Kuruvila Mathew vs. The Commercial Tax Officer-1
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 MONDAY ,THE 18TH DAY OF MARCH 2019 / 27TH PHALGUNA, 1940 WA.No. 820 of 2019 AGAINST THE ORDER/JUDGMENT IN WP(C) 26960/2018 of HIGHCOURT APPELLANT/: KURUVILA MATHEW, PROPRIETOR,M/S.THOOMKUZHY GRANITES, VETTIKKATTERI,THRISSUR-DISTRICT,PIN-679531. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER-1, DEPARTMENT OF COMMERCIAL TAXES, WADAKKANCHERRY-680623. 2 THE ASSISTANT COMMISSIONER(APPEALS), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR-680 004. 3 THE ASSISTANT COMMISSIONER, STATE GST DEPARTMENT,COMMERCIAL TAX COMPLEX, POOTHOLE,THRISSUR-680 004. 4 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695015. BY SRI.C.E.UNNIKRISHNAN, SPL.GOVERNMENT PLEDER
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 18.03.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
WA.No. 820 of 2019 2 C.K.ABDUL REHIM, J. & R. NARAYANA PISHARADI, J. ----------------------------------- W.A.No. 820 OF 2019 -------------------------------------- DATED THIS THE 18th DAY OF MARCH, 2019. JUDGMENT C.K.ABDUL REHIM, J.,
The petitioner is in appeal against the judgment in W.P(C).No.26960 of 2018, dated 22.01.2019. The respondents herein are the respondents in the writ petition.
Ext.P1 order of assessment was challenged in the writ petition based on a contention that it is barred by limitation envisaged under section 25(1) of the Kerala Value Added Tax Act (hereinafter referred to as 'the KVAT Act'). But the writ petition was dismissed along with a batch of other cases by holding that the question stands covered in the judgment in W.P(C).No.11335/2018 and connected cases.
It is fairly conceded by the learned Special Government Pleader (Taxes) that the question decided in W.P(C).No.11335/2018 and connected cases relates to the validity of section 174 of the Kerala State Goods and Service Tax Act and it is not on the question of limitation under section 25(1)
WA.No. 820 of 2019 3 of KVAT Act or on the question of limitation. Hence, we are of the opinion that the writ petition need to be remitted for fresh consideration and disposal by the Single Judge.
Hence, the above writ appeal is hereby allowed. The impugned
judgment
of the Single
Judge
in W.P(C).No.26960/2018 is hereby set aside. The writ petition is restored on the files of this Court. The Registry shall post the matter before the learned Single Judge, dealing with the subject as per the roster, to hear and dispose of the writ petition afresh, on the challenge raised based on Section 25(1) of the KVAT Act.
Needless to observe that, interim order if any existed as on the date of dismissal of the writ petition, will survive and continue to be in force. C.K.ABDUL REHIM JUDGE R. NARAYANA PISHARADI ajt 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.