BharatTaxGST

M/S. Best Auto Distributors vs. State Of Kerala

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WP(C)/24982/2018HC KeralaGSTCNR KLHC01056569201821 August 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI37 pages
AI SummaryRemanded

Facts

Multiple writ petitions were filed by various traders challenging assessment orders and notices issued under Section 25(1) of the Kerala Value Added Tax (KVAT) Act, 2003, for assessment years ranging from 2011-12 to 2015-16. These petitions were heard together by the High Court.

Held

The provided judgment text is incomplete, omitting the court's actual decision. Therefore, the specific holding of the Court cannot be determined from the available information.

Key Issues

The key legal issue appears to be the validity of assessment orders and notices issued under the KVAT Act for pre-GST periods, though the specific grounds of challenge are not detailed in the provided text.

Sections Cited

Section 25(1) of the KVAT Act 2003

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 21ST DAY OF AUGUST 2019 / 30TH SRAVANA, 1941 WP(C).No.25613 OF 2018(B) PETITIONER/S: HARIPRASAD K NAIR PROPRIETOR, RAJAM TRADERS, MUTHUKULAM NORTH,CHOOLATHERUVU JUNCTION, CHEPPAD-690 509 BY ADVS. SRI.R.RAJASEKHARAN PILLAI SMT.SABINA JAYAN RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY FINANCE DPT,GOVT.SECRETARIAT, THIRUVANANTHAPURAM-695 001 2 THE ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, ALAPPUZHA-688 001 3 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANNATHAPURAM-695 001 4 THE UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE MINISTRY OF FINANCE,ROOM NO.46, NEW DELHI-110001 GP DR. THUSHARA JAMES GP M.M JASMINE SRI. P.VIJAYAKUMAR, ASGI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.08.2019, ALONG WITH WP(C).15026/2018(C) AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.25613 OF 2018(B)& CONN. CASES -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 21ST DAY OF AUGUST 2019 / 30TH SRAVANA, 1941 WP(C).No.15026 OF 2018 PETITIONER/S: P. GANGADHARAN PROPRIETOR, M/S. SREE MURUGAN TRADERS,KOLLENGODE P.O., PALAKAD, PIN:678 506. BY ADVS. SRI.J.JULIAN XAVIER SRI.FIROZ K.ROBIN RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 COMMERCE TAX OFFICER COMMERCIAL TAXES, CHITTUR, PALAKKAD-67. 3 CENTRAL BOARD OF EXCICSE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. R1 BY ADV. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE AMP CUSTOMS SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMSSPL GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.08.2019, ALONG WITH WP(C).25613/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.25613 OF 2018(B)& CONN. CASES -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 21ST DAY OF AUGUST 2019 / 30TH SRAVANA, 1941 WP(C).No.17981 OF 2018 PETITIONER/S: VANITHA FASHION JEWELLERY HOSPITAL JUNCTION, MANNARKKAD, PALAKKAD-678582, REPRESENTED BY ITS MANAGING PARTNER SRI. K.T. SAJAN BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, MANNARKKAD, PALAKKAD DISTRICT-678 582. 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. SPL GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES SRI. P.VIJAYAKUMAR, ASGI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.08.2019, ALONG WITH WP(C).25613/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.25613 OF 2018(B)& CONN. CASES -4- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 21ST DAY OF AUGUST 2019 / 30TH SRAVANA, 1941 WP(C).No.18455 OF 2018 PETITIONER/S: M/S.S.S.HYUNDAI OPP.CSI CHURCH, MITCHEL JUNCTION, MAVELIKKARA, REPRESENTED BY K.C.GEORGE, CHIEF FINANCIAL OFFICER. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 ASSISTANT COMMISSIONER (ASSMT.) SGST DEPARTMENT, SPECIAL CIRCLE, CIVIL STATION, ALAPPUZHA-688001. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695001. 3 THE SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF KERALA, NEW DELHI-110001. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.08.2019, ALONG WITH WP(C).25613/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.25613 OF 2018(B)& CONN. CASES -5- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 21ST DAY OF AUGUST 2019 / 30TH SRAVANA, 1941 WP(C).No.18476 OF 2018 PETITIONER/S: M/S. SUPREME STEEL INDUSTRIES 11/584, KUTTAMASSERY, ALUVA- 683 105,REPRESENTED BY ITS MANAGING PARTNER,ABDUL KAREEM.M.K BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER -II, DEPARTMENT OF COMMERCIAL TAXES DEPARTMENT OF COMMERCIAL TAXES,SPECIAL CIRCLE, MATTANCHERRY AT ALUVA- 683 101 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,KARAMANA.P.O., THIRUVANANTHAPURAM DISTRICT- 695 001 3 THE SECRETARY GOVERNMENT OF KERALA,TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM DISTRICT- 695 001 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI- 110 001 R1 BY ADV. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE AMP CUSTOMS SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.08.2019, ALONG WITH WP(C).25613/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.25613 OF 2018(B)& CONN. CASES -6- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 21ST DAY OF AUGUST 2019 / 30TH SRAVANA, 1941 WP(C).No.19824 OF 2018 PETITIONER/S: M/S. HOTEL HIGH PLACE KANNUR DIST.PROPRIETOR, N.P SANTHOSH KUMAR BY ADVS. SRI.T.REMESH BABU SRI.C.K.SREEJITH RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF SALES TAX SPECIAL CIRCLE, KANNUR 670 001 2 THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAX DEPARTMENT, KANNUR 670 001 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO. 46,NORTH BLOCK, NEW DELHI 110 001 4 STATE OF KERALA REP. BY SECRETARY TO GOVT.TAXES DEPARTMENT, GOVT. SECRETARIAT,TRIVANDRUM 695 001. SPL GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES SRI. P.VIJAYAKUMAR, ASGI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.08.2019, ALONG WITH WP(C).25613/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.25613 OF 2018(B)& CONN. CASES -7- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 21ST DAY OF AUGUST 2019 / 30TH SRAVANA, 1941 WP(C).No.19982 OF 2018 PETITIONER/S: UMA RAJEEV PROPRIETOR, U R APPARELS, TC/14-04-1283, RAGOM LANE,KANNANMOOLA, MEDICAL COLLEGE P.O, THIRUVANANTHAPURAM - 695 011. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX, 3RD CIRCLE,TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM,PIN : 695 002. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM,PIN : 695 002. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. 5 ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM,PIN : 695 002. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF WP(C).No.25613 OF 2018(B)& CONN. CASES -8- EXCISE AND CUSTOMSSPL GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.08.2019, ALONG WITH WP(C).25613/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.25613 OF 2018(B)& CONN. CASES -9- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 21ST DAY OF AUGUST 2019 / 30TH SRAVANA, 1941 WP(C).No.20183 OF 2018 PETITIONER/S: M/S. P.K. GOLD TRADERS ADAM BAZAR, THRISSUR-680 001, REPRESENTED BY ITS PROPRIETOR, P.K.ANTONY. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER, THRISSUR 1ST CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, POOTHOLE, THRISSUR-680 004. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA P.O., THIRUVANANTHAPURAM DISTRICT-695 001. 3 THE SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM DISTRICT-695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.08.2019, ALONG WITH WP(C).25613/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.25613 OF 2018(B)& CONN. CASES -10- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 21ST DAY OF AUGUST 2019 / 30TH SRAVANA, 1941 WP(C).No.24781 OF 2018 PETITIONER/S: BINOO PHILIP JACOB PROPRIETOR, MARC & PHILIP, MANGANAM P.O., KOTTAYAM - 686 018. BY ADVS. SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER COMMERCIAL TAXES, SECOND CIRCLE, KOTTAYAM - 686 001. 2 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 3 THE CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS GP DR. THUSHARA JAMES GP M.M JASMINE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.08.2019, ALONG WITH WP(C).25613/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.25613 OF 2018(B)& CONN. CASES -11- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 21ST DAY OF AUGUST 2019 / 30TH SRAVANA, 1941 WP(C).No.24982 OF 2018 PETITIONER/S: M/S. BEST AUTO DISTRIBUTORS PERUMBA, PAYYANNUR, PIN-670307, KANNUR,REP. BY PROPRIETOR, E.P CHANDRAN. BY ADVS. SRI.SOJAN MATHEW SRI.V.C.CHARLY SMT.K.J.VALSALA KUMARI RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001. 2 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, PAYYANNUR-670307. 3 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. R1 BY ADV. SRI.ANISH JAIN CGC GP DR. THUSHARA JAMES GP M.M JASMINE SRI. P.VIJAYAKUMAR, ASGI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.08.2019, ALONG WITH WP(C).25613/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.25613 OF 2018(B)& CONN. CASES -12- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 21ST DAY OF AUGUST 2019 / 30TH SRAVANA, 1941 WP(C).No.25185 OF 2018 PETITIONER/S: K.N.MADHUSOODHANAN SREENIKETHAN, KALANJOOR, PATHANAMTHITTA - 689 694. BY ADVS. SRI.ASWIN GOPAKUMAR SRI.ANWIN GOPAKUMAR SRI.K.AMAL NATH NAIK SRI.ARJUN SANTHOSH SMT.HEBA SARA ABRAHAM SMT.KALA G.NAMBIAR SRI.NIRANJAN SUDHIR SRI.RENOY VINCENT RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES),GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM - 695 001. 