Dismissed

Kannamkara Agencies v. the Intelligence Officer/State Tax Officer

Kerala HC24 Jan 2019WP(C)/143/2019

Case brief

AI extract

What is this about?

The High Court dismissed a batch of connected writ petitions challenging assessment proceedings. The court held that the petitioners' challenges regarding the validity of Section 174 of the KSGST Act and limitation under the KVAT Act were squarely covered by a prior judgment, and thus dismissed the petitions applying that ratio.

What did the court decide?

Writ petitions dismissed applying ratio of a prior judgment.

Kannamkara Agencies Vs the Intelligence Officer/State… — GST and Indirect Tax | Kerala HC (2019)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT

¶3

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶4

THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940

¶5

WP(C).No. 143 of 2019

¶6

PETITIONER/S:

¶7

KANNAMKARA AGENCIES

¶8

NEAR PRIVATE STAND, PERUMBAVOOR P.O, ERNAKULAM DISTRICT, REPRESENTED BY ITS SOLE PROPRIETOR

¶9

M. DEVAPRAKASH, AGED 51 YEARS, S/O. MADHAVAN, KANNAMKARA HOUSE, OCHIRA, KOLLAM-690 526

¶10

BY ADV. SRI.P.M.POULOSE

¶11

RESPONDENT/S:

¶12

1 THE INTELLIGENCE OFFICER/STATE TAX OFFICER DEPARTMENT OF STATE GST, SQUAD NO. II, MATTANCHERRY AT KARUKUTTY-682 002

¶13

2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002

¶14

3 STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002

¶15

4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS. REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001

¶16

5 UNION OF INDIA,REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001

¶17

6 THE DEPUTY COMMISSIONER OF STATE TAX MATTANCHERRY-682 002

¶18

SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.R.HARISHANKAR ADDL AG SRI. K.K. RAVINDRANATH SPL.G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ CGC SRI.JAISHANKAR V. NAIR SR. SC SRI. SREELAL WARRIER.

¶19

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.01.2019, ALONG WITH

¶20

WP(C).No. 143 of 2019 & conn. cases

¶21

¶22

WP(C).641/2019, WP(C).650/2019, WP(C).672/2019, WP(C).684/2019, WP(C).696/2019, WP(C).748/2019, WP(C).2191/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶23

WP(C).No. 143 of 2019 & conn. cases

¶24

¶25

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶26

PRESENT

¶27

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940

¶28

WP(C).No. 641 of 2019

¶29

PETITIONER/S:

¶30

M/S. BCG ESTATES AND BUILDERS PVT.LIMITED, 32/662, BCG ESTATES N.H.BYPASS, PALARIVATTOM P.O., ERNAKULAM KERALA-682025. REPRESENTED BY ITS DIRECTOR-MS.RENU C.BABU.

¶31

BY ADVS.

¶32

SRI.M.GOPIKRISHNAN NAMBIAR SMT.K.SHARANYA VIJAY SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM

¶33

RESPONDENT/S:

¶34

1 STATE OF KERALA

¶35

REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001.

¶36

2 THE STATE TAX OFFICER(WC), STATE GST DEPARTMENT, CLASS TOWER, 2ND FLOOR, OLD RAILWAY STATION, ERNAKULAM-682018.

¶37

ADDL AG SRI. K.K. RAVINDRANATH SPL.G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES

¶38

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.01.2019, ALONG WITH WP(C).2191/2019, WP(C).748/2019, WP(C).696/2019, WP(C).684/2019, WP(C).672/2019, WP(C).650/2019, WP(C).143/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶39

WP(C).No. 143 of 2019 & conn. cases

¶40

¶41

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶42

PRESENT

¶43

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶44

THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940

¶45

WP(C).No. 650 of 2019

¶46

PETITIONER/S:

¶47

P.C.CHERIAN,S/O EAPEN CHERIAN, EDATHIL PUTHANBARAMBIL, EDATHUA P.O., ALAPPUZHA.

¶48

BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA

¶49

RESPONDENT/S:

¶50

1 STATE TAX OFFICER(WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT ALAPPUZHA, KERALA-688 001.

¶51

2 COMMISSIONER OF STAGE GOODS AND SERVICE TAX STATE GST DEPARTMENT, TAX TOWERS THIRUVANANTHAPURAM-695 001.

¶52

3 THE STATE OF KERALA,REPRESENTED BY ITS CHIEF SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001.

¶53

4 SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA SECRETARIAT, THIRUVANANTHAPURAM-695 001.

¶54

5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI-110 001.

