Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2022 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (1) TMI 195 - KERALA HIGH COURTViolation of principles of natural justice - validity of assessment order - at the time when the notice was served on the security guard, the area of the petitioner's office was a containment zone and all staff of the petitioner were working from home - effective opportunity of being heard was not made available to the petitioner - HELD THAT:- The extraordinary situation demand exceptional approach. Functioning of establishments during lockdown or in containment zones during covid-19 pandemic has been peculiar and extraordinary. Those who were beyond the limits of the containment zones were not permitted to enter into the containment zones, while those who are inside the containment zones, were not permitted to step out of the containment zones. Thus the admitted service of notice upon the security guard of the petitioner's office building, in the strict sense of the term, cannot be treated as an effective service of notice for the purpose of complying with the directions under Ext.P2 for granting a reasonable opportunity of being heard. Even to move into the office building of the petitioner, there was a restriction in the form of total lockdown in the State. Hence for reasons beyond the control of the petitioner, there was a failure to grant a reasonable opportunity of being heard, though for no fault of the assessing officer also - In the nature of circumstances in which the petitioner was served with the notice on 22.09.2020, petitioner was in a disadvantaged position and hence this Court finds that there was no effective or reasonable opportunity of being heard granted to the petitioner. Interests of justice demand that petitioner be granted one more opportunity of being heard and to produce the required documents if any, to complete the assessment afresh - While setting aside Ext.P1, it is imperative that petitioner should not be permitted to further delay the assessment of the proceedings. Petition allowed.
|