Tekton Builders And Contractors vs. State Of Kerala - Kerala High Court, 20 June 2019

Heard together (2 matters)

WA.No.1282 of 2019

WP(C) 26920/2018

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 MR. JUSTICE R. NARAYANA PISHARADI THURSDAY, THE 20TH DAY OF JUNE 2019 / 30TH JYAISHTA, 1941 WA.No.1282 of 2019 AGAINST THE JUDGMENT IN WP(C) 26920/2018 of HIGHCOURT APPELLANT/PETITIONER: M/S. TEKTON BUILDERS AND CONTRACTORS 41/591, BETA PLAZA BUILDING, KRISHNASWAMY ROAD, COCHIN, REPRESENTED BY ITS MANAGING PARTNER MR.BINOJ C.K. BY ADVS. SRI.A.KUMAR SMT G.MINI(1748) SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENTS/RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 THE ASSISTANT COMMISSIONER (WC) STATE GOODS AND SERVICE TAX DEPARTMENT, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-18. OTHER PRESENT: SR.GP. SRI. V.K.SHAMSUDHEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 20.06.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: WA No.1282/2019 -2- C.K. ABDUL REHIM, J. & R. NARAYANA PISHARADI, J. ------------------------------------------------- W.A. No. 1282 OF 2019 ------------------------------------------------- DATED THIS THE 20th DAY OF JUNE, 2019

J U D G M E N T Abdul Rehim, J: Appellant herein is the petitioner in W.P (C) No.26920/2018, challenging dismissal of the writ petition through the judgment dated 16-01-2019. The respondents herein are the respondents in the writ petition.

Exhibit P1 order of assessment with respect to the year 2016-2017 was challenged in the writ petition by raising a contention that, since the appellant was under a scheme of compounding the rate of tax which ought to have been applied is the compounded rate and not the normal rate at which tax is leviable. Inter alia, the petitioner challenged the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act (KSGST Act for short). The writ petition was dismissed along with a batch of other cases by holding that the question 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. Learned counsel for the appellant contended that the learned Single Judge had omitted to consider the grounds raised

WA No.1282/2019 -3- other than the question of validity of Section 174 of the KSGST Act. Fact that the judgment in W.P (C) No.11335/2018 covers only the question regarding validity of Section 174 of the KSGST Act, is fairly conceded by the learned Government Pleader. It is also conceded that, against the said judgment a large number of writ appeals were already admitted and are pending disposal.

Under such circumstances, we are of the considered opinion that a remittance of the writ petition for a fresh consideration and disposal on the questions other than the validity of Section 174, would suffice to meet the ends of justice,

Hence the above writ appeal is hereby allowed. The impugned judgment in W.P (C) No.26920/2018 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 in the writ petition shall stand revived and shall continue to be in force. C.K.ABDUL REHIM JUDGE R. NARAYANA PISHARADI AMG JUDGE