M/S.Vinayaka Homes vs. The State Tax Officer (Works Contract)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE A.MUHAMED MUSTAQUE TUE AY, THE 29TH DAY OF JANUARY 2019 / 9TH MAGHA, 1940 WP(C).No.2677 of 2019 PETITIONER/S: M/S.VINAYAKA HOMES, PISHARI KOVIL ROAD, EROOR WEST P.O., THRIPUNITHURA-682 306, REPRESENTED BY ITS PROPRIETOR, MRS.BINDU ANANTHARAMAN. BY ADV. SRI.P.SATHISAN RESPONDENT/S: 1 THE STATE TAX OFFICER (WORKS CONTRACT), GST DEPARTMENT, OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX, WORKS CONTRACT, DEPARTMENT OF STATE GOODS AND SERVICES TAX ERNAKULAM, KOCHI -11. 2 THE DEPUTY COMMISSIONER OF STATE TAXES, DEPARTMENT OF STATE GOODS AND SERVICE TAX, ERNAKULAM, KOCHI-11. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. BY GOVERNMENT PLEADER, SMT.M.M.JASMINE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.2677/2019 2 JUDGMENT This writ petition is filed challenging Ext.P1 notice. In the light of the judgment of this Court in W.P.(C) No.11335/2018 dated 11.1.2019, the writ petition is dismissed. A.MUHAMED MUSTAQUE JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE- ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2011- 12 DATED 28.9.2018. EXHIBIT P2OF THE OBJECTION FILED BY THE PETITIONER DATED 7.11.2018. EXHIBIT P3OF THE ORDER OF ASSESSMENT NO. 32072035904/2011-12 DATED 28.11.2018. EXHIBIT P4OF ORDER IN WPC NO.35410/2018 (A) DATED 31.10.2018. RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE ln