Glenmore Resorts vs. State Of Kerala - Kerala High Court, 21 January 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 437 of 2019 PETITIONER: GLENMORE RESORTS, PALLIVASAL P.O., MUNNAR-685612, REPRESENTED BY ITS MANAGING PARTNER SUBEESH KUMAR K. BY ADV. SRI.JAMES ABRAHAM (VILAYAKATTU) RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. 3 STATE TAX OFFICER (IB), SGST DEPARTMENT, KOTTAYAM, CIVIL STATION, COLLECTORATE P.O., KOTTAYAM-686002. 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 21.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 437 of 2019 2 JUDGMENT In this writ petition the petitioner has approached this Court with the following reliefs: “(i) to declare that clauses (d),(e) and (f) of section 174 of the Kerala Goods and Services Tax Act 2017 are inconsistent and contrary with the provision of section 19 of the Constitution One Hundred and First Amendment At 2016 and they are ultra-vires to the Constitution of India. ii) to declare that the section 19 of the Constitution Amendment Act is having supremacy over the rest of the sections of Constitution Amendment Act,the orders passed under section 174 invoking Article 246A of the Constitution of India is subservient to Section 19 of the Constitution Amendment Act and so any provision in Section 174 which are contradictory to section 19 is unconstitutional. ii) Issue a writ of certiorari or any other appropriate writ order or direction calling for the original of Ext.P3, for the records leading to that and quash the same.”

The learned counsel agree that the issue stands 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

WP(C).No. 437 of 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE GST REGISTRATION CERTIFICATE OF THE PETITIONER. EXHIBIT P2OF THE KTL REGISTRATION CERTIFICATE OF THE PETITIONER. EXHIBIT P3OF THE NOTICE DATED 4.12.2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P4OF THE INTERIM ORDER DATED 21.12.2018 IN W.P.NO.42256/2018.