Majan Paul.C V. The State Tax Officer-11 Department of State Goods and Service Taxes and The Commissioner of State Taxes and Secretary, Taxes Department, Government of Kerala

WP(C)/32924/2018

AI Insights

In this batch of writ petitions, the petitioners challenged the validity of Section 174 of the KSGST Act and the demands made under Section 25(1) of the KVAT Act, citing issues of legislative competence and limitation of demand, respectively. The High Court, referencing a previous judgment (W.P.(C) No.11335 of 2018 and connected cases), dismissed the petitions, affirming the validity of the legislative provisions and the actions taken under them. The court's decision was based on the principles and findings established in the earlier judgment, which addressed similar issues.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 799044 (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
• Assessee Lawyers: N NAIR; K HYMAVATHY
• Keywords: Assessment Order; Demand barred by limitation; Demand barred by limitation; Demand notice; Ultra Vires
• Section: 25(1); 174

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 37324 of 2018 PETITIONER/S: MAJAN PAUL.C AGED 38 YEARS PALAYOOR MOTORS, VAZHAKKODE. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE STATE TAX OFFICER-11 DEPARTMENT OF STATE GOODS AND SERVICE TAXES, WADAKKANCHERY-680 582. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. OTHER PRESENT: 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).30524/2018, WP(C).31322/2018, WP(C).31725/2018, WP(C).32923/2018, WP(C).32924/2018, WP(C).33725/2018, WP(C).33924/2018, WP(C).34721/2018, WP(C).34723/2018, WP(C).34923/2018, WP(C).35121/2018, WP(C).35321/2018, WP(C).35324/2018, WP(C).35924/2018, WP(C).36121/2018, WP(C).37123/2018, WP(C).37125/2018, WP(C).37321/2018, WP(C).37323/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc No.37324/2018 & conn.cases 2 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. 30524 of 2018 PETITIONER/S: SURESH N., AGED 44 YEARS THEKKUVILA PUTHEN VEEDU,NALUMUKKU,KUDAPPANAKKUNNU PO,THIRUVANANTHAPURAM-695005. BY ADV. P.S SOMAN PULLADAN RESPONDENT/S: 1 ASSISTANT COMMISSIONER (WORKS CONTRACT) STATE GOODS AND SERVICE TAX DEPARTMENT,TAX TOER,KARAMANA PO,THIRUVANANTHAPURAM -695001. 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. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER Wpc No.37324/2018 & conn.cases 3 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).33725/2018, WP(C).31322/2018, WP(C).31725/2018, WP(C).32923/2018, WP(C).32924/2018, WP(C).34721/2018, WP(C).34723/2018, WP(C).34923/2018, WP(C).33924/2018, WP(C).35121/2018, WP(C).35321/2018, WP(C).35324/2018, WP(C).35924/2018, WP(C).36121/2018, WP(C).37123/2018, WP(C).37125/2018, WP(C).37323/2018, WP(C).37321/2018, WP(C).37324/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc No.37324/2018 & conn.cases 4 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. 31322 of 2018 PETITIONER/S: GOKULAM CONSTRUCTIONS MELANCODE, MUDAVANMUGAL, POOJAPPURA, THIRUVANANTHAPURAM 695012, REPRESENTED BY ITS MANAGING PARTNER GOPAKUMAR K. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE STATE TAX OFFICER WORKS CONTRACT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM 695002 2 THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. 3 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. Wpc No.37324/2018 & conn.cases 5 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).33725/2018, WP(C).30524/2018, WP(C).31725/2018, WP(C).32923/2018, WP(C).32924/2018, WP(C).34721/2018, WP(C).34723/2018, WP(C).34923/2018, WP(C).33924/2018, WP(C).35121/2018, WP(C).35321/2018, WP(C).35324/2018, WP(C).35924/2018, WP(C).36121/2018, WP(C).37123/2018, WP(C).37125/2018, WP(C).37323/2018, WP(C).37321/2018, WP(C).37324/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc No.37324/2018 & conn.cases 6 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. 