Jose K.J. vs. Union Of INDIA, New Delhi
Held
The High Court dismissed the writ petition, holding that the matter was covered against the petitioner by a prior Division Bench judgment in *Sheen Golden Jewels (India) Pvt. Ltd.* However, the petitioner was granted eight weeks to file a reply to the notice or an appeal against the impugned assessment order.
Facts
The petitioner, Jose K.J., filed a writ petition challenging a GST-related notice or an order of assessment. The High Court considered the matter in light of existing precedents.
Key Issues
The key legal issue was whether the petitioner's challenge to a GST notice or assessment order was governed and precluded by the High Court's earlier Division Bench judgment in *Sheen Golden Jewels (India) Pvt. Ltd.*
AI-generated summary — verify with the full judgment below
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. 34120 OF 2018 PETITIONER/S: JOSE K.J. AGED 56 YEARS S/O LATE KANNAMPUZHA OUSEPH@ JOSEPH,MOONJELI DESOM ,WEST CHALAKKUDY VILLAGE,WEST CHALAKKUDY PO,THRISSUR 680307 BY ADV G.SREEKUMAR (CHELUR) RESPONDENT/S: 1 UNION OF INDIA, NEW DELHI REPRESENTED THE SECRETARY TO THE GOVERNMENT,MINISTRY OF FINANCE,NEW DELHI-1 2 THE STATE OF KERALA REP. BY SECRETARY TO THE GOVERNMENT, MINISTRY OF FINANCE, SECRETARIAT, THIRUVANANTHAPURAM-695 001 3 THE COMMISSIONER OF CUSTOMS CENTRAL GST AND CENTRAL EXCISE, KOCHI COMMISSIONARATE, C.R. BUILDINGS, I.S. PRESS ROAD, COCHIN-682 018 4 DEPUTY COMMISSIONER OF STATE TAX THRISSUR, TAX COMPLEX, POOTHOLE THRISSUR-680 004 5 STATE TAX OFFICER CHALAKKUDY, OFFICER OF STATE TAX OFFICER, STATE GST DEPARTMENT, MINI CIVIL STATION, CHALAKUDY, THRISSUR-680 307 BY ADVS. SRI.R.PRASANTH KUMAR, CGC GOVERNMENT PLEADER 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. 34120 OF 2018 2 JUDGMENT
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