Shaji A. vs. The Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 30383 of 2018 PETITIONER: SUNIL MATHEW ABRAHAM, AGED 52 YEARS MANALIL HOUSE, OPPOSITE BOAT JETTY, ALAPPUZHA-688012, PARTNER, M/S M AND P AGENCIES, THEN OFFICE AT NEAR MUNICIPAL OFFICE, ALAPPUZHA, PIN - 688 011. BY ADV. SRI.A.KRISHNAN RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, 1ST CIRCLE, CIVIL STATION, OFFICE OF THE STATE GOODS AND SERVICE TAX DEPARTMENT, ALAPPUZHA, PIN - 688 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001. 3 STATE OF KERALA, REPRESENTED BY SECRETARY TO TAXES, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 4 THE UNION OF INDIA, REPRESENTED BY SECRETARY TO FINANCE, FINANCE DEPARTMENT, NEW DELHI 110 001. BY ADDL.

ADV.GEN.

K.K.RAVINDRANATH.,

SPL. G.P.SRI.C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES, R4 BY ADDL.SOLICITOR GENERAL SRI.K.M.NATARAJ., CGC., JAISHANKAR V.NAIR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).99/2019, WP(C).121/2019, WP(C).133/2019, WP(C).134/2019, WP(C).135/2019, WP(C).15755/2018, WP(C).16783/2018, WP(C).17158/2018, WP(C).19183/2018, WP(C).20562/2018, WP(C).20563/2018, WP(C).20564/2018, WP(C).22915/2018, WP(C).30182/2018, WP(C).30381/2018, WP(C).39925/2018, WP(C).40170/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

2 WP(C).No.30383 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 99 of 2019 PETITIONER: SADIQ A, AGED 47 YEARS S/O.ABOOBACKER KUNJU, PROPRIETOR, M/S.CITY MAX, II/170PG, MEDA MUKKU, KAYAMKULAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, KAYAMKULAM-690 502. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. BY ADDL. ADV.GEN. 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).121/2019, WP(C).39925/2018, WP(C).22915/2018, WP(C).134/2019, WP(C).133/2019, WP(C).15755/2018, WP(C).135/2019, WP(C).20562/2018, WP(C).17158/2018, WP(C).20564/2018, WP(C).20563/2018, WP(C).16783/2018, WP(C).40170/2018, WP(C).30381/2018, WP(C).19183/2018, WP(C).30182/2018, WP(C).30383/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

3 WP(C).No.30383 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 121 of 2019 PETITIONER: JEEJU N.K AGED 49 YEARS PROPRIETOR, M/S.SREEKRISH GAS AGENCIES, J T ROAD, VATAKARA, RESIDING AT ESSAR CITY QUEEN, NARAYAN NAGAR, VADAKARA, KOZHIKODE, KERALA - 673 101. BY ADVS. SRI.V.V.NANDAGOPAL NAMBIAR SRI.DHEERAJ KRISHNAN PEROT RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, VATAKARA - 673 101. 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. BY ADDL. ADV.GEN. 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).39925/2018, WP(C).22915/2018, WP(C).99/2019, WP(C).134/2019, WP(C).133/2019, WP(C).15755/2018, WP(C).135/2019, WP(C).20562/2018, WP(C).17158/2018, WP(C).20564/2018, WP(C).20563/2018, WP(C).16783/2018, WP(C).40170/2018, WP(C).30381/2018, WP(C).19183/2018, WP(C).30182/2018, WP(C).30383/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

4 WP(C).No.30383 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 133 of 2019 PETITIONER: M/S JANRAM AUTOMOBILES KOTTAPPURAM,KOTTARAKKARA,REPRESENTED BY ITS CHIEF EXECUTIVE,ARUMUGAM.S. BY ADVS. SRI.S.SANTHOSH KUMAR SMT.ANJANA.S.SANTHOSH SMT.P.LISSY JOSE. RESPONDENTS: 1 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE UNION OF INDIA, REPRESENTED BY THE SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,GOVERNMENT OF INDIA, NEW DELHI-110 001. 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 4 THE COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES,KOTTARAKKARA, KOLLAM-691506. 5 THE TAHSILDAR TALUK OFFICE,KOTTARAKKARA-691 506. BY ADDL.

