Annai Infra Developers Private Limited vs. State Of Kerala

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WP(C)/3843/2019HC KeralaGSTCNR KLHC01009921201921 March 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE22 pages

NO.32091691195/2017-18 DATED 4.9.2018 PASSED BY THE ASSESSING AUTHORITY FOR STATE GST AT PALAKKAD. EXHIBIT P13OF THE IMPUGNED DEMAND NOTICE NO.107/18-19. RESPONDENTS EXHIBITS: EXHIBIT R3 AOF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2014-15. EXHIBIT R3 BOF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2014-15. EXHIBIT R3 COF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2015-16. EXHIBIT R3 DOF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2015-16. EXHIBIT R3 EOF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2016-17. EXHIBIT R3 FOF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2016-17. EXHIBIT R3 GOF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2017-18. WP(C).NOs.3797/19,3804/19,3843/19&3917/19 ..16.. EXHIBIT R3 HOF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2017-18. WP(C).NOs.3797/19,3804/19,3843/19&3917/19 ..17.. APPENDIX OF WP(C) 3843/2019 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE CLASS-1 CONTRACTOR CERTIFICATE ISSUED BY THE PUBLIC WORK DEPARTMENT EXHIBIT P2OF THE TENDER ISSUED BY THE CHIEF ENGINEER, KERALA STATE RURAL ROADS DEVELOPMENTS EXHIBIT P3OF THE AGREEMENT NO.175/CE- KSRRDA/2014-15 DATED 10TH DECEMBER,2014 EXHIBIT P4OF THE VAT REGISTRATION ISSUED BY THE KERALA GOVERNMENT DATED 04.12.2014 EXHIBIT P5OF THE VAT REGISTRATION ISSUED BY THE TAMILNADU GOVERNMENT DATED 02.01.2009 EXHIBIT P6OF THE INVOICES OF THE GOODS PURCHASED WITH DEDUCTION OF VAT BY THE TAMILNADU GOVERNMENT BY THE PETITIONER-COMPANY IN STATE OF TAMILNADU EXHIBIT P7OF THE DEDUCTION OF VAT BY THE KERALA GOVERNMENT EXHIBIT P8OF THE APPLICATION FOR CLARIFICATION FIELD BY THE PETITIONER- COMPANY DATED 27THG DECEMBER ,2014 EXHIBIT P9OF THE IMPUGNED ORDER PASSED BY THE AUTHORITY FOR CLARIFICATION, U/S.94 OF THE KERALA VALUE ADDED TAX ACT, 2003, DEPARTMENT OF COMMERCIAL

WP(C).NOs.3797/19,3804/19,3843/19&3917/19 ..18.. TAXES EXHIBIT P10OF THE TAX APPEAL IN OTA 3 OF 2016 EXHIBIT P11OF THE INTERIM ORDER IN I.A 465 OF 2016 DATED 30.03.2016 PASSED BY THIS HON'BLE COURT IN OTA 3 OF 2016 EXHIBIT P12OF THE IMPUGNED ASSESSMENT ORDER NO.32091691195/2015-16 DATED 20/8/18 PASSED BY THE ASSESSING AUTHORITY FOR STATE GST AT PALAKKAD EXHIBIT P13OF THE IMPUGNED DEMAND NOTICE NO.85/18-19 RESPONDENTS EXHIBITS: EXHIBIT R3(A)OF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2014-15. EXHIBIT R3(B)OF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2014-15. EXHIBIT R3(C)OF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2015-16. EXHIBIT R3(D)OF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2015-16. EXHIBIT R3(E)OF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2016-17. EXHIBIT R3(E)OF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2016-17. WP(C).NOs.3797/19,3804/19,3843/19&3917/19 ..19.. EXHIBIT R3(F)OF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2016-17. EXHIBIT R3(G)OF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2017-18. EXHIBIT R3(H)OF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2017-18. WP(C).NOs.3797/19,3804/19,3843/19&3917/19 ..20.. APPENDIX OF WP(C) 3917/2019 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE RELEVANT PAGES CLASS- 1, CONTRACTOR CERTIFICATE ISSUED BY THE PUBLIC WORK DEPARTMENT. EXHIBIT P2OF THE TENDER ISSUED BY THE CHIEF ENGINEER, KERALA STATE RURAL ROADS DEVELOPMENT. EXHIBIT P3OF THE AGREEMENT NO. 175/CE- KSRRDA/2014-15 DATED 10TH DECEMBER, 2014. EXHIBIT P4OF THE VAT REGISTRATION ISSUED BY THE KERALA GOVERNMENT DATED 4.12.2015. EXHIBIT P5OF THE VAT REGISTRATION ISSUED BY THE TAMIL NADU GOVERNMENT DATED 2.1.2009. EXHIBIT P6OF THE RELEVANT PAGE INVOICES OF THE GOODS PURCHASED WITH EDUCATION OF VAT BY THE TAMILNADU GOVERNMENT BY THE PETITIONER COMPANY IN STATE OF TAMILNADU. EXHIBIT P7OF THE DEDUCTION OF VT BY THE KERALA GOVERNMENT. EXHIBIT P8OF THE APPLICATION FOR CLARIFICATION FILED BY THE PETITIONER COMPANY DATED 27TH DECEMBER 2014. EXHIBIT P9OF THE IMPUGNED ORDER PASSED BY THE AUTHORITY FOR CLARIFICATION U/S. 94 OF THE KERALA VALUE ADDED TAX ACT, 2003, DEPARTMENT OF COMMERCIAL

WP(C).NOs.3797/19,3804/19,3843/19&3917/19 ..21.. TAXES. EXHIBIT P10OF THE TAX APPEAL IN OTA 3 OF 2016 AND I.A. 465 OF 2016. EXHIBIT P11OF THE INTERIM ORDER IN I.A. 465 OF 2016 DATED 30.3.2016 PASSED BY THIS HONBLE COURT IN OTA 3 OF 2016. EXHIBIT P12OF THE IMPUGNED ASSESSMENT ORDER NO. 32091691195/2016-17 DATED 4.9.2019 PASSED BY THE ASSESSING AUTHORITY FOR STATE GST AT PALKKAD EXHIBIT P13OF THE IMPUGNED DEMAND NOTICE NO. 108/18-19. RESPONDENTS EXHIBITS: EXHIBIT R3 AOF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2014-15. EXHIBIT R3 BOF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2014-15. EXHIBIT R3 COF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2015-16. EXHIBIT R3 DOF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2015-16. EXHIBIT R3 EOF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2016-17. EXHIBIT R3 FOF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2016-17. WP(C).NOs.3797/19,3804/19,3843/19&3917/19 ..22.. EXHIBIT R3 GOF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2017-18. EXHIBIT R3 HOF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2017-18.

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.