M/S. Deepam Granites vs. The State Tax Officer

Original PDF →
WP(C)/3955/2018HC KeralaGSTCNR KLHC01035545201819 February 2018Bench: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR3 pages

No AI summary yet for this judgment.

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 FEBRUARY 2018 / 30TH MAGHA, 1939 WP(C).No. 3955 of 2018 PETITIONER(S) M/S. DEEPAM GRANITES, MURINGAMALA, VEMBALLUR P.O., PALAKKAD -678502, REPRESENTED BY ITS MANAGING PARTNER, RAMANAM K. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT(S): 1. THE STATE TAX OFFICER, STATE GST DEPARTMENT, ALATHUR-678541. 2. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. R BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 3955 of 2018 (T) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P3 COPY OF WORK ORDER OF M/S. MACADAM GRANITES PVT. LTD., PALAKKAD. EXHIBIT P4 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT. // TRUE COPY // PS TO JUDGE Kvs/- P.B.SURESH KUMAR, J. = = = = = = = = = = = = W.P.(C).No.3955 of 2018 = = = = = = = = = = = = Dated this the 19th day of February, 2018

J U D G M E N T Ext.P4 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.

Kvs/- ////

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.