T.U. Abdul Kareem vs The State Tax Officer
2023 Latest Caselaw 81 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. 28005 OF 2018
PETITIONER/S:
           T.U. ABDUL KAREEM
           AGED 53 YEARS
           PROPRIETOR, ROYAL PLY, MUDICKAL P.O, PERUMBAVOOR,
           ERNAKULAM DISTRICT, PIN - 683547
           BY ADV R. MURALEEDHARAN


RESPONDENT/S:
     1     THE STATE TAX OFFICER
           STATE GOODS AND SERGICE TAX DEPARTMENT, FIRST CIRCLE,
           MINI CIVIL STATION, PERUMBAVOOR, ERNAKULAM, PIN -
           683542
     2     THE COMMISSIONER OF STATE TAXES
           TAX TOWER,KILLIPALAM,KARAMANA.P.O,THIRUVANANTHAPURAM-
           695002.
     3     STATE OF KERALA
           REPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES
           DEPARTMENT,GOVERNMENT
           SECRETARIAT,THIRUVANANTHAPURAM,PIN-695002.
     4     CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
           DEPARTMENT OF REVENUE,MINISTYR OF FINANCE,GOERNMENT OF
           INDIA,NORTH BLOCK,NEW DELHI-110001,REPRESENTED BY ITS
           CHAIRMAN.
     5     THE UNION OF INDIA
           REPRESENTED BY THE PRINCIPAL SECRETARY TO
           GOVERNMENT,MINISTRY OF FINANCE,DEPARTMENT OF
           REVENUE,NORTH BLOCK,NEW DELHI-110001.
     6     INSPECTING ASSISTANT COMMISSIONER OF STATE TAX
           STATE GOODS AND SERVICE TAX DEPARTMENT,MUVATTUPUZHA AT
           MINI CIVIL STATIONMUVATTUPUZHA,
           COCHIN-686661.
           BY ADVS.
           SREELAL N.WARRIER, SC
           GOVERNMENT PLEADER

          ADV. THUSHARA JAMES (SR GP).
          ADV. S MANU (DSGI)


     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. 28005 OF 2018                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 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 ajt

APPENDIX OF WP(C) 28005/2018

PETITIONER EXHIBITS EXHIBIT P1 TRUE C0PY OF THE ASSESSEMENT ORDER PASSED UNDER RULE 6(5)OF THE CST ACT,1956 FOR THE YEAR 2014-2015 DT.19.O7.2018.