M/S. Cherian Varkey Construction Co(P) LTD. vs. State Of Kerala
Held
The High Court dismissed the writ petition, citing a previous judgment in M/s. Sheen Golden Jewels (India) Pvt. Ltd. v The State Tax Officer (IB)-11. This implies the court found the petitioner's arguments to be without merit based on established precedent.
Facts
The petitioner challenged assessment orders issued under the Kerala Value Added Tax Act, 2003, arguing that certain provisions of the Kerala State Goods and Services Act, 2017, were illegal and ultra vires. They sought to declare these provisions void and prevent tax collection under the old Act.
Key Issues
The core issue was the legality and constitutional validity of specific sections of the Kerala State Goods and Services Act, 2017, concerning the repeal of the Kerala Value Added Tax Act, 2003, and the continuation of tax collection powers.
Sections Cited
Section 174, Section 25(1), Section 4
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 656 of 2019 PETITIONER: M/S. CHERIAN VARKEY CONSTRUCTION CO(P) LTD. 5TH FLOOR, ALPHA PLAZA, K.P.VALLON ROAD, KADAVANTHRA, REPRESENTED BY ITS DIRECTOR, SRI.SAJI V.CHERIAN. BY ADVS. SRI.A.KUMAR JOB ABRAHAM SMTG.MINI(1748) SRI.AJAY V.ANAND SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM- 695 001. 2 ASSISTANT COMMISSIONER (WORKS CONTRACT) OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM - 682 016. OTHER PRESENT: GP SMT. M.M. JASMINE. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.656 of 2019 2 JUDGMENT
The petitioner, a private limited company, has sought the following reliefs: “For these and other grounds to be urged at the time of hearing, it is humbly prayed that this Hon'ble Court may be pleased to call for the relevant records relating to
The judgment continues below.
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