Vajra Wheel Impex and Cera Sanitaryware Ltd and The Himalaya Drug Company and Shifa Agencies and Elamkulam Farm and Sunil Catering Services and Gurupriya Fashion Jewellery and Mayuri Textiles and Kavungal Green Super Market and Kalyan Dresses and Periyar Motors and World Wide Timbers V. The State Tax Officer, State Goods and Services Tax Department, Sulthan Bathery and The State of Kerala and Union of India

WP(C)/16254/2018

AI Insights

The case involves multiple writ petitions filed by various petitioners challenging the assessment orders and penalty notices issued 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 were barred by limitation under Section 25(1) of the KVAT Act. The High Court of Kerala, led by Justice Dama Seshadri Naidu, heard these petitions along with several connected cases on January 11, 2019. The court dismissed the petitions, referencing a prior judgment that had addressed similar issues.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 816126 (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
• Assessee Lawyers: K S NAIR
• Keywords: Assessment Order; Demand barred by limitation; Demand barred by limitation; Interim order; Penalty 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. 24053 of 2018 PETITIONER: VAJRA WHEEL IMPEX SBP DOOR NO.VII/447, NEAR VICTORY HOSPITAL, SULTHAN BATHERY-673 592. REPRESENTED BY ITS PROPRIETOR, SRI. RAJASEKHARAN P.K BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, SULTHAN BATHERY,WAYANAD-PIN-673 592. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK,NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).16053/2018, WP(C).16254/2018, WP(C).16851/2018, WP(C).17051/2018, WP(C).17454/2018, WP(C).18654/2018, WP(C).19255/2018, WP(C).20024/2018, WP(C).20025/2018, WP(C).20053/2018, WP(C).20453/2018, WP(C).20454/2018, WP(C).20651/2018, WP(C).20652/2018, WP(C).20653/2018, WP(C).20654/2018, WP(C).21052/2018, WP(C).21054/2018, WP(C).22051/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24053 of 2018 & 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. 16053 of 2018 PETITIONERS: CERA SANITARYWARE LTD 1ST FLOOR,BAY PRIDE TOWER AND MALL, MARINE DRIVE, ERNAKULAM-682 931. REPRESENTED BY ITS ASSISTANT MANAGER, MR.JAYARAGHAVAN P.M. BY ADVS. SMT.K.LATHA SMT.M.K.HAJARA RESPONDENTS : 1 THE INTELLIGENCE OFFICER SQUAD NO.IV,COMMERCIAL TAXES, THRISSUR-680 003. 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 CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110 001. 5 THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES,THRISSUR-680 003. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., WP(C).No. 24053 of 2018 & CONN. CASES -3- SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.JAGADEESH LAKSHMAN CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24053/2018, WP(C).22051/2018, WP(C).21052/2018, WP(C).20652/2018, WP(C).20651/2018, WP(C).20654/2018, WP(C).20653/2018, WP(C).20453/2018, WP(C).20454/2018, WP(C).20025/2018, WP(C).20024/2018, WP(C).20053/2018, WP(C).19255/2018, WP(C).18654/2018, WP(C).16851/2018, WP(C).16254/2018, WP(C).21054/2018, WP(C).17454/2018, WP(C).17051/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24053 of 2018 & 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. 16254 of 2018 PETITIONER: M/S. THE HIMALAYA DRUG COMPANY 27/2164, ANANTHURUTHYCHIRA ROAD,KASTHURBA NAGAR, KADAVANTHARA,KOCHI – 682 020, REPRESENTED BY IT'S C & F MR. G.MANIKANDAN. BY ADV. SMT.K.LATHA RESPONDENTS: 1 THE ASSISTANT COMMISSIONER O/O THE ASSISTANT COMMISSIONER (ASSESSMENT),COMMERCIAL TAXES, SPECIAL CIRCLE – I, ERNAKULAM - 682 019. 2 THE COMMISSIONER DEPARTMENT OF COMMERCIAL 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 CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INIDA,NEW DELHI - 110 001. 5 THE INSPECTING ASSISTANT 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 WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS WP(C).No. 24053 of 2018 & CONN. CASES -5- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24053/2018, WP(C).22051/2018, WP(C).21052/2018, WP(C).20652/2018, WP(C).20651/2018, WP(C).20654/2018, WP(C).20653/2018, WP(C).20453/2018, WP(C).20454/2018, WP(C).20025/2018, WP(C).20024/2018, WP(C).20053/2018, WP(C).19255/2018, WP(C).18654/2018, WP(C).16851/2018, WP(C).16053/2018, WP(C).21054/2018, WP(C).17454/2018, WP(C).17051/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24053 of 2018 & 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. 16851 of 2018 PETITIONERS: ABDUL NAZER AGED 40 YEARS, S/O. MUHAMMED HANEEFA PROPRIETOR, M/S. SHIFA AGENCIES, 520, GANDHINAGAR,PUTHENPATHA, 9, KOZHINJAMPARA, PALAKKAD DISTRICT BY ADVS. SRI.G.HARIHARAN SMT.K.S.SMITHA SRI.PRAVEEN.H. SRI.V.R.SANJEEV KUMAR RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, CHITTUR TALUK, PALAKKAD DISTRICT- 678 701 2 THE INTELLIGENCE OFFICER OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER(INTELLIGENCE), STATE GOODS AND SERVICE TAX DEPARTMENT, ALAKKAD- 678 001 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM- 695 001 4 THE SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT, THIRUANANTHAPURAM- 695 001 5 THE CENTRAL BOARD OF EXCISE & CUSTOMS WP(C).No. 24053 of 2018 & CONN. CASES -7- DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NEW DELHI-110 001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24053/2018, WP(C).22051/2018, WP(C).21052/2018, WP(C).20652/2018, WP(C).20651/2018, WP(C).20654/2018, WP(C).20653/2018, WP(C).20453/2018, WP(C).20454/2018, WP(C).20025/2018, WP(C).20024/2018, WP(C).20053/2018, WP(C).19255/2018, WP(C).18654/2018, WP(C).16254/2018, WP(C).16053/2018, WP(C).21054/2018, WP(C).17454/2018, WP(C).17051/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24053 of 2018 & CONN. CASES -8- 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. 17051 of 2018 PETITIONERS: M/S ELCARE SYSTEMS PVT.LTD., 72/2314, ELCARE HOUSE,CHITTOOR ROAD, PACHALAM,COCHIN-682 012, REPRESENTED BY AUSTIN LOPEZ, MANAGING DIRECTOR. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENTS: 1 ASSISTANT COMMISSIONER SPECIAL CIRCLE-I,SGST DEPARTMENT, TAX COMPLEX, PERUMANOOR P.O., ERNAKULAM-682 015. 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. 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.A.SREEKALA SC CENTRAL BOARD OF EXCISE AMP WP(C).No. 24053 of 2018 & CONN. CASES -9- CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24053/2018, WP(C).22051/2018, WP(C).21052/2018, WP(C).20652/2018, WP(C).20651/2018, WP(C).20654/2018, WP(C).20653/2018, WP(C).20453/2018, WP(C).20454/2018, WP(C).20025/2018, WP(C).20024/2018, WP(C).20053/2018, WP(C).19255/2018, WP(C).18654/2018, WP(C).16851/2018, WP(C).16254/2018, WP(C).16053/2018, WP(C).21054/2018, WP(C).17454/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24053 of 2018 & CONN. CASES -10- 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. 17454 of 2018 PETITIONER: RAJESH KUMAR A AGED 46 YEARS, M/S.ELAMKULAM FARM, MALESAMANGALAM, THIRUVALLAWMALA,THRISSUR DISTRICT. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER KERALA STATE GOODS AND SERVICE,TAX DEPARTMENT,WADAKKANCHERY 680 582. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM 695 001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY,FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 4 CENTRAL BOAD 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 WP(C).No. 24053 of 2018 & CONN. CASES -11- SRI.B.RAJESH (KOTTAYAM) THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24053/2018, WP(C).22051/2018, WP(C).21052/2018, WP(C).20652/2018, WP(C).20651/2018, WP(C).20654/2018, WP(C).20653/2018, WP(C).20453/2018, WP(C).20454/2018, WP(C).20025/2018, WP(C).20024/2018, WP(C).20053/2018, WP(C).19255/2018, WP(C).18654/2018, WP(C).16851/2018, WP(C).16254/2018, WP(C).16053/2018, WP(C).21054/2018, WP(C).17051/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24053 of 2018 & CONN. CASES -12- 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. 18654 of 2018 PETITIONER: M/S. SUNIL CATERING SERVICES V/356B, VELLANIKKARA P.O., CHIRAKKEKKODE, THRISSUR-680 654, REPRESENTED BY ITS MANAGING PARTNER, SRI. P.K. SUNIL. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER (IB) (FORMERLY: INTELLIGENCE OFFICER (IB), STATE GOODS AND SERVICES TAX DEPARTMENT, PUTHOLE,THRISSUR-680 004. 2 STATE TAX OFFICER (FORMERLY: COMMERCIAL TAX OFFICER),1ST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, PUTHOLE,THRISSUR-680 004. 