M/S.Archana Residency vs. Union Of INDIA - Kerala High Court, 15 February 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 15TH DAY OF FEBRUARY 2019 / 26TH MAGHA, 1940 WP(C).No. 4581 of 2019 PETITIONER/S: M/S.ARCHANA RESIDENCY, 31, MSA ROAD, KDH VILLAGE, MUNNAR- 685612, REPRESENTED BY ITS PROPRIETOR, SRI.M.I.GEORGE. BY ADVS. SRI.ASWIN GOPAKUMAR SMT.HEBA SARA ABRAHAM SMT.KALA G.NAMBIAR SRI.ANWIN GOPAKUMAR SRI.ARJUN SANTHOSH SRI.K.AMAL NATH NAIK SRI.NIRANJAN SUDHIR SRI.RENOY VINCENT RESPONDENT/S: 1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI- 110001. 2 THE ASSISTANT COMMISSIONER, CGST AND CENTRAL EXCISE, IDUKKI DIVISION, K.P.C TOWERS, T.B.JUNCTION, MUVATTUPUZHA- 686661. BY ADV. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE &AMP; CUSTOMS OTHER PRESENT: SC SRI. SREEALAL WARRIER., ASGI SRI P. VIJAYAKUMAR. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.4581/2019 -2-

J U D G M E N T The petitioner, a business concern, has sought the following reliefs: “(i) Declare that the provisions of section 174(2) of the Central Goods and Services Tax, 2017 should be read down so as to make it intravires the Constitution of India as amended by the Constitution (One and Hundred and First Amendment) Act, 2016; and (ii) Declare that the Exhibit P3 show cause notice issued by the 2nd respondent is ultra vires the Constitution of India as amended by the Constitution (One and Hundred and First Amendment) Act, 2016; and (iii) Issue a writ of mandamus or any other appropriate writ, direction or order commanding the respondents to refrain from demanding or collecting the amounts demanded in Exhibit P3 notice in any manner; and (iv) grant such other and incidental reliefs as this Hon'ble court may deem fit, just and necessary in the peculiar facts and circumstances of this case;and (v) to allow this writ petition (civil) with costs to the petitioner"

In the light of the judgment in M/s. Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)-11 I dismiss these writ petitions. DAMA SESHADRI NAIDU JUDGE jjj 1 Judgment dated 11.01.2019 in W.P.(C) No.11335/2018

W.P.(C) No.4581/2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE SHOW CAUSE NOTICE DATED 13.06.2016 ISSUED BY THE JOINT COMMISSIONER- SERVICE TAX, COCHIN COMMISSIONERATE. EXHIBIT P2 AOF THE REPLY LETTER DATED 15.07.2016. EXHIBIT P3 AOF THE SHOW CAUSE NOTICE DATED 25.10.2017 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P4 AOF THE REPLY LETTER DATED 07.06.2017 ISSUED TO THE 2ND RESPONDENT.