Ecom Gill Coffee Trading Private ... vs The Intelligence Officer
2023 Latest Caselaw 6906 Ker

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WP(C) No.13397 of 2020


                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                       PRESENT
                    THE HONOURABLE MR.JUSTICE C.S.DIAS
     THURSDAY, THE 22ND DAY OF JUNE 2023 / 1ST ASHADHA, 1945
                           WP(C) NO. 13397 OF 2020
PETITIONER/S:

              ECOM GILL COFFEE TRADING PRIVATE LIMITED
              344 D,E,F, MOOLANKAVU, SULTHAN BATHERY, WAYANAD -
              673 592 REPRESENTED BY ITS FINANCE CONTROLLER
              MR.K.K.KIRAN KUMAR.

              BY ADV K.LATHA


RESPONDENT/S:

      1       THE INTELLIGENCE OFFICER
              SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, WAYANAD
              - 673 592.

      2       THE STATE TAX OFFICER-I
              DEPARTMENT OF COMMERCIAL TAXES, SULTHAN BATHERY,
              WAYANAD -673 592.

      3       THE INSPECTING ASSISTANT COMMISSIONER (REVENUE
              RECOVERY)
              DEPARTMENT OF COMMERCIAL TAXES, WAYANAD - 673592.

              BY ADV DR.THUSHARA JAMES



       THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   22.06.2023,         THE   COURT   ON       THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
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WP(C) No.13397 of 2020




                              C.S DIAS,J.
                           ---------------------------
                      WP(C) No.13397 of 2020
                          -----------------------------
                  Dated this the 22nd day of June, 2023 .

                             JUDGMENT

The learned counsel appearing for the petitioner submits

that the writ petition has become infructuous. The said

submission is recorded. The writ petition is dismissed as

infructuous.

SD/-

sks/22.6.2023 C.S.DIAS, JUDGE

WP(C) No.13397 of 2020

APPENDIX OF WP(C) 13397/2020

PETITIONER EXHIBITS

EXHIBIT P1 THE TRUE COPY OF THE PENALTY ORDER U/S 67(1) VIDE ORDER NO.TCR 15/2015-16 DT. 20/05/2016 FOR THE YEAR 2015-2016 ISSUED BY SECOND RESPONDENT TO THE PETITIONER.

EXHIBIT P2 THE TRUE CPLY OF THE PRE ASSESSMENT NOTICE FOR THE YEAR 2015-2016 U/S 25(1) KVAT AT 2003, DATED 16/11/2016 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER.

EXHIBIT P3 THE TRUE COPY OF THE REPLY DATED 29/12/2016 FILED BY THE PETITIONER AGAINST EXHIBIT P2 PRE ASSESSMENT NOTICE.

EXHIBIT P4 THE TRUE COPY OF THE NOTICE U/S 95 KVAT ACT, 2003 DATED 27/03/2019 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER.

EXHIBIT P5 THE TRUE COPY OF THE REPLY LETTER DATED 15/05/2019 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT AGAINST EXHIBIT P4 NOTICE.

EXHIBIT P6 THE TRUE COPY OF THE ASSESSMENT ORDER NO.32140475245/2015-2016 DATED 31/03/2020 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER.