Silpi Construction Contractor and Brothers Metals and Trimurthi Hitech Company Private Limited and Kas Traders and Dany Martin Associates and A.P.Steel Re-Rolling Mill Limited and Jeswin Builders and Central Traders and Shangri-La Trading and Marketing and Beyrisch Auto Experts Pvt Ltd and Achooos and Lucas Indian Service Limited and Sudha and Co. and Mampilly Polymer Traders and M.S Gold and Diamonds and Increations Designs and Contracts Private Limited and U.K.Traders V. The Sales Tax Officer 3(Works Contract) and The Commissioner of State Taxes and Central Board of Excise and Customs

WP(C)/40338/2018

AI Insights

In this batch of writ petitions, various petitioners challenged the actions taken under the KSGST Act and KVAT Act, primarily contesting the legislative validity of Section 174 of the KSGST Act and the applicability of limitation periods under Section 25(1) of the KVAT Act. The petitions were heard together due to the commonality of issues and were decided based on a precedent set in a previous judgment (W.P.(C) No.11335 of 2018). The court's decision reaffirmed the validity of the legislative provisions in question and upheld the actions taken by the tax authorities.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 799022 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 11-01-2019
• Assessment Year: misc
• Other Referred Cases: W.P.(C) No.11335 of 2018 and connected cases
• Laws Referred To: KSGST Act, KVAT Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: K K RAVINDRANATH; C E UNNIKRISHNAN; THUSHARA JAMES
• Assessee Lawyers: K LATHA
• Keywords: Assessment notice; Demand barred by limitation; Demand barred by limitation; Interim stay order; Pre-assessment notice; Ultra Vires
• Section: 25(1); 174

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 31649 of 2018 PETITIONER/S: M/S. SILPI CONSTRUCTION CONTRACTOR AIRPORT ROAD THIRUVANANTHAPURAM 695002 REPRESENTED BY ITS MANAGING PARTNER MR.F.ABILIUS BY ADV. SMT.K.LATHA RESPONDENT/S: 1 THE SALES TAX OFFICER 3(WORKS CONTRACT) STATE GOODS AND SERVICE TAX DEPARTMENT OFFICE OF THE ASSISTANT COMMISSIONER TA TOWER THIRUVANANTHAPURAM 695002 2 THE COMMISSIONER OF STATE TAXES TAX TOWER,KILLIPALAM, KARAMANA, P.O., THIRUVANANTHAPURAM-695 002 3 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001 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).18924/2018, WP(C).27341/2018, WP(C).28145/2018, WP(C).28343/2018, WP(C).28543/2018, WP(C).28733/2018, WP(C).28737/2018, WP(C).29132/2018, WP(C).30733/2018, WP(C).30931/2018, WP(C).32047/2018, WP(C).32048/2018, WP(C).40133/2018, WP(C).40338/2018, WP(C).41137/2018, WP(C).41140/2018, WP(C).41537/2018, WP(C).41739/2018, WP(C).42338/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.31649/18 & CONN.CASES 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 18924 of 2018 PETITIONER/S: BROTHERS METALS MARKET ROAD, KALPETTA-673121, REPRESENTED BY T.ABDUL RAZAK, PROPRIETOR, BROTHERS METALS. BY ADVS. SRI.K.M.CHERIAN SRI.P.M.GIRIJAVALLABHAN SRI.R.RAMAKRISHNAN POTTY RESPONDENT/S: 1 THE STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICES TAX, MAIN ROAD, KALPETTA-673121. 2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM-695001. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT,THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADVS. SMT.SINDHUMOL.T.P., CGC SMT.SINDHUMOL.T.P. CGC ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC. SRI. SREELAL N. WARRIER WPC No.31649/18 & CONN.CASES 3 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).31649/2018 & CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.31649/18 & CONN.CASES 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 27341 of 2018 PETITIONER/S: M/S.TRIMURTHI HITECH COMPANY PRIVATE LIMITED, MADDOX STREET, CHOOLAI, CHENNAI, REP.BY ITS DIRECTOR MR.B.L.KABRA, M/S TRIMURTHI HITECH COMPANY (P) LTD., MADDOX STREET, CHOOLAI, CHENNAI. BY ADV. SMT.K.LATHA RESPONDENT/S: 1 ASSISTANT COMMISSIONER (WORKS CONTRACT AND LUXURY TAXES, COMMERCIAL TAXES, ERNAKULAM 682 019. 2 SECRETARY, TAXES DEPARTMENT, GOVT. OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001 3 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPT. OF REVENUE, MINISTRY OF FINANCE, GOVT. OF INDIA, NEW DELHI 110001. 4 INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, ERNAKULAM 682 030. 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).28145/2018, WP(C).28343/2018, WP(C).28543/2018, WP(C).28733/2018, WP(C).28737/2018, WP(C).30733/2018, WP(C).30931/2018, WP(C).40133/2018, WP(C).40338/2018, WP(C).41137/2018, WP(C).41140/2018, WP(C).41537/2018, WP(C).41739/2018, WP(C).42338/2018, WP(C).32048/2018, WP(C).32047/2018, WP(C).31649/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.31649/18 & 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. 28145 of 2018 PETITIONER/S: M/S.KAS TRADERS, KOTTAPPURAM, PALAKKAD DISTRICT, REPRESENTED BY ITS PROPRIETOR SHRI K. MUHAMMED. BY ADVS. NISHA JOHN SRI.R.BHASKARA KRISHNAN SRI.V.P.NARAYANAN RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, OTTAPPALAM-679101 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. 3 THE STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 002. BY ADV. GOVERNMENT PLEADER 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).27341/2018, WP(C).28343/2018, WP(C).28543/2018, WP(C).28733/2018, WP(C).28737/2018, WP(C).30733/2018, WP(C).30931/2018, WP(C).40133/2018, WP(C).40338/2018, WP(C).41137/2018, WP(C).41140/2018, WP(C).41537/2018, WP(C).41739/2018, WP(C).42338/2018, WP(C).32048/2018, WP(C).32047/2018, WP(C).31649/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.31649/18 & CONN.CASES 6 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 28343 of 2018 PETITIONER/S: M/S. DANY MARTIN ASSOCIATES FUNCTIONAL HARDWARE SOLUTIONS, SHAMEENA MANZIL T.C, NOXI/1969, PLAMOODU PATTOM PALACE P.O, TIRUVANANTHAPUARM, REPRESENTED BY ITS PROPRIETOR SAJI JOSE BY ADVS. SRI.S.ANIL KUMAR SRI.M.RAJAGOPAL RESPONDENT/S: 1 STATE TAX OFFICER,THIRUVANANTHAPURAM FIRST CIRCLE, SGST DEPARTMENT, 4TH FLOOR, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM695002 2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695001 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-11001 BY ADV. GOVERNMENT PLEADER 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).27341/2018, WP(C).28145/2018, WP(C).28543/2018, WP(C).28733/2018, WP(C).28737/2018, WP(C).30733/2018, WP(C).30931/2018, WP(C).40133/2018, WP(C).40338/2018, WP(C).41137/2018, WP(C).41140/2018, WP(C).41537/2018, WP(C).41739/2018, WP(C).42338/2018, WP(C).32048/2018, WP(C).32047/2018, WP(C).31649/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.31649/18 & 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. 28543 of 2018 PETITIONER/S: M/S A.P.STEEL RE-ROLLING MILL LIMTED 8/635, MENONPARA, KANJIKODE, PALAKKAD, REPRESENTED BY ITS MANAGING DIRECTOR, SRI. A. GULAM MOHAMMED BY ADVS. SRI.N.MURALEEDHARAN NAIR S. JAFFARALI RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER STATE TAXES, STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, PALAKKAD - 678001 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM 695 002. 3 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. GOVERNMENT PLEADER SREELAL N. WARRIER, SC SRI.P.L.BABU, SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC No.31649/18 & CONN.CASES 8 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).27341/2018, WP(C).28145/2018, WP(C).28343/2018, WP(C).28733/2018, WP(C).28737/2018, WP(C).30733/2018, WP(C).30931/2018, WP(C).40133/2018, WP(C).40338/2018, WP(C).41137/2018, WP(C).41140/2018, WP(C).41537/2018, WP(C).41739/2018, WP(C).42338/2018, WP(C).32048/2018, WP(C).32047/2018, WP(C).31649/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.31649/18 & 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. 