Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
MONDAY, THE 19TH DAY OF MARCH 2018 / 28TH PHALGUNA, 1939
WP(C).No. 33916 of 2017
PETITIONER
MS.LAKSHMI AGENCIES: KOZHIKKARA: KAPUR: MALAPPURAM DIST
BY P.V.RADHAKRISHNAN, PROPRIETOR
BY ADVS.SRI.P.RAGHUNATH
SRI.PREMJIT NAGENDRAN
RESPONDENTS
1. COMMERCIAL TAX OFFICER
COMMERCIAL TAXES, PATTAMBI 679 303.
2. DEPUTY COMMISSIONER OF STATE TAX
STATE GST DEPARTMENT, PALAKKAD 678 001.
3. COMMISSIONER OF STATE TAX
STATE GST DEPARTMENT, THIRUVANANTHAPURAM 695 001.
BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-03-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 33916 of 2017 (L)
APPENDIX
PETITIONERS' EXHIBITS
EXHIBIT P1 PHOTOCOPY OF NOTICE DATED 21/7/2017 ISSUED BY
SECOND RESPONDENT U/S. 56 OF KVAT ACT FOR 2015-16
EXHIBIT P2 PHOTOCOPY OF NOTICE DATED 12/8/2017 ISSUED BY
FIRST RESPONDENT FOR 2015-16
EXHIBIT P3 PHOTOCOPY OF PROCEEDINGS OF SECOND
RESPONDENT U/S. 56 OF KVAT ACT R/W SEC.8(1) OF CST
ACT DT. 10/8/2017 FOR 2015-16
EXHIBIT P4 PHOTOCOPY OF INTERIM REPLY TO EXT.P2
EXHIBIT P5 PHOTOCOPY OF REVISION PETITION FILED AGAINST
EXT.P3 ORDER OF SECOND RESPONDENT
EXHIBIT P6 PHOTOCOPY OF STAY PETITION FILED WITH EXT.P5
EXHIBIT P7 PHOTOCOPY OF JUDGMENT DATED 31/8/2017 IN WPC
NO.28911/2017
EXHIBIT P8 PHOTOCOPY OF HEARING NOTICE DATED 13/9/2017
EXHIBIT P9 PHOTOCOPY OF ORDER DATED 4/10/2017 PASSED BY
THIRD RESPONDENT ON EXT.P5 REVISION PETITION
RESPONDENTS' EXHIBITS
NIL
// TRUE COPY //
P.A. TO JUDGE
ES
P.B.SURESH KUMAR, J.
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W.P.(C.) No.33916 of 2017
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Dated this the 19th day of March, 2018
JUDGMENT Ext.P9 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.
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
