Atlas Gold Township (INDIA) PVT. LTD. vs. State Of Kerala
Held
The Court held that the challenge to the 101st Constitutional Amendment was already decided against the petitioner in a previous judgment. Regarding the KVAT assessment orders, the Court directed the petitioner to avail the statutory remedy of appeal before the appellate authority, with specific instructions for condonation of delay and interim protection.
Facts
The petitioner challenged the 101st Constitutional Amendment of the Kerala State Goods and Services Tax Act, 2017, arguing that the Kerala Value Added Tax Act, 2003 (KVAT Act) could only be enforced for a limited period. The petitioner also challenged assessment orders issued under Section 25(1) of the KVAT Act for the assessment years 2013-14 to 2016-17, claiming they were unconstitutional.
Key Issues
Whether the 101st Constitutional Amendment related to the Kerala State Goods and Services Tax Act, 2017 was unconstitutional, and whether the assessment orders under the KVAT Act, 2003 were valid when a statutory appeal remedy was available.
Sections Cited
101st Constitutional Amendment, Section 25(1) of the KVAT Act, 2003
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN TUESDAY, THE 19TH DAY OF JULY 2022 / 28TH ASHADHA, 1944 WP(C) NO. 18357 OF 2018 PETITIONER: ATLAS GOLD TOWNSHIP (INDIA) PVT. LTD. REGD OFFICE XI/305 H NEAR FEDERAL BANK, OPP COCHIN INTERNATIONAL AIRPORT,VAPPALASSERY, NEDUMBASSERY, ANGAMALY,KERALA- 683572.REPRESENTED BY ITS GENERAL MANAGER JOSE VARGHESE. BY ADVS. DR.K.P.PRADEEP SRI.T.T.BIJU SRI.K.P.KESAVAN NAIR SMT.NEENA ARIMBOOR SRI.SANAND RAMAKRISHNAN SMT.T.THASMI RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY(TAXES),GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2 ASSISTANT COMMISSIONER (WORKS CONTRACT), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, MATTANCHERY, ERNAKULAM. 3 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT,TAX TOWERS, KILLIPALAM, KARAMANA P.O,THIRUVANANTHAPURAM. 4 GOODS AND SERVICE TAX COUNCIL GOVERNMENT OF INDIA,OFFICE OF THE GST COUNCIL SECRTARIAT,5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD,CONNAUGHT PLACE, NEW DELHI- 110 001 REPRESENTED BY ITS ADDITIONAL SECRTARY. OTHER PRESENT:
W.P.(C)No.18357 OF 2018 ..2.. SMT. RESMITHA R. CHAN
The judgment continues below.
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