NARANI STORES vs DY. COMMNR. OF SALES TAX, ERNAKULAM — C.A. No. 1105/2004

Summary of C.A. No. 001105/2004 – Narani Stores v. Dy. Commissioner of Sales Tax, Ernakulam The Supreme Court set aside the High Court's judgment and remanded the matter to the Deputy Commissioner for fresh consideration. The Court found that the Deputy Commissioner violated principles of natural justice by passing an ex-parte order on 27.07.1995 without granting adequate time for the appellant to file a reply to the show-cause notice issued under Section 35 of the Kerala General Sales Tax Act. The Court held that an assessee facing substantial tax liability has an indispensible right to a reasonable opportunity of hearing. The Deputy Commissioner was directed to reconsider the case and grant the appellant a fresh opportunity to file submissions and respond before passing final orders in accordance with law. This case analysis is maintained by casestatus.in based on publicly available court records.