FRANCO ANTO VELUKKARAN V. THE AGRICULTURAL INCOME TAX & STAT TAX OFFICER

WP(C)/24527/2018

AI Insights

In this batch of writ petitions, the petitioners challenged various orders and notices issued under the Kerala Goods and Services Tax Act (KSGST Act) and the Kerala Value Added Tax Act (KVAT Act). The challenges included claims that Section 174 of the KSGST Act was ultra vires of the state's legislative power and that certain demands were barred by limitation under Section 25(1) of the KVAT Act. The court, referencing a prior judgment (W.P.(C) No.11335 of 2018), dismissed the petitions, affirming the validity of the legislative provisions and the actions taken under them.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 698614 (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; K M NATRAJ; JAI SHANKAR NAIR
• Assessee Lawyers: K M FIROZ; M SHAJNA; E C AHAMED FAZIL; P C MUHAMMED NOUSHIQ
• Keywords: Assessment Order; Demand barred by limitation; Demand barred by limitation; Penalty order; Pre-assessment notice; 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. 15146 of 2018 PETITIONER/S: C.P.GEORGEKUTTY S/O.C.T.PAILI, AGED 55, PROPRIETOR, GEO BUILDERS,CHOVUMPURAM, ALAPPUZHA. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA SRI.E.C.AHAMED FAZIL SRI.P.C.MUHAMMED NOUSHIQ RESPONDENT/S: 1 STATE TAX OFFICER (INVESTIGATION BRANCH) STATE GOODS & SERVICES TAX DEPARTMENT,OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), ALAPPUZHA-688011. 2 STATE TAX OFFICER WORKS CONTRACT OFFICE OF THE STATE TAX OFFICER (WC), STATE GOODS &SERVICE TAX DEPARTMENT, MELUVALLIL BUILDING,KALLUPALAM,ALAPPUZHA-699 011. 3 COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM 695 001. 4 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY,TAXES DEPARTMENT,SECRETARIAT,THIRUVANANTHAPURAM 695001. 5 SECRETARY COMMERCIAL TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695001. 6 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI-110001. WPC Nos.15146/2018 & conn.cases 2 OTHER PRESENT: 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).14788/2018, WP(C).14872/2018, WP(C).16148/2018, WP(C).16181/2018, WP(C).20979/2018, WP(C).21073/2018, WP(C).21746/2018, WP(C).22360/2018, WP(C).22376/2018, WP(C).22516/2018, WP(C).22669/2018, WP(C).22999/2018, WP(C).23055/2018, WP(C).23198/2018, WP(C).23301/2018, WP(C).23363/2018, WP(C).23459/2018, WP(C).23997/2018, WP(C).24324/2018, WP(C).24527/2018, WP(C).24576/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.15146/2018 & conn.cases 3 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. 14788 of 2018 PETITIONER/S: K. ABOOBACKER AGED 61 YEARS M/S K.K TRADERS, PP/10/436 A, KANNIPPARAMBA,TRIPPANACHI PO, MALAPPURAM-673641. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT,MANJERI- 676121. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. 3 SECRETARY TAXES DEPARTMENT, SECRETARIATE, THIRUVANANTHAPURAM- 695001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC Nos.15146/2018 & conn.cases 4 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23301/2018, WP(C).22360/2018, WP(C).23997/2018, WP(C).16181/2018, WP(C).23198/2018, WP(C).22999/2018, WP(C).22376/2018, WP(C).24527/2018, WP(C).23459/2018, WP(C).21746/2018, WP(C).23363/2018, WP(C).16148/2018, WP(C).23055/2018, WP(C).24576/2018, WP(C).20979/2018, WP(C).22516/2018, WP(C).22669/2018, WP(C).24324/2018, WP(C).21073/2018, WP(C).14872/2018, WP(C).15146/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.15146/2018 & conn.cases 5 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. 14872 of 2018 PETITIONER/S: C.P.YAHUTTY S/O. LATE AHAMMED HAJI, PROPRIETOR, KAIRALI WOOD INDUSTRIES, KUTTIKKAL ATHANI, MALAPPURAM DISTRICT. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER AGRICULTURAL INCOME TAX & COMMERICIAL TAX OFFICE, PLAZA TOWERS, SBT BUILDING, KOTTAKKAL, MALAPPURAM DISTRICT. 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM - 695 001. 3 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM - 695 001. 5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001. WPC Nos.15146/2018 & conn.cases 6 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).23301/2018, WP(C).22360/2018, WP(C).23997/2018, WP(C).16181/2018, WP(C).23198/2018, WP(C).22999/2018, WP(C).22376/2018, WP(C).24527/2018, WP(C).23459/2018, WP(C).21746/2018, WP(C).23363/2018, WP(C).16148/2018, WP(C).23055/2018, WP(C).24576/2018, WP(C).20979/2018, WP(C).22516/2018, WP(C).22669/2018, WP(C).24324/2018, WP(C).14788/2018, WP(C).21073/2018, WP(C).15146/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.15146/2018 & conn.cases 7 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. 