MERCHEM INDIA (P) LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner, a Private Ltd. Company through the instant writ petition has laid challenge to assessment orders Exts.P1 and P2 issued by the first respondent and recovery notices Exts.P5 and P6 issued by the 2nd respondent.

(2.) In support of the aforementioned prayer, it is averred that petitioner is an assessee under the erstwhile Kerala Value Added Tax Act, 2003 and Central Sales Tax Act . For the assessment years 2005-06 and 2006-07, petitioner filed return under the CST, declaring inter-State sales turnover against 'C' Forms. The petitioner was surprised to receive revenue recovery notice issued by the 2nd respondent, shown to have been on the basis of some alleged arrears of sales tax. The recovery notices were purportedly based on the requisition of the first respondent assessing authority on the basis of assessment orders dated 29.3.2014 as arrears w.e.f 1.4.2005 and 1.4.2006 ie., for the assessment years 2005-06 and 2006- 07.

(3.) Learned counsel appearing on behalf of the petitioner submits that the petitioner made a reasonable enquiry and was informed by the assessing authority that CST assessment orders had been passed for the aforementioned period. Accordingly, the petitioner applied for copies as Exts. P1 and P2. The demand notices are Exts.P3 and P4 and recovery notices Exts.P5 and P6. The orders under challenge are not sustainable as no opportunity of hearing nor any notice has been served upon the petitioner.