Souparnika Inn PVT. LTD. vs. The Commissioner Of Commercial Taxes - Kerala High Court, 22 August 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, THE 22ND DAY OF AUGUST 2019 / 31ST SRAVANA, 1941 WP(C).No.26659 OF 2018(F) PETITIONER/S: SOUPARNIKA INN PVT. LTD. PUTHANTHANI, MALAPPURAM-676 552,REPRESENTED BY ITS MANAGING DIRECTOR JAMES M.JOSEPH. BY ADVS. SRI.C.S.ARUN SHANKAR SRI.T.G.MADHAVANUNNI SRI.S.SHYAM KUMAR RESPONDENT/S: 1 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM-695 033. 2 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX OFFICE,KOTTAKKAL, MALAPPURAM-676 503. 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,UNION OF INDIA, NEW DELHI-110 001. R1, R3 BY SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS OTHER PRESENT: GP. SMT. M.M. JASMIN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.08.2019, ALONG WITH WP(C).26799/2018(Y), WP(C).26818/2018(B), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- WP(C).No.26659, 26799 & 26818 OF 2018(F) IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, THE 22ND DAY OF AUGUST 2019 / 31ST SRAVANA, 1941 WP(C).No.26799 OF 2018 PETITIONER/S: SOUPARNIKA INN PVT. LTD. PUTHANATHANI, MALAPPURAM-676 552,REPRESENTED BY ITS MANAGING DIRECTOR JAMES M.JOSEPH BY ADVS. SRI.C.S.ARUN SHANKAR SRI.T.G.MADHAVANUNNI RESPONDENT/S: 1 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM-695 033 2 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX OFFICE,KOTTAKKAL, MALAPPURAM-676 503 3 CENTRAL BOARD OF INDIRECT TAXES CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI-110 001 R1, R3 BY SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.08.2019, ALONG WITH WP(C).26659/2018(F), WP(C).26818/2018(B), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -3- WP(C).No.26659, 26799 & 26818 OF 2018(F) IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, THE 22ND DAY OF AUGUST 2019 / 31ST SRAVANA, 1941 WP(C).No.26818 OF 2018 PETITIONER/S: SOUPARNIKA INN PVT. LTD., PUTHANATHANI, MALAPPURAM-676552, REPRESENTED BY ITS MANAGING DIRECTOR JAMES M.JOSEPH. BY ADVS. SRI.C.S.ARUN SHANKAR SRI.T.G.MADHAVANUNNI SRI.S.SHYAM KUMAR RESPONDENT/S: 1 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURA.-695 033 2 THE STATE TAX OFFICER STATE GOODS AND SERVICES GAX OFFICE, KOTTAKKAL, MALAPPURAM-676 503. 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, UNION OF INDIA,NEW DELHI-110 001 R1, R3 BY SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.08.2019, ALONG WITH WP(C).26659/2018(F), WP(C).26799/2018(Y), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -4- WP(C).No.26659, 26799 & 26818 OF 2018(F)

JUDGMENT [ WP(C).26659/2018, WP(C).26799/2018, WP(C).26818/2018 ] In this batch of writ petitions the petitioners have laid challenge amongst others that Section 174 of the KSGST Act is ultra virus of the state's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken.

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

Keeping in view the judgment of this Court in W.P.(C) No.11335 of 2018 dated 11.1.2019, the ratio laid down therein and with the consent of the counsel on either side, the following order is made.

The writ petitions are dismissed by referring to and following the judgment in W.P.(C)No.11335 of 2018. The counsel for the petitioners for the present do not invite a finding,

-5- WP(C).No.26659, 26799 & 26818 OF 2018(F) though it is against the petitioners in view of the decisions of this Court in M/s.Sheen Golden Jewels (India) Pvt.Ltd. v. The State Tax Officer (IB)-11. 5. The petitioners if so advised, can avail the remedy of appeal or revision before the appellate authority/revisional authority as the case may be and avail such remedy of appeal or revision along with an application for condonation of delay. The appellate/principal authority takes note of the time spent by the petitioner/assessee in working out the writ prayer and passes orders appropriately so that the statutory remedy of appeal/revision is not rendered ineffective or remedy is lost to an aggrieved party. S.V.BHATTI JUDGE JS 1 Judgement dated 11.1.2019 in WPC No.11335 of 2018 & conn.cases

-6- WP(C).No.26659, 26799 & 26818 OF 2018(F) APPENDIX OF WP(C) 26659/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE ASSESSMENT ORDER DATED 31.05.2018 ISSUED UNDER SECTION 7 OF THE KGST ACT, 1963 BY THE 2ND RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2:OF THE ORDER DATED 04.04.2018 OF THE HON'BLE HIGH COURT IN WPC NO.11335 OF 2018. -7- WP(C).No.26659, 26799 & 26818 OF 2018(F) APPENDIX OF WP(C) 26799/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 13/62018 ISSUED U/S.7 OF THE KGST ACT, 1963 BY THE 2ND RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P2OF THE ORDER DATED 04-04-2018 OF THE HON'BLE HIGH COURT IN W.P(C) NO.11335 OF 2018

-8- WP(C).No.26659, 26799 & 26818 OF 2018(F) APPENDIX OF WP(C) 26818/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE ASSESSMENT ORDER DATED 31-05-2018 ISSUED U/S. 7 OF THE KGST ACT, 1963 BY THE 2ND RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P2;OF THE ORDER DATED 04-04-2018 OF THE HON'BLE HIGH COURT IN W.P.9C) NO.11335 OF 2018.