BharatTaxGST

Sarvotham Satheesh Prabhu vs. State Of Kerala

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WP(C)/21873/2020HC KeralaGSTCNR KLHC01054836202015 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 THURSDAY, THE 15TH DAY OF OCTOBER 2020 / 23RD ASWINA, 1942 WP(C).No.21873 OF 2020(H) PETITIONER/S: SARVOTHAM SATHEESH PRABHU AGED 38 YEARS S/O LATE SATHEESH PRABHU, RESIDING AT 19/1515 A, NIRMAL, CHERROR PARAMBU, CHALAPPURAM P.O KOZHIKODE- 673 002 BY ADVS. SRI.R.JAIKRISHNA SRI.C.S.ARUN SHANKAR RESPONDENT/S: 1 STATE TAX OFFICER 1ST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT KOZHIKODE JAWAHAR NAGAR, ERANHIPALAM P.O KOZHIKODE- 673 006 2 SATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM G.P.O THIRUVANANTHAPURAM- 695 001 OTHER PRESENT: GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.21873 OF 2020(H) 2

JUDGMENT It is agreed by both sides that Ext.P4 assessment order 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.P4 assessment order with consequential reliefs to the petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.21873 OF 2020(H)

3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE DEATH CERTIFICATE OF MR. SATHEESH PRABHU ISSUED BY KOZHIKODE CORPORATION EXHIBIT P2OF THE APPLICATION SUBMITTED BY THE PETITIONER EXHIBIT P3OF THE PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT EXHIBIT P4OF THE ASSESSMENT 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.