CHELLAPERUMAL VAIKUNDASEKAR PROPRIETOR, AYYA VAIKUNDA TRADERS Versus ASSISTANT STATE TAX OFFICER SQUAD NO. III, STATE GST DEPARTMENT, THIRUVANANTHAPURAM, JOINT COMMISSIONER OF STATE TAX-1, THIRUVANANTHAPURAM, THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM, PRINCIPAL SECRETARY AND ADDITIONAL COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM AND UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE MINISTRY OF FINANCE, NEW DELHI
GST
2019 (1) TMI 140 – KERALA HIGH COURT – [2019] 63 G S.T.R. 204 (Ker)
KERALA HIGH COURT – HC
Dated:- 21-11-2018
WP (C). No. 31227 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADVS. SRI. K. M. FIROZ, AH
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f mandamus or any other appropriate writ order or direction.
(iii) To declare that re-processed plastic mats (RP Mats or RP Plastic Mats for short) comes under HSN code No.4601 of Customs Tarriff Act, 1975.
(iv) To declare that Sections 129 and 130 of Kerala Goods and Service Tax Act, 2017 and Central Goods and Service Tax Act, 2017 and related provisions the Rules made relating to that are unreasonable, arbitrary, illegal and unconstitutional being violative of Articles 14 and 265 of the Constitution of India.
(v) To declare that Rule 138 of Kerala Goods and Service Tax Rules, 2017 and Central Goods and Service Tax Rules, 2017 are ultra vires Kerala Goods and Service Tax Act, 2017 and Central Goods and Service Tax Act, 2017 and un
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s and Service Tax Act, 2017 after the lapse of the Kerala Goods and Service Tax Ordinance, 2017.
(ix) To issue a direction to the respondents not to implement or not to insist on Rule 140 of the Kerala Goods and Service Tax Rules, 2017 and Central Goods and Service Tax Rules, 2017 and Form GST INS-04 prescribed there under and to keep in abeyance of the same by issuing a writ of mandamus or any other appropriate writ, direction or order.”
3. The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer Judgment dated 6.8.18 in W.A.No.1640/2018 has dealt with an identical issue.
4. Applying the ratio of that judgment, I direct the respondent authorities to release the petitioner's goods and vehicle on his “f
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