Mathew Cyriac vs The Assistant Commissioner
2024 Latest Caselaw 13490 Ker

Kerala High Court

Mathew Cyriac vs The Assistant Commissioner on 24 May, 2024

Author: P Gopinath

Bench: P Gopinath

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
        FRIDAY, THE 24TH DAY OF MAY 2024 / 3RD JYAISHTA, 1946
                        WP(C) NO. 13108 OF 2018
PETITIONER/S:

           MATHEW CYRIAC
           PROPRIETOR,CHENNOTH GLASSES & HARDWARES,PALARIVATTOM.

           BY ADVS.
           SRI.AJI V.DEV
           SMT.O.A.NURIYA



RESPONDENT/S:

    1      THE ASSISTANT COMMISSIONER
           SPECIAL CIRCLE, STATE GOODS & SERVICE TAXES,TAX
           COMPLEX, KOTTAYAM - 686 001.

    2      THE ASSISTANT COMMISSIONER
           OF STATE TAXES, S.G.S.T.DEPARTMENT,CIVIL STATION,
           KOTTAYAM - 686 002.

    3      THE COMMISSIONER OF STATE TAXES
           TAX TOWER, KILLIPPALAM,KARAMANA P.O.,
           THIRUVANANTHAPURAM - 695 002.

           SMT. THUSHARA JAMES, SR. GOVT. PLEADER


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P (C) No.13108/2018                -2-


                             JUDGMENT

The issue raised in this writ petition is covered by a Division Bench

judgment of this court in State of Kerala and another v. MCP

Enterprises; 2022 SCC OnLine Ker 6640 in favour of the petitioner.

The writ petition is therefore allowed and the impugned order [Ext.P4]

will stand quashed.

Sd/-

GOPINATH P. JUDGE

AMG

APPENDIX OF WP(C) 13108/2018

PETITIONER EXHIBITS

EXHIBIT P1 A TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED FOR 2010-11 DATED 05/01/2018.

EXHIBIT P2 A TRUE COPY OF THE SECOND PRE-ASSESSMENT NOTICE ISSUED FOR 2010-11 DATED 16/02/2018.

EXHIBIT P3 A TRUE COPY OF THE REPLY FILED AGAINST EXT.P1 DATED 12/02/2018.

EXHIBIT P4 A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR 2010- 11 DATED 19/03/2018.

EXHIBIT P5 A TRUE COPY OF THE JUDGMENT IN STATE OF PUNJAB & OTHERS VS. BHATINDA DISTRICT CO.OP.MILK P.UNION LTD REPORTED IN (2007) 10 VST 180 SC.