Dismissed

Trentin John v. State Tax Officer

Kerala HC23 Jan 2019WP(C)/620/2019

Case brief

AI extract

What is this about?

The petitioner, a business concern, sought to quash notices and stay actions under the KVAT Act, challenging the constitutionality of Section 174 of the Kerala State Goods and Services Tax Act, 2017. The court dismissed the writ petition, relying on the ratio of a prior judgment dated 11th January 2019 in W.P.(C) No.11335 of 2018.

What did the court decide?

The writ petition is dismissed applying the ratio of the judgment in W.P.(C) No.11335 of 2018.

Trentin John Vs State Tax Officer — 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 DAMA SESHADRI NAIDU

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WEDNESDAY,THE 23RD DAY OF JANUARY 2019 / 3RD MAGHA, 1940

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WP(C).No. 620 of 2019

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PETITIONER/S:

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TRENTIN JOHN AGED 46 YEARS PROPRIETOR, M/S. ALPHA PAINTS, KANJIRAPPALLY P.O, KOTTAYAM 686 507.

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BY ADV. SRI.C.K.SREEJITH

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RESPONDENT/S:

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1 STATE TAX OFFICER

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STATE GST DEPARTMENT, PONKUNNAM, KOTTAYAM 686 506.

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2 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM 695 001

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3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI 110 001.

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BY ADV. SRI.M.A.VINOD, CGC

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GP DR. THUSHARA JAMES

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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).620/19

JUDGMENT

The petitioner, a business concern, has sought the following reliefs:

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“(i) issue a writ of mandamus or direction or order to quash Exts.P5

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& P6

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(ii) issue writ of mandamus or direction or order to stay all further actions under KVAT Act 03 till final orders are passed

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(iii) to declare the provisions of clauses (d) and (e) of sub-section (2) of section 174 of the Kerala State Goods and Services Tax Act, 2017 (Act 20 of 2017) as unconstitutional and hence unsustainable in law (iv) to declare that the power vested in the State Legislature under Entry 54 List II of the Seventy Schedule to the Constitution , as it stood prior to the insertion of the revised entry by the Constitution (One Hundred and First Amendments) Act, 2016, do not exist from 8-09-17 so long as the erstwhile entry 54 had not been saved to validate actions taken under the repealed Act

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and

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(v) issue any other relief that this Hon'ble High Court may deem fit to grant in the facts and circumstances of the case.”

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Both counsel agree that the issues stand squarely covered against the petitioner by judgment dated 11^th January 2019 in W.P.(C) No.11335 of 2018 and connected cases.

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I, therefore, dismiss the writ petition applying the ratio of the judgment referred to above.

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Sd/-

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DAMA SESHADRI NAIDU

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JUDGE

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okb

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//True copy// P.A. to Judge

W.P(C).620/19

APPENDIX

PETITIONER'S/S EXHIBITS:

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EXHIBIT P1	THE TRUE COPY OF THE REGISTRATION CERTIFICATE NO. 32050851704C DTD 18/6/07 ISSUED BY THE 1ST RESPONDENT
EXHIBIT P2	THE TRUE COPY OF THE GSTIN CERTIFICATE NO. 32AADFA2534NIZO GENERATED ONLINE FROM THE OFFICIAL WEBSITE DTD 21/9/2017
EXHIBIT P3	THE TRUE COPY OF THE ANNUAL RETURN IN FORM NO. 10 FOR 2015-16 DTD 2/5/2016
EXHIBIT P4	THE TRUE COPY OF THE ANNUAL RETURN IN FORM NO. 10 FOR 2016-17 DTD. 10/6/2017 WITH A NET TAX PAYABLE RS. 369288/-
EXHIBIT P5	THE TRUE COPY OF THE NOTICE NO 32050851704/2015-16/29.11.2018
EXHIBIT P6	THE TRUE COPY OF THE NOTICE NO. 32050851704/2016-17/29--11-2018

Trentin John v. State Tax Officer

Case brief

What is this about?

What did the court decide?

Trentin John v. State Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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