M/S. TYRE MALL V. THE COMMERCIAL TAX OFFICER

WP(C)/20628/2018

AI Insights

In this batch of writ petitions, the petitioners challenged the validity of Section 174 of the KSGST Act and the applicability of the limitation period under Section 25(1) of the KVAT Act. The petitions were heard together with several other connected cases. The court referenced a prior judgment (W.P (C)NO.11335 of 2018 and connected cases) which had already addressed these issues, leading to the dismissal of the current petitions based on the precedent set in that judgment.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 732840 (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 RAVINDRANATH; C UNNIKRISHNAN; THUSHARA JAMES; K NATRAJ; JAI SHANKAR NAIR
• Assessee Lawyers: S KUMAR; K HARIHARAN NAIR; M RAJAGOPAL
• Keywords: Annual Return; Assessment Order; Demand barred by limitation; Demand barred by limitation; Interim 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. 15484 of 2018 PETITIONER: SHIBU AGENCIES PALKULANGARA, THIRUVANANTHAPURAM-695 024. REPRESENTED BY ITS PROPRIETOR SHIBU .B. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.M.RAJAGOPAL RESPONDENTS: 1 THE STATE TAX OFFICER SECOND CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX 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 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).14870/2018, WP(C).15300/2018, WP(C).15329/2018, WP(C).15355/2018, WP(C).15356/2018, WP(C).15468/2018, WP(C).15469/2018, WP(C).15515/2018, WP(C).15516/2018, WP(C).15521/2018, WP(C).15522/2018, -2- WP(C).No. 15484 of 2018 & CONN. CASES WP(C).19070/2018, WP(C).19667/2018, WP(C).20628/2018, WP(C).22826/2018, WP(C).23626/2018, WP(C).24028/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -3- WP(C).No. 15484 of 2018 & CONN. CASES 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. 14870 of 2018 PETITIONER: P.MUHAMMED KUTTY S/O.AHAMMED KUTTY, AGED 61, PROPRIETOR, RAJARAM FANCY, TIRUR, RESIDING AT PARAPADIKKAL HOUSE, NELLIKKAD P.O.,THALAKKADATHUR, TIRUR-3, MALAPPURAM DISTRICT, PIN-676 103. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENTS: 1 STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, TIRUR, PIN-676101. 2 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, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 SECRETARY COMMERCIAL TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. -4- WP(C).No. 15484 of 2018 & CONN. CASES 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).19070/2018, WP(C).19667/2018, WP(C).23626/2018, WP(C).24028/2018, WP(C).22826/2018, WP(C).20628/2018, WP(C).15300/2018, WP(C).15329/2018, WP(C).15355/2018, WP(C).15356/2018, WP(C).15515/2018, WP(C).15516/2018, WP(C).15521/2018, WP(C).15522/2018, WP(C).15468/2018, WP(C).15469/2018, WP(C).15484/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -5- WP(C).No. 15484 of 2018 & CONN. CASES 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. 15300 of 2018 PETITIONER: M/S HYNESS PRODUCTS (PVT) LTD POONKAVANAM, MANGODE, KANNAMBRA, PALAKKAD,REPRESENTED BY ITS MANAGING DIRECTOR,V.RAMACHANDRAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST.COMMISSIONER STATE TAX STATE GST DEPARTMENT, SPECIAL CIRCLE, PALAKKAD-678 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIATE, THIRUVANANTHAPURAM-695 01. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 9001. 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 -6- WP(C).No. 15484 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14870/2018, WP(C).19070/2018, WP(C).19667/2018, WP(C).23626/2018, WP(C).24028/2018, WP(C).22826/2018, WP(C).20628/2018, WP(C).15329/2018, WP(C).15355/2018, WP(C).15356/2018, WP(C).15515/2018, WP(C).15516/2018, WP(C).15521/2018, WP(C).15522/2018, WP(C).15468/2018, WP(C).15469/2018, WP(C).15484/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -7- WP(C).No. 15484 of 2018 & CONN. CASES 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. 