M/S Skyline Builders vs. State Of Kerala - Kerala High Court, 23 January 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 23RD DAY OF JANUARY 2019 / 3RD MAGHA, 1940 WP(C).No. 589 of 2019 PETITIONER/S: M/S SKYLINE BUILDERS, DOOR NO.33/1915 A-H, J.K. SKYLINE HOUSE, NH BYEPASS, NEAR EMC, VENNALA P.O., KOCHI-682028, REPRESENTED BY ITS MANAGING PARTNER MR. K.V. ABDUL AZEEZ. BY ADVS. SRI.A.KUMAR SRI.JOB ABRAHAM SMT.G.MINI(1748) SRI.AJAY V.ANAND SRI.P.J.ANILKUMAR SRI.P.S.SREEPRASAD RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPUTAM-695001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPUTAM-695001. 3 ASSISTANT COMMISSIONER (WORKS CONTRACT), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, SGST COMPLEX, PERUMANOOR, KOCHI-682015. GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C).589/19 2

JUDGMENT The petitioner, a business concern, has sought the following reliefs: “(i) 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 Articles 246A 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 unenforceable. (ii) 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 the statutes specified in Section 174(1)(i) is illegal, ultra vires Article 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 unenforceable. (iii) 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 (Act 30 of 2004) enacted under Entry 54 of the State list of the 7th Schedule to the Constitution as it stood prior to substitution on 16.09.16 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) (iv) Declare that the amendment as per the Kerala Finance Act, 2018 (Act V of 2018 dated 31/3/2018) vide sub clause 4 of Section 10 therein to the third proviso to sub-section (1) of section 25, by substituting the words and figures “31st March, 2019” is void, unconstitutional and without authority of law and is unenforceable. (v) Issue a Writ of Certiorari, or such other appropriate Writ, Order or direction quashing Exhibit P1 notice. (vi) Issue a Writ of Prohibition, or such other appropriate Writ, Order or direction, restraining the Respondent State of Kerala and the Taxation authorities under the first and second respondents from initiating any proceedings for assessment and collection of tax including realisation of any amounts under the Kerala Value Added Tax Act, 2003 in relation to the assessment years covered by Exhibit P1 notice."

Both counsel agree that the issues stand squarely covered against the petitioner by 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 okb //// P.A. to Judge APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE FOR THE ASSESSMENT YEAR 2011-12 DATED 26.12.2018