Trentin John vs. State Tax Officer
Original PDF →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. 620 of 2019 PETITIONER/S: TRENTIN JOHN AGED 46 YEARS PROPRIETOR, M/S. ALPHA PAINTS, KANJIRAPPALLY P.O, KOTTAYAM 686 507. BY ADV. SRI.C.K.SREEJITH RESPONDENT/S: 1 STATE TAX OFFICER STATE GST DEPARTMENT, PONKUNNAM, KOTTAYAM 686 506. 2 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM 695 001 3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI 110 001. BY ADV. SRI.M.A.VINOD, CGC 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).620/19 2 JUDGMENT The petitioner, a business concern, has sought the following reliefs: “(i) issue a writ of mandamus or direction or order to quash Exts.P5 & P6 (ii) issue writ of mandamus or direction or order to stay all further actions under KVAT Act 03 till final orders are passed (iii) to declare the provisions of clauses (d) and (e) of sub-section (2) of section 174 of the Kerala State Goods and Services Tax Act, 2017 (Act 20 of 2017) as unconstitutional and hence unsustainable in law (iv) to declare that the power vested in the State Legislature under Entry 54 List II of the Seventy Schedule to the Constitution , as it stood prior to the insertion of the revised entry by the Constitution (One Hundred and First Amendments) Act, 2016, do not exist from 8-09-17 so long as the erstwhile entry 54 had not been saved to validate actions taken under the repealed Act and (v) issue any other relief that this Hon'ble High Court may deem fit to grant in the facts and circumstances of the case.”
Both counsel agree that the issues stand squarely covered against the petitioner by judgment dated 11th January 2019 in W.P.(C) No.11335 of 2018 and connected cases. I, therefore, dismiss the writ petition applying the ratio of the judgment referred to above. DAMA SESHADRI NAIDU JUDGE okb //// P.A. to Judge
W.P(C).620/19 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE REGISTRATION CERTIFICATE NO. 32050851704C DTD 18/6/07 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 THEOF THE GSTIN CERTIFICATE NO. 32AADFA2534NIZO GENERATED ONLINE FROM THE OFFICIAL WEBSITE DTD 21/9/2017 EXHIBIT P3 THEOF THE ANNUAL RETURN IN FORM NO. 10 FOR 2015-16 DTD 2/5/2016 EXHIBIT P4 THEOF THE ANNUAL RETURN IN FORM NO. 10 FOR 2016-17 DTD. 10/6/2017 WITH A NET TAX PAYABLE RS. 369288/- EXHIBIT P5 THEOF THE NOTICE NO 32050851704/2015-16/29.11.2018 EXHIBIT P6 THEOF THE NOTICE NO. 32050851704/2016-17/29--11-2018
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.