3 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 022. 4 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 5 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. WP(C).No. 24053 of 2018 & CONN. CASES -13- 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 11.01.2019, ALONG WITH WP(C).24053/2018, WP(C).22051/2018, WP(C).21052/2018, WP(C).20652/2018, WP(C).20651/2018, WP(C).20654/2018, WP(C).20653/2018, WP(C).20453/2018, WP(C).20454/2018, WP(C).20025/2018, WP(C).20024/2018, WP(C).20053/2018, WP(C).19255/2018, WP(C).16851/2018, WP(C).16254/2018, WP(C).16053/2018, WP(C).21054/2018, WP(C).17454/2018, WP(C).17051/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24053 of 2018 & 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. 19255 of 2018 PETITIONER: B.SATHIKUMAR M/S. GURUPRIYA FASHION JEWELLERY, USHA BHAVAN, BYPASS JUNCTION, KAZHAKUTTAM, THIRUVANANTHAPURAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, 3RD CIRCLE, THIRUVANANTHAPURAM - 695 002. 2 THE COMMISSIONER STATE GOODS & 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 11.01.2019, ALONG WITH WP(C).24053/2018, WP(C).22051/2018, WP(C).21052/2018, WP(C).20652/2018, WP(C).20651/2018, WP(C).20654/2018, WP(C).20653/2018, WP(C).20453/2018, WP(C).20454/2018, WP(C).20025/2018, WP(C).20024/2018, WP(C).No. 24053 of 2018 & CONN. CASES -15- WP(C).20053/2018, WP(C).18654/2018, WP(C).16851/2018, WP(C).16254/2018, WP(C).16053/2018, WP(C).21054/2018, WP(C).17454/2018, WP(C).17051/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24053 of 2018 & CONN. CASES -16- 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. 20024 of 2018 PETITIONER: K.MOIDUTTY AGED 57 YEARS PROPRIETOR, K.M.SAW MILL,XI/509,VALANCHERY ROAD,KOPPAM,PALAKKAD. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA,PATTAMBI,PALAKKAD DISTRICT-679 303. 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 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.THOMAS MATHEW NELLIMOOTTIL SC CENTRAL BOARD OF WP(C).No. 24053 of 2018 & CONN. CASES -17- EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24053/2018, WP(C).22051/2018, WP(C).21052/2018, WP(C).20652/2018, WP(C).20651/2018, WP(C).20654/2018, WP(C).20653/2018, WP(C).20453/2018, WP(C).20454/2018, WP(C).20025/2018, WP(C).20053/2018, WP(C).19255/2018, WP(C).18654/2018, WP(C).16851/2018, WP(C).16254/2018, WP(C).16053/2018, WP(C).21054/2018, WP(C).17454/2018, WP(C).17051/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24053 of 2018 & 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. 20025 of 2018 PETITIONER: SUJITH. V AGED 44 YEARS PROPRIETOR, M/S.MAYURI TEXTILES, MARKET ROAD, KANNUR. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE STATE TAX OFFICER (INVESTIGATION BRANCH STATE GOODS AND SERVICE TAX DEPARTMENT, KANNUR-670 002. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002. 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-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 WP(C).No. 24053 of 2018 & CONN. CASES -19- AND CUSTOMS SRI.RAMAVARMA REGHUNATHAN THAMBURAN SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24053/2018, WP(C).22051/2018, WP(C).21052/2018, WP(C).20652/2018, WP(C).20651/2018, WP(C).20654/2018, WP(C).20653/2018, WP(C).20453/2018, WP(C).20454/2018, WP(C).20024/2018, WP(C).20053/2018, WP(C).19255/2018, WP(C).18654/2018, WP(C).16851/2018, WP(C).16254/2018, WP(C).16053/2018, WP(C).21054/2018, WP(C).17454/2018, WP(C).17051/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24053 of 2018 & 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. 20053 of 2018 PETITIONER: REUBEN TERIN M/S.BIG.C, ATHAN ARCADE, ATHIRAMPUZHA.P.O., THELLAKOM, KOTTAYAM DISTRICT, PIN- 686 630, (REPRESENTED BY POWER OF ATTORNEY HOLDER TERRIN JOSE) BY ADVS. SRI.S.SURESH BABU (CHERUNNIYOOR) SRI.AJI V.DEV RESPONDENTS: 1 THE STATE TAX OFFICER S.G& S.T DEPARTMENT,ETTUMANOOR.P.O., KOTTAYAM- 695 002 2 THE ASSISTANT COMMISSIONER S.G& S.T DEPARTMENT, KOTTAYAM,PIN-686 001 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM- 695 002 4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY ITS CHAIRMAN,DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI- 110 001 5 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY,MINISTRY OF