Glister Sachet India Pvt.Ltd, ... vs Asst.Commissioner - 2, ...
2023 Latest Caselaw 2403 Ker

          IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
     THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
                                    &
        THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
WEDNESDAY, THE 22ND DAY OF FEBRUARY 2023 / 3RD PHALGUNA,
                                  1944
                    WP(C) NO. 37215 OF 2015
PETITIONER:

             GLISTER SACHET INDIA PVT.LTD,
             V/774-AK: KINFRA TECHNO INDUSTRIAL PARK:
             KAKKANCHERRY: MALAPPURAM 673 604.,
             REP. BY DIRECTOR YOONUS MAHAJAS:
             BY ADVS.
             SRI.P.RAGHUNATH
             SRI.PREMJIT NAGENDRAN


RESPONDENT:

             ASST.COMMISSIONER - 2, COMMERCIAL TAXES,
             MALAPPURAM 676 505.


             BY SMT.M.M.JASMINE, GP

       THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   22.02.2023,   THE   COURT    ON    THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 WP(C)No.37215 of 2015
                                          2



                     A.K. JAYASANKARAN NAMBIAR
                                             &
                        MOHAMMED NIAS C.P., JJ
                    ......................................................
                          WP(C)No.37215 of 2015
                        --------------------------------------------
                 Dated this the 22nd day of February, 2023


                                    JUDGMENT

A.K.Jayasankaran Nambiar., J.

In the light of our judgment dated 20.02.2023 in OT

Appeal Nos. 7 and 18 of 2016, wherein, we have pronounced on

the issue of the rate of tax applicable on styrofoam cups for the

assessment years 2013-14 and 2014-15, the said issue in Exts.P4

and P5 notices impugned in this writ petition shall stand covered

by our judgment referred above.

The writ petition is thus closed by relegating the

petitioner to the alternate remedy of filing replies/objections to

Exts.P4 and P5 notices on the other issues raised therein, and

with a further direction to the respondent-assessing authority to

consider the same on merits and pass orders thereon. To enable

the respondent-assessing authority to do so, we direct the

petitioner to file the objections/replies to Exts.P4 and P5 notices

before the respondent - assessing authority within three weeks WP(C)No.37215 of 2015

from the date of receipt of a copy of this judgment. The

respondent shall thereafter proceed to pass orders thereon after

hearing the petitioner within a month thereafter.

Sd/- A.K. JAYASANKARAN NAMBIAR, JUDGE

Sd/- MOHAMMED NIAS C.P.

JUDGE dlk/22.2.2023 WP(C)No.37215 of 2015

APPENDIX OF WP(C) 33907/2015

PETITIONER'S EXHIBITS EXT.P1-TRUE COPY OF THE ANNUAL RETURN FOR 2013-14 EXT.P2-TRUE COPY OF THE ANNUAL RETURN FOR 2014-15 EXT.P3-TRUE COPY OF THE NOTICE U/.S 67 (1) OF THE ACT DATED 22/09/2015 FOR 2013-14 EXT.P4-TRUE COPY OF THE NOTICE 67 (1) OF THE ACT DATED 22/09/2015 FOR 2014-15