Thettayil Jewellery vs. State Of Kerala - Kerala High Court, 09 April 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI TUE AY, THE 09TH DAY OF APRIL 2019 / 19TH CHAITHRA, 1941 WA.No. 1067 of 2019 AGAINST THE JUDGMENT IN WP(C) 34934/2018 of THIS COURT APPELLANT/PETITIONER: M/S THETTAYIL JEWELLERY, ANGAMALI, ANGAMALY.P.O. PIN-683572. REPRESENTED BY ITS PROPRIETOR MR.JOSEPH PETER BY ADVS. SRI.A.KUMAR SHRI.ABRAHAM JOB SMTG.MINI(1748) SRI.AJAY V.ANAND SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENTS/RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001 2 STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER, STATE GST DEPARTMENT, ANGAMALY-683572. OTHER PRESENT: SPL.GP(TAXES).SRI.C.E.UNNIKRISHNAN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 09.04.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:

W.A. No.1067/2019 -:2:- C.K. ABDUL REHIM & R. NARAYANA PISHARADI, JJ. ----------------------------------------------------- Writ Appeal No. 1067 OF 2019 ------------------------------------------------------- Dated this the 9th day of April, 2019 J U D G M E N T Abdul Rehim

, J. The appellant herein is the petitioner in W.P.(C) 34934/2018, challenging dismissal of the writ petition through the judgment dated 11th January, 2019. The respondents herein are the respondents in the writ petition.

The appellant challenges Exts.P3 to P6 orders of assessment passed under Section 25(1) of the Kerala Value Added Tax Act(hereinafter referred to as 'the KVAT Act'), contending that there occurred violation of principles of natural justice and that the assessment stands barred by limitation provided under Section 25(1) of the KVAT Act. Inter alia, the appellant challenged constitutional validity of Section 174 of the Kerala State General Sales Tax Act(KSGST Act, for short).

W.A. No.1067/2019 -:3:-

The writ petition was dismissed along with a batch of other cases by holding that the issue involved stands covered against the petitioner by virtue of the judgment in W.P.(C) 11335/2018 and connected cases, dated 11th January, 2019. 4. Learned counsel for the appellant pointed out that the question decided in W.P.(C) 11335/2018 and connected cases only pertains to the constitutional validity of Section 174 of the KSGST Act and the learned Single Judge had omitted to consider the challenge raised against the assessment passed on the question of limitation. Learned Special Government Pleader(Taxes) appearing on behalf of the respondents had fairly conceded that the question with respect to the aspect of limitation has not been considered in the impugned judgment. It is also conceded that the correctness of the decision in W.P.(C) 11335/2018 and connected cases are now under consideration before this court in various writ appeals filed. Under such circumstances, we are of the opinion that a remittance of the writ petition for a fresh consideration on the question of

W.A. No.1067/2019 -:4:- limitation with respect to completion of the assessment as well as regarding the alleged violation of principles of natural justice in finalizing the assessment, is only proper and justifiable.

Hence, the above writ appeal is hereby allowed and the impugned judgment in W.P.(C) No.34934/2018, dated 11th January, 2019 is hereby set aside. The writ petition is restored on to the files of this court for fresh consideration and disposal by the learned Single Judge, with respect to the question mentioned as above.

The Registry shall post the writ petition for fresh consideration and disposal before the learned Single Judge, dealing with the subject matter, 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, JUDGE. ul/- [] P.S. to Judge.