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HIGH COURT OF KERALA
DAMA SESHADRI NAIDU, J
DHANASWAROOPDAS – Appellant
Versus
ASSISTANT COMMISSIONER – Respondent
WRIT PETITION (CIVIL) 24538/2018
Challenge - Writ Petitions - KSGST Act, KVAT Act - The petitioners contested the validity of certain sections, asserting legislative overreach and limitations on demands. The court reaffirmed previous judgments and dismissed the petitions based on established legal precedents.
Fact of the Case:
The petitioners filed writ petitions challenging Section 174 of the KSGST Act as ultra vires and contending that demands were barred by limitation under Section 25(1) of the KVAT Act. Legal grounds included challenges on legislative competency and procedural compliance.
Finding of the Court:
The court found that the issues raised were squarely covered by an earlier judgment, which guided the dismissal of the writ petitions. The court emphasized the importance of adhering to established precedents in similar tax matters.
Issues: Whether Section 174 of the KSGST Act is ultra vires and whether the demand under Section 25(1) of the KVAT Act was barred by limitation.
Ratio Decidendi: The court applied the principles from an earlier judgment, reinforcing the binding nature of precedents in resolving challenges related to legislative validity and compliance.
Final Decision: The court dismissed the writ petitions.
JUDGMENT
[WP(C) 24525/2018, WP(C).24530/2018, WP(C).24531/2018, WP(C).24536/2018, WP(C).24538/2018, WP(C).24540/2018, WP(C).24548/2018, WP(C).24581/2018, WP(C).24583/2018, WP(C).24584/2018, WP(C).24590/2018, WP(C).24608/2018, WP(C).24617/2018, WP(C).24621/2018, WP(C).24629/2018, WP(C).24651/2018, WP(C).24653/2018, WP(C).24656/2018]
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 JUDGE
APPENDIX OF WP(C) 24525/2018 EXHIBIT P1 TRUE COPY OF THE PRE ASSESSMENT NOTICE FOR THE YEAR 2013-14 DATED 24.04.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER ISSUED BY THIS COURT IN WPC.NO. 13930/2018 DATED
13.04.2018 APPENDIX OF WP(C) 24530/2018 EXHIBIT P1 TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 21.06.2018.
EXHIBIT P2 TRUE COPY OF THE NOTICE UNDER SECTION 6(2)
OF THE KERALA TAX LUXURY ACT 1976 FOR THE YEAR 2015-16 DATED 05.07.2018.
EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER IN WP(C)
NO.14246/2018 DATED 24.04.2018.
APPENDIX OF WP(C) 24531/2018 EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY
1ST RESPONDENT FOR THE YEAR 2011-12 DATED
16.05.2018 EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED
16.05.2018 APPENDIX OF WP(C) 24536/2018 EXHIBIT P1 THE TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR 2015-2016 DATED 28.4.2018 AND DEMAND NOTICE THEREON ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER.
EXHIBIT P2 TRUE COPY OF ORDER ISSUED BY THIS COURT IN SIMILAR WRIT PETITIONS AND PASSED INTERIM ORDERS IN WPC NO.13930/2018, DATED
13.04.2018 APPENDIX OF WP(C) 24538/2018 EXHIBIT P1 TRUE COPY OF ANNUAL RETURN DATED 01.09.2013 SUBMITTED FOR THE YEAR 2012-13 BEFORE 1ST RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX IN ACCORDANCE WITH LAW.
EXHIBIT P2 TRUE COPY OF NOTICE DATED 11.01.2017 ISSUED BY 1ST RESPONDENT U/S.25(1) OF KVAT ACT
2003 FOR 2012-13 ALLEGING UNACCOUNTED PURCHASES OF RNR ITEMS.
EXHIBIT P3 TRUE COPY OF REPLY DATED 27.03.2017 SUBMITTED BY PETITIONER AGAINST EXT.P2 NOTICE, BEFORE 1ST RESPONDENT.
EXHIBIT P4 TRUE COPY OF ORDER FOR 2012-13, COMMUNICATED TO PETITIONER ON 10.10.2017 U/S.25(1) OF KVAT Act , 2003.
EXHIBIT P5 TRUE COPY OF APPLICATION DATED 16.03.2018 SUBMITTED U/S.66 OF THE KVAT Act BEFORE 1ST RESPONDENT.
EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 22.03.2018 IN WPC NO.9864 OF 2018 PASSED BY THIS HON'BLE COURT IN DIRECTING TO CONSIDER EXT.P5 REQUEST.
EXHIBIT P7 TRUE COPY OF ORDER DATED 23.04.2018 COMPLETED BY 1ST RESPONDENT UNDER THE KVAT ACT 2003, IN REJECTING EXT.P5 REQUEST.
EXHIBIT P8 TRUE COPY OF APPEAL IN FORM NO.29 DATED
16.07.2018 SUBMITTED BEFORE 5TH RESPONDENT AGAINST EXT.P7 EXHIBIT P9 TRUE COPY OF STAY PETITION DATED 16.07.2018 SUBMITTED ALONG WITH EXT.P8 BEFORE 5TH RESPONDENT.
EXHIBIT P10 TRUE COPY OF INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C)NO.11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE, AS ON THE DATE OF SERVICE.
APPENDIX OF WP(C) 24540/2018 EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED
05.05.2018 FOR THE YEAR 2013-14.
EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED
4.04.18 IN WP(C) 11335/2018.
EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER DATED
12.04.2018 IN WP(C) 13136/2018.
APPENDIX OF WP(C) 24548/2018 EXHIBIT-P1: COPY OF ORDER DATED 09.01.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14.
EXHIBIT-P2: COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C)
NO.13552
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