Easy Infra Inc. vs. The Asst. Commissioner Of State Tax
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI TUE AY, THE 30TH DAY OF AUGUST 2022 / 8TH BHADRA, 1944 WA NO. 1562 OF 2019 AGAINST THE JUDGMENT WP(C) 4067/2019 OF HIGH COURT OF KERALA APPELLANT/S:
EASY INFRA INC. TC.39/1489(6),RAJ TOWERS, KALYANI HOSPITAL ROAD, MANACAUD P.O., THIRUVANANTHAPURAM,PIN-695 009, REPRESENTED BY ITS AUTHORISED SIGNATORY, BALACHANDRAN K.B.,
BY ADVS. S.ANIL KUMAR (TRIVANDRUM); M.RAJAGOPAL RESPONDENT/S: 1 THE ASST. COMMISSIONER OF STATE TAX, SPECIAL CIRLCE, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM,PIN-695 002 2 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN-695 002
BY SPL GOVERNMENT PLEADER MOHAMMED RAFIQ
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 30.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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J U D G M E N T
S.V.Bhatti, J.
At the joint request of the learned Counsel appearing for the parties, the instant appeal is posted under the caption ‘to be spoken to’. W.A. No.1562/2019 had been tagged with W.A. No.48/2020 and batch.
It is admitted and undisputed that the question for consideration in the instant appeal, no doubt arises under Section 25(1) of the KVAT Act read with the amendment made by Finance Act 5/2018. But the differentiating circumstance is that the writ petition filed by the appellant herein was dismissed on the ground that the writ petitioner could avail alternative remedy of appeal.
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This Court in the common judgment dated 22.08.2022 has held that the amendments made through Finance Act 11/2017 and Finance Act 5/2018, firstly are prospective and secondly without legislative competence. That being the position, we are of the view that W.A. No.1562/2019 is delinked from the common judgment dated 22.08.2022. With the consent of the parties, by following the findings recorded in W.A. No.48/2020, since the present appeal is at the instance of the writ petitioner, the appeal stands allowed.
S.V.BHATTI JUDGE
BASANT BALAJI JUDGE
jjj
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.