TRESA THOMAS Vs. STATE TAX OFFICER

JUDGEMENT

(1.) The above writ appeal was heard on 18.07.2019 and reserved for pronouncing judgment. But before pronouncing the judgment, learned counsel for the appellant made a motion for posting of the case for a re-hearing. Hence the case posted as "to be spoken to", on today. After hearing both sides we are pleased to recall the order reserving the case for pronouncement of the judgment and we dispose of the appeal as follows:

(2.) Exts.P1 and P2 orders imposing penalty with respect to the assessment years 2009-10 and 2010-11 were under challenge in the writ petition, mainly on the ground that the proceedings was initiated beyond the limitation stipulated under Section 67 of the Kerala Value Added Tax Act ('KVAT Act' for short). Inter alia, the appellant challenged the constitutional validity of Section 174 of the Kerala Goods and Service Tax ('KSGST Act' for short). The writ petition was dismissed along with a batch of other cases, through the impugned judgment dated 11.01.2019, by holding that the issue involved stands squarely covered through the judgment in W.P(C) No.11335/2018 and connected cases dated 11.01.2019. Learned counsel for the appellant contended that, the issue covered in the judgment in W.P(C) No.11335/2018 and connected cases pertains only with respect to validity of Section 174 of the KSGST Act. It is pointed out that the learned Single Judge had failed to consider the challenge raised based on the question of limitation.

(3.) Learned Government Pleader appearing for the respondents 1 to 3 and 5 had fairly conceded that, question decided in the judgment in W.P(C) No. 11335/2018 pertains only with respect to the constitutional validity of Section 174. It is also conceded that a large number of writ appeals are pending disposal before this court, filed against the said judgment.