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JOSCO JEWELLERS PVT. LTD. vs. STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, THIRUVANANTHAPURAM, THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, STATE TAX OFFICER (IB) -II, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM
(Kerala High Court)

Hon'ble Judges:

C.K.ABDUL REHIM
R. NARAYANA PISHARADI
Pet. Counsel
A.kumar
Ajay V.anand
P.j.anilkumar
Res. Counsel
Mohammed Rafiq

Petitioner / Applicant

JOSCO JEWELLERS PVT. LTD.

Respondent STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, THIRUVANANTHAPURAM, THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, STATE TAX OFFICER (IB) -II, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM
Court Kerala High Court
State

Kerala

Date Apr 9, 2019
Order No.

WA. No. 1053 of 2019

Citation

2019(4) TAXREPLY 2290
Original Order
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ORDER

The petitioner in W.P (C) No.19728/2018 is the appellant herein, challenging the judgment dismissing the writ petition on 11-01-2019. The respondents herein are the respondents in the writ petition. 2. Exhibit P2 notice and Ext.P4 order imposing penalty were challenged in the writ petition by contending that the appellant company is in no way liable to be imposed with penalty, because the irregularities pointed out is with respect to the transactions conducted by another concern, which is functioning in another name and style. Inter alia, the appellant raised contentions regarding the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act (KSGST Act for short). 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 W.P (C) No.11335/2018 and connected cases, dated 11-01-2019. 3. Contention of the appellant is that the issue covered under the ....

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