Coastal Engineers V. The Assistant Commissioner (Works Contract), Department of Commercial Taxes, Government of Kerala and The Deputy Commissioner, Commercial Taxes and The Inspecting Assistant Commissioner, Commercial Taxes, Ernakulam

WP(C)/17509/2014

AI Insights

The case involves M/S Coastal Engineers, represented by its managing partner John K.J., who filed a writ petition against the assessment orders for the 3rd and 4th quarters of 2013-14 issued by the Department of Commercial Taxes, Government of Kerala. The petitioner contended that they did not receive an email regarding the assessment, and the proceedings were completed based on an assumed acknowledgment of receipt. The petitioner argued that this constituted a lack of opportunity to contest the assessments, which violated the principles of natural justice. The court decided not to interfere at the current stage since the petitioner had approached the appellate authority but emphasized the need for the appellate authority to address the alleged violation of natural justice before any recovery actions are taken.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 689780 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 14-07-2014
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH; SHOBA EAPEN
• Assessee Lawyers: N J MATHEWS; SUSAN MATHEW; O M SHALINA
• Keywords: Assessment orders; Conditional Order; Natural Justice; Stay of recovery

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN MONDAY, THE 14TH DAY OF JULY 2014/23RD ASHADHA, 1936 WP(C).No. 17509 of 2014 (K) ---------------------------- PETITIONER(S): -------------------------- M/S.COASTAL ENGINEERS, 36/126, KONTHURUTHY, KOCHI - 682 013 REPRESENTED BY ITS MANAGING PARTNER JOHN K.J. BY ADVS.SRI.N.J.MATHEWS SMT.SUSAN MATHEW SMT.O.M.SHALINA RESPONDENT(S)/RESPONDENTS:-: -------------------------------------------------------- 1. THE ASSISTANT COMMISSIONER (WORKS CONTRACT), DEPARTMENT OF COMMERCIAL TAXES, GOVERNMENT OF KERALA CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM KOCHI - 682 018. 2. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOCHI - 682 005. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM - 682 030. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX (SR) GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14-07-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 17509 of 2014 (K) --------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1. TRUE COPY OF THE SUBCONTRACT AGREEMENT DATED 10.04.2013. EXHIBIT P2. TRUE COPY OF ASSESSMENT ORDER FOR THE 3RD QUARTER OF 2013-14 DATED 14.05.2014. EXHIBIT P3. TRUE COPY OF ASSESSMENT ORDER FOR THE 4TH QUARTER OF 2013-14 DATED 24.05.2014. EXHIBIT P4. TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE 3RD QUARTER. EXHIBIT P5. TRUE COPY OF THE STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE 4TH QUARTER. EXHIBIT P6. TRUE COPY OF THE ORDER ON STAY PETITION FILED BEFORE THE 2ND RESPONDENT FOR THE 3RD QUARTER DATED 26.06.2014. EXHIBIT P7. TRUE COPY OF THE ORDER ON STAY PETITION PASSED BY BEFORE THE 2ND RESPONDENT FOR THE 4TH QUARTER DATED 26.06.2014. EXHIBIT P8. TRUE COPY OF RETURN FILED FOR THE 3RD QUARTER OF 2013- 14 DATED 14.05.2014. EXHIBIT P9. TRUE COPY OF RETURN FILED FOR THE 4TH QUARTER OF 2013-14 DATED 24.05.2014. EXHIBIT P10. TRUE COPY OF DEMAND NOTICE DATED 23.06.2014. EXHIBIT P11. TRUE COPY OF DEMAND NOTICE DATED 23.06.2014. RESPONDENT(S)' EXHIBITS: NIL --------------------------------------- // TRUE COPY // P.A TO JUDGE. SB K. VINOD CHANDRAN, J. ===================== W.P.(C) No. 17509 of 2014 ====================== Dated this the 14th day of July, 2014 J U D G M E N T The petitioner herein is aggrieved by the conditional order passed in the respective appeals filed by the petitioner, against the assessment orders for the last two quarters of 2013-2014. The petitioner's contention is that the e-mail said to have been sent to the petitioner was not received and that, on the assumed acknowledgment, for reason only of the e-mail having not been returned to the officer, the proceedings were completed. Lack of opportunity is the ground urged by the petitioner. However, since the petitioners have approached the appellate authority, it may not be proper for this Court to look into the same at this point of time. But, in any event, since violation of principles of natural justice is alleged to have occurred, it is only proper that the first appellate authority look into the same and decide on the issue before a demand W.P.(C) No. 17509 of 2014 2 is raised. The first appellate authority, hence, shall decide the matter and in the meanwhile, there shall be a stay of recovery. Exts.P6 and P7 orders produced in the writ petition stand set aside. The Writ Petitions is allowed. Sd/- K. VINOD CHANDRAN, JUDGE SB // True Copy // P.A To Judge. "