2 STAE TAX OFFICER (WC) OFFICE OF DEPUTY COMMISSIONER,STATE GOODS AND SERVICE TAX DEPARTMENT,PATHANAMTHITTA - 689 645. GP DR. THUSHARA JAMES GP M.M JASMINE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.08.2019, ALONG WITH WP(C).25613/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.25613 OF 2018(B)& CONN. CASES -13- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 21ST DAY OF AUGUST 2019 / 30TH SRAVANA, 1941 WP(C).No.25446 OF 2018 PETITIONER/S: K R RADHAKRISHNAN M/S. SREE KRISHNA TRADERS, ASWATHY,N.22/560(1- 5), ULITOOR, NEDUMANGAD,PAZHAKUTTY P.O., THIRUVANANTHAPURAM. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 ASSISTANT COMMISSIONER SPECIAL CIRCLE STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695001. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAUPRAM-695001. 3 THE 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. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS GP DR. THUSHARA JAMES GP M.M JASMINE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.08.2019, ALONG WITH WP(C).25613/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.25613 OF 2018(B)& CONN. CASES -14- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 21ST DAY OF AUGUST 2019 / 30TH SRAVANA, 1941 WP(C).No.26027 OF 2018 PETITIONER/S: M/S.PETROMECH ENGINEERS KCRA 85, INDEEVARAM, CHATTIKULAM TEMPLE ROAD, EAST KODUNGALLOOR, UC COLLEGE P.O., ALUVA,ERNAKULAM, REPRESENTED BY PROPRIETOR,MR.K.S.PRASAD. BY ADVS. SRI.SOJAN MATHEW SRI.V.C.CHARLY RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 STATE TAX OFFICER (WORKS CONTRACT) [COMMERCIAL TAX OFFICER], OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY,PIN:682 002. 3 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46,NORTH BLOCK, NEW DELHI-110001. GP DR. THUSHARA JAMES GP M.M JASMINE SRI. P.VIJAYAKUMAR, ASGI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.08.2019, ALONG WITH WP(C).25613/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.25613 OF 2018(B)& CONN. CASES -15- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 21ST DAY OF AUGUST 2019 / 30TH SRAVANA, 1941 WP(C).No.27181 OF 2018 PETITIONER/S: DR. YOGIRAJAN KRISHNAN, PROPRIETOR, M.S YOGIRAJ CENTRE FOR DERMATOLOGY AND COSMETOLOGY, PATTOM P.O, THIRUVANANTHAPRUAM- 695 004 BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.K.SUNDAR SRI.V.SATHEESH (S-3495) RESPONDENT/S: 1 STATE TAX OFFICER 3RD CIRCLE, SGST DEPARTMENT,TAX TOWER, KARAMANA PO THIRUVANANTHAPRUAM-695001 2 THE COMMISISONER, STATE GOODS & SERVICE TAX DEPARTMENT TAX TOWER, KARAMANA PO THIRUVANANTHAPRUAM-695001 3 THE SECETARY. TAXES DEPARTMENT. GOVT. OF KERALA, SECRETARIAT, THIRUVANANTHAPRUAM-695001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110001. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS GP DR. THUSHARA JAMES GP M.M JASMINE WP(C).No.25613 OF 2018(B)& CONN. CASES -16- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.08.2019, ALONG WITH WP(C).25613/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.25613 OF 2018(B)& CONN. CASES -17- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 21ST DAY OF AUGUST 2019 / 30TH SRAVANA, 1941 WP(C).No.11172 OF 2019(V) PETITIONER/S: THE ASIATIC TRADING COMPANY 38/14, NEAR ST.ANTONYS CHAPEL, POOTHOLE, THRISSUR, REPRESENTED ITS MANAGING PARTNER, PIUS C.L. BY ADVS. SRI.S.SANTHOSH KUMAR SMT.P.LISSY JOSE SMT.ANJANA.S.SANTHOSH RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NEW DELHI-110001. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 4 THE ASSISTANT COMMISSIONER OF STATE TAX-II, SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR-680004. R2 BY SMT.H.SUBHALEKSHMI, CGC GP DR. THUSHARA JAMES GP M.M JASMINE SRI. P.VIJAYAKUMAR, ASGI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.08.2019, ALONG WITH WP(C).25613/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.25613 OF 2018(B)& CONN. CASES -18- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI WEDNESDAY, THE 21ST DAY OF AUGUST 2019 / 30TH SRAVANA, 1941 WP(C).No.16784 OF 2019(W) PETITIONER/S: M/S. ASSOCIATED ENGINEERING CORPORATION P.B.148, BEACH ROAD, KOLLAM-691 001, REPRESENTED BY ITS MANAGING PARTNER, K.GOPALA KRISHNA PILLAI. BY ADVS. SRI.S.SANTHOSH KUMAR SMT.P.LISSY JOSE SMT.ANJANA.S.SANTHOSH RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 4 THE STATE TAX OFFICER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, 3RD CIRCLE OFFICE, KARAMANA, THIRUVANANTHAPURAM-695 002. 5 THE ASSISTANT COMMISISONER OF STATE GODOS AND SERVICES TAX DEPARTMENT, AUTHORIZED OFFICER UNDER R R ACT, KARAMANA, THIRUVANANTHAPURAM-695 002. WP(C).No.25613 OF 2018(B)& CONN. CASES -19- R2 BY ADV. MR.P.R.AJITH KUMAR, CGC GP DR. THUSHARA JAMES GP M.M JASMINE SRI. P.VIJAYAKUMAR, ASGI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.08.2019, ALONG WITH WP(C).25613/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.25613 OF 2018(B)& CONN. CASES -20-

