Sabari Central School P B No.2, Pattambi Cherpalcheri Road, Cherpalcheri P.O., Palakkad and Rajasthan Marbles N.H.49, Kadamattom.P.O, Kolencherry-682311, Ernakulam District and A.Vijayan aged 60 years Proprietor, Karthika Stores, Chaliyil Building, Muthuvara, Thrissur and Biju.K.Antony Proprietor, M/S. Cap Drinks, Kumbidy, Poovathussery, Chalakudy, Thrissur and Vilas P.H aged 49 years Proprietor, Sreekrishna Jewellery, Guruvayoor and Rasiya Nishar M/S. Neha Electronics K.H.Trade Centre Main Road, Pattambi and Green Fields Bar Hotel, Kaippuzhamuttu, Cheepungal Po, Kumarakom-686563 and Eugin Paul Proprietor, M/S Majestic Industries, 11/700A, Pulluvaazhy P.O, Perumbavoor- 683 541 and M/S. BPM Enterprises 5/413C, Perumani, Arackappady, Vengola P.O, Perumbavoor- 683 553, Ernakulam District and M/S. Sree Ramachandran Textiles East Fort P.O., Thiruvananthapuram and Baiju S P aged 48 years Land Mark Homes, near VTM NSS College, Dhanuvachapuram, Thiruvananthapuram and Habeeb Rahman T.P aged 31 years, S/O Assainar.P.P, Proprietor, T.P.Agencies, Kunthipuzha, Mannarkkad, Palakkad V. State Tax Officer (Investigation Branch) State Goods & Service Tax Department, Tax Complex, Behind Civil Station, Palakkad District and The Commissioner State Goods & Service Tax Department, Tax Tower, Karamana P.O., Thiruvananthapuram and The Secretary Taxes Department, Government of Kerala, Secretariat, Thiruvananthapuram and Central Board of Excise Customs Department of Revenue, Ministry of Finance, Government of India, New Delhi

WP(C)/17035/2018

AI Insights

This batch of writ petitions challenges various orders issued by the State Goods and Service Tax Department, including penalty and assessment orders. The petitioners, comprising various businesses and individuals, argued that the legislative provisions under which these orders were issued were beyond the legislative competence of the State and that some demands were barred by limitation. The court consolidated these petitions with a precedent case, W.P. (C) No.11335 of 2018, which had already addressed these issues. The court's decision relied heavily on the findings of the earlier judgment, leading to the dismissal of the petitions.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 691031 (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; SREELAL WARRIER
• Assessee Lawyers: P S SOMAN; T RADHAMAANY; JOSEPH JERARD RODRIGUES; SINDHUMOL
• Keywords: Assessment Order; Demand barred by limitation; Demand barred by limitation; Interim order; 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 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 20434 of 2018 PETITIONER/S: SABARI CENTRAL SCHOOL P B NO.2, PATTAMBI CHERPALCJERI ROAD,CHERPALCHERI P.O., PALAKKAD,REPRESENTED BY DAIS K MATHEW, PRINCIPAL BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 STATE TAX OFFICER (INVESTIGATION BRANCH) STATE GOODS & SERVICE TAX DEPARTMENT, TAX COMPLEX,BEHIND CIVIL STATION, PALAKKAD DISTRICT -687001. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM-695002. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695001 4 CENTRAL BOARD OF EXCISE CUNTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADVS. SMT.SINDHUMOL.T.P., CGC SMT.SINDHUMOL.T.P. CGC W.P.(C) No.20434/2018 & Conn. Cases -2- OTHER PRESENT: 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).14562/2018, WP(C).14624/2018, WP(C).14625/2018, WP(C).16631/2018, WP(C).17033/2018, WP(C).17035/2018, WP(C).17232/2018, WP(C).19831/2018, WP(C).20233/2018, WP(C).21232/2018, WP(C).21433/2018, WP(C).21635/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20434/2018 & Conn. Cases -3- 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. 14562 of 2018 PETITIONER/S: RAJASTHAN MARBLES N.H.49,KADAMATTOM.P.O,KOLENCHERRY-682311,ERNAKULAM DISTRICT.REPRESENTED BY BENNY K.PETER-PROPRIETOR AND AUTHORISED SIGNATORY. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS & SERVICE TAX DEPARTMENT,SPECIAL CIRCLE,PERUMBAVOOR-683542,ERNAKULAM DISTRICT. 