BharatTaxGST

M/S. Ukken Timbers vs. The State Of Kerala

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WP(C)/150/2019HC KeralaGSTCNR KLHC01000329201908 July 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI47 pages
For Petitioner: SRI.HARISANKAR V. MENON, SMT.MEERA V.MENONFor Respondent: SRI.P.S.SOMAN PULLADAN, SMT.T.RADHAMONY
AI SummaryRemanded

Facts

Multiple writ petitions were filed challenging assessment orders, penalty orders, and notices issued under the Kerala Value Added Tax (KVAT) Act, 2003, and the Central Sales Tax (CST) Act, for various assessment years prior to the GST regime. These petitions were heard together by the High Court of Kerala.

Held

The provided judgment text is incomplete. It only contains the cause title, list of parties, and appendices listing exhibits for the connected cases, but the actual decision and reasoning of the Court are missing. Therefore, what the Court decided cannot be determined from the provided text.

Key Issues

The key legal issues, based on the exhibits, appear to involve the validity of assessment orders, penalty orders, and notices issued under pre-GST tax laws (KVAT Act and CST Act) for periods prior to the implementation of GST.

Sections Cited

Section 22(3) of KVAT Act 2003, Section 25(1) of KVAT Act 2003, Section 67(1) of KVAT Act, Section 9(2) of CST 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.39020 of 2018 PETITIONER: P.V.SHAJI AGED 52 YEARS S/O. VARGHESE, PROPRIETOR, M/S. MEMANA BUILDERS, PULLAD P.O., THIRUVALLA. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER-1 (WC) STATE GOODS AND SERVICES TAX DEPARTMENT, PATHANAMTHITTA-689645. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 002. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).3/2019, WP(C).18/2019, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).13820/2018, WP(C).14016/2018, WP(C).15820/2018, WP(C).16014/2018, WP(C).22612/2018, WP(C).23132/2018, WP(C).23133/2018, WP(C).25814/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).41011/2018, WP(C).41012/2018, WP(C).42016/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.39020 of 2018 & CONNECTED CASES 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.3 of 2019 PETITIONER: M/S.CHOWDHARY RUBBER AND CHEMICAL PVT. LTD., CP XI, 647C, COCHIN BANK, ASOKAPURAM P.O., ALUVA, REPRESENTED BY SHACE THOMAS, AUTHORIZED SIGNATORY. BY ADVS. SRI.P.S.SOMAN PULLADAN SMT.T.RADHAMONY RESPONDENTS: 1 ASSISTANT COMMISSIONER, SPECIAL CIRCLE-1, STATE GOODS AND SERVICE TAX DEPARTMENT, MATTANCHERRY AT ALUVA 683101. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695002. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPRUAM-695001. 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, STANDING COUNSEL SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.39020 of 2018 & CONNECTED CASES 3 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.18 of 2019 PETITIONER: G.AMMINIAMMA, PROPRITRIX, M/S. MYDHILI AGRICO, PANAMPALLY, PERINGALA, MAVELIKKARA, ALAPPUZHA DISTRICT-690101. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENTS: 1 STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT, MAVELIKKARA, ALAPPUZHA DISTRICT-690101. 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. 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 08.07.2019, ALONG WITH WP(C).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.39020 of 2018 & CONNECTED CASES 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.132 of 2019 PETITIONER: K.V.MANIKANDAN AGED 54 YEARS S/O.VELAYUDHAN EZHUTHASSAN, PROPRIETOR, ANJALI HOME APPLIANCES, MAIN ROAD, NENMARA, PALAKKAD. BY ADVS. SRI.JACOB SEBASTIAN SMT.ANU JACOB SRI.K.V.WINSTON RESPONDENTS: 1 STATE OF KERALA AND BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, TRIVANDRUM-695001. 2 THE STATE TAX OFFICER, STATE GST DEPARTMENT, CHITTUR, PALAKKAD DISTRICT, PIN-678101. 