Vinod V vs. State Tax Officer - Kerala High Court, 06 February 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 06TH DAY OF FEBRUARY 2019 / 17TH MAGHA, 1940 WP(C).No. 13901 of 2018 PETITIONER/S: VINOD V AGED 37 YEARS PROPRIETOR, LABOUR'S SAND PARK,TKMM COLLEGE JUNCTION, NANGIARKULANGARA, ALAPPUZHA DISTRICT. PIN 690 513. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.M.RAJAGOPAL RESPONDENT/S: 1 STATE TAX OFFICER SQUAD NO.2,STATE GOODS AND SERVICES TAX DEPARTMENT(KERALA),ALAPPUZHA AT CHENGANNUR, ALAPPUZHA DISTRICT, PIN 689 121. 2 THE STATE OF KERALA REP. BY THE PRINCIIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE , MINISTRY OF FINANCE,ROOM NO. 46,NORTH BLOCK, NEW DELHI- 110 001. BY ADVS. ASSISTANT SOLICITOR GENERAL W.P.(C) No.13901/2018 -2- ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., OTHER PRESENT: GP. SMT. M.M. JASMINE. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

J U D G M E N T The petitioner, a Proprietor, has sought the following reliefs: “(i) declare the provisions of clauses (d) and (e) of sub-section (2) of section 174 of the Kerala State Goods and Services Tax Act, 2017 (Act 20 of 2017) as unconstitutional and hence unsustainable in law; (ii) to declare that the power vested in the State Legislature under Entry 54 List II of the Seventh Schedule to the Constitution, as it stood prior to the insertion of the revised entry by the Constitution (One Hundred and First Amendment) Act, 2016, do not exist from 8.09.2017 so long as the erstwhile entry 54 had not been saved to validate actions taken under the repealed Act; (iii) issue a writ of certiorari or other appropriate writ or orders or direction as this Hon'ble Court deems fit to call for the records leading to the issue of Ext.P4 and Ext.P4(a) orders and to strike down and quash them; (iv) issue a writ of mandamus or other appropriate writ or orders directing the respondent or anybody acting on his behalf to refrain from recovering the amount covered by Ext.P4 and Ext.P4(a) orders; and (v) issue such other writ, order, or direction, which this Hon'ble court deems fit and necessary in the interest of justice"

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In the light of the judgment in M/s. Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)-11 I dismiss the writ petition. DAMA SESHADRI NAIDU JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF SHOP INSPECTION REPORT DATED 17-07-2015 EXHIBIT P2 COPY OF NOTICE DATED 11-12-2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P2(A) COPY OF NOTICE DATED 11-12-2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P3 COPY OF REPLY DATED 20-01-2018 FILED BY THE PETITIONER TO EXT.P2 EXHIBIT P3(A) COPY OF REPLY DATED 29-01-2018 FILED BY THE PETITIONER TO EXT.P2(A) 1 Judgment dated 11.01.2019 in W.P.(C) No.11335/2018 -4- EXHIBIT P4 COPY OF ORDER DATED 31-01-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P4(A) COPY OF ORDER DATED 31-01-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16.