Ayurveda Yoga Villa (The Kuruva Resort) vs. State Of Kerala
Original PDF →No AI summary yet for this judgment.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE SHAJI P.CHALY FRIDAY, THE 15TH DAY OF JULY 2022 / 24TH ASHADHA, 1944 WP(C) NO. 28018 OF 2018 PETITIONER: M/S.AYURVEDA YOGA VILLA (THE KURUVA RESORT) PALVELILCHAM, BAVALI P.O., WAYANAD – 670 646, REPRESENTED BY ITS PROPRIETOR, MR.AJAYAKUMAR P.A. BY ADVS. KUMAR A. P.J.ANIL KUMAR RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695 001. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 THE STATE TAX OFFICER (INT.) SQUARD NO.III, STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA MINI CIVIL STATION, MANANTHAVADY, WAYANAD-670 645. 4 THE STATE TAX OFFICER (LT) STATE GOODS AND SERVICES TAX DEPARTMENT, WAYANAD AT KALPETTA-673 121. SMT.RESMITHA R. CHANDRAN,GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT Dated this the 15th day of July, 2022 This writ petition is filed by the petitioner seeking the following reliefs: “A. Declare that clauses (a), (b, (c), (d) and (e) of Sub Section 2 of Section 174 of the Kerala State Goods and Services Act 2017 (Act 20 of 2017) is illegal and ultra vires Article 246A of the Constitution of India, Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 and the Kerala State Goods and Services Act 2017 (Act 20 of 2017) and is accordingly to be rendered void and un-enforceable. B. Declare that sub-section 3 of section 174 of the Kerala State Goods and Services Act 2017 (Act 20 of 2017) in so far as it provides for application of Section 4 of the Interpretation and General Clauses Act 1125 (Act VII of 1125) providing for saving of the Kerala Value Added Tax Act 2003 and with regard to the effect of the repeal of the statutes specified in Section 174 (1) (i) is illegal, ultra vires Article 246A of the Constitution of India and Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 and also beyond the scope and scheme of the Kerala State Goods and Services Act 2017 (Act 20 of 2017) and is therefore to be rendered void and un enforceable. C. Declare that the authorities under the Taxes Department of the State of Kerala have no juri iction or powers to levy, assess and collect tax under the Kerala Tax on Luxuries Act, 1976 (Act 32 of 1976) enacted under Entry 62 of the State list of the 7th Schedule to the Constitution as it stood prior to substitution on 16.09.16 by the Constitution (One Hundred and First Amendment) Act, 2016 and/or also consequent to the introduction of the Kerala State Goods and Services Act 2017 (Act 20 of 2017). D. Issue a Writ of Certiorari, or such other appropriate Writ, Order or direction, quashing Exhibit P1 and P2 penalty orders. E. Issue a Writ of Prohibition, or such other appropriate Writ, Order or direction, restraining the Respondent State of Kerala and the Taxation authorities under the first and second respondents from initiating any proceedings for assessment and collection of tax including realization of any amounts under the Kerala Tax on Luxuries Act, 1976 in relation to the assessment years covered by Exhibit P1 and P2 penalty orders.”
The issue raised in this writ petition is with respect to the luxury tax imposed on the petitioner and the validity of goods and services tax.
Anyhow the learned counsel for the petitioner Smt.G.Mini fairly submitted that the issue is covered against the petitioner and in favour of the revenue, in the judgment in Sheen Golden Jewels (India) Private Limited v. State Tax Officer (IB)-1 and Others reported in (2019) 27 KTR 119 (Ker). In that view of the matter, this writ petition is dismissed, holding that the issue is covered against the petitioner in Sheen Golden Jewels (India) Private Limited’s case so far as concerning the luxury tax. Shaji P.Chaly
Judge vpv APPENDIX OF WP(C) 28018/2018 PETITIONER EXHIBITS EXHIBIT P1OF THE PENALTY ORDER FOR THE YEAR 2013-14 DATED 23-07-2018. EXHIBIT P2OF THE PENALTY ORDER FOR THE YEAR 2014-15 DATED 23-07-2018. EXHIBIT P3OF THE INTERIM ORDER IN WPC NO.17632 OF 2018 DATED 30.05.2018. //// P.A. to Judge
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.