The High Court of Kerala dismissed a writ petition filed by a private limited company. The petitioner's counsel submitted that the issue was already covered by a previous judgment against the same assessee in W. A. No.747 of 2019.
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
MONDAY, THE 7TH DAY OF AUGUST 2023 / 16TH SRAVANA, 1945
WP(C) NO. 431 OF 2019
PETITIONER/S:
M/S. EON PROPERTIES PRIVATE LIMITED,
CORPORATE OFFICE AT 28/2275-07,
FIFTH FLOOR, EMPORA GEMZ, NH THONDAYAD BYPASS,
CALICUT – 673 014.
(REPRESENTED BY ITS DIRECTOR K. P. NOUSHAD)
BY ADV. M.P.SHAMEEM AHAMED
ADV. CYRIAC TOM
RESPONDENT/S:
1THE STATE TAX OFFICER (IB) – 1,
OFFICE OF THE DY. COMMISSIONER (In.),
STATE GOODS & SERVICE TAX DEPARTMENT,
KOZHIKKODE – 673 006.
2 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM-695001.3 THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695001.4UNION OF INDIA,
REPRESENTED BY REVENUE SECRETARY,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI-110001.
OTHER PRESENT:
ARUN AJAY SANKAR-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
07.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 431 OF 2019
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JUDGMENT
Learned Counsel for the petitioner submits that the issue involved in the writ petition is covered by the Judgment in W. A. No.747 of 2019 against the petitioner being an assessee. In view of the said statement of the Learned Counsel for the petitioner, the writ petition is dismissed.
DINESH KUMAR SINGH JUDGE
Svn
WP(C) NO. 431 OF 2019
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APPENDIX OF WPC NO.431 OF 2019
PETITIONER’S EXHIBITS
EXHIBIT P-1 COPY OF NOTICE DATED 16.11.2018 ISSUED BY 1ST RESPONDENT UNDER SEC 67 (1) OF KVAT ACT FOR THE YEAR 2013-14 EXHIBIT P-2 COPY OF NOTICE DATED 16.11.2018 ISSUED BY 1ST RESPONDENT UNDER SEC 67 (1) OF KVAT ACT FOR THE YEAR 2014-15 EXHIBIT P-3 COPY OF NOTICE DATED 16.11.2018 ISSUED BY 1ST RESPONDENT UNDER SEC 67 (1) OF KVAT ACT FOR THE YEAR 2015-16
M/S. EON PROPERTIES PRIVATE LIMITED
THE STATE TAX OFFICER (IB)
THE COMMISSIONER OF STATE GOODS AND SERVICE TAX
THE STATE OF KERALA
UNION OF INDIA
DINESH KUMAR SINGH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court