FINANCE,DEPARTMENT OF REVENUE, NORTH BLOCKNEW DELHI- 110 001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., WP(C).No. 24053 of 2018 & CONN. CASES -21- ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24053/2018, WP(C).22051/2018, WP(C).21052/2018, WP(C).20652/2018, WP(C).20651/2018, WP(C).20654/2018, WP(C).20653/2018, WP(C).20453/2018, WP(C).20454/2018, WP(C).20025/2018, WP(C).20024/2018, WP(C).19255/2018, WP(C).18654/2018, WP(C).16851/2018, WP(C).16254/2018, WP(C).16053/2018, WP(C).21054/2018, WP(C).17454/2018, WP(C).17051/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24053 of 2018 & 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. 20453 of 2018 PETITIONER: NELLOOR PAINTS AND HARDWARES PERUNNA, CHANGANACHERRY, BY PROPREITOR, VARGHESE N.ANTONY. BY ADV. SRI.V.V.GEORGEKUTTY RESPONDENTS: 1 INTELLIGENCE OFFICER (IB) COMMERCIAL TAXES,KOTTAYAM-686 001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002. 4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI-110 001. 5 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE,DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. 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., WP(C).No. 24053 of 2018 & CONN. CASES -23- SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI. L.RAM MOHAN CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24053/2018, WP(C).22051/2018, WP(C).21052/2018, WP(C).20652/2018, WP(C).20651/2018, WP(C).20654/2018, WP(C).20653/2018, WP(C).20454/2018, WP(C).20025/2018, WP(C).20024/2018, WP(C).20053/2018, WP(C).19255/2018, WP(C).18654/2018, WP(C).16851/2018, WP(C).16254/2018, WP(C).16053/2018, WP(C).21054/2018, WP(C).17454/2018, WP(C).17051/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24053 of 2018 & 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. 20454 of 2018 PETITIONER: M/S. AISWARYA TRADERS VELLARA HOUSE, VYLATHUR P.O.,NHAMANGHAT, THRISSUR, REPRESENTED BY ITS PROPRIETRIX,SMT.MERCY P.V. BY ADVS. SRI.K.SRIKUMAR (SR.) SRI.K.MANOJ CHANDRAN RESPONDENTS: 1 THE STATE TAX OFFICER-I STATE GOODS AND SERVICE TAX DEPARTMENT, CHAVAKKAD-680 001. 2 THE DEPUTY COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, THRISSUR-680 001. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 4 STATE OF KERALA REPRESENTED BY SECRETARY TO TAXES, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 5 UNION OF INDIA REPRESENTED BY SECRETARY TO FINANCES,FINANCE DEPARTMENT, NEW DELHI-110 001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. WP(C).No. 24053 of 2018 & CONN. CASES -25- UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SRI. L.RAM MOHAN CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24053/2018, WP(C).22051/2018, WP(C).21052/2018, WP(C).20652/2018, WP(C).20651/2018, WP(C).20654/2018, WP(C).20653/2018, WP(C).20453/2018, WP(C).20025/2018, WP(C).20024/2018, WP(C).20053/2018, WP(C).19255/2018, WP(C).18654/2018, WP(C).16851/2018, WP(C).16254/2018, WP(C).16053/2018, WP(C).21054/2018, WP(C).17454/2018, WP(C).17051/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24053 of 2018 & 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. 20651 of 2018 PETITIONER: JOHNSON K.J. PROPRIETOR, M/S. KAVUNGAL GREEN SUPER MARKET, CHALAKUDY. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, CHALAKUDY-680 307. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, 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. 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.R.PRASANTH KUMAR CGC WP(C).No. 24053 of 2018 & CONN. CASES -27- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24053/2018, WP(C).22051/2018, WP(C).21052/2018, WP(C).20652/2018, WP(C).20654/2018, WP(C).20653/2018, WP(C).20453/2018, WP(C).20454/2018, WP(C).20025/2018, WP(C).20024/2018, WP(C).20053/2018, WP(C).19255/2018, WP(C).18654/2018, WP(C).16851/2018, WP(C).16254/2018, WP(C).16053/2018, WP(C).21054/2018, WP(C).17454/2018, WP(C).17051/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24053 of 2018 & 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. 20652 of 2018 PETITIONER: T.S. BELARAMAN PROPRIETOR, M/S. KALYAN DRESSES, M.O ROAD, THRISSUR. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES,I CIRCLE, THRISSUR 680 004. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM 695 001. 3 THE SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA, 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. 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.R.PRASANTH KUMAR CGC WP(C).No. 24053 of 2018 & CONN. CASES -29- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24053/2018, WP(C).22051/2018, WP(C).21052/2018, WP(C).20651/2018, WP(C).20654/2018, WP(C).20653/2018, WP(C).20453/2018, WP(C).20454/2018, WP(C).20025/2018, WP(C).20024/2018, WP(C).20053/2018, WP(C).19255/2018, WP(C).18654/2018, WP(C).16851/2018, WP(C).16254/2018, WP(C).16053/2018, WP(C).21054/2018, WP(C).17454/2018, WP(C).17051/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24053 of 2018 & 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. 20653 of 2018 PETITIONER: K.P.SURESH PROPRIETOR, M/S.K.N.PARAMESWARAN SONS, MUTHUVARA, THRISSUR. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE AGRICULTURAL INCOME TAX & STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE, THRISSUR-680 004. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF REVENUE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., WP(C).No. 24053 of 2018 & CONN. CASES -31- SRI.R.PRASANTH KUMAR CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24053/2018, WP(C).22051/2018, WP(C).21052/2018, WP(C).20652/2018, WP(C).20651/2018, WP(C).20654/2018, WP(C).20453/2018, WP(C).20454/2018, WP(C).20025/2018, WP(C).20024/2018, WP(C).20053/2018, WP(C).19255/2018, WP(C).18654/2018, WP(C).16851/2018, WP(C).16254/2018, WP(C).16053/2018, WP(C).21054/2018, WP(C).17454/2018, WP(C).17051/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24053 of 2018 & 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. 20654 of 2018 PETITIONER: PERIYAR MOTORS PERIYAR TOWERS, COMPANYPADY, ALUVA, ERNAKULAM DISTRICT, PIN: 683 106, REPRESENTED BY ITS MANAGING PARTNER AGISON JOSEPH BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 ASSISTANT COMMISSIONER SGST DEPARTMENT, SPECIAL CIRCLE, MATTANCHERRY AT ALUVA, ERNAKULAM DISTRICT, PIN: 683 106. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM 695 001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46,NORTH BLOCK, NEW DELHI 110 001 BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., WP(C).No. 24053 of 2018 & CONN. CASES -33- 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.R.PRASANTH KUMAR CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24053/2018, WP(C).22051/2018, WP(C).21052/2018, WP(C).20652/2018, WP(C).20651/2018, WP(C).20653/2018, WP(C).20453/2018, WP(C).20454/2018, WP(C).20025/2018, WP(C).20024/2018, WP(C).20053/2018, WP(C).19255/2018, WP(C).18654/2018, WP(C).16851/2018, WP(C).16254/2018, WP(C).16053/2018, WP(C).21054/2018, WP(C).17454/2018, WP(C).17051/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24053 of 2018 & CONN. CASES -34- 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. 21052 of 2018 PETITIONER: M/S. WORLD WIDE TIMBERS KALLAI, KOZHIKODE, REPRESENTED BY ITS PARTNER, ABDUL RAZACK. BY ADVS. SRI.A.V.MURALIDHARAN SRI.C.AJITH KUMAR RESPONDENTS: 1 THE STATE TAX OFFICER- VTH CIRCLE DEPARTMENT OF STATE GOODS AND SERVICES TAX, KOZHIKODE DISTRICT- 673 001 2 THE STATE TAX OFFICER (RECOVERY) O/O. INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE DISTRICT-673 006. 3 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,KARAMANA.P.O., THIRUVANANTHAPURAM DISTRICT-695 001 4 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM DISTRICT-695 001 5 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001 BY ADVS. WP(C).No. 24053 of 2018 & CONN. CASES -35- ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.R.HARISHANKAR SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24053/2018, WP(C).22051/2018, WP(C).20652/2018, WP(C).20651/2018, WP(C).20654/2018, WP(C).20653/2018, WP(C).20453/2018, WP(C).20454/2018, WP(C).20025/2018, WP(C).20024/2018, WP(C).20053/2018, WP(C).19255/2018, WP(C).18654/2018, WP(C).16851/2018, WP(C).16254/2018, WP(C).16053/2018, WP(C).21054/2018, WP(C).17454/2018, WP(C).17051/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24053 of 2018 & CONN. CASES -36- 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. 