M/S.Castrol INDIA LTD. vs. State Of Kerala
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI WEDNE AY, THE 10TH DAY OF APRIL 2019 / 20TH CHAITHRA, 1941 WA.No. 1098 of 2019 AGAINST THE ORDER/JUDGMENT IN WP(C) 14819/2018 of HIGH COURT APPELLANT/PETITIONER: M/S.CASTROL INDIA LTD., C/O.M.K.ASSOCIATES, KONANPUDUR, KANJIKODE, PALAKKAD DISTRICT, HAVING ITS OFFICE AT 5TH FLOOR EAST TOWER, NBCC PLACE, PRAGATI VIHAR, BHISHMA PITHAMAHA MARG, NEW DELHI - 110 003, REP. BY ITS SENIOR MANAGER (INDIRECT TAXES) HARISH CHANDRA SURI. BY ADV. SRI.S.ANANTHAKRISHNAN RESPONDENT/S: 1 STATE OF KERALA, REP. BY SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE ASST. COMMISSIONER OF STATE TAX, STATE GST DEPT, SPECIAL CIRCLE, PALAKKAD - 678 001. OTHER PRESENT: SR.GOVERNMENT PLEADER.SRI.V.K.SHAMSUDHEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 10.04.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
2 WA.No. 1098 of 2019 JUDGMENT The Appellant herein is the petitioner in W.P(C)No.14819/2018, challenging dismissal of the writ petition through judgment dated 11th January, 2019. 2. Ext.P1 notice proposing finalisation of assessment with respect to the year 2011-2012 was challenged in the writ petition, raising mainly on the ground that the authority concerned have no juri iction to initiate such proceedings, since it remained time barred under Section 25(1) of the Kerala Value Added Tax Act, 2003 ('KVAT Act' for short). Inter alia challenge was raised against constitutional validity of Section 174 of the Kerala State Goods and Service Tax Act, 2017 ('KSGST Act' for short). The writ petition was dismissed along with a batch of other cases by holding that the issue stands squarely covered against the petitioner through judgment in W.P(C) No.11335/2018 and connected cases, dated 11th January, 2019. 3. Learned counsel for the appellant contended that the question decided through the judgment in W.P(C) No.11335/2018 is only with respect to validity of Section 174 of the KSGST Act. It is pointed out that the learned Judge had omitted to consider and decide other grounds raised in the writ petition. The fact that the judgment in W.P(C) No.11335/2018 covers only the question of constitutional validity of Section 174, is not disputed by the
3 WA.No. 1098 of 2019 learned Government Pleader appearing for the Respondents. It was also conceded that the question regarding validity of Section 174 is now pending decision before the Division Bench in a batch of writ appeals. Therefore we are of the opinion that the remittance of the writ petition for fresh consideration and disposal would suffice to meet the ends of justice.
Hence the above writ appeal is hereby allowed. The judgment in W.P(C)No.14819/2018 is hereby set aside. The writ petition is restored on to the files of this Court and remanded for fresh consideration and disposal by the learned Single Judge on questions other than one relating to the validity of Section 174 of the KSGST Act.
The registry shall post the writ petition before the learned Single Judge dealing with the subject, as per the roster.
The interim order which was in force as on the date of dismissal of the writ petition shall stand revived and shall continue to be in force. C.K.ABDUL REHIM JUDGE R. NARAYANA PISHARADI KAS 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.