BharatTaxGST

Vijayan P. vs. The Commissioner Of State Goods And Service Tax Department

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WP(C)/34288/2018HC KeralaGSTCNR KLHC01078847201816 July 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI43 pages
For Petitioner: SMT.S.K.DEVI, SRI.SANTHOSH P.ABRAHAMFor Respondent: SRI.P.S.SOMAN PULLADAN, SMT.T.RADHAMONY
AI SummaryRemanded

Facts

Multiple petitioners, including distributors, restaurants, and manufacturers, filed writ petitions challenging pre-assessment notices and assessment orders issued under the Kerala Value Added Tax (KVAT) Act for various assessment years, some of which were prior to the implementation of GST. The petitions also referenced the Constitutional (101st Amendment) Act, 2016, which introduced GST.

Held

The judgment text containing the Court's decision and reasoning is omitted from the provided document. Therefore, the specific holding of the Court cannot be determined from the available information.

Key Issues

The key legal issues likely involved challenges to assessment orders under the KVAT Act, potentially concerning the transition to GST or the constitutional validity and implementation of the GST regime.

Sections Cited

Section 25(1) of KVAT Act, Constitutional (101st Amendment) Act 2016

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 TUESDAY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941 WP(C).No.18472 of 2018 PETITIONER: M/S.PALATTY DISTRIBUTORS IRINJALAKUDA, REPRESENTED BY ITS MANAGING PARTNER, VARGHESE PALATTY BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER DEPT.OF SGST- KERALA,IRINJALAKUDA- 680 125 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 SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.07.2019, ALONG WITH WP(C).490/2019, WP(C).9685/2018, WP(C).15288/2018, WP(C).15666/2018, WP(C).15670/2018, WP(C).15671/2018, WP(C).16070/2018, WP(C).18473/2018, WP(C).28073/2018, WP(C).29481/2018, WP(C).29488/2018, WP(C).34073/2018, WP(C).34288/2018, WP(C).40482/2018, WP(C).42281/2018, WP(C).42675/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.18472 of 2018 & CONNECTED CASES 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941 WP(C).No.490 of 2019 PETITIONER: M/S. SURYA RESTAURANT RANGANATHAN SQUARE, XVIII/546(2), 1(6), PULINCHODE JUNCTION, NH BYPASS, ALUVA, REPRESENTED BY V.S. GOPALAKRISHNAN NAIR, MG. PARTNER. BY ADVS. SRI.P.S.SOMAN PULLADAN SMT.T.RADHAMONY RESPONDENTS: 1 INTELLIGENCE OFFICER, SQUAD -II, COMMERCIAL TAXES DEPARTMENT, MATTANCHERRY AT KARUKUTTY P.O, ANGAMALY, ERNAKULAM-683 576 2 THE COMMISSIONER STATE GOODS AND 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 AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001 BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. SREELAL N. WARRIER, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.07.2019, ALONG WITH WP(C).29481/2018, WP(C).9685/2018, WP(C).15671/2018, WP(C).15666/2018, WP(C).15670/2018, WP(C).16070/2018, WP(C).40482/2018, WP(C).42281/2018, WP(C).15288/2018, WP(C).34288/2018, WP(C).29488/2018, WP(C).34073/2018, WP(C).28073/2018, WP(C).18473/2018, WP(C).42675/2018, WP(C).18472/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.18472 of 2018 & CONNECTED CASES 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941 WP(C).No.9685 of 2018 PETITIONER: KHADEEJA MAKKAR PROPRIETRIX, M/S.PAIMATTAM GRANITES, MANIKKINAR P.O., NELLIMATTOM VIA, KOTHAMANGALAM, PIN - 686 693. BY ADVS. SRI.S.SUDHISH KUMAR KUM.CATHERINE K. XAVIER SRI.K.B.DAYAL RESPONDENT: THE INTELLIGENCE OFFICER COMMERCIAL TAXES, SQUAD NO.V, MATTANCHERRY, MINI CIVI STATION,PERUMBAVOOR. BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.07.2019, ALONG WITH WP(C).29481/2018, WP(C).15671/2018, WP(C).15666/2018, WP(C).15670/2018, WP(C).16070/2018, WP(C).40482/2018, WP(C).42281/2018, WP(C).490/2019, WP(C).15288/2018, WP(C).34288/2018, WP(C).29488/2018, WP(C).34073/2018, WP(C).28073/2018, WP(C).18473/2018, WP(C).42675/2018, WP(C).18472/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.18472 of 2018 & CONNECTED CASES 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941 WP(C).No.15288 of 2018 PETITIONER: M/S. BUILDERS HOUSE KARUNAGAPPILLY, KOLLAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER SRI. NASAR AHAMMED BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT,KARUNAGAPPALLY 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM,KARAMANA.P.O, THIRUVANANTHAPURAM-695002 3 THE SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695001 4 THE CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001 BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI SRI. SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.07.2019, ALONG WITH WP(C).29481/2018, WP(C).9685/2018, WP(C).15671/2018, WP(C).15666/2018, WP(C).15670/2018, WP(C).16070/2018, WP(C).40482/2018, WP(C).42281/2018, WP(C).490/2019, WP(C).34288/2018, WP(C).29488/2018, WP(C).34073/2018, WP(C).28073/2018, WP(C).18473/2018, WP(C).42675/2018, WP(C).18472/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.18472 of 2018 & CONNECTED CASES 5 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941 WP(C).No.15666 of 2018 PETITIONER: T.G. RAMABHADRAN AUTHORISED SIGNATORY, M/S VINEETH ENTERPRISES,ALATTUCHIRA, KODANADU P.O.,PERUMBAVOOR. BY ADVS. SRI.P.S.SOMAN PULLADAN SMT.T.RADHAMANI RESPONDENTS: 1 ASSISTANT COMMISSIONER SPECIAL CIRCLE, COMMERCIAL TAXES,MINI CIVIL STATION, PERUMBAVOOR-683542. 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 INDIA, NEW DELHI-110001. 5 INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, MINI CIVIL STATION, MUVATTUPUZHA-686661. BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. SREELAL N. WARRIER, STANDING COUNSEL SMT.A.SREEKALA, SC, CENTRAL BOARD OF EXCISE & CUSTOMS WP(C).No.18472 of 2018 & CONNECTED CASES 6 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.07.2019, ALONG WITH WP(C).29481/2018, WP(C).9685/2018, WP(C).15671/2018, WP(C).15670/2018, WP(C).16070/2018, WP(C).40482/2018, WP(C).42281/2018, WP(C).490/2019, WP(C).15288/2018, WP(C).34288/2018, WP(C).29488/2018, WP(C).34073/2018, WP(C).28073/2018, WP(C).18473/2018, WP(C).42675/2018, WP(C).18472/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.18472 of 2018 & CONNECTED CASES 7 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941 WP(C).No.15670 of 2018 PETITIONER: MEDCON PROJECTS PRIVATE LIMITED 31/1329B, KODUVELIPARAMBU,CONVENT ROAD, VYTILA,KOCHI- 682 019 (REPRESENTED BY DELEEPKUMAR.O.C., AUTHORISED SIGNATORY) BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 COMMERCIAL TAX OFFICER, WORKS CONTRACT, O/O. DEPUTY COMMISSIONER, COMMERCIAL TAXES, CLAS TOWERS, OLD RAILWAY STATION ROAD,ERNAKULAM, KOCHI- 682 018 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA,THIRUVANANTHAPURAM- 695 002 3 STATEN OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM- 695 002 4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI-110 001 5 UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI-110 001 BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI SRI. SREELAL N. WARRIER, STANDING COUNSEL WP(C).No.18472 of 2018 & CONNECTED CASES 8 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.07.2019, ALONG WITH WP(C).29481/2018, WP(C).9685/2018, WP(C).15671/2018, WP(C).15666/2018, WP(C).16070/2018, WP(C).40482/2018, WP(C).42281/2018, WP(C).490/2019, WP(C).15288/2018, WP(C).34288/2018, WP(C).29488/2018, WP(C).34073/2018, WP(C).28073/2018, WP(C).18473/2018, WP(C).42675/2018, WP(C).18472/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.18472 of 2018 & CONNECTED CASES 9 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941 WP(C).No.15671 of 2018 PETITIONER: T.P.ARJUNAN PROPRIETOR,M/S. S.N. CLAY WORKS, ALATHUR, ANNAMANDA P.O.,THRISSUR - 680 741. BY ADVS. SRI.P.S.SOMAN PULLADAN SMT.T.RADHAMANI RESPONDENTS: 1 STATE TAX OFFICER SGST DEPARTMENT, CHALAKUDY P.O.,THRISSUR - 680 307. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM-695001. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. SREELAL N. WARRIER, STANDING COUNSEL SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.07.2019, ALONG WITH WP(C).29481/2018, WP(C).9685/2018, WP(C).15666/2018, WP(C).15670/2018, WP(C).16070/2018, WP(C).40482/2018, WP(C).42281/2018, WP(C).490/2019, WP(C).15288/2018, WP(C).34288/2018, WP(C).29488/2018, WP(C).34073/2018, WP(C).28073/2018, WP(C).18473/2018, WP(C).42675/2018, WP(C).18472/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.18472 of 2018 & CONNECTED CASES 10 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941 WP(C).No.16070 of 2018 PETITIONER: M/S. NORWALK CONSTRUCTIONS PRIVATE LTD., V-302 & 303, SHORNUR ROAD, NEAR VIYYUR BRIDGE, THRISSUR-680 022, REPRESENTED BY ITS MANAGING DIRECTOR, DR. V.K. ABDUL AZEEZ. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS & SERVICE TAX DEPARTMENT, THRISSUR-680 004. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, THRISSUR-680 004. 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 SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. SREELAL N. WARRIER, STANDING COUNSEL SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.07.2019, ALONG WITH WP(C).29481/2018, WP(C).9685/2018, WP(C).15671/2018, WP(C).15666/2018, WP(C).15670/2018, WP(C).40482/2018, WP(C).42281/2018, WP(C).490/2019, WP(C).15288/2018, WP(C).34288/2018, WP(C).29488/2018, WP(C).34073/2018, WP(C).28073/2018, WP(C).18473/2018, WP(C).42675/2018, WP(C).18472/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.18472 of 2018 & CONNECTED CASES 11 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941 WP(C).No.18473 of 2018 PETITIONER: M/S. PERFECT METAL BOX AVINISSERY, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER, RAJESH T.R. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER, DEPT. OF SGST - KERALA DEPT. OF SGST - KERALA,II CIRCLE, THRISSUR – 780 004. 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 SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.07.2019, ALONG WITH WP(C).29481/2018, WP(C).9685/2018, WP(C).15671/2018, WP(C).15666/2018, WP(C).15670/2018, WP(C).16070/2018, WP(C).40482/2018, WP(C).42281/2018, WP(C).490/2019, WP(C).15288/2018, WP(C).34288/2018, WP(C).29488/2018, WP(C).34073/2018, WP(C).28073/2018, WP(C).42675/2018, WP(C).18472/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.18472 of 2018 & CONNECTED CASES 12 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941 WP(C).No.28073 of 2018 PETITIONER: MUHAMMAD BASHEER M., PROPRIETOR, INAM CHEMICALS, THOTTAKARA P.O., VEETTAMPARA, OTTAPALAM, PALAKKAD DISTRICT. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE STATE TAX OFFICER. STATE GOODS AND SERVICE TAX DEPARTMENT, OTTAPALAM, PALAKKAD DISTRICT - 679104. 679104 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPRUAM-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-110001 BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS WP(C).No.18472 of 2018 & CONNECTED CASES 13 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.07.2019, ALONG WITH WP(C).29481/2018, WP(C).9685/2018, WP(C).15671/2018, WP(C).15666/2018, WP(C).15670/2018, WP(C).16070/2018, WP(C).40482/2018, WP(C).42281/2018, WP(C).490/2019, WP(C).15288/2018, WP(C).34288/2018, WP(C).29488/2018, WP(C).34073/2018, WP(C).18473/2018, WP(C).42675/2018, WP(C).18472/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.18472 of 2018 & CONNECTED CASES 14 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941 WP(C).No.29481 of 2018 PETITIONER: NISAR C.A PROPRIETOR ,HIBA FASHION, CC NO 40/2277, 1ST FLOOR,ORIENTAL BUILDING, POST OFFICE LINK ROAD, BROADWAY,ERNAKULAM BY ADV. SRI.R.MURALEEDHARAN RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES,KVAT THIRD CIRCLE, CLASS TOWER,OLD RAILWAY STATION ROAD, ERNAKULAM,COCHIN PIN 682018 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER,KILLIPALAM,KARAMANA P.O, THIRUVANANTHAPURAM-695002 3 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT,GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM PIN-695002 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001 5 THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,TAX COMPLEX, PERUMANOOR,ERNAKULAM,PIN-682015 WP(C).No.18472 of 2018 & CONNECTED CASES 15 6 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM,CIVIL STATION,KAKKANAD,PIN 682030 BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. SREELAL N. WARRIER, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.07.2019, ALONG WITH WP(C).9685/2018, WP(C).15671/2018, WP(C).15666/2018, WP(C).15670/2018, WP(C).16070/2018, WP(C).40482/2018, WP(C).42281/2018, WP(C).490/2019, WP(C).15288/2018, WP(C).34288/2018, WP(C).29488/2018, WP(C).34073/2018, WP(C).28073/2018, WP(C).18473/2018, WP(C).42675/2018, WP(C).18472/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.18472 of 2018 & CONNECTED CASES 16 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941 WP(C).No.29488 of 2018 PETITIONER: HI-LITE INTERIORS LLP HILITE CITY,THONDAYAD BYPASS,CALICUT-673014 (REP.BY ITS DESIGNATED PARTNER P.SULAIMAN) BY ADVS. SRI.M.P.SHAMEEM AHAMED SRI.CYRIAC TOM RESPONDENTS: 1 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE-673006. 2 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM-695001 3 THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUATHAPURAM-695001. 4 UNION OF INDIA, REP.BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.07.2019, ALONG WITH WP(C).29481/2018, WP(C).9685/2018, WP(C).15671/2018, WP(C).15666/2018, WP(C).15670/2018, WP(C).16070/2018, WP(C).40482/2018, WP(C).42281/2018, WP(C).490/2019, WP(C).15288/2018, WP(C).34288/2018, WP(C).34073/2018, WP(C).28073/2018, WP(C).18473/2018, WP(C).42675/2018, WP(C).18472/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.18472 of 2018 & CONNECTED CASES 17 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941 WP(C).No.34073 of 2018 PETITIONER: ABRAHAM VARGHESE AGED 57 YEARS S/O (LATE) K.V.VARKEY, PROPRIETOR, M/S.RONY TIMBERS, POOZHIKKADU, PANDALAM, PATHANAMTHITTA-689512. BY ADVS. SRI.ASWIN GOPAKUMAR SRI.ANWIN GOPAKUMAR SRI.ARJUN SANTHOSH SMT.HEBA SARA ABRAHAM SMT.KALA G.NAMBIAR SRI.K.AMAL NATH NAIK SRI.NIRANJAN SUDHIR SRI.RENOY VINCENT RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE STATE TAX OFFICER -1 STATE GOODS AND SERVICES TAX DEPARTMENT, ADOOR, PATHANAMTHITTA-689645 BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.07.2019, ALONG WITH WP(C).29481/2018, WP(C).9685/2018, WP(C).15671/2018, WP(C).15666/2018, WP(C).15670/2018, WP(C).16070/2018, WP(C).40482/2018, WP(C).42281/2018, WP(C).490/2019, WP(C).15288/2018, WP(C).34288/2018, WP(C).29488/2018, WP(C).28073/2018, WP(C).18473/2018, WP(C).42675/2018, WP(C).18472/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.18472 of 2018 & CONNECTED CASES 18 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941 WP(C).No.34288 of 2018 PETITIONER: VIJAYAN P., PROPRIETOR M/S ATHAM CHITHIRA HOLLOW BRICKS, YEROOR PO, KOLLAM DISTRICT, PIN 691 312. BY ADV. SRI.BOBBY JOHN PULICKAPARAMBIL RESPONDENTS: 1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, TAX TOWER, KILLIPALAM KARAMANA, THIRUVANANTHAPURAM, PIN- 695 002. 2 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 THE STATE TAX OFFICER, ANCHAL, STATE GOODS AND SERVICE TAX DEPARTMENT, ANCHAL, KOLLAM DISTRICT, PIN-691 306. 4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT(REVENUE), CENTRAL SECRETARIAT, NEW DELHI-110 001. BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.07.2019, ALONG WITH WP(C).29481/2018, WP(C).9685/2018, WP(C).15671/2018, WP(C).15666/2018, WP(C).15670/2018, WP(C).16070/2018, WP(C).40482/2018, WP(C).42281/2018, WP(C).490/2019, WP(C).15288/2018, WP(C).29488/2018, WP(C).34073/2018, WP(C).28073/2018, WP(C).18473/2018, WP(C).42675/2018, WP(C).18472/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.18472 of 2018 & CONNECTED CASES 19 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941 WP(C).No.40482 of 2018 PETITIONER: VANJU KAMAL AGED 37 YEARS S/O.S KAMALASANAN (LATE), PROPRIETOR, HOTEL HILLWAY, KADAKKAL.P.O., KADAKKAL, RESIDING AT MANJU VILLA, KADAKKAL.P.O., KOLLAM DIST.-691536. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENTS: 1 ASSISTANT COMMISSIONER OF STATE TAX, SPECIAL CIRCLE, SGST DEPARTMENT, KOTTARAKKARA-691506. 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM-695001. 3 THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 5 UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI WP(C).No.18472 of 2018 & CONNECTED CASES 20 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.07.2019, ALONG WITH WP(C).29481/2018, WP(C).9685/2018, WP(C).15671/2018, WP(C).15666/2018, WP(C).15670/2018, WP(C).16070/2018, WP(C).42281/2018, WP(C).490/2019, WP(C).15288/2018, WP(C).34288/2018, WP(C).29488/2018, WP(C).34073/2018, WP(C).28073/2018, WP(C).18473/2018, WP(C).42675/2018, WP(C).18472/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.18472 of 2018 & CONNECTED CASES 21 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941 WP(C).No.42281 of 2018 PETITIONER: M/S.KOTTARAM HOME CARE CROCKERIES, WAYANAD ROAD KUTTIADY,KOZHIKODE,REPRESENTED BY ITS MANAGING PARTNER.ABDUL AZEEZ A.P. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV SRI.K.C.MOHANDAS RESPONDENTS: 1 THE STATE TAX OFFICER, SGST DEPARTMENT VATAKARA,KOZHIKODE 673 003 2 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,THIRUVANANTHAPURAM 695 001 3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI 110001. 4 THE UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI 110001. BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI SRI. SREELAL N. WARRIER, STANDING COUNSEL WP(C).No.18472 of 2018 & CONNECTED CASES 22 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.07.2019, ALONG WITH WP(C).29481/2018, WP(C).9685/2018, WP(C).15671/2018, WP(C).15666/2018, WP(C).15670/2018, WP(C).16070/2018, WP(C).40482/2018, WP(C).490/2019, WP(C).15288/2018, WP(C).34288/2018, WP(C).29488/2018, WP(C).34073/2018, WP(C).28073/2018, WP(C).18473/2018, WP(C).42675/2018, WP(C).18472/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.18472 of 2018 & CONNECTED CASES 23 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUESDAY, THE 16TH DAY OF JULY 2019 / 25TH ASHADHA, 1941 WP(C).No.42675 of 2018 PETITIONER: VANJU KAMAL AGED 37 YEARS S/O.S.KAMALASANAN (LATE), PROPRIETOR, HOTEL HILLWAY, KADAKKAL.P.O., KADAKKAL, RESIDING AT MANJU VILLA, KADAKKAL.P.O., KOLLAM DISTRICT-691 536. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENTS: 1 ASSISTANT COMMISSIONER OF STATE TAX SPECIAL CIRCLE, SGST DEPARTMENT, KOTTARAKKARA-691 506. 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM-695 001. 3 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 SECRETARY, TAXES DEPARTMENT, GOVERNEMNT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001. 5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI WP(C).No.18472 of 2018 & CONNECTED CASES 24 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.07.2019, ALONG WITH WP(C).29481/2018, WP(C).9685/2018, WP(C).15671/2018, WP(C).15666/2018, WP(C).15670/2018, WP(C).16070/2018, WP(C).40482/2018, WP(C).42281/2018, WP(C).490/2019, WP(C).15288/2018, WP(C).34288/2018, WP(C).29488/2018, WP(C).34073/2018, WP(C).28073/2018, WP(C).18473/2018, WP(C).18472/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.18472 of 2018 & CONNECTED CASES 25

JUDGMENT WP(C).18472/2018, WP(C).490/2019, WP(C).9685/2018, WP(C).15288/2018, WP(C).15666/2018, WP(C).15670/2018, WP(C).15671/2018, WP(C).16070/2018, WP(C).18473/2018, WP(C).28073/2018, WP(C).29481/2018, WP(C).29488/2018, WP(C).34073/2018, WP(C).34288/2018, WP(C).40482/2018, WP(C).42281/2018 & WP(C).42675/2018 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 CONNECTED CASES 26 2018. The counsel 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. 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 DCS 1 Judgement dated 11.1.2019 in WPC No.11335 of 2018 & conn.cases CONNECTED CASES 27 APPENDIX OF WP(C) 18472/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.32080991185/2015-16 DATED 1.3.2018 CONNECTED CASES 28 APPENDIX OF WP(C) 490/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY PROPOSAL NOTICE NO. ISM/II/13/2017-18(2015-16) DATED 15.12.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P1 (a)OF THE PENALTY PROPOSAL NOTICE NO ISM/II/13/2017-18(2016-17) DATED 15.12. 2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT, IN W.P.(C) NO. 11335/2018 DATED 04.04.2018. CONNECTED CASES 29 APPENDIX OF WP(C) 9685/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE INSPECTION REPORT DATED 29.08.2016 ISSUED BY THE RESPONDENT. EXHIBIT P2.OF THE OBJECTION DATED 10.11.2016 FILED BY THE PETITIONER. EXHIBIT P3.OF THE OBJECTION DATED 20.12.2017 FILED BY THE PETITIONER. EXHIBIT P4.OF THE ORDER DATED 28.12.2017 ISSUED BY THE RESPONDENT. EXHIBIT P4(a).OF THE NOTICE OF DEMAND DATED 15.03.2018 ISSUED BY THE RESPONDENT.

CONNECTED CASES 30 APPENDIX OF WP(C) 15288/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE PRE-ASSESSMENT NOTICE NO.32020991392/15-16 DATED 28-06-2017 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2:OF THE REPLY FILED AGAINST EXT.P1 DATED 21-08-2017 EXHIBIT P3:OF THE ASSESSMENT ORDER NO.32020991392/15-16 DATED 01-02-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2015-16 EXHIBIT P4:OF THE CONSTITUTIONAL [101ST AMENDMENT] ACT 2016. EXHIBIT P5:OF THE UNION LIST (LIST 1) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P6:OF THE STATE LIST (LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P7:OF THE NOTIFICATION NO.: SO 2986(E) DATED 16-09-2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P8:OF THE INTERIM ORDER ISSUED BY HON'BLE COURT OF KERALA IN W.P.(C) NO.11335 DATED 04-04-2018. CONNECTED CASES 31 APPENDIX OF WP(C) 15666/2018 PETITIONER'S/S EXHIBITS: P1OF THE ASSSESSMENT ORDER NO.32151298724/11-12 DATED 30.1.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 P2OF THE ASSSESSMENT ORDER NO.32151298724/13-14 DATED 30.1.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 P3OF THE INTEIRM ORDER PASSED BY THIS HON'BLE COURT IN WPC.11335/2018 DATED 4.4.2018 P4OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 5TH RESPONDENT DEMANDING THE PAYMENT OF THE ASSESSED TAX IN EXHIBITS P1 & P2 ORDERS DATED 26.4.2018 CONNECTED CASES 32 APPENDIX OF WP(C) 15670/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 11.12.2017 FOR 2014-15 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF THE NOTICE DATED 11.12.2017 FOR 2015-16 ISSUED BY THE 1ST RESPONDENT EXHIBIT P3OF THE REPLY DATED 2.4.2018 FOR THE YEAR 2014-15 FILED BEFORE THE 1ST RESPONDENT EXHIBIT P4OF THE REPLY DATED 2.4.2018 FOR THE YEAR 2015-16 FILED BEFORE THE 1ST RESPONDENT EXHIBIT P5OF THE ASSESSMENT ORDER NO.32072092119/2014-15 DATED 26.3.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P6OF THE ASSESSMENT ORDER NO.32072092119/2015-16 DATED 26.3.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P7 TRUE COPIES OF THE ORDERS IN WPC NO 11335/2018 & 13552/2018 OF THIS HONOURABLE COURT CONNECTED CASES 33 APPENDIX OF WP(C) 15671/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1OF THE PRE ASSESSMENT NOTICE NO. 32080872295/2011-12 DATED 10/04/2018 ISSUED BY THE IST RESPONDENT EXHIBIT-P2OF THE INTERIM OREER PASSED BY THIS HONOURABLE COURT IN W.P(C) 11335/2018 DATED 04/04/2O18 CONNECTED CASES 34 APPENDIX OF WP(C) 16070/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P2OF THE ORDER IN W.P.(C). NO. 11335/2018 OF THIS HON'BLE COURT EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P2 COPY OF ORDER IN W.P.C. NO. 11335/2018 OF THIS HON'BLE COURT.

