BharatTaxGST

Oriental Metals vs. Intelligence Officer

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WP(C)/16582/2018HC KeralaGSTCNR KLHC01048170201808 July 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI48 pages
AI SummaryUndetermined

Facts

Multiple petitioners challenged assessment orders, pre-assessment notices, and penalty notices issued under the Kerala Value Added Tax (KVAT) Act for periods prior to GST implementation. The respondents included the State Tax Officer (Luxury Tax) from the State Goods and Service Tax Department and the Commissioner, State Goods and Service Tax Department.

Held

The provided judgment text is incomplete and does not contain the Court's decision or reasoning. It only lists the parties, case numbers, and exhibits, concluding with 'THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:', but the 'following' content is missing.

Key Issues

The key legal issues, based on the exhibits, appear to concern the legality of assessment and penalty proceedings under the KVAT Act for various years, potentially in the context of the transition to the GST regime, though the specific GST provisions challenged are not present in the provided text.

Sections Cited

Section 67(1) of KVAT Act, Section 25(1) of Kerala Value Added Tax Act

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 MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.40449 of 2018 PETITIONER/S: MANALTHEERAM BEACH RESORTS PVT LTD. KP VI/751,CHOWARA.P.O,THIRUVANANTHAPURAM, REPRESENTED BY BABY MATHEW,MG.DIRECTOR. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.B.PRABHAKARAN RESPONDENT/S: 1 STATE TAX OFFICER (LUXUARY TAX) STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER,KARAMANA.P.O,THIRUVANANTHAPURAM-695 002. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER,KARAMANA.P.O,THIRUVANANTHAPURAM-695 002. 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-110001. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).85/2019, WP(C).15986/2018, WP(C).16328/2018, WP(C).16569/2018, WP(C).16581/2018, WP(C).16582/2018, WP(C).16656/2018, WP(C).16987/2018, WP(C).17383/2018, WP(C).17552/2018, WP(C).17782/2018, WP(C).17984/2018, WP(C).17990/2018, WP(C).42404/2018, WP(C).42601/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.40449 of 2018 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.85 of 2019 PETITIONER/S: M/S. CERT EDUCATIONAL RESEARCH AND TRAINING PVT. LTD., SIVAPRIYA,JANASAKTHI NAGAR, PONGUMOODU,THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR SALIM M. BY ADVS. SRI.K.I.MAYANKUTTY MATHER KUM.NARAYANI HARIKRISHNAN SMT.T.K.SREEKALA SRI.R.JAIKRISHNA RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT,THIRUVANANTHAPURAM 695 001 2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE AND FINANCE, NEW DELHI 110 001. 3 COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA,THIRUVANANTHAPURAM 695 001. 4 STATE TAX OFFICER, 1ST CIRCLE,TAX TOWERS, KILLIPPALAM,THIRUVANANTHAPURAM 695 002. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL GP C.E UNNIKRISHNAN GP DR THUSHARA JAMES SRI.P.VIJAYAKUMAR, ASGI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON WP(C).No.40449 of 2018 -3- 08.07.2019, ALONG WITH WP(C).17383/2018,WP(C).40449/2018, WP(C).42601/2018,WP(C).42404/2018,WP(C).15986/2018, WP(C).16328/2018,WP(C).16581/2018,WP(C).16569/2018, WP(C).16582/2018,WP(C).16656/2018,WP(C).16987/2018, WP(C).17552/2018,WP(C).17782/2018,WP(C).17990/2018, WP(C).17984/2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.40449 of 2018 -4- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.15986 of 2018 PETITIONER/S: SEBASTIAN M.K. PROPRIETOR, M/S.C-MOSE, MANIMALA ROAD, MYTHRI NAGAR, EDAPPALLY,ERNAKULAM - 682 024. BY ADV. SRI.BOBBY JOHN RESPONDENT/S: 1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, TAX TOWER,KILLIPPALAM, KARAMANA,THIRUVANANTHAPURAM, PIN - 695 002. 