M/S. Vizag Exports vs. The Assistant Commissioner (Assessment)/ - Kerala High Court, 21 October 2020

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 21ST DAY OF OCTOBER 2020 / 29TH ASWINA, 1942 WP(C).No.21665 OF 2020(G) PETITIONER/S: M/S. VIZAG EXPORTS, MANGAD, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER, R.K. BHOODES. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (ASSESSMENT)/ DEPUTY COMMISSIONER ON DEPUTATION, SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM - 691002. 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 21.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.21665 OF 2020(G) 2

JUDGMENT It is submitted by the learned counsel on either side that the issue involved in this writ petition is covered by the decision in Commercial Tax Officer and Anr. v. Sijo Joseph [2019 (27) KTR 51]. Accordingly, following the said judgment, the writ petition is allowed by quashing Ext.P2 order with consequential relief to the petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE WP(C).No.21665 OF 2020(G) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P3 COPY OF ORDER IN WP(C) NO. 8006/19 OF THIS HON'BLE COURT.