ADV.GEN.

K.K.RAVINDRANATH.,

SPL. G.P.SRI.C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES, R2 BY ADDL.SOLICITOR GENERAL SRI.K.M.NATARAJ., CGC., JAISHANKAR V.NAIR.

5 WP(C).No.30383 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).121/2019, WP(C).39925/2018, WP(C).22915/2018, WP(C).99/2019, WP(C).134/2019, WP(C).15755/2018, WP(C).135/2019, WP(C).20562/2018,WP(C).17158/2018, WP(C).20564/2018, WP(C).20563/2018, WP(C).16783/2018,WP(C).40170/2018, WP(C).30381/2018, WP(C).19183/2018, WP(C).30182/2018,WP(C).30383/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

6 WP(C).No.30383 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 134 of 2019 PETITIONER: A. SUKESH KUMAR, AGED 39 YEARS S/O.AYYAPPAN, PROPRIETOR, M/S.V-ONE SERIES, MUKKADA JUNCTION, ANCHAL, KOLLAM DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 STATE TAX OFFICER, STATE GST DEPARTMENT, ANCHAL-691 306. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. BY ADDL. ADV.GEN. 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).121/2019, WP(C).39925/2018, WP(C).22915/2018, WP(C).99/2019, WP(C).133/2019, WP(C).15755/2018, WP(C).135/2019, WP(C).20562/2018, WP(C).17158/2018, WP(C).20564/2018, WP(C).20563/2018, WP(C).16783/2018, WP(C).40170/2018, WP(C).30381/2018, WP(C).19183/2018, WP(C).30182/2018, WP(C).30383/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

7 WP(C).No.30383 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 135 of 2019 PETITIONER: M/S.T.K.SULAIMAN HAJI AND SONS CENTRAL MARKET, KANNUR, REPRESENTED BY ITS MANAGING PARTNER, MUHAMMED RAFEEK, RESIDING AT THAMMITTON HOUSE, AYIKARA POOVALAPPU, KANNUR, KERALA-670 003. BY ADVS. SRI.V.V.NANDAGOPAL NAMBIAR SRI.DHEERAJ KRISHNAN PEROT RESPONDENTS: 1 THE STATE TAX OFFICER, INVESTIGATION BRANCH, STATE GOODS AND SERVICE TAX DEPARTMENT, KANNUR-670 002. 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. BY ADDL. ADV.GEN. 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).121/2019, WP(C).39925/2018, WP(C).22915/2018, WP(C).99/2019, WP(C).134/2019, WP(C).133/2019, WP(C).15755/2018, WP(C).20562/2018, WP(C).17158/2018, WP(C).20564/2018, WP(C).20563/2018, WP(C).16783/2018, WP(C).40170/2018, WP(C).30381/2018, WP(C).19183/2018, WP(C).30182/2018, WP(C).30383/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

8 WP(C).No.30383 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 15755 of 2018 PETITIONER: M/S.CHUNGATH GOLD & DIAMONDS CHALAKUDY, THRISSUR DISTRICT, REPRESENTED BY ITS PARTNER, RANJITH PAUL. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, CHALAKUDY - 680 307. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 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. BY ADVS. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. ADV.GEN. K.K.RAVINDRANATH., SPL. G.P.SRI.C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES, R4 BY 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).121/2019, WP(C).39925/2018,WP(C).22915/2018, WP(C).99/2019, WP(C).134/2019, WP(C).133/2019, WP(C).135/2019, WP(C).20562/2018, WP(C).17158/2018, WP(C).20564/2018,WP(C).20563/2018, WP(C).16783/2018, WP(C).40170/2018, WP(C).30381/2018,WP(C).19183/2018, WP(C).30182/2018, WP(C).30383/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

9 WP(C).No.30383 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 16783 of 2018 PETITIONER: JAYAN J.KANJIRATHINGAL, KANJIRATHINGAL HOUSE, ERAVIMANGALAM P.O., THRISSUR-680 751. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, FIRST CIRCLE, THRISSUR-680 001. 2 THE DY. TAHSILDAR (RR) TALUK OFFICE, THRISSUR-680 001. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 4 SECRETARY, TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 5 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI- 100 001 BY ADVS, SMT.SINDHUMOL.T.P., CGC ADDL. ADV.GEN. K.K.RAVINDRANATH., SPL. G.P.SRI.C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES, R5 BY SR.SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS

10 WP(C).No.30383 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).121/2019, WP(C).39925/2018, WP(C).22915/2018, WP(C).99/2019, WP(C).134/2019, WP(C).133/2019, WP(C).15755/2018, WP(C).135/2019, WP(C).20562/2018, WP(C).17158/2018, WP(C).20564/2018, WP(C).20563/2018, WP(C).40170/2018, WP(C).30381/2018, WP(C).19183/2018, WP(C).30182/2018, WP(C).30383/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

11 WP(C).No.30383 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 17158 of 2018 PETITIONER: PRADEEP S. M/S.TRAVANCORE SCIENTIFIC SUPPLIES, KAYAMKULAM-690 502. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, KAYAMKULAM-690 502. 2 THE COMMISSIONER STATE GOODS & SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 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-100 001 BY ADVS. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. ADV.GEN. K.K.RAVINDRANATH., SPL. G.P.SRI.C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES, R4 BY 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).121/2019, WP(C).39925/2018, WP(C).22915/2018, WP(C).99/2019, WP(C).134/2019, WP(C).133/2019, WP(C).15755/2018, WP(C).135/2019, WP(C).20562/2018, WP(C).20564/2018, WP(C).20563/2018, WP(C).16783/2018,WP(C).40170/2018, WP(C).30381/2018, WP(C).19183/2018, WP(C).30182/2018,WP(C).30383/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

12 WP(C).No.30383 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 19183 of 2018 PETITIONER: P.SOMARAJAN, AGED 56 YEARS, M/S.KAILAS CASHEW EXPORTS,EZHUKONE, KOLLAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER [ASSESSMENT], SPECIAL CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT, KOTTARAKKARA - 691 506. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY ADVS, ADDL. ADV.GEN. 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).121/2019, WP(C).39925/2018, WP(C).22915/2018, WP(C).99/2019, WP(C).134/2019, WP(C).133/2019, WP(C).15755/2018, WP(C).135/2019, WP(C).20562/2018, WP(C).17158/2018, WP(C).20564/2018, WP(C).20563/2018, WP(C).16783/2018, WP(C).40170/2018, WP(C).30381/2018, WP(C).30182/2018, WP(C).30383/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

13 WP(C).No.30383 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 20562 of 2018 PETITIONER: M/S GREEN LAND RESIDENCY, 39/150 ABCC1DEF, MONASTERY ROAD, KANIKKAMURI, ERNAKULAM,KOCHI- 682 016, REPRESENTED BY ITS MANAGER,SRI. JACOB.V.JOSE. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENTS: 1 THE STATE TAX OFFICER(R)(LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS & SERVICE TAX DEPARTMENT,CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM,PIN- 682 018 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA.P.O.,THIRUVANANTHAPURAM- 695 001 3 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT,GOVERNMENT 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 KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM, CIVIL STATION,KAKKANAD, PIN- 682 030. BY ADVS. SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. ADV.GEN. 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.

14 WP(C).No.30383 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).121/2019, WP(C).39925/2018, WP(C).22915/2018, WP(C).99/2019, WP(C).134/2019, WP(C).133/2019, WP(C).15755/2018, WP(C).135/2019, WP(C).17158/2018, WP(C).20564/2018, WP(C).20563/2018, WP(C).16783/2018, WP(C).40170/2018, WP(C).30381/2018, WP(C).19183/2018, WP(C).30182/2018, WP(C).30383/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

15 WP(C).No.30383 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 20563 of 2018 PETITIONER: LINCY SEBASTIAN PROPRIETRIX, KAT ENGINEERING, XIII 278 A, KAIRALI JUNCTION,VADAKKUMPURAM, NORTH PARAVUR. BY ADVS. SMT.M.K.HAJARA SMT.JESSY MANUEL RESPONDENTS: 1 DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM-682 011. 2 STATE TAX OFFICER, MATTANCHERY, AT ALUVA, SG & ST DEPARTMENT & OTHERS, PIN-683 100. 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 & CUSTOMS, REPRESENTED BY IT'S 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. 16 WP(C).No.30383 of 2018 & CON. CASES BY ADVS, SRI. L.RAM MOHAN, CGC ADDL. ADV.GEN. K.K.RAVINDRANATH., SPL. G.P.SRI.C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES, R5 BY SR.SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS, R6 BY ADDL.SOLICITOR GENERAL SRI.K.M.NATARAJ., CGC., JAISHANKAR V.NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).121/2019, WP(C).39925/2018, WP(C).22915/2018, WP(C).99/2019, WP(C).134/2019, WP(C).133/2019, WP(C).15755/2018, WP(C).135/2019, WP(C).20562/2018, WP(C).17158/2018, WP(C).20564/2018, WP(C).16783/2018, WP(C).40170/2018, WP(C).30381/2018, WP(C).19183/2018, WP(C).30182/2018, WP(C).30383/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

17 WP(C).No.30383 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 20564 of 2018 PETITIONER: O.S.REKHA, PROPRIETRIX, M/S. AISWARYA ENTERPRISES, KUNNUKUZHY, THIRUVANANTHAPURAM - 35. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER, 1ST CIRCLE, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM - 695 002. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY ADVS ADDL. ADV.GEN. 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).121/2019, WP(C).39925/2018, WP(C).22915/2018, WP(C).99/2019, WP(C).134/2019, WP(C).133/2019, WP(C).15755/2018, WP(C).135/2019, WP(C).20562/2018, WP(C).17158/2018, WP(C).20563/2018, WP(C).16783/2018, WP(C).40170/2018, WP(C).30381/2018, WP(C).19183/2018, WP(C).30182/2018, WP(C).30383/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

18 WP(C).No.30383 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 22915 of 2018 PETITIONER: K.RAJAN, M/S. DHANYA SAW MILLS, MALAYADI, NEDUMANGAD,THIRUVANANTHAPURAM DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GST OFFICE,4TH FLOOR, REVENUE TOWER, NEDUMANGAD-695 541. 2 THE STATE TAX OFFICER, SQUAD NO. VII, SGST DEPARTMENT, THIRUVANANTHAPURAM AT NEYYATTINKARA -695 121. BY ADVS ADDL. ADV.GEN. 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).121/2019, WP(C).39925/2018, WP(C).99/2019, WP(C).134/2019, WP(C).133/2019, WP(C).15755/2018, WP(C).135/2019, WP(C).20562/2018, WP(C).17158/2018, WP(C).20564/2018, WP(C).20563/2018, WP(C).16783/2018, WP(C).40170/2018, WP(C).30381/2018, WP(C).19183/2018, WP(C).30182/2018, WP(C).30383/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

19 WP(C).No.30383 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 30182 of 2018 PETITIONER: SHAJI A., AGED 24 YEARS KOLAYAKKOD, PUDUSSERY, PUDUSSERY P.O., PALAKKAD - 678 623. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER, 3RD CIRCLE, PALAKKAD - 678 001. 2 THE INTELLIGENCE OFFICER, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, EDAPPALLY, KOCHI-682 024 BY ADVS ADDL. ADV.GEN. 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).121/2019, WP(C).39925/2018, WP(C).22915/2018, WP(C).99/2019, WP(C).134/2019, WP(C).133/2019, WP(C).15755/2018, WP(C).135/2019, WP(C).20562/2018, WP(C).17158/2018, WP(C).20564/2018, WP(C).20563/2018, WP(C).16783/2018, WP(C).40170/2018, WP(C).30381/2018, WP(C).19183/2018, WP(C).30383/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

20 WP(C).No.30383 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 30381 of 2018 PETITIONER: SURANYA SMRITHI, AGED 34 YEARS PROPRIETRIX, M/S. SURENDRA INDANE, GRAND SHOPPING COMPLEX, NEAR BUS STAND, SREEKRISHNAPURAM, PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, OTTAPPALAM - 679 101. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY ADVS. ADDL. ADV.GEN. 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).121/2019, WP(C).39925/2018, WP(C).22915/2018, WP(C).99/2019, WP(C).134/2019, WP(C).133/2019, WP(C).15755/2018, WP(C).135/2019, WP(C).20562/2018, WP(C).17158/2018, WP(C).20564/2018, WP(C).20563/2018, WP(C).16783/2018, WP(C).40170/2018, WP(C).19183/2018, WP(C).30182/2018, WP(C).30383/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

21 WP(C).No.30383 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 39925 of 2018 PETITIONER: M/S. CHAKOLAS HABITAT PRIVATE LIMITED, PANDIT KARUPPAN ROAD, THEVARA, ERNAKULAM, REPRESENTED BY ITS MANAGING DIRECTOR, MATHEW.L.CHAKOLA, AGED 54, S/O. C.L. LONA. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER (WC), STATE GST DEPARTMENT, SGST COMPLEX, PERUMANOOR, THEVARA, KOCHI-15. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 002. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. BY ADVS ADDL. ADV.GEN. 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).121/2019, WP(C).22915/2018, WP(C).99/2019, WP(C).134/2019, WP(C).133/2019, WP(C).15755/2018, WP(C).135/2019, WP(C).20562/2018, WP(C).17158/2018, WP(C).20564/2018, WP(C).20563/2018, WP(C).16783/2018, WP(C).40170/2018, WP(C).30381/2018, WP(C).19183/2018, WP(C).30182/2018, WP(C).30383/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

22 WP(C).No.30383 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 40170 of 2018 PETITIONER: M/S. TRINITY ARCADE PVT.LTD., TRINITY HOUSE, OPP. CHANGAMPUZHA PARK, EDAPPALLY, KOCHI - 24, REPRESENTED BY ITS CHAIRMAN, C.J.MATHEW, AGED 70, S/O.C.D.JOHN. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER(IB), STATE GST DEPARTMENT, ERNAKULAM AT EDAPPALLY, KOCHI - 682 024. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 002. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY ADVS ADDL. ADV.GEN. 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).121/2019, WP(C).39925/2018, WP(C).22915/2018, WP(C).99/2019, WP(C).134/2019, WP(C).133/2019, WP(C).15755/2018, WP(C).135/2019, WP(C).20562/2018, WP(C).17158/2018, WP(C).20564/2018, WP(C).20563/2018, WP(C).16783/2018, WP(C).30381/2018, WP(C).19183/2018, WP(C).30182/2018, WP(C).30383/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

23 WP(C).No.30383 of 2018 & CON. CASES JUDGMENT [WP(C) 30383/2018, WP(C).99/2019, WP(C).121/2019, WP(C).133/2019, WP(C).134/2019, WP(C).135/2019, WP(C).15755/2018, WP(C).16783/2018, WP(C).17158/2018, WP(C).19183/2018, WP(C).20562/2018, WP(C).20563/2018, WP(C).20564/2018, WP(C).22915/2018, WP(C).30182/2018, WP(C).30381/2018, WP(C).39925/2018, WP(C).40170/2018] 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.

24 WP(C).No.30383 of 2018 & CON. CASES APPENDIX OF WP(C) 30383/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE NOTICE DATED 04-08-2018. EXHIBIT P1 BOF THE NOTICE DATED 04-08-2018. EXHIBIT P1 COF THE NOTICE DATED 04-08-2018. EXHIBIT P1 DOF THE NOTICE DATED 04-08-2018. EXHIBIT P1 EOF THE NOTICE DATED 04-08-2018. EXHIBIT P1 FOF THE NOTICE DATED 04-08-2018. EXHIBIT P2OF INTERIM STAY ORDER PASSED BY THIS HON'BLE COURT IN W.P(C)NO.15148 OF 2018 DATED 04-05-2018

25 WP(C).No.30383 of 2018 & CON. CASES APPENDIX OF WP(C) 99/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 29.11.2018. 26 WP(C).No.30383 of 2018 & CON. CASES APPENDIX OF WP(C) 121/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE- ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 04/12/2018. EXHIBIT P2OF PRE - ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 04/12/2018. EXHIBIT P3OF THE INTERIM ORDER IN W.P.(C) NO.36432 OF 2018 DATED 09/11/2018. 27 WP(C).No.30383 of 2018 & CON. CASES APPENDIX OF WP(C) 133/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 23/11/2018 FOR THE ASSESSMENT YEAR 2016-17 PASSED BY THE 4TH RESPONDENT.

