Anzari Hardwares vs. The State Tax Officer - Kerala High Court, 30 October 2019

Heard together (2 matters)

WA.No.2006 OF 2019

WP(C) 31317/2018

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN WEDNESDAY, THE 30TH DAY OF OCTOBER 2019 / 8TH KARTHIKA, 1941 WA.No.2006 OF 2019 AGAINST THE JUDGMENT DATED 16-01-2019 IN WP(C) 31317/2018(L) OF HIGH COURT OF KERALA APPELLANT/PETITIONER: ANZARI HARDWARES NAGAROOR ROAD, KALLAMBALAM, THIRUVANANTHAPURAM 695 605, REP. BY ITS PROPRIETOR A. ANZARI. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS/RESPONDENTS: 1 THE STATE TAX OFFICER MINI CIVIL STATION, ATTINGAL, THIRUVANANTHAPURAM DISTRICT 695 101. 2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI 110 001. OTHER PRESENT: SR.GP-SRI. MOHAMMED RAFIQ, ASGI-SRI. P.VIJAYAKUMAR THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 30.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA No.2006/2019 -2- C.K. ABDUL REHIM, J. & ANU SIVARAMAN, J. ------------------------------------------------- W.A. No. 2006 OF 2019 ------------------------------------------------- DATED THIS THE 30th DAY OF OCTOBER, 2019

J U D G M E N T Abdul Rehim, J.: Appellant is the writ petitioner in W.P (C) No.31317/2018 decided on 16th January, 2019. The respondents herein are the respondents in the writ petition.

The appellant challenged Ex.P1 order of assessment finalized against him with respect to the year 2011-2012 by contending that the proceedings for finalization of the assessment was initiated beyond the time limit stipulated under Section 25 (1) of the Kerala Value Added Tax Act, 2003 ('KVAT Act', for short). Inter alia, the appellant challenged the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017 ('KSGST Act' for short) in the writ petition. The learned Single Judge had dismissed the writ petition along with a batch of cases by holding that, the issue raised stands squarely covered against the appellant through the judgment dated 11-01-2019 in W.P (C) No.11335/2018 and connected cases.

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In this appeal it is contended that, the Single Judge had omitted to consider the grounds raised in the writ petition, other than the one relating to constitutional validity of Section 174 of the KSGST Act, including the challenge based on the question of limitation provided under Section 25 (1) of the KVAT Act.

Learned Government Pleader appearing for respondents 1 & 2 had fairly conceded that the judgment in W.P (C) No.11335/2018 and connected cases relates only with respect to constitutional validity of Section 174 of the KSGST Act. It is also submitted that a large number of writ appeals filed against the said judgment is pending disposal before this court.

We are convinced that the grounds raised in the writ petition other than the one relating to validity of Section 174 of the KSGST Act, has not been looked into by the Single Judge. Under such circumstances, we are of the considered opinion that a remand of the writ petition for a fresh consideration and disposal, on the grounds raised other than the one relating to validity of Section 174 of the KSGST Act, would suffice to meet the ends of justice.

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Hence the above writ appeal is hereby allowed. The impugned judgment in W.P (C) No.31317/2018 dated 16-01-2019 is hereby set aside. The writ petition is restored on to the files of this court.

The registry is directed to post the writ petition for fresh consideration and disposal in accordance with the observations contained herein above, before the Single Judge dealing with the subject matter, as per the roster. Interim order of stay if any existed as on the date of dismissal of the writ petition shall stand revived and shall continue to be in force. C.K.ABDUL REHIM JUDGE ANU SIVARAMAN JUDGE AMG