The Chief Engineer vs. The Assistant Commissioner-1(Assessment)
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Cause title — parties, addresses and appearances
J U D G M E N T Abdul Rehim, J: The Chief Engineer of Kerala State Electricity Board, who was the petitioner in W.P (C) No.24033/2018, had filed this writ appeal challenging dismissal of the writ petition. The respondents herein are the respondents in the writ petition.
Exhibit P4 & P5 orders of assessments finalized against the appellant with respect to the years 2012-2013 and 2013 -2014 were under challenge in the writ petition, mainly contending that the assessments were finalized without affording proper opportunity to the appellant, based on irrelevant materials and without properly considering the objections raised and also without allowing the request for sufficient time to produce materials available. Inter alia, the appellant also challenged the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2016 (KSGST Act for short). The Single Judge had dismissed the writ petition along -3- with a batch of other cases, by holding that issue involved stands squarely covered against the appellant by virtue of the judgment in W.P (C) No.11335/2018 and connected cases, dated 11-01-2019. 3. Sri. Raju Joseph, Senior Counsel appearing for the appellant contended that, the judgment in W.P (C) No.11335/2018 covers only the question regarding validity of Section 174 of the KSGST Act and that the learned Single Judge omitted to take into consideration of the other grounds raised in the writ petition.
Government Pleader appearing for the respondents fairly conceded that question decided in the judgment in W.P (C) No.11335/2018 and connected cases covers only the question with respect to constitutional validity of Section 174 of the KSGST Act. It is also conceded that, from the said judgment a large number of writ appeals were filed, which are pending disposal before this court.
Considering the circumstances as mentioned above, we think it appropriate to remit the writ petition for a fresh consideration and disposal by the Single Judge, with respect to the questions raised other than the validity of Section 174 of the KSGST Act.
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Hence, the above writ appeal is hereby allowed. The impugned judgment in W.P (C) No.24033/2018 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 before the Single Judge dealing with the subject matter, as per the roster.
Interim order 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 R. NARAYANA PISHARADI JUDGE AMG
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.