Src Building Products vs The State Tax Officer
2023 Latest Caselaw 233 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. 193 OF 2019
PETITIONER:

            SRC BUILDING PRODUCTS,
            V.P. MARAKKAR ROAD, EDAPPALLY,
            KOCHI-682 024.
            REPRESENTED BY ROYMON V.M., MANAGING PARTNER,
            SRC BUILDING PRODUCTS.

            BY ADVS.
            K.M.CHERIAN
            SRI.LIJO VARGHESE
            SRI.R.RAMAKRISHNAN POTTY



RESPONDENTS:

    1       THE STATE TAX OFFICER,
            DEPARTMENT OF STATE GOODS AND SERVICES TAX, 1ST CIRCLE,
            KALAMASSERY, KAKKANAD, KOCHI-682 025.

    2       THE COMMISSIONER,
            DEPARTMENT OF STATE GOODS AND SERVICES TAX,
            THIRUVANANTHAPURAM-695 002.

    3       THE STATE OF KERALA,
            REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES,
            SECRETARIAT, THIRUVANANTHAPURAM-695 001.

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

            BY ADVS.
            SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE

            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. 193 OF 2019

                                 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. 193 OF 2019

APPENDIX OF WP(C) 193/2019

PETITIONER EXHIBITS

EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32071235826/2012-13 DATED 30.7.2018