Universal Associates vs. The State Tax Officer
Held
The Court dismissed the challenge to the 101st Constitutional Amendment, citing a previous judgment. Regarding the assessment order, the Court directed the petitioner to avail the statutory remedy of appeal before the appellate authority, allowing one month to file the appeal with a condonation of delay petition.
Facts
The petitioner challenged the 101st Constitutional Amendment of the Kerala State Goods and Services Tax Act, 2017, and an assessment order (Ext.P1) passed under Section 25(1) of the Kerala Value Added Tax Act, 2003 for the assessment year 2011-12, arguing it was unconstitutional.
Key Issues
Whether the 101st Constitutional Amendment of the Kerala State Goods and Services Tax Act, 2017 is unconstitutional, and whether an assessment order under Section 25(1) of the KVAT Act, 2003 can be challenged directly in a writ petition.
Sections Cited
Section 25(1) of the KVAT Act, 2003
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. 31985 OF 2018 PETITIONER: M/S.UNIVERSAL ASSOCIATES CHANOKUNDU, KARUVANCHAL, KANNUR DISTRICT, REPRESENTED BY ITS PROPRIETOR, SHRI JOSEPH THOMAS BY ADVS. V.P.NARAYANAN R.BHASKARA KRISHNAN RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, THALIPARAMBA -670002 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002 3 THE STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 002 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.31985 OF 2018 ..2.. J U D G M E N T The writ petition is filed by the petitioner challenging 101st Constitutional Amendment of the Kerala State Goods and Services Tax Act, 2017 stating that the provisions of the Kerala Value Added Tax Act,2003 can be enforced only until the expiry of one year from the date on which the nationwide goods and service tax wa
The judgment continues below.
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