M/S.Square Deal vs. State Of Kerala

WP(C)/38353/2018HC KeralaGSTCNR KLHC01089036201810 December 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU5 pages

AI SummaryDismissed

Held

The Court held that proceedings initiated before the GST regime could be continued due to transitional provisions. However, the order passed was appealable under the KVAT Act.

Facts

Goods of the petitioner were detained and subjected to penalty in 2013 under the KVAT Act. Later, a notice was issued under Section 47(6) of the KVAT Act in 2017, leading to an order. The petitioner argued that the KVAT Act ceased to exist before the notice was issued.

Key Issues

Whether proceedings initiated under the KVAT Act could be continued after the introduction of GST, and if the order passed was amenable to appeal.

Sections Cited

Section 47(6), Section 55

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

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. 38353 of 2018 PETITIONER: M/S.SQUARE DEAL NO 3021, T.A BEERANKUNJU ROAD, ERNAKULAM NORTH, ERNAKULAM - 682018, REPRESENTED BY ITS MANAGING PARTNER, SAJI E. THOMAS BY ADV. SRI.JOLLY JOHN RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM DISTRICT, PINCODE-695001. 2 STATE OF KERALA SQUAD NO.III,STATE GOODS AND SERVICES TAX,THRISSUR,PIN CODE-680004. DR.THUSHARA JAMES GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 38353 of 2018 2

JUDGMENT The petitioner, an assessee under the KVAT Act, had its goods detained and subjected to penalty. The petitioner then provided the security and had the goods released. It all happened in 2013. Later, the revenue issued a notice under Section 47(6) on 21.10.2017 to which the petitioner submitted its reply dated 04.11.2017. That resulted in the Ext.P5 order.

Now the petitioner asserts that the Ext.P5 order is ultra

The judgment continues below.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.