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B.Mohanachandran Nair vs. The Deputy Commissioner-Iii

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WP(C)/21510/2020HC KeralaGSTCNR KLHC01053921202013 October 2020Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR3 pages

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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 13TH DAY OF OCTOBER 2020 / 21ST ASWINA, 1942 WP(C).No.21510 OF 2020(K) PETITIONER/S: B.MOHANACHANDRAN NAIR PROPRIETOR, M/S. PRASANTHI CASHEW COMPANY, MANGAD, KOLLAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE DEPUTY COMMISSIONER-III SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM - 691002. 2 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695001. G.P. DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.21510 OF 2020(K) 2

JUDGMENT It is agreed by the counsel on either side that the issue involved in this writ petition is squarely covered in favour of the petitioner by the decision of this Court in Baiju A.A. and others v. State Tax Officer [2020(1)KHC39]. Accordingly, following the said judgment, the writ petition is allowed by quashing Ext.P2 assessment order with consequential reliefs to the petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE WP(C).No.21510 OF 2020(K) 3 APPENDIX PETITIONER'S EXHIBITS EXT.P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXT.P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15

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