The petitioner, an assessee under the Kerala Value Added Tax Act, 2003, seeks the following reliefs;

“i) call for the records leading to Ext.P1 & P2 orders and issue a writ of certiorari or any other appropriate, writ or order quashing the same.

ii) declare that the powers under the erstwhile Entry 54 of List II of 7th Schedule of Constitution do not exist post 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.

iii) declare that when the provisions of the Constitution are inconsistent with the provisions of a statute, the Constitutional provisions only will prevail and hence Section 174 of the Kerala (State) Goods and Service Tax Act 2017 to the extent to which they are in conflict with constitution are bad in law.”

Both the counsel agree that the issues stand squarely covered against the petitioner by a judgment dated 11th January 2019 in W.P. (C) No.11335 of 2018 and connected cases. I, therefore, dismiss the writ petition applying the ratio of the judgment referred to above.