SNOFIELD FOODS (P) LTD. Vs. STATE OF KERALA

JUDGEMENT

(1.) This writ petition is filed by the petitioner challenging 101st Constitutional Amendment of the Kerala State Goods and Services Tax Act, 2017 and a further challenge of Ext.P2 order passed by the third respondent under Sec. 67(1) of the Kerala Value Added Tax Act,2003 (for short 'the KVAT Act,2003') for the assessment year 2013-14. The prayers in this writ petition are as follows:-

(2.) The main challenge in the writ petition is regarding 101st Constitutional Amendment of the Kerala State Goods and Services Tax Act, 2017 stating that the provisions of the Kerala Value Added Tax Act,2003 (for short 'the KVAT Act,2003') can be enforced only until the expiry of one year from the date on which the nationwide goods and service tax was implemented or until the amendment was repealed by a competent Legislature. The aforesaid challenge of 101st Constitutional Amendment of the Kerala State Goods and Services Tax Act, 2017 has been considered by this Court in Sheen Golden Jewels (India) Pvt.Ltd. v. State Tax Officer (IB)-1, Investigation Branch, Thiruvananthapuram and others [2019 KHC 205] and decided against the petitioner. Hence, in view of the judgment in Sheen Golden Jewels (Supra) the petitioner is not entitled to get any relief against the said challenge.

(3.) The next challenge in the writ petition is against Ext.P2 order passed by the third Respondent under Sec. 67(1) of the KVAT Act,2003 for the assessment year 2013-14 alleging violation of principles of natural justice. The petitioner submits that at the time of filing of objection to Ext.P1 notice, they had specifically asked for an opportunity of personal hearing and in spite of the request, the third respondent has passed Ext.P2 order without granting an opportunity of hearing to the petitioner to explain the clerical errors and mistakes in the notice issued.