28733 of 2018 PETITIONER/S: M/S JESWIN BUILDERS, 1/287B, KALATHARA ROAD, KANNAMALY PO, KOCHI 682008 REPRESENTED BY K V WILLY, MG PARTNER BY ADVS. SOMAN PULLADAN.P.S SMT.T.RADHAMANY RESPONDENT/S: 1 STATE TAX OFFICER(WORKS CONTRACT) STATE GOODS AND TAX DEPARTMENT, MATTANCHERRY, KOCHI-02. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695001. 3 THE SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD AND EXCISE AND CUSTOMS DEPARTMENT REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC No.31649/18 & CONN.CASES 10 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).27341/2018, WP(C).28145/2018, WP(C).28343/2018, WP(C).28543/2018, WP(C).28737/2018, WP(C).30733/2018, WP(C).30931/2018, WP(C).40133/2018, WP(C).40338/2018, WP(C).41137/2018, WP(C).41140/2018, WP(C).41537/2018, WP(C).41739/2018, WP(C).42338/2018, WP(C).32048/2018, WP(C).32047/2018, WP(C).31649/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.31649/18 & 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. 28737 of 2018 PETITIONER/S: K.H.SADHAM,AGED 34 YEARS, PROPRIETOR, M/S CENTRAL TRADERS, IV/212R, CHUNGAM, SOUTH ADUVASSERY, ERNAKULAM DIST BY ADVS. P.S.SOMAN PULLADAN SMT.T.RADHAMANY RESPONDENT/S: 1 STATE TAX OFFICER SGST DEPARTMENT, NORTH PARAVOOR, ERNAKULAM 683513 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695001. 3 THE SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADV. R.HARISHANKAR ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC No.31649/18 & CONN.CASES 12 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).27341/2018, WP(C).28145/2018, WP(C).28343/2018, WP(C).28543/2018, WP(C).28733/2018, WP(C).30733/2018, WP(C).30931/2018, WP(C).40133/2018, WP(C).40338/2018, WP(C).41137/2018, WP(C).41140/2018, WP(C).41537/2018, WP(C).41739/2018, WP(C).42338/2018, WP(C).32048/2018, WP(C).32047/2018, WP(C).31649/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.31649/18 & 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. 29132 of 2018 PETITIONER/S: M.A.ASHRAF,PROPRIETOR, M/S.SHANGRI-LA TRADING AND MARKETING, KAIPARAMBU, THRISSUR 680546 BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR) RESPONDENT/S: 1 THE AGRI. INCOME TAX OFFICER AND COMMERCIAL TAX OFFICER,DEPT. OF COMMERCIAL TAXES, POOTHOLE, THRISSUR 680004 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER,KILLIPALAM,KARAMANA P.O,THIRUVANANTHAPURAM-695002 3 THE SECRETARY, TAX DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM 4 THE CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18924/2018 & CONN.CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.31649/18 & CONN.CASES 14 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 30733 of 2018 PETITIONER/S: M/S. BEYRISCH AUTO EXPERTS PVT LTD SANTHI BHAVAN, MP XVII/624, CHEMPAKAMANGALAM, EDACKODU P.O., THIRUVANANTHAPURAM REPRESENTED BY ITS MANAGIND DIRECTOR, M.G. UNNIKRISHNAN. BY ADVS. SRI.HARISANKAR V. MENON KRISHNA .K MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, 3RD CIRCLE, THIRUVANANTHAPURAM - 695 002. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERLAA, SECRETARIAT, THIRUVANANTHAPURAM-695001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).27341/2018, WP(C).28145/2018, WP(C).28343/2018, WP(C).28543/2018, WP(C).28733/2018, WP(C).28737/2018, WP(C).30931/2018, WP(C).40133/2018, WP(C).40338/2018, WP(C).41137/2018, WP(C).41140/2018, WP(C).41537/2018, WP(C).41739/2018, WP(C).42338/2018, WP(C).32048/2018, WP(C).32047/2018, WP(C).31649/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.31649/18 & 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. 30931 of 2018 PETITIONER/S: ARUN KUMAR M.M,AGED 30 YEARS PROPRIETOR, ACHOOS, PAYYANNUR, KANNUR DISTRICT, PIN-670307 . BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) RAJAGOPAL.M RESPONDENT/S: 1 THE STATE TAX OFFICER,SGST DEPARTMENT, PAYYANNUR,KANNUR DISTRICT,PIN-670307. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANTHAPURAM - 695001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI - 110001. 4 THE DEPUTY TAHSILDAR,TALUK OFFICE, PAYYANNUR - 670307. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., WPC No.31649/18 & CONN.CASES 16 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).27341/2018, WP(C).28145/2018, WP(C).28343/2018, WP(C).28543/2018, WP(C).28733/2018, WP(C).28737/2018, WP(C).30733/2018, WP(C).40133/2018, WP(C).40338/2018, WP(C).41137/2018, WP(C).41140/2018, WP(C).41537/2018, WP(C).41739/2018, WP(C).42338/2018, WP(C).32048/2018, WP(C).32047/2018, WP(C).31649/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.31649/18 & 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. 32047 of 2018 PETITIONER/S: PECHIMUTHU.T,AGED 44 YEARS S/O A. THANKAVEL, 13/389, CHANDRAPURAM, WALAYAR POST, PALAKKAD - 678624 BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER,3RD CIRCLE, PALAKKAD - 678001 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).27341/2018, WP(C).28145/2018, WP(C).28343/2018, WP(C).28543/2018, WP(C).28733/2018, WP(C).28737/2018, WP(C).30733/2018, WP(C).30931/2018, WP(C).40133/2018, WP(C).40338/2018, WP(C).41137/2018, WP(C).41140/2018, WP(C).41537/2018, WP(C).41739/2018, WP(C).42338/2018, WP(C).32048/2018, WP(C).31649/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.31649/18 & CONN.CASES 18 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. 32048 of 2018 PETITIONER/S: M/S LUCAS INDIAN SERVICE LIMITED, 15/421, KARINGARAPPULLY, PALAKKAD, REPRESENTED BY ITS DEPUTY GENERAL MANAGER-ACCOUNTS, SRI.C.T.LAKSHMANAN. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, 2ND CIRCLE, PALAKKAD - 678 001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC No.31649/18 & CONN.CASES 19 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).27341/2018, WP(C).28145/2018, WP(C).28343/2018, WP(C).28543/2018, WP(C).28733/2018, WP(C).28737/2018, WP(C).30733/2018, WP(C).30931/2018, WP(C).40133/2018, WP(C).40338/2018, WP(C).41137/2018, WP(C).41140/2018, WP(C).41537/2018, WP(C).41739/2018, WP(C).42338/2018, WP(C).32047/2018, WP(C).31649/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.31649/18 & CONN.CASES 20 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. 40133 of 2018 PETITIONER/S: M/S. SUDHA AND CO. DAMODAR BUILDING, T.D.WEST ROAD, ERNAKULAM DISTRICT-682 035, REPRESENTED BY ITS PROPRIETOR, GOPALAKRISHNA PRABHU.A.D. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, II CIRCLE, ERNAKULAM DISTRICT-682 015. 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 OD EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC No.31649/18 & CONN.CASES 21 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).27341/2018, WP(C).28145/2018, WP(C).28343/2018, WP(C).28543/2018, WP(C).28733/2018, WP(C).28737/2018, WP(C).30733/2018, WP(C).30931/2018, WP(C).40338/2018, WP(C).41137/2018, WP(C).41140/2018, WP(C).41537/2018, WP(C).41739/2018, WP(C).42338/2018, WP(C).32048/2018, WP(C).32047/2018, WP(C).31649/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.31649/18 & CONN.CASES 22 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. 40338 of 2018 PETITIONER/S: M/S. ICON EQUIPMENTS, BUILDING NO. VIII/3240, OPP. KSEB SUB STATION, MUDICKAL P.O., PERUMBAVOOR, REPRESENTED BY ITS MANAGING PARTNER BEJOY K. PAUL. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI.RAVI E.K. RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX, SPECIAL CIRCLE, PERUMBAVOOR - 683 542. 2 THE DEPUTY COMMISSIONER (APPEALS) V, DEPT. OF COMMERCIAL TAXES, ERNAKULAM - 682 015. 