M/S. Kudroli Constructions vs. State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 473 of 2019 PETITIONER/S: M/S. KUDROLI CONSTRUCTIONS COMPANY PRIVATE LIMITED, 16A KURTARKAR COMMERCIAL ARCADE, 2ND FLOOR KAZIWADA PONDA, GOA-403401, INDIA, (REPRESENTED BY ITS MANAGING DIRECTOR MR.ABDUL REHIMAN MOHAMMED CHERKALA). BY ADVS. SRI.M.P.SHAMEEM AHAMED SRI.CYRIAC TOM RESPONDENT/S: 1 STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, WORKS CONTRACT AND LUXURY TAX, B BLOCK, 1ST FLOOR, CIVIL STATION, VIDYANAGAR, KASARAGOD-671123. 2 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM-695001. 3 THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI-110001. -2- W.P.(C). No. 473 of 2019 OTHER PRESENT: GP DR. THUSHARA JAMES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner, a business concern, seeks the following reliefs; “i) To call for the records relating the issuance of Exhibit P1, Exhibit P2 and Exhibit P3 orders and to issue a writ of certiorari or such other writs, and to quash Exhibit P1, Exhibit P2 and Exhibit P3 orders issued by the 1st respondent. ii) To restrain the 1st respondent and other officers of the 3rd respondent from taking any action pursuance to Exhibit P1 Exhibit P2 and Exhibit P3 orders.” Both the counsel agree that the issues stand squarely covered against the petitioner by a judgment dated 11th January 2019 in W.P. (C) No.11335 of 2018 and connected cases. I, therefore, dismiss the writ petition applying the ratio of the judgment referred to above. DAMA SESHADRI NAIDU JUDGE das

-3- W.P.(C). No. 473 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER NO.32130481961/2013-14 DATED 29.8.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) OF KVAT ACT FOR THE YEAR 2013-14. EXHIBIT P2 COPY OF ORDER NO.32130481961/2014-15 DATED 25.9.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) OF KVAT ACT FOR THE YEAR 2014-15. EXHIBIT P3 COPY OF ORDER NO.32130481961/2015-16 DATED 17.12.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) OF KVAT ACT FOR THE YEAR 2015-16.