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. 30581 OF 2018
PETITIONER:
M/S. GREEN CARTON INDUSTRIES,
ERIYAD,KODUNGALLOOR,THRISSUR DISTRICT
REPRESENTED BY RAMEES MAJEED P.A,MG PARTNER
BY ADVS.
P.S. SOMAN PULLADAN
SMT.T.RADHAMONY
RESPONDENTS:
1 STATE TAX OFFICER
SGST DEPARMENT,KODUNGALLOOR,THRISSUR
DISTRICT 680664.
2 THE COMMISSIONER
STATE GOODS AND SERVICE TAX DEPARTMENT, TAX
TOWER, KARAMANA P.O., THIRUVANANTHAPURAM
-695001.
3 THE SECRETARY
TAXES DEPARTMENT, GOVERNMENT OF KERALA,
SECRETARIAT, THIRUVANANTHAPURAM-695001.
4 CENTRAL BOARD OF EXCISE AND CUSTOMS
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NEW DELHI-110 001.
BY ADV T.K.RAJESHKUMAR
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.30581 of 2018
..2..
JUDGMENT
The writ petition is filed by the petitioner challenging 101 st 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of one year from the date on which the nationwide goods and service tax was implemented or until the amendment was repealed by a competent Legislature and the petitioner further challenges Exts.P1 and P1(a) notices issued by the first respondent stating that it is unconstitutional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 101st 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 any relief against the said challenge.
4. However, Exts.P1 and P1(a) challenged in this writ W.P.(C)No.30581 of 2018 ..3..
petition are notices issued by the first respondent under Section 25(1) of the KVAT Act, 2003, for the assessment years 2016-17 and 2017-18. The petitioner has not so far filed objections to the notices since the writ petition was pending before this court. Hence, I am of the opinion that this writ petition can be disposed of with a direction to the petitioner to file objections if any, to Exts.P1 and P1(a) notices, before the first respondent.
5. Accordingly, the writ petition is disposed of as follows: The petitioner is directed to file objections, if any, to Exts.P1 and P1(a) notices with all supporting documents before the first respondent within a period of one month from the date of receipt of a copy of this judgment. The first respondent shall consider the objections on merits and pass appropriate orders if not already passed, in accordance with law, after affording an opportunity of hearing to the petitioner. The petitioner shall also produce a copy of this judgment along with a copy of this writ petition, before the first respondent.
The writ petition is disposed of as above.
Sd/-
SHOBA ANNAMMA EAPEN, JUDGE MBS/ W.P.(C)No.30581 of 2018 ..4..
APPENDIX OF WP(C) 30581/2018 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE PRE ASSESSMENT NOTICE NO.32081094685/2016-17 DATED 19.7.2018 ISSUED BY THE IST RESPONDENT TO THE PETITIONER FOR THE YEAR 2016-17.
EXHIBIT P1(a) TRUE COPY OF THE NOTICE NO.32081094685/2017-18 (UP TO JUNE 2017) DATED 19.7.2018 ISSUED BY THE IST RESPONDENT TO THE PETITIONER FOR THE YEAR 2017-18.
EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO.11335/2018 DATED 4.4.2018