C.V. Wilson, Proprietor V. The State Tax Officer, Wadakkanchery and The Commissioner, State Goods and Service Tax Department, Thiruvananthapuram and State of Kerala and Union of India

WP(C)/15729/2018

AI Insights

In this batch of writ petitions, the petitioners challenged various orders and notices issued by the tax authorities under the KSGST Act and KVAT Act. The main issues revolved around the validity of Section 174 of the KSGST Act and the applicability of limitation under Section 25(1) of the KVAT Act. The court, referencing a previous judgment (W.P. (C) No.11335 of 2018), upheld the actions of the tax authorities and dismissed the petitions, affirming the legal standing of the challenged provisions and the enforcement actions taken under them.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 814673 (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: S K DEVI; SANTHOSH ABRAHAM
• Keywords: Assessment Order; Demand barred by limitation; Demand barred by limitation; Demand notice; Penalty order; 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. 19521 of 2018 PETITIONER/S: C.V.WILSON AGED 50 YEARS PROPRIETOR, M/S.CEE VEES AGENCIES, ELANAD, WADAKKANCHERY. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE STATE TAX OFFICER WADAKKANCHERY-680582. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. 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., W.P.(C) No.19521 & Conn. Cases -2- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).13930/2018, WP(C).14128/2018, WP(C).15726/2018, WP(C).15728/2018, WP(C).15729/2018, WP(C).15924/2018, WP(C).15925/2018, WP(C).16321/2018, WP(C).16722/2018, WP(C).16723/2018, WP(C).16930/2018, WP(C).17323/2018, WP(C).17324/2018, WP(C).17325/2018, WP(C).17326/2018, WP(C).17528/2018, WP(C).17529/2018, WP(C).17728/2018, WP(C).17929/2018, WP(C).18525/2018, WP(C).27734/2018, WP(C).29131/2018, WP(C).29342/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19521 & 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. 13930 of 2018 PETITIONER/S: TRESA THOMAS M/S KOHINOOR GRANITES, MANNUR, PALAKKAD,NOW RESIDING AT ELUVATHINGAL HOUSE, MURINGOOR PO, THIRSSUR-680316. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS SERVICE TAX DEPARTMENT,KERALA, FIRST CIRCLE, PALAKKAD-678001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA PO, THIRUVANANTHAPURAM-695002. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695001. W.P.(C) No.19521 & Conn. Cases -4- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110001. 5 THE DEPUTY TAHSILDAR TALUK OFFICE, CHALAKKUDY, THRISSUR-680316. BY ADVS. SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & 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).29131/2018, WP(C).29342/2018, WP(C).27734/2018, WP(C).14128/2018, WP(C).15726/2018, WP(C).15728/2018, WP(C).15729/2018, WP(C).15924/2018, WP(C).15925/2018, WP(C).16321/2018, WP(C).16722/2018, WP(C).16723/2018, WP(C).16930/2018, WP(C).17323/2018, WP(C).17324/2018, WP(C).17325/2018, WP(C).17326/2018, WP(C).17728/2018, WP(C).17528/2018, WP(C).17529/2018, WP(C).17929/2018, WP(C).18525/2018, WP(C).19521/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19521 & 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. 14128 of 2018 PETITIONER/S: JOSE MATHEW AGED 59 YEARS PROP: ROYAL MARBLES & GRANITES, MUTTUCHIRA, KADUTHURUTHY, KOTTAYAM DISTRICT, PIN-686613. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER KVAT SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, CIVIL STATION, KOTTAYAM, PIN-686001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM-695002. 3 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695002. W.P.(C) No.19521 & Conn. Cases -6- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. 5 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, PALAI, PIN-680575. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS, THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).29131/2018, WP(C).29342/2018, WP(C).27734/2018, WP(C).13930/2018, WP(C).15726/2018, WP(C).15728/2018, WP(C).15729/2018, WP(C).15924/2018, WP(C).15925/2018, WP(C).16321/2018, WP(C).16722/2018, WP(C).16723/2018, WP(C).16930/2018, WP(C).17323/2018, WP(C).17324/2018, WP(C).17325/2018, WP(C).17326/2018, WP(C).17728/2018, WP(C).17528/2018, WP(C).17529/2018, WP(C).17929/2018, WP(C).18525/2018, WP(C).19521/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19521 & 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. 15726 of 2018 PETITIONER/S: M/S.PRESTIGE MARKETING DIVISION IX/28A, KEEZHMADU, ERUMATHALA P.O, ALUVA REPRESENTED BY A.K.ABDUL AZIZ, MANAGING PARTNER. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF STATE TAX II SGST DEPARTMENT, SPECIAL CIRCLE, MATTANCHERRY AT ALUVA. 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. W.P.