Tyre Bazar vs The State Tax Officer on 6 January, 2023

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Kerala High Court

Tyre Bazar vs The State Tax Officer on 6 January, 2023

Bench: P Gopinath

                     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. 16007 OF 2018
PETITIONER:

     1        TYRE BAZAR
              ITR JUNCTION, VAZHAPILLY,MUVATTUPUZHA,
              REPRESENTED BY IT'S PROPRIETORP.P.BASHEER
              BY ADVS.
              SRI.AJI V.DEV
              SMT.O.A.NURIYA
              SRI.M.G.SHAJI

RESPONDENTS:

     1        THE STATE TAX OFFICER
              S.G.S.T DEPARTMENT, MUVATTUPUZHA.
     2        THE COMMISSIONER OF STATE TAXES
              TAX TOWER, KARAMANA,THIRUVANANTHAPURAM- 695 002
     3        THE STATE OF KERALA REPRESENTED
              BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-
              695 002
     4        THE CENTRAL BOARD OF INDIRECT TAXES
              CUSTOMS, REPRESENTED BY IT'S CHAIRMAN, DEPARTMENTOF REVENUE,
              NORTH BLOCK,NEW DELHI- 110 001
     5        THE UNION OF INDIA REPRESENTED BY ITS
              PRINCIPAL SECRETARY, MINISTRY OF FINANCE,DEPARTMENT OF
              REVENUE, NORTH BLOCK NEW DELHI 110 001.
              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.16007 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.16007 of 2018 3 APPENDIX OF WP(C) 16007/2018 PETITIONER'S EXHIBITS:

EXHIBIT P1 A TRUE COPY OF THE SHAW CAUSE NOTICE ISSUED U/S. 25(1) OF THE KVAT ACT FOR 2015-16 DATED 08.12.2017 EXHIBIT P2 A TRUE COPY OF THE REPLY FIELD FOR 2015-16 DATED 29.01.2018 EXHIBIT P3 A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2015-16 DATED 22.02.2018 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A. TO JUDGE

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Kerala High Court