Allowed

Kuruvila Mathew, v. the Commercial Tax OFFICER-1

Kerala HC18 Mar 2019WA/820/2019

Case brief

AI extract

What is this about?

The High Court allowed a writ appeal against the dismissal of a writ petition challenging an assessment order under the Kerala Value Added Tax Act. The Court observed that the precedent relied on by the Single Judge was decided under a different Act. Consequently, the judgment setting aside the earlier order was quashed, the petition restored, and the matter remitted for fresh disposal on the limi

What did the court decide?

The impugned judgment setting aside the writ petition is set aside and the writ petition restored for fresh disposal.

Kuruvila Mathew, Vs the Commercial Tax OFFICER-1 — Writ and Judicial Review | 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 18TH DAY OF MARCH 2019 / 27TH PHALGUNA, 1940

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WA.No. 820 of 2019

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AGAINST THE ORDER/JUDGMENT IN WP(C) 26960/2018 of HIGHCOURT

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APPELLANT/:

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KURUVILA MATHEW, PROPRIETOR,M/S.THOOMKUZHY GRANITES, VETTIKKATTERI,THRISSUR-DISTRICT,PIN-679531.

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BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI

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RESPONDENT/S:

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1 THE COMMERCIAL TAX OFFICER-1, DEPARTMENT OF COMMERCIAL TAXES, WADAKKANCHERRY-680623.

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2 THE ASSISTANT COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR-680 004.

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3 THE ASSISTANT COMMISSIONER, STATE GST DEPARTMENT,COMMERCIAL TAX COMPLEX, POOTHOLE,THRISSUR-680 004.

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4 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695015.

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BY SRI.C.E.UNNIKRISHNAN, SPL.GOVERNMENT PLEDER

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THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 18.03.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:

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WA.No. 820 of 2019 2

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

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W.A.No. 820 OF 2019

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DATED THIS THE 18^th DAY OF MARCH, 2019.

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JUDGMENT

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C.K.ABDUL REHIM, J.,

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The petitioner is in appeal against the judgment in W.P(C).No.26960 of 2018, dated 22.01.2019. The respondents

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herein are the respondents in the writ petition.

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Ext.P1 order of assessment was challenged in the writ petition based on a contention that it is barred by limitation envisaged under section 25(1) of the Kerala Value Added Tax Act (hereinafter referred to as 'the KVAT Act'). But the writ petition was dismissed along with a batch of other cases by holding that the question stands covered in the judgment in W.P(C).No.11335/2018 and connected cases.

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It is fairly conceded by the learned Special Government Pleader (Taxes) that the question decided in W.P(C).No.11335/2018 and connected cases relates to the validity of section 174 of the Kerala State Goods and Service Tax Act and it is not on the question of limitation under section 25(1)

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WA.No. 820 of 2019 3

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of KVAT Act or on the question of limitation. Hence, we are of the opinion that the writ petition need to be remitted for fresh consideration and disposal by the Single Judge.

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Hence, the above writ appeal is hereby allowed. The impugned judgment of the Single Judge in W.P(C).No.26960/2018 is hereby set aside. The writ petition is restored on the files of this Court. The Registry shall post the matter before the learned Single Judge, dealing with the subject as per the roster, to hear and dispose of the writ petition afresh, on the challenge raised based on Section 25(1) of the KVAT Act.

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Needless to observe that, interim order if any existed

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as on the date of dismissal of the writ petition, will survive and continue to be in force.

Sd/-

C.K.ABDUL REHIM

JUDGE

Sd/-

R. NARAYANA PISHARADI

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JUDGE

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ajt

Kuruvila Mathew, v. the Commercial Tax OFFICER-1

Case brief

What is this about?

What did the court decide?

Kuruvila Mathew, v. the Commercial Tax OFFICER-1

Case brief

What is this about?

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What the court decided

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