A review petition seeking recall of an order dismissing writ petitions challenging assessment proceedings under GST laws. The court held that the issues are squarely covered by an earlier judgment and disposed of the review.
The review petition is dismissed; the writ petition restored to file.
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 S.V.BHATTI
TUESDAY, THE 03RD DAY OF SEPTEMBER 2019 / 12TH BHADRA, 1941 RP.No.231 OF 2019 IN WP(C). 316/2019
AGAINST THE ORDER/JUDGMENT IN WP(C) 316/2019(L) OF HIGH COURT OF KERALA
REVIEW PETITIONER/S:
M/S.REALITY PROPERTYS PLANNERS PVT. LTD. (COMPANY WOUND UP), REPRESENTED BY ITS DIRECTOR SRI. ANILKUMAR P.A.
BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV
RESPONDENT/S:
1 THE STATE TAX OFFICER (WC) STATE GOODS AND SERVICE TAXES DEPARTMENT, ERNAKULAM682 015.
3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001.
OTHER PRESENT:
GP. DR. THUSHARA JAMES
THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 03.09.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
RP.No.231 OF 2019 IN WP(C). 316/2019
2
O R D E R
Dated this the 3rd day of September 2019
Heard, Sri.Aji.V.Dev, the learned counsel for the petitioner and the learned Government Pleader.
“In this batch of writ petitions the petitioners have questioned various assessment proceedings. The challenge is on either or both of these grounds that Section 174 of the KSGST Act is ultra vires of the State's legislative power; that the demand is barred by limitation under Section 25(1) of the KVAT Act.
I, therefore, dismiss the writ petitions, applying the ratio of the judgment referred to above.”
oppose the prayer in R.P.No.231/19 as ordered. The writ petition restored to file. Post the writ petition after four weeks.
Sd/-
S.V.BHATTI
Dxy
JUDGE
RP.No.231 OF 2019 IN WP(C). 316/2019
3
2 issues framed by the court
Whether the order dated 04.02.2019 in W.P.(C).No.316/2019 can be recalled.
Whether the petitioner's challenge against Section 174 of the KSGST Act and limitation under Section 25(1) of the KVAT Act can be revisited.
Colour shows how this judgement treated each authority
Judgment dated 11th January 2019Followed¶2
W.P.(C) No.11335 of 2018
M/S.REALITY PROPERTYS PLANNERS PVT. LTD.
THE STATE TAX OFFICER
THE COMMISSIONER OF STATE TAXES
THE STATE OF KERALA
S.V.BHATTI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
