The High Court disposed of a writ petition regarding tax invoices and notices after goods were released via interim orders, directing the respondent to refer the file for adjudication.
Directed the respondent to refer the file for adjudication and the adjudicating authority to complete it within three months.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR
MONDAY, THE 17TH SEPTEMBER 2007 / 26TH BHADRA 1929
WP(C).No. 3789 of 2007(A)
PETITIONER: ------------
ABBAS CASHEW COMPANY, KALLUMTHAZHAM P.O., KOLLAM, REPRESENTED BY THE MANAGING PARTNER.
BY ADV. SRI.V.C.JAMES SRI.SERGI JOSEPH THOMAS SRI.S.AJAY KUMAR
RESPONDENTS:
INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQUAD NO.II, ALAPPUZHA, CHENGANNUR.
BY ADV. SHRI.C.K.GOVINDAN, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17/09/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No. 3789/2007
APPENDIX
PETITIONER'S EXHIBITS
P1 : COPY OF CERTIFICATE DATED 31/01/07 ISSUED BY THE ASST. COMMISSIONER (KVAT) COMMERCIAL TAXES, SPECIAL CIRCLE, KOLLAM.
P4 : COPY OF DELIVERY NOTE NO. CTVD NO. 435083 ISSUED BY THE ASSESSING AUTHORITY DATED 22/01/2007.
P5 : COPY OF THE NOTICE NO. OR-561/06-07 DATED 23/01/2007 ISSUED U/S 47(2) OF THE KVAT ACT, 2003.
P6 : COPY OF THE CERTIFICATE DATED 29/06/2006 UNDER DELHI VALUE ADDED TAX ACT 2004.
P7 : COPY OF CENTRAL SALES TAX REGISTRATION CERTIFICATE NO. LC/27/07140312347/0506 DATED 29/06/2006.
// TRUE COPY //
PA TO JUDGE.
jg
C.N.RAMACHANDRAN NAIR, J.
WP(C) No. 3789 of 2007
Dated, this the 17th day of September, 2007
J U D G M E N T
Since goods are released pursuant to interim orders issued by this Court, this writ petition is disposed of directing the respondent to refer the file for adjudication with further direction to the adjudicating authority to complete adjudication after hearing the petitioner within three months from the date of production of a copy of the judgment by the petitioner.
(C.N.RAMACHANDRAN NAIR, JUDGE)
jg
ABBAS CASHEW COMPANY, KALLUMTHAZHAM P.O., KOLLAM
INTELLIGENCE INSPECTOR, COMMERCIAL TAXES, SQUAD NO.II, ALAPPUZHA
C.N.RAMACHANDRAN NAIR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
