M/s SKYLINE BUILDERS Versus STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, THIRUVANANTHAPUTAM, THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPUTAM AND ASSISTANT COMMISSIONER (WORKS CONTRACT), KOCHI
GST
2019 (2) TMI 327 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 23-1-2019
WP(C). No. 589 of 2019
GST
MR DAMA SESHADRI NAIDU. J.
For The Petitioner : ADVS. SRI. A. KUMAR SRI. JOB ABRAHAM SMT. G. MINI(1748) SRI. AJAY V. ANAND SRI. P. J. ANILKUMAR AND SRI. P. S. SREEPRASAD
For The Respondent : GP DR. THUSHARA JAMES
JUDGMENT
The petitioner, a business concern, has sought the following reliefs:
“(i) Declare that clauses (a), (b), (c), (d) and (e) of Sub Section 2 of Section 174
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rticle 246A of the Constitution of India and Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 and also beyond the scope and scheme of the Kerala State Goods and Services Act 2017 (Act 20 of 2017) and is therefore to be rendered void and unenforceable.
(iii) Declare that the authorities under the Taxes Department of the State of Kerala have no jurisdiction or powers to levy, assess and collect tax under the Kerala Value Added Tax Act, 2003 (Act 30 of 2004) enacted under Entry 54 of the State list of the 7th Schedule to the Constitution as it stood prior to substitution on 16.09.16 by the Constitution (One Hundred and First Amendment) Act, 2016 and/or also consequent to the introduction of the Kerala State Goods A
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