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MAMMAS WEDDING SILKS, JERUSALEM MARTHOMA CHURCH DEVELOPMENT PROJECT, ANNIE THOMAS, M/S. SMART FOOT WEAR MARKETING, M/S. BROCADE INDIA POLYTEX LTD., SIDHARTHA RESORTS AND FOODS PVT LTD. vs. STATE TAX OFFICER (AIT) , THE COMMISSIONER OF STATE TAXES, THE STATE OF KERALA, THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS AND PRINCIPAL SECRETARY, MINISTRY OF FINANCE
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
Sreekumaran K.n.
Santhoshkumar.n
P.j.anil Kumar
Res. Counsel
K.k. Ravindranath
Thushara James

Petitioner / Applicant

MAMMAS WEDDING SILKS, JERUSALEM MARTHOMA CHURCH DEVELOPMENT PROJECT, ANNIE THOMAS, M/S. SMART FOOT WEAR MARKETING, M/S. BROCADE INDIA POLYTEX LTD., SIDHARTHA RESORTS AND FOODS PVT LTD.
Respondent STATE TAX OFFICER (AIT) , THE COMMISSIONER OF STATE TAXES, THE STATE OF KERALA, THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS AND PRINCIPAL SECRETARY, MINISTRY OF FINANCE
Court Kerala High Court
State

Kerala

Date Jan 18, 2019
Order No.

WP(C). 27680, 15877 ,16076, 16077, 16079, ,18877, 19479, 20678, ,20680, 24876, 25079, ,25480, 25676, 25677, ,26077, 26472, 26476, ,26877, 28278, 34475

Citation

2019(1) TAXREPLY 2465
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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