15329 of 2018 PETITIONER: ALPHA ASSOCIATES CKK COMPLEX BUILDINGS,TANA, IRINJALAKKUDA-680 126, REPRESENTED BY ITS MANAGING PARTNER SRI.MAHESH.C.M. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICES TAX- KERALA,IRINJALAKKUDA,THRISSUR-680 125. 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., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14870/2018, WP(C).19070/2018, WP(C).19667/2018, WP(C).23626/2018, WP(C).24028/2018, -8- WP(C).No. 15484 of 2018 & CONN. CASES WP(C).22826/2018, WP(C).20628/2018, WP(C).15300/2018, WP(C).15355/2018, WP(C).15356/2018, WP(C).15515/2018, WP(C).15516/2018, WP(C).15521/2018, WP(C).15522/2018, WP(C).15468/2018, WP(C).15469/2018, WP(C).15484/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -9- WP(C).No. 15484 of 2018 & CONN. CASES 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. 15355 of 2018 PETITIONER: SHINEY VARGHESE (PROPRIETRIX) STEEL CITY INDUSTRIES, E.P II/139 A, VADAKKADATHUKAVU, PATHANAMTHITTA-691 523. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT,ADOOR, PATHANAMTHITTA- 691 523. 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. 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.ROJO JOSEPH THURUTHIPARA CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14870/2018, WP(C).19070/2018, WP(C).19667/2018, WP(C).23626/2018, WP(C).24028/2018, WP(C).22826/2018, WP(C).20628/2018, WP(C).15300/2018, -10- WP(C).No. 15484 of 2018 & CONN. CASES WP(C).15329/2018, WP(C).15356/2018, WP(C).15515/2018, WP(C).15516/2018, WP(C).15521/2018, WP(C).15522/2018, WP(C).15468/2018, WP(C).15469/2018, WP(C).15484/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -11- WP(C).No. 15484 of 2018 & CONN. CASES 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. 15356 of 2018 PETITIONER: ASWATHY METALINKS VADAKKADATHUKAVU, PATHANAMTHITTA - 691 523, REPRESENTED BY ITS MANAGING PARTNER REJI V.S. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE DEPARTMENT, ADOOR, PATHANAMTHITTA - 691 523. 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. 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 11.01.2019, ALONG WITH WP(C).14870/2018, WP(C).19070/2018, WP(C).19667/2018, WP(C).23626/2018, WP(C).24028/2018, WP(C).22826/2018, WP(C).20628/2018, WP(C).15300/2018, -12- WP(C).No. 15484 of 2018 & CONN. CASES WP(C).15329/2018, WP(C).15355/2018, WP(C).15515/2018, WP(C).15516/2018, WP(C).15521/2018, WP(C).15522/2018, WP(C).15468/2018, WP(C).15469/2018, WP(C).15484/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -13- WP(C).No. 15484 of 2018 & CONN. CASES 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. 15468 of 2018 PETITIONER: TOM GEORGE AGED 56 YEARS TRAVANCORE RUBBER TRADING COMPANY, V/786,KARIMKAYAM,MANGALAM DAM,PALAKKAD-678 706. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX SPECIAL CIRCLE,STATE GOODS AND SERVICE TAX DEPARTMENT, NEAR CIVIL STATION, PALAKKAD,PIN-678 001. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT,GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001. 3 UNION OF INDIA RERPESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,ROOM NO.46,NORTH BLOCK,NEW DELHI-110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14870/2018, WP(C).19070/2018, WP(C).19667/2018, WP(C).23626/2018, WP(C).24028/2018, WP(C).22826/2018, WP(C).20628/2018, WP(C).15300/2018, -14- WP(C).No. 15484 of 2018 & CONN. CASES WP(C).15329/2018, WP(C).15355/2018, WP(C).15356/2018, WP(C).15515/2018, WP(C).15516/2018, WP(C).15521/2018, WP(C).15522/2018, WP(C).15469/2018, WP(C).15484/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -15- WP(C).No. 15484 of 2018 & CONN. CASES 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. 15469 of 2018 PETITIONER: SAJEEV ANARKALI CHEMICALS, OTTUMALA, KATTADI. P.O, KOLLAM DISTRICT, PIN 691 537. BY ADVS. SRI.S.SURESH BABU (CHERUNNIYOOR) SRI.AJI V.DEV RESPONDENTS: 1 STATE TAX OFFICER-II S.G.S.T. DEPARTMENT, KOTTARAKARA, KOLLAM DISTRICT, PIN 691 506. 2 THE COMMISSIONER OF THE STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM 695 002. 