Suresh.M.N vs. State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 25TH DAY OF JANUARY 2019 / 5TH MAGHA, 1940 WP(C).No. 836 of 2019 PETITIONER/S: SURESH.M.N.,AGED 55 YEARS PROPRIETOR, LIVE CHICKEN, MUNDOLI HOUSE, MUNOORPILLY, EZHATUMUGHAM P.O., KARUKUTTY, ERNAKULAM DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 STATE TAX OFFICER SQUAD NO.IV, STATE GST DEPARTMENT MATTANCHERRY AT ALUVA - 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT THIRUVANANTHAPURAM - 695001. 3 SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA SECRETARIAT, THIRUVANANTHAPURAM - 695001. ADDL AG SRI. K.K. RAVINDRANATH SPL.G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 836 of 2019 2 JUDGMENT In this writ petition the petitioner has approached this Court with the following reliefs: “(i) To quash Ext.P1 order issued by the 1st respondent by the issue of a writ of certiorari or such other writ or order or direction. (ii) To declare clauses (d) & (e) of Section 174 of the Kerala GST Act 2017 as inconsistent and contradictory with the provisions of Section 19 of the Constitution 101st Amendment Act 2017. (iii) To declare that the powers under erstwhile Entry 54 do not exist after 15.09.2017 and that therefore, the provisions of KVAT Act cannot be enforced thereafter.”