ST. MARY'S SPICES AND CONDIMENTS V. THE COMMISSINER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM

WP(C)/28575/2018

AI Insights

The case involves multiple writ petitions filed by various petitioners challenging the actions and orders issued by the tax authorities under the Kerala State Goods and Services Tax (KSGST) Act and the Kerala Value Added Tax (KVAT) Act. The petitioners contested the constitutional validity of Section 174 of the KSGST Act and argued that the demands made were barred by limitation under Section 25(1) of the KVAT Act. The High Court of Kerala, presided over by Justice Dama Seshadri Naidu, consolidated these petitions with a similar case (W.P (C)NO.11335 of 2018) and dismissed them, adhering to the legal principles and findings established in the earlier judgment.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 692990 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 21-01-2019
• 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 Order; Demand barred by limitation; Demand barred by limitation; Penalty order; Revenue recovery notice; Revenue recovery 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 MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 30371 of 2018 PETITIONER: M/S.SS NEW LIFE STYLE PROPERTIES BUILDERS AND DEVELOPERS P LTD DOOR NO. E9, 4/1680, 2ND FLOOR, DOHA COMPLEX, OPP. TAGORE HALL, R.C. ROAD, CALICUT, 673 032, REPRESENTED BY ITS MANAGING DIRECTOR, MR. SHIHABUDHEEN NALAKATH BY ADV. SMT.K.LATHA RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER (WORKS CONTRACT),OFFICE OF THE DEPUTY,COMMISSIONER,DEPARTMENT OF STATE GOODS AND SERVICE TAX DEPARTMENT KOZHIKKODE 673 005 2 THE SECRETARY THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, KOZHIKODE-673 001 3 THE SALES TAX OFFICER (REVENUE RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE-673 006 4 DEPUTY TAHSILDHAR (RR) NILAMPUR TALUK, NILAMPUR-679 330 AAG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).28571/2018, WP(C).28575/2018, -2- WP(C).No. 30371 of 2018 & CONN. CASES WP(C).28972/2018, WP(C).29772/2018, WP(C).29974/2018, WP(C).29975/2018, WP(C).30571/2018, WP(C).30572/2018, WP(C).31174/2018, WP(C).31372/2018, WP(C).38578/2018, WP(C).38779/2018, WP(C).38971/2018, WP(C).39179/2018, WP(C).39378/2018, WP(C).39580/2018, WP(C).39772/2018, WP(C).40574/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -3- WP(C).No. 30371 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 28571 of 2018 PETITIONER: SAMRIDHI CARRY BAGS, XV/139, KADAZHATH, KUMBALAM, ERNAKULAM - 682 506, REPRESENTED BY SHYAM KRISHNAN, PROPRIETOR, SAMRIDHI CARRY BAGS. BY ADVS. SRI.K.M.CHERIAN R. RAMAKRISHNAN POTTY V.P. SABU RESPONDENTS: 1 THE STATE TAX OFFICER - 3, DEPARTMENT OF STATE GOODS AND SERVICES TAX, 2ND CIRCLE, MINI CIVIL STTION, TRIPUNITHURA - 682 301. 2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICES TAX, KARAMANA, THIRUVANANTHAPURAM - 695 002. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. -4- WP(C).No. 30371 of 2018 & CONN. CASES 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).31372/2018, WP(C).31174/2018, WP(C).38971/2018, WP(C).38779/2018, WP(C).38578/2018, WP(C).39580/2018, WP(C).39378/2018, WP(C).39179/2018, WP(C).40574/2018, WP(C).39772/2018, WP(C).28972/2018, WP(C).28575/2018, WP(C).29975/2018, WP(C).29974/2018, WP(C).29772/2018, WP(C).30572/2018, WP(C).30571/2018, WP(C).30371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -5- WP(C).No. 30371 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 28575 of 2018 PETITIONER: ST. MARY'S SPICES AND CONDIMENTS PULPALLY, WAYANAD-673 571, REPRESENTED BY ITS MANAGING PARTNER MR.KURUVILA. BY ADVS. SRI.C.S.ARUN SHANKAR C.R. SHYAM KUMAR T.G.MADHAVANUNNI RESPONDENTS: 1 THE COMMISSINER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM THIRUVANANTHAPURAM-695 033. 