JUDGMENT [ WP(C).25613/2018, WP(C).15026/2018, WP(C).17981/2018, WP(C).18455/2018, WP(C).18476/2018, WP(C).19824/2018, WP(C).19982/2018, WP(C).20183/2018, WP(C).24781/2018, WP(C).24982/2018, WP(C).25185/2018, WP(C).25446/2018, WP(C).26027/2018, WP(C).27181/2018, WP(C).11172/2019, WP(C).16784/2019 ] In this batch of writ petitions the petitioners have laid challenge amongst others that Section 174 of the KSGST Act is ultra virus 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.

Heard the learned counsel for the petitioners and the learned Government Pleader.

3.

Keeping in view the judgment of this Court in W.P.(C) No.11335 of 2018 dated 11.1.2019, the ratio laid down therein and with the consent of the counsel on either side, the following order is made.

4.

The writ petitions are dismissed by referring to and following the judgment in W.P.(C)No.11335 of 2018. The counsel

WP(C).No.25613 OF 2018(B)& CONN. CASES -21- for the petitioners for the present do not invite a finding, though it is against the petitioners in view of the decisions of this Court in M/s.Sheen Golden Jewels (India) Pvt.Ltd. v. The State Tax Officer (IB)-11. 5. The petitioners if so advised, can avail the remedy of appeal or revision before the appellate authority/revisional authority as the case may be and avail such remedy of appeal or revision along with an application for condonation of delay. The appellate/principal authority takes note of the time spent by the petitioner/assessee in working out the writ prayer and passes orders appropriately so that the statutory remedy of appeal/revision is not rendered ineffective or remedy is lost to an aggrieved party. S.V.BHATTI JUDGE JS 1 Judgement dated 11.1.2019 in WPC No.11335 of 2018 & conn.cases

