Soma Enterprises Ltd vs The Assistant Commissioner ...
2023 Latest Caselaw 87 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. 18296 OF 2018
PETITIONER:

     1        SOMA ENTERPRISES LTD.,
              NH CONNECTIVITY TO VALLARPADAM, WARD NO.2,
              GODOWN ROAD, CHERANALLOOR, COCHIN, PIN-682034,
              REP. BY ITS DY.MANAGER (ACCOUNTS), GOPALA KRISHNA.
              BY ADVS.
              SRI.R.MURALEEDHARAN
              SRI.R.RAMAKRISHNAN POTTY

RESPONDENTS:

     1        THE ASSISTANT COMMISSIONER [WORKS CONTRACT]
              OFFICE OF THE DEPUTY COMMISSIONER,
              DEPARTMENT OF COMMERCIAL TAXES,
              CLAS TOWER, 2ND FLOOR, OLD RAILWAY STATION ROAD,
              ERNAKULAM, PIN-682018.
     2        THE COMMERCIAL 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 CUSTOMS
              DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
              GOVERNMENT 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        ASSISTANT COMMISSIONER OF STATE TAX
              STATE GOODS AND SERVICE TAX DEPARTMENT,
              ERNAKULAM AT CIVIL STATION, KAKKANAD, COCHIN-682030.
              BY ADV SREELAL N. WARRIER, SC,
              CENTRAL BOARD OF EXCISE & CUSTOMS
              ADV. THUSHARA JAMES, SR. GOVERNMENT PLEADER

     THIS     WRIT    PETITION   (CIVIL)   HAVING   COME   UP   FOR   ADMISSION   ON
06.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WPC No.18296 of 2018
                                         2




                               JUDGMENT

Dated this the 06th day of January, 2023

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 SKP/06-01 WPC No.18296 of 2018

APPENDIX OF WP(C) 18296/2018

PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED UNDER RULE 6(5) OF THE CST ACT, 1956 FOR THE YEAR 2010-2011.

RESPONDENTS' EXHIBITS:NIL

TRUE COPY

P.A. TO JUDGE