Johny Varghese vs. The State Tax Officer

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WP(C)/36407/2018HC KeralaGSTCNR KLHC01084227201827 August 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI5 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUE AY, THE 27TH DAY OF AUGUST 2019 / 5TH BHADRA, 1941 WP(C).No.36407 OF 2018(A) PETITIONER: JOHNY VARGHESE,AGED 43 YEARS S/O. VARGHESE, PROPRIETOR, M/S KONNI KOCHIN GRANITES, PAYYANAMON, KONNI, PATHANAMTHITTA DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, PATHANAM,THITTA-689 645. 2 THE COMMISSIONER OF COMMERCIAL TAXES TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 R1-3 BY GOVERNMENT PLEADER OTHER PRESENT: GP. SMT. M.M. JASMIN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27.08.2019, ALONG WITH WP(C).36211/2018(B), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.36211 & 36407 of 2018 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUE AY, THE 27TH DAY OF AUGUST 2019 / 5TH BHADRA, 1941 WP(C).No.36211 OF 2018(B) PETITIONER: JOHNY VARGHESE,AGED 43 YEARS S/O. VARGHESE, PROPRIETOR, M/S KONNI KOCHIN GRANITES, PAYYANAMON, KONNI, PATHANAMTHITTA DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, PATHANAMTHITTA - 689 645. 2 THE COMMISSIONER OF COMMERCIAL TAXES TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPRUAM-695 002. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM-695

001.

R1-3 BY GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27.08.2019, ALONG WITH WP(C).36407/2018(A), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.36211 & 36407 of 2018 3 JUDGMENT [ WP(C).36407/2018 & WP(C).36211/2018 ] Dated this the 27th day of August 2019 Memos dated 15.07.2019 are filed by the petitioner for not pressing the writ prayers. Accordingly, the writ petitions are dismissed as not pressed. S.V.BHATTI JUDGE Css/

WPC No.36211 & 36407 of 2018 4

APPENDIX OF WP(C) 36407/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF PERMISSION ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12

WPC No.36211 & 36407 of 2018 5

APPENDIX OF WP(C) 36211/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF APPLICATION FILED BY THE PETITIONER BEFORE THE IST RESPONDENT DATED 5.8.2010. EXHIBIT P2 COPY OF PERMISSION ISSUED BY THE IST RESPONDENT FOR THE YEAR 2009-10 DATED 15.9.2009. EXHIBIT P2 A COPY OF PERMISSION ISSUED BY THE IST RESPONDENT FOR THE YEAR 2010-11 DATED 11.8.2010. EXHIBIT P2 B COPY OF PERMISSION ISSUED BY THE IST RESPONDENT FOR THE YEAR 2012-13 DATED 25.7.2012 EXHIBIT P3 COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2009-10 DATED 22.7.2016. EXHIBIT P3 A COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2010-11 DATED 22.7.2016. EXHIBIT P4 COPY OF PENALTY ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2009-10 DATED 31.5.2018. EXHIBIT P4 A COPY OF PENALTY ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2010-11

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.