Fooful Enterprises vs. Assistant Commissioner Of State Tax
Held
The Court disposed of the writ petition by applying the ratio of a prior judgment. This implies the petitioner's contentions were found to be valid based on that precedent.
Facts
The petitioner sought to quash an assessment order and a recovery notice. Both parties agreed that the issues were covered by a previous judgment of the High Court.
Key Issues
Whether the assessment order and recovery notice were valid in light of previous High Court judgments on similar matters.
Sections Cited
9(2)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 30TH DAY OF NOVEMBER 2018 / 9TH AGRAHAYANA, 1940 WP(C).No. 35341 of 2018 PETITIONER/S: FOOFUL ENTERPRISES HILL PRODUCE DEALERS, UPPAR BAZAR, BADIYADUKKA, KASARGODE DISTRICT - 671 551, BY P. SMAIL - PROPRIETOR BY ADVS. SRI.PREMJIT NAGENDRAN SRI.P.RAGHUNATH RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF STATE TAX STATE GST DEPARTMENT KERALA, KASARGODE - 671 121. 2 DEPUTY COMMISSIONER STATE GOODS AND SERVICE TAXES DEPT. KASARAGODE-671121. 3 INSPECTING ASST. COMMISSIONER COM.TAXES.KASARGODE-671121. 4 COMMISSIONER STATE GOODS AND SERVICE TAX DEPT. THIRUVANANTHAPURAM.695001. 5 SECRETARY TAXES DEPARTMENT. GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM.695001. -2- W.P.(C). No. 35341 of 2018 6 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPT. OF REVENUE, MINISTRY OF FINANCE, GOVT.OF INDIA, NEW DELHI/110001. BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS OTHER PRESENT: GP DR THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner in the writ petition seeks
The judgment continues below.
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