M/S.Sreedhareeyam Ayurvedic Medicine (P) LTD. vs. State Of Kerala - Kerala High Court, 09 April 2019

Heard together (2 matters)

WA.No. 1065 of 2019

WP(C) 25748/2018

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 TUESDAY, THE 09TH DAY OF APRIL 2019 / 19TH CHAITHRA, 1941 WA.No. 1065 of 2019 AGAINST THE JUDGMENT IN WP(C) 25748/2018 of THIS COURT APPELLANT/PETITIONER: M/S.SREEDHAREEYAM AYURVEDIC MEDICINE (P) LTD., KIZHAKKOMBU, KOOTHATTUKULAM, REPRESENTED BY ITS MANAGING DIRECTOR SRI.HARI.NARAYANAN NAMBOOTHIRI. BY ADVS. SRI.A.KUMAR SMT.G.MINI SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENT/RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM- 695 001. W.A. No.1065/2019 -:2:- 3 THE STATE TAX OFFICER, OFFICE OF THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, PERUMBAVOOR, KERALA - 683 502. 4 INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA - 686 661. OTHER PRESENT: SPL.GP(TAXES).SRI.C.E.UNNIKRISHNAN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 09.04.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: W.A. No.1065/2019 -:3:- C.K. ABDUL REHIM & R. NARAYANA PISHARADI, JJ. ----------------------------------------------------- Writ Appeal No. 1065 OF 2019 ------------------------------------------------------- Dated this the 9th day of April, 2019

J U D G M E N T Abdul Rehim

, J. The appellant herein is the petitioner in W.P.(C) 25748/2018, challenging the judgment dated 11th January, 2019 dismissing the writ petition. The respondents herein are the respondents in the writ petition.

Ext.P1 order of assessment pertaining to the assessment year 2011-2012 was challenged in the writ petition contending that the assessment stands barred by limitation provided under Section 25(1) of the Kerala Value Added Tax Act(hereinafter referred to as 'the KVAT Act'). Inter alia, the appellant challenged constitutional validity of Section 174 of the Kerala State General Sales Tax Act(KSGST Act, for short).

The writ petition was dismissed along with a batch of other cases by holding that the issue involved stands covered against the petitioner by virtue of the judgment in W.P.(C) 11335/2018 and connected cases, dated 11th January, 2019. 4. Learned counsel for the appellant pointed out that the issue decided in the judgment in W.P.(C) 11335/2018 and connected cases pertains only with respect to validity of Section 174 of the KSGST Act. It is pointed out that the question of limitation raised in the writ petition was omitted to be considered and decided by the learned Single Judge. The above fact is not disputed by the learned Special Government Pleader(Taxes) appearing for the respondents. It is also conceded that the decision in W.P.(C) 11335/2018 and connected cases is now pending consideration before this court in various writ appeals filed. Under such circumstances, we think it appropriate to remit the writ petition for a fresh consideration and disposal by the Single Judge on the above said question, other than validity of Section 174. 5. Hence, the above writ appeal is hereby allowed and the impugned judgment in W.P.(C) No.25748/2018, dated 11th January, 2019 is hereby set aside. The writ petition is restored to the files of this court for a fresh consideration and disposal by the learned Single Judge.

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

The interim order which was in force as on the date of the dismissal of the writ petition shall stand revived and shall continue to be in force. C.K. ABDUL REHIM, JUDGE. R. NARAYANA PISHARADI, JUDGE. ul/- [] P.S. to Judge.