(C) No.19521 & Conn. Cases -8- BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS, THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).29131/2018, WP(C).29342/2018, WP(C).27734/2018, WP(C).13930/2018, WP(C).14128/2018, WP(C).15728/2018, WP(C).15729/2018, WP(C).15924/2018, WP(C).15925/2018, WP(C).16321/2018, WP(C).16722/2018, WP(C).16723/2018, WP(C).16930/2018, WP(C).17323/2018, WP(C).17324/2018, WP(C).17325/2018, WP(C).17326/2018, WP(C).17728/2018, WP(C).17528/2018, WP(C).17529/2018, WP(C).17929/2018, WP(C).18525/2018, WP(C).19521/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19521 & 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. 15728 of 2018 PETITIONER/S: M/S. AL-MANAMA WEDDING CENTRE MAIN ROAD, KOLLAM,REPRESENTED BY A.K.ABDUL AZIZ,MANAGING PARTNER BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 STATE TAX OFFICER SGST DEPARTMENT, OFFICE OF THE ASSISTANT COMMISSIONER,SPECIAL CIRCLE, KOLLAM-02 2 THE COMMISSIONER STATE GOODS & SERVICES 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 W.P.(C) No.19521 & Conn. Cases -10- ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SRI.SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS, THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).29131/2018, WP(C).29342/2018, WP(C).27734/2018, WP(C).13930/2018, WP(C).14128/2018, WP(C).15726/2018, WP(C).15729/2018, WP(C).15924/2018, WP(C).15925/2018, WP(C).16321/2018, WP(C).16722/2018, WP(C).16723/2018, WP(C).16930/2018, WP(C).17323/2018, WP(C).17324/2018, WP(C).17325/2018, WP(C).17326/2018, WP(C).17728/2018, WP(C).17528/2018, WP(C).17529/2018, WP(C).17929/2018, WP(C).18525/2018, WP(C).19521/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19521 & 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. 15729 of 2018 PETITIONER/S: M/S. RAPHEAL & COMPANY XII/338, PERUMBILLISSERY WEST, CHERPU P.O., THRISSUR REPRESENTED BY V.P.RAPHAEL, MNAGINGPARTNER. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 ASSISTANT COMMISSIONER (ASMT.)-IV SPECIAL CIRCLE, COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, POOTHOLE,THRISSUR-680 004. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM695001. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. W.P.(C) No.19521 & Conn. Cases -12- 4 CENTRAL BOARD OF EXCISE 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., SRI.SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & 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).29131/2018, WP(C).29342/2018, WP(C).27734/2018, WP(C).13930/2018, WP(C).14128/2018, WP(C).15726/2018, WP(C).15728/2018, WP(C).15924/2018, WP(C).15925/2018, WP(C).16321/2018, WP(C).16722/2018, WP(C).16723/2018, WP(C).16930/2018, WP(C).17323/2018, WP(C).17324/2018, WP(C).17325/2018, WP(C).17326/2018, WP(C).17728/2018, WP(C).17528/2018, WP(C).17529/2018, WP(C).17929/2018, WP(C).18525/2018, WP(C).19521/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19521 & 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. 15924 of 2018 PETITIONER/S: M/S. MEATEK FOOD MACHINERIES INDIA (P) LTD. KKLM/42 & KKLM/43, KOOTHATTUKULAM, 8, EDAYAR, ERNAKULAM DISTRICT, REPRESENTED BY ITS PROJECT MANAGER, IRFAN AHMAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER (WC & LT) OFFICE OF THE DY. COMMISSIONER, COMMERCIAL TAXES,MATTANCHERRY - 682 002. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. W.P.(C) No.19521 & Conn. Cases -14- 3 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. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SRI.SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS, THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).29131/2018, WP(C).29342/2018, WP(C).27734/2018, WP(C).13930/2018, WP(C).14128/2018, WP(C).15726/2018, WP(C).15728/2018, WP(C).15729/2018, WP(C).15925/2018, WP(C).16321/2018, WP(C).16722/2018, WP(C).16723/2018, WP(C).16930/2018, WP(C).17323/2018, WP(C).17324/2018, WP(C).17325/2018, WP(C).17326/2018, WP(C).17728/2018, WP(C).17528/2018, WP(C).17529/2018, WP(C).17929/2018, WP(C).18525/2018, WP(C).19521/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19521 & 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. 15925 of 2018 PETITIONER/S: S. AJITHKUMAR AGED 44 YEARS M/S DAIWIK MOTORS, PULAMON P.O, KOTTARAKKARA, KOLLAM DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER SQUAD NO II, COMMERCIAL TAXES, KOLLAM AT KOTTARAKKARA 691 506. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001. W.P.(C) No.19521 & Conn. Cases -16- 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIATE, THIRUVANANTHAPURAM 695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 9001. BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SRI.SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS, SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.THOMAS MATHEW NELLIMOOTTIL SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).29131/2018, WP(C).29342/2018, WP(C).27734/2018, WP(C).13930/2018, WP(C).14128/2018, WP(C).15726/2018, WP(C).15728/2018, WP(C).15729/2018, WP(C).15924/2018, WP(C).16321/2018, WP(C).16722/2018, WP(C).16723/2018, WP(C).16930/2018, WP(C).17323/2018, WP(C).17324/2018, WP(C).17325/2018, WP(C).17326/2018, WP(C).17728/2018, WP(C).17528/2018, WP(C).17529/2018, WP(C).17929/2018, WP(C).18525/2018, WP(C).19521/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19521 & 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. 16321 of 2018 PETITIONER/S: M U ASHIK PROPRIETOR, M/S. ROYAL TRADERS, M.H. KAVALA, PONJASSERY P.O, PERUMBAVOOR. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 STATE TAX OFFICER IST CIRCLE, SGST DEPARTMENT, MINI CIVIL STATION, 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 659 001. W.P.(C) No.19521 & Conn. Cases -18- 4 CENTRAL BOARD OF EXCISE 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., SRI.SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS, SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.R.HARISHANKAR SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).29131/2018, WP(C).29342/2018, WP(C).27734/2018, WP(C).13930/2018, WP(C).14128/2018, WP(C).15726/2018, WP(C).15728/2018, WP(C).15729/2018, WP(C).15924/2018, WP(C).15925/2018, WP(C).16722/2018, WP(C).16723/2018, WP(C).16930/2018, WP(C).17323/2018, WP(C).17324/2018, WP(C).17325/2018, WP(C).17326/2018, WP(C).17728/2018, WP(C).17528/2018, WP(C).17529/2018, WP(C).17929/2018, WP(C).18525/2018, WP(C).19521/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19521 & 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. 16722 of 2018 PETITIONER/S: M/S. CLASSIC HYUNDAI THAZHE MUTTIL, KALPETTA WAYANAD-673 121,REPRESENTED BY IT'S MANAGING PARTNER MR.ABDULLA. BY ADVS. SMT.K.LATHA SMT.M.K.HAJARA SRI.C.RAMACHANDRAN RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS AND SERVICE TAXES DEPARTMENT,OFFICE OF THE ASSISTANT COMMISSIONER OF STATE TAX(INT),WAYANAD AT KALPATTA-673 121. 2 THE COMMISSIONER OFS TATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM-695 002. 3 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695 001. W.P.(C) No.19521 & Conn. Cases -20- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. 5 DEPUTY TAHASILDHAR REVENE RECOVERY, COLLECTORATE OFFICE,KOZHIKODE-673 001. BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SRI.SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS, SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.THOMAS MATHEW NELLIMOOTTIL SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).29131/2018, WP(C).29342/2018, WP(C).27734/2018, WP(C).13930/2018, WP(C).14128/2018, WP(C).15726/2018, WP(C).15728/2018, WP(C).15729/2018, WP(C).15924/2018, WP(C).15925/2018, WP(C).16321/2018, WP(C).16723/2018, WP(C).16930/2018, WP(C).17323/2018, WP(C).17324/2018, WP(C).17325/2018, WP(C).17326/2018, WP(C).17728/2018, WP(C).17528/2018, WP(C).17529/2018, WP(C).17929/2018, WP(C).18525/2018, WP(C).19521/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19521 & 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. 16723 of 2018 PETITIONER/S: PEREPPADANS GOLD PARK LAYATHIL BUILDINGS, NEAR KRISHNA TEMPLE,NEYYATTINKARA, THIRUVANANTHAPURAM, PIN: 695 121REPRESENTED BY ITS MANAGING PARTNER, JINTO P.GEORGE. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.M.RAJAGOPAL RESPONDENT/S: 1 ASSISTANT COMMISSIONER-(ASSESSMENT) SGST DEPARTMENT, SPECIAL CIRCLE,TAX TOWERS, THIRUVANANTHAPURAM - PIN: 695 002. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM 695 001. W.P.(C) No.19521 & Conn. Cases -22- 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK,NEW DELHI 110 001. 4 THE ASSISTANT COMMISSIONER SGST DEPARTMENT NEYYATTINKARA, THIRUVANANTHPURAM DISTRICT,PIN: 695 121. 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).29131/2018, WP(C).29342/2018, WP(C).27734/2018, WP(C).13930/2018, WP(C).14128/2018, WP(C).15726/2018, WP(C).15728/2018, WP(C).15729/2018, WP(C).15924/2018, WP(C).15925/2018, WP(C).16321/2018, WP(C).16722/2018, WP(C).16930/2018, WP(C).17323/2018, WP(C).17324/2018, WP(C).17325/2018, WP(C).17326/2018, WP(C).17728/2018, WP(C).17528/2018, WP(C).17529/2018, WP(C).17929/2018, WP(C).18525/2018, WP(C).19521/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19521 & 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. 16930 of 2018 PETITIONER/S: M/S. MARHABA TRADERS VENDUVAZHY, KARUKADAM.P.O.,REPRESENTED BY ITS PROPRIETORIX,SOUDHABEEVI SHOUKKATHALI. BY ADVS. SMT.S.K.DEVI SRI.M.RAJ MOHAN RESPONDENT/S: 1 THE INTELLIGENCE OFFICER SQUAD NO.I, COMMERCIAL TAXES,MATTANCHERY AT ALUVA.683 101. 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. W.P.(C) No.19521 & Conn. Cases -24- 4 THE COMMERCIAL TAX OFFICER DEPT. OF COMMERCIAL TAXES,KOTHAMANGALAM.686 691. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SRI.SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS, THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).29131/2018, WP(C).29342/2018, WP(C).27734/2018, WP(C).13930/2018, WP(C).14128/2018, WP(C).15726/2018, WP(C).15728/2018, WP(C).15729/2018, WP(C).15924/2018, WP(C).15925/2018, WP(C).16321/2018, WP(C).16722/2018, WP(C).16723/2018, WP(C).17323/2018, WP(C).17324/2018, WP(C).17325/2018, WP(C).17326/2018, WP(C).17728/2018, WP(C).17528/2018, WP(C).17529/2018, WP(C).17929/2018, WP(C).18525/2018, WP(C).19521/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19521 & 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. 17323 of 2018 PETITIONER/S: TATUES VALINGAL JOSEPH AGED 50 YEARS PROPRIETOR, BRIGHT AGENCIES, LEELA ESTATE, GROUND FLOOR,PROVIDENT FUND ROAD, KALOOR, KOCHI-682017. BY ADVS. SRI.R.RAMAKRISHNAN POTTY SRI.R.MURALIDHARAN (AROOR) RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE-III, DEPARTMENT OF STATE GOODS AND SERVICE TAX, STATE TAX COMPLEX, ERNAKULAM, PIN-682015. 2 THE COMMISSIONER OF INCOME TAXES TAX TOWER, KILLIPALAM, KARAMANA PO, THIRUVANANTHAPURAM-695002. 3 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-PIN-695002. W.P.(C) No.19521 & Conn. Cases -26- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110001. 5 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICE TAX,ERNAKULAM AT CIVIL STATION, KAKKANAD, PIN-682030. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SRI.SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS, THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).29131/2018, WP(C).29342/2018, WP(C).27734/2018, WP(C).13930/2018, WP(C).14128/2018, WP(C).15726/2018, WP(C).15728/2018, WP(C).15729/2018, WP(C).15924/2018, WP(C).15925/2018, WP(C).16321/2018, WP(C).16722/2018, WP(C).16723/2018, WP(C).16930/2018, WP(C).17324/2018, WP(C).17325/2018, WP(C).17326/2018, WP(C).17728/2018, WP(C).17528/2018, WP(C).17529/2018, WP(C).17929/2018, WP(C).18525/2018, WP(C).19521/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19521 & Conn. Cases -27- 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. 17324 of 2018 PETITIONER/S: VASUDEVAN M.R PROPRIETOR, LAKSHMI POULTRY FARM AND HATCHERIES, TP- 8/267, 268, CHETAHALLUR (PO), MANNARKKAD, PALAKKAD. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.S.JAFFERALI RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE GOODS SERVICE TAX DEPARTMENT MANNARKKAD, PALAKKAD-678582. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. W.P.(C) No.19521 & Conn. Cases -28- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. 5 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678001. BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SRI.SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS, SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.SHEELA DEVI.I. SC CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).29131/2018, WP(C).29342/2018, WP(C).27734/2018, WP(C).13930/2018, WP(C).14128/2018, WP(C).15726/2018, WP(C).15728/2018, WP(C).15729/2018, WP(C).15924/2018, WP(C).15925/2018, WP(C).16321/2018, WP(C).16722/2018, WP(C).16723/2018, WP(C).16930/2018, WP(C).17323/2018, WP(C).17325/2018, WP(C).17326/2018, WP(C).17728/2018, WP(C).17528/2018, WP(C).17529/2018, WP(C).17929/2018, WP(C).18525/2018, WP(C).19521/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19521 & Conn. Cases -29- 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. 17325 of 2018 PETITIONER/S: M/S.BANNARI AMMAN STEELS (P) LTD. NATTUKKAL,CHITTUR,PALAKKAD,REPRESENTED BY ITS DIRECTOR,SRI.R.ELANGOVAN. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.S.JAFFERALI RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS SERVICE TAX DEPARTMENT,KERALA,SPECIAL CIRCLE,PALAKKAD-678001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER,KILLIPALAM,KARAMANA.P.O,THIRUVANANTHAPURAM- 695002. 3 SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695001. W.P.(C) No.19521 & Conn. Cases -30- 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., SRI.SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS, THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).29131/2018, WP(C).29342/2018, WP(C).27734/2018, WP(C).13930/2018, WP(C).14128/2018, WP(C).15726/2018, WP(C).15728/2018, WP(C).15729/2018, WP(C).15924/2018, WP(C).15925/2018, WP(C).16321/2018, WP(C).16722/2018, WP(C).16723/2018, WP(C).16930/2018, WP(C).17323/2018, WP(C).17324/2018, WP(C).17326/2018, WP(C).17728/2018, WP(C).17528/2018, WP(C).17529/2018, WP(C).17929/2018, WP(C).18525/2018, WP(C).19521/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19521 & 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. 17326 of 2018 PETITIONER/S: M/S.TECHNOLOGY EXCELLENCE GROUP DIVYA HOUSE, 39/5366, PANAMPILLAY NAGAR, KOCHI-39, REPRESENTED BY ITS PROPRIETOR & AUTHORIZEDSIGNATORY JAYANTH M, S/O MUTHAIAH SAMUEL,U/205, SHRINANGNAGAR, PART 2, VEJALPUR ROAD,VEJALPUR, AHAMDABAD CITY, GUJARAT-380051. BY ADV. SRI.JACOB CHACKO RESPONDENT/S: 1 STATE TAX OFFICER 2ND CIRCLE, COMMERCIAL TAX OFFICE,KVAT, THRIPUNITHURA. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-685001. 3 SECRETARY TAX DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-685001. W.P.(C) No.19521 & Conn. Cases -32- 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110001. 