Tara Exports vs. The Assistant Commissioner (Assessment) - Kerala High Court, 08 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 THURSDAY, THE 08TH DAY OF OCTOBER 2020 / 16TH ASWINA, 1942 WP(C).No.21135 OF 2020(N) PETITIONER/S: TARA EXPORTS, NO.11, MUSALIAR NAGAR, 2ND MILE STONE, KILIKOLLOOR P.O., KOLLAM-691004, REPRESENTED BY ITS MANAGING PARTNER, NARAYAN BHARATHAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM-691002. 2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695001. OTHER PRESENT: G.P. DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.21135 OF 2020(N) 2

JUDGMENT It is agreed by the counsel on either side that the issue involved in this writ petition is squarely covered 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.P3 assessment order with consequential reliefs to the petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE WP(C).No.21135 OF 2020(N) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 3.2.2020. EXHIBIT P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 18.2.2020. EXHIBIT P3 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 24.2.2020.