2 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM - 695 001. 3 THE COMMERCIAL TAX OFFICER FIRST CIRCLE, KALAMASSERY,AT CIVIL STATION, KAKKANAD,ERNAKULAM, PIN - 682 030. 4 INSPECTING ASST. COMMISSIONER OF COMMERCIAL TAXES,ERNAKULAM, PIN - 682 030. 5 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT,FINANCE DEPARTMENT (REVENUE),CENTRAL SECRETARIAT, NEW DELHI - 110 001. SRI.P.VIJAYAKUMAR, ASGI SPL. GP C.E UNNIKRISHNAN GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).17383/2018, WP(C).40449/2018, WP(C).42601/2018, WP(C).42404/2018, WP(C).85/2019, WP(C).16328/2018, WP(C).16581/2018, WP(C).16569/2018, WP(C).16582/2018, WP(C).16656/2018, WP(C).16987/2018, WP(C).No.40449 of 2018 -5- WP(C).17552/2018, WP(C).17782/2018, WP(C).17990/2018, WP(C).17984/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.40449 of 2018 -6- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.16328 of 2018 PETITIONER/S: SAJEEV K MATHEW PROPRIETOR, EXCEL TRADERS, V P MARIKKAR ROAD, TOLL JUNCTION, EDAPPALLY P.O., COCHIN-682 024. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER (FORMERLY COMMERCIAL TAX OFFICER), STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, KALAMASSERY AT KAKKANAD, CIVIL STATION, COCHIN-682 030. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695022. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. 5 ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, KAKKANAD, COCHIN-682030. 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 08.07.2019, ALONG WITH WP(C).17383/2018, WP(C).40449/2018, WP(C).No.40449 of 2018 -7- WP(C).42601/2018, WP(C).42404/2018, WP(C).85/2019, WP(C).15986/2018, WP(C).16581/2018, WP(C).16569/2018, WP(C).16582/2018, WP(C).16656/2018, WP(C).16987/2018, WP(C).17552/2018, WP(C).17782/2018, WP(C).17990/2018, WP(C).17984/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.40449 of 2018 -8- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.16569 of 2018 PETITIONER/S: MEACHERY HARDWARES 6/371, VALLANGHY, NENMARA, PALAKKAD DISTRICT, REP. BY THE MANAGING PARTNER, SMT. S.LEKSHMIKUTTY, W/O. MANIKANTAN V., MEACHERY HOUSE, VALLANGHY, NENMARA, PALAKKAD DISTRICT. BY ADVS. SRI.SAJAN VARGHEESE K. SRI.ABE RAJAN SRI.LIJU. M.P RESPONDENT/S: 1 STATE OF KERALA REP. BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA POST, THIRUVANANTHAPURAM-695 001 3 STATE TAX OFFICER (INVESTIGATION BRANCH) STATE GST DEPARTMENT, KERALA, PALAKKAD-678 001 4 THE 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 SPL GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).17383/2018, WP(C).40449/2018, WP(C).42601/2018, WP(C).42404/2018, WP(C).85/2019, WP(C).15986/2018, WP(C).16328/2018, WP(C).16581/2018, WP(C).No.40449 of 2018 -9- WP(C).16582/2018, WP(C).16656/2018, WP(C).16987/2018, WP(C).17552/2018, WP(C).17782/2018, WP(C).17990/2018, WP(C).17984/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.40449 of 2018 -10- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.16581 of 2018 PETITIONER/S: ORIENTAL METALS INDIA PVT. LTD. UNITY COMPLEX, MARKET ROAD, ERNAKULAM, KOCHI-682 035 (REPRESENTED BY AHAMED ANSARI, MANAGING DIRECTOR) BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 ASSISTANT COMMISSIONER S.G.ST DEPARTMENT, SPECIAL CIRCLE I, ERNAKULAM KOCHI - 682015 2 INTELLIGENCE OFFICER, SQUAD NO. VIII COMMERCIAL TAXES, ERNAKULAM, KOCHI - 682015 3 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695002 4 STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695002 5 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110001. 6 UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110001 7 INSPECTING ASSISTANT COMMISSIONER S.G.S.T. DEPARTMENT, KAKKANAD, KOCHI - 682030 BY ADVS. WP(C).No.40449 of 2018 -11- SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.M.C.MONY, CGC SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES SRI. P.VIJAYAKUMAR, ASGI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).17383/2018, WP(C).40449/2018, WP(C).42601/2018, WP(C).42404/2018, WP(C).85/2019, WP(C).15986/2018, WP(C).16328/2018, WP(C).16569/2018, WP(C).16582/2018, WP(C).16656/2018, WP(C).16987/2018, WP(C).17552/2018, WP(C).17782/2018, WP(C).17990/2018, WP(C).17984/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.40449 of 2018 -12- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.16582 of 2018 PETITIONER/S: ORIENTAL METALS UNITY COMPLEX, MARKET ROAD, ERNAKULAM, KOCHI-682035,(REPRESENTED BY AHAMED ANSARI,MANAGING DIRECTOR) BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 INTELLIGENCE OFFICER SQUAD NO.IV, O/O DEPUTY COMMISSIONER(INT) COMMERCIAL TAXES, EDAPPALLY, KOCHI-682024. 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002. 3 STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695002. 4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY IT'S CHAIRMAN,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI-110001. 5 UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 6 INSPECTING ASSISTANT COMMISSIONER S.G.S.T DEPARTMENT, KAKKANAD, KOCHI-682030. BY ADVS. SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS WP(C).No.40449 of 2018 -13- SRI.RAJAGOPALAN NAIR.K.R., CGC SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES SRI. P.VIJAYAKUMAR, ASGI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).17383/2018, WP(C).40449/2018, WP(C).42601/2018, WP(C).42404/2018, WP(C).85/2019, WP(C).15986/2018, WP(C).16328/2018, WP(C).16581/2018, WP(C).16569/2018, WP(C).16656/2018, WP(C).16987/2018, WP(C).17552/2018, WP(C).17782/2018, WP(C).17990/2018, WP(C).17984/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.40449 of 2018 -14- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.16656 of 2018 PETITIONER/S: MONSOON GRANDE CHITHIRAPURAM.P.O., PALLIVASAL, MUNNAR -685565, IDUKKI DISTRICT( REPRESENTED BY SAJEEV JOHN, PROPRIETOR) BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 STATE TAX OFFICER (WC & LT), STATE GOODS & SERVICE TAX DEPARTMENT, IDUKKI AT KATTAPPANA -685 508. 2 COMMISSIONER OF STATE TAXES TAXC TOWER, KARAMANA, THIRUVANANTHAPURAM -695 002. 3 STATE 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. 6 INSPECTING ASSISTANT COMMISSIONER S.G.S.T. DEPARTMENT, KATTAPPANA, IDUKKI DISTRICT, PIN -685 508. BY ADVS. SMT.KEERTHI SOLOMON, CGC SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & WP(C).No.40449 of 2018 -15- CUSTOMS SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES SRI. P.VIJAYAKUMAR, ASGI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).17383/2018, WP(C).40449/2018, WP(C).42601/2018, WP(C).42404/2018, WP(C).85/2019, WP(C).15986/2018, WP(C).16328/2018, WP(C).16581/2018, WP(C).16569/2018, WP(C).16582/2018, WP(C).16987/2018, WP(C).17552/2018, WP(C).17782/2018, WP(C).17990/2018, WP(C).17984/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.40449 of 2018 -16- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.16987 of 2018 PETITIONER/S: P.M.ABHILASH PROPRIETOR, M/S. SHIVAKAM GOLD WORKS, CHIYYARAM, THRISSUR. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE INTELLIGENCE OFFICER SQUAD NO.IV, COMMERCIAL TAXES, THRISSUR - 680 003. