JOSCO JEWELLERS PVT. LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner in W.P (C) No.19728/2018 is the appellant herein, challenging the judgment dismissing the writ petition on 11-01-2019. The respondents herein are the respondents in the writ petition.

(2.) Exhibit P2 notice and Ext.P4 order imposing penalty were challenged in the writ petition by contending that the appellant company is in no way liable to be imposed with penalty, because the irregularities pointed out is with respect to the transactions conducted by another concern, which is functioning in another name and style. Inter alia, the appellant raised contentions regarding the constitutional validity of Section 174 of the Kerala State Goods and Services Tax Act (KSGST Act for short). The writ petition was dismissed along with a batch of other cases by holding that the issue involved stands covered against the petitioner through the judgment W.P (C) No.11335/2018 and connected cases, dated 11-01-2019.

(3.) Contention of the appellant is that the issue covered under 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 Judge had failed to advert to other contentions taken by the appellant and to decide the same on merit. The fact that the learned Single Judge has not considered any grounds other than the validity of Section 174 of the KSGST Act, is conceded by the learned Government Pleader. It is also conceded that the decision in W.P (C) No.11335/2018 and connected cases is now pending consideration in various writ appeals filed before this court. Therefore we are of the considered opinion that a remittance of the writ petition for fresh consideration and disposal on the basis of the grounds mentioned as above, will suffice to meet the ends of justice.