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High Court of KeralaSingle JudgeWrit petitions dismissed; eight weeks’ time to ...

WP(C) Nos.39260, 17188, 20667 & 38535 OF 2018

Case / Petition Number:WP(C) Nos.39260, 17188, 20667 & 38535 OF 2018

Case Details & Bench

Court
High Court of Kerala
Hon'ble Judges
  • GOPINATH P.
Judgment Date
2023-01-06
Court Decision / Holding
These writ petitions are dismissed. They stand covered against the petitioners by virtue of a Division Bench judgment in Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)-1 and others, and will be dismissed in light of the judgment dated 30.11.2022 in W.A. No.747/2019 Sheen Golden Jewels (India) Pvt. Ltd. (Supra). Eight weeks’ time from today are granted to file replies to notices or to file appeals against the impugned orders.
Final Disposition
Writ petitions dismissed; eight weeks’ time to file replies or appeals; binding precedent from Sheen Golden Jewels case.

Parties to the Case

Appellants / Petitioners

  • P. Nandakumar
  • Highland Silver Sands (P) Ltd.
  • Jeevaraj P.V.
  • M/S. Kay Kay Enterprises

Respondents

  • State Tax Officer, State Goods & Service Tax Department, Wadakkanchery
  • Commissioner of State Taxes, Tax Tower, Karamana, Thiruvananthapuram
  • State of Kerala, represented by its Secretary to Taxes, Secretariat, Thiruvananthapuram
  • Central Board of Indirect Taxes and Customs, Department of Revenue, North Block, New Delhi
  • Union of India, represented by its Principal Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi
  • Assistant Commissioner of State Tax, State Goods & Service Tax Department, State Tax Complex, Puthore, Thrissur
  • Intelligence Officer (IB) II, Department of State Goods & Service Tax, Kozhikode

Legal Representation & Advocates

Counsels for Petitioners

  • • N. Muraleedharan Nair
  • • K. Hymavathy

Counsels for Respondents

  • • Thushara James (Sr GP)
  • • Sreelal N Warrier (SC)

Case Synopsis & Summary

These are four consolidated writ petitions challenging CST/GST assessments under the Central Sales Tax Act and related Kerala tax statutes for multiple financial years (2013-14 to 2016-17) filed by different petitioners: P. Nandakumar (M/s General Agencies), Highland Silver Sands (P) Ltd., Jeevaraj P.V. (M/s Kavéri Corporation), and M/s Kay Kay Enterprises. The petitions, heard together on 6 January 2023, name as respondents the State Tax Officer, Commissioner of State Taxes, the State of Kerala represented by the Secretary to Taxes, the Central Board of Indirect Taxes and Customs, the Union of India, and in some petitions the Assistant Commissioner of State Tax or Intelligence Officer (IB). The writ petitions seek relief against assessment orders and demand notices issued under CST and related statutes. The court notes that these petitions are already adjudicated by a Division Bench in Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)-1 and others, with judgment dated 30.11.2022 in W.A. No.747/2019 and adopts its reasoning. Consequently, the petitions are dismissed, with eight weeks’ time granted to file replies to notices or to prefer appeals against the impugned orders. The ruling underscores the binding precedent of the Division Bench decision and directs counsel to proceed accordingly.

Provisions of Law Cited

Section 7 of the Kerala Revenue Recovery ActSection 10A of the CST Act (Central Sales Tax Act)Central Sales Tax Act, 1956Kerala Revenue Recovery Act

Cited Precedents (1)

Case NameCitationTreatmentExplanation
Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)-1 and othersW.A. No. 747/2019PositiveThe Division Bench judgment in Sheen Golden Jewels is directly applied to dismiss the four writ petitions as they are covered by that ruling.

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Extracted Judgment Text

Exact text extracted from official judgment records.

