Allowed

Kripa Trading Company v. the Assistant Commissioner of State Taxes

Kerala HC18 Mar 2019WA/822/2019

Case brief

AI extract

What is this about?

The High Court allowed the appeal against the dismissal of W.P.(C).No.15968/2018, which challenged an order of assessment raised on limitation under the KVAT Act and inconsistency of GST Act with the Constitution. The judgment was remanded for fresh disposal addressing the limitation issue.

What did the court decide?

The writ petition is restored on the files of the Court before the single judge for a fresh decision on the question of challenge against the assessment on the ground of bar of limitation.

Kripa Trading Company Vs the Assistant Commissioner of… — 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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MONDAY ,THE 18TH DAY OF MARCH 2019 / 27TH PHALGUNA, 1940

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WA.No. 822 of 2019

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AGAINST THE ORDER/JUDGMENT IN WP(C)15968/2018 of HIGH COURT

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APPELLANT/PETITIONER:

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KRIPA TRADING COMPANY

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RAYONPURAM,OKKAL,PERUMBAVOOR, REPRESENTED BY IT'S PROPRIETRESS, SMT.JANCY RAPHEL.

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BY ADVS.

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SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV

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RESPONDENTS/RESPONDENTS:

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1 THE ASSISTANT COMMISSIONER OF STATE TAXES SPECIAL CIRCLE, S.G AND S.T DEPARTMENT, MINI CIVIL STATION, PERUMBAVOOR-683542.

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2 THE COMMISSIONER OF STATE TAXES, TAX TOWER,KARAMANA, THIRUVANANTHAPURAM-695002.

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3 THE STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT,THIRUVANANTHAPURAM-695002.

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4 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI-110001.

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WA.No. 822 of 2019 2

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5 THE UNION OF INDIA, REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI-110001.

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SPL.GOVERNMENT PLEADER - SRI.C.E. UNNIKRISHNAN, SCGC-SRI.P.VIJAYAKUMAR, SC,CBEC- SRI.SREELAL N. WARRIER

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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. 822 of 2019 3

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

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W.A.No. 822 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.15968 of 2018, dated 22.01.2019. The respondents herein are the respondents in the writ petition.

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In the writ petition, challenge was raised against Ext.P3 order of assessment, mainly on the ground that the assessment was completed beyond the limitation period stipulated under section 25(1) of the Kerala Value Added Tax Act (hereinafter referred to as 'the KVAT' Act). Inter alia, there was challenge against Section 174 of the Kerala State Goods and Service Tax Act, 2017, as it is inconsistent with the 101^th amendment of the Constitution of India.

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WA.No. 822 of 2019 4

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The above writ petition was dismissed along with a batch of other cases, on holding that the issue stands covered

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against the appellant by virtue of judgment in W.P.(C).No.11335/2018 and connected cases. Contention of the appellant is that, the judgment in W.P.(C).11335/2018 does not cover the challenge against the assessment on the ground of the time bar under section 25(1) of the KVAT Act .

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The learned Special Government Pleader (Taxes) has fairly conceded the above said aspect.

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Under the above mentioned circumstances, we think it appropriate to remit the matter for fresh consideration and disposal by the single judge.

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Hence the above writ appeal is hereby allowed. The judgment in the writ petition impugned herein is hereby set aside. The writ petition is restored on the files of this Court. The matter shall be posted before the single judge, dealing with the subject as per the roster, for a fresh decision, on the question of challenge against the assessment on the ground of bar of limitation.

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WA.No. 822 of 2019 5

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Needless to observe that, the interim order if any

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existed, at the time of dismissal of the writ petition, will survive

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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

Kripa Trading Company v. the Assistant Commissioner of State Taxes

Case brief

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Kripa Trading Company v. the Assistant Commissioner of State Taxes

Case brief

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