M/S. SOMA PALM SHORE AYURVEDA RESORT, M/S. SOMATHEERAM RESEARCH INSTITUTE AND AYURVEDA HOSPITAL PVT. LTD. V. STATE TAX OFFICER (LUXURY TAX) and INTELLIGENCE OFFICER, INVESTIGATION BRANCH \\u2013 II, STATE GOODS & SERVICE TAX DEPARTMENT and THE COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT and THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA and CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA

WP(C)/34090/2018

AI Insights

The case involves multiple writ petitions filed by various petitioners, including M/S. SOMA PALM SHORE AYURVEDA RESORT and others, challenging the legality of certain tax demands and penalties imposed under the Kerala State Goods and Services Tax (KSGST) Act and the Kerala Value Added Tax (KVAT) Act. The petitioners contested the applicability of Section 174 of the KSGST Act and argued that the demands were barred by limitation under Section 25(1) of the KVAT Act. The High Court of Kerala, presided over by Justice Dama Seshadri Naidu, consolidated these petitions with similar cases and dismissed them, referencing a prior judgment that had addressed these issues comprehensively.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 799012 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 18-01-2019
• 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 PULLADAN; T RADHAMONY; B PRABHAKARAN
• Keywords: Assessment Order; Demand barred by limitation; Demand barred by limitation; Penalty order; Pre-assessment notice; Ultra Vires
• Section: 25(1); 174

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 40471 of 2018 PETITIONER: M/S. SOMA PALM SHORE AYURVEDA RESORT, M/S. SOMATHEERAM RESEARCH INSTITUTE AND AYURVEDA HOSPITAL PVT. LTD., P K VI/132, CHOWARA P.O., THIRUVANANTHAPURAM REPRESENTED BY BABY MATHEW, MG. DIRECTOR BY ADVS. SRI.P.S.SOMAN PULLADAN SMT.T.RADHAMONY SRI.B.PRABHAKARAN RESPONDENTS: 1 2 3 4 5 STATE TAX OFFICER (LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695002 INTELLIGENCE OFFICER, INVESTIGATION BRANCH – II, STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695002 THE COMMISSIONER, STATE GOODS & SEVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695001 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695001 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE,MINISTRY OF FINANCNE, GOVERNMENT OF INDIA, NEW DELHI - 110001 R1-R4 ADDL.AG SRI. K.K. RAVINDRANATH., SPL. GP SRI. C.E.UNNIKRISHNAN., GP. DR. THUSHARA JAMES. WP(C).No. 40471/2018 & CONN. CASES 2 R5 SR. SC. SRI. SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).30889/2018, WP(C).31087/2018, WP(C).32488/2018, WP(C).32490/2018, WP(C).32687/2018, WP(C).32889/2018, WP(C).33687/2018, WP(C).34090/2018, WP(C).34487/2018, WP(C).34887/2018, WP(C).34888/2018, WP(C).34889/2018, WP(C).34890/2018, WP(C).35086/2018, WP(C).35089/2018, WP(C).35090/2018, WP(C).35287/2018, WP(C).35288/2018, WP(C).35290/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 40471/2018 & CONN. CASES 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 30889 of 2018 PETITIONER: ADBOARD COMMUNICATION INDUSTRIES, 19/2026, A-21, INDUS AVENUE, KALLAI ROAD, CALICUT - 673 002, REPRESENTED BY ITS MANAGING PARTNER RAJEESH A.T., AGED 39, S/O. ABDURAHMAN. BY ADVS. SRI.K.M.FIROZ SRI.E.C.AHAMED FAZIL SMT.M.SHAJNA RESPONDENTS: 1 STATE TAX OFFICER (IB) II, OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE), STATE GOODS AND SERVICES TAX DEPT, KOZHIKODE - 673 006. 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM 695001 3 THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM 695001 4 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695001 5 UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI 110001 WP(C).No. 40471/2018 & CONN. CASES 4 R1-R4 R5 ADDL.AG SRI. K.K. RAVINDRANATH., SPL. GP SRI. C.E.UNNIKRISHNAN., GP. DR. THUSHARA JAMES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., SR. CGC., SRI. JAISHNAKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).35290/2018, WP(C).35288/2018, WP(C).35287/2018, WP(C).35090/2018, WP(C).35089/2018, WP(C).35086/2018, WP(C).34888/2018, WP(C).33687/2018, WP(C).32889/2018, WP(C).32687/2018, WP(C).32490/2018, WP(C).34890/2018, WP(C).34889/2018, WP(C).34887/2018, WP(C).34487/2018, WP(C).34090/2018, WP(C).32488/2018, WP(C).31087/2018, WP(C).40471/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 40471/2018 & CONN. CASES 5 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 31087 of 2018 PETITIONER: M/S. MASTER ALUMINIUM TECHNOLOGY, OPP. SELVAM AUDITORIUM, VADAKKANCHERRY, PALAKKAD - 678 683, REPRESENTED BY M.SUKUMARAN, S/O.MANI, AGED 37, MANAGING PARTNER. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER (WC), STATE GST DEPARTMENT, PALAKKAD - 678 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001 R1-R3 ADDL.AG SRI. K.K. RAVINDRANATH., SPL. GP SRI. C.E.UNNIKRISHNAN., GP. DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).35290/2018, WP(C).35288/2018, WP(C).35287/2018, WP(C).35090/2018, WP(C).35089/2018, WP(C).35086/2018, WP(C).34888/2018, WP(C).33687/2018, WP(C).32889/2018, WP(C).32687/2018, WP(C).32490/2018, WP(C).34890/2018, WP(C).34889/2018, WP(C).34887/2018, WP(C).34487/2018, WP(C).34090/2018, WP(C).32488/2018, WP(C).30889/2018, WP(C).40471/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 40471/2018 & CONN. CASES 6 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 32488 of 2018 PETITIONER: GRACY VINCENT, AGED 55 YEARS, W/O VINCENT, PROPRIETRESS, V.G. TRADING COMPANY, ALAPPADEN HOUSE, P.O. PERAMANGALAM, THRISSUR DISTRICT - 680 545 BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENTS: 1 2 3 4 5 AGRICULTURAL INCOME TAX & STATE TAX OFFICER,SGST DEPARTMENT, POOTHOLE, THRISSUR – 680004 COMMISSIONER OF STATE GOODS & SERVICE TAX,STATE GST DEPARTMENT, TAX TOWER,THIRUVANANTHAPURAM – 695001. THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM – 695001. SECRETARY, TAXED DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM – 695001. UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI – 110001. WP(C).No. 40471/2018 & CONN. CASES 7 R1-R4 R5 ADDL.AG SRI. K.K. RAVINDRANATH., SPL. GP SRI. C.E.UNNIKRISHNAN., GP. DR. THUSHARA JAMES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., SR. CGC., SRI. JAISHNAKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).35290/2018, WP(C).35288/2018, WP(C).35287/2018, WP(C).35090/2018, WP(C).35089/2018, WP(C).35086/2018, WP(C).34888/2018, WP(C).33687/2018, WP(C).32889/2018, WP(C).32687/2018, WP(C).32490/2018, WP(C).34890/2018, WP(C).34889/2018, WP(C).34887/2018, WP(C).34487/2018, WP(C).34090/2018, WP(C).31087/2018, WP(C).30889/2018, WP(C).40471/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 40471/2018 & CONN. CASES 8 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 32490 of 2018 PETITIONER: M/S. OJIN BAKES, DHANA PLAZA, WEST NADAKKAVU, KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER A.K. JUNAISE BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE STATE TAX OFFICER(IB)II, O/F THE DEPUTY COMMISSIONER OF STATE TAX (INTELLIGENCE), STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE- 673 006 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. R1-R3 ADDL.AG SRI. K.K. RAVINDRANATH., SPL. GP SRI. C.E.UNNIKRISHNAN., GP. DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).35290/2018, WP(C).35288/2018, WP(C).35287/2018, WP(C).35090/2018, WP(C).35089/2018, WP(C).35086/2018, WP(C).34888/2018, WP(C).33687/2018, WP(C).32889/2018, WP(C).32687/2018, WP(C).34890/2018, WP(C).34889/2018, WP(C).34887/2018, WP(C).34487/2018, WP(C).34090/2018, WP(C).32488/2018, WP(C).31087/2018, WP(C).30889/2018, WP(C).40471/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 40471/2018 & CONN. CASES 9 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 32687 of 2018 PETITIONER: BELL FLOWER HOMECARE PRODUCTS PVT.LIMITED., SREENARAYAN, 1, VENCHAVODE JN., SREEKARYAM P.O., THIRUVANANTHAPURAM, PIN - 695017, REP. BY ITS DIRECTOR RAJEEV V.S. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 THE STATE TAX OFFICER, SGST DEPARTMENT, FIRST CIRCLE, 4TH FLOOR, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN - 695 002. 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. R1-R2 R3 ADDL.AG SRI. K.K. RAVINDRANATH., SPL. GP SRI. C.E.UNNIKRISHNAN., GP. DR. THUSHARA JAMES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., SR. CGC., SRI. JAISHNAKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).35290/2018, WP(C).35288/2018, WP(C).35287/2018, WP(C).35090/2018, WP(C).35089/2018, WP(C).35086/2018, WP(C).34888/2018, WP(C).33687/2018, WP(C).32889/2018, WP(C).32490/2018, WP(C).34890/2018, WP(C).34889/2018, WP(C).34887/2018, WP(C).34487/2018, WP(C).34090/2018, WP(C).32488/2018, WP(C).31087/2018, WP(C).30889/2018, WP(C).40471/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 40471/2018 & CONN. CASES 10 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 32889 of 2018 PETITIONER: BPL TELECOM PRIVATE LIMITED SYSTEM HOUSE, CHANDRA NAGAR PO, PALAKKAD, 678007, REPRESENTED BY ITS COMPANY SECRETARY, MR. D. KRISHNAN BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.P.GOPINATH (SR.) RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, 695001 2 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, SPECIAL CIRCLE, PALAKKAD- 678001. 3 THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, (NOW STATE GOODS AND SERVICES TAX DEPARTMENT),PALAKKAD-678001. R1-R3 ADDL.AG SRI. K.K. RAVINDRANATH., SPL. GP SRI. C.E.UNNIKRISHNAN., GP. DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).35290/2018, WP(C).35288/2018, WP(C).35287/2018, WP(C).35090/2018, WP(C).35089/2018, WP(C).35086/2018, WP(C).34888/2018, WP(C).33687/2018, WP(C).32687/2018, WP(C).32490/2018, WP(C).34890/2018, WP(C).34889/2018, WP(C).34887/2018, WP(C).34487/2018, WP(C).34090/2018, WP(C).32488/2018, WP(C).31087/2018, WP(C).30889/2018, WP(C).40471/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 40471/2018 & CONN. CASES 11 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 33687 of 2018 PETITIONER: M/S. ROYALE GARDEN AND RESORTS, NANGIARKULANGARA, HARIPAD, REPRESENTED BY ITS PROPRIETOR M.K.JACOB, AGED 56 YEARS, S/O.K.KOCHUMMEN, R/O MANATHARAYIL JJ VILLA, VETTUVENI, HARIPAD P.O, ALAPPUZHA DT. BY ADV. SHRI.S.GANESH RESPONDENTS: 1 THE STATE TAX OFFICER, STATE TAX OFFICE, NSS BUILDING, MADHAVA JUNCTION, HARIPAD 690514. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM 695002. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM 695002. R1-R3 ADDL.AG SRI. K.K. RAVINDRANATH., SPL. GP SRI. C.E.UNNIKRISHNAN., GP. DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).35290/2018, WP(C).35288/2018, WP(C).35287/2018, WP(C).35090/2018, WP(C).35089/2018, WP(C).35086/2018, WP(C).34888/2018, WP(C).32889/2018, WP(C).32687/2018, WP(C).32490/2018, WP(C).34890/2018, WP(C).34889/2018, WP(C).34887/2018, WP(C).34487/2018, WP(C).34090/2018, WP(C).32488/2018, WP(C).31087/2018, WP(C).30889/2018, WP(C).40471/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 40471/2018 & CONN. CASES 12 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 34090 of 2018 PETITIONERS: MRS.LAILA KURIEN, AGED 55 YEARS, AUTHORIZED PERSON, M/S HEVEA RUBBER TECHNOLOGIES PVT LTD, POOVATHURUTHU P O, KOTTAYAM-686012 BY ADV. SRI.C.K.SREEJITH RESPONDENTS: 1 ASSISTANT COMMISSIONER (ASSESSMENT), STATE GOODS AND SERVICE TAX, SPECIAL CIRCLE, KOTTAYAM-686001. 2 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT.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. R1-R2 R3 ADDL.AG SRI. K.K. RAVINDRANATH., SPL. GP SRI. C.E.UNNIKRISHNAN., GP. DR. THUSHARA JAMES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., SR. CGC., SRI. JAISHNAKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).35290/2018, WP(C).35288/2018, WP(C).35287/2018, WP(C).35090/2018, WP(C).35089/2018, WP(C).35086/2018, WP(C).34888/2018, WP(C).33687/2018, WP(C).32889/2018, WP(C).32687/2018, WP(C).32490/2018, WP(C).34890/2018, WP(C).34889/2018, WP(C).34887/2018, WP(C).34487/2018, WP(C).32488/2018, WP(C).31087/2018, WP(C).30889/2018, WP(C).40471/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 40471/2018 & CONN. CASES 13 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 34487 of 2018 PETITIONER: ROYAL GRANITES, NEDUMKUNNAM P.O., KOTTAYAM PIN-686542 REPRESENTED BY MANAGING PARTNER ELDHO P.T. BY ADV. SRI.V.V.GEORGEKUTTY RESPONDENTS: 1 STATE TAX OFFICER, SECOND CIRCLR, CHANGANACHERRY, 686101. 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 - 695 001. R1-R3 ADDL.AG SRI. K.K. RAVINDRANATH., SPL. GP SRI. C.E.UNNIKRISHNAN., GP. DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).35290/2018, WP(C).35288/2018, WP(C).35287/2018, WP(C).35090/2018, WP(C).35089/2018, WP(C).35086/2018, WP(C).34888/2018, WP(C).33687/2018, WP(C).32889/2018, WP(C).32687/2018, WP(C).32490/2018, WP(C).34890/2018, WP(C).34889/2018, WP(C).34887/2018, WP(C).34090/2018, WP(C).32488/2018, WP(C).31087/2018, WP(C).30889/2018, WP(C).40471/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 40471/2018 & CONN. CASES 14 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 34887 of 2018 PETITIONERS: NAZEER A., AGED 58 YEARS PROPRIETOR, M/S NAZEER STORES, ANCHAL, THAZHAMEL P.O., KOLLAM DISTRICT. BY ADV. SRI.BOBBY JOHN PULICKAPARAMBIL RESPONDENTS: 1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, TAX TOWER, KILLIPALAM, KARAMANA, THIRUVANANTHAPURAM 695 002. 2 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, S ECRETARIAT, THIRUVANANTHAPURAM-695001. 3 THE STATE TAX OFFICER - I, ANCHAL, STATE GOODS AND SERVICE TAX DEPARTMENT, ANCHAL, KOLLAM DISTRICT-691306. 4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCNE DEPARTMENT (REVENUE) CENTRAL SECRETARIAT, NEW DELHI-110001. R1-R3 R4 ADDL.AG SRI. K.K. RAVINDRANATH., SPL. GP SRI. C.E.UNNIKRISHNAN., GP. DR. THUSHARA JAMES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., SR. CGC., SRI. JAISHNAKAR V. NAIR., WP(C).No. 40471/2018 & CONN. CASES 15 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).35290/2018, WP(C).35288/2018, WP(C).35287/2018, WP(C).35090/2018, WP(C).35089/2018, WP(C).35086/2018, WP(C).34888/2018, WP(C).33687/2018, WP(C).32889/2018, WP(C).32687/2018, WP(C).32490/2018, WP(C).34890/2018, WP(C).34889/2018, WP(C).34487/2018, WP(C).34090/2018, WP(C).32488/2018, WP(C).31087/2018, WP(C).30889/2018, WP(C).40471/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 40471/2018 & CONN. CASES 16 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 34888 of 2018 PETITIONER: M/S.SKYLINE METALLOIDS, KAUMUDI NAGAR,PALLITHOTTAM, KOLLAM,REPRESENTED BY ITS MANAGING PARTNER, IBRAHIM MUSALIAR BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, FIRST CIRCLE,ASRAMOM,KOLLAM 691002 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. R1-R3 ADDL.AG SRI. K.K. RAVINDRANATH., SPL. GP SRI. C.E.UNNIKRISHNAN., GP. DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).35290/2018, WP(C).35288/2018, WP(C).35287/2018, WP(C).35090/2018, WP(C).35089/2018, WP(C).35086/2018, WP(C).33687/2018, WP(C).32889/2018, WP(C).32687/2018, WP(C).32490/2018, WP(C).34890/2018, WP(C).34889/2018, WP(C).34887/2018, WP(C).34487/2018, WP(C).34090/2018, WP(C).32488/2018, WP(C).31087/2018, WP(C).30889/2018, WP(C).40471/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 40471/2018 & CONN. CASES 17 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 34889 of 2018 PETITIONERS: ZAMIL STEEL HOUSE, NO. 86B, NEAR KERALA AGRICULTURAL UNIVERSITY, AM ROAD, ODAKKALI, ASAMANNOOR P.O., ERNAKULAM -683 549 REPRESENTED BY ITS PARTNER NISSAR C.A. BY ADVS. DR.K.P.PRADEEP SMT.ANJANA KANNATH SMT.NEENA ARIMBOOR SMT.RANI MUMTHAZ SRI.SANAND RAMAKRISHNAN SRI.T.T.BIJU RESPONDENTS: 1 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM- 695 001 2 COMMERCIAL TAX OFFICER/STATE TAX OFFICER,2ND CIRCLE, COMMERCIAL TAXES/ KERALA STATE GST DEPARTMENT, PERUMBAVOOR, ERNAKULAM-683 542 3 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA.P.O., THIRUVANANTHAPURAM-695 002 4 GOODS AND SERVICE TAX COUNCIL, GOVERNMENT OF INDIA,OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARATI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001, REPRESENTED BY ITS ADDITIONAL SECRETARY WP(C).No. 40471/2018 & CONN. CASES 18 R1-R3 R4 ADDL.AG SRI. K.K. RAVINDRANATH., SPL. GP SRI. C.E.UNNIKRISHNAN., GP. DR. THUSHARA