Lalitha vs. The State Tax Officer -11 - Kerala High Court, 01 July 2022

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN FRIDAY, THE 1ST DAY OF JULY 2022 / 10TH ASHADHA, 1944 WP(C) NO. 42344 OF 2018 PETITIONER: LALITHA, AGED 53 YEARS, D/O.K.SREEDHARAN PILLAI, SOUTH STAR HATCHERIES, BHARANIKKAVU P.O., SASTHAMCOTTAH, KOLLAM-690 520. BY ADVS. P.B.SAHASRANAMAN T.S.HARIKUMAR K.JAGADEESH RESPONDENTS: 1 THE STATE TAX OFFICER -11 KARUNAGAPPALLY, KOLLAM-690 518. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 SECREARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. OTHER PRESENT: SMT. RESMITHA R. CHANDRAN - GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.42344 OF 2018 ..2..

J U D G M E N T The writ petition is filed by the petitioner challenging 101st Constitutional Amendment of the Kerala State Goods and Services Tax Act, 2017 stating that the provisions of the Kerala Value Added Tax Act,2003 can be enforced only until the expiry of one year from the date on which the nationwide goods and service tax was implemented or until the amendment was repealed by a competent Legislature and the petitioner further challenges Ext.P1 order under Sec.25(1) of the KVAT Act, 2003 for the assessment year 2015-16, passed by the first respondent stating that it is unconstitutional as it is ultra vires of the Constitution of India.

Heard the learned counsel for the petitioner and the learned Government Pleader.

The aforesaid challenge of 101st Constitutional Amendment of the Kerala State Goods and Services Tax Act, 2017 has been considered in Sheen Golden Jewels (India) Pvt.Ltd. v. State

Tax

Officer

(IB)-1,

Investigation

Branch, Thiruvananthapuram and others [2019 KHC 205] and decided against the petitioner. Hence, in view of the judgment in Sheen Golden Jewels (Supra), the petitioner is not entitled to get any W.P.(C)No.42344 OF 2018 ..3.. relief against the said challenge.

However, as far as Ext.P1 order passed by the first respondent is concerned, the petitioner has to avail the remedy of appeal before the appellate authority and I am of the opinion that, the writ petition can be disposed of directing the petitioner to approach the statutory authority by way of appeal.

Hence, the writ petition is disposed of as follows: The petitioner, if so advised, may file an appeal along with petition for condonation of delay and petition for stay within a period of one month from the date of receipt of a copy of this judgment before the competent appellate authority. If the petitioner files appeal and petitions as above, the appellate authority shall consider and pass orders on the petition for condonation of delay as well as the petition for stay, within a period of one month thereafter, after affording an opportunity of hearing to the petitioner. The appellate authority shall take a lenient view while considering the petition for condonation of delay, taking into account the pendency of the writ petition before this Court and pass appropriate orders so that the statutory remedy of appeal is not lost to the petitioner. The respondents shall not take any W.P.(C)No.42344 OF 2018 ..4.. coercive steps to recover the amount covered by Ext.P1 for a period of two months from the date of receipt of a copy of this judgment. In case of failure by the petitioner to comply with the directions as above in filing the appeal and petitions, the stay of recovery of Ext.P1 granted shall stand vacated. The petitioner shall produce a copy of this judgment along with a copy of this writ petition, before the competent authority. SHOBA ANNAMMA EAPEN, JUDGE MBS/

W.P.(C)No.42344 OF 2018 ..5.. APPENDIX OF WP(C) 42344/2018 PETITIONER'S EXHIBITS:- EXHIBIT P1 THE TRUE PHOTOSTAT COPY OF THE ASSESSMENT ORDER OF THE PETITIONER VIDE ORDER NO.32020971748/2015-16 DATED 31.10.2018. EXHIBIT P2 THE TRUE PHOTOSTAT COPY OF THE ORDER DATED 04.04.2018 IN WP(C)NO.11335 OF 2018.