Allowed

T.M.Salim v. the State Tax Officer

Kerala HC8 Jul 2019WA/1564/2019

Case brief

AI extract

What is this about?

This writ appeal challenges the Single Judge's dismissal of a writ petition invoking limitation under Section 25(1) of the KVAT Act and validity of Section 174 of the KSGST Act without considering the preamble issue. The High Court allowed the appeal, followed the precedent, remanded the case.

What did the court decide?

Remand of the writ petition for fresh consideration on grounds other than the validity of Section 174 of the KSGST Act.

T.M.Salim Vs the State Tax Officer — Money Laundering | 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 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941

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WA.No.1564 of 2019

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AGAINST THE JUDGMENT IN WP(C) 39188/2018 of HIGHCOURT DATED 16.01.2019

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APPELLANT/WRIT PETITIONER:

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T.M.SALIM AGED 42 YEARS PROPRIETOR, M/S.F.M.STEELS, A.G.ROAD, CALICUT

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BY ADVS.

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SRI.K.SRIKUMAR (SR.) SRI.K.MANOJ CHANDRAN

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RESPONDENTS/RESPONDENTS:

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1 THE STATE TAX OFFICER

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1ST CIRCLE-1, DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE - 673 001

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2 THE DEPUTY COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE - 673 001

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3 THE COMMISSIONER OF COMMERCIAL TAXES DEPARTMENT OF COMMERCIAL TAXES, TAX BHAVAN, KARAMANA, THIRUVANANTHAPURAM - 695 001

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SR.GP-SRI. MOHAMMED RAFIQ

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THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 08.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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C.K. ABDUL REHIM &

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R. NARAYANA PISHARADI, JJ.

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Writ Appeal No.1564 OF 2019

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Dated this the 8^th day of July, 2019

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JUDGMENT

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Abdul Rehim,J

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The appellant is the petitioner in WP(C) No. 39188/2018, which was dismissed through the judgment dated 16.01.2019. The respondents herein are the respondents in the writ petition.

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Ext.P2 order of assessment finalised against the petitioner with respect to the assessment year 2011-12 was under challenge in the writ petition, mainly contending that the proceedings for finalisation of the assessment was initiated beyond the time limit stipulated under Section 25(1) of the Kerala Value Added Tax Act (for short 'the KVAT Act'). Inter alia, the appellant challenged constitutional validity of Section 174 of the Kerala goods and Service Tax Act, 2017 ('KSGST Act' for short). The learned Single Judge had dismissed the writ petition

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Writ Appeal No.1564 /2019

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-:3:-

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along with a batch of other cases by holding that the issue involved in the writ petitions stands squarely covered against the appellant through the judgment in WP(C) No. 11335/2018 and connected cases, dated 11.01.2019.

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Learned counsel for the appellant contended that the issue decided in the judgment in WP(C) No. 11335/2018 covers only the question of validity of Section 174 of the KSGST Act and that the learned Judge had omitted to consider the other grounds raised in the writ petition.

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Government Pleader appearing for the respondents had fairly conceded that, the question decided in the WPC() No. 11335/2018 covers only the constitutional validity of Section 174 of the KSGST Act. It is further conceded that, a large number of writ appeals are already admitted from the said judgment and are pending disposal before this Court.

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Having considered the circumstances as mentioned above, we are of the opinion that a remand of the writ petition

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for fresh consideration on the grounds raised other than the validity of Section 174, would suffice to meet the ends of justice.

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-:4:-

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Writ Appeal No.1564 /2019

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Hence, the above writ appeal is hereby allowed. The impugned judgment in WP(C) No. 39188/2018 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 learned 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 of the writ petition shall stand revived and shall continue to be in force.

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Sd/- C.K. ABDUL REHIM, JUDGE .

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Sd/-R. NARAYANA PISHARADI, JUDGE .

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lsn

T.M.Salim v. the State Tax Officer

Case brief

What is this about?

What did the court decide?

T.M.Salim v. the State Tax Officer

Case brief

What is this about?

What did the court decide?

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