Smart Foot Wear Marketing vs. State Of Kerala
Held
The High Court dismissed the writ petition, holding that the issues raised were covered by a previous Single Judge decision in *Sheen Golden Jewels (India) Private Limited v. State Tax Officer (IB)-1*, which had ruled in favor of the Revenue. The petitioner's counsel conceded this point.
Facts
The petitioner challenged assessment orders issued under the KVAT Act and sought declarations that the KVAT Act and Section 174 of the Kerala GST Act were ultra vires the Constitution (One Hundred and First Amendment) Act, 2016, post 08.09.2017, due to inconsistency with Article 246A.
Key Issues
The key legal issues were the constitutional validity of the KVAT Act and Section 174 of the Kerala GST Act, regarding the continuation of proceedings under the KVAT Act after the implementation of GST, in light of the 101st Constitutional Amendment and Article 246A.
Sections Cited
Kerala GST Act Section 174, KVAT Act
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 WEDNESDAY, 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 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,
The judgment continues below.
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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.