2 THE COMMISSIONER STATE GOODS & SERVICES TAX DEPARTMENT,TAX TOWERS,KARAMANA,THIRUVANANTHAPURAM-695001. 3 THE CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001. BY ADVS. GOVERNMENT PLEADER W.P.(C) No.20434/2018 & Conn. Cases -4- 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20434/2018, WP(C).21635/2018, WP(C).21433/2018, WP(C).21232/2018, WP(C).20233/2018, WP(C).19831/2018, WP(C).17232/2018, WP(C).17035/2018, WP(C).17033/2018, WP(C).16631/2018, WP(C).14624/2018, WP(C).14625/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20434/2018 & Conn. Cases -5- 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. 14624 of 2018 PETITIONER/S: A.VIJAYAN AGED 60 YEARS PROPRIETOR, KARTHIKA STORES,CHALIYIL BUILDING, MUTHUVARA, THRISSUR. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE AGRICULTURAL INCOME TAX OFFICER & STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT,POOTHOLE,THRISSUR 680 004. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM 695 001. W.P.(C) No.20434/2018 & Conn. Cases -6- 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY,FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110 001. BY ADVS. SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SRI.P.R.SREEJITH SC CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20434/2018, WP(C).21635/2018, WP(C).21433/2018, WP(C).21232/2018, WP(C).20233/2018, WP(C).19831/2018, WP(C).17232/2018, WP(C).17035/2018, WP(C).17033/2018, WP(C).16631/2018, WP(C).14562/2018, WP(C).14625/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20434/2018 & 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. 14625 of 2018 PETITIONER/S: BIJU.K.ANTONY PROPRIETOR, M/S. CAP DRINKS, KUMBIDY, POOVATHUSSERY, CHALAKUDY, THRISSUR - 680 741. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, CHALAKUDY - 680 307. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. W.P.(C) No.20434/2018 & Conn. Cases -8- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. BY ADVS. SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SRI.RAJESH B. SC CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20434/2018, WP(C).21635/2018, WP(C).21433/2018, WP(C).21232/2018, WP(C).20233/2018, WP(C).19831/2018, WP(C).17232/2018, WP(C).17035/2018, WP(C).17033/2018, WP(C).16631/2018, WP(C).14624/2018, WP(C).14562/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20434/2018 & 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. 16631 of 2018 PETITIONER/S: VILAS P.H AGED 49 YEARS PROPRIETOR, SREEKRISHNA JEWELLERY,GURUVAYOOR BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE STATE TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES,CHAVAKKAD, 680307 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANATHAPURAM, 695001 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM, 695001 W.P.(C) No.20434/2018 & Conn. Cases -10- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110001 BY ADVS. 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20434/2018, WP(C).21635/2018, WP(C).21433/2018, WP(C).21232/2018, WP(C).20233/2018, WP(C).19831/2018, WP(C).17232/2018, WP(C).17035/2018, WP(C).17033/2018, WP(C).14624/2018, WP(C).14562/2018, WP(C).14625/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20434/2018 & 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. 17033 of 2018 PETITIONER/S: RASIYA NISHAR M/S. NEHA ELECTRONICS K.H.TRADE CENTRE MAIN ROAD, PATTAMBI. BY ADV. SMT.S.K.DEVI RESPONDENT/S: 1 THE STATE TAX OFFICER, PATTAMBI PATTAMBI 678104. 2 THE SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM 695001. 3 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCCE,GOVERNEMENT 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 W.P.(C) No.20434/2018 & Conn. Cases -12- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20434/2018, WP(C).21635/2018, WP(C).21433/2018, WP(C).21232/2018, WP(C).20233/2018, WP(C).19831/2018, WP(C).17232/2018, WP(C).17035/2018, WP(C).16631/2018, WP(C).14624/2018, WP(C).14562/2018, WP(C).14625/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20434/2018 & 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. 