31725 of 2018 PETITIONER/S: MITHRA AGRICULTURAL PRODUCERS COMPANY LTD. 2ND FLOOR, AKSHARA MANDIRAM, MARINE DRIVE, ERNAKULAM ,KOCHI 682031,(REPRESENTED BY SRI.HARIKUMAR A.K, CHIEF EXECUTIVE OFFICER) BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 COMMERCIAL TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT,KVAT CIRCLE-III ,CLASS TOWERS, OLD RAILWAY STATION ROAD,ERNAKULAM,KOCHI 682018. 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM- 695002. 3 STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM- 695002. 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).33725/2018, WP(C).30524/2018, WP(C).31322/2018, WP(C).32923/2018, WP(C).32924/2018, WP(C).34721/2018, WP(C).34723/2018, WP(C).34923/2018, WP(C).33924/2018, WP(C).35121/2018, WP(C).35321/2018, WP(C).35324/2018, WP(C).35924/2018, WP(C).36121/2018, WP(C).37123/2018, WP(C).37125/2018, WP(C).37323/2018, WP(C).37321/2018, WP(C).37324/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc No.37324/2018 & conn.cases 7 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 32923 of 2018 PETITIONER/S: BASE MEDICAL SYSTEMS CALICUT ROAD, MUNDUMUZHI, VAZHAKKAD P.O., EDAVANAPPARA, MALAPPURAM - 673640, REPRESENTED BY ALI AKBAR, PROPRIETOR, BASE MEDICAL SYSTEMS. BY ADVS. SRI.K.M.CHERIAN SRI.R.RAMAKRISHNAN POTTY SRI.V.P.SABU RESPONDENT/S: 1 THE STATE TAX OFFICER (IB.II) DEPARTMENT OF STATE GOODS AND SERVICES TAX, TAX COMPLEX, CHINNAKKADA, KOLLAM - 691 013. 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 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 N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).33725/2018, WP(C).30524/2018, WP(C).31322/2018, WP(C).31725/2018, WP(C).32924/2018, WP(C).34721/2018, WP(C).34723/2018, WP(C).34923/2018, WP(C).33924/2018, WP(C).35121/2018, WP(C).35321/2018, WP(C).35324/2018, WP(C).35924/2018, WP(C).36121/2018, WP(C).37123/2018, WP(C).37125/2018, WP(C).37323/2018, WP(C).37321/2018, WP(C).37324/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc No.37324/2018 & conn.cases 8 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. 32924 of 2018 PETITIONER/S: G. SURESH AGED 52 YEARS AMC. 18/157, SUNITHA BHAVAN, AVANAVANCHERRY, ATTINGAL, THIRUVANANTHAPURAM DISTRICT, PIN 695103 BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (WORKS CONTRACT) SGST DEPARTMENT, 2ND FLOOR, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN 695002 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPOARTMENT, 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-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).33725/2018, WP(C).30524/2018, WP(C).31322/2018, WP(C).31725/2018, WP(C).32923/2018, WP(C).34721/2018, WP(C).34723/2018, WP(C).34923/2018, WP(C).33924/2018, WP(C).35121/2018, WP(C).35321/2018, WP(C).35324/2018, WP(C).35924/2018, WP(C).36121/2018, WP(C).37123/2018, WP(C).37125/2018, WP(C).37323/2018, WP(C).37321/2018, WP(C).37324/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc No.37324/2018 & conn.cases 9 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 33725 of 2018 PETITIONER/S: SATHISH VENUGOPAL AGED 35 YEARS PROPRIETOR, M/S FORTUNE HOMES, TC 19/397, SUMANGALATHU HOUSE, VATTAVILA THIRUMALA P.O., THIRUVANANTHAPURAM BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.B.PRABHAKARAN RESPONDENT/S: 1 STATE TAX OFFICER (IB) - I STATE GOODS AND SERVICE TAX DEPARTMENT TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM- 695002 2 STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS AND SERVICE TAX DEPARTMENT TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM-695 002 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM-695 001 4 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001 5 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001 Wpc No.37324/2018 & conn.cases 10 6 DEPUTY TAHSILDAR TALUK OFFICE, FORT P.O, THIRUVANANTHAPURAM-695 005 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).30524/2018, WP(C).31322/2018, WP(C).31725/2018, WP(C).32923/2018, WP(C).32924/2018, WP(C).34721/2018, WP(C).34723/2018, WP(C).34923/2018, WP(C).33924/2018, WP(C).35121/2018, WP(C).35321/2018, WP(C).35324/2018, WP(C).35924/2018, WP(C).36121/2018, WP(C).37123/2018, WP(C).37125/2018, WP(C).37323/2018, WP(C).37321/2018, WP(C).37324/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc No.37324/2018 & conn.cases 11 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 33924 of 2018 PETITIONER/S: SUPREME STATIONERY P P S BUILDING, MEENANGADI, WAYANAD-673591, REPRESENTED BY KOONCHALIL SIYAD, PROPRIETOR, SUPREME STATIONERY BY ADVS. SRI.K.M.CHERIAN SRI.P.M.GIRIJAVALLABHAN SRI.R.RAMAKRISHNAN POTTY RESPONDENT/S: 1 THE STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICES TAX, MAIN ROAD, KALPETTA-673121 2 THE COMMISSIONER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM 695 002 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, 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 ADV. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER Wpc No.37324/2018 & conn.cases 12 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).33725/2018, WP(C).30524/2018, WP(C).31322/2018, WP(C).31725/2018, WP(C).32923/2018, WP(C).32924/2018, WP(C).34721/2018, WP(C).34723/2018, WP(C).34923/2018, WP(C).35121/2018, WP(C).35321/2018, WP(C).35324/2018, WP(C).35924/2018, WP(C).36121/2018, WP(C).37123/2018, WP(C).37125/2018, WP(C).37323/2018, WP(C).37321/2018, WP(C).37324/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc No.37324/2018 & conn.cases 13 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 34721 of 2018 PETITIONER/S: N.M. BASHEER AGED 38 YEARS PROPRIETOR, N M BROTHERS, CHEEMENI P.O, KASARAGOD-671313 BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, KASARAGOD-671552 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695002. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695002. 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).33725/2018, WP(C).30524/2018, WP(C).31322/2018, WP(C).31725/2018, WP(C).32923/2018, WP(C).32924/2018, WP(C).34723/2018, WP(C).34923/2018, WP(C).33924/2018, WP(C).35121/2018, WP(C).35321/2018, WP(C).35324/2018, WP(C).35924/2018, WP(C).36121/2018, WP(C).37123/2018, WP(C).37125/2018, WP(C).37323/2018, WP(C).37321/2018, WP(C).37324/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc No.37324/2018 & conn.cases 14 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. 34723 of 2018 PETITIONER/S: THALUKANDATHIL JEWELLERS IRITTY, KANNUR DISTRICT, 670703, REPRESENTED BY ITS PROPRIETOR K.M.SCARIACHAN. BY ADVS. SMT.M.K.HAJARA SRI.C.RAMACHANDRAN RESPONDENT/S: 1 STATE TAX OFFICER S.G.S.T DEPARTMENT, KOOTHUPARAMBA, 670643 2 INSPECTING ASSISTANT COMMISSIONER COMMERCIAL, TAX DEPARTMENT -SGST, KANNUR-670703. 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 5 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL.SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC. SRI. SREELAL N. WARRIER Wpc No.37324/2018 & conn.cases 15 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).33725/2018, WP(C).30524/2018, WP(C).31322/2018, WP(C).31725/2018, WP(C).32923/2018, WP(C).32924/2018, WP(C).34721/2018, WP(C).34923/2018, WP(C).33924/2018, WP(C).35121/2018, WP(C).35321/2018, WP(C).35324/2018, WP(C).35924/2018, WP(C).36121/2018, WP(C).37123/2018, WP(C).37125/2018, WP(C).37323/2018, WP(C).37321/2018, WP(C).37324/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc No.37324/2018 & conn.cases 16 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 34923 of 2018 PETITIONER/S: M/S KANNADI SERVICE CO-OPERATIVE BANK LTD., BUILDING NO. F,1572, KANNADI P.O, PALAKKAD 678701, REPRESENTED BY ITS SECRETARY, SURESH .V BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, 1ST