2024 (2) TMI 724

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.... Adv Jose Joseph, SC, Income Tax Department, Kerala, Jasmine M.M.-GP JUDGMENT The present writ petition has been filed impugning the assessment order dated 29.02.2020, passed by the State Tax Officer, State Goods and Services Tax Department, Works Contract, Kollam, in respect of the assessment year 2016-2017 under Section 25(1) of the Kerala Value Added Tax Act, 2003 ('the KVAT Act' for shor....

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....the State Tax Officer to the Income Tax Authorities to provide the Income Tax return filed by the petitioner for the assessment year 2017-2018 corresponding to financial year 2016-2017. In response to the said letter written by the State Tax Officer, the Income Tax Authorities handed over the copy of the Income Tax return which would reveal an amount of Rs. 1,65,40,000/- received as sale and servi....

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.... evidence collected by the State Tax Officer was the income tax return filed by M/s Blue Seven Star Constructions Pvt Ltd, which is the company of the petitioner and his wife. He further submits that the income tax return, should not have been the basis for completing the assessment under Section 25(1) of the KVAT Act. He therefore, submits that the manner in which the impugned assessment order ha....

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....has approached this court, the writ petition is therefore not maintainable. It is further submitted that the impugned order is neither without jurisdiction nor against the express provision of law, requiring an interference by this court in exercise of its limited jurisdiction under Article 227 of the Constitution of India. 6. I have considered the submissions and perused the writ petition and ....