TMI Blog2018 (10) TMI 1527X X X X Extracts X X X X X X X X Extracts X X X X ..... riod 2012-13 is clearly appealable before the higher Appellate Authority under Section 62 of the KVAT Act, 2003, the present writ petition is dismissed with a liberty to the petitioner Assessee Company to avail the remedy by way of an appeal if it so chooses - petition dismissed. - WRIT PETITION No.20642/2018 (T-RES) - - - Dated:- 25-10-2018 - Dr. VINEET KOTHARI J. Mr. N. Venkataraman, Senior Counsel for Mr. V. Vinay Giri, for M/s. King Partridge for petitioner Mr. Udaya Holla, Advocate General with Mr. Vikram A. Huilgol, HCGP for R1 to R4 JUDGMENT 1. The petitioner M/s. Prosper Jewel Arcade LLP, a Dealer in Jewellery has filed this writ petition in this Court on 10/05/2018 assailing the re-assessment Order Annexu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Entry Tax, etc., earlier imposed by the Union of India as well as States and has been enforced in India with effect from 01/07/2017 consequent to 101st Amendment to the Constitution of India, there are certain lacunas in not saving Entry 54 of List II in its original form prior to the 101st Constitutional Amendment which received the Assent of the President on 08/09/2016 and was notified to be effective from 16/09/2016 and therefore the impugned reassessment Order passed by the Assessing Authority does not legally stand the test of an Order passed under due authority of law and consequently the same deserves to be quashed by this Court in the present writ petition. 5. On a pointed question from the Court as to how the Constitutional Amen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rights, obligations or liabilities acquired, accrued or incurred under the repealed Acts enumerated under Section 173 of the said Act which includes KVAT 2003. The ground of attack on Section 174 of the KGST Act, 2017 does not affect the validity of KVAT Act, 2003 and the Orders passed under that enactment. 9. Therefore, the larger constitutional questions raised in the present writ petition and as sought to be canvassed by the learned Senior Counsel for the petitioner like the substitution of Entry 54 in List II, effect of Article 246-A inserted by the 101st Constitutional Amendment Act of 2016, the sunset Clause as the learned Senior Counsel chose to name it, namely Clause 19 of the said 101st Constitutional Amendment Act etc, are al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessee and therefore the re-assessment order was passed. 11. The learned Advocate General urged that the present assessment period is not all governed by the KGST 2017 under GST regime enforced by the State with effect from 01/07/2017 pursuant to 101st Constitutional Amendment. He submitted that not only Article 246-A empowers the State now to make laws both for imposition of tax in respect of Goods and Services, but also Clause 19 of the 101st Constitutional Amendment clearly saves all the provisions under different enactments immediately before the commencement of the said Constitutional 101st Amendment with effect from 16/09/2016. 12. He also submitted that there is no repugnancy of the provisions of the KVAT Act, 2003 with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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