CIRCLE, PALAKKAD 678001 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM 695002 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695001 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).33725/2018, WP(C).30524/2018, WP(C).31322/2018, WP(C).31725/2018, WP(C).32923/2018, WP(C).32924/2018, WP(C).34721/2018, WP(C).34723/2018, WP(C).33924/2018, WP(C).35121/2018, WP(C).35321/2018, WP(C).35324/2018, WP(C).35924/2018, WP(C).36121/2018, WP(C).37123/2018, WP(C).37125/2018, WP(C).37323/2018, WP(C).37321/2018, WP(C).37324/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc No.37324/2018 & conn.cases 17 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 35121 of 2018 PETITIONER/S: PEREPPADANS GOLD PARK KAIRALI TOWERS, SOORYA ROAD, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING PARTNER JINTO P GEORGE BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 ASSISTANT COMMISSIONER (ASSESSMENT) SGST DEPARTMENT, SPECIAL CIRCLE, TAX TOWERS, KARMANA, THIRUVANANTHAPURAM, PIN 695002 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., Wpc No.37324/2018 & conn.cases 18 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).33725/2018, WP(C).30524/2018, WP(C).31322/2018, WP(C).31725/2018, WP(C).32923/2018, WP(C).32924/2018, WP(C).34721/2018, WP(C).34723/2018, WP(C).34923/2018, WP(C).33924/2018, WP(C).35321/2018, WP(C).35324/2018, WP(C).35924/2018, WP(C).36121/2018, WP(C).37123/2018, WP(C).37125/2018, WP(C).37323/2018, WP(C).37321/2018, WP(C).37324/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc No.37324/2018 & conn.cases 19 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 35321 of 2018 PETITIONER/S: M/S KAVUNKAL GRANITES (P) LTD. MALAYALAPUZHA-ERAM-P.O, PATHANAMTHITTA REPRESENTED BY ITS MANAGING DIRECTOR SRI.SABU KURIAKOSE. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV RESPONDENT/S: 1 THE AGRICULTURAL INCOME TAX AND STATE TAX OFFICER STATE GOODS AND SERVICE TAXES, RANNY-686101. 2 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 002. 3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110001. 4 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC. SRI. SREELAL N. WARRIER Wpc No.37324/2018 & conn.cases 20 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).33725/2018, WP(C).30524/2018, WP(C).31322/2018, WP(C).31725/2018, WP(C).32923/2018, WP(C).32924/2018, WP(C).34721/2018, WP(C).34723/2018, WP(C).34923/2018, WP(C).33924/2018, WP(C).35121/2018, WP(C).35324/2018, WP(C).35924/2018, WP(C).36121/2018, WP(C).37123/2018, WP(C).37125/2018, WP(C).37323/2018, WP(C).37321/2018, WP(C).37324/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc No.37324/2018 & conn.cases 21 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 35324 of 2018 PETITIONER/S: GREENBAY SAFETY AND SECURITY SOLUTIONS P.LTD., 5/2932, ROOM NO.14-15, 3RD FLOOR, CD TOWER, KOZHIKODE - 673 004, REPRESENTED BY FAIZAL M.A., MANAGING DIRECTOR, GREENBAY SAFETY AND SECURITY SOLUTIONS (P) LTD. BY ADVS. SRI.K.M.CHERIAN SRI.R.RAMAKRISHNAN POTTY SRI.V.P.SABU RESPONDENT/S: 1 THE STATE TAX OFFICER, WORKS CONTRACT, OFFICE OF THE DEPUTY COMMISSIONER, DEPARTMENT OF STATE GOODS AND SERVICE TAX, SALES TAX COMPLEX BUILDING, JAWAHAR NAGAR COLONY, ERANHIPALAM, KOZHIKODE - 673 006. 2 THE COMMISSIONER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM-695002. 3 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER Wpc No.37324/2018 & conn.cases 22 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).33725/2018, WP(C).30524/2018, WP(C).31322/2018, WP(C).31725/2018, WP(C).32923/2018, WP(C).32924/2018, WP(C).34721/2018, WP(C).34723/2018, WP(C).34923/2018, WP(C).33924/2018, WP(C).35121/2018, WP(C).35321/2018, WP(C).35924/2018, WP(C).36121/2018, WP(C).37123/2018, WP(C).37125/2018, WP(C).37323/2018, WP(C).37321/2018, WP(C).37324/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc No.37324/2018 & conn.cases 23 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 35924 of 2018 PETITIONER/S: SEBASTIAN M.K AGED 42 YEARS PROPRIETOR, M/S C-MOSE, MANIMALA ROAD, MYTHRI NAGAR, EDAPPALLY, ERNAKULAM-682024. BY ADV. SRI.BOBBY JOHN RESPONDENT/S: 1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-PI-695001. 2 STATE OF KERALA, REP. BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695 001. 3 THE COMMERCIAL TAX OFFICER, FIRST CIRCLE, KALAMASSERY, STATE GOODS AND SERVICE TAX DEPARTMENT, AT CIVIL STATION, KAKKANAD, ERNAKULAM- 682 030. 4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT(REVENUE), CENTRAL SECRETARIAT, NEW DELHI- 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., Wpc No.37324/2018 & conn.cases 24 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).33725/2018, WP(C).30524/2018, WP(C).31322/2018, WP(C).31725/2018, WP(C).32923/2018, WP(C).32924/2018, WP(C).34721/2018, WP(C).34723/2018, WP(C).34923/2018, WP(C).33924/2018, WP(C).35121/2018, WP(C).35321/2018, WP(C).35324/2018, WP(C).36121/2018, WP(C).37123/2018, WP(C).37125/2018, WP(C).37323/2018, WP(C).37321/2018, WP(C).37324/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc No.37324/2018 & conn.cases 25 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 36121 of 2018 PETITIONER/S: VELIYATH AGRO INDUSTRIES PRIVATE LIMITED TEMPLE ROAD, CHERANALLOOR P.O, ERNAKULAM-682034, REPRESENTED BY ITS AUTHORISED SIGNATORY SRI.HYDER ALI. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER GOODS AND SERVICES TAX DEPARTMENT, 3RD CIRCLE, ERNAKULAM -682018. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY 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. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., Wpc No.37324/2018 & conn.cases 26 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).33725/2018, WP(C).30524/2018, WP(C).31322/2018, WP(C).31725/2018, WP(C).32923/2018, WP(C).32924/2018, WP(C).34721/2018, WP(C).34723/2018, WP(C).34923/2018, WP(C).33924/2018, WP(C).35121/2018, WP(C).35321/2018, WP(C).35324/2018, WP(C).35924/2018, WP(C).37123/2018, WP(C).37125/2018, WP(C).37323/2018, WP(C).37321/2018, WP(C).37324/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc No.37324/2018 & conn.cases 27 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 37123 of 2018 PETITIONER/S: M/S. HITECH SOLUTIONS MUNDUR, THRISSUR, REPRESENTED BY SHAHULHAMEED, MANAGING PARTNER. BY ADVS. SRI.JOSE JOSEPH SMT.ALEENA MARIA JOSE RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPAPAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. 3 THE STATE TAX OFFICER THIRD CIRCLE, SGST COMPLEX, POOTHOLE, THRISSUR - 680 002. 4 THE UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT OF INDIA, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI - 110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., Wpc No.37324/2018 & conn.cases 28 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).33725/2018, WP(C).30524/2018, WP(C).31322/2018, WP(C).31725/2018, WP(C).32923/2018, WP(C).32924/2018, WP(C).34721/2018, WP(C).34723/2018, WP(C).34923/2018, WP(C).33924/2018, WP(C).35121/2018, WP(C).35321/2018, WP(C).35324/2018, WP(C).35924/2018, WP(C).36121/2018, WP(C).37125/2018, WP(C).37323/2018, WP(C).37321/2018, WP(C).37324/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc No.37324/2018 & conn.cases 29 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 37125 of 2018 PETITIONER/S: M/S BAY SHORE SEA WOOD CRAFTS 36/1934G, OPPOSITE EXPRESS GARDEN, 1 ST FLOOR, K.K.ROAD, KALOOR, REPRESENTED BY SRI.TAJAN CYRIL, AGED 56 YEARS, S/O K.L.CYRIL, KALIYATAH HOUSE, KANIYAVELI ROAD, VENNALA P.O, KOCHIN 682028 BY ADVS. SRI.ALEX.M.SCARIA SMT.SARITHA THOMAS RESPONDENT/S: THE STATE TAX OFFICER OFFICE OF THE ASSISTANT COMMISIONER(WC), DEPARTMENT OF STATE GOODS AND SERVICE TAX, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM - 682018. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., Wpc No.37324/2018 & conn.cases 30 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).33725/2018, WP(C).30524/2018, WP(C).31322/2018, WP(C).31725/2018, WP(C).32923/2018, WP(C).32924/2018, WP(C).34721/2018, WP(C).34723/2018, WP(C).34923/2018, WP(C).33924/2018, WP(C).35121/2018, WP(C).35321/2018, WP(C).35324/2018, WP(C).35924/2018, WP(C).36121/2018, WP(C).37123/2018, WP(C).37323/2018, WP(C).37321/2018, WP(C).37324/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: “The description of petitioner in the cause title is corrected as M/s Bay Shore Sea Wood Projects, 36/1934G, Opposite Express Garden, Ist Floor, K.K.Road, Kaloor, Represented by Sri.Tajan Cyril, aged 56 years, S/o K.L.Cyril, Kaliyatah House, Kaniyaveli Road, Vennala P.O., Kochin 682028 as per order dated 12.6.2019 in I.A.No.1/2019 in WPC No.37125/2018. Sd/- Assistant Registrar Wpc No.37324/2018 & conn.cases 31 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 37321 of 2018 PETITIONER/S: A.J. SCARIA AGED 74 YEARS ARANGATHU HOUSE, ARUMANOOR, KOTTAYAM BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV RESPONDENT/S: 1 THE STATE OFFICER (WC) SGST DEPARTMENT, KOTTAYAM 686 001 686001 2 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001 695001 3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS. REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 110001 4 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001 110001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., Wpc No.37324/2018 & conn.cases 32 CGC., JAISHANKAR V. NAIR., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).33725/2018, WP(C).30524/2018, WP(C).31322/2018, WP(C).31725/2018, WP(C).32923/2018, WP(C).32924/2018, WP(C).34721/2018, WP(C).34723/2018, WP(C).34923/2018, WP(C).33924/2018, WP(C).35121/2018, WP(C).35321/2018, WP(C).35324/2018, WP(C).35924/2018, WP(C).36121/2018, WP(C).37123/2018, WP(C).37125/2018, WP(C).37323/2018, WP(C).37324/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc No.37324/2018 & conn.cases 33 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 37323 of 2018 PETITIONER/S: M/S.SWAMINATHAN JEWELLERS, THENGUVILAKATHU, NEDUMANGAD P.O., PIN- 695541, REPRESENTED BY ITS PROPRIETOR SRI.P. SWAMINATHAN. BY ADV. SRI.SOJAN JAMES RESPONDENT/S: 1 THE STATE TAX OFFICER, STAT GOODS AND SERVICES TAX DEPARTMENT, NEDUMANGAD- 695541. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, 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 N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).33725/2018, WP(C).30524/2018, WP(C).31322/2018, WP(C).31725/2018, WP(C).32923/2018, WP(C).32924/2018, WP(C).34721/2018, WP(C).34723/2018, WP(C).34923/2018, WP(C).33924/2018, WP(C).35121/2018, WP(C).35321/2018, WP(C).35324/2018, WP(C).35924/2018, WP(C).36121/2018, WP(C).37123/2018, WP(C).37125/2018, WP(C).37321/2018, WP(C).37324/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc No.37324/2018 & conn.cases 34 JUDGMENT [ WP(C) 37324/2018 ,WP(C).30524/2018 ,WP(C).31322/2018 ,WP(C).31725/2018 ,WP(C).32923/2018 ,WP(C).32924/2018 ,WP(C).33725/2018 ,WP(C).33924/2018 ,WP(C).34721/2018 ,WP(C).34723/2018 ,WP(C).34923/2018 ,WP(C).35121/2018 ,WP(C).35321/2018 ,WP(C).35324/2018 ,WP(C).35924/2018 ,WP(C).36121/2018 ,WP(C).37123/2018 ,WP(C).37125/2018 ,WP(C).37321/2018 ,WP(C).37323/2018 ] In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken. 2. All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P.(C) No.11335 of 2018 and connected cases. I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above. Sd/- DAMA SESHADRI NAIDU JUDGE Wpc No.37324/2018 & conn.cases 35 APPENDIX OF WP(C) 37324/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSEMTN ORDER PASSED BY IST RESPONDENT FOR THE YEAR 2015-16 DATED 29.9.2018. EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY IST RESPONDENT DATED 29.9.2018. Wpc No.37324/2018 & conn.cases 36 APPENDIX OF WP(C) 30524/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PRE ASSESSMENT NOTICE NO.32011337531/2012-13 DATED 26.06.