Writ petition seeking quashing of assessment order and declaratory relief regarding Kerala GST Act inconsistencies and KVAT Act validity under Entry 54 dismissed as covered by a prior judgment.
Writ petition dismissed applying ratio of judgment dated 11 January 2019 in W.P(C).No.11335 of 2018 and connected cases.
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. 582 of 2019
PETITIONER/S:
ABDUL JALEEL.K., AGED 70 YEARS S/O.MUHAMMED KUTTY HAJI, PROPRIETOR, M/S.VALLUVANADU TUILES, HOSPITAL ROAD, PERINTHALMANNA.
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENT/S:
1 THE ASSISTANT COMMISSIONER - I., SPECIAL CIRCLE, STATE TAXES DEPARTMENT, MALAPPURAM- 676505.
GP DR. THUSHARA JAMES.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C).582/19
2
JUDGMENT
The petitioner, a business concern, has sought the following reliefs:
(iii) To declare that the powers under erstwhile Entry 54 do not exist after 15.9.2017 and that therefore, the provisions of KVAT ACT cannot be enforced thereafter.
(iv) To grant the petitioner such other incidental reliefs including the costs of these proceedings.
I, therefore, dismiss the writ petition applying the ratio of the judgment referred to above.
Sd/-
DAMA SESHADRI NAIDU
JUDGE
okb
//True copy// P.A. to Judge
W.P(C).582/19
3
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 22.12.2018.
3 issues framed by the court
Whether the assessment order should be quashed under writ of certiorari.
Whether Section 174 of Kerala GST Act is inconsistent with Section 19 of the 101st Amendment Act.
Whether powers under Entry 54 exist after 15.09.2017 enforcing KVAT Act thereafter.
Colour shows how this judgement treated each authority
W.P.(C) No.11335 of 2018Followed¶22
5 provisions across 5 enactments
ABDUL JALEEL.K.
THE ASSISTANT COMMISSIONER - I., SPECIAL CIRCLE, STATE TAXES DEPARTMENT, MALAPPURAM
THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM
SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM
DAMA SESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
