Aruna Santhosh Kadam vs. Assistant State Tax Officer
Facts
The petitioner, Aruna Santhosh Kadam, filed a writ petition challenging Exts. P4 and P5, and seeking to declare Section 130 of the Kerala Goods and Service Tax Act, 2017, and the Central Goods and Service Tax Act as violative of Article 19(1)(g) and Article 301 of the Constitution of India. The respondents are the Assistant State Tax Officer, State Tax Officer, the State of Kerala, and the Union of India. An interim order was passed on January 16, 2018, directing the release of the vehicle upon the petitioner furnishing a bank guarantee for its value, and the petitioner making arrangements for unloading the consignments. The petitioner complied with this interim order, and the vehicle was released.
Held
The Court disposed of the writ petition, permitting the respondents to pursue proceedings initiated under Exts. P4 and P5 under the CGST/SGST Act, 2017. The petitioner had initially challenged the constitutional validity of Section 130 of the Kerala Goods and Service Tax Act, 2017, and the Central Goods and Service Tax Act, alleging violation of Article 19(1)(g) and Article 301 of the Constitution. However, during the hearing, the petitioner's counsel stated that they did not wish to press this challenge. Consequently, the Court did not adjudicate on the constitutional validity of Section 130. The operative direction was to allow the respondents to continue with the proceedings initiated under Exts. P4 and P5. No specific findings were made on the constitutional issues raised, as they were not pressed.
Key Issues
1. Whether Section 130 of the Kerala Goods and Service Tax Act, 2017, and the Central Goods and Service Tax Act are violative of Article 19(1)(g) of the Constitution of India. 2. Whether Section 130 of the Kerala Goods and Service Tax Act, 2017, and the Central Goods and Service Tax Act are violative of Article 301 of the Constitution of India. The petitioner argued that Section 130 of the CGST/SGST Act is unconstitutional. However, the petitioner subsequently submitted that they do not propose to press for the challenge on Section 130 of the Kerala Goods and Service Tax Act and that the proceedings initiated under Exts. P4 and P5 may be continued. The respondents' arguments are not recorded in the judgment.
Sections Cited
Section 130
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH THUR AY, THE 06TH DAY OF AUGUST 2020 / 15TH SRAVANA, 1942 WP(C).No.1155 OF 2018(T) PETITIONER: ARUNA SANTHOSH KADAM, AGED 36 YEARS, WIFE OF SANTHOSH SITARAM KADAM, TA-KHED, CHIKHALGAON, YENIYE BK, PUNE, MAHARASHTRA - 410 505. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.M.RAJAGOPAL.M RESPONDENTS: 1 THE ASSISTANT STATE TAX OFFICER, SQUAD NO.III, KERALA GOODS AND SERVICE TAX DEPARTMENT, KASARAGOD- 671 121. 2 THE STATE TAX OFFICER, SQUAD NO.III, KERALA GOODS AND SERVICE TAX DEPARTMENT, KASARAGOD- 671 121. 3 THE STATE OF KERALA, REP. BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. SENIOR GOVERNMENT PLEADER - SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06.08.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.1155/2018(T) 2 JUDGMENT Dated this the 6th day of August, 2020 The writ petition has been filed challenging Exts. P4 and P
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