SINGER INDIA LTD., V. THE COMMISSIONER OF COMMERCIAL TAXES,

WP(C)/35471/2018

AI Insights

The case involves multiple writ petitions filed by various petitioners challenging the demands made under the Kerala State Goods and Services Tax (KSGST) Act and the Kerala Value Added Tax (KVAT) Act. The petitioners argued that Section 174 of the KSGST Act was ultra vires and that the demands were barred by limitation as per Section 25(1) of the KVAT Act. The High Court of Kerala, under the guidance of Justice Dama Seshadri Naidu, heard these petitions along with several connected cases on 18th January 2019. The court dismissed the petitions, referencing a prior judgment that had addressed similar issues.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 692999 (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; K M NATRAJ; JAI SHANKAR NAIR
• Assessee Lawyers: A KRISHNAN; SIDHAR VARMA
• Keywords: Assessment Order; Demand barred by limitation; Demand barred by limitation; 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. 38273 of 2018 PETITIONER: MIKAS CONVENTION CENTRE MURUKKUMMOODU, KUTTITHERUVU, KAYAMKULAM, ALAPPUZHA – 688 521, REPRESENTED BY ITS MANAGER BY ADVS. SRI.A.KRISHNAN SHRI.SIDHARTH MANOJ VARMA RESPONDENTS: 1 THE STATE TAX OFFICER (INVESTIGATION BRANCH), OFFICE OF THE ASSISTANT COMMISSIONER(INTELLIGENCE) 4TH FLOOR, CIVIL STATION, ANNEXE, NEAR BOAT JETTY, ALAPPUZHA – 688 013. 2 THE SUPERINTENDENT OFFICE OF THE DEPUTY COMMISSIONER, CENTRAL TAX, CENTRAL EXCISE AND CUSTOMS, AUDIT CIRCLE III, KOTTAYAM, JOYEES ARCADE 3RD FLOOR, YMCA ROAD, KOTTAYAM 686 001 3 JOINT COMMISSIONER OFFICE OF THE COMMISSIONER CENTRAL GST AND CENTRAL EXCISE P.B NO. 13, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM 695 001 4 THE UNION OF INDIA REPRESENTED BY SECRETARY TO FINANCE, FINANCE DEPARTMENT, NEW DELHI 110 001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -2- WP(C).No. 38273 of 2018 & CONN. CASES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28677/2018, WP(C).28679/2018, WP(C).28873/2018, WP(C).28876/2018, WP(C).28877/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).29671/2018, WP(C).35278/2018, WP(C).35471/2018, WP(C).35879/2018, WP(C).36475/2018, WP(C).36674/2018, WP(C).36873/2018, WP(C).36880/2018, WP(C).37072/2018, WP(C).37275/2018, WP(C).37475/2018, WP(C).38473/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -3- WP(C).No. 38273 of 2018 & CONN. CASES 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. 28677 of 2018 PETITIONER: M/S. CRESCENT CONSTRUCTION COMPANY POOJAPPURA, THIRUVANANTHAPURAM, PINCODE-695 012, REPRESENTED BY ITS PARTNER SRI.ANEEZ BABU B, RESIDING AT TC 17/1684, POOJAPPURA, THIRUVANANTHAPURAM, PIN-695 012 BY ADVS. SRI.U.BALAGANGADHARAN V.JAYANANDAKUMAR RESPONDENTS: 1 ASST. COMMISSIONER (WORKS CONTRACT) STATE G S T DEPARTMENT, THIRUVANANTHAURAM, PIN-695 002 2 THE COMMISSIONER STATE G S T DEPARTMENT, THIRUVANANTHAURAM, PIN-695 002 3 STATE OF KERALA REPRESENTED BY SECRETARY(TAXES), THIRUVANANTHAURAM, PIN-695 001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI,PIN-110001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -4- WP(C).No. 38273 of 2018 & CONN. CASES 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).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -5- WP(C).No. 38273 of 2018 & CONN. CASES 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. 28679 of 2018 PETITIONER: M/S. ASSOCIATED INDUSTRIES ENGINEERING, ASHA VIHAR, JAWAHAR JUNCTION, PATTATHANAM, KOLLAM DISTRICT, REPRESENTED BY ITS SIGNATORY P.S.JOHN BY ADV. BOBBY JOHN RESPONDENTS: 1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002 2 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 THE STATE TAX OFFICER, SPECIAL CIRCLE, KOLLAM, STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM, PIN – 691 002. 4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE), CENTRAL SECRETARIAT, NEW DELHI-110 001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -6- WP(C).No. 38273 of 2018 & CONN. CASES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -7- WP(C).No. 38273 of 2018 & CONN. CASES 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. 