Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 3RD DAY OF NOVEMBER 2022 / 12TH KARTHIKA, 1944 WA NO. 1104 OF 2019 AGAINST THE JUDGMENT IN WP(C) 34658/2018 OF HIGH COURT OF KERALA APPELLANT:
PANAKKATHOTTAM AGRO RUBBER PARK, EDAKURUSSI, KARIMBA, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, P.M.ABRAHAM, S/O.MATHAI, AGED 66.
BY ADVS.
HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA
RESPONDENTS:
1 THE ASST. COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, SPECIAL CIRCLE, PALAKKAD - 678 001.
2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001.
3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695 001.
BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL
OTHER PRESENT:
SR. GP. V.K. SHAMSUDHEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03.11.2022, ALONG WITH WA.1056/2019, 1105/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA Nos.1104/2019, 1056/2019, 1105/2019, 1398/2019, 1416/2019, 1507/2019, 1945/2019, 2537/2019
-2-
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 3RD DAY OF NOVEMBER 2022 / 12TH KARTHIKA, 1944 WA NO. 1056 OF 2019 AGAINST THE JUDGMENT IN WP(C) 30077/2018 OF HIGH COURT OF KERALA APPELLANT:
DEN NETWORKS LTD.
DR.KOSHY'S ARCADE, 2ND FLOOR, PLOT NO.153/8,A2,OPP.OBERON MALL, BYEPASS ROAD, EDAPPALLY, KOCHI-24, REPRESENTED BY JAIFER.V.K., AVP OPERATIONS
BY ADVS.
HARISANKAR V. MENON MEERA V.MENON K.KRISHNA RESPONDENTS:
1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, 2ND CIRCLE, KALAMASSERY AT CIVIL STATION, KAKKANAD-682 030 2 STATE TAX OFFICER (IB), STATE GST DEPARTMENT, ERNAKULAM AT EDAPPALLY 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAURAM-695 001
BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL
WA Nos.1104/2019, 1056/2019, 1105/2019, 1398/2019, 1416/2019, 1507/2019, 1945/2019, 2537/2019
-3- OTHER PRESENT:
SR. GP. V.K. SHAMSUDHEEN
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03.11.2022, ALONG WITH WA.1104/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA Nos.1104/2019, 1056/2019, 1105/2019, 1398/2019, 1416/2019, 1507/2019, 1945/2019, 2537/2019
-4-
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 3RD DAY OF NOVEMBER 2022 / 12TH KARTHIKA, 1944 WA NO. 1105 OF 2019 AGAINST THE JUDGMENT IN WP(C) 25260/2018 OF HIGH COURT OF KERALA APPELLANT:
MURALEEDHARAN K.T.K., AGED 41 YEARS PROPRIETOR, M/S.ELITE ENTERPRISES, P.T.ROAD, VADAKARA, KOZHIKODE - 673 101.
BY ADVS.
HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, VADAKARA - 673 101.
2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001.
3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETRIAT, THIRUVANANTHAPURAM - 695 001.
BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL
WA Nos.1104/2019, 1056/2019, 1105/2019, 1398/2019, 1416/2019, 1507/2019, 1945/2019, 2537/2019
-5- OTHER PRESENT:
SR. GP. V.K. SHAMSUDHEE
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03.11.2022, ALONG WITH WA.1104/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA Nos.1104/2019, 1056/2019, 1105/2019, 1398/2019, 1416/2019, 1507/2019, 1945/2019, 2537/2019
-6-
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 3RD DAY OF NOVEMBER 2022 / 12TH KARTHIKA, 1944 WA NO. 1398 OF 2019 AGAINST THE JUDGMENT IN WP(C) 16076/2018 OF HIGH COURT OF KERALA APPELLANT:
DEN NETWORKS LTD DR. KOSHY'S ARCADE, 2ND FLOOR, OPP. OBERON MALL, BYEPASS ROAD, EDAPPALLY, KOCHI - 24, REPRESENTED BY JAIFER V. K., GENERAL MANAGER - OPERATIONS
BY ADVS.
HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, KALAMASSERY AT CIVIL STATION, KAKKANAD - 682 030 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001 3 SECRETARY TAX DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001
BY ADVS.
SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL
WA Nos.1104/2019, 1056/2019, 1105/2019, 1398/2019, 1416/2019, 1507/2019, 1945/2019, 2537/2019
-7- SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS
OTHER PRESENT:
SR. GP. V.K. SHAMSUDHEEN
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03.11.2022, ALONG WITH WA.1104/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA Nos.1104/2019, 1056/2019, 1105/2019, 1398/2019, 1416/2019, 1507/2019, 1945/2019, 2537/2019
-8-
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 3RD DAY OF NOVEMBER 2022 / 12TH KARTHIKA, 1944 WA NO. 1416 OF 2019 AGAINST THE JUDGMENT IN WP(C) 575/2019 OF HIGH COURT OF KERALA APPELLANT:
PANAKKATHOTTAM AGRO RUBBER PARK EDAKURUSSI,KARIMBA,PALAKKAD,REPRESENTED BY ITS MANAGING PARTNER,P.M.ABRAHAM,S/O.MATHAI, AGED 66.