28 WP(C).No.30383 of 2018 & CON. CASES APPENDIX OF WP(C) 134/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 12.3.2018. EXHIBIT P1(a) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 12.3.2018. 29 WP(C).No.30383 of 2018 & CON. CASES APPENDIX OF WP(C) 135/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE DEMAND NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 26.11.2018. EXHIBIT P2OF THE INTERIM ORDER IN WP(C).NO.36432 OF 2018 DATED 9.11.2018. 30 WP(C).No.30383 of 2018 & CON. CASES APPENDIX OF WP(C) 15755/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1: COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 03.05.2018. EXHIBIT-P2: COPY OF ORDER IN W.P.(C) NO.11335/18 OF THIS HON'BLE COURT 04.04.2018. 31 WP(C).No.30383 of 2018 & CON. CASES APPENDIX OF WP(C) 16783/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 11.12.2017. EXHIBIT P2 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT DATED 16.05.2018. EXHIBIT P3 COPY OF ORDER IN W.P.(C) NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2018. 32 WP(C).No.30383 of 2018 & CON. CASES APPENDIX OF WP(C) 17158/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 30.04.2018. EXHIBIT P2 COPY OF ORDER IN W.P.(C) NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2018. 33 WP(C).No.30383 of 2018 & CON. CASES APPENDIX OF WP(C) 19183/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 04.05.2018. EXHIBIT P2. COPY OF ORDER IN W.P.(C) NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2018. 34 WP(C).No.30383 of 2018 & CON. CASES APPENDIX OF WP(C) 20562/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT UNDER S.6(2) OF THE ACT, FOR THE YEAR 2014-15 DATED 1.6.2018

35 WP(C).No.30383 of 2018 & CON. CASES APPENDIX OF WP(C) 20563/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PROCEEDINGS OF PENALTY ORDER PASSED FOR 2011-12 DATED 27.3.2018 EXHIBIT P2 AOF THE APPELLATE ORDER KVATA NO.754A/17 (RP) DATED 20.9.2017

36 WP(C).No.30383 of 2018 & CON. CASES APPENDIX OF WP(C) 20564/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 25-09-2017. EXHIBIT P1(A) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 25-09-2017. EXHIBIT P1(B) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 25-09-2017. EXHIBIT P2 COPY OF ORDER IN W.P.(C)NO. 11335/18 OF THIS HON'BLE COURT DATED 04-04-.

37 WP(C).No.30383 of 2018 & CON. CASES APPENDIX OF WP(C) 22915/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 15-01-2016. EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY DY. COMMISSIONER (APPEALS) THIRUVANANTHAPURAM FOR THE YEAR 2015-16 DATED 16-12-2017. EXHIBIT P3 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DATED 11-06-2018. EXHIBIT P4 COPY OF ORDER IN W.P(C) NO. 14383/18 OF THIS HON'BLE COURT DATED 24-02-2018. 38 WP(C).No.30383 of 2018 & CON. CASES APPENDIX OF WP(C) 30182/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PARTNERSHIP DEED EXECUTED BETWEEN FOUR PARTNERS OF M/S. S.K ASSOCIATES, KANJIKODE, PALAKKAD INCLUDING THE PETITIONER DATED 10-09-2013. EXHIBIT P2 COPY OF DE-REGISTRATION NOTICE IN FORM NO. 5B ISSUED BY THE 1ST RESPONDENT DATED 10- 03-2017. EXHIBIT P3 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2015-16 DATED 31-07-2017. 39 WP(C).No.30383 of 2018 & CON. CASES APPENDIX OF WP(C) 30381/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 30-06-2018. 40 WP(C).No.30383 of 2018 & CON. CASES APPENDIX OF WP(C) 39925/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 26-09-2018. EXHIBIT P1(a) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 22-09-2018. 41 WP(C).No.30383 of 2018 & CON. CASES APPENDIX OF WP(C) 40170/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 30-11-2018