Allowed

Tara Sanitary Wares, v. the Assistant Commissioner-Iii

Kerala HC10 Jul 2019WA/1130/2019

Case brief

AI extract

What is this about?

The Court allowed the writ appeal against the dismissal of a writ petition. It held that while the issue of constitutional validity of Section 174 of the KSGST Act was covered by a batch judgment, the Single Judge failed to address other grounds. Consequently, the appeal was allowed, the impugned verdict quashed, and the petition restored to the Single Judge. An interim stay was revived.

What did the court decide?

The writ appeal is allowed. The impugned judgment in W.P.(C) No.25320 of 2018 is set aside. The writ petition is restored to the Single Judge. The interim order of stay, if any, is revived and continu

Tara Sanitary Wares, Vs the Assistant Commissioner-Iii — GST and Indirect Tax | Kerala HC (2019)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

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THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI

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WEDNESDAY, THE 10TH DAY OF JULY 2019 / 19TH ASHADHA, 1941

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WA.No.1130 of 2019

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AGAINST THE JUDGMENT DATED 16.01.2019 IN WP(C) 25320/2018 of HIGHCOURT

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APPELLANT/PETITIONER:

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TARA SANITARY WARES,

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MENATHOTTAM CHAMBERS, OPP. SBI, PATTOM, THIRUVANANTHAPURAM DISTRICT, PIN - 695 004, REPRESENTED BY ITS MANAGING PARTNER JOSE KURIAKOSE.

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BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)

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SRI.M.RAJAGOPAL

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RESPONDENTS/RESPONDENTS:

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1 THE ASSISTANT COMMISSIONER-III, SPECIAL CIRCLE, SGST DEPARTMENT, THIRUVANANTHAPURAM, PIN - 695 002.

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2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

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3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI - 110 001.

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BY ADV. SRI.K.SHRI HARI RAO, CGC

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THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 10.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WA.No. 1130 of 2019

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C.K.ABDUL REHIM

R.NARAYANA PISHARADI,JJ.

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W.A. No.1130 of 2019

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- - - - Dated this the 10^th day of July,2019

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J U D G M E N T

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C.K.ABDUL REHIM, J.

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Petitioner in W.P.(C) No.25320 of 2018 is in appeal against dismissal of the writ petition. Respondents herein are the respondents in the writ petition.

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Ext.P1 order of assessment with respect to the year 2009-2010 was under challenge in the writ petition, mainly contending that the proceedings for assessment was initiated after expiry of the time limit stipulated in Section 25(1) of the Kerala Value Added Tax Act,2003('KVAT Act' for short]. Inter alia, the appellant challenged the constitutional validity of Section 174 of the Kerala State Goods and Service Tax Act, 2017 [KSGST Act]. The writ petition was dismissed along with a batch of other cases by holding that the issue involved stands squarely covered against the appellant through the

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WA.No. 1130 of 2019

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judgment in W.P.(C)No.11335 of 2018 and connected cases, dated 11.01.2019.

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Learned counsel for the appellant contended that the question decided through the judgment in W.P.(C) No.11335 of 2018 and connected cases is only with respect to the constitutional validity of Section 174 of the KSGST Act. It is pointed out that the learned Single Judge had omitted to consider the other grounds raised in the writ petition. The fact that the judgment in W.P.(C) No.11335 of 2018 and connected cases covers only the question of constitutional validity of Section 174 of the KSGST Act, is fairly conceded by the learned Special Government Pleader(Taxes) appearing on behalf of the respondents. Learned counsel for the appellant submitted that, the appellant is not pursuing the challenges against the findings rendered on the constitutional validity of Section 174 of the KSGST Act. On the other hand, his grievance is regarding the non-consideration of other grounds raised in the writ petition.

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Under the above mentioned circumstances, we are of the considered opinion that a remittance of the writ petition to the Single Judge for fresh consideration and disposal, on

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WA.No. 1130 of 2019

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the points other than the question of validity of Section 174 of the KSGST Act, would suffice to meet the ends of justice.

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Hence the above writ appeal is hereby allowed. The impugned judgment in W.P.(C)No.25320 of 2018 is hereby set aside. The writ petition is restored on to the files of this court. The Registry shall post the writ petition before the learned Single Judge dealing with the subject matter, as per the roster.

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Interim order of stay, if any existed as on the date of dismissal of the writ petition shall stand revived and shall continue to be in force.

Sd/-

C.K.ABDUL REHIM

JUDGE

Sd/-

R. NARAYANA PISHARADI