M/S. KALLIATH BUSINESS ENTERPRISES` V. THE COMMERCIAL TAX OFFICER

WP(C)/21378/2018

AI Insights

In this batch of writ petitions, the petitioners challenged the validity of Section 174 of the KSGST Act and the demands made under Section 25(1) of the KVAT Act, citing issues of legislative overreach and limitation of demand. The petitions were heard together with several other cases on January 11, 2019. The court referenced a prior judgment (W.P.(C) No.11335 of 2018) which had addressed similar issues, leading to the dismissal of the current petitions. The court's decision was based on the principles and findings established in the earlier judgment, which had set a precedent against the petitioners' claims.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 726849 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 11-01-2019
• Assessment Year: misc
• Other Referred Cases: W.P.(C) No.11335 of 2018 and connected cases
• Laws Referred To: KSGST Act, KVAT Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: K K RAVINDRANATH; C E UNNIKRISHNAN; THUSHARA JAMES; SREELAL WARRIER
• Assessee Lawyers: S K DEVI
• Keywords: Best Judgment Assessment; Demand barred by limitation; Demand barred by limitation; Ultra Vires
• Section: 25(1); 174

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24171 of 2018 PETITIONER: M/S. A.K.P METALS & ALLOYS ALANGADAN HOUSE ROSA BHAVAN,A.L.JACOB ROAD, ERNAKULAM,REPRESENTED BY ITS MANAGING PARTNER JOSE ANTONY. BY ADV. SMT.S.K.DEVI RESPONDENTS: 1 THE INTELLIGENCE OFFICER, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM AT EDAPPALLY-682 024. 2 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. 4 THE INSPECTING ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KAKKANAD, KOCHI-682 030. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC. SRI. SREELAL N. WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14980/2018, WP(C).15138/2018, WP(C).19779/2018, WP(C).20778/2018, WP(C).20976/2018, WP(C).20980/2018, WP(C).21176/2018, WP(C).21377/2018, WP(C).21378/2018, WP(C).21379/2018, WP(C).21578/2018, WP(C).21580/2018, WP(C).21976/2018, WP(C).22380/2018, WP(C).22578/2018, WP(C).22579/2018, WP(C).22979/2018, WP(C).22980/2018, WP(C).24157/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C).No. 24171 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 14980 of 2018 PETITIONER: M/S.GLAZE, DOOR NO.40/1662, KOLLAMPARAMBLE BUILDING, CONVENT JUNCTION, MARKET ROAD, COCHIN-682011,REPRESENTED BY ITS PARTNER SMT.NASEEMA ABDUL SAMAD. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER, GOODS AND SERVICES TAX DEPARTMENT, 3RD CIRCLE, CLAS TOWER, ERNAKULAM, COCHIN-682018. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695022. 3 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. 5 ASSISTANT COMMISSIONER, GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, KAKKANAD, COCHIN-682030. BY ADVS. SRI.RAMAVARMA REGHUNATHAN THAMBURAN SC CENTRAL BOARD OF EXCISE AMP CUSTOMS, SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018, WP(C).20980/2018, WP(C).21176/2018, WP(C).21377/2018, WP(C).21378/2018, WP(C).21379/2018, WP(C).21578/2018, WP(C).21580/2018, WP(C).21976/2018, 3 WP(C).No. 24171 of 2018 & CON. CASES WP(C).22380/2018, WP(C).22578/2018, WP(C).22579/2018, WP(C).22979/2018, WP(C).22980/2018, WP(C).15138/2018, WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 4 WP(C).No. 24171 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 15138 of 2018 PETITIONER: RATHEESH GOPAL, AGED 39 YEARS, SOLE PROPRIETOR, NIHON TECHNOLOGIES, PONNURUNNI, VYTTILA.P.O., ERNAKULAM DISTRICT, PIN-682 019. BY ADVS. SRI.R.MURALIDHARAN (AROOR) SRI.R.RAMAKRISHNAN POTTY RESPONDENTS: 1 THE STATE TAX OFFICER SECOND CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, TRIPUNITHURA, KOCHI, PIN-682 302. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA.P.O.,THIRUVANANTHAPURAM-695 002. 3 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 002. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 5 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM AT CIVIL STATION, KAKKANAD, PIN-682 030. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018, WP(C).14980/2018, WP(C).20980/2018, WP(C).21176/2018, WP(C).21377/2018, WP(C).21378/2018, 5 WP(C).No. 24171 of 2018 & CON. CASES WP(C).21379/2018, WP(C).21578/2018, WP(C).21580/2018, WP(C).21976/2018, WP(C).22380/2018, WP(C).22578/2018, WP(C).22579/2018, WP(C).22979/2018, WP(C).22980/2018, WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 6 WP(C).No. 24171 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 19779 of 2018 PETITIONER: A.N. ENTERPRISES, NUT STREET,VADAKARA-673105, REPRESENTED BY NIJULAL .S.N.PROPRIETOR, A.N.ENTERPRISES. BY ADVS. SRI.K.M.CHERIAN SRI.N.JAYAKUMAR SRI.R.RAMAKRISHNAN POTTY RESPONDENTS: 1 THE STATE TAX OFFICER, DEPARTMENT OF STATE GOODS AND SERVICES TAX,MINI CIVIL STATION,VADAKARA-673101. 2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICES TAX,THIRUVANANTHAPURAM-695001. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY,DEPARTMENT OF TAXES,SECRETARIAT,THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).14980/2018, WP(C).20980/2018, WP(C).21176/2018, WP(C).21377/2018, WP(C).21378/2018, WP(C).21379/2018, 7 WP(C).No. 24171 of 2018 & CON. CASES WP(C).21578/2018, WP(C).21580/2018, WP(C).21976/2018, WP(C).22380/2018, WP(C).22578/2018, WP(C).22579/2018, WP(C).22979/2018, WP(C).22980/2018, WP(C).15138/2018, WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING 8 WP(C).No. 24171 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 20778 of 2018 PETITIONER: M/S. MALABAR CEMENTS LTD., WALAYAR DAM POST,PALAKKAD, REPRESENTED BY V.B.RAMACHANDRAN NAIR, MANAGING DIRECTOR. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST. COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES SPECIAL CIRCLE,PALAKKAD- 678 001 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM- 695 001 3 SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695 001 BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).19779/2018, WP(C).14980/2018, WP(C).20980/2018, WP(C).21176/2018, WP(C).21377/2018, WP(C).21378/2018, WP(C).21379/2018, WP(C).21578/2018, WP(C).21580/2018, WP(C).21976/2018, WP(C).22380/2018, WP(C).22578/2018, WP(C).22579/2018, WP(C).22979/2018, WP(C).22980/2018, WP(C).15138/2018, WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 9 WP(C).No. 24171 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 20976 of 2018 PETITIONER: THAFSEERA SHAMIR, AGED 50 YEARS, PROPRIETOR, M/S. BHARATH METALS,CHENGARA, PATTIMATTOM.P.O., PERUMBAVOOR. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENTS: 1 COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE, 2ND CIRCLE,PERUMBAVOOR-683 542. 2 THE COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA.P.O., THIRUVANANTHAPURAM-695 001. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 5 INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MINI CIVIL STATION, MUVATTUPUZHA-686 661. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20778/2018, WP(C).19779/2018, WP(C).14980/2018, WP(C).20980/2018, WP(C).21176/2018, WP(C).21377/2018, WP(C).21378/2018, WP(C).21379/2018, WP(C).21578/2018, WP(C).21580/2018, WP(C).21976/2018, WP(C).22380/2018, WP(C).22578/2018, WP(C).22579/2018, WP(C).22979/2018, WP(C).22980/2018, WP(C).15138/2018, WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 10 WP(C).No. 24171 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 20980 of 2018 PETITIONER: RAJESHKUMAR R.,AGED 39 YEARS, PROPRIETOR, M/S A.K.R. TRADERS,OLIPPARA, KAIRADY, PALAKKAD. BY ADVS. SRI.SAJAN VARGHEESE K. SRI.LIJU. M.P RESPONDENTS: 1 THE STATE OF KERALA, REP. BY THE SECRETARY TO GOVERNMENT,DEPARTMENT OF TAXES,GOVERNMENT SECRETARIAT,THIRUVANANTHAPRUAM-695001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT,TAX TOWER, KARAMANA POST, THIRUVANANTHAPRUAM.695001. 