JAMES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., SR. CGC., SRI. JAISHNAKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).35290/2018, WP(C).35288/2018, WP(C).35287/2018, WP(C).35090/2018, WP(C).35089/2018, WP(C).35086/2018, WP(C).34888/2018, WP(C).33687/2018, WP(C).32889/2018, WP(C).32687/2018, WP(C).32490/2018, WP(C).34890/2018, WP(C).34887/2018, WP(C).34487/2018, WP(C).34090/2018, WP(C).32488/2018, WP(C).31087/2018, WP(C).30889/2018, WP(C).40471/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 40471/2018 & CONN. CASES 19 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 34890 of 2018 PETITIONER: GIRISH C., AGED 43 YEARS, S/O. LATE V. CHANDRAN, PROPRIETOR, M/S. GIRISH METAL TRADERS, MARUTHA ROAD, PALAKKAD BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, SECOND CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD - 678 001 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. R1-R3 ADDL.AG SRI. K.K. RAVINDRANATH., SPL. GP SRI. C.E.UNNIKRISHNAN., GP. DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).35290/2018, WP(C).35288/2018, WP(C).35287/2018, WP(C).35090/2018, WP(C).35089/2018, WP(C).35086/2018, WP(C).34888/2018, WP(C).33687/2018, WP(C).32889/2018, WP(C).32687/2018, WP(C).32490/2018, WP(C).34889/2018, WP(C).34887/2018, WP(C).34487/2018, WP(C).34090/2018, WP(C).32488/2018, WP(C).31087/2018, WP(C).30889/2018, WP(C).40471/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 40471/2018 & CONN. CASES 20 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 35086 of 2018 PETITIONER: V.P.ROY, AGED 49 YEARS, TC 8/1151, VEZHAPARAMBIL, MYTHRI NAGAR, THIRUMALA, THIRUVANANTHPAURAM, PIN-695 006. BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 STATE TAX OFFICER, WORKS CONTRACT, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, IIND FLOOR, KARAMANA P.O., THIRUVANANTHAPURAM-695 002. 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695002. 4 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS SERVICE TAX DEPARTMENT, (AUTHORIZED OFFICER UNDER RR ACT)TAX TOWER, IIND FLOOR, KARAMANA-P.O, THIRUVANANTHAPURAM-695002. R1-R4 ADDL.AG SRI. K.K. RAVINDRANATH., SPL. GP SRI. C.E.UNNIKRISHNAN., GP. DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).35290/2018, WP(C).35288/2018, WP(C).35287/2018, WP(C).35090/2018, WP(C).35089/2018, WP(C).34888/2018, WP(C).33687/2018, WP(C).32889/2018, WP(C).32687/2018, WP(C).32490/2018, WP(C).34890/2018, WP(C).34889/2018, WP(C).34887/2018, WP(C).34487/2018, WP(C).34090/2018, WP(C).32488/2018, WP(C).31087/2018, WP(C).30889/2018, WP(C).40471/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 40471/2018 & CONN. CASES 21 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 35089 of 2018 PETITIONER: A.SREEKANTAN NAIR, AGED 49 YEARS, PROPRIETOR, M/S. HARISREE CONSTRUCTIONS, CHEMPAKATHUVILA VEEDU, THIRUMALA P.O., THIRUVANANTHAPURAM-695 006. BY ADVS. SRI.P.S.SOMAN PULLADAN SMT.T.RADHAMANI SRI.K.SUNDAR SRI.V.SATHEESH (S-3495) RESPONDENTS: 1 STATE TAX OFFICER(WORKS CONTRACT) STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 002. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 002. 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. R1-R3 R4 ADDL.AG SRI. K.K. RAVINDRANATH., SPL. GP SRI. C.E.UNNIKRISHNAN., GP. DR. THUSHARA JAMES. SR. SC. SRI. SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. WP(C).No. 40471/2018 & CONN. CASES 22 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).35290/2018, WP(C).35288/2018, WP(C).35287/2018, WP(C).35090/2018, WP(C).35086/2018, WP(C).34888/2018, WP(C).33687/2018, WP(C).32889/2018, WP(C).32687/2018, WP(C).32490/2018, WP(C).34890/2018, WP(C).34889/2018, WP(C).34887/2018, WP(C).34487/2018, WP(C).34090/2018, WP(C).32488/2018, WP(C).31087/2018, WP(C).30889/2018, WP(C).40471/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 40471/2018 & CONN. CASES 23 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 35090 of 2018 PETITIONER: M/S.CHALISSERY KIRANA MERCHANT, XIII/163-A, KAVUKKODE P.O, CHALISSERY, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, BASHEER.M.A. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, STATE TAX OFFICE, PATTAMBI, PALAKKAD- 679 303. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-605 001. R1-R3 ADDL.AG SRI. K.K. RAVINDRANATH., SPL. GP SRI. C.E.UNNIKRISHNAN., GP. DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).35290/2018, WP(C).35288/2018, WP(C).35287/2018, WP(C).35089/2018, WP(C).35086/2018, WP(C).34888/2018, WP(C).33687/2018, WP(C).32889/2018, WP(C).32687/2018, WP(C).32490/2018, WP(C).34890/2018, WP(C).34889/2018, WP(C).34887/2018, WP(C).34487/2018, WP(C).34090/2018, WP(C).32488/2018, WP(C).31087/2018, WP(C).30889/2018, WP(C).40471/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 40471/2018 & CONN. CASES 24 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 35287 of 2018 PETITIONER: FOUR HOMES, VELIYANTHODE, CHANDAKKUNNU, MALAPPURAM 679 329 REPRESENTED BY HYDROSE K, PROPRIETOR, FOUR HOMES BY ADVS. SRI.K.M.CHERIAN SRI.R.RAMAKRISHNAN POTTY SRI.V.P.SABU RESPONDENTS: 1 THE STATE TAX OFFICER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, KOVILAKAM ROAD, NILAMBUR 679 329 2 THE COMMISSIONER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM-695002. 3 THE STATE OF KERALA, REP.BY THE SECRETARY, DEPARTMENT OF TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695002. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. R1-R3 R4 ADDL.AG SRI. K.K. RAVINDRANATH., SPL. GP 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 WP(C).No. 40471/2018 & CONN. CASES 25 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).35290/2018, WP(C).35288/2018, WP(C).35090/2018, WP(C).35089/2018, WP(C).35086/2018, WP(C).34888/2018, WP(C).33687/2018, WP(C).32889/2018, WP(C).32687/2018, WP(C).32490/2018, WP(C).34890/2018, WP(C).34889/2018, WP(C).34887/2018, WP(C).34487/2018, WP(C).34090/2018, WP(C).32488/2018, WP(C).31087/2018, WP(C).30889/2018, WP(C).40471/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 40471/2018 & CONN. CASES 26 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 35288 of 2018 PETITIONER: ARAVINDAKSHAN PILLAI, AGED 50 YEARS, CHOICE TILES AND GRANITES, PORUVAZHY, CHATTAKKULAM, KOLLAM DIST - 690520 BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, KARUNAGAPPALLY, KOLLAM DIST - 690520 2 THE STATE OF KERALA, REP.BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695002. 3 UNION OF INDIA, REP.BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46,NORTH BLOCK, NEW DLEHI-110001. R1-R2 R3 ADDL.AG SRI. K.K. RAVINDRANATH., SPL. GP SRI. C.E.UNNIKRISHNAN., GP. DR. THUSHARA JAMES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., SR. CGC., SRI. JAISHNAKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).35290/2018, WP(C).35287/2018, WP(C).35090/2018, WP(C).35089/2018, WP(C).35086/2018, WP(C).34888/2018, WP(C).33687/2018, WP(C).32889/2018, WP(C).32687/2018, WP(C).32490/2018, WP(C).34890/2018, WP(C).34889/2018, WP(C).34887/2018, WP(C).34487/2018, WP(C).34090/2018, WP(C).32488/2018, WP(C).31087/2018, WP(C).30889/2018, WP(C).40471/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 40471/2018 & CONN. CASES 27 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 35290 of 2018 PETITIONER: ANNAMMA ABRAHAM, AGED 47 YEARS, PROPRIETRESS, M/S. SAMAGRATHA CONSULTANTS, THAYYIL HOUSE, R.S. P.O., THIRUVALLA, PATHANAMTHITTA DISTRICT, PIN - 689 101. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 STATE TAX OFFICER - 1 (WORKS CONTRACT), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, PATHANAMTHITTA - 689 645. 2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. R1,R2 R3 ADDL.AG SRI. K.K. RAVINDRANATH., SPL. GP SRI. C.E.UNNIKRISHNAN., GP. DR. THUSHARA JAMES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., SR. CGC., SRI. JAISHNAKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).35288/2018, WP(C).35287/2018, WP(C).35090/2018, WP(C).35089/2018, WP(C).35086/2018, WP(C).34888/2018, WP(C).33687/2018, WP(C).32889/2018, WP(C).32687/2018, WP(C).32490/2018, WP(C).34890/2018, WP(C).34889/2018, WP(C).34887/2018, WP(C).34487/2018, WP(C).34090/2018, WP(C).32488/2018, WP(C).31087/2018, WP(C).30889/2018, WP(C).40471/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 