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HIGH COURT OF KERALA
DAMA SESHADRI NAIDU, J
KGEES JEWELLERY – Appellant
Versus
THE STATE TAX OFFICER – Respondent
WRIT PETITION (CIVIL) 15110/2018
Ultra Vires - Challenge to Section of KSGST Act - KSGST Act Section 174, KVAT Act Section 25(1) - The court dismissed writ petitions as the grounds raised were previously addressed in an earlier judgment, affirming that the provisions were within the state legislature's competence and not barred by limitation.
Fact of the Case:
The petitioners challenged the validity of Section 174 of the KSGST Act and the actions taken under Section 25(1) of the KVAT Act, claiming they were ultra vires and barred by limitation.
Finding of the Court:
The court affirmed that the issues were settled by a prior judgment, which held that the provisions were valid and applicable, resulting in the dismissal of the petitions.
Issues: Whether Section 174 of the KSGST Act is ultra vires and if the demand under Section 25(1) of the KVAT Act is barred by limitation.
Ratio Decidendi: The ratio from the earlier judgment indicated that the provisions of the KSGST Act and KVAT Act in question were constitutional and enforceable, thus applying it to the current cases.
Final Decision: The writ petitions were dismissed.
JUDGMENT
[ WP(C)16109/2018,WP(C).15106/2018,WP(C).15108/2018,WP( C).15110/2018,WP(C).16306/2018,WP(C).18106/2018,WP(C).1 9910/2018,WP(C).21507/2018,WP(C).21682/2018,WP(C).21683 /2018,WP(C).21906/2018,WP(C).22508/2018,WP(C).22710/201 8,WP(C).22881/2018,WP(C).22906/2018,WP(C).22909/2018,WP (C).23107/2018,WP(C).23110/2018,WP(C).23281/2018,WP(C.2
3509/2018 ]
In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act . In some cases, both the grounds have been taken.
2. All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P.(C) No.11335 of 2018 and connected cases.
I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above.
Sd/-
DAMA SESHADRI NAIDU
APPENDIX OF WP(C) 16109/2018 EXHIBIT P1: TRUE COPY OF THE NOTICE FOR THE ASSESSMENT YEAR 2011-12 DATED 17.11.2017.
EXHIBIT P2: TRUE COPY OF THE NOTICE FOR THE ASSESSMENT YEAR 2012-13 DATED 7.11.2017.
EXHIBIT P3: TRUE COPY OF THE NOTICE FOR THE ASSESSMENT YEAR 2013-14 DATED 2.11.2017.
EXHIBIT P4: TRUE COPY OF THE NOTICE FOR THE ASSESSMENT YEAR 2014-15 DATED 2.11.2017.
EXHIBIT P5: TRUE COPY OF NOTICE FOR THE ASSESSMENT YEAR
2015-16 DATED 2.11.2017.
APPENDIX OF WP(C) 15106/2018 EXHIBIT P1 TRUE COPY OF THE PERMISSION TO PAY COMPOUNDED TAX FOR THE YEAR 2010-11 DATED
29.6.2010 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1(A) TRUE COPY OF THE PERMISSION TO PAY COMPOUNDED TAX FOR THE YEAR 2011-12 DATED
14.7.2011 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1(B) TRUE COPY OF THE PERMISSION TO PAY COMPOUNDED TAX FOR THE YEAR 2012-13 DATED
26.6.2012 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1(C) TRUE COPY OF THE PERMISSION TO PAY COMPOUNDED TAX FOR THE YEAR 2013-14 DATED NIL ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 A TRUE COPY OF THE SHOP INSPECTION REPORT DATED 20.6.2016 RECORDED BY THE INTELLINGENCE OFFICER,SQUAD NO.1,MATTANCHERRY, STATIONED AT ALUVA EXHIBIT P3 A TRUE COPY OF THE ASSESSMENT ORDER DATED
12.7.2017 FOR THE YEAR 2010-2011 ISSUED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE EXHIBIT P3(A) A TRUE COPY OF THE ASSESSMENT ORDER DATED
12.7.2017 FOR THE YEAR 2011-2012 ISSUED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE EXHIBIT P3(B) A TRUE COPY OF THE ASSESSMENT ORDER DATED
12.7.2017 FOR THE YEAR 2012-2013 ISSUED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE EXHIBIT P3(C) A TRUE COPY OF THE ASSESSMENT ORDER DATED
12.7.2017 FOR THE YEAR 2013-2014 ISSUED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE EXHIBIT P4 A TRUE COPY OF THE PENALTY ORDER DATED
17.07.2017 FOR THE YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE EXHIBIT P4(A) A TRUE COPY OF THE PENALTY ORDER DATED
17.7.2017 FOR THE YEAR 2010-11 ISSUED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE EXHIBIT P4(B) A TRUE COPY OF THE PENALTY ORDER DATED
17.17.2017 FOR THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE EXHIBIT P4(C) A TRUE COPY OF THE PENALTY ORDER DATED
17.10.2017 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE.
APPENDIX OF WP(C) 15108/2018 EXHIBIT P1 TRUE COPY OF THE PERMANENT ACCOUNT NO.AKLPS8207L ISSUED TO PETITIONER BY COMMISSIONER OF INCOME TAX.
EXHIBIT P1(A) TRUE COPY OF CERTIFICATE OF REGISTRATION NO.144/88 AS A GOLDSMITH ISSUED TO PETITIONER BY SUPERINTENDENT OF CENTRAL EXCISE,METTUPALAYAM.
EXHIBIT P1(B) TRUE COPY OF MEMBERSHIP CARD NO.224/94 ISSUED TO PETITIONER BY THRISSUR DISTRICT ABHARANA THOZHILALI UNION.
EXHIBIT P1(C) TRUE COPY OF LIFE MEMBERSHIP CARD NO.156 ISSUED TO PETITIONER BY JEWELLERY MANUFACTURER'S ASSOCIATION(KERALA)THRISSUR.
EXHIBIT P2 TRUE COPY OF JUDGMENT DATED 26.08.2O16 PASSED BY THIS HON'BLE COURT IN WP(C)NO.18678 OF 2014 WHEREIN OBSERVED THAT PENALTY IMPOSED BY 1ST RESPONDENT U/S.47(2)AS ILLEGAL EXHIBIT P2(A) TRUE COPY OF THE NOTICE ISSUED BY U/S.69(1)
OF
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