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2019 (9) TMI 640 - HC - VAT and Sales TaxValidity of assessment order - Section 25 of the Kerala VAT Act - assessment completed without issuance of SCN - Principles of Natural Justice - HELD THAT - This Court is of the view that the assessment order dated 25.09.2018 is violative of principles of natural justice and contrary to Section 25 of the Kerala Value Added Tax Act. This Court is also satisfied with the explanation given by the petitioner that the petitioner is not served with the original copy of order of assessment dated 25.09.2018. This Court is not examining the merits or otherwise of the assessment order dated 25.09.2018. The assessment order is set aside and the matter restored to file.
Issues:
Challenge to assessment order under Section 25 of the Kerala Value Added Tax Act for the assessment year 2016-17 due to lack of notice and communication of the order. Analysis: The petitioner contested an assessment order made under Section 25 of the Kerala Value Added Tax Act for the year 2016-17, seeking a writ to direct the first respondent to provide the assessment order and grant other incidental reliefs. The matter was postponed for the Government Pleader to address the petitioner's concerns regarding lack of notice and communication of the assessment order. The Government Pleader explained that due to the covers being returned with 'door locked' endorsement, substituted service by affixture on the last known address was conducted to complete the assessment. However, the Court found the assessment order dated 25.09.2018 to violate principles of natural justice and the Act, noting the petitioner was not served with the original order. The Court did not delve into the assessment's merits but set aside the order, restoring the matter for reassessment. The judgment directed the petitioner to appear before the first respondent with a copy of the judgment to facilitate the completion of the assessment by 30.09.2019. Recovery proceedings initiated were deferred for eight weeks from the judgment date. The Court's decision aimed to uphold principles of natural justice and statutory compliance in the assessment process, ensuring fairness and due process for the petitioner.
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