Kerala High Court
Highland Silver Sands(P) Ltd vs The Intelligence Officer (Ib) Ii on 6 January, 2023
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. 39260 OF 2018
PETITIONER:
P.NANDAKUMAR
AGED 56 YEARS
GENERAL AGENCIES, 6/94A, MANALITHARA,
WADAKKANCHERY
BY ADVS.
N.MURALEEDHARAN NAIR
K.HYMAVATHY
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS SERVICE TAX DEPARTMENT,
WADAKKANCHERY-680 582.
2 THE COMMISSIONEER OF STATE TAXES,
TAX TOWER, KARAMANA, THIRUVANANTHAPURAM- 695 002.
3 THE STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM -695 002.
4 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS.
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI- 110 001.
5 THE UNION OF INDIA,
REPRESENTED BY ITS PRINCIPAL SECRETARY,
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI -110 001.
WP(C) Nos.39260, 17188, 20667 &
38535 OF 2018 2
6 THE ASSISTANT COMMISSIONER OF STATE TAX,
STATE GOODS SERVICE TAX DEPARTMENT,
STATE TAX COMPLEX,POOTHOLE, THRISSUR- 680 004
OTHER PRESENT:
ADV. THUSHARA JAMES (SR GP),
ADV. SREELAL N WARRIER (SC),
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 06.01.2023, ALONG WITH WP(C).17188/2018, 20667/2018 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) Nos.39260, 17188, 20667 &
38535 OF 2018 3
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. 17188 OF 2018
PETITIONER:
HIGHLAND SILVER SANDS(P) LTD
AMBAYATHODE: KOODATHAI:
THAMARASSERRY: KOZHIKODE,
REPRESENTED BY VINAY JAMES KYNADI:
MANAGING DIRECTOR
BY ADVS.
P.RAGHUNATH
PREMJIT NAGENDRAN
RESPONDENTS:
1 THE INTELLIGENCE OFFICER (IB) II
DEPARTMENT OF STATE GOODS AND SERVICE TAX,
KOZHIKODE -673 006.
2 THE COMMERCIAL TAX OFFICER
4TH CIRCLE, CALICUT- 673 006.
3 THE COMMISSIONER
STATE GOODS AND SERVICE TAX DEPT.,
THIRUVANANTHAPURAM -695 001.
4 SECRETARY
TAXES DEPARTMENT, GOVERNMENT OF KERALA,
SECRETARIAT, THIRUVANANTHAPURAM- 695 001.
WP(C) Nos.39260, 17188, 20667 &
38535 OF 2018 4
5 CENTRAL BOARD OF EXCISE CUSTOMS
DEPT. OF REVENUE: MINISTRY OF FINANCE:
GOVT. OF INDIA, NEW DELHI- 110 001.
OTHER PRESENT:
ADV. THUSHARA JAMES (SR GP),
ADV. SREELAL N WARRIER (SC),
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 06.01.2023, ALONG WITH WP(C).39260/2018 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) Nos.39260, 17188, 20667 &
38535 OF 2018 5
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. 20667 OF 2018
PETITIONER:
JEEVARAJ P.V.
AGED 54 YEARS
M/S. KAVERI CORPORATION, MUNDAYAD, KANNUR.
BY ADVS.
N.MURALEEDHARAN NAIR
K.HYMAVATHY
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS & SERVICE TAX DEPARTMENT, 111 CIRCLE,
THANA, KANNUR-670 001.
2 THE COMMISSIONER OF STATE TAXES
TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002.
3 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO TAXES,
SECRETARIAT,THIRUVANANTHAPURAM -695 001.
4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS,
REPRESENTED BY ITS CHAIRMAN,
DEPARTMENT OF REVENUE, NORTH BLOCK,
NEW DELHI-110 001
WP(C) Nos.39260, 17188, 20667 &
38535 OF 2018 6
5 THE UNION OF INDIA
REPRESENTED BY ITS PRINCIPAL SECRETARY,
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI-110 001.
OTHER PRESENT:
ADV. THUSHARA JAMES (SR GP),
ADV. SREELAL N WARRIER (SC),
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 06.01.2023, ALONG WITH WP(C).39260/2018 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) Nos.39260, 17188, 20667 &
38535 OF 2018 7
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. 38535 OF 2018
PETITIONER:
M/S. KAY KAY ENTERPRISES,
KUNNATH COMPLEX, VARAVOOR, WADAKKANCHERY,
REPRESENTED BY ITS MANAGING PARTNER,
SRI. K.K. MOITHEEN.
BY ADVS.
N.MURALEEDHARAN NAIR
K.HYMAVATHY
RESPONDENTS:
1 THE STATE TAX OFFICER -I,
STATE GOODS AND SERVICE TAX, KERALA,
WADAKKANCHERY-680 582.
