Cherian Varkey Construction Co (P) LTD vs. State Of Kerala - Kerala High Court, 29 May 2019

Heard together (2 matters)

WA.No. 1325 of 2019

WP(C) 656/2019

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 WEDNESDAY, THE 29TH DAY OF MAY 2019 / 8TH JYAISHTA, 1941 WA.No. 1325 of 2019 AGAINST THE ORDER/JUDGMENT IN WP(C) 656/2019 OF HIGHCOURT APPELLANT/S: CHERIAN VARKEY CONSTRUCTION CO (P) LTD 5TH FLOOR, ALPHA PLAZA, K.P.VALLON ROAD, KADAVANTHRA, REPRESENTED BY ITS MANAGING DIRECTOR, SRI. CHERIAN VARKEY. BY ADVS. SRI.A.KUMAR SMTG.MINI(1748) SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 ASSISTANT COMMISSIONER (WORKS CONTRACT) OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM-682 016. OTHER PRESENT: SR.GP-SRI.MOHAMMED RAFIQ THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 29.05.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: WA.No. 1325 of 2019 ..2.. C.K.ABDUL REHIM & R.NARAYANA PISHARADI, JJ. -------------------------- WA No. 1325 of 2019 -------------------------- Dated this the 29th day of May, 2019

JUDGMENT C.K. Abdul Rehim, J. The petitioner in WP(C) No. 656 of 2019 is the appellant herein, challenging the judgment dated 13.02.2019, dismissing the writ petition. The respondents herein are the respondents in the writ petition.

Exts.P3 & P4 orders of assessment pertaining to the years 2011-2012 and 2012-13 were under challenge in the writ petition based on the contention that the proceedings for assessment was initiated beyond the time limit stipulated in the statute and also on the ground that the assessments were completed in violation of the principles of natural justice. Inter alia, the ..3.. petitioner challenged the constitutional validity of Section 174 of the Kerala State Goods and Services Act (KSGST Act). The writ petition was dismissed, finding that the issue stands covered against the petitioner by virtue of the judgment in M/s. Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)

- 1 (WPC No. 11335 of 2018 and connected cases).

It is pointed out that the learned Single Judge had failed to consider the grounds raised against the impugned orders of assessment other than validity of Section 174 of the KSGST Act. The said aspect is not disputed by the learned Government Pleader. It is also noticed that the judgments in WP(C) No.11335 of 2018 and connected cases are under challenge in various writ appeals pending before this Court. Under the above mentioned circumstances, we ..4.. are of the considered opinion that a remand of the writ petition for a fresh disposal would serve the ends of justice. Hence, the writ appeal is allowed and the judgment in WP(C) No. 656 of 2019 is hereby set aside. The writ petition is restored to the files of this Court. Registry is directed to post the writ petition before the learned Single Judge dealing with the subject matter as per the roster. Interim order, if any, survived as on the date of the dismissal of the writ petition will stand restored and shall continue to be in force. C.K.ABDUL REHIM JUDGE R. NARAYANA PISHARADI Bka/30.05.2019 JUDGE