ANIL AGENCIES V. COMMERCIAL TAX OFFICER

WP(C)/16704/2018

AI Insights

In this batch of writ petitions, various petitioners challenged the actions and orders related to the State Goods and Services Tax (SGST) and the Kerala Value Added Tax (KVAT). The primary issues revolved around the constitutionality of Section 174 of the KSGST Act and the applicability of limitations under Section 25(1) of the KVAT Act. The court consolidated these petitions with a leading case, W.P.(C) No.11335 of 2018, and decided based on the principles established in that judgment, which had already addressed similar issues.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 693039 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 18-01-2019
• Assessment Year: misc
• Other Referred Cases: W.P.(C) No.11335 of 2018 and connected cases
• Laws Referred To: KSGST Act, KVAT Act, Kerala Revenue Recovery Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: K K RAVINDRANATH; C E UNNIKRISHNAN; THUSHARA JAMES; SREELAL WARRIER; R HARISHANKAR
• Assessee Lawyers: K M CHERIAN; N JAYAKUMAR; P M GIRIJAVALLABHAN
• Keywords: Assessment Order; Audit enquiry notice; Demand barred by limitation; Demand barred by limitation; Pre-assessment notice; Ultra Vires
• Section: 25(1); 34; 174; 94; 67(1)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 16481 of 2018 PETITIONER: SUPREME ELECTRIAL ENGINEERING (P) LTD 37/2395, SUPREME ENERGY, 2ND BYELANE, VADHYAR LANE, AZAD ROAD, KALOOR, KOCHI-682017, REPRESENTED BY P.RAJEEV, MANAGING DIRECTOR, SUPREME ELECTRIAL ENGINEERING (P) LTD. BY ADVS. SRI.K.M.CHERIAN SRI.N.JAYAKUMAR SRI.P.M.GIRIJAVALLABHAN RESPONDENTS: 1 THE ASST. COMMISSIONER (WC), DEPARTMENT OF STATE GOODS AND SERVICES TAX, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682018. 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.AAG SRI. K.K. RAVINDRANATH., SPL. GP SRI. C.E.UNNIKRISHNAN., GP. DR. THUSHARA JAMES., SRI. SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS, SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).14507/2018, WP(C).15303/2018, WP(C).15504/2018, WP(C).15681/2018, WP(C).15705/2018, WP(C).15883/2018, WP(C).16105/2018, WP(C).16305/2018, WP(C).16704/2018, WP(C).17283/2018, WP(C).17302/2018, WP(C).17481/2018, WP(C).17501/2018, WP(C).17883/2018, WP(C).17910/2018, WP(C).18101/2018, WP(C).18282/2018, WP(C).18285/2018, WP(C).39197/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- WP(C).No. 16481 of 2018 AND CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 14507 of 2018 PETITIONER: M/S. ILLAHIA COLLEGE OF ENGINEERING AND TECHNOLOGY MULAVOOR P.O., MUVATTUPUZHA, REPRESENTED BY ITS MANAGER K.M.SHAMSUDDIN, S/O.MOIDEEN, M/S. ILAHIA COLLEGE OF ENGINEERING AND TECHNOLOGY,MULAVOOR P.O., MUVATTUPUZHA. BY ADVS.SRI.S.SUDHISH KUMAR SRI.K.B.DAYAL SRI.P.M.SANEER RESPONDENTS: 1 THE JOINT COMMISSIONER (GENERAL), OFFICE OF THE JOINT COMMISSIONER, SGST DEPARTMENT, KERALA, THIRUVANANTHAPURAM-695034. 2 THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAX DEPARTMENT, MATTANCHERRY, MINI CIVIL STATION, ALUVA, ERNAKULAM DISTRICT-683101. 3 THE DEPUTY TAHSILDAR, MUVATTUPUZHA TALUK, MUVATTUPUZHA -686661. BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15705/2018, WP(C).15504/2018, WP(C).15303/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -3- WP(C).No. 16481 of 2018 AND CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 15303 of 2018 PETITIONER: M/S. VANDANA STORES, VADAKKETHALA, CHELAKKARA, THRISSUR, REPRESENTED BY FRANCIS.T.S., PARTNER. BY ADVS.SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE AGRL. INCOME TAX & STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT,POOTHOLE, THRISSUR - 680 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. 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.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15705/2018, WP(C).15504/2018, WP(C).14507/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -4- WP(C).No. 16481 of 2018 AND CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 15504 of 2018 PETITIONER: M/S. AL-SHIFA SUPER SPECIALTY HOSPITAL FOR PILES APPLE TONE PLAZA, NEAR KSRTC STAND,ERNAKULAM, PRESENTLY SITUATED AT NH-17,NEAR RAILWAY OVERBRIDGE, EDAPPALLY,KOCHI 24, REPRESENTED BY ITS PROPRIETOR, DR.SHAJAHAN YOOSAF SAHIB BY ADV. SRI.P.E.SAJAL RESPONDENTS: 1 THE STATE OF KERALA, REP. BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2 THE STATE TAX OFFICER,COMMERCIAL TAX OFFICE, KVAT CIRCLE, ERNAKULAM 3 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.. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15705/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -5- WP(C).No. 16481 of 2018 AND CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 15681 of 2018 PETITIONER: AKAY FLAVOURS & AROMATICS PVT. LTD. AMBUNADU, MALAIDAMTHURUTHU P.O., ERNAKULAM (DT) COCHIN – 683561. (REPRESENTED BY SRI. THANKACHAN K.J., VICE PRESIDENT FINANCE) BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 ASSISTANT COMMISSIONER, S.G.S.T. DEPARTMENT, SPECIAL CIRCLE, PERUMBAVOOR-683542. 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM- 695002. 3 STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM- 695002. 4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI- 110001. 5 UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI- 110001. 6 INSPECTING ASSISTANT COMMISSIONER S.G.S.T. DEPARTMENT, MUVATTUPUZHA-686661. 7 DEPUTY GENERAL MANAGER STATE BANK OF INDIA, COMMERCIAL BRANCH, PALARIVATTOM, KOCHI- 682025. -6- WP(C).No. 16481 of 2018 AND CON. CASES BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR.,SRI.B.PREM KUMAR, CGC. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS, SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15705/2018, WP(C).15504/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -7- WP(C).No. 16481 of 2018 AND CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 15705 of 2018 PETITIONER: M/S. CHESHHTASYA MAINTENANCE SERVICES (P) LTD, REPRESENTED BY ITS MANAGING DIRECTOR, MR. JIMY JOSEPH VITHAYATHIL,AGED 40 YEARS, S/O. V.K JOSEPH, VITHAYATHIL HOUSE, KUNNUMPURAM, KAKKANAD, KOCHI-682 030. BY ADVS.SRI.K.C.BALAGOPAL (ALWAYE) SRI.S.SREEKUMAR (KOLLAM) RESPONDENTS: 1 THE UNION OF INDIA, REP. BY THE COMMISSIONER & SECRETARY TO THE GOVT. OF INDIA,MINISTRY OF FINANCE, DEPT. OF REVENUE, NORTH BLOCK, NEW DELHI- 110 001. 2 THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE(AUDIT),AUDIT CIRCLE-5, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KOCHI-682 017. 3 THE SUPERINTENDENT (AUDIT),AUDIT CIRCLE-5, PERUMBAVOOR,OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE(AUDIT), AUDIT CIRCLE-5,CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682 017. 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.B.RAMACHANDRAN, CGC. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15504/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, -8- WP(C).No. 16481 of 2018 AND CON. CASES WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -9- WP(C).No. 16481 of 2018 AND CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 15883 of 2018 PETITIONER: M/S. FASHION JEWELLERY, MAIN ROAD,CHALAKUDY, REPRESENTED BY ITS MANAGING PARTNER, ABBY DAVID KATTUKARAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, CHALAKUDY-680307. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 3 SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NEW DELHI-110001. 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 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15705/2018, WP(C).15504/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -10- WP(C).No. 16481 of 2018 AND CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 16105 of 2018 PETITIONER: ABEY VARKEY, PROPRIETOR, M/S.A.J.BUSINESS MACHINES, PENTA ESTATE, JANATHA JUNCTION,PALARIVATTOM, ERNAKULAM, PIN: 682 025. BY ADV. SRI.BOBBY JOHN RESPONDENT/S: 1 THE COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA,THIRUVANANTHAPURAM- PIN: 695 002. 