M/S Premier Tissues INDIA Limited vs. State Of Kerala

Exts.P1 and P2 assessment orders with respect to the years 2011-2012 and 2012-2013 were under challenge in the writ petition, mainly contending that the proceedings were initiated beyond the time limit stipulated under Section 25(1) of the Kerala Value Added Tax Act (for short 'KVAT Act'). Inter alia, there was challenge raised against the constitutional validity of Section 174 of the Kerala State Goods and Service Tax Act (KSGST Act). The learned Single Judge had dismissed the writ petition along with a batch of other writ petitions by holding that the issue stands covered against the petitioner through the judgment in W.P.(C) No.11335/2018 and connected cases dated 11.01.2015. 3. Learned counsel for the appellant contended that the issue decided in W.P.(C) No.11335/2018 and connected cases relates only with respect to the validity of Section 174 and that the learned Single Judge had failed to consider the contentions based on the question of limitation and the other grounds raised. The fact that the issue covered under W.P.(C) No.11335/2018 relates only with respect to the validity of Section 174, is fairly conceded by the learned Government Pleader. It is also conceded that a large number of writ appeals are pending against the judgment in W.P.(C) No.11335/2018. 4. Under the above mentioned circumstances, we are of the considered opinion that a remittance of the writ petition for fresh consideration and disposal by the learned Single Judge on the grounds raised other than the question of validity of Section 174, will serve the ends of justice. Needless to observe that, finality with respect to the question of validity of Section 174 will depend upon the outcome of the writ appeals pending. Hence, the above writ appeal is hereby allowed by quashing