The High Court at Ernakulam dismissed Writ Petition No. 13699 of 2019 on admission, applying the order passed in connected writ petitions of the petitioner. The judgment contains no substantive reasoning.
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 S.V.BHATTI
MONDAY, THE 20TH DAY OF MAY 2019 / 30TH VAISAKHA, 1941
WP(C).No. 13699 of 2019
PETITIONER:
P.T.RAJU AGED 60 YEARS M/S. PUKADIYIL TRADERS, PARUTHUMPARA, KUZHIMATTOM P.O., KOTTAYAM-686 533.
BY ADV. SRI.C.K.SREEJITH
RESPONDENTS:
1 STATE TAX OFFICER SECOND CIRCLE, SGST DEPARTMENT, KOTTAYAM-686 001.
2 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695 001.
3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001.
BY ADV. SHRI.P.VIJAYAKUMAR, ASG OF INDIA
GP. DR. THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.05.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 13699 of 2019
JUDGMENT
Heard Sri. C.K Sreejith, the learned counsel for the
petitioner, Smt. Dr.Thushara James, the learned Government Pleader, and Sri. P.Vijayakumar, the learned Assistant Solicitor General of India.
Having regard to the order passed in the connected writ petitions filed by the petitioner, the writ petition is dismissed.
Sd/-
S.V.BHATTI
JUDGE
JS
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WP(C).No. 13699 of 2019
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF THE REGISTRATION CERTIFICATE NO.32050602742/23/5/07 ISSUED BY IST RESPONDENT.
EXHIBIT P2 THE TRUE COPY OF THE REGISTRATION CERTIFICATE UNDER GST ACT IN NO.32AAFFP8787JIZO DATED 16.7.18 UPLOADED FROM THE OFFICIAL WEBSITE.
EXHIBIT P3 THE TRUE COPY OF THE ANNUAL RETURN IN FORM NO.10 E-FILED BY THE PETITIONER FOR THE YEAR 2012-13 DATED 30.8.16.
EXHIBIT P4 THE TRUE COPY OF THE ASSESSMENT ORDER NO.32050602742/2012-13/23.3.2019 WITH DEMAND NOTICE IN FORM NO.12.
P.T. RAJU
STATE TAX OFFICER SECOND CIRCLE, SGST DEPARTMENT, KOTTAYAM
STATE OF KERALA
UNION OF INDIA
S.V. BHATTI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