WP(C).No.25613 OF 2018(B)& CONN. CASES -22- APPENDIX OF WP(C) 25613/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 27.6.2018 FOR THE YEAR 2012-13 ISSUED BY THE 2ND RESPONDENT EXHIBIT P2OF THE NOTICE DATED 27.6.2018 FOR THE YEAR 2013-14 ISSUED BY THE 2ND RESPONDENT EXHIBIT P3OF THE NOTICE DATED 23.11.17 ISSUED BY THE 2ND RESPONDENT EXHIBIT P4OF THE ORDER NO.32041268155/2013-14 DATED 27.6.2018 OF THE 2ND RESPONDENT EXHIBIT P5OF THE NOTICE DATED 28.4.2018 OF THE 2ND RESPONDENT

WP(C).No.25613 OF 2018(B)& CONN. CASES -23- APPENDIX OF WP(C) 15026/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE ORDER DATED 14.2.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2:OF THE DEMAND NOTICE DATED 27.4.2018 ISSUED UNDER SECTION 7 OF THE REVENUE RECOVERY ACT.

WP(C).No.25613 OF 2018(B)& CONN. CASES -24- APPENDIX OF WP(C) 17981/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2011- 12 EXHIBIT P1A COPY OF ANNUAL RETURN FOR THE YEAR 2012- 2013 EXHIBIT PIB COPY OF ANNUAL RETURN FOR THE YEAR 2013- 2014 EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 17-05- 2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-2012. EXHIBIT P2A COPY OF ASSESSMENT ORDER DATED 17-05- 2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-2013. EXHIBIT P2B COPY OF ASSESSMENT ORDER DATED 17-052018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-2014. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WPC NO. 13552 OF 2018. WP(C).No.25613 OF 2018(B)& CONN. CASES -25- APPENDIX OF WP(C) 18455/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE ASSESSMENT NOTICE NO.32041028711/16-17 DATED 30.05.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.11335/2018 DATED 04.04.2018. WP(C).No.25613 OF 2018(B)& CONN. CASES -26- APPENDIX OF WP(C) 18476/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE U/S.25(1) OF THE KVAT NO.32150249572/2015-16 DATED 19.10.2017 EXHIBIT P2OF THE ORDER NO.32150249572/2015-16 DATED 25.4.2018

WP(C).No.25613 OF 2018(B)& CONN. CASES -27- APPENDIX OF WP(C) 19824/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE ORDER NO. C1- 5589/14. DT 8/1/2015 ISSUED BY DEPUTY EXCISE COMMISSIONER, KANNUR EXHIBIT P2 THEOF THE LETTER DT. 5/1/2015 EXHIBIT P3 THEOF THE PROCEEDINGS OF THE 1ST RESPONDENT DT. 25/1/2018 EXHIBIT P4 THEOF THE DEMAND NOTICE DT. 19/5/2018 UNDER REVENUE RECOVERY ACT.

WP(C).No.25613 OF 2018(B)& CONN. CASES -28- APPENDIX OF WP(C) 19982/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN DATED 27.03.2014 SUBMITTED FOR THE YEAR 2012- 13 BEFORE 1ST RESPONDENT, WITH PROOF OF PAYMENT OF OUT PUT TAX, IN ACCORDING WITH LAW. EXHIBIT P1(A)OF ANNUAL RETURN DATED 10.07.2015 SUBMITTED FOR THE YEAR 2014- 15 BEFORE 1ST RESPONDENT, WITH PROOF OF PAYMENT OF OUT PUT TAX, IN ACCORDANCE WITH LAW. EXHIBIT P2OF NOTICE DATED 21.03.2018 ISSUED TO PETITIONER, BY 1ST RESPONDENT U/S. 25(1) OF THE KVAT ACT 2003, PROPOSING TO COMPLETE BEST JUDGMENT FOR 2012-13, AFTER MAKING ADDITIONS TO CONCEDED TURNOVER. EXHIBIT P2(A)OF NOTICE DATED 12.02.2018 ISSUED TO PETITIONER, BY 1ST RESPONDENT U/S. 25(1) OF THE KVAT ACT 2003, PROPOSING TO COMPLETE BEST JUDGMENT FOR 2014-15, AFTER MAKING ADDITIONS TO CONCEDED TURNOVER. EXHIBIT P3OF REPLY SUBMITTED AGAINST EXT P2 NOTICE BEFORE 1ST RESPONDENT, IN OBJECTING TO THE PROPOSAL,. EXHIBIT P3(A)OF REPLY SUBMITTED AGAINST EXT P2(A), NOTICE BEFORE 1ST RESPONDENT, IN OBJECTING TO THE PROPOSAL. EXHIBIT P4OF ORDER DATED 25.04.2018 COMPLETED U/S. 25(1) OF KVAT ACT 2003, BY THE 1ST RESPONDENT FOR 2012-13, PASSED WITHOUT PROPER AUTHORITY. EXHIBIT P4(A)OF ORDER DATED 31.03.2018 COMPLETED U/S. 25(1) OF KVAT ACT 2003, BY THE 1ST RESPONDENT FOR 2014-15, PASSED WITHOUT PROPER AUTHORITY.

WP(C).No.25613 OF 2018(B)& CONN. CASES -29- EXHIBIT P5OF INTERIM ORDER DATED 11.05.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION(C) NO. 15601 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE, AS ON THE DATE OF COMPLETION OF PROCEEDINGS UNDER KVAT ACT 2003. WP(C).No.25613 OF 2018(B)& CONN. CASES -30- APPENDIX OF WP(C) 20183/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32080557442/14-15 DATED 06.01.2018. WP(C).No.25613 OF 2018(B)& CONN. CASES -31- APPENDIX OF WP(C) 24781/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE KVAT ANNUAL RETURN DATED 31.05.14 E-FILED FOR THE YEAR 2013-14 THROUGH KVATIS BEFORE THE 1ST RESPONDENT BY THE PETITIONER. EXHIBIT P2OF THE ASSESSMENT ORDER DATED 30.10.17 FOR THE YEAR 2013-14 PASSED U/S.25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P3OF THE CONSTITUTION [ONE HUNDRED AND FIRST AMENDMENT] ACT, 2016 DTD.08.09.16 PUBLISHED IN THE EXTRAORDINARY GAZETTE OF INDIA. EXHIBIT P4OF INTERIM ORDER GRANTED BY THIS HON'BLE COURT IN WP(C)NO. 11335/2018 DTD. 04.04. 18. EXHIBIT P5OF NOTICE OF DEMAND NO. 173/2017-18 DATED 30.10.17 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.

WP(C).No.25613 OF 2018(B)& CONN. CASES -32- APPENDIX OF WP(C) 24982/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 16.06.2018 ISSUED BY THE 2ND RESPONDENT.

WP(C).No.25613 OF 2018(B)& CONN. CASES -33- APPENDIX OF WP(C) 25185/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 27.02.2018 UNDER THE KVAT ACT, 2003. EXHIBIT P2OF THE INTERIM ORDER DATED 04.04.2018 IN WPC NO. 11335 OF 2018. WP(C).No.25613 OF 2018(B)& CONN. CASES -34- APPENDIX OF WP(C) 25446/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO 32011035232/11-12 DATED 30-06-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P1AOF THE ASSESSMENT ORDER NO. 32011035232/12-13 DATED 30-06-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO. 11335/2018 DATED 04.04.2018. WP(C).No.25613 OF 2018(B)& CONN. CASES -35- APPENDIX OF WP(C) 26027/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF NOTICE DATED 11.4.2018, ISSUED BY THE 2ND RESPONDENT.

WP(C).No.25613 OF 2018(B)& CONN. CASES -36- APPENDIX OF WP(C) 11172/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 25.3.2019 FOR THE ASSESSMENT YEAR 2015- 16 PASSED BY THE 4TH RESPONDENT. EXHIBIT P2OF THE INTERIM ORDER DATED 22.3.2019 IN W.A.747/2019. WP(C).No.25613 OF 2018(B)& CONN. CASES -37- APPENDIX OF WP(C) 16784/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 20.02.2019 FOR THE ASSESSMENT YEAR 2012- 13 PASSED BY THE 4TH RESPONDENT. EXHIBIT P2OF THE R R DEMAND NOTICE DATED 07.06.2019 ISSUED BY THE 5TH RESPONDENT. EXHIBIT P3OF THE INTERIM ORDER DATED 22.03.2019 IN W.A.NO.747/2019.

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.