16148 of 2018 PETITIONER/S: S. AYYAMPERUMAL S/O.A.SUBRAMANIAM, AGED 47, PROPRIETOR, SRI.GANESH FASHION JEWELLERY, BHAVANI TOWERS, ARYASALA, CHALAI, THIRUVANANTHAPURAM-36. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENT/S: 1 STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER, II CIRCLE, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002. 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM-695001. 3 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 SECRETARY COMMERCIAL TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. 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., WPC Nos.15146/2018 & conn.cases 8 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23301/2018, WP(C).22360/2018, WP(C).23997/2018, WP(C).16181/2018, WP(C).23198/2018, WP(C).22999/2018, WP(C).22376/2018, WP(C).24527/2018, WP(C).23459/2018, WP(C).21746/2018, WP(C).23363/2018, WP(C).23055/2018, WP(C).24576/2018, WP(C).20979/2018, WP(C).22516/2018, WP(C).22669/2018, WP(C).24324/2018, WP(C).14788/2018, WP(C).21073/2018, WP(C).14872/2018, WP(C).15146/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.15146/2018 & conn.cases 9 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. 16181 of 2018 PETITIONER/S: P.K. SUBAIR PROPRIETOR, M/S THALASSERY FOOD COURT, FAMILY RESTAURANT, KUTHUKUZHY P.O., KOTHAMANGALAM. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 COMMERCIAL TAX OFFICER COMMERCIAL TAX OFFICE, KOTHAMANGALAM, AT MINI CIVIL STATION, KOTHAMANGALAM- 686691. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM- 695001. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695001. 4 CENTRAL BOARD OF EXISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC Nos.15146/2018 & conn.cases 10 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23301/2018, WP(C).22360/2018, WP(C).23997/2018, WP(C).23198/2018, WP(C).22999/2018, WP(C).22376/2018, WP(C).24527/2018, WP(C).23459/2018, WP(C).21746/2018, WP(C).23363/2018, WP(C).16148/2018, WP(C).23055/2018, WP(C).24576/2018, WP(C).20979/2018, WP(C).22516/2018, WP(C).22669/2018, WP(C).24324/2018, WP(C).14788/2018, WP(C).21073/2018, WP(C).14872/2018, WP(C).15146/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.15146/2018 & conn.cases 11 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. 20979 of 2018 PETITIONER/S: JAYAKUMAR.A KRISHNASREE, PURA-128, PUTHOORKONAM LANE,MANIKANDESWARAM P.O., VATTIYOORKAVU,THIRUVANANTHAPURAM DIST., PIN: 695013. BY ADVS. SRI.S.SURESH BABU (CHERUNNIYOOR) SRI.AJI V.DEV RESPONDENT/S: 1 THE STATE TAX OFFICER (WORKS CONTRACT) S.G & S.T. DEPARTMENT, THIRUVANANTHAPURAM,PIN: 695002. 2 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695002. 3 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI,PIN: 110 001. 4 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE,DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN: 110 001. 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 N. WARRIER WPC Nos.15146/2018 & conn.cases 12 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23301/2018, WP(C).22360/2018, WP(C).23997/2018, WP(C).16181/2018, WP(C).23198/2018, WP(C).22999/2018, WP(C).22376/2018, WP(C).24527/2018, WP(C).23459/2018, WP(C).21746/2018, WP(C).23363/2018, WP(C).16148/2018, WP(C).23055/2018, WP(C).24576/2018, WP(C).22516/2018, WP(C).22669/2018, WP(C).24324/2018, WP(C).14788/2018, WP(C).21073/2018, WP(C).14872/2018, WP(C).15146/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.15146/2018 & conn.cases 13 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. 21073 of 2018 PETITIONER/S: THUNDATHIL HARDWARES THUNDATHIL BUILDING, ANACHAL,PALLIVASAL, DEVIKULAM, IDUKKI- 685 565,REPRESENTED BY ITS PROPRIETOR,SRI.T.K.VASUDEVAL NAIR. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA RESPONDENT/S: 1 THE STATE TAX OFFICER (IB) S.G.S.T DEPARTMENT,MINI CIVIL STATION (NEW BLOCK),IDUKKI AT THODUPUZHA- 685 584. 2 THE STATE TAX OFFICER S.G.S.T DEPARTMENT,DEVIKULAM, IDUKKI- 685 613. 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM- 695 002. 4 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI- 110001. 5 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI- 110001. 