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M/S. V.C. Constructions vs. The State Tax Officer (Works Contract)

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WP(C)/24438/2020HC KeralaGSTCNR KLHC01060970202011 November 2020Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR3 pages
For Petitioner: SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON, SMT.K.KRISHNA

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 11TH DAY OF NOVEMBER 2020 / 20TH KARTHIKA, 1942 WP(C).No.24438 OF 2020(D) PETITIONER: M/S. V.C. CONSTRUCTIONS, VANACHIRACKAL HOUSE, XIII/294, KANGARAPADY, THRIKKAKARA, KOCHI-682 021, REP.BY ITS MANAGING PARTNER, YEJO JOHN BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER (WORKS CONTRACT), STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM-682 018 2 STATE OF KERALA REP.BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695 001 BY GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.24438 OF 2020(D) 2

JUDGMENT

It is agreed by the learned counsel on either side that the issue involved in this Writ Petition is covered in favour of the petitioner by the decision of this Court in Baiju A.A and Others V. State Tax Officer and Others (2020 (1) KHC 39). Taking note of the said submission, the Writ Petition is allowed following the aforementioned decision by quashing Ext.P2 assessment order with consequential reliefs to the petitioner. A.K.JAYASANKARAN NAMBIAR

JUDGE mns/11.11.2020

WP(C).No.24438 OF 2020(D) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 15.06.2020 EXHIBIT P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 30.09.2020 RESPONDENTS EXHIBITS:NIL //// P.A 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.