BharatTaxGST

M/S. Cert Educational Research And Training PVT. LTD. vs. State Of Kerala

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WP(C)/85/2019HC KeralaGSTCNR KLHC01000288201908 July 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI48 pages

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 NO.32063426537 DATED 23/03/2018 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2-OF THE ASSESSMENT NO.32063426537 DATED 23/03/2018 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3-OF THE ASSESSMENT NO.32063426537 DATED 23/03/2018 FOR THE 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-

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

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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.