M/S.Malabar Cements Ltd vs The Assistant Commissioner Of ...
2021 Latest Caselaw 1709 Ker

                 IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                  PRESENT

            THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR

           FRIDAY, THE 15TH DAY OF JANUARY 2021/25TH POUSHA, 1942

                        W.P(C).No.17097 OF 2020(J)


PETITIONER:

                M/S.MALABAR CEMENTS LTD.
                WALAYAR DAM POST, PALAKKAD,
                REPRESENTED BY ITS MANAGING DIRECTOR MOHAMED ALI.M.

                BY ADVS.SRI.HARISANKAR V. MENON
                SMT.MEERA V.MENON

RESPONDENTS:

       1        THE ASSISTANT COMMISSIONER OF STATE TAX
                SPECIAL CIRCLE, DEPARTMENT OF SGST, PALAKKAD-678 001.

       2        THE DEPUTY COMMISSIONER (APPEALS),
                SGST DEPARTMENT, PALAKKAD-678 001.

       3        STATE OF KERALA,
                REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
                GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695 001.

                BY SMT.THUSHARA JAMES, GOVT. PLEADER

          THIS WRIT PETITION        (CIVIL) HAVING COME UP        FOR
     ADMISSION ON 15.01.2021,       THE COURT ON THE SAME         DAY
     DELIVERED THE FOLLOWING:
 W.P.(C).No.17097/2020              :: 2 ::




                            JUDGMENT

The issue involved in this writ petition is squarely covered in

favour of the petitioner by the judgment reported in MCP

Enterprises (M/s) & Others v. State of Kerala & Others -

[2020 (1) KHC 127]. Following the said judgment, the writ

petition is allowed by quashing Ext.P2 assessment order with

consequential reliefs to the petitioner.

Sd/-

A.K.JAYASANKARAN NAMBIAR JUDGE

prp/18/1/2021 W.P.(C).No.17097/2020 :: 3 ::

APPENDIX

PETITIONER'S EXHIBITS:

EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-2012 DATED 04.04.2018.

EXHIBIT P2 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 31.07.2018.

EXHIBIT P3 COPY OF APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT DATED 10.12.2019.

RESPONDENTS EXHIBITS: NIL.

//TRUE COPY//

P.S. TO JUDGE