Kerala Court November 2022 Judgments
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Lisy P.T., vs the State Tax Officer,
Court: Kerala
Decided on: Nov-30-2022
IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 1063 OF 2019 AGAINST THE JUDGMENT WP(C) 35825/2018 OF HIGH COURT OF KERALAAPPELLANT: AJAYAKUMAR P.A., (PROPRIETOR), M/S.UDAYAGIRI RETREAT CENTRE, THOLEPETTY P.O., MANANTHAVADY, WAYANAD. BY ADVS. SRI. A.KUMAR, SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, -2- 3 STATE TAX OFFICER (LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KALPETTA, WAYANAD - 67...
The State Tax Officer (Works Contract) vs Belma Engineers
Court: Kerala
Decided on: Nov-30-2022
IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 676 OF 2020 AGAINST THE JUDGMENT IN WP(C) 13673/2017 OF HIGH COURT OF KERALAAPPELLANTS: 1 STATE OF KERALA REPRESENTED BY SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 COMMERCIAL TAX OFFICER 3RD CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR - 680 001. BY SPL. GP. MOHAMMED RAFIQ., SR. GP. V.K.SHAMSUDHEEN RESPONDENT: MCP ENTERPRISES GURUVAYUR ROAD, PUZHAKKAL, POONKUNNAM, THRISSUR, REP. BY ITS EXECUTIVE PARTNER MR.M.C.MOHAMMED KUTTY. PIN - 680002BY ADV. A KUMAR THIS WRIT PETITION (CIVIL) HAVING RESERVED ON 21.10.2022, ALONG WITH OT.Rev.52/2020, 395/2020 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING: -2-IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESD...
Assistant Commissioner vs National Paints Factories India (P) Ltd
Court: Kerala
Decided on: Nov-30-2022
IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 676 OF 2020 AGAINST THE JUDGMENT IN WP(C) 13673/2017 OF HIGH COURT OF KERALAAPPELLANTS: 1 STATE OF KERALA REPRESENTED BY SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 COMMERCIAL TAX OFFICER 3RD CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR - 680 001. BY SPL. GP. MOHAMMED RAFIQ., SR. GP. V.K.SHAMSUDHEEN RESPONDENT: MCP ENTERPRISES GURUVAYUR ROAD, PUZHAKKAL, POONKUNNAM, THRISSUR, REP. BY ITS EXECUTIVE PARTNER MR.M.C.MOHAMMED KUTTY. PIN - 680002BY ADV. A KUMAR THIS WRIT PETITION (CIVIL) HAVING RESERVED ON 21.10.2022, ALONG WITH OT.Rev.52/2020, 395/2020 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING: -2-IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESD...
M/S.Bikku Associates, vs the Assistant Commissioner of State Tax,State ...
Court: Kerala
Decided on: Nov-30-2022
IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 1063 OF 2019 AGAINST THE JUDGMENT WP(C) 35825/2018 OF HIGH COURT OF KERALAAPPELLANT: AJAYAKUMAR P.A., (PROPRIETOR), M/S.UDAYAGIRI RETREAT CENTRE, THOLEPETTY P.O., MANANTHAVADY, WAYANAD. BY ADVS. SRI. A.KUMAR, SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, -2- 3 STATE TAX OFFICER (LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KALPETTA, WAYANAD - 67...
The Assistant Commissioner (Wc and Lt) vs N.Ayyappan Nair
Court: Kerala
Decided on: Nov-30-2022
IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 676 OF 2020 AGAINST THE JUDGMENT IN WP(C) 13673/2017 OF HIGH COURT OF KERALAAPPELLANTS: 1 STATE OF KERALA REPRESENTED BY SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 COMMERCIAL TAX OFFICER 3RD CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR - 680 001. BY SPL. GP. MOHAMMED RAFIQ., SR. GP. V.K.SHAMSUDHEEN RESPONDENT: MCP ENTERPRISES GURUVAYUR ROAD, PUZHAKKAL, POONKUNNAM, THRISSUR, REP. BY ITS EXECUTIVE PARTNER MR.M.C.MOHAMMED KUTTY. PIN - 680002BY ADV. A KUMAR THIS WRIT PETITION (CIVIL) HAVING RESERVED ON 21.10.2022, ALONG WITH OT.Rev.52/2020, 395/2020 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING: -2-IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESD...
