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CHATHAMKULAM PROJECTS AND DEVELOPERS PRIVATE LIMITED vs. THE STATE TAX OFFICER, COMMERCIAL TAX OFFICER, PALAKKAD, THE COMMISSIONER OF STATE TAXES, THIRUVANANTHAPURAM, SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM AND CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI
(Kerala High Court)

Hon'ble Judges:

C.K.ABDUL REHIM
R. NARAYANA PISHARADI
Pet. Counsel
N.muraleedharan Nair
Res. Counsel
Thomas Mathew Nellimoottil
C.e.unnikrishnan

Petitioner / Applicant

CHATHAMKULAM PROJECTS AND DEVELOPERS PRIVATE LIMITED
Respondent THE STATE TAX OFFICER, COMMERCIAL TAX OFFICER, PALAKKAD, THE COMMISSIONER OF STATE TAXES, THIRUVANANTHAPURAM, SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM AND CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI
Court Kerala High Court
State

Kerala

Date Mar 29, 2019
Order No.

WA. No. 948 of 2019

Citation

2019(3) TAXREPLY 2237
Original Order
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ORDER

The petitioner in W.P. (C). No.26416 of 2018 is the appellant herein, challenging the judgment dated 25.01.2019 of the Single Judge dismissing the writ petition. The respondents herein are the respondents in the writ petition. 2. Ext.P1 pre-assessment notice was challenged mainly contending that the assessment proposed is barred by the limitation provided under Section 25(1) of the Kerala Value Added Tax Act, 2003(KVAT Act). Inter alia, the appellant challenged the validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017 (KSGST Act), based on a contention that it is in conflict with the provisions of the Constitution and is unsustainable. 3. The writ petition was dismissed along with a batch of other cases by holding that the issue involved stands covered against the petitioner through the judgment in W.P.(C)No.11335 of 2018 and connected cases, dated 11.01.2019. Learned counsel for the appellant contended that, the judgment in W.P. (C)No.11335/2018 cover....

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