Kerala Latex PVT. LTD. vs. The Assistant Commissioner Of State Tax
Facts
The petitioner, M/s. Kerala Latex Pvt. Ltd., filed a writ petition seeking to quash Ext.P-2, an order issued by the Assistant Commissioner of State Tax under Section 25(1) of the Kerala Value Added Tax Act, 2003. The petitioner also sought a declaration that the respondent lacked jurisdiction to issue notices or pass assessment/penalty orders under the Kerala Value Added Tax Act, 2003, after September 15, 2017, citing Clause 19 of the 101st Constitution Amendment Act, 2016. The petition was filed before the High Court of Kerala.
Held
The Court dismissed the writ petition, holding that the issues raised by the petitioner were squarely covered against them by a previous judgment of the same Court dated January 11, 2019, in W.P.(C) No.11335 of 2018 and connected cases. The ratio of that prior judgment was applied to the present case. The Court did not elaborate on the specific reasoning of the prior judgment but indicated that it addressed and decided the jurisdictional question raised by the petitioner. Therefore, the petitioner's prayer to quash Ext.P-2 and declare the lack of jurisdiction was denied based on the precedent. No specific operative directions were issued beyond the dismissal of the petition.
Key Issues
1. Whether the respondent has the jurisdiction to issue notices or pass assessment/penalty orders under the Kerala Value Added Tax Act, 2003, after September 15, 2017, in light of Clause 19 of the 101st Constitution Amendment Act, 2016? The petitioner contended that the 101st Constitution Amendment Act, 2016, particularly Clause 19, divested the State of its power to levy taxes under the Kerala Value Added Tax Act, 2003, after the specified date, thereby rendering any subsequent actions by the respondent without jurisdiction. The respondent did not present any arguments as the court relied on a previous judgment.
Sections Cited
Section 25(1)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
J U D G M E N T The petitioner, a business concern, has sought the following reliefs: “(i)
To call for the records leading to Ext.P-2 issued by the assessing authority under Section 25(1) of the Kerala Value Added Tax Act, 2003 and quash the same by issuing a Writ of certiorari or by issuing any other appropriate writ order or direction; (ii)
To declare that respondent have no juri iction to issue any notice or pass any assessment orders, penalty orders under the provision of Kerala Value Added Tax Act, 2003 after 15.9.2017 in view of clause 19 of the 101 Constitution Amendment
The judgment continues below.
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