M/S. Malabar High View Builders P LTD, Kozhikode vs. The State Tax Officer
Held
The Court found that the issues raised by the petitioners were already covered by a previous judgment. Therefore, the Court dismissed the writ petitions based on the ratio of that prior decision.
Facts
Petitioners challenged provisions of the KSGST Act and the KVAT Act, arguing Section 174 of KSGST Act was beyond the state's legislative power and that demands were time-barred under Section 25(1) of the KVAT Act.
Key Issues
Whether Section 174 of the KSGST Act is ultra vires the State's legislative power and whether demands are barred by limitation under Section 25(1) of the KVAT Act.
Sections Cited
Section 174, Section 25(1)
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 THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 25045 of 2018 PETITIONER: SAHARATH P.M., S/O. MOIDU, AGED 36 YEARS, PATHAYAKODAN HOUSE, KAMBALAKKAD POST, KANIAMBETTA, WAYANAD DISTRICT. BY ADVS. SRI.KRISHNA PRASAD. S SRI.V.S.PRATHEEK RESPONDENTS: 1 INTELLIGENCE OFFICER, SQUAD NO. IV, COMMERCIAL TAXES, KANNUR - 670 101. 2 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, PAYYANNUR, KANNUR DISTRICT - 670 307. 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 001. 4 DEPUTY COMMISSIONER, COMMERCIAL TAXES, KANNUR - 691 002. 5 VILLAGE OFFICER, KANIYAMBETTA VILLAGE OFFICE, WAYANAD DISTRICT - 673 122. 6 THE DEPUTY TAHSILDAR, VYTHIRI TALUK, WAYANAD DISTRICT - 673 576. 7 THE DISTRICT COLLECTOR, COLLECTORATE, KALPETTA, WAYANAD DISTRICT - 673 121. 8 THE PRINCIPAL SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 9 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110001. BY ADVS. ADDL. AG K.K. RAVINDR
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