Sangeetha Jewellery vs. The State Tax Officer, S.G.S.T. Department Adimali. Idukki
(Kerala High Court, Kerala)
Petitioner in W.P.(C) No.27023/2018 is challenging the judgment of the Single Bench dated 12th February, 2019.
2. Ext.P1 notice of pre-assessment was under challenge in the writ petition, mainly raising contentions with respect to constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act, 2017(‘KSGST Act’, for short). Inter alia, there was challenge contending that Ext.P3 order of assessment proposed is unsustainable because it was issued beyond the period of limitation stipulated under Section 19 of the 101th Amendment of the Constitution as well as the same is barred under provisions of the KVAT Act 2003.
3. The learned Judge had dismissed the writ petition relying on a common judgment passed by this court in M/s Sheen Golden Jewels(India) Pvt. Ltd. v. The State Tax Officer(IB)-I.
4. In this writ appeal it is mainly contended that the dismissal of the writ petition is erroneous on the ground that the judgment in M/s Sheen Golden Jewels(India) Pvt. Ltd.(supra) covers only the question regarding constitutional validity of Section 174 of the KSGST Act and the learned Judge had failed to consider the other challenges based on the ground of limitation.
5. On a perusal of the writ petition we are convinced that the petitioner had also raised various other grounds based on the question of limitation. Therefore it is evident that the writ petition was disposed of without considering those contentions on merits. Therefore we think it only appropriate to have a remand of the matter to the Single Bench for considering those grounds.
6. Hence the above writ appeal is hereby allowed. The impugned judgment in W.P.(C) No.27023/2018, dated 12th February, 2019 is hereby set aside. The writ petition is restored on to the file of this court.
7. It is made clear that the remand will be limited specifically with respect to the contentions on the question of limitation made against the assessment.
Needless to observe that interim stay if any granted in the writ petition, which was in force till its disposal, will stand revived.
