Single Judge Bench dismissed Writ Petitions challenging assessment proceedings under KSGST and KVAT Acts. It held the challenges against Section 174 ultra vires and limitation bars were covered by a prior 2018 judgment and dismissed all petitions applying that ratio.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 23RD DAY OF JANUARY 2019 / 3RD MAGHA, 1940
WP(C).No. 251 of 2019
PETITIONER/S:
GLOBAL LIGHTING TRADERS, KOORKANCHERRY P.O.THRISSUR DISTRICT 680 007,REPRESENTED BY ITS PARTNER,A.V.SHAJAN
BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN
RESPONDENT/S:
1 THE STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICES TAX,11 CIRCLE POOTHOLE,THRISSUR DISTRICT 680004.
ADDL AG SRI. K.K. RAVINDRANATH SPL.G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES SR. SC SRI. SREELAL WARRIER.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23.01.2019, ALONG WITH WP(C).575/2019, WP(C).580/2019, WP(C).587/2019, WP(C).604/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 251 of 2019 & CONN. CASES 2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 23RD DAY OF JANUARY 2019 / 3RD MAGHA, 1940
WP(C).No. 575 of 2019
PETITIONER/S:
PANAKKATHOTTAM AGRO RUBBER PARK EDAKURUSSI, KARIMBA, PALAKKAD, REPRESENTED BY ITS MANAGING PARNER, P.M.ABRAHAM, S/O.MATHAI, AGED 66.
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENT/S:
1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, SPECIAL CIRCLE PALAKKAD - 678 001.
ADDL AG SRI. K.K. RAVINDRANATH SPL.G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23.01.2019, ALONG WITH WP(C).604/2019, WP(C).587/2019, WP(C).580/2019, WP(C).251/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 251 of 2019 & CONN. CASES
3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 23RD DAY OF JANUARY 2019 / 3RD MAGHA, 1940
WP(C).No. 580 of 2019
PETITIONER/S:
SREEHARI AGENCIES,
EDAPPAL POST, MALAPPURAM- 679576, REPRESENTED BY ITS MANAGING PARTNER MR.E.HARIPRASAD.
BY ADVS.
SRI.S.SHYAM KUMAR SRI.A.ARUNKUMAR
RESPONDENT/S:
1 THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM- 695033.
2 THE STATE TAX OFFICER, SGST DEPARTMENT, PONNANI, MALAPPURAM- 679577.
ADDL AG SRI. K.K. RAVINDRANATH SPL.G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23.01.2019, ALONG WITH WP(C).604/2019, WP(C).587/2019, WP(C).575/2019, WP(C).251/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 251 of 2019 & CONN. CASES
4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 23RD DAY OF JANUARY 2019 / 3RD MAGHA, 1940
WP(C).No. 587 of 2019
PETITIONER/S:
JOBY KURIAN,PROPRIETOR, M/S. KURIANSONS JEWELLERY, POTHANIKKAD, KOTHAMANGALAM.
BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY
RESPONDENT/S:
SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.R.HARISHANKAR ADDL AG SRI. K.K. RAVINDRANATH SPL.G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES SR. SC SRI. SREELAL WARRIER.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23.01.2019, ALONG WITH WP(C).604/2019, WP(C).580/2019, WP(C).575/2019, WP(C).251/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 251 of 2019 & CONN. CASES 5
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 23RD DAY OF JANUARY 2019 / 3RD MAGHA, 1940
WP(C).No. 604 of 2019
PETITIONER/S:
WEXCO HOMES PRIVATE LIMITED, THELLAKKAM.P.O,KOTTAYAM-686016 REPRESENTED BY ITS MANAGING DIRECTOR,P.H.BABU ANSARY.
BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN
RESPONDENT/S:
SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.R.HARISHANKAR ADDL AG SRI. K.K. RAVINDRANATH SPL.G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES SR. SC SRI. SREELAL WARRIER.
WP(C).No. 251 of 2019 & CONN. CASES 6
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23.01.2019, ALONG WITH WP(C).587/2019, WP(C).580/2019, WP(C).575/2019, WP(C).251/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 251 of 2019 & CONN. CASES
7
JUDGMENT
[ WP(C) 251/2019 ,WP(C).575/2019 ,WP(C).580/2019 ,WP(C).587/2019 ,WP(C).604/2019 ]
In this batch of writ petitions the petitioners have questioned various assessment proceedings. The challenge is on either or both of these grounds that Section 174 of the KSGST Act is ultra vires of the State's legislative power; that the demand is barred by limitation under Section 25(1) of the KVAT Act.
I, therefore, dismiss the writ petitions, applying the ratio of the judgment referred to above.
Sd/-
DAMA SESHADRI NAIDU
JUDGE
SD
WP(C).No. 251 of 2019 & CONN. CASES 8
APPENDIX OF WP(C) 251/2019
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO 32080651288/2015-16 DATED 27.11.2018
SD
WP(C).No. 251 of 2019 & CONN. CASES
9
APPENDIX OF WP(C) 575/2019
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17.
SD
WP(C).No. 251 of 2019 & CONN. CASES 10
APPENDIX OF WP(C) 580/2019
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER U/S.25(1) DATED 10.12.2018 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2011-12.