2 THE COMMISSIONER OF STATE TAXES,
TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002.
3 THE STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM-695 002.
4 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
WP(C) Nos.39260, 17188, 20667 &
38535 OF 2018 8
NORTH BLOCK, NEW DELHI-110 001.
5 THE UNION OF INDIA,
REPRESENTED BY ITS PRINCIPAL SECRETARY,
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI-110 001.
OTHER PRESENT:
ADV. THUSHARA JAMES (SR GP),
ADV. SREELAL N WARRIER (SC),
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 06.01.2023, ALONG WITH WP(C).39260/2018 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) Nos.39260, 17188, 20667 &
38535 OF 2018 9
JUDGMENT
[WP(C) Nos.39260, 17188, 20667 & 38535 OF 2018]
These writ petitions stand covered against the
petitioners 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, these writ
petitions 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 is pending before this Court, the
petitioners in these cases shall be given eight weeks' time
from today to either file reply to notice issued to them or to
file appeal against the impugned order of assessment.
Sd/-
GOPINATH P.
JUDGE
ats
WP(C) Nos.39260, 17188, 20667 &
APPENDIX OF WP(C) 39260/2018
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER UNDER CST
ACT PASSED BY 1ST RESPONDENT FOR THE YEAR
2013-14 DATED 16-07-2018
EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER UNDER CST
ACT PASSED BY 1ST RESPONDENT FOR THE YEAR
2014-15 DATED 16-07-2018
EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER UNDER CST
ACT PASSED BY 1ST RESPONDENT FOR THE YEAR
2015-16 DATED 17-07-2018.
EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER UNDER CST
ACT PASSED BY 1ST RESPONDENT FOR THE YEAR
2016-17 DATED 16-07-2018
EXHIBIT P5 TRUE COPY OF DEMAND NOTICE IN FORM NO. IV
ISSUED BY 1ST RESPONDENT FOR THE YEAR 2013-14
DATED 16-07-2018
EXHIBIT P6 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7
OF THE KERALA REVENUE RECOVERY ACT ISSUED BY
6TH RESPONDENT FOR THE YEAR 2014-15 DATED
21-11-2018
EXHIBIT P7 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7
OF THE KERALA REVENUE RECOVERY ACT ISSUED BY
6TH RESPONDENT FOR THE YEAR 2015-16 DATED
21-11-2018
EXHIBIT P8 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7
OF THE KERALA REVENUE RECOVERY ACT ISSUED BY
6TH RESPONDENT FOR THE YEAR 2016-17 DATED
21-11-2018
WP(C) Nos.39260, 17188, 20667 &
APPENDIX OF WP(C) 17188/2018
PETITIONER EXHIBITS
EXHIBIT P1 PHOTOCOPY OF STAY ORDER DT. 04.04.2018 IN
WPC.NO. 11335/2018
EXHIBIT P2 PHOTOCOPY OF NOTICE U/S 10 A OF CST ACT DT.
24.03.2018 FOR 2015-16
EXHIBIT P3 PHOTOCOPY OF NOTICE U/S. 10 A OF CST ACT DT.
24.03.2018 FOR 2016-17
WP(C) Nos.39260, 17188, 20667 &
APPENDIX OF WP(C) 20667/2018
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE MODIFIED ORDER UNDER CST ACT
PASSED BY 1ST RESPONDENT FOR THE YEAR 2011-12
DATED 23/4/2018.
EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER UNDER CST
ACT PASSED BY 1ST RESPONDENT FOR THE YEAR
2014-15 DATED 26/4/2018.
EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER UNDER CST
ACT PASSED BY 1ST RESPONDENT FOR THE YEAR
2015-16 DATED 03/05/2018.
EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.IV
ISSUED BY 1ST RESPONDENT FOR THE YEAR 2014-15
DATED 24/4/2018.
EXHIBIT P5 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.IV
ISSUED BY 1ST RESPONDENT FOR THE YEAR 2015-16
DATED 8/5/2018.
WP(C) Nos.39260, 17188, 20667 &
APPENDIX OF WP(C) 38535/2018
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER UNDER CST
ACT PASSED BY 1ST RESPONDENT FOR THE YEAR
2015-16 DATED 25.10.2018
EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER UNDER CST
ACT PASSED BY 1ST RESPONDENT FOR THE YEAR
2016-17 DATED 30.10.2018
EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.IV
ISSUED BY 1ST RESPONDENT FOR THE YEAR 2015-16
DATED 25.10.2018
EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.IV
ISSUED BY 1ST RESPONDENT FOR THE YEAR 2016-17
DATED 30.10.2018
