M/S.Deepa Aluminium Industries vs. The State Tax Officer

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WP(C)/15978/2018HC KeralaGSTCNR KLHC01047566201813 February 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU62 pages

For Respondent: W.P.(C) No.15980/2018 & Conn. Cases

AI SummaryRemanded

Facts

Multiple petitioners challenged assessment orders and demand notices issued by tax authorities, primarily under the Kerala Value Added Tax (KVAT) Act, for various assessment years ranging from 2007-08 to 2016-17. These writ petitions were heard together by the High Court.

Held

The provided judgment text is incomplete, as it only contains the case details, parties, and a list of exhibits (assessment orders, demand notices, etc.) without the actual reasoning or decision of the Court. Therefore, what the Court decided cannot be determined from the given text.

Key Issues

The key legal issues, based on the exhibits, appear to involve challenges to assessment orders and demand notices issued under the KVAT Act, potentially concerning their legality, procedure, or the underlying tax liability, and the transition to the GST regime.

Sections Cited

Section 25(A) of the KVAT Act, Section 25(1) of the KVAT Act, 101st Amendment Act 2016

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 DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 15980 of 2018 PETITIONER/S: M/S KANDAMKULATHY JEWELLERY GOOD SHEPHERED ROAD,KOTTAYAM, PIN 686 001. RERPESENTED BY IT'S PROPRIETOR,SANTHOSH JOSE. BY ADVS. SRI.S.SURESH BABU (CHERUNNIYOOR) SRI.AJI V.DEV RESPONDENT/S: 1 THE STATE TAX OFFICER-II S.G.S.T DEPARTMENT,FIRST CIRCLE, KOTTAYAM DIST.PIN: 686 001. 2 THE COMMISSIOENR OF STATE TAXES TAX TOWER, KARAMANA,THIRUVANANTHAPURAM-695 002. 3 THE STATE OF KERALA REPRESENTED BY ITS'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI 110 004. 5 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE,DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 110 004. OTHER PRESENT: W.P.(C) No.15980/2018 & Conn. Cases -2- AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKER V. NAIR., SR. SC SRI. SREELAL WARRIER. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).15978/2018, WP(C).15979/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).27368/2018, WP(C).27369/2018, WP(C).27456/2018, WP(C).27809/2018, WP(C).27811/2018, WP(C).27841/2018, WP(C).29384/2018, WP(C).29601/2018, WP(C).29618/2018, WP(C).34443/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.15980/2018 & Conn. Cases -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 15978 of 2018 PETITIONER/S: M/S.DEEPA ALUMINIUM INDUSTRIES ANNANAD, KADUKUTTY, CHALAKUDY. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, CHALAKUDY- 680307. 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 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. W.P.(C) No.15980/2018 & Conn. Cases -4- BY ADVS. SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE &AMP; CUSTOMS AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., SR. SC SRI. SREELAL WARRIER. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.15980/2018 & Conn. Cases -5- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 15979 of 2018 PETITIONER/S: DRONA ENGINEERING NEAR ECO WOOD FACTORY,KURUPPANKULANGARA-P.O, CHERTHALA,REPRESENTED BY IT'S PROPRIETOR SRI. H. ARUN. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA RESPONDENT/S: 1 STATE TAX OFFICER S.G.S.T DEPARTMENT,CHERTHALA. 2 THE COMMISSIOENR OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM 695 002. 3 THE STATE OF KERALA REPRESENTED BY IT'S SECRTARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695 002. 4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI 110 001. W.P.(C) No.15980/2018 & Conn. Cases -6- 5 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI 110 001. BY ADVS. SRI.TULASI PANICKER, CGC SRI.THOMAS MATHEW NELLIMOOTTIL SC CENTRAL BOARD OF EXCISE AMP CUSTOMS AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKER V. NAIR., SR. SC SRI. SREELAL WARRIER. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.15980/2018 & Conn. Cases -7- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 16780 of 2018 PETITIONER/S: SRI.BINU JOSEPH AGED 39 YEARS PROPRIETOR, M/S.ST.JOSEPH POULTRY FARM, PERIKKALLOOR P.O., PULPALLY, WAYANAD-673579. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR) RESPONDENT/S: 1 THE STATE TAX OFFICER - I STATE GST DEPARTMENT, SULTAN BATHERY-673592. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM-695002. 3 THE SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 THE CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADVS. W.P.(C) No.15980/2018 & Conn. Cases -8- SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., SR. SC SRI. SREELAL WARRIER. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.15980/2018 & Conn. Cases -9- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 17779 of 2018 PETITIONER/S: M/S.PRIME PLUS POLYMERS NEW INDUSTRIAL DEVELOPMENT AREA,KANJIKODE WEST P.O, PALAKKAD,REPRESENTED BY ITS EXECUTIVE DIRECTOR,SRI. SARATH KRISHNAN. BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS SERVICE TAX DEPARTMENT KERALA,SPECIAL CIRCLE, PALAKKAD - 678 001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O,THIRUVANANTHAPURAM - 695002. 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 ADVS. W.P.(C) No.15980/2018 & Conn. Cases -10- SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., SR. SC SRI. SREELAL WARRIER. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.15980/2018 & Conn. Cases -11- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 18180 of 2018 PETITIONER/S: M/S. ESAF RETAIL (P) LTD. MANNUTHY, THRISSUR,REPRESENTED BY ITS DIRECTOR,ALOK THOMAS PAUL. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES,1ST CRICLE, THRISSUR-680 004. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY,FINANCE DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. W.P.(C) No.15980/2018 & Conn. Cases -12- AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., SR. SC SRI. SREELAL WARRIER. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.15980/2018 & Conn. Cases -13- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 18979 of 2018 PETITIONER/S: K.M. ASHRAF PROPRIETOR, M/S.SWAPNA AGENCIES, KANIMANGALAM P.O.,THRISSUR- 680 027. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR) RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (ASSMT)-IV, THRISSUR STATE GST DEPARTMENT, SPECIAL CIRCLE, THRISSUR. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM-695 002. 3 THE SECRETARY 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. W.P.(C) No.15980/2018 & Conn. Cases -14- AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., SR. SC SRI. SREELAL WARRIER. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.15980/2018 & Conn. Cases -15- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 19179 of 2018 PETITIONER/S: M/S. CURTAIN HOUSE JAS COMPLEX, TELICHERRY, REPRESENTED BY ABDUL RASHID K.,MANAGING PARTNER. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER 1ST CIRCLE, DEPT. OF COMMERCIAL TAXES,THALASSERY - 670 101. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPT.,THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPT. OF REVENUE, MINISTRY OF FINANCE,GOVT. OF INDIA, NEW DELHI - 110 001. BY ADVS. W.P.(C) No.15980/2018 & Conn. Cases -16- SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., SR. SC SRI. SREELAL WARRIER. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.15980/2018 & Conn. Cases -17- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 19576 of 2018 PETITIONER/S: MUHAMMED RASHEED P.T. AGED 32 YEARS, S/O ABDUL AZEEZ P.T, PATTANMARUTHODY, KOPPAM, PULASSERY P.O, PALAKKAD DISTRICT 679 307, (MANAGING PARTNER, M/S ZERA PAINT PALACE, HIGH SCHOOL ROAD, KOPPAM). BY ADV. SRI.K.SHAJ RESPONDENT/S: 1 THE SECRETARY, TAXES, GOVERNMENT OF KERALA SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT THIRUVANANTHAPURAM 695 001. 4 THE STATE TAX OFFICER STATE TAX OFFICE, SGST. DEPARTMENT, KERALA, PATTAMBI, PALAKKAD DISTRICT 679 303. BY ADVS. W.P.(C) No.15980/2018 & Conn. Cases -18- SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., SR. SC SRI. SREELAL WARRIER. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.15980/2018 & Conn. Cases -19- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 20577 of 2018 PETITIONER/S: A.A.MUMTHAS AGED 42 YEARS PROPRIETRIX, TEEKAY AGENCIES, MADAVANA, KODUNGALLUR. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, KERALA, KODUNGALLUR-680664. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT THIRUVANANTHAPURAM-695001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. W.P.(C) No.15980/2018 & Conn. Cases -20- 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. BY ADVS. SRI. L.RAM MOHAN, CGC AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKER V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.15980/2018 & Conn. Cases -21- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 27368 of 2018 PETITIONER/S: NIVIN SIMON, S/O. LATE SIMON, SIMON TIMBERS, CONVENT ROAD, PRAVACHAMBALAM, NEMOM P O THIRUVANANTHAPURAM PIN 695 020. BY ADV. BOBBY JOHN RESPONDENT/S: 1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM PIN 695 002. 2 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695001 W.P.(C) No.15980/2018 & Conn. Cases -22- 3 THE ASSISTANT COMMISSIONER-1 (ASSESSMENT) SPECIAL CIRCLE, THIRUVANANTHAPURAM, COMMERCIAL TAX DEPARTMENT, (NOW STATE GOODS AND SERVICE TAX DEPARTMENT), THIRUVANANTHAPURAM, PIN - 691 002. 4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE), CENTRAL SECRETARIAT, NEW DELHI - 110 001. AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKER V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.15980/2018 & Conn. Cases -23- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 27369 of 2018 PETITIONER/S: M/S.RAJAH HEALTHY ACRES (P) LTD., PERUMANNOOR, CHALISSERY, PALAKKAD - 679536, REPRESENTED BY ITS DR. SREERAJ KUNNASSERI, DIRECTOR. BY ADV. HARISANKAR V. MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX-1, SPECIAL CIRCLE, STATE GST DEPARTMENT, PALAKKAD- 678001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM -695001. AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., W.P.(C) No.15980/2018 & Conn. Cases -24- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.15980/2018 & Conn. Cases -25- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 27456 of 2018 PETITIONER/S: M/S.GRAND JEWELLERS, KOOTHATTUKULAM, REPRESENTED BY ITS PARTNER, PRAVEEN KRISHNA G. AGED 37 YEARS, S/O. K V GANESHAN, KANNANKOTTIL HOUSE, MANGALATHUTHAZHAM, KOOTHATTUKULAM 686 662. BY ADV. SRI.K.SHAJ RESPONDENT/S: 1 THE SECRETARY, TAXES, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. W.P.(C) No.15980/2018 & Conn. Cases -26- 4 THE STATE TAX OFFICER STATE TAX OFFICE, SGST DEPARTMENT, MINI CIVIL STATION, MUVATTUPUZHA, ERNAKULAM DISTRICT - 686 661. AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., SR. SC SRI. SREELAL WARRIER. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.15980/2018 & Conn. Cases -27- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 27809 of 2018 PETITIONER/S: INOX WIND LTD., ACB TOWERS, PALLIKKARA, KUMARAPURAM, PIN- 683565. (REPRESENTED BY SRI. BIJU VARGHESE, AUTHORISED SIGNATORY) BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR SRI.N.SANTHOSHKUMAR RESPONDENT/S: 1 COMMERCIAL TAX OFFICER, SECOND CIRCLE , STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMBAVOOR- 683542 2 COMMISSIONER OF STATE TAXES TAX TWOWER ,KARAMANA, THIRUVANANTHAPURAM-695002 3 STATE OF KERALA REPRESENTED BY ITS' SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002 W.P.(C) No.15980/2018 & Conn. Cases -28- BY ADV. GOVERNMENT PLEADER AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.15980/2018 & Conn. Cases -29- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 27811 of 2018 PETITIONER/S: SKYPER SUPER MARKET MAIN ROAD, PAYYANNUR P.O. 670307 (REPRESENTED BY JASMEER K., PARTNER) BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR RESPONDENT/S: 1 STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT, PAYYANNUR, KANNUR 670 307. 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHPAURAM 695002 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM 695002 W.P.(C) No.15980/2018 & Conn. Cases -30- BY ADV. GOVERNMENT PLEADER AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.15980/2018 & Conn. Cases -31- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 27841 of 2018 PETITIONER/S: SELVARAJ AGED 58 YEARS,S/O. LATE SUBRAMANIAN, GEETHANJALI NIVAS, VADAKKANTHARA, PALAKKAD DISTRICT. BY ADVS. JACOB SEBASTIAN SMT.ANU JACOB SRI.K.V.WINSTON RESPONDENT/S: 1 STATE OF KERALA BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695001. 2 STATE TAX OFFICE FIRST CIRCLE, PALAKKAD, PALAKKAD DISTRICT, PIN - 678 001. W.P.(C) No.15980/2018 & Conn. Cases -32- 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, PIN - 695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110001. BY ADVS. SREELAL N.WARRIER , SC SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., SR. SC SRI. SREELAL WARRIER. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.15980/2018 & Conn. Cases -33- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 29384 of 2018 PETITIONER/S: JAINULAVUDHEEN AGED 49 YEARS PROPRIETOR, M/S. JK IRON AND STEEL, NEAR MASJID, DAYARA STREET, PALAKKAD BY ADVS. HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER 2ND CIRCLE, 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 AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., W.P.(C) No.15980/2018 & Conn. Cases -34- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.15980/2018 & Conn. Cases -35- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 29601 of 2018 PETITIONER/S: M/S.ROYAL TRADING CO. 40/9647, M.G. ROAD, COCHIN - 682 011. REP BY ITS MANAGING PARTNER, SHRI PAWAN MANCHANDA BY ADVS. T.M. SREEDHARAN SMT.NISHA JOHN SRI.R.BHASKARA KRISHNAN SRI.V.P.NARAYANAN RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (ASSESSMENT) STATE GST DEPARTMENT, SPECIAL CIRCLE - 1, ERNAKULAM KOCHI - 682 018 2 THE COMMISSIONER OF STATE TAXES TAX TOWER,KILLIPALAM,KARAMANA.P.O, THIRUVANANTHAPURAM 695002 W.P.(C) No.15980/2018 & Conn. Cases -36- 3 THE STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT TAXES DEPARTMENT,GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM 695002 AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.15980/2018 & Conn. Cases -37- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 29618 of 2018 PETITIONER/S: SAJI THOMAS AGED 44 YEARS PROPRIETOR, M/S AJANTA COATINGS, VADOOKKARA, THRISSUR BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE STATE TAX OFFICER THE STATE TAX OFFICER, II CIRCLE, STAT TAX COMPLEX, THRISSUR-680004 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001 3 THE SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHPAURAM-695 001 W.P.(C) No.15980/2018 & Conn. Cases -38- 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001 AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKER V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.15980/2018 & Conn. Cases -39- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 34443 of 2018 PETITIONER/S: M/S.VICTORY PAPER AND BOARDS (INDIA) LTD (FORMERLY M/S VICTORY PAPER AND BOARDS (P) LTD), POST BOX NO.36, 1/281-G, VICTORY PRESS BUILDING, KUNNAMKULAM-680503, THRISSUR DISTRICT, REPRESENTED BY MANAGING DIRECTOR, SRI. K.P. SAXON. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, KUNNAMKULAM-680501 2 ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAX COMPLEX, PUTHOLE, THIRUSSUR DISTRICT-680004. 3 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695022. W.P.(C) No.15980/2018 & Conn. Cases -40- 4 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695001. 5 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. 6 UNION OF INDIA, MINISTRY OF LAW AND JUSTICE (LEGISLATIVE DEPARTMENT), GOVERNMENT OF INDIA, NEW DELHI-110001, REPRESENTED BY SECRETARY TO THE GOVERNMENT OF INDIA. 7 ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, PUTHOLE, THRISSUR DISTRICT-680004. BY ADV. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKER V. NAIR., SR. SC SRI. SREELAL WARRIER. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.15980/2018 & Conn. Cases -41-

