Eagle Home Appliances PVT. LTD vs. Assistant Commissioner
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Heard together (2 matters)
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Cause title — parties, addresses and appearances
J U D G M E N T Abdul Rehim, J. The appellant herein is the petitioner in W.P.(C) 23927/2018, challenging dismissal of the writ petition through the judgment dated 11th January, 2019. The respondents herein are the respondents in the writ petition.
Ext.P1 order of assessment was challenged in the writ petition mainly raising the ground that, the said order is unsustainable because of the challenges raised against the constitutional validity of Section 174 of the Kerala State Goods and Service Tax Act(KSGST Act, for short). The learned Single Judge dismissed the writ petition by holding that the issue involved stands squarely covered against the appellant through
Writ Appeal No. 2022 OF 2019 the judgment dated 11th January, 2019 in W.P.(C) 11335/2018 and connected cases.
Contention raised in this writ appeal is that, the learned Single Judge had omitted to consider the other grounds raised against the impugned order of assessment. It is pointed out that the assessment proceedings itself was initiated beyond the time limit stipulated in the relevant provisions of the Act and therefore the entire assessment proceedings stood barred by limitation.
Learned Government Pleader appearing for the respondents, per contra submitted that, the question of limitation was not raised in the writ petition as a ground of challenge against the impugned order of assessment. Learned counsel for the appellant pointed out that the question regarding limitation was raised in the objections submitted before the assessing authority and the said authority had repelled those contentions. According to him, being a question of law, for Writ Appeal No. 2022 OF 2019 raising dispute regarding the bar of limitation, there need not be any specific pleading, but the appellant is entitled to raise it in challenge against the impugned order.
We take note of the fact that the judgment in W.P.(C) 11335/2018 and connected cases covers only the question regarding constitutional validity of Section 174 of the KSGST Act. In the appeal memorandum, the appellant had raised a contention that the Single Judge had omitted to consider the ground of limitation. We take note of the fact that such a question was raised before the assessing authority and it was adjudicated therein. Therefore we are of the opinion that the question of limitation, being one which could be considered as a question of law, can be permitted to be raised in the writ petition. Since no grounds except validity of Section 174 of KSGST Act was considered in the impugned judgment, we find it appropriate to remit the writ petition for consideration of other grounds available to the appellant, in particular the question of Writ Appeal No. 2022 OF 2019 limitation.
Therefore the above writ appeal is hereby allowed. The impugned judgment in W.P.(C) 23927/2018 is hereby set aside. The writ petition is restored on to the files of this court for fresh consideration and disposal by the Single Judge, on the points mentioned as above
The Registry shall post the writ petition before the learned Single Judge dealing with the subject matter, as per the roster.
Interim order if any existed as on the date of the dismissal of the writ petition shall stand revived and shall continue to be in force. S. MANIKUMAR (Chief Justice) C.K. ABDUL REHIM (Judge) ul/- //// P.S. 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.