M/S. Indsil Hydro Power & Manganese LTD. vs. The Assistant Commissioner Of State Tax
Held
The High Court dismissed the writ appeal, explicitly stating that the dismissal is subject to the final outcome of the pending Special Leave Petition No. 640/2023 and batch before the Supreme Court.
Facts
This appeal challenged a WP(C) judgment. The parties informed the Court that a previous Division Bench judgment had upheld the validity of the repeal and saving clause in the KGST Act, against which a Special Leave Petition (SLP) is pending before the Supreme Court.
Key Issues
The key legal issue, as per the reference to the pending SLP, concerns the validity of the repeal and saving clause in the KGST Act.
Sections Cited
KGST Act
AI-generated summary — verify with the full judgment below
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 judgment continues below.
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