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM 695 002. 4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 110 001. 5 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., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS -16- WP(C).No. 15484 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14870/2018, WP(C).19070/2018, WP(C).19667/2018, WP(C).23626/2018, WP(C).24028/2018, WP(C).22826/2018, WP(C).20628/2018, WP(C).15300/2018, WP(C).15329/2018, WP(C).15355/2018, WP(C).15356/2018, WP(C).15515/2018, WP(C).15516/2018, WP(C).15521/2018, WP(C).15522/2018, WP(C).15468/2018, WP(C).15484/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -17- WP(C).No. 15484 of 2018 & CONN. CASES 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. 15515 of 2018 PETITIONER: M/S.PATTASSERIL BUSINESS ASSOCIATES LLP MAYUR BUSINESS CENTRE, CHITTOOR ROAD, PULLEPPADY,COCHIN - 682 035, REPRESENTED BY ITS MANAGING PARTNERAND AUTHORISED SIGNATORY, SRI.JIMMY ELIAS. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 ASSISTANT COMMISSIONER SPECIAL CIRCLE-II, SALES TAX COMPLEX, THEVARA, COCHIN - 682 015. 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. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. 5 THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,CIVIL STATION, KAKKANAD, COCHIN - 682 030. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -18- WP(C).No. 15484 of 2018 & CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.SINDHUMOL.T.P. CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14870/2018, WP(C).19070/2018, WP(C).19667/2018, WP(C).23626/2018, WP(C).24028/2018, WP(C).22826/2018, WP(C).20628/2018, WP(C).15300/2018, WP(C).15329/2018, WP(C).15355/2018, WP(C).15356/2018, WP(C).15516/2018, WP(C).15521/2018, WP(C).15522/2018, WP(C).15468/2018, WP(C).15469/2018, WP(C).15484/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -19- WP(C).No. 15484 of 2018 & CONN. CASES 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. 15516 of 2018 PETITIONER: CREATIVE ALUMINIUM FABS VII/578, N.G.O.QUARTERS ROAD, KAKKANAD, KOCHI,REPRESENTED BY IT'S PROPRIETOR, SRI.AJI PETER. BY ADVS. SMT.M.K.HAJARA SMT.JESSY MANUEL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAXES WORKS CONTRACT, S.G.S.T. DEPARTMENT, CLASS TOWER,OLD RAILWAY STATION ROAD, KOCHI-18. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 3 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM – 695 002. 4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI. 5 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE,DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI. 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 -20- WP(C).No. 15484 of 2018 & CONN. CASES AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14870/2018, WP(C).19070/2018, WP(C).19667/2018, WP(C).23626/2018, WP(C).24028/2018, WP(C).22826/2018, WP(C).20628/2018, WP(C).15300/2018, WP(C).15329/2018, WP(C).15355/2018, WP(C).15356/2018, WP(C).15515/2018, WP(C).15521/2018, WP(C).15522/2018, WP(C).15468/2018, WP(C).15469/2018, WP(C).15484/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -21- WP(C).No. 15484 of 2018 & CONN. CASES 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. 15521 of 2018 PETITIONER: M/S.MANJALY JEWELLERY AMALA STREEET, NEW CHURCH ROAD, THRISSUR-680 001, REPRESENTED BY ITS MANAGING PARTNER, SRI. M.V.JOSEPH BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER (FORMELY COMMERCIAL TAX OFFICER),STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE,COMMERCIAL TAX COMPLEX, PUTHOLE, THRISSUR-680 004 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER,KARAMANA PO, THIRUVANANTHAPURAM-695 022 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES 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. 