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CHERIAN VARKEY CONSTRUCTION CO (P) LTD. vs. 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
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
A.kumar
Ajay V.anand
P.j.anilkumar
Res. Counsel
M.m. Jasmine

Petitioner / Applicant

CHERIAN VARKEY CONSTRUCTION CO (P) LTD.

Respondent 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
Court Kerala High Court
State

Kerala

Date Feb 13, 2019
Order No.

WP(C). No. 656 of 2019

Citation

2019(2) TAXREPLY 2413

Original Order
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ORDER

The petitioner, a private limited company, has sought the following reliefs: “For these and other grounds to be urged at the time of hearing, it is humbly prayed that this Hon'ble Court may be pleased to call for the relevant records relating to Exts.P3 and P4 assessment orders issued by the 2nd respondent under Section 25(1) of the Kerala Value 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 Interpreta....

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