The petitioner approached this Court challenging Ext.P4 order dated 27.10.2014 passed by the respondent, which, according to the petitioner, is per se wrong and illegal in all respects, having been passed before the expiry of the time granted for submitting the objection. The sequence of events is as follows:
2. The petitioner was served with Ext.P1 notice under section 25(1) of KVAT Act, 2003 proposing to have the assessment. The said notice dated 22.08.2014 was admittedly served to the petitioner on 26.08.2014. Thereupon, the petitioner filed Ext.P2, requesting for adjournment on 1.9.2014 seeking for two months' time, which is stated as granted. When the petitioner approached the respondent by filing Ext.P3 reply dated 1.11.2014, the W.P.(C) No. 33051/2014 -2-
same was not accepted, stating that the proceedings had already been finalised by the respondent, by passing Ext.P4 order dated 27.10.2014. This made the petitioner to approach this Court by filing the Writ Petition.
3. Heard the learned Government Pleader as well.
4. On going through the materials on record, it is seen that the pre-assessment notice was served to the petitioner, admittedly on 26.08.2014. The notice required the petitioner to submit reply, if any, within 15 days from the date of receipt of the copy of the notice. Since service of notice is admittedly on 26.08.2014, and since the request made by the petitioner as per Ext.P2 was to have two months' time, it ought to have been filed on or before '25.10.2014', to be within time. Admittedly, the petitioner turned up again by way of Ext.P3 only on 1.11.2014. The proceedings were finalised by the respondent as per Ext.P4 Order on 27.10.2014 ie, two days after the expiry of two W.P.(C) No. 33051/2014 -3-
months' time on 25.10.2014. This Court does not find any tenable ground to interfere. Interference is declined and the Writ Petition is dismissed, without prejudice to the rights and liabilities of the petitioner to pursue the statutory remedy in accordance with law.
Sd/-
P.R. RAMACHANDRA MENON, JUDGE jjj