Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 7TH DAY OF AUGUST 2023 / 16TH SRAVANA, 1945 WP(C) NO. 26088 OF 2018 PETITIONER:
ABULLAIS, SON OF ABDUL MAJEED, AGED 46 YEARS, 4 HOMES, PERINTHALMANNA ROAD, SANKARAMANGALAM, PATTAMBI, PALAKKAD DISTRICT.
BY ADVS.
SRI.JACOB SEBASTIAN SMT.ANU JACOB SRI.K.V.WINSTON RESPONDENTS:
1 STATE OF KERALA & BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, TRIVANDRUM – 695 001.
2 STATE TAX OFFICE, SECOND CIRCLE, PALAKKAD, 5TH FLOOR, STATE GST COMPLEX, BEHIND CIVIL STATION, PALAKKAD DISTRICT-678001.
3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001.
4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001.
BY ADV. ARUN AJAY SANKAR -GP ADV. SREELAL WARRIER – STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 26088 OF 2018 2 JUDGMENT Learned Counsel for the petitioner submits that the issue involved in the writ petition is covered by the Judgment in W. A.
No.747 of 2019 against the petitioner being an assessee. In view of the said statement of the Learned Counsel for the petitioner, the writ petition is dismissed.
Sd/- DINESH KUMAR SINGH JUDGE Svn
WP(C) NO. 26088 OF 2018 3 APPENDIX OF WPC NO.26088 OF 2018 PETITIONER’S EXHIBITS EXHIBIT P-1 A TRUE COPY OF THE NOTICE DATED MAY 15, 2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25 (1) OF THE KVAT ACT