BY ADVS.
HARISANKAR V. MENON MEERA V.MENON
RESPONDENTS:
1 THE ASST. COMMISSIONER OF STATE TAX STATE GST DEPARTMENT,SPECIAL CIRCLE, PALAKKAD-678001.
2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM- 695001.
3 SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695001.
BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL
WA Nos.1104/2019, 1056/2019, 1105/2019, 1398/2019, 1416/2019, 1507/2019, 1945/2019, 2537/2019
-9- OTHER PRESENT:
SR. GP. V.K. SHAMSUDHEEN
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03.11.2022, ALONG WITH WA.1104/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA Nos.1104/2019, 1056/2019, 1105/2019, 1398/2019, 1416/2019, 1507/2019, 1945/2019, 2537/2019
-10-
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 3RD DAY OF NOVEMBER 2022 / 12TH KARTHIKA, 1944 WA NO. 1507 OF 2019 AGAINST THE JUDGMENT IN WP(C) 17495/2018 OF HIGH COURT OF KERALA APPELLANT:
DENSON T.
AGED 42 YEARS PROPRIETOR, M/S.DENZ MOTORS, KOWDIAR, THIRUVANANTHAPURAM.
BY ADV HARISANKAR V. MENON
RESPONDENTS:
1 THE STATE TAX OFFICER, 1ST CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695002.
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 AND CUSTOMS, DEPARTMENT OF REVENUE , MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI.
BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL
WA Nos.1104/2019, 1056/2019, 1105/2019, 1398/2019, 1416/2019, 1507/2019, 1945/2019, 2537/2019
-11- OTHER PRESENT:
SR. GP. V.K. SHAMSUDHEEN
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03.11.2022, ALONG WITH WA.1104/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA Nos.1104/2019, 1056/2019, 1105/2019, 1398/2019, 1416/2019, 1507/2019, 1945/2019, 2537/2019
-12-
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 3RD DAY OF NOVEMBER 2022 / 12TH KARTHIKA, 1944 WA NO. 1945 OF 2019 AGAINST THE JUDGMENT IN WP(C) 16070/2018 OF HIGH COURT OF KERALA APPELLANT:
M/S/.NORWALK CONSTRUCTIONS PRIVATE LTD., V-302 AND 303, SHORNUR ROAD, NEAR VIYYIR BRIDGE, THRISSUR - 680 022, REPRESENTED BY ITS MANAGING DIRECTOR, DR. V. K. ABDUL AZEEZ.
BY ADVS.
HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER (WORKS CONTRACT), STATE GOODS AND SERVICES TAX DEPARTMENT, THRISSUR - 680 004.
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 AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 9001.
WA Nos.1104/2019, 1056/2019, 1105/2019, 1398/2019, 1416/2019, 1507/2019, 1945/2019, 2537/2019
-13- OTHER PRESENT:
SR. GP. V.K. SHAMSUDHEEN
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03.11.2022, ALONG WITH WA.1104/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA Nos.1104/2019, 1056/2019, 1105/2019, 1398/2019, 1416/2019, 1507/2019, 1945/2019, 2537/2019
-14-
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 3RD DAY OF NOVEMBER 2022 / 12TH KARTHIKA, 1944 WA NO. 2537 OF 2019 AGAINST THE JUDGMENT IN WP(C) 14383/2019 OF HIGH COURT OF KERALA APPELLANT:
GLOBAL CAR CARE MANIPUZHA, NATTAKOM, KOTTAYAM, REPRESENTED BY ITS MANAGING PARTNER, ARJUN.E. VASUDEVAN
BY ADVS.
HARISANKAR V. MENON MEERA V.MENON SMT.K.KRISHNA
RESPONDENTS:
1 THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, KOTTAYAM-686 001 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 AND CUSTOMS, DEPARTMENT OF INDIA, NEW DELHI-110 9001
BY ADV GOVT. PLEADER (B/O)
WA Nos.1104/2019, 1056/2019, 1105/2019, 1398/2019, 1416/2019, 1507/2019, 1945/2019, 2537/2019
-15- OTHER PRESENT:
SR. GP. V.K. SHAMSUDHEEN
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 03.11.2022, ALONG WITH WA.1104/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA Nos.1104/2019, 1056/2019, 1105/2019, 1398/2019, 1416/2019, 1507/2019, 1945/2019, 2537/2019
-16- JUDGMENT
[WA Nos.1104/2019, 1056/2019, 1105/2019, 1398/2019, 1416/2019, 1507/2019, 1945/2019, 2537/2019]
S.V. Bhatti, J.
Memo is filed to not press the prayers in the writ appeals.
The prayer as made is allowed. Writ appeals are dismissed accordingly.
Sd/- S.V.BHATTI JUDGE
Sd/- BECHU KURIAN THOMAS JUDGE JS