M/S Geonge Michael Associates vs. The State Tax Officer (Works Contract)
Held
The High Court set aside the impugned assessment and penalty orders, noting that the issues were covered by previous Division Bench judgments. The matters were remanded to the 1st respondent for fresh consideration in light of the cited precedents.
Facts
The petitioner challenged assessment and penalty orders for the assessment years 2012-13 and 2013-14, contending that these orders were issued beyond the limitation period specified in the Kerala Value Added Tax Act.
Key Issues
The key legal issue was whether the assessment and penalty orders were issued beyond the statutory period of limitation prescribed under the Kerala Value Added Tax Act.
Sections Cited
Section 25(1) of the Kerala Value Added Tax Act
AI-generated summary — verify with the full judgment below
Heard together (4 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 3RD DAY OF JANUARY 2023 / 13TH POUSHA, 1944 WP(C) NO. 42110 OF 2022 PETITIONER/S: M/S GEORGE MICHAEL ASSOCIATES CIN: U45200KL2011PTC.28627 T.C.13/109 (2), NALUNUKKU PETTAH P.O. , THIRUVANTHAPURAM, REPRESENTED BY ITS DIRECTOR, RAVINDRA GEORGE PEREIRA., PIN - 625024 BY ADVS. G.HARIKUMAR (GOPINATHAN NAIR) AKHIL SURESH ANU BALAKRISHNAN NAMBIAR ATHUL M.V. RESPONDENT/S: 1 THE STATE TAX OFFICER (WORKS CONTRACT) KSGST DEPARTMENT, 2NDFLOOR, TAX TOWER, KARAMANA PO THIRUVANANTHAPURAM, PIN - 695002 2 ASSISTANT COMMISSIONER (INT) OFFICE OF ASSISTANT COMMISSIONER OF STATE TAX (INTELLIGENCE), MOBILE SQUAD NO. IV, STATE GST DEPARTMENT, NEW PUBLIC OFFICE BUILDINGS, `C' BLOCK, OPPOSITE MUSEUM THIRUVANANTHAPURAM, PIN - 695033 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, MAIN BLOCK, THIRUVANANTHAPURAM, PIN - 695001 ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.01.2023, ALONG WITH WP(C).41219/2022 AND W.P.(C) 21554/2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) Nos.42110, 41219 & 21554 OF 2022 2 IN THE HIGH COURT
The judgment continues below.
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