M/s. CHERIAN VARKEY CONSTRUCTION CO (P) LTD. Versus STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM AND ASSISTANT COMMISSIONER (WORKS CONTRACT) OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM – 2019 (2) TMI 1524 – KERALA HIGH COURT – TMI – Vires of clauses (a), (b), (c), (d) and (e) of Sub Section 2 of Section 174 of the Kerala State Goods and Services Act, 2017 – jurisdiction or powers to levy, assess and collect tax under the Kerala Value Added tax Act, 2003 – repeal of statutes – transition provisions – Held that:- The issue decided in the case of M/S. SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. VERSUS THE STATE TAX OFFICER (IB) -1, AND OTHERS [2019 (2) TMI 300
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
alue Added Tax Act 2003, and, A. Declare that clauses (a), (b), (c), (d) and (e) of Sub Section 2 of Section 174 of the Kerala State Goods and Services Act, 2017 (Act 20 of 2017) is illegal and ultra vires Article 246A of the Constitution of India, Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 and the Kerala State Goods and services Act, 201 7 (Act 20 of 2017) and is accordingly to be rendered void and un-enforceable. B. Declare that sub section 3 of section 174 of the Kerala State goods and Services Act 2017 (Act 20 of 2017) in so far as it provides for application of Section 4 of the Interpretation and General Clauses Act 1125 (Act VII of 1125) providing for saving of the Kerala Value Added tax Act, 2003 and w
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Hundred and First Amendment) Act, 2016 and/or also consequent to the introduction of the Kerala State Goods and Services Act, 2017 (Act 20 of 2017). D. Declare that the amendment as per the Kerala Finance Act, 2018 (Act V of 2018 dated 31.3.2018) vide sub clause 4 of section 10 therein to the third proviso to sub section (1) of section 25, by substituting the words and figures 31st March 2018 with the words and figures 31st March, 2019 is void, unconstitutional and without authority of law and is unenforceable. E. Issue a Writ of Certiorari, or such other appropriate Writ, Order or direction, quashing Exts.P3 and P4 assessment orders. F. Issue a Writ of Prohibition, or such other appropriate Writ, Order or direction, restraining the respond
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =