M.A.Janardhanan vs. State Of Kerala - Kerala High Court, 20 March 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 20TH DAY OF MARCH 2019 / 29TH PHALGUNA, 1940 WP(C).No. 8452 of 2019 PETITIONER: M.A.JANARDHANAN, PROPRIETOR, M/S. GURUDEVAN AND CO. KANNIMANGALAM, NADUVATTOM P.O, ERNAKULAM DISTRICT 683574. BY ADV. SRI.JIJO JOSEPH RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF COMMERCIAL TAXES, TRIVANDRUM 695 001 2 THE DEPUTY COMMISSIOENR (APPEALS) 1 STATE GOODS AND SERVICES TAX DEPARTMENT, COMMERCIAL TAXES BUILDING, THEVARA, ERNAKULAM 682 013 3 THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY, COCHIN 682 002 SMT THUSHARA JAMES-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 8452 of 2019 2

JUDGMENT The petitioner approached this Court challenging an order passed by the 1st Appellate Authority based on assessment order under Section 25(1) Kerala Value Added Tax Act.

According to the learned counsel for the petitioner, no opportunity was given to the petitioner while disposing the appeal. As seen from the impugned order, several notices were issued to the petitioner. In fact, this appeal was taken along with the another connected appeal. I do not find any reason to interfere with. The petitioner is at liberty to file second appeal challenging the impugned order. With liberty as above this writ petition is dismissed. SAS20/03/2019 //// A.MUHAMED MUSTAQUE P.A. TO JUDGE JUDGE

WP(C).No. 8452 of 2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE PANCHAYATH ORDER DATED 18/09/2009 CANCELLING THE QUARRY LICENSE AND CRUSHER UNIT LICENSE OF THE PETITIONER. EXHIBIT P2 AOF THE ASSESSMENT ORDER FOR THE YEAR 2009-2010 DATED 20/05/2013 U/S. 25(1) EXHIBIT P3 AOF THE ASSESSMENT ORDER FOR THE YEAR 2010-2011 DATED 20/05/2013 U/S. 25(1) EXHIBIT P4 AOF THE ASSESSMENT ORDER FOR THE YEAR 2011-2012 DATED 20/05/2013 U/S. 25(1) EXHIBIT P5 AOF THE STATUTORY APPEAL NO. 1480/14 DATED 06/03/2014 FILED BY THE PETITIONER IN PURSUANT TO EXT. P2 ORDER BEFORE 2ND RESPONDENT. EXHIBIT P6 AOF THE STATUTORY APPEAL NO. 1481/14 DATED 06/03/14 FILED BY THE PETITIONER IN PURSUANT TO EXT. P3 ORDER BEFORE 2ND RESPONDENT. EXHIBIT P7 AOF THE STATUTORY APPEAL NO. 1482/14 DATED 06/03/14 FILED BY THE PETITIONER IN PURSUANT TO EXT. P4 ORDER BEFORE 2ND RESPONDENT. EXHIBIT P8OF THE 2ND RESPONDENT'S COMMON APPELLATE ORDER DATED 30/10/2018 IN EXT. P5 TO EXT. P7 APPEAL.