9911796707
TMI Blog2022 (11) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... her, the order does not reflect any detailed consideration of the issues raised by the petitioner such as the details of the respective consignors or the request for cross-examination made by the petitioner etc. Further, the request of the petitioner for opportunity of hearing was totally ignored by the 3rd respondent and Ext.P3 does not reflect any consideration on the said aspect. More over, the details of the list obtained from the KVATIS is out of reach of the petitioner since the list does not contain any address or details of the dealers for the petitioner to cross-verify the same. Though Ext.P3 order contains a voluminous list of the details of the dealer's name and value of the goods, the concluding portion of the order is v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 of 2017) in so far as it provides for application of Section 4 of the Interpretation and General Clauses Act 1125 (Act VII of 1125) providing for saving of the Kerala Value Added Tax Act 2003 and with regard to the effect of the repeal of the statutes specified in Section 174(I)(i) is illegal, ultra vires Article 246A of the Constitution of India and Section 19 of the Constitution (One Hundred and First Amendment) Act,2016 and also beyond the scope and scheme of the Kerala State Goods and Services Act,2017 (Act 20 of 2017) and is therefore to be rendered void and unenforceable; C. Declare that the authorities under the Taxes Department of the State of Kerala have no jurisdiction or powers to levy, assess and collect tax under the Ke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ultural Income Tax and State Tax Officer, State Goods and Service Tax Department, Ranni issued Ext.P1 notice for the assessment year 2011-12 under Section 25(1) of the KVAT Act alleging that the petitioner has unaccounted sales as discerned from the KVATIS Module, unaccounted purchases and certain disallowances on purchase returns. The notice includes a list of alleged unaccounted purchases and another list on unaccounted sales. Petitioner filed Ext.P2 reply specifically alleging that the details shown in Ext.P1 are incorrect, since for the TIN numbers of certain parties shown in the notice, the petitioner has no business transactions and requested the assessing authority to furnish details of the parties for enabling the petitioner to cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner further states that Ext.P3 order is passed without any application of mind and in violation of principles of natural justice. 5. The learned Government Pleader, on instructions, submits that Ext.P3 order was passed by the assessing authority after taking into consideration all the contentions raised by the petitioner in the objection and Ext.P3 order was a considered order passed by the respondents and the remedy available to the petitioner is to file appeal before the statutory authority for redressal of their grievance. 6. I have considered the rival contentions. The challenge of 101st Constitutional Amendment of the Kerala State Goods and Services Tax Act, 2017 has been considered by this Court in Sheen Golden Jewel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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