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C)NO.11335/2018 DATED 04.04.2018. Wpc No.37324/2018 & conn.cases 37 APPENDIX OF WP(C) 31322/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 31.10.2017 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P1 A COPY OF ASSESSMENT ORDER DATED 31.10.2017 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF ORDER DATED 28.4.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552 OF 2018. Wpc No.37324/2018 & conn.cases 38 APPENDIX OF WP(C) 31725/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32070362275/APRIL 2017 DATED 30.04.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32070362275/MAY 2017 DATED 30.04.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER NO.32070362275/JUNE 2017 DATED 30.04.2018 ISSUED BY THE 1ST RESPONDENT. Wpc No.37324/2018 & conn.cases 39 APPENDIX OF WP(C) 32923/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PENALTY ORDER CR.39/17- 18(2014-15) DATED 31.03.2018. EXHIBIT P2 TRUE COPY OF THE PENALTY ORDER NO.CR.61/17- 18(15-16) DATED 31.03.2018. Wpc No.37324/2018 & conn.cases 40 APPENDIX OF WP(C) 32924/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 29.6.2018 ISSUED BY THE IST RESPONDENT U/S. 25(1) FOR THE YEAR 2011-12. EXHIBIT P1 A COPY OF NOTICE DATED 29.6.2018 ISSUED BY THE IST RESPONDENT U/S. 25(1) FOR THE YEAR 2012-13. EXHIBIT P1 B COPY OF NOTICE DATED 29.6.2018 ISSUED BY THE IST RESPONDENT U/S. 25(1) FOR THE YEAR 2013-14. EXHIBIT P1 C COPY OF NOTICE DATED 29.6.2018 ISSUED BY THE IST RESPONDENT U/S. 25(1) FOR THE YEAR 2014-15. EXHIBIT P1 D COPY OF NOTICE DATED 29.6.2018 ISSUED BY THE IST RESPONDENT U/S. 25(1) FOR THE YEAR 2015-16. EXHIBIT P1 E COPY OF NOTICE DATED 29.6.2018 ISSUED BY THE IST RESPONDENT U/S. 25(1) FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF COMMON REPLY DATED 13.7.2018 FILED BY THE PETITIONER. EXHIBIT P3 COPY OF NOTICE DATED 25.9.2018 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P3 A COPY OF NOTICE DATED 25.9.2018 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P3 B COPY OF NOTICE DATED 25.9.2018 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P3 C COPY OF NOTICE DATED 25.9.2018 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P3 D COPY OF NOTICE DATED 25.9.2018 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P3 E COPY OF NOTICE DATED 25.9.2018 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2016-17. Wpc No.37324/2018 & conn.cases 41 EXHIBIT P4 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552 OF 2018. APPENDIX OF WP(C) 33725/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PENALTY ORDER NO. CR. 08/15-16(14-15)/A1/STO (IB)/TVM/DATED 13.3.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2014-15 EXHIBIT P1 A TRUE COPY OF THE PENALTY ORDER NO.CR. 08/15-16/A1/STO(IB)/TVM/DATED 13.3.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2015-16. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO. 32011324694/2014-15 DATED 30.6.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2014-15 EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER NO. 32011324694/2015-16 DATED 30.6.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2015-16. EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C) NO. 11335/2018 DATED 04.04.2018 EXHIBIT P4 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO. 2018/6080/01 DATED 26.05.2018 ISSUED BY THE 6TH RESPONDENT DEMANDING THE PAYMENT OF THE PENALTY AMOUNT IN EXHIBIT P1 ORDER. EXHIBIT P4 A TRUE COPY OF THE REVENUE RECOVERY NOTICE NO. 2018/6039/01 DATED 26.05.2018 ISSUED BY THE 6TH RESPONDENT DEMANDING THE PAYMENT OF THE PENALTY AMOUNT IN EXHIBIT P1(A) ORDER. Wpc No.37324/2018 & conn.cases 42 APPENDIX OF WP(C) 