40471/2018 & CONN. CASES 28 JUDGMENT [WP(C) 40471/2018, WP(C).30889/2018, WP(C).31087/2018, WP(C).32488/2018, WP(C).32490/2018, WP(C).32687/2018, WP(C).32889/2018, WP(C).33687/2018, WP(C).34090/2018, WP(C).34487/2018, WP(C).34887/2018, WP(C).34888/2018, WP(C).34889/2018, WP(C).34890/2018, WP(C).35086/2018, WP(C).35089/2018, WP(C).35090/2018, WP(C).35287/2018, WP(C).35288/2018, WP(C).35290/2018] In this batch of writ petitions the petitioner 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 VPK WP(C).No. 40471/2018 & CONN. CASES 29 APPENDIX OF WP(C) 40471/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PENALTY ORDER NO.CR24/2014-15(12-13) IO(IB)II/ TVM DATED 17.10.2017 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER FOR THE YEAR 2012-13 EXHIBIT P1 (a) TRUE COPY OF THE PENALTY ORDER NO.CR24/2014-15(14-15) IO(IB)II/ TVM DATED 17.10.2017 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER FOR THE YEAR 2014-15 EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.LT 32015281566/12-13 DATED 16.01.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2012-13 EXHIBIT P2 (a) TRUE COPY OF THE ASSESSMENT ORDER NO.LT 32015281566/14-15 DATED 16.01.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2014-15 EXHIBIT P3 TRUE COPY OF THE PRE ASSESSMENT NOTICE NO.320115281566/15-16 DATED 16.11.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2015-16 EXHIBIT P3 (a) TRUE COPY OF THE PRE ASSESSMENT NOTICE NO.LT 320115281566/16-17 DATED 16.11.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2016-17 EXHIBIT P3 (b) TRUE COPY OF THE PRE ASSESSMENT NOTICE NO.LT 320115281566/17-18 DATED 16.11.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2017-18 EXHIBIT P4 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P(C) NO.11335/2018 DATED 04.04.2018 WP(C).No. 40471/2018 & CONN. CASES 30 APPENDIX OF WP(C) 30889/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER NO. IB IIE/63/17-18 DATED 19.07.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2017-18 WP(C).No. 40471/2018 & CONN. CASES 31 APPENDIX OF WP(C) 31087/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 27.07.2018. WP(C).No. 40471/2018 & CONN. CASES 32 APPENDIX OF WP(C) 32488/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE NOTICE NO 32080773857/2016-17 DATED 28.7.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2016-17 WP(C).No. 40471/2018 & CONN. CASES 33 APPENDIX OF WP(C) 32490/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PENALTY PROPOSAL NOTICE ISSUED BY IST RESPONDENT FOR THE YEAR 2011- 12 DATED 31.8.2018. WP(C).No. 40471/2018 & CONN. CASES 34 APPENDIX OF WP(C) 32687/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 14.09.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2012-13. EXHIBIT P1 (a) COPY OF NOTICE DATED 14.09.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14. EXHIBIT P1 (b) COPY OF NOTICE DATED 14.09.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WP(C)NO.13552 OF 2018. WP(C).No. 40471/2018 & CONN. CASES 35 APPENDIX OF WP(C) 32889/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE NOTICE DATED 17.5.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT, FOR THE YEAR 2016- 17. EXHIBIT P2 A TRUE COPY OF THE REPLY (WITHOUT ANNEXURES) DATED 16.7.2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT IN RESPONSE TO EXT.P1 NOTICE. EXHIBIT P3 A TRUE COPY OF THE ASSESSMENT ORDER DATED 02.8.2018 PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2016-17(KVAT) EXHIBIT P4 A TRUE COPY OF THE LETTER DATED 04.9.2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P5 A TRUE COPY OF THE ORDER DATED 14.9.2018 PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2016-17 UNDER SECTION 66 OF THE KVAT ACT. WP(C).No. 40471/2018 & CONN. CASES 36 APPENDIX OF WP(C) 33687/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 32041247139/2014-15 DATED 24/09/2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 25/09/2018 WP(C).No. 40471/2018 & CONN. CASES 37 APPENDIX OF WP(C) 34090/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 THE TRUE