Shemi Saleem vs. The State Tax Officer (Ib)
Held
The Court declined to exercise its writ jurisdiction to quash the show cause notice. It directed the petitioner to respond to the notice, presenting the relevant High Court judgment, and instructed the State Tax Officer to consider the response and issue a reasoned order.
Facts
The petitioner challenged a show cause notice issued under Section 67(1) of the KVAT Act, 2003, seeking to quash it. The petitioner argued that the legal issue was settled by a previous High Court judgment.
Key Issues
Whether a show cause notice issued under the KVAT Act should be quashed by the High Court when the petitioner claims the legal position is settled by a prior judgment, or if the petitioner should first respond to the notice.
Sections Cited
Section 67(1) of KVAT Act, Section 95 of KVAT Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR WEDNESDAY, THE 24TH DAY OF FEBRUARY 2021 / 5TH PHALGUNA, 1942 WP(C).No.4854 OF 2021(F) PETITIONER: SHEMI SALEEM AGED 60 YEARS M/S.POSH ADVERTISERS, ASSET SUMMIT SUITES, MUTTOM, KALAMASSERY, ERNAKULAM 683 106. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1 THE STATE TAX OFFICER (IB) O/O.THE JOINT COMMISSIONER (INT), STATE GST DEPARTMENT, ERNAKULAM AT EDAPPALLY, KOCHI 682 024. 2 THE STATE TAX OFFICER (IB) O/O.THE JOINT COMMISSIONER (INT), STATE GST DEPARTMENT, KOZHIKODE 673 006 3 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM 695 002. OTHER PRESENT: GP- SMT. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.4854 OF 2021(F) 2 JUDGMENT Dated this the 24th day of February 2021 What is impugned in this writ petition is the showcause notice at Ext.P3. 2. The learned counsel for the petitioner submits that the issue is covered by the judgment of this Court in Writ Appeal No.852/2018 between M/s. Vismaya Advertising Vs. The Inte
The judgment continues below.
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