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 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, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.39020 of 2018 & CONNECTED CASES 5 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.148 of 2019 PETITIONER: AJESH KUMAR.V PROPRIETOR, KOCHUKUDIYIL AGENCIES, N.H. BYE PASS ROAD, VATAKARA. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT. K. HYMAVATHY RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, VATAKARA-673 101. 2 THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE-673 001. 3 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002. 4 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 5 THE BRANCH MANAGER THE CATHOLIC SYRIAN BANK LTD., ZAM ZAM BUILDING, N.H. BYE PASS ROAD, VADAKARA-673 101, KOZHIKODE DISTRICT. BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI.R.S.KALKURA, STANDING COUNSEL ADV.SRI.PETER THARAKAN WP(C).No.39020 of 2018 & CONNECTED CASES 6 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.39020 of 2018 & CONNECTED CASES 7 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.150 of 2019 PETITIONER: M/S. UKKEN TIMBERS AREEKAL JUNCTION, KARUKUTTY P.O., ANGAMALY, PIN-683 576, ERNAKULAM, REPRESENTED BY ITS PROPRIETOR MR. MARTIN U.V. BY ADVS. SRI.SOJAN MATHEW SMT.K.J.VALSALA KUMARI SRI.V.C.CHARLY RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE ASSISTANT COMMISSIONER-II SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY AT ALUVA, PIN-683 501. 3 THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, MATTANCHERRY, COCHIN, PIN-682 002. 4 UNION OF INDIA, REPRESENTED BY THE 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 08.07.2019, ALONG WITH WP(C).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.39020 of 2018 & CONNECTED CASES 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.738 of 2019 PETITIONER: RANJITH.R. M/S.CHENDUR ASSOCIATES, XIV/877(1), BEHIND GK TOWER, KALMANDAPAM, PALAKKAD. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS SERVICE TAX DEPARTMENT, SECOND CIRCLE, PALAKKAD - 678 001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.39020 of 2018 & CONNECTED CASES 9 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.745 of 2019 PETITIONER: VASANTHAKUMARY.A.K AGED 54 YEARS PROPRIETRESS A & V TIMBERS, KILIVAYAL, ADOOR, CHANDU NIVAS, KADAMPANADU NORTH P.O., KADAMPANADU, PATHANAMTHITTA, PIN-691552. BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 STATE TAX OFFICER (WC) STATE GOODS AND SERVICES TAX DEPARTMENT, ADOOR, PATHANAMTHITTA DISTRICT,PIN-691523. 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002. BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.39020 of 2018 & CONNECTED CASES 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.13820 of 2018 PETITIONER: M/S.APOLLO GOLD PVT.LTD. TIRUR, MALAPPURAM, REPRESENTED BY,SADARUDDIN R., DIRECTOR. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST.COMMISSIONER COMMERCIAL TAXES SPECIAL CIRCLE, MALAPPURAM-676505. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 3 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY TO FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110001 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 08.07.2019, ALONG WITH WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.39020 of 2018 & CONNECTED CASES 11 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.14016 of 2018 PETITIONER: V A ITTOOP M/S.V.K.ANTONY & SONS, KATTOOR, VIA, IRINJALAKUDA, THRISSUR DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER(IB)-1 INVESTIGATION BRANCH,STATE GOODS AND SERVICE TAX DEPARTMENT,IRINJALAKUDA 683 121. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001 4 CENTRAL BOARD OF EXCISE 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 08.07.2019, ALONG WITH WP(C).