Kerala High Court
Modicare Limited vs The Asst.Commissioner on 14 March, 2019
Author: A.Muhamed Mustaque
Bench: A.Muhamed Mustaque
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
THURSDAY, THE 14TH DAY OF MARCH 2019 / 23RD PHALGUNA, 1940
WP(C).No.19563 of 2018
PETITIONER:
MODICARE LIMITED
CC-29/46, JANATHA JN., S.A. ROAD,VYTTILA,
KOCHI-682019,REPRESENTED BY VASANTHA KUMAR,
AUTHORISED SIGNATORY, MODICARE LIMITED.
BY ADVS.
SRI.K.M.CHERIAN
SRI.N.JAYAKUMAR
SRI.R.RAMAKRISHNAN POTTY
RESPONDENTS:
1 THE ASST.COMMISSIONER
DEPARTMENT OF STATE GOODS AND SERVICE TAX,
SPECIAL CIRCLE-I, ERNAKULAM, KOCHI-682015.
2 THE COMMISSIONER
DEPARTMENT OF STATE GOODS AND SERVICES TAX,
THIRUVANANTHAPURAM-695001.
3 THE STATE OF KERALA
REPRESENTED BY THE SECRETARY,DEPARTMENT OF TAXES,
SECRETARIAT,THIRUVANANTHAPURAM-695001.
4 CENTRAL BOARD OF EXCISE & CUSTOMS,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NEW DELHI-110001
OTHER PRESENT:
SRI.SREELAL N WARRIER, SC, CBEC
SMT.M.M. JASMIN, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
14.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.19563/2018 2
J U D G M E N T
This writ petition is filed challenging Ext.P2 assessment order in the light of the 101st amendment to the Constitution.
This issue is covered against the petitioner in the light of the common judgment of this Court in W.P.(C) No.11335 of 2018 and connected cases dated 11.01.2019.
Accordingly, this writ petition is dismissed.
Sd/-
A.MUHAMED MUSTAQUE JUDGE smp W.P.(C) No.19563/2018 3 APPENDIX PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.
32070298972/13-14 DATED 06-12-2017. EXHIBIT P2 TRUE COPY OF THE IMPUGNED ASSESSMENT ORDER 32070298972/13-14(VAT) DATED 30/04/2018. RESPONDENTS' EXHIBITS: NIL.
True Copy P.S to Judge smp