Smart Foot Wear Marketing v. State Of Kerala
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE SHAJI P.CHALY WEDNE AY, THE 13TH DAY OF JULY 2022 / 22ND ASHADHA, 1944 WP(C) NO. 36123 OF 2018 PETITIONER: SMART FOOT WEAR MARKETING 12/494, NADATHARA GRAMAPANCHAYATH, MOORKANIKKARA, ERAVIMANGALAM ROAD, KOZHUKULLY P.O., THRISSUR, REPRESENTED BY MANAGING PARTNER. BY ADV M.JITHESH MENON RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE ASSISTANT COMMISSIONER OF STATE TAX (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, THRISSUR, PIN - 680 002. 3 THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES FIRST CIRCLE, THRISSUR (NOW STATE GOODS AND SERVICES TAX DEPARTMENT), THRISSUR, PIN - 680 004. SMT.RESMITHA R CHANDRAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.36123 of 2018 :: 2 :: JUDGMENT Dated this the 13th day of July 2022 This writ petition is filed by the petitioner seeking the following reliefs: “i) Call for the records leading to Ext.P1 order by the 3rd respondent, Ext.P3 order issued by the 2nd respondent and quash the same by the issuance of a writ of certiorari or such other writ, order or direction. ii) declare that the provisions of the KVAT Act, and its application thereof, post 08.09.2017, being inconsistent with the amended Entry 54 of List II of the Seventh Schedule of the Constitution of India read with Article 246A of the Constitution, is ultra vires the Constitution (One Hundred and First Amednment) Act, 2016; iii) declare that the Section 174 of the Kerala GST Act (effective from 1.7.2017), insofar as it permits continuation of proceedings under the KVAT Act post 8.9.2017, is ultra vires the Constitution (One Hundred and First Amendment) Act, 2016.”
The basic challenge in the writ petition is in respect of the 101st amendment of the Constitution. The said issue was considered by a learned Single Judge of this court in Sheen Golden Jewels (India) Private Limited v. State Tax Officer (IB)-1 and others reported in 2019 (27) KTR 119 Kerala and held in favour of the Revenue.
W.P.(C)No.36123 of 2018 :: 3 ::
Learned counsel for the petitioner Sri.M.Jithesh Menon fairly conceded that the issue is covered by the said judgment.
In that view of the matter, I do not think adjudication of the matter is required. It is also pointed out that the judgment of the learned Single Judge is pending in appeal before the Division Bench of this court.
Considering the above facts and circumstances, this writ petition is dismissed in the light of the judgment in Sheen Golden Jewels (India) Private Limited's case (supra). SHAJI P. CHALY JUDGE jes
W.P.(C)No.36123 of 2018 :: 4 :: APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ORDER DATED 30/11/2017 ISSUED BY THE 3RD RESPONDENT ALONG WITH A NOTICE OF DEMAND. EXHIBIT P2OF THE REPLY DATED 8/2/2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT, AS AN APPEAL IN RESPONSE TO EXT.P1 NOTICE. EXHIBIT P3OF THE DOWNLOADED COPY OF THE INTERLOCUTORY APPLICATION REQUESTING A STAY ON FURTHER PROCEEDINGS DATED 31/10/2018. EXHIBIT P4OF THE ORDER DATED 10/08/2018 PASSED BY THE 2ND RESPONDENT FOR THE YEAR. //// P.S. TO JUDGE
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.