Thulasidasan M.N. vs. The State Tax 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. 832 of 2019 PETITIONER: THULASIDASAN M.N.,AGED 57 YEARS S/O NARAYANAN, PROPRIETOR, LIVE CHICKEN MUNDOLI HOUSE, MUNOORPILLY, EZHATUMUGHAM P.O. KARUKUTTY, ERNAKULAM DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER,SQUAD NO.IV, STATE GST DEPARTMENT,MATTANCHERRY AT ALUVA-683 101. 2 THE COMMISSIONER,STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA SECRETARIAT, THIRUVANANTHAPURAM-695 001. 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 18.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 832 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. “
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. 832 of 2019 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2017-18.
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.