EXHIBIT P1 A TRUE COPY OF THE DEMAND NOTICE DATED 10.12.2018 ISSUED BY THE 2ND RESPONDENT ALONG WITH THE ASSESSMENT ORDER FOR THE YEAR 2011-12.
SD
WP(C).No. 251 of 2019 & CONN. CASES
11
APPENDIX OF WP(C) 587/2019
PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32151595803/2015-16 DATED 30.11.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P(C)NO.11335/2018 DATED 04.04.2018. SD
WP(C).No. 251 of 2019 & CONN. CASES
12
APPENDIX OF WP(C) 604/2019
PETITIONER'S/S EXHIBITS:
| EXHIBIT P1 | TRUE COPY OF THE LIST/INVENTORY OF THE ACCOUNT BOOK ETC SEIZED DATED 12/11/2015 |
|---|---|
| EXHIBIT P2 | TRUE COPY OF THE NOTICE U/S.67(1)OF THE KVAT ACT FOR THE YEAR 2009-10 NO.IB/IIC/318/17-18 (2009-10_DATED 13.11.2018. |
| EXHIBIT P3 | TRUE COPY OF THE NOTICE U/S.67(1)0F THE KVAT ACT FOR THE YEAR 2010-11 NO.IBK/IIC/318/17-18 (2010-11)DATED 13.11.2018. |
| EXHIBIT P4 | TRUE COPY OF THE NOTICE U/S.67(1)OF THE KVAT YEAR 2011-12 ACT FOR THE NO.IBK/.IIC/318/17-18 (2011-12)DATED 13.11.2018. |
| EXHIBIT P5 | TRUE COPY OF THE NOTICE U/S.67(1)OLF THE KVACT ACT FOR THE YEAR 2012-13 N.IBK.IIC/318/17-18 (2012-13)DATED 13.11.2018. |
| EXHIBIT P6 | TRUE COPY OF THE NOTICE U/S.67(1)OF THE KVAT ACT FOR THE YEAR 2013-14 NO.IBK/IIC/318/17-18 (2013-14)DATED 13.09.2018. |
| EXHIBIT P7 | TRUE COPY OF THE NOTICE U/S.67(1)LF THE KVAT ACT FOR THE YEAR 2014-15 NO.IBK/IIC/318/17-18 |
| EXHIBIT P8 | TRUE COPY OF THE NOTICE U/S.67(1)OF THE KVAT ACT FOR THE YEAR 2015-16 NO.IBK/IIC/318/17-18 (2015-16)DATED 13.11.2018. |
| EXHIBIT P9 | TRUE COPY OF THE REPLY SUBMITTED TO THE 1ST RESPONDENT FOR THE YEAR 2009-10 DATED 12.12.2018. |
| EXHIBIT P10 | TRUE COPY OF THE REPLY SUBMITTED TO THE 1ST RESPONDENT FOR THE YEAR 2010-11 DATED 12.12.2018. |
| EXHIBIT P11 | TRUE COPY OF THE REPLY SUBMITTED TO THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 12.12.2018. |
| EXHIBIT P12 | TRUE COPY OF THE REPLY SUBMITTED TO THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 12.12.2018. |
WP(C).No. 251 of 2019 & CONN. CASES
13
| EXHIBIT P13 | TRUE COPY OF THE REPLY SUBMITTED TO THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 12.12.2018. |
|---|---|
| EXHIBIT P14 | TRUE COPY OF THE REPLY SUBMITTED TO THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 12.12.2018. |
| EXHIBIT P15 | TRUE COPY OF THE REPLY SUBMITTED TO THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 12.12.2018. |
| EXHIBIT P16 | TRUE COPY OF THE NOTICE NO.IBK/IIC/318/17-18(2011- 12)DATED 15.12.2018 FOR THE YEAR 2011-12. |
| EXHIBIT P17 | TRUE COPY OF THE NOTICE NO.IBK/IIC/318/17-18 (2012- 13)DATED 15.12.2018 FOR THE YEAR 2012-13. |
| EXHIBIT P18 | TRUE COPY OF THE NOTICE NO.IBK/IIC/318/17-18 (2013- 14)DATED 15.12.2018 FOR THE YEAR 2013-14. |
| EXHIBIT P19 | TRUE COPY OF THE NOTICE NO.IBK/IIC/318/17-18 (2014- 15)DATED 15.12.2018 FOR THE YEAR 2014-15. |
| EXHIBIT P20 | TRUE COPY OF THE NOTICE NO.IBK/IIC/318/17-18 (2015- 16)DATED 15.12.2018 FOR THE YEAR 2015-16. |
| EXHIBIT P21 | TRUE COPY OF THE REQUEST SUBMITTED TO THE 2ND RESPONDENT DATED 27.12.2018. |
SD
3 issues framed by the court
Whether Section 174 of the KSGST Act is ultra vires of the State's legislative power.
Whether the demand is barred by limitation under Section 25(1) of the KVAT Act.
Whether the same ratio of a prior judgment applies to the present batch of writ petitions.
Colour shows how this judgement treated each authority
W.P.(C) No.11335 of 2018 and connected casesFollowed¶89
2 provisions across 2 enactments
GLOBAL LIGHTING TRADERS and CONN.
THE STATE TAX OFFICER, DEPARTMENT OF STATE GOODS AND SERVICES TAX and CONN.
DAMA SESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
