Marhaba Traders vs. The Intelligence Officer - Kerala High Court, 20 March 2019

Heard together (2 matters)

WA.No. 817 of 2019

WP(C) 16930/2018

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 WEDNESDAY,THE 20TH DAY OF MARCH 2019 / 29TH PHALGUNA, 1940 WA.No. 817 of 2019 (AGAINST THE JUDGMENT IN WP(C) 16930/2018 of HIGHCOURT) APPELLANT/PETITIONER: M/S. MARHABA TRADERS, VENDUVAZHY, KARUKADAM P.O., REPRESENTED BY ITS PROPRIETORIX, SOUDHABEEVI SHOUKKATHALI. BY ADVS. SMT.S.K.DEVI SRI.M.RAJMOHAN RESPONDENTS/RESPONDENTS: 1 THE INTELLIGENCE OFFICER SQUAD NO.I, COMMERCIAL TAXES, MATTANCHERY AT ALUVA-683 101. 2 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 4 THE COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES, KOTHAMANGALAM-686 691. OTHER PRESENT: SPL.GP. SRI.C.E.UNNIKRISHNAN, SC,CBEC- SRI.SREELAL N.WARRIER THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 20.03.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: WA No.817/2019 -2- C.K. ABDUL REHIM, J. & R. NARAYANA PISHARADI, J. ------------------------------------------------- W.A. No. 817 OF 2019 ------------------------------------------------- DATED THIS THE 20th DAY OF MARCH, 2019

J U D G M E N T Abdul Rehim, J: Petitioner in W.P (C) No.16930/2018 is in appeal challenging the judgment dated 11-01-2019. The respondents are the respondents before the Single Judge.

Exhibit P6 series orders imposing penalty under Section 67 of the Kerala Value Added Tax Act was under challenge in the writ petition, raising various grounds, inter alia, questioning validity of Section 174 of the Kerala State Goods and Services Tax Act. The impugned orders of penalty were also challenged on factual aspects contending that those orders are finalized in violation of principles of natural justice.

The writ petition was dismissed through the impugned judgment along with a batch of cases by holding that the issue involved stands covered through the judgment in W.P (C) No.11335/2018 and connected cases, dated 11-01-2019. 4. Learned counsel for the appellant contended that the Single Judge had failed to consider the challenges on the other grounds including the ground of alleging violation of principles of WA No.817/2019 -3- natural justice. We take note of the fact that the judgment in W.P (C) No.11335/2018 and connected cases covers only the question of validity of Section 174 of the Kerala State Goods and Services Tax Act. It is fairly conceded by learned Special Government Pleader (Taxes) that the learned Single Judge has not considered the other question raised in the writ petition. Therefore we are of the considered opinion that the matter need to be remitted back for fresh consideration and disposal by the Single Judge.

Hence, the above writ appeal is hereby allowed. The impugned judgment in W.P (C) No.16930/2018 is hereby set aside. The writ petition is restored to the files of this court. It is for the Single Judge to consider the writ petition on the grounds other than the case with respect to validity of Section 174 of the Kerala State Goods and Services Tax Act, and to dispose of the writ petition afresh.

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

Needless to observe that the interim order of stay existed at the time of dismissal of the writ petition shall stand revived and will continue to be in force. C.K.ABDUL REHIM JUDGE R. NARAYANA PISHARADI JUDGE AMG