HAILEYBURIA TEA ESTATES LIMITED V. THE COMMERCIAL TAX OFFICER

WP(C)/21040/2018

AI Insights

In this batch of writ petitions, the petitioners, primarily businesses and individuals from various sectors, challenged the demands and assessments made under the Kerala Goods and Services Tax (KSGST) Act and the Kerala Value Added Tax (KVAT) Act. The main issues revolved around the validity of Section 174 of the KSGST Act and the applicability of limitations under Section 25(1) of the KVAT Act. The court consolidated these cases with W.P (C)NO.11335 of 2018 and delivered a judgment on 11th January 2019, dismissing all petitions based on the legal precedents established in that case.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 726845 (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: JOSE JOSEPH
• Keywords: Assessment Order; Demand notice; Limitation; Ultra Vires
• Section: 25(1); 174

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 18986 of 2018 PETITIONER: M/S.PLASTO PLAST PLASTO ESTATE, OLLUR, THRISSUR-680 306, REPRESENTED BY JOHN V.J., PARTNER. BY ADV. SRI.JOSE JOSEPH RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPAPAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002. 3 THE ASSISTANT COMMISSIONER OF STATE TAX-II STATE GOODS & SERVICE TAX DEPARTMENT, SGST COMPLEX, POOTHOLE, THRISSUR-680 004. 4 THE UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT OF INDIA, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, 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).14186/2018, WP(C).14189/2018, WP(C).14190/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).20790/2018, WP(C).20836/2018, WP(C).20839/2018, WP(C).21040/2018, WP(C).21188/2018, WP(C).21387/2018, -2- WP(C).No. 18986 of 2018& CONN. CASES WP(C).21787/2018, WP(C).22187/2018, WP(C).22437/2018, WP(C).22588/2018, WP(C).22590/2018, WP(C).22789/2018, WP(C).22988/2018, WP(C).23588/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -3- WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 14186 of 2018 PETITIONER: HARITHA HOMES KOORKANCHERRY, THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNER- DR. SEDHU P.A BY ADVS. SRI.K.I.MAYANKUTTY MATHER KUM.NARAYANI HARIKRISHNAN SRI.P.RAHUL SRI.R.JAIKRISHNA RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT,DEPARTMENT OF REVENUE AND FINANCE, NEW DELHI-110 001. 3 COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM- 695 001. 4 STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS AND SERVICE TAX DEPARTMENT,POOTHOLE, TRICHUR-680 004. 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., -4- WP(C).No. 18986 of 2018& CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -5- WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 14189 of 2018 PETITIONER: FRIENDS BUILDING MATERIALS MANNUTY, THRISSUR, REPRESENTED BY ITS PARTNER MADHU C.K BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.SAJU.K.PERUTTY RESPONDENTS: 1 COMMERCIAL TAX OFFICER, FIRST CIRCLE, POOTHOLE, THRISSUR, PIN:680 004 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 FO REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. 4 THE BRANCH MANAGER CANARA BANK, MANNUTHI, THRISSUR DISTRICT. 680 651. 5 THE INSPECTING ASST. COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR. PIN: 680 004. 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. -6- WP(C).No. 18986 of 2018& CONN. CASES SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.M.GOPIKRISHNAN NAMBIAR SRI.PAULOSE C. ABRAHAM SRI.P.GOPINATH (SR.) THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -7- WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 14190 of 2018 PETITIONER: REGAL AGENCIES 14/290, AKKARAPPARAMBIL LINE, KOORKKANCHERRY, THRISSUR, REPRESENTED BY ITS MANAGING PARTNERP.A.SADATH BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.SAJU.K.PERUTTY RESPONDENTS: 1 INTELLIGENCE OFFICER (IB) O/O. INSPECTING ASST. COMMISISONER (INT.),POOTHOLE, THRISSUR, PIN:680 004. 2 THE COMMERCIAL TAX OFFICER FOURTH CIRCLE, POOTHOLE, THRISSUR, PIN:680 004. 3 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OFREVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. 5 THE INSPECTING ASST. COMMISSIONER COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR, PIN:680 004. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -8- WP(C).No. 18986 of 2018& CONN. CASES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SRI.JAISHANKAR V.NAIR CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -9- WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 16186 of 2018 PETITIONER: SRI.I.R. JAMES PROPRIETOR, M/S.GREEN LAND AGENCIES ANANDAPURAM,IRINJALAKUDA, THRISSUR DISTRICT-680305. BY ADV. SRI.SOJAN JAMES RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT,IRINJALAKUDA-682 025. 