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3 STATE OF KERALA REPRESENTED BY ITS SECRTARY,FINANCE DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM - 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 08.07.2019, ALONG WITH WP(C).17383/2018, WP(C).40449/2018, WP(C).42601/2018, WP(C).42404/2018, WP(C).85/2019, WP(C).15986/2018, WP(C).16328/2018, WP(C).16581/2018, WP(C).16569/2018, WP(C).16582/2018, WP(C).16656/2018, WP(C).No.40449 of 2018 -17- WP(C).17552/2018, WP(C).17782/2018, WP(C).17990/2018, WP(C).17984/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.40449 of 2018 -18- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.17383 of 2018 PETITIONER/S: M/S.MERRIS FOOD INDUSTRIES ADAM COMPLEX, A M ROAD, PERUMBAVOOR, REPRESENTED BY THE MANAGING PARTNER BIBI BINOY BY ADV. SRI.C.K.THANU PILLAI RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER-I SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT,PERUMBAVOOR- 683 542 2 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT TAXES DEPARTMENT, SECRETARIAT, THIRUANANTHAPURAM- 695 001 3 UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI- 110 001 BY ADVS. SMT.SREEKALA K.L., CGC SPL GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES SRI. P.VIJAYAKUMAR, ASGI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40449/2018, WP(C).42601/2018, WP(C).42404/2018, WP(C).85/2019, WP(C).15986/2018, WP(C).16328/2018, WP(C).16581/2018, WP(C).16569/2018, WP(C).16582/2018, WP(C).16656/2018, WP(C).16987/2018, WP(C).17552/2018, WP(C).17782/2018, WP(C).17990/2018, WP(C).17984/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.40449 of 2018 -19- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.17552 of 2018 PETITIONER/S: JOGI THOMAS PROPRIETOR, M/S. TOMS MOTORS, MATTOM, CHAVAKKAD. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE STATE TAX OFFICER KERALA STATE GOODS AND SERVICE TAX DEPARTMENT,CHAVAKKAD 680 307. 2 THE COMMISSIOENR 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 BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001. BY ADVS. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & 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 08.07.2019, ALONG WITH WP(C).17383/2018, WP(C).40449/2018, WP(C).42601/2018, WP(C).42404/2018, WP(C).85/2019, WP(C).15986/2018, WP(C).16328/2018, WP(C).16581/2018, WP(C).16569/2018, WP(C).16582/2018, WP(C).16656/2018, WP(C).No.40449 of 2018 -20- WP(C).16987/2018, WP(C).17782/2018, WP(C).17990/2018, WP(C).17984/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.40449 of 2018 -21- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.17782 of 2018 PETITIONER/S: MUNNAR RIDGETREE RESIDENCES PVT LTD. (OWNER OF 'RAGAMAYA RESORT & SPA MUNNAR") REG. OFFICE AT 306, PIONEER TOWERS,MARINE DRIVE, ERNAKULAM, COCHIN - 682 031,(REPRESENTED BY SRI.JACOB THOMAS, DIRECTOR) BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 STATE TAX OFFICER, IDUKKI (LUXURY TAX), STATE GOODS & SERVICE TAX DEPARTMENT,IDUKKI AT KATTAPPANA - 685 508. 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002. 3 STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM - 695 002. 4 CENTRAL BOARD OF DIRECT TAXES & CUSTOMS REPRESENTED BY IT'S CHAIRMAN,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI - 110 001. 5 UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110 001. 6 INSPECTING ASSISTANT COMMISSIONER S.G.S.T DEPARTMENT, KATTAPANA,IDUKKI DISTRICT, PIN - 685 508. BY ADVS. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE WP(C).No.40449 of 2018 -22- AND CUSTOMS SRI.S.BIJU, CGC SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES SRI. P.VIJAYAKUMAR, ASGI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).17383/2018, WP(C).40449/2018, WP(C).42601/2018, WP(C).42404/2018, WP(C).85/2019, WP(C).15986/2018, WP(C).16328/2018, WP(C).16581/2018, WP(C).16569/2018, WP(C).16582/2018, WP(C).16656/2018, WP(C).16987/2018, WP(C).17552/2018, WP(C).17990/2018, WP(C).17984/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.40449 of 2018 -23- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.17984 of 2018 PETITIONER/S: M/S TECPRO INFRA PROJECTS LTD (FORMERLY KNOWN AS BESL INFRA PROJECTS LTD.) CRAN-91, PONEKKARA ROAD, EDAPPALLY, KOCHI-682 024, ERNAKULAM DISTRICT. BY ADV. SRI.BEJOY CHERIYAN RESPONDENT/S: 1 STATE TAX OFFICER (WORKS CONTRACT) FORMERLY : ASSISTANT COMMISSIONER (WORKS CONTRACT), STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND FLOOR, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682 018. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM-695 022. 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. BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMESSRI. SRI.P.VIJAYAKUMAR, ASGI. WP(C).No.40449 of 2018 -24- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).17383/2018, WP(C).40449/2018, WP(C).42601/2018, WP(C).42404/2018, WP(C).85/2019, WP(C).15986/2018, WP(C).16328/2018, WP(C).16581/2018, WP(C).16569/2018, WP(C).16582/2018, WP(C).16656/2018, WP(C).16987/2018, WP(C).17552/2018, WP(C).17782/2018, WP(C).17990/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.40449 of 2018 -25- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.17990 of 2018 PETITIONER/S: A ONE FURNITURE, NADUVATH NAGAR P O, CHERTHALA, AROOKUTTY. PIN-688 526, REPRESENTED BY ITS PROPRIETOR, ZAKKARIYA P A BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (ASSESSMENT) SGST DEPARTMENT, SPECIAL CIRCLE, CIVIL STATION, ALAPPUZHA PIN 688 001. 2 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. 4 THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, ASRAMOM, KOLLAM 691 002. BY ADVS. SRI.M.C.MONY, CGC SPL GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES SRI. P.VIJAYAKUMAR, ASGI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).17383/2018, WP(C).40449/2018, WP(C).42601/2018, WP(C).42404/2018, WP(C).85/2019, WP(C).15986/2018, WP(C).16328/2018, WP(C).16581/2018, WP(C).No.40449 of 2018 -26- WP(C).16569/2018, WP(C).16582/2018, WP(C).16656/2018, WP(C).16987/2018, WP(C).17552/2018, WP(C).17782/2018, WP(C).17984/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.40449 of 2018 -27- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.42404 of 2018 PETITIONER/S: K.SUNIL KUMAR PROPRIETOR, M/S. ASIA TRADERS, PERINGODE ROAD, CHALISSERY, PALAKKAD. BY ADV. SMT.M.A.JINSA MOL RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110001. 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110001. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695002. 4 THE COMMISSIONER OF STATE TAXES,TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002. 5 THE STATE TAX OFFICER, DEPARTMENT OF STATE GOODS AND SERVICE TAX, PATTAMBI, PALAKKAD DISTRICT. BY ADV. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES SRI. P.VIJAYAKUMAR, ASGI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).17383/2018, WP(C).40449/2018, WP(C).No.40449 of 2018 -28- WP(C).42601/2018, WP(C).85/2019, WP(C).15986/2018, WP(C).16328/2018, WP(C).16581/2018, WP(C).16569/2018, WP(C).16582/2018, WP(C).16656/2018, WP(C).16987/2018, WP(C).17552/2018, WP(C).17782/2018, WP(C).17990/2018, WP(C).17984/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.40449 of 2018 -29- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.42601 of 2018 PETITIONER/S: A. ANILKUMAR, FORMER PROPRIETOR GAGO INN, BHAGAVATHI VILASAM, PULIPPARA P.O., ALTHARAMOODU, KALLARA-691536. BY ADV. SRI.PREMJIT NAGENDRAN RESPONDENT/S: 1 STATE TAX OFFICER, (LUXURY TAX), THIRUVANANTHAPURAM. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 002. 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. 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 08.07.2019, ALONG WITH WP(C).17383/2018, WP(C).40449/2018, WP(C).42404/2018, WP(C).85/2019, WP(C).15986/2018, WP(C).16328/2018, WP(C).16581/2018, WP(C).16569/2018, WP(C).16582/2018, WP(C).16656/2018, WP(C).16987/2018, WP(C).17552/2018, WP(C).17782/2018, WP(C).17990/2018, WP(C).17984/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.40449 of 2018 -30-