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.39020 of 2018 & CONNECTED CASES 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.15820 of 2018 PETITIONER: E. MUHAMMED KUTTY AGED 68 YEARS, S/O. E. MOHAMMED HAJI,RESIDING AT EDAPPAYIL HOUSE, NADUVATTOM,VIA THIRUVENGAPPURA, PATTAMBI,PALAKKAD DISTRICT-679308,(PROPRIETOR, EDAPPAYIL HARDWARES, 5/1020, KOPPAM) BY ADV. SRI.K.SHAJ RESPONDENTS: 1 THE SECRETARY, TAXES GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695001. 2 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. 4 THE STATE TAX OFFICER STATE TAX OFFICE, SGST DEPARTMENT,KERALA, PATTAMBI, PALAKKAD DISTRICT-679303. 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.39020 of 2018 & CONNECTED CASES 13 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.16014 of 2018 PETITIONER: N.K.ABDUL KHADER M/S. P.C.K. WOODEN INDUSTRIES,THACHAKODE, ELAVAMPADAM.P.O., ALATHUR, PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, ALATHUR-678 541. 2 THE INSPECTING ASST. COMMISSIONER STATE GOODS & SERVICES TAX DEPARTMENT, CHITTUR-678 101 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001 4 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIATE, THIRUVANANTHAPURAM-695 001 5 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.39020 of 2018 & CONNECTED CASES 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.22612 of 2018 PETITIONER: RAYAMS TRADING VALAPAD, THRISSUR, REPRESENTED BY ITS PROPRIETOR, SRI.R.M.SHANAVAS. BY ADVS. SRI.C.V.SUBHASH SMT.O.A.NURIYA SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV RESPONDENTS: 1 THE STATE TAX OFFICER, CHAVAKKAD THRISSUR-680014. 2 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695002. 3 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY IT'S 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.SREELAL N. WARRIER, STANDING COUNSEL SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS SRI. P. VIJAYAKUMAR, ASGI SRI.M.RAJENDRA KUMAR, CGC WP(C).No.39020 of 2018 & CONNECTED CASES 15 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.39020 of 2018 & CONNECTED CASES 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.23132 of 2018 PETITIONER: IBRAHIM KUTTY HAJI M PROPRIETOR, MALIKKAN TRADERS,HILL PRODUCE DEALER, CHAPPARAPADAVA,KANNUR DISTRICT, PIN-670 581. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX SGST DEPARTMENT, SPECIAL CIRCLE,KANNUR, PIN-670 002. 2 THE DEPUTY COMMISSIONER SGST DEPARTMENT, KANNUR, PIN-670 002. 3 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT 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 08.07.2019, ALONG WITH WP(C).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.39020 of 2018 & CONNECTED CASES 17 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.23133 of 2018 PETITIONER: MALABAR SPICES CHENAYANNUR, KANHIRANGAD P.O.,KANNUR DISTRICT, PIN-670 142, REPRESENTED BY ITS PROPRIETOR S.P.SHABEER. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENTS: 1 ASSISTANT COMMISSIONER OF STATE TAX, SGST DEPARTMENT, SPECIAL CIRCLE,KANNUR, PIN-670 002. 2 THE DEPUTY COMMISSIONER SGST DEPARTMENT, KANNUR, PIN-670 002. 3 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT 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 08.07.2019, ALONG WITH WP(C).3/2019, WP(C).18/2019, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).13820/2018, WP(C).14016/2018, WP(C).15820/2018, WP(C).16014/2018, WP(C).22612/2018, WP(C).23132/2018, WP(C).25814/2018, WP(C).39018/2018, WP(C).39020/2018, WP(C).40532/2018, WP(C).41011/2018, WP(C).41012/2018, WP(C).42016/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.39020 of 2018 & CONNECTED CASES 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.25814 of 2018 PETITIONER: ABI S. PROPRIETOR, 'M/S KAIRALI MOTORS' CHEMMANTHOOR, PUNALUR, KOLLAM DISTRICT, PIN-691305. BY ADV. SRI.BOBBY JOHN PULICKAPARAMBIL RESPONDENTS: 1 THE COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANATHAPURAM-PIN:695002. 2 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMET TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695001. 3 THE STATE TAX OFFICER, PUNALUR, STATE GOODS AND SERVICE TAX DEPARTMENT MINI CIVIL STATION, PUNALUR, KOLLAM DISTRICT, PIN:691305. 4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT FINANCE DEPARTMENT (REVENUE), CENTRAL SECRETARIAT, 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 08.07.2019, ALONG WITH WP(C).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.39020 of 2018 & CONNECTED CASES 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.39018 of 2018 PETITIONER: M.K.MOHANAN, AGED 60 YEARS S/O. KUTTAN, MODENPLACKAL HOUSE, ELINJIPRA, NAYARANGADI P.O, KODASSERY, MUKUNDAPURAM, THRISSUR DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER - II, STATE GOODS AND SERVICES TAX DEPARTMENT, CHALAKUDY-680 307 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 002 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001 BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).13820/2018, WP(C).39020/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.39020 of 2018 & CONNECTED CASES 20 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.40532 of 2018 PETITIONER: M/S. CEMENT LAND TC 9(503)/6 MOURIAN PLAZA, KARIAVATTOM, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING PARTNER P.K AYOOB. BY ADVS. SRI.SANTHOSH P.ABRAHAM SMT.S.K.DEVI RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, 1ST CIRCLE, 4TH FLOOR, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM 695 002. 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 5 THE ASST. COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, THIRUVANANTHAPURAM 695 002. BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI WP(C).No.39020 of 2018 & CONNECTED CASES 21 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.39020 of 2018 & CONNECTED CASES 22 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.41011 of 2018 PETITIONER: BABU P.M., PROPRIETOR OF M/S.P.M.B.AGENCIES, CHELANNUR, KOZHIKODE - 673 616. BY ADVS. SRI.K.M.CHERIAN SRI.R.RAMAKRISHNAN POTTY RESPONDENTS: 1 THE STATE TAX OFFICER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, FOURTH CIRCLE, ERANHIPALAM, KOZHIKODE - 673 006. 2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM - 695 002. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, 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 SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.39020 of 2018 & CONNECTED CASES 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.41012 of 2018 PETITIONER: SUNSHINE CLEAN AND CARE MTI COMPLEX, KANNUR ROAD, WEST HILL, KOZHIKODE - 673 001, REPRESENTED BY JITHESH.P., PARTNER, SUNSHINE CLEAN AND CARE. BY ADVS. SRI.K.M.CHERIAN SRI.N.JAYAKUMAR SRI.R.RAMAKRISHNAN POTTY RESPONDENTS: 1 THE STATE TAX OFFICER(IB)I OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAXES (INTELLIGENCE) DEPARTMENT OF STATE GOODS AND SERVICES TAX, JAWAHAR NAGAR COLONY, KOZHIKODE - 673 006. 2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM - 695 002. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, 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 08.07.2019, ALONG WITH WP(C).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.39020 of 2018 & CONNECTED CASES 24 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.42016 of 2018 PETITIONER: M/S.SREE BHAGAVATHY INDUSTRIES DOOR NO. TC. 26/675, VANROSE JUNCTION, THIRUVANANTHAPURAM - 695001, REPRESENTED BY ITS MANAGING PARTNER RAJESH RAJAMANI. BY ADVS. SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS RESPONDENTS: 1 THE STATE TAX OFFICER SQUAD NO.VII, STATE GST DEPARTMENT, THIRUVANANTHAPURAM AT NEYYATTINKARA - 695121. 2 THE SECRETARY TAX DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695001. 3 THE 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, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.39020 of 2018 & CONNECTED CASES 25

