Court dismisses challenge to sales tax assessment citing lack of diligence and contradictory claims. The Court rejected the petitioner's challenge to the assessment order under the Kerala General Sales Tax Act for the assessment year 2004-05, citing the ...
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Court dismisses challenge to sales tax assessment citing lack of diligence and contradictory claims.
The Court rejected the petitioner's challenge to the assessment order under the Kerala General Sales Tax Act for the assessment year 2004-05, citing the petitioner's failure to stay informed about the proceedings and attend hearings diligently. The Court emphasized the petitioner's acknowledgment of previous communications and their contradictory claims regarding the receipt of notices. Ultimately, the Court found the petition lacked merit, declined interference, and dismissed the writ petition.
Issues: Challenging assessment order under Kerala General Sales Tax Act for the assessment year 2004-05 due to alleged failure to serve preassessment notice.
Analysis: The petitioner contested the assessment order, claiming non-receipt of the preassessment notice due to the closure of their industry in 2002, as communicated to authorities in 2004. The petitioner surrendered the Registration Certificate and other documents upon intimation. Despite subsequent notices to produce books of accounts, the petitioner sought multiple adjournments, delaying the process. The final assessment order was issued in 2007, demanding payment of Rs. 2,98,366, prompting the writ petition.
The Court noted the delay in admitting the matter since 2007, with sporadic postings until 2010 when scheduled for final hearing. The petitioner argued that the notice of reassessment in 2007 should have been sent to their residential address, emphasizing the closure of the industry in 2002. However, the petitioner's address provided in a request for adjournment in 2006 contradicted this claim. The Court highlighted that notices were returned as the addressee had left, and the petitioner had acknowledged previous communications, undermining their assertion of non-receipt.
The Court rejected the petitioner's argument, emphasizing their responsibility to stay informed about the proceedings and attend hearings diligently. The Court found the petition lacked merit, declining interference and dismissing the writ petition.
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