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 N. WARRIER WPC Nos.15146/2018 & conn.cases 14 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23301/2018, WP(C).22360/2018, WP(C).23997/2018, WP(C).16181/2018, WP(C).23198/2018, WP(C).22999/2018, WP(C).22376/2018, WP(C).24527/2018, WP(C).23459/2018, WP(C).21746/2018, WP(C).23363/2018, WP(C).16148/2018, WP(C).23055/2018, WP(C).24576/2018, WP(C).20979/2018, WP(C).22516/2018, WP(C).22669/2018, WP(C).24324/2018, WP(C).14788/2018, WP(C).14872/2018, WP(C).15146/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.15146/2018 & conn.cases 15 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. 21746 of 2018 PETITIONER/S: K.RAJAN AGED 62 YEARS PROPRIETOR, M/S.DHANYA SAW MILL,MALAYADI, VINOBA NIKETHAN P.O.,NEDUMANGAD, THIRUVANANTHAPURAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER (IB) STATE GOODS & SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 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 N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23301/2018, WP(C).22360/2018, WP(C).23997/2018, WP(C).16181/2018, WP(C).23198/2018, WP(C).22999/2018, WP(C).22376/2018, WP(C).24527/2018, WP(C).23459/2018, WP(C).23363/2018, WP(C).16148/2018, WP(C).23055/2018, WP(C).24576/2018, WP(C).20979/2018, WP(C).22516/2018, WP(C).22669/2018, WP(C).24324/2018, WP(C).14788/2018, WP(C).21073/2018, WP(C).14872/2018, WP(C).15146/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.15146/2018 & conn.cases 16 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. 22360 of 2018 PETITIONER/S: IBRAHIM MUSALIAR AGED 38 YEARS PROPRIETOR, M/S.PEGASUS INFOTECH,BEACH ROAD, KOLLAM BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER - I STATE GOODS & SERVICE TAX DEPARTMENT,FIRST CIRCLE, KOLLAM-691 001 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001 3 SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001 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).23301/2018, WP(C).23997/2018, WP(C).16181/2018, WP(C).23198/2018, WP(C).22999/2018, WP(C).22376/2018, WP(C).24527/2018, WP(C).23459/2018, WP(C).21746/2018, WP(C).23363/2018, WP(C).16148/2018, WP(C).23055/2018, WP(C).24576/2018, WP(C).20979/2018, WP(C).22516/2018, WP(C).22669/2018, WP(C).24324/2018, WP(C).14788/2018, WP(C).21073/2018, WP(C).14872/2018, WP(C).15146/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.15146/2018 & conn.cases 17 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. 22376 of 2018 PETITIONER/S: M/S ST. JULIANA'S PUBLIC SCHOOL KUMBALANGHI VAZHI PERUMPADAPPU, KOCHIREPRESENTED BY ITS MANAGER SR. VIMALA ANTONY. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE STATE TAX OFFICER (INVESTIGATION BRANCH) STATE GOODS AND SERVICE TAX DEPARTMENT, KERALAERNAKULAM AT EDAPPALLY, KOCHI 682024. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM 695001. 3 THE SECRETARY TAXES DEAPARTMENT GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM -695001. 4 UNION OF INDIA REPRESENTED OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI 110001. 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).23301/2018, WP(C).22360/2018, WP(C).23997/2018, WP(C).16181/2018, WP(C).23198/2018, WP(C).22999/2018, WP(C).24527/2018, WP(C).23459/2018, WP(C).21746/2018, WP(C).23363/2018, WP(C).16148/2018, WP(C).23055/2018, WP(C).24576/2018, WP(C).20979/2018, WP(C).22516/2018, WP(C).22669/2018, WP(C).24324/2018, WP(C).14788/2018, WP(C).21073/2018, WP(C).14872/2018, WP(C).15146/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.15146/2018 & conn.cases 18 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. 22516 of 2018 PETITIONER/S: RONY K.EAPEN AGED 31 YEARS, S/O. ABRAHAM VARGHESE, PROPRIETOR, M/S. RONY SAW MILL, POOZHIKKAD, PANDALAM, PATHANAMTHITTA - 689 512. 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 RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE STATE TAX OFFICER - 1 STATE GOODS AND SERVICES TAX DEPARTMENT, ADOOR, PATHANAMTHITTA - 689 645. 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).23301/2018, WP(C).22360/2018, WP(C).23997/2018, WP(C).16181/2018, WP(C).23198/2018, WP(C).22999/2018, WP(C).22376/2018, WP(C).24527/2018, WP(C).23459/2018, WP(C).21746/2018, WP(C).23363/2018, WP(C).16148/2018, WP(C).23055/2018, WP(C).24576/2018, WP(C).20979/2018, WP(C).22669/2018, WP(C).24324/2018, WP(C).14788/2018, WP(C).21073/2018, WP(C).14872/2018, WP(C).15146/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.15146/2018 & conn.cases 19 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. 22669 of 2018 PETITIONER/S: M/S. HONEST BAKERY KURIACHIRA P.O., THRISSUR, REPRESENTED BY ITS PROPRIETOR, JOSE P.R., S/O. RAPHEL, AGED 74 YEARS, RESIDING AT PERINCHERRY HOUSE, KURIACHIRA P.O., THRISSUR - 680006. BY ADVS. SRI.C.A.CHACKO SMT.C.M.CHARISMA SMT.MEGHA K.XAVIER RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI - 110001. 2 STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695001. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695001. 4 THE INTELLIGENCE OFFICER IB THRISSUR, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR - 680004. BY ADVS. SRI.M.RAJENDRA KUMAR, CGC SRI.M.RAJENDRA KUMAR CGC WPC Nos.15146/2018 & conn.cases 20 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).23301/2018, WP(C).22360/2018, WP(C).23997/2018, WP(C).16181/2018, WP(C).23198/2018, WP(C).22999/2018, WP(C).22376/2018, WP(C).24527/2018, WP(C).23459/2018, WP(C).21746/2018, WP(C).23363/2018, WP(C).16148/2018, WP(C).23055/2018, WP(C).24576/2018, WP(C).20979/2018, WP(C).22516/2018, WP(C).24324/2018, WP(C).14788/2018, WP(C).21073/2018, WP(C).14872/2018, WP(C).15146/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.15146/2018 & conn.cases 21 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. 22999 of 2018 PETITIONER/S: K.JAJI MOLE AGED 54 YEARS PROPRIETOR, 'M/S. JAJI'S DISTRIBUTORS', VPIV 415, PRASANTHI NAGAR, VADAKKEVILA, PATTATHANAM P.O., KOLLAM DISTRICT, PIN - 691 021. BY ADV. SRI.BOBBY JOHN RESPONDENT/S: 1 THE COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695 002. 2 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 3 THE STATE TAX OFFICER SECOND CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM, PIN - 691 002. 4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE) CENTRAL SECRETARIAT, NEW DELHI - 110 001. 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., WPC Nos.15146/2018 & conn.cases 22 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23301/2018, WP(C).22360/2018, WP(C).23997/2018, WP(C).16181/2018, WP(C).23198/2018, WP(C).22376/2018, WP(C).24527/2018, WP(C).23459/2018, WP(C).21746/2018, WP(C).23363/2018, WP(C).16148/2018, WP(C).23055/2018, WP(C).24576/2018, WP(C).20979/2018, WP(C).22516/2018, WP(C).22669/2018, WP(C).24324/2018, WP(C).14788/2018, WP(C).21073/2018, WP(C).14872/2018, WP(C).15146/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.15146/2018 & conn.cases 23 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. 23055 of 2018 PETITIONER/S: M/S. ORCHID HIGHLANDS LEISURE HOTEL AND SPA (A UNI OF ROYAL MUNNAR HOTELS PVT. LTD),SOUTH CHITHIRAPURAM, MUNNAR - 685 565,REPRESENTED BY ITS DIRECTOR,ABDUL RAHIM ASHRAF. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER (WC & LT) STATE GOODS AND SERVICE TAX DEPARTMENT,IDUKKI AT KATTAPPANA - 685 508. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 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).23301/2018, WP(C).22360/2018, WP(C).23997/2018, WP(C).16181/2018, WP(C).23198/2018, WP(C).22999/2018, WP(C).22376/2018, WP(C).24527/2018, WP(C).23459/2018, WP(C).21746/2018, WP(C).23363/2018, WP(C).16148/2018, WP(C).24576/2018, WP(C).20979/2018, WP(C).22516/2018, WP(C).22669/2018, WP(C).24324/2018, WP(C).14788/2018, WP(C).21073/2018, WP(C).14872/2018, WP(C).15146/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.15146/2018 & conn.cases 24 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. 23198 of 2018 PETITIONER/S: M/S. CLASSIC GRANITES CHERUKODE, VALLAPPUZHA, PATTAMBI, PALAKKAD DISTRICT, REPRESENTED BY ITS MANAGER JAMAL E.M. BY ADVS. SMT.S.K.DEVI SMT.P.K.MAYA DEVI RESPONDENT/S: 1 THE STATE TAX OFFICER, PATTAMBI PATTAMBI 679 104. 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. BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.R.HARISHANKAR 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 N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23301/2018, WP(C).22360/2018, WP(C).23997/2018, WP(C).16181/2018, WP(C).22999/2018, WP(C).22376/2018, WP(C).24527/2018, WP(C).23459/2018, WP(C).21746/2018, WP(C).23363/2018, WP(C).16148/2018, WP(C).23055/2018, WP(C).24576/2018, WP(C).20979/2018, WP(C).22516/2018, WP(C).22669/2018, WP(C).24324/2018, WP(C).14788/2018, WP(C).21073/2018, WP(C).14872/2018, WP(C).15146/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.15146/2018 & conn.cases 25 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. 