BharatTaxGST

K.N. Vijayan vs. The State Tax Officer (Works Contract)

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WP(C)/22259/2020HC KeralaGSTCNR KLHC01055725202020 October 2020Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR3 pages
For Petitioner: SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON

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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 TUESDAY, THE 20TH DAY OF OCTOBER 2020 / 28TH ASWINA, 1942 WP(C).No.22259 OF 2020(F) PETITIONER: K.N. VIJAYAN AGED 65 YEARS S/O NARAYANAN, PROPRIETOR, M/S VIJAYA PROCESS AND ENGG, CONSTRUCTION, VENATIL HOUSE, PALLURUTHY P O, KOCHI-682006. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT, MATANCHERRY- 682002. 2 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695001. BY GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.22259 OF 2020(F) 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.P1 assessment order with consequential reliefs to the petitioner. A.K.JAYASANKARAN NAMBIAR

JUDGE mns

WP(C).No.22259 OF 2020(F) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 15.12.2019. 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.