J U D G M E N T [ WP(C) 15980/2018 ,WP(C).15978/2018 ,WP(C).15979/2018 ,WP(C).16780/2018 ,WP(C).17779/2018 ,WP(C).18180/2018 ,WP(C).18979/2018 ,WP(C).19179/2018 ,WP(C).19576/2018 ,WP(C).20577/2018 ,WP(C).27368/2018 ,WP(C).27369/2018 ,WP(C).27456/2018 ,WP(C).27809/2018 ,WP(C).27811/2018 ,WP(C).27841/2018 ,WP(C).29384/2018 ,WP(C).29601/2018 ,WP(C).29618/2018 ,WP(C).34443/2018 ] In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires 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.

In the light of the judgment in M/s. Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)-11 I dismiss these writ petitions. DAMA SESHADRI NAIDU JUDGE JJJ 1 Judgment dated 11.01.2019 in W.P.(C) No.11335/2018 -42- APPENDIX OF WP(C) 15980/2018 PETITIONER'S/S EXHIBITS: EXT.P1: AOF THE PROCEEDINGS DATED 08/01/2016 FOR 2015-16 PERMISSION TO PAY TAX UNDER COMPOUNDING SCHEME GRANTED BY THE 1ST RESPONDENT U/S.8(F) OF THE KVAT ACT, 2003. EXT.P2: AOF THE SHOW - CAUSE NOTICE ISSUED U/S.25(1) OF THE KVAT ACT, 2003 FOR 2015 - 16 DATED 03/01/2018. EXT.P3: AOF THE REPLY FILED BY THE PETITIONER DATED 29/01/2018 EXT.P4: AOF THE SHOW - CAUSE NOTICE ISSUED U/S.8(F)(IV) OF THE KVAT ACT, 2003 FOR 2015 - 16 DATED 12/03/2018. EXT.P5: AOF THE REQUEST FOR TIME TO FILE FURTHER OBJECTIONS DATED 04/04/2018 FOR 2015 -

