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V. VIJIN vs. STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM AND CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
P.s.soman
T.radhamony
K.sundar
Res. Counsel
Sreelal N. Warrier

Petitioner / Applicant

V. VIJIN
Respondent STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM AND CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI
Court Kerala High Court
State

Kerala

Date Jan 23, 2019
Order No.

WP(C). No. 590 of 2019

Citation

2019(1) TAXREPLY 2377
Original Order
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ORDER

The petitioner, a business concern, has sought the following reliefs: “(i) To call for the records leading to the issuance of Exhibit-P1 order and issue a writ of certiorari or any other appropriate writ or order quashing Exhibit-P1 assessment order passed for the year 2012-13; (ii) to declare that Clause (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; (iii) to declare that the powers under erstwhile Entry 54 do not exist after 15.9.2017 and therefore the provisions of Kerala Value Added Tax Act cannot be enforced after 15.9.2017 so long as the old Entry 54 has not been saved; (iv) To declare that when provisions of Constitution are inconsistent with the provisions of a statute the constitutional provisions only will prevail and hence Section 174....

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