M/S P.K.Ramachandran vs Union Of India
2023 Latest Caselaw 79 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. 24343 OF 2019


PETITIONER:


            M/S P.K.RAMACHANDRAN
            ENGINEERING CONTRACTORS, DEEPA MANDIR,
            KARUVELIPPADY, KOCHI-682 005.
            REPRESENTED BY ITS MANAGING PARTNER
            ASOKA RAMACHANDRAN DENOOP.


            BY ADV M.A.JINSA MOL




RESPONDENTS:


    1       UNION OF INDIA
            REPRESENTED BY ITS PRINCIPAL SECRETARY,
            MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,
            NORTH BLOCK, NEW DELHI-110 001.


    2       CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
            REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
            NORTH BLOCK, NEW DELHI-110 001.


    3       STATE OF KERALA,
            REPRESENTED BY ITS SECRETARY TO TAXES,
            SECRETARIAT, THIRUVANANTHAPURAM-695 002.


    4       THE COMMERCIAL TAX OFFICER (WC AND LT),
            DEPARTMENT OF COMMERCIAL TAXES ,
            OFFICE OF DEPUTY COMMISSIONER, CLASS TOWER, 2ND FLOOR,
            OLD RAILWAY STATION ROAD, ERNAKULAM,KOCHI-18
 W.P.(C)No.24343/2019                      2


      5      THE STATE ASSISTANT COMMISSIONER,
             STATE GOODS AND SERVICE TAX DEPARTMENT, CIVIL
             STATION, KAKKANAD, ERNAKULAM-682 030.

             BY ADV. S. MANU (ASGI) (FOR R1)
                ADV. SREELAL N. WARRIER (SC) (FOR R2)
                ADV. THUSHARA JAMES (SR GP) (FOR R3 TO R5)




       THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   06.01.2023,       THE   COURT   ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 W.P.(C)No.24343/2019            3




                       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 is pending before this Court, the

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

today to either file reply to notice issued to him or to file

appeal against the impugned order of assessment.

Sd/-

GOPINATH P.

JUDGE ats

APPENDIX OF WP(C) 24343/2019

PETITIONER EXHIBITS

EXHIBIT P1 A TRUE COPY OF ASSESSMENT ORDER DATED 19.12.2018 ISSUED BY THE 4TH RESPONDENT FOR THE YEAR 2013-14

EXHIBIT P2 A TRUE COPY OF ASSESSMENT ORDER DATED 19.12.2018 ISSUED BY THE 4TH RESPONDENT FOR THE YEAR 2014-15

EXHIBIT P3 A TRUE COPY OF ASSESSMENT ORDER DATED 19.12.2018 ISSUED BY THE 4TH RESPONDENT FOR THE YEAR 2015-16

EXHIBIT P4 A TRUE COPY OF DEMAND NOTICE DATED 1.7.2019 ISSUED BY 5TH RESPONDENT FOR THE YEAR 2013-14

EXHIBIT P5 A TRUE COPY OF DEMAND NOTICE DATED 3.7.2019 ISSUED BY 5TH RESPONDENT FOR THE YEAR 2014-15

EXHIBIT P6 A TRUE COPY OF DEMAND NOTICE DATED 3.7.2019 ISSUED BY 5TH RESPONDENT FOR THE YEAR 2015-16