BharatTaxGST

V.C.Constructions vs. The State Tax Officer

Original PDF →
WP(C)/17496/2020HC KeralaGSTCNR KLHC01044009202024 August 2020Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR3 pages
For Petitioner: SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON, SMT.K.KRISHNA

No AI summary yet for this judgment.

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 24TH DAY OF AUGUST 2020 / 2ND BHADRA, 1942 WP(C).No.17496 OF 2020(J) PETITIONER: V.C.CONSTRUCTIONS VANNACHIRACKAL HOUSE, XIII/294, KANGARAPADY, THRIKKAKARA, KOCHI-682 021, REPRESENTED BY ITS MANAGING PARTNER, YEJO JOHN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, WORKS CONTRACT, ERNAKULAM-682 018. 2 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695 001. BY GOVT.PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.08.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No.17496 of 2020 2

JUDGMENT

The petitioner has approached this Court aggrieved by Ext.P1 notice. Although various contentions are raised in the writ petition in its challenge against Ext.P1 notice, I find that, inasmuch as Ext.P1 is only a notice, and the petitioner has an opportunity to respond to the same and get the matter adjudicated by the adjudicating authority, a Writ Petition under Article 226 of the Constitution of India at this stage is not to be entertained. Accordingly, without prejudice to the right of the petitioner to move the adjudicating authority after filing objections to the notice, the writ petition is dismissed. A.K.JAYASANKARAN NAMBIAR

JUDGE mns/24.8.2020

W.P.(C).No.17496 of 2020 3 APPENDIX PETITIONER'S/S EXHIBITS

: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE IST RESPONDENT FOR THE YEAR 2014-15 DATED 15.6.2020. 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.