Martin George vs. The State Tax Officer (Works Contract) - Kerala High Court, 02 November 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 02ND DAY OF NOVEMBER 2020 / 11TH KARTHIKA, 1942 WP(C).No.23283 OF 2020(I) PETITIONER: MARTIN GEORGE AGED 49 YEARS BUILDING NO.VI/114, KACHAPILLY HOUSE, ANGAMALY SOUTH P.O., ERNAKULAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY, KOCHI-682 002. 2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. BY GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.23283 OF 2020(I) 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.P3 assessment order with consequential reliefs to the petitioner. A.K.JAYASANKARAN NAMBIAR

JUDGE mns/02.11.2020

WP(C).No.23283 OF 2020(I) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 COPY OF REPLY FILED BY THE PETITIONER. EXHIBIT P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT. RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE