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SANGEETHA JEWELLERY vs. THE STATE TAX OFFICER S.G.S.T. DEPARTMENT, ADIMALI, IDUKKI, THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY ITS CHAIRMAN, NEW DELHI, THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
Aji V.dev
O.a.nuriya
Alan Priyadarshi Dev
Res. Counsel
Sheela Devi
M.m. Jasmine
Sreelal Warrier

Petitioner / Applicant

SANGEETHA JEWELLERY
Respondent THE STATE TAX OFFICER S.G.S.T. DEPARTMENT, ADIMALI, IDUKKI, THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY ITS CHAIRMAN, NEW DELHI, THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI
Court Kerala High Court
State

Kerala

Date Feb 12, 2019
Order No.

WP(C). No. 27023 of 2018

Citation

2019(2) TAXREPLY 2397
Original Order
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ORDER

The petitioner, a partnership firm, has sought the following reliefs: i. To call for the records leading to Ext.P1 preassessment notice and to issue writ of certiorari quashing the same as they are issued beyond the period stipulated under Section 19 of the Constitution One Hundred and First Amendment Act as well as barred by limitation under Section 25 of the KVAT Act, 2003. ii. To issue a writ of mandamus or any other appropriate writ, direction to stay any further steps pursuant to Ext.P1 pre-assessment notice. iii. To declare that clauses (d) and (e) of Section 174 of the Kerala Goods and Services Tax Act 2017 are inconsistent and contradictory with the provisions of Section 19 of the Constitution One Hundred and First Amendment Act, 2016 and hence they are ultravires to the Constitution of India. iv. To declare that the powers under erstwhile Entry 54 do not exist post 15.09.2017 and therefore the provisions of the Kerala Value Added Tax Act cannot be enforced a....

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