Jyothy Labs Ltd vs Deputy Commissioner Of State Tax
2023 Latest Caselaw 203 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. 4570 OF 2021
PETITIONER:

            JYOTHY LABS LTD,
            FORMERLY JYOTHY LABORATORIES LIMITED,
            KOONAMMOOCHI P.O, THRISSUR-680 102,
            BY T.V. THILAKAN, MANAGER ACCOUNTS.

            BY ADVS.
            P.RAGHUNATH
            SRI.PREMJIT NAGENDRAN



RESPONDENTS:

    1       DEPUTY COMMISSIONER OF STATE TAX,
            SPECIAL CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT,
            THRISSUR - 680 004.

    2       THE COMMISSIONER,
            STATE GOODS AND SERVICE TAX DEPT,
            THIRUVANANTHAPURAM - 695 001.

    3       SECRETARY,
            TAX DEPARTMENT, GOVT. OF KERALA, SECRETARIAT,
            THIRUVANANTHAPURAM - 695 001.

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

            BY ADV SRI.RAJESH. K.RAJU
            ADV.SREELAL N WARRIER, SC

            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. 4570 OF 2021

                                 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. 4570 OF 2021

APPENDIX OF WP(C) 4570/2021

PETITIONER EXHIBITS

EXHIBIT P1 PHOTOCOPY OF NOTICE DT. 22.07.2020 U/S.

25(1) OF THE ACT FOR 2016-17.

EXHIBIT P2 PHOTOCOPY OF REPLY DT. 31.10.2020 TO EXT. P1 NOTICE.

EXHIBIT P3 PHOTOCOPY OF ASSESSMENT ORDER DT.13.11.2020 WITH DEMAND NOTICE.

EXHIBIT P4 PHOTOCOPY OF RACTIFIED ORDER U/S. 25(1) OF THE ACT DT. 01.02.2021.

EXHIBIT P5 PHOTOCOPY OF INTERIM ORDER DT.

05.02.2021 IN WPC NO.1478/21

EXHIBIT P6 TRUE COPY OF THE WPC NO 14366/2018