Sevens Enterprises vs. State Tax Officer - Kerala High Court, 25 January 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 25TH DAY OF JANUARY 2019 / 5TH MAGHA, 1940 WP(C).No. 2366 of 2019 PETITIONER/S: K SREENIVASULU AGED 49 YEARS PROPRIETOR, SAI TEJA ENTERPRISES, 36/562B, TEJAS 1ST FLOOR, ST. FRANCIS XAVIER CHURCH ROAD, KALOOR, COCHIN 682 017. PRESENTLY AT 54/768A, KATTIKKATTIL HOUSE, K K. ROAD, KALOOR ,COHIN 682 017. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE-II,DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM 682 015. 2 THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM 682 015. 3 THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, CIVIL STATION, KAKKANAD, ERNAKULAM, 682 030. OTHER PRESENT: GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.01.2019, ALONG WITH WP(C).2417/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) Nos.2366 & 2417/2019 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 25TH DAY OF JANUARY 2019 / 5TH MAGHA, 1940 WP(C).No. 2417 of 2019 PETITIONER/S: M/S.SEVENS ENTERPRISES DEVASWAM TRUST SHOPPING COMPLEX ELAMPALLOOR, KUNDARA KOLLAM DISTRICT. REPRESENTED BY ITS MANAGING PARTNER SANTHOSH P.M. BY ADV. SRI.BEJOY CHERIYAN RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT KUNDARA, KOLLAM - 691 501. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P O, THIRUVANANTHAPURAM - 695 022. 3 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. W.P.(C) Nos.2366 & 2417/2019 -3- 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001 OTHER PRESENT: GP DR. THUSHARA JAMES. SC SRI SREELAL WARRIER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.01.2019, ALONG WITH WP(C).2366/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) Nos.2366 & 2417/2019 -4-

J U D G M E N T [ WP(C) 2366/2019 ,WP(C).2417/2019 ] In these 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.

In the light of the judgment in M/s. Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)-11 I dismiss these writ petitions. DAMA SESHADRI NAIDU JUDGE jjj 1 Judgment dated 11.01.2019 in W.P.(C) No.11335/2018

W.P.(C) Nos.2366 & 2417/2019 -5- APPENDIX OF WP(C) 2366/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT UNDER KVAT ACT, FOR 2011-2012, DT. 28.3.2018. EXHIBIT P2OF THE DEMAND NOTICE ISSUED UNDER SEC.7 OF THE REVENUE RECOVERY ACT, DATED 10.7.2018. W.P.(C) Nos.2366 & 2417/2019 -6- APPENDIX OF WP(C) 2417/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER DATED 02.07.2018, ISSUED TO PETITIONER BY 1ST RESPONDENT, UNDER SECTION 25(1) OF THE KVAT ACT FOR 2016-17. EXHIBIT P2OF PENALTY ORDER DATED 02.07.2018, ISSUED TO PETITIONER BY 1ST RESPONDENT, UNDER SECTION 67(1) OF THE KVAT ACT FOR 2016-17. EXHIBIT P3OF INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO.11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE TO 1ST RESPONDENT AS ON THE DATE OF INITIATING PROCEEDINGS UNDER KVAT ACT 2003.