In WP(C) No. 15733 of 2019 allowed, the court held that the issue in GST was covered by State Tax Officer v. Baiju A.A., consequently allowed the writ petition, granted reliefs, and set aside Ext.P7.
Writ petition allowed; petitioner entitled to reliefs; Ext.P7 set aside; other issues left open.
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 MRS. JUSTICE ANU SIVARAMAN
FRIDAY, THE 7TH DAY OF JULY 2023 / 16TH ASHADHA, 1945 WP(C) NO.15733 OF 2019
PETITIONER :-
M/S.BHARTI TELEMEDIA LIMITED DTH SERVICES, SL AVENUE, 2ND FLOOR, NH BYE PASS, KUNDANOOR, MARADU PO, KOCHI, REPRESENTED BY ITS AUTHORIZED SIGNATORY SMT. SHEENA SAMUAL. BY ADVS. A.KUMAR SRI.P.J.ANILKUMAR SMT.G.MINI(1748) SRI.P.S.SREE PRASAD SRI.JOB ABRAHAM SRI.AJAY V.ANAND
RESPONDENTS :-
1 UNION OF INDIA REPRESENTED BY SECRETARY, MINISTRY OF FINANCE, NEW DELHI-110 001. 2 THE STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, GOVERNMENT SECRETARIAT, TRIVANDRUM-695 001. 3 THE COMMISSIONER OF COMMERCIAL TAXES TRIVANDRUM-695 001. 4 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, 2ND CIRCLE, TRIPUNITHURA, ERNAKULAM. 5 COMMISSIONERATE SERVICE TAX COMMISSIONERATE, DELHI-IV, DIVISION XXVII, RANGE-81 GURGAON, DELHI. ADDL.6 STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM AT CIVIL STATION, KAKANAD-682 030. ADDL.R6 IS IMPLEADED AS PER ORDER DATED 02.08.2019 IN IA.I/2019.
WP(C) NO.15733 OF 2019
-: 2 :-
BY ADVS. MR.JOSEPH RONY JOSE, CGC SMT.RESMITHA R CANDRAN, GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO.15733 OF 2019
-: 3 :-
JUDGMENT
Dated this the 7th day of July, 2023
It is submitted by the learned counsel appearing on either side that the issue raised in this writ petition is covered by a decision of a Division Bench of this Court in State Tax Officer and another v. Baiju A.A. (W.A.No.48/2020 and connected cases) [2022 (105 G.S.T.R) 194 (Ker.)].
In the result, this writ petition is allowed. The petitioner is entitled to the reliefs as sought for. Ext.P7 is set aside. All other issue raised are left open to be decided in the appropriate proceedings.
Sd/ANU SIVARAMAN JUDGE
Jvt/15.7.2023
WP(C) NO.15733 OF 2019
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APPENDIX OF WP(C) 15733/2019
PETITIONER EXHIBITS
| EXHIBIT P1 | TRUE COPY OF THE LICENSE AGREEMENT. |
|---|---|
| EXHIBIT P2 | TRUE COPY OF VAT ANNUAL RETURNS FOR 2010-2011. |
| EXHIBIT P3 | TRUE COPY OF SERVICE TAX RETURN FOR 2010-2011. |
| Exhibit P4 | TRUE COPY OF THE NOTICE FOR AY 2010-2011 DATED 31-01-2017. |
| EXHIBIT P4A | TRUE COPY OF REVISED NOTICES FOR AY 2010-2011 DATED 23.2.2018. |
| EXHIBIT P4B | TRUE COPY OF REVICED NOTICES FOR AY 2010-2011 DATED 27.2.2019. |
| EXHIBIT P4C | TRUE COPY OF REVISED NOTICES FOR AY 2010-2011 DATED 14.3.2019. |
| EXHIBIT P4D | TRUE COPY OF REVISED NOTICES FOR AY 2010-2011 27.3.2019. |
| EXHIBIT P5 | TRUE COPY OF REPLY TO AY 2010-2011 DATED 23.3.2019. |
| EXHIBIT P6 | TRUE COPY OF REPLY TO AY 2010-2011 DATED 30.3.2019. |
| EXHIBIT P7 | TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2010- 2011 DATED 30.3.2019. |
| EXHIBIT P8 | TRUE COPY OF THE JUDGMENT IN WPC 17351/2010 DATED 8.12.2015. |
| EXHIBIT P9 | TRUE COPY OF THE CUSTOMER REGISTRATION FORM (CRF). |
| EXHIBIT P10 | TRUE COPY OF THE RECOVERY NOTICE DATED 26.06.2019. |
2 issues framed by the court
Whether the facts and issue raised in this writ petition are squarely covered by the decision in State Tax Officer and another v. Baiju A.A.
Whether the petitioner is entitled to the reliefs as sought for in the writ petition.
Colour shows how this judgement treated each authority
State Tax Officer and another v. Baiju A.A.Followed¶17
State Tax Officer and another v. Baiju A.A. (W.A.No.48/2020 and connected cases) [2022 (105 G.S.T.R) 194 (Ker.)]
M/s. Bharti Telemedia Limited DTH Services
Union of India
State of Kerala
Commissioner of Commercial Taxes Trivandrum
Delhi Commissionerate Service Tax Commissionerate
State Tax Officer
Anu Sivaraman
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
