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COOKING SYSTEMS vs. ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, ALAPPUZHA, COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM AND STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES, THIRUVANANTHAPURAM
(Kerala High Court)

Hon'ble Judges:

C.K.ABDUL REHIM
R. NARAYANA PISHARADI
Pet. Counsel
K.n.sreekumaran
Res. Counsel
V.k.shamsudheen

Petitioner / Applicant

COOKING SYSTEMS

Respondent ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, ALAPPUZHA, COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM AND STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES, THIRUVANANTHAPURAM
Court Kerala High Court
State

Kerala

Date Jun 12, 2019
Order No.

WA. No. 1367 of 2019

Citation

2019(6) TAXREPLY 2088

Original Order
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ORDER

The petitioner in WP(C) No. 33424/2018 is in appeal against dismissal of the writ petition, through the judgment dated 24.01.2019. The respondents herein are the respondents in the writ petition. 2. Ext.P1 order of assessment with respect to the year 2011- 12 was under challenge in the writ petition, mainly contending that the order is unsustainable because the proceedings was initiated beyond the time limit stipulated in Section 25(1) of the Kerala Value Added Tax Act ('KVAT Act' for short). Inter alia, the appellant challenged the constitutional validity of Section 174 of the Kerala State Goods and Service Tax Act ('KSGST Act'). The writ petition was dismissed along with a batch of other cases by holding that the issue involved stands squarely covered against the petitioner through the judgment in WP(C) No. 11335/2018 and connected cases, dated 11.01.2019. 3. Learned counsel for the appellant contended that the judgment in WP(C) No. 11335/2018 and connected....

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