Evens Constructions (P) Ltd vs The State Tax Officer (Int)
2023 Latest Caselaw 202 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. 2092 OF 2022
PETITIONER:

            M/S.EVENS CONSTRUCTION(P) LTD.,
            DISHA BUILDING, NEAR MUNICIPAL TOWN HALL,
            IRINJALAKKUDA, REPRESENTED BY ITS MANAGING DIRECTOR
            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),
            SQUAD NO 1, STATE GST DEPARTMENT, POOTHOLE,
            THRISSUR-680 004.

    2       THE COMMERCIAL TAX OFFICER (WC & LT),
            STATE GST DEPARTMENT, 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,
            REP BY THE COMMISSIONER.

            BY ADV SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE
            AND CUSTOMS
            ADV.SREELAL WARRIER

            ADV. THUSHARA JAMES (SR GP)




     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. 2092 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. 2092 OF 2022

APPENDIX OF WP(C) 2092/2022 PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE SIR NO.245049 DATED 1.12.2017 ISSUED BY THE 1ST RESPONDENT THRISSUR TO THE PETITIONER

Exhibit P2 TRUE COPY OF THE PENALTY NOTICE NO:ITD GST/4/2017-18(2015-16) DATED 7.12.2021 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 NOTICE NO:ITD GST/4/2017-18(2016-17) DATED 7.12.2021 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 NOTICE NO:ITD GST/4/2017-18 DATED 7.12.2021 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 CONSTITUTIONAL [101ST AMENDMENT] ACT 2016

Exhibit P6 TRUE COPY OF THE UNION LIST [LIST 1] TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA

Exhibit P7 TRUE COPY OF THE STATE LIST [LIST 11] TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA

Exhibit P8 TRUE COPY OF THE NOTIFICATION NO:SO 2986(E) DATED 16.9.2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA

Exhibit P9 TRUE COPY OF THE STAY ORDER IN W.A.NO 1035/2019 ISSUED BY HON'BLE BY THIS COURT DATED 11.4.2019