M.Harees, Alappuzha vs. The Commercial Tax Officerr, Alappuzha
Held
The High Court held that it was bound to follow its own Division Bench judgment, as the Supreme Court's interim order only stayed coercive steps for recovery and did not stay the operation of the judgment itself.
Facts
The petitioner challenged the State's power to reopen assessments and enforce liabilities arising before September 16, 2016, arguing that a Supreme Court interim order against a Division Bench judgment on the matter had effectively interfered with it. The Division Bench had previously upheld the State's power.
Key Issues
Whether the State has the power to initiate action for re-opening assessments for legal obligations/liabilities arising before September 16, 2016, and the effect of a Supreme Court interim order staying coercive steps on a High Court Division Bench judgment.
Sections Cited
Constitution (One Hundred and First Amendment) Act, 2016, KVAT Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 2ND DAY OF FEBRUARY 2023 / 13TH MAGHA, 1944 WP(C) NO. 3190 OF 2023 PETITIONER: M. HAREES PROPRIETOR, A.S. STORES, MARKET ROAD, VAZHICHERRY P.O, ALAPPUZHA, PIN - 688001 BY ADVS. V.DEVANANDA NARASIMHAM P.H.RIYAS RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER, ALAPPUZHA SECOND CIRCLE, CIVIL STATION P.O, ALAPPUZHA, PIN - 688001 2 INTELLIGENCE OFFICER, ALAPPUZHA SQUAD NO.1, COMMERCIAL TAXES, CIVIL STATION ANNEX, ALAPPUZHA, PIN - 688011 3 THE SECRETARY, THIRUVANANTHAPURAM TAX DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 4 THE CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI, PIN - 110001 5 THE DEPUTY COMMISSIONER, ALAPPUZHA STATE GST DEPARTMENT, BSNL BHAVAN, HEAD POST OFFICE ROAD, ALAPPUZHA, PIN – 688001
WP(C) NO. 31
The judgment continues below.
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