Swathikas Jewellers vs. Asst. Commissioner (Spl Circe), State GST Department

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNE AY,THE 27TH DAY OF FEBRUARY 2019 / 8TH PHALGUNA, 1940 WP(C).No. 28664 of 2018 PETITIONER: M/S SWATHIKAS JEWELLERS PAZHAVANGADI, FORT POST, THIRUVANANTHAPURAM-695023, REPRESENTED BY ITS MANAGING PARTNER K. SURESH, RESIDING AT P.P. XIV/1358, SWATHI, VIVEKANANDNAGAR, PARASALLA - 695502. BY ADVS. SRI.V.JAYANANDAKUMAR SRI.U.BALAGANGADHARAN RESPONDENTS: 1 ASST. COMMISSIONER (SPL CIRCE), STATE GST DEPARTMENT STATE GST DEPARTMENT, THIRUVANANTHAPURAM 2 THE COMMISSIONER STATE GST DEPARTMENT, THIRUVANANTHAPURAM-695002. 3 STATE OF KERALA REPRESENTED BY SECRETARY (TAXES), THIRUVANANTHAPURAM- 695001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001 BY ADV. SREELAL N WARRIER,SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WPC No.28664 of 2018 2 JUDGMENT The petitioner, a dealer in jewellery, has sought the following reliefs: i. Call for the records leading to Ext.P1 order and issue writ in the nature of certiorari quashing the same as they are passed beyond the period of limitation stipulated under Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016. ii. Declare the clauses (d) and (e) of Section 174 of the Kerala Goods and Service Tax At, 2017 are inconsistent and contrary with the provisions of section 19 of the Constitution (One Hundred and first amendment) Act, 2016 and hence they are ultravires to the Constitution of India. iii. Declare that the powers under the erstwhile Entry 54 do not exist post 15.9.2017 and therefore the provisions of the Kerala Value Added Tax Act, 2003 cannot be enforced after 15.9.2017 since the old entry is not saved. iv. Declare that as Section 19 of the Constitution (One Hundred and first amendment) Act, 2016 is having supremacy over rest of the sections of Constitution (One Hundred and first amendment) Act, 2016, the provision passed under section 174 invoking Article 246A of the Constitution of India is subservient to section 19 of the Constitution (One

WPC No.28664 of 2018 3 Hundred and first amendment) Act, 2016 and so any provisions in section 174 which are contradictory to section 19 of the Constitution (One Hundred and first amendment) Act, 2016 is unconstitutional. v) Pass such other orders or directions as this Hon'ble Court may deem fit in the circumstance of the case. In the light of the judgment in M/s. Sheen Golden Jewels (India) Pvt. Ltd. v The State Tax Officer (IB)-11 this writ petition is dismissed. DAMA SESHADRI NAIDU JUDGE css/ 1 Judgment dated 11.01.2019 in WP(C) No.11335 of 2018

WPC No.28664 of 2018 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32010663385/2013-14 DATED 31/03/2018 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF THE ORDER DATED 04/04/2018 IN W.P(C) 11335/2018