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Vinayaka Traders vs. The State Tax Officer

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WP(C)/19562/2018HC KeralaGSTCNR KLHC01051149201814 March 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages
For Petitioner: SRI.K.M.CHERIAN, SRI.N.JAYAKUMAR, SRI.R.RAMAKRISHNAN POTTYFor Respondent: SRI.SREELAL WARRIER, SC., SMT.M.M JASMIN, GOVERNMENT PLEADER

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 14TH DAY OF MARCH 2019 / 23RD PHALGUNA, 1940 WP(C).No.19562 of 2018 PETITIONER: VINAYAKA TRADERS 49/1215, MADATHILPARAMBIL, INDIRA BYE ROAD, EDAPPALLY NORTH-682024, REPRESENTED BY VIJAYAKUMAR.P,PROPRIETOR, VINAYAKA TRADERS. BY ADVS. SRI.K.M.CHERIAN SRI.N.JAYAKUMAR SRI.R.RAMAKRISHNAN POTTY RESPONDENTS: 1 THE STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICES TAX, 2ND CIRCLE-KALAMASSERY, CIVIL STATION, KAKKANADU-682030. 2 THE COMMISSIONER, DEPARTMENT OF STATE GODS AND SERVICES TAX, THIRUVANANTHAPURAM-695001. 3 THE STAE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANATHAPURAM -695001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADVS. SRI.SREELAL WARRIER, SC. SMT.M.M JASMIN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 14.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19562/2018 2

J U D G M E N T This writ petition is filed challenging Ext. P2 assessment order in the light of the 101st amendment to the Constitution. This issue is covered against the petitioner in the light of the common judgment of this Court in W.P.(C) No.11335 of 2018 and connected cases dated 11.01.2019. Accordingly, this writ petition is dismissed. A.MUHAMED MUSTAQUE JUDGE smp

W.P.(C) No.19562/2018 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE NO. 32071316387/2013-14 DATED 24/2/2018 EXHIBIT P2OF THE IMPUGNED ASSESSMENT ORDER NO.32071316387/2013-14 DATED 9/4/2018. RESPONDENTS' EXHIBITS: NIL.P.S to Judge smp

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.