The High Court of Kerala allowed a writ appeal against a Single Judge's judgment. The court found the writ petition had not addressed the limitation ground challenged by the petitioner.
Writ appeal allowed; impugned judgment set aside; writ petition restored to files for fresh disposal by 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
THURSDAY ,THE 14TH DAY OF MARCH 2019 / 23RD PHALGUNA, 1940
WA.No. 702 of 2019
AGAINST THE JUDGMENT IN WP(C) 42185/2018 of HIGHCOURT DATED 12.02.2019
APPELLANT/PETITIONER:
M/S. BHARATH GLASS HOUSE, 29,1364B,VYTILLA JUNCTION, ERNAKULAM, KOCHI-682 019. REPRESENTED BY ITS MANAGING PARTNER K.R.SHAJAN JOSEPH
BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM
RESPONDENTS/RESPONDENTS:
SR GP MOHAMMED RAFIQ
THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 14.03.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
WA.No. 702 of 2019
2
C.K.ABDUL REHIM, J &
R.NARAYANA PISHARADI, J ===========================
W..A.No.702 of 2019
============================
Dated this the 14th day of March, 2019
Abdul Rehim, J.
JUDGMENT
The petitioner is in appeal against the judgment in W.P.(C) No.42185/2018, dated 12.02.2019. The respondents are the respondents in the writ petition.
WA.No. 702 of 2019
3
The Registry is directed to post the matter before the Single Judge dealing with the subject as per the roster, for admission of the writ petition, immediately. The interim stay if any granted in the writ petition will continue till the matter is considered by the Single Bench for the purpose of admission.
Sd/-
C.K.ABDUL REHIM
JUDGE
Sd/-
R. NARAYANA PISHARADI
JUDGE
mpm
// True Copy //
P.A.To Judge
WA.No. 702 of 2019
4
The Word “ writ petition ” appearing in the last sentence of the judgment dated 14.03.2019 in W.A.No.702/2019 will stand corrected as “ writ appeal ”, as per order dated 10.04.2019 in I.A.No.1/2019 in W.A.No.702/2019.
Sd/-
DEPUTY REGISTRAR
2 issues framed by the court
Whether the Single Judge correctly dismissed the writ petition challenging the assessment on limitation grounds.
Whether the ground raised regarding limitation under Section 25(1) of the KVAT Act was considered in the writ petition.
Colour shows how this judgement treated each authority
M/s Sheen Golden Jewels (India) Pvt.Ltd v. The Sales Tax Officer (IBA)-1Explained¶29
M/s Sheen Golden Jewels (India) Pvt.Ltd v. The Sales Tax Officer (IBA)-1 (WPC No.11335/2018)
1 provisions across 1 enactments
M/s. Bharath Glass House
The Assistant Commissioner Department of Commercial Taxes Special Circle III Commercial Tax Complex Ernakulam
The Deputy Commissioner Department of Commercial Taxes Special Circle III Ernakulam
The Commissioner State Goods and Service Tax Department Thiruvananthapuram
The State Assistant Commissioner State Goods and Service Tax Department Ernakulam
C.K.Abdul Rehim
R.Narayana Pisharadi
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
