Petitioner sought to quash assessment and revision notices. The court observed that applicable legal issues were already resolved in a connected judgment and disposed of the petition accordingly.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 30TH DAY OF NOVEMBER 2018 / 9TH AGRAHAYANA, 1940
WP(C).No. 35341 of 2018
PETITIONER/S:
FOOFUL ENTERPRISES
HILL PRODUCE DEALERS, UPPAR BAZAR, BADIYADUKKA, KASARGODE DISTRICT - 671 551, BY P. SMAIL - PROPRIETOR
BY ADVS. SRI.PREMJIT NAGENDRAN SRI.P.RAGHUNATH
RESPONDENT/S:
-2-
W.P.(C). No. 35341 of 2018
6 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPT. OF REVENUE, MINISTRY OF FINANCE, GOVT.OF INDIA, NEW DELHI/110001.
BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS
OTHER PRESENT:
GP DR THUSHARA JAMES.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT
The petitioner in the writ petition seeks the following
reliefs;
“i) Issue a writof certiorari quashing the original of Ext.P-5 order: and
ii) Issue a writ of certiorari quashing Ext.P-6 RR Notice issued by the Second Respondent:
iii) Pass such orders as the Petitioners may pray for and this Hon'ble Court may deem fit to grand in the circumstances of the case.”
Both the counsel agree that the issues stand squarely
covered in the petitioner's favour by a judgment, dated 12th
November 2018, of this Court in W.P.(C) No.36628 of 2018 and
-3-
W.P.(C). No. 35341 of 2018
connected case. I, therefore, dispose of the writ petition applying the ratio of the judgment referred to above.
Sd/-
DAMA SESHADRI NAIDU
JUDGE
das
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 PHOTOCOPY OF CST ASSESSMENT ORDER DT.3.11.2016 FOR 2015.16. EXHIBIT P2 PHOTOCOPY OF NOTICE ISSUED BY SECOND RESPONDENT PROPOSING CANCELLATION OF EXT.P-1 ORDER. EXHIBIT P3 PHOTOCOPY OF ORDER DT.22.11.2017 PASSED BY SECOND RESPONDENT CANCELLING EXT.P-1. EXHIBIT P4 PHOTOCOPY OF NOTICE U/S 9(2) OF CST ACT DT.11.1.2018 FOR 2015.16. EXHIBIT P5 PHOTOCOPY OF FRESH ASSESSMENT ORDER DT.28.2.2018 UNDER CST ACT FOR 2015.16. EXHIBIT P6 PHOTOCOPY OF RR NOTICE DT.29.9.2018.
FOOFUL ENTERPRISES
ASSISTANT COMMISSIONER OF STATE TAX STATE GST DEPARTMENT KERALA
DEPUTY COMMISSIONER STATE GOODS AND SERVICE TAXES DEPT.
INSPECTING ASST. COMMISSIONER COM.TAXES
COMMISSIONER STATE GOODS AND SERVICE TAX DEPT.
SECRETARY TAXES DEPARTMENT. GOVERNMENT OF KERALA
DAMA SESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
