Kosamattom Finance LTD. vs. State Of Kerala - Kerala High Court, 09 April 2019

Heard together (2 matters)

WA.No. 1068 of 2019

WP(C) 28524/2018

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. 1068 of 2019 AGAINST THE JUDGMENT IN WP(C) 28524/2018 of THIS COURT APPELLANT/PETITIONER: KOSAMATTOM FINANCE LTD., KOSAMATTOM BUILDING, M.L.ROAD, KOTTAYAM, REPRESENTED BY ITS MANAGING DIRECTOR, SHRI.MATHEW K.CHERIAN. BY ADVS. SRI.A.KUMAR SHRI.ABRAHAM JOB SRI.AJAY V.ANAND SMTG.MINI(1748) SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENTS/RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 THE STATE TAX OFFICER, INVESTIGATION BRANCH, STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTAYAM. 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.1068/2019 -:2:- C.K. ABDUL REHIM & R. NARAYANA PISHARADI, JJ. ----------------------------------------------------- Writ Appeal No. 1068 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) 28524/2018, challenging dismissal of the writ petition through judgment dated 11th January, 2019. The respondents herein are the respondents in the writ petition.

Ext.P1 order imposing penalty under provisions of the Kerala Value Added Tax Act(hereinafter referred to as 'the KVAT Act') was challenged in the writ petition by mainly contending that there occurred violation of principles of natural justice to the extent that the authority who imposed the penalty had failed to advert to the contentions raised in the objections submitted with respect to the inter-State sale. Evidently, the appellant had also raised a challenge against the 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 learned Single Judge had failed to consider the question raised regarding the validity of the impugned order imposing penalty on the basis that there occurred violation of the principles of natural justice to the extent of non-consideration of the objections raised. Learned Special Government Pleader(Taxes) appearing on behalf of the respondents have conceded that no question other than the constitutional validity of Section 174 of the KSGST Act, was considered in W.P.(C) 11335/2018. 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 only appropriate to remit the writ petition for a fresh consideration and disposal on the questions other than one relating to the validity of Section 174 of the KSGST Act.

Hence, the above writ appeal is hereby allowed and the impugned judgment in W.P.(C) No.28524/2018, dated 11th January, 2019 is hereby set aside. The writ petition is restored on to the files of this court for a fresh consideration and disposal on the points mentioned as above.

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.