K.R. Ushasree vs. The State Tax Officer - Kerala High Court, 19 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 MONDAY, THE 19TH DAY OF OCTOBER 2020 / 27TH ASWINA, 1942 WP(C).No.21358 OF 2020(T) PETITIONER: K.R. USHASREE AGED 59 YEARS W/O. MOHANACHANDRAN NAIR, PROPRIETRIX M/S. TROPICAL COMMODITIES, 12/69, KILIKOLLOOR, KOLLAM 1. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER 2ND CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM 691 01. 2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM 695 001. BY GOVERNMENT PLEADER DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.21358 OF 2020(T) 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.P2 assessment order with consequential reliefs to the petitioner. A.K.JAYASANKARAN NAMBIAR

JUDGE mns

WP(C).No.21358 OF 2020(T) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PRE ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 10.06.2020. EXHIBIT P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 30.07.2020. RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE