Abaham Varghese vs. State Of Kerala - Kerala High Court, 24 October 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 24TH DAY OF OCTOBER 2019 / 2ND KARTHIKA, 1941 WP(C).No.27374 OF 2019(V) PETITIONER: ABAHAM VARGHESE AGED 58 YEARS S/O. (LATE) K.V.VARKEY, PROPRIETOR, M/S. RONY TIMBERS, POOZHIKKADU, PANDALAM, PATHANAMTHITTA- 689512. BY ADVS. SRI.ASWIN GOPAKUMAR SRI.ANWIN GOPAKUMAR SRI.K.AMAL NATH NAIK SRI.RENOY VINCENT SRI.NIRANJAN SUDHIR RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 THE STATE TAX OFFICER-1 STATE GOODS AND SERVICES TAX DEPARTMENT, ADOOR, PATHANAMTHITTA-689 645. OTHER PRESENT: GP THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.27374 OF 2019 2

JUDGMENT The challenge in the writ petition is against the constitutional validity of Section 174(2) of the Kerala Goods and Service Tax Act, 2017. The issue has already been decided against the petitioner by the judgment of this Court in W.P(C) No.23202 of 2018 and connected cases. In the light of the said judgment, this writ petition is dismissed. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.27374 OF 2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO.32030324065/16-17 DATED 10.4.2019 PASSED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT.