2026 Supreme(Online)(Ker) 6170

IN THE HIGH COURT OF KERALA AT ERNAKULAM
HARISANKAR V. MENON, J
NAVAKERALAPURI SARVODAYA SETTLEMENT CO-OPERATIVE SOCIETY LTD. NO.1 – Appellant
Versus
UNION OF INDIA – Respondent
WP(C) NO. 8110 OF 2023

The writ petition was dismissed as it was covered by the precedent set in an earlier ruling, affirming judicial consistency.

Headnote:Statute Analysis: The matter pertains to a writ petition governed under relevant provisions reflecting similar issues as determined in Vellangallur Peoples Welfare Co-operative Society Ltd. v. Union of India [2025 (6) KLT 163]. Facts of the Case: The petitioner challenges a notice issued by the Kerala State Co-operative Bank Ltd. regarding tax matters, with outcomes anticipated per previous court judgment.

Findings of Court:
The court aligns with previous judgments affecting similar cases.

Issues: The court examines whether the issues in the current writ petition are analogous to previous judgments.

Ratio Decidendi: The ruling draws from established principles laid out in the prior judgment, asserting the petitioner's claims are insufficient under existing judicial precedents.

Result: This writ petition would also stand dispose of in terms of the aforementioned judgment.