M/S. Bay Shore Sea Wood Projects vs. The State Tax Officer
Held
The High Court dismissed the writ appeal, upholding the constitutionality of Section 174(2) of the Kerala State GST Act. However, it granted the appellant liberty to avail statutory remedies such as reply, appeal, or revision against the impugned notices/orders within eight weeks, mirroring the directions given in the *Sheen Golden Jewels* case.
Facts
The appellant challenged a Single Judge's judgment that upheld the constitutionality of Section 174(2) of the Kerala State GST Act. The Single Judge's decision relied on a previous judgment, which was subsequently affirmed by a Division Bench in *Sheen Golden Jewels (India) Pvt. Ltd.*, dismissing similar appeals.
Key Issues
The key legal issue was the constitutionality of Section 174(2) of the Kerala State GST Act. A secondary issue was the availability of statutory remedies for the appellant despite the constitutional challenge being decided against them.
Sections Cited
Section 174(2) of the Kerala State GST Act
AI-generated summary — verify with the full judgment below
WA NO. 1980 OF 2019 1 2025:KER:25869 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE EASWARAN S. WEDNESDAY, THE 26TH DAY OF MARCH 2025 / 5TH CHAITHRA, 1947 WA NO. 1980 OF 2019 (AGAINST THE JUDGMENT DATED 11.01.2019 IN WP(C) NO.37125 OF 2018) M/S. BAY SHORE SEA WOOD PROJECTS 36/1934 G, OPPOSITE EXPRESS GARDEN, 1ST FLOOR, K.K.ROAD, KALOOR, REPRESENTED BY SRI.TAJAN CYRIL, AGED 56 YEARS, S/O.K.L.CYRIL, KALIYATAH HOUSE, KANIYAVELI ROAD, VENNALA P.O., KOCHIN-682 028. BY ADV SMT.SARITHA THOMAS RESPONDENT/RESPONDENT: THE STATE TAX OFFICER OFFICE OF THE ASSISTANT COMMISSIONER(WC), DEPARTMENT OF STATE GOODS AND SERVICE TAX, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM-682 018. BY GOVERNMENT PLEADER SMT.RESMITHA RAMACHANDRAN THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 26.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA NO. 1980 OF 2019 2 2025:KER:25869 JUDGMENT Dr. A.K.Jayasankaran Nambiar, J.
This Writ Appeal is preferred against the judgment dated 11.01.2019 in WP(C) No
The judgment continues below.
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