16.

EXT.P6: AOF THE REPLY FILED BY THE PETITIONER DATED 06/04/2018 FOR 2015 - 16. EXT.P7: AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR THE YEAR 2015 - 16 DATED 28/03/2018. -43- APPENDIX OF WP(C) 15978/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32080803975/2012-13 DATED 19-4-2018. -44- APPENDIX OF WP(C) 15979/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE SHAW CAUSE NOTICE ISSUED U/S. 25(1) OF THE KVAT ACT FOR 2013-14 DATED:25- 01-2018 EXHIBIT P1(A) AOF THE SHAW CAUSE NOTICE ISSUED U/S. 25(1) OF THE KVAT ACT FOR 2016-17 DATED: 25- 01-2018. EXHIBIT P2 AOF THE ASSESSMENT ORDER PASSED FOR THE YEAR 2013-14 DATED:28-02-2018 EXHIBIT P2(A) AOF THE ASSESSMENT ORDER PASSED FOR THE YEAR 2016-17 DATED: 28-02-2018. -45- APPENDIX OF WP(C) 16780/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE NO.32140785947/2014-15 DATED 23.01.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2014-15. EXHIBIT P2OF THE ASSESSMENT ORDER NO.32140785947/2014-15 DATED 31.03.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2014-15. EXHIBIT P2OF THE CONSTITUTIONAL [101ST AMENDMENT] ACT 2016. EXHIBIT P4OF THE UNION LIST (LIST I) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P5OF THE STATE LIST (LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P6OF THE NOTIFICATION NO.SO 2986 [E] DATED 16.09.2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P7OF THE INTERIM ORDER ISSUED BY HON'BLE COURT OF KERALA IN W.P.(C) NO.11335 DATED 04.04.2018. -46- APPENDIX OF WP(C) 17779/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 05.05.2018. EXHIBIT P2OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 14.05.2018 -47- APPENDIX OF WP(C) 18180/2018 PETITIONER'S/S EXHIBITS: EXT.P1 COPY OF THE ASSESSMENT NO.32080527999/2015-16 DATED 04/05/2018. -48- APPENDIX OF WP(C) 18979/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE PRE-ASSESSMENT NOTICE NO.32081462302/2011-12 DATED 30-10-2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2011-12. EXHIBIT P2:OF THE REPLY FILED DATED 24-11-2018 FOR THE YEAR 2011-12. EXHIBIT P3:OF THE ASSESSMENT ORDER NO.32081462302/2011-12 DATED 18-05-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2011-12. EXHIBIT P4:OF THE CONSTITUTIONAL (101ST AMENDMENT)ACT 2016. EXHIBIT P5:OF THE UNION LIST (LIST I) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P6:OF THE STATE LIST (LIST II) TO THE SENVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P7:OF THE NOTIFICATION NO:SO 2986(E) DATED 16-09-2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P8:OF THE INTERIM ORDER ISSUED BY HON'BLE COURT OF KERALA IN WP(C)NO.11335 DATED04-04-2018. -49- APPENDIX OF WP(C) 19179/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. PHOTOCOPY OF ORDER IN W.P.(C) NO.11335 OF 2018 DATED 04.04.2018. EXHIBIT P2. PHOTOCOPY OF ORDER U/S 25(1) FOR 2011.12 DATED 24.06.2017. EXHIBIT P3. PHOTOCOPY OF ORDER U/S 25(1) FOR 2012.13 DATED 24.06.2017. -50- APPENDIX OF WP(C) 19576/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE PHOTOCOPY OF THE ORDER NO 320911 51948/2012-13 DATED 2802-2018 OF THE FOURTH RESPONDENT. EXHIBIT P2 THE PHOTOCOPY OF NOTICE OF DEMAND NO 301/2017-18 DATED 28-02-2018 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER'S FIRM. EXHIBIT P3 THE PHOTOCOPY OF THE ORDER NO 320911 51498/2013-14 DATED 27-04-2018 OF THE FOURTH RESPONDENT. EXHIBIT P4 THE PHOTOCOPY OF NOTICE DEMAND NO 15/2018-19 DATED 27-04-2018 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER'S FIRM. EXHIBIT P5 THE PHOTOCOPY OF ORDER NO 320911 51948/2016-17 DATED 21-03-2018 OF THE FOURTH RESPONDENT. EXHIBIT P6 THE PHOTOCOPY OF NOTICE OF DEMAND NO 313/2017-18 DATED 21-03-2018 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER'S FIRM.

-51- APPENDIX OF WP(C) 20577/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32081045703/2014-15 DATED 28-5-2018. EXHIBIT P2OF THE ASSESSMENT ORDER NO.32081045703/2015-16 DATED 28-5-2018. -52- APPENDIX OF WP(C) 27368/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE DEATH CERTIFICATE REGARDING SIMON, DATED 27/02/2018, ISSUED BY THE DEPARTMENT OF PUBLIC HEALTH, GOVERNMENT OF TAMIL NADU. EXHIBIT P2OF THE LEGAL HEIRSHIP CERTIFICATE DATED 08/03/2018 ISSUED BY THE THAHSILDAR VILAVANCODE, TAMIL NADU. EXHIBIT P3OF THE ASSESSMENT ORDER FOR THE YEAR 2009-10 DATED 28/02/2018, PASSED BY THE THIRD RESPONDENT. EXHIBIT P4OF THE CONSENT DEED DATED 15/03/2018 EXECUTED BY SMT.NIRMALATHA, SMT.VIRGIN ROSE, SMT.ROSAMMAL IN FAVOUR OF THE PETITIONER. EXHIBIT P5OF THE APPEAL DATED 12/04/2018 FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER (APPEALS), THIRUVANANTHAPURAM. EXHIBIT P6OF THE INTERIM ORDER DATED 04/04/2018, PASSED BY THIS HON'BLE COURT IN W.P. (C) NO.11335 OF 2018. EXHIBIT P6AOF THE INTERIM ORDER DATED 15/05/2018, PASSED BY THIS HON'BLE COURT IN W.P. (C) NO.15987 OF 2018. -53- APPENDIX OF WP(C) 27369/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. -54- APPENDIX OF WP(C) 27456/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE PHOTOCOPY OF ORDER NO.32151467485/2011- 2012 DATED 12/07/2018 OF THE FOURTH RESPONDENT. EXHIBIT P2 THE PHOTOCOPY OF ORDER NO.32151467485/2012- 2013 DATED 12/07/2018 OF THE FOURTH RESONDENT. EXHIBIT P3 THE PHOTOCOPY OF ORDER NO.32151467485/2013- 2014 DATED 12/07/2018 OF THE FOURTH RESPONDENT. EXHIBIT P4 THE PHOTOCOPY OF ORDER NO.32151467485/2014- 2015 DATED 12/07/2018 OF THE FOURTH RESPONDENT. EXHIBIT P5 THE PHOTOCOPY OF ORDER NO.32151467485/2015- 2016 DATED 12/07/2018 THE FOURTH RESPONDENT. EXHIBIT P6 THE PHOTOCOPY OF ORDER NO.32151467485/2016- 2017 DATED 12/07/2018 OF THE FOURTH RESPONDENT. EXHIBIT P7 THE PHOTOCOPY OF NOTIE OF DEMAND NO.101/18-19 RESPONDENT TO THE PETITIONER FIRM. EXHIBIT P8 THE PHOTOCOPY OF NOTICE OF DEMAND NO.102/18- 19 DAED 12/07/2018 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER FIRM. EXHIBIT P9 THE PHOTOCOPY OF NOTICE OF DEMAND NO.103/18- RESPONDENT TO THE PETITIONER FIRM. EXHIBIT P10 THE PHOTOCOPY OF NOTIE OF DEMAND NO.104/18-19 RESPONDEENT TO THE PETITIONER FIRM.

