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
GST
2019 (2) TMI 1524 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 13-2-2019
WP(C). No. 656 of 2019
GST
MR DAMA SESHADRI NAIDU, J.
\nFor The Petitioner : ADVS. SRI.A.KUMAR JOB ABRAHAM SMTG.MINI(1748) SRI.AJAY V.ANAND SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD
\nFor The Respondents : GP SMT. M.M. JASMINE
\nJUDGMENT
\nThe petitioner, a private limited company, has sought the following reliefs:
\n“For these and other grounds to be urged at the time <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rvices 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 with regard to the effect of the repeal of the statutes specified in Section 174(1) (I) is illegal, ultra vires Article 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 un-enforceable. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n E. Issue a Writ of Certiorari, or such other appropriate Writ, Order or direction, quashing Exts.P3 and P4 assessment orders. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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, ERNAKULAMGST2019 (2) TMI 1524 – KERALA HIGH COURT – TMIKERALA HIGH COURT – HCDated:- 13-2-2019WP(C). No. 656 of 2019 … Continue reading “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 SERVI”<\/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-17029","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17029","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=17029"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17029\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17029"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17029"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n C. Declare that the authorities under the Taxes Department of the State of Kerala have no jurisdiction or powers to levy, assess and <\/p>\n
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\n F. Issue a Writ of Prohibition, or such other appropriate Writ, Order or direction, restraining the respondent Sate of Kerala and the Taxation authorities under the first and second respondents from initiating any proceedings for collection of tax including realization of any amounts under Exts.P3 and P4 assessment orders under the Kerala Value Added Tax Act, 2003 in relation to the assessment years covered by Exts.P3 and P4 assessment orders.
\n Pass such other appropriate writ, order or direction as this Hon'ble court may deem just and fit in the circumstances of the case”.
\nIn the light of the judgment i<\/p>\n
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