Ideal Datacom Network and Electrical Solutions Pvt. Ltd. Vs State Tax Officer (Kerala High Court)
In Ideal Datacom Network and Electrical Solutions Pvt. Ltd. vs State Tax Officer, the Kerala High Court examined a challenge to an order (Ext.P6) on the ground that the petitioner’s reply was not properly considered. The petitioner had relied on Circular No. 183/15/2022-GST dated 27.12.2022 and claimed that necessary declarations were submitted in terms of the Circular. Although the adjudicating officer extracted the petitioner’s reply in the order, the contentions were rejected on the basis that recommendations of the GST Council had not yet been notified.
The Court observed that the officer considered only one aspect relating to the GST Council recommendation and failed to examine other issues raised by the petitioner, including the validity of declarations submitted under the Circular and the claim that certain amounts had already been remitted. The order did not reflect consideration of all contentions raised in the reply.
In view of these deficiencies, the Court set aside Ext.P6 and remanded the matter for fresh consideration. The adjudicating authority was directed to pass a fresh order after granting an opportunity of hearing and considering all submissions made by the petitioner. The Court clarified that it had not expressed any opinion on the merits of the case.
