2023 (4) TMI 317

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..... 631 OF 2023 - -<br>CST, VAT & Sales Tax<br>Honourable Mr. Justice A.K.Jayasankaran Nambiar And Honourable Mr.Justice Viju Abraham For the Appellant : By Advs.Sri.K.P.Pradeep, Sri.Sanand Ramakrishnan, Sri.Hareesh M.R., Sri.T.T.Biju, Sri.T.Thasmi, Sri.M.J.Anoopa And Sri.Sanu S Malakeel For the Respondents : By Adv Government Pleader Smt. M.M Jasmine JUDGMENT A.K.JAYASANKARAN NAMBIAR, J....

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.... a learned Single Judge, the learned Single 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 app....

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....e learned Single Judge pointing out the sequence of events that led to a quashing of the orders of assessment in respect of the sister company of the appellant and praying for a similar direction with regard to the assessment orders that were impugned in the Writ Petition. The learned Single Judge, however, dismissed the Review Petition after finding no reason to review her earlier judgment in the....

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....ning 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 genui....