Disposed

Ihi Corporation, v. Deputy Commissioner (Works Contract), Ernakulam

Kerala HC18 Dec 2023WP(C)/37446/2022

Case brief

AI extract

What is this about?

The High Court of Kerala disposed of a writ petition seeking quashing of a Form 12A notice. The Court directed the petitioner to file a reply and considered objections only after affording an opportunity of hearing.

What did the court decide?

The petitioner is directed to file a reply to the notice in Form No.12A within 15 days to the respondent who will consider the objection.

Ihi Corporation, Vs Deputy Commissioner (Works Contract), Ernakulam — Kerala HC (2023) — LawSathi Research

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

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MONDAY, THE 18TH DAY OF DECEMBER 2023 / 27TH AGRAHAYANA, 1945
WP(C) NO. 37446 OF 2022

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PETITIONER/S:

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IHI CORPORATION,
2ND FLOOR, BUILDING NO. 41/254(2), MAHAKAVI BHARATHIYAR
ROAD, ERNAKULAM, COCHIN-.682035. REPRESENTED BY ITS
ACCOUNTS HEAD , SRI. RAVI BHARAT TULSANI.
BY ADVS.
ANIL D. NAIR
TELMA RAJU
EDATHARA VINEETA KRISHNAN
P.K.BIJU
ANJANA A.

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RESPONDENT/S:

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DEPUTY COMMISSIONER (WORKS CONTRACT), ERNAKULAM,
OFFICE OF THE JOINT COMMISSIONER , STATE GOODS AND
SERVICE TAX DEPARTMENT CLAS TOWER, CARGIL LANE, OLD
RAILWAY STATION ROAD, ERNAKULAM, KOCHI, PIN - 682018

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OTHER PRESENT:

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RESHMITA RAMACHANDRAN-GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
18.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 37446 OF 2022

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JUDGMENT Dated this the 18^th day of December, 2023

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The present writ petition has been filed seeking the following

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reliefs:-

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“a) Call for the records leading to issuance of Exhibit P4 and quash the same by issuing a writ of Certiorari,

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b) Pending hearing and final disposal of this Writ Petition, this Hon’ble Court be pleased to grant stay of all further proceedings pursuant to Exhibits P4.”

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Smt. Reshmita Ramachandran, the learned Government Pleader submits that the petitioner has been issued only with Form 12A notice and it is not a final order. The petitioner can raise all his objections before the concerned authority, and the concerned authority will consider the same, after hearing the petitioner and shall pass the final order in accordance with law.

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Considering the said submission, the present writ petition is disposed of, with direction to the petitioner to file a reply to Ext.P4 notice in Form No.12A, within a period of 15 days from today, and the respondent will consider the objection. After giving an opportunity of hearing to the petitioner, order would be passed , strictly in accordance with law.

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Sd/-

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DINESH KUMAR SINGH JUDGE

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WP(C) NO. 37446 OF 2022

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APPENDIX OF WP(C) 37446/2022

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`PETITIO` `Exhibit`	`NER EXHIBITS` `P1`	`TRUE COPY OF THE CERTIFICATE ISSUED BY THE` `DEVELOPMENT COMMISSIONER DATED 21.5.2008`
`Exhibit`	`P2`	`TRUE COPY OF THE CERTIFICATE ISSUED BY THE` `DEVELOPMENT COMMISSIONER DATED 8.9.2011`
`Exhibit`	`P3`	`TRUE COPY OF NOTICE DATED 17.3.2010 ISSUED` `BY THE COMPETENT AUTHORITY`
`Exhibit`	`P4`	`TRUE COPY OF THE DEMAND NOTICE IN FORM` `NO.12A DATED 19.10.2022 ISSUED BY THE` `RESPONDENT`
`RESPOND`	`ENT EXHIBITS`
`Exhibit`	`R(a)`	`A TRUE COPY OF THE E-MAIL COMMUNICATION` `DATED 02.11.2022 SUBMITTED BY THE` `PETITIONER`
`PETITIO`	`NER EXHIBITS`
`Exhibit`	`P5`	`True copy of Form 20H issued to the` `Petitioner dated 30.4.2009`
`Exhibit`	`P6`	`True copy of Form No.20E issued on` `20.2.2009`
`Exhibit`	`P7`	`True copy of Form No.20E issued on` `20.08.2009`
`Exhibit`	`P8`	`True copy of Form No.20E issued on` `22.02.2010`
`Exhibit`	`P9`	`True copy of Form No.20E issued on` `22.2.2010`
`Exhibit`	`P10`	`True copy of Form No.20E issued on` `22.2.2010`
`Exhibit`	`P11`	`True copy of Form No.20E issued on` `22.2.2010`
`Exhibit`	`P12`	`True copy of Form No.1EE issued on` `23.01.2012`
`Exhibit`	`P13`	`True copy of Clarification No.CT-` `14094/09/CT dated 3.4.2009`
`Exhibit`	`P14`	`True copy of audited statement in Form` `No.13 and 13A of the petitioner for the` `relevant year`

Ihi Corporation, v. Deputy Commissioner (Works Contract), Ernakulam

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Ihi Corporation, v. Deputy Commissioner (Works Contract), Ernakulam

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