M/S. Pools Brook And Ripples INDIA PVT. LTD. vs. The State Tax Officer (Wc)
Facts
The petitioner, M/s. Pools Brook and Ripples India Pvt. Ltd., filed a writ petition before the High Court of Kerala challenging an order (Ext.P2) passed by the State Tax Officer (WC). The respondent was the State Tax Officer and the State of Kerala. The specific tax period and the amount in dispute are not explicitly stated in the provided judgment excerpt. The procedural history leading to the writ petition is not detailed, other than the filing of the petition itself.
Held
The Court allowed the writ petition and set aside the impugned order (Ext.P2). The decision was based on the submission of the learned Government Pleader, who brought to the Court's notice that the issue involved in the writ petition was covered against the State by a Division Bench judgment of the High Court in the case of State Tax Officer & Anr. v. Baiju A.A. The reasoning is that since the issue is already decided against the State by a higher bench, the present petition, which deals with a similar issue, should follow that precedent. The operative direction was to set aside the impugned order. No issues were expressly left undecided.
Key Issues
1. Whether the impugned order, Ext.P2, passed by the State Tax Officer (WC) is liable to be set aside. This issue turns on the applicability of a Division Bench judgment of the High Court. The petitioner's argument is implicitly that the impugned order is contrary to established legal precedent. The revenue's contention, as presented by the learned Government Pleader, is that the issue is covered against the State by the Division Bench judgment in State Tax Officer & Anr. v. Baiju A.A., W.A.No.48/2020 & connected cases dated 22nd day of August, 2022.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THUR AY, THE 10TH DAY OF AUGUST 2023 / 19TH SRAVANA, 1945 WP(C) NO. 5891 OF 2020 PETITIONER/S: M/S. POOLS BROOK AND RIPPLES INDIA PVT. LTD. 07/236C,FLAT NO.GA, GROUND FLOOR, CVC ELOHIM MANOR, VAYUSENA ROAD, MAVELIPURAM, KAKKANAD P.O., COCHIN-682 030, REPRESENTED BY ITS MANAGING DIRCETOR, K.P.SURESHKUMAR BY ADVS. HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT/S: 1 THE STATE TAX OFFICER (WC), OFFICE OF THE DEPUTY COMMISSIONER, SGST DEPARTMENT, CLAS TOWER, 2ND FLOOR, OLD RAILWAY STATION ROAD, ERNAKULAM-682 018 2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695 001 OTHER PRESENT: RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.5891 of 2020 2 JUDGMENT
Learned Government Pleader has brought to my notice that the issue involved in this writ petition is covered against the State by a Judgment of the Division Bench of this Court in the case of State Tax Officer & Anr. v. Baiju A.A., W.A.No.48/2020 & connect
The judgment continues below.
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