COPY OF THE REGISTRATION CERTIFICATE NO.32050606094/7/9/2009 ISSUED BY 1ST RESPONDENT. EXHIBIT P2 THE TRUE COPY OF THE REGISTRATION CERTIFICATE GSTIN 32AAACH6787JIZB DTD.16/7/18 GENERATED FROM THE OFFICIAL WEBSITE. EXHIBIT P3 THE TRUE COPY OF THE ANNUAL RETURN IN FORM NO.10 FOR TRADING DTD.28/4/2017. EXHIBIT P4 THE TRUE COPY OF THE ANNUAL RETURN IN FORM NO.10B FOR THE YEAR 2016-17 DTD.27/6/17. EXHIBIT P5 THE TRUE COPY OF THE ASSESSMENT ORDER NO.32050606094/16-17 DTD.20/8/18 WITH DEMAND NOTICE. WP(C).No. 40471/2018 & CONN. CASES 38 APPENDIX OF WP(C) 34487/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER AND DEMAND NOTICE FOR 2014-15 DATED 21/08/2018 ISSUED BY THE 1ST RESPONDENT. WP(C).No. 40471/2018 & CONN. CASES 39 APPENDIX OF WP(C) 34887/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ORDER DATED 24.9.2018 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER, FOR THE YEAR 2015-16 EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018, PASSED BY THIS HON'BLE COURT IN WPC.11335/2018 EXHIBIT P2 (A) TRUE COPY OF THE INTERIM ORDER DATED 3.10.2018, PASSED BY THIS HON'BLE COURT IN WPC.32076/2018 WP(C).No. 40471/2018 & CONN. CASES 40 APPENDIX OF WP(C) 34888/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE IST RESPONDENT FOR THE YEAR 2016-17 DATED 23.8.2018. EXHIBIT P1 (a) COPY OF NOTICE ISSUED BY THE IST RESPONDENT FOR THE YEAR 2016-17 DATED 23.8.2018. WP(C).No. 40471/2018 & CONN. CASES 41 APPENDIX OF WP(C) 34889/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE REGISTRATION CERTIFICATE IN TIN 32151372658 DATED 18-3-2016 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT P2 TRUE COPY OF THE ORDER NO.32151372658/16-17 DATED 25-04-2018 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT P3 TRUE COPY OF THE JUDGMENT DATED 25-09-2014 IN OT REV NO.49 OF 2014 EXHIBIT P4 TRUE COPY OF THE JUDGMENT DATED 21-1-2015 IN WP(C)NO.30403 OF 2014 WP(C).No. 40471/2018 & CONN. CASES 42 APPENDIX OF WP(C) 34890/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 20/08/2018. WP(C).No. 40471/2018 & CONN. CASES 43 APPENDIX OF WP(C) 35086/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32011372315/2011-12 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32011372315/2012-13 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER NO.32011372315/2013-14 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER NO.32011372315/2014-15 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER NO.32011372315/2015-16 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6 TRUE COPY OF THE ASSESSMENT ORDER NO.32011372315/2016-17 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P7 TRUE COPY OF THE RECOVERY NOTICE NO.B3- 3047/2018 SL.NO.4329(RRC-1156/2018-19) DATED 27/09/2018 ISSUED BY THE 4TH RESPONDENT. WP(C).No. 40471/2018 & CONN. CASES 44 APPENDIX OF WP(C) 35089/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PRE ASSESSMENT NOTICE NO.32011394005/11-12 DATED 05.10.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO.11335/2018 DATED 04.04.2018. WP(C).No. 40471/2018 & CONN. CASES 45 APPENDIX OF WP(C) 35090/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 28.09.2018. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 28.09.2018. EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 28.09.2018. EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 28.09.2018. WP(C).No. 40471/2018 & CONN. CASES 46 APPENDIX OF WP(C) 35287/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32100908264 /2014-15 DATED 28.10.2018. WP(C).No. 40471/2018 & CONN. CASES 47 APPENDIX OF WP(C) 35288/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 27.9.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2016-17 EXHIBIT P2 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WP(C)NO,13552 OF 2018. WP(C).No. 40471/2018 & CONN. CASES 48 APPENDIX OF WP(C) 35290/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 30/04/2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-2014. EXHIBIT P2 COPY OF INTERIM ORDER DATED 13/04/2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.13550 OF 2018. "