23301 of 2018 PETITIONER/S: M/S. AL-FALAH METAL CRUSHER KATTA, VEMBAYAM, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING PARTNER-DINU K KURIAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT,NEDUMANGAD- 695541. 2 THE COMMISSIONER STATE GOODS ANS SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM -695001. 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).22360/2018, WP(C).23997/2018, WP(C).16181/2018, WP(C).23198/2018, WP(C).22999/2018, WP(C).22376/2018, WP(C).24527/2018, WP(C).23459/2018, WP(C).21746/2018, WP(C).23363/2018, WP(C).16148/2018, WP(C).23055/2018, WP(C).24576/2018, WP(C).20979/2018, WP(C).22516/2018, WP(C).22669/2018, WP(C).24324/2018, WP(C).14788/2018, WP(C).21073/2018, WP(C).14872/2018, WP(C).15146/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.15146/2018 & conn.cases 26 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. 23363 of 2018 PETITIONER/S: B.OMANA AMMA AGED 62 YEARS PROPRIETOR, M/S OMANA ELECTRONICS,KATCHERY JUNCTION, KOTTARAKKARA, KOLLAM DISTRICT,PIN-691572. BY ADV. SRI.BOBBY JOHN RESPONDENT/S: 1 THE COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN-695002. 2 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM,PIN- 695001. 3 THE STATE TAX OFFICER-1 STATE GOODS AND SERVICE TAX DEPARTMENT,KOTTARAKKARA, KOLLAM, PIN-691506. 4 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT,KOTTARAKKARA, KOLLAM, PIN-691506. 5 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT,FINANCE DEPARTMENT, (REVENUE) CENTRAL SECRETARIAT,NEW DELHI-110001. WPC Nos.15146/2018 & conn.cases 27 BY ADVS. SRI.TULASI PANICKER, CGC SRI.TULASI PANICKER CGC 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).23301/2018, WP(C).22360/2018, WP(C).23997/2018, WP(C).16181/2018, WP(C).23198/2018, WP(C).22999/2018, WP(C).22376/2018, WP(C).24527/2018, WP(C).23459/2018, WP(C).21746/2018, WP(C).16148/2018, WP(C).23055/2018, WP(C).24576/2018, WP(C).20979/2018, WP(C).22516/2018, WP(C).22669/2018, WP(C).24324/2018, WP(C).14788/2018, WP(C).21073/2018, WP(C).14872/2018, WP(C).15146/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.15146/2018 & conn.cases 28 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. 23459 of 2018 PETITIONER/S: THE MAGIK OVEN 15/335, COURT ROAD, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, SRI.P.ABDUL JABBAR. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.S.JAFFERALI RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT KERALA,2ND CIRCLE, PALAKKAD-678001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM-695002. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM -695001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110001 BY ADVS. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.SHEELA DEVI.I. SC CENTRAL BOARD OF EXCISE AND CUSTOMS WPC Nos.15146/2018 & conn.cases 29 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23301/2018, WP(C).22360/2018, WP(C).23997/2018, WP(C).16181/2018, WP(C).23198/2018, WP(C).22999/2018, WP(C).22376/2018, WP(C).24527/2018, WP(C).21746/2018, WP(C).23363/2018, WP(C).16148/2018, WP(C).23055/2018, WP(C).24576/2018, WP(C).20979/2018, WP(C).22516/2018, WP(C).22669/2018, WP(C).24324/2018, WP(C).14788/2018, WP(C).21073/2018, WP(C).14872/2018, WP(C).15146/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.15146/2018 & conn.cases 30 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. 23997 of 2018 PETITIONER/S: SHERAFUDEEN SHEMINSHA AGED 25 YEARS, D/O.SHARAFUDEEN,NEO MOBILES, NEAR K.S.R.T.C., KARUNAGAPPALLY,KOLLAM 690518 BY ADVS. SRI.P.B.SAHASRANAMAN SRI.K.JAGADEESH SRI.T.S.HARIKUMAR RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER KARUNAGAPPALLY, KOLLAM 690518 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM, 695001 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECREATRIAT, THIRUAVANANTHAPURAM 695001 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NEW DELHI 110001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23301/2018, WP(C).22360/2018, WP(C).16181/2018, WP(C).23198/2018, WP(C).22999/2018, WP(C).22376/2018, WP(C).24527/2018, WP(C).23459/2018, WP(C).21746/2018, WP(C).23363/2018, WP(C).16148/2018, WP(C).23055/2018, WP(C).24576/2018, WP(C).20979/2018, WP(C).22516/2018, WP(C).22669/2018, WP(C).24324/2018, WP(C).14788/2018, WP(C).21073/2018, WP(C).14872/2018, WP(C).15146/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.15146/2018 & conn.cases 31 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. 