IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 36095 of 2010(J)
1. M/S. N.V. CHETTIAR, 7/773,
... Petitioner
Vs
1. THE ASSISTANT COMMISSIONER,
... Respondent
2. THE STATE OF KERALA,
For Petitioner :SRI.ANIL D. NAIR
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :10/12/2010
O R D E R
C.K.ABDUL REHIM, J
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W.P(C) No.36095 of 2010-J
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Dated this the 10th day of December, 2010.
J U D G M E N T
Ext.P3 order of assessment completed under Section
25(1) of the Kerala Value Added Tax Act (KVAT Act), with
respect to the year 2009-10, is under challenge in this writ
petition. According to the petitioner the assessment was
finalized in flagrant violation of the procedure contemplated
under the statue and also in violation of principles of
natural justice. Hence the assessment is challenged
without resorting to statutory remedy by way of appeal.
2. It is pointed out that after filing of the objections
to the pre-assessment notice, the matter was finalized
without affording any opportunity of hearing to the
petitioner. It is contended that a personal hearing as
contemplated under the statute, after filing of the objections
to the proposal, is not an empty formality and that any
failure to provide such an opportunity will vitiate the order
W.P(C) No.36095 of 2010-J 2
of assessment. In this regard the petitioner points out a
recent decision of this Court in Suzion Infrastructure
Service Ltd. V. Commercial Tax Officer (W.C),
Ernakulam (2010(3) KHC 299 (Ker).
3. Going by contents of the impugned order, it is not
reflected that any such opportunity of hearing was afforded
after filing of the objections. Learned Government Pleader
appearing on behalf of respondent also concede these
aspects. Therefore I of the view that the assessment order
is unsustainable in the eye of law.
4. Accordingly the writ petition is allowed and
Ext.P3 is hereby quashed. The matter is remanded back to
the 1st respondent for passing fresh orders after affording
an opportunity of personal hearing to the petitioner. Orders
in this regard shall be issued by the 1st respondent as early
as possible, at any rate within a period of one month from
the date of receipt of a copy of this judgment.
Sd/-
C.K.ABDUL REHIM
JUDGE
ab //True Copy//