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 SMT.SHEELA DEVI.I. SC CENTRAL BOARD OF EXCISE AND CUSTOMS -22- WP(C).No. 15484 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14870/2018, WP(C).19070/2018, WP(C).19667/2018, WP(C).23626/2018, WP(C).24028/2018, WP(C).22826/2018, WP(C).20628/2018, WP(C).15300/2018, WP(C).15329/2018, WP(C).15355/2018, WP(C).15356/2018, WP(C).15515/2018, WP(C).15516/2018, WP(C).15522/2018, WP(C).15468/2018, WP(C).15469/2018, WP(C).15484/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -23- WP(C).No. 15484 of 2018 & CONN. CASES 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. 15522 of 2018 PETITIONER: M/S. DELBERT INDUSTRIES PVT. LTD XI/426C, VILANGU P.O., KIZHAKKAMBALAM - 683 561, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, SRI.SAJI SEBASTIAN. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 COMMERCIAL TAX OFFICER (NOW KNOWN AS: STATE TAX OFFICER), STATE GOODS AND SERVICES TAX DEPARTMENT,2ND CIRCLE, MINI CIVIL STATION, PERUMBAVOOR - 683 542. 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. 4 CENTRAL BOARD OF EXCISE 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 -24- WP(C).No. 15484 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14870/2018, WP(C).19070/2018, WP(C).19667/2018, WP(C).23626/2018, WP(C).24028/2018, WP(C).22826/2018, WP(C).20628/2018, WP(C).15300/2018, WP(C).15329/2018, WP(C).15355/2018, WP(C).15356/2018, WP(C).15515/2018, WP(C).15516/2018, WP(C).15521/2018, WP(C).15468/2018, WP(C).15469/2018, WP(C).15484/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -25- WP(C).No. 15484 of 2018 & CONN. CASES 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. 19070 of 2018 PETITIONER: M/S.JAYA BAKERY, OLLUR. MAIN ROAD, OLLUR, THRISSUR, PIN - 680 306, REPRESENTED BY IT'S MANAGING PARTNER M.J SURAJPRAKASH. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR) RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT,4TH CIRCLE, 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 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., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.R.HARISHANKAR SC CENTRAL BOARD OF EXCISE AMP CUSTOMS -26- WP(C).No. 15484 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14870/2018, WP(C).19667/2018, WP(C).23626/2018, WP(C).24028/2018, WP(C).22826/2018, WP(C).20628/2018, WP(C).15300/2018, WP(C).15329/2018, WP(C).15355/2018, WP(C).15356/2018, WP(C).15515/2018, WP(C).15516/2018, WP(C).15521/2018, WP(C).15522/2018, WP(C).15468/2018, WP(C).15469/2018, WP(C).15484/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -27- WP(C).No. 15484 of 2018 & CONN. CASES 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. 19667 of 2018 PETITIONER: M/S. 2B TRADE LINKS, MARADU ROAD, KUNDANNUR REPRESENTED BY ITS PARTNER, ABRAHAM DAVID BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER, I CIRCLE, TRIPUNITHURA-682 019 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001 3 STATE OF KERLA, REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT, SECRETARIAT, THRIRUVANANTHAPURAM, 695 001 4 UNION OF INIDA, REPRESENTED BY ITS SERCRETARY, 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).14870/2018, WP(C).19070/2018, WP(C).23626/2018, WP(C).24028/2018, WP(C).22826/2018, WP(C).20628/2018, WP(C).15300/2018, WP(C).15329/2018, WP(C).15355/2018, WP(C).15356/2018, WP(C).15515/2018, -28- WP(C).No. 15484 of 2018 & CONN. CASES WP(C).15516/2018, WP(C).15521/2018, WP(C).15522/2018, WP(C).15468/2018, WP(C).15469/2018, WP(C).15484/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -29- WP(C).No. 15484 of 2018 & CONN. CASES 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. 