3 STATE TAX OFFICER (INVESTIGATION BRANCH), STATE GST DEPARTMENT, KERALA,PALAKKAD.678001. 4 THE CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADVS.SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS,SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS, SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018, WP(C).14980/2018, WP(C).21176/2018, WP(C).21377/2018, WP(C).21378/2018, WP(C).21379/2018, WP(C).21578/2018, WP(C).21580/2018, WP(C).21976/2018, WP(C).22380/2018, WP(C).22578/2018, WP(C).22579/2018, WP(C).22979/2018, WP(C).22980/2018, WP(C).15138/2018, WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 11 WP(C).No. 24171 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21176 of 2018 PETITIONER: M/S. T.S. KALYANARAMA IYER, TEXTILE DEALER, POST OFFICE ROAD, THRISSUR,REPRESENTED BY ITS PARTNER R.UMA. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 THE STATE TAX OFFICER, SGST DEPARTMENT, POOTHOLE, THRISSUR, PIN:680004. 2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001. 3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. BY ADVS. SRI.B.RAMACHANDRAN, CGC, ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018, WP(C).14980/2018, WP(C).20980/2018, WP(C).21377/2018, WP(C).21378/2018, WP(C).21379/2018, WP(C).21578/2018, WP(C).21580/2018, WP(C).21976/2018, WP(C).22380/2018, WP(C).22578/2018, WP(C).22579/2018, WP(C).22979/2018, WP(C).22980/2018, WP(C).15138/2018, WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 12 WP(C).No. 24171 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21377 of 2018 PETITIONER: M/S.PRIME STAR DIAMOND XIV/619, ANJUR, MUNDUR P.O., THRISSUR DISTRICT-680 549 REPRESENTED BY ITS MANAGING PARTNER, SIBIN FRANCIS BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENTS: 1 THE AGRICULTURAL INCOME TAX & STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICES TAX, POOTHOLE P.O., THRISSUR DISTRICT-680 004 2 THE COMMISSIONER, STATES GOODS AND SERVICES TAX DEPARTMENT, KARAMANA P.O.,THIRUVANANTHAPURAM DISTRICT - 695 001 3 THE SECRETARY, TAX DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM DISTRICT-695 001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001 BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018, WP(C).14980/2018, WP(C).20980/2018, WP(C).21176/2018, WP(C).21378/2018, WP(C).21379/2018, WP(C).21578/2018, WP(C).21580/2018, WP(C).21976/2018, WP(C).22380/2018, WP(C).22578/2018, WP(C).22579/2018, WP(C).22979/2018, WP(C).22980/2018, WP(C).15138/2018, WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 13 WP(C).No. 24171 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21378 of 2018 PETITIONER: M/S. KALLIATH BUSINESS ENTERPRISES,` KALLIATH BUILDING, CHEMBUKAVU, THRISSUR-680 020.REPRESENTED BY ITS MANAGING PARTNER, GEORGE JACOB KALLIATH. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER, I CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, POOTHOLE, THRISSUR-680 004. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT,KARAMANA PO, THIRUVANANTHAPURAM DISTRICT-695 001. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM DISTRICT-695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018, WP(C).14980/2018, WP(C).20980/2018, WP(C).21176/2018, WP(C).21377/2018, WP(C).21379/2018, WP(C).21578/2018, WP(C).21580/2018, WP(C).21976/2018, WP(C).22380/2018, WP(C).22578/2018, WP(C).22579/2018, WP(C).22979/2018, WP(C).22980/2018, WP(C).15138/2018, WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 14 WP(C).No. 24171 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21379 of 2018 PETITIONER: SUDHEERKUMAR.A.M, AGED 42 YEARS, AKKARAKKARAN HOUSE, CHEROOR P.O.,THRISSUR DISTRICT - 680 008, NOW RESIDING AT FLAT NO.301,SARINA, GOLD LINKS, LODHA,PALAVACITY, KALIAN-SHILPHATA ROAD,DOMBIVIL, MAHARASHTA - 421 204. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENTS: 1 THE STATE TAX OFFICER, DEPARTMENT OF STATE GOODS AND SERVICE TAX,II CIRCLE, THRISSUR DISTRICT - 680 004. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM DISTRICT - 695 001. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, 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 ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018, WP(C).14980/2018, WP(C).20980/2018, WP(C).21176/2018, WP(C).21377/2018, WP(C).21378/2018, WP(C).21578/2018, WP(C).21580/2018, WP(C).21976/2018, WP(C).22380/2018, WP(C).22578/2018, WP(C).22579/2018, WP(C).22979/2018, WP(C).22980/2018, WP(C).15138/2018, WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 15 WP(C).No. 24171 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21578 of 2018 PETITIONER: K. SASIKUMAR, PROPRIETOR, M/S. SNEHA ELECTRICALS, PLOT NO.670, SALIM RAJAN ROAD, GANDHI NAGAR, KOCHI - 682020, ERNAKULAM DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER, FORMERLY: COMMERCIAL TAX OFFICER,STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, THRIPPUNITHURA-682301. 2 THE COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695022. 3 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADVS.SMT.A.SREEKALA SC CENTRAL BOARD OF EXCISE AMP CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018, WP(C).14980/2018, WP(C).20980/2018, WP(C).21176/2018, WP(C).21377/2018, WP(C).21378/2018, WP(C).21379/2018, WP(C).21580/2018, WP(C).21976/2018, WP(C).22380/2018, WP(C).22578/2018, WP(C).22579/2018, WP(C).22979/2018, WP(C).22980/2018, WP(C).15138/2018, WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 16 WP(C).No. 24171 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21580 of 2018 PETITIONER: BEKKY CHEERAN M/S.SHA RUBBER COMPANY, MUTHUKURISSI ROAD,THACHAMPARA,PALAKKAD. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.S.JAFFERALI RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS SERVICE TAX DEPARTMENT KERALA, SPECIAL CIRCLE,PALAKKAD-678 001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER,KILLIPALAM,KARAMANA P.O.,THIRUVANANTHAPURAM-695 002. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110 001. 5 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES,PALAKKAD-678 001. BY ADVS. SRI.RAMAVARMA REGHUNATHAN THAMBURAN SC CENTRAL BOARD OF EXCISE AMP CUSTOMS, SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. 17 WP(C).No. 24171 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018, WP(C).14980/2018, WP(C).20980/2018, WP(C).21176/2018, WP(C).21377/2018, WP(C).21378/2018, WP(C).21379/2018, WP(C).21578/2018, WP(C).21976/2018, WP(C).22380/2018, WP(C).22578/2018, WP(C).22579/2018, WP(C).22979/2018, WP(C).22980/2018, WP(C).15138/2018, WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 18 WP(C).No. 24171 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21976 of 2018 PETITIONER: M/S.FILCAP MARKETING COMPANY REGISTERED PARTNERSHIP FIRM 40/9168A, CHITTOOR ROAD, ERNAKULAM, KOCHI-35,REP. BY ITS PARTNER SHRI.VARGHESE VINEETH,AGED 34, S/O. LATE P.A VARGHESE, PULIKKAN HOUSE,MUKKATTUKARA, NETTISSERY,THRISSUR 680 657. BY ADVS. SRI.DINESH R.SHENOY SRI.K.C.BALAGOPAL (ALWAYE) RESPONDENTS: THE STATE TAX OFFICER O/O. ASST. COMMISSIONER(ASSESSMENT) COMMERCIAL TAXES,SPECIAL CIRCLE I, ERNAKULAM, COCHIN 682 015. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018, WP(C).14980/2018, WP(C).20980/2018, WP(C).21176/2018, WP(C).21377/2018, WP(C).21378/2018, WP(C).21379/2018, WP(C).21578/2018, WP(C).21580/2018, WP(C).22380/2018, WP(C).22578/2018, WP(C).22579/2018, WP(C).22979/2018, WP(C).22980/2018, WP(C).15138/2018, WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 19 WP(C).No. 24171 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 22380 of 2018 PETITIONER: JOYALUKKAS RETAIL PRIVATE LIMITED, CC 42/1629D, PANAKKAL TOWER, MARKET ROAD NORTH, KOMBARA, ERNAKULAM-682018, REPRESENTED BY ITS FINANCE MANAGER AND AUTHORIZED SIGNATORY, SRI.ANOOP E. BY ADVS. SRI.ASWIN GOPAKUMAR SMT.HEBA SARA ABRAHAM SMT.KALA G.NAMBIAR SRI.ANWIN GOPAKUMAR SRI.ARJUN SANTHOSH SRI.K.AMAL NATH NAIK SRI.NIRANJAN SUDHIR SRI.RENOY VINCENT RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAUPRAM-695001. 2 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-1 STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM-682015. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018, WP(C).14980/2018, WP(C).20980/2018, WP(C).21176/2018, WP(C).21377/2018, WP(C).21378/2018, WP(C).21379/2018, WP(C).21578/2018, WP(C).21580/2018, WP(C).21976/2018, WP(C).22578/2018, WP(C).22579/2018, WP(C).22979/2018, WP(C).22980/2018, WP(C).15138/2018, WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 20 WP(C).No. 24171 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 22578 of 2018 PETITIONER: EDUMART, T.C.25/165/2,3, PULIMOODU P.O., THIRUVANNATHAPURAM DISTRICT, PIN - 695 001 REPRESENTED BY ITS MANAGING PARTNER MUSTHAFA KOORMATH. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 STATE TAX OFFICER, FIRST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695 002. 2 THE STATE OF KERALA, REP.BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 001. 3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI - 110001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR, SRI.M.RAJENDRA KUMAR CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018, WP(C).14980/2018, WP(C).20980/2018, WP(C).21176/2018, WP(C).21377/2018, WP(C).21378/2018, WP(C).21379/2018, WP(C).21578/2018, WP(C).21580/2018, WP(C).21976/2018, WP(C).22380/2018, WP(C).22579/2018, WP(C).22979/2018, WP(C).22980/2018, WP(C).15138/2018, WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 21 WP(C).No. 24171 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 22579 of 2018 PETITIONER: KRIPANI CARPETS & INTERIORS, T.C.29/730, EAST NADA, PALKULANGARA, THIRUVANANTHAPURAM, REPRESENTED BY ITS PARTNER S. PRASAD. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 STATE TAX OFFICER, SGST DEPARTMENT, THIRD CIRCLE, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. 2. THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM-695001. 3. UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR, SRI.M.RAJENDRA KUMAR CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018, WP(C).14980/2018, WP(C).20980/2018, WP(C).21176/2018, WP(C).21377/2018, WP(C).21378/2018, WP(C).21379/2018, WP(C).21578/2018, WP(C).21580/2018, WP(C).21976/2018, WP(C).22380/2018, WP(C).22578/2018, WP(C).22979/2018, WP(C).22980/2018, WP(C).15138/2018, WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 22 WP(C).No. 24171 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 22979 of 2018 PETITIONER: M/S. ST.FRANCIS TILE INDUSTRIES, KAROOR.P.O., CHALAKUDY,THRISSUR, REPRESENTED BY E.D SHAJU,MG. PARTNER. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENTS: 1 STATE TAX OFFICER, SGST DEPARTMENT,KAROOR.P.O., CHALAKUDY- 680 307. 2 THE COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA.P.O., THIRUVANANTHAPURAM- 695 001 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,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 ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018, WP(C).14980/2018, WP(C).20980/2018, WP(C).21176/2018, WP(C).21377/2018, WP(C).21378/2018, WP(C).21379/2018, WP(C).21578/2018, WP(C).21580/2018, WP(C).21976/2018, WP(C).22380/2018, WP(C).22578/2018, WP(C).22579/2018, WP(C).22980/2018, WP(C).15138/2018, WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 23 WP(C).No. 24171 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 22980 of 2018 PETITIONERS: A.K. SIDDIQUE, PROPRIETOR,M/S. KARIKULAM, SUPER MARKET,AZHIOKODE, KODUNGALLUR BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT,KERALA, KODUNGALLUR- 680 664 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM- 695 001 3 STATE OF KERALA,REPRESENTED BY ITS SECRETARY,FINANCE DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM- 695 001 4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI- 110 001 BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018, WP(C).14980/2018, WP(C).20980/2018, WP(C).21176/2018, WP(C).21377/2018, WP(C).21378/2018, WP(C).21379/2018, WP(C).21578/2018, WP(C).21580/2018, WP(C).21976/2018, WP(C).22380/2018, WP(C).22578/2018, WP(C).22579/2018, WP(C).22979/2018, WP(C).15138/2018, WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 24 WP(C).No. 24171 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24157 of 2018 PETITIONER: M/S.MADRAS AUTO SERVICE, KOCHI 35/3034 A, SOUTH PIPE LINE JN. THAMMANAM ROAD, PALARIVATTOM P.O., KOCHI-682025, REPRESENTED BY V.SREENIVASAN, ITS DEPUTY MANAGER (ACCOUNTS) BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV RESPONDENTS: 1 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-1, ERNAKULAM, S.G.S.T.DEPARTMENT, STATE TAX COMPLEX, THEVARA, ERNAKULAM-682015. 2 THE ASSISTANT COMMISSIONER OF STATE TAXES S.G.S.T. DEPARTMENT, CIVIL STATION, KAKKANAD -682030. 3 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM 695 001. 4 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI 110 001. 5 THE UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI 110 001 BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. 25 WP(C).No. 24171 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018, WP(C).14980/2018, WP(C).20980/2018, WP(C).21176/2018, WP(C).21377/2018, WP(C).21378/2018, WP(C).21379/2018, WP(C).21578/2018, WP(C).21580/2018, WP(C).21976/2018, WP(C).22380/2018, WP(C).22578/2018, WP(C).22579/2018, WP(C).22979/2018, WP(C).22980/2018, WP(C).15138/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 26 WP(C).No. 24171 of 2018 & CON. CASES JUDGMENT [ WP(C) 24171/2018,WP(C).14980/2018,WP(C).15138/2018 ,WP(C).19779/2018 ,WP(C).20778/2018,WP(C).20976/2018 ,WP(C).20980/2018 ,WP(C).21176/2018,WP(C).21377/2018 ,WP(C).21378/2018 ,WP(C).21379/2018 WP(C).21578/2018 ,WP(C).21580/2018 ,WP(C).21976/2018,WP(C).22380/2018 ,WP(C).22578/2018 ,WP(C).22579/2018,WP(C).22979/2018 ,WP(C).22980/2018 ,WP(C).24157/2018 ] In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken. 2. All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P.(C) No.11335 of 2018 and connected cases. I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above. Sd/- DAMA SESHADRI NAIDU AV JUDGE 27 WP(C).No. 24171 of 2018 & CON. CASES APPENDIX OF WP(C) 24171/2018 PETITIONER'S/S EXHIBITS: EXT.P1: TRUE COPY OF THE ORDER NO.IEC-1/58/2013-14 DATED 18.11.2017. EXT.P2: TRUE COPY OF THE DEMAND NOTICE NO.A5- 1280/18 DATED 03.04.2018. 28 WP(C).No. 24171 of 2018 & CON. CASES APPENDIX OF WP(C) 14980/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ANNUAL RETURN DATED 03-10-2013 SUBMITTED BY PETITIONER FOR THE YEAR 2012- 13. EXHIBIT P2 TRUE COPY OF TRADING PROFIT AND LOSS AND BALANCE SHEET FOR THE YEAR ENDED 31ST MARCH 2013, SUBMITTED ALONG WITH EXT P1 ANNUAL RETURN. EXHIBIT P3 TRUE COPY OF REGISTRATION CERTIFICATE NO.32AAMFG0503AIZB ISSUED TO PETITIONER UNDER THE GOODS AND SERVICES TAX ACT 2017. EXHIBIT P4 TRUE COPY OF NOTICE DATED 27-12-2017 ISSUED PETITIONER BY 1ST RESPONDENT, PROPOSING BEST JUDGMENT ASSESSMENT FOR 2012-13, UNDER THE KVAT ACT. EXHIBIT P5 TRUE COPY OF REPLY DATED 31-01-2018 SUBMITTED BEFORE 1ST RESPONDENT AGAINST EXT P3 NOTICE, WHICH WAS ACKNOWLEDGED IN LOCAL DELIVERY. EXHIBIT P5(A) TRUE COPY OF ONLINE PROFIT AND LOSS ACCOUNT SUBMITTED ALONG WITH EXT P4 REPLY. EXHIBIT P6 TRUE COPY OF NOTICE DATED 28-02-2018 ISSUED TO PETITIONER BY 1ST RESPONDENT, AFTER SUBMITTING EXT P5 REPLY, FIXING PERSONAL HEARING TO 13-03-2018, PROVING CERTAIN DATA ALLEGED AS UNACCOUNTED PURCHASES FOR 2012- 13. EXHIBIT P7 TRUE COPY OF REPLY DATED 13-03-2018 SUBMITTED BEFORE 1ST RESPONDENT AGAINST PERSONAL APPEARANCE, WITH PROOF OF ACCOUNTING OF THE TRANSACTIONS OF THE PETITIONER, WHICH WAS ACKNOWLEDGED IN LOCAL DELIVERY. EXHIBIT P8 TRUE COPY OF ORDER DATED 09-04-2018 U/S.25(1) OF KVAT ACT, FOR THE YEAR 2012- 13, COMMUNICATED TO THE PETITIONER ON 26- 04-2018 BY 1ST RESPONDENT. 29 WP(C).No. 24171 of 2018 & CON. CASES EXHIBIT P9 TRUE COPY OF INTERIM ORDER DATED 04-04-2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION(C) NO.11335 OF 2018, IN STAYING FURTHER RECOVERY PROCEEDINGS. 30 WP(C).No. 24171 of 2018 & CON. CASES APPENDIX OF WP(C) 15138/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE ISSUED UNDER SEC.25(1) OF THE KVAT ACT ISSUED BY THE 1ST RESPONDENT DATED 11-12-2017. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) NO.11335/2018 DATED 04-04-2018. 31 WP(C).No. 24171 of 2018 & CON. CASES APPENDIX OF WP(C) 19779/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE IMPUGNED ASSESSMENT ORDER 32111288572/2013-14 DATED 30/11/2017. EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 32111288572/2013-14 DATED 30.11.2017. 32 WP(C).No. 24171 of 2018 & CON. CASES APPENDIX OF WP(C) 20778/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 30.4.2018 EXHIBIT P2 COPY OF ORDER IN WPC NO 11335/18 OF THIS HON'BLE COURT DATED 4.4.2018 33 WP(C).No. 24171 of 2018 & CON. CASES APPENDIX OF WP(C) 20976/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32151351238/11-12 DATED 30.01.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P[C]NO.11335/2018 DATED 04.04.2018. EXHIBIT P3 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 5TH RESPONDENT DEMANDING THE PAYMENT OF THE ASSESSED TAX IN EXHIBIT-1 ORDER DATED 23.04.2018. 34 WP(C).No. 24171 of 2018 & CON. CASES APPENDIX OF WP(C) 20980/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE NO. 1B(B) 23/14-15 DATED NILL ISSUED BY THE 3RD RESPONDENT. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 04-04- 2018 PASSED IN WPC NO. 11335/2018 ON THE FILE OF THIS HONOURABLE COURT. EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER DATED 04-05- 2018 PASSED IN WPC NO. 15084/2018. 35 WP(C).No. 24171 of 2018 & CON. CASES APPENDIX OF WP(C) 21176/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1: COPY OF ASSESSMENT ORDER DATED 10.05.2018 ISSUED BY THE 1ST RESPONDENT U/S.25 OF THE KVAT ACT FOR THE YEAR 2011-12. EXHIBIT-P1(A): COPY OF ORDER DATED 10.05.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2012-13. EXHIBIT-P1(B): COPY OF ORDER DATED 28.05.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14. EXHIBIT-P2: COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.13552 OF 2018. 36 WP(C).No. 24171 of 2018 & CON. CASES APPENDIX OF WP(C) 21377/2018 PETITIONER'S/S EXHIBITS: EXT. P1 TRUE COPY OF THE NOTICE NO. 32081506018 C/2014-15 DATED 28.11.2017 37 WP(C).No. 24171 of 2018 & CON. CASES APPENDIX OF WP(C) 21378/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 : TRUE COPY OF THE ASSESSMENT ORDER NO.32080529283/2013-14 DATED 12-6-2018. 38 WP(C).No. 24171 of 2018 & CON. CASES APPENDIX OF WP(C) 21379/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. TRUE COPY OF THE ASSESSMENT ORDER NO.A 756/2014-15 DATED 30.04.2018. 