5 INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAX OFFICE, ERNAKULAM, KAKKANAD-682036. BY ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SRI.SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS, THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).29131/2018, WP(C).29342/2018, WP(C).27734/2018, WP(C).13930/2018, WP(C).14128/2018, WP(C).15726/2018, WP(C).15728/2018, WP(C).15729/2018, WP(C).15924/2018, WP(C).15925/2018, WP(C).16321/2018, WP(C).16722/2018, WP(C).16723/2018, WP(C).16930/2018, WP(C).17323/2018, WP(C).17324/2018, WP(C).17325/2018, WP(C).17728/2018, WP(C).17528/2018, WP(C).17529/2018, WP(C).17929/2018, WP(C).18525/2018, WP(C).19521/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19521 & 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. 17528 of 2018 PETITIONER/S: MARSHEL THOMAS PROPRIETOR, M/S. A R PLASTICS, MYLACOMBU P.O.,THODUPUZHA, IDUKKI DISTRICT. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 STATE TAX OFFICER 1ST CIRCLE, SGST DEPARTMENT, THODUPUZHA, IDUKKI DISTRICT-685584 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O,THIRUVANANTHAPURAM-695001 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALASECRETARIAT, THIRUVANANTHAPURAM-695001 W.P.(C) No.19521 & Conn. Cases -34- 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., SRI.SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS, THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).29131/2018, WP(C).29342/2018, WP(C).27734/2018, WP(C).13930/2018, WP(C).14128/2018, WP(C).15726/2018, WP(C).15728/2018, WP(C).15729/2018, WP(C).15924/2018, WP(C).15925/2018, WP(C).16321/2018, WP(C).16722/2018, WP(C).16723/2018, WP(C).16930/2018, WP(C).17323/2018, WP(C).17324/2018, WP(C).17325/2018, WP(C).17326/2018, WP(C).17728/2018, WP(C).17529/2018, WP(C).17929/2018, WP(C).18525/2018, WP(C).19521/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19521 & 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. 17529 of 2018 PETITIONER/S: ASOK AYYAPPAN PROPRIETOR, M/S B.S.ENGINEERING, BLASUBRAHMANIAN LANE, PATTOM, THIRUVANANTHAPURAM-695004 BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 STATE TAX OFFICER (WORKS CONTRACT), STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM - 695001 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 W.P.(C) No.19521 & Conn. Cases -36- 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., SRI.SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS, THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).29131/2018, WP(C).29342/2018, WP(C).27734/2018, WP(C).13930/2018, WP(C).14128/2018, WP(C).15726/2018, WP(C).15728/2018, WP(C).15729/2018, WP(C).15924/2018, WP(C).15925/2018, WP(C).16321/2018, WP(C).16722/2018, WP(C).16723/2018, WP(C).16930/2018, WP(C).17323/2018, WP(C).17324/2018, WP(C).17325/2018, WP(C).17326/2018, WP(C).17728/2018, WP(C).17528/2018, WP(C).17929/2018, WP(C).18525/2018, WP(C).19521/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19521 & Conn. Cases -37- 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. 17728 of 2018 PETITIONER/S: MARIAMMA ALEX AGED 42 YEARS PROPRIETRESS, PAMPA BAKERY,PARAMBATH TEMPLE JUNCTION,MUTTAR P O, PIN-689571,ALAPPUZHA DISTRICT. BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 COMMERCIAL TAX OFFICER COMMERCIAL TAXES,HARIPPAD-690514, 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA,THIRUVANANTHAPURAM-695002. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695002. W.P.(C) No.19521 & Conn. Cases -38- 4 CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY ITS CHAIRMAN,DEPARTMENT OF REVENUE , NORTH BLOCK,NEW DELHI-110001. 5 UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY,MINISTRY OF FINANCE,DEPARTMENT OF REVENUE , NORTH BLOCK, NEW DELHI-110001. 6 INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES,CHENGANNUR-689121. 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.SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS, SRI.DINESH R.SHENOY, CGC SRI.DINESH R.SHENOY CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).29131/2018, WP(C).29342/2018, WP(C).27734/2018, WP(C).13930/2018, WP(C).14128/2018, WP(C).15726/2018, WP(C).15728/2018, WP(C).15729/2018, WP(C).15924/2018, WP(C).15925/2018, WP(C).16321/2018, WP(C).16722/2018, WP(C).16723/2018, WP(C).16930/2018, WP(C).17323/2018, WP(C).17324/2018, WP(C).17325/2018, WP(C).17326/2018, WP(C).17528/2018, WP(C).17529/2018, WP(C).17929/2018, WP(C).18525/2018, WP(C).19521/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19521 & Conn. Cases -39- 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. 17929 of 2018 PETITIONER/S: K.A.MUSTHAQ PROPRIETOR,M/S. ROYAL DOORS,IV/256C, D, EZHAMKALLU,ANJOOR.P.O., MUNDOOR BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE AGRL. INCOME TAX & STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT,POOTHOLE, THRISSUR- 680 004 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM- 695 001 3 STATE OF KERALA REPRESENTED BY ITS SECRETARYFINANCE DEPARTMENT, SECRETARIATTHIRUVANANTHAPURAM- 695 001 W.P.(C) No.19521 & Conn. Cases -40- 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., SRI.GIRISH KUMAR.V., CGC SRI.GIRISH KUMAR.V. CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).29131/2018, WP(C).29342/2018, WP(C).27734/2018, WP(C).13930/2018, WP(C).14128/2018, WP(C).15726/2018, WP(C).15728/2018, WP(C).15729/2018, WP(C).15924/2018, WP(C).15925/2018, WP(C).16321/2018, WP(C).16722/2018, WP(C).16723/2018, WP(C).16930/2018, WP(C).17323/2018, WP(C).17324/2018, WP(C).17325/2018, WP(C).17326/2018, WP(C).17728/2018, WP(C).17528/2018, WP(C).17529/2018, WP(C).18525/2018, WP(C).19521/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19521 & Conn. Cases -41- 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. 