¶55

SRI.KRISHNADAS P.NAIR, CGC SRI. P. VIJAYAKUMAR ADDL AG SRI. K.K. RAVINDRANATH SPL.G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ CGC SRI.JAISHANKAR V. NAIR

¶56

WP(C).No. 143 of 2019 & conn. cases

¶57

¶58

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.01.2019, ALONG WITH WP(C).2191/2019, WP(C).748/2019, WP(C).696/2019, WP(C).684/2019, WP(C).672/2019, WP(C).641/2019, WP(C).143/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶59

WP(C).No. 143 of 2019 & conn. cases

¶60

¶61

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶62

PRESENT

¶63

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶64

THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940

¶65

WP(C).No. 672 of 2019

¶66

PETITIONER/S:

¶67

M/S CLASSIC CONSTRUCTIONS TRANS AVENUE,MAVELIPURAM,KAKKANAD,REPRESENTED BY ITS MANAGING PARTNER, K.T.MATHEW.

¶68

BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM

¶69

RESPONDENT/S:

¶70

1 THE STATE TAX OFFICER,(WORKS CONTRACT) O/O THE DEPUTY COMMISSIONER,STATE GOODS AND SERVICES TAX DEPARTMENT (KERALA),PERUMANNOOR,KOCHI 682 015.

¶71

2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM 695 001.

¶72

3 THE SECRETARY,TAXES DEPARTMENT GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM 695 001.

¶73

4 UNION OF INDIA,REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO 46,NORTH BLOCK, NEW DELHI 110001.

¶74

ADDL AG SRI. K.K. RAVINDRANATH SPL.G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ CGC SRI.JAISHANKAR V. NAIR

¶75

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.01.2019, ALONG WITH WP(C).2191/2019, WP(C).748/2019, WP(C).696/2019, WP(C).684/2019, WP(C).650/2019, WP(C).641/2019, WP(C).143/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶76

WP(C).No. 143 of 2019 & conn. cases

¶77

¶78

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶79

PRESENT

¶80

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶81

THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940

¶82

WP(C).No. 684 of 2019

¶83

PETITIONER/S:

¶84

M/S.BCG GOLDEN ORCHIDS,1ST FLOOR, HARBOUR VIEW OPPOSITE COCHIN SHIPYARD, COCHIN - 15, REPRESENTED BY ITS PARTNER MS.RENU C.BABU.

¶85

BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SMT.K.SHARANYA VIJAY SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM

¶86

RESPONDENT/S:

¶87

¶88

STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

¶89

2 THE STATE TAX OFFICER (WC)

¶90

STATE GST DEPARTMENT, CLASS TOWER, 2ND FLOOR, OLD RAILWAY STATION, ERNAKULAM - 682 018.

¶91

ADDL AG SRI. K.K. RAVINDRANATH SPL.G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES

¶92

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.01.2019, ALONG WITH WP(C).2191/2019, WP(C).748/2019, WP(C).696/2019, WP(C).672/2019, WP(C).650/2019, WP(C).641/2019, WP(C).143/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶93

WP(C).No. 143 of 2019 & conn. cases

¶94

¶95

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶96

PRESENT

¶97

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶98

THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940

¶99

WP(C).No. 696 of 2019

¶100

PETITIONER/S:

¶101

M/S. BCG ESTATES AND BUILDERS PVT.LIMITED 32/662.BCG ESTATES N H BYPASS,PALARIVATTOM P.O.ERNAKULAM, KERALA 682 025,REPRESENTED BY ITS DIRECTOR MS.RENU C BABU.

¶102

BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SMT.K.SHARANYA VIJAY SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM

¶103

RESPONDENT/S:

¶104

1 STATE OF KERALA,

¶105

REPRESENTED BY ITS SECRETARY TO GOVERNMENT,TAXES DEPARTMENT,SECRETARIAT,THIRUVANANTHAPURAM 695 001.

