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2019 (5) TMI 1010 - HC - GSTConsideration of other grounds apart from Constitutional validity of Section 174 of the KSGST Act - Time limitation - power to cancel the compounding etc. - HELD THAT - The issue decided in the case of M/S. SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. VERSUS THE STATE TAX OFFICER (IB) -1, AND OTHERS 2019 (2) TMI 300 - KERALA HIGH COURT where it was held that the petitioner's plea is rejected that the State lacks the vires to graft Section 174 into KSGST Act, 2017. It is submitted that the learned Single Judge has not adverted to the other grounds raised in the writ petition. The fact that no grounds other than the constitutional validity of Section 174 of the KSGST Act was considered by the learned Single Judge, is fairly admitted by the Special Government Pleader (Taxes). Under such circumstances, we are of the opinion that a remittance of the writ petition for fresh consideration on the questions other than the validity of Section 174, is necessary. Hence, the above writ appeal is hereby allowed. The impugned judgment in WP(C) No. 15898/2018 is hereby set aside to the limited extent as mentioned above. The writ petition is restored on the files of this Court for fresh consideration by the learned Single Judge on the limited extent as mentioned above.
Issues: Challenge against validity of Section 174 of the KSGST Act, question of limitation, power to cancel the compounding facility.
The judgment by the Kerala High Court involved a writ petition challenging the cancellation of compounding facility and tax assessment under the Kerala Value Added Taxes Act. The main contention was the validity of Section 174 of the KSGST Act, alleged to be contrary to the Constitution. The writ petition was dismissed based on the constitutional validity issue alone, neglecting other grounds raised. The court, acknowledging this omission, allowed the writ appeal, setting aside the judgment and remanding the case for fresh consideration by the Single Judge on all grounds except the validity of Section 174. The writ petition was restored for further examination. The interim stay in place was to continue until further proceedings.
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