20628 of 2018 PETITIONER: M/S. TYRE MALL PULINCHODU,ALUVA- 683 201 REPRESENTED BY ITS PARTNER,SABIR K.SAIDU BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES,ALUVA- 683 101 2 THE INSPECTING ASST.COMMISSIONER DEPARTMENT OF COMMERCIAL TAXESMATTANCHERRY, COCHIN- 682 002 3 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM,KARAMANA.P.O., THIRUVANANTHAPURAM- 695 002 4 THE SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695 001 5 THE CENTRAL BOARD OF EXCISE 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., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.SHEELA DEVI.I. SC CENTRAL BOARD OF EXCISE AND -30- WP(C).No. 15484 of 2018 & CONN. CASES CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14870/2018, WP(C).19070/2018, WP(C).19667/2018, WP(C).23626/2018, WP(C).24028/2018, WP(C).22826/2018, WP(C).15300/2018, WP(C).15329/2018, WP(C).15355/2018, WP(C).15356/2018, WP(C).15515/2018, WP(C).15516/2018, WP(C).15521/2018, WP(C).15522/2018, WP(C).15468/2018, WP(C).15469/2018, WP(C).15484/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -31- WP(C).No. 15484 of 2018 & CONN. CASES 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. 22826 of 2018 PETITIONER: SUN ENERGY SYSTEMS AND SERVICES CC 43/992B, KARIPPATTU HOUSE, WELCOME ROAD, AYYAPPANKAVU EAST, KOCHI - 682 018, REPRESENTED BY EKAMBARAM N., PROPRIETOR, SUN ENERGY SYSTEMS AND SERVICES. BY ADVS. SRI.K.M.CHERIAN SRI.R.RAMAKRISHNAN POTTY SRI.V.P.SABU RESPONDENTS: THE ASST. COMMISSIONER (WC) DEPARTMENT OF STATE GOODS AND SERVICES TAX,9TH FLOOR, REVENUE TOWER, KOCHI - 682 011. THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICES TAX,THIRUVANANTHAPURAM - 695 001. THE STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695001. CENTRAL B0ARD OF EXCISE 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., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS -32- WP(C).No. 15484 of 2018 & CONN. CASES SMT.SHEELA DEVI.I. SC CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14870/2018, WP(C).19070/2018, WP(C).19667/2018, WP(C).23626/2018, WP(C).24028/2018, WP(C).20628/2018, WP(C).15300/2018, WP(C).15329/2018, WP(C).15355/2018, WP(C).15356/2018, WP(C).15515/2018, WP(C).15516/2018, WP(C).15521/2018, WP(C).15522/2018, WP(C).15468/2018, WP(C).15469/2018, WP(C).15484/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -33- WP(C).No. 15484 of 2018 & CONN. CASES 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. 23626 of 2018 PETITIONER: M/S.THARAKAN TIMBER TRADERS AMBALAMUKKU JUNCTION, MANNANCHERRY, ALAPPUZHA DISTRICT,PIN-688 538.(REPRESENTED BY MANAGING PARTNER-A.ABDUL RASHEED) BY ADV. SRI.T.P.ABDUL HAMEED RESPONDENTS: 1 INTELLIGENCE OFFICER SQUAD NO.IV, COMMERCIAL TAXES, PUBLIC LIBRARY BUILDING,KOTTAYAM, PIN-686 001. 2 THE STATE TAX OFFICER (FORMERLY AGRICULTURAL INCOME TAX & SALES TAX OFFICER)STATE GST DEPARTMENT, MINI CIVIL STATION, ALAPPUZHA,PIN-688 013. 3 INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, ALAPPUZHA, PIN-688001. 4 THE COMMISSIONER OF STATE TAXES TAXES TOWER, KARAMANA, THIRUVANANTHAPURAM, PIN-695002. 5 STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN-695001. 6 CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI-110001. -34- WP(C).No. 15484 of 2018 & CONN. CASES 7 UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI, PIN-110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14870/2018, WP(C).19070/2018, WP(C).19667/2018, WP(C).24028/2018, WP(C).22826/2018, WP(C).20628/2018, WP(C).15300/2018, WP(C).15329/2018, WP(C).15355/2018, WP(C).15356/2018, WP(C).15515/2018, WP(C).15516/2018, WP(C).15521/2018, WP(C).15522/2018, WP(C).15468/2018, WP(C).15469/2018, WP(C).15484/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -35- WP(C).No. 15484 of 2018 & CONN. CASES 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. 24028 of 2018 PETITIONER: HASSAN NAVAS AGED 52 YEARS, S/O.HASSAN,VANNAPUZHAMYALIL (H), EDAVETTY.P.O.,KARIKKODE (PART), IDUKKI. BY ADV. SRI.L.RAJESH NARAYAN RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY THE SECRETARY,TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM-695 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, PERINTHALMANNA-679 321. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14870/2018, WP(C).19070/2018, WP(C).19667/2018, WP(C).23626/2018, WP(C).22826/2018, WP(C).20628/2018, WP(C).15300/2018, WP(C).15329/2018, WP(C).15355/2018, WP(C).15356/2018, WP(C).15515/2018, WP(C).15516/2018, WP(C).15521/2018, WP(C).15522/2018, WP(C).15468/2018, WP(C).15469/2018, WP(C).15484/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -36- WP(C).No. 15484 of 2018 & CONN. CASES JUDGMENT [WP(C) 15484/2018, WP(C).14870/2018, WP(C).15300/2018, WP(C).15329/2018, WP(C).15355/2018, WP(C).15356/2018, WP(C).15468/2018, WP(C).15469/2018, WP(C).15515/2018, WP(C).15516/2018, WP(C).15521/2018, WP(C).15522/2018, WP(C).19070/2018, WP(C).19667/2018, WP(C).20628/2018, WP(C).22826/2018, WP(C).23626/2018 , WP(C).24028/2018 ] 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 -37- WP(C).No. 15484 of 2018 & CONN. CASES APPENDIX OF WP(C) 15484/2018 PETITIONER'S/S EXHIBITS: EXT.P1 COPY OF ANNUAL RETURN FOR THE YEAR 2011-12 EXT.P2 COPY OF NOTICE DATED 25/01/2018 ISSUED BY THE 1ST RESPONDENT EXT.P3 COPY OF REPLY DATED 22/03/2018 FILED BY THE PETITIONER EXT.P4 COPY OF ORDER DATED 24/03/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 U/S 25. EXT.P5 COPY OF THE INTERIM ORDER DATED 13/04/2018 ISSUED BY THIS HONOURABLE COURT IN WPC.13552/2018. -38- WP(C).No. 15484 of 2018 & CONN. CASES APPENDIX OF WP(C) 14870/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE NO.32100512523/2014-15 DATED 12.3.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2014-15. EXHIBIT P2 A TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018 PASSED IN WP(C) NO.11335 OF 2018 BY THE HON'BLE HIGH COURT OF KERALA. -39- WP(C).No. 15484 of 2018 & CONN. CASES APPENDIX OF WP(C) 15300/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: COPY OF ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2011-12 DATED 19.3.2018. EXHIBIT P2: COPY OF ORDER IN WPC NO.11335/18 OF THIS HON'BLE COURT DATED 4.4.2018. -40- WP(C).No. 15484 of 2018 & CONN. CASES APPENDIX OF WP(C) 15329/2018 PETITIONER'S/S EXHIBITS: EXT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2014-15 DATED 01.05.2015 EXT.P2 COPY OF ASSESSMENT ORDER DATED 20.03.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXT.P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C)NO.13552 OF 2018. -41- WP(C).No. 15484 of 2018 & CONN. CASES APPENDIX OF WP(C) 15355/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2012-13 DATED 13-08-2014. EXHIBIT P2 COPY OF NOTICE DATED 12-01-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P3 COPY OF REPLY DATED 20-02-2018 FILED BY THE PETITIONER. EXHIBIT P4 COPY OF ASSESSMENT ORDER DATED 24-02-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P5 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018. -42- WP(C).No. 15484 of 2018 & CONN. CASES APPENDIX OF WP(C) 15356/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2012-13 DATED 23-10-2013. EXHIBIT P2 COPY OF NOTICE DATED 29-10-2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P3 COPY OF REPLY DATED 10-12-2017 FILED BY THE PETITIONER. EXHIBIT P4 COPY OF ASSESSMENT ORDER DATED 30-01-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P5 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO.13552 OF 2018. -43- WP(C).No. 15484 of 2018 & CONN. CASES APPENDIX OF WP(C) 15468/2018 PETITIONER'S/S EXHIBITS: EXT.P1 COPY OF ANNUAL RETURN FOR THE YEAR 2011-12. EXT.P2 COPY OF NOTICE DATED 04.04.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1)FOR THE YEAR 2011-12 EXT.P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THE THIS HON'BLE COURT IN WP(C)13552 OF 2018. -44- WP(C).No. 15484 of 2018 & CONN. CASES APPENDIX OF WP(C) 15469/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE APPELLATE ORDER DATED 21-10-2013. EXHIBIT P2 A TRUE COPY OF THE SHOW-CAUSE NOTICE ISSUED U/S 25(1) OF THE KVAT ACT, 2003 FOR THE YEAR 2008-09 DATED 16-09-2017. EXHIBIT P2(A) A TRUE COPY OF THE SHOW-CAUSE NOTICE ISSUED U/S 25(1) OF THE KVAT ACT, 2003 FOR THE YEAR 2009-10 DATED 16-09-2017. EXHIBIT P2(B) A TRUE COPY OF THE SHOW-CAUSE NOTICE ISSUED U/S 25(1) OF THE KVAT ACT, 2003 FOR THE YEAR 2010-11 DATED 16-09-2017. EXHIBIT P3 A TRUE COPY OF