Kerala High Court
Evens Constructions (P) Ltd vs The State Tax Officer (Int) on 6 January, 2023
Author: P Gopinath
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. 2092 OF 2022
PETITIONER:
M/S.EVENS CONSTRUCTION(P) LTD.,
DISHA BUILDING, NEAR MUNICIPAL TOWN HALL,
IRINJALAKKUDA, REPRESENTED BY ITS MANAGING DIRECTOR
DHEERAJ MOHAN.
BY ADVS.
P.N.DAMODARAN NAMBOODIRI
HRITHWIK D. NAMBOOTHIRI
RESPONDENTS:
1 THE STATE TAX OFFICER (INT)
O/O THE DEPUTY COMMISSIONER OF STATE TAX (INT),
SQUAD NO 1, STATE GST DEPARTMENT, POOTHOLE,
THRISSUR-680 004.
2 THE COMMERCIAL TAX OFFICER (WC & LT),
STATE GST DEPARTMENT, POOTHOLE, THRISSUR-680 004.
3 THE SECRETARY,
TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT,
THIRUVANANTHAPURAM-695 001
4 THE CENTRAL BOARD OF EXCISE & CUSTOMS,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NEW DELHI-110 001,
REP BY THE COMMISSIONER.
BY ADV SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE
AND CUSTOMS
ADV.SREELAL WARRIER
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. 2092 OF 2022
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 was pending before this Court, the petitioner in this case shall be given eight weeks' time from today to either file reply to the notices issued to him or to file appeal against the impugned order of assessment.
Sd/-
GOPINATH P. JUDGE DK WP(C) NO. 2092 OF 2022 3 APPENDIX OF WP(C) 2092/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE SIR NO.245049 DATED 1.12.2017 ISSUED BY THE 1ST RESPONDENT THRISSUR TO THE PETITIONER Exhibit P2 TRUE COPY OF THE PENALTY NOTICE NO:ITD GST/4/2017-18(2015-16) DATED 7.12.2021 FOR THE YEAR 2015-16 U/S 67(1) OF KVAT ACT ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER Exhibit P3 TRUE COPY OF THE PENALTY NOTICE NO:ITD GST/4/2017-18(2016-17) DATED 7.12.2021 FOR THE YEAR 2016-17 U/S 67(1) OF KVAT ACT ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER Exhibit P4 TRUE COPY OF THE PENALTY NOTICE NO:ITD GST/4/2017-18 DATED 7.12.2021 FOR THE YEAR 2017-18 U/S 67(1) OF KVAT ACT ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER Exhibit P5 TRUE COPY OF THE CONSTITUTIONAL [101ST AMENDMENT] ACT 2016 Exhibit P6 TRUE COPY OF THE UNION LIST [LIST 1] TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA Exhibit P7 TRUE COPY OF THE STATE LIST [LIST 11] TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA Exhibit P8 TRUE COPY OF THE NOTIFICATION NO:SO 2986(E) DATED 16.9.2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA Exhibit P9 TRUE COPY OF THE STAY ORDER IN W.A.NO 1035/2019 ISSUED BY HON'BLE BY THIS COURT DATED 11.4.2019