Allowed

M/S.Koola Timber Industries and Sawmilll v. the State Tax Officer

Kerala HC19 Mar 2019WA/832/2019

Case brief

AI extract

What is this about?

The High Court of Kerala allowed the writ appeal against the Single Judge's dismissal of the writ petition. The Court held that the earlier judgment on limitation issues was distinct from the issue regarding the validity of Section 174 of the SGST Act. The matter was remitted for fresh consideration.

What did the court decide?

The writ appeal was allowed; the impugned judgment was set aside and the writ petition restored for fresh disposal.

M/S.Koola Timber Industries and Sawmilll Vs the State Tax Officer — Income 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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TUESDAY ,THE 19TH DAY OF MARCH 2019 / 28TH PHALGUNA, 1940

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WA.No. 832 of 2019

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AGAINST THE JUDGMENT IN WP(C) 38559/2018 of HIGHCOURT

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APPELLANT/APPELLANT:

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M/S.KOOLA TIMBER INDUSTRIES AND SAWMILLL KATTUNGACHIRA IRINJALAKKUDA, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER BABU GEORGE.

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BY ADVS.

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SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR)

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RESPONDENTS/RESPONDENTS:

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1 THE STATE TAX OFFICER, SG AND ST DEPARTMENT, IRINJALAKKUDA, THRISSUR-680125.

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2 THE ASSISTANT COMMISSIONER, SG AND ST DEPARTMENT, THRISSUR-680004.

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3 THE GOVERNMENT OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001.

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SR GP SRI. MOHAMMED RAFIQ

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THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 19.03.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:

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WA.No. 832 of 2019

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JUDGMENT

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The petitioner in WP(C)No.38559/2018 is the appellant, challenging the judgment dated 21.01.2019. The respondents are the respondents in the writ petition.

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Exts.P3 and P5 proposal notices with respect to the assessment year 2010-11 were challenged in the writ petition by raising the ground that the assessment is barred by limitation provided under Section 25(1) of the Kerala Value Added Tax Act. The writ petition was dismissed along with a batch of other cases on the basis that the question raised stands covered under the judgment in WP(C) No.11335/2018 and connected cases, dated 11.01.2019. But it is fairly conceded by the learned senior Government Pleader that, the issue decided in the judgment in WP(C) No.11335/2018 and connected cases pertains only to the validity of Section 174 of the Kerala State Goods and Service Tax and not with respect to the bar of limitation under Section 25(1) of the KVAT Act. Hence we are of the opinion that the matter need to be

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WA.No. 832 of 2019

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remitted to the Single Judge for fresh consideration and disposal.

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Hence, the above writ appeal is hereby allowed. The impugned judgment of the Single Judge in WP(C) 38559/2018 is hereby set aside. The writ petition is restored to the files of this Court. The registry shall post the writ petition for fresh disposal before the learned Single Judge, dealing with the subject as per the roster.

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Needless to observe that the interim stay which existed as on the date of dismissal of the writ petition will survive and shall continues to be in force.

Sd/-

C.K.ABDUL REHIM

JUDGE

Sd/-

R. NARAYANA PISHARADI

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JUDGE

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M/S.Koola Timber Industries and Sawmilll v. the State Tax Officer

Case brief

What is this about?

What did the court decide?

M/S.Koola Timber Industries and Sawmilll v. the State Tax Officer

Case brief

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