M/S. Tharayil Medicals vs The Deputy Commissioner
2024 Latest Caselaw 33005 Ker

Kerala High Court

M/S. Tharayil Medicals vs The Deputy Commissioner on 14 November, 2024

Author: P Gopinath

Bench: P Gopinath

WP(C) NO. 40063 OF 2024                            2024:KER:85109
                                  1
              IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                 PRESENT

               THE HONOURABLE MR. JUSTICE GOPINATH P.

 THURSDAY, THE 14TH DAY OF NOVEMBER 2024 / 23RD KARTHIKA, 1946

                        WP(C) NO. 40063 OF 2024

PETITIONER:

             M/S. THARAYIL MEDICALS,
             5/499, EAST FORT, THRISSUR, REPRESENTED BY ITS
             MANAGING PARTNER, T.D. WILSON, PIN - 680005


             BY ADVS.
             K.KRISHNA
             ACHYUTH MENON
             NIRMAL KRISHNAN




RESPONDENT:

             THE DEPUTY COMMISSIONER,
             AUDIT DIVISION-IV, TEAM -7, STATE GOODS & SERVICE
             TAX DEPARTMENT, SECOND FLOOR, SGST DEPARTMENT,
             POOTHOLE, THRISSUR, PIN - 680004



             SMT. JASMIN M M (GOVERNMENT PLEADER)


     THIS     WRIT   PETITION   (CIVIL)    HAVING   COME   UP   FOR   FINAL
HEARING ON 14.11.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
 WP(C) NO. 40063 OF 2024                                  2024:KER:85109
                                   2
                           GOPINATH P, J.
          -------------------------------------------------------
                   W.P.(C).No. 40063 of 2024
         --------------------------------------------------------
        Dated this the 14th day of November, 2024

                             JUDGMENT

The issue raised in this Writ Petition (Civil) is covered

against the petitioner by the judgment of this court in

M/s.X.L.Interiors v. Deputy Commissioner (Intelligence)

and Ors; 2024 KER 76194 in W.P.(C).No.35156/2024. For the

same reasons set out in the said judgment, this writ petition

will also stand dismissed.

2. However, it is directed that it is open to the

petitioner to take up any issues specific to any year in the

reply/replies to the show cause notice, and if such contention is

taken specifically in relation to any particular year, such

contention shall be independently considered by the

Adjudicating Authority while passing final orders. The petitioner

is also granted two weeks time from today to file a reply to the

show cause notice.

This writ petition is disposed of accordingly.

Sd/-

GOPINATH P, JUDGE NM WP(C) NO. 40063 OF 2024 2024:KER:85109

APPENDIX OF WP(C) 40063/2024

PETITIONER EXHIBITS

Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE RESPONDENT DTD. 05-08-2024

Exhibit P2 COPY OF JUDGMENT IN THE HIGH COURT OF KARNATAKA IN WRIT PETITION NO, 16500/24 DTD. 07-08-2024

Exhibit P3 COPY OF JUDGMENT IN THE HON'BLE HIGH COURT OF KARNATAKA IN CHIMNEY HILLS EDUCATION SOCIETY V. ADDITIONAL COMMISSIONER OF CENTRAL TAX [2024] 168 TAXMANN.COM 12 (KARNATAKA) DTD. 30-09-2024

Exhibit P4 COPY OF JUDGMENT IN WPC NO. 33659/24 OF THIS HON'BLE COURT DTD. 07-10-2024