JAMAL RAWTHER V. THE COMMERCIAL TAX OFFICER

WP(C)/24718/2018

AI Insights

In this batch of writ petitions, the petitioners, primarily traders and business entities, challenged the tax demands and the constitutional validity of Section 174 of the KSGST Act. The petitions were heard together due to their similar legal questions concerning tax assessments and demands issued by the state tax authorities. The court referenced a prior judgment (W.P (C)NO.11335 of 2018) which had addressed similar issues, leading to the dismissal of the current petitions. The court's decision emphasized adherence to established legal precedents and the interpretation of tax laws as per the legislative framework.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 732837 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 16-01-2019
• 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
• Assessee Lawyers: P S SOMAN
• Keywords: Assessment Order; Demand barred by limitation; Demand barred by limitation; Tax demand; Ultra Vires
• Section: 25(1); 174

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 18918 of 2018 PETITIONER: K.B.NAHAS PROPRIETOR, M/S. BEST WOOD TRADERS, MUDICKAL P.O, PERUMBAVOOR 683 547. BY ADV. SRI.P.S.SOMAN RESPONDENTS: 1 COMMERCIAL TAX OFFICER COMMERCIAL TAX OFFICE, ALUVA-683 501. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM-695 001. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 5 DEPUTY TAHSILDAR (RR) TALUK OFFICE, KUNNATHUNAD, PERUMBAVOOR 683 542. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).14116/2018, WP(C).14117/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).16317/2018, WP(C).16519/2018, WP(C).17318/2018, WP(C).17916/2018, -2- WP(C).No. 18918 of 2018 & CONN. CASES WP(C).17919/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).20117/2018, WP(C).20318/2018, WP(C).20319/2018, WP(C).20719/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).24916/2018, WP(C).24917/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -3- WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 14116 of 2018 PETITIONER: M.U.ALI AKBAR AGED 48 YEARS PROPRIETOR, MUA CONCERN., 18/369, KOZHISSERYKALAM, WEST FORT ROAD, PALAKKAD. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE STATE TAX OFFICER-( FORMERLY COMMERCIAL TAX OFFICER) STATE GOODS AND SERVICE TAX DEPARTMENT,FIRST CIRCLE, PALAKKAD - 678 001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM - 695 002. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -4- WP(C).No. 18918 of 2018 & CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -5- WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 14117 of 2018 PETITIONER: M/S. STEEL TRACK 10/30, PLAVUMURI, KURUVILASSERY, MALA BRANCH AT 10/416, POKKANTHODE,ELAPPULLY, MENONPARA P.O., PALAKKAD,REPRESENTED BY ITS MANAGING PARTNER SRI.MOHAMMED NISTHAR P.Y. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE INTELLIGENCE OFFICER SQUAD NO.III, COMMERCIAL TAXES, THRISSUR - 680 004. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM - 695 002. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE & 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., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS -6- WP(C).No. 18918 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -7- WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 15716 of 2018 PETITIONER: M/S. PARISON AGROTECH KUNHIPARI BUILDING, CHEROOTTY ROAD,KOZHIKODE, REPRESENTED BY ITS DIRECTOR SRI.N.K. MOHAMMED ALI. BY ADVS. SRI.K.P.ABDUL AZEES SMT.T.ARCHANA RESPONDENTS: 1 ASSISTANT COMMISSIONER SPECIAL CIRCLE-I, SGST DEPARTMENT, KOZHIKODE-673 004 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001 3 SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE -8- WP(C).No. 18918 of 2018 & CONN. CASES AND CUSTOMS SRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP CUSTOMS SRI.RAMAVARMA REGHUNATHAN THAMBURAN SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -9- WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 15718 of 2018 PETITIONER: ABLE INDUSTRIES KUTTILANJI P.O., KOTHAMANGALAM, REPRESENTED BY ITS PROPRIETOR SRI E.M.KOYAN BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.M.G.SHAJI RESPONDENTS: 1 STATE TAX OFFICER S.G.S.T.DEPARTMENT, KOTHAMANGALAM- 686 691 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA,THIRUVANANTHAPURAM- 695 002 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 002 4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI- 110 001 5 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI- 110 001 BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -10- WP(C).No. 18918 of 2018 & CONN. CASES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.A.SREEKALA SC CENTRAL BOARD OF EXCISE AMP CUSTOMS SRI.R.PRASANTH KUMAR CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -11- WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 16317 of 2018 PETITIONER: M/S.INART CREATIONS PVT LTD DOOR NO.4/204, KANNADI, PALAKKAD, PIN – 678 701 [REPRESENTED BY ITS DIRECTOR, MR.YASHRAJ, NO.202, CHIRANGDEEP APARTMENTS, 6TH MASS BCC LAYOUT, VIJAYANAGAR, BANGALORE]. BY ADVS. DR.PAULY MATHEW MURICKEN SMT.ASHA JOSE SMT.O.A.NURIYA SRI.AMEER.K.M. RESPONDENTS: 1 STATE TAX OFFICER,(WC) COMMERCIAL TAX OFFICE, WORKS CONTRACT,PALAKKAD 678 001. 2 THE STATE TAX OFFICER (WC) SGST DEPARTMENT, CIVIL STATION, PALAKKAD 678 001. 3 THE ASSISTANT COMMISSIONER OF STATE TAXES, S.G.S.T. DEPARTMENT, CIVIL STATION, PALAKKAD 678 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. -12- WP(C).No. 18918 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -13- WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 16519 of 2018 PETITIONER: LEENA KURIAN AGED 44 YEARS PROPRIETRESS, DIVINE NATURAL FOOD PRODUCTS, PARAPPUR, THRISSUR DISTRICT-PIN-680 551. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.SAJU.K.PERUTTY RESPONDENTS: 1 AGRICULTURAL INCOME TAX & STATE TAX OFFICER SGST DEPARTMENT, POOTHOLE, THRISSUR DIST.PIN-680 004. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 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. SMT.K.R.AMBILI CGC -14- WP(C).No. 18918 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -15- WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 17318 of 2018 PETITIONER: M.ABDUL KALAM AGED 54 YEARS M/S. M.K. TRADERS, A.M.A COMPLEX, KALMANDAPAM, PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST. COMMISSIONER OF STATE TAX, STATE GOODS & SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, PALAKKAD - 678 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE AND 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., -16- WP(C).No. 18918 of 2018 & CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.SINDHUMOL.T.P. CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -17- WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 17916 of 2018 PETITIONER: PEEJAY ELECTRONICS SOUTH NADA, KODUNGALLUR-680 664, REPRESENTED BY LIVILIAN JOSE,PROPRIETOR, PEEJAY ELECTRONICS. BY ADV. SRI.K.M.CHERIAN RESPONDENTS: 1 THE STATE TAX OFFICER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, KODUNGALLUR-680 664. 2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM-695 001 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT,THIRUVANANTHAPURAM-695 001 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., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.R.HARISHANKAR SC CENTRAL BOARD OF EXCISE AMP CUSTOMS -18- WP(C).No. 18918 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -19- WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 17919 of 2018 PETITIONER: M/S. PACE POWER SYSTEMS (P) LTD. KARIPPAI HOUSE, N.H.ROAD, THAIKKATTUKARA.P.O, OPP.FIT ALUVA, ERNAKULAM, REPRESENTED BY ITS CIRCLE MANAGER, MADHU.K. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER WORKS CONTRACT,PALAKKAD-678 001. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 THE INSPECTING ASST.COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. 4 THE MANAGER STATE BANK OF INDIA, INDUSTRIAL FINANCE BRANCH, 61, RESIDENCY PLAZA, RESIDENCY ROAD, BENGALURU-560 025. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SRI.JAICE JACOB SC SBI -20- WP(C).No. 18918 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -21- WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 18719 of 2018 PETITIONER: SKY GOLD PERUMBA, PAYYANNUR, KANNUR DISTRICT. PIN-670 307 REPRESENTED BY ITS MANGING PARTNER S. ASHRAF BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 STATE TAX OFFICER SGST DEPARTMENT, PAYYANNUR, KANNUR DISTRICT-PIN 670 307 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM- 695 001 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, 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. -22- WP(C).No. 18918 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -23- WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 18720 of 2018 PETITIONER: PANAKKAL DISTRIBUTORS PANAKKAL COMPLEX, MARKET ROAD, PALAKKAD-678 001, REPRESENTED BY ITS PROPRIETOR SHRI.P.V JOSEPH BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT KERALA,FIRST CIRCLE, PALAKKAD, PIN-678 001 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, 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 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).17919/2018, -24- WP(C).No. 18918 of 2018 & CONN. CASES WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -25- WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 20117 of 2018 PETITIONER: M/S.ATLAS JEWELLERY HIGHWAY, TALIPARAMBA, KANNUR DISTRICT REPRESENTED BY ITS PROPRIETOR, SHRI.M.V.PRATHEESH KUMAR. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN SRI.R.BHASKARA KRISHNAN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX, SPECIAL CIRCLE,STATE GST DEPARTMENT, KANNUR 673 001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM-695 002. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT 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 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, -26- WP(C).No. 18918 of 2018 & CONN. CASES WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -27- WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY, THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 20318 of 2018 PETITIONER: PEETHAMBARAN.V PROPRIETOR, CHEERAMKUNNU SAND UNIT, PATHIRIKAVALA,KRISHNAGIRI, MEENANGADI, WAYANAD DISTRICT, PIN-673 591. BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, KALPETTA, WAYANAD DISTRICT, PIN-673 121. 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 3 STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002. 4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI- 110 001. 5 UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, -28- WP(C).No. 18918 of 2018 & CONN. CASES NORTH BLOCK, NEW DELHI- 110 001. 6 INSPECTING ASSISTANT COMMISSIONER S.G.S.T DEPARTMENT,KALPETTA, WAYANAD DISTRICT-673 121. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.R.HARISHANKAR SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -29- WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 20319 of 2018 PETITIONER: PEEDIAKKAL SAW MILL & TIMBERS VAZHAPPILLY, MUDAVOOR P.O., MUVATTUPUZHA, ERNAKULAM DISTRICT, PIN-686 673, REPRESENTED BY ITS MANAGING PARTNER, P.S. NAZER. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX OFFICE, DEPARTMENT OF STATE GOODS AND SERVICE TAX, MINI CIVIL STATION, MUVATTUPUZHA, ERNAKULAM DISTRICT, PIN-686 673. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002. 3 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 002. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. -30- WP(C).No. 18918 of 2018 & CONN. CASES 5 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, MUVATTUPUZHA, PIN-686 673. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -31- WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 20719 of 2018 PETITIONER: SUJITH Y PROPRIETOR, S.L. ELECTRICALS WORKS, JOY VILLA, MRA 230, MOOLAVILAKOM JUNCTION, VANCHIYOOR, THIRUVANANTHAPURAM. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI. V.SURENDRAN RESPONDENTS: 1 THE STATE TAX OFFICER -3 (WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 2 THE STATE OF KERALA REP. BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 3 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.R.PRASANTH KUMAR CGC -32- WP(C).No. 18918 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -33- WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 24717 of 2018 PETITIONER/S: IMPERIAL TILE COLLECTIONS TP VII 4024, RANGOON TOWER, WAYANAD ROAD, THAMARASSERY, KOZHIKODE - 673 573 REPRESENTEDBY ITS MANAGING PARTNER ABDU RASAK. BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR SRI.T.G.MADHAVANUNNI RESPONDENTS: 1 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM - 695 033 2 THE STATE TAX OFFICER 4TH CIRCLE, SGST DEPARTMENT, KOZHIKODE - 673 006. 3 CENTRAL BOARD OF INDIRECT TAXES CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,UNION OF INDIA, NEW DELHI - 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24718/2018, WP(C).20719/2018, -34- WP(C).No. 18918 of 2018 & CONN. CASES WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -35- WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 24718 of 2018 PETITIONER: JAMAL RAWTHER BISMI TRADERS, AGED 67 YEARS, S/O.THARAKAN RAWTHAR, HIGH SCHOOL JUNCTION, SOORANAD P.O., KOLLAM- 690 522. BY ADVS. SRI.P.B.SAHASRANAMAN SRI.T.S.HARIKUMAR RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER KARUNAGAPPALLY, KOLLAM- 690 518. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI- 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS -36- WP(C).No. 18918 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -37- WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 24916 of 2018 PETITIONER: M/S. MELCO HOME APPLIANCES DOOR NO.7/502 E, MELCO BUILDING, KALAPAKA STREET, MELE PATTAMBI P.O.,PALAKKAD DISTRICT, REPRESENTED BY ITS MANAGING PARTNER,SYED. BY ADVS. SMT.S.K.DEVI SMT.P.K.MAYA DEVI RESPONDENTS: 1 THE STATE TAX OFFICER PATTAMBI - 679 104. 2 THE SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM - 695 001. 3 CENTRL BOARD OF EXCISE ANS CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.RAMAVARMA REGHUNATHAN THAMBURAN SC CENTRAL BOARD OF EXCISE AMP CUSTOMS -38- WP(C).No. 18918 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -39- WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 24917 of 2018 PETITIONER: ARUN K.A. AGED 33 YEARS PROPRIETOR, M/S.KITECHEN WORLD, ATEF PALACE, KAIPAMANGALAM, THRISSUR. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, KOLDUNGALLUR -680 644. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001. 3 THE SECRETARY, TXES 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. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., -40- WP(C).No. 18918 of 2018 & CONN. CASES JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -41- WP(C).No. 18918 of 2018 & CONN. CASES JUDGMENT [WP(C) 18918/2018, WP(C).14116/2018, WP(C).14117/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).16317/2018, WP(C).16519/2018, WP(C).17318/2018, WP(C).17916/2018, WP(C).17919/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).20117/2018, WP(C).20318/2018, WP(C).20319/2018, WP(C).20719/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).24916/2018, WP(C).24917/2018] 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 JS -42- WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 18918/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF THE ASSESSMENT ORDER NO. 32150725762/06/2017 DATED 30.10.2017 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. EXHIBIT P3. COPY OF THE R R NOTICE NO.2018/4483/07 DATED 10.04.2018 ISSUED BY THE 5TH RESPONDENT DEMANDING THE PAYMENT OF THE ASSESSED TAX IN EXHIBIT P1 ORDER. -43- WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 14116/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1: TRUE COPY OF THE ADJOURNMENT LETTER GIVEN BY E-MAIL DATED 13.04.2018. EXHIBIT-P2: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 12.04.2018. EXHIBIT-P3: TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO.13930/2018 DATED 13.04.2018. EXHIBIT-P4: TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 12.04.2018. -44- WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 14117/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF PENALTY ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 05.03.2018. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER IN WPC NO. 13930/2018 DATED 13.04.2018. EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE IN FORM NO. 12 ISSUED BY 1ST RESPONDENT DATED 05.03.2018. -45- WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 15716/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1 TRUE COPY OF THE NOTICE NO. 32110273045/2012-13 DATED 20/04/2018 ISSUED BY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE I, SGST DEPARTMENT, KOZHIKODE U/S 25 (1) OF THE KERALA VALUE ADDED TAX ACT, 2003 EXHIBIT-P2 TRUE COPY OF THE STAY ORDER IN W.P(C) 11335/2018 -46- WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 15718/2018 PETITIONER'S/S EXHIBITS: EXHIBITP1 A TRUE COPY OF THE SHAW CAUSE NOTICE ISSUED U/S 25(1) OF THE KVAT ACT FOR 2015-16 DATED 16-04-2018 EXHIBIT P2 A TRUE COPY OF THE SHAW CAUSE NOTICE ISSUED U/S 25(1) OF THE KVAT ACT FOR 2016-17 DATED 04-04-2018 -47- WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 16317/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1: A TRUE COPY OF ASSESSMENT ORDER PASSED FOR 2015-16 DATED 22.01.2018. EXHIBIT-P2: THE TRUE COPY OF THE REVISED NOTICE DATED 19.03.2018 UNDER SECTION 25(1) OF THE KVAT ACT PROPOSING TO REOPEN THE ASSESSMENT. EXHIBIT-P3: A TRUE COPY OF THE CONSTITUTIONAL [101ST AMENDMENT] ACT 2016. EXHIBIT-P4: A TRUE COPY OF THE UNION LIST [LIST I] TO SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT-P5: A TRUE COPY OF THE STATE LIST [LIST II] TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT-P6: A TRUE COPY OF THE NOTIFICATION NO.SO 2986[E] DATED: 16.09.2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. -48- WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 16519/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2012-13. EXHIBIT P1(A) COPY OF ANNUAL RETURN FOR THE YEAR 2013-14. EXHIBIT P1(B) COPY OF ANNUAL RETURN FOR THE YEAR 2014-15. EXHIBIT P1(C) COPY OF ANNUAL RETURN FOR THE YEAR 2015-16. EXHIBIT P1(D) COPY OF ANNUAL RETURN FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF ORDER DATED 20.4.