M/S. Eon Properties Private Limited vs. The State Tax Officer
Held
Based on the petitioner's counsel's submission that the issue was covered by a prior adverse judgment, the High Court dismissed the writ petition.
Facts
The petitioner filed a writ petition, and their counsel submitted that the issue involved was already covered by a previous judgment (W.A. No. 747 of 2019) decided against the petitioner. The writ petition concerned notices issued under Section 67(1) of the KVAT Act for assessment years 2013-14 to 2015-16.
Key Issues
The key legal issue was whether the matter raised in the writ petition was already settled by a previous judgment against the petitioner, as conceded by the petitioner's counsel.
AI-generated summary — verify with the full judgment below
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 wr
The judgment continues below.
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