2 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695001. 3 THE STATE TAX OFFICER (IB), O/O DEPUTY COMMISSIONER STATE TAX (INT), STATE GOODS & SERVICE TAX DEPARTMENT, ERNAKULAM - PIN: 682 030. 4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE), CENTRAL SECRETARIAT, NEW DELHI - 110 001. BY ADVS. SRI.KRISHNADAS P.NAIR, CGC ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).15705/2018, WP(C).15504/2018, -11- WP(C).No. 16481 of 2018 AND CON. CASES WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -12- WP(C).No. 16481 of 2018 AND CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 16305 of 2018 PETITIONER: THE PADUR CO-OPERATIVE URBAN CREDIT SOCIETY LTD. PADUR, PALAKKAD DISTRICT, REPRESENTED BY ITS PRESIDENT, P.KESAVADAS. BY ADVS.SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER (IB), STATE GOODS & SERVICES TAX DEPARTMENT, PALAKKAD - 678 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. 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 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16105/2018, WP(C).15705/2018, WP(C).15504/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -13- WP(C).No. 16481 of 2018 AND CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 16704 of 2018 PETITIONER: ANIL AGENCIES, MAIN ROAD, ATTINGAL, THIRUVANANTHAPURAM DISTRICT,PIN-695101, REPRESENTED BY ITS PROPRIETOR B.ANIL KUMAR. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENTS: 1 COMMERCIAL TAX OFFICER,MINI CIVIL STATION, ATTINGAL, THIRUVANANTHAPURAM DISTRICT, PIN-695101, 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-110001. 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.M.A.VINOD, CGC. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15705/2018, WP(C).15504/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -14- WP(C).No. 16481 of 2018 AND CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 17283 of 2018 PETITIONER: M/S. STERLING AND WILSON POWERGEN (P) LTD., 1ST FLOOR,KRISHNA TOWERS,OPP.THRIKKAKARA TEMPLE,THRIKKAKARA POST,ERNAKULAM- 682021,REPRESENTED BY IT'S COMMERCIAL EXECUTIVE MRS.ASWATHY MURALI. BY ADV. SMT.JESSY MANUEL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE-III,ERNAKULAM,KERALA-682018. 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 & CUSTOMS, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001. 5 THE INSPECTING ASST.COMMISIONER, COMMERCIAL TAXES,KAKKANAD,ERNAKULAM-682030. 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.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15705/2018, -15- WP(C).No. 16481 of 2018 AND CON. CASES WP(C).15504/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -16- WP(C).No. 16481 of 2018 AND CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 17302 of 2018 PETITIONER: M/S. SREEKRISHNA SCAFFOLDINGS, VII/604, CHIRA, MANNAPRA P.O., PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, C.K.SUNIL KUMAR. BY ADVS.SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER-I, SPECIAL CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT, PALAKKAD-678001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 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-1109001. 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 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15705/2018, WP(C).15504/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -17- WP(C).No. 16481 of 2018 AND CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 17481 of 2018 PETITIONER: M/S. SUMMER SAND HILL RESORT, KOLAHALAMEDU P.O.,VAGAMON, IDUKKI DISTRICT,REPRESENTED BY ITS MANAGER, BIJU.K.JOHN. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT, PEERMADE-685531. 2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15705/2018, WP(C).15504/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -18- WP(C).No. 16481 of 2018 AND CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 17501 of 2018 PETITIONER: M/S. NIMS HOSPITAL AND PHARMACY, VELLAMKULAM BUNGLOW, KOOTTAPPANA, ATHIYANOOR, ARALUMOODU.P.O., NEYYATTINKARA, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR, M.S. FAIZAL KHAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT, NEYYATTINKARA- 695 121 2 THE COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM- 695 001 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 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. -19- WP(C).No. 16481 of 2018 AND CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15705/2018, WP(C).15504/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -20- WP(C).No. 16481 of 2018 AND CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 17883 of 2018 PETITIONER: DR.VIVISH THOMAS AUTHORIZED PERSON, M/S VEESCO BUILDING MATERIALS PVT. LTD.,VETTOOR CENTRE, T.B. ROAD, KOTTAYAM BY ADV. SRI.C.K.SREEJITH RESPONDENTS: 1 COMMRCIAL TAX OFFICER SECOND CIRCLE, KOTTAYAM-686001 2 STATE OF KERALA, REP. BY SECRETARY TO GOVT., TAXES DEPARTMENT, GOVT. SECRETARIAT, TRIVANDRUM-695001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15705/2018, WP(C).15504/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -21- WP(C).No. 16481 of 2018 AND CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 17910 of 2018 PETITIONER: M/S. ORIENTAL WOODS N.H.BYEPASS, EDAPALLY,ERNAKULAM, REPRESENTED BY ITS PARTNERV.P.RASHEED BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON SRI.K.SUNIL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES SPECIAL CIRCLE-III, ERNAKULAM- 682 013 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM- 695001 3 SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695 001 BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15705/2018, WP(C).15504/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -22- WP(C).No. 16481 of 2018 AND CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 18101 of 2018 PETITIONER: S. AJITHKUMAR M/S. SREE VINAYAKA MOTORS, PULAMON P.O.,KOTTARAKKARA, KOLLAM DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, ASRAMOM, KOLLAM.691 002. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM.695 001. 3 SECRETARY,TAXES DEPPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM.695 001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI.110 001. 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 18.01.2019, ALONG WITH WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15705/2018, WP(C).15504/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -23- WP(C).No. 16481 of 2018 AND CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 18282 of 2018 PETITIONERS: 1 BASIL PAUL, AGED 33 YEARS MULLACKAL HOUSE, POOTHRUKKA P.O, ERNAKULAM-682 308. 2 MS. POPULAR SAND AND METALS, IV/49,OORAMANA P.O, ERNAKULAM, REPRESENTED BY BASIL PAUL, MG. PARTNER. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.K.R.VISWAN RESPONDENTS: 1 COMMERCIAL TAX OFFICER, TIRURANGADI, MALAPPURAM 2 THE COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O,THIRUVANANTHAPURAM-695 001 3 THE SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI- 110 001. 5 INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MINI CIVIL STATION, MUVATTUPUZHA 686 661. 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.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS. -24- WP(C).No. 16481 of 2018 AND CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15705/2018, WP(C).15504/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -25- WP(C).No. 16481 of 2018 AND CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 18285 of 2018 PETITIONER: M/S.VALIYAVEETTIL FURNISHERS PVT. LTD. ATHIRAMPUZHA, KOTTAYAM, REPRESENTED BY ITS EXECUTIVE DIRECTOR,SAKEER HUZAIN BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST. COMMISSIONER, COMMERCIAL TAXES SPECIAL CIRCLE, KOTTAYAM -686 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 SECRTARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695 001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NEW DELHI 110 001. 