28873 of 2018 PETITIONER: DR. P R MYTHREY, VRINDAVAN HOUSE, ARCHANA HOSPITAL, THODUPUZHA P.O, IDUKKI DISTRICT. BY ADVS. SOMAN PULLADAN P.S RADHAMANI T VISWAN K R RESPONDENTS: 1 STATE TAX OFFICER (INT.) STATE GOODS AND SERVICE DEPARTMENT, INTELLIGENCE SQUAD NO.II, IDUKKI AT THODUPUZHA - 685 584. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. 3 THE SECRETARY TAXES DEPARTMENT, GOVENMENT 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. -8- WP(C).No. 38273 of 2018 & CONN. CASES 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 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -9- WP(C).No. 38273 of 2018 & CONN. CASES 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. 28876 of 2018 PETITIONER: HI-LITE INTERIORS LLP HILITE CITY, THONDAYAD BYPASS, CALICUT-673 014 REPRESENTED BY ITS DESIGNATED PARTNER P.SULAIMAN BY ADVS. SRI.M.P.SHAMEEM AHAMED SRI.CYRIAC TOM RESPONDENTS: 1 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE-673 006 2 THE 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, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA, 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., -10- WP(C).No. 38273 of 2018 & CONN. CASES JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -11- WP(C).No. 38273 of 2018 & CONN. CASES 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. 28877 of 2018 PETITIONER: K.H.SHIHABUDEEN AGED 54 YEARS PROPRIETOR, M/S.KEYAM TRADERS, KODUNGALLUR, THRISSUR DISTRICT BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER (IB) STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, THRISSUR-680 001 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM -695 001 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT, SECRETARIAT, THIORUVANANTHAPURAM-695 001 4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.40, 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. -12- WP(C).No. 38273 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -13- WP(C).No. 38273 of 2018 & CONN. CASES 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. 28879 of 2018 PETITIONER: GLASS HOUSE VII/347, M.C.ROAD JUNCTION, KALADY – 683 574, REPRESENTED BY ITS PROPRIETOR SRI, LORANCE P.S BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX-I STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, MATANCHERRY AT ALUVA – 683 101 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPOURAM-695 001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, -14- WP(C).No. 38273 of 2018 & CONN. CASES WP(C).28876/2018, WP(C).28873/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -15- WP(C).No. 38273 of 2018 & CONN. CASES 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. 29278 of 2018 PETITIONER: G.RAJAN AGED 62 YEARS, S/O GOPALAN ACHARI, PONPRABHA, KARUVATTA, ADOOR P.O, PATHANAMTHITTA DISTRICT- 691 523 (PROPRIETOR, M/S. ANASWARA JEWELLERY ADOOR) BY ADVS. K.SHAJ SRI.RENJIT GEORGE RESPONDENTS: 1 THE SECRETARY, TAXES GOVERNMENT OF KERALA, SECRETARIAT, THRIUVANANTHAPURAM,-695 001 2 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THRIUVANANTHAPURAM-691 001 4 THE STATE TAX OFFICER, STATE TAX OFFICE, SGST DEPARTMENT, ADOOR, PATHANAMTHITTA-691 523 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 -16- WP(C).No. 38273 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -17- WP(C).No. 38273 of 2018 & CONN. CASES 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. 29671 of 2018 PETITIONER: K.T.THOMAS AGED 73 YEARS PROPRIETOR, LINS TRADRES, VENNIKULAM, PIN 689 544, PATHANAMTHITTA DISTRICT BY ADVS. K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR P.J ANILKUMAR RESPONDENTS: 1 STAE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVALLA 689 101 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002 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 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, -18- WP(C).No. 38273 of 2018 & CONN. CASES WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -19- WP(C).No. 38273 of 2018 & CONN. CASES 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. 