JUDGMENT WP(C) 39020/2018, WP(C).3/2019, WP(C).18/2019, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).13820/2018, WP(C).14016/2018, WP(C).15820/2018, WP(C).16014/2018, WP(C).22612/2018, WP(C).23132/2018, WP(C).23133/2018, WP(C).25814/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).41011/2018, WP(C).41012/2018 & WP(C).42016/2018 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) 39020/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE IST RESPONDENT FOR THE YEAR 2014-15 DATED 17.10.2018 CONNECTED CASES 28 APPENDIX OF WP(C) 3/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32150798469/2010-11 DATED 3/12/2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2010-11. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'ABLE COURT IN WP(C) NO. 11335/2018 DATED 4/4/2018. CONNECTED CASES 29 APPENDIX OF WP(C) 18/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32041053573/2015-16 DATED 19-11-2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC(C)NO.11335/2018 DATED 04/04/2018. CONNECTED CASES 30 APPENDIX OF WP(C) 132/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE NOTICE SECTION 25(1) OF THE KVAT ACT DATED DECEMBER 17, 2018 ISSUED BY THE 2ND RESPONDENT.

CONNECTED CASES 31 APPENDIX OF WP(C) 148/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY IST RESPONDENT FOR THE MONTH OF MAY 2017 IN THE ASSESSMENT YEAR 2017-18 DATED 20.4.2018. EXHIBIT P2OF ASSESSMENT ORDER PASSED BY IST RESPONDENT FOR THE MONTH OF JUNE 2017 IN ASSESSMENT YEAR 2017-18 DATED 20.4.2018. EXHIBIT P3OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY IST RESPONDENT FOR THE MONTH OF MAY 2017 IN THE ASSESSMENT YEAR 2017-18 DATED 20.4.2018. EXHIBIT P4OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY IST RESPONDENT FOR THE MONTH OF JUNE 2017 IN THE ASSESSMENT YEAR 2017-18 DATED 20.4.2018. EXHIBIT P5OF THE LETTER DATED 11.12.2018 ISSUED BY THE 5TH RESPONDENT FREEZING THE BANK ACCOUNT.

CONNECTED CASES 32 APPENDIX OF WP(C) 150/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER DATED 26.5.2018, ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2OF DEMAND NOTICE DATED 8.8.2018 ISSUED BY THE 3RD RESPONDENT.

CONNECTED CASES 33 APPENDIX OF WP(C) 738/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2012- 13 DATED 04/12/2018. EXHIBIT P2OF THE PRE-ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2013- 14 DATED 04/12/2018. EXHIBIT P3OF THE PRE-ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2014- 15 DATED 04/12/2018. EXHIBIT P4OF THE PRE-ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2015- 16 DATED 04/12/2018. EXHIBIT P5OF THE PRE-ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2016- 17 DATED 20/12/2018. CONNECTED CASES 34 APPENDIX OF WP(C) 745/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE NO.3203089146/2015-16 DATED 16.10.2018 ISSUED BY THE 1ST RESPONDENT.

CONNECTED CASES 35 APPENDIX OF WP(C) 13820/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 04.04.2018. EXHIBIT P1(A) COPY OF ORDER ISSUED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 04.04.2018. EXHIBIT P1(B) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 04.04.2018. EXHIBIT P2 COPY OF ORDER IN W.P.(C) NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2018. CONNECTED CASES 36 APPENDIX OF WP(C) 14016/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 16/3/2018 EXHIBIT P1(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 16/3/2018 EXHIBIT P2 COPY OF ORDER IN WPC NO.11335/18 OF THIS HON'BLE COURT DATED 04/04/2018 CONNECTED CASES 37 APPENDIX OF WP(C) 15820/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE PHOTOCOPY OF THE DATED 11/01/2018 UNDER SECTIONS 25(1) OF THE KVAT ACT, 2003 FOR THE ASSESSMENT YEAR 2011-2012 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER. EXHIBIT P2 THE PHOTOCOPY OF ORDER NO. 32091188354/2015-2016 DATED 23/02/2018 OF THE FOURTH RESPONDENT.

