Berger Paints INDIA Limited vs. The Assistant State Tax Officer

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WP(C)/7265/2019HC KeralaGSTCNR KLHC01018699201914 March 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THUR AY ,THE 14TH DAY OF MARCH 2019 / 23RD PHALGUNA, 1940 WP(C).No. 7265 of 2019 PETITIONER: M/S. BERGER PAINTS INDIA LIMITED BERGER HOUSE 129 PARK STREET KOLKATA, WEST BENGAL, 700017, (REPRESENTED BY POWER OF ATTORNEY HOLDER SANTHOSH KUMR, S/O. SUBRAMANIAN RESIDING AT NO. 236/1, AANGADAVU, MARCHINAICKENPALAYAM, POLLACHI, COIMBATORE DISTRICT TAMIL NADU, 642 103). BY ADV. SRI.CYRIAC TOM RESPONDENTS: 1 THE ASSISTANT STATE TAX OFFICER, (INTELLIGENCE), SQUAD NO. II, S.G.S.T DEPARTMENT, PALAKKAD -679 001. 2 THE STATE TAX OFFICER, (INTELLIGENCE), SQUAD NO-2, S.G.S.T. DEPARTMENT, PALAKAKD- 679 001. 3 THE COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAXES, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM -695 002. SMT. THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 7265 of 2019 -2- JUDGMENT In the light of the judgments of this Court produced as Ext. P6 to P7, the issue is covered in favour of the petitioner. Therefore, the respondents, in the light of the payments already effected from the petitioner as evident from Ext. P4, shall release the detained goods and vehicle forthwith. Accordingly, Ext. P9 is set aside. Issue copy today itself. A.MUHAMED MUSTAQUE akv JUDGE

WP(C).No. 7265 of 2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: RESPONDENT'S/S EXHIBITS:NIL. //// CA TO JUDGE

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.