The Division Bench dismissed the appellants' writ appeals as withdrawn after granting liberty to pursue the matter before the Assessing Authority as permitted by the Single Judge.
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.K.ABDUL REHIM
&
THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI
MONDAY, THE 01ST DAY OF JULY 2019 / 10TH ASHADHA, 1941
WA.No.1439 of 2019
AGAINST THE JUDGMENT DATED 19-03-2019 IN WP(C) 7274/2019
APPELLANT/PETITIONER:
A.P.VIJAYAN MANAGING DIRECTOR,
M/S. CUVV AUTOMOTIVES(P) LTD, (VIJAY MOTORS), 8/153, CHUNNAMBUTHARA, PALAKKAD DISTRICT.
BY ADVS.
SRI.G.HARIHARAN SMT.K.S.SMITHA SRI.PRAVEEN.H. SRI.V.R.SANJEEV KUMAR
RESPONDENTS/RESPONDENTS:
3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001
OTHER PRESENT:
SR.GP-SRI. V.K.SHAMSUDHEEN
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 01.07.2019, ALONG WITH WA.1444/2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
WA Nos.1439 & 1444/2019
-2-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI
MONDAY, THE 01ST DAY OF JULY 2019 / 10TH ASHADHA, 1941
WA.No.1444 of 2019
AGAINST THE JUDGMENT DATED 19-03-2019 IN WP(C) 7297/2019
APPELLANT/APPELLANT:
A.P.VIJAYAN MANAGING DIRECTOR, M/S. CUVV AUTOMOTIVES(P) LTD.(VIJAY MOTORS), 8/153, CHUNNAMBUTHARA, PALAKKAD DISTRICT.
BY ADVS.
SRI.G.HARIHARAN SMT.K.S.SMITHA SRI.PRAVEEN.H. SRI.V.R.SANJEEV KUMAR
RESPONDENTS/RESPONDENTS:
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 01.07.2019, ALONG WITH WA.1439/2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
WA Nos.1439 & 1444/2019
-3-
C.K. ABDUL REHIM, J. & R. NARAYANA PISHARADI, J.
W.A. Nos. 1439 & 1444 OF 2019
DATED THIS THE 1st DAY OF JULY, 2019
J U D G M E N T
Abdul Rehim, J:
Learned counsel for the appellant submits that the appellant is not intending to pursue the writ appeals in view of the liberty already granted by the Single Judge to raise all questions before the Assessing Authority.
Sd/-
C.K.ABDUL REHIM
JUDGE
Sd/-
R. NARAYANA PISHARADI
JUDGE
AMG
WA Nos.1439 & 1444/2019
-4-
APPENDIX OF WA 1444/2019
APPELLANT'S ANNEXURES:
ANNEXURE I TRUE COPY OF THE COMMUNICATION DATED 08.05.2019 SENT BY THE 1ST RESPONDENT ALONG WITH A COPY OF THE COMMUNICATION DATED 06.01.2017 OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, PALAKKAD.
RESPONDENTS' EXHIBITS
NIL
AMG
A.P. Vijayan Managing Director, M/s. CUVV Automotives (P) Ltd.
The Assistant Commissioner of State Tax
The Commissioner, State Goods and Service Tax Department
The Secretary, Taxes Department, Government of Kerala
C.K. Abdul Rehim
R. Narayana Pisharadi
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
