ADTECH SYSTEMS LTD. v. THE ASSISTANT COMMISSIONER
Court: High Court of Kerala
Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
Judgment date:
Case summary
High Court of Kerala judgment dated 2020-10-15. ADTECH SYSTEMS LTD. v. THE ASSISTANT COMMISSIONER. Read the judgment and case details on LawSphereX.
Judgment text
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A. K. JAYASANKARAN NAMBIAR THURSDAY, THE 15TH DAY OF OCTOBER 2020 / 23RD ASWINA, 1942 WP(C). No. 16733 OF 2020(N) PETITIONER/S: ADTECH SYSTEMS LTD. GOLF LINK ROAD, KOWDIAR, THIRUVANANTHAPURAM-695003, REPRESENTED BY TIS MANAGING DIRECTOR, M. R. SUBRAMONIAN. BY ADVS. SRI. ADITHYA RAJEEV SHRI. AKHIL DARSAN S. RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, KARAMANA, THIRUVANANTHAPURAM-695002. 2 THE DEPUTY COMMISSIONER (APPEALS), KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM-695002. R1-2 BY GOVERNMENT PLEADER OTHER PRESENT: GP; DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15. 10. 2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C). No. 16733 OF 2020(N) JUDGMENT It is agreed by both sides that Ext.
P5 assessment order is barred by limitation as decided by this Court in favour of the petitioner through the decision reported in Baiju A. A and others V. State Tax Officer [2020(1) KHC 39] as also MCP (M/s) Enterprises & Others V. State of Kerala & Others [2020 (1) KHC 127]. Accordingly, by following the said judgments, the writ petition is allowed by quashing Ext. P5 assessment order with consequential reliefs to the petitioner. Sd/- A. K. JAYASANKARAN NAMBIAR JUDGE SJ WP(C). No. 16733 OF 2020(N) APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF THE ASSESSMENT ORDER DATED 28. 10. 2014. EXHIBIT P2 TRUE PHOTOCOPY OF THE APPELLATE ORDER DATED 28. 9. 2018. EXHIBIT P3 TRUE PHOTOCOPY OF THE NOTICE DATED 16. 3. 2020. EXHIBIT P4 TRUE PHOTOCOPY OF THE REPLY LETTER DATED 21. 3. 2020. EXHIBIT P5 TRUE PHOTOCOPY OF THE ASSESSMENT ORDER DATED 23. 3. 2020.
Source: High Court of Kerala. Dataset: Dattam Labs. CC BY 4.0. Text extracted automatically; compare with the source PDF for layout and accuracy.