# **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ## **`THE HONOURABLE MR. JUSTICE GOPINATH P.`** ## **`FRIDAY, THE 6[TH] DAY OF JANUARY 2023 / 16TH POUSHA, 1944`** ## **`WP(C) NO. 39260 OF 2018`** ## **`PETITIONER:`** ``` P.NANDAKUMAR AGED 56 YEARS GENERAL AGENCIES, 6/94A, MANALITHARA, WADAKKANCHERY ``` ``` BY ADVS. N.MURALEEDHARAN NAIR K.HYMAVATHY ``` ## **`RESPONDENTS:`** - `1 THE STATE TAX OFFICER STATE GOODS SERVICE TAX DEPARTMENT, WADAKKANCHERY-680 582.` - `2 THE COMMISSIONEER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM- 695 002.` - `3 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM -695 002.` - `4 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS. REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF 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.` `WP(C) Nos.39260, 17188, 20667 & 38535 OF 2018` 2 - `6 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS SERVICE TAX DEPARTMENT, STATE TAX COMPLEX,POOTHOLE, THRISSUR- 680 004` ## **`OTHER PRESENT:`** ``` ADV. THUSHARA JAMES (SR GP), ADV. SREELAL N WARRIER (SC), ``` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.01.2023, ALONG WITH WP(C).17188/2018, 20667/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` `WP(C) Nos.39260, 17188, 20667 & 38535 OF 2018` 3 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT`** ## **`THE HONOURABLE MR. JUSTICE GOPINATH P.`** ``` FRIDAY, THE 6[TH] DAY OF JANUARY 2023 / 16TH POUSHA, 1944 ``` ## **`WP(C) NO. 17188 OF 2018`** ## **`PETITIONER:`** ``` HIGHLAND SILVER SANDS(P) LTD AMBAYATHODE: KOODATHAI: THAMARASSERRY: KOZHIKODE, REPRESENTED BY VINAY JAMES KYNADI: MANAGING DIRECTOR ``` ``` BY ADVS. P.RAGHUNATH PREMJIT NAGENDRAN ``` ## **`RESPONDENTS:`** ``` 1THE INTELLIGENCE OFFICER (IB) II DEPARTMENT OF STATE GOODS AND SERVICE TAX, KOZHIKODE -673 006. 2THE COMMERCIAL TAX OFFICER 4TH CIRCLE, CALICUT- 673 006. 3THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPT., THIRUVANANTHAPURAM -695 001. 4SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695 001. ``` `WP(C) Nos.39260, 17188, 20667 & 38535 OF 2018` 4 ``` 5CENTRAL BOARD OF EXCISE CUSTOMS DEPT. OF REVENUE: MINISTRY OF FINANCE: GOVT. OF INDIA, NEW DELHI- 110 001. ``` ## **`OTHER PRESENT:`** ``` ADV. THUSHARA JAMES (SR GP), ADV. SREELAL N WARRIER (SC), ``` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.01.2023, ALONG WITH WP(C).39260/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` `WP(C) Nos.39260, 17188, 20667 & 38535 OF 2018` 5 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT`** ## **`THE HONOURABLE MR. JUSTICE GOPINATH P.`** ``` FRIDAY, THE 6[TH] DAY OF JANUARY 2023 / 16TH POUSHA, 1944 ``` ## **`WP(C) NO. 20667 OF 2018`** ## **`PETITIONER:`** ``` JEEVARAJ P.V. AGED 54 YEARS M/S. KAVERI CORPORATION, MUNDAYAD, KANNUR. ``` ``` BY ADVS. N.MURALEEDHARAN NAIR K.HYMAVATHY ``` ## **`RESPONDENTS:`** ``` 1THE STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT, 111 CIRCLE, THANA, KANNUR-670 001. ``` ``` 2THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. ``` ``` 3THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,THIRUVANANTHAPURAM -695 001. ``` ``` 4THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001 ``` `WP(C) Nos.39260, 17188, 20667 & 38535 OF 2018` 6 ``` 5THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. ``` ## **`OTHER PRESENT:`** ``` ADV. THUSHARA JAMES (SR GP), ADV. SREELAL N WARRIER (SC), ``` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.01.2023, ALONG WITH WP(C).39260/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` `WP(C) Nos.39260, 17188, 20667 & 38535 OF 2018` 7 # **`IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT`** ## **`THE HONOURABLE MR. JUSTICE GOPINATH P.`** ``` FRIDAY, THE 6[TH] DAY OF JANUARY 2023 / 16TH POUSHA, 1944 ``` ## **`WP(C) NO. 38535 OF 2018`** ## **`PETITIONER:`** ``` M/S. KAY KAY ENTERPRISES, KUNNATH COMPLEX, VARAVOOR, WADAKKANCHERY, REPRESENTED BY ITS MANAGING PARTNER, SRI. K.K. MOITHEEN. ``` ``` BY ADVS. ``` ``` N.MURALEEDHARAN NAIR K.HYMAVATHY ``` ## **`RESPONDENTS:`** - `1 THE STATE TAX OFFICER -I, STATE GOODS AND SERVICE TAX, KERALA, WADAKKANCHERY-680 582.