K.V.Sabu vs. The Asst. Commissioner (Assessment) - Kerala High Court, 21 August 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 21ST DAY OF AUGUST 2019 / 30TH SRAVANA, 1941 WP(C).No.9707 OF 2019(K) PETITIONER/S: K.V.SABU, AGED 58 YEARS S/O.VASU, PROPRIETOR, M/S.V.S.LAL MARBLES, NH BYE PASS ROAD, CHERTHALA. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASST. COMMISSIONER (ASSESSMENT), STATE TAX, SPECIAL CIRCLE, CIVIL STATION, ALAPPUZHA - 688 001. 2 THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, ALAPPUZHA - 688 001. GP DR. THUSHARA JAMES GP M.M JASMINE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.9707 OF 2019(K) -2-

JUDGMENT Heard Sri. Harisankar V.Menon, the learned counsel for the petitioner and Dr.Thushara James and Smt.M.M Jasmine, the learned Government Pleaders.

The petitioner challenges Ext.P2 notice dated 24.03.2019 issued under Section 25(1) of KVAT Act, 2003 (for short, the Act) as illegal and beyond the period of limitation prescribed under Section 25(1) of the Act. The learned counsel appearing for the parties submit that the question raised in the instant writ petition is no more res integra. Having regard to the judgment dated 19.07.2018 in W.A No.230 of 2017 and batch no more res integra.

Notice impugned in the writ petition is set aside by following the judgment dated 19.07.2018 in W.A No.230 of 2017 and batch. The writ petition is ordered as indicated above. S.V.BHATTI JUDGE JS

WP(C).No.9707 OF 2019(K) -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2009-10. EXHIBIT P2 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10.