Judgment
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
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 ajt
WP(C) NO. 34120 OF 2018 3 APPENDIX OF WP(C) 34120/2018 PETITIONER EXHIBITS EXHIBIT P1 A TRUE COPY OF THE FORM GSTR-3B ISSUED UNDER RULE 61(5), DATED NIL EXHIBIT P2 A TRUE COPY OF THE CERTIFICATE OF REGISTRATION IN THE NAME OF LATE ANSON ISSUED DATED 30.6.07 EXHIBIT P3 A TRUE COPY OF THE RELEVANT PROVISIONS OF THE GST ACT ISSUED DATED NIL EXHIBIT P4 A TRUE COPY OF THE PROVISIONS OF THE RULES ON UNDER THE GST ACT ISSUED DATED NIL.
EXHIBIT P5 A TRUE COPY OF THE DEATH CERTIFICATE OF LATE ANSON JOSEPH ISSUED BY THE LOCAL AUTHORITY DATED 29.9.2018 EXHIBIT P6 A TRUE COPY OF THE SUCCESSION OP NO. 26 OF 2018 BEFORE THE SUB COURT, IRINJALAKUDA DATED 29.9.2018 EXHIBIT P7 A TRUE COPY OF THE REQUEST OF THE PETITIONER BEFORE THE THIRD RESPONDENT WITH CONSENT LETTER DATED 10.10.2018.
EXHIBIT P8 A TRUE COPY OF THE NOTICE ISSUED TO THE PETITIONER AND OTHERS DATED 3.10.2018.