` - `2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002.` - `3 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002.` - `4 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,` `WP(C) Nos.39260, 17188, 20667 & 38535 OF 2018` 8 ``` NORTH BLOCK, NEW DELHI-110 001. ``` ``` 5THE UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. ``` ## **`OTHER PRESENT:`** ``` ADV. THUSHARA JAMES (SR GP), ADV. SREELAL N WARRIER (SC), ``` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.01.2023, ALONG WITH WP(C).39260/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` `WP(C) Nos.39260, 17188, 20667 & 38535 OF 2018` 9 ## **JUDGMENT** ## **`[WP(C) Nos.39260, 17188, 20667 & 38535 OF 2018]`** These writ petitions stand covered against the petitioners 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, these writ petitions 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 petitioners in these cases shall be given eight weeks’ time from today to either file reply to notice issued to them or to file appeal against the impugned order of assessment. **Sd/GOPINATH P. JUDGE** ats `WP(C) Nos.39260, 17188, 20667 & 38535 OF 2018` 10 ## **`APPENDIX OF WP(C) 39260/2018`** ## `PETITIONER EXHIBITS` - `EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER UNDER CST ACT PASSED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 16-07-2018` - `EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER UNDER CST ACT PASSED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 16-07-2018` - `EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER UNDER CST ACT PASSED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 17-07-2018.` - `EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER UNDER CST ACT PASSED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 16-07-2018` - `EXHIBIT P5 TRUE COPY OF DEMAND NOTICE IN FORM NO. IV ISSUED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 16-07-2018` - `EXHIBIT P6 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 6TH RESPONDENT FOR THE YEAR 2014-15 DATED 21-11-2018` - `EXHIBIT P7 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 6TH RESPONDENT FOR THE YEAR 2015-16 DATED 21-11-2018` - `EXHIBIT P8 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 6TH RESPONDENT FOR THE YEAR 2016-17 DATED 21-11-2018` `WP(C) Nos.39260, 17188, 20667 & 38535 OF 2018` 11 ## **`APPENDIX OF WP(C) 17188/2018`** ``` PETITIONER EXHIBITS ``` ``` EXHIBIT P1PHOTOCOPY OF STAY ORDER DT. 04.04.2018 IN WPC.NO. 11335/2018 ``` ``` EXHIBIT P2PHOTOCOPY OF NOTICE U/S 10 A OF CST ACT DT. 24.03.2018 FOR 2015-16 ``` ``` EXHIBIT P3PHOTOCOPY OF NOTICE U/S. 10 A OF CST ACT DT. 24.03.2018 FOR 2016-17 ``` `WP(C) Nos.39260, 17188, 20667 & 38535 OF 2018` 12 ## **`APPENDIX OF WP(C) 20667/2018`** ``` PETITIONER EXHIBITS ``` - `EXHIBIT P1 TRUE COPY OF THE MODIFIED ORDER UNDER CST ACT PASSED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 23/4/2018.` - `EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER UNDER CST ACT PASSED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 26/4/2018.` - `EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER UNDER CST ACT PASSED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 03/05/2018.` - `EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.IV ISSUED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 24/4/2018.` - `EXHIBIT P5 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.IV ISSUED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 8/5/2018.` `WP(C) Nos.39260, 17188, 20667 & 38535 OF 2018` 13 ## **`APPENDIX OF WP(C) 38535/2018`** ``` PETITIONER EXHIBITS ``` - `EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER UNDER CST ACT PASSED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 25.10.2018` - `EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER UNDER CST ACT PASSED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 30.10.2018` - `EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.IV ISSUED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 25.10.2018` - `EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.IV ISSUED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 30.10.2018`