Dismissed

M/S.Polsons Distillery v. the Assistant Commissioner (Assessment)

Kerala HC15 Mar 2007WP(C)/3429/2007

Case brief

AI extract

What is this about?

This judgment dismisses a writ petition challenging a revised assessment order under the K.G.S.T. Act for lack of pre-assessment notice, holding that the remedy lies before the statutory appellate authority, and makes an interim order absolute without entertaining the writ.

What did the court decide?

Writ petition dismissed without prejudice to contentions; interim order made absolute.

M/S.Polsons Distillery Vs the Assistant Commissioner… — GST and Indirect Tax | Kerala HC (2007)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT :

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THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR

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THURSDAY, THE 15TH MARCH 2007 / 24TH PHALGUNA 1928

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WP(C).No. 3429 of 2007(G) --------------------------------------

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PETITIONER:

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-------------------

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M/S.POLSONS DISTILLERY, MURINGOOR CHALAKUDY, THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SHRI.J.PAUL PERINCHERRY.

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BY ADV. SRI.N.N.SUGUNAPALAN (SR.), SRI.S.SUJIN.

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RESPONDENTS:

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------------------------

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1. THE ASSISTANT COMMISSIONER (ASSESSMENT) III, COMMERCIAL TAXES, SPECIAL CIRCLE, THRISSUR-4.

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2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM.

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3. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM.

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BY SRI. GOVT. PLEADER SRI. MOHAMMED RAFIQ.

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 15/03/2007,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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W.P.(C). NO.3429/2007:

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J U D G M E N T

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In view of the interim order passed by this court on 20/02/2007, no further orders are required in this writ petition. Accordingly, it is disposed of, making the said interim order absolute.

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15/03/2007.

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SD/- K. BALAKRISHNAN NAIR, JUDGE

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//TRUE COPY//

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prv.

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K.BALAKRISHNAN NAIR, J.

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WP(C).No.3429 of 2007-G

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Dated this the 19^th day of February, 2007.

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JUDGMENT

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The petitioner challenges Ext.P7 revised assessment order under the K.G.S.T. Act for the year 1999-2000 passed by the first respondent. According to the petitioner, the order was passed without issuing pre-assessment notice. Against Ext.P7, the petitioner has got a right of appeal before the statutory appellate authority. Lack of notice is also a ground which can be effectively urged before the appellate authority. Therefore, it is unnecessary for this court to entertain this writ petition. Accordingly, it is dismissed without prejudice to the contentions of the petitioner.

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K.BALAKRISHNAN NAIR, JUDGE.

M/S.Polsons Distillery v. the Assistant Commissioner (Assessment)

Case brief

What is this about?

What did the court decide?

M/S.Polsons Distillery v. the Assistant Commissioner (Assessment)

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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