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2018 Supreme(Online)(KER) 25688
HIGH COURT OF KERALA
SHAJI P.CHALY, J
M/S. SOORYA PLYWOODS – Appellant
Versus
STATE OF KERALA – Respondent
WP(C)/13481/2018
Sri.C.A.NAVAS, Sri.T.K.SASIKUMAR, Sri.P.A.SHAJI SAMAD, Smt.E.G.AMBILY
Assessment proceedings must adhere to legal protocols ensuring taxpayers can present their forms and objections before decisions are made.
Headnote:
Taxation - Assessment Procedures - CST Rules - Section 6(5) - The court directed the consideration of the petitioners' grievances regarding delayed access to C forms and emphasized proper adherence to legal processing in assessment.
Fact of the Case:
The petitioners, engaged in the rubber wood core and plywood business, faced issues with delayed access to C forms due to a portal error, which led to assessments without their objections being heard.
Issues: Whether the petitioners' grievances regarding the assessment process and their inability to procure C forms were valid and warranted judicial intervention?
Ratio Decidendi: The court established that assessments must be made with due process, allowing for the submission of C forms and hearing of objections as mandated by law.
Final Decision: The court disposed of the writ petition, directing the first respondent to consider the grievances promptly.
J U D G M E N T
Petitioners are assessees on the roles of respondents 3 & 4 as evident from Exts.P1 to P14 registration certificates. They are engaged in rubber wood core and plywood business. Some of the petitioners are manufacturers and others are traders. Now, the petitioners are served with Exts.P15 to P19, notice under Section 6(5) of the CST Rules (Kerala), 1957. According to the petitioners, due to some technical error in the portal the petitioners are unable to get the C forms in time and therefore, the assessments are made without hearing the objections and production of C forms. It will materially affect the petitioners and will cause also serious prejudice. Seeking to ventilate the grievance, the petitioners submitted Exts.P20 before the first respondent, which is also pending consideration. The petitioners seek early consideration of Ext.P20.
2.Having heard the learned counsel for the petitioners and the learned Government Pleader and perusing the pleadings and documents on record, there will be a direction to the first respondent to consider Ext.P20 in accordance with law and attain finality at the earliest possible time and at any rate, within a month from the date of receipt of a copy of this judgment. The petitioners are directed to be present before the first respondent on 30.04.2018. Till such time, there will be a direction to the assessing authorities to finalize only the assessment proceedings except the issuance of the orders of assessment. Thereafter, the parties will be guided by the orders passed by the first respondent.
The writ petition is disposed of accordingly.