17035 of 2018 PETITIONER/S: GREEN FIELDS BAR HOTEL,KAIPPUZHAMUTTU, CHEEPUNGAL PO,KUMARAKOM-686563.(REPRESENTED BY P.N.KRISHNADAS, MANAGING PARTNER) BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 ASSISTANT COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,SPECIAL CIRCLE, KOTTAYAM-686002. 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA,THIRUVANANTHAPURAM-695002. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695002. W.P.(C) No.20434/2018 & Conn. Cases -14- 4 CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY ITS CHAIRMAN,DEPARTMENT OF REVENUE , NORTH BLOCK,NEW DELHI-110001. 5 UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI-110001. 6 INSPECTING ASSISTANT COMMISSIONER S.G.S.T DEPARTMENT, KOTTAYAM-686002. 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20434/2018, WP(C).21635/2018, WP(C).21433/2018, WP(C).21232/2018, WP(C).20233/2018, WP(C).19831/2018, WP(C).17232/2018, WP(C).17033/2018, WP(C).16631/2018, WP(C).14624/2018, WP(C).14562/2018, WP(C).14625/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20434/2018 & Conn. Cases -15- 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. 17232 of 2018 PETITIONER/S: EUGIN PAUL PROPRIETOR, M/S MAJESTIC INDUSTRIES,11/700A, PULLUVAZHY P.O.PERUMBAVOOR- 683 541 BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 COMMERCIAL TAX OFFICER 2ND CIRCLE, COMMERCIAL TAX OFFICE,MINI CIVIL STATION, PERUMBAVOOR- 683 542 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARMANA P.O.THIRUVANANTHAPURAM- 695 001 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM- 695 001 W.P.(C) No.20434/2018 & Conn. Cases -16- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE ,GOVERNMENT OF INDIA, NEW DELHI- 110 001 BY ADVS. SRI.P.R.SREEJITH, 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20434/2018, WP(C).21635/2018, WP(C).21433/2018, WP(C).21232/2018, WP(C).20233/2018, WP(C).19831/2018, WP(C).17035/2018, WP(C).17033/2018, WP(C).16631/2018, WP(C).14624/2018, WP(C).14562/2018, WP(C).14625/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20434/2018 & 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. 19831 of 2018 PETITIONER/S: KUNNEL ENGINEERS AND CONTRACTORS (P) LTD 2ND FLOOR, MAREENA BUILDING, M.G ROAD,ERNAKULAM, KOCHI 682 016,REPRESENTED BY ITS DIRECTOR MR. K. J FRANCIS XAVIER. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE ASST. COMMISSIONER (WORKS CONTRACT) OFFICE OF THE DY. COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,MATTANCHERRY, PIN 682 002. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM- 695 001. W.P.(C) No.20434/2018 & Conn. Cases -18- 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).20434/2018, WP(C).21635/2018, WP(C).21433/2018, WP(C).21232/2018, WP(C).20233/2018, WP(C).17232/2018, WP(C).17035/2018, WP(C).17033/2018, WP(C).16631/2018, WP(C).14624/2018, WP(C).14562/2018, WP(C).14625/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20434/2018 & 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. 20233 of 2018 PETITIONER/S: M/S. BPM ENTERPRISES 5/413C, PERUMANI, ARACKAPPADY, VENGOLA P.O, PERUMBAVOOR- 683 553, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, P M MATHAI. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER FORMERLY: COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, MINI CIVIL STATION,PERUMBAVOOR - 633 542. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM - 695 022. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. W.P.(C) No.20434/2018 & Conn. Cases -20- 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. 5 ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,MATTANCHERY, COCHIN - 682 002. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20434/2018, WP(C).21635/2018, WP(C).21433/2018, WP(C).21232/2018, WP(C).19831/2018, WP(C).17232/2018, WP(C).17035/2018, WP(C).17033/2018, WP(C).16631/2018, WP(C).14624/2018, WP(C).14562/2018, WP(C).14625/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20434/2018 & 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. 