Karukunnathu Exports Vs Commercial Tax Officer (Kerala High Court)
The Kerala High Court allowed the appeal against the learned Single Judge’s order dismissing the writ petition on the ground that the appellant had an alternative statutory remedy against the assessment order. The appellant contended that the assessment order dated 22.07.2024 was a nullity because it was issued more than eight years after the pre-assessment notice under Section 25(1) of the KVAT Act dated 01.06.2016. The Revenue argued that the appellant had not objected to completion of the assessment on the ground of limitation after receiving a Section 95 KVAT Act notice on 25.06.2024. The High Court held that the primary issue was whether the assessment order was a nullity due to delay and that this question required examination before relegating the appellant to an alternative remedy. It also observed that a notice under Section 95 merely informs the assessee that a new incumbent officer will complete the assessment. Accordingly, the Court set aside the impugned judgment and requested the learned Single Judge to reconsider W.P.(C) No. 30917 of 2024 on merits after affording both sides an opportunity of hearing.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
The learned Single Judge has dismissed the writ petition filed by the appellant, for the reason that there is an alternative statutory remedy he can avail against Ext.P6 assessment order.
