K.Gopalakrishnan vs. The Asst. Commissioner Of State Tax - Kerala High Court, 04 April 2019

Heard together (3 matters)

WA.No. 962 of 2019

WP(C) 23066/2018

WA No.962/2014

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 THURSDAY, THE 04TH DAY OF APRIL 2019 / 14TH CHAITHRA, 1941 WA.No. 962 of 2019 AGAINST THE JUDGMENT DATED 24-01-2019 IN WP(C) 23066/2018 of HIGHCOURT APPELLANT/PETITIONER: K.GOPALAKRISHNAN AGED 49 YEARS, M/S.G.K.POULTRY FARM, PALATHUPALLY, THATHAMANGALAM, PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: 1 THE ASST. COMMISSIONER OF STATE TAX, SGST DEPARTMENT, KERALA, SPECIAL CIRCLE, PALAKKAD-678001. 2 THE DEPUTY COMMISSIONER OF STATE TAX, SGST DEPARTMENT, PALAKKAD-678001. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. OTHER PRESENT: SR.GP.SRI.V.K.SHAMSUDHEEN THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 04.04.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: WA No.962/2014 -2- C.K. ABDUL REHIM, J. & R. NARAYANA PISHARADI, J. ------------------------------------------------- W.A. No. 962 OF 2019 ------------------------------------------------- DATED THIS THE 4th 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.23066/2018. He is challenging judgment dated 11-01-2019 through which the the writ petition was dismissed. The respondents herein are the respondents in the writ petition.

The writ petition was filed challenging Ext.P1 order of assessment by raising the ground that it is not sustainable as one issued beyond the bar of limitation prescribed under Section 25 (1) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as the 'KVAT Act', for short). Inter alia, the petitioner had raised challenge against 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 issue involved stands covered against the petitioner through the judgment in W.P (C) No.11335/2018 and connected cases, dated 11th January, 2019. The only question decided in the said judgment is with respect to WA No.962/2014 -3- the validity of Section 174 of the KSGST Act. It is pointed out that the learned Judge had omitted to consider the ground raised on the basis of limitation stipulated under Section 25 (1) of the KVAT Act. The above fact is fairly conceded by the learned Government Pleader appearing for the respondents. Hence we are of the opinion that a remittance of the writ petition for fresh consideration and disposal by the Single Judge on the above said issue, is necessary.

Hence, the above writ appeal is hereby allowed. The impugned judgment in W.P (C) No.23066/2018 is hereby set aside. The writ petition is restored on to the files of this court and remitted to the Single Judge for fresh consideration and disposal on the issue mentioned as above.

The Registry shall post the writ petition before the learned Single Judge dealing with the subject, as per the roster.

Interim order if any 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