18525 of 2018 PETITIONER/S: JASEEMA HASSAN PROPRIETRESS, ADAM AGENCIES,NASAH NEST, BOAT JETTY ROAD,VADUTHALA, KOCHI - 682 023. BY ADV. SRI.K.N.SREEKUMARAN RESPONDENT/S: 1 COMMERCIAL TAX OFFICER KVAT CIRCLE-II, CLAS TOWERS,OLD RAILWAY STATION ROAD,ERNAKULAM, KOCHI - 682 018. 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM - 695 002. 4 CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY ITS CHAIRMAN,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI - 110 001. W.P.(C) No.19521 & Conn. Cases -42- 5 UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI - 110 001. 6 INSPECTING ASSISTANT COMMISSIONER S.G.S.T. DEPARTMENT, KAKKANAD,KOCHI - 682 030. 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.SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS, SMT.A.SREEKALA, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SMT.A.SREEKALA SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).29131/2018, WP(C).29342/2018, WP(C).27734/2018, WP(C).13930/2018, WP(C).14128/2018, WP(C).15726/2018, WP(C).15728/2018, WP(C).15729/2018, WP(C).15924/2018, WP(C).15925/2018, WP(C).16321/2018, WP(C).16722/2018, WP(C).16723/2018, WP(C).16930/2018, WP(C).17323/2018, WP(C).17324/2018, WP(C).17325/2018, WP(C).17326/2018, WP(C).17728/2018, WP(C).17528/2018, WP(C).17529/2018, WP(C).17929/2018, WP(C).19521/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19521 & Conn. Cases -43- 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. 27734 of 2018 PETITIONER/S: SANJAY JACOB AGED 45 YEARS PROPRIETOR, M/S. NEELIYARA TRADERS, 1/159, KARAPOTTA, KANNAMBRA POST, PALAKKAD BY ADVS. HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, ALATHUR - 678 541 678541 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. W.P.(C) No.19521 & Conn. Cases -44- BY 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).29131/2018, WP(C).29342/2018, WP(C).13930/2018, WP(C).14128/2018, WP(C).15726/2018, WP(C).15728/2018, WP(C).15729/2018, WP(C).15924/2018, WP(C).15925/2018, WP(C).16321/2018, WP(C).16722/2018, WP(C).16723/2018, WP(C).16930/2018, WP(C).17323/2018, WP(C).17324/2018, WP(C).17325/2018, WP(C).17326/2018, WP(C).17728/2018, WP(C).17528/2018, WP(C).17529/2018, WP(C).17929/2018, WP(C).18525/2018, WP(C).19521/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19521 & Conn. Cases -45- 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. 29131 of 2018 PETITIONER/S: C.A MOUHAMMED RAFEEK AGED 39 YEARS PROPRIETOR, M/S.FORMOST ORTHOPAEDICS, KODIKUTHIMALA, ASOKAPURAM, ALUVA EAST BY ADV. BOBBY JOHN RESPONDENT/S: 1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, 695002 2 STATE OF KERALA, REPRESENTED BY ITHE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-950001 3 THE COMMERCIAL TAX OFFICER, ALUVA, COMMERCIAL TAXES DEPARTMENT, (NOW STATE GOODS AND SERVICE TAX DEPARTMENT) ALUVA, ERNAKULAM DISTRICT,PIN-683 101 W.P.(C) No.19521 & Conn. Cases -46- 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., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).29342/2018, WP(C).27734/2018, WP(C).13930/2018, WP(C).14128/2018, WP(C).15726/2018, WP(C).15728/2018, WP(C).15729/2018, WP(C).15924/2018, WP(C).15925/2018, WP(C).16321/2018, WP(C).16722/2018, WP(C).16723/2018, WP(C).16930/2018, WP(C).17323/2018, WP(C).17324/2018, WP(C).17325/2018, WP(C).17326/2018, WP(C).17728/2018, WP(C).17528/2018, WP(C).17529/2018, WP(C).17929/2018, WP(C).18525/2018, WP(C).19521/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19521 & Conn. Cases -47- 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. 29342 of 2018 PETITIONER/S: PRADEEP LAL AGED 45 YEARS PROPRIETOR,M/S.LALK ENTERPRISES,DAIRY FARM ROAD,NEENDAKARA.P.O,KOLLAM. BY ADVS. HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER-11 STATE GST DEPT. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. 3 SECRETARY,TAXES DEPARTMENT GOVERNMENT OF INDIA,SECRETARIAT,THIRUVANANTHAPURAM-695001. W.P.(C) No.19521 & Conn. Cases -48- 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).29131/2018, WP(C).27734/2018, WP(C).13930/2018, WP(C).14128/2018, WP(C).15726/2018, WP(C).15728/2018, WP(C).15729/2018, WP(C).15924/2018, WP(C).15925/2018, WP(C).16321/2018, WP(C).16722/2018, WP(C).16723/2018, WP(C).16930/2018, WP(C).17323/2018, WP(C).17324/2018, WP(C).17325/2018, WP(C).17326/2018, WP(C).17728/2018, WP(C).17528/2018, WP(C).17529/2018, WP(C).17929/2018, WP(C).18525/2018, WP(C).19521/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19521 & Conn. Cases -49- J U D G M E N T [ WP(C) 19521/2018 ,WP(C).13930/2018 ,WP(C).14128/2018 ,WP(C).15726/2018 ,WP(C).15728/2018 ,WP(C).15729/2018 ,WP(C).15924/2018 ,WP(C).15925/2018 ,WP(C).16321/2018 ,WP(C).16722/2018 ,WP(C).16723/2018 ,WP(C).16930/2018 ,WP(C).17323/2018 ,WP(C).17324/2018 ,WP(C).17325/2018 ,WP(C).17326/2018 ,WP(C).17528/2018 ,WP(C).17529/2018 ,WP(C).17728/2018 ,WP(C).17929/2018 ,WP(C).18525/2018 ,WP(C).27734/2018 ,WP(C).29131/2018 ,WP(C).29342/2018 ] 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 jjj W.P.