M/S. White Metal Aluminium Trading Company vs. The State Tax Officer
Facts
The petitioner, M/s. White Metal Aluminium Trading Company, filed a writ petition before the Kerala High Court challenging a demand notice (Ext. P1) issued by the State Tax Officer (1st respondent) for the year 2016-17. The petitioner sought to cancel this demand notice and to keep further action in pursuance of it in abeyance until the disposal of the writ petition. The respondents included various tax authorities at the State and Central levels. The case came up for admission on January 22, 2019.
Held
The Court held that the issues in the present writ petition were squarely covered by a previous judgment of the same Court dated January 11, 2019, in W.P.(C) No. 11335 of 2018 and connected cases. Consequently, applying the ratio of that judgment, the Court dismissed the writ petition. The specific reasoning or findings from the cited judgment were not detailed in this order, but the principle applied was that the petitioner's case was identical to those decided in the earlier writ petitions. The operative direction was the dismissal of the writ petition.
Key Issues
1. Whether the demand notice issued by the State Tax Officer for the year 2016-17 is legally sustainable. The petitioner sought to have this notice cancelled and further action stayed. The petitioner's contention is that the demand notice is invalid and should be quashed. The respondents' contention, as implied by the court's decision, is that the demand notice is valid. The court noted that the issues were squarely covered by a previous judgment dated January 11, 2019, in W.P.(C) No. 11335 of 2018 and connected cases.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUE AY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940 WP(C).No. 40333 of 2018 PETITIONER/S: M/S. WHITE METAL ALUMINIUM TRADING COMPANY AZHIKODE, KODUNGALLUR - 680 666 REPRESENTED BY ITS MANAGING PARTNER BEERU P.A. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT/S: 1 THE STATE TAX OFFICER SGST DEPARTMENT, KODUNGALLUR - 680 664. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 THE CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. OTHER PRESENT: GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.40333/2018 -2- J U D G M E N T The petitioner, a business concern, has sought the following reliefs: “(i) Call for the records connected with the case and issue a writ in the nature of certiorari or any other order to cancel the Ext.P1 demand notice pertaining t
The judgment continues below.
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