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. 431 OF 2019 PETITIONER/S:
M/S. EON PROPERTIES PRIVATE LIMITED, CORPORATE OFFICE AT 28/2275-07, FIFTH FLOOR, EMPORA GEMZ, NH THONDAYAD BYPASS, CALICUT – 673 014.
(REPRESENTED BY ITS DIRECTOR K. P. NOUSHAD) BY ADV. M.P.SHAMEEM AHAMED ADV. CYRIAC TOM RESPONDENT/S:
1 THE STATE TAX OFFICER (IB) – 1, OFFICE OF THE DY. COMMISSIONER (In.), STATE GOODS & SERVICE TAX DEPARTMENT, KOZHIKKODE – 673 006.
2 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM-695001.
3 THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695001.
4 UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI-110001.
OTHER PRESENT:
ARUN AJAY SANKAR-GP 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. 431 OF 2019 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.
DINESH KUMAR SINGH JUDGE Svn
WP(C) NO. 431 OF 2019 3 APPENDIX OF WPC NO.431 OF 2019 PETITIONER’S EXHIBITS EXHIBIT P-1 COPY OF NOTICE DATED 16.11.2018 ISSUED BY 1ST RESPONDENT UNDER SEC 67 (1) OF KVAT ACT FOR THE YEAR 2013-14 EXHIBIT P-2 COPY OF NOTICE DATED 16.11.2018 ISSUED BY 1ST RESPONDENT UNDER SEC 67 (1) OF KVAT ACT FOR THE YEAR 2014-15 EXHIBIT P-3 COPY OF NOTICE DATED 16.11.2018 ISSUED BY 1ST RESPONDENT UNDER SEC 67 (1) OF KVAT ACT FOR THE YEAR 2015-16