Nabeesathu Beevi V. The Commissioner of State Goods & Service Tax Department, Kerala and State of Kerala and The State Tax Officer Kundara and The Tahsildar (RR) Kollam and Union of India

WP(C)/42088/2018

AI Insights

In this batch of writ petitions, the petitioners challenged the legality of the demands made under the Kerala State Goods and Services Tax (KSGST) Act and the Kerala Value Added Tax (KVAT) Act. The primary issues revolved around the constitutional validity of Section 174 of the KSGST Act and the applicability of the limitation period for demands under the KVAT Act. The court consolidated these petitions with several others and referred to a previous judgment (W.P (C)NO.11335 of 2018) which had addressed similar issues. The court's decision to dismiss the petitions was based on the precedents and legal interpretations established in that earlier judgment.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 691116 (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: BOBBY JOHN; S KUMAR
• Keywords: Assessment Order; Demand barred by limitation; Demand barred by limitation; Penalty order; 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. 16875 of 2018 PETITIONER: NABEESATHU BEEVI AGED 58 YEARS M/S.AHAMEDKUNJU AGENCY, THAZHUTHALA, KOTTIYAM, KOLLAM DISTRICT. BY ADVS. SRI.BOBBY JOHN SRI.S.AJAYGHOSH KUMAR RESPONDENTS: 1 THE COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT, KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN-695 002 2 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001 3 THE STATE TAX OFFICER KUNDARA, STATE GOODS AND SERVICE TAX DEPARTMENT, CHATHANNOOR, KOLLAM DISTRICT-691 572 4 THE TAHSILDAR (RR) KOLLAM, PIN-691 001 5 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., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., -2- WP(C).No. 16875 of 2018 & CONN. CASES JAISHANKAR V. NAIR. SRI.H.GOPAKUMAR CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).70/2019, WP(C).17073/2018, WP(C).17472/2018, WP(C).18471/2018, WP(C).18871/2018, WP(C).20273/2018, WP(C).20274/2018, WP(C).20275/2018, WP(C).21672/2018, WP(C).24875/2018, WP(C).25672/2018, WP(C).28075/2018, WP(C).33266/2018, WP(C).40070/2018, WP(C).40269/2018, WP(C).40867/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).42469/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -3- WP(C).No. 16875 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. 70 of 2019 PETITIONER: M/S. EYE PALACE XXV/1806, 3RD FLOOR, LAMEX ARCADE, POST OFFICE ROAD, THRISSUR-680 001, REPRESENTED BY ITS MANAGING PARTNER SRI.PAULSON K I. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER, (FORMERLY COMMERCIAL TAX OFFICER), STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, STATE GOODS AND SERVICES TAX COMPLEX, POOTHOLE, THRISSUR-680 004. 2 STATE TAX OFFICER (INTELLIGENCE BRANCH), (FORMERLY INTELLIGENCE OFFICER (INTELLIGENCE BRANCH)), STATE GOODS AND SERVICES TAX DEPARTMENT, STATE GOODS AND SERVICES TAX COMPLEX, POOTHOLE, THRISSUR-680 004. 3 THE COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA.P.O., THIRUVANANTHAPURAM-695 022. 4 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, -4- WP(C).No. 16875 of 2018 & CONN. CASES THIRUVANANTHAPURAM-695 001. 5 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 6 UNION OF INDIA, MINISTRY OF LAW AND JUSTICE (LEGISLATIVE DEPARTMENT), GOVERNMENT OF INDIA, NEW DELHI-110 001, REPRESENTED BY SECRETARY TO THE GOVERNMENT OF INDIA. 7 ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, PUTHOLE, THRISSUR-680 004. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -5- WP(C).No. 16875 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. 17073 of 2018 PETITIONER: V.K.SUNNY PROPRIETOR, M/S. VADAKKEL STORES, KANJIKUZHY P.O, CHELACHUVADU, IDUKKI DISTRICT. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT, CHERUTHONI, IDUKKI DISTRICT. 2 THE COMMISSIONER STATE GOODS & 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. BY ADVS. AADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS -6- WP(C).No. 16875 of 2018 & CONN. CASES SRI.RAMAVARMA REGHUNATHAN THAMBURAN SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -7- WP(C).No. 16875 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. 17472 of 2018 PETITIONER: M/S. MANAPPURAM JEWELLERS LTD. 4/522, 1ST FLOOR, MANAPPURAM HOUSE, VALAPPAD P.O, THRISSUR,REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, BALU C.P. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE INTELLIGENCE OFFICER (IB) DEPARTMENT OF COMMERCIAL TAXES, THRISSUR - 680 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIATE, 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).