Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI TUESDAY, THE 14TH DAY OF FEBRUARY 2023 / 25TH MAGHA, 1944 WA NO. 331 OF 2023 AGAINST THE JUDGMENT WP(C) 18782/2018 OF THE HIGH COURT OF KERALA APPELLANT/S:
M/S. INDSIL HYDRO POWER & MANGANESE LTD.
VI/679, PALLATHERI, ELAPPULLY, PALAKKAD, REPRESENTED BY ITS CHIEF FINANCIAL OFFICER, MURALI RAMAMURTHY, PIN - 678622
BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA
RESPONDENT/S:
1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, NEAR CIVIL STATION, PALAKKAD, PIN - 678001 2 STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPT., GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
W.P.(C) No.
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3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI, PIN - 110001 OTHER PRESENT:
GP SMT M M JASMIN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 14.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.A. No.331/2023
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J U D G M E N T S.V. Bhatti, J.
The instant appeal is filed against the judgment dated 01.07.2022 in W.P.(C) No.18782/2018.
The learned counsel appearing for the parties submitted that by the judgment dated 30.11.2022 in W.A. No.1035/2019 this Court has upheld the validity of the repeal and saving clause in KGST Act and S.L.P.
No.640/2023 is pending against the judgment dated 30.11.2022. So, the instant appeal may be dismissed subject to the outcome of the S.L.P.
Hence, the writ appeal is dismissed, with an observation that the dismissal of the writ appeal is subject to the outcome of Special Leave Petition No.640/2023 and batch.
Sd/- S.V.BHATTI JUDGE
Sd/- BASANT BALAJI JUDGE jjj