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 AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC No.31649/18 & CONN.CASES 23 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).27341/2018, WP(C).28145/2018, WP(C).28343/2018, WP(C).28543/2018, WP(C).28733/2018, WP(C).28737/2018, WP(C).30733/2018, WP(C).30931/2018, WP(C).40133/2018, WP(C).41137/2018, WP(C).41140/2018, WP(C).41537/2018, WP(C).41739/2018, WP(C).42338/2018, WP(C).32048/2018, WP(C).32047/2018, WP(C).31649/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.31649/18 & CONN.CASES 24 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. 41137 of 2018 PETITIONER/S: SAJU P MAMPILLY,AGED 46 YEARS PROPRIETOR, MAMPILLY POLYMER TRADERS, JAWAHAR LAL NEHRU STADIUM, KALOOR P.O., COCHIN-682 017. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE ASSISTANT COMMISSIONER, FORMERLY ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE-III, ERNAKULAM, COCHIN-682 015. 2 THE COMMISSIONER OF STATE TAX, 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 AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 5 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. 6 STATE ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, KAKKANAD, COCHIN-682 030. WPC No.31649/18 & CONN.CASES 25 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).27341/2018, WP(C).28145/2018, WP(C).28343/2018, WP(C).28543/2018, WP(C).28733/2018, WP(C).28737/2018, WP(C).30733/2018, WP(C).30931/2018, WP(C).40133/2018, WP(C).40338/2018, WP(C).41140/2018, WP(C).41537/2018, WP(C).41739/2018, WP(C).42338/2018, WP(C).32048/2018, WP(C).32047/2018, WP(C).31649/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.31649/18 & CONN.CASES 26 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. 41140 of 2018 PETITIONER/S: M/S ELITE STORE, C.P.HOUSE, PULOOPI, KOTTALI, KANNUR DIST.-670 016, REP.BY PROPRIETOR, CHUKKIADATH PUTHIYAPURAYIL SALAM, S/O.ABDULLA, AGED 54 YEARS BY ADV. SRI.C.K.SREEJITH RESPONDENT/S: 1 DEPUTY TAHSILDAR KANNUR TALUK, KANNUR-670001 2 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, KANNUR-670001 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD-678 001 4 STATE OF KERALA, REPRESENTED BY GOODS AND SERVICE TAX DEPARTMENT,GOVT. SECRETARIAT, THIRUVANANTHAPURAM- 695 001 5 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46,NORTH BLOCK, NEW DELHI-110001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., WPC No.31649/18 & CONN.CASES 27 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).27341/2018, WP(C).28145/2018, WP(C).28343/2018, WP(C).28543/2018, WP(C).28733/2018, WP(C).28737/2018, WP(C).30733/2018, WP(C).30931/2018, WP(C).40133/2018, WP(C).40338/2018, WP(C).41137/2018, WP(C).41537/2018, WP(C).41739/2018, WP(C).42338/2018, WP(C).32048/2018, WP(C).32047/2018, WP(C).31649/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.31649/18 & CONN.CASES 28 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. 41537 of 2018 PETITIONER/S: M/S. M.S GOLD AND DIAMONDS, THAVAKKAL COMPLE, IRITTY, KANNUR DISTRICT, PIN - 670 703, REPRESENTED BY ITS POWER OF ATTORNEY HOLDER ANA MANAGER, SHRI.UTHAKKAN PUTHIYAPURA SAMEER. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SRI.R.BHASKARA KRISHNAN SRI.V.P.NARAYANAN RESPONDENT/S: 1 THE STATE TAX OFFICER - 1 STATE GST DEPARTMENT, MINI CIVIL STATION, KUTHUPARAMBA - 670 701. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. 3 THE 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., WPC No.31649/18 & CONN.CASES 29 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).27341/2018, WP(C).28145/2018, WP(C).28343/2018, WP(C).28543/2018, WP(C).28733/2018, WP(C).28737/2018, WP(C).30733/2018, WP(C).30931/2018, WP(C).40133/2018, WP(C).40338/2018, WP(C).41137/2018, WP(C).41140/2018, WP(C).41739/2018, WP(C).42338/2018, WP(C).32048/2018, WP(C).32047/2018, WP(C).31649/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.31649/18 & CONN.CASES 30 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. 41739 of 2018 PETITIONER/S: M/S. INCREATIONS DESIGNS AND CONTRACTS PRIVATE LIMITED IN/16, NEAR POOJARI VALAVU, VADAKODU P.O., SEAPORT AIRPORT ROAD, THRIKKAKARA, ERNAKULAM, REPRESENTED BY ITS DIRECTOR, SMRUTHY SREEJITH, AGED 38, W/O.SREEJITH.P. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (WC) STATE GOODS AND SERVICE TAX DEPARTMENT, SGST COMPLEX, ERNAKULAM, KOCHI - 682 015. 2 THE COMMISSIONER STATE GOODS AND SERVICE 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., WPC No.31649/18 & CONN.CASES 31 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).27341/2018, WP(C).28145/2018, WP(C).28343/2018, WP(C).28543/2018, WP(C).28733/2018, WP(C).28737/2018, WP(C).30733/2018, WP(C).30931/2018, WP(C).40133/2018, WP(C).40338/2018, WP(C).41137/2018, WP(C).41140/2018, WP(C).41537/2018, WP(C).42338/2018, WP(C).32048/2018, WP(C).32047/2018, WP(C).31649/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.31649/18 & CONN.CASES 32 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. 42338 of 2018 PETITIONER/S: U.K.YOUSUF,AGED 42 YEARS PROPRIETOR, M/S. U.K.TRADERS, HOSANGADI, KASARAGOD - 671 323. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SRI.R.BHASKARA KRISHNAN SRI.V.P.NARAYANAN RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, KASARAGOD - 671 121. 2 THE DEPUTY COLLECTOR, KASARAGOD DISTRICT - 671 121. 3 THE 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 11.01.2019, ALONG WITH WP(C).27341/2018, WP(C).28145/2018, WP(C).28343/2018, WP(C).28543/2018, WP(C).28733/2018, WP(C).28737/2018, WP(C).30733/2018, WP(C).30931/2018, WP(C).40133/2018, WP(C).40338/2018, WP(C).41137/2018, WP(C).41140/2018, WP(C).41537/2018, WP(C).41739/2018, WP(C).32048/2018, WP(C).32047/2018, WP(C).31649/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.31649/18 & CONN.CASES 33 JUDGMENT [ WP(C) 31649/2018 ,WP(C).18924/2018 ,WP(C).27341/2018 ,WP(C).28145/2018 ,WP(C).28343/2018 ,WP(C).28543/2018 ,WP(C).28733/2018 ,WP(C).28737/2018 ,WP(C).29132/2018 ,WP(C).30733/2018 ,WP(C).30931/2018 ,WP(C).32047/2018 ,WP(C).32048/2018 ,WP(C).40133/2018 ,WP(C).40338/2018 ,WP(C).41137/2018 ,WP(C).41140/2018 ,WP(C).41537/2018 ,WP(C).41739/2018 ,WP(C).42338/2018 ] In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken. 2. All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P.(C) No.11335 of 2018 and connected cases. I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above. Sd/- DAMA SESHADRI NAIDU JUDGE WPC No.31649/18 & CONN.CASES 34 APPENDIX OF WP(C) 31649/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE TRUE COPY OF THE PRE ASSESSMENT NOTICE FOR THE YEAR 2012-2013 DATED 12-07-2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXHIBIT P2 THE TRUE COPY OF THE INTERIM STAY ORDER IN WPC NO.13930 OF 2018 DATED 13THG APRIL 2018 WPC No.31649/18 & CONN.CASES 35 APPENDIX OF WP(C) 18924/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PRE- ASSESSMENT NOTICE NO.32140424834/2011-12 DATED 16.04.2018. WPC No.31649/18 & CONN.CASES 36 APPENDIX OF WP(C) 27341/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 13-14 DTD.21.11.2017 ISSUED BY THE IST RESPONDENT TO THE PETITIONER. EXT.P1A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 15-16 DTD.24.1.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXT.P2 TRUE COPY OF THE RR NOTICE DTD.2.7.2018 BASED ON P1 ASSESSMENT ORDER FOR THE YEAR 13-14 ISSUED BY THE FIFTH RESPONDENT TO THE PETITIONER EXT.P2A TRUE COPY OF THE RR NOTICE DTD.2.7.2018 BASED ON THE P1A ASSESSMENT ORDER FOR THE YEAR 15-16 ISSUED BY THE 5TH RESPONDENT TO THE PETITIONER. WPC No.31649/18 & CONN.CASES 37 APPENDIX OF WP(C) 28145/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY ASST.ORDER NO.320910 76719/2012- 13 DATED 28/7/2010 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 4/4/2018 IN W.P.(C) NO.11335/2018 OF THIS HON'BLE COURT IN THE CASE OF M/S.SHEEN GOLDEN JEWELS (INDIA) PVT.LTD. WPC No.31649/18 & CONN.CASES 38 APPENDIX OF WP(C) 28343/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 03.0-8.