Lakshmi Hotels And Resorts vs. The State Tax Officer - Kerala High Court, 21 March 2019

Heard together (2 matters)

WA.No. 842 of 2019

WP(C) 22092/2018

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 THURSDAY ,THE 21ST DAY OF MARCH 2019 / 30TH PHALGUNA, 1940 WA.No. 842 of 2019 (AGAINST THE JUDGMENT DATED 11-01-2019 IN WP(C) 22092/2018 of HIGHCOURT) APPELLANT/PETITIONER: LAKSHMI HOTELS AND RESORTS, KUMARAKOM, KOTTAYAM, REPRESENTED BY ITS MANAGING PARTNER SRI. V.B. SASIDHARAN. BY ADVS. SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV RESPONDENTS/RESPONDENTS: 1 THE STATE TAX OFFICER, S.G.S.T. DEPARTMENT, FIRST CIRCLE, TAX COMPLEX, KOTTAYAM-686001. 2 STATE TAX OFFICER (INTELLIGENCE), SQUAD NO.1, S.G.S.T. DEPARTMENT, PUBLIC LIBRARY BUILDING, SASTHRI ROAD, KOTTAYAM-686001. 3 THE ASSISTANT COMMISSIONER OF STATE TAXES, S.G.S.T. DEPARTMENT, CIVIL STATION, KOTTAYAM-686001. 4 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695002. OTHER PRESENT: SPL.GP.SRI.C.E.UNNIKRISHNAN THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 21.03.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: W.A. No.842/2019 -2- C.K. ABDUL REHIM, J. & R. NARAYANA PISHARADI, J. ------------------------------------------------- W.A. No. 842 OF 2019 ------------------------------------------------- DATED THIS THE 21st DAY OF MARCH, 2019

J U D G M E N T Abdul Rehim, J: The petitioner in W.P (C) No.22092/2018 is challenging judgment of the Single Judge, dated 11-01-2019. The respondents herein are the respondents in the writ petition.

The appellant challenged Ext.P2 pre-assessment notice pertaining to the year 2009-2010 mainly on the ground that the assessment proposed is barred under Section 25 (1) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as the 'KVAT Act', for short). Inter alia, there was challenge against the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act. The above writ petition was dismissed along with a batch of other cases by the Single Judge by holding that the issue stands covered through the judgment in W.P (C) No.11335/2018 and connected cases, dated 11-01-2019. 3. Learned counsel for the appellant submitted that, in the judgment in W.P (C) No.11335/2018 the only question considered was regarding validity of Section 174 of the Kerala State Goods and Services Tax Act and that the ground raised in the present writ

W.A. No.842/2019 -3- petition challenging the pre-assessment on the basis of bar of limitation under Section 25 (1) of the KVAT Act, was not considered.

The above aspect is fairly conceded by the learned Special Government Pleader (Taxes). Therefore we are of the opinion that the matter need to be remitted for fresh consideration and disposal by the Single Judge.

Hence the above appeal is hereby allowed. The impugned judgment in W.P (C) No.22092/2018 is hereby set aside. The writ petition is restored on the files of this court, for fresh consideration and disposal by the Single Judge on the question of bar of limitation provided under Section 25 (1) of the KVAT Act.

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

Interim order of stay existed 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