2022 (11) TMI 145

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....er issued by the 3rd respondent under Section 25(1) of the Kerala Value Added Tax Act,2003 and A. Declare that clauses (a),(b),(c),(d) and (e) of subsection 2 of section 174 of the Kerala State Goods and Services Act 2017 (Act 20 of 2017) is illegal and ultra vires Article 246A of the Constitution of India, Section 19 of the Constitution (One Hundred and First Amendment)Act,2016 and the Kerala State Goods and Services Act 2017 (Act 20 of 2017) and is accordingly to be rendered void and un-enforceable; B. Declare that sub-section 3 of section 174 of the Kerala State Goods and Services Act 2017 (Act 20 of 2017) in so far as it provides for application of Section 4 of the Interpretation and General Clauses Act 1125 (Act VII of 1125) provid....

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....stores or operating on small time basis, who are not normal registered dealers. The products thus received which are multiple in numbers such as cadburies, complan etc., the different rated items feature in one sale invoice and the petitioner effects payment under the said invoice. The petitioner therefore files its returns with the consolidated figure by setting out the invoice numbers in the returns with the total figures as per invoice. The petitioner thus filed its returns for the assessment year 2011-12, which are true and correct in all respects. While so, the third respondent, the Agricultural Income Tax and State Tax Officer, State Goods and Service Tax Department, Ranni issued Ext.P1 notice for the assessment year 2011-12 under Sec....

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....ed 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of one year from the date on which the nationwide goods and service tax was implemented or until the amendment was repealed by a competent legislature. 3. I have heard the counsel for the petitioner and the learned Government Pleader. 4. The learned counsel for the petitioner submits that Ext.P3 order is passed by the third respondent without considering any of the objections raised by the petitioner such as opportunity for cross-examination of the consignors shown in the list, their details and address and an opportunity of hearing etc. The learned counsel for the petitioner further states that Ext.P3 order is passed without any application of mind and in violation of principles of natural justice. 5. The learne....