Lawstreet Journal

Non-Consideration of Reply Filed by Assessee Amounts to Violation of Natural Justice: Kerala HC [READ JUDGMENT]

Lawstreet Journal 26 Jun 2021 9:40pm

Image courtesy: Lawstreet Journal Judiciary Non-Consideration of Reply Filed by Assessee Amounts to Violation of Natural Justice: Kerala HC [READ JUDGMENT]

The Kerala High Court, while allowing an appeal has observed that non-consideration of a reply filed by the Assessee amounts to a violation of the principles of natural justice when the existence of such reply is within the knowledge of the Assessing Officer. (M/S Euro Business System v. the State of Kerala)

These observations were made by a division bench of Justice S.V Bhatti and Justice Murali Purushothaman while hearing a writ petition challenging an order of assessment issued by the State Tax Officer and the order of this court rejecting the rectification application.

The appellant, a dealer of printers, peripherals, and its parts, was issued a notice under the Kerala Value Added Tax Act. He appeared before the State Tax Officer and sought time to file his objections against the said notice. The appellant filed his reply well before the agreed-upon date. Shortly, he received an order of assessment from the State Tax Officer which stated that there was no reply to the notice which was issued to the appellant.

The appellant filed a writ petition challenging this order and alleged that the order had been dispatched 64 days before the issue of such order and that it had been pre-dated to show on record that the order was issued much before the filing of the record. He contended that the assessment would not be complete until the order is served on the assessee and the reply filed by the assessee is considered by the assessing officer. 

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Tagged: kerala high court  
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