Ratheesh S vs Assistant Commissioner (Works ...
2022 Latest Caselaw 8181 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. 30555 OF 2018
PETITIONER/S:

         RATHEESH S
         AGED 40 YEARS
         JAYASREE BHAVAN, THEKKADA, VEMBAYAM PO,
         THIRUVANANTHAPURAM
         BY ADVS.
         P.S SOMAN PULLADAN
         K.SUNDAR

RESPONDENT/S:

    1    ASSISTANT COMMISSIONER (WORKS CONTRACT)
         STATE GOODS AND SERVICE TAX DEPARTMENT, TAX
         TOWER, KARAMANA PO, THIRUVANANTHAPURAM-695001.
    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
         DEPARTMENTOF REVENUE, MINISTRY OF FINANCE,
         GOVERNMENT OF INDIA, 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.30555 of 2018

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                              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the amendment was repealed by a competent Legislature and the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 Ext.P1 notice 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 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 any relief against the said challenge.

4. However, Ext.P1 challenged in this writ petition is a W.P.(C)No.30555 of 2018

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notice issued by the first respondent under Section 25(1) of the KVAT

Act, 2003, for the assessment year 2013-14. 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 objection if any, to

Ext.P1 notice, before the first respondent.

5. Accordingly, the writ petition is disposed of as follows:

The petitioner is directed to file objection, 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

also produce a copy of this judgment along with a copy of this writ

petition, before the first respondent.

sd/-

SHOBA ANNAMMA EAPEN, JUDGE MBS/ W.P.(C)No.30555 of 2018

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APPENDIX OF WP(C) 30555/2018

PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE PRE ASSESSMENT NOTICE NO. 32011369044/2013-14 DATED 08.06.2018 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS COURT IN WP(C) NO. 11335/2018 DATED 04.04.2018.