21232 of 2018 PETITIONER/S: M/S. SREE RAMACHANDRAN TEXTILES EAST FORT P.O., THIRUVANANTHAPURAM,REPRESENTED BY R. BALACHANDRAN, PARTNER BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.K.SUNDAR SRI.V.SATHEESH (S-3495) RESPONDENT/S: 1 STATE TAX OFFICER 3RD CIRCLE, SGST DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM-695001. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM-695001. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695001. W.P.(C) No.20434/2018 & Conn. Cases -22- 4 CENTRAL BOARD OF EXCISE 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20434/2018, WP(C).21635/2018, WP(C).21433/2018, WP(C).20233/2018, WP(C).19831/2018, WP(C).17232/2018, WP(C).17035/2018, WP(C).17033/2018, WP(C).16631/2018, WP(C).14624/2018, WP(C).14562/2018, WP(C).14625/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20434/2018 & 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. 21433 of 2018 PETITIONER/S: BAIJU S P AGED 48 YEARS LAND MARK HOMES, NEAR VTM NSS COLLEGE,DHANUVACHAPURAM, THIRUVANANTHAPURAM. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 STATE TAX OFFICER SGST DEPARTMENT, AX TOWERS, KARAMANA,THIRUVANANTHAPURAM - 695 002 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM- 695 001 3 UNION OF INDIA REPRESENTED BY ITS SECRETARYDEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI W.P.(C) No.20434/2018 & Conn. Cases -24- BY ADVS. SRI.B.RAMACHANDRAN, CGC 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).20434/2018, WP(C).21635/2018, WP(C).21232/2018, WP(C).20233/2018, WP(C).19831/2018, WP(C).17232/2018, WP(C).17035/2018, WP(C).17033/2018, WP(C).16631/2018, WP(C).14624/2018, WP(C).14562/2018, WP(C).14625/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20434/2018 & 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. 21635 of 2018 PETITIONER/S: HABEEB RAHMAN T.P AGED 31 YEARS,S/O ASSAINAR.P.P,PROPRIETOR,T.P.AGENCIES,KUNTHIPUZHA,MAN NARKKAD,PALAKKAD. BY ADV. SRI.JACOB SEBASTIAN RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT,DEPARTMENT OF TAXES,SECRETARIAT,TRIVANDRUM-695001. 2 THE STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER,MANNARKKAD-678582. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. W.P.(C) No.20434/2018 & Conn. Cases -26- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI- 110001. BY ADVS. SRI.P.R.SREEJITH, 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20434/2018, WP(C).21433/2018, WP(C).21232/2018, WP(C).20233/2018, WP(C).19831/2018, WP(C).17232/2018, WP(C).17035/2018, WP(C).17033/2018, WP(C).16631/2018, WP(C).14624/2018, WP(C).14562/2018, WP(C).14625/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20434/2018 & Conn. Cases -27- J U D G M E N T [ WP(C) 20434/2018 ,WP(C).14562/2018 ,WP(C).14624/2018 ,WP(C).14625/2018 ,WP(C).16631/2018 ,WP(C).17033/2018 ,WP(C).17035/2018 ,WP(C).17232/2018 ,WP(C).19831/2018 ,WP(C).20233/2018 ,WP(C).21232/2018 ,WP(C).21433/2018 ,WP(C).21635/2018 ] 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 JJJ W.P.(C) No.20434/2018 & Conn. Cases -28- APPENDIX OF WP(C) 20434/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PENALTY ORDER NO.1B(C)26/2016- 17 DATED 28/5/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO. 11335/2018 DATED 4/4/2018. W.P.(C) No.20434/2018 & Conn. Cases -29- APPENDIX OF WP(C) 14562/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF THE NOTICE NO.32151370094/2012-13 DATED 02.11.2017,ISSUED BY THE FIRST RESPONDENT EXHIBIT P2 TRUE PHOTOCOPY OF THE REPLY LETTER DATED 04.01.2018,FILED BY THE PETITIONER EXHIBIT P3 TRUE PHOTOCOPY OF THE ORDER DATED 28.03.2018,ISSUED BY THE FIRST RESPONDENT. EXHIBIT P4 TRUE PHOTOCOPY OF THE NOTICE OF DEMAND DATED 07.04.2018,ISSUED BY THE FIRST RESPONDENT. W.P.(C) No.20434/2018 & Conn. Cases -30- APPENDIX OF WP(C) 14624/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32080704805/2012-13 DATED 06-04-2018. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32080704805/2013-14 DATED 06-04-2018. W.P.(C) No.20434/2018 & Conn. Cases -31- APPENDIX OF WP(C) 14625/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER NO. 32080872644/2011-12 DATED 02.03.2018. W.P.