T.K.Ummer vs The State Tax Officer
2022 Latest Caselaw 8171 Ker

           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. 18491 OF 2018
PETITIONER:

               T.K.UMMER
               PROPRIETOR, M/S NAVARATNA HYPER
               MARKET,ASHTAMICHIRA
               BY ADVS.
               SMT.S.K.DEVI
               SRI.SANTHOSH P.ABRAHAM

RESPONDENTS:

    1          THE STATE TAX OFFICER
               STATE GOODS & SERVICE TAX DEPARTMENT,CHALAKUDY
               680307
    2          THE COMMISSIONER
               STATE GOODS AND SERVICE TAX
               DEPARTMENT,THIRUVANANTHAPURAM 695001
    3          THE SECRETARY
               TAXES DEPARTMENT, GOVERNMENT OF
               KERALA,SECRETARIAT, THIRUVANANTHAPURAM 695001
    4          UNION OF INDIA
               REPRESENTED BY ITS SECRETARY, DEPARTMENT OF
               REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH
               BLOCK, NEW DELHI-110001
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.18491 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 (for short, "the KVAT Act") 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repealed by a competent legislature. The petitioner further

challenges Ext.P1 notice issued by the first respondent under

Section 25(1) of the KVAT Act, 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 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.

W.P.(C)No.18491 of 2018 ..3..

4. However, Ext.P1, which is under challenge in this writ

petition, is a notice issued by the first respondent under Section

25(1) of the KVAT Act, 2003, for the assessment year 2011-12.

The petitioner has not so far filed objection to the notice 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 Ext.P1 notice, before the

first respondent.

Accordingly, the writ petition is disposed of as follows:

The petitioner is directed to file objections, if any, to

Ext.P1 notice 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 produce a copy of this

judgment along with a copy of this writ petition, before the first

respondent.

Sd/-

                                          SHOBA ANNAMMA EAPEN,
MBS/                                            JUDGE
 W.P.(C)No.18491 of 2018
                               ..4..




                   APPENDIX OF WP(C) 18491/2018

PETITIONER'S EXHIBIT:-
EXHIBIT P1:      TRUE COPY OF THE NOTICE
                 NO.32080835711/2011-12 DATED 25-4-