M/S. M.O.Poonnen vs. The Assistant Commissioner - 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.15626 OF 2019(C) PETITIONER/S: M/S. M.O.POONNEN, MELAMPARAMBIL, PODIYADI, THIRUVALLA, PIN- 689110, REPRESENTED BY ITS MANAGING PARTNER, MR.SUNIL GEORGE OMMEN. BY ADVS. SRI.ANIL D. NAIR SRI.SREEJITH R.NAIR SHRI.VIPIN P. SMT. ARYA ANIL SHRI.GOKULRAJ L. RESPONDENT/S: THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, PATHANAMTHITTA, PIN- 689645. 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: -2- WP(C).No.15626 OF 2019(C)

JUDGMENT Heard Sri. Anil D Nair, 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 17.10.2018 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

-3- WP(C).No.15626 OF 2019(C) APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 ORDER OF PENALTY U/S 67(1) OF THE STATE TAX OFFICER, SQUAD NO.2, THIRUVALLA NO.28/2009-2010 DATED 31.01.2018. EXHIBIT P2 NOTICE U/S 25(1) ISSUED BY THE RESPONDENT TO COMPLETE THE ASSESSMENT FOR THE YEAR 2009-2010 DATED 17.10.2018. EXHIBIT P3 OBJECTIONS FILED BY THE PETITIONER AGAINST THE P2 PROPOSAL OF ASSESSMENT DATED 22.01.2018. EXHIBIT P4 ASSESSMENT ORDER COMPLETED U/S 25(1) COMPLETED BY THE RESPONDENT FOR THE YEAR 2009-2010 NO.32030532314/2009-2010 DATED 21.03.2019.