(C) No.20434/2018 & Conn. Cases -32- APPENDIX OF WP(C) 16631/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE NO. 32081197274/2011-12 DATED 18.04.2018 EXHIBIT P2 TRUE COPY OF THE NOTICE NO. 32081197274/2012-13 DATED 18.04.2018 EXHIBIT P3 TRUE COPY OF THE NOTICE NO. 32081197274/2013-14 DATED 18.04.2018 EXHIBIT P4 TRUE COPY OF THE NOTICE NO. 32081197274/2014-15 DATED 18.04.2018 EXHIBIT P5 TRUE COPY OF THE NOTICE NO. 32081197274/2015-16 DATED 18.04.2018 W.P.(C) No.20434/2018 & Conn. Cases -33- APPENDIX OF WP(C) 17033/2018 PETITIONER'S/S EXHIBITS: EXHIBI P1 TRUE COPY OF THE ORDER NO. 32091191109/2011-12 DATED 22/2/2018 W.P.(C) No.20434/2018 & Conn. Cases -34- APPENDIX OF WP(C) 17035/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO 3205112186/2014-15 DATED 31.3.2018 ISSUED BY THE IST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE ORDER IN WPC NO.11335/2018 OF THIS HON'BLE COURT DATED 4.4.2018. W.P.(C) No.20434/2018 & Conn. Cases -35- APPENDIX OF WP(C) 17232/2018 PETITIONER'S/S EXHIBITS: EXHIBITP1 TRUE COPY OF THE ASSESSMENT ORDER NO.32151383638/15-16 DATED 24-04-2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) NO.11335/2018 DATED 04-04- 2018 W.P.(C) No.20434/2018 & Conn. Cases -36- APPENDIX OF WP(C) 19831/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2011-12 EXHIBIT P2 COPY OF NOTICE DATED 15-01-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2011-12 EXHIBIT P2(A) COPY OF REVISED NOTICE DATED 28-02-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2011-12 EXHIBIT P3 COPY OF REPLY DATED 4-05-2018 FILED BY THE PETITIONER EXHIBIT P3(A) COPY OF REPLY DATED 4-05-2018 FILED BY THE PETITIONER EXHIBIT P3(B) COPY OF REPLY DATED 24-05-2018 FILED BY THE PETITIONER EXHIBIT P4 COPY OF ORDER DATED 31-05-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2011-12 EXHIBIT P5 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO. 13552 OF 2018. W.P.(C) No.20434/2018 & Conn. Cases -37- APPENDIX OF WP(C) 20233/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ANNUAL RETURN DATED 30.06.2015 SUBMITTED FOR THE YEAR 2014-15 BEFORE 1ST RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX, IN ACCORDANCE WITH LAW. EXHIBIT P2 TRUE COPY OF NOTICE DATED 14.03.2018 ISSUED TO PETITIONER, FOR 2014-15 U/S.25(1) OF THE KVAT ACT 2003, AFTER MAKING ADDITIONS TO THE CONCEDED TURNOVER. EXHIBIT P3 TRUE COPY OF DETAILED REPLY DATED 24.04.2018 SUBMITTED BY PETITIONER AGAINST EXT P2 NOTICE, WITH DOCUMENTARY EVIDENCE. EXHIBIT P4 TRUE COPY OF ORDER DATED 27.04.2018 COMPLETED U/S. 25(1) OF KVAT ACT 2003, BY 1ST RESPONDENT FOR 2014-15, ALLEGING SUPPRESSION OF TURNOVER BY MERE ASSUMPTION, PASSED WITHOUT PROPER AUTHORITY. EXHIBIT P5 TRUE COPY OF INTERIM ORDER DATED 04.04.2018 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 THE DATE OF COMPLETION OF PROCEEDINGS UNDER KVAT ACT 2003. W.P.(C) No.20434/2018 & Conn. Cases -38- APPENDIX OF WP(C) 21232/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PRE ASSESSMENT NOTICE NO. 32010844465/15-16 DATED 14-05-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO. 11335/2018 DATED 04.04.2018. W.P.(C) No.20434/2018 & Conn. Cases -39- APPENDIX OF WP(C) 21433/2018 PETITIONER'S/S EXHIBITS: EXHIBTP1 COPY OF PENALTY ORDER DATED 28-02-2018 ISSUED BY THE 1ST RESPONDENT U/S 67 OF THE KVAT ACT FOR THE YEAR 2011-12 EXHIBTP1(A) COPY OF PENALTY ORDER DATED 28-02-2018 ISSUED BY THE 1ST RESPONDENT U/S 67 OF THE KVAT ACT FOR THE YEAR 2012-13 EXHIBITP1(B) COPY OF PENALTY ORDER DATED 28-02-2018 ISSUED BY THE 1ST RESPONDENT U/S 67 OF THE KVAT ACT FOR THE YEAR 2013-14 EXHIBITP1(C) COPY OF PENALTY ORDER DATED 28-02-2018 ISSUED BY THE 1ST RESPONDENT U/S 67 OF THE KVAT ACT FOR THE YEAR 2014-15 EXHIBITP2 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018 W.P.(C) No.20434/2018 & Conn. Cases -40- APPENDIX OF WP(C) 21635/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ORDER DATED MAY 2,2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1)OF THE KVAT ACT. "