Tharakans Royal Jewellery vs. The Assistant Commissioner (Assmt) Iv

WP(C)/17423/2018HC KeralaGSTCNR KLHC01049010201808 July 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI56 pages

For Respondent: SPL. GP. SRI. C.E. UNNIKRISHNAN

AI SummaryCannot be determined from the provided text.

Facts

This document lists multiple writ petitions heard together by the Kerala High Court on July 8, 2019. The petitioners challenged various assessment orders, pre-assessment notices, and penalty orders issued by tax authorities, primarily for periods preceding or around the introduction of GST, under acts like the Kerala Tax on Luxuries Act, 1976.

Held

The provided text only indicates that the Court delivered a judgment on the same day the petitions were heard. The actual content of the judgment, including the Court's decision and reasoning, is not present in the provided extract.

Key Issues

The key legal issues, as evidenced by the exhibits, likely concerned the validity of pre-GST assessments and demands, potentially in light of the constitutional changes brought by the 101st Amendment Act and the transition to the GST regime.

Sections Cited

Section 6(2) of an unspecified Act (for pre-GST period), Kerala Tax on Luxuries Act, 1976, Constitutional (101st Amendment) Act 2016, Union List (List I) to the Seventh Schedule to the Constitution of India, Union List (List II) to the Seventh Schedule to the Constitution of India.