2 THE STATE TAX OFFICER, SGST DEPARTMENT, SULTHAN BATHERY, WAYANAD-673 592. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).28571/2018, WP(C).31372/2018, WP(C).31174/2018, WP(C).38971/2018, WP(C).38779/2018, WP(C).38578/2018, WP(C).39580/2018, WP(C).39378/2018, WP(C).39179/2018, WP(C).40574/2018, WP(C).39772/2018, WP(C).28972/2018, WP(C).29975/2018, WP(C).29974/2018, WP(C).29772/2018, WP(C).30572/2018, WP(C).30571/2018, WP(C).30371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -6- WP(C).No. 30371 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 28972 of 2018 PETITIONER: ZITA AIRCONDITIONING AND REFRIGERATION CO.PVT.LTD. DOOR NO.33/542, EDAPPALLY TOLL, ERNAKULAM, PIN-682 024, (REPRESENTED BY SRI.K.G.IDITH, DIRECTOR. BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR RESPONDENTS: 1 STATE TAX OFFICER WORKS CONTRACT, STATE GOODS AND SERVICES TAX DEPARTMENT, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682 018. 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 3 STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).28571/2018, WP(C).31372/2018, WP(C).31174/2018, WP(C).38971/2018, WP(C).38779/2018, -7- WP(C).No. 30371 of 2018 & CONN. CASES WP(C).38578/2018, WP(C).39580/2018, WP(C).39378/2018, WP(C).39179/2018, WP(C).40574/2018, WP(C).39772/2018, WP(C).28575/2018, WP(C).29975/2018, WP(C).29974/2018, WP(C).29772/2018, WP(C).30572/2018, WP(C).30571/2018, WP(C).30371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -8- WP(C).No. 30371 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 29772 of 2018 PETITIONER: MR. ABDUL RAHIMAN PUTHOOR KANDI AGED 47 YEARS S/O K.K. KUNHAMMU PUTHOOR KANDI HOUSE, MUNDERI, EACHUR, KANNUR, KERALA – 670 591 PROPRIETOR, MS/. ROYAL GOLD AND PLATINUM, CAPITOL MALL, NEAR TRAINING SCHOOL, KANNUR DISTRICT – 670 002 BY ADVS. SOJAN MATHEW SMT.K.J.VALSALA KUMARI SRI.V.C.CHARLY RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, THIRUVANANTHAPURAM 695 001 2 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, III CIRCLE, KARUVALLIKAVU ROAD, THANA, KANNUR-12 3 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE ROOM NO.46 NORTH BLOCK, NEW DELHI- 110 001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -9- WP(C).No. 30371 of 2018 & CONN. CASES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).28571/2018, WP(C).31372/2018, WP(C).31174/2018, WP(C).38971/2018, WP(C).38779/2018, WP(C).38578/2018, WP(C).39580/2018, WP(C).39378/2018, WP(C).39179/2018, WP(C).40574/2018, WP(C).39772/2018, WP(C).28972/2018, WP(C).28575/2018, WP(C).29975/2018, WP(C).29974/2018, WP(C).30572/2018, WP(C).30571/2018, WP(C).30371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -10- WP(C).No. 30371 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 29974 of 2018 PETITIONER: DAISY VINCENT AGED 57 YEARS, W/O. P.O.VINCENT, PROPRIETRIX, SOUMYA PLASTICS, 11/784, INDUSTRICAL ESTATE, OLLUR, THRISSUR – 680 306 BY ADVS. DR.K.P PRADEEP SMT.MEDAYILTANYA MARIE VICTO SMT.NEENA ARIMBOOR SRI.SANAND RAMAKRISHNAN SRI.T.T.BIJU SMT.T.THASMI RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001 2 COMMERCIAL TAX OFFICER/STATE TAX OFFICER 4TH CIRCLE, THRISSUR, COMMERCIAL TAXES/KERALA STATE GOODS AND SERVICE TAX DEPARTMENT CT COMPLEX, POOTHOLE, THRISSUR-680 004 3 COMMERCIAL TAX OFFICER/STATE TAX OFFICER III THRISSUR, COMMERCIAL TAXES/KERALA STATE GOODS AND SERVICE TAX DEPARTMENT CT COMPLEX, POOTHOLE, THRISSUR-680 004 -11- WP(C).No. 30371 of 2018 & CONN. CASES 4 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT,TAX TOWERS, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002 5 GOODS AND SERVICE TAX COUNCIL GOVERNMENT OF INDIA OFFICE OF THE GST COUNCIL SECRETARIAT 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001. REPRESENTED BY ITS ADDITIONAL SECRETARY 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 21.01.2019, ALONG WITH WP(C).28571/2018, WP(C).31372/2018, WP(C).31174/2018, WP(C).38971/2018, WP(C).38779/2018, WP(C).38578/2018, WP(C).39580/2018, WP(C).39378/2018, WP(C).39179/2018, WP(C).40574/2018, WP(C).39772/2018, WP(C).28972/2018, WP(C).28575/2018, WP(C).29975/2018, WP(C).29772/2018, WP(C).30572/2018, WP(C).30571/2018, WP(C).30371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -12- WP(C).No. 30371 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 29975 of 2018 PETITIONER: A.SALAHUDEEN AGED 58 YEARS PROPRIETOR, SAGAR HOME APPLIANCES, PUNALUR. BY ADVS. SRI.S.SANTHOSH KUMAR ANJANA S SANTHOSH P. LISSY JOSE. RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2 THE UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 4 THE STATE TAX OFFICER, COMMERCIAL TAX DEPARTMENT, PUNALUR, PIN-691 305. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -13- WP(C).No. 30371 of 2018 & CONN. CASES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).28571/2018, WP(C).31372/2018, WP(C).31174/2018, WP(C).38971/2018, WP(C).38779/2018, WP(C).38578/2018, WP(C).39580/2018, WP(C).39378/2018, WP(C).39179/2018, WP(C).40574/2018, WP(C).39772/2018, WP(C).28972/2018, WP(C).28575/2018, WP(C).29974/2018, WP(C).29772/2018, WP(C).30572/2018, WP(C).30571/2018, WP(C).30371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -14- WP(C).No. 30371 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 30571 of 2018 PETITIONER: M/S. JELLY JAM SURABHI ARCADE, KUNNATHURMEDU, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, SRI.NISHAR MOHAMMED. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.S.JAFFERALI RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, SECOND CIRCLE, PALAKKAD - 678 001. 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-110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS -15- WP(C).No. 30371 of 2018 & CONN. CASES BY ADV. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).28571/2018, WP(C).31372/2018, WP(C).31174/2018, WP(C).38971/2018, WP(C).38779/2018, WP(C).38578/2018, WP(C).39580/2018, WP(C).39378/2018, WP(C).39179/2018, WP(C).40574/2018, WP(C).39772/2018, WP(C).28972/2018, WP(C).28575/2018, WP(C).29975/2018, WP(C).29974/2018, WP(C).29772/2018, WP(C).30572/2018, WP(C).30371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -16- WP(C).No. 30371 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 30572 of 2018 PETITIONER: A. MOHAMMED YUSUF AGED 62 YEARS PROPRIETOR, M/S.RAGAM MEDICALS, NO. 11/4, PALAKKAD ROAD, KODUVAYUR, PALAKKAD BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 STATE TAX OFFICER, CHITTUR STATE GST DEPARTMENT, CHITTUR 678 101 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).28571/2018, WP(C).31372/2018, -17- WP(C).No. 30371 of 2018 & CONN. CASES WP(C).31174/2018, WP(C).38971/2018, WP(C).38779/2018, WP(C).38578/2018, WP(C).39580/2018, WP(C).39378/2018, WP(C).39179/2018, WP(C).40574/2018, WP(C).39772/2018, WP(C).28972/2018, WP(C).28575/2018, WP(C).29975/2018, WP(C).29974/2018, WP(C).29772/2018, WP(C).30571/2018, WP(C).30371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -18- WP(C).No. 