9911796707
TMI Blog2023 (4) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... S AND SERVICES TAX DEPARTMENT, STATE TAX, THE COMMISSIONER OF STATE TAX, THIRUVANANTHAPURAM [ 2022 (3) TMI 268 - KERALA HIGH COURT ] pertained to a sister company of the appellant that was functioning with the same management. It follows, therefore, that the difficulties that were faced by the said sister company were identical to those faced by the appellant as narrated in the statement of facts in the Writ Appeal. Taking note of the said circumstances and finding the reasons for non-appearance of the appellant before the Assessing Officer in response to the notice for hearing to be genuine, thus a similar treatment, as extended to the petitioner in WP(C).No.21798 of 2021, can be extended to the appellant herein as well. The impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Judge relied on the decision of the Division Bench of this Court in Sheen Golden Jewels (India) Pvt Ltd. v. State Tax Officer (18)-1, Investigation Branch, Thiruvananthapuram, and others [2019 KHC 205) that had repelled the challenge against the Constitution (One Hundred and First Amendment) Act, 2016 raised by other assessees similarly placed as the appellant. Thereafter, while considering the challenge against the impugned assessment orders, the learned Single Judge relegated the appellant to its alternate appellate remedy under the KVAT Act for an adjudication of the issue on merits. 2. The appellant later came across a judgment of another learned Single Judge in WP(C).No.21798 of 2021 pertaining to a sister company where the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Single Judge in WP(C).No.21798 of 2021 pertained to a sister company of the appellant that was functioning with the same management. It follows, therefore, that the difficulties that were faced by the said sister company were identical to those faced by the appellant as narrated in the statement of facts in the Writ Appeal. Taking note of the said circumstances and finding the reasons for non-appearance of the appellant before the Assessing Officer in response to the notice for hearing to be genuine, we feel that a similar treatment, as extended to the petitioner in WP(C).No.21798 of 2021, can be extended to the appellant herein as well. We, therefore, set aside the impugned judgment of the learned Single Judge in the Writ Petition, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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