Glass House vs. The Assistant Commissioner Of State Tax I - 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.22776 OF 2019(V) PETITIONER: GLASS HOUSE VII/347,M.C.ROAD JUNCTION,KALADY-683574, REPRESENTED BY ITS PROPRIETOR SRI.LORANCE P.S, BY ADVS. SRI.K.S.HARIHARAN NAIR SMT.HARIMA HARIHARAN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX I STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE,MATTANCHERRY AT ALUVA-683101. 2 THE DEPUTY COMMISSIONER(APPEALS), SGST DEPARTMENT,THEVARA,KOCHI-682015. GP. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.08.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.22776 OF 2019(V) 2

JUDGMENT Heard Adv.K.S. Hariharan Nair, the petitioner's counsel and Dr. Thushara James, the learned Government Pleader for respondents.

The learned counsel appearing for the parties submit that the prayer in the writ petition is substantially covered by the orders of this Court: one reported in Steel Industrials Kerala Ltd. v. Assistant Commissioner [2005 (4) KLT 81] and another unreported judgment dated 26.09.2018 in W.P.(C) No.27350 of 2018. 3. The statement of the counsel is placed on record and accepted. I have perused the decisions on which the counsel have referred to and this Court is satisfied that by following the view taken in the aforementioned cases the writ petition can be disposed of.

The writ petition is accordingly disposed of in terms of the For convenience the Registry is directed to enclose a copy of the S.V.BHATTI N ////PA to Judge JUDGE

WP(C).No.22776 OF 2019(V) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 31.08.2016 FOR THE YEAR 2011-12 EXHIBIT P1 A COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 31.08.2016 FOR THE YEAR 2012-13 ••••••• EXHIBIT P1 B COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 31.08.2016 FOR THE YEAR 2013-14 EXHIBIT P1 C COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 31.08.2016 FOR THE YEAR 2014-15 EXHIBIT P2 COPY OF THE APPEAL MEMORANDUM DATED 18.10.2016 AGAINST EXT.P1. EXHIBIT P2 A COPY OF THE APPEAL MEMORANDUM DATED 18.10.2016 AGAINST EXT.P1(A) EXHIBIT P2 B COPY OF THE APPEAL MEMORANDUM DATED 18.10.2016 AGAINST EXT.P1(B) EXHIBIT P2 C COPY OF THE APPEAL MEMORANDUM DATED 18.10.2016 AGAINST EXT.P1(C) EXHIBIT P3 COPY OF THE EVIDENCE OF PAYMENT TOWARDS 20% OF THE TAX DEMANDED AS PER EXT.P1 ORDER FOR THE YEAR 2011-12. EXHIBIT P3 A COPY OF THE EVIDENCE OF PAYMENT TOWARDS 20% OF THE TAX DEMANDED AS PER EXT.P1 ORDER FOR THE YEAR 2012-13. EXHIBIT P3 B COPY OF THE EVIDENCE OF PAYMENT TOWARDS 20% OF THE TAX DEMANDED AS PER EXT.P1 .ORDER FOR THE YEAR 2013-14. EXHIBIT P3 C COPY OF THE EVIDENCE OF PAYMENT TOWARDS 20% OF THE TAX DEMANDED AS PER EXT.P1 ORDER FOR THE YEAR 204-15 EXHIBIT P4 COPY OF THE JUDGMENT DATED 13.06.2017 ISSUED BY THIS HON'BLE HIGH COURT OF KERALA

WP(C).No.22776 OF 2019(V) 4 2017 IN O.P.(TAX)NO.2 OF 2017. EXHIBIT P5 COPY OF THE DEFECT NOTICE DATED 20.04.2019 ISSUED BY THE 2ND RESPONDENT FOR THE YEARS 2011-12 TO 2014-15. EXHIBIT P6 COPY OF THE APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT DATED 31.05.2019 FOR THE YEAR 2011-12. EXHIBIT P6 A COPY OF THE APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT DATED 31.05.2019 FOR THE YEAR 2012-13. EXHIBIT P6 B COPY OF THE APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT DATED 31.05.2019 FOR THE YEAR 2013-14 EXHIBIT P6 C COPY OF THE APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT DATED 31.05.2019 FOR THE YEAR 2014-15 EXHIBIT P7 COPY OF THE APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT DATED 28.03.2019 FOR THE YEAR 2012-13.