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M/S. Engineering Projects INDIA LTD. vs. The Assistant Commissioner (Works Contract)

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WP(C)/23000/2020HC KeralaGSTCNR KLHC01057495202028 October 2020Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR3 pages
For Respondent: GP: DR. THUSHARA 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 28TH DAY OF OCTOBER 2020 / 6TH KARTHIKA, 1942 WP(C).No.23000 OF 2020(Y) PETITIONER/S: M/S. ENGINEERING PROJECTS INDIA LTD. 3D, EC CHAMBERS, 92, G.N. CHETTY ROAD, T.NAGAR, CHENNAI, REPRESENTED BY ITS DEPUTY GENERAL MANAGER(TECH), SREENESH.S. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (WORKS CONTRACT), OFFICE OF THE JOINT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY - 682002. 2 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695001. OTHER PRESENT: GP: DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.23000 OF 2020(Y) 2

JUDGMENT It is agreed by both sides that Exts. P3 and P5 assessment orders is barred by limitation as decided by this Court in favour of the petitioner through the decision reported in Baiju A.A and others V. State Tax Officer [2020(1) KHC 39] as also MCP (M/s) Enterprises & Others V. State of Kerala & Others [2020 (1) KHC 127]. Accordingly, by following the said judgments, the writ petition is allowed by quashing Ext.P3 and P5 assessment orders with consequential reliefs to the petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.23000 OF 2020(Y) 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. EXHIBIT P4 COPY OF RECTIFICATION APPLICATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P5 COPY OF RECTIFIED ORDER ISSUED BY THE 1ST RESPONDENT.

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.