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T.O.Ittoop And Associates vs. The State Tax Officer (Works Contract)

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WP(C)/24462/2020HC KeralaGSTCNR KLHC01060960202011 November 2020Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR3 pages
For Respondent: GP: DR.THUSHRA JAMES

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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.24462 OF 2020(G) PETITIONER/S: T.O.ITTOOP AND ASSOCIATES DOOR NO. A2/373, CHITTOOR ROAD, KOCHI 682 012, REPRESENTED BY ITS MANAGING PARTNER T.I. GEORGE. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM 682 018. 2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM 69 001. OTHER PRESENT: GP: DR.THUSHRA 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.24462 OF 2020(G) 2

JUDGMENT It is agreed by the counsel on either side that the issue involved in this writ petition is squarely covered in favour of the petitioner by the decision of this Court in Baiju A.A. and others v. State Tax Officer [2020(1)KHC39]. Accordingly, following the said judgment, the writ petition is allowed by quashing Ext.P2 assessment order with consequential reliefs to the petitioner. A.K.JAYASANKARAN NAMBIAR

JUDGE WP(C).No.24462 OF 2020(G) 3 APPENDIX PETITIONER'S EXHIBITS EXT.P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-2015 EXT.P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15

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.