Court allowed a writ petition challenging a pre-assessment notice because Section 5BA of the KGST Act was held unconstitutional in Commercial Corporation of India v. Addl. Sales Tax Officer (2007(2) KLT 397), thereby setting aside the notice.
Ext. P4 pre-assessment notice set aside; Writ Petition allowed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON
FRIDAY, THE 21ST OCTOBER 2011 / 29TH ASWINA 1933
WP(C).No. 5034 of 2007(Y)
-------------------------
PETITIONER:
V.K. JOY, NO.VI/241/B, ST.JOSEPH PHOTOSTAT AND STD BOOTH, VADAKKAL, EDAVANAKAD, ERNAKULAM DISTRICT.
BY ADV. SRI.R.MURALIDHARAN (AROOR)
RESPONDENTS:
BY SR. GOVERNMENT PLEADER ADV. MR. S. SUDHISHKUMAR
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 5034 of 2007(Y)
APPENDIX
PETITIONER'S EXHIBITS:
EXT.P4 : TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT DT. 22.01.2007
/TRUE COPY/
P.S. TO JUDGE.
P.R. RAMACHANDRA MENON, J.
W.P.(C) No.5034 OF 2007
Dated this the 21st October , 2011
J U D G M E N T
The petitioner is challenging the constitutional validity of
Section 5BA of the KGST Act .
2. When the matter is taken up for consideration, it is brought to the notice of this Court that the issue is squarely covered by the verdict passed by this Court in Commercial Corporation of India v. Addl. Sales Tax Officer ( 2007(2) KLT 397) , whereby the impugned provisions has been struck off from the Statute Book. The learned Government Pleader appearing for the respondents confirms the position.
In the above circumstance, Ext. P4 pre-assessment notice which is impugned in the writ petition is set aside and the writ petition is allowed. No cost.
P.R. RAMACHANDRA MENON, JUDGE.
lk
2 issues framed by the court
Whether the pre-assessment notice issued under the KGST Act was legally sustainable given a prior verdict declaring Section 5BA unconstitutional?
Whether the constitutional validity challenge under Section 5BA of the KGST Act is barred by the earlier judgment in Commercial Corporation of India?
Colour shows how this judgement treated each authority
Commercial Corporation of India v. Addl. Sales Tax OfficerFollowed¶32
Commercial Corporation of India v. Addl. Sales Tax Officer (2007(2) KLT 397)
V.K. Joy
Assistant Commissioner (Assessment), Special Circle (Produce), Department of Commercial Taxes, Mattancherry
State of Kerala, represented by its Chief Secretary, Government Secretariat, Thiruvananthapuram
P.R. Ramachandra Menon
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
