The Kerala High Court, while dismissing a writ petition challenging an assessment order under the Kerala Value Added Tax Act, 2003 has held that the failure on the part of the Dealer to avail the opportunity to contest the assessment proceedings cannot be regarded as a violation of the principles of natural justice.
Before the High Court, the Petitioner challenged an order of assessment issued against it for the assessment year 2016-17 under the Kerala Value Added Tax Act, 2003. The grievance of the petitioner was that the impugned order was passed without any hearing. Petitioner contended that the impugned order is issued without jurisdiction and in violation of the principles of natural justice.
After considering the arguments from both the sides, Justice Bechu Kurian Thomas held that “on a consideration of the sequence of events that culminated in Ext.P11 assessment order, I am of the considered view that petitioner was granted sufficient opportunity to contest the assessment proceedings and his failure to do so cannot be regarded as a violation of the principles of natural justice to invoke the discretionary jurisdiction of this Court under Article 226 of the Constitution. Hence, the writ petition stands dismissed. However, the liberty of the petitioner to pursue his statutory remedies shall not be affected by this judgment and if any such remedy is invoked, the same shall be considered in accordance with law.”
Mr. Abhishek Vaishya, Sri.A.Kumar, Sri.P.J. Anilkumar, Smt.G.Mini, Sri.P.S.Sree Prasad, Sri.Job Abraham, and Sri.Ajay V.Anand appeared for the petitioners.
M/S.KARVY INNOTECH LTD vs DEPUTY COMMISSIONER(ASSMT) SGST DEPARTMENT
CITATION: 2022 TAXSCAN (HC) 143
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