Allowed

Innovative Foods Limited v. the Assistant Commissioner(Produce)

Kerala HC18 Jul 2019WA/1601/2019

Case brief

AI extract

What is this about?

In W.A. 1601/2019, the Kerala High Court allowed the appeal against a single judge's dismissal of a writ petition. The court remitted the matter for fresh consideration of grounds besides the constitutional validity of Section 174 of the KSGST Act, noting multiple pending appeals.

What did the court decide?

The impugned judgment dismissing the writ petition in W.P.(C)No.24060 of 2018 is set aside. The writ petition is restored and remitted to the Single Judge for reconsideration of all grounds besides Se

Innovative Foods Limited Vs the Assistant… — 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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THURSDAY, THE 18TH DAY OF JULY 2019 / 27TH ASHADHA, 1941

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WA.No.1601 of 2019

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AGAINST THE JUDGMENT IN WP(C) 24060/2018 of HIGH COURT

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APPELLANT/PETITIONER:

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INNOVATIVE FOODS LIMITED, CHAKOLAS HABITAT, A BLOCK-1/C, THEVARA FERRY ROAD, KOCHI-682 013, REPRESENTED BY ITS DIRECTOR, SRI. P.MANOJKUMAR.

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BY ADVS.SRI.E.P.GOVINDAN

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SMT.G.DEEPA

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RESPONDENTS/RESPONDENTS:

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1 THE ASSISTANT COMMISSIONER(PRODUCE), STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE (PRODUCE), MATTANCHERRY, PINCODE-682 002.

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2 THE COMMISSIONER OF STATE TAXES, TAX TOWERS, KARAMANA, TRIVANDRUM-695 002.

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3 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM-695 001.

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OTHER PRESENT:

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SR. G.P. SRI MOHAMMED RAFEEQ

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THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 18.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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W.A.No.1601/2019

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-:2:-

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

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= = = = = = = = = = = = = = = = = =

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W.A. No.1601 of 2019

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- - - - Dated this the 18^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.24060 of 2018 is the appellant herein challenging 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 2011-2012 was under challenge in the writ petition, mainly contending that the proceedings of the assessment was initiated beyond the time limit stipulated under Section 25(1) of the Kerala Value Added Tax Act,2003('KVAT Act' for short]. Inter alia, the appellant challenged constitutional validity of Section 174 of the Kerala State Goods and Service Tax Act, 2017 [KSGST Act]. The writ petition was dismissed by the learned Single Judge along with a batch of connected cases by holding that the issue involved stands squarely covered against the appellant by the judgment in W.P.(C)No.11335 of

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W.A.No.1601/2019

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-:3:-

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2018 and connected cases, dated 11.01.2019.

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It is contended by the appellant that the question decided through the judgment in W.P.(C) No.11335 of 2018 and connected cases pertains only with respect to constitutional validity of Section 174 of the KSGST Act. It is pointed out that, the learned Single Judge had omitted to consider other grounds raised in challenge against Ext.P1.

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Learned Government Pleader appearing on behalf of

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the respondents fairly conceded that the question decided in the judgment in W.P.(C) No.11335 of 2018 and connected cases pertains only with respect to validity of 101^th amendment of the Constitution and the validity of Section 174 of the KSGST Act. It is further conceded that a large number of writ appeals filed against the said judgment are pending disposal before this court.

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Considering the circumstances as mentioned above, we are of the opinion that a remittance of the writ petition for fresh consideration of the grounds raised other than the 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

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W.A.No.1601/2019

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-:4:-

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impugned judgment in W.P.(C)No.24060 of 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 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