Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
FRIDAY, THE 13TH DAY OF APRIL 2018 / 23RD CHAITHRA, 1940
WP(C).No. 13933 of 2018
PETITIONER(S)
RAJEEV GANDHI HOUSE CONSTRUCTION CO-OP.SOCIETY LIMITED
NO.C-1598,
REPRESENTED BY THE SECRETARY,
RAJEEV GANDHI HOUSE CONSTRUCTION CO-OP. SOCIETY LTD.,
KUNNATHUPARUMBA, KANNUR DISTRICT, KERALA.
BY ADVS.SRI.KALEESWARAM RAJ
SRI.VARUN C.VIJAY
KUM.A.ARUNA
KUM.THULASI K. RAJ
RESPONDENT(S):
1. STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT,
DEPARTMENT OF TAX, SECRETARIAT,
THIRUVANANTHAPURAM-695001.
2. COMMISSIONER OF STATE TAX,
KILLPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM-695002.
3. ASST. COMMISSIONER OF STATE TAX,
SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT,
CIVIL STATION ANNEX, KANNUR DISTRICT-670002.
BY GOVERNMENT PLEADER:SMT.M.M.JASMINE
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13-04-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 13933 of 2018 (N)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 COPY OF THE NOTICE DATED 1.12.2017.
EXHIBIT P2 COPY OF THE AUDIT CERTIFICATE DATED 30.01.2015.
EXHIBIT P3 COPY OF THE APPEAL DATED 30.01.2018.
EXHIBIT P4 COPY OF THE ORDER DATED 02.11.2017.
EXHIBIT P5 COPY OF THE NOTICE DATED 26.03.2017.
EXHIBIT P6 COPY OF THE ANNUAL RETURN FORM NO.10.
EXHIBIT P7 COPY OF THE REPLY DATED 15.01.2018.
EXHIBIT P8 COPY OF THE ORDER DATED 26.02.2018.
RESPONDENT'S EXHIBITS:NIL
//TRUE COPY//
SD/-
PA TO JUDGE
rsr
P.B.SURESH KUMAR, J.
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W.P.(C).No.13933 of 2018
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Dated this the 13th day of April, 2018
Ext.P8 order, which is impugned in this writ petition is appealable under the Kerala Value Added Tax Act. The grounds on which this court would entertain a writ petition under Article 226 of the Constitution challenging orders in the nature of one impugned in the writ petition even when the party has an effective alternative remedy by way of appeal under the statute, have not been made out by the petitioner. In the circumstances, the writ petition is closed without prejudice to the right of the petitioner to file appeal challenging the impugned order. P.B.SURESH KUMAR
