A.S.Traders vs. The State Tax Officer - 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. 552 of 2019 PETITIONER/S: A.S.TRADERS,DOOR NO. XII/353/4, N H 47, BYPASS ROAD,NADATHARA, THRISSUR 680 751, REPRESENTED BY ITS MANAGING PARTNER SRI. JAISON ANTONY BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER,STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE SGST COMPLEX,POOTHOLE, THRISSUR 680 004 2 THE STATE OF KERALA,REPRESENTED BY THE PRINCIPAL 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 GP DR. THUSHSARA JAMES CGC SRI. P. VIJAYAKUMAR. AAG SRI. K.K. RAVINDRANATH SPL. GP SRI. C.E.UNNIKRISHNAN ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ SR. CGC.SRI. JAISHNAKAR V. NAIR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.01.2019, ALONG WITH WP(C).893/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 552 of 2019 & conn. cases 2 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. 893 of 2019 PETITIONER/S: M.JALALUDEEN,PROPRIETOR, SHALIMAR FURNITURE K.P ROAD, KAYAMKULAM P.O-690502 ALAPPUZHA DISTRICT. BY ADVS. SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS RESPONDENT/S: 1 THE STATE TAX OFFICER -1 SGST DEPARTMENT, (COMMERCIAL TAXES) KAYAMKULAM P.O, ALAPPUZHA-690502. 2 THE SECRETARY,TAX DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT THIRUVANANTHAPURAM -695001. 3 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NEW DELHI-110001. 4 THE DEPUTY THAHSILDAR (RR),TALUK OFFICE KARTHIKAPALLY, ALAPPUZHA-690514. AAG SRI. K.K. RAVINDRANATH SPL. GP SRI. C.E.UNNIKRISHNAN GP. DR. THUSHARA JAMES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ SR. CGC.SRI. JAISHNAKAR V. NAIR SR. SC. SRI. SREELAL WARRIER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.01.2019, ALONG WITH WP(C).552/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 552 of 2019 & conn. cases 3

JUDGMENT [ WP(C) 552/2019 ,WP(C).893/2019 ] In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken.

All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P.(C) No.11335 of 2018 and connected cases. I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above. DAMA SESHADRI NAIDU JUDGE APPENDIX OF WP(C) 552/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2013-14 DATED 23.08.2016 EXHIBIT P2 COPY OF NOTICE DATED 3.12.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P3 COPY OF INTERIM ORDER DATED DATED 13.4.2018 ISSUED BY THIS HONBLE COURT IN WPC NO. 13552 OF 2018 APPENDIX OF WP(C) 893/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32040964012/2015-16 DATED 23-09-17 FOR THE YEAR 2015-16 PASSED U/S 25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT)ACT, 2016 DATED 08-09-2016 PUBLISHED IN THE EXTRAORDINARY GAZETTE OF INDIA. EXHIBIT P3OF INTERIM ORDER GRANTED BY THIS HON'BLE COURT IN WP(C) NO. 11335/2018 DATED 04-04-2018. EXHIBIT P4OF DEMAND NOTICE DATED 23-09-17 ISSUED FOR THE YEAR 15-16 BY 1ST RESPONDENT PURSUANT TO EXBT- P1 ASSESSMENT ORDER TO THE PETITIONER. EXHIBIT P5 TYPED AND TRANSLATEDOF RRC NO. 2018/4195/04 DATED 05-05-2018 FOR THE YEAR 2015-16 ISSUED U/S. 7 AND 34 OF THE KERALA RR ACT BY THE 4TH RESPONDENT TO PETITIONER.