¶106

2 THE STATE TAX OFFICER (WC), STATE GST DEPARTMENT,CLASS TOWER,2ND FLOOR,OLD RAILWAY STATION,ERNAKULAM 682 018

¶107

ADDL AG SRI. K.K. RAVINDRANATH SPL.G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES

¶108

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.01.2019, ALONG WITH WP(C).2191/2019, WP(C).748/2019, WP(C).684/2019, WP(C).672/2019, WP(C).650/2019, WP(C).641/2019, WP(C).143/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶109

WP(C).No. 143 of 2019 & conn. cases

¶110

¶111

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶112

PRESENT

¶113

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶114

THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940

¶115

WP(C).No. 748 of 2019

¶116

PETITIONER/S:

¶117

SEEMAS WEDDING COLLECTIONS

¶118

MARKET JUCTION, N.H. BYEPASS, ALUVA, PIN-683 101 (REPRESENTED BY SRI. K.P. KUNJUMUHAMMED, MANAGING PARTNER)

¶119

BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768)

¶120

RESPONDENT/S:

¶121

1 INTELLIGENCE OFFICER,SQUAD-II

¶122

COMMERCIAL TAXES DEPARTMENT

¶123

TAX COMPLEX, THEVARA, ERNAKULAM, KOCHI-682 015

¶124

2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002

¶125

3 STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002

¶126

ADDL AG SRI. K.K. RAVINDRANATH SPL.G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES

¶127

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.01.2019, ALONG WITH WP(C).2191/2019, WP(C).696/2019, WP(C).684/2019, WP(C).672/2019, WP(C).650/2019, WP(C).641/2019, WP(C).143/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶128

WP(C).No. 143 of 2019 & conn. cases

¶129

¶130

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶131

PRESENT

¶132

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶133

THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940

¶134

WP(C).No. 2191 of 2019

¶135

PETITIONER/S:

¶136

HINDUSTAN PREFAB LTD

¶137

30/297, KOVOOR MEDICAL COLLEGE P.O, KOZHIKODE, REPRESENTED BY ITS ACCOUNTANT S GUNASEKARAN.

¶138

BY ADVS. S.ANILKUMAR SRI.M.RAJAGOPAL

¶139

RESPONDENT/S:

¶140

1 THE STATE TAX OFFICER,(WORKS CONTRACT), SGST DEPARTMENT, JAWAHAR NAGAR, KOZHIKODE-PIN 673 006.

¶141

2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001.

¶142

3 UNION OF INDIA,REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI 110 001.

¶143

ADDL AG SRI. K.K. RAVINDRANATH SPL.G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ CGC SRI.JAISHANKAR V. NAIR

¶144

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.01.2019, ALONG WITH WP(C).748/2019, WP(C).696/2019, WP(C).684/2019, WP(C).672/2019, WP(C).650/2019, WP(C).641/2019, WP(C).143/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶145

WP(C).No. 143 of 2019 & conn. cases

¶146

¶147

JUDGMENT

¶148

[ WP(C) 143/2019 ,WP(C).641/2019 ,WP(C).650/2019 ,WP(C).672/2019 ,WP(C).684/2019 ,WP(C).696/2019 ,WP(C).748/2019 ,WP(C).2191/2019 ]

¶149

In this batch of writ petitions the petitioners have questioned various assessment proceedings. The challenge is on either or both of these grounds that Section 174 of the KSGST Act is ultra vires of the State's legislative power; that the demand is barred by limitation under Section 25(1) of the KVAT Act.

¶150

All counsel now agree that the issues stand squarely covered against the petitioners by judgment dated 11^th January 2019 in W.P.(C) No.11335 of 2018 and connected cases.

¶151

I, therefore, dismiss the writ petitions, applying the ratio of the judgment referred to above.

¶152

Sd/-

¶153

DAMA SESHADRI NAIDU

¶154

JUDGE

¶155

¶156

WP(C).No. 143 of 2019 & conn. cases

¶157

¶158

APPENDIX OF WP(C) 143/2019

¶159

PETITIONER'S/S EXHIBITS:

¶160

EXHIBIT P1	TRUE COPY OF THE NOTICE TO THE PETITIONER BEARING NO. ISM-II/39/2015-16 (2014-15) DATED 5.12.2018 ISSUED BY 1ST RESPONDENT.
EXHIBIT P2	TRUE COPY OF THE NOTICE NO. ISM-II/39/2015-16 DATED 5.12.2018 ISSUED TO THE PETITIONER BY 1ST RESPONDENT.
EXHIBIT P3	TRUE COPY OF THE REPLY DATED 31.12.2018 SENT BY PETITIONER TO EXHIBIT P1
EXHIBIT P4	TRUE COPY OF THE REPLY DATED 31.12.2018 SENT BY THE PETITIONER TO EXHIBIT P2
EXHIBIT P5	TRUE COPY OF THE ORDER DATED 8.10.2018 IN W.P.(C) NO. 32709/2018
EXHIBIT P6	TRUE COPY OF THE ORDER DATED 14.8.2018 IN W.P.(C) NO 27585/2018
EXHIBIT P7 SD	TRUE COPY OF THE ORDER DATED 28.9.2018 IN W.P.(C) NO. 31831/2018

¶161

WP(C).No. 143 of 2019 & conn. cases

¶162

¶163

APPENDIX OF WP(C) 641/2019

¶164

PETITIONER'S/S EXHIBITS:

¶165

EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 11/12/2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION25(1) OF THE KVAT ACT, FOR THE YEAR 2011-12.

