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Aavishkar Decors vs. State Tax Officer

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WP(C)/29241/2018HC KeralaGSTCNR KLHC01065877201831 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU50 pages

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- WP(C).No. 35643 of 2018 & CON. CASES 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- WP(C).No. 35643 of 2018 & CON. CASES 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- WP(C).No. 35643 of 2018 & CON. CASES 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- WP(C).No. 35643 of 2018 & CON. CASES 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- WP(C).No. 35643 of 2018 & CON. CASES 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- WP(C).No. 35643 of 2018 & CON. CASES 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- WP(C).No. 35643 of 2018 & CON. CASES 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- WP(C).No. 35643 of 2018 & CON. CASES 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- WP(C).No. 35643 of 2018 & CON. CASES 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- WP(C).No. 35643 of 2018 & CON. CASES 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- WP(C).No. 35643 of 2018 & CON. CASES 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- WP(C).No. 35643 of 2018 & CON. CASES 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- WP(C).No. 35643 of 2018 & CON. CASES 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- WP(C).No. 35643 of 2018 & CON. CASES 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.