33924/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO. 32140498601/14-15 DATED 07-09-2018 EXHIBIT P2 TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO. 3214498601/15-16 DATED 07-09-2018 EXHIBIT P3 TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO. 32140498601/16-17 DATED 07-09-2018 Wpc No.37324/2018 & conn.cases 43 APPENDIX OF WP(C) 34721/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 32130678598/2016-17 DATED 01.09.2018 ISSUED BY THE IST RESPONDENT. Wpc No.37324/2018 & conn.cases 44 APPENDIX OF WP(C) 34723/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER ISSUED FOR THE YEAR 2012-13 DATED 30-06-2018. EXHIBIT P2 A TRUE COPY OF THE REVENUE RECOVERY NOTICE FOR THE YEAR 2012-13 DATED 05-10-2018. EXHIBIT P3 A TRUE COPY OF INTERIM ORDER IN WP(C)NO.13930/18 DATED .13/04/2018. Wpc No.37324/2018 & conn.cases 45 APPENDIX OF WP(C) 34923/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE UNDER SECTION 25 (1) OF THE KVAT ACT ISSUED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 09.10.2018 Wpc No.37324/2018 & conn.cases 46 APPENDIX OF WP(C) 35121/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATD 31.3.2018 ISSUED BY THE IST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552 OF 2018. Wpc No.37324/2018 & conn.cases 47 APPENDIX OF WP(C) 35321/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED FOR 2015-16 DATED 11.09.2018. Wpc No.37324/2018 & conn.cases 48 APPENDIX OF WP(C) 35324/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32111585965/2012-13 DATED 30.8.2018. Wpc No.37324/2018 & conn.cases 49 APPENDIX OF WP(C) 35924/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE SAID NOTICE DATED 26/03/2018 FOR THE YEAR 2015-16 PASSED BY THE 3RD RESPONDENT. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 04/04/2018 PASSED BY THIS HONOURABLE COURT IN WP(C) NO.11335 OF 2018. EXHIBIT P2 A TRUE COPY OF THE INTERIM ORDER DATED 03/10/2018, PASSED BY THIS HONOURABLE COURT IN WP(C) NO.32076/2018. Wpc No.37324/2018 & conn.cases 50 APPENDIX OF WP(C) 36121/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FILED BY THE PETITIONER FOR THE YEAR 2016-17 DATED 16.05.2018. EXHIBIT P2 COPY OF THE NOTICE DATED 05.04.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P3 COPY OF THE REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 24.04.2018 EXHIBIT P4 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 14.09.2018 FOR THE YEAR 2016-17. EXHIBIT P5 COPY OF INTERIM ORER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P(c)NO.13552 OF 2018. Wpc No.37324/2018 & conn.cases 51 APPENDIX OF WP(C) 37123/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER UNDER SECTION 25 OF THE KVAT ACT FOR THE YEAR 2016-17 DATED 01.09.2018. Wpc No.37324/2018 & conn.cases 52 APPENDIX OF WP(C) 37125/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE NOTICE DATED 27/11//2017 BEARING NO. 32072064445/11-12 AND 12-13. EXHIBIT P2 THE TRUE PRINTOUT OF THE RETURN IN RESPECT OF THE FINANCIAL YEAR 2012-13 FILED BY THE PETITIONER. EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER IN WP(C) 18627/18. EXHIBIT P4 TRUE COPYOF THE NOTICE DATED 05/10/2018 BEARING NO. 32072064445/12-13. EXHIBIT P5 TRUE COPY OF THE INTERIM ORDER WP(C) N0. 11335 OF 2018. Wpc No.37324/2018 & conn.cases 53 APPENDIX OF WP(C) 37321/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT U/S. 25(1) FOR THE YEAR 2014-15 DATED 31-10-2018 EXHIBIT P1(A) A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT U/S. 25(1) FOR THE YEAR 2015-16 DATED 31-10-2018. Wpc No.37324/2018 & conn.cases 54 APPENDIX OF WP(C) 37323/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-12 DATED 29.09.2018. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 29.09.2018. EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2014-15 DATED 29.09.2018. EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-16 DATED 29.09.2018. Css/ "