30371 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 31174 of 2018 PETITIONER: M.K. SUJATHA AGED 42 YEARS PROPRIETRESS OF SOBHANAM PAINTS AND HARDWARES, X/241 G, KUREEKKAD, CHOTTANIKKARA, ERNAKULAM DT. PIN 682 305 BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR RESPONDENTS: 1 COMMERCIAL TAX OFFICER COMMERCIAL TAX OFFICE I CIRCLE, TRIPPUNITHURA, (STATE GOODS AND SERVICES TAX DEPARTMENT), CIVIL STATION, THRIPPUNITHURA, KOCHI 682 301 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).28571/2018, WP(C).31372/2018, WP(C).38971/2018, WP(C).38779/2018, WP(C).38578/2018, WP(C).39580/2018, WP(C).39378/2018, WP(C).39179/2018, WP(C).40574/2018, WP(C).39772/2018, WP(C).28972/2018, -19- WP(C).No. 30371 of 2018 & CONN. CASES WP(C).28575/2018, WP(C).29975/2018, WP(C).29974/2018, WP(C).29772/2018, WP(C).30572/2018, WP(C).30571/2018, WP(C).30371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -20- WP(C).No. 30371 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 31372 of 2018 PETITIONER: RAHUMATH S. AGED 48 YEARS PROPRIETRESS, A.R. CHAINS, MYNAGAPPALLY, KOLLAM DISTRICT. PIN-690 519 BY ADVS. S. ANILKUMAR SRI.M.RAJAGOPAL RESPONDENTS: 1 THE STATE TAX OFFICER SQUAD NO.1, SGST DEPT. BAPPUJI NAGAR, ASRAMOM, KOLLAM, PIN- 691 002 2 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE, COMMERCIAL TAXES, BAPPUJI NAGAR, ASRAMOM, KOLLAM-691 002. 3 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. -21- WP(C).No. 30371 of 2018 & CONN. CASES 5 THE DEPUTY TAHSILDAR, TALUK OFFICE, KOLLAM-691 001. 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 21.01.2019, ALONG WITH WP(C).28571/2018, WP(C).31174/2018, WP(C).38971/2018, WP(C).38779/2018, WP(C).38578/2018, WP(C).39580/2018, WP(C).39378/2018, WP(C).39179/2018, WP(C).40574/2018, WP(C).39772/2018, WP(C).28972/2018, WP(C).28575/2018, WP(C).29975/2018, WP(C).29974/2018, WP(C).29772/2018, WP(C).30572/2018, WP(C).30571/2018, WP(C).30371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -22- WP(C).No. 30371 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 38578 of 2018 PETITIONER: M/S. MODI CAKES AND CONFECTIONARIES PVT.LTD. THUMBARASSERY, P.O.KUZHUR, MALA, THRISSUR, REPRESENTED BY TS DIRECTOR, XAVIER DEVASSY. BY ADVS. SRI.C.A.CHACKO SMT.C.M.CHARISMA SMT.MEGHA K.XAVIER RESPONDENTS: 1 UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. 2 STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 4 THE STATE TAX OFFICER(INT.), SQUAD NO.II, OFFICE OF THE ASSISTANT COMMISSIONER OF STATE TAX(INT.), POOTHOLE, THRISSUR-680 004. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., -23- WP(C).No. 30371 of 2018 & CONN. CASES JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).28571/2018, WP(C).31372/2018, WP(C).31174/2018, WP(C).38971/2018, WP(C).38779/2018, WP(C).39580/2018, WP(C).39378/2018, WP(C).39179/2018, WP(C).40574/2018, WP(C).39772/2018, WP(C).28972/2018, WP(C).28575/2018, WP(C).29975/2018, WP(C).29974/2018, WP(C).29772/2018, WP(C).30572/2018, WP(C).30571/2018, WP(C).30371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -24- WP(C).No. 30371 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 38779 of 2018 PETITIONER: M/S.HINDUSTHAN TRADE LINKS, NEAR M.S.M COLLEGE, KAYAMKULAM-690 502, REPRESENTED BY ITS MANAGING PARTNER, MUHAMMED FAIZAL, AGED 40, S/O. NAZARUDDIN. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER-1, STATE GST DEPARTMENT, KAYAMKULAM-690 502. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).28571/2018, WP(C).31372/2018, WP(C).31174/2018, WP(C).38971/2018, WP(C).38578/2018, -25- WP(C).No. 30371 of 2018 & CONN. CASES WP(C).39580/2018, WP(C).39378/2018, WP(C).39179/2018, WP(C).40574/2018, WP(C).39772/2018, WP(C).28972/2018, WP(C).28575/2018, WP(C).29975/2018, WP(C).29974/2018, WP(C).29772/2018, WP(C).30572/2018, WP(C).30571/2018, WP(C).30371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -26- WP(C).No. 30371 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 38971 of 2018 PETITIONER: NUTECH CONSTRUCTION FOURTH FLOOR, MALABAR GATE APARTMENTS, EDAPPALLY P.O., COCHIN, REPRESENTED BY ITS MANAGING PARTNER, ANIL P. ELIAS. BY ADVS. SRI.RAJESH NAMBIAR SRI.N.R.SAJ RESPONDENTS: 1 STATE TAX OFFICER (WORKS CONTRACT) OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX, WORKS CONTRACT, DEPARTMENT OF STATE GOODS AND SERVICE TAX, PERUMANOOR KOCHI-682 015. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM-695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).28571/2018, WP(C).31372/2018, WP(C).31174/2018, WP(C).38779/2018, WP(C).38578/2018, WP(C).39580/2018, WP(C).39378/2018, WP(C).39179/2018, -27- WP(C).No. 30371 of 2018 & CONN. CASES WP(C).40574/2018, WP(C).39772/2018, WP(C).28972/2018, WP(C).28575/2018, WP(C).29975/2018, WP(C).29974/2018, WP(C).29772/2018, WP(C).30572/2018, WP(C).30571/2018, WP(C).30371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -28- WP(C).No. 30371 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 39179 of 2018 PETITIONER: HARIDASAN C.A. AGED 55 YEARS D/O.APPUNNI, MESBHA, 8/904, KAZHANICHUNGHAM, KAVASSERY, PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER AGRL. INCOME TAX AND COMMERCIAL TAX OFFICE, ALATHUR - 678 541. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 SECRETARY, TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).28571/2018, WP(C).31372/2018, WP(C).31174/2018, WP(C).38971/2018, WP(C).38779/2018, WP(C).38578/2018, WP(C).39580/2018, WP(C).39378/2018, -29- WP(C).No. 30371 of 2018 & CONN. CASES WP(C).40574/2018, WP(C).39772/2018, WP(C).28972/2018, WP(C).28575/2018, WP(C).29975/2018, WP(C).29974/2018, WP(C).29772/2018, WP(C).30572/2018, WP(C).30571/2018, WP(C).30371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -30- WP(C).No. 30371 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 39378 of 2018 PETITIONER: KURIACHAN AGED 60 YEARS S/O.SEBASTIAN, PROPRIETOR, M/S ELBA PLASTIC INDUSTRIES, THELLAKOM, RESIDING AT PULLUKALAYIL, PEROOR VILLAGE, THELLAKOM.P.O., KOTTAYAM. BY ADVS. SRI.C.S.MANILAL SRI.S.NIDHEESH RESPONDENTS: 1 THE SALES TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, ETTUMANOOR, KOTTAYAM-686 631. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, TRIVANDRUM-695 001. 3 THE STATE OF KERALA REP. BY THE SECRETARY, TAXES DEPARTMENT, SECRETARIAT, TRIVANDRUM-695 001. 4 THE CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVT. OF INDIA, CENTRAL SECRETARIAT, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -31- WP(C).No. 30371 of 2018 & CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).28571/2018, WP(C).31372/2018, WP(C).31174/2018, WP(C).38971/2018, WP(C).38779/2018, WP(C).38578/2018, WP(C).39580/2018, WP(C).39179/2018, WP(C).40574/2018, WP(C).39772/2018, WP(C).28972/2018, WP(C).28575/2018, WP(C).29975/2018, WP(C).29974/2018, WP(C).29772/2018, WP(C).30572/2018, WP(C).30571/2018, WP(C).30371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -32- WP(C).No. 30371 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 39580 of 2018 PETITIONERS: M/S. NATIONAL TIMBERS 37/2204,KATHRIKADAVU, KALOOR.P.O, COCHIN-682 017, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SRI.V.P.SHYAD. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER FORMERLY,INTELLIGENCE OFFICER, SQUAD NO.VII,STATE GOODS AND SERVICE TAX DEPARTMENT,THEVARA,COCHIN-682 015. 2 STATE ASSISTANT COMMISSIONER FORMERY ASSISTANT COMMISSIONER, SPECIAL CIRCLE-III, STAE GOODS AND SERVICES TAX DEPARTMENT, THEVARA, COCHIN-682 015. 3 COMMISSIONER OF COMMERCIAL TAXES, TAX TOWER,KARAMANA.P.O, THIRUVANANTHAPURAM-695 022. 4 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECREARIAT,T HIRUVANANTHPAURAM-695 001. 5 CENTRAL BOARD OF EXCISE AND CUSTOMS -33- WP(C).No. 30371 of 2018 & CONN. CASES DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. 6 UNION OF INDIA MINISTRY OF LAW AND JUSTICE (LEGISLATIVE DEPARTMENT),GOVERNMENT OF INDIA, NEW DELHI-110 001, REPRESENTED BY,SECRETARY TO THE GOVERNMENT OF INDIA. 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 21.01.2019, ALONG WITH WP(C).28571/2018, WP(C).31372/2018, WP(C).31174/2018, WP(C).38971/2018, WP(C).38779/2018, WP(C).38578/2018, WP(C).39378/2018, WP(C).39179/2018, WP(C).40574/2018, WP(C).39772/2018, WP(C).28972/2018, WP(C).28575/2018, WP(C).29975/2018, WP(C).29974/2018, WP(C).29772/2018, WP(C).30572/2018, WP(C).30571/2018, WP(C).30371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -34- WP(C).No. 30371 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 39772 of 2018 PETITIONER: P. RAVINDRAN AGED 52 YEARS S/O.GOPALAKRISHNAN.V., PROPRIETOR, M/S.MALABAR ASSOCIATES, PALLIKULAM, PIRAYIRI P.O., PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES, SECOND CIRCLE, PALAKKAD - 678 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 002. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).28571/2018, WP(C).31372/2018, WP(C).31174/2018, WP(C).38971/2018, WP(C).38779/2018, -35- WP(C).No. 30371 of 2018 & CONN. CASES WP(C).38578/2018, WP(C).39580/2018, WP(C).39378/2018, WP(C).39179/2018, WP(C).40574/2018, WP(C).28972/2018, WP(C).28575/2018, WP(C).29975/2018, WP(C).29974/2018, WP(C).29772/2018, WP(C).30572/2018, WP(C).30571/2018, WP(C).30371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -36- WP(C).No. 30371 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 40574 of 2018 PETITIONERS: THREE STAR ELECTRONICS AND AGENCIES TIRUR ROAD, TANUR P.O., MALAPPURAM 676 302, REPRESENTED BY ITS PROPRIETOR SURESH.P. BY ADVS. SRI.C.S.ARUN SHANKAR SMT.REVATHY P.NAIR SRI.S.SHYAM KUMAR SRI.T.G.MADHAVANUNNI RESPONDENTS: 1 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM 695 033 2 THE ASSISTANT COMMISSIONER-1, SPECIAL CIRCLE, SGST DEPARTMENT, MALAPPURAM 676 505 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI 110 001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS -37- WP(C).No. 30371 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).28571/2018, WP(C).31372/2018, WP(C).31174/2018, WP(C).38971/2018, WP(C).38779/2018, WP(C).38578/2018, WP(C).39580/2018, WP(C).39378/2018, WP(C).39179/2018, WP(C).39772/2018, WP(C).28972/2018, WP(C).28575/2018, WP(C).29975/2018, WP(C).29974/2018, WP(C).29772/2018, WP(C).30572/2018, WP(C).30571/2018, WP(C).30371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -38- WP(C).No. 30371 of 2018 & CONN. CASES JUDGMENT [ WP(C) 30371/2018,WP(C).28571/2018 ,WP(C).28575/2018, WP(C).28972/2018 ,WP(C).29772/2018 ,WP(C).29974/2018, WP(C).29975/2018 ,WP(C).30571/2018 ,WP(C).30572/201, WP(C).31174/2018 ,WP(C).31372/2018 ,WP(C).38578/2018, WP(C).38779/2018 ,WP(C).38971/2018 ,WP(C).39179/2018, WP(C).39378/2018 ,WP(C).39580/2018 ,WP(C).39772/2018 ,WP(C).40574/2018 ] 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 -39- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 30371/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE TRUE COPY OF THE PENALTY ORDER NO.1211527836/2009-2010 DATED 12-05-2015 ISSUED BY THE FIRST RESPONDENT TO THE EXHIBIT P1 A THE TRUE COPY OF THE FIRST APPELLATE ORDER DATED 12-9-2017 ISSUED BY THE DEPUTY COMMISSIONER (APPEALS) KOZHIKODE TO THE PETITIONER EXHIBIT P2 THE TRUE COPY OF THE SECOND APPEAL/REVISION IN FORM NO.31 ALONG WITH GROUND OF APPEAL AGAINST THE P1 A APPELLATE ORDER EXHIBIT P3 THE TRUE COPY OF STAY PETITION IN FORM NO.30 FILED BY THE PETITIONER IN THE P2 EXHIBIT P4 THE TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 10-8-2-18 BASED ON THE P1 PENALTY ORDER ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER -40- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 28571/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32071135566/11-12 DATED 09/01/2018. EXHIBIT P2 TRUE COPY OF THE RECTIFIED ASSESSMENT ORDER NO.32071135566/11-12 DATED 27/02/2018. -41- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 28575/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER UNDER SECTION 25(1) DATED 30.12.2017 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P1 A TRUE COPY OF THE DEMAND NOTICE DATED 22.01.2018 ISSUED BY THE 2ND RESPONDENT ALONG WITH THE ASSESSMENT ORDER FOR THE YEAR 2012-13. EXHIBIT P2 TRUE COPY OF THE ORDER DATED 04.04.2018 OF THE HON'BLE HIGH COURT IN WP(C)NO.11335 OF 2018. -42- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 28972/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32072084122/2012-13 DATED 29.06.2018 ISSUED BY THE 1ST RESPONDENT. -43- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 29772/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER NO. 321207397472/2016-17 DATED 13.08.2018 ISSUED BY THE 2ND RESPONDENT -44- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 29974/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE NO.IT/1O/III/31/15- 16 DATED 20.8.2018 ISSUED BY THE 3RD RESPONDENT KERALA VALUE ADED TAX ACT, 2003. -45- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 29975/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 28.7.2018 FOR THE ASSESSMENT YEAR 2014-15 PASSED BY THE 4TH RESPONDENT. -46- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 30571/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE FORM NO.17 NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 03.09.2018. -47- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 30572/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 -48- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 31174/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32071075907/16-17 DATED 30.6.2018 ISSUED BY THE IST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32071075907/17-18 DATED 30.6.2018 ISSUED BY THE IST RESPONDENT. -49- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 31372/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 6.9.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 UNDER SECTION 67 OF THE ACT. EXHIBIT P1 A COPY OF NOTICE DATED 6.9.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 UNDER SECTION 67 OF THE ACT. EXHIBIT P1 B COPY OF NOTICE DATED 6.9.