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, -8- WP(C).No. 16875 of 2018 & CONN. CASES WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -9- WP(C).No. 16875 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. 18471 of 2018 PETITIONER: M/S LOVELY COLLECTIONS DD ANGADI, 40/1717(ROOM NO.GF10), BASEMENT FLOOR, MARKET ROAD,ERNAKULAM, PIN-682 031, REPRESENTED BY ITS PROPRIETOR MR. KISHAN PANWAR BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER KVAT CIRCLE-III, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 018. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA P.O, THIRUVANANTHAPURAM DISTRICT-695 001 3 THE SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM DISTRICT-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 -10- WP(C).No. 16875 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -11- WP(C).No. 16875 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. 18871 of 2018 PETITIONER: COMPUTER SOLUTIONS HILL TOWER, MAIN ROAD, KALPETTA-673 121, REPRESENTED BY JOSE SALINE THOMAS, PROPRIETOR, COMPUTER SOLUTIONS. BY ADVS. SRI.K.M.CHERIAN SRI.N.JAYAKUMAR SRI.P.M.GIRIJAVALLABHAN RESPONDENTS: 1 THE STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICES TAX, MAIN ROAD, KALPETTA-673 121. 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. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -12- WP(C).No. 16875 of 2018 & CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -13- WP(C).No. 16875 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. 20273 of 2018 PETITIONER: M/S. K.J. VASUDEVAN NAIR GRANITES AGED 84 YEARS THADAPARAMBU, KUTTIKKAD, MULAMKUNTHAUKAVU, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER K.J. VASUDEVAN NAIR. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER DEPT.OF SGST-KERALA, III CIRCLE, THRISSUR - 680 004. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI - 110 001. -14- WP(C).No. 16875 of 2018 & CONN. CASES BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. SRI. L.RAM MOHAN CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -15- WP(C).No. 16875 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. 20274 of 2018 PETITIONER: K.P. ZEENATH AGED 50 YEARS PROPRIETORIX, M/S MRA BAKERY AND COOL BAR, DOOR NO.21/1044, NADAPURAM, CALICUT. BY ADV. SMT.S.K.DEVI RESPONDENTS: 1 THE STATE TAX OFFICER DEPT.OF SGST-KERALA, SQUAD NO.II, KOZHIKODE-673 006. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. -16- WP(C).No. 16875 of 2018 & CONN. CASES SRI. L.RAM MOHAN CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -17- WP(C).No. 16875 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. 20275 of 2018 PETITIONER: MUHAMMED PROPRIETOR, M/S MRA BAKERY, PERINGATHUR, KANNUR-670 675. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER (INT) DEPT.OF SGST-KERALA, SQUAD NO.1, THALASSERY-670 101. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., -18- WP(C).No. 16875 of 2018 & CONN. CASES JAISHANKAR V. NAIR. SRI. L.RAM MOHAN CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -19- WP(C).No. 16875 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. 21672 of 2018 PETITIONER: SUBIN GEORGE AGED 31 YEARS, S/O. GEORGE A.P., EDATHALA HOUSE, NEELEESWARAM P.O., KALADY, ERNAKULAM - 683 574. BY ADV. DR.K.P.PRADEEP RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 COMMERCIAL TAX OFFICER STATE TAX OFFICER 3RD CIRCLE, TAX OFFICE, CIVIL STATION, PALAKKAD - 678 001. 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 BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI - 110 001. REPRESENTED BY ITS ADDITIONAL SECRETARY. 5 MS. SLN COFFE PVT.LTD. COFFEE DIVISION P.B.NO. 47, PLOT NO. 53-56, -20- WP(C).No. 16875 of 2018 & CONN. CASES K.I.A.D.B.INDUSTRIAL AREA, KUDLUR KUSHAL NAGAR, KARNATAKA - 571 234, REPRESENTED BY ITS MANAGING DIRECTOR. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -21- WP(C).No. 16875 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. 24875 of 2018 PETITIONER: CAUVERY COFFEE SUPPLIERS MAIN ROAD, KALPETTA 673 121, REPRESENTED BY ABDUL RASHEED, MANAGING PARTNER, CAUVERY COFFEE SUPPLIERS. BY ADVS. SRI.K.M.CHERIAN SRI.P.M.GIRIJAVALLABHAN SRI.R.RAMAKRISHNAN POTTY RESPONDENTS: 1 THE STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICES TAX, AIN ROAD, KALPETTA 673 121. 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 OR 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 -22- WP(C).No. 16875 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -23- WP(C).No. 16875 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. 25672 of 2018 PETITIONER: SMT.UMAINATH PROPRIETRIX, CVK AGENCIES, KOOTANAD ROAD, THRITHALA, PALAKKAD DISTRICT. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SRI.R.BHASKARA KRISHNAN SRI.V.P.NARAYANAN RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, PATTAMBI, PALAKKAD DISTICT-679 303. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 002. 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).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, -24- WP(C).No. 16875 of 2018 & CONN. CASES WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -25- WP(C).No. 16875 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. 28075 of 2018 PETITIONER: EMERSON NETWORK POWER (INDIA) P. LTD., (NOW KNOWN AS VERTIV ENERGY P LTD, W.E.F 17TH MAY 2017)BUILDING NO. 40/9338, (NEW NO 59/4517), 4TH FLOOR, CHAKOS TOWERS, PADMA, PULLEPADY ROAD, COCHIN REP BY ITS DIRECTOR(ZONAL ACCOOUNTS), MR. N S V BABU BY ADV. SMT.K.LATHA RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OFFICE OF THE ASSISTANT COMMISSIONER (SPECIAL CIRCLE III), COMMERCIAL TAXES, ERNAKULAM- 682 015 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O, THRIUVANANTHAPURAM-695 002 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695 001 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001 5 THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KAKANAD, ERNAKULAM- 682 030 BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. -26- WP(C).No. 16875 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).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -27- WP(C).No. 16875 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. 33266 of 2018 PETITIONER: K.N. ANIRUDHAN AGED 66 YEARS S/O NEELAKANTAN PANICKER, PROPRIETOR M/S APPAS LABHAKKADA (FORMERLY APPAS AGENCIES) ZILLA COURT WARD, ALAPPUZHA BY ADV. SRI.R.UMASANKAR RESPONDENTS: 1 THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, COLLECTORATE, ALAPPUZHA – 688 001 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANATHAPURAM-695 001. 3 STATE OF KERALA, REP.BY SECRETARY TO TAXES, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANATHAPURAM-695 001. 4 THE UNION OF INDIA, REP. BY SECRETARY TO FINANCE ,FINANCE DEPARTMENT, NEW DELHI-110 001. 5 STATE OF KERALA, REP.BY THE SECRETARY, COMMERCIAL TAXES DEPARTMENT, THIRUVANANTHAPURAM,PIN-695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -28- WP(C).No. 16875 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).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -29- WP(C).No. 16875 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. 40070 of 2018 PETITIONER: KGA HOTELS AND RESORTS (P) LTD VII/311/C, NH 47,BYE-PASS ROAD, KUNDANNOOR, MARADU P.O, KOCHI 682 304 (REPRESENTED BY SRI. V.T MATHEW, CHIEF EXECUTIVE OFFICER) BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 STATE TAX OFFICER LUXURY TAX, O/O DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS AND SEREVICES TAX DEPARTMENT, CLASS TOWEERS, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI 682 018 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM 695 002 3 STATE OF KERALA, REPRESENTED BY 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 -30- WP(C).No. 16875 of 2018 & CONN. CASES 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -31- WP(C).No. 16875 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. 40269 of 2018 PETITIONER: M/S.RAYAN MARKETING (DREAMS MARKETING) PWD ROAD,NETTOOR P.O., PIN-682 040, ERNAKULAM, REPRESENTED BY ITS PROPRIETOR, MR.SHAMEER P.M., BY ADVS. SRI.SOJAN MATHEW SRI.V.C.CHARLY RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 2 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, TRIPUNITHURA 3 STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KAKKAND, ERNAKULAM,PIN-682030 4 UNION OF INDIA REPRESENTED BY THE 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., -32- WP(C).No. 16875 of 2018 & CONN. CASES JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -33- WP(C).No. 16875 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. 40867 of 2018 PETITIONER: JAYAPRAKASH K.T.K S/O. KUNHIRAVUNNY, AGED 70,KARAYIL THYKOOT, KAZHIMBRUM P.O., THRISSUR- 680 568. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENT/S: 1 INTELLIGENCE OFFICER (IB) COMMERCIAL TAXES, INSPECTING ASST. COMMISSIONER(INT.), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR- 680 003. 2 STATE TAX OFFICER(IB) OFFICE OF THE ASST. COMMISSIONER OF STATE TAX (INT.), DEPARTMENT OF SGST KERALA, THRISSUR- 680003. 3 COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM- 695001. 695001 4 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM- 695001. 695001 5 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, -34- WP(C).No. 16875 of 2018 & CONN. CASES SECRETARIAT, THIRUVANANTHAPURAM- 695001 695001 6 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI - 110001. 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).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING -35- WP(C).No. 16875 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. 42088 of 2018 PETITIONER: CHANDRABABU S AGED 62 YEARS PROPRIETOR, MANGALATH CASHEW, THEKKEKKARA PUTHANVEEDU, MUKKOODU P.O., MULAVANA, KUNDARA, KOLLAM, PIN - 691 551. BY ADVS. SRI.SERGI JOSEPH THOMAS SRI.S.AJAY KUMAR RESPONDENTS: 1 THE ASSISTANT COMMISSIONER(ASSESSMENT) STATE GOODS AND SERVICE TAXES DEPARTMENT, SPECIAL CIRCLE, ASRAMAM P.O., KOLLAM, PIN - 691 002. 2 COMMISSIONER OF STATE GOODS AND SERVICE TAXES DEPARTMENT TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695 002. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110 001. 5 UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF -36- WP(C).No. 16875 of 2018 & CONN. CASES 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., 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).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -37- WP(C).No. 16875 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 21ST DAY OF DECEMBER 2018 / 30TH AGRAHAYANA, 1940 WP(C).No. 42268 of 2018 PETITIONER: SUNNY AGED 53 YEARS S/O.THANKAPPAN, PROPRIETOR, M/S.REXIN WORLD, MEDAMUKKU, KAYAMKULAM-690 502. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, KAYAMKULAM-690 502. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.12.2018, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, -38- WP(C).No. 16875 of 2018 & CONN. CASES WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -39- WP(C).No. 16875 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. 42469 of 2018 PETITIONER: M/S. INFOMATRE SYSTEMS AND PERIPHERALS KRISHNAVIHAR, KATTACHIRA, KATTANAM, ALAPPUZHA-690 503, REP.BY ITS PROPRIETOR SMT. RESHMA KALESH. BY ADVS. SRI.ASWIN GOPAKUMAR SMT.HEBA SARA ABRAHAM SMT.KALA G.NAMBIAR SRI.ANWIN GOPAKUMAR SRI.ARJUN SANTHOSH SRI.NIRANJAN SUDHIR SRI.P.T.HAKIM SRI.RENOY VINCENT RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 THE STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, MAVELIKKARA, ALAPPUZHA-690 101. 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).28075/2018, WP(C).70/2019, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, -40- WP(C).No. 16875 of 2018 & CONN. CASES WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -41- WP(C).No. 16875 of 2018 & CONN. CASES JUDGMENT [ WP(C) 16875/2018 ,WP(C).70/2019,WP(C).17073/2018 ,WP(C).17472/2018,WP(C).18471/2018,WP(C).18871/2018 ,WP(C).20273/2018,WP(C).20274/2018,WP(C).20275/2018 ,WP(C).21672/2018,WP(C).24875/2018,WP(C).25672/2018 ,WP(C).28075/2018,WP(C).33266/2018,WP(C).40070/2018 ,WP(C).40269/2018,WP(C).40867/2018,WP(C).42088/2018 ,WP(C).42268/2018 ,WP(C).42469/2018 ] 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. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 16875/2018 PETITIONER'S/S EXHIBITS: EXT.P1 COPY OF THE ASSESSMENT ORDER DATED 28/03/2018, FOR THE YEAR 2016-17 PASSED BY THE 3RD RESPONDENT. EXT.P2 COPY OF THE PENALTY ORDER DATED 28/03/2018, FOR THE YEAR 2016-17 PASSED BY THE 3RD RESPONDENT. EXT.P3 COPY OF THE INTERIM ORDER DATED 04/04/2018, PASSED BY THIS HON'BLE COURT IN WP(C) NO.11335/2018. EXT.P3(A) COPY OF THE INTERIM ORDER DATED 15/05/2018, PASSED BY THIS HON'BLE COURT IN WP(C) NO.15987/2018. -43- WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 70/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ORDER DATED 11.11.2016 U/S.74(1)(A)OF THE KVAT ACT PASSED BY 2ND RESPONDENT FOR 2016-17 BY COLLECTING COMPOUNDING FEE. EXHIBIT P1 A TRUE COPY OF TAX AND INTEREST PAID IN 8 INSTALLMENTS FOR 2016-17 FOR THE SUPPRESSION DETECTED IN EXT.P1 PROCEEDINGS BEFORE 2ND RESPONDENT. EXHIBIT P2 TRUE COPY OF ANNUAL RETURN DATED 12.6.2017 FOR THE YEAR 2016-17 BEFORE 1ST RESPONDENT, COMPLETED SELF ASSESSMENT. EXHIBIT P3 TRUE COPY OF ORDER DATED 19.12.2018 COMPLETED U/S.25(1) OF KVAT ACT 2003 FOR 2016-17, BY 1ST RESPONDENT, WITHOUT INITIATION OF PROCEEDINGS PRIOR TO 15.9.2017. EXHIBIT P4 TRUE COPY OF EXTRAORDINARY GAZETTE OF INDIA DATED 8.9.2016 PUBLISHED BY 6TH RESPONDENT FOR 101ST AMENDMENT ACT 2016 MADE IN CONSTITUTION OF INDIA. EXHIBIT P5 TRUE COPY OF INTERIM ORDER DATED 4.4.