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M/S. Edaran Precision INDIA Private Limited vs. The Assistant Commissioner

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WP(C)/35062/2018HC KeralaGSTCNR KLHC01080500201829 October 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU3 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 29TH DAY OF OCTOBER 2018 / 7TH KARTHIKA, 1940 WP(C).No. 35062 of 2018 PETITIONER/S: M/S. EDARAN PRECISION INDIA PRIVATE LIMITED GROUND FLOOR, PLOT NO. SDF 16A, COCHIN SPECIAL ECONOMIC ZONE, KAKKANAD, KOCHI -682 037 REPRESENTED BY ITS DIRECTOR, RICHI M.R., AGED 49, S/O M.A. REDIMDOS BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE III, STATE GST DEPARTMENT, ERNAKULAM 682 015 2 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 35062 of 2018 2

JUDGMENT The petitioner suffered an adverse assessment order: Ext.P1. It has approached this Court, contending that the authorities have not served any pre-assessment notice. In fact, the company has submitted the Exts.P4 and P5 replies on this Court.

2.

In response to the submissions made by the petitioner's counsel, the learned Government Pleader submits that this Court may dispose of the writ petition, directing the authorities to consider the Exts. P4 and P5 replies before proceeding further.

3.

The petitioner's counsel agrees for this.

4.

In these circumstances, without adverting to the merits, I, disposed of the writ petition, holding that the first respondent will consider the petitioner's Exts.P4 and P5 replies, before it proceeds further.

5.

I reckon the first respondent will complete this exercise expeditiously in two weeks' time. In the meanwhile, the authorities will defer taking all coercive steps. DAMA SESHADRI NAIDU JUDGE hmh

WP(C).No. 35062 of 2018 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P2 COPY OF E-MAIL ID DETAILS FROM THE WEBSITE OF THE DEPARTMENT. EXHIBIT P3 COPY OF APPLICATION FOR MIGRATING THE REGISTRATION OF THE PETITIONER. EXHIBIT P4 COPY OF THE REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P5 RESPONDENT'S EXHIBIT COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. NIL //// PA 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.