Show cause notices in reassessment are not usually interfered with, but reasonable time to reply may be granted where circumstances justify it.
A writ court ordinarily need not interfere with a show cause notice initiating reassessment under the Kerala Value Added Tax Act, 2003, and interference was declined at that stage. However, considering the pandemic-related ies and the petitioner's stated inability to obtain supporting railway records, additional time was granted to file a reply with documents. The authority was directed to consider the reply, afford a personal hearing, and decide the matter in accordance with law, with liberty to drop the proceedings if the disputed tax had already been remitted and such course was legally permissible.
Issues: Whether interference was warranted in a show cause notice proposing reassessment under the Kerala Value Added Tax Act, 2003, and whether time should be granted to file a reply with supporting documents.
Analysis: The notice was only a show cause notice initiating reassessment proceedings under Section 25(1) read with Section 25AA of the Kerala Value Added Tax Act, 2003. The Court found no reason to interfere with the assessment proceedings at that stage. Taking note of the difficulties caused by the pandemic and the petitioner's inability to obtain supporting documents from the Railways, the Court considered it appropriate to allow additional time to submit a reply. The authority was directed to consider the reply, afford personal hearing, and decide the matter in accordance with law, with liberty to drop the proceedings if the disputed tax had already been remitted and if such course was permissible.
Conclusion: Interference with the show cause notice was declined, but the petitioner was permitted to submit a reply with supporting documents within three months and the authority was directed to decide the matter after hearing the petitioner.
Ratio Decidendi: A writ court ordinarily need not interfere with a show cause notice in reassessment proceedings, but it may grant reasonable time to respond where circumstances justify such procedural accommodation.
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