Abdul Jaleel.K. vs. The Assistant Commissioner - I.

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNE AY,THE 23RD DAY OF JANUARY 2019 / 3RD MAGHA, 1940 WP(C).No. 582 of 2019 PETITIONER/S: ABDUL JALEEL.K., AGED 70 YEARS S/O.MUHAMMED KUTTY HAJI, PROPRIETOR, M/S.VALLUVANADU TUILES, HOSPITAL ROAD, PERINTHALMANNA. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER - I., SPECIAL CIRCLE, STATE TAXES DEPARTMENT, MALAPPURAM- 676505. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM- 695001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695001. GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P(C).582/19 2 JUDGMENT The petitioner, a business concern, has sought the following reliefs: “(i) To quash Ext.P1 assessment 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) and (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 15.9.2017 and that therefore, the provisions of KVAT ACT cannot be enforced thereafter. (iv) To grant the petitioner such other incidental reliefs including the costs of these proceedings.

W.P(C).582/19 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 22.12.2018.