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In the light of the judgment in M/s. Sheen Golden Jewels (India) Pvt. Ltd. v The State Tax Officer (IB)-1 cases this writ petition is dismissed.

Shanti Prime Publication Pvt. Ltd.

Jurisdiction under GST — Cherian Varkey Construction Co (P) Ltd. Vs. State of Kerala Represented by The Chief Secretary, Government of Kerala, Thiruvananthapuram And Assistant Commissioner (Works Contract) Office of The Deputy Commissioner, State Goods And Services Tax Department, Ernakulam [2019] 9 TAXLOK.COM 034 (Ker)

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