CONNECTED CASES 35 APPENDIX OF WP(C) 18473/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE NOTICE NO.32080672192/2013-14 DATED 17.05.2018. CONNECTED CASES 36 APPENDIX OF WP(C) 28073/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 28.05.2018 EXHIBIT P2OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 25.06.2018 CONNECTED CASES 37 APPENDIX OF WP(C) 29481/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE FIRST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14 DATED 09.08.2018 EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT UNDER S.25(1)FOR THE YEAR 2013-2014,DT 9.8.2018 CONNECTED CASES 38 APPENDIX OF WP(C) 29488/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 13.8.2018 ISSUED BY 1ST RESPONDENT UNDER SEC.25(1) OF KVAT ACT FOR THE YEAR 2014-15 CONNECTED CASES 39 APPENDIX OF WP(C) 34073/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE NOTICE NO. 32030324065/16-17 DATED 17.09.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT.

CONNECTED CASES 40 APPENDIX OF WP(C) 34288/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 29.08.2018 FOR THE YEAR 2016-17 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT IN WP(C)NO.11335/2018. EXHIBIT P2 AOF THE INTERIM ORDER DATED 03.10.2018 PASSED BY THIS HON'BLE COURT IN WP(C)NO.32076/2018. CONNECTED CASES 41 APPENDIX OF WP(C) 40482/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE NOTICE NO.32021452844/2015-16 DATED 28.11.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2015-16. CONNECTED CASES 42 APPENDIX OF WP(C) 42281/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PRE-ASSESSMENT NOTICE ISSUED U/S 25(1) FOR THE YEAR 2011-12 DATED 4.7.2018 EXHIBIT P1 (a) AOF THE PRE-ASSESSMENT NOTICE ISSUED U/S 25(1) FOR THE YEAR 2012-13 DATED 4.7.2018 EXHIBIT P1 (b) AOF THE PRE-ASSESSMENT NOTICE ISSUED U/S 25(1) FOR THE YEAR 2015-16 DATED 4.7.2018 EXHIBIT P2 AOF THE PROCEEDINGS OF ASSESSMENT PASSED U/S 25(1) FOR THE YEAR 2011-12 DATED 28.9.2018 EXHIBIT P2 (a) AOF THE PROCEEDINGS OF ASSESSMENT PASSED U/S 25(1) FOR THE YEAR 2012-13 DATED 28.9.2018 EXHIBIT P2 (b) AOF THE PROCEEDINGS OF ASSESSMENT PASSED U/S 25(1) FOR THE YEAR 2015-16 DATED 28.9.2018 CONNECTED CASES 43 APPENDIX OF WP(C) 42675/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE NOTICE NO.32021452844/2015-16 DATED 28.11.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2015-16.

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.