9911796707
TMI Blog2019 (2) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... r The Petitioner : ADVS. SRI. A. KUMAR SRI. JOB ABRAHAM SMT. G. MINI(1748) SRI. AJAY V. ANAND SRI. P. J. ANILKUMAR AND SRI. P. S. SREEPRASAD For The Respondent : GP DR. THUSHARA JAMES JUDGMENT The petitioner, a business concern, has sought the following reliefs: "(i) Declare that clauses (a), (b), (c), (d) and (e) of Sub Section 2 of Section 174 of the Kerala State Goods and Services Act 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Amendment) Act, 2016 and also beyond the scope and scheme of the Kerala State Goods and Services Act 2017 (Act 20 of 2017) and is therefore to be rendered void and unenforceable. (iii) Declare that the authorities under the Taxes Department of the State of Kerala have no jurisdiction or powers to levy, assess and collect tax under the Kerala Value Added Tax Act, 2003 (Act 30 of 2004) enacted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Writ, Order or direction, restraining the Respondent State of Kerala and the Taxation authorities under the first and second respondents from initiating any proceedings for assessment and collection of tax including realisation of any amounts under the Kerala Value Added Tax Act, 2003 in relation to the assessment years covered by Exhibit P1 notice." 2. Both counsel agree that the issues stand s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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