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.30433 of 2018 PETITIONER/S: M/S. RCN IMPEX PVT. LTD 21 D, C. V. RAMAN ROAD, ALWARPET, CHENNAI, TAMIL NADU, PIN - 600018, HAVING BUSSINESS PLACE AT PALKULANGARA NAGAR, KALLUMTHAZHAM P. O, KOLLAM DISTRICT, KERALA REPRESENTED BY ITS POWER OF ATTORNEY HOLDER AND AUTHORISED SIGNATORY, G. G RAJAN BY ADVS. SRI.BOBBY JOHN SRI.S.AJAYGHOSH KUMAR RESPONDENT/S: 1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM PIN- 695002 2 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695001. 3 THE ASSISTANT COMMISSIONER(ASSESSMENT), SPECIAL CIRCLE, KOLLAM, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM DISTRICT, PIN-691502. 4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT(REVENUE) CENTRAL SECRETARIAT, NEW DELHI-110001. W.P.(C) No.30433/2018 & Conn.Case -2- OTHER PRESENT: SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).22/2019, WP(C).13822/2018, WP(C).14246/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).15424/2018, WP(C).15621/2018, WP(C).17423/2018, WP(C).20229/2018, WP(C).26649/2018, WP(C).29049/2018, WP(C).29246/2018, WP(C).29647/2018, WP(C).30046/2018, WP(C).30425/2018, WP(C).42224/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.30433/2018 & Conn.Case -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.22 of 2019 PETITIONER/S: MUTTANISSERIL GRANITE CHEPPAD, ALAPPUZHA,PIN-690507, REPRESENTED BY ITS PARTNER MUNEER .I. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, HARIPAD, ALAPPUZHA,-690 514 2 THE 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-110001 4 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, CHEGANNUR, ALAPPUZHA DISTRICT 5 THE MANAGER,CANARA BANK, W.P.(C) No.30433/2018 & Conn.Case -4- HARIPPAD,ALAPUZHA DISTRICT, PIN-690 514 SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.30433/2018 & Conn.Case -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.13822 of 2018 PETITIONER/S: VIJAYA KUMAR.J AGED 40 YEARS PROPRIETOR, M/S.J.K.ADS, JANARDHANAN COMPLEX, RESIDENCY ROAD, KOLLAM. BY ADV. SRI.L.RAJESH NARAYAN RESPONDENT/S: 1 THE STATE TAX OFFICER (IB)-1 INVESTIGATION BRANCH, STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM. 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 OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADV. GOVERNMENT PLEADER BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS W.P.(C) No.30433/2018 & Conn.Case -6- SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.30433/2018 & Conn.Case -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.14246 of 2018 PETITIONER/S: V. RAVINDRAN PROPRIETOR, M/S.HOTEL BLUE NILE, S.N.PARK ROAD, KANNUR. BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER (LUXURY TAX) STATE GOODS SERVICE TAX DEPARTMENT, KANNUR-670004. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM-695002. 3 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 ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN W.P.(C) No.30433/2018 & Conn.Case -8- G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.30433/2018 & Conn.Case -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.15222 of 2018 PETITIONER/S: M/S.CHERUKUTTY SONS JEWELLERY 3/894 & 895, POLLACHI ROAD, KOLLENGODE, PALAKKAD, REPRESENTED BY ITS PARTNER, C.VIJAYAN. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS SERVICE TAX DEPARTMENT, CHITTUR-678104. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. 3 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. W.P.(C) No.30433/2018 & Conn.Case -10- BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.30433/2018 & Conn.Case -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.15223 of 2018 PETITIONER/S: M/S CHERUKUTTY SONS JEWELLERY CHERUKUTTY SONS BUILDING,MAIN ROAD, ALATHUR,PALAKKAD DISTRICT,REPRESENTED BY ITS MANAGING PARTNER,SHAINY.B. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS SERVICE TAX DEPARTMENT,ALATHUR-678541. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER,KILLIPALAM, KARAMANA.P.O,THIRUVANANTHAPURAM-695002. 3 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 ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND W.P.(C) No.30433/2018 & Conn.Case -12- CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.30433/2018 & Conn.Case -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.15224 of 2018 PETITIONER/S: M/S.CANNANORE COUNTY CLUB & RESORTS PVT. LTD. KANNUR,HAVING TRADE NAME AS KAIRALI HERITAGE, KATTAMPALLY,NARATH,KANNUR,REPRESENTED BY ITS DIRECTOR,R.ANANTHAKRISHNAN. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE STATE TAX OFFICER (LUXURY TAX) STATE GOODS SERVICE TAX DEPARTMENT,KANNUR-670004. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER,KILLIPALAM,KARAMANA.P.O, THIRUVANANTHAPURAM-695002. 3 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 ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN W.P.(C) No.30433/2018 & Conn.Case -14- G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.30433/2018 & Conn.Case -15- 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.15424 of 2018 PETITIONER/S: CLASSIC AVENUE HOSPITALITY PVT. LTD. MANJALIKULAM ROAD, THAMPANOOR, THIRUVANANTHAPURAM 695 001, REPRESENTED BY AUTHORISED SIGNATORY AND FINANCE MANAGER, SURESH KUMAR R.V. BY ADVS. DR.K.B.MUHAMED KUTTY (SR.) SMT.M.SHAJNA SRI.E.C.AHAMED FAZIL SRI.K.M.FIROZ SRI.P.C.MUHAMMED NOUSHIQ RESPONDENT/S: 1 THE INTELLIGENCE OFFICER OFFICE OF THE INTELLIGENCE OFFICER, SQUAD NO.III, COMMERCIAL TAXES, THIRUVANANTHAPURAM AT NEYYATTINKARA 695 002. 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 , TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001. W.P.(C) No.30433/2018 & Conn.Case -16- 4 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINACE, GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI -110001. 6 ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 002. BY ADVS. SRI.TULASI PANICKER, CGC SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.30433/2018 & Conn.Case -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.15621 of 2018 PETITIONER/S: REGHUNATHAN T.S PROPRIETOR, M/S.ACHOOS CURTAIN & FURNISHING,KODUNGALLUR, THRISSUR-680 664 BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR) RESPONDENT/S: 1 STATE TAX OFFICER STATE GST DEPARTMENT, KODUNGALLUR- 680 664 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM-695 002 3 THE SECRECTARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM- 695 001 4 THE CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001 BY ADVS. SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN W.P.