Petitioner filed a writ petition regarding tax grievances. The Court noted a change in law via Kerala Finance Bill 2019. The writ petition was dismissed with liberty to pursue remedies under the new provision.
Writ petition dismissed with liberty to work out remedies in accordance with law.
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
WEDNESDAY, THE 10TH DAY OF APRIL 2019 / 20TH CHAITHRA, 1941
WP(C).No. 3149 of 2019
PETITIONER:
RUBFILA INTERNATIONAL LIMITED, NIDA,MENONPARA, KANJIKODE, PALAKKAD-678 621, REPRESENTED BY SHRI.SUDHEESH M,MANAGER (FINANCE AND LEGAL)
BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN SMT.NISHA JOHN SRI.R.BHASKARA KRISHNAN SRI.V.P.NARAYANAN
RESPONDENT/S:
1 THE STATE TAX OFFICER, 3RD CIRCLE,M SGST DEPARTMENT, PALAKKAD-678 001
2 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, SGST DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAURAM-695 001
OTHER PRESENT:
GP. SMT. M.M. JASMINE
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.04.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 3149 of 2019
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J U D G M E N T
In view of the change in law effected through Kerala Finance Bill
2019, the learned Government Pleader states that the petitioner can avail the remedy now provided and the grievance in the instant case need not be considered by this Court.
Statement is placed on record. The writ petition is dismissed by granting the liberty, to work out remedies in accordance with law.
Sd/---
S.V.BHATTI
JUDGE
DST
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APPENDIX
PETITIONER'S/S EXHIBITS:
| EXHIBIT P1 | TRUE COPY OF BILL NO.MH11030791 DATED 2/10/2013 ISSUED BY M/S.CLARIANT CHEMICALS (INDIA) LTD. |
|---|---|
| EXHIBIT P1 A | TRUE COPY OF BILL NO.MH11032316 DATED 23/10/2013 ISSUED BY M/S.CLARIANT CHEMICALS (INDIA) LTD. |
| EXHIBIT P1 B | TRUE COPY OF BIL NO.MH11034517 DATED 15/11/2013 ISSUED BY M/S.CLARIANT CHEMICALS (INDIA) LTD. |
| EXHIBIT P1 C | TRUE COPY OF BILL NO.MH11036603 DATED 2/12/2013 ISSUED BY M/S.CLARIANT CHEMICALS (INDIA) LTD. |
| EXHIBIT P1 D | TRUE COPY OF MH11042903 DATED 7/2/2014 ISSUED BY M/S.CLARIANT CHEMICALS (INDIA) LTD. |
| EXHIBIT P1 E | TRUE COPY OF MH11043001 DATED 8/2/2014 ISSUED BY M/S.CLARIANT CHEMICALS (INDIA) LTD. |
| EXHIBIT P1 F | TRUE COPY OF MH11044971 DATED 26/2/2014 ISSUED BY M/S.CLARIANT CHEMICALS (INDIA) LTD. |
| EXHIBIT P1 G | TRUE COPY OF MH11047206 DATED 19/3/2014 ISSUED BY M/S.CLARIANT CHEMICALS (INDIA) LTD. |
| EXHIBIT P2 | TRUE COPY OF INVOICE NO.320902/IC/6684/2013 DATED 22/11/2013. |
| EXHIBIT P2 A | TRUE COPY OF INVOICE NO.320902/IC/9462/2013 DATED 17/1/2014. |
| EXHIBIT P2 B | TRUE COPY OF INVOICE NO.320902/IC/10519/2013 DATED 21/01/2014. |
| EXHIBIT P2 C | TRUE COPY OF INVOICE NO.320902/IC/15005/2013 DATED 21/3/2014. |
| EXHIBIT P2 D | TRUE COPY OF INVOICE |
| NO.320902/IC./17122/2013 DATED 24/4/2014. |
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EXHIBIT P3 TRUE COPY OF THE APPLICATION DATED 14/11/2018 SUBMITTED THROUGH E-MAIL BEFORE THE 1ST RESPONDENT.
EXHIBIT P4 TRUE COPY OF ORDER NO.32090247382/13-14 DATED 26/11/2018 PASSED BY THE 1ST RESPONDENT.
RESPONDENTS' EXHIBITS: NIL
//True copy//
P.A.To Judge
Rubfila International Limited
The State Tax Officer, 3rd Circle
The State of Kerala
S.V. Bhatti
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