2 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT,IRINJALAKUDA-680 121 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 4 SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695 001. 5 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 -10- WP(C).No. 18986 of 2018& CONN. CASES 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).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -11- WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 16187 of 2018 PETITIONER: NIRMALA OFFSET PRINTERS SOUTH CHALAKUDY P.O., REPRESENTED BY IT'S PROPRIETOR SRI.V.V.RAJAN, BY ADVS. SRI.MATHEW THOMAS (CHERTHALA) SRI.AJI V.DEV RESPONDENTS: 1 THE STATE TAX OFFICER S.G.S.T. DEPARTMENT, CHALAKUDY-680 307. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 3 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002. 4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI. 5 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI. 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., -12- WP(C).No. 18986 of 2018& CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -13- WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 20790 of 2018 PETITIONER: RATHEESH KUMAR R. SMART AGENCIES, VIII/111, VAVULLIAPURAM, KAVASSERY P.O., ALATHUR. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER (ASSESSMENT) COMMERCIAL TAXES, ALATHUR-678 541. 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. 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.P.L.BABU SC CENTRAL BOARD OF EXCISE AMP CUSTOMS -14- WP(C).No. 18986 of 2018& CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -15- WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 20836 of 2018 PETITIONER: JOJAN PAUL, PROPRIETOR, M/S. KAIRALI ENTERPRISES, X/593, MINI INDUSTRIAL ESTATE, ERUMATHALA P O, ALUVA. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENTS: 1 COMMERCIAL TAX OFFICER COMMERCIAL TAX OFFICE,KAP COMPLEX, ALUVA-683 101. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWERS, 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. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, -16- WP(C).No. 18986 of 2018& CONN. CASES WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -17- WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 20839 of 2018 PETITIONER: V.P. PRASAD, AGED 47 YEARS PROPRIETOR, M/S. AYYAPPAS ELECTRONICS, CHERAI. BY ADV. SMT.S.K.DEVI RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES, II CIRCLE,MATTANCHERY-682 002. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SRI.H.GOPAKUMAR CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON -18- WP(C).No. 18986 of 2018& CONN. CASES 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -19- WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21040 of 2018 PETITIONER: HAILEYBURIA TEA ESTATES LIMITED REGISTERED OFFICE: 24/432, MARAR ROAD, WILLINGTON ISLAND, COCHIN - 682 003, KERALA STATE, REPRESENTED BY IT'S ASSISTANT GENERAL MANAGER (F&A) MR.M.SASIKUMAR. BY ADV. SMT.K.LATHA RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER COMMERCIAL TAX OFFICE, PEERMADE, IDUKKI, KERALA - 685 531. 2 THE COMMISSIONER OF COMMERCIAL TAXES TAX TOWERS, KILLIPALAM, KARAMANA.P.O.,THIRUVANANTHAPURAM - 695 002. 3 THE DEPUTY COMMISSIONER GST DEPARTMENT, IDUKKI AT KATTAPPANA - 685 508. 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).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -20- WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21188 of 2018 PETITIONER: N. SADASIVAN PILLAI PROPRIETOR, OTTATU HARDWARE, PIRAYUR, KIDANGOR P.O.,PALA, KOTTAYAM- 686 572. BY ADVS. SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER COMMERCIAL TAXES,PALA, KOTTAYAM- 686 575. 2 THE SECRETARY TAX DEPARTMENT, GOVERNEMNT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 THE CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OFINDIA, 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 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, -21- WP(C).No. 18986 of 2018& CONN. CASES WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -22- WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21387 of 2018 PETITIONER: M/S. SREE VINAYAKA FEEDS, VALLOM, RAYONPURAM.P.O., PERUMBAVOOR, COCHIN-683 544. REPRESENTED BY ITS PROPRIETRESS BINDU PRAMOD. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, PERUMBAVOOR, COCHIN-683 542. 2 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA, ERNAKULAM-686 661. 3 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,KARAMANA.P.O., THIRUVANANTHAPURAM DISTRICT.PIN-695 001. 