BharatTaxGST

Crescent Apparels vs. The State Tax Officer

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WP(C)/40253/2018HC KeralaGSTCNR KLHC01093466201831 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU55 pages
For Petitioner: SRI.HARISANKAR V. MENON, SMT.MEERA V.MENONFor Respondent: SRI.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY
AI SummaryRemanded

Facts

The provided text consists of the case titles and appendices for multiple writ petitions heard together by the Kerala High Court. These petitions appear to challenge assessment orders, pre-assessment notices, and other actions primarily related to the Kerala Value Added Tax (KVAT) Act for assessment years prior to GST implementation, with some references to GST registration and the 101st Constitutional Amendment.

Held

The actual judgment containing the Court's decision, reasoning, and findings is not provided in the given text. Therefore, what the Court decided cannot be determined.

Key Issues

The key legal issues addressed by the Court cannot be determined as the main body of the judgment, which would contain the discussion of legal points and the Court's reasoning, is missing from the provided text.

Sections Cited

KVAT Act Section 25(1)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
JIN 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. 37282 of 2018 PETITIONERS: GENI SIJU, AGED 41 YEARS PROPRIETRIX, GLOBAL PEST CONTROL SERVICES, ESSAR BUILDING, G V IYYER ROAD, W. ISLAND, KOCHI-03. BY ADV. SRI.JOSE JOSEPH RESPONDENTS: 1 THE STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPAPAM, KARAMANA P.O., THIRUVANANTHAPURAM- 695 002. 3 THE STATE TAX OFFICER, 2ND CIRCLE, SGST COMPLEX, BAZAR ROAD, MATTANCHERRY- 682 002. 4 THE UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT OF INDIA, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI- 110 001. AAG SRI. K.K. RAVINDRANATH., SPL GP SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENRAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).98/2019, WP(C).16084/2018, -2- WP(C).No. 37282 of 2018 & CON. CASES WP(C).17888/2018, WP(C).19280/2018, WP(C).28383/2018, WP(C).30650/2018, WP(C).33874/2018, WP(C).33881/2018, WP(C).33884/2018, WP(C).35659/2018, WP(C).37085/2018, WP(C).40053/2018, WP(C).40253/2018, WP(C).40651/2018, WP(C).40656/2018, WP(C).40659/2018, WP(C).41658/2018, WP(C).42056/2018, WP(C).42256/2018, WP(C).42259/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -3- WP(C).No. 37282 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. 98 of 2019 PETITIONER: R.KUNHAHAMED AGED 62 YEARS AL-SOUDI SHEET HOUSE, IV/354E, F AND G, VALLAPPUZHA PANCHAYATH, VALLAPUZHA, PATTAMBI, PALAKKAD. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, PATTAMBI, PALAKKAD-679 303. 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. 4 DEPUTY TAHSILDAR, PATTAMBI TALUK OFFICE, PATTAMBI-679 303. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. -4- WP(C).No. 37282 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).40659/2018, WP(C).40656/2018, WP(C).40651/2018, WP(C).40253/2018, WP(C).40053/2018, WP(C).37085/2018, WP(C).33881/2018, WP(C).17888/2018, WP(C).16084/2018, WP(C).28383/2018, WP(C).35659/2018, WP(C).42056/2018, WP(C).41658/2018, WP(C).19280/2018, WP(C).42259/2018, WP(C).42256/2018, WP(C).33874/2018, WP(C).33884/2018, WP(C).37282/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -5- WP(C).No. 37282 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. 16084 of 2018 PETITIONER: M/S. DAIWIK MOTORS (P) LTD. PULAMON, KOTTARAKKARA, REPRESENTED BY ITS PARTNER, S.AJITHKUMAR BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST. COMMISSIONER (ASSESSMENT) STATE GOODS & SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, KOTTARAKKARA 691 506 2 THE STATE TAX OFFICER INT SQUAD NO.II, COMMERCIAL TAXES, KOLLAM AT KOTTARAKKARA - 691 506 3 THE INTELLIGENCE OFFICER SQUAD NO. III, DEPARTMENT OF COMMERCIAL TAXES,KOLLAM AT KARUNAGAPALLY- 690 518 4 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM- 695 001 5 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETRIAT, THIRUVANANTHAPURAM-695 001 -6- WP(C).No. 37282 of 2018 & CON. CASES 6 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).40659/2018, WP(C).40656/2018, WP(C).40651/2018, WP(C).40253/2018, WP(C).40053/2018, WP(C).37085/2018, WP(C).33881/2018, WP(C).17888/2018, WP(C).28383/2018, WP(C).35659/2018, WP(C).42056/2018, WP(C).41658/2018, WP(C).19280/2018, WP(C).42259/2018, WP(C).42256/2018, WP(C).33874/2018, WP(C).33884/2018, WP(C).98/2019, WP(C).37282/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -7- WP(C).No. 37282 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. 