2020 (7) TMI 470

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nuel For the Respondent : Sri. Thushara James, Govt. Pleader JUDGMENT The facts narrated in this writ petition (civil) are as follows: That the petitioner was a registered dealer under the KVAT Act, 2003, before the 1st respondent, filed monthly and Ext.P1 annual return for the year 2010-11. Ext.P1 return filed for 2010-11 completed self assessment U/s. 21 of the KVAT Act. The 1st resp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....5A to KVAT Act for the year 2010-11 for quashing the same, under Article 226 of the Constitution of India, which may please be considered in the interest of justice. That on 31/08/2011 - Petitioner submitted Ext.P1 annual return for 2010-2011 and on 30/09/2019 - 1st respondent completed Ext.P2 order for 2010-11 u/s. 25A to KVAT Act. Petitioner relies on Exts.P3 and P4 judgments passed by this Cour....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Commissioner & Others (2016) 96 VST 229(Ker); (2017) 25 KTR 209(Ker) and in Ext.P4 judgment passed by this Court. 3) The Division Bench of this Court upheld Ext.P3 judgment, in the writ Appeal filed by the State. 4) Ext.P2 order is passed as per an ex-parte order and in fact, the notice dated 29/06/2019, alleged is not served to the petitioner. 3. In the light of these avermen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sides, it is seen that the matter in issue is covered in favour of the petitioner as per Ext.P3 judgment in the case in Philips India Ltd. Vs. Assistant Commissioner & Others (2016) 96 VST 229(Ker); (2017) 25 KTR 209(Ker) as well as by Ext.P4 judgment passed by this Court on 02/02/2017 in WP(c) 35493/2016. Ext.P3 judgment has been upheld by the Division Bench of this Court. Further petitioner has ....