21054 of 2018 PETITIONER: M/S. KAYNES TECHNOLOGY INDIA PVT LTD. SULAKSHANA, 38/606, TRIPTHI LANE, S.A.ROAD, COCHIN, REPRESENTED BY ITS AUTHORISED SIGNATORY SRI.RAVI P.IYPE. BY ADVS. SRI.RAJESH NAMBIAR SRI.N.R.SAJ RESPONDENTS: 1 ASST. COMMISSIONER (WORKS CONTRACT), STATE GOODS & SERVICE TAX DEPARTMENT ERNAKULAM, PIN-682 031 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM, PIN-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 11.01.2019, ALONG WITH WP(C).24053/2018, WP(C).22051/2018, WP(C).21052/2018, WP(C).20652/2018, WP(C).20651/2018, WP(C).20654/2018, WP(C).20653/2018, WP(C).20453/2018, WP(C).20454/2018, WP(C).20025/2018, WP(C).20024/2018, WP(C).20053/2018, WP(C).19255/2018, WP(C).18654/2018, WP(C).No. 24053 of 2018 & CONN. CASES -37- WP(C).16851/2018, WP(C).16254/2018, WP(C).16053/2018, WP(C).17454/2018, WP(C).17051/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24053 of 2018 & CONN. CASES -38- 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. 22051 of 2018 PETITIONER: CITY AUTOMOBILES RUNWAY TOWER, THEKKUMURI,PALAKKAD - 679 506, REPRESENTED BY ITS PROPRIETRIX SMT. PATHUMMU. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 STATE TAX OFFICER, PALAKKAD STATE GOODS AND SERVICES TAX DEPARTMENT, PATTAMBI, PALAKKAD - 679 303. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI - 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24053/2018, WP(C).21052/2018, WP(C).20652/2018, WP(C).20651/2018, WP(C).20654/2018, WP(C).20653/2018, WP(C).20453/2018, WP(C).20454/2018, WP(C).No. 24053 of 2018 & CONN. CASES -39- WP(C).20025/2018, WP(C).20024/2018, WP(C).20053/2018, WP(C).19255/2018, WP(C).18654/2018, WP(C).16851/2018, WP(C).16254/2018, WP(C).16053/2018, WP(C).21054/2018, WP(C).17454/2018, WP(C).17051/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24053 of 2018 & CONN. CASES -40- JUDGMENT [WP(C)24053/2018, WP(C).16053/2018, WP(C).16254/2018, WP(C).16851/2018, WP(C).17051/2018, WP(C).17454/2018, WP(C).18654/2018, WP(C).19255/2018, WP(C).20024/2018, WP(C).20025/2018, WP(C).20053/2018, WP(C).20453/2018, WP(C).20454/2018, WP(C).20651/2018, WP(C).20652/2018, WP(C).20653/2018, WP(C).20654/2018, WP(C).21052/2018, WP(C).21054/2018, WP(C).22051/2018] 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 WP(C).No. 24053 of 2018 & CONN. CASES -41- APPENDIX OF WP(C) 24053/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN DATED 29.09.2014 FILED BY THE PETITIONER FOR THE YEAR 2012- 13. EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 30.06.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C)NO.13552 OF 2018. WP(C).No. 24053 of 2018 & CONN. CASES -42- APPENDIX OF WP(C) 16053/2018 PETITIONER'S/S EXHIBITS: EXT.P1: THE TRUE COPY OF THE PENALTY ORDER NO.VCR IV/470/2017-18 (2014-2015) DATED 5-2-2018, ALONG WITH THE DEMAND NOTICE THEREON DATED 5-2-2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXT.P2: THE TRUE COPY OF THE INTERIM STAY ORDER IN WPC NO.13930 OF 2018 DATED 13TH APRIL 2018. WP(C).No. 24053 of 2018 & CONN. CASES -43- APPENDIX OF WP(C) 16254/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE TRUE COPY OF THE ASSESSMENT ORDER DATED 10.4.2018 FOR THE YEAR 2014-2015 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2 THE TRUE COPY OF THE INTERIM STAY ORDER IN WPC NO. 13930 OF 2018 DATED 13TH APRIL 2018. WP(C).No. 24053 of 2018 & CONN. CASES -44- APPENDIX OF WP(C) 16851/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 19.4.2018 ISSUED U/S 25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT IN THE NAME OF THE PETITIONER EXHIBIT P2 TRUE COPY OF THE OBJECTION DATED 30.4.2018 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT IN RESPONSE TO EXHIBIT P1 NOTICE EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 7.5.2018 ISSUED U/S. 25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE DATED 7.5.2018 ISSUED BY THE 1ST RESPONDENT AGAINST THE PETITIONER EXHIBIT P5 TRUE COPY OF THE SUCH INTERIM ORDER DATED 4.4.2018 MADE IN WPC NO 11335/2018 BY THIS HON'BLE COURT. WP(C).No. 24053 of 2018 & CONN. CASES -45- APPENDIX OF WP(C) 17051/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32070262724/2011-12 DATED 26.4.