Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
THURSDAY, THE 12TH DAY OF APRIL 2018 / 22ND CHAITHRA, 1940
WP(C).No. 13028 of 2018
PETITIONER(S)
ANILA SALGUNAN
M/S.SREE PARVATHY HARDWARES, KODAKARA,
THRISSUR DISTRICT.
BY ADVS.SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
SMT.K.KRISHNA
RESPONDENT(S):
1. STATE TAX OFFICER
STATE GST DEPARTMENT,
CHALAKKUDY - 680 307.
2. THE COMMISSIONER OF COMMERCIAL TAXES
COMMERCIAL TAXES DEPARTMENT,
KILLIPALAM, KARAMANA,
THIRUVANANTHAPURAM - 695 002.
3. STATE OF KERALA
REPRESENTED BY ITS SECRETARY,
TAXES DEPARTMENT, GOVT. SECRETARIAT,
THIRUVANANTHAPURAM - 695001.
R BY SMT. THUSHARA JAMES, SPL. GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-04-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 13028 of 2018 (C)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT-P1: COPY OF RETURN FILED BY THE PETITIONER FOR THE
YEAR 2011-12 27.05.2012.
EXHIBIT-P2: COPY OF AUDIT REPORT IN FORM NO.13 & 13A OF THE
PETITIONER 01.01.2013.
EXHIBIT-P3: COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
02.11.2017.
EXHIBIT-P4: COPY OF LETTER FILED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT 17.11.2017.
EXHIBIT-P4(A): COPY OF LETTER FILED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT 06.01.2018.
EXHIBIT-P4(B): COPY OF LETTER FILED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT 06.02.2018.
EXHIBIT-P5: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
06.03.2018.
RESPONDENT'S EXHIBITS
:
NIL
//TRUE COPY//
SD/-
P.A. TO JUDGE
SKS
P.B.SURESH KUMAR, J.
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W.P.(C).No.13028 of 2018
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Dated this the 12th day of April, 2018
J U D G M E N T Ext.P5 order, which is impugned in this writ petition, is appealable under the Kerala Value Added Tax Act. The grounds on which this court would entertain a writ petition under Article 226 of the Constitution challenging orders in the nature of one impugned in the writ petition even when the party has an effective alternative remedy by way of appeal under the statute, have not been made out by the petitioner.
2.In the circumstances, the writ petition is closed without prejudice to the right of the petitioner to file appeal challenging the impugned order. P.B.SURESH KUMAR
JUDGE SKS
