Rafeek C.P vs The Commerical Tax Officer-11
2023 Latest Caselaw 89 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. 18295 OF 2018
PETITIONER:

     1        RAFEEK C.P.
              PROPRIETOR, M/S.UNIVERSAL ENTERPRISES, PULIYAMPILLY,
              PONJASSERY P.O., PERUMBAVOOR.
              BY ADVS.
              SRI.N.MURALEEDHARAN NAIR
              SMT.K.HYMAVATHY

RESPONDENTS:

     1        THE COMMERICAL TAX OFFICER-11
              2ND CIRCLE, PERUMBAVOOR-683542.
     2        THE COMMISSIONER OF STATE TAXES
              TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002.
     3        THE STATE OF KERALA
              REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
              THIRUVANANTHAPURAM-695002.
     4        THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS
              REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
              NORTH BLOCK, NEW DELHI-110001.
     5        THE UNION OF INDIA
              REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE,
              DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001.
              BY 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.18295 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.18295 of 2018

APPENDIX OF WP(C) 18295/2018

PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER UNDER CST ACT PASSED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 16-04-2018.

EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 16-04-2018.

RESPONDENTS' EXHIBITS:NIL

TRUE COPY

P.A. TO JUDGE