24324 of 2018 PETITIONER/S: SHAJI.N.K. AGED 39 YEARS N P JEWELLERS A M ROAD, OLD PRIVATE BUS STAND, PERUMBAVOOR, ERNAKULAM 683 542. BY ADVS. DR.K.P.PRADEEP SMT.NEENA ARIMBOOR SMT.T.THASMI SRI.K.P.KESAVAN NAIR SRI.SANAND RAMAKRISHNAN SRI.T.T.BIJU RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM 695 001. 2 COMMERCIAL TAX OFFICER 2ND CIRCLE DEPARTMENT OF COMMERCIAL TAXES, PERUMBAVOOR, ERNAKULAM 683 542. 3 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT TAX TOWERS, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM 695 002. 4 GOODS AND SERVICE TAX COUNCIL GOVERNMENT OF INDIA, OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARATI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI 110 001, REPRESENTED BY ITS ADDITIONAL SECRETARY. WPC Nos.15146/2018 & conn.cases 32 BY ADVS. ASSISTANT SOLICITOR GENERAL ASSISTANT SOLICITOR GENERAL 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).23301/2018, WP(C).22360/2018, WP(C).23997/2018, WP(C).16181/2018, WP(C).23198/2018, WP(C).22999/2018, WP(C).22376/2018, WP(C).24527/2018, WP(C).23459/2018, WP(C).21746/2018, WP(C).23363/2018, WP(C).16148/2018, WP(C).23055/2018, WP(C).24576/2018, WP(C).20979/2018, WP(C).22516/2018, WP(C).22669/2018, WP(C).14788/2018, WP(C).21073/2018, WP(C).14872/2018, WP(C).15146/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.15146/2018 & conn.cases 33 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. 24527 of 2018 PETITIONER/S: FRANCO ANTO VELUKKARAN AGED 48 YEARS PROPRIETOR, M/S.ST.GEORGE MIRROR WORKS,PERAMANGALAM, THRISSUR. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE AGRICULTURAL INCOME TAX & STAT TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA,THRISSUR 680004. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM 695 001. 3 THE SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, 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. L. RAM MOHAN RAM MOHAN L. WPC Nos.15146/2018 & conn.cases 34 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).23301/2018, WP(C).22360/2018, WP(C).23997/2018, WP(C).16181/2018, WP(C).23198/2018, WP(C).22999/2018, WP(C).22376/2018, WP(C).23459/2018, WP(C).21746/2018, WP(C).23363/2018, WP(C).16148/2018, WP(C).23055/2018, WP(C).24576/2018, WP(C).20979/2018, WP(C).22516/2018, WP(C).22669/2018, WP(C).24324/2018, WP(C).14788/2018, WP(C).21073/2018, WP(C).14872/2018, WP(C).15146/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.15146/2018 & conn.cases 35 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. 24576 of 2018 PETITIONER/S: K.V.KUMAR PROPRIETOR, M/S. HOTEL AMITH, HOUSING BOARD JUNCTION, S.S.KOVIL ROAD, THIRUVANANTHAPURAM. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.B.PRABHAKARAN RESPONDENT/S: 1 STATE TAX OFFICER (LUXURY TAX) STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. 3 THE SECRETARY, TAXES DEPARTMENT,GOVT. OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23301/2018, WP(C).22360/2018, WP(C).23997/2018, WP(C).16181/2018, WP(C).23198/2018, WP(C).22999/2018, WP(C).22376/2018, WP(C).24527/2018, WP(C).23459/2018, WP(C).21746/2018, WP(C).23363/2018, WP(C).16148/2018, WP(C).23055/2018, WP(C).20979/2018, WP(C).22516/2018, WP(C).22669/2018, WP(C).24324/2018, WP(C).14788/2018, WP(C).21073/2018, WP(C).14872/2018, WP(C).15146/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.15146/2018 & conn.cases 36 JUDGMENT [ WP(C) 15146/2018,WP(C).14788/2018 WP(C).14872/2018 WP(C).16148/2018 ,WP(C).16181/2018 ,WP(C).20979/2018 WP(C).21073/2018 ,WP(C).21746/2018 ,WP(C).22360/2018 WP(C).22376/2018 ,WP(C).22516/2018 ,WP(C).22669/2018 WP(C).22999/2018 ,WP(C).23055/2018 ,WP(C).23198/2018 WP(C).23301/2018 ,WP(C).23363/2018 ,WP(C).23459/2018 WP(C).23997/2018 ,WP(C).24324/2018 ,WP(C).24527/2018 WP(C).24576/2018 ] …... 