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C.P. MARIYAMMA vs. THE ASSISTANT COMMISSIONER (ASSESSMENT) III, THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, STATE OF KERALA, UNION OF INDIA
(Kerala High Court)

Hon'ble Judges:

C.K.ABDUL REHIM
R. NARAYANA PISHARADI
Pet. Counsel
Santhosh P.abraham
S.k.devi
Res. Counsel
C.e Unnikrishnan

Petitioner / Applicant

C.P. MARIYAMMA

Respondent THE ASSISTANT COMMISSIONER (ASSESSMENT) III, THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, STATE OF KERALA, UNION OF INDIA
Court Kerala High Court
State

Kerala

Date Mar 15, 2019
Order No.

WA. No. 806 of 2019

Citation

2019(3) TAXREPLY 2362
Original Order
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ORDER

The petitioner in W.P(C) No.21355/2018 is challenging the judgment dated 11.01.2019. The respondents are the respondents in the writ petition. 2. Ext.P1 order of assessment was challenged in the writ petition, inter alia based on a contention that the assessment is barred under Section 25(1) of the Kerala Value Added Tax (KVAT) Act. There was also a challenge against the 101th amendment of the Constitution and the provision of Section 174 of the Kerala State Goods and Service Tax Act, 2017. 3. The above writ petition was dismissed by the learned Single Judge along with a batch of other cases by following the judgment in W.P(C) No. 11335/2018 and connected cases. But the judgment in W.P(C) No.11335/2018 had only dealt with the question of validity of Section 174 of the Kerala State Goods and Service Tax Act, 2017 and the question of limitation under Section 25(1) of the KVAT Act was not considered therein. The learned Special Government Pleader (Taxes) had fairly conceded the....

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