17888 of 2018 PETITIONER: V.P.RASHEED AGED 64 YEARS PROPRIETOR, M/S. E ORIENTAL TIMBERS, N.H. BYE PASS, EDAPPALLY, ERNAKULAM BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON SRI.K.SUNIL RESPONDENTS: 1 THE ASST. COMMISSIONER COMMERCIAL TAXES SPECIAL CIRCLE III, ERNAKULAM 682 015 2 THE COMMISSIONER STATE GOODS AND SERVICE 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).40659/2018, WP(C).40656/2018, WP(C).40651/2018, WP(C).40253/2018, WP(C).40053/2018, -8- WP(C).No. 37282 of 2018 & CON. CASES WP(C).37085/2018, WP(C).33881/2018, WP(C).16084/2018, WP(C).28383/2018, WP(C).35659/2018, WP(C).42056/2018, WP(C).41658/2018, WP(C).19280/2018, WP(C).42259/2018, WP(C).42256/2018, WP(C).33874/2018, WP(C).33884/2018, WP(C).98/2019, WP(C).37282/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -9- WP(C).No. 37282 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. 19280 of 2018 PETITIONER: M. RAJAN AGED 62 YEARS M/S. AMRITHA AGENCIES, TC NO.22/352(4), IRANIMUTTOM, THIRUVANANTHAPURAM -695 009. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER(ASSESSMENT) SPECIAL CIRCLE, 2ND FLOOR, TAX TOWER,KARAMANA P.O, 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. 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).40659/2018, WP(C).40656/2018, WP(C).40651/2018, WP(C).40253/2018, WP(C).40053/2018, WP(C).37085/2018, WP(C).33881/2018, WP(C).17888/2018, WP(C).16084/2018, WP(C).28383/2018, WP(C).35659/2018, WP(C).42056/2018, WP(C).41658/2018, WP(C).42259/2018, WP(C).42256/2018, WP(C).33874/2018, WP(C).33884/2018, WP(C).98/2019, WP(C).37282/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -10- WP(C).No. 37282 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. 28383 of 2018 PETITIONER: JOSE VARGHESE PROPRIETOR, M/S. KARICKATHIL RUBBER TRADERS, THALAVOOR, PATHANAMTHITTA DISTRICT. BY ADVS. HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER-1 STATE GST DEPARTMENT, PUNALUR- 691 305 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).40659/2018, WP(C).40656/2018, WP(C).40651/2018, WP(C).40253/2018, WP(C).40053/2018, WP(C).37085/2018, WP(C).33881/2018, WP(C).17888/2018, WP(C).16084/2018, WP(C).35659/2018, WP(C).42056/2018, WP(C).41658/2018, WP(C).19280/2018, WP(C).42259/2018, WP(C).42256/2018, WP(C).33874/2018, WP(C).33884/2018, WP(C).98/2019, WP(C).37282/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -11- WP(C).No. 37282 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. 30650 of 2018 PETITIONER: SONY AGED 39 YEARS GIVE AND TAKE AGENCIES, X/490-A, B,C,F AND G, KUTHIYATHODE, KANAKKANKADAVU P O-683 594, SMT.SONY REPRESENTED BY ITS PROPRIETRESS. BY ADV. SMT.M.K.HAJARA RESPONDENTS: 1 THE STATE TAX OFFICER (COMMERCIAL TAX OFFICER-I) SGST DEPARRMENT, NORTH PARAVUR -683 513. 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, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -12- WP(C).No. 37282 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. 33874 of 2018 PETITIONER: T.ARIVAZHAGAN AGED 50 YEARS S/O K.THANGAVEL RAILWAY CONTRACTOR 6A/8 K.K.DEVADHANAM STREET KULITHALAI TALUK, KARUR DISTRICT, TAMIL NADU BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER (WORKS CONTRACT) (WORKS CONTRACT ) DEPARTMENT OF COMMERCIAL TAXES 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).40659/2018, WP(C).40656/2018, -13- WP(C).No. 37282 of 2018 & CON. CASES WP(C).40651/2018, WP(C).40253/2018, WP(C).40053/2018, WP(C).37085/2018, WP(C).33881/2018, WP(C).17888/2018, WP(C).16084/2018, WP(C).28383/2018, WP(C).35659/2018, WP(C).42056/2018, WP(C).41658/2018, WP(C).19280/2018, WP(C).42259/2018, WP(C).42256/2018, WP(C).33884/2018, WP(C).98/2019, WP(C).37282/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -14- WP(C).No. 37282 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. 33881 of 2018 PETITIONER: P.R.SHAJU AGED 45 YEARS S/O.RAMANKUTTY, PROPRIETOR, M/S.AMMA POULTRY FARM, M.PUDUR, GOVINDAPURAM, PALAKKAD BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, CHITTUR, 678 101 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).40659/2018, WP(C).40