BharatTaxGST

M/S. Fine Tools Machineries And Hardwares (P) LTD vs. The State Tax Officer

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WP(C)/35844/2018HC KeralaGSTCNR KLHC01082665201831 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU50 pages
For Petitioner: SRI.K.N.SREEKUMARAN, SRI.N.SANTHOSHKUMAR, SRI.P.J.ANILKUMARFor Respondent: P.S. SOMAN PULLADAN, SMT.T.RADHAMANY
AI SummaryNot Specified

Facts

Multiple petitioners challenged assessment orders, pre-assessment notices, and revenue recovery notices issued under Section 25(1) of the Kerala Value Added Tax (KVAT) Act, 2003, for various periods between 2012-13 and 2016-17. These proceedings were initiated by authorities now part of the State Goods and Service Tax Department, leading to a common hearing of these writ petitions.

Held

The provided judgment extract only contains the case headers and appendices listing the challenged orders and notices. The operative part of the judgment, detailing the Court's decision and reasoning, is omitted. Therefore, what the Court decided cannot be determined from the given text.

Key Issues

The key legal issue appears to be the validity and enforceability of assessment and recovery proceedings initiated under the erstwhile Kerala Value Added Tax (KVAT) Act for pre-GST periods, particularly when challenged before the High Court after the implementation of GST.

Sections Cited

Section 25(1) of the KVAT Act 2003

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 THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 35643 of 2018 PETITIONER: M/S.M.K.STEELS MANIYERI,PARA ROAD, VENGODI, KANJIKODE P.O, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, SRI ANAS KUNDERI BY ADV. SRI.SOJAN JAMES RESPONDENTS: 1 ASSISTANT COMMISSIONER SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, MALAPPURAM – 676 505 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-1109001. AAG SRI.K.K. RAVINDRANATH., SPL. GP. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI. SREELAL WARRIER BY ADV. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).29044/2018, WP(C).29241/2018, WP(C).29245/2018, WP(C).30642/2018, WP(C).31444/2018, WP(C).31642/2018, WP(C).31644/2018, WP(C).32241/2018, WP(C).32841/2018, WP(C).32844/2018, WP(C).33242/2018, WP(C).33442/2018, WP(C).33443/2018, WP(C).34444/2018, WP(C).34645/2018, WP(C).35444/2018, WP(C).35844/2018, WP(C).36243/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- WP(C).No. 35643 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 29044 of 2018 PETITIONER: MALABAR TECH, GOVT CONTRACTOR VICTORY TOWER, KACHERIPPADI, MANJERI P.O., MALAPPURAM REPRESENTED BY N. ABDUL RAFEEQUE, MG. PARTNER BY ADVS. P.S. SOMAN PULLADAN SMT.T.RADHAMANY RESPONDENTS: 1 STATE TAX OFFICER-I(WORKS CONTRACT) OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, MALAPPURAM 676 505 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 001 3 THE SECRETARY , TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM, 695 001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001 5 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT MALAPPURAM AT MANJERI 676 121 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS -3- WP(C).No. 35643 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).29241/2018, WP(C).35444/2018, WP(C).34645/2018, WP(C).36243/2018, WP(C).35844/2018, WP(C).35643/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -4- WP(C).No. 35643 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 29241 of 2018 PETITIONER: AAVISHKAR DECORS KAITHARATH BUILDINGS,35/219IF, SOUTH PIPE LINE ROAD, KARANAKODAM,PALARIVATTOM, ERNAKULAM PIN-682025(REPRESENTED BY THE MANAGING PARTNER SWARAN SING) BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT,1SDT CIRCLE,CIVIL STATION,KAKKAND,KOCHI-682 030 2 COMMISSIONER OF STATE TAXES, TAX TOWER,KARAMANA,THIRUVANANTHAPURAM-695 002 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).29044/2018, WP(C).35444/2018, WP(C).34645/2018, WP(C).36243/2018, WP(C).35844/2018, WP(C).35643/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -5- WP(C).No. 35643 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 29245 of 2018 PETITIONER: M.M. CHICKEN STALL, PATHITHAZHA, THOTTUMUKKAM, REPRESENTED BY ITS PROPRIETOR, MUHAMMED. BY ADV. M.K. HAJARA RESPONDENTS: 1 STATE TAX OFFICER, FOURTH CIRCLE, S.G.S.T DEPARTMENT, KOZHIKODE-673 020. 2 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. 4 THE UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).34444/2018, WP(C).33443/2018, WP(C).33442/2018, WP(C).33242/2018, WP(C).32844/2018, -6- WP(C).No. 35643 of 2018 & CON. CASES WP(C).32841/2018, WP(C).32241/2018, WP(C).31644/2018, WP(C).31642/2018, WP(C).31444/2018, WP(C).30642/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -7- WP(C).No. 35643 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 30642 of 2018 PETITIONER: MANJEESH MOHANAN, AGED 41 YEARS PROPRIETOR, M/S. PLANET CONSTRUCTION AND INTERIORS, TC 11/1698/4, NANDANCODE, THIRUVANANTHAPURAM. BY ADVS. SRI.P.S.SOMAN SRI.K.SUNDAR SMT.T.RADHAMANY V.SATHEESH RESPONDENTS: 1 ASSISTANT COMMISSIONER, (WORKS CONTRACT), STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM-695 002. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM-695 002. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF INDIA, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS -8- WP(C).No. 35643 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).34444/2018, WP(C).33443/2018, WP(C).33442/2018, WP(C).33242/2018, WP(C).32844/2018, WP(C).32841/2018, WP(C).32241/2018, WP(C).31644/2018, WP(C).31642/2018, WP(C).31444/2018, WP(C).29245/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -9- WP(C).No. 35643 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 31444 of 2018 PETITIONER: EXCEL AUTOMOBILES NEAR TRAINING SCHOOL, THANA ,KANNUR-670 012, REPRESENTED BY ITS MANAGING PARTNER. BY ADV. SRI.RAJESH NAMBIAR RESPONDENTS: 1 STATE TAX OFFICER III CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, KANNUR-670 012 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).34444/2018, WP(C).33443/2018, WP(C).33442/2018, WP(C).33242/2018, WP(C).32844/2018, WP(C).32841/2018, WP(C).32241/2018, WP(C).31644/2018, WP(C).31642/2018, WP(C).30642/2018, WP(C).29245/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -10- WP(C).No. 35643 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 31642 of 2018 PETITIONER: TNR PETROLEUM, NH 212, VELLARAMKUNNU, KALPETTA, WAYANAD-673 121, REPRESENTED BY ITS MANAGING PARTNER SASIKUMAR MARIVEETTIL. BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR SRI.T.G.MADHAVANUNNI RESPONDENTS: 1 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM-695 033. 2 THE STATE GOODS AND SERVICES TAXES OFFICER, SGST DEPARTMENT, KALPETTA, WAYANAD-673 121. 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).34444/2018, WP(C).33443/2018, WP(C).33442/2018, WP(C).33242/2018, WP(C).32844/2018, WP(C).32841/2018, WP(C).32241/2018, WP(C).31644/2018, WP(C).31444/2018, WP(C).30642/2018, WP(C).29245/2018, THE COURT -11- WP(C).No. 35643 of 2018 & CON. CASES ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 31644 of 2018 PETITIONER: DENHO ENTERPRISES KARIAMBADI, WAYANAD,REPRESENTED BY ITS MANAGING PARTNER, PRAJEESH.V.T BY ADVS. SMT.M.K.HAJARA SRI.C.RAMACHANDRAN RESPONDENTS: 1 STATE TAX OFFICER S.G.S.T DEPARTMENT, KALPETTA-673 121. 2 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. 4 THE UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS -12- WP(C).No. 35643 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).34444/2018, WP(C).33443/2018, WP(C).33442/2018, WP(C).33242/2018, WP(C).32844/2018, WP(C).32841/2018, WP(C).32241/2018, WP(C).31642/2018, WP(C).31444/2018, WP(C).30642/2018, WP(C).29245/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -13- WP(C).No. 35643 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 32241 of 2018 PETITIONER: M/S. JAY BEE TRADERS SILVER CASTLE BUILDING, ERNAKULAM ROAD, ALUVA REPRESENTED BY ITS MANAGING PARTNER P.O. BABY BY ADVS. SRI.K.MANOJ CHANDRAN SRI.S.A.MANSOOR RESPONDENTS: 1 THE ASSISTANT COMMISSIONER DEPT. OF COMMERCIAL TAXES SPECIAL CIRCLE MATTANCHERRY AT ALUVA-683 101 2 THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES/ STATE TAX STATE GOODS AND SERVICES TAX, MATTANCHERRY-682 002 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPRUAM-695 001 4 STATE OF KERALA REPRESENTED BY SECRETARY TO TAXES, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPRUAM-695 001 5 UNION OF INDIA REPRESENTED BY SECRETARY TO FINANCE, FINANCE DEPARTMENT , NEW DELHI- 110 001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. -14- WP(C).No. 35643 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).34444/2018, WP(C).33443/2018, WP(C).33442/2018, WP(C).33242/2018, WP(C).32844/2018, WP(C).32841/2018, WP(C).31644/2018, WP(C).31642/2018, WP(C).31444/2018, WP(C).30642/2018, WP(C).29245/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -15- WP(C).No. 35643 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 32841 of 2018 PETITIONER: M/S. PAVANAPURI BUILDERS XXI/663J, 1ST FLOOR, SREELAKSHMI SHOPPING COMPLEX, STATE, FORT, THRIPUNITHURA 682301, ERNAKULAM DISTRICT, REPRESENTED BY ITS EXECUTIVE PARTNER, SRI.B.MADHAVAN NAIR BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 ASSISTANT COMMISSIONER OF STATE TAX FORMERLY ASSISTANT COMMISSIONER (WORKS CONTRACT), STATE GOODS AND SERVICE TAX DEPARTMENT, WORKS CONTRACT, ERNAKULAM, COCHIN 682 018 2 INTELLIGENCE OFFICER (IB) COMMERCIAL TAXES, MATTANCHERY AT ALUVA-683 101 ERNAKULAM