Dismissed
M/S Dlf Home Developers Limited v. State of Kerala
Kerala HCWP(C)/42/2019
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COURT OF KERALA AT ERNAKULAM PRESENT THE…
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 42 of 2019
PETITIONER:
M/S DLF HOME DEVELOPERS LIMITED
OPP. DOORDARSHAN, SEAPORT AIRPORT ROAD, KAKKANAD, ERNAKULAM682030, BY ITS ASSISTANT GENERAL MANAGER MR.SUBRAMANIAN S.
BY ADV. SMT.K.LATHA
RESPONDENTS:
ADDL AG SRI. K.K. RAVINDRANATH SPL.G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 42 of 2019
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JUDGMENT
In this writ petition the petitioner has approached this Court with the following reliefs:
(iii) To issue a Writ of Mandamus or Direction or notice directing the second respondent that he has no authority to issue P1 penalty notice for the year 2012-2013 after 31.03.2018 as the time limit prescribed under section 67(1) of the KVAT Act is within five years from the last date of the year to which the return relates.
covered against the petitioner by judgment dated 11th January 2019
WP(C).No. 42 of 2019
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in W.P.(C) No.11335 of 2018 and connected cases.
I, therefore, dismiss the writ petition applying the ratio of the
judgment referred to above.
Sd/-
DAMA SESHADRI NAIDU
JUDGE
WP(C).No. 42 of 2019
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APPENDIX
PETITIONER'S EXHIBITS:
| EXHIBIT P1 | THE TRUE COPY OF FIRST PENALTY NOTICE FOR THE YEAR 2012-2013 DATED 12.12.2018 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. |
|---|---|
| EXHIBIT P2 | THE TRUE COPY OF NOTICE DATED 28TH DECEMBER 2015 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER. |
| EXHIBIT P2 A | THE TRUE COPY OF NOTICE DATED 5.1.2016 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER. |
| EXHIBIT P2 B | THE TRUE COPY OF NOTICE DATED 5.3.2016 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER. |
| EXHIBIT P2 C | THE TRUE COPY OF NOTICE DATED 8.11.2018 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. |
| EXHIBIT P3 | THE TRUE COPY OF RECEIPT LETTER ISSUED BY THE INTELLIGENCE INSPECTOR, IB, ERNAKULAM DATED 28.12.2015. |
| EXHIBIT P4 | THE TRUE COPY OF THE REPLY LETTER FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT DATED 4.1.2016 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. |
| EXHIBIT P4 A | THE TRUE COPY OF REPLY LETTER FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT DATED 4.3.2016, FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. |
| EXHIBIT P4 B | THE TRUE COPY OF VARIOUS REPLY LETTERS FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT DATED 4.4.2016 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. |
| EXHIBIT P4 C | THE TRUE COPY OF REPLY LETTER DATED 15TH NOVEMBER 2018 FILED BY THE PETITIONER BEFORE THE THIRD RESPONDENT. |
| EXHIBIT P5 sd |
THE TRUE COPY OF THE INTERIM STAY NOTICE IN WPC.NO.13930 OF 2018 DATED 13TH APRIL 2018. |
M/S DLF HOME DEVELOPERS LIMITED
STATE OF KERALA
THE INTELLIGENCE OFFICER (IB)
THE STATE TAX OFFICER (IB)
THE COMMISSIONER OF STATE TAXES
DAMA SESHADRI NAIDU
As recorded by the court registry
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