4 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM DISTRICT.PIN-695 001. 5 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 -23- WP(C).No. 18986 of 2018& CONN. CASES AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -24- WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21787 of 2018 PETITIONER: M/S. K.O.PHILIP & COMPANY CHENGANNUR , ALAPPUZHA DT, REPRESENTED BY ITS MANAGING PARTNER MR.K.P.THOMAS. BY ADVS. SRI.ANIL D. NAIR KUM.MEKHALA M.BENNY SRI.ACHYUT K PADMARAJ SRI.R.SREEJITH RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT CHENGANNUR 689 121. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001. 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. 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 -25- WP(C).No. 18986 of 2018& CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -26- WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 22187 of 2018 PETITIONER: M/S R1 INTERNATIONAL (INDIA) PVT. LTD 4TH FLOOR, KANNANIKERI ESTATE,SHANMUGHAM ROAD, MARINE DRIVE,KOCHI - 31, REPRESENTED BY ITS DIRECTOR, K. VINAYRAJ. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST. COMMISSIONER STATE GOODS & SERVICES TAX DEPARTMENT,SPECIAL CIRCLE (RPODUCE), MATTANCHERRY, KOCHI - 2. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).21787/2018, WP(C).21387/2018, -27- WP(C).No. 18986 of 2018& CONN. CASES WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -28- WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 22437 of 2018 PETITIONER: M/S. ROYAL TOUCH PLY METHALA, PERUMBAVOOR, REPRESENTED BY THE PROPRIETOR, HAMEED, AGED 55 YEARS, S/O.KOCHUMUHAMMED. BY ADVS. SRI.C.A.NAVAS SRI.T.K.SASIKUMAR RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER COMMERCIAL TAX OFFICE, 2ND CIRCLE, PERUMBAVOOR,ERNAKULAM DISTRICT-683 031 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM 695 001. 3 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, TAXES DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM- 695 001. 4 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110001. -29- WP(C).No. 18986 of 2018& CONN. CASES 6 INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA-683 031 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).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -30- WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 22588 of 2018 PETITIONER: M/S. MUSAMITHA TRADING COMPANY DOOR NO.5/1321, 1322, PALLIPPURAM ROAD, PATTAMBI, REPRESENTED BY ITS MANAGING PARTNER- K.MOHAMMED MUSTHFA. BY ADV. SMT.S.K.DEVI RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA,PATTAMBI-679 303. 2 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. BY ADVS. 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 SMT.SINDHUMOL.T.P. CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, -31- WP(C).No. 18986 of 2018& CONN. CASES WP(C).22789/2018, WP(C).22590/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -32- WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 22590 of 2018 PETITIONER: BEEVI MARIAM KADEEJA M/S. SILVERLINE METAL INDUSTRIES, CHATHUNAMKULAM, CHANDANATHOPPE, KOLLAM - 691 014. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER KERALA GOODS & SERVICES TAX DEPARTMENT,MINI CIVIL STATION, KUNDARA - 691 501. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -33- WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 22789 of 2018 PETITIONER: CENTER TEC PRIMUS TOWER, PKA NAGAR, CUSAT MAIN ROAD, KOCHI – 682 022, (REPRESENTED BY SRI. NELSON T., MANAGING PARTNER). BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 COMMERCIAL TAX OFFICER (WORKS CONTRACT) 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 IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM – 695 002. 4 CENTRAL BOARD OF INDIRECT TAXES 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, NORTH BLOCK, NEW DELHI – 110 001. 6 INSPECTING ASSISTANT COMMISSIONER S.G.S.T. DEPARTMENT, KAKKANAD, KOCHI – 682 030. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. -34- WP(C).No. 18986 of 2018& CONN. CASES 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -35- WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 22988 of 2018 PETITIONER: MUHAMMED ALI P AGED 53 YEARS, S/O MOIDU, PROPRIETOR, DEMOS STATIONARY WHOLE SALE AND RETAIL, KARIMBANAKKAL ARCADE,KODATHIPADI, MANNARAKKAD, PALAKKAD. BY ADVS. SRI.JACOB SEBASTIAN SMT.ANU JACOB SRI.K.V.WINSTON RESPONDENTS: 1 STATE OF KERALA & BY SECRETARY TO GOVERNMENT DEPARTMENT OF TAXES, SECRETARIAT, TRIVANDRUM- 695 001. 2 THE STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER,MANNARKKAD, PALAKKAD- 678 582. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,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 -36- WP(C).No. 18986 of 2018& CONN. CASES SRI.P.L.BABU, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -37- WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23588 of 2018 PETITIONER: M/S.ESS ESS AUTOMOBILES C.V. BUILDING, OLD MAIN ROAD, CHALAKKUDY, REPRESENTED BY ITS MANAGING PARTNER ALIAS K.K. BY ADVS. SRI.JOHN VARGHESE SRI.A.L.GEORGE RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT, CHALAKUDY-680 307. 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-110001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.PREETHA S. NAIR SC CENTRAL BOARD OF EXCISE AND CUSTOMS -38- WP(C).No. 18986 of 2018& CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -39- WP(C).No. 18986 of 2018& CONN. CASES JUDGMENT [ WP(C) 18986/2018, WP(C).14186/2018, WP(C).14189/2018,WP(C).14190/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).20790/2018, WP(C).20836/2018, WP(C).20839/2018, WP(C).21040/2018, WP(C).21188/2018, WP(C).21387/2018, WP(C).21787/2018, WP(C).22187/2018, WP(C).22437/2018, WP(C).22588/2018, WP(C).22590/2018, WP(C).22789/2018, WP(C).22988/2018, WP(C).23588/2018 ] 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 -40- WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 18986/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE UNDER SECTION 25(A) OF THE KVAT ACT FOR THE YEAR 2011-12 DATED 13-01-2017. EXHIBIT P2 TRUE COPY OF PETITIONER'S OBJECTION TO EXT.P1 NOTICE DATED 13-02-2017. EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-12 PASSED BYT EH 3RD RESPONDENT DATED 15-05-2018. -41- WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 14186/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE ISSUED BY THE 4TH RESPONDENT DATED 30-01-2018 EXHIBIT P2 TRUE COPY OF THE REPLY GIVEN BY THE PETITIONER TO THE 4TH RESPONDENT DATE 27-2- 2018 EXHIBIT P3 TRUE COPY OF THE ORDER PASSED BY THE 4TH RESPONDENT DATED 31-3-2018 EXHIBIT P4 TRUE COPY OF THE INTERIM ORDER IN W.P(C) NO 11335/2018 OF THIS HON'BLE COURT DATED 4-4- 2018 -42- WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 14189/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2012-13. EXHIBIT P2 COPY OF ORDER DATED 7/11/2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-2013 U/S. 25 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13/4/2018 ISSUED BY THIS HON'BLE COURT IN WPC NO. 13552 OF 2018. EXHIBIT P4 COPY FO THE LETTER DATED 7/4/2018 OF THE 4TH RESPONDENT. -43- WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 14190/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: COPY OF ANNUAL RETURN FOR THE YEAR 2013-14. EXHIBIT P2: COPY OF ORDER DATED 28.9.2017 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2013-2014 U/S. 67 OF THE KVAT ACT. EXHIBIT P3: COPY OF THE INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552 OF 2018. EXHIBIT P4: COPY OF DEMAND NOTICE DATED 22.3.2018 ISSUED BY THE 5TH RESPONDENT UNDER THE R.R.ACT. -44- WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 16186/2018 PETITIONER'S/S EXHIBITS: EXT.P1 TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 06.02.2018. EXT.P2 TRUE COPY OF DEMAND NOTICE FOR THE YEAR 2012-13 DATED 09.05.2018. -45- WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 16187/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE SHAW CAUSE NOTICE ISSUED U/S.25(1) OF THE KVAT ACT FOR 2011-12 DATED 23-02-2018. EXHIBIT P2 A TRUE COPY OF THE REPLY FILED FOR 2011-12 DATED 08-03-2018. EXHIBIT P3 A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2011-12 DATED 02-04- 2018. -46- WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 20790/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 02-06-2017. EXHIBIT P2 TRUE COPY OF THE POSTAL COVER ENCLOSING THE ASSESSMENT ORDER SENT BY THE 1ST RESPONDENT TO THE PETITIONER ON 10-1-2018. EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 02-06- 2017. -47- WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 20836/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32150782023/2011-12 DATED 27-02-2018 ISSUED BY THE IST RESPONDENT TO THE PETITIONER FOR THE YEAR 2011-12 EXHIBIT P1(A) TRUE COPY OF THE ASSESSMENT ORDER NO.32150782023/2012-13 DATED 22-03-2018 ISSUED BY THE IST RESPONDENT TO THE PETITIONER FOR THE YEAR 2012-13. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO.11335/2018 DATED 04.04.2018. -48- WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 20839/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER NO.32150622903/2015-16 DATED 4.1.2018. -49- WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 21040/2018 PETITIONER'S/S EXHIBITS: EXT.P1: THE TRUE COPY OF THE ANNUAL RETURN OF THE PETITION IN FORM NO.10 UNDER KVAT RULES, 2005 FOR THE YEAR 2015-2016. EXT.P2: THE TRUE COPY OF THE FORM WW AUDIT REPORT UNDER SECTION 63A OF TAMILNADU VALUE ADDED TAX ACT 2006. EXT.P3: THE TRUE COPY OF THE PETITIONER'S REQUEST TO REVISE THE MONTHLY RETURNS AND ANNUAL RETURN FOR THE YEAR 2015-2016 DATED 23-8- 2017 ALONG WITH THE PETITIONER'S AFFIDAVIT DATED 24-8-2017 IN STAMP PAPER FILED BEFORE THE FIRST RESPONDENT. EXT.P4: THE TRUE COPY OF THE ORDER NO.32060765259/2018-2019 DATED 11-05-2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXT.P5: THE TRUE COPY OF THE PRE ASSESSMENT NOTICE FOR THE YEAR 2015-2016 DATED 11-5-2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXT.P6: THE TRUE COPY OF THE INTERIM STAY ORDER IN W.P.(C).NO.13930 OF 2018 DATED 13TH APRIL 2018. EXT.P7: THE TRUE COPY OF THE FORM 21 CC DATED 31-5- 2016 FILED BY THE PETITIONER UNDER KERALA VALUE ADDED TAX RULES 2005. -50- WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 21188/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1 TRUE COPY OF THE ORIGINAL ANNUAL RETURN DATED 23/05/2010 E-FILED FOR THE YEAR 2009- 10 THROUGH KVATIS BEFORE THE 1ST RESOPNDENT BY THE PETITIONER EXHIBIT-P2 TRUE COPY OF THE AUDIT REPORT DATED 05/02/2011 FILED INCORPORATING PURCHASE AND SALES OMISSIONS U/S 42 (2) OF THE KVAT ACT BEFORE THE IST RESPONDENT EXHIBIT-P3 TRUE COPY OF THE REVISED ANNUAL RETURN PREPARED MANUALLY ON 14/02/2P11 FOR THE YEAR 2009-10 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT-P4 TRUE COPY OF THE KVAT ASSESSMENT ORDER DATED 03/10/2017 FOR THE YEAR 2009-10 PASSED U/S 25 (1) OF THE KVAT ACT BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT-P5 TRUE COPY OF THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016 DATED 08/09/2016 PUBLISHED IN EXTRAORDINARY GAZETTE OF INDIA EXHIBIT-P6 TRUE COPY OF THE INTERIM ORDER GRANTED BY THIS HONOURABLE COURT IN W.P(C) 11335/2018 DATED 04/04/2018 -51- WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 21387/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32150203525/11-12 DATED 26.04.2018. EXHIBIT P2 TRUE COPY OF THE FORM NO.1 DEMAND NOTICE NO.B1 195/2018-19 DATED 21.06.2018. -52- WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 21787/2018 PETITIONER'S/S EXHIBITS: EXT.P1 TRUE COPY OF THE NOTICE DATED 18/01/2018 UNDER SECTION 25(1) OF THE KVAT ACT FOR THE YEAR 2012-2013 ISSUED BY THE 1ST RESPONDENT. EXT.P2 TRUE COPY OF THE OBJECTIONS DATED 07/03/2018 FILED BY THE PETITIONER AGAINST P1 NOTICE. EXT.P3 TRUE COPY OF THE APPLICATION DATED 15/05/2018 FOR RECTIFYING THE DEFECT IN THE RETURN FILED BY PETITIONER BEFORE THE IST RESPONDENT. EXT.P4 TRUE COPY OF THE ASSESSMENT ORDER UNDER SECTION 25(1) OF THE KVAT ACT FOR THE YEAR 2012-13 DATED 19/05/2018 COMPLETED BY THE 1ST RESPONDENT. -53- WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 22187/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 06.6.2018. EXHIBIT P2 COPY OF ORDER IN WPC NO. 14383/18 OF THIS HON'BLE COURT DATED 27.04.2018. -54- WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 22437/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1: THE TRUE COPY OF THE ASSESSMENT ORDER NO.32151350035/12-13 DATED 12.02.2018 ALONG WITH DEMAND NOTICE. EXHIBIT-P2: THE TRUE COPY OF RECOVERY NOTICE DATED 05.06.2018 ISSUED BY THE 6TH RESPONDENT. EXHIBIT-P3: THE TRUE COPY OF THE INTERIM ORDER DATED 04.04.2018 IN WP(C) NO.11335/2018 OF THE HONOURABLE HIGH COURT OF KERALA. -55- WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 22588/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ORDER NO.32091121642/2011- 12 DATED 26.04.2018. -56- WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 22590/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 24.05.2018. EXHIBIT P1(A) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF ORDER IN WPC NO. 14383/18 OF THIS HON'BLE COURT. -57- WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 22789/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32072080329/2013-14 DATED 19.6.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32072080329/2014-15 DATED 15.5.2018 ISSUED BY THE 1ST RESPONDENT. -58- WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 22988/2018 PETITIONER'S/S EXHIBITS: EXHIBT P1 A TRUE COPY OF THE ORDER AND DEMAND NOTICE DATED JUNE 30, 2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT. -59- WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 23588/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 5/7/2018 UNDER SECTION 2591) OF KVAT ACT, 2003. "