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M/S.Tecpro Infra Projects Limited vs. State Tax Officer (Works Contract)

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WP(C)/5247/2019HC KeralaGSTCNR KLHC01013680201921 February 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

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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 21ST DAY OF FEBRUARY 2019 / 2ND PHALGUNA, 1940 WP(C).No. 5247 of 2019 PETITIONER: M/S.TECPRO INFRA PROJECTS LIMITED (FORMERLY KNOWN AS BESL INFRA PROJECTS LTD.), CRAN- 91, PONEKKARA ROAD, EDAPPALLY, KOCHI-682024, ERNAKULAM DISTRICT, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER JOSE P.PHILIP. BY ADV. SRI.BEJOY CHERIYAN RESPONDENTS: 1 STATE TAX OFFICER (WORKS CONTRACT), 2ND FLOOR, CLASS TOWER, SGST DEPARTMENT, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682018. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA.P.O., THIRUVANANTHAPURAM-695022. 3 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. CHRISTOPHER ABRAHAM SC IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 5247 of 2019 2

JUDGMENT This writ petition is filed challenging a notice issued under Section 25(1) of the Kerala Value Added Tax Act, in the light of 101st amendment of the Constitution of India. In the light of the common judgment of this Court in WP(C) No.11335/2018 and connected cases dated 11.01.2019, the challenge must fail in this writ petition. Accordingly, this writ petition is dismissed. SAS/21/02/2019 //// A.MUHAMED MUSTAQUE P.A. TO JUDGE JUDGE

WP(C).No. 5247 of 2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF NOTICE ISSUED UNDER SECTION 25(1) OF KVAT ACT DATED 24.1.2019 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT. EXHIBIT P2OF INTERIM ORDER DATED 4.4.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO.11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE TO 1ST RESPONDENT AS ON THE DATE OF INITIATING PROCEEDINGS UNDER KVAT ACT 2003.

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.