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 UNDER SECTION 67 OF THE ACT. EXHIBIT P2 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.13552 OF 2018. -50- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 38578/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF NOTICE DATED 25.04.2018 ISSUED BY 4TH RESPONDENT. EXHIBIT P2 TRUE COPY OF ORDER DATED 27.04.2018 IN WP(C)NO.14625/2018. -51- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 38779/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. -52- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 38971/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 13.11.2018 FOR THE YEAR 2012-13. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018 IN W.P.(C) 11335/2018. EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER DATED 12.4.2018 IN W.P.(C) 13136/2018. -53- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 39179/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P1 A COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P1 B COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18. -54- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 39378/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 8.11.2018 OF THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 8.11.2018. -55- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 39580/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ANNUAL RETURN DATED 01.07.2013 SUBMITTED FOR THE YEAR 2012-13 BEFORE THE 2ND RESPONDENT WITH PROOF OF PAYMENT OF OUTPUT TAX. EXHIBIT P1 A TRUE COPY OF ANNUAL RETURN DATED 31.05.2014 SUBMITTED FOR THE YEAR 2013-14 BEFORE 2ND RESPONDENT WITH PROOF OF PAYMENT OF OUTPUT TAX. EXHIBIT P1 B TRUE COPY OF ANNUAL RETURN DATED 29.06.2015 SUBMITTED FOR THE YEAR 2014-15 BEFORE 2ND RESPONDENT WITH PROOF OF PAYMENT OF OUTPUT TAX. EXHIBIT P1 C TRUE COPY OF ANNUAL RETURN DATED 27.07.2016 SUBMITTED FOR THE YEAR 2015-16 BEFORE 2ND RESPONDENT WITH PROOF OF PAYMENT OF OUTPUT TAX. EXHIBIT P2 TRUE COPY OF AUDIT REPORT DATED 31.12.2013 U/S.42 OF THE KVAC ACT,SUBMITTED FOR 2012- 13 BEFORE 2ND RESPONDENT EXHIBIT P2 A TRUE COPY OF AUDIT REPORT DATED 23.12.2014 U/S.42 OF THE KVACT ACT,SUBMITTED FOR 2013- 14 BEFORE 2ND RESPONDENT. EXHIBIT P2 B TRUE COPY OF AUDIT REPORT DATED 31.12.2015 U/S.42 OF THE KVACT ACT,SUBMITTED FOR 2014- 15 BEFORE 2ND RESPONDENT. EXHIBIT P2 C TRUE COPY OF AUDIT REPORT DATED 28.12.2014 U/S.42 OF THE KVACT ACT,SUBMITTED FOR 2015- 16 BEFORE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF COMMON NOTICE DATED 27.11.2018 IN FORM NO.17 ISSUED U/R.38 AND 101 OF THE KVAT RULES 2005 SERVED TO PETITIONER ON 29.11.2018,CALLING BOOKS OF ACCOUNTS OF ASSESSMENT YEQR 2012-13 TO 2015-16,WITHOUT JURISDICTION. EXHIBIT P4 TRUE COPY OF EXTRA-ORDINARY GAZETTE OF -56- WP(C).No. 30371 of 2018 & CONN. CASES INDIA DATED 08.09.2016 PUBLISHED BY 5TH RESPONDENT FOR 101ST AMENDMENT ACT 2016 MADE IN CONSTITUTION OF INDIA. EXHIBIT P5 TRUE COPY OF INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C)NOI.11335 OF 2018,IN STAYING FURTHER STEPS,ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE,AS ON COMPLETION OF PROCEEDINGS UNDER KVACT ACT. -57- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 39772/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. -58- WP(C).No. 30371 of 2018 & CONN. CASES APPENDIX OF WP(C) 40574/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PER-ASSESSMENT NOTICE DATED 7.6.2017 ISSUED U/S 25 (1), AND 25 (A), OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2009-10 EXHIBIT P2 TRUE COPY OF THE RELEVANT PORTION OF KERALA FINANCE ACT, 2017 DATED 4.4.2018 EXHIBIT P3 TRUE COPY OF THE ORDER DATED 4.4.2018 OF THE HONBLE HIGH COURT IN WPC NO. 11335 OF 2018 "