(C) No.30433/2018 & Conn.Case -18- G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.30433/2018 & Conn.Case -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.17423 of 2018 PETITIONER/S: THARAKANS ROYAL JEWELLERY SHAPE BUILDING, KUNNUMKULAM, THRISSUR-680503, REPRESENTED BY ITS MANAGING PARTNER SRI. DIX FRANCIS. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (ASSMT) IV STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, SPECIAL CIRCLE, THRISSUR, 680004. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. BY ADV. SRI.B.RAMACHANDRAN SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR W.P.(C) No.30433/2018 & Conn.Case -20- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.30433/2018 & Conn.Case -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.20229 of 2018 PETITIONER/S: MARBLE HOUSE KAKKATTIL, VADAKARA-673 507,REPRESENTED BY RAFEEK K.P.,PROPRIETOR, MARBLE HOUSE. BY ADVS. SRI.K.M.CHERIAN SRI.N.JAYAKUMAR SRI.R.RAMAKRISHNAN POTTY RESPONDENT/S: 1 THE STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICES TAX, MINI CIVIL STATION, VADAKARA-673 101. 2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM-695 001. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, 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.P.L.BABU, SC, CENTRAL BOARD OF EXCISE & CUSTOMS W.P.(C) No.30433/2018 & Conn.Case -22- SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.30433/2018 & Conn.Case -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.26649 of 2018 PETITIONER/S: K.A. JOHN AGED 56 YEARS HILL PRODUCE DEALER, THADIYAMPADU,IDUKKI. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT,CHERUTHONI AT IDUKKI -685 602. 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. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI -110 001. BY ADV. B.RAJESH W.P.(C) No.30433/2018 & Conn.Case -24- BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.30433/2018 & Conn.Case -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.29049 of 2018 PETITIONER/S: M/S. CARGIL MOBILES MASJID COMPLEX, KONGAD, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, HABEEB P.U BY ADVS. HARISANKAR V. MENON KRISHNA K MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER(IB) STATE GST DEPARTMENT, PALAKKAD - 678 001 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).26649/2018, WP(C).20229/2018, W.P.(C) No.30433/2018 & Conn.Case -26- WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.30433/2018 & Conn.Case -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.29246 of 2018 PETITIONER/S: UNILEX LIFE SCIENCES (PVT) LTD 38/545, CORPORATION OF COCHIN, 38, MANORAMA JUNCTION, ERNKAULAM 682 036 (REPRESENTED BY THE MANAGING DIRECTOR RAJESH KUMAR R) BY ADVS. SRI.K.N.SREEKUMARAN P.J.ANILKUMAR SANTHOSHKUMAR N. RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, MINI CIVIL STATION, THRIPPUNITHURA KOCHI 682 301 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. SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, W.P.(C) No.30433/2018 & Conn.Case -28- ALONG WITH WP(C).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.30433/2018 & Conn.Case -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.29647 of 2018 PETITIONER/S: M/S. HOTEL CANARY AGED 60 YEARS PALAZHY P.O,GURUVAYOORAPPAN COLLEGE, KOZHIKODE, PIN 673019 REPRESENTED BY ITS MANAGING PARTNER ABDUL LATHEEF BY ADVS. SMT.M.K.HAJARA C.RAMACHANDRAN RESPONDENT/S: 1 STATE TAX OFFICER FOURTH CIRCLE, S.G.ST. DEPARTMENT, KOZHIKODE-673020 2 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES SECRETARIAT, THIRUVANANTHAPURAM-695001 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 ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND W.P.(C) No.30433/2018 & Conn.Case -30- CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.30433/2018 & Conn.Case -31- 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.30046 of 2018 PETITIONER/S: MANOJ JEWELLERY VADAKARA BAZAR, VADAKARA 673101, REPRESENTED BY . SUBHASH DAMOAR HASBE, PROPRIETOR , MANOJ JEWELLARY BY ADVS. K.M. CHERIAN SRI.R.RAMAKRISHNAN POTTY SRI.V.P.SABU RESPONDENT/S: 1 THE STATE TAX OFFICER,SGST, VADAKARA DEPARTMENT OF STATE GOODS AND SERVICE TAX, MINI CIVIL STATION, VADAKARA 673101 2 THE COMMISSIONER, DEPARTMENT OF STATE GOODS AND SERVICES TAX,THIRUVANANTHAPURAM-695002 3 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY,DEPARTMENT OF TAXES,SECRETARIAT,THIRUVANANTHAPURAM-695001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001 BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS W.P.(C) No.30433/2018 & Conn.Case -32- SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).42224/2018, WP(C).30425/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.30433/2018 & Conn.Case -33- 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.30425 of 2018 PETITIONER/S: M/S. MOLEKULES DESIGN FACTORY PVT.LTD. KADAVANTHRA, KOCHI, REPRESENTED BY ITS MANAGING DIRECTOR, SONY JOSE. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER (WC AND LT) O/O. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPT. CLAS TOWER, 2ND FLOOR, ORS ROAD, ERNAKULAM, KOCHI - 682 018. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 THE INSPECTING ASST.COMMISSIONER DEPT. OF COMMERCIAL TAXES, KAKKANAD, ERNAKULAM- 682030. 5 UNION OF INDIA W.P.(C) No.30433/2018 & Conn.Case -34- REPRESENTEDE BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM.NO.46, NORTH BLOCK, NEW DELHI-110001. SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).42224/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.30433/2018 & Conn.Case -35- 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.42224 of 2018 PETITIONER/S: VENMAYIL ENGINEERING COMPANY (P) LTD., KAITHAPADATH BUILDING, EDAPPALLY, KOCHI - 682 024, REPRESENTED BY D.SATHEESH BABU, MANAGING DIRECTOR, VENMAYIL ENGINEERING COMPANY (PVT) LTD. BY ADVS. K.M. CHERIAN SRI.JUDE PAUL RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER (WC) DEPARTMENT OF STATE GOODS AND SERVICE TAX, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI - 682 018. 2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICE 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 ADV. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS W.P.(C) No.30433/2018 & Conn.Case -36- SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.30433/2018 & Conn.Case -37-

