Indsil Hydropower And Manganese Limited vs. Assistant Commissioner Of State Tax
Held
The Court set aside Ext.P4, finding the assessment for 2009-10 to be barred by limitation under Section 25(1) of the KVAT Act. For Ext.P4(a) (2014-15), which was within time, the Court directed the petitioner to file a statutory appeal, instructing the appellate authority to take a lenient view on condonation of delay.
Facts
The petitioner challenged two assessment orders (Ext.P4 for 2009-10 and Ext.P4(a) for 2014-15) issued under the KVAT Act, arguing that the 2009-10 assessment was time-barred and that certain provisions of the Kerala State Goods and Services Tax Act, 2017, regarding the transition from previous tax regimes, were unconstitutional.
Key Issues
The key legal issues were whether the assessment for the year 2009-10 was barred by limitation under the KVAT Act, and the constitutionality of Section 174(2)(d) and (e) of the Kerala State Goods and Services Tax Act, 2017.
Sections Cited
Section 174
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 FRIDAY, THE 1ST DAY OF JULY 2022 / 10TH ASHADHA, 1944 WP(C) NO. 18782 OF 2018 PETITIONER: INDSIL HYDROPOWER AND MANGANESE LIMITED, VI/679, PALLATHERI, ELAPPULLY, PALAKKAD, PIN - 678 622, REPRESENTED BY ITS GENERAL MANAGER (WORKS) RAJAN JOSE. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.V.JAYAPRAKASH SRI.M.RAJAGOPAL RESPONDENTS: 1 ASSISTANT COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, NEAR CIVIL STATION, PALAKKAD, PIN 678 001 2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARMENT,GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI - 110001 OTHER PRESENT: SMT. RESMITHA R. CHANDRAN - GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.18782 OF 2018 ..2.. J U D G M E N T Exts.P4 and P4(a) orders are under challenge in this writ petition. The petitioner has filed this writ petition with the following prayers:- (i) declare the provision
The judgment continues below.
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