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2016 Supreme(Online)(KER) 38762
HIGH COURT OF KERALA
A. K. Jayasankaran Nambiar, J
THRISSUR BUILDERS PVT LTD – Appellant
Versus
COMMERCIAL TAX OFFICER(W C & L T – Respondent
WRIT PETITION (CIVIL) 8953/2016
The validity of an assessment order under the KVAT Act is affirmed when no jurisdictional errors or natural justice violations are present.
Headnote:
Tax - KVAT Act - Sections List - The court upheld the validity of an assessment order under the KVAT Act, indicating no jurisdictional errors or violations of natural justice, and allowed the petitioner to pursue an appeal while staying recovery actions temporarily.
Fact of the Case:
The petitioner challenged an assessment order under the KVAT Act for the assessment year 2015-16, seeking relief against the order deemed erroneous.
Finding of the Court:
The court found no jurisdictional errors or breaches of natural justice in the assessment order and concluded that the petitioner's remedy lay in filing an appeal.
Issues: Whether the assessment order under the KVAT Act was vitiated by jurisdictional errors or violations of natural justice.
Ratio Decidendi: The court decided that the assessment order was valid and did not warrant interference under Article 226 of the Constitution, affirming the right to appeal.
Final Decision: Writ petition dismissed; petitioner allowed to appeal against the assessment order.
J U D G M E N T
The challenge in the writ petition is against Ext.P10 assessment order passed in relation to the petitioner under the KVAT Act for the assessment year 2015-16. Although various contentions have been raised in the writ petition, I am of the view that Ext.P10 order is not vitiated by any jurisdictional error or violation of the rules of natural justice so as to warrant an interference with the same in these proceedings under Article 226 of the Constitution of India. The writ petition, in its challenge against Ext.P10 order, is therefore dismissed, relegating the petitioner to his alternate remedy of filing an appeal against Ext.P10 order before the Appellate authority under the KVAT Act .
2. Taking note of the submission of counsel for the petitioner that he would require some time to file an appeal against Ext.P10 order of the Assessing authority, I direct that recovery steps for recovery of amounts confirmed against the petitioner by Ext.P10 W.P.(C).No.8953/2016 2 order shall be kept in abeyance for a period of three weeks so as to enable the petitioner to pursue his appellate remedy against Ext.P10 order, in the meanwhile.
The writ petition is disposed as above.
A.K.JAYASANKARAN NAMBIAR
JUDGE