JUDGMENT [ WP(C) 40449/2018,WP(C).85/2019 ,WP(C).15986/2018 ,WP(C).16328/2018,WP(C).16569/2018 ,WP(C).16581/2018 ,WP(C).16582/2018,WP(C).16656/2018 ,WP(C).16987/2018 ,WP(C).17383/2018,WP(C).17552/2018 ,WP(C).17782/2018 ,WP(C).17984/2018,WP(C).17990/2018 ,WP(C).42404/2018 WP(C).42601/2018 ] 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 2018. The counsel for the petitioners for the present do not invite a finding, though

WP(C).No.40449 of 2018 -31- 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.40449 of 2018 -32- APPENDIX OF WP(C) 40449/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.LT 32015224945/2014-15 DATED 31-04-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2014-15. 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.40449 of 2018 -33- APPENDIX OF WP(C) 85/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE ISSUED BY THE 4TH RESPONDENT (AY-2014-2015) EXHIBIT P1 AOF THE OBJECTION FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT EXHIBIT P2OF THE ORDER ISSUED BY THE 4TH RESPONDENT (AY-2014-2015) EXHIBIT P3OF THE INTERIM ORDER IN WPC NO 11335/2018 OF THIS HON'BLE COURT

WP(C).No.40449 of 2018 -34- APPENDIX OF WP(C) 15986/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 :OF THE SAID ASSESSMENT ORDER DATED 15.2.2018 FOR THE YEAR 2014-15 PASSED BY THE 3RD RESPONDENT. EXHIBIT P1A:OF THE ASSESSMENT ORDER DATED 15.2.2018 FOR THE YEAR 2016-17 PASSED BY THE 3RD RESPONDENT. EXHIBIT P2 :OF THE INTERIM ORDER DATED 4.4.2018, PASSED BY THIS HON'BLE COURT IN WPC.NO.11335/2018. WP(C).No.40449 of 2018 -35- APPENDIX OF WP(C) 16328/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN DATED 25-06-2012 SUBMITTED FOR THE YEAR 2011-12 BEFORE 1ST RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX, IN ACCORDANCE WITH LAW. EXHIBIT P2 COPY OF NOTICE DATED 18-09-2017 ISSUED TO PETITIONER, BY 1ST RESPONDENT U/S.25(1) OF THE KVAT ACT 2003, PROPOSING TO COMPLETE BEST JUDGMENT FOR 2011-12, AFTER MAKING ADDITIONS TO CONCEDED TURNOVER. EXHIBIT P3 COPY OF REPLY DATED 03-10-2017 SUBMITTED BEFORE 1ST RESPONDENT AGAINST EXT P2 NOTICE, IN OBJECTING TO THE PROPOSAL WITH DOCUMENTARY EVIDENCE. EXHIBIT P4 COPY OF ORDER DATED 31-10-2017 COMPLETED U/S.25(1) OF KVAT ACT 2003, BY 1ST RESPONDENT FOR THE YEAR 2011-12, WHICH IS PASSED WITHOUT PROPER AUTHORITY. EXHIBIT P5 COPY OF 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.40449 of 2018 -36- APPENDIX OF WP(C) 16569/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PROCEEDINGS DATED 18.01.2018 ALONG WITH THE NOTICE OF DEMAND ISSUED BY THE 3RD RESPONDENT. EXHIBIT P2OF THE INTERIM ORDER DATED 04.04.2018 PASSED IN W.P.(C) NO.11335/2018 ON THE FILE OF THIS HONOURABLE COURT. EXHIBIT P3OF THE INTERIM ORDER DATED 04.05.2018 PASSED IN WP(C) NO.15084/2018. WP(C).No.40449 of 2018 -37- APPENDIX OF WP(C) 16581/2018 PETITIONER'S/S EXHIBITS: EXT.P1: COPY OF ASSESSMENT ORDER BEARING NO. 32070241923C/16-17 DATED 31/12/2017 ISSUED BY THE 1ST RESPONDENT EXT.P2: COPY OF THE PENALTY ORDER BARING NO.IEC VIII/65/2016-17 DATED 29/12/2017 ISSUED BY THE 2ND RESPONDNET. EXT.P3: COPY OF THE PENALY ORDER BEARING NO. IEC VIII/66/2016-17 DATED 29/12/2017 ISSUED BY THE 1ST RESPONDENT. EXT.P4: COPY OF THE PENALTY ORDER BEARING NO. IEC VIII/15/2017-18 DATED 29/12/2017 29/12/2017 ISSUED BY THE 2ND RESPONDENT EXT.P5: COPY OF THE ASSESSMENT ORDER NO.32070241923/11-12 DATED 30/4/2018 ISSUED BY THE 1ST RESPONDENT EXT.P6 COPIES OF THE ORDER IN WPC NO. 13552/2018 OF THIS HON'BLE DATED 13/4/2018. WP(C).No.40449 of 2018 -38- APPENDIX OF WP(C) 16582/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER NO.CR 42/16-17(2013-14) DATED 26.2.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ORDER IN WP(C) NO.11335/2018 OF THIS HON'BLE COURT DATED 4.4.2018. WP(C).No.40449 of 2018 -39- APPENDIX OF WP(C) 16656/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1-OF THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2-OF THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3-OF THE ASSESSMENT YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4-OF THE ORDER IN WP(C) 11335/2018 OF THIS HONOURABLE COURT DATED 04/04/2018. WP(C).No.40449 of 2018 -40- APPENDIX OF WP(C) 16987/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO.ITC/IV/17/2016-17(2015-16) DATED 31.03.2018. EXHIBIT P2OF THE ORDER NO.ITC/IV/17/2016-17 DATED 31.03.2018. WP(C).No.40449 of 2018 -41- APPENDIX OF WP(C) 17383/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER FOR 2013- 14 NO 32151204821/2013-14 CST DATED 28.4.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF ASSESSMENT ORDER FOR 2014- 15 NO 32151204821/2014-15 CST DATED 30.4.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P3OF PRE ASSESSMENT NOTICE NO 32151204821/2016-17 DATED 25.4.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P4OF PRE ASSESSMENT NOTICE NO 32151204821/2017-18 DATED 04.05.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P5OF THE ORDER IN WPC NO 11335/2018 DATED 4.4.2018

WP(C).No.40449 of 2018 -42- APPENDIX OF WP(C) 17552/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE ASSESSMENT ORDER NO.32081188735/2012-13 DATED 16/04/2018. EXHIBIT P2:OF THE ASSESSMENT ORDER NO.32081188735/2013-14 DATED 16/04/2018. EXHIBIT P3:OF THE ASSESSMENT ORDER NO.32081188735/2014-15 DATED 16/04/2018. EXHIBIT P4:OF THE ASSESSMENT ORDER NO.32081188735/2015-16 DATED 16/04/2018. WP(C).No.40449 of 2018 -43- APPENDIX OF WP(C) 17782/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE REGISTRATION CERTIFICATE DATED 30.1.2015. EXHIBIT P2OF THE ASSESSMENT NO. 32063494353/2015-16 DATED 14.5.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3OF THE ORDER IN WPC 11335/2018 OF THIS HON'BLE COURT DATED 4.4.2018. WP(C).No.40449 of 2018 -44- APPENDIX OF WP(C) 17984/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR 2008-09 SUBMITTED BEFORE 1ST RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX, IN ACCORDANCE OF LAW. EXHIBIT P1(A) COPY OF ANNUAL RETURN FOR 2009-10 SUBMITTED BEFORE 1ST RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX, IN ACCORDANCE OF LAW. EXHIBIT P1(B) COPY OF ANNUAL RETURN FOR 2010-11 SUBMITTED BEFORE 1ST RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX, IN ACCORDANCE OF LAW. EXHIBIT P1(C) COPY OF ANNUAL RETURN FOR 2011-12 SUBMITTED BEFORE 1ST RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX, IN ACCORDANCE OF LAW. EXHIBIT P2OF NOTICE DATED 13.11.2017 ISSUED US. 67(1) of KVAT ACT FOR THE YEAR 2008-09 BY THE 1ST RESPONDENT PROPOSING TO IMPOSE PENALTY. EXHIBIT P2(A)OF NOTICE DATED 13.11.2017 ISSUED US. 67(1) of KVAT ACT FOR THE YEAR 2009-10 BY THE 1ST RESPONDENT PROPOSING TO IMPOSE PENALTY. EXHIBIT P2(B)OF NOTICE DATED 13.11.2017 ISSUED US. 67(1) of KVAT ACT FOR THE YEAR 2010-11 BY THE 1ST RESPONDENT PROPOSING TO IMPOSE PENALTY. EXHIBIT P2(C)OF NOTICE DATED 13.11.2017 ISSUED US. 67(1) of KVAT ACT FOR THE YEAR 2011-12 BY THE 1ST RESPONDENT PROPOSING TO IMPOSE PENALTY. EXHIBIT P3 COPY OF REPLY DATED 30.04.2018 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT AGAINST EXT. P2 NOTICE. EXHIBIT P3(A) COPY OF REPLY DATED 30.04.2018 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT

WP(C).No.40449 of 2018 -45- AGAINST EXT. P2(A) NOTICE. EXHIBIT P3(B) COPY OF REPLY DATED 30.04.2018 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT AGAINST EXT. P2(B) NOTICE. EXHIBIT P3(C) COPY OF REPLY DATED 30.04.2018 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT AGAINST EXT. P2(C) NOTICE. EXHIBIT P4 COPY OF INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO. 11335 OF 2018, IN STAYING FURTHER PROCEEDINGS OF PENALTY UNDER KVAT ACT, 2003. WP(C).No.40449 of 2018 -46- APPENDIX OF WP(C) 17990/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF ANNUAL RETURN FOR THE YEAR 2012-

13.

EXHIBIT P1[A]. COPY OF ANNUAL RETURN FOR THE YEAR 2013-

14.

EXHIBIT P2. COPY OF ORDER DATED 15.12.17 ISSUED BY THE IST RESPONDENT UNDER SECTION 25[1] FOR THE YEAR 2013-14. EXHIBIT P3. COPY OF APPEAL MEMORANDUM AGAINST EXHIBIT P2 FILED BEFORE THE 4TH RESPONDENT. EXHIBIT P4. COPY OF NOTICE DATED 8.02.2018 ISSUED BY THE IST RESPONDENT UNDER SECTION 25[1] FOR THE YEAR 2012-13. EXHIBIT P5. COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HONOURABLE COURT IN WPC 13552 OF 2018. WP(C).No.40449 of 2018 -47- APPENDIX OF WP(C) 42404/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF NOTICE DATED 30.10.2018 UNDER SECTION 25(1) OF KERALA VALUE ADDED TAX ACT ISSUED BY THE 5TH RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2 AOF NOTICE DATED 15.11.2018 UNDER SECTION 25 (1) OF KERALA VALUE ADDED TAX ACT ISSUED BY THE 5TH RESPONDENT FOR THE YEAR 2017-18. WP(C).No.40449 of 2018 -48- APPENDIX OF WP(C) 42601/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 PHIOTOSTAT COPY OF THE ASSESSMENT ORDER NO.LT 32015294807/14-15 DATED 31.8.2018 ISSUED BY THE FIRST RESPONDENT.

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.