M/S.Shine Jewellery vs Sri. Makkar
2024 Latest Caselaw 4645 Ker

Kerala High Court

M/S.Shine Jewellery vs Sri. Makkar on 6 February, 2024

Author: C.S.Dias

Bench: C.S.Dias

Con.Case(C) No.2446/2023                     1/3

                           IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                           PRESENT
                              THE HONOURABLE MR.JUSTICE C.S.DIAS
                 Tuesday, the 6th day of February 2024 / 17th Magha, 1945

                   CONTEMPT CASE(C) NO. 2446 OF 2023(S) IN WP(C) 21086/2023


      PETITIONER/PETITIONER IN WP(C):


                M/S. SHINE JEWELLERY, DOOR NO. V/255, MAIN ROAD,

                KOORKENCHERY CENTER, THRISSUR,

                REPRESENTED BY ITS MANAGING PARTNER, SRI. NIJU V S,

                AGED 54 YEARS, PIN - 680 007.

              BY ADVOCATE SRI. TOMSON T. EMMANUEL

      RESPONDENT/1ST RESPONDENT IN WP(C):


                SRI. MAKKAR,    WORKING AS THE ENFORCEMENT OFFICER,

                ENFORCEMENT SQUAD, STATE GOODS AND SERVICES TAX DEPARTMENT,

                NEDUMGANDAM, IDUKKI, PIN - 685 553.

                BY GOVERNMENT PLEADER


        This Contempt of court case (civil) having come up for orders on
   06.02.2024, the court on the same day passed the following:


                                                                      P.T.O.
 Con.Case(C) No.2446/2023                     2/3




                                      C.S.DIAS, J.
                    ----------------------------------------------------
                            Con. Case No. 2446 of 2023
                     ----------------------------------------------------
                    Dated this the 6th day of February, 2024



                                     ORDER

On a perusal of the materials placed on record, it is

seen that subsequent to the passing of Annexure-I

Judgment, the respondent in the status of Joint

Commissioner of State, Tax has filed W.P.(C) No.38455

of 2023 and Annexure R1 Order has been passed on

22.11.2023. Therefore, I am of the view that so far as

the said order is enforced, respondent cannot be said to

be in contempt. Hence, post this Contempt Case after

the disposal of W.P.(C) No.38455 of 2023.

Sd/-

C.S. DIAS JUDGE BR

06-02-2024 /True Copy/ Deputy Registrar

APPENDIX OF CON.CASE(C) 2446/2023

Annexure-I CERTIFIED COPY OF THE JUDGMENT DATED 08.08.2023 PASSED BY THIS HON'BLE COURT IN WP(C) NO.21086 OF 2023. Annexure R(1) A TRUE COPY OF THE INTERIM ORDER DATED 22/11/2023 PASSED BY THE HONOURABLE COURT IN WP(C)38455/2023.

06-02-2024 /True Copy/ Deputy Registrar