Allowed

The Chief Engineer v. the Assistant COMMISSIONER-1(ASSESSMENT)

Kerala HC1 Jul 2019WA/1412/2019

Case brief

AI extract

What is this about?

Clarifying the scope of a prior judgment, the bench held it covered only the constitutional validity of GST Act Section 174. Concluding other grounds were not addressed, the writ appeal was allowed, the impugned judgment set aside, and the writ petition remanded to the Single Judge for fresh disposal.

What did the court decide?

The writ appeal allowed; the judgment in W.P(C) No.24033/2018 set aside; the writ petition remanded to the Single Judge for fresh disposal.

The Chief Engineer Vs the Assistant… — Constitutional and Fundamental Rights | 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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MONDAY, THE 01ST DAY OF JULY 2019 / 10TH ASHADHA, 1941

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WA.No.1412 of 2019

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AGAINST THE JUDGMENT dated 11-01-2019 IN WP(C) 24033/2018

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APPELLANT/PETITIONER:

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THE CHIEF ENGINEER DISTRIBUTION SOUTH, KERALA STATE ELECTRICITY BOARD LIMITED, POWER HOUSE BUILDING, THIRUVANANTHAPURAM - 695 001.

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BY ADVS. SRI.RAJU JOSEPH (SR.) SRI.C.JOSEPH ANTONY

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RESPONDENTS/RESPONDENTS:

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1 THE ASSISTANT COMMISSIONER-1(ASSESSMENT) SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 001.

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2 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

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3 THE UNION OF INDIA REPRESENTED BY SECRETARY (FINANCE DEPARTMENT), NORTH BLOCK, NEW DELHI - 110 001.

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BY ADV. SMT.O.M.SHALINA, CGC

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OTHER PRESENT:

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SR.GP-SRI. V.K.SHAMSUDHEEN

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THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 01.07.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:

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W.A. No.1412/2019

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-2-

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C.K. ABDUL REHIM, J. & R. NARAYANA PISHARADI, J.

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W.A. No. 1412 OF 2019

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DATED THIS THE 1^st DAY OF JULY, 2019

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J U D G M E N T

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Abdul Rehim, J:

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The Chief Engineer of Kerala State Electricity Board, who was the petitioner in W.P (C) No.24033/2018, had filed this writ appeal challenging dismissal of the writ petition. The respondents herein are the respondents in the writ petition.

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Exhibit P4 & P5 orders of assessments finalized against the appellant with respect to the years 2012-2013 and 2013 -2014 were under challenge in the writ petition, mainly contending that the assessments were finalized without affording proper opportunity to the appellant, based on irrelevant materials and without properly considering the objections raised and also without allowing the request for sufficient time to produce materials available. Inter alia, the appellant also challenged the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2016 (KSGST Act for short). The Single Judge had dismissed the writ petition along

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W.A. No.1412/2019 -3-

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with a batch of other cases, by holding that issue involved stands squarely covered against the appellant by virtue of the judgment in W.P (C) No.11335/2018 and connected cases, dated 11-01-2019.

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Sri. Raju Joseph, Senior Counsel appearing for the appellant contended that, the judgment in W.P (C) No.11335/2018 covers only the question regarding validity of Section 174 of the KSGST Act and that the learned Single Judge omitted to take into consideration of the other grounds raised in the writ petition.

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Government Pleader appearing for the respondents fairly conceded that question decided in the judgment in W.P (C) No.11335/2018 and connected cases covers only the question with respect to constitutional validity of Section 174 of the KSGST Act. It is also conceded that, from the said judgment a large number of writ appeals were filed, which are pending disposal before this court.

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Considering the circumstances as mentioned above, we think it appropriate to remit the writ petition for a fresh consideration and disposal by the Single Judge, with respect to the questions raised other than the validity of Section 174 of the KSGST Act.

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W.A. No.1412/2019

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-4-

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Hence, the above writ appeal is hereby allowed. The impugned judgment in W.P (C) No.24033/2018 is hereby set aside. The writ petition is restored on to the files of this court. The Registry is directed to post the writ petition before the Single Judge dealing with the subject matter, as per the roster.

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Interim order if any existed as on the date of dismissal

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of the writ petition shall stand revived and shall continue to be in force.

Sd/-

C.K.ABDUL REHIM

JUDGE

Sd/-

R. NARAYANA PISHARADI

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JUDGE

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AMG

The Chief Engineer v. the Assistant COMMISSIONER-1(ASSESSMENT)

Case brief

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The Chief Engineer v. the Assistant COMMISSIONER-1(ASSESSMENT)

Case brief

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