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT-P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC.11335/2018 DATED 4.4.2018 WP(C).No. 24053 of 2018 & CONN. CASES -46- APPENDIX OF WP(C) 17454/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32081304892/2014-15 DATED 27/1/2018 WP(C).No. 24053 of 2018 & CONN. CASES -47- APPENDIX OF WP(C) 18654/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ANNUAL RETURN IN FORM NO.10 DATED 07.06.2014 SUBMITTED FOR 2014-15 BEFORE 2ND RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX. EXHIBIT P1(A) TRUE COPY OF ANNUAL RETURN IN FORM NO.10D DATED 07.06.2014 SUBMITTED FOR 2014-15 BEFORE 2ND RESPONDENT, FOR PROOF OF PAYMENT OF COMPOUNDED RATE OF TAX FOR COOKED FOOD. EXHIBIT P2 TRUE COPY OF AUDIT REPORT IN FORM NO.13 AND 13A DATED 31.12.2014 SUBMITTED FOR 2014-15. EXHIBIT P3 TRUE COPY OF NOTICE U/S. 67(1) ISSUED TO PETITIONER BY 1ST RESPONDENT PROPOSING TO IMPOSE PENALTY FOR 2014-15. EXHIBIT P4 TRUE COPY OF REPLY DATED 03.03.2017 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT AGAINST EXT P3 NOTICE. EXHIBIT P5 TRUE COPY OF NOTICE DATED 17.05.2018 ISSUED TO PETITIONER BY 1ST RESPONDENT, THREATENING CONFIRMING OF PENALTY U/S.67(1) FOR 2014-15, PROPOSED IN EXT. P3. EXHIBIT P6 TRUE COPY OF INTERIM ORDER DATED 04.06.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO.18069 OF 2018, IN GRANTING INTERIM PRAYER SOUGHT FOR IN THE WRIT PETITION, FOR THE REASON OF NOT HAVING JURISDICTION. WP(C).No. 24053 of 2018 & CONN. CASES -48- APPENDIX OF WP(C) 19255/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P1(B) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF ORDER IN W.P.(C) NO. 11335/18 OF THIS HON'BLE COURT. WP(C).No. 24053 of 2018 & CONN. CASES -49- APPENDIX OF WP(C) 20024/2018 PETITIONER'S/S EXHIBITS: EXT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY IST RESPONDENT FOR THE YEAR 2012-13 DATED 24.05.2018 EXT P2 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 24.05.2018. WP(C).No. 24053 of 2018 & CONN. CASES -50- APPENDIX OF WP(C) 20025/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF PENALTY ORDER ISSUED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 25- 05-2018. EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 25-05- 2018. WP(C).No. 24053 of 2018 & CONN. CASES -51- APPENDIX OF WP(C) 20053/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE SHOW-CAUSE NOTICE ISSUED U/S 25(1) OF THE KVAT ACT, 2003 FOR 2013-14 DATED 21.12.2018 EXHIBIT P2 A TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 1.3.2018 FILED ON 12.3.2018 FOR 2013-14 EXHIBIT P3 A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED FOR THE YEAR 2013-14 DATED 5.3.2018 EXHIBIT P4 A TRUE COPY OF THE SHOW-CAUSE NOTICE ISSUED U/S 25(1) OF THE KVAT ACT, 2003 FOR 2015-16 DATED 21.12.2017 EXHIBIT P5 A TRUE COPY OF THE OBJECTIONS FILED BY THE PETITIONER DATED 5.3.2018 FOR 2015-16 EXHIBIT P6 A TRUE COPY OF THE E-MAIL, REQUESTING FOR E-FILING REIVSED RETURN FOR THE YEAR 2015- 16 DATED 18.10.2016 EXHIBIT P6(A) A TRUE COPY OF THE ATTACHMENT REQUESTING FOR E-FILING REVISED RETURN FOR THE YEAR 2015-16 DATED 18.10.2016 EXHIBIT P7 A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED FOR THE YEAR 2015-16 DATED 5.3.2018 EXHIBIT P8 A TRUE COPY OF THE DEMAND NOTICE DATED 30.5.2018 FOR 2013-14 IN FORM NO.1 OF THE KERALA REVENUE RECOVERY ACT. EXHIBIT P8(A) A TRUE COPY OF THE DEMAND NOTICE DATED 30.5.2018 FOR 2015-16 IN FORM NO.1 OF THE KERALA REVENUE RECOVERY ACT. WP(C).No. 24053 of 2018 & CONN. CASES -52- APPENDIX OF WP(C) 20453/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PENALTY NOTICE U/S.67(1) DATED 28.2.2018 FOR 2014-15 ISSUED BY THE IST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE PENALTY NOTICE U/S.67(1) DATED 28.2.2018 FOR 2015-16 ISSUED BY THE IST RESPONDENT. WP(C).No. 24053 of 2018 & CONN. CASES -53- APPENDIX OF WP(C) 20454/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 06.03.2018 EXHIBIT P2 TRUE COPY OF THE REPLY LETTER DATED 17.04.2018 EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 24.05.2018 EXHIBIT P4 TRUE COPY OF RELEVANT PORTION FROM THE BUDGET SPEACH FOR THE YEAR 2007=08. EXHIBIT P5 TRUE COPY OF RELEVANT PORTION FROM THE BUDGET SPEACH FOR THE YEAR 2008-09 EXHIBIT P6 TRUE COPY OF CIRCULAR NO. 41/2007 DATED 18.03.2007. EXHIBIT