Universal Associates vs The State Tax Officer

        IN THE HIGH COURT OF KERALA AT ERNAKULAM
                         PRESENT
   THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN
FRIDAY, THE 1ST DAY OF JULY 2022 / 10TH ASHADHA, 1944
                 WP(C) NO. 31985 OF 2018
PETITIONER:

          M/S.UNIVERSAL ASSOCIATES
          CHANOKUNDU,
          KARUVANCHAL, KANNUR DISTRICT,
          REPRESENTED BY ITS PROPRIETOR, SHRI JOSEPH
          THOMAS
          BY ADVS.
          V.P.NARAYANAN
          R.BHASKARA KRISHNAN

RESPONDENTS:

   1      THE STATE TAX OFFICER
          STATE GST DEPARTMENT,
          THALIPARAMBA -670002
   2      THE COMMISSIONER OF STATE TAXES
          TAX TOWER, KILLIPALAM, KARAMANA P.O.,
          THIRUVANANTHAPURAM-695 002
   3      THE STATE OF KERALA
          REPRESENTED BY SECRETARY TO GOVERNMENT,
          TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
          THIRUVANANTHAPURAM-695 002
OTHER PRESENT:

          SMT. RESMITHA R. CHANDRAN - GP


       THIS WRIT PETITION (CIVIL) HAVING COME UP
FOR ADMISSION ON 01.07.2022, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C)No.31985 OF 2018

                                   ..2..




                           JUDGMENT

The writ petition is filed by the petitioner challenging 101st Constitutional Amendment of the Kerala State Goods and Services Tax Act, 2017 stating that the provisions of the Kerala Value Added Tax Act,2003 can be enforced only until the expiry of one year from the date on which the nationwide goods and service tax was implemented or until the amendment was repealed by a competent Legislature and the petitioner further challenges Ext.P1 order under Sec.25(1) of the KVAT Act, 2003 for the assessment year 2011-12, passed by the first respondent stating that it is unconstitutional as it is ultra vires of the Constitution of India.

2. Heard the learned counsel for the petitioner and the learned Government Pleader.

3. The aforesaid challenge of 101 st Constitutional Amendment of the Kerala State Goods and Services Tax Act, 2017 has been considered by this Court in Sheen Golden Jewels (India) Pvt.Ltd. v. State Tax Officer (IB)-1, Investigation Branch, Thiruvananthapuram and others [2019 KHC 205] and decided against the petitioner. Hence, in view of the judgment in Sheen Golden Jewels (Supra), the petitioner is not entitled to get W.P.(C)No.31985 OF 2018 ..3..

any relief against the said challenge.

4. However, as far as Ext.P1 order passed by the first respondent is concerned, the petitioner has to avail the remedy of appeal before the appellate authority and I am of the opinion that, the writ petition can be disposed of directing the petitioner to approach the statutory authorities by way of appeal.

5. Hence, the writ petition is disposed of as follows: The petitioner, if so advised, may file an appeal along with petition for condonation of delay and petition for stay before the competent appellate authority, within a period of one month from the date of receipt of a copy of this judgment. If the petitioner files appeal and petitions as above, the appellate authority shall consider and pass orders on the petition for condonation of delay as well as the petition for stay, within a period of one month thereafter, after affording an opportunity of hearing to the petitioner. The appellate authority shall take a lenient view while considering the petition for condonation of delay, taking into account the pendency of the writ petition before this Court and pass appropriate orders so that the statutory remedy of appeal is not lost to the petitioner. The respondents shall not take any W.P.(C)No.31985 OF 2018 ..4..

coercive steps to recover the amount covered by Ext.P1 for a period of two months from the date of receipt of a copy of this judgment. In case of failure by the petitioner to comply with the directions as above in filing the appeal and petitions, then the stay of recovery of Ext.P1 granted, shall stand vacated. The petitioner shall produce a copy of this judgment along with a copy of this writ petition, before the competent authority.

Sd/-

SHOBA ANNAMMA EAPEN, JUDGE MBS/ W.P.(C)No.31985 OF 2018 ..5..

APPENDIX OF WP(C) 31985/2018 PETITIONER'S EXHIBITS:-

EXHIBIT P1       TRUE COPY ASST. ORDER NO
                 32120418385/11-12 DATED 6.7.2018
                 PASSED BY THE 1ST RESPONDENT ALONG
                 WITH DEMAND NOTICE
EXHIBIT P2       TRUE COPY OF THE INTERIM ORDER
                 DATED 4.4.2018 IN W.P(C)
                 NO.11335/2018 OF THIS HON'BLE COURT
                 IN THE CASE OF M/S.SHEEN GOLDEN
                 JEWELS (INDIA) PVT LTD