Mr.Mathew Korah P vs. State Of Kerala - Kerala High Court, 31 January 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 42422 of 2018 PETITIONER/S: MR.MATHEW KORAH P, BUILDING NO. II/253, PARAKUDIYIL HOUSE, NELLAD P.O, MUVATTUPUZHA BY ADVS. SRI.A.KUMAR SMTG.MINI(1748) SRI.AJAY V.ANAND SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001 3 THE DEPUTY COMMISSIOENR, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY 682 002. OTHER PRESENT: GP DR. THUSHSARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C). No. 42422 of 2018

JUDGMENT The petitioner, an assessee under the Kerala Value Added Tax Act, 2003, seeks the following reliefs; “i) For these and other grounds to be urged at the time of hearing, it is humbly prayed that this Honourable Court may be pleased to call for the relevant records relating to Exhibit P2 and P4 assessment orders passed by the 3rd respondent under Section 25(1) of the KVAT Act, 2003. and, ii) Declare that clauses (a), (b), (c), (d) and (e) of Sub Section 2 of Section 174 of the Kerala State Goods and Services Act 2017 (Act 20 of 2017) is illegal and ultra vires Article 246-A of the Constitution of India, Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 and the Kerala State Goods and Services Act 2017 (Act 20 of 2017) and is accordingly to be rendered void and un- enforceable. iii) Declare that sub-section 3 of section 174 of the Kerala State Goods and Services Act 2017 (act 20 of 2017) in so far as it provides for application of section 4 of the Interpretation and General Clauses Act 1125 (Act VII of 1125) providing for saving of the Kerala Value Added Tax Act 2003 and with regard to the effect of the repeal of statutes specified in Section 174 (1) (I) is illegal, ultra vires Articel 246A of the Constitution of India and Section 19 of the Constitution (One Hundred and First Amendment)Act, 2016 and also beyond the scope and scheme of the Kerala State Goods and Services Act 2017 (Act 20 of 2017) and is therefore to be rendered void and un- enforceable. (iv) Declare that the authorities under the Taxes Department of the State of Kerala have no juri iction or powers to levy, assess and collect tax under the Kerala Value Added Tax Act, 2003 enacted under Entry 54 of the State list of the 7th Schedule to the Constitution as it stood prior to substitution on 16/09/2016 by the Constitution (One Hundred and First Amendment) Act, 2016 and / or also consequent to the introduction of the Kerala State Goods and Services Act 2017 (Act 20 of 2017).”

-3- W.P.(C). No. 42422 of 2018 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 P1 COPY OF THE NOTICE U/S 25(1) KVAT ACT DATED 27-04-2018 FOR AY 2012-13 EXHIBIT P2 COPY OF THE ASSESSMENT ORDER DATED 25/06/2018 FOR AY 2012-13 EXHIBIT P3 COPY OF THE NOTICE DATED 10/01/2018 FOR ASSESSMENT YEAR 2013-14 EXHIBIT P4 COPY OF THE ASSESSMENT ORDER DATED 25/06/2018 FOR AY 2013-14 EXHIBIT P5 COPY OF THE RECTIFICATION APPLICATION FOR ASSESSMENT YEAR 2012-13 EXHIBIT P6 COPY OF THE RECTIFICATION APPLICATION FOR ASSESSMENT YEAR 2013-14