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TMI Blog2019 (2) TMI 1524X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Kerala State Goods and Services Act, 2017 - jurisdiction or powers to levy, assess and collect tax under the Kerala Value Added tax Act, 2003 - repeal of statutes - transition provisions - 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 the petitioner's plea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b), (c), (d) and (e) of Sub Section 2 of Section 174 of the Kerala State Goods and Services Act, 2017 (Act 20 of 2017) is illegal and ultra vires Article 246A of the Constitution of India, Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 and the Kerala State Goods and services Act, 201 7 (Act 20 of 2017) and is accordingly to be rendered void and un-enforceable. B. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... powers to levy, assess and collect tax under the Kerala Value Added tax Act, 2003 (Act 30 of 2004) enacted under Entry 54 of the State list of the 7th Schedule to the Constitution as it stood prior to substitution on 16.9.2016 by the Constitution (One Hundred and First Amendment) Act, 2016 and/or also consequent to the introduction of the Kerala State Goods and Services Act, 2017 (Act 20 of 2017) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts under Exts.P3 and P4 assessment orders under the Kerala Value Added Tax Act, 2003 in relation to the assessment years covered by Exts.P3 and P4 assessment orders. Pass such other appropriate writ, order or direction as this Hon'ble court may deem just and fit in the circumstances of the case . In the light of the judgment in M/s. Sheen Golden Jewels (India) Pvt. Ltd. v The State ..... X X X X Extracts X X X X X X X X Extracts X X X X
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