Kerala High Court
Modicare Limited vs The Asst. Commissioner on 26 March, 2025
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
WA NO. 1985 OF 2019 1 2025:KER:26345
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
WEDNESDAY, THE 26TH DAY OF MARCH 2025 / 5TH CHAITHRA, 1947
WA NO. 1985 OF 2019
(AGAINST THE JUDGMENT DATED 08.07.2019 IN WP(C) NO.41572 OF
2018)
APPELLANT/PETITIONER:
MODICARE LIMITED
S.A.ROAD, VYTTILA, KOCHI-682 019, REPRESENTED BY
VASANTHA KUMAR, AUTHORISED SIGNATORY, MODICARE LIMITED.
BY ADV K.M.CHERIAN
RESPONDENTS/RESPONDENTS:
1 THE ASST. COMMISSIONER
DEPARTMENT OF STATE GOODS AND SERVICES TAX, SPECIAL
CIRCLE-I, ERNAKULAM, KOCHI-682 015.
2 THE COMMISSIONER,
DEPARTMENT OF STATE GOODS AND SERVICES TAX,
THIRUVANANTHAPURAM-695 001.
3 THE STATE OF KERALA,
REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES,
SECRETARIAT, THIRUVANANTHAPURAM-695 001.
4 CENTRAL BOARD OF EXCISE AND CUSTOMS,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT
OF INDIA, NEW DELHI-110 001.
BY SENIOR GOVERNMENT PLEADER SRI.V.K SHAMSUDHEEN
THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 26.03.2025, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA NO. 1985 OF 2019 2 2025:KER:26345
JUDGMENT
Dr. A.K.Jayasankaran Nambiar, J.
This Writ Appeal is preferred against the judgment dated 08.07.2019 in WP(C) No.41572 of 2018. When the matter is taken up for hearing, we find that the learned Single Judge in the impugned judgment has relied on a judgment dated 11.01.2019 in WP(C). No.11335 of 2018 and connected cases to find against the appellant on the issue of constitutionality of Section 174(2) of the Kerala State GST Act. We further find that against the said judgment appeals were preferred and a Division Bench of this Court had dismissed those appeals through judgment dated 30.11.2022 in WA No.747/2019 and connected cases [Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB) and Another. The Division Bench, however, observed as follows while dismissing the batch of Writ Appeals:
"51. The Constitutionality of Section 174(2) of the KSGST Act and legality of notices/ orders as the case may be impugned in the respective Writ Appeals are answered against the dealers, hence necessarily, the Writ Appeals must fail and accordingly are dismissed.
52. The dismissal of the Writ Appeals, it is observed, shall not be understood as denying or depriving the Dealers to avail the remedy/opportunity available against the notice/order impugned in the respective Writ Petitions, as the instance may be. Hence, we grant liberty to such of the Dealers interested in availing the remedy of reply/appeal/revision as the case may be to avail the remedy within eight weeks from today by enclosing a copy of the judgment. The authorities are directed to entertain the statutory remedy or reply as the case may be without referring to the delay occasioned during the pendency of the Writ Petitions and Writ Appeals. The authorities are further directed to consider each one of the objections raised on merits and record their views while disposing of the matter pending before them."
We are of the view that the same direction as issued by the Division Bench in Sheen Golden Jewels (India) Pvt. Ltd. (Supra) will apply mutatis mutandis to this appeal as well. This Writ Appeal is therefore dismissed by WA NO. 1985 OF 2019 3 2025:KER:26345 leaving open the liberty granted by the Division Bench above, to the appellants herein as well.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/-
EASWARAN S. JUDGE mns