Total Oil Indian PVT LTD vs. The Deputy Commissioner Of State Tax
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 25TH DAY OF FEBRUARY 2022 / 6TH PHALGUNA, 1943 WA NO. 79 OF 2022 AGAINST THE ORDER/JUDGMENT IN WP(C) 26443/2021 OF HIGH COURT OF KERALA APPELLANT/S: M/S. TOTAL OIL INDIAN PVT LTD (NOW KNOWN AS TOTAL ENERGIES MARKETING INDIA PRIVATE LIMITED) VANNAMADA, PALAKKAD REPRESENTED BY ITS MANAGER (TAXATION) ARUN K VISHWAKARMA BY ADVS. S.K.DEVI M.RAJ MOHAN SANTHOSH P.ABRAHAM SHANMUGHAM D. JAYAN P.K.MAYA DEVI RESPONDENT/S: 1 THE DEPUTY COMMISSIONER OF STATE TAX STATE GST DEPARTMENT (KERALA) SPECIAL CIRCLE, PALAKKAD 678 001 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT (KERALA) KOZHIKODE 675 001 OTHER PRESENT: SR GP . V.K. SHAMSUDHEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 25.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA NO. 79 OF 2022 -2- J U D G M E N T S.V.Bhatti,J. The writ petitioner is the appellant. The learned Single Judge through the judgment impugned in the appeal declined to entertain the writ petition filed by the appellant herein challenging Ext.P2 series of orders dated 18.02.2021. The ground for invoking the writ juri iction is that the principles of natural justice are violated while making the order in Ext.P2. The said ground has been considered in detail by the judgment under appeal. We see no reason to take a different view while considering the very circumstances and hence confirm the judgment in appeal. However, the leave granted
WA NO. 79 OF 2022 -3- in the judgment remains unaffected viz to move the competent authority for appropriate reliefs. Writ appeal is dismissed as indicated above. S.V.BHATTI JUDGE BASANT BALAJI JUDGE JS
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.