Evens Constructions (P) LTD vs. The State Tax Officer (Int)
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. The Court granted the petitioner eight weeks to either file a reply to the notices or appeal against the impugned assessment orders.
Facts
The petitioner challenged penalty orders and pre-assessment notices issued under the Kerala Value Added Tax (KVAT) Act for assessment years 2015-16 to 2017-18, along with related constitutional amendments and notifications. The challenge was brought before the High Court via a writ petition.
Key Issues
The key legal issue was whether the petitioner's challenge to the penalty orders and pre-assessment notices was sustainable, which the Court determined was settled by a binding Division Bench precedent.
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
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. 9969 OF 2022 PETITIONER: M/S.EVENS CONSTRUCTIONS (P) LTD., DISHA BUILDING, NEAR MUNICIPAL TOWN HALL, IRINJALAKKUDA REPRESENTED BY ITS MANAGING PARTNER 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), STATE GST DEPARTMENT, POOTHOLE, THRISSUR - 680 004. 2 THE STATE TAX OFFICER(WC AND LT) STATE GST DEPARTMENT, SGST COMPLEX, 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 ADV. THUSHARA JAMES (SR GP) ADV.SREELAL WARRIER, SC ADV.P.S.SREEJITH ADV.S.MANU, DSGI 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. 9969 OF 20
The judgment continues below.
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