2018 (3) TMI 350

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....itioner : Sri. M. Gopikrishnan Nambiar Sri.P.Gopinath Sri.K.John Mathai Sri.Joson Manavalan Sri.Kuryan Thomas Sri.Paulose C. Abraham For The Respondent : Sree Lal N. Warrier, SC, JUDGMENT The petitioner claim that they procure IT products and install the products in the premises of customers after customizing it according to the choice and options of such customers. 2. The petitioner c....

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....ued to the petitioner. This assessment order is under challenge in this writ petition. 4. Learned standing counsel for the Department raised an objection with regard to maintainability. According to the learned standing counsel, the petitioner is having an alternate remedy and without recourse to such alternate remedy, the petition is not maintainable. Learned standing counsel also submitted th....

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....efore, the matter should be remitted back for reconsideration. 5. At the first instance I can say that the order is not legally sustainable. As adverted in the impugned order itself, it has to be shown that the petitioner has manufactured goods. Certainly examination of goods is necessary to find goods are exigible to be assessed. Without there being an examination of each of the goods alleged ....

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....e activities of the petitioner would fall for consideration as a 'manufacturer of goods' or not. 6. The petitioner's case is that they have provided service to different customers in the assessment year and each of such services would depend upon the requirement of such customers. The main activity, according to the petitioner, is the supply and installation of goods purchased from ....