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IN THE HIGH COURT OF KERALA AT ERNAKULAM
MR. M.A.ABDUL HAKHIM, J
JOSCO FASHION JEWELLERS – Appellant
Versus
STATE OF KERALA – Respondent
| Table of Content |
|---|
| 1. petitioner challenges tax assessment including ast. (Para 1) |
| 2. respondents contend no objection to ast until 2014-15. (Para 2 , 4 , 5) |
| 3. judicial discretion discussed on writ petitions with alternate remedies. (Para 3 , 6 , 8 , 10 , 12 , 18) |
| 4. alternate remedy is a discretionary principle in writ jurisdiction. (Para 9 , 11 , 13 , 14 , 15 , 16 , 17 , 24 , 25) |
| 5. writ petition allowed, assessment set aside. (Para 22 , 26) |
JUDGMENT
1. Petitioner is a dealer in gold ornaments and jewellery registered under the Kerala Value Added Tax Act, 2003 (for short, ‘KVAT Act’) and CST. Petitioner had been opting for compounded tax during the KGST regime. It is the case of the petitioner that the Sales Tax Authorities had been wrongly including the AST under Section 5D of the Kerala General Sales Tax Act, 1963 (for short, ‘KGST Act’), for computing compounded tax payable under Section 7 of the KGST Act. The Petitioner had been opting for payment of tax at compounded rates under Section 8 (f) of the KVAT Act since its introduction in the year 2006-07. Petitioner is challenging Ext.P24 Assessment Order passed by the Respondent No.4 under (f) of the KVAT Act with respect to the Assess
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