In W.A. No. 780 of 2019, the Kerala High Court allowed the writ appeal. The Court observed that the issue decided in connected cases (W.P.(C) No.11335/2018 batch) was not the one agitated here, as the petitioner contended the assessment order was time-barred.
Writ appeal allowed; impugned judgment set aside; writ petition restored for fresh disposal.
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
TUESDAY ,THE 12TH DAY OF MARCH 2019 / 21ST PHALGUNA, 1940
WA.No. 780 of 2019
AGAINST THE JUDGMENT IN WP(C) 31398/2018 of HIGHCOURT
APPELLANT/PETITIONER:
SMT. SAVITHRY AMMA AGED 77 YEARS PROPRIETRIX, M/S. SAKTHI AGENCIES, CHIRAMANGAD P.O, PANNITHADAM,
BY ADVS. SRI.SANTHOSH P.ABRAHAM SMT.S.K.DEVI
RESPONDENTS/RESPONDENTS:
1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, WADAKKANCHERRY-680567.
SRI.C.E.UNNIKRISHNAN, SPL.GP(TAXES)
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 12.03.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
WA.No. 780 of 2019
2
JUDGMENT
Petitioner is in appeal against the judgment of the Single Judge in W.P(C) No. 31398/2018.
Accordingly, the above writ appeal is hereby allowed. The impugned judgment in W.P(C) No. 31398/2018, dated 16.1.2019 is
WA.No. 780 of 2019
3
hereby set aside. The writ petition is restored on the files of this Court. The Registry shall post the matter before the learned Judge dealing with the subject as per the roster, for consideration and disposal.
Needless to observe that, interim order if any existed before disposal of the writ petition will survive.
Sd/-C.K.ABDUL REHIM
JUDGE
Sd/-R. NARAYANA PISHARADI
JUDGE
lsn
2 issues framed by the court
Whether the writ appeal against the Single Judge's judgment dismissing the limitation challenge should be allowed.
Whether the issue decided in connected writ petitions matches the issue agitated in the present writ petition.
Smt. Savithry Amma
The State Tax Officer
The Deputy Commissioner
The Commissioner
C.K. Abdul Rehim
R. Narayana Pisharadi
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