DISTRICT 3 THE COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 022 4 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001 5 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI- 110 001 6 UNION OF INDIA, MINISTRY OF LAW AND JUSTICE (LEGISLATIVE DEPARTMENT) GOVERNMENT OF INDIA, NEW DELHI-110 001 -16- WP(C).No. 35643 of 2018 & CON. CASES REPRESENTED BY, SECRETARY TO THE GOVERNMENT OF INDIA ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).34444/2018, WP(C).33443/2018, WP(C).33442/2018, WP(C).33242/2018, WP(C).32844/2018, WP(C).32241/2018, WP(C).31644/2018, WP(C).31642/2018, WP(C).31444/2018, WP(C).30642/2018, WP(C).29245/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -17- WP(C).No. 35643 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 32844 of 2018 PETITIONER: BOBY MATHEW AGED 45 YEARS PROPRIETOR, M/S.ENNOVA TRADERS, 36/1850 A, B, ST.FRANCIS CHURCH ROAD, KALOOR, PALARIVATTOM, KOCHI - 682 025. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENTS: 1 STATE TAX OFFICER 2ND CIRCLE, SGST DEPARTMENT, KALAMASSERY, AT CIVIL STATION, KAKKANAD - 682 030. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA . P.O., THIRUVANANTHAPURAM-695 002 3 THGE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001 5 INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES , CIVIL STATION, KAKKANAD, ERNAKULAM-682 030 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS -18- WP(C).No. 35643 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).34444/2018, WP(C).33443/2018, WP(C).33442/2018, WP(C).33242/2018, WP(C).32841/2018, WP(C).32241/2018, WP(C).31644/2018, WP(C).31642/2018, WP(C).31444/2018, WP(C).30642/2018, WP(C).29245/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -19- WP(C).No. 35643 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 33242 of 2018 PETITIONER: SEA SHELL GYPSUM TRADING CO., PERAMBRA, KOZHIKODE DT., REPRESENTED BY ITS PROPRIETRESS P.P.KADEEJA. BY ADVS. SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV SRI.K.C.MOHANDAS SMT.O.A.NURIYA RESPONDENTS: 1 THE STATE TAX OFFICER, S.G.S.T. DEPARTMENT, PERAMBRA, KOZHIKODE DT. -673 004. 2 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI-110 001. 4 THE UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS -20- WP(C).No. 35643 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).34444/2018, WP(C).33443/2018, WP(C).33442/2018, WP(C).32844/2018, WP(C).32841/2018, WP(C).32241/2018, WP(C).31644/2018, WP(C).31642/2018, WP(C).31444/2018, WP(C).30642/2018, WP(C).29245/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -21- WP(C).No. 35643 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 33442 of 2018 PETITIONER: M/S ATC TELECOM TOWER CORPORATION P LTD., (NOW KNOWN AS ATC TELECOM INFRASTRUCTURE PVT. LTD.), 36/2624-1, CHERAMANGALATH HOUSE, 2ND FLOOR, SHENOY ROAD, KALOOR, COCHIN, REPRESENTED BY ITS ASSOCIATE VICE PRESIDENT AND CIRCLE HEAD, KERALA, MR BALAN RAMACHANDRAN. BY ADVS. SRI.RAJESH NAMBIAR SRI.N.R.SAJ RESPONDENTS: 1 STATE TAX OFFICER, FIRST CIRCLE, STATE GOODS AND SERVICE TAXES DEPARTMENT, ERNAKULAM - 682 019. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 STATE OF KERALA REPRESENTED BY ITS SECERTARY,TAXES,DEPARTMENT,GOVT.SECRETARIAT, THIRUVANANTHAPURAM-695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).34444/2018, WP(C).33443/2018, WP(C).33242/2018, WP(C).32844/2018, WP(C).32841/2018, WP(C).32241/2018, WP(C).31644/2018, WP(C).31642/2018, WP(C).31444/2018, WP(C).30642/2018, WP(C).29245/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -22- WP(C).No. 35643 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 33443 of 2018 PETITIONER: JAYA BAKERS AND RESTAURANT, VATANAPPALLY P.O., THRISSUR- 680 614, REPRESENTED BY ITS PROPRIETOR SRI.ABDUL SUDHEER K.M. BY ADVS. SRI.K.S.HARIHARAN NAIR SRI.P.F.JOY RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, CHAVAKKAD- 680 506. 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-110 001. 4 ASSISTANT COMMISSIONER OF STATE TAX, SGST KERALA, IRINJALAKKUDA-680 125. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR -23- WP(C).No. 35643 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).34444/2018, WP(C).33442/2018, WP(C).33242/2018, WP(C).32844/2018, WP(C).32841/2018, WP(C).32241/2018, WP(C).31644/2018, WP(C).31642/2018, WP(C).31444/2018, WP(C).30642/2018, WP(C).29245/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -24- WP(C).No. 35643 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 34444 of 2018 PETITIONER: P.K.JOSE AGED 53 YEARS S/O KUNJUVAREED, PEENIKKAPARAMBIL HOUSE, KODASSERY PO, NAYARANGADI, CHALAKKUDY, THRISSUR DISTRICT BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER-II STATE GOODS AND SERVICES TAX DEPARTMENT, CHALAKKUDY-680 307 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 SECRETARY,TAXES DEPARTMENT GOVERMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).33443/2018, WP(C).33442/2018, WP(C).33242/2018, WP(C).32844/2018, WP(C).32841/2018, WP(C).32241/2018, WP(C).31644/2018, WP(C).31642/2018, WP(C).31444/2018, WP(C).30642/2018, WP(C).29245/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -25- WP(C).No. 35643 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 34645 of 2018 PETITIONER: K.V.ABDUL NAZIR AGED 46 YEARS,S/O. ABDUL RAHIMAN K.V. PROPRIETOR,M/S K.V. INTERLOCKS,KALADITHARA, SUKAPURAM,EDAPPAL, MALAPPURAM DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE INTELLIGENCE OFFICER(IB) DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM - 676 505. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).29241/2018, WP(C).29044/2018, WP(C).35444/2018, WP(C).36243/2018, WP(C).35844/2018, WP(C).35643/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -26- WP(C).No. 35643 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 35444 of 2018 PETITIONER: M/S.NEW CITY HARDWARES, EDODI MAIN ROAD, VATAKARA, REPRESENTED BY ITS PARTNER,SUNEER P.K. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV SRI.K.C.MOHANDAS RESPONDENTS: 1 THE STATE TAX OFFICER, SGST DEPARTMENT, VADAKARA, KOZHIKODE-673 002. 2 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. 4 THE UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS -27- WP(C).No. 35643 of 2018 & CON. CASES SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).29241/2018, WP(C).29044/2018, WP(C).34645/2018, WP(C).36243/2018, WP(C).35844/2018, WP(C).35643/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -28- WP(C).No. 35643 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 35844 of 2018 PETITIONER: M/S. FINE TOOLS MACHINERIES AND HARDWARES (P) LTD GROUND FLOOR, S.R.COMPLEX, RAVIPURAM P.O., KOCHI, REPRESENTED BY ITS MANGING DIRECTOR SRI. V.K.SHAMSUDEEN BY ADV. SMT.M.K.HAJARA RESPONDENTS: 1 THE STATE TAX OFFICER (FORMERLY COMMERCIAL TAX OFFICER), GOODS AND SERVICE TAXES, FOURTH CIRCLE, ERNAKULAM- 682 618 2 THE ASSISTANT COMMISSIONER (APPEALS), OFFICE OF THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, TAX COMPLEX, THEVARA, PERUMANOOR P.O., ERNAKULAM-686 015 3 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002 4 THE STATE OF KERALA , REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002 5 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001 6 THE UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -29- WP(C).No. 35643 of 2018 & CON. CASES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS BY ADV. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).29241/2018, WP(C).29044/2018, WP(C).35444/2018, WP(C).34645/2018, WP(C).36243/2018, WP(C).35643/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -30- WP(C).No. 35643 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 36243 of 2018 PETITIONER: MOHAMMED ALI.J AGED 52 YEARS S/O. JABBAR, PROPRIETOR, M/S. BISMILLAH CYCLE WORKS, METTUVALAVU, MOOPPAN STREET, THATHAMANGALAM P.O, CHITTUR, PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, SPECIAL CIRCLE, 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. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).29241/2018, WP(C).29044/2018, WP(C).35444/2018, WP(C).34645/2018, WP(C).35844/2018, WP(C).35643/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -31- WP(C).No. 35643 of 2018 & CON. CASES