J U D G M E N T [ WP(C) 30433/2018 ,WP(C).22/2019 ,WP(C).13822/2018 ,WP(C).14246/2018 ,WP(C).15222/2018 ,WP(C).15223/2018 ,WP(C).15224/2018 ,WP(C).1 5424/2018 ,WP(C).15621/2018 ,WP(C).17423/2018 ,WP(C).20229/20 18 ,WP(C).26649/2018 ,WP(C).29049/2018 ,WP(C).29246/2018 ,WP( C).29647/2018 ,WP(C).30046/2018 ,WP(C).30425/2018 ,WP(C).4222 4/2018 ]

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.

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

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.

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 it is against the petitioners in view of the decisions of this Court in M/s.Sheen -38-

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 jjj

1Judgement dated 11.1.2019 in WPC No.11335 of 2018 & conn.cases -39-

APPENDIX OF WP(C) 30433/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 27/07/2018, 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 30/08/2018 PASSED BY THIS HONBLE COURT IN WP(C).28579/2018. -40-

APPENDIX OF WP(C) 22/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 28-02-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15

EXHIBIT P1 A COPY OF ORDER DATED 9-03-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16

EXHIBIT P2 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO13552 OF 2018

EXHIBIT P3 COPY OF DEMAND NOTICE DATED 1-06-2018 ISSUED BY THE 4TH RESPONDENT UNDER THE RR ACT

EXHIBIT P4 COPY OF PROHIBITORY ORDER DATED 27-12-2018 ISSUED BY THE 4TH RESPONDENT ADDRESSED TO THE 5TH RESPONDENT

EXHIBIT P4 A COPY OF DIRECTOR DATED 27-12-2018 ISSUED BY THE 4TH RESPONDENT ADDRESSED TO THE 5TH RESPONDENT -41-

APPENDIX OF WP(C) 13822/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 31.03.2018. EXHIBIT P1(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 31.03.2018. EXHIBIT P1(B) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 31.03.2018. -42-

APPENDIX OF WP(C) 14246/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 27.03.2018. EXHIBIT P2OF THE INTERIM ORDER IN W.P.(C) NO.13930/2018 DATED 13.04.2018. EXHIBIT P3OF THE DEMAND NOTICE IN FORM NO.III ISSUED BY 1ST RESPONDENT DATED 27.03.2018. -43-

APPENDIX OF WP(C) 15222/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE UNDER SECTION 25 READ WITH SECTION 8 OF THE KVAT ACT ISSUED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 16-04-2018. EXHIBIT P2OF THE PRE-ASSESSMENT NOTICE UNDER SECTION 25 READ WITH SECTION 8 OF THE KVAT ACT ISSUED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 16-04-2018. EXHIBIT P3OF THE INTERIM ORDER IN WP(C)NO.13930/2018 DATED 13-04-2018. -44-

APPENDIX OF WP(C) 15223/2018 PETITIONER'S/S EXHIBITS: EXT P1OF THE PRE-ASSESSMENT NOTICE UNDER SECTION 25 READ WITH SECTION 8 OF THE KVAT ACT ISSUED BY 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 25.04.2018

EXT P2OF THE PRE-ASSESSMENT NOTICE UNDER SECTION 25 READ WITH SECTION 8 OF THE KVAT ACT ISSUED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 25.04.2018

EXT P3OF THE PRE-ASSESSMENT NOTICE UNDER SECTION 25 READ WITH SECTION 8 OF THE KVAT ACT ISSUED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 25.04.2018

EXT P4OF THE PRE-ASSESSMENT NOTICE UNDER SECTION 25 READ WITH SECTION 8 OF THE KVAT ACT ISSUED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 25.04.2018

EXT P5OF THE PRE-ASSESSMENT NOTICE UNDER SECTION 25 READ WITH SECTION 8 OF THE KVAT ACT ISSUED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 25.04.2018