(C) No.19521 & Conn. Cases -50- APPENDIX OF WP(C) 19521/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1- TRUE COPY OF THE ASSESSMENT ORDER NO.32081366878/2013-14 DATED 20/04/2018. W.P.(C) No.19521 & Conn. Cases -51- APPENDIX OF WP(C) 13930/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF PENALTY ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2009-10 DATED 03.11.2017. EXHIBIT P2 TRUE COPY OF THE PENALTY ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11 DATED 03.11.2017. EXHIBIT P3 TRUE COPY OF INTERIM ORDER IN WP(C) NO.11335/2018 DATED 04.04.2018. EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2009-10 DATED 03.11.2017. EXHIBIT P5 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2010-11 DATED 03.11.2017. EXHIBIT P6 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY THE 5TH RESPONDENT FOR THE YEAR 2009-2010 DATED 07.02.2018. W.P.(C) No.19521 & Conn. Cases -52- APPENDIX OF WP(C) 14128/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DATED 01.01.2018. 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 COMMUNICATION GIVEN BY THE BANK ABOUT THE PROHIBITORY ORDER ISSUED BY THE 5TH RESPONDENT DATED 23.09.2018. EXHIBIT P4 TRUE COPY OF THE COVERING LETTER AND DEMAND DRAFT ISSUED BY THE BANK TO THE 5TH RESPONDENT, DATED 29.03.2018. W.P.(C) No.19521 & Conn. Cases -53- APPENDIX OF WP(C) 15726/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF THE PRE ASSESSMENT NOTICE NO.32150259202/2016-17 DATED 20.04.2018 ISSUED BY THE IST RESPONDENT. EXHIBIT P2. COPY OF THE INTERIM ORDER PASSED BY THIS HONOURABLE COURT IN WPC 11335/2018 DATED 04.04.2018. W.P.(C) No.19521 & Conn. Cases -54- APPENDIX OF WP(C) 15728/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PRE ASSESSMENT NOTICE NO.32020686731/2013-14 DATED 11-04-2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) NO.11335/2018 DATED 04-04- 2018 W.P.(C) No.19521 & Conn. Cases -55- APPENDIX OF WP(C) 15729/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: TRUE COPY FO THE PRE ASSESSMENT NOTICE NO.32080691575/2015-16 DATED 24.4.2018 ISSUED BY THE IST RESPONDENT. EXHIBIT P2: TRUE COPY FO THE PRE ASSESSMENT NOTICE NO.32080691575/2016-17 DATED 24.4.2018 ISSUED BY THE IST RESPONDENT. EXHIBIT P3: TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO.11335/2018 DATD 4.4.2018. W.P.(C) No.19521 & Conn. Cases -56- APPENDIX OF WP(C) 15924/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P1(A) COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF ORDER IN W.P(C) NO.11335/18 OF THIS HON'BLE COURT. W.P.(C) No.19521 & Conn. Cases -57- APPENDIX OF WP(C) 15925/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 30-03-2018. EXHIBIT P1(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 30-03-2018. EXHIBIT P1(B) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 30-03-2018 EXHIBIT P2 COPY OF THE ORDER IN WP(C) NO 11335/2018 OF THIS HON'BLE COURT. W.P.(C) No.19521 & Conn. Cases -58- APPENDIX OF WP(C) 16321/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF THE ASSESSMENT ORDER NO.32151299332/2014-15 DATED 13.04.2018 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2014-2015. EXHIBIT P1[A]. COPY OF THE ASSESSMENT ORDER NO.32151299332/2015-16 DATED 13.04.2018 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P1[B]. COPY OF THE ASSESSMENT ORDER NO. 32151299332/2016-2017 DATE 16.4.2018 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2016-2017. EXHIBIT P2. COPY OF THE INTERIM ORDER PASSED BY THIS HONOURABLE COURT IN WPC 11335/2018 DATED 04.04.2018. W.P.(C) No.19521 & Conn. Cases -59- APPENDIX OF WP(C) 16722/2018 PETITIONER'S/S EXHIBITS: EXT.P1: THE TRUE COPY OF PENALTY NOTICE UNDER KVAT ACT FOR THE YEAR 2016-2017 DATED 21.04.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXT.P2: THE TRUE COPY OF THE INTERIM STAY ORDER IN WPC NO.13930 OF 2018 DATED 13TH APRIL 2018. W.P.(C) No.19521 & Conn. Cases -60- APPENDIX OF WP(C) 16723/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2013-14 EXHIBIT P1(A) COPY OF ANNUAL RETURN FOR THE YEAR 2014-15 EXHIBIT P2 COPY OF ORDER DATED 31/1/2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14 EXHIBIT P2(A) COPY OF ORDER DATED 31/1/2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16 EXHIBIT P3 COPY OF DEMAND NOTICE DATED 27/4/2018 ISSUED BY THE 1ST RESPONDENT UNDER THE RR ACT EXHIBIT P4 COPY OF INTERIM ORDER DATED 13/4/2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552/2018 W.P.