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Kaniayamparambil Steels vs. Assistant State Tax Officer

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WP(C)/13980/2018HC KeralaGSTCNR KLHC01045568201805 September 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU3 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 05TH DAY OF SEPTEMBER 2018 / 14TH BHADRA, 1940 WP(C).No. 13980 of 2018 PETITIONER/S: KANIAYAMPARAMBIL STEELS MANIPUZHA, NATTAKOM, KOTTAYAM - 686 013,REPRESENTED BY IT'S PROPRIETRESS JAYA JERRY. BY ADV. SRI. AJI V.DEV RESPONDENT/S: 1 THE ASSISTANT STATE TAX OFFICER SQUAD-V, MATTANCHERRY AT PERUMBAVOOR,KERALA SGST DEPARTMENT - 683 542. 2 THE STATE TAX OFFICER SQUAD -V, MATTANCHERRY AT PERUMBAVOOR,KERALA SGST DEPARTMENT - 683 542. 3 THE COMMISSIONR OF STATE TAX STATE GOODS & SERVICE TAXES,TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. 4 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI - 110 001. 5 THE STATE OF KERALA REPRESENTED BY CHIEF SECRETARY,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. -2- W.P.(C). No. 13980of 2018 6 THE BRANCH MANAGER SOUTH INDIAN BANK, AVE MARIA BUILDING,KADUTHURUTHY - 686 604. BY ADVS. SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL SRI.N.NAGARESH ASSISTANT SOLICITOR GENERAL THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT In view of the order dated 05.09.2018 in R.P.No.703 of 2018, the writ petition will stands disposed of. DAMA SESHADRI NAIDU JUDGE das APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE DETENTION NOTICE NO. OR GST V- 31/17 -18 DATED 10.01.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER

-3- W.P.(C). No. 13980of 2018 EXHIBIT P2 AOF THE INVOICE NUMBER 1018 DATED 10.1.2018 ISSUED BY THE PETITIONER TO SRI KUBERA CONSTRUCTIONS PVT LTD., THIRUVANANTHAPURAM EXHIBIT P2 A AOF THE INVOICE NUMBER 20 DATED 10.01.2018 ISSUED BY M/S. RAJA STEELS ENTERPRISES EXHIBIT P3 AOF THE JUDGMENT IN WPC NO. 1219 OF 2018 DATED 12.01.2018 EXHIBIT P4 AOF THE BANK GUARANTEE FILED BY THE PETITIONER DATED 12.01.2018 EXHIBIT P5 AOF THE RELEASE ORDER ISSUED BY THE 2ND RESPONDENT DATED 16.01.2018 EXHIBIT P6 AOF THE NOTICE FOR ADJUDICATION ISSUED BY THE 2ND RESPONDENT DATED 16.01.2018 EXHIBIT P7 AOF THE PROCEEDINGS PASSED BY THE 2ND RESPONDENT DATED 22.01.2018 UNDER CHALLENGE HEREIN

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.