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 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15705/2018, WP(C).15504/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).39197/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -26- WP(C).No. 16481 of 2018 AND CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 39197 of 2018 PETITIONER: ALEXANDER B.K, AGED 64 YEARS SOLE PROPRIETOR, M/S. SHARAN CASHEW INDUSTRIES, VALLOM-691 506, KOTTARAKARA, KOLLAM. BY ADVS. SRI.T.S.SARATH SRI.MANU RAMACHANDRAN SRI.M.KIRANLAL SRI.R.RAJESH (VARKALA) RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, KOTARAKARA, KOTTARAKARA-691 506. 3 UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY SECRETARY, MINISTRY OF FINANCE, GOVERNMENT OF INDIA-110 001. 4 TAHSILDAR, KOTTARAKKARA-THALUK OFFICE, KOLLAM-691 001. 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, SMT.K.R.AMBILI, CGC. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15705/2018, WP(C).15504/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -27- WP(C).No. 16481 of 2018 AND CON. CASES JUDGMENT [ WP(C) 16481/2018,WP(C).14507/2018,WP(C).15303/2018 ,WP(C).15504/2018 ,WP(C).15681/2018,WP(C).15705/2018 ,WP(C).15883/2018 ,WP(C).16105/2018,WP(C).16305/2018 ,WP(C).16704/2018 ,WP(C).17283/2018,WP(C).17302/2018 ,WP(C).17481/2018 ,WP(C).17501/2018,WP(C).17883/2018 ,WP(C).17910/2018 ,WP(C).18101/2018,WP(C).18282/2018 ,WP(C).18285/2018 ,WP(C).39197/2018 ] 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 AV JUDGE -28- WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 16481/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PRE- ASSESSMENT NOTICE NO.32072071162/11-12 DATED 16.01.2018. EXHIBIT P2 TRUE COPY OF THE IMPUGNED ASSESSMENT ORDER 32072071162/11-12 DATED 24.04.2018. -29- WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 14507/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE CERTIFICATE ISSUED BY THE CENTRAL GOVT. IN RESPECT OF THE STATUS OF THE INSTITUTION DATED 23.2.2012. EXHIBIT P2 TRUE COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DATED 18.5.2017. EXHIBIT P3 TRUE COPY PRELIMINARY OBJECTION DATED 11.7.2017 FILED BY THE PETITIONER. EXHIBIT P4 TRUE COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT DATED 19.9.2017 U/S.67(1) OF THE KVAT ACT. EXHIBIT P5 TRUE COPY OF THE OBJECTION FILED BY THE PETITIONER DATED 17.10.2017. EXHIBIT P6 TRUE COPY OF THE ORDER DATED 31.10.2017 PASSED BY THE 2ND RESPONDENT U/S.67(1) OF THE KVAT ACT. EXHIBIT P7 TRUE COPY OF THE CLARIFICATION PETITION FILED BY THE PETITIONER BEFORE THE CLARIFICATION AUTHORITY U/S.94 OF THE KVAT ACT. EXHIBIT P8 TRUE COPY OF THE LETTER DATED 2.4.2018 BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P9 TRUE COPY OF THE NOTICE DATED 17.4.2018 ISSUED BY THE 3RD RESPONDENT U/S.34 OF THE KERALA REVENUE RECOVERY ACT. -30- WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 15303/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1: COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 11.04.2018. EXHIBIT-P1(A): COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEARS 2016-17 DATED 11.04.2018. EXHIBIT-P1(B): COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEARS 2017-18 DATED 11.04.2018. EXHIBIT-P2: COPY OF ORDER IN W.P.