EARTHLINE SERVICES PRIVATE LIMITED Versus STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, THIRUVANANTHAPURAM
GST
2018 (10) TMI 1133 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 7-8-2018
W. P. (C) No. 25972 of 2018 (V)
GST
MR DAMA SESHADRI NAIDU, J.
For The PETITIONER : ADVS.SRI.SUKUMAR NAINAN OOMMEN, SRI.SHERRY SAMUEL OOMMEN AND SRI.RAHUL IPE PRASAD
For The RESPONDENTS : SENIOR GOVERNMENT PLEADER SRI T.A.UNNIKRISHNAN GOVERNMENT PLEADER DR.THUSHARA JAMES
JUDGMENT
The petitioner, a Private Limited Company, is a dealer under Kerala Value Added Tax Act, 2003 (KVAT Act). Faced with the notice dated 02.06.2014 under Section 25(1) of the KVAT Act, it has filed this writ petition. It sought the following
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aside the impugned 'Posting Notice' in Exhibit P1.
iv. Issue such other and further reliefs as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case;
v. Award costs to the petitioners”
2. A learned Division Bench of this Court in M/s. Cholayil Pvt. Ltd v. The Assistant Commissioner (Assessment)1 has ruled on the question of limitation. Now, both the learned Counsel agree that the issue of limitation raised in this writ petition thus stands squarely answered-and in the petitioner's favour, at that.
3. Once a lis can be disposed of, and a grievance can be redressed, on the statutory adjudication, the other issues, especially involving constitutional validity, need not be addressed. The
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