THE REPLY DATED 04-01-2018 TO THE EXT P2 SHOW- CAUSE FOR THE YEAR 2008-09. EXHIBIT P3(A) A TRUE COPY OF THE REPLY DATED 04-01-2018 TO THE EXT P2(A) SHOW- CAUSE FOR THE YEAR 2009-10. EXHIBIT P3(B) A TRUE COPY OF THE REPLY DATED 04-01-2018 TO THE EXT P2(B) SHOW- CAUSE FOR THE YEAR 2010-11. EXHIBIT P4 A TRUE COPY OF THE ASSESSMENT ORDER DATED 05-03-2018 U/S 25(1) OF THE KVAT ACT, 2003 FOR THE YEAR 2008-09. EXHIBIT P4(A) A TRUE COPY OF THE ASSESSMENT ORDER DATED 05-03-2018 U/S 25(1) OF THE KVAT ACT, 2003 FOR THE YEAR 2009-10. EXHIBIT P4(B) A TRUE COPY OF THE ASSESSMENT ORDER DATED 05-03-2018 U/S 25(1) OF THE KVAT ACT, 2003 FOR THE YEAR 2010-11. -45- WP(C).No. 15484 of 2018 & CONN. CASES APPENDIX OF WP(C) 15515/2018 PETITIONER'S/S EXHIBITS: EXHIBIT.P1 TRUE COPY OF ANNUAL RETURN DATED 06.08.2013 SUBMITTED FOR THE YEAR 2012-13 BEFORE 1ST RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX, IN ACCORDANCE WITH LAW. EXHIBIT.P2 TRUE COPY OF NOTICE DATED 03.04.2018 ISSUED TO PETITIONER, BY 1ST RESPONDENT U/S.25(1) OF THE KVAT ACT, PROPOSING TO COMPLETE BEST JUDGMENT FOR 2012-13, AFTER MAKING ADDITIONS. EXHIBIT.P3 TRUE COPY OF REPLY DATED 19.04.2018 SUBMITTED BEFORE 1ST RESPONDENT AGAINST EXT P2 NOTICE, POINTING OUT THAT THE NOTICE IS ISSUED WITHOUT PROPER JURISDICTION, WITH COPY OF INTERIM ORDER PASSED BY THIS HON'BLE COURT. EXHIBIT.P4 TRUE COPY OF ORDER DATED 30.04.2018 COMPLETED U/S.25(1) OF KVAT ACT, BY 1ST RESPONDENT FOR THE YEAR 2012-13, WHICH WAS COMMUNICATED TO PETITIONER ON 04.05.2018. 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 FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE TO 1ST RESPONDENT AS ON THE DATE OF INITIATING PROCEEDINGS UNDER KVAT ACT 2003. -46- WP(C).No. 15484 of 2018 & CONN. CASES APPENDIX OF WP(C) 15516/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1: A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2012-13 DATED: 28.02.2018. EXHIBIT-P1(A): A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2013-14 DATED 28.02.2018. -47- WP(C).No. 15484 of 2018 & CONN. CASES APPENDIX OF WP(C) 15521/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PERMISSION TO PAY TAX AT COMPOUNDED RATES U/S.8 (F0 OF KVAT ACT, ISSUED BY 1ST RESPONDENT, IN FORM NO.IE DATED 13.07.2011 FOR YEAR 2011-12 EXHIBIT P1(A) COPY OF PERMISSION TO PAY TAX AT COMPOUNDED RATES U/S.8 (F0 OF KVAT ACT, ISSUED BY 1ST RESPONDENT, IN FORM NO.IE DATED 01.06.2012 FOR YEAR 2012-13 EXHIBIT P1(B) COPY OF PERMISSION TO PAY TAX AT COMPOUNDED RATES U/S.8 (F0 OF KVAT ACT, ISSUED BY 1ST RESPONDENT, IN FORM NO.IE DATED 26/07/2-13 FOR YEAR 2013-14 EXHIBIT P2 COPY OF ANNUAL RETURN IN FORM NO.10DA FOR 2011-12 WITH PROOF OF PAYMENT OF TAX AT COMPOUNDED RATES IN ACCORDANCE WITH EXT P1 PERMISSION EXHIBIT P2(A) COPY OF ANNUAL RETURN IN FORM NO.10DA FOR 2012-13 WITH PROOF OF PAYMENT OF TAX AT COMPOUNDED RATES IN ACCORDANCE WITH EXT P1 (A) PERMISSION EXHIBIT P2(B) COPY OF ANNUAL RETURN IN FORM NO.10DA FOR 2013-14 WITH PROOF OF PAYMENT OF TAX AT COMPOUNDED RATES IN ACCORDANCE WITH EXT P1(B) PERMISSION EXHIBIT P3 COPY OF NOTICE DATED 19.04.2018 ISSUED TO PETITIONER, BY 1ST RESPONDENT, U/S.25(10 OF THE KVAT ACT, PROPOSED TO DEMAND ADDITIONAL TAX FOR 2011-12 EXHIBIT P3(A) COPY OF NOTICE DATED 19.04.2018 ISSUED TO PETITIONER, BY 1ST RESPONDENT, U/S.25(10 OF THE KVAT ACT, PROPOSED TO DEMAND ADDITIONAL TAX FOR 2012-13 EXHIBIT P3 (B) COPY OF NOTICE DATED 19.04.2018 ISSUED TO PETITIONER, BY 1ST RESPONDENT, U/S.25(10 OF THE KVAT ACT, PROPOSED TO DEMAND ADDITIONAL TAX FOR 2013-14 -48- WP(C).No. 15484 of 2018 & CONN. CASES EXHIBIT P4 COPY OF INTERIM ORDER DATED 04.04.2018 PASSED BY TIS HON'BLE COURT IN WRIT PETITION (C) NO.11335 OF 2018, IN STAYING COERCIVE STEPS INITIATED BY ASSESSING AUTHORITY UNDER KVAT ACT FOR THE REASON OF NOT HAVING LEGISLATIVE COMPLIANCE, AT THE TIME OF INITIATION. -49- WP(C).No. 15484 of 2018 & CONN. CASES APPENDIX OF WP(C) 15522/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1: COPY OF ANNUAL RETURN DATED 30.07.2016 SUBMITTED BY THE PETITIONER FOR THE YEAR 2015-16 BEFORE 1ST RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX, IN ACCORDANCE WITH LAW. EXHIBIT-P2: COPY OF AUDIT REPORT IN FORM NO.13 AND 13A SUBMITTED FOR 2015-16, BEFORE 1ST RESPONDENT. EXHIBIT-P2(A): COPY OF AUDITED FINANCIAL STATEMENTS FOR THE YEARS 2015-16 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT ALONG WITH EXT P2. EXHIBIT-P3: COPY OF PENALTY U/S.47(6) OF THE KVAT ACT COMPLETED BY INTELLIGENCE OFFICER, SQUAD NO.V, MATTANCHERY AT PERUMBAVOOR, AGAINST WHICH AN APPEAL IS NOW PENDING. EXHIBIT-P4: COPY OF NOTICE DATED 24.04.2018 COMMUNICATED TO PETITIONER ON 02.05.2018 BY 1ST RESPONDENT, PROPOSING TO COMPLETE ASSESSMENT FOR 2015-16. EXHIBIT-P5: 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 TO 1ST RESPONDNET AS ON THE DATE OF INITIATING PROCEEDINGS UNDER KVAT ACT 2003. -50- WP(C).No. 15484 of 2018 & CONN. CASES APPENDIX OF WP(C) 19070/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32081479942/14-15(REMANDED CASE)DATED 07-05-2018 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF THE ADJOURNMENT REQUEST DATED 23-05-2018 FILED BEFORE THE 1SR RESPONDENT. EXHIBIT P3 TRUE COPY OF THE CONSTITUTIONAL [101ST AMENDMENT] ACT 2016. EXHIBIT P4 TRUE COPY OF THE UNION LIST[LIST1] TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P5 TRUE COPY OF THE STATE LIST[LIST II] TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P6 TRUE COPY OF THE NOTIFICATION NO: SO 2986[E] DATED 16-09-2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P7 TRUE COPY OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN W.P(C) NO. 11335/2018 DATED 04-04-2018. -51- WP(C).No. 15484 of 2018 & CONN. CASES APPENDIX OF WP(C) 19667/2018 PETITIONER'S/S EXHIBITS: EXT.P1 TRUE COPY OF THE ASSESMENT ORDER NO.32071034463//2013-14 DATED 19.02.2018 EXT.P2 TRUE COPY OF THE ASSESMENT ORDER NO.32071034463//2014-15 DATED 19.02.2018 -52- WP(C).No. 15484 of 2018 & CONN. CASES APPENDIX OF WP(C) 20628/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32150720845/2012-13 DATED 28.10.2017 FOR THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2 TRUE COPY OF THE ASSESSMENT NOTICE NO.32150720845/2012-13 DATED 23.1.2018 FOR THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P3 TRUE COPY OF THE CONSTITUTIONAL (101ST AMENDMENT)ACT 2016 EXHIBIT P4 TRUE COPY OF THE UNION LIST (LIST1) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA EXHIBIT P5 TRUE COPY OF THE STATE LIST (LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA EXHIBIT P6 TRUE COPY OF THE NOTIFICATION NO.SO2986(E) DATED 16.9.2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA EXHIBIT P7 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO F(RR) NO1232/18-19 RRC NO.03/18-19 DATED 28.5.2018 FOR THE YEAR 2012-13 ISSUED BY THE 2ND RESPONDENT EXHIBIT P8 TRUE COPY OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN WPC NO 11335 DATED 4.4.2018 -53- WP(C).No. 15484 of 2018 & CONN. CASES APPENDIX OF WP(C) 22826/2018 PETITIONER'S/S EXHIBITS: EXHIBIT.P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32072052835/2013-14, DATED 28-06-2018. -54- WP(C).No. 15484 of 2018 & CONN. CASES APPENDIX OF WP(C) 23626/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PENALTY ORDER BEARING NO.ISK/IV/CR 05/17-18(15-16) DATED 28.11.2018 ISSUED BY THE 1ST RESPONDENT WITH DEMAND NOTICE. EXHIBIT P2 TRUE COPIES OF THE ORDERS IN WP(C) NO.11335/2018 OF THIS HON'BLE COURT DATED 04.04.2018. EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE IN FORM 1, RRC NO.4/18-19/AIT ALP/R/W A7-18-19/36 DATED 13.06.2018 ISSUED BY THE 3RD RESPONDENT. -55- WP(C).No. 15484 of 2018 & CONN. CASES APPENDIX OF WP(C) 24028/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE NO.32100772037/2013-14 DATED 27.3.2018. EXHIBIT P2 TRUE COPY OF THE INTIMATION REVEALED FROM THE WEBSITE. EXHIBIT P3 TRUE COPY OF THE ORDER NO.32100772037/2013- 14 DATED 25.4.2018. "