-55- EXHIBIT P11 THE PHOTOCOPY OF NOTICE OF DEMAND NO.105/18- RESPONDENT TO THE PETITIONER FIRM. EXHIBIT P12 THE PHOTOCOPY OF NOTICE OF DEMAND NO.106/18- RESPONDENT TO THE PETITIONER FIRM.

-56- APPENDIX OF WP(C) 27809/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO.32151314597/2016-17 DATED 30.8.2017 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF THE JUDGMENT IN W.P(C) 32549/2017 DATED 12.10.2017 OF THIS HON'BLE COURT EXHIBIT P3OF THE ORDER NO.32151314597/2016-17 DATED 3.7.2018 ISSUED BY THE 1ST RESPONDENT -57- APPENDIX OF WP(C) 27811/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO. 32122279405/2012-13 DATED 25.07.2018 ISSUED BY THE 1ST RESPONDENT -58- APPENDIX OF WP(C) 27841/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ORDER DATED JUNE 20, 2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25 (A) OF THE KVAT ACT FOR THE ASSESSMENT YEAR 2007-08. EXHIBIT P2 AOF THE MODIFIED ORDER DATED MAY 18,2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT FOR THE ASSESSMENT YEAR 2010-11. EXHIBIT P3 AOF THE MODIFIED ORDER DATED MAY 18, 2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT FOR THE ASSESSMENT YEAR 2011-12. -59- APPENDIX OF WP(C) 29384/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 -60- APPENDIX OF WP(C) 29601/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASST.ORDER DATED 31.07.2018 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE. EXHIBIT P2OF THE INTERIM ORDER DATED 4.4.2018 IN W.P.(C)NO.11335/2018 OF THIS HON'BLE COURT IN THE CASE OF M/S.SHEEN GOLDEN JEWELS (INDIA)PVT.LTD.

-61- APPENDIX OF WP(C) 29618/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.32080650884/2012-13 DATED 3-8-2018 -62- APPENDIX OF WP(C) 34443/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN DATED 26.6.2012 SUBMITTED BY PETITIONER FOR 2011-12, BEFORE IST RESPONDENT. EXHIBIT P2OF ORDER DATED 28.3.2018 PASSED BY IST RESPONDENT IN FOR 11-12, COMMUNICATED TO PETITIONER ON 31.3.2018. EXHIBIT P3OF APPEAL SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT.P2 ASSESSMENT. EXHIBIT P4OF IST APPELLATE ORDER DATED 20.6.2018 PASSED BY 2ND RESPONDENT IN EXT.P3 APPEAL. EXHIBIT P5OF EXTRAORDINARY GAZETTE OF INDIA DATED 8.9.2016 PUBKLISHED BY 6TH RESPONDENT FOR 101ST AMENDMENT ACT 2016 MADE IN CONSTITUTION OF INDIA. EXHIBIT P6OF INTERIM ORDER DATED 4.4.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO.11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE, AS ON COMPLETION OF PROCEEDINGS UNDER KVAT ACT.

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.