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16 EXHIBIT P2 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WPC 13552 OF 2018 WPC No.31649/18 & CONN.CASES 39 APPENDIX OF WP(C) 28543/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PRE ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 06/08/2018 WPC No.31649/18 & CONN.CASES 40 APPENDIX OF WP(C) 28733/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32151023763/2013-14 DATED 31/05/2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2013-14. EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER NO.32151023763/2014-15 DATED 28/06/2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2014-15. EXHIBIT P1 B TRUE COPY OF THE ASSESSMENT ORDER NO.32151023763/2015-16 DATED 21/07/2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2015-16. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) NO.11335/2018 DATED 04/04/2018. WPC No.31649/18 & CONN.CASES 41 APPENDIX OF WP(C) 28737/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PRE ASSESSMENT NOTICE NO. 32150901352/14-15 DATED 19/07/2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2014-15. EXHIBIT P1 A TRUE COPY OF THE PRE ASSESSMENT NOTICE NO. 32150901352/15-16 DATED 19/07/2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2015-16. EXHIBIT P1 B TRUE COPY OF THE PRE ASSESSMENT NOTICE NO. 32150901352/16-17 DATED 19/07/2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2016-17. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C)NO.11335/2018 DATED 04/04/2018. WPC No.31649/18 & CONN.CASES 42 APPENDIX OF WP(C) 29132/2018 RESPONDENT'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE NO 32080723604/2012-13 DATED 25.10.2017 FOR THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO 32080723604/2012-13 DATED 31.7.2018 FOR THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF THE RELEVANT PAGES OF CONSTITUTIONAL 101ST AMENDMENT Act 2016 EXHIBIT P4 TRUE COPY OF THE RELEVANT PAGES OF SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA EXHIBIT P5 TRUE COPY OF THE STATE LIST (LIST 11) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P6 TRUE COPY OF THE NOTIFICATION NO.SO 2986(E) DATED 16.9.2016 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 WPC NO 11335/18 DATED 4.4.2018 WPC No.31649/18 & CONN.CASES 43 APPENDIX OF WP(C) 30733/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2012-13 DATED 25.4.2018. EXHIBIT P1 A COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2014-15 DATED 25.4.2018. EXHIBIT P1 B COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2016-17 DATED 25.4.2018. WPC No.31649/18 & CONN.CASES 44 APPENDIX OF WP(C) 30931/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 17/11/2017 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) OF THE ACT FOR THE YEAR 2015-16. EXHIBIT P1 A COPY OF ASSESSMENT ORDER DATED 17/11/2017 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) OF THE ACT FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF INTERIM ORDER DATED 13/04/2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552/2018 EXHIBIT P3 COPY OF DEMAND NOTICE DATED 07/09/2018 ISSUED BY THE 4TH RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1. EXHIBIT P3 A COPY OF DEMAND NOTICE DATED 07/09/2018 ISSUED BY THE 4TH RESPONDENT UNDER THE RR ACT IN RESPECT OF EXT.P1(A). WPC No.31649/18 & CONN.CASES 45 APPENDIX OF WP(C) 32047/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPYH OF ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2016-17 DATED 12.12.2017. WPC No.31649/18 & CONN.CASES 46 APPENDIX OF WP(C) 32048/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY IST RESPONDENT FOR THE YEAR 2013-14 DATED 31.7.2018. EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY IST RESPONDENT DATED 31.7.2018. WPC No.31649/18 & CONN.CASES 47 APPENDIX