¶166

¶167

WP(C).No. 143 of 2019 & conn. cases

¶168

¶169

APPENDIX OF WP(C) 650/2019

¶170

PETITIONER'S/S EXHIBITS:

¶171

EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER NO.32506830415/2015-16 DATED 25.6.2018 ISSUED BY THE IST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2015-16.

¶172

¶173

WP(C).No. 143 of 2019 & conn. cases

¶174

¶175

APPENDIX OF WP(C) 672/2019

¶176

PETITIONER'S/S EXHIBITS:

¶177

EXHIBIT P1 TRUE COPY OF THE ORDER NO 32072068912/2012-13 DATED 13-12-2018 SD

¶178

WP(C).No. 143 of 2019 & conn. cases

¶179

¶180

APPENDIX OF WP(C) 684/2019

¶181

PETITIONER'S/S EXHIBITS:

¶182

EXHIBIT P1

¶183

THE TRUE COPY OF THE NOTICE DATED 28/11/2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT, FOR THE YEAR 2012-2013.

¶184

¶185

WP(C).No. 143 of 2019 & conn. cases

¶186

¶187

APPENDIX OF WP(C) 696/2019

¶188

PETITIONER'S/S EXHIBITS:

¶189

EXHIBIT P1 THE TRUE COPY OF THE NOTICE DATED 17.10.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT,FOR THE YEAR 2013-14

¶190

EXHIBIT P2 A TRUE COPY OF THE ADJOURNMENT LETTER DATED 27.11.2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3 THE TRUE COPY OF THE REPLY DATED 19.12.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT SD

¶191

WP(C).No. 143 of 2019 & conn. cases

¶192

¶193

APPENDIX OF WP(C) 748/2019

¶194

PETITIONER'S/S EXHIBITS:

¶195

EXHIBIT P1 TRUE COPY OF THE ORDER NO. KL/KO51/2015-16/48 TO 52/IT DATED 1/3/2017 ISSUED BY THE INCOME TAX SETTLEMENT COMMISSION, ADDL. BENCH, CHENNAI. EXHIBIT P2 TRUE COPY OF THE NOTICE BEARING NO. ISE II/RE1C2/201011 DATED 20.12.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF THE NOTICE BEARING NO. ISE II/RE1C2/201112 DATED 20.12.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4 TRUE COPY OF THE NOTICE BEARING NO. ISE II/RE1C2/201213 DATED 20.12.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5 TRUE COPY OF THE NOTICE BEARING NO. ISE II/RE1C2/201314 DATED 20.12.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6 TRUE COPY OF THE NOTICE BEARING NO. ISE II/RE1C2/201415 DATED 20.12.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P7 TRUE COPY OF THE REPLY DATED 4.1.2019 SUBMITTED BEFORE THE 1ST RESPONDENT. SD

¶196

WP(C).No. 143 of 2019 & conn. cases

¶197

¶198

APPENDIX OF WP(C) 2191/2019

¶199

PETITIONER'S/S EXHIBITS:

¶200

EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2012-13 EXHIBIT P2 COPY OF NOTICE DATED 8-11-2017 ISSUED BY THE 1ST RESPONDENT UNDER S. 25(1) OF THE ACT AND 22-02-2018 EXHIBIT P2 A COPY OF NOTICE DATED 22-02-2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P3 COPY OF REPLY DATED 31-05-2018 EXHIBIT P4 COPY OF ORDER DATED 16-11-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P5 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO. 13552 OF 2018 SD

Kannamkara Agencies v. the Intelligence Officer/State Tax Officer

Case brief

What is this about?

What did the court decide?

Kannamkara Agencies v. the Intelligence Officer/State Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Parties & counsel

Coram

Case details

Similar cases

Global Lighting Traders, Vs the State Tax Officer

Abdul Jaleel.K., Vs the Assistant Commissioner - I.

V. Vijin, Vs State Tax Officer

Tiles World Vs the State Tax Officer

M/S. Safeway, Vs the State Tax Officer

S.P.Traders Vs State Tax Officer, (Wc)