Artech Realtors Private LTD. vs. The Asst. Commissioner Of State Tax (Works Contract) - Kerala High Court, 24 July 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 24TH DAY OF JULY 2019 / 2ND SRAVANA, 1941 WP(C).No.20215 of 2019 PETITIONER: ARTECH REALTORS PRIVATE LTD. ARTECH HOUSE, THYCAUD, THIRUVANANTHAPURAM - 695 014. REPRESENTED BY ITS MANAGING DIRECTOR T.S.ASOK. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 THE ASST. COMMISSIONER OF STATE TAX (WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN - 695 002. 2 THE STATE TAX OFFICER (INVESTIGATION BRANCH) STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN - 695 002. 3 THE DEPUTY COMMISSIONER (APPEALS), SGST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN - 695 002. 4 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL ADDL. BENCH, SASTHAMANGALAM, THIRUVANANTHAPURAM - 695010. OTHER PRESENT: DR. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20215/2019 2

JUDGMENT The petitioner approached this Court as the petitioner has been directed to deposit 1% of the disputed amount in appeal towards court fee.

The issue is covered in the light of Ext.P7 judgment of this Court in O.P (Tax) No.2 of 2017 dated 13.06.2017. In the light of Ext.P7 judgment, this writ petition is disposed of. All the conditions therein shall be followed in entertaining the appeal filed by the petitioner. A.MUHAMED MUSTAQUE JUDGE smp APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF S.R.O. NO.315/2016 DATED 07.04.2016 ISSUED BY THE GOVERNMENT OF KERALA. EXHIBIT P2OF S.R.O. NO.226/2002 DATED 05.04.2002 ISSUED BY THE GOVERNMENT OF KERALA. EXHIBIT P3OF PENALTY ORDER DATED 13.12.2017 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2010-11. EXHIBIT P3 (a)OF PENALTY ORDER DATED 13.12.2017 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P4OF ASSESSMENT ORDER DATED 04.02.2017 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2010-11. EXHIBIT P4 (a)OF ASSESSMENT ORDER DATED 04.02.2017 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2011-12 (S.25A). EXHIBIT P4 (b)OF ASSESSMENT ORDER DATED 19.03.2018 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2011-12 (S.25(1)). EXHIBIT P4 (c)OF ASSESSMENT ORDER DATED 04.02.2017 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P4 (d)OF ASSESSMENT ORDER DATED 30.01.2016 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P5OF THE 2ND APPEAL FILED IN RELATION TO EXT-P3 BEFORE THE 4TH RESPONDENT. EXHIBIT P5 (a)OF THE 2ND APPEAL FILED IN RELATION TO EXT-P3 (a) BEFORE THE 4TH RESPONDENT. EXHIBIT P5 (b)OF THE 2ND APPEAL FILED IN RELATION TO EXT-P4 BEFORE THE 4TH RESPONDENT.

EXHIBIT P5 (c)OF THE 2ND APPEAL FILED IN RELATION TO EXT-P4 (a) BEFORE THE 4TH RESPONDENT. EXHIBIT P5 (d)OF THE 2ND APPEAL FILED IN RELATION TO EXT-P4 (b) BEFORE THE 4TH RESPONDENT. EXHIBIT P5 (e)OF THE 2ND APPEAL FILED IN RELATION TO EXT-P4 (c) BEFORE THE 4TH RESPONDENT. EXHIBIT P5 (f)OF THE 2ND APPEAL FILED IN RELATION TO EXT-P4 (d) BEFORE THE 4TH RESPONDENT. EXHIBIT P6OF INTERIM ORDER DATED 17.01.2017 OF THIS HON'BLE COURT IN W.P.(C) NO.1710 OF 2017. EXHIBIT P7OF THE JUDGMENT DATED 13.06.2017 OF THIS HON'BLE COURT IN O.P.(TAX) NO.2 OF 2017. EXHIBIT P8OF THE BOND DATED 15.07.2019 ADDRESSED TO THE 2ND RESPONDENT. EXHIBIT P8 (a)OF THE BOND DATED 15.07.2019 ADDRESSED TO THE 2ND RESPONDENT. EXHIBIT P8 (b)OF THE BOND DATED 15.07.2019 ADDRESSED TO THE 2ND RESPONDENT. EXHIBIT P8 (c)OF THE BOND DATED 15.07.2019 ADDRESSED TO THE 2ND RESPONDENT. EXHIBIT P8 (d)OF THE BOND DATED 15.07.2019 ADDRESSED TO THE 2ND RESPONDENT. EXHIBIT P8 (e)OF THE BOND DATED 15.07.2019 ADDRESSED TO THE 2ND RESPONDENT. EXHIBIT P8 (f)OF THE BOND DATED 15.07.2019 ADDRESSED TO THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp