Evens Constructions (P) Ltd vs The State Tax Officer (Int)
2023 Latest Caselaw 201 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
        FRIDAY, THE 6TH DAY OF JANUARY 2023 / 16TH POUSHA, 1944
                        WP(C) NO. 9969 OF 2022
PETITIONER:

            M/S.EVENS CONSTRUCTIONS (P) LTD.,
            DISHA BUILDING, NEAR MUNICIPAL TOWN HALL, IRINJALAKKUDA
            REPRESENTED BY ITS MANAGING PARTNER DHEERAJ MOHAN

            BY ADVS.
            P.N.DAMODARAN NAMBOODIRI
            HRITHWIK D. NAMBOOTHIRI



RESPONDENTS:

    1       THE STATE TAX OFFICER (INT)
            O/O THE DEPUTY COMMISSIONER OF STATE TAX (INT),
            STATE GST DEPARTMENT, POOTHOLE, THRISSUR - 680 004.

    2       THE STATE TAX OFFICER(WC AND LT)
            STATE GST DEPARTMENT, SGST COMPLEX, POOTHOLE,
            THRISSUR - 680 004.

    3       THE SECRETARY
            TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT,
            THIRUVANANTHAPURAM - 695 001.

    4       THE CENTRAL BOARD OF EXCISE & CUSTOMS,
            DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
            GOVERNMENT OF INDIA, NEW DELHI - 110 001

            ADV. THUSHARA JAMES (SR GP)
            ADV.SREELAL WARRIER, SC
            ADV.P.S.SREEJITH
            ADV.S.MANU, DSGI




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
06.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 9969 OF 2022

                                 2


                           JUDGMENT

This matter stands covered against the petitioner by virtue

of the judgment of a Division Bench of this Court in Sheen

Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer

(IB)-1 and others. Therefore, the writ petition will stand

dismissed in the light of the judgment dated 30.11.2022 in W.A.

No.747/2019 Sheen Golden Jewels (India) Pvt. Ltd. (Supra).

Since the matter was pending before this Court, the

petitioner in this case shall be given eight weeks' time from today

to either file reply to the notices issued to him or to file appeal

against the impugned order of assessment.

Sd/-

GOPINATH P.

JUDGE DK WP(C) NO. 9969 OF 2022

APPENDIX OF WP(C) 9969/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE INTERIM ORDER DATED 25-

01-2022 IN W.P(C) NO. 2092/2022

Exhibit P2 TRUE COPY OF THE PENALTY ORDER DATED 26-

02-2022 BEARING NO. ITD GST/4/2017-18 (2015-2016) FOR THE YEAR 2015-16 U/S. 67(1) OF KVAT ACT ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.

Exhibit P3 TRUE COPY OF THE PENALTY ORDER DATED 26-

02-2022 BEARING NO. ITD GST/4/2017-18 (2016-2017) FOR THE YEAR 2016-17 U/S. 67(1) OF KVAT ACT ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.

Exhibit P4 TRUE COPY OF THE PENALTY ORDER DATED 26-

02-2022 BEARING NO. ITD GST/4/2017-18 (2017-18) FOR THE YEAR 2017-18 U/S. 67(1) OF KVAT ACT ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.

Exhibit P5 TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 16-03-2022 BEARING NO.

32081632312/2015-16 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2015-

Exhibit P6 TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 16-03-2022 BEARING NO.

32081632312/2016-17 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2016-

Exhibit P7 TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 16-03-2022 BEARING NO.

32081632312/2017-18 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2017-

Exhibit P8 TRUE COPY OF THE CONSTITUTIONAL [101ST AMENDEMENT] ACT 2016 WP(C) NO. 9969 OF 2022

Exhibit P9 TRUE COPY OF THE UNION LIST (LIST 1) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA

Exhibit P10 TRUE COPY OF THE STATE LIST (LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA

Exhibit P11 TRUE COPY OF THE NOTIFICATION NO. SO 2986(E) DATED 16-09-2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA.

Exhibit P12 TRUE COPY OF THE STAY ORDER IN W.A NO.

1035/2019 IS ISSUED BY HON'BLE BY THIS COURT.