Ramada vs. The State Of Kerala - Kerala High Court, 27 May 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 27TH DAY OF MAY 2019 / 6TH JYAISHTA, 1941 WP(C).No. 14499 of 2019 PETITIONER/S: M/S.RAMADA AGED 40 YEARS PUNNAMADA, ALAPPUZHA-685612, REPRESENTED BY ITS(AUTHORIZED SIGNATORY) BONNY ALOYSIUS. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY THE LAW SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE DEPUTY COMMISSIONER(APPEALS) STATE GST DEPARTMENT, ASHRAMAM, KOLLAM-691002. OTHER PRESENT: GP. DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No. 14499/2019 -2- J U D G M E N T Heard Sri P.N. Damodaran Namboodiri, the petitioner's counsel and Dr. Thushara James, the learned Government Pleader for respondents.

The learned counsel appearing for the parties submit that the prayer in the writ petition is substantially covered by the orders of this Court: one reported in Steel Industrials Kerala Ltd. v. Assistant Commissioner [2005 (4) KLT 81] and another unreported judgment dated 26.09.2018 in W.P.(C) No.27350 of 2018. 3. The statement of the counsel is placed on record and accepted. I have perused the decisions on which the counsel have referred to and am satisfied that by following the view taken in the aforementioned cases the writ petition can be disposed of.

The writ petition is accordingly disposed of in terms of the judgment dated 26.09.2018 in W.P.(C) No.27350 of 2018. W.P.(C) No. 14499/2019 -3- For convenience the Registry is directed to enclose a copy of the judgment dated 26.09.2018 in W.P.(C) No.27350 of 2018. S.V.BHATTI JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTIFICATION S.R.O.NO.315/2016 DATED 07.04.2016 ISSUED BY THE GOVERNMENT OF KERALA. EXHIBIT P2OF THE NOTIFICATION S.R.O. NO.226/2002 DATED 05.04.2002 ISSUED BY THE GOVERNMENT OF KERALA. EXHIBIT P3OF THE DEFECT NOTICE IN KVATA(ALP)NO.86/19(2015-16) DATED 17.05.2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P4OF THE INTERIM ORDER PASSED IN WPC NO.1458/2018 DATED 16/01/2018.