OF WP(C) 40133/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32071606075/15-16 DATED 25.10.2018. WPC No.31649/18 & CONN.CASES 48 APPENDIX OF WP(C) 40338/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO. 32151220896/2013-14 DATED 24.10.2017 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF THE REPLY FILED AGAINST EXT. P1 DATED 18.12.2017. EXHIBIT P3 TRUE COPY OF THE REVISED NOTICE NO. 32151220896/2013-14 DATED 14.11.2017 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER NO. 32151220896/2013-14/VAT DATED 28.12.2017 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5 TRUE COPY OF THE APPELLATE ORDER KVATA NO.558/18 DATED 31.10.2018 FOR THE YEAR 2013-14 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT P6 TRUE COPY OF THE CONSTITUTIONAL [101ST AMENDMENT] ACT 2016. EXHIBIT P7 TRUE COPY OF THE UNION LIST [LIST I] TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P8 TRUE COPY OF THE STATE LIST [LIST II] TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P9 TRUE COPY OF THE NOTIFICATION NO. SO 2986 [E] DATED 16.09.2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P10 TRUE COPY OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN W.P.(C) NO. 11335 DATED 04.04.2018. WPC No.31649/18 & CONN.CASES 49 APPENDIX OF WP(C) 41137/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ANNUAL RETURN DATED 1.6.2017 SUBMITTED FOR THE YEAR 2016-17 BEFORE IST RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX. EXHIBIT P2 TRUE COPY OF NOTICE U/S. 25(1) OF KVAT ACT DATED 8.10.2018 SERVED ON 11.10.2018 FOR THE IST TIME, BY IST RESPONDENT, INITIATING BEST JUDGMENT ASSESSMENT FOR 16-17, AFTER LOSING TERRITORIAL AUTHORITY FOR ASSESSMENT. EXHIBIT P3 TRUE COPY OF ORDER DATED 30.11.2018 SERVED ON 8.12.2018, U/S. 25(1) OF KVAT ACT 2003 FOR 2016-17, BY IST RESPONDENT, WHICH IS WITHOUT ANY AUTHORITY. EXHIBIT P4 TRUE COPY OF EXTRAORDINARY GAZETTE OF INDIA DATED 8.9.2016 PUBLISHED BY 5TH 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 2003. WPC No.31649/18 & CONN.CASES 50 APPENDIX OF WP(C) 41140/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE TRUE COPY OF THE ORDER NO.32477851205/2011-12 DT 30.6.2018 EXHIBIT P2 THE TRUE COPY OF THE DEMAND NOTICE INFORM NO.12 ISSUED FOR THE FINANCIAL YEAR 2011-12 DT.30/6/18 EXHIBIT P3 THE TRUE COPY OF THE REVENUE RECOVERY DEMAND NOTICE IN RRC NO.2018/4821/13 DT.17/10/2018 EXHIBIT P4 THE TRUE COPY OF HE ORDER NO.32477851205/2012-13 DT.30/6/2018 EXHIBIT P5 THE TRUE COPY OF THE DEMAND NOTICE INFORM NO.12 ISSUED FOR THE FINANCIAL YEAR 2012-13 DT.30/6/18 EXHIBIT P6 THE TRUE COPY OF HE REVENUE RECOVERY DEMAND NOTICE IN RRC NO.2018/4820/13 DT 17/10/2018 WPC No.31649/18 & CONN.CASES 51 APPENDIX OF WP(C) 41537/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASST. ORDER NO.32121066251/2015-16 DATED 12/12/2017 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE FOR THE ASST. YEAR 2015-16. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018 IN W.P.(C) NO.11335/2018 OF THIS HON'BLE COURT IN THE CASE OF M/S.SHEEN GOLDEN JEWELS (INDIA) PVT.LTD. WPC No.31649/18 & CONN.CASES 52 APPENDIX OF WP(C) 41739/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. WPC No.31649/18 & CONN.CASES 53 APPENDIX OF WP(C) 42338/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 32130550214/2015-16 DATED 23.12.2017 ALONG WITH DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE MODIFIED ASSESSMENT ORDER NO. 32130550214/2015-16 DATED 21.08.2018 ALONG WITH DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF FORM NO.25 R.R. NOTICE DATED 17.11.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 A TRUE COPY OF FORM NO.1 R.R. NOTICE DATED 13.12.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF THE INTERIM ORDER DATED 04.04.2018 IN W.P.(C) NO. 11335/2018 OF THIS HON'BLE COURT. 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