Case Law Details
Sheen Golden Jewels (India) Pvt. Ltd. Vs State Tax Officer (IB)-1 (Kerala High Court)
Kerala High Court held that proceedings initiated under Kerala Value Added Tax Act, 2003 (KVAT Act) after prelude of GST is valid on the basis of proceedings covered by the savings clause of section 174(2) of the Kerala State Goods and Services Tax Act, 2017 (KSGST Act).
Facts-
The writ petitioners are the appellants. We refer to the appellants as ‘Dealer’ and respondents as ‘Revenue’ for consistency in referring to the parties.
This Court, in this common judgment, would be considering the challenge to Section 174(2) of the Kerala State Goods and Services Tax Act, 2017 (short ‘KSGST Act’). In the WA Nos.747/2019, 1061/2019, 1146/2019 analysis of these jurisprudential and constitutional issues, we will advert to a few Sections in the Constitution (101st Amendment) Act, 2016 (for short ‘CAA 2016’); Kerala Value Added Tax Act, 2003 (for short ‘KVAT Act’); The General Clauses Act, 1977 (for short ‘GC Act’); the Constitution of India (for short ‘Constitution’); and the Kerala Interpretation of Statutes and General Clauses Act, 1897 (for short ‘KGC Act’). With effect from 01.07.2017, by Article 246A of the Constitution, the levy of tax on the supply of goods or services or both are made by the Centre and States depending on the exigible event. We would preface our consideration of issues with a short prelude on GST.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
