Dismissed
Kerala Agro Industries Corporation Private Ltd., v. Assistant Commissioner (Assessment)
Kerala HCWP(C)/827/2019
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COURT OF KERALA AT ERNAKULAM PRESENT THE…
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 17TH DAY OF JANUARY 2019 / 27TH POUSHA, 1940
WP(C).No. 827 of 2019
PETITIONER/S:
KERALA AGRO INDUSTRIES CORPORATION LTD., KISAN JYOTHI, FORT ROAD, THIRUVANANTHAPURAM-695 001, REPRESENTED BY MANAGING DIRECTOR, SURESH BABU P.
BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA
RESPONDENT/S:
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WP(C).No. 827 of 2019
6 ASSISTANT COMMISSIONER OF STATE TAX (RECOVERY), STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695002.
DR. THUSHARA JAMES., GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, CGC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 827 of 2019
JUDGMENT
The prayers in the writ petition are as follows:
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WP(C).No. 827 of 2019
prevail over the KSGST Act and therefore provisions of section 174 of the Kerala Goods and Service Tax Act 2017 to the extent to which they are in conflict with the provisions of Constitution, are ultra vires, bad in law and unenforceable.
(vii) To declare that Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 is having supremacy over the rest of sections of Constitution (One Hundred and First Amendment) Act, 2016 and Section 174 of the Kerala State Goods and Service Tax Act is subservient to Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 and Section 174 of KSGST Act is ultra vires, unconstitutional and unenforceable.”
I, therefore, dismiss the writ petition applying the ratio of the judgment referred to above.
Sd/-
DAMA SESHADRI NAIDU
JUDGE
Nkr/17.01.19
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WP(C).No. 827 of 2019
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF ASSESSMENT ORDER NO.32010191482/13-14 DATED 02.06.2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2013-14.
RESPONDENT/S EXHIBITS: NIL
Colour shows how this judgement treated each authority
W.P.(C).No. 11335 of 2018Relied on¶34
KERALA AGRO INDUSTRIES CORPORATION LTD.
ASSISTANT COMMISSIONER (ASSESSMENT)
COMMISSIONER OF STATE GOODS AND SERVICE TAX
STATE OF KERALA
UNION OF INDIA
DAMA SESHADRI NAIDU
As recorded by the court registry
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