Muhammed Kuruppath vs. State Of Kerala - Kerala High Court, 28 June 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 28TH DAY OF JUNE 2019 / 7TH ASHADHA, 1941 WP(C).No.17733 of 2019 PETITIONERS: 1 MUHAMMED KURUPPATH, AGED 55 YEARS, S/O. KUNHAMMAD, KURUPPATH HOUSE, CHIRAMANGALAM, NEDUVA P.O, PARAPPANANGADI, MALAPPURAM DISTRICT- 676 303. 2 RAMLA VARAMBANALUNGAL, KURUPPATH HOUSE, CHIRAMANGALAM, NEDUVA P.O, PARAPPANANGADI, MALAPPURAM DISTRICT -676 303. BY ADVS.SRI.RENJITH B.MARAR SMT.LAKSHMI.N.KAIMAL SMT.SINDHU K.S. SRI.C.P.ANIL RAJ SRI.SADCHITH.P.KURUP RESPONDENTS: 1 STATE OF KERALA, REP. BY ITS SECRETARY, DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM, PIN: 695 001. 2 THE SALES TAX OFFICER, FOURTH CIRCLE, STATE GOODS AND SERVICES, TAX DEPARTMENT, KOZHIKODE -673 006. 3 THE COMMERCIAL TAX OFFICER, FOURTH CIRCLE, KOZHIKKODE -673 006. 4 THE DISTRICT COLLECTOR, COLLECTORATE, KOZHIKKODE- 673 020. WP(C).No.17733 and 17734 of 2019 -2- 5 THE VILLAGE OFFICER, NEDUVA VILLAGE OFFICE, MALAPPURAM DISTRICT- 676 303. BY ADV.SMT.MM JASMINE, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.06.2019, ALONG WITH WP(C).17734/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.17733 and 17734 of 2019 -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 28TH DAY OF JUNE 2019 / 7TH ASHADHA, 1941 WP(C).No.17734 of 2019 PETITIONERS: 1 MUHAMMED KURUPPATH, AGED 55 YEARS, S/O.KUNHAMMAD, CHIRAMANGALAM, NEDUVA P.O., PARAPPANANGADI, MALAPPURAM DISTRICT- 676 303. 2 RAMLA VARAMBANALUNGAL, KURUPPATH HOUSE, CHIRAMANGALAM, NEDUVA P.O., PARAPPANANGADI, MALAPPURAM DISTRICT- 676 303. BY ADVS. SRI.RENJITH B.MARAR SMT.LAKSHMI.N.KAIMAL SMT.SINDHU K.S. SRI.C.P.ANIL RAJ SRI.SADCHITH.P.KURUP RESPONDENTS: 1 STATE OF KERALA, REP. BY ITS SECRETARY, DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM, PIN- 695 001. 2 THE SALES TAX OFFICER, FOURTH CIRCLE, STATE GOODS AND SERVICES, TAX DEPARTMENT, KOZHIKODE- 673 006. WP(C).No.17733 and 17734 of 2019 -4- 3 THE COMMERCIAL TAX OFFICER, FOURTH CIRCLE, KOZHIKKODE- 673 006. 4 THE DISTRICT COLLECTOR, COLLECTORATE, KOZHIKKODE- 673 020. 5 THE VILLAGE OFFICER, NEDUVA VILLAGE OFFICE, MALAPPURAM DISTRICT- 676 303. BY ADV.SMT. MM JASMINE, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.06.2019, ALONG WITH WP(C).17733/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.17733 and 17734 of 2019 -5-

JUDGMENT [ WP(C) 17733/2019 ,WP(C).17734/2019 ] The writ petition is filed challenging Exts.P6 and P7 assessment orders. These assessment orders pertain to different assessment dates. As seen from the impugned order itself, notice issued to the petitioner was returned with endorsement “Door Locked” In the light of fact that the petitioner has no opportunity to raise objection, it is appropriate to set aside the assessment order for the purpose of reconsideration. Accordingly, it is set aside. The petitioner shall appear before the second respondent on 11.7.2019 at 11 am. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE akv

WP(C).No.17733 and 17734 of 2019 -6- APPENDIX OF WP(C) 17733/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF CERTIFICATE DATED 6-1-2014 ISSUED IN FAVOUR OF M/S. IMEX EXPORTS AND IMPORTS EXHIBIT P2 COPY OF TAX INVOICE IN FORM NO. 8 WITH INVOICE NO. 7 DATED 31-3-2015 EXHIBIT P3 COPY OF TAX INVOICE IN FORM NO. 8 WITH INVOICE NO. 7 DATED 31-3-2015 EXHIBIT P4 COPY OF LETTER DATED 1-4-2015 INTIMATING THE CLOSURE OF THE BUSINESS EXHIBIT P5 COPY OF TAX PAYERS COUNTER FOIL DATED 21-4- 2015 FOR AN AMOUNT OF RS. 2,98,198 EXHIBIT P6 COPY OF ORDER DATED 30-10-2018 FOR THE ASSESSMENT YEAR 2015-16 EXHIBIT P7 COPY OF ORDER DATED 30-11-2018 PASSED BY THE SECOND RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P8 COPY OF RECTIFICATION APPLICATION PREFERRED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2014-15 EXHIBIT P9 COPY OF RECTIFICATION APPLICATION PREFERRED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2015-16 RESPONDENT'S/S EXHIBITS : NIL.

WP(C).No.17733 and 17734 of 2019 -7- APPENDIX OF WP(C) 17734/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF CERTIFICATE DATED 06.01.2014 ISSUED IN FAVOUR OF M/S.IMPEX EXPORTS AND IMPORTS. EXHIBIT P2 COPY OF TAX INVOICE IN FORM NO.8 WITH INVOICE NO.6 AND 31.03.2015. EXHIBIT P3 COPY OF TAX INVOICE IN FORM NO.8 WITH INVOICE NO.7 AND 31.03.2015. EXHIBIT P4 COPY OF LETTER DATED 01.04.2015 INTIMATING THE CLOSURE OF THE BUSINESS. EXHIBIT P5 COPY OF TAX PAYERS COUNTER FOIL DATED 21.04.2015 FOR AN AMOUNT OF RS.2,98,198/- EXHIBIT P6 COPY OF ORDER DATED 30.10.2018 FOR THE ASSESSMENT YEAR 2015-16. EXHIBIT P7 COPY OF ORDER DATED 30.11.2018 PASSED BY THE SECOND RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P8 COPY OF RECTIFICATION APPLICATION PREFERRED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2014-15. EXHIBIT P9 COPY OF RECTIFICATION APPLICATION PREFERRED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2015-16. RESPONDENT'S/S EXHIBITS : NIL.

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C.A. TO JUDGE