The petitioner challenged an excise matter. The single-judge court closed the writ petition by following the directions in a prior batch judgment (WP(C) No. 19687/2009) disposed on 03.09.2015, which addressed the same issue.
The writ petition is closed by following the judgment in WP(C) No. 19687/2009.
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 A.K.JAYASANKARAN NAMBIAR
WEDNESDAY, THE 8TH DAY OF JUNE 2016/18TH JYAISHTA, 1938
WP(C).NO. 10107 OF 2009 (G)
PETITIONER(S):
SHEJITH A.J., S/O. JOHNSON, THE CENTRE DIRECTOR, G-TECH COMPUTER EDUCATION, ALAKKAL BUILDING, MEPPADI, WAYANAD DISTRICT.
BY ADV. SMT.CELINE JOSEPH
RESPONDENT(S):
1. UNION OF INDIA, REP. BY THE SECRETARY TO GOVT. OF INDIA, MINISTRY OF FINANCE, NEW DELHI -01.
2. THE COMMISSIONER OF CENTRAL EXCISE,
CUSTOMS & SERVICE TAX, C.R. BUILDING, MANAMCHIRA, KOZHIKODE-673 001.
R122 BY ADV. SRI.ABRAHAM THOMAS,SC,CENTRAL BOARD-EXC BY ADV. SRI.JOHN VARGHESE,SC,CEN.BOARD OF EXCIS R2 BY ADV. SRI.THOMAS MATHEW NELLIMOOTTIL,SC,CB EX BY SRI.S.KRISHNAMOORTHY, CGC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08-06-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).NO. 10107 OF 2009 (G)
APPENDIX
PETITIONER'S EXHIBITS:
EXT.P1: TRUE COPY OF THE CERTIFICATE OF AFFILIATION
EXT.P2: TRUE COPY OF THE ISO CERTIFICATION FOR G.TEC.
EXT.P3: TRUE COPY OF THE CERTIFICATE OF MERIT ISSUED TO STUDENTS
EXT.P4: TRUE COPY OF NOTIFICATION NO.10/2003.ST DATED 20.06.2003 EXT.P5: TRUE COPY OF NOTIFICATION NO.24/2004.ST DATED 10.09.2004
EXT.P6: TRUE COPY OF NOTIFICATION NO.19/2005.ST DATED 7.06.2005
EXT.P7: TRUE COPY OF NOTICE C.NO.IV/06/159/2007-PREV/DT.30.12009 ISSUED TO THE PETITIONER
RESPONDENTS' EXHIBITS: NIL
//TRUE COPY//
P A TO JUDGE
A.K.JAYASANKARAN NAMBIAR, J.
W.P.(C).NO.10107 OF 2009
Dated this the 8th day of June, 2016
J U D G M E N T
The issue involved in the writ petition has already been considered by this court in a batch of writ petitions (WP(C) No. 19687/2009 and connected cases) that were disposed by judgment dated 03.09.2015. Accordingly, the present writ petition will also be governed by the directions in the said judgment, a copy of which is appended herewith. This writ petition is closed by following the aforesaid judgment of this Court.
A.K.JAYASANKARAN NAMBIAR JUDGE
mns/8/6/16
1 issue framed by the court
Whether the present writ petition is governed by the directions in the earlier batch of writ petitions disposed by judgment dated 03.09.2015.
Colour shows how this judgement treated each authority
WP(C) No. 19687/2009 and connected casesFollowed¶31
Shejith A.J.
Union of India
Commissioner of Central Excise
A.K.Jayasankaran Nambiar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
