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2014 Supreme(Online)(KER) 33082
HIGH COURT OF KERALA
P.R.RAMACHANDRA MENON, J
SRK SHELTERS PVT LTD – Appellant
Versus
ASSISTANT COMMISSIONER WORKS CONTRACT – Respondent
WRIT PETITION (CIVIL) 31761/2014
Valid service of notice can occur via email under KVAT provisions, and failure to update contact details does not disadvantage the department's actions.
Headnote:
Notice - Assessment Order - KVAT Act - Section 25(1), Rule 17(25) - The court interpreted the service protocols for assessment notices under the KVAT Act, concluding that the notice was properly served despite the petitioner’s claim of inadequate communication, affecting the validity of the assessment.
Fact of the Case:
The petitioner challenged an assessment order claiming lack of proper notice and opportunity for a hearing, asserting notices were sent to an outdated address despite having a known current one.
Issues: Whether the notices served to the petitioner regarding the assessment order were valid, and if due process was followed in regard to providing an opportunity for hearing.
Ratio Decidendi: Service of notice through email is valid under the KVAT Act, and the court upheld the actions of the respondents as compliant with statutory requirements, given the lack of notice of address change from the petitioner.
Final Decision: The writ petition was dismissed.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:
THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 18TH DAY OF DECEMBER 2014/27TH AGRAHAYANA, 1936 WP(C).No. 31761 of 2014 (U)
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PETITIONER :
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SRK SHELTERS PVT. LTD., (FORMERLY SRK CONSTRUCTIONS, SKYWINGS, EDACHIRA,THENGODE, KAKKANAD-682 030, REPRESENTED BY ITS DIRECTOR MR.K.M.ASHRAF.
BY ADVS.SMT.K.LATHA SMT.M.K.HAJARA RESPONDENT(S):
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1. THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695 001.
2. ASSISTANT COMMISSIONER (WORKS CONTRACT), COMMERCIAL TAXES, ERNAKULAM-682 019. 3. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX, KAKKANAD, ERNAKULAM-682 030.
R1 TO R3 BY SR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-12-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
sts ------------------------------------------
APPENDIX PETITIONER(S)' EXHIBITS -------------------------------------
EXHIBIT P1 : TRUE COPY OF THE ASSESSMENT ORDER NO.32072098522/2009-10 FOR THE YEAR 2009-2010 DT. 31-10-2014 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER.
EXHIBIT P2 : TRUE COPY OF THE PRE ASSESSMENT NOTICE DT. 4-11-2014 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER FOR THE YEAR
2008-2009.
EXHIBIT P3 : TRUE COPY OF THE DEMAND NOTICE DT. 31-10-2014 BASED ON THE P1 ASSESSMENT ORDER FOR THE YEAR 2009-2010 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER.
EXHIBIT P4A: TRUE COPY OF THE PRE-ASSESSMENT NOTICE FOR THE YEAR 2007-
2008 DATED 30/10/2014 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER.
EXHIBIT P4B TRUE COPY OF THE ADJOURNMENT NOTICE DATED 24/11/2014 TO COMPLETE TO ASSESSMENT PROCEEDINGS FOR THE YEAR 2007-
2008 AND 2008 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER.
EXHIBIT P5 COPY OF THE FORM NO.22 SUMMONS TO APPEAR IN PERSON OR TO PRODUCE DOCUMENTS DATED 21/10/2014 ISSUED BY THE ASST.COMMISSIONER (WORKS CONTRACT, COMMERCIAL TAXES, THIRUVANANTHAPURAM TO THE PETITIONER. RESPONDENT(S)' EXHIBITS AND ANNEXURES:
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ANNEX R2(A) COPY OF THE POSTAL INFORMATION OF PRE-ASSESSMENT NOTICE.
ANNEX R2(B) COPY OF THE CONFIRMATION SERVICE OF PRE-ASSESSMENT NOTICE THROUGH E-MAIL.
ANNEX R2(C) COPY OF THE ACKNOWLEDGEMENT REGARDING ASSESSMENT
ORDER
ANNEX R2(D) COPY OF THE POSTAL ACKNOWLEDGEMENT EVIDENCING SERVICE OF ASSESSMENT ORDER IN THE CORPORATE ADDRESS OF THE ASSESSEE.
ANNEX R2(E) COPY OF THE POSTAL ACKNOWLEDGEMENT, EVIDENCING SERVICE OF ASSESSMENT ORDER IN THE CORPORATE ADDRESS OF THE SRI.K.R.MALIK.
ANNEX R2(F) COPY OF THE LAST RETURN OF ASSESSEE.
/TRUE COPY/
sts P.A.TO.JUDGE P.R. RAMACHANDRA MENON J.
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Dated, this the 18th day of December, 2014
JUDGMENT
The petitioner has approached this Court challenging Ext. P1 assessment order dated 31.10.2014, which according to the petitioner was finalized without giving any opportunity of hearing.
2. The case projected by the petitioner is that no proper notice was served to the petitioner, but for sending an e-mail and that the e-mail itself was never served to the petitioner. It is stated that so called notice was issued by the concerned respondent in the old address of the petitioner, in spite of the fact that present address of the petitioner, as given in the cause title of the writ petition, was very much known to the concerned respondent. In support of the said contention, the learned counsel for the petitioner had placed for perusal, a copy of the communication issued by the concerned respondent in the present address of the petitioner at Kakkanad. In the said circumstances, this Court had directed the respondent to file an affidavit or statement as the case may be, with regard to the factual particulars.
3. Pursuant to the said direction, a detailed statement has been filed by the second respondent. It is stated that there were three separate files in the case of the petitioner herein
