Jaya Agencies vs. The State Of Kerala
Held
The Court dismissed the constitutional challenge to the 101st Amendment, citing a previous binding judgment. For the assessment orders, the Court directed the petitioner to file statutory appeals against two orders within one month, with a lenient view on delay, and stayed coercive recovery for two months.
Facts
The petitioner challenged the 101st Constitutional Amendment of the Kerala State Goods and Services Tax Act, 2017, and assessment orders for 2012-13, 2013-14, and 2014-15 passed under Section 25(1) of the KVAT Act, 2003, arguing their unconstitutionality and ultra vires nature.
Key Issues
The key issues were the constitutionality of the 101st Constitutional Amendment of the Kerala State Goods and Services Tax Act, 2017, and the validity of assessment orders passed under Section 25(1) of the KVAT Act, 2003.
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Heard together (2 matters)
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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. 41307 OF 2018 PETITIONER: JAYA AGENCIES REPRESENTED BY THE SOLE PROPRIETOR, C.THANKARAJ, AGED 54, S/O. CHELLANKKANNU NADAR, TC 11/1172, WATTS LANE, NANDHANCODE-695 508 BY ADV BIJU .C. ABRAHAM RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES) , GOVERNMENT SECRETARIAT, THIRUVANANTHPAURAM-695 001 2 THE COMMISISONER OF KERALA STATE GST, KERALA STATE GST DEPARTMENT, TAX TOWER, KILLIPALAM, KARAMANAP.O., THIRUVANANTHPAURAM-695 002 3 THE COMMERCIAL TAX OFFICER, II CIRCLE, TAX TOWER, KARMANA, THIRUVANANTHAPURAM-695 002 4 GOODS AND SERVICE TAX COUNCIL, GOVERNMENT OF INDIA, OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PALACE, NEW DELHI-110001, REPRESENTED BY ITS ADDITIONAL SECRETARY 5 THE DY.TAHSILDAR, THIRUVANANTHAPURAM TALUK, THIRUVANANTHAPURAM-695 001 OTHER PRESENT: SMT. RESMITHA R. CHANDRAN - GP
W.P.(C)No.41307 OF 2018 ..2.. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.07.2022, THE COURT ON THE SAME DAY DELIVERED THE
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