The High Court of Kerala closed a writ petition regarding KST assessment orders by making an existing interim order absolute, stating no further orders are required.
The writ petition was closed and the interim order passed on 13.02.2007 was made absolute.
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 K.BALAKRISHNAN NAIR
TUESDAY, THE 13TH MARCH 2007 / 22ND PHALGUNA 1928
WP(C).No. 4893 of 2007(G) -------------------------------------
PETITIONER:
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SVA STEEL RE ROLLING MILLS NATTUKKAL (P) LTD., V/980, NALLEPILLY VILLAGE, NATTUKKAL, CHITTUR, PALAKKAD, REPRESENTED BY ITS MANAGING DIRECTOR-R.ELANGOVAN.
BY ADV. SRI.K.I.MAYANKUTTY MATHER, SMT.S.AMINA.
RESPONDENTS:
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1. ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, PALAKKAD.
2. DEPUTY COMMISSIONER (APPEALS), ERNAKULAM.
3. INSPECTING ASSISTANT COMMISSIONER, CHITTUR, PALAKKAD.
BY SR. GOVT. PLEADER SRI. MOHAMMED RAFIQ.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13/03/2007,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C). NO.4893/2007:
APPENDIX
PETITIONER'S EXHIBITS:
EXT.P.1: COPY OF THE REVISED ASSESSMENT ORDER FOR THE AY 2002-2003 (KGST) DTD. 20/10/2006.
EXT.P.2: COPY OF THE ASSESSMENT ORDER FOR ASSESSMENT YEAR 2002-2003 (KGST) DTD. 30/10/2006.
EXT.P.3: COPY OF THE ORDER OF THE DEPUTY COMMISSIONER (APPEALS) ERNAKULAM DTD. 24/12/2005.
EXT.P.3.A: COPY OF THE ORDER OF THE DEPUTY COMMISSIONER (APPEALS) ERNAKULAM DTD. 03/02/2006.
EXT.P.4: COPY OF THE APPEAL FILED BEFORE THE R.2. FOR AY 2002-2003 DTD. 07/02/2007.
EXT.P.5: COPY OF THE APPEAL FILED BEFORE THE R.2. FOR AY 2002-2003 DTD. 30/11/2006.
EXT.P.6: COPY OF THE STAY APPLICATION FILED BY THE PETTIONER FOR AY 2002-2003 (KGST) DTD. 07/02/2007.
EXT.P.7: COPY OF THE STAY APPLICATION FILED BY THE PETITIONER FOR AY 20022003 (KGST ) DTD. 30/11/2006.
EXT.P.8: COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE R.3. DTD. NIL.
//TRUE COPY//
prv.
K.BALAKRISHNAN NAIR,J.
WP(C)NO.4893 OF 2007-G
Judgment
In view of the interim order passed by this Court on 13.02.2007, no further orders are required in this Writ Petition and it is accordingly closed, making the said interim order absolute.
13.03.2007
K.BALAKRISHNAN NAIR,JUDGE
sta
SVA STEEL RE ROLLING MILLS NATTUKKAL (P) LTD.
ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, PALAKKAD
DEPUTY COMMISSIONER (APPEALS), ERNAKULAM
INSPECTING ASSISTANT COMMISSIONER, CHITTUR, PALAKKAD
K.BALAKRISHNAN NAIR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
