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. 41122 OF 2018
PETITIONER:
M.B. PAUL
AGED 60 YEARS
PROPRIETOR, M/S. UNITED AGENCIES,
KANIMANGALAM, THRISSUR DISTRICT.
BY ADVS.
SANTHOSH P. ABRAHAM
SMT.S.K.DEVI
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS AND SERVICE TAX DEPARTMENT,
KERALA, 4TH CIRCLE, POOTHOLE, THRISSUR -
680 004.
2 THE COMMISSIONER,
STATE GOODS AND SERVICE TAX DEPARTMENT,
THIRUVANANTHAPURAM - 695 001.
3 THE SECRETARY,
TAXES DEPARTMENT, GOVERNMENT OF KERALA,
SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
4 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, ROOM NO. 46,
NORTH BLOCK, NEW DELHI - 110 001.
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.41122 of 2018
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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of one year from the date on which the nationwide goods and service tax was implemented or until the amendment was repealed by a competent Legislature and the petitioner further challenges Exts.P1 and P2 notices issued by the first respondent stating that it is unconstitutional as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 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 P2 challenged in this writ W.P.(C)No.41122 of 2018 ..3..
petition are notices issued by the first respondent under Section 25(1) of the KVAT Act, 2003, for the assessment years 2014-15 and 2015-16. 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 P2 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 P2 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 this writ petition, before the first respondent.
The writ petition is disposed of as above.
sd/-
SHOBA ANNAMMA EAPEN,
MBS/ JUDGE
W.P.(C)No.41122 of 2018
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APPENDIX OF WP(C) 41122/2018
PETITIONER'S EXHIBITS
EXHIBIT P1 TRUE COPY OF THE NOTICE NO.
32081430025/14-15 DATED 1.12.2018.
EXHIBIT P2 TRUE COPY OF THE NOTICE NO.
32081430025/15-16 DATED 1-12-2018.