35278 of 2018 PETITIONER: KNR CONSTRUCTIONS LTD., XI/706, PAMPAMPALLAM, ATTAPALLAM, PALAKKAD 678 621, REPRESENTED BY P. GOVIN GOPI, AUTHORISED SIGNATORY, KNR CONSTRUCTIONS LTD. BY ADVS. SRI.K.M.CHERIAN SRI.R.RAMAKRISHNAN POTTY SRI.V.P.SABU RESPONDENTS: 1 THE STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, WORKS CONTRACT, DEPARTMENT OF STATE AND SERVICE TAX, STATE GST COMPLEX, PALAKKAD 678 001. 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, GOVENRNMENT OF INDIA, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -20- WP(C).No. 38273 of 2018 & CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS BY ADV. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -21- WP(C).No. 38273 of 2018 & CONN. CASES 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. 35471 of 2018 PETITIONER: SINGER INDIA LTD., PARSI ANJUMAN BUILDING, 10/666, M.P .ROAD, KOZHIKODE- 673 001. REPRESENTED BY ITS (MANAGER)AUTHORIZED SIGNATORY SANTHOSH V. BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR SRI.T.G.MADHAVANUNNI RESPONDENTS: 1 THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM – 695 033. 2 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE II, SGST DEPARTMENT, KOZHIKODE-673 006. 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS -22- WP(C).No. 38273 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -23- WP(C).No. 38273 of 2018 & CONN. CASES 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. 35879 of 2018 PETITIONER: M/S. SYLCON RETAIL VENTURE NEAR PAICO, M.G.ROAD, KOCHI, REPRESENTED BY ITS MANAGING PARTNER, K.V.SHIRAZ. BY ADVS. SRI.K.I.MAYANKUTTY MATHER SMT.T.K.SREEKALA 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 KVAT CIRCLE III, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM - 682 015. 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. BY ADV. SRI.GIRISH KUMAR.V., CGC -24- WP(C).No. 38273 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -25- WP(C).No. 38273 of 2018 & CONN. CASES 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. 36475 of 2018 PETITIONER: P.A. KURIAN AGED 64 YEARS PROPRITOR, HOLY FAMILY TEXTILES, AYYANTHOLE P.O., THRISSUR-680 003. BY ADVS. SRI.K.G.SOMANATH SRI.P.R.VIJAYAKUMAR RESPONDENTS: 1 THE STATE TAX OFFICER II CIRCLE, S.G.S.T. DEPARTMENT, THRISSUR-680 004 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM 695 002 3 THE STATE OF KERALA BY ITS SECRETARY TO TAXES, SECRETARY, 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 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).35879/2018, WP(C).36873/2018, -26- WP(C).No. 38273 of 2018 & CONN. CASES WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -27- WP(C).No. 38273 of 2018 & CONN. CASES 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. 36674 of 2018 PETITIONER: M/S.TRENDY BAGS AROORKUTTY, REPRESENTED BY ITS PROPRIETOR, SRI.RAMEES. BY ADVS. SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV SMT.O.A.NURIYA SRI.RAMAN JANARDHANAN RESPONDENTS: 1 THE STATE TAX OFFICER SGST DEPARTMENT, KUTHIATHODE, ALAPPUZHA-688 001. 2 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 001 3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI – 110 001. 4 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, 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., -28- WP(C).No. 38273 of 2018 & CONN. CASES 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).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -29- WP(C).No. 38273 of 2018 & CONN. CASES 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. 36873 of 2018 PETITIONER: C.J.ANTONY AGED 56 YEARS,PROPRIETOR, M/S JOJO ENGINEERING WORKS, AMALANAGAR, THRISSUR – 680 555 BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: 1 THE AGRICULTURAL INCOME TAX AND STATE TAX OFFICER SG AND ST DEPARTMENT, POOTHOLE, THRISSUR – 680 004. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER,KILLIPALAM,KARAMANA P.O, THIRUVANANTHAPURAM 695 002. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695 001. 4 THE CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS -30- WP(C).No. 38273 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -31- WP(C).No. 38273 of 2018 & CONN. CASES 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. 