Anil.P.Johny vs. The State Tax Officer - Kerala High Court, 05 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 FRIDAY, THE 05TH DAY OF APRIL 2019 / 15TH CHAITHRA, 1941 WA.No. 946 of 2019 AGAINST THE JUDGMENT DATED 16-01-2019 IN WP(C) 32984/2018 of HIGHCOURT APPELLANT/PETITIONER: ANIL.P.JOHNY AGED 47 YEARS PROPRIETOR, M/S. PYNADATH POULTRY FARM, VETTUKAD, MANJALLUR P.O., PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, ALATHUR-678 541. 2 THE DEPUTY COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, PALAKKAD-678 001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. OTHER PRESENT: SPL.GP.SRI.C.E.UNNIKRISHNAN THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 05.04.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:

WA No.946/2019 -2- C.K. ABDUL REHIM, J. & R. NARAYANA PISHARADI, J. ------------------------------------------------- W.A. No. 946 OF 2019 ------------------------------------------------- DATED THIS THE 5th 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) No.32984/2018. The above appeal is filed challenging dismissal of the writ petition. The respondents are the respondents in the writ petition.

The appellant challenged Exts.P3 & P3 (a) orders of assessment orders in the writ petition, raising the question of bar of limitation provided under Section 25 (1) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as the 'KVAT Act', for short). But the writ petition was dismissed along with a batch of other cases by holding that the issue stands covered against the appellant by virtue of the judgment in W.P (C) No.11335/2018 and connected cases dated 11-01-2019. Learned counsel for the appellant pointed out that the judgment in W.P (C) No.11335/2018 and connected cases deals only with the question regarding constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act (KSGST Act for short). It is pointed out that the learned Single Judge went erred in not considering the question of limitation raised based on Section 25 (1) of the KVAT Act and in dismissing the writ petition on the basis of the

WA No.946/2019 -3- judgment in W.P (C) No.11335/2018. Fact that the judgment in W.P (C) No.11335/2018 is covering only the question with respect to validity of Section 174 of the KSGST Act, is fairly conceded by learned Special Government Pleader (Taxes) appearing for the respondents. Hence we are of the opinion that a remand of the writ petition for fresh consideration and disposal by the Single Judge would suffice to meet the ends of justice.

Hence the above writ appeal is hereby allowed. The impugned judgment in W.P (C) No.32984/2018 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 Single Judge.

The Registry is directed to post the writ petition before the learned Single Judge, dealing with the subject matter as per the roster.

Interim order which prevailed 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 AMG