ABDUL RAZAK T. Vs. STATE OF KERALA

JUDGEMENT

(1.) Heard Mr Hrithwik D Namboothiri, learned Counsel for the petitioner and Ms Rasmitha Ramachandran, learned Government Pleader for the respondents.

(2.) The present writ petition under Article 226 of the Constitution of India has been filed challenging Ext.P5 assessment order dtd. 28/3/2019 passed by the 1st respondent under the Kerala Valued Added Tax Act 2005 (for short, 'KVAT Act') in respect of the Assessment Year 2011-12. The petitioner is a registered dealer under the KVAT Act and running the business under the name and style of M/s Brothers Metals, Market Road, Kalpetta. The petitioner was issued notice dtd. 16/4/2018 (Ext.P3) for the Assessment Year 2011-12, proposing to levy tax on the balance taxable turnover of Rs.2,16,38,106.32 @ 4% with cess @ 1% and interest.

(3.) After the judgment dtd. 11/1/2019 passed by the learned Single Judge, several assessees filed writ petitions before this Court impugning the notices issued to them on the ground of limitation. The learned Single Judge vide judgment dtd. 6/12/2019 delivered in W.P.(C) No.32439/2019 (D) and other connected writ petitions held that the State Legislature did not have the power to amend Sec. 25 of the KVAT Act through the Kerala Finance Act 2018. The amendment in Sec. 25 of the KVAT Act by the Kerala Finance Act 2018 was declared unconstitutional and beyond the legislative competence of the State Legislature in view of the 101st Constitutional Amendment Act 2016.