Madhavaraja Club vs. State Of Kerala - Kerala High Court, 29 May 2019

Heard together (2 matters)

WA.No. 1264 of 2019

WP(C) 36294/2018

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 WEDNESDAY, THE 29TH DAY OF MAY 2019 / 8TH JYAISHTA, 1941 WA.No. 1264 of 2019 AGAINST THE JUDGMENT IN WP(C) 36294/2018 OF HIGHCOURT APPELLANT/S: MADHAVARAJA CLUB, ENGLISH CHURCH ROAD, PALAKKAD, REPRESENTED BY ITS SECRETARY MR. VIMAL VENU, CA BY ADVS. SRI.A.KUMAR SHRI.ABRAHAM JOB SMTG.MINI(1748) SRI.AJAY V.ANAND SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVETNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 SALES TAX OFFICER, SGST DEPARTMENT , FIRST CIRCLE, PALAKKAD - 678 001. 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. 1264 of 2019 ..2.. C.K.ABDUL REHIM & R.NARAYANA PISHARADI, JJ. -------------------------- WA No. 1264 of 2019 -------------------------- Dated this the 29th day of May, 2019

JUDGMENT C.K. Abdul Rehim, J. The petitioner in the writ petition is challenging the judgment in WP(C) No. 36294 of 2018, dismissing the writ petition. The respondents are the respondents in the writ petition.

Ext.P7 order of assessment with respect to the financial year 2008-09 and the consequential demand were under challenge in the writ petition, mainly contending that the assessment order is unsustainable since the proceedings is initiated beyond the time stipulated under Section 25(1) of the Kerala Value Added Tax Act (KVAT Act). Inter alia, the appellant raised a challenge against the constitutional validity ..3.. of Section 174 of the Kerala State Goods and Services Tax Act (KSGST Act). The writ petition was dismissed along with a batch of connected cases on 16.01.2019 by observing that the issues stand covered against the petitioner through the judgment in WP(C) No. 11335 of 2018 and connected cases.

The learned counsel for the appellant pointed out that the issue agitated with respect to the question of limitation was not considered and the judgment in WP(C) No. 11335 of 2018 covers only with respect to the question of constitutional validity of Section 174 of the KSGST Act. The above aspect is not disputed by the learned Government Pleader. It is further noticed that against the judgment in WP(C) No.11335 of 2018 and connected cases, various appeals are pending consideration before this Court. Under the above mentioned circumstances, we are of the considered opinion that a remittance of ..4.. the writ petition to consider all the grounds raised other than relating to the validity of the Section 174 of KSGST Act would serve the ends of justice. Hence, the above writ appeal is allowed and the judgment in WP(C) No.36294 of 2018 is hereby set aside. Registry shall post the writ petition for fresh disposal by the Single Judge on the aspect mentioned as above. Interim stay, if any, survived as on the date of the disposal of the writ petition shall stand restored and shall continue to be in force. C.K.ABDUL REHIM JUDGE R. NARAYANA PISHARADI 30.05.2019 JUDGE