(C) NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2018. -31- WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 15504/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 28/2/2018 ISSUED BY THE 2ND RESPONDENT UNDER S.25(1) OF THE KVAT ACT EXHIBIT P2 TRUE COPY OF THE REPLY DATED 13/3/2018 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT EXHIBIT P3 TRUE COPY OF THE ORDER DATED 27/4/2018 ISSUED BY THE 2ND RESPONDENT CONFIRMING THE PROCEEDINGS UNDER S.25(1) OF THE KVAT ACT EXHIBIT P3(A) TRUE COPY OF NOTICE OF DEMAND DATED 27/4/2018 ISSUED BY THE 2ND RESPONDENT EXHIBIT P4 TRUE COPY OF THE NOTICE DATED 28/12/2017 ISSUED BY THE 2ND RESPONDENT UNDER S.25(1) OF THE KVAT ACT EXHIBIT P5 TRUE COPY OF THE REPLY DATED 29/3/2018 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT EXHIBIT P6 TRUE COPY OF THE ORDER DATED 19/4/2018 ISSUED BY THE 2ND RESPONDENT CONFIRMING THE PROCEEDINGS UNDER S.25(1) OF THE KVAT ACT EXHIBIT P6(A) TRUE COPY OF THE NOTICE OF DEMAND DATED 19/4/2018 ISSUED BY THE 2ND RESPONDENT EXHIBIT P7 TRUE COPY OF THE INTERIM ORDER DATED 4/4/2018 ISSUED IN WPC NO.11335/2018 BY THIS HON'BLE COURT EXHIBIT P8 TRUE COPY OF THE RELEVANT PAGES OF THE CONSTITUTION 101ST AMENDMENT ACT DATED 8/9/2016 -32- WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 15681/2018 PETITIONER'S/S EXHIBITS: EXHIBIT- P1: TRUE COPY OF THE ASSESSMENT ORDER BEARING NO.32151342914 FOR 2012-13 DATED 20.02.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT- P2: TRUE COPY OF THE ASSESSMENT ORDER BEARING NO.32151342914 FOR 2015-16 DATED 27.03.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT- P3: TRUE COPIES OF THE ORDERS IN W.P.(C) 11335/2018 OF THIS HON'BLE COURT DATED 4.4.2018. EXHIBIT- P3(A): TRUE COPIES OF THE ORDERS IN W.P.(C) 13552/2018 OF THIS HON'BLE COURT DATED 13.04.2018. EXHIBIT- P4: TRUE COPY OF THE DEMAND NOTICE IN FORM 1 NO.7/2018-19 DATED 26.04.2018 ISSUED BY THE 6TH RESPONDENT. -33- WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 15705/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE PHOTOSTAT COPY OF THE CERTIFICATE OF INCORPORATION OF THE COMPANY ISSUED BY THE REGISTRAR OF COMPANIES, KERALA. EXHIBIT P2 A TRUE PHOTOSTAT COPY OF FORM ST-2 (SERVICE TAX REGISTRATION) ISSUED BY THE CENTRAL BOARD OF EXCISE AND CUSTOMS. EXHIBIT P3 A TRUE PHOTOSTAT COPY OF THE AUDIT ENQUIRY NOTICE DATED 05-04-2018 ISSUED THROUGH THE E-MAIL COMMUNICATION DATED 04-05-2018 BY THE SUPERINTENDENT(AUDIT), AUDIT CIRCLE-5, PERUMBAVOOR, CENTRAL EXCISE BHAVAN, KOCHI- 682 017. -34- WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 15883/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 26.04.2018. EXT.P1(A) COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEARS 2014-15 DATED 25.04.2018. EXT.P2 COPY OF ORDER IN W.P.(C)NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2018. -35- WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 16105/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1: TRUE COPY OF THE PENALTY NOTICE DATED 02.04.2018 FOR THE YEAR 2014-15, ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXHIBIT-P1(A): TRUE COPY OF THE PENALTY NOTICE DATED 30.04.2018 FOR THE YEAR 2015-16, ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXHIBIT-P2: TRUE COPY OF THE PRELIMINARY REPLY DATED 27.04.2018, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2014-15. EXHIBIT-P3: TRUE COPY OF THE NOTICE DATED 02.05.2018 ISSUED BY THE 3RD RESPONDENT STATING THAT THE PETITIONER CAN VERIFY THE RELEVANT BOOKS OF ACCOUNT IN HIS OFFICE. EXHIBIT-P4: TRUE COPY OF THE HEARING NOTICE DATED 02.05.2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT-P5: TRUE COPY OF THE REPLY DATED 09.05.2018, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2014-15. EXHIBIT-P6: TRUE COPY OF THE REPLY DATED 09.05.2018, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2015-16. EXHIBIT-P7: TRUE COPY OF THE NOTICE DATED 09.05.2018 ISSUED BY THE 3RD RESPONDENT STATING THAT THE PETITIONER CAN COLLECT THE RELEVANT RECORDS FOR THE YEAR 2015-16 FROM HIS OFFICE. EXHIBIT-P8: TRUE COPY OF THE INTERIM ORDER DATED 04.04.2018, PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.11335/2018. -36- WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 16305/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1: COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 05.04.2018. EXHIBIT-P2: COPY OF ORDER IN W.P.