{"id":11321,"date":"2018-02-12T00:00:00","date_gmt":"2018-02-11T18:30:00","guid":{"rendered":""},"modified":"2018-02-12T00:00:00","modified_gmt":"2018-02-11T18:30:00","slug":"sujaya-sadanandan-proprietrix-m-s-arjun-gas-agencies-south-bazar-kannur-versus-assistant-commissioner-special-circle-commercial-kannur","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=11321","title":{"rendered":"Sujaya Sadanandan, Proprietrix, M\/s Arjun Gas Agencies, South Bazar Kannur Versus Assistant Commissioner Special Circle, Commercial Kannur"},"content":{"rendered":"<p>Sujaya Sadanandan, Proprietrix, M\/s Arjun Gas Agencies, South Bazar Kannur Versus Assistant Commissioner Special Circle, Commercial Kannur<br \/>GST<br \/>2018 (4) TMI 271 &#8211; KERALA HIGH COURT &#8211; [2018] 1 GSTL 64 (Ker)<br \/>KERALA HIGH COURT &#8211; HC<br \/>Dated:- 12-2-2018<br \/>WP(C).No. 26065 of 2017 <br \/>GST<br \/>P.B. Suresh Kumar, J.<br \/>\nFor the Petitioner(s):- Sri.N.Muraleedharan Nair Sri.K.S.Ampady, ADVS.<br \/>\nFor the Respondent(s):- Sri. E.P.Govindan, Assessment, Taxes, Special Government Pleader<br \/>\nJUDGMENT<br \/>\nPetitioner was an assessee under the Kerala Value Added Tax Act. By Exts.P3 and P4 applications, the petitioner sought permission of the respondent to submit revised returns for the assessment years 2014-2015 and 2015-2016. The case of the petitioner is that <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=358160\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sujaya Sadanandan, Proprietrix, M\/s Arjun Gas Agencies, South Bazar Kannur Versus Assistant Commissioner Special Circle, Commercial KannurGST2018 (4) TMI 271 &#8211; KERALA HIGH COURT &#8211; [2018] 1 GSTL 64 (Ker)KERALA HIGH COURT &#8211; HCDated:- 12-2-2018WP(C).No. 26065 of 2017 GSTP.B. Suresh Kumar, J. For the Petitioner(s):- Sri.N.Muraleedharan Nair Sri.K.S.Ampady, ADVS. For the Respondent(s):- Sri. E.P.Govindan, Assessment, &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=11321\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Sujaya Sadanandan, Proprietrix, M\/s Arjun Gas Agencies, South Bazar Kannur Versus Assistant Commissioner Special Circle, Commercial Kannur&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11321","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11321","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11321"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11321\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11321"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11321"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}