The court closed the writ petition after the counsel submitted that the precedent relied upon by the petitioner had been reversed by a Division Bench of this Court.
The writ petition is closed.
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 AMIT RAWAL
MONDAY, THE 30TH DAY OF MAY 2022 / 9TH JYAISHTA, 1944
WP(C) NO. 26208 OF 2016
PETITIONER:
M/S.C.M.J.GRANITES
MARIYAPURAM, IDUKKI-685 602,
REPRESENTED BY ITS MANAGING PARTNER, SEBASTIAN C JACOB.
BY ADVS.
SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
RESPONDENTS:
1 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, IDUKKI AT KATTAPPANA-685 515.2 STATE OF KERALA REPRESENTED BY ITS SECRETARY,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001.BY SRI.JIMMY GEORGE GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
30.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 26208 OF 2016
2
JUDGMENT
It is submitted by the counsel for the petitioner that the judgment in Cochin Blue Metal Industries V. Intelligence Officer (2015 (5) KHC 392) relied on by the petitioner has subsequently been reversed by a Division Bench of this Court in 2018 (4) KLT 1307 and the matter may be closed.
Writ petition is closed.
Sd/-
AMIT RAWAL
JUDGE
nak
WP(C) NO. 26208 OF 2016
3
APPENDIX OF WP(C) 26208/2016
PETITIONER EXHIBITS
EXHBIT P1COPY OF THE ORDER ISSUED BY THE 2ND
RESPONDENT DATED 6/4/2015.
EXHBIT P2COPY OF THE ORDER ISSUED BY THE 2ND
RESPONDENT DATED 30/6/2015
EXHBIT P3COPY OF THE RECEIPT ISSUED BY THE 2ND
RESPONDENT DATED 25/3/2015
EXHBIT P4COPY OF THE RECEIPT ISSUED BY THE 2ND
RESPONDENT DATED 29/6/2015
EXHBIT P5COPY OF THE LETTER SUBMITTED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT.
Colour shows how this judgement treated each authority
Cochin Blue Metal Industries V. Intelligence Officer (2015 (5) KHC 392) relied on by the petitioner has subsequently been reversed by a Division Bench of this CReferred¶19
Cochin Blue Metal Industries V. Intelligence Officer (2015 (5) KHC 392) relied on by the petitioner has subsequently been reversed by a Division Bench of this C
M/S.C.M.J GRANITES
Amit Rawal
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court