36880 of 2018 PETITIONER: P. NATARAJAN AGED 70 YEARS PROPRIETOR, M/S PAPPUKUTTY BEACH RESORT, VP 1/UA 130, KOVALAM, VIZHINJAM P.O, THIRUVANANTHAPURAM - 695521 BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENTS: 1 STATE TAX OFFICER (LT) OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANAP.O, THIRUVANANTHAPURAM - 695002. 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, -32- WP(C).No. 38273 of 2018 & CONN. CASES 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 WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -33- WP(C).No. 38273 of 2018 & CONN. CASES 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. 37072 of 2018 PETITIONER: T. SUNDARESAN AGED 55 YEARS PROPRIETOR, SS FURNISHING, CHURCH ROAD, ALAPPUZHA 688 011. BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, IST CIRCLE,ALAPPUZHA 688 001. 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002. 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 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, -34- WP(C).No. 38273 of 2018 & CONN. CASES WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -35- WP(C).No. 38273 of 2018 & CONN. CASES 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. 37275 of 2018 PETITIONER: P.M. STORES, AGED 54 YEARS ENGANDIYUR,THRISSUR 680 615, REPRESENTED BY ITS PROPRIETOR SRI BABU.M.D BY ADVS. SRI.K.S.HARIHARAN NAIR SRI.P.F.JOY RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX OFFICE,CHAVAKKAD,THRISSUR,680 506 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. -36- WP(C).No. 38273 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -37- WP(C).No. 38273 of 2018 & CONN. CASES 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. 37475 of 2018 PETITIONER: K.T.MANOJKUMAR AGED 52 YEARS S/O K.P.THANKAPPAN,PROPRIETOR HOTEL GAYATHRI GRAND,OPP.GOVT HOSPITAL CHERPULASSERY, PALAKKAD BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICE (IB) STATE GST DEPARTMENT PALAKKAD-678 101 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 002 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 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, -38- WP(C).No. 38273 of 2018 & CONN. CASES WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -39- WP(C).No. 38273 of 2018 & CONN. CASES 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. 38473 of 2018 PETITIONER: MALIYECKAL AGENCIES KATTAPPANA, IDUKKI-685 508, REPRESENTED BY THOMAS JOSEPH, PROPRIETOR, MALIYECKAL AGENCIES BY ADVS. SRI.K.M.CHERIAN SRI.R.RAMAKRISHNAN POTTY RESPONDENTS: 1 THE STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICES TAX, KATTAPPANA, IDUKKI- 685 515 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, SECRTARIAT, THIRUVANANTHAPURAM 695 001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS -40- WP(C).No. 38273 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -41- WP(C).No. 38273 of 2018 & CONN. CASES JUDGMENT [WP(C) 38273/2018, WP(C).28677/2018 ,WP(C).28679/2018,WP(C).28873/2018 ,WP(C).28876/2018 ,WP(C).28877/2018,WP(C).28879/2018 ,WP(C).29278/2018 ,WP(C).29671/2018,WP(C).35278/2018 ,WP(C).35471/2018 ,WP(C).35879/2018,WP(C).36475/2018 ,WP(C).36674/2018 ,WP(C).36873/2018,WP(C).36880/2018 ,WP(C).37072/2018 ,WP(C).37275/2018 ,WP(C).37475/2018 ,WP(C).38473/2018] In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the state's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken. 2. All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P (C)NO.11335 of 2018 and connected cases. I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above. Sd/- DAMA SESHADRI NAIDU JUDGE JS -42- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 38273/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 08-10-2018 -43- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 28677/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32011309012/2013-14 DATED 16/8/2018 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32011309012/2016-17 DATED 16/8/2018 FOR THE YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT EXHIBIT P3 TRUE COPY OF THE ORDER DATED 4/4/2018 IN WP(C) NO.11335/2018 (N) OF HON'BLE HIGH COURT OF KERALA -44- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 28679/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 13.7.2018 PASSED BY THE THIRD RESPONDENT. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018 PASSED BY THIS HON'BLE COURT IN WPC.NO.11335 OF 2018. EXHIBIT P2 A TRUE COPY OF THE INTERIM ORDER DATED 15.5.2018, PASSED BY THIS HON'BLE COURT IN WPC.NO.15987 OF 2018. -45- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 28873/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PENALTY NOTICE NO.ISI- II/2011-12 DATED 28/06/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. 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. -46- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 28876/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 6.8.2018 ISSUED BY 1ST RESPONDENT UNDER SEC 25(1) OF KVAT ACT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF NOTICE DATED 9.8.2018 ISSUED BY 1ST RESPONDENT UNDER SEC 25(1) OF KVAT ACT FOR THE YEAR 2016-17. -47- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 28877/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.IBA 36/2017-18 (2015-16) DATED 5/7/2018 -48- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 28879/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN DATED 03.10.2013 FILED BY THE PETITIONER FOR THE YEAR 2012- 13. EXHIBIT P2 COPY OF THE NOTICE DATED 23.01.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P3 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 08.08.2018 FOR THE YEAR 2012-13. EXHIBIT P4 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552 OF 2018. -49- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 29671/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32030555005/2011-12 DATED 8.5.2018 ISSUED BY THE 1ST RESPONDENT -50- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 35278/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32091605458/2016-17 DATED 11.9.2018 -51- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 35471/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 5.10.2018 ISSUED U/S 25(1) OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P2 TRUE COPY OF THE ORDER DATED 4.4.2018 OF THE HON'BLE HIGH COURT IN WPC.11335 OF 2018 -52- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 35879/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE ISSUED BY THE 4TH RESPONDENT (AY-2013-14). EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO.11335/2018 OF THIS HON'BLE COURT. -53- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 36475/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PRE ASSESSMENT NOTICE U/S. 25(1) OF THE KVAT ACT FOR THE YEARS 2013-14 DT. 24.09.2018 -54- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 36674/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED U/S.25(1) FOR THE YEAR 2013-14 DATED 04-07-2018. EXHIBIT P1 A A TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED U/S.25(1) FOR THE YEAR 2014-15 DATED 04-07-2018. EXHIBIT P1 B A TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED U/S.25(1) FOR THE YEAR 2015-16 DATED 04-07-2018. EXHIBIT P1 C A TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED U/S.25(1) FOR THE YEAR 2016-17 DATED 04-07-2018. -55- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 36873/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE NO 32080757782/2014-15 DATED 18.7.2018 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF THE REPLY FILED AGAINST EXT.P1 DATED 01.09.2018 FOR THE YEAR 2014-15. EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER NO.32080757782/2014-15 DATED 29.10.2018 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P4 TRUE COPY OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016 EXHIBIT P5 TRUE COPY OF THE UNION LIST (LIST 1) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P6 TRUE COPY OF THE STATE LIST (LIST 11) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P7 TRUE COPY OF THE NOTIFICATION NO.SO 2986(E) DATED 16.9.2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P8 TRUE COPY OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN WPC NO.11335 DATED 4.4.2018 -56- WP(C).No. 38273 of 2018 & CONN. 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