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REALITY PROPERTY PLANNERS, M/S. SURYA RESTAURANT, RANGANATHAN SQUARE, M/S. WHITE METAL ALUMINIUM TRADING COMPANY AND BCG GOLDEN ORCHIDS vs. THE STATE TAX OFFICER, THE COMMISSIONER OF STATE, THIRUVANANTHAPURAM, INTELLIGENCE OFFICER, SQUAD NO. II, COMMERCIAL TAX DEPARTMENT, ERNAKULAM, THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM, CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI, THE STATE TAX OFFICER SGST DEPARTMENT, KODUNGALLUR, STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM AND THE STATE TAX OFFICER (WC) , ERNAKULAM
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
Aji V.dev
O.a.nuriya
Alan Priyadarshi Dev
Res. Counsel
K.k. Ravindranath
C.e.unnikrishnan
Thushara James

Petitioner / Applicant

REALITY PROPERTY PLANNERS, M/S. SURYA RESTAURANT, RANGANATHAN SQUARE, M/S. WHITE METAL ALUMINIUM TRADING COMPANY AND BCG GOLDEN ORCHIDS
Respondent THE STATE TAX OFFICER, THE COMMISSIONER OF STATE, THIRUVANANTHAPURAM, INTELLIGENCE OFFICER, SQUAD NO. II, COMMERCIAL TAX DEPARTMENT, ERNAKULAM, THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM, CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI, THE STATE TAX OFFICER SGST DEPARTMENT, KODUNGALLUR, STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM AND THE STATE TAX OFFICER (WC) , ERNAKULAM
Court Kerala High Court
State

Kerala

Date Feb 4, 2019
Order No.

WP (C) 316/2019, WP(C). 492/2019, WP (C). 648/2019 And WP (C). 666/2019

Citation

2019(2) TAXREPLY 2404
Original Order
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ORDER

In this batch of writ petitions the petitioners have questioned various assessment proceedings. The challenge is on either or both of these grounds that Section 174 of the KSGST Act is ultra vires of the State's legislative power; that the demand is barred by limitation under Section 25(1) of the KVAT Act. 2. All counsel now 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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