V. VIJIN Versus STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM AND CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI
GST
2019 (2) TMI 328 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 23-1-2019
WP(C). No. 590 of 2019
GST
MR DAMA SESHADRI NAIDU, J.
\nFor The Petitioner (s) : ADVS. SRI. P. S. SOMAN SMT. T. RADHAMONY SRI. K. SUNDAR SRI. V. SATHEESH
\nFor the Respondent (s) SRI. SREELAL N. WARRIER, SC AND GP DR. THUSHARA JAMES
\nJUDGMENT
\nThe petitioner, a business concern, has sought the following reliefs:
\n “(i) To call for the record<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s of Constitution are inconsistent with the provisions of a statute the constitutional provisions only will prevail and hence Section 174 of the Kerala Goods and Service Tax Act 2017 to the extent to which they are in conflict with Constitution are bad in law; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" V. VIJIN Versus STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM AND CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHIGST2019 (2) TMI 328 – KERALA HIGH COURT – TMIKERALA HIGH COURT – HCDated:- 23-1-2019WP(C). No. 590 … Continue reading “V. VIJIN Versus STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURA”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16627","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16627","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16627"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16627\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (v) to declare that as Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 is having supremacy over the rest of the Sections of the Constitution (One Hundred and First Amendment) Act, 2016, the provisions passed under Section 174 invoking Article 246A of the Constitution of India is subservient to Section 19 of Constitution (One Hundred and First Amendment) Act, 2016 and so any provision in Section 174 of the Kerala Goods and Service Tax Act 2017 which are co<\/p>\n
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