JUDGMENT [ WP(C) 35643/2018,WP(C).29044/2018 ,WP(C).29241/2018,WP(C).29245/2018 ,WP(C).30642/2018 ,WP(C).31444/2018,WP(C).31642/2018 ,WP(C).31644/2018 ,WP(C).32241/2018,WP(C).32841/2018 ,WP(C).32844/2018 ,WP(C).33242/2018,WP(C).33442/2018 ,WP(C).33443/2018 ,WP(C).34444/2018,WP(C).34645/2018 ,WP(C).35444/2018 ,WP(C).35844/2018,WP(C).36243/2018 ] 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.

2.

All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P (C)NO.11335 of 2018 and connected cases.

I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above. DAMA SESHADRI NAIDU JUDGE JS

-32- APPENDIX OF WP(C) 35643/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE COMMON NOTICE FOR THE YEAR 2015-16 AND 2016-17 DATED 17.9.2018. -33- APPENDIX OF WP(C) 29044/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 3247701011 DATED 26.04.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'ABLE COURT IN WPC NO. 11335/2018 DATED 04.04.2018 EXHIBIT P3OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 5TH RESPONDENT DEMANDING THE PAYMENT OF THE ASSESSED TAX IN EXHIBIT -1 ORDER DATED 23.07.2018

-34- APPENDIX OF WP(C) 29241/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO 32071260036/2016-17 DATED 27.7.2018 ISSUED BY THE 1ST RESPONDENT.

-35- APPENDIX OF WP(C) 29245/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PRE-ASSESSMENT NOTICE ISSUED U/S 15(1) OF THE KVAT ACT FOR 2014- 15 DATED 7.8.2018 EXHIBIT P2 AOF INTERIM ORDER ISSUED IN WPC.13930/2018 DATED 13.4.2018

-36- APPENDIX OF WP(C) 30642/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32011356205/2011-12 DATED 26.7.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P1 AOF THE ASSESSMENT ORDER NO.32011356205/2012-13 DATED 26.7.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P1 BOF THE ASSESSMENT ORDER NO.32011356205/2013-14 DATED 26.7.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P1 COF THE ASSESSMENT ORDER NO.32011356205/2014-15 DATED 26.7.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P1 DOF THE ASSESSMENT ORDER NO.32011356205/2015-16 DATED 26.7.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P1 EOF THE ASSESSMENT ORDER NO.32011356205/2016-17 DATED 26.7.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC.11335/2018 DATED 4.4.2018

-37- APPENDIX OF WP(C) 31444/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 21/08/2018 FOR THE YEAR 2012-13. EXHIBIT P2OF THE ASSESSMENT ORDER DATED 21//08/2018 FOR THE YEAR 2013-14. EXHIBIT P3OF THE INTERIM ORDER DATED 4/04/2018 IN W.P.(C) 11335/2018. EXHIBIT P4OF THE INTERIM ORDER DATED 12/04/2018 IN W.P.(C) 13136/2018. -38- APPENDIX OF WP(C) 31642/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 19.7.2018 ISSUED U/S25(1) OF THE KVAT ACT 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P2OF THE ORDER DATED 4.4.2018 OF THE HON'BLE HIGH COURT IN WPC.11335/2018

-39- APPENDIX OF WP(C) 31644/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PRE-ASSESSMENT NOTICE ISSUED UNDER SECTION 25(1) OF THE KVAT ACT FOR 2015-16 DATED 13-08-2018. EXHIBIT P2 AOF INTERIM ORDER ISSUED IN WP(C) NO:13930/18 DATED 13-04-2018. -40- APPENDIX OF WP(C) 32241/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 16-06-2018 EXHIBIT P2OF THE REPLY LETTER DATED 26-07- 2018 EXHIBIT P3OF THE ASSESSMENT ORDER DATED 31/07/2018

