Dismissed

M/S.Sunny Diamonds (P) Limited v. the Assistant Commissioner-Ii

Kerala HC25 Jul 2019WP(C)/17044/2019

Case brief

AI extract

What is this about?

The single judge closed three connected writ petitions filed by the petitioner company against State GST authorities. The court held that the cause of action did not survive as orders from the appellate authority had already been received, allowing all future contentions to be preserved.

What did the court decide?

Petitions closed with preservation of contentions against the passed appellate orders.

M/S.Sunny Diamonds (P) Limited Vs the Assistant… — GST and Indirect Tax | Kerala HC (2019)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR.JUSTICE S.V.BHATTI

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THURSDAY, THE 25TH DAY OF JULY 2019 / 3RD SRAVANA, 1941

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WP(C).No.17044 of 2019

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PETITIONER:

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M/S.SUNNY DIAMONDS (P) LIMITED PATTOM, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR, P.P.SUNNY

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BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON

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RESPONDENTS:

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1 THE ASSISTANT COMMISSIONER-II (ASSESSMENT),SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 002

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2 THE DY.COMMISSIONER (APPEALS), DEPARTMENT OF COMEMRCIAL TAXES, THIRUVANANTHAPURAM-695 002

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3 THE ASST.COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 002

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GP. DR. THUSHARA JAMES

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.07.2019, ALONG WITH WP(C).17045/2019, WP(C).17078/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No.17044 of 2019 & CONN. CASES

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-2-

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR.JUSTICE S.V.BHATTI

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THURSDAY, THE 25TH DAY OF JULY 2019 / 3RD SRAVANA, 1941

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WP(C).No.17045 of 2019

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PETITIONER:

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SUNNY DIAMONDS (P) LTD., PATTOM, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR, P.P.SUNNY.

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BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON

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RESPONDENTS:

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1 THE ASST. COMMISSIONER - II (ASSESSMENT), SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM- 695 032.

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2 THE DY.COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM- 695 002.

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3 THE ASST.COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM- 695 002.

¶29

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.07.2019, ALONG WITH WP(C).17078/2019, WP(C).17044/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No.17044 of 2019 & CONN. CASES

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-3-

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶33

PRESENT

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THE HONOURABLE MR.JUSTICE S.V.BHATTI

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THURSDAY, THE 25TH DAY OF JULY 2019 / 3RD SRAVANA, 1941

¶36

WP(C).No.17078 of 2019

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PETITIONER:

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SUNNY DIAMONDS (P) LTD. PATTOM, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR, P. P. SUNNY

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BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON

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RESPONDENTS:

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1 THE ASST. COMMISSIONER -II (ASSESSMENT) SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 002

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2 THE DY. COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 002

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3 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 002

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GP. DR. THUSHARA JAMES

¶45

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.07.2019, ALONG WITH WP(C).17044/2019, WP(C).17045/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No.17044 of 2019 & CONN. CASES

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JUDGMENT

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[ WP(C) 17044/2019, WP(C).17045/2019 ,WP(C).17078/2019 ]

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Sri. Harisankar V. Menon, appearing for petitioner states

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that, orders passed by the appellate authority are received by

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the petitioner. The cause of action in the writ petition does

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not survive. The counsel seeks liberty of the Court to preserve

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all the contentions available in this behalf against the order

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now received.

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The writ petitions are closed by preserving all the contentions available against the orders passed by the appellate authority.

Sd/-

S.V.BHATTI

JUDGE

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WP(C).No.17044 of 2019 & CONN. CASES

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APPENDIX OF WP(C) 17044/2019

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PETITIONER'S/S EXHIBITS:

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EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P2 COPY OF APPEAL FILE D BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2013-14 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2013-14 EXHIBIT P4 COPY OF JUDGMENT IN WPC 21961/2018 OF THIS HON'BLE COURT EXHIBIT P5 COPY OF NOTICE ISSUED BY THE 2ND RESPONDNET

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-6-

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WP(C).No.17044 of 2019 & CONN. CASES

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APPENDIX OF WP(C) 17045/2019

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PETITIONER'S/S EXHIBITS:

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EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 31.05.2018.

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EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2014-15 DATED 08.06.2018.

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EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2014-15, DATED 06.06.2018.

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EXHIBIT P4 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT DATED 05.09.2018.

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EXHIBIT P5 COPY OF JUDGMENT IN W.P. (C)NO.30328/2018 OF THIS HON'BLE COURT DATED 24.09.2018.

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EXHIBIT P6 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DATED 24.04.2019.

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WP(C).No.17044 of 2019 & CONN. CASES

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-7-

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APPENDIX OF WP(C) 17078/2019

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PETITIONER'S/S EXHIBITS:

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EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2015-16

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EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2015-16

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EXHIBIT P4 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT

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EXHIBIT P5 COPY OF JUDGMENT IN W.P.(C) NO.30344/2018 OF THIS HON'BLE COURT

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EXHIBIT P6 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT

M/S.Sunny Diamonds (P) Limited v. the Assistant Commissioner-Ii

Case brief

What is this about?

What did the court decide?

M/S.Sunny Diamonds (P) Limited v. the Assistant Commissioner-Ii

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

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