Tessy Antony vs. The State Tax Officer (Wc) - 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. 42542 OF 2018 PETITIONER: SMT.TESSY ANTONY AGED 60 YEARS PROPRIETRIX, M/S.GIBY TRADERS, PALARIVATTOM, COCHIN-25. BY ADVS. N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS SERVICE TAX DEPARTMENT, IIND CIRCLE, ERNAKULAM-682015. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA.P.O., THIRUVANANTHAPURAM-695002. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 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.42542 of 2018 ..2..

J U D G M E N T This 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of one year from the date on which the nationwide goods and service tax was implemented or until the amendment was repealed by a competent Legislature and the petitioner further challenges Ext.P1 notice issued by the first respondent stating that it is unconstitutional as it is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 relief against the said challenge.

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However, Ext P1 challenged in this writ petition is notice issued by the first respondent under Section 25(1) of the KVAT Act, 2003, for the assessment year 2012-13. The petitioner has not so far filed objection to the notice since the writ petition was pending before this court. Hence, I am of the opinion that this writ petition can be disposed of with a direction to the petitioner to file objections if any, to Ext P1 notice, before the first respondent.

Accordingly, the writ petition is disposed of as follows:- The petitioner is directed to file objections, if any, to Exhibit P1 notice with all supporting documents before the first respondent within a period of one month from the date of receipt of a copy of this judgment. The first respondent shall consider the objections on merits and pass appropriate orders if not already passed, in accordance with law, after affording an opportunity of hearing to the petitioner. The petitioner shall produce a copy of this judgment along with a copy of this writ petition, before the first respondent. SHOBA ANNAMMA EAPEN, MBS/ JUDGE ..4.. APPENDIX OF WP(C) 42542/2018 PETITIONER'S EXHIBIT:- EXHIBIT P1OF THE NOTICE UNDER SECTION 25(1) OF THE KVAT ACT ISSUED BY 1ST RESPONDENT FOR THE YEAR 2012- 13 DATED 15/12/2018.