Skyline Builders vs. State Of Kerala - Kerala High Court, 31 May 2019

Heard together (2 matters)

WA.No. 1336 of 2019

WP(C) 589/2019

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 FRIDAY, THE 31ST DAY OF MAY 2019 / 10TH JYAISHTA, 1941 WA.No. 1336 of 2019 AGAINST THE JUDGMENT DATED 23-01-2019 IN WP(C) 589/2019 APPELLANT/PETITIONER: SKYLINE BUILDERS, DOOR NO. 33/1915 A-H, J.K, SKYLINE HOUSE, NH BYEPASS, NEAR EMC, VENNALA P.O, KOCHI 682 028 REPRESENTED BY ITS MANAGING PARTNER, MR. K.V ABDUL AZEEZ. BY ADVS. SRI.A.KUMAR SMTG.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 ASSISTANT COMMISSIONER (WORKS CONTRACT) OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, SGST COMPLEX, PEERUMANOOR, KOCHI 682 015 OTHER PRESENT: SR.GP-SRI.MOHAMMED RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 31.05.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: WA No.1336/2019 -2- C.K. ABDUL REHIM, J. & R. NARAYANA PISHARADI, J. ------------------------------------------------- W.A. No. 1336 OF 2019 ------------------------------------------------- DATED THIS THE 31st DAY OF MAY, 2019

J U D G M E N T Abdul Rehim, J: Petitioner in W.P (C) No.589/2019 is the appellant herein, challenging the judgment dismissing the writ petition, dated 23-01-2019. The respondents herein are the respondents in the writ petition.

Exhibit P1 notice proposing completion of assessment for the year 2011-2012 was under challenge in the writ petition, mainly on the ground that the proceedings was initiated beyond the time limit prescribed under Section 25 (1) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as the 'KVAT Act', for short). Inter alia, the petitioner raised challenges against the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act (KSGST Act for short). The writ petition was dismissed by the learned Single Judge making an observation that the issue involved stands squarely covered against the appellant by virtue of the judgment in W.P (C) No.11335/2018 and connected cases, dated 11th January, 2019. -3-

Learned counsel for the appellant contended that the judgment in W.P (C) No.11335/2018 and connected cases covers only the question regarding constitutional validity of Section 174 of the KSGST Act. It is pointed out that the learned Judge had omitted to consider other grounds raised on the basis of limitation stipulated under Section 25 (1) of the KVAT Act. The above aspect is not disputed by the learned Government Pleader appearing for the respondents. It is further conceded that the judgment in W.P (C) No.11335/2018 and connected cases are questioned in various writ appeals filed before this court, which are pending disposal.

Under the above mentioned circumstances, we are of the opinion that a remittance of the writ petition for fresh consideration and disposal by the Single Judge, on the above said issue, would suffice to meet the ends of justice. Hence the above writ appeal is hereby allowed and the impugned judgment in W.P (C) No.589/2019 is hereby quashed. The writ petition is restored on the files of this court for fresh consideration and disposal on the above said aspect.

The Registry shall post the writ petition before the learned Single Judge dealing with the subject matter, as per the roster.

-4-

Interim order if any prevailed 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