Sree Narayana Constructions Private Limited vs. The State Tax Officer - Kerala High Court, 21 January 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 446 of 2019 PETITIONER/S: SREE NARAYANA CONSTRUCTIONS PRIVATE LIMITED OPPOSITE KSRTC BUS STATION, JETTY ROAD KOLLAM-691 001, REPRESENTED BY ITS MANAGING DIRECTOR SRI. VARADARAJAN V. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER WORKS CONTRACT, STATE GOODS AND SERVICES TAX DEPARTMENT, BAPPUJI NAGAR, ASRAMAM, PIN-691 002. 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. CGC SRI. P. VIJAYAKUMAR ADDL AG SRI. K.K. RAVINDRANATH SPL.G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ CGC SRI.JAISHANKAR V. NAIR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).480/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 446/19 & conn, cases 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 480 of 2019 PETITIONER/S: CONFIDENT PROJECTS INDIA LTD., CONFIDENT BUILDING, JANATHA JUNCTION, KADAVANTHRA P.O., KOCHI- 682019, REPRESENTED BY ITS POWER OF ATTORNEY HOLDER T.A.JOSEPH. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER(WC), STATE GOODS AND SERVICES TAX DEPARTMENT, SGST COMPLEX, PERUMANOOR, KOCHI-682015. 2 THE COMMISSIONER, STATE GOODS AND SERVICES .TAX DEPARTMENT KARAMANA P.O., THIRUVANANTHAPURAM DISTRICT-695001. 3 THE SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM DISTRICT-695001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. SR SC SRI SREELAL WARRIER. SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.R.HARISHANKAR ADDL AG SRI. K.K. RAVINDRANATH SPL.G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.01.2019, ALONG WITH WP(C).446/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 446/19 & conn, cases 3

JUDGMENT [ WP(C) 446/2019 ,WP(C).480/2019 ] In this batch of writ petitions the petitioners have questioned various assessment proceedings. The challenge is on either or both of these grounds that Section 174 of the KSGST Act is ultra vires of the State's legislative power; that the demand is barred by limitation under Section 25(1) of the KVAT Act.

All counsel now 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) 446/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ANNUAL RETURN IN FORM NO.10B FOR THE YEAR 2015-16 FILED BY THE PETITIONER. EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 30-11-2018 ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO.13552 OF 2018. APPENDIX OF WP(C) 480/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ADJOURNMENT NOTICE NO.32072009905/13-14 DATED 16.11.2018. EXHIBIT P2OF THE ASSESSMENT ORDER NO.32072009905/13- 14 DATED 13.12.2018.