Sri. Kuruvila Mathew vs. The Commercial Tax Officer-1
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNE AY, THE 21ST DAY OF AUGUST 2019 / 30TH SRAVANA, 1941 WP(C).No.26960 OF 2018(T) PETITIONER/S: SRI. KURUVILA MATHEW PROPRIETOR, M/S. THOOMKUZHY GRANITES,VETTIKKATTERI, THRISSUR - 679 531. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR) RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER-1 DEPARTMENT OF COMMERCIAL TAXES, WADAKKANCHERY - 680 623. 2 THE ASSISTANT COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES,THRISSUR - 680 004. 3 THE ASSISTANT COMMISSIONER STATE GST DEPARTMENT,COMMERCIAL TAX COMPLEX, POOTHOLE,THRISSUR - 680 004. 4 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT ,SECRETARIAT, THIRUVANANTHAPURAM 695001 GP DR THUSHARA JAMES GP M.M JASMINE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.26960 OF 2018(T) -2- JUDGMENT Heard Sri.P.N.D. Namboothiri, the learned counsel for the petitioner and Dr.Thushara James and Smt.M.M Jasmine, the learned Government Pleaders.
The petitioner challenges Ext.P1 assessment order dated 29.06.2017 issued under Section 25(1) of KVAT Act, 2003 (for short, the Act) as illegal and beyond the period of limitation prescribed under Section 25(1) of the Act. The learned counsel appearing for the parties submit that the question raised in the instant writ petition is no more res integra. Having regard to the judgment dated 19.07.2018 in W.A No.230 of 2017 and batch no more res integra.
Assessment order impugned in the writ petition is set aside by following the judgment dated 19.07.2018 in W.A No.230 of 2017 and batch. The writ petition is ordered as indicated above. S.V.BHATTI JUDGE JS
WP(C).No.26960 OF 2018(T) -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT-P1OF THE ASSESSMENT ORDER NO. 32081369962/2009-10 DATED 29/06/2017 FOR THE YEAR 2009-10 PASSED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT-P2OF THE APPELLATE ORDER KVATA 683/17 DATED 14/05/2018 FOR THE YEAR 2009-10 PASSED BY THE 2ND RESPODENT TO THE PETITIONER EXHIBIT-P3OF THE INTERIM ORDER DATED 15/03/2016 IN W.P(C) 223/2016 DATED 15.03.2016
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.