E.M.Ummer vs. The State Of Kerala - Kerala High Court, 01 February 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 01ST DAY OF FEBRUARY 2019 / 12TH MAGHA, 1940 WP(C).No. 511 of 2019 PETITIONER/S: E.M.UMMER,S/O. LATE E.A MUHAMMED, KAIPAMANGALAM, KODUNGALLUR, THRISSUR DISTRICT. BY ADV. SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE STATE OF KERALA STATE GOODS AND SERVICES TAX DEPARTMENT(KERALA), KODUNGALLUR 680 664. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001. 3 THE SECRTARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANNATHAPURAM 695 001 4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI 110 001. OTHER PRESENT: GP DR. THUSHARA JAMES.., CGC SRI. P. VIJAYAKUMAR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C). No. 511 of 2019

JUDGMENT The petitioner, an assessee under the Kerala Value Added Tax Act 2003, seeks the following reliefs; “i) to issue a writ of certiorari or any other appropriate writ order or direction to quash Ext.P1 order passed by the 1st respondent as the same are beyond the period stipulated u/s 19 of the Constitution One Hundred and First Amendment Act. ii) to declare that when the provisions of Constitution are inconsistent with the provisions of a statute, the provisions of Constitution will prevail over the provisions of statute and so provisions of Section 174 of the Kerala Goods and Service Tax Act 2017 to the extent to which they are in conflict with the provisions of Constitution, are bad in law.”

Both the counsel agree that the issues stand squarely covered against the petitioner by a judgment dated 11th January 2019 in W.P. (C) No.11335 of 2018 and connected cases. I, therefore, dismiss the writ petition applying the ratio of the judgment referred to above. DAMA SESHADRI NAIDU JUDGE das APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO. 32081015744/2016-17 DATED 22-11-2018