Jose K.J vs Union Of India, New Delhi
2023 Latest Caselaw 82 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. 34120 OF 2018
PETITIONER/S:

            JOSE K.J.
            AGED 56 YEARS
            S/O LATE KANNAMPUZHA [email protected] JOSEPH,MOONJELI
            DESOM ,WEST CHALAKKUDY VILLAGE,WEST CHALAKKUDY
            PO,THRISSUR 680307
            BY ADV G.SREEKUMAR (CHELUR)


RESPONDENT/S:

    1       UNION OF INDIA, NEW DELHI
            REPRESENTED THE SECRETARY TO THE GOVERNMENT,MINISTRY OF
            FINANCE,NEW DELHI-1
    2       THE STATE OF KERALA
            REP. BY SECRETARY TO THE GOVERNMENT, MINISTRY OF
            FINANCE, SECRETARIAT, THIRUVANANTHAPURAM-695 001
    3       THE COMMISSIONER OF CUSTOMS
            CENTRAL GST AND CENTRAL EXCISE, KOCHI COMMISSIONARATE,
            C.R. BUILDINGS, I.S. PRESS ROAD, COCHIN-682 018
    4       DEPUTY COMMISSIONER OF STATE TAX
            THRISSUR, TAX COMPLEX, POOTHOLE THRISSUR-680 004
    5       STATE TAX OFFICER
            CHALAKKUDY, OFFICER OF STATE TAX OFFICER, STATE GST
            DEPARTMENT, MINI CIVIL STATION, CHALAKUDY, THRISSUR-680
            307
            BY ADVS.
            SRI.R.PRASANTH KUMAR, CGC
            GOVERNMENT PLEADER




            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. 34120 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) 34120/2018

PETITIONER EXHIBITS EXHIBIT P1 A TRUE COPY OF THE FORM GSTR-3B ISSUED UNDER RULE 61(5), DATED NIL EXHIBIT P2 A TRUE COPY OF THE CERTIFICATE OF REGISTRATION IN THE NAME OF LATE ANSON ISSUED DATED 30.6.07 EXHIBIT P3 A TRUE COPY OF THE RELEVANT PROVISIONS OF THE GST ACT ISSUED DATED NIL EXHIBIT P4 A TRUE COPY OF THE PROVISIONS OF THE RULES ON UNDER THE GST ACT ISSUED DATED NIL. EXHIBIT P5 A TRUE COPY OF THE DEATH CERTIFICATE OF LATE ANSON JOSEPH ISSUED BY THE LOCAL AUTHORITY DATED 29.9.2018 EXHIBIT P6 A TRUE COPY OF THE SUCCESSION OP NO. 26 OF 2018 BEFORE THE SUB COURT, IRINJALAKUDA DATED 29.9.2018 EXHIBIT P7 A TRUE COPY OF THE REQUEST OF THE PETITIONER BEFORE THE THIRD RESPONDENT WITH CONSENT LETTER DATED 10.10.2018.

EXHIBIT P8 A TRUE COPY OF THE NOTICE ISSUED TO THE PETITIONER AND OTHERS DATED 3.10.2018.