-41- APPENDIX OF WP(C) 32841/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN SUBMITTED BY PETITIONER UNDER THE KVAT ACT FOR THE YEAR 2013-14 , WITH PROOF OF PAYMENT OF COMPOUNDED RATE OF TAX EXHIBIT P2OF COMPOUNDING PROCEEDINGS DATED 22.02.2017 ISSUED TO PETITIONER BY 2ND RESPONDENT FOR 2013-14, ON PAYMENT TO COMPOUNDING FEE AND ADMITTED TAX EXHIBIT P3OF ONLINE REQUEST DATED 11.05.2017 FOR FACILITY FOR REVISING RETURN FOR 2013-14 SUBMITTED BEFORE 1ST RESPONDENT EXHIBIT P4OF NOTICE U/S. 25 (1) OF THE KVAT ACT 2003 DATED 24.09.2018 FOR 2013-14 ISSUED TO PETITIONER BY 1ST RESPONDENT, WITHOUT CONSIDERING EXT P3 REQUEST, AFTER LOST OF TERRITORIAL JURI ICTION EXHIBIT P5OF EXTRAORDINARY GAZETTE OF INDIA DATED 08.09.2016 PUBLISHED BY 5TH RESPONDENT FOR 101 ST AMENDMENT ACT 2016 MADE IN CONSTITUTION OF INDIA EXHIBIT P6OF INTERIM ORDER DATED 4.4.2018 PASSED BY THIS HON'LE 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 OF ACT 2003 EXHIBIT P7OF JUDGMENT DATED 09.02.2016 PASSED BY THIS HONBLE COURT IN WRIT PETITION C NO. 4142 OF 2016 WHEREIN QUASHED NOTICE ISSUED WITHOUT CONSIDERING THE REVISED RETURN FACILITY SOUGHT FOR BY PETITIONER

-42- APPENDIX OF WP(C) 32844/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32071351443/2012-13 DATED 30.0.2017 ISSUED BY TE 1ST RESPONDENT TOT HE PETITIONER FOR THE YEAR 2012-13 EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P(C) NO.11335/2018 DATED 04.04.2018 EXHIBIT P3OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 5TH RESPONDENT DEMANDING THE PAYMENT OF THE ASSESSED TAX IN EXHIBIT P-P1 ORDER DATED 23.06.2018

-43- APPENDIX OF WP(C) 33242/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PRE ASSESSMENT NOTICE FOR THE YEAR 2014-15, DATED 5.10.2017. EXHIBIT P1 A AOF THE ASSESSMENT ORDER U/S 25(1) OF THE ACT FOR THE YEAR 2014-15 DATED 16.2.2018. EXHIBIT P2 AOF THE PRE ASSESSMENT NOTICE U/S. 25(1) OF THE ACT FOR THE YEAR 2016-17 DATED 2.8.2018. -44- APPENDIX OF WP(C) 33442/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE DATED 8.10.2018 FOR THE YEAR 2014-15 ISSUED UNDER SECTION 25(1)OF THE KVAT ACT EXHIBIT P2OF THE INTERIM ORDER DATED 04.04.2018 IN W.P(C)NO.11335/2018 EXHIBIT P3OF THE INTERIM ORDER DATED 12.04.2018 IN W.P(C)NO.13136/2018. -45- APPENDIX OF WP(C) 33443/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ANNUAL RETURN FOR THE YEAR 2014-15 DATED 28.4.2015. EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 25.6.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC.NO.13552 OF 2018. EXHIBIT P4 COPY OF REVENUE RECOVERY NOTICE ISSUED BY THE 4TH RESPONDENT DATED 22.9.2018. -46- APPENDIX OF WP(C) 34444/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. -47- APPENDIX OF WP(C) 34645/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P1 A COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P1 B COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. -48- APPENDIX OF WP(C) 35444/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 16.08.2018. EXHIBIT P2 AOF THE REPLY DATED 04.10.2018 FILED BY THE PETITIONER AND ENGLISH TRANSLATION EXHIBIT P3 AOF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DATED 10.10.2018. -49- APPENDIX OF WP(C) 35844/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER ISSUED UNDER SEC.25(1) FOR THE YEAR 2015-16 DATED 30-11-2017 EXHIBIT P2 AOFT HE APLLEATE ORDER KVATA 267/2018 FOR THE YEAR 2015-16 DATED 31-08- 2018 EXHIBIT P3 AIF THE INTERIM ORDER IN WP(C) NO.13930 DATED 13-04-2018

-50- APPENDIX OF WP(C) 36243/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-16 DATED 23.10.2018. EXHIBIT P1 A COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2016-17 DATED 16.8.2018.

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.