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KRIPA TRADING COMPANY AND OTHERS vs. ASSISTANT COMMISSIONER OF STATE TAXES, PERUMBVAOOR, THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS AND THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, NEW DELHI
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
Aji V.dev
S.k.devi
Santhosh P.abraham
Res. Counsel
Preetha S. Nair
Vandana P
Preetha S. Nair

Petitioner / Applicant

KRIPA TRADING COMPANY AND OTHERS

Respondent ASSISTANT COMMISSIONER OF STATE TAXES, PERUMBVAOOR, THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS AND THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, NEW DELHI
Court Kerala High Court
State

Kerala

Date Jan 22, 2019
Order No.

WP (C) 15968/2018, WP(C). 15967/2018, WP(C). 15970/2018, WP(C). 16361/2018, WP(C). 16365/2018, WP (C). 16568/2018, WP(C). 17168/2018 , WP(C). 24839/2018, WP(C). 25236/2018, WP(C). 25636/2018, WP(C). 25637/2018, WP(C). 25639/2018, WP (C). 26237/2018

Citation

2019(1) TAXREPLY 2299
Original Order
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ORDER

In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken. 2. All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P.(C) No.11335 of 2018 and connected cases. I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above. ....

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