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USHA AGENCIES vs. ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE-1, ERNAKULAM, COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM AND STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM
(Kerala High Court)

Hon'ble Judges:

C.K.ABDUL REHIM
R. NARAYANA PISHARADI
Pet. Counsel
K.n.sreekumaran
N.santhoshkumar
P.j.anilkumar
Res. Counsel
C.e.unnikrishnan

Petitioner / Applicant

USHA AGENCIES
Respondent ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE-1, ERNAKULAM, COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM AND STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM
Court Kerala High Court
State

Kerala

Date Jun 3, 2019
Order No.

WA. No. 1285 of 2019

Citation

2019(6) TAXREPLY 2183
Original Order
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ORDER

Petitioner in W.P.(C) No.28346 of 2018 is the appellant herein challenging the judgment dismissing the writ petition. Respondents herein are the respondents in the writ petition. 2. Ext.P1 order of assessment with respect to the year 2008-09 was challenged in the writ petition mainly contending that the proceedings was initiated beyond the time limit stipulated under Section 25(1) of the Kerala Value Added Tax Act,2003[KVAT Act] inter alia the petitioner challenged constitutional validity of Section 174 of the Kerala State Goods and Service Tax Act, 2017 [KSGST Act]. The writ petition was dismissed by holding that the question remains squarely covered against the petitioner through the judgment in W.P.(C)No.11335 of 2018 and connected cases dated 11th January, 2019. 3. Learned counsel for the appellant submitted that the question decided in W.P.(C) No.11335 of 2018 and connected cases relates only with respect to constitutional validity of Section 174 of KSGST Act. It is poi....

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