Case Details: Modicare Ltd. Versus Asst. Commissioner Department of State Goods and Services Tax (2025) 29 Centax 442 (Ker.)
Judiciary and Counsel Details
- A.K. Jayasankaran Nambiar & Easwaran S., JJ.
- Shri K.M. Cherian, Adv. for the Petitioner.
- Shri V.K. Shamsudheen, Senior Government Pleader for the Respondent.
Facts of the Case
The appellant filed a writ petition challenging the constitutional validity of Section 174(2) of the Kerala GST Act. The petition was dismissed by the Single Judge, relying on an earlier judgment that had upheld the provision. Aggrieved by the dismissal, the appellant preferred a writ appeal. During its pendency, a Division Bench in Sheen Golden Jewels (India) Pvt. Ltd. v. State Tax Officer (IB) upheld the constitutionality of Section 174(2) but granted liberty to the assessees to pursue available statutory remedies within eight weeks, without being affected by the delay caused due to writ proceedings.
High Court Held
The Kerala High Court dismissed the writ appeal, following the decision in Sheen Golden Jewels (India) Pvt. Ltd. v. State Tax Officer (IB). The Court extended the same relief to the appellant, allowing them to avail statutory remedies within the stipulated time.
List of Cases Cited
- Sheen Golden Jewels (India) Pvt. Ltd. v. State Tax Officer (IB) — [order dated 30.11.2022 in WA No. 747/2019] — Followed [Para 2]
