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Enhance Retail vs. The State Tax Officer

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WP(C)/548/2019HC KeralaGSTCNR KLHC01001379201901 February 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU3 pages
For Respondent: SR SC SRI SREELAL WARRIER

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 01ST DAY OF FEBRUARY 2019 / 12TH MAGHA, 1940 WP(C).No. 548 of 2019 PETITIONER/S: ENHANCE RETAIL, 2ND FLOOR, LULU INTERNATIONAL SHOPPING MALL, EDAPPALLY, KOCHI- 682024, REPRESENTED BY SOUREN SANGIEVE BULCHANDANI, PROPRIETOR, ENHANCE RETAIL. BY ADVS. SRI.K.M.CHERIAN SRI.LIJO VARGHESE SRI.P.M.GIRIJAVALLABHAN RESPONDENT/S: 1 THE STATE TAX OFFICER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, 1ST CIRCLE, KALAMASSERY, KAKKANAD, KOCHI- 682025. 2 THE COMMISSIONER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM- 695002. 3 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM- 695001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI- 110001. -2- W.P.(C). No. 548 of 2019 OTHER PRESENT: SR SC SRI SREELAL WARRIER., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT The petitioner, a business concern, seeks the following reliefs; “i) Issue a writ of certiorari or any other appropriate writ, order or direction calling for records of the case leading to the issue of Exhibit -P1 assessment order and to quash the same. ii) Issue such other writ order or direction that this Honourable Court may deem fit and proper in the nature and circumstances of the case.” Both the counsel agree that the issues stand squarely covered against the petitioner by a judgment dated 11th January 2019 in W.P. (C) No.11335 of 2018 and connected cases. I, therefore, dismiss the writ petition applying the ratio of the judgment referred to above. DAMA SESHADRI NAIDU JUDGE das

-3- W.P.(C). No. 548 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32071250643/2017-18(JUNE) DATED 23.07.2018.

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.