K. Vinod Chandran, J.:— The petitioner is aggrieved with Ext.P6 order passed by the Assessing Officer for reason of violation of principles of natural justice. The specific plea taken is that the Officer has not furnished the reason in support of the proposal and that the petitioner was not granted an opportunity of hearing as provided under proviso to Section 25(1) of the Kerala Value Added Tax Act, 2003 (for short “KVAT Act” only).
2. With respect to the reasons in support of the proposal, it is seen that the Officer by Ext.P1 invoice had informed the petitioner that there are no details supplied in the return, as to the income conceded in the assessment year 2012-13(financial year as per the Income Tax Act) before the Income Tax authorities. Hence, based on the income conceded of Rs. 1,17,17,362/-; which the assessee as a jeweler had declared before the Income Tax Department, the sales turnover was computed, for which tax under the KVAT Act was sought to be imposed.
3. It cannot be said that the reasons for the proposal has not been supplied, since it was for the assessee to establish before the Officer that the income as declared before the Income Tax authority was not with respect to the sales conducted in the jewellery and that it was sourced from elsewhere or other activities. In such circumstance, there is no ground to interfere with the notice or the assessment order for reason of the proposals being not clear.
4. With respect to the opportunity for hearing, the petitioner had by Ext.P2 sought for a hearing which is not seen to have been granted. The notice as per Ext.P1 also does not indicate a specific date of hearing. A composite notice calling for objections and providing a date of hearing as has been deprecated by this Court in [2010] 35 VST 451 (Ker) (Suzion Infrastructure Service Ltd. v. CTO (Ker)).
5. In the totality of the circumstances, especially since the reply specifically sought for a hearing, which is also a statutory mandate, Ext.P6 would stand set aside for reason of violation of principles of natural justice. The petitioner would hence appear before the Assessing Officer on 29.03.2017 with any supporting documents and the Assessing Officer shall give a date of hearing within two weeks, with personal acknowledgment taken and the assessment finalised within a month from the date of hearing. It is made clear that this Court has not made any observation on the merits of the case.
6. Writ petition is disposed of.
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