Jmj Traders vs. The Assistant Commissioner
Held
The Court held that proceedings relating to assessments before the Constitution amendment are saved by transitional provisions. However, the petitioner is not without remedy and can approach the appellate authority.
Facts
The petitioner received a pre-assessment notice and a hearing notice for the assessment year 2012-2013. The petitioner challenged these notices, arguing that the department's power was denuded after the 101st Constitution Amendment.
Key Issues
Whether the GST transition provisions save assessment proceedings initiated prior to the GST regime. Whether the petitioner has alternative remedies available.
Sections Cited
Section 25(1), Section 25(A), Section 42(3), Section 55
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 10TH DAY OF DECEMBER 2018 / 19TH AGRAHAYANA, 1940 WP(C).No. 38222 of 2018 PETITIONER/S: JMJ TRADERS MANJOOR, KOTTAYAM , REPRESENTED BY ITS PROPRIETOR, SRI. JAIMON JOSEPH BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE, SGST DEPARTMENT, TAX COMPLEX, NAGAMPADAM, KOTTAYAM - 686002 2 THE STATE OF KERALA , REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIATE, THIRUVANANTHAPURAM-695001 3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001 4 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001 OTHER PRESENT: DR THUSHARA JAMES, GP. SMT C.G.PREETHA, CGC,. SRI SREELAL.N .WARRIER, SC
WPC No.38222 of 2018 2 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner, a proprietory concern, is a dealer under the Kerala Value Adde
The judgment continues below.
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