EXT P6OF THE INTERIM ORDER IN W.P.(C)NO.13930/2018 DATED 13.04.2018. -45-

APPENDIX OF WP(C) 15224/2018 PETITIONER'S/S EXHIBITS: EXT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 05.01.2018

EXT P2OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 27.03.2018

EXT P3OF THE PRE-ASSESSMENT NOTICE UNDER SECTION6(2)OF THE ACT FOR THE YEAR 2014-15 DATED 12.04.2018

EXT P4OF THE INTERIM ORDER IN W.P.(C)NO.14246/2018 DATED 24.04.2018. -46-

APPENDIX OF WP(C) 15424/2018 PETITIONER'S/S EXHIBITS: EXT.P1OF THE PENALTY ORDER NO.CR 22(16-17) DATED 09/02/2018 ISSUED BY THE 1ST RESPONDENT UNDER THE KERALA TAX ON LUXURIES ACT, 1976 FOR THE ASSESSMENT YEAR 2016-17 TO THE PETITIONER ALONG WITH DEMAND NOTICE.

EXT.P2 AOF THE INTERIM ORDER DATED 4/4/2018 PASSED IN WP(C) 11335/2018 BY THE HONOURABLE HIGH COURT OF KERALA.

EXT.P3 AOF THE REVENUE RECOVERY DEMAND NOTICE BEARING NO.B3-1234/18-19 SL.NO.3817 DATED 27/04/2018 ISSUED IN FORM NO.1 OF KERALA REVENUE RECOVERY RULES BY THE 6TH RESPONDENT.

-47-

APPENDIX OF WP(C) 15621/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE NO.32081008972/2014-15 DATED 09/02/2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2014-15

EXHIBIT P2OF THE REPLY FILED AGAINST EXT.P1 DATED 17-04-2018 FOR THE YEAR 2014-15

EXHIBIT P3OF THE ASSESSMENT ORDER NO 32081008972/2014-15 DATED 25-04-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2014-15. EXHIBIT P4OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016

EXHIBIT P5OF THE UNION LIST (LIST I) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA

EXHIBIT P6OF THE UNION LIST (LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA

EXHIBIT P7OF THE NOTIFICATION NO.SO 2986(E) DATED 16/09/2016 ISSUED BY THE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA

EXHIBIT P8OF THE INTERIM ORDER ISSUED BY HON'BLE COURT OF KERALA IN WP(C) NO.1135 DATED 04-04-2018 -48-

APPENDIX OF WP(C) 17423/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 26-04-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P2 COPY OF NOTICE DATED 10-05-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P2(A) COPY OF NOTICE DATED 10-05-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P2(B) COPY OF NOTICE DATED 10-05-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2(C) COPY OF NOTICE DATED 10-05-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WP(C)NO.13552 OF 2018. -49-

APPENDIX OF WP(C) 20229/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32111289292/2011-12 DATED 27.03.2018. EXHIBIT P2OF THE ASSESSMENT ORDER NO.32111289292/2012-13 DATED 27.03.2018. -50-

APPENDIX OF WP(C) 26649/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE MONTH OF APRIL 2017 (2017-18) DATED 30.06.2018

EXHIBIT P2OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE MONTH OF MAY 2017 (2017-18) DATED 30.06.2018

EEXHIBIT P3OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 30.06.2018. EXHIBIT P4OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 30.06.2018. -51-

APPENDIX OF WP(C) 29049/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18. -52-

APPENDIX OF WP(C) 29246/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32071170328/2013-14 DATED 30.06.2018 ISSUED BY THE 1ST RESPONDENT -53-

APPENDIX OF WP(C) 29647/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2011-12 DATED 08.04.2018

EXHIBIT P2 AOF THE RR NOTICE ISSUED 20.07.2018

EXHIBIT P3 AOF THE INTERIM ORDER IN WP(C) NO. 13930 DATED 13.04.2018 -54-

APPENDIX OF WP(C) 30046/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO 32111280494/2011-12 DATED 10.7.2018

EXHIBIT P2OF THE ASSESSMENT ORDER NO 32111280494/2013-14 DATED 10.7.2018

EXHIBIT P3OF THE ASSESSMENT ORDER NO 32111280494/2013-14 DATED 10.7.2018 -55-

APPENDIX OF WP(C) 30425/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32072039471/2015-16 DATED 27-02-2018 -56-

APPENDIX OF WP(C) 42224/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE NO.32072019906/2011-12 DATED 05/12/2018. EXHIBIT P2OF THE PRE-ASSESSMENT NOTICE NO.32072019906/2012-13 DATED 05/12/2018.

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.