M.H.Shajahan vs. Intelligence Officer
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 799 of 2019 PETITIONER: M.H.SHAJAHAN, 54 YEARS S/O. MOHAMEED HANEEFA, RESIDING AT FALAK VADAKKEDATH, SANADANAM WARD, ALAPPUZHA BY ADV. SRI.JACOB E SIMON RESPONDENTS: 1 INTELLIGENCE OFFICER SQUAD NO. 1, COMMERCIAL TAXES, INSPECTING ASST. COMMISSIONER (INT), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR-680 003 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX. STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM-695 001 3 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT THIRUVANANTHAPURAM-695 001 4 SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA SECRETARIAT, THIRUVANANTHAPURAM-695 001 5 UNION OF INDIA,REPRESENTED BY REVENUE SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI-110 001 ADDL AG SRI. K.K. RAVINDRANATH SPL.G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ CGC SRI.JAISHANKAR V. NAIR CGC SRI. P. VIJAYAKUMAR. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 799 of 2019 2 JUDGMENT In this writ petition the petitioner has approached this Court with the following reliefs: “(i) To call for records leading to Exhibit P1 and P2 notices and to set aside the same and all proceedings leading to that by issuing a Writ of Certiorari or any other appropriate order or direction. (ii) To declare that the provisions of the Kerala Value Added Tax Act cannot be enforced and Exhibit P1 and P2 notices cannot be proceeded further after 22.06.2017. (iii) To issue a direction to the respondents not to enforce the provisions of Kerala Value Added Tax Act after 22.06.2017 or at least after 15.09.2017 by issuing a writ of mandamus or any other appropriate writ, direction or order. (iv) To declare that the powers under erstwhile Entry 54 of 7th Schedule of the Constitution of India do not exist and is not enforceable after 15.09.2017. (v) To declare that clauses (d) and (e) of section 174 of the Kerala State Goods and Service Tax Act 2017 are ultra vires, inconsistent and contradictory to the provisions of section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 and Constitution of India and uneforceable. (vi) To declare that when the provision of Kerala State Goods and Service Tax Act 2017 is inconsistent with the Constitution of India, the provisions of Constitution will prevail over the
WP(C).No. 799 of 2019 3 KSGST Act and therefore provisions of section 174 of the Kerala Goods and Service Tax Act 2017 to the extent to which they are in conflict with the provisions of Constitution, are ultra vires, bad in law and unenforceable.”
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. 799 of 2019 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE NOTICE NO. CR. 21/2016-17 (2015-16) DATED 19.12.2018 TO MERINO FABRICS, CCSB ROAD, ALAPPUZHA FOR THE ASSESSMENT YEAR 2015-16 UNDER SECTION 67 OF KVAT ACT 2003 EXHIBIT P2 AOF THE NOTICE NO. CR. 21/2016-17 DATED 19.12.2018 TO MERINO FABRICS, CCSB ROAD, ALAPPUZHA FOR THE ASSESSMENT YEAR 2016-17 UNDER SECTION 67 OF KVAT ACT 2003
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.