Alappat Gold Den Private Limited vs State of Kerala
Court: Kerala
Decided on: Nov-30-2022
5IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 747 OF 2019 AGAINST THE JUDGMENT IN WP(C) 11335/2018 OF HIGH COURT OF KERALA APPELLANT: SHEEN GOLDEN JEWELS (INDIA) PVT LTD., XXI/1016(2), COLLEGE ROAD, PATHANAMTHITTA, REPRESENTED BY ITS DIRECTOR, M.P.AHAMMED BASHEER. BY ADVS.P B KRISHNAN SRI..P.ABDUL AZEES SRI.G.HARIKUMAR (GOPINATHAN NAIR) SHRI.AKHIL SURESH SMT.T.ARCHANA RESPONDENTS: 1 THE STATE TAX OFFICER (IB)-1 INVESTIGATION BRANCH, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM - 695 001. THE STATE TAX OFFICER (INTELLIGENCE SQUAD NO.1), STATE GOODS AND SERVICE TAX DEPARTMENT, PATHANAMTHITTA - 689 645.[WA Nos.747/2019, 1061/2019, 1146/2019] -2- THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHA...
Eapen Jacob vs Eapen Varghese
Court: Kerala Orders
Decided on: Nov-30-2022
IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE P.SOMARAJAN WEDNESDAY, THE 30TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 RFA NO. 344 OF 2006 (INDIGENT) AGAINST THE JUDGMENT AND DECREE DATED 29.06.2004 IN OS 238/2002 OF ADDITIONAL SUB COURT,KOTTAYAMAPPELLANT/1ST DEFENDANT: EAPEN JACOB, AGED 40 YEARS, SRI.B.ASHOK SHENOY SRI.ABU MATHEW SMT.LAKSHMI B.SHENOY RESPONDENTS/PLAINTIFF & 2ND DEFENDANT: 1 EAPEN VARGHESE, AGED ABOUT 55 YEARS, 2 M.MADHU ALIAS KURIAN MADHU, AGED 42 YEARS, PUTHENPURACKAL HOUSE, NAGAMPADAM, KOTTAYAM. SANIL JOSE - FOR R1 AJU MATHEW - FOR R2 THIS REGULAR FIRST APPEAL HAVING COME UP FOR HEARING ON 30.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: RFA NO.344 OF 2006(INDIGENT)JUDGMENTThe learned counsel for the appellant fairly submitted that there is no instruction from the party concerned in spite of due notice. Hence, the submission is recorded. The appeal is dismissed for non- prosecution. The appellant shall pay the balanc...
P.Y.Mohammed Nisthar, vs the State of Kerala,
Court: Kerala
Decided on: Nov-30-2022
IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 1063 OF 2019 AGAINST THE JUDGMENT WP(C) 35825/2018 OF HIGH COURT OF KERALAAPPELLANT: AJAYAKUMAR P.A., (PROPRIETOR), M/S.UDAYAGIRI RETREAT CENTRE, THOLEPETTY P.O., MANANTHAVADY, WAYANAD. BY ADVS. SRI. A.KUMAR, SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, -2- 3 STATE TAX OFFICER (LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KALPETTA, WAYANAD - 67...
Bellflower Home Care Products, vs State Tax Officer (Ib)-1,
Court: Kerala
Decided on: Nov-30-2022
IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 1063 OF 2019 AGAINST THE JUDGMENT WP(C) 35825/2018 OF HIGH COURT OF KERALAAPPELLANT: AJAYAKUMAR P.A., (PROPRIETOR), M/S.UDAYAGIRI RETREAT CENTRE, THOLEPETTY P.O., MANANTHAVADY, WAYANAD. BY ADVS. SRI. A.KUMAR, SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, -2- 3 STATE TAX OFFICER (LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KALPETTA, WAYANAD - 67...
Supreme Electrical Engineering (P) Ltd., vs the Assistant Commissioner ...
Court: Kerala
Decided on: Nov-30-2022
IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 1063 OF 2019 AGAINST THE JUDGMENT WP(C) 35825/2018 OF HIGH COURT OF KERALAAPPELLANT: AJAYAKUMAR P.A., (PROPRIETOR), M/S.UDAYAGIRI RETREAT CENTRE, THOLEPETTY P.O., MANANTHAVADY, WAYANAD. BY ADVS. SRI. A.KUMAR, SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, -2- 3 STATE TAX OFFICER (LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KALPETTA, WAYANAD - 67...
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