Three connected writ petitions filed by Sunny Diamonds (P) Ltd. against State GST officers were dismissed. The High Court of Kerala held that the writ petitions are closed after the appellate authority passed new orders, albeit preserving contentions.
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
THURSDAY, THE 25TH DAY OF JULY 2019 / 3RD SRAVANA, 1941
WP(C).No.17044 of 2019
PETITIONER:
M/S.SUNNY DIAMONDS (P) LIMITED PATTOM, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR, P.P.SUNNY
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER-II (ASSESSMENT),SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 002
GP. DR. THUSHARA JAMES
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:
WP(C).No.17044 of 2019 & CONN. CASES
-2-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
THURSDAY, THE 25TH DAY OF JULY 2019 / 3RD SRAVANA, 1941
WP(C).No.17045 of 2019
PETITIONER:
SUNNY DIAMONDS (P) LTD., PATTOM, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR, P.P.SUNNY.
BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON
RESPONDENTS:
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:
WP(C).No.17044 of 2019 & CONN. CASES
-3-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
THURSDAY, THE 25TH DAY OF JULY 2019 / 3RD SRAVANA, 1941
WP(C).No.17078 of 2019
PETITIONER:
SUNNY DIAMONDS (P) LTD. PATTOM, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR, P. P. SUNNY
BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON
RESPONDENTS:
GP. DR. THUSHARA JAMES
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:
WP(C).No.17044 of 2019 & CONN. CASES
-4-
JUDGMENT
[ WP(C) 17044/2019, WP(C).17045/2019 ,WP(C).17078/2019 ]
Sri. Harisankar V. Menon, appearing for petitioner states
that, orders passed by the appellate authority are received by
the petitioner. The cause of action in the writ petition does
not survive. The counsel seeks liberty of the Court to preserve
all the contentions available in this behalf against the order
now received.
The writ petitions are closed by preserving all the contentions available against the orders passed by the appellate authority.
Sd/-
S.V.BHATTI
JUDGE
JS
-5-
WP(C).No.17044 of 2019 & CONN. CASES
APPENDIX OF WP(C) 17044/2019
PETITIONER'S/S EXHIBITS:
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
-6-
WP(C).No.17044 of 2019 & CONN. CASES
APPENDIX OF WP(C) 17045/2019
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 31.05.2018.
EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2014-15 DATED 08.06.2018.
EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2014-15, DATED 06.06.2018.
EXHIBIT P4 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT DATED 05.09.2018.
EXHIBIT P5 COPY OF JUDGMENT IN W.P. (C)NO.30328/2018 OF THIS HON'BLE COURT DATED 24.09.2018.
EXHIBIT P6 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DATED 24.04.2019.
WP(C).No.17044 of 2019 & CONN. CASES
-7-
APPENDIX OF WP(C) 17078/2019
PETITIONER'S/S EXHIBITS:
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
EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR 2015-16
EXHIBIT P4 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 3RD RESPONDENT
EXHIBIT P5 COPY OF JUDGMENT IN W.P.(C) NO.30344/2018 OF THIS HON'BLE COURT
EXHIBIT P6 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT
M/S.SUNNY DIAMONDS (P) LIMITED PATTOM, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR, P.P.SUNNY
THE ASSISTANT COMMISSIONER-II (ASSESSMENT), SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM
THE DY.COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM
THE ASST.COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM
S.V.BHATTI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
