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EAGLE HOME APPLIANCES PVT. LTD. vs. ASSISTANT COMMISSIONER, SPECIAL CIRCLE -1 STATE GOODS AND SERVICES TAX DEPARTMENT, KOCHI, COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, THIRUVANANTHAPURAM AND INSPECTING ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KOCHI
(Kerala High Court)

Hon'ble Judges:

S.MANIKUMAR
C.K.ABDUL REHIM
Pet. Counsel
K.n.sreekumaran
P.j.anilkuma
N.santhoshkumar
Res. Counsel
Mohammed Rafiq

Petitioner / Applicant

EAGLE HOME APPLIANCES PVT. LTD.

Respondent ASSISTANT COMMISSIONER, SPECIAL CIRCLE -1 STATE GOODS AND SERVICES TAX DEPARTMENT, KOCHI, COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, THIRUVANANTHAPURAM AND INSPECTING ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KOCHI
Court Kerala High Court
State

Kerala

Date Oct 17, 2019
Order No.

WA. No. 2022 OF 2019

Citation

2019(10) TAXREPLY 1901
Original Order
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ORDER

The appellant herein is the petitioner in W.P.(C) 23927/2018, challenging dismissal of the writ petition through the judgment dated 11th January, 2019. The respondents herein are the respondents in the writ petition. 2. Ext.P1 order of assessment was challenged in the writ petition mainly raising the ground that, the said order is unsustainable because of the challenges raised against the constitutional validity of Section 174 of the Kerala State Goods and Service Tax Act(KSGST Act, for short). The learned Single Judge dismissed the writ petition by holding that the issue involved stands squarely covered against the appellant through the judgment dated 11th January, 2019 in W.P.(C) 11335/2018 and connected cases. 3. Contention raised in this writ appeal is that, the learned Single Judge had omitted to consider the other grounds raised against the impugned order of assessment. It is pointed out that the assessment proceedings itself was initiated beyond the time limit stipula....

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