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2019 (9) TMI 1086 - HC - GSTConstitutional validity of Section 174 of the Kerala Goods and Service Tax Act - time limitation - HELD THAT - Since the grounds raised in the writ petition, other than one relating to the constitutional validity of Section 174 of KSGST Act, were not considered by the learned Single Judge, we think it appropriate to remit the matter for a fresh consideration and disposal by the Single Judge, on the questions other than those relating to validity of Section 174 of the KSGST Act. The writ petition is restored on the files of this court for fresh consideration an disposal by the Single Judge.
Issues:
1. Challenge to penalty orders for assessment years 2009-10 and 2010-11 based on limitation under Section 67 of KVAT Act. 2. Constitutional validity challenge of Section 174 of KSGST Act. 3. Failure to consider grounds other than validity of Section 174 by the Single Judge. Analysis: Issue 1: The appellant challenged penalty orders for assessment years 2009-10 and 2010-11, contending that initiation of proceedings was beyond the limitation stipulated under Section 67 of the KVAT Act. The writ petition, along with others, was dismissed citing a previous judgment. However, the appellant argued that the Single Judge failed to address the limitation issue. Issue 2: The constitutional validity of Section 174 of the KSGST Act was also challenged. The Government Pleader conceded that the previous judgment only covered the constitutional validity aspect and acknowledged pending writ appeals against it. Issue 3: As the Single Judge did not consider grounds other than the constitutional validity of Section 174, the High Court decided to remit the matter for fresh consideration and disposal on those unaddressed issues. Consequently, the writ appeal was allowed, setting aside the impugned judgment, and the writ petition was restored for fresh consideration by the Single Judge. The conditional interim order directing payment of a portion of the disputed amount was noted, and the interim stay was to continue until the disposal of the writ petition. The Registry was directed to post the writ petition before the Single Judge dealing with the subject matter according to the roster.
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