T.Sasidharan vs. 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. 452 of 2019 PETITIONER/S: T.SASIDHARAN. UDAYAM, SANGHUMUGHAM, THIRUVANANTHAPURAM 695 021. BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 STATE TAX OFFICER WORKS CONTRACT, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, 2ND FLOOR, KARAMANA, THIRUVANANTHAPURAM 695 002. 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM 695 002. 3 STATE OF KERALA, REPRESENTED BY IT'S SECRTARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM 695 002. OTHER PRESENT: GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C). No. 452 of 2019

JUDGMENT The petitioner, an assessee under the Kerala Value Added Tax Act, 2003, seeks the following reliefs; “i) call for the records leading to Ext.P1 order and issue a writ of certiorari or any other appropriate, writ or order quashing the same. ii) declare that the powers under the erstwhile Entry 54 of List II of 7th Schedule of Constitution do not exist post 15..9..2017 and therefore the provisions of Kerala Value Added Tax Act cannot be enforced after 15..9..2017 so long as the old Entry 54 has not been saved. iii) declare that when the provisions of the Constitution are inconsistent with the provisions of a statute, the Constitutional provisions only will prevail and hence Section 174 of the Kerala (State) Goods and Service Tax Act 2017 to the extent to which they are in conflict with constitution are bad in law.” 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

-3- W.P.(C). No. 452 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32011321274/2014-15 DATED 21-11-2018 ISSUED BY THE 1ST RESPONDENT.