M/S. Raphael & Company vs The Assistant Commissioner (Special ...
2024 Latest Caselaw 27884 Ker

Kerala High Court

M/S. Raphael & Company vs The Assistant Commissioner (Special ... on 13 September, 2024

Author: P Gopinath

Bench: P Gopinath

                                                         2024:KER:70204
W.P (C) No.27369/2023          -1-
             IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                THE HONOURABLE MR. JUSTICE GOPINATH P.

    FRIDAY, THE 13TH DAY OF SEPTEMBER 2024 / 22ND BHADRA, 1946

                       WP(C) NO. 27369 OF 2023

PETITIONER/S:

          M/S. RAPHAEL & COMPANY,
          14/405 PSC POLE CASTING YARD, CHITTYSSERY ROAD, THALORE,
          THRISSUR, REPRESENTED BY ITS MANAGING PARTNER, V.K. FRANCIS,
          PIN - 680306

          BY ADVS.
          MEERA V.MENON
          R.SREEJITH
          K.KRISHNA
          PARVATHY MENON

RESPONDENT/S:

    1     THE ASSISTANT COMMISSIONER (SPECIAL CIRCLE),
          STATE GST DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680004

    2     KERALA STATE ELECTRICITY BOARD ( KSEB) LTD.,
          GANDHI SQUARE, D.H. ROAD, ERNAKULAM, REPRESENTED BY CHIEF
          ENGINEER (DISTRIBUTION CENTRAL), PIN - 682011

    3     KERALA STATE ELECTRICITY BOARD (KSEB) LTD.,
          VYDHUTHI BHAVANAMN, PATTOM, THIRUVANANTHAPURAM, REPRESENTED
          BY ITS CHIEF ENGINEER (SCM), PIN - 695004

    4     STATE OF KERALA,
          REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT
          SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001

          BY ADVS.
          SABU C.J
          S.ANIL KUMAR (TRIVANDRUM)
          RAHUL A.

           SMT. JASMINE M.M. GOVT. PLEADER
     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                                2024:KER:70204
W.P (C) No.27369/2023                -2-

                              JUDGMENT

Learned counsel for the petitioner submits that the petitioner may be

permitted to withdraw this writ petition for availing the benefit of amnesty

scheme. Taking note of the above submission, this writ petition is dismissed

as withdrawn, reserving the liberty of the petitioner to apply for amnesty.

Sd/-

GOPINATH P. JUDGE

AMG 2024:KER:70204

APPENDIX OF WP(C) 27369/2023

PETITIONER EXHIBITS

Exhibit P1 COPY OF CERTIFICATE ISSUED BY GOVERNMENT OF INDIA, MINISTRY OF FINANCE DTD. NIL

Exhibit P2 COPY OF PURCHASE ORDER NO. CE (DC)/62/2010- 11/3073 ISSUED BY THE 2ND RESPONDENT DTD. 21- 12-2010

Exhibit P3 COPY OF INVOICE NO. 690 OF THE PETITIONER DTD. 13-02-2014

Exhibit P4 COPY OF LETTER ISSUED BY THE 3RD RESPONDENT DTD. 08-07-2016

Exhibit P5 COPY OF CIRCULAR NO. PC/SCM/TENDER/PSC POLES/2014-15/CENTRAL/2182 ISSUED BY THE 3RD RESPONDENT DTD. 21-07-2016

Exhibit P6 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10 DTD. 16-08-

Exhibit P6 (a) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11 DTD. 16-08-

Exhibit P6 (b) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DTD. 16-08-

Exhibit P6 (c) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DTD. 16-08-

Exhibit P6 (d) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DTD. 16-08-

Exhibit P7 COPY OF ORDER NO. C3/22584/16/CT ISSUED BY THE AUTHORITY FOR CLARIFICATION U/S. 94 OF THE KVAT ACT DTD. 21-01-2017 2024:KER:70204

Exhibit P8 COPY OF JUDGMENT IN OT APPEAL NO. 6 OF 2017 OF THIS HON'BLE COURT DTD. 01-03-2023

Exhibit P9 COPY OF ORDER IN TA (VAT) NOS. 384 TO 388/2017 ISSUED BY THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM DTD. 15-06-2023

Exhibit P10 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND & 3RD RESPONDENT DTD. 12-08-

RESPONDENT EXHIBITS

Exhibit R2(a) True copy of the Purchase Order No. SCM.131/2015-16/5542 dated 02/03/2016