Tony Thomas vs. The State Of Kerala
Held
During the hearing, the petitioner's counsel submitted that the matter was not being pressed. Accordingly, the High Court dismissed the writ petition as not pressed.
Facts
The petitioner filed a writ petition challenging the validity of clauses (d) and (e) of Section 174 of the Kerala GST Act, 2017, and seeking a declaration that the KVAT Act provisions could not be enforced after 15.09.2017.
Key Issues
The key legal issues were the constitutional validity of Section 174(d) and (e) of the Kerala GST Act, 2017, and the enforceability of KVAT Act provisions post-GST implementation.
Sections Cited
Section 174 (Kerala GST Act 2017)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE SHAJI P.CHALY FRIDAY, THE 15TH DAY OF JULY 2022 / 24TH ASHADHA, 1944 WP(C) NO. 41707 OF 2018 PETITIONER: TONY THOMAS AGED 40 YEARSS/O.LATE THOMAS, PROPRIETOR, M/S. VITHAYATHIL CEMENTS, 34/1850, VITHAYATHIL BUILDING, EDAPALLY, KOCHI-24. BY ADVS.K.S.BHARATHAN S.SWATHY ABEL ANTONY RESPONDENTS: 1 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001. 2 THE DEPUTY COMMISSIONER(APPEALS) III, STATE GOODS AND TAX SERVICES DEPARTMENT, ERNAKULAM, PIN-682 030. 3 THE INTELLIGENCE OFFICER, SQUAD NO.VII, COMMERCIAL TAXES, ERNAKULAM, PIN-682 030. 4 THE COMMERCIAL TAX OFFICER, 1ST CIRCLE, KALAMASSERY, PIN-682 030. BY SRI. ARAVIND V. MATHEW,GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C.) No. 41707/2018 2
JUDGMENT This writ petition is filed by the petitioner seeking the following reliefs:- “(i) to quash Exhibits P1 and P5 by the issue of a writ of certiorari or such other writ or order or di
The judgment continues below.
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