P.A.Ibrahim vs. State Of Kerala - Kerala High Court, 01 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 MONDAY ,THE 01ST DAY OF APRIL 2019/ 11TH CHAITHRA, 1941 WA.No. 943 of 2019 AGAINST JUDGMENT IN WP(C)33001/2018 OF THIS COURT APPELLANT/PETITIONER: P.A.IBRAHIM, PROPRIETOR,M/S.MUSAMIL POULTRY FARM,MANAPADAM,ELAVAMPADOM.P.O, PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/RESPONDENTS: 1 STATE OF KERALA STATE GST DEPARTMENT, ALATHUR-678541. 2 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT,PALAKKAD-678001. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001. OTHER PRESENT: SR GP- SRI.V.K.SHAMSUDHEEN THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 01.04.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:

W.A. No.943/2019 -:2:-

C.K. ABDUL REHIM & R. NARAYANA PISHARADI, JJ. ----------------------------------------------------- Writ Appeal No. 943 OF 2019 ------------------------------------------------------- Dated this the 1st day of April, 2019 J U D G M E N T Abdul Rehim

, J. The petitioner in W.P.(C) 33001/2018 is the appellant herein, challenging the judgment dated 24th January, 2019, dismissing the writ petition. The respondents herein are the respondents in the writ petition.

Exts.P3 and P3(a) orders of assessments were challenged in the writ petition by contending that the assessments stand barred by the limitation stipulated under Section 25(1) of the Kerala Value Added Tax Act(hereinafter referred to as 'the KVAT Act'). The above writ petition was dismissed by the learned Single Judge along with a batch of other writ petitions by holding that the issue involved stands

W.A. No.943/2019 -:3:- squarely covered against the appellant by virtue of the judgment in W.P.(C) No.11335/2018 and connected cases, dated 11th January, 2019. Learned counsel for the appellant pointed out that the question covered in the judgment in W.P.(C) 11335/2018 and connected case pertains to the constitutional validity of Section 174 of the Kerala State General Sales Tax Act(KSGST Act, for short) and not with respect to the question of limitation contained in Section 25(1) of the KVACT Act. The above aspect is conceded by the learned Government Pleader appearing for the respondents.

Under the above mentioned circumstances, we are of the opinion that the matter need to be remanded for a fresh consideration and disposal of the writ petition by the learned Single Judge.

Hence the above writ appeal is hereby allowed. The impugned judgment in W.P.(C) No. 33001/2018 is hereby set aside. The writ petition is restored back to the files of this court.

W.A. No.943/2019 -:4:-

The Registry shall post the writ petition for fresh consideration and disposal before the Single Judge, dealing with the subject matter, as per the roster. The interim order, which was in force as on the date of the 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.