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2012-13. EXHIBIT P2(A) COPY OF ORDER DATED 21.4.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(A) FOR THE YEAR 2013-14. EXHIBIT P2(B) COPY OF ORDER DATED 21.4.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15. EXHIBIT P2(C) COPY OF ORDER DATED 21.4.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(A) FOR THE YEAR 2015-16. EXHIBIT 2(D) COPY OF ORDER DATED 21.4.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(A) FOR THE YEAR 2016-17. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018. -49- WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 17318/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09. EXHIBIT P1(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10. EXHIBIT P2 COPY OF ORDER IN W.P.(C)NO. 11335/18 OF THIS HON'BLE COURT. -50- WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 17916/2018 PETITIONER'S/S EXHIBITS: EXT.P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32081025565/2011-12 DATED 11.12.2017 EXT.P2 TRUE COPY OF THE IMPUGNED ASSESSMENT ORDER 32081025565/2011-12 DATED 19.03.2018 -51- WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 17919/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXT.P1(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXT.P2 COPY OF LETTER ISSUED BY THE 3RD RESPONDENT TO THE 4TH RESPONDENT DATED 28.05.2018 EXT.P3 COPY OF ORDER IN W.P.(C)NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2016 -52- WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 18719/2018 PETITIONER'S/S EXHIBITS: EXHIBT-P1 COPY OF ANNUAL RETURN FOR THE YEAR 2016-17 EXHIBIT-P2 COPY OF ORDER DATED 18-04-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2016-17 EXHIBIT-P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018 -53- WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 18720/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2015-16 DATED 21/7/2016 EXHIBIT P2 COPY OF NOTICE DATED 15/5/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13/4/2018 ISSUED BY THIS HON'BLE COURT IN WPC NO. 13552 OF 2018. -54- WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 20117/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE NO.32120413975/2016-17 U/S.25(1) DATED 2/3/2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 4/4/2018 IN WPC NO.11335/2018 OF THIS HON'BLE COURT IN THE CASE OF M/S.SHEEN GOLDEN JEWELS (INDIA) PVT. LTD -55- WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 20318/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 32140406338/2014-15 DATED 5-5-2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO. 32140406338/2015-16 DATED 5-5-2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF THE ORDER IN W.P(C) 11335/2018 OF THIS HON'BLE COURT DATED 4-4-2018. -56- WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 20319/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2014-2015, DATED 11.05.2018. -57- WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 20719/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF ANNUAL RETURN FOR THE YEAR 2011-12 EXHIBIT P2. COPY OF ORDER DATED 14.5.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-2012 U/S.25 EXHIBIT P3. COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN W.P. (C)NO.13552 OF 2018 -58- WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 24717/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 21/01/2018 ISSUED U/S25(1) OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2011 - 2012 EXHIBIT P2: TRUE COPY OF THE ORDER DATED 04/04/2018 OF THE HON'BLE HIGH COURT IN WPC.NO.11335 OF 2018 -59- WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 24718/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE TRUE PHOTOSTAT COPY OF THE ASSESSMENT ORDER OF THE PETITIONER VIDES ORDER NO.32020924487/2014-15 DATED 23-03-2018. 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.32020924487/2014-15 DATED 23-03- 2018. EXHIBIT P3 THE TRUE PHOTOSTAT COPY OF THE ORDER DATED 04/04/2018 IN WP(C) NO.11335/2018. -60- WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 24916/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE NO.32091172795/2012-13 DATED 21/05/2018. -61- WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 24917/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1- TRUE COPY OF THE NOTICE NO. 32081022538/15- 16 DATED 12/7/2018 "