The High Court at Ernakulam disposed of Writ Petition No. 23378 of 2023 by following a previous judgment in W.P(C.) No. 32408/2023 without providing separate reasoning.
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 DINESH KUMAR SINGH
WEDNESDAY, THE 20TH DAY OF DECEMBER 2023 / 29TH AGRAHAYANA, 1945
WP(C) NO. 23378 OF 2023
PETITIONER/S:
JK RESIDENCY,
CHERUVATHUR, KANHANGAD, KASARGODE REPRESENTED BY ITS
MANAGING PARTNER TERRY JOHN, PIN - 671315
BY ADVS.
K.I.MAYANKUTTY MATHER
S.PARVATHI
UTHARA ASOKAN
RESPONDENT/S:
1STATE OF KERALA,
REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM
NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN
BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO, PIN -
695001
2 STATE TAX OFFICER II KERALA STATE GST DEPARTMENT, HOSDURG @ KANHANGAD, KASARAGOD, KERALA, PIN - 6713153 COMMISSIONER, KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN - 6950024 ASSISTANT COMMISSIONER (ARREAR RECOVERY KERALA STATE GST DEPARTMENT, KASARAGOD, KERALA, PIN - 671123BY ADV GOVERNMENT PLEADER
OTHER PRESENT:
RESHMITA RAMACHANDRAN-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)No.23378 of 2023
2
JUDGMENT
Dated this the 20th day of December, 2023
The issue involved in this writ petition is covered
by the judgment of this Court in W.P(C.) No.32408/2023.
Therefore, the writ petition is disposed of in
terms of the said judgment passed by this Court.
Sd/-
DINESH KUMAR SINGH
JUDGE
AP
WP(C)No.23378 of 2023
3
APPENDIX OF WP(C) 23378/2023
PETITIONER EXHIBITS |
|||
|---|---|---|---|
Exhibit P1 |
TRUE COPYNO. 41/202 |
OF THE0 TD D |
GOVERNMENT ORDER GO(MS)ATED 18.05.2020 |
Exhibit P2 |
TRUE COPYNO. 26/202 |
OF THE2/TAXE |
SRO NO. 297/2022 (G.O.(P)S) DATED 26.03.2022. |
Exhibit P3 |
TRUE COPYBUDGET SPETHE STATE |
OF THEECH OFDATED |
RELEVANT EXTRACT OF THETHE FINANCE MINISTER OF11.03.2022. |
Exhibit P4 |
TRUE COPYCABINET DE |
OF THECISION |
RELEVANT EXTRACT OF THEDATED 23.02.2022. |
Exhibit P5 |
TRUE COPYTHE 2ND RE |
OF THESPONDE |
ASSESSMENT ORDER ISSUED BYNT DATED 30.08.2022 |
Exhibit P6 |
TRUE COPYISSUED BY |
OF THETHE 4T |
REVENUE RECOVERY NOTICERESPONDENT DATED 29.4.2023 |
Exhibit P7 |
TRUE COPYNO. 24796/08.08.2022 |
OF THE2022 O |
INTERIM ORDER IN W.P.(C)F THIS HON'BLE COURT DATED |
Exhibit P8 |
TRUE COPYNO. 1639/22.3.2023 |
OF THE023 OF |
INTERIM ORDER IN W.P. (C)THIS HON'BLE COURT DATED |
Exhibit P9 |
TRUE COPYCOMMISSIONERNAKULAM74/2022 |
OF THEER (APDATED |
ORDER OF THE JOINTPEALS) I, SGST DEPARTMENT,22.12.2022 IN STA NO. |
Colour shows how this judgement treated each authority
W.P(C.) No.32408/2023Relied on¶21
JK RESIDENCY REPRESENTED BY ITS MANAGING PARTNER TERRY JOHN
STATE OF KERALA
STATE TAX OFFICER II KERALA STATE GST DEPARTMENT
COMMISSIONER, KERALA STATE GST DEPARTMENT
ASSISTANT COMMISSIONER (ARREAR RECOVERY KERALA STATE GST DEPARTMENT
DINESH KUMAR SINGH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
DINESH KUMAR SINGH
Parties & counsel