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C)NO.11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE, AS ON COMPLETION OF PROCEEDINGS UNDER KVAT ACT. -44- WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 17073/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 32061482886/15-16 DATED 31-03-2018 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. -45- WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 17472/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P2 COPY OF ORDER IN W.P(C) NO.11335/18 OF THIS HON'BLE COURT. -46- WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 18471/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: TRUE COPY OF THE NOTICE NO.32071789506/15- 16 DATED 29.01.2018. EXHIBIT P2: TRUE COPY OF THE ORDER NO.32071789506/15-16 DATED 31.03.2018 -47- WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 18871/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1- TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32140464748/2015-16 DATED 14/02/2018. EXHIBIT P2- TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32140464748/2015-16 DATED 15/03/2018. -48- WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 20273/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE NO. 32080795435/2014-15 DATED 07.06.2018. EXHIBIT P2 TRUE COPY OF THE NOTICE NO. 32080795435/2015-16 DATED 07.06.2018. -49- WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 20274/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE NO.TCR II/2/15-16 DATED 19.2.2018. EXHIBIT P2 TRUE COPY OF THE NOTICE NO.TCR II/2/16-17 DATED 19.2.2018. -50- WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 20275/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE NO.IS(T)I/E9/2017- 18 DATED 19.5.2018. EXHIBIT P2 TRUE COPY OF THE NOTICE IS(T)I/E10/2017-18 DATED 19.5.2018. -51- WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 21672/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE NO. PS/320921/1522/12-13 DATED 27.02.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2 TRUE COPY OF THE REPLY DATED 23.03.2018 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF THE ORDER NO. TP-1522/2012-13 DATED 14.06.2018 ISSUED BY THE 2ND RESPONDENT. -52- WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 24875/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PRE- ASSESSMENT NOTICE NO 32140474255/2011-12 DATED 20-04-2018. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO 32140474255/13-14 DATED 30-06-2018. -53- WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 25672/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: TRUE COPY OF THE NOTICE NO.320911 98546/2016-17 DATED 27.6.2018 ISSUED U/S. 25(1) OF THE ACT BY THE IST RESPONDENT. EXHIBIT P2: TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018 IN WPC NO.11335/2018 OF THIS HON'BLE COURT IN THE CASE OF M/S. SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. -54- WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 28075/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR 2011-2012 DATED 2-7-2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXHIBIT P2 TRUE COPY OF ORDER ISSUED BY THIS COURT IN SIMILAR WRIT PETITIONS AND PASSED INTERIM ORDERS IN WP(C) NO.13930/2018, DATED 13.04.2018 -55- WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 33266/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE COPY OF THE JUDGMENT DATED 30.3.2017 IN WP(C) 8794/17 OF THIS HON'BLE COURT. EXHIBIT P2 TRUE COPY OF THE NOTICE DATED 15.3.2018. EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER DATED 16.5.2018. EXHIBIT P2 B TRUE COPY OF THE DEMAND NOTICE DATED 23.5.2018. EXHIBIT P3 TRUE COPY OF THE ORDER DATED 04.5.2018 IN WP(C) NO.15148/2018 OF THIS HON'BLE COURT. -56- WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 40070/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 32074335865/2013-14 DATED 30-03-2018 ISSUED BY THE 1ST RESPONDENT -57- WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 40269/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ORDER 30.05.2018, ISSUED BY THE 2ND RESPONDENT EXHIBIT P2 TRUE COPY OF DEMAND NOTICE DATED 27.09.2018,ISSUED BY THE 3RD RESPONDENT -58- WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 40867/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE NOTICE NO. IBC 44/2016- 17 DATED 23.01.2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P2 A TRUE COPY OF THE NOTICE NO. IBC 44/2016- 17 DATED 16.11.2018 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2012-13. -59- WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 42088/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 24/10/2018 ISSUED BY THE FIRST RESPONDENT U/S 25(1) OF THE KVAT ACT. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 04/04/2018 IN W.P.(C) NO.11335/2018 OF THIS HON'BLE COURT. -60- WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 42268/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. -61- WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 42469/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE NOTICE NO.32041049916/11-12 DATED 30.08.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT. "