Sreelakshmi Energy Systems PVT LTD. vs. Assistant Commissioner - Kerala High Court, 09 April 2019

Heard together (2 matters)

WA.No. 1027 of 2019

WP(C) 31739/2018

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. 1027 of 2019 AGAINST THE JUDGMENT DATED 11-01-2019 IN WP(C) 31739/2018 of HIGHCOURT APPELLANT/PETITIONER: SREELAKSHMI ENERGY SYSTEMS PVT LTD., 50/174 A-1, PONEVAZHI ROAD, EDAPPALLY P.O., KOCHI - 682 024, (REPRESENTED BY SRI.A.T.VENUGOPAL, MANAGING DIRECTOR). BY ADVS. K N SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/RESPONDENTS: 1 ASSISTANT COMMISSIONER, WORKS CONTRACT, OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, REVENUE TOWER, ERNAKULAM, KOCHI - 682 011. 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 002. OTHER PRESENT: SR.GP.SRI.MOHAMMED RAFIQ THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 09.04.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: WA No.1027/2019 -2- C.K. ABDUL REHIM, J. & R. NARAYANA PISHARADI, J. ------------------------------------------------- W.A. No. 1027 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) No.31739/2018, challenging the judgment dated 11-01-2019 dismissing the writ petition. The respondents herein are the respondents in the writ petition.

Exhibit P1 order of assessment pertaining to the year 2011-2012, finalized under Section 25 (1) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as the 'KVAT Act', for short) was challenged by the appellant in the writ petition by contending that the assessment was initiated after the lapse of the period of limitation stipulated under Section 25 (1) of the KVAT Act. Inter alia, the appellant challenged the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act (KSGST Act for short). The writ petition was dismissed along with a batch of other cases by holding that the issues involved stands covered against the petitioner through the -3- judgment in W.P (C) No.11335/2018 and connected cases, dated 11-01-2019. 3. Learned counsel for the appellant submitted that the judgment in W.P (C) No.11335/2018 pertains only to the question regarding the constitutional validity of Section 174 of the KSGST Act and that the learned Single Judge had failed to avert to the other contentions raised, on its merits. The fact that the judgment in W.P (C) No.11335/2018 covers only the question regarding the constitutional validity of Section 174 of the KSGST Act is conceded by the learned Government Pleader appearing for respondents. It is also conceded that the correctness of the said question is now pending consideration in other writ appeals files.

Under such circumstances, we are of the considered opinion that the matter requires a remittance to the Single Judge for a fresh consideration and disposal of the writ petition on grounds other than the validity of Section 174 of the KSGST Act.

Hence, the above writ appeal is hereby allowed. The impugned judgment in W.P (C) No.31739/2018 is hereby set aside. The writ petition is restored on the files of this court.

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The Registry is directed to post the writ petition before the learned Single Judge dealing with the subject matter as per the roster, for a fresh consideration and disposal on the question other than the validity of Section 174 of the KSGST Act

Interim order which 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