(C) NO.11335/18 OF THIS HON'BLE COURT 04.04.2018. -37- WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 16704/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2013-14 EXHIBIT P2 COPY OF THE NOTICE DATED 09-04-2018 ISSUED BY THE IST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14 EXHIBIT P3 COPY OF THE REPLY DATED 30-04-2018 FILED BY THE PETITIONER EXHIBIT P4 COPY OF THE INTERIM ORDER DATED 13-04-2018 IN WPC NO 13552/2018 OF THIS HONOURABLE COURT. -38- WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 17283/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE TRUE COPY OF PRE-ASSESSMENT NOTICE FOR THE YEAR 2012-2013 DATED 20.4.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXHIBIT P2 TRUE COPY OF ORDER ISSUED BY THIS COURT IN SIMILAR WRIT PETITIONS AND PASSED INTERIM ORDERS IN WP(C)NO.13930/2018,DATED 13/04/2018. -39- WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 17302/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUE BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 02-05-2018. EXHIBIT P2 COPY OF ORDER IN WP(C)NO.11335/18 OF THIS HON'BLE COURT DATED 04-04-2018. -40- WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 17481/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10 EXHIBIT P2: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10. -41- WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 17501/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 16.5.2018 EXHIBIT P2 COPY OF ORDER IN WPC NO 11335/18 OF THIS HON'BLE COURT DATED 4.4.2018 -42- WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 17883/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: THE TRUE COPY OF THE REGISTRATION CERTIFICATE NO.32050627773 DTD. 12/1/2017 EXHIBIT P2: THE TRUE COPY OF THE GST REGISTRATION CERTIFICATE DT. 28/6/2017 EXHIBIT P3: THE TRUE OCPY OF THE ANNUAL RETURN IN FORM NO.10 FOR THE YEAR 2012-13 EXHIBIT P4: THE TRUE COPY OF THE NOTICE U/S. 25(1) OF KVAT ACT 2003. DT 9/3/2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P5; THE TRUE COPH OF THE NOTICE DT. 15/5/2018 ISSUED BY THE 1ST RESPONDENT -43- WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 17910/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 20.7.2017 EXHIBIT P2 COPY OF ORDER IN WPC NO 11335/2018 OF THIS HON'BLE COURT DATED 4.4.2018 -44- WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 18101/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 12.03.2018. EXHIBIT P2 COPY OF ORDER IN W.P[C]NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2018. -45- WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 18282/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PENALTY ORDER NO. 32100624191/2012-13 DATED 28-09-2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIOENRS FOR THE EYAR 2012-13 EXHIBIT P2 TRUE COPY OF THE PENALTY ORDER NO. 32100624191/2013-14 DATED 28-09-2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONERS FOR THE YEAR 2013-14 EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P(C0 NO. 11335/2018 DATED 04-04-2018. -46- WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 18285/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 24.03.2018. EXHIBIT P2 COPY OF ORDER IN W.P(C) NO. 11335/18 OF THIS HON'BLE COURT DATED 04.04.2018. -47- WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 39197/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF ORDER DATED 30.8.2018. EXHIBIT P2 A TRUE COPY OF APPEAL DATED 15.10.2018. EXHIBIT P3 A TRUE COPY OF DEMAND NOTICE DATED 30.8.2018. EXHIBIT P4 A TRUE COPY OF DEMAND PRIOR TO THE ATACHMENT DATED 10.11.2018. "