Chimera Industrial And Development Pvt. Ltd. Vs State Tax Officer (Kerala High Court)
The Kerala High Court considered a writ petition filed by Chimera Industrial And Development Pvt. Ltd., a private limited company engaged in manufacturing diesel dispensing units in Gujarat and registered under the Kerala Value Added Tax Act (KVAT Act) and CST Act. The petitioner stated that it sold its existing business to another entity in 2018. For assessment year 2015-16, the assessing officer issued a notice under Section 25(1) of the KVAT Act proposing additions concerning alleged purchase and sales suppression and discrepancies in stock transfer. The petitioner submitted a detailed reply, following which a revised notice was issued. Its authorised representatives appeared before the assessing officer and explained the discrepancies. A further notice was also issued during the hearing process, but the petitioner stated that no subsequent notice or assessment order was served.
On 03.12.2025, the petitioner received a revenue recovery notice through its registered email ID and learned that an assessment order had been passed. The petitioner applied for a certified copy of the order and obtained a copy independently, namely Ext.P10, dated 23.02.2021. It challenged the assessment order principally on the ground that it had not been given an adequate opportunity of hearing and that its reply in Ext.P4 had not been dealt with in the revised notice. It also contended that the assessment order had not been served upon it.
