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M/S. Prasanthi Cashew Company PVT, LTD vs. The Deputy Commissioner-Iii

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WP(C)/21506/2020HC KeralaGSTCNR KLHC01053918202013 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 13TH DAY OF OCTOBER 2020 / 21ST ASWINA, 1942 WP(C).No.21506 OF 2020(K) PETITIONER: M/S. PRASANTHI CASHEW COMPANY PVT, LTD MANGAD, KOLLAM REPRESENTED BY ITS MANAGING DIRECTOR, B. MOHANACHANDRAN NAIR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE DEPUTY COMMISSIONER-III SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM 691 002. 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 13.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.21506 OF 2020(K) 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/13.10.2020

WP(C).No.21506 OF 2020(K) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PRE ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 25.06.2020. EXHIBIT P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 12.08.2020. 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.