CONNECTED CASES 38 APPENDIX OF WP(C) 16014/2018 PETITIONER'S/S EXHIBITS: EXT.P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14, DATED 24/02/2018 EXT.P2 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT DATED 05/05/2018 EXT.P3 COPY OF ORDER IN WP(C) NO.11335/18 OF THIS HON'BLE COURT, DATED 04/04/2018 CONNECTED CASES 39 APPENDIX OF WP(C) 22612/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER U/S 22(3) OF THE KVAT ACT 2003 DATED 22-03- 2013. EXHIBIT P2 AOF THE APPELLATE ORDER DATED 18-02-2017. EXHIBIT P3 AOF THE NOTICE U/S25(1) OF THE KVAT ACT 2003, DATED 22-03-2018. EXHIBIT P4 AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2012-13 DATED 31-05- 2018. CONNECTED CASES 40 APPENDIX OF WP(C) 23132/2018 PETITIONER'S/S EXHIBITS: EXT.P1: COPY OF ORDER DATED 01.02.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 UNDER THE CST ACT. EXT.P1(A): COPY OF ORDER DATED 01.02.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 UNDER THE CST ACT. EXT.P2: COPY OF NOTICE DATED 10.04.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 9(2 OF THE CST ACT) FOR THE YEAR 2011-12. EXT.P2(A): COPY OF NOTICE DATED 10.04.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 9(2 OF THE CST ACT) FOR YEAR 2012-13. EXT.P3: COPY OF INTERM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WP(C)NO.13552 OF 2018. CONNECTED CASES 41 APPENDIX OF WP(C) 23133/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: COPY OF ORDER DATED 06.03.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 UNDER THE CST ACT. EXT.P1(A): COPY OF ORDER DATED 06.03.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 UNDER THE CST ACT. EXT.P2: COPY OF NOTICE DATED 10.04.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 9(2 OF THE CST ACT) FOR THE YEAR 2011-12. EXT.P2(A): COPY OF NOTICE DATED 10.04.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 9(2 OF THE CST ACT) FOR THE YEAR 2012-13. EXT.P3: COPY OF ORDER DATED 16.05.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 9(2 OF THE CST ACT) FOR THE YEAR 2011-12. EXT.P3(A): COPY OF ORDER DATED 16.05.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 9(2 OF THE CST ACT) FOR THE YEAR 2012-13. EXT.P4: COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WP(C)NO.13552 OF 2018. CONNECTED CASES 42 APPENDIX OF WP(C) 25814/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13, DATED 21/05/2018, PASSED BY THE THIRD RESPONDENT. EXHIBIT P2OF THE INTERIM ORDER DATED 04/04/2018, PASSED BY THIS HON'BLE COURT IN W.P.(C)NO.11335 OF 2018. EXHIBIT P2AOF THE INTERIM ORDER DATED 15/05/2018, PASSED BY THIS HON'BLE COURT IN W.P.(C)NO.15987 OF 2018 IS PRODUCED HEREWITH.

CONNECTED CASES 43 APPENDIX OF WP(C) 39018/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 CONNECTED CASES 44 APPENDIX OF WP(C) 40532/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO. 32010643888/13- 14 DATED 29-08-2018 EXHIBIT P2OF THE DEMAND NOTICE NO. A3/3620/2018 DATED 16-11-2018 CONNECTED CASES 45 APPENDIX OF WP(C) 41011/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32110902101/2012-13 DATED 10/07/2018. CONNECTED CASES 46 APPENDIX OF WP(C) 41012/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER NO.I.O.IB.I/86/14-15/B DATED 06/07/2018 AND ENGLISH TRANSLATION.

CONNECTED CASES 47 APPENDIX OF WP(C) 42016/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF PENALTY ORDER DATED 31.10.18 PASSED U/S 67(1) OF THE KVAT ACT FOR THE YEAR 2016-17 BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE CONSTITUTION (ONE HUNDRED & FIRST AMENDMENT) ACT, 2016 DATED 08.09.16 PUBLISHED IN THE EXTRAORDINARY GAZETTE OF INDIA. EXHIBIT P3OF INTERIM ORDER GRANTED BY THIS HON'BLE COURT IN WP(C) NO.11335/18 DATED 04.04. 18. EXHIBIT P4OF THE DEMAND NOTICE DATED 31.10.2018 ISSUED FOR THE YEAR 2016-17 BY THE 1ST RESPONDENT TO THE PETITIONER.

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.