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 JUDGE WPC Nos.15146/2018 & conn.cases 37 APPENDIX OF WP(C) 15146/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: A TRUE COPY OF THE COMPOUNDING ORDER IN FORM IE DATED 14-09-2017 ISSUED BY THE COMMERCIAL TAX OFFICER (WORKS CONTRACT), ALAPPUZHA. EXHIBIT P2: A TRUE COPY OF THE PENALTY ORDER NO.CR:12/2017 -18 (ASSESSMENT YEAR 2016-17) ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3: A TRUE COPY OF THE PROCEEDINGS NO.32041515802/16-17 DATED 11.04.2018 UNDER SECTION 25 OF THE KVAT FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT P4: A TRUE COPY OF THE INTERIM ORDER DATED 04.04.2018 PASSED IN WP(C) NO.11335 OF 2018 BY THE HON'BLE HIGH COURT OF KERALA. WPC Nos.15146/2018 & conn.cases 38 APPENDIX OF WP(C) 14788/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17(CST) DATED 15-03-2018. EXHIBIT P2 COPY OF ORDER IN WP(C) NO.11335/18 OF THIS HON'BLE COURT DATED 04-04-2018. WPC Nos.15146/2018 & conn.cases 39 APPENDIX OF WP(C) 14872/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF PRE-ASSESSMENT NOTICE DATED 10.11.2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF REPLY DATED 11.12.2017 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE ASSESSMENT ORDER NO. 32101034095/2016-17 DATED 15.12.2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2016-17. EXHIBIT P4 A TRUE COPY OF THE INTERIM ORDER DATED 04.04.2018 PASSED IN W.P.(C)NO. 11335 OF 2018 BY THE HON'BLE HIGH COURT OF KERALA. WPC Nos.15146/2018 & conn.cases 40 APPENDIX OF WP(C) 16148/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF PRE-ASSESSMENT NOTICE NO.32010700814/2011-12 DATED 25-4-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEARS 2011- 12. EXHIBIT P2 TRUE COPY OF PRE-ASSESSMENT NOTICE NO.32010700814/2012-13 DATED 25-4-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEARS 2012- 13. EXHIBIT P3 TRUE COPY OF PRE-ASSESSMENT NOTICE NO.32010700814/2013-14 DATED 25-4-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEARS 2013- 14. EXHIBIT P4 TRUE COPY OF PRE-ASSESSMENT NOTICE NO.32010700814/2014-15 DATED 25-4-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEARS 2014- 15. EXHIBIT P5 TRUE COPY OF PRE-ASSESSMENT NOTICE NO.32010700814/2015-16 DATED 25-4-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEARS 2015- 16. EXHIBIT P6 TRUE COPY OF PRE-ASSESSMENT NOTICE NO.32010700814/2016-17 DATED 25-4-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEARS 2016- 17. EXHIBIT P7 A TRUE COPY OF THE INTERIM ORDER DATED 4-5- 2018 PASSED IN WP(C)NO.15106 OF 2018 BY THE HON'BLE HIGH COURT OF KERALA. WPC Nos.15146/2018 & conn.cases 41 APPENDIX OF WP(C) 16181/2018 PETITIONER'S/S EXHIBITS: EXHIBIT- P1 TRUE COPY OF THE PRE ASSESSMENT NOTICE NO. A1-62/17 DATED 23.04.2018 ISSUED BY THE 1ST RESPONDENT. 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. WPC Nos.15146/2018 & conn.cases 42 APPENDIX OF WP(C) 20979/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1: A TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 02.08.2013 ISSUED UNDER THE KVAT ACT, 2003 WITH TIN.32011393173 ON THE ROLLS OF THE COMMERCIAL TAX OFFICER, WORKS CONTRACT, THIRUVANANTHAPURAM. EXHIBIT-P2: A TRUE COPY OF THE SHOW-CAUSE NOTICE ISSUED U/S.25(1) OF THE KVAT ACT, 2003 FOR 2013-14 DATED 05.06.2018. EXHIBIT-P2(A): A TRUE COPY OF THE SHOW-CAUSE NOTICE ISSUED U/S.25(1) OF THE KVAT ACT, 2003 FOR 2014-15 DATED 05.06.2018. EXHIBIT-P2(B): A TRUE COPY OF THE SHOW-CAUSE NOTICE ISSUED U/S.25(1) OF THE KVAT ACT, 2003 FOR 2015-16 DATED 05.06.2018. EXHIBIT-P2(C): A TRUE COPY OF THE SHOW-CAUSE NOTICE ISSUED U/S.25(1) OF THE KVAT ACT, 2003 FOR 2016-17 DATED 05.06.2018. EXHIBIT-P2(D): A TRUE COPY OF THE SHOW-CAUSE NOTICE ISSUED U/S.25(1) OF THE KVAT ACT, 2003 FOR 2017-18 DATED 05.06.2018. WPC Nos.15146/2018 & conn.cases 43 APPENDIX OF WP(C) 21073/2018 PETITIONER'S/S EXHIBITS: EXT P1 A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED U/S.67(1) OF THE KVAT ACT FOR 2016-17 DATED 04/05/2018. WPC Nos.15146/2018 & conn.cases 44 APPENDIX OF WP(C) 21746/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 19.05.2018. EXHIBIT-P1(A): COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 19.05.2018. EXHIBIT-P2: COPY OF ORDER IN W.P.(C) NO.14383/18 OF THIS HON'BLE COURT 27.04.2018. WPC Nos.15146/2018 & conn.cases 45 APPENDIX OF WP(C) 22360/2018 PETITIONER'S/S EXHIBITS: EXT.P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXT.P2 COPY OF ORDER IN W.P.(C) NO.14383/18 OF THIS HON'BLE COURT WPC Nos.15146/2018 & conn.cases 46 APPENDIX OF WP(C) 22376/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE NO.ABE 111.IR- 284/17-18 DATED 31/3/2018. WPC Nos.15146/2018 & conn.cases 47 APPENDIX OF WP(C) 22516/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ORDER NO. CR.NO.05/16-17 DATED 19.02.2018 PASSED BY THE 2ND RESPONDENT. EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE DATED 19.02.2018 ISSUED BY THE 2ND RESPONDENT. WPC Nos.15146/2018 & conn.cases 48 APPENDIX OF WP(C) 22669/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF SUMMONS DATED 27.2.2018 ISSUED BY 4TH RESPONDENT TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF ORDER DATED 27.4.2018 IN W.P. (C) NO.14625/2018. WPC Nos.15146/2018 & conn.cases 49 APPENDIX OF WP(C) 22999/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2013-14, DATED 30.10.2017 PASSED BY THE THIRD RESPONDENT. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 04.04.2018, PASSED BY THIS HON'BLE COURT IN W.P.(C)NO. 11335 OF 2018. EXHIBIT P2A TRUE COPY OF THE INTERIM ORDER DATED 27.06.2018 PASSED BY THIS HON'BLE COURT IN W.P.(C)NO. 20934 OF 2018. WPC Nos.15146/2018 & conn.cases 50 APPENDIX OF WP(C) 23055/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONENT FOR THE YEAR 2015-16 DATED 23.6.2018. EXHIBIT P1(A) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 22.06.2018. EXHIBIT P2 COPY OF ORDER IN WPC NO. 14383/18 OF THIS HON'BLE COURT DATED 27.4.2018. WPC Nos.15146/2018 & conn.cases 51 APPENDIX OF WP(C) 23198/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 32091129257/2016-17 DATED 12-06-2018 WPC Nos.15146/2018 & conn.cases 52 APPENDIX OF WP(C) 23301/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED ON 25.01.2018. EXHIBIT P2 COPY OF ORDER IN WP(C) NO.14383/18 OF THIS HON'BLE COURT. WPC Nos.15146/2018 & conn.cases 53 APPENDIX OF WP(C) 23363/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2014-15 DATED 30.01.2018 PASSED BY THE THIRD RESPONDENT. EXHIBIT P1(A) TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-16 DATED 30.01.2018 PASSED BY THE THIRD RESPONDENT. EXHIBIT P1(B) TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2016-17 DATED 30.01.2018 PASSED BY THE THIRD RESPONDENT. EXHIBIT P2 TRUE COPY OF THE APPEAL FOR THE YEAR 2014- 15 DATED 20.2.2018 FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER. EXHIBIT P2(A) TRUE COPY OF THE APPEAL FOR THE YEAR 2015- 16 DATED 20.2.2018 FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER. EXHIBIT P2(B) TRUE COPY OF THE APPEAL FOR THE YEAR 2016- 17 DATED 20.2.2018 FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER. EXHIBIT P3 TRUE COPY OF THE SAID DEMAND NOTICE DATED 18.06.2018 ISSUED BY THE FOURTH RESPONDENT. EXHIBIT P4 TRUE COPY OF THE INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT IN WP(C) NO.11335 OF 2018. EXHIBIT P4(A) TRUE COPY OF THE INTERIM ORDER DATED 02.07.2018 PASSED BY THIS HON'BLE COURT IN WP(C) NO.21738 OF 2018. WPC Nos.15146/2018 & conn.cases 54 APPENDIX OF WP(C) 23459/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 29/5/2018 EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 29/5/2018 EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 29/5/2018. EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 29/5/2018. WPC Nos.15146/2018 & conn.cases 55 APPENDIX OF WP(C) 23997/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE TRUE PHOTOSTAT COPY OF THE ASSESSMENT ORDER OF THE PETITIONER VIDE ORDER NO. 32020988927/2016-17 DATED 31.03.2018 EXHIBIT P2 THE TRUE PHOTOSTAT COPY OF THE PENALTY ORDER OF THE PETITIONER UNDER SECTION 67(1) OF THE KERALA VALUE ADDED TAX ACT VIDES ORDER NO. 32020988927/2016-17 DATED 31.03.2018 EXHIBIT P3 THE TRUE PHOTOSTAT COPY OF THE ORDER DATED 04.04.2018 IN WPC.NO. 11335/2018 WPC Nos.15146/2018 & conn.cases 56 APPENDIX OF WP(C) 24324/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE NO 32151366472/14- 15 DATED 09-07-2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2 TRUE COPY OF THE NOTICE NO 32151366472/15- 16 DATED 09-07-2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF THE NOTICE NO 32151366472/16- 17 DATED 09-07-2018 ISSUED BY THE 2ND RESPONDENT. WPC Nos.15146/2018 & conn.cases 57 APPENDIX OF WP(C) 24527/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE NO.32080762214/17- 18 DATED 11.6.2018 WPC Nos.15146/2018 & conn.cases 58 APPENDIX OF WP(C) 24576/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. LT.32015279136/14-15 DATED 30.06.2018 PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P1(A) TRUE COPY OF THE ASSESSMENT ORDER NO. LT.32015279136/15-16 DATED 30.06.2018 PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P1(B) TRUE COPY OF THE ASSESSMENT ORDER NO. LT.32015279136/16-17 DATED 30.06.2018 PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. 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. Css/ "