39 WP(C).No. 24171 of 2018 & CON. CASES APPENDIX OF WP(C) 21578/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ANNUAL RETURN DATED 30.06.2015 SUBMITTED FOR THE YEAR 2014-15 BEFORE 1ST RESPONDENT, AS A PRESUMPTIVE TAX DEALER, PAID OUTPUT TAX ON THE TAXABLE TURNOVER EXCEEDING RS.10 LACKS IN ACCORDANCE WITH LAW. EXHIBIT P1(A) TRUE COPY OF ANNUAL RETURN DATED 02.06.2017 SUBMITTED FOR THE YEAR 2016-17 BEFORE 1ST RESP0NDENT, AS PERCEPTIVE TAX DEALER, ON THE BASIS OF OPTION TO PAY QUARTERLY TAX OF RS.750/-. EXHIBIT P2 TRUE COPY OF NOTICE DATED 21.06.2018 ISSUED BY 1ST RESPONDENT U/S.6(5) OF KVAT ACT 2003 FOR 2014-15 ALLEGING SUPPRESSION OF TURNOVER, WITHOUT DEDUCTING THE THRESHOLD LIMIT OF RS.10 LACKS, EXCEEDED BY THE PETITIONER FOR THE FIRST TIME. EXHIBIT P2(A) TRUE COPY OF NOTICE DATED 21.06.2018 ISSUED BY 1ST RESPONDENT U/S.25(1) READ WITH SEC.22(7) OF KVAT ACT 2003 FOR 2016-17 IN ESTIMATING TURNOVER TO DEMAND BALANCE TAX AND OF PROPOSING TO IMPOSE PENALTY. EXHIBIT P3 TRUE COPY OF INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO.11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE, AS ON THE DATE OF COMPLETION OF PROCEEDINGS UNDER KVAT ACT 2003. 40 WP(C).No. 24171 of 2018 & CON. CASES APPENDIX OF WP(C) 21580/2018 PETITIONER'S/S EXHIBITS: EXT.P1: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 28.03.2018. EXT.P2: TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 5TH RESPONDENT DATED 17.05.2018. 41 WP(C).No. 24171 of 2018 & CON. CASES APPENDIX OF WP(C) 21976/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF REGISTRATION CERTIFICATE OF THE PETITIONER FIRM. EXHIBIT P2 TRUE PHOTOCOPY OF PARTNERSHIP DEED DATED 21/3/2018 OF THE PETITIONER EXHIBIT P3 TRUE PHOTOCOPY OF THE PRINT RETURN SHOWING RECEIPT AND ACCEPTANCE OF THE K-VAT RETURN FILED BY THE PETITIONER FOR THE YEAR 2011- 12 EXHIBIT P4 TRUE PHOTOCOPY OF THE ANNUAL RETURN FILED BY THE PETITIONER FOR THE YEAR 2011-2012 EXHIBIT P5 TRUE PHOTOCOPY OF NOTICE DATED 6/6/2018 (SERVED ON 23/6/2018) BY THE RESPONDENT EXHIBIT P6 TRUE PHOTOCOPY OF ORDER DATED 4/5/2018 IN WP(C) NO. 15163/2018 HIGH COURT OF KERALA. EXHIBIT P7 TRUE PHOTOCOPY OF ORDER DATED 13/12/2017 IN WP(C) NO. 7729/2017, HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH. 42 WP(C).No. 24171 of 2018 & CON. CASES APPENDIX OF WP(C) 22380/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE NOTICE NO.32070286866/14-15 DATED 25-05-2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT. 43 WP(C).No. 24171 of 2018 & CON. CASES APPENDIX OF WP(C) 22578/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF NOTICE DATED 04.06.2018 ISSUED BY THE 1ST RESPONDENT U/S.25 OF THE ACT FOR THE YEAR 2015-16. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C)NO. 13552 OF 2018. 44 WP(C).No. 24171 of 2018 & CON. CASES APPENDIX OF WP(C) 22579/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ANNUAL RETURNS FILED FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF ORDER DATED 28-12-2017 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.13552 OF 2018. 45 WP(C).No. 24171 of 2018 & CON. CASES APPENDIX OF WP(C) 22979/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PRE ASSESSMENT NOTICE NO.32080890712/2012-13 DATED 14.11.2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P1(A) TRUE COPY OF THE NOTICE NO.32080890712/2012-13 DATED 8.1.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P1(B) TRUE COPY OF THE NOTICE NO.32080890712/2012-13 DATED 25.6.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO 11335/2018 DATED 4.4.2018 46 WP(C).No. 24171 of 2018 & CON. CASES APPENDIX OF WP(C) 22980/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 32081010028/2012-13 DATED 11.6.2018 47 WP(C).No. 24171 of 2018 & CON. CASES APPENDIX OF WP(C) 24157/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED U/S.25(1) OF THE KVAT ACT FOR 2012-13 DATED 27/9/2017 EXHIBIT P2: A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2012-13 DATED 30/4/2018 EXHIBIT P3: A TRUE COPY OF THE RR NOTICE PASSED FOR 2012-13 DATED 02/07/2018 "