M/S. Steel Track vs. The State Tax Officer-i
(Kerala High Court, Kerala)

Case Law
Petitioner / Applicant
M/S. Steel Track
Respondent
The State Tax Officer-i
Court
Kerala High Court
State
Kerala
Date
Jan 12, 2021
Order No.
WP(C). No. 739 of 2021
TR Citation
2021 (1) TR 3744
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

Heard both sides. Perused the impugned order. The impugned order at Ext.P3 reflects that the petitioner was absent despite service of notice of hearing. The petitioner has demonstrated that the petitioner was noticed on wrong address. My attention is also drawn to the correct address of the petitioner as reflected in the Registration Certificate issued by the respondent-department.

Noticing the petitioner on the wrong address is against principles of natural justice. The order inviting adverse civil consequences was passed without hearing the petitioner herein because of issuance of notice on wrong address. Hence the following order:

This writ petition is allowed. The impugned order at Ext.P3 is quashed and set aside. The matter is remitted back to the 1st respondent for fresh hearing. The petitioner to appear before the 1st respondent on 03.02.2021. The petitioner is permitted to file objections to the show cause notice. The 1st respondent to decide the matter thereafter afresh according to law.

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