Abullais vs State Of Kerala
2023 Latest Caselaw 8566 Ker

Citation : 2023 Latest Caselaw 8566 Ker
Judgement Date : 7 August, 2023

Kerala High Court

Abullais vs State Of Kerala on 7 August, 2023

               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. 26088 OF 2018
PETITIONER:

            ABULLAIS,
            SON OF ABDUL MAJEED, AGED 46 YEARS,
            4 HOMES, PERINTHALMANNA ROAD, SANKARAMANGALAM,
            PATTAMBI, PALAKKAD DISTRICT.

            BY ADVS.
            SRI.JACOB SEBASTIAN
            SMT.ANU JACOB
            SRI.K.V.WINSTON


RESPONDENTS:

    1       STATE OF KERALA & BY SECRETARY TO GOVERNMENT,
            DEPARTMENT OF TAXES, SECRETARIAT,
            TRIVANDRUM - 695 001.

    2       STATE TAX OFFICE,
            SECOND CIRCLE, PALAKKAD, 5TH FLOOR,
            STATE GST COMPLEX, BEHIND CIVIL STATION,
            PALAKKAD DISTRICT-678001.

    3       THE COMMISSIONER,
            STATE GOODS AND SERVICE TAX DEPARTMENT,
            THIRUVANANTHAPURAM-695001.

    4       CENTRAL BOARD OF EXCISE & CUSTOMS
            DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,
            GOVERNMENT OF INDIA, NEW DELHI-110001.

            BY ADV. ARUN AJAY SANKAR -GP
               ADV. SREELAL WARRIER - STANDING COUNSEL


     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. 26088 OF 2018

                                 2


                              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.

Sd/-

DINESH KUMAR SINGH JUDGE

Svn WP(C) NO. 26088 OF 2018

APPENDIX OF WPC NO.26088 OF 2018

PETITIONER'S EXHIBITS

EXHIBIT P-1 A TRUE COPY OF THE NOTICE DATED MAY 15, 2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25 (1) OF THE KVAT ACT