(C) No.19521 & Conn. Cases -61- APPENDIX OF WP(C) 16930/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE AND RECEIPT FOR RECOVERED DOCUMENTS. EXHIBIT P2 TRUE COPY OF THE NOTICE DATED 5.3.2018. EXHIBIT P3 TRUE COPY OF THE RECEIPT ISSUED FROM THE POST OFFICE AT ALUVA DATED 12.03.2018. EXHIBIT P4 TRUE COPY OF THE LETTER DATED 12TH MARCH 2018. EXHIBIT P5 TRUE COPY OF THE RECEIPT FROM DEVIKA DTP & PHOTOSTAT, ALUVA DATED 21.3.2018. EXHIBIT P6 TRUE COPY OF ORDER ISM-56/2015-16 (2012-13) DATED 12.03.2018. EXHIBIT P6A TRUE COPY OF ORDER ISM-56/2015-16 (2013-14) DATED 12.03.2018. EXHIBIT P6B TRUE COPY OF ORDER ISM-56/2015-16 (2014-15) DATED 12.03.2018. EXHIBIT P6C TRUE COPY OF ORDER ISM-56/2015-16 (2015-16) DATED 12.03.2018. EXHIBIT P7 TRUE COPY OF ONE OF THE INVOICE OF MARHABHA AGENCIES. EXHIBIT P8 TRUE COPY OF THE REPLY DATED 6TH OF APRIL 2018. W.P.(C) No.19521 & Conn. Cases -62- APPENDIX OF WP(C) 17323/2018 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 FOR 2012-13 DT.08.05.2018. EXHIBIT P2 TRUE COPY OF THE NOTICE ISSUED UNDER SEC.25(1)OF THE KVAT ACT ISSUED BY THE 1ST RESPONDENT FOR 2013-14 DT.08.05.2018. EXHIBIT P3 TRUE COPY OF THE NOTICE ISSUED UNDER SEC.25(1)OF THE KVAT ACT ISSUED BY THE 1ST RESPONDENT FOR 2014-15 DT.08.05.2018. EXHIBIT P4 TRUE COPY OF THE NOTICE ISSUED UNDER SEC.25(1)OF THE KVAT ACT ISSUED BY THE 1ST RESPONDENT FOR 2015-16 DT.08.05.2018. EXHIBIT P5 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) NO.15138/2018 DATED 04.05.2018. W.P.(C) No.19521 & Conn. Cases -63- APPENDIX OF WP(C) 17324/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 30.12.2017. EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 5TH RESPONDENT DATED 24.04.2018. W.P.(C) No.19521 & Conn. Cases -64- APPENDIX OF WP(C) 17325/2018 PETITIONER'S/S EXHIBITS: EXT. P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 24.03.2018 EXT. P2 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 05.03.2018 EXT. P3 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT EXT. P4 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 24.03.2018 EXT.P5 TREU COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 08.03.2018 EXT.P6 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 27.04.2018. W.P.(C) No.19521 & Conn. Cases -65- APPENDIX OF WP(C) 17326/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE ISSUED BY THE FIRST RESPONDENT DATED 19.12.2017 TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF THE REPLY TO THE NOTICE TO THE RESPONDENT DATED 24.01.2018 SENT BY THE PETITIONER. EXHIBIT P3 TRUE COPY OF THE DECLARATION IN FORM NO.43 FILED BY THE PETITIONER. EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 DATED 19.02.2018 ISSUED BY COMMERCIAL TAX OFFICER KVAT CIRCLE-II, THRIPUNITHURA TO THE PETITIONER. EXHIBIT P5 TRUE COPY OF THE DEMAND NOTICE ISSUED UNDER SEC.7 OF THE KERALA REVENUE RECOVERY ACT, 1968 DATED 04.05.2018 ISSUED BY 5TH RESPONDENT. W.P.(C) No.19521 & Conn. Cases -66- APPENDIX OF WP(C) 17528/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 32061320785/2013-14 DATED 4/012018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO. 32061320785/2014-15 DATED 4/01/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO. 11335/2018 DATED 4/4/2018 W.P.(C) No.19521 & Conn. Cases -67- APPENDIX OF WP(C) 17529/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PRE ASSESSMENT NOTICE NO. 32011388155/2011-12 DATED 16/4/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P1(A) TRUE COPY OF THE ASSESSMENT ORDER NO.32011388155/2012-13 DATED 20/4/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P1(B) TRUE COPY OF THE ASSESSMENT ORDER NO. 32011388155/2013-14 DATED 20/4/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P1(C) TRUE COPY OF THE ASSESSMENT ORDER NO.32011388155/2014-15 DATED 20/4/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P1(D) TRUE COPY OF THE ASSESSMENT ORDER NO. 32011388155/2015-16 DATED 20/4/2018 ISSUEED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO. 11335/2018 DATED 4/4/2018 W.P.(C) No.19521 & Conn. Cases -68- APPENDIX OF WP(C) 17728/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER NO.32041265589/2015-16 DATED 21.2.2018 ISSUED BY THE IST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE ORDER IN WPC NO.11335/2018 OF THIS HON'BLE COURT. W.P.(C) No.19521 & Conn. Cases -69- APPENDIX OF WP(C) 17929/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32080780833C/2015-16 DATED 3.5.2018 W.P.(C) No.19521 & Conn. Cases -70- APPENDIX OF WP(C) 18525/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. TRUE COPY OF THE ABOVE ORDER NO.3207/1672844/2016-17 DATED 15.1.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2. TRUE COPY OF THE ORDER IN W.P.(C)NO.11335/2018 OF THIS HON'BLE COURT DATED 4.4.2018 W.P.(C) No.19521 & Conn. Cases -71- APPENDIX OF WP(C) 27734/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. W.P.(C) No.19521 & Conn. Cases -72- APPENDIX OF WP(C) 29131/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2014-15, DATED 30/06/2018 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 P2 A TRUE COPY OF THE INTERIM ORDER DATED 15/0-5/2018, PASSED BY THIS HON'BLE COURT IN W.P(C) NO.15987 FO2018 W.P.(C) No.19521 & Conn. Cases -73- APPENDIX OF WP(C) 29342/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P1 A COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. "