M/S. Cheerans Structurals vs the Intelligence Inspector

M/S. Cheerans Structurals vs The Intelligence Inspector

Type Court Judgment Court Kerala Decided May 31, 2023

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https://sooperkanoon.com/case/1376330

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Citation: sooperkanoon.com/1376330
Court: Kerala High Court
Judge: Honourable Mrs. Justice Anu Sivaraman
Decided On: May 31, 2023
Case Number: WP(C)/6658/2014

Parties & Advocates

Appellant / Petitioner

M/S. Cheerans Structurals

Respondent

The Intelligence Inspector

Excerpt

in the high court of kerala at ernakulampresent the honourable mrs. justice anu sivaraman wednesday, the 31st day of may 2023 / 10th jyaishta, 1945 wp(c) no. 6658 of 2014 petitioner: m/s. cheerans structurals engineers & contractors, chalissery p.o., palakkad, represented by its managing partner, shirlson mathew. by advs. sri.n.muraleedharan nair sri.v.k.shamusudheen respondents: the intelligence inspector squad no.i, commercial taxes, alappuzha-688 001. sri.sayed murthala thangal-gp this writ petition (civil) having come up for admission on 31.05.2023, the court on the same day delivered the following: wp(c) no. 6658 of 2014 2judgmentdated this the 31st day of may, 2023this writ petition was admitted on 7/3/2014. the petitioner was required to take out notice returnable in ten days and the respondents were directed to release the goods to which ext.p4 notice relates, on the petitioner depositing a sum of rs.25,000/- to be adjusted against the tax liability. it appears that steps have not been taken to serve notice on the intelligence inspector.in any view of the matter, i am sure that the assessment would have been completed and the amounts if any paid for release would have been adjusted against the tax liability. nothing survives for consideration in this writ petition, the writ petition is accordingly closed as infructuous. sd/- anu sivaraman ska judge wp(c) no. 6658 of 2014 3 appendix of wp(c) 6658/2014 petitioner exhibitsexhibit p1 : copy of the registration certificate dtd.17.9.2007. exhibit p2 : copy of the delivery note dtd.5.3.2014. exhibit p3 : copy of the delivery chalan no.965 dtd.5.3.2014. exhibit p4 : copy of the notice no.or.764/2013-14 issued by the respondent under section 47(2) of the kvat act dtd.6.3.2014. exhibit p5 : copy of the aadhar no.956742011095.

Full Judgment

IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN WEDNESDAY, THE 31ST DAY OF MAY 2023 / 10TH JYAISHTA, 1945 WP(C) NO. 6658 OF 2014 PETITIONER: M/S. CHEERANS STRUCTURALS ENGINEERS & CONTRACTORS, CHALISSERY P.O., PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, SHIRLSON MATHEW. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS: THE INTELLIGENCE INSPECTOR SQUAD NO.I, COMMERCIAL TAXES, ALAPPUZHA-688 001. SRI.SAYED MURTHALA THANGAL-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 6658 OF 2014 2

JUDGMENT

Dated this the 31st day of May, 2023

This writ petition was admitted on 7/3/2014. The petitioner was required to take out notice returnable in ten days and the respondents were directed to release the goods to which Ext.P4 notice relates, on the petitioner depositing a sum of Rs.25,000/- to be adjusted against the tax liability. It appears that steps have not been taken to serve notice on the Intelligence Inspector.

In any view of the matter, I am sure that the assessment would have been completed and the amounts if any paid for release would have been adjusted against the tax liability. Nothing survives for consideration in this writ petition, the writ petition is accordingly closed as infructuous. Sd/- ANU SIVARAMAN ska JUDGE WP(C) NO. 6658 OF 2014 3 APPENDIX OF WP(C) 6658/2014 PETITIONER EXHIBITS

EXHIBIT P1 : COPY OF THE REGISTRATION CERTIFICATE DTD.17.9.2007. EXHIBIT P2 : COPY OF THE DELIVERY NOTE DTD.5.3.2014. EXHIBIT P3 : COPY OF THE DELIVERY CHALAN NO.965 DTD.5.3.2014. EXHIBIT P4 : COPY OF THE NOTICE NO.OR.764/2013-14 ISSUED BY THE RESPONDENT UNDER SECTION 47(2) OF THE KVAT ACT DTD.6.3.2014. EXHIBIT P5 : COPY OF THE AADHAR NO.956742011095.

Same Court & Year Kerala · 2023 Same Parties M/S. Cheerans Structurals vs The Intelligence Inspector Same Judge Honourable Mrs. Justice Anu Sivaraman