P7 TRUE COPY OF CERTIFICATE DATED 27-12-2016 EXHIBIT P7A TRUE COPY OF CERTIFICATE DATED 27-12-2016 EXHIBIT P7B TRUE COPY OF CERTIFICATE DATED NIL WP(C).No. 24053 of 2018 & CONN. CASES -54- APPENDIX OF WP(C) 20651/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE NO.32080833876/2011-12 DATED 8.3.2018. WP(C).No. 24053 of 2018 & CONN. CASES -55- APPENDIX OF WP(C) 20652/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE NO. 32080524715/2015-16 DATED 24-05-2018 WP(C).No. 24053 of 2018 & CONN. CASES -56- APPENDIX OF WP(C) 20653/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32080723042/2012-13 DATED 5.6.2018. WP(C).No. 24053 of 2018 & CONN. CASES -57- APPENDIX OF WP(C) 20654/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 22/1/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P2 COPY OF REPLY DATED 30/01/2018 FILED BY THE PETITIONER TO EXT.P1 EXHIBIT P2(A) COPY OF FURTHER REPLY DATED 26/3/2018, FILED BY THE PETITIONER TO EXT.P1 EXHIBIT P2(B) COPY OF FURTHER REPLY DATED 28/3/2018, FILED BY THE PETITIONER TO EXT.P1 EXHIBIT P2(C) COPY OF FURTHER REPLY DATED 15/5/2018, FILED BY THE PETITIONER TO EXT.P1 EXHIBIT P3 COPY OF ORDER DATED 24/5/2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2011-12 EXHIBIT P4 COPY OF NOTICE DATED 31/1/2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2011-12 EXHIBIT P4(A) COPY OF NOTICE DATED 31/1/2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14 EXHIBIT P4(B) COPY OF NOTICE DATED 31/1/2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15 EXHIBIT P4(C) COPY OF NOTICE DATED 31/1/2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16 EXHIBIT P5 COPY OF REPLY DATED 22/2/2018 FILED BY THE PETITIONER TO EXT.P4 EXHIBIT P5(A) COPY OF REPLY DATED 22/2/2018 FILED BY THE PETITIONER TO EXT.P4(A) EXHIBIT P5(B) COPY OF REPLY DATED 22/2/2018 FILED BY THE PETITIONER TO EXT.P4(B) EXHIBIT P5(C) COPY OF REPLY DATED 22/2/2018 FILED BY THE PETITIONER TO EXT.P4(C) WP(C).No. 24053 of 2018 & CONN. CASES -58- EXHIBIT P6 COPY OF NOTICE DATED 16/3/2018 ISSUED BY THE 1ST RESPONDENT U/S.95 FOR THE YEAR 2012-13 EXHIBIT P6(A) COPY OF NOTICE DATED 16/3/2018 ISSUED BY THE 1ST RESPONDENT U/S.95 FOR THE YEAR 2013-14 EXHIBIT P6(B) COPY OF NOTICE DATED 16/3/2018 ISSUED BY THE 1ST RESPONDENT U/S.95 FOR THE YEAR 2014-15 EXHIBIT P6(C) COPY OF NOTICE DATED 16/3/2018 ISSUED BY THE 1ST RESPONDENT U/S.95 FOR THE YEAR 20115-16 EXHIBIT P7 COPY OF REPLY DATED 26/3/2018 FILED BY THE PETITIONER TO EXT.P6 EXHIBIT P7(A) COPY OF REPLY DATED 26/3/2018 FILED BY THE PETITIONER TO EXT.P6(A) EXHIBIT P7(B) COPY OF REPLY DATED 26/3/2018 FILED BY THE PETITIONER TO EXT.P6(B) EXHIBIT P7(C) COPY OF REPLY DATED 26/3/2018 FILED BY THE PETITIONER TO EXT.P6(C) EXHIBIT P8 COPY OF INTERIM ORDER DATED 13/4/2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552/2018 WP(C).No. 24053 of 2018 & CONN. CASES -59- APPENDIX OF WP(C) 21052/2018 PETITIONER'S/S EXHIBITS: EXT.P1 COPY OF THE NOTICE U/S.25(1) OF THE KVAT ACT DATED 14/02/2018 ISSUED BY THE 1ST RESPONDENT. EXT.P2 COPY OF THE REPLY DATED 21/02/2018 ISSUED BY THE PETITIONER TO THE 1ST RESPONDENT. EXT.P3 COPY OF THE ORDER DATED 16/4/2018 ISSUED BY THE 1ST RESPONDENT. EXT.P4 COPY OF THE DEMAND NOTICE DATED 19/06/2018 ISSUED BY THE 2ND RESPONDENT AND ENGLISH TRANSLATION. WP(C).No. 24053 of 2018 & CONN. CASES -60- APPENDIX OF WP(C) 21054/2018 PETITIONER'S/S EXHIBITS: EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 12.06.2018 FOR THE YEAR 2014-15 ISSUED UNDER SECTION 25 OF THE KVAT ACT EXT.P2 TRUE COPY OF THE INTERIM ORDER DATED 04.04.2018 IN WP(C)NO.11335/2018 EXT.P3 TRUE COPY OF THE INTERIM ORDER DATED 12.04.2018 IN WP(C)NO.13136/2018 WP(C).No. 24053 of 2018 & CONN. CASES -61- APPENDIX OF WP(C) 22051/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF ANNUAL RETURN FOR THE YEAR 2011-12 FILED BY THE PETITIONER DATED 04.07.2012 EXHIBIT P2. COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 26.12.2017 EXHIBIT P3. COPY OF THE REPLY TO EXT. P2 DATED 4.4.2018 FILED BY THE PETITIONER EXHIBIT P4. COPY OF ASSESSMENT ORDER DATED 20.4.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P5. COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P. (C)NO.13552 OF 2018 "