Dismissed

Shameer M.H v. the State Tax Officer

Kerala HC2 Aug 2023WP(C)/112/2019

Case brief

AI extract

What is this about?

The Kerala High Court dismissed a writ petition filed by Shameer M.H. against tax authorities. The court relied on a prior Division Bench judgment (Sheen Golden Jewels case) which held the issue covered against the petitioner, and dismissed the petition accordingly.

What did the court decide?

Petition dismissed in the light of the judgment dated 30.11.2022 by the Division Bench in Sheen Golden Jewels case.

Shameer M.H Vs the State Tax Officer — GST and Indirect Tax | Kerala HC (2023)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 2^ND DAY OF AUGUST 2023 / 11TH SRAVANA, 1945 WP(C) NO. 112 OF 2019

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PETITIONER:

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SHAMEER M.H
AGED 35 YEARS
MARHABA STEELS, 35/31 (1),
OPPOSITE AISWARYA COLONY,
OLAVAKKODE, PALAKKAD

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BY ADVS.
N.MURALEEDHARAN NAIR
SMT.K.HYMAVATHY

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RESPONDENTS:

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1 THE STATE TAX OFFICER STATE GOODS SERVICE TAX DEPARTMENT, FIRST CIRCLE, PALAKKAD 678 001

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2 THE COMMISSIONER OF STATE TAXES,TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM 695 002

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3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001

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RESHMITA RAMACHANDRAN-GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
02.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WPC No.112of 2019

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JUDGMENT

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Dated this the 2^nd day of August, 2023

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Learned counsel for the petitioner as well

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as learned Government Pleader are in consensus -ad idem that the issue involved in this writ petition is covered against the assessee/petitioner by the judgment of the Division Bench in W.A 747/2019 in the case of Sheen Golden Jewels (India) Pvt.Ltd v. The State Tax Officer (IB) - 1.

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Considering the aforesaid submission of the counsel for the petitioner as well as the State the present writ petition is dismissed in the light of the judgment dated 30.11.2022 by the Division Bench

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in the case of Sheen Golden Jewels (India) Pvt.Ltd v. The State Tax Officer (IB) - 1

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Sd/-

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DINESH KUMAR SINGH

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JUDGE

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WPC No.112of 2019

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APPENDIX OF WP(C) 112/2019

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PETITIONER EXHIBITS
EXHIBIT P1TRUE COPY OF THE PRE ASSESSMENT NOTICE
ISSUED BY 1ST RESPONDENT FOR THE YEAR 2011-
12 DATED 19.12.2018

Shameer M.H v. the State Tax Officer

Case brief

What is this about?

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Shameer M.H v. the State Tax Officer

Case brief

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