High Court of KeralaWP(C)/15397/2015disposed of

M/S.Kalyan Residency, Koyilandi v. Dr.K.P.Pradeep

2015-06-16Honourable Mr. Justice A.Muhamed Mustaque6 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 16TH DAY OF JUNE 2015/26TH JYAISHTA, 1937 WP(C).No. 15397 of 2015 (Y) ---------------------------- PETITIONER :

------------------ M/S.KALYAN RESIDENCY, NEAR NEW BUS STAND, KOYILANDY, KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER, PRIYESH KUMAR P., AGED 43 YEARS BY ADVS.SRI.THOMAS ABRAHAM DR.K.P.PRADEEP RESPONDENTS :

---------------------

1. THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES ) GOVERNMENT, SECRETARIATE, THIRUVANANTHAPURAM - 695001.

2. COMMERCIAL TAX OFICER, DEPARTMENT OF COMMERCIAL TAXES, KOYILANDI, KOZHIKODE- 673101

3. ASSISTANT COMMISSIONER (SPECIAL CIRCLE I) DEPARTMENT OF COMMERCIAL TAXES, KOYILANDI, KOZHIKODE - 673006

4. SALES TAX OFFICER (RECOVERY) OFFICE OF THE DEPUTY COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES KOZHIKODE - 673006 BY SENIOR GOVERNMENT PLEADER SMT. SOBHA ANNAMMA EAPPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 15397 of 2015 (Y) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1:

TRUE COPY OF THE ASSESSMENT ORDER NO.32111138226/09-10 DATED 24.12.2013 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER FOR THE YEAR 2009-2010 UNDER KGST ACT, 1963.

P1(A): TRUE COPY OF THE MODIFIED ASSESSMENT ORDER NO.32111138226/09-10 DATED 27.1.2014 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER FOR THE YEAR 2009-10 UNDER KGST ACT, 1963.

P2:

TRUE COPY OF THE NOTICE NO.32111138226/09-10 DATED 2.2.2015 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR THE YEAR 2009-10 ISSUED UNDER S 19(1) OF THE KGST ACT, 1963.

P3:

TRUE COPY OF THE NOTICE NO.32111138226/09-10 DATED 6.3.2015 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR THE YEAR 2009-10 ISSUED UNDER S 19(1) OF THE KGST ACT, 1963.

P4:

TRUE COPY OF HTE NOTICE NO.32111138226/10-11 DATED 2.2.2015 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR THE YEAR 2010-11 ISSUED UNDER S 19(1) OF THE KGST ACT, 1963.

P5:

TRUE COPY OF THE NOTICE NO.32111138226/11-12 DATED 2.2.2015 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR THE YEAR 2011-12 ISSUED UNDER S 19(1) OF THE KGST ACT, 1963.

P6:

TRUE COPY OF THE NOTICE NO.32111138226/10-11 DATED 7.3.2015 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR THE YEAR 2010-11 ISSUED UNDER S 19(1) OF THE KGST ACT, 1963.

P7:

TRUE COPY OF THE NOTICE NO.32111138226/11-12 DATED 8.3.2015 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR THE YEAR 2011-12 ISSUED UNDER S 19(1) OF THE KGST ACT, 1963.

P8:

TRUE COPY OF THE APPLICATION FOR RECTIFICATION DATED 17.4.2015 AGAINST EXT P3 FILED UNDER SECTION 43 OF THE KGST ACT, 1963 BEFORE THE 3RD RESPONDENT.

P8(A): TRUE COPY OF THE APPLICATION FOR RECTIFICATION DATED 17.4.2015 AGAINST EXT P6 FILED UNDER SECTION 43 OF THE KGST ACT, 1963 BEFORE THE 3RD RESPONDENT.

P8(B): TRUE COPY OF THE APPLICATION FOR RECTIFICATION DATED 17.4.2015 AGAINST EXT P7 FILED UNDER SECTION 43 OF THE KGST ACT, 1963

BEFORE

THE 3RD RESPONDENT.

P9:

TRUE COPY OF THE RR NOTICE RRC NO.13/15-16 DATED 21.4.2015 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER FOR THE YEAR 2009-2010.

WP(C).NO. 15397 OF 2015 (Y) P9(A): TRUE COPY OF THE RR NOTICE RRC NO.14/15-16 DATED 21.4.2015 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER FOR THE YEAR 2010-2011 P9(B): TRUE COPY OF THE RR NOTICE RRC NO.15/15-16 DATED 21.4.2015 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER FOR THE YEAR 2011-2012 RESPONDENT(S)' EXHIBITS :

NIL.

//TRUE COPY// P.A. TO JUDGE bp

A.MUHAMED MUSTAQUE, J.

-------------------------------------------- W.P.(C).No. 15397 of 2015 ---------------------------------------------------- Dated this the 16th day of June,2015

J U D G M E N T

------------------------- The petitioner impugns the reopening of assessment orders for the year 2009-10, 2010-11, and 2011-12 in Ext.P3, P6 and Ext.P7 orders.

The petitioner received a notice dated 6.2.2015 to appear on 28.2.2015 against the proposal of re-opening. The petitioner sought time on 27.2.2015 for three weeks. This was rejected and completed the proceedings in Ext.P2 notice by issuing Ext.P3 order. The petitioner challenges this Order.

3. The case of the petitioner is that he has substantial grievance in this matter as the authority has failed to note certain materials relied by the petitioner. The petitioner submits that the assessing authority failed to take note of Ext.P1(a) order passed by the earlier assessment authority and payment made by him. It is also stated that he has never opted for compounding for the year 2009-10 and the

W.P.(C).No.15397 of 2015 regular assessment completed as per Ext.P1. The only issue before this Court is whether the petitioner was given sufficient opportunity in the matter to defend his case. 4.

Though the petitioner received a notice on 6.2.2015, he has chosen to seek extension only on 27.2.2015. No doubt petitioner has sought only three weeks time to file a reply. The petitioner's request ought not have been denied, in such circumstances by the authority. Though the petitioner has received the notice on 6.2.2015, he has chosen to seek time only on 27.2.2015. That laches cannot go unnoticed.

In that view of that matter to enable the petitioner to raise his objection in the writ petition, the impugned order is set aside. Accordingly, the following directions are issued:

The petitioner shall remit cost Rs. 10,000/- (Rupees ten thousand only) out of which Rs.5000 shall be paid to Kerala Mediation Center and Rs.5000 to Government' Accounts [Head of Account 0040-00-1119109] within

W.P.(C).No.15397 of 2015 two weeks. The petitioner shall produce the receipt and appear before the 3rd respondent on 30.6.2015 with all records. Thereafter, after hearing the petitioner entire proceedings shall be concluded within a further period of two months.

The writ petition is disposed of as above.

sd/- A.MUHAMED MUSTAQUE, JUDGE jm/