Kudroli Constructions Company Limited vs. Intelligence Officer (Ib)

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. 451 of 2019 PETITIONER/S: M/S.KUDROLI CONSTRUCTIONS COMPANY 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 INTELLIGENCE OFFICER (IB) OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER,(INTELLIGENCE) NEAR CLOCK TOWER, THAYALANGADI COMMERCIAL TAXES,KASARAGOD 671 121. 2 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT,TAX TOWERS, THIRUVANANTHAPURAM 695 001. 3 THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 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. 451 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 notice to issue a writ of certiorari or such other writs, and to quash Exhibit P1 notice 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 notice.” 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. 451 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE NO IB(K) 135/2014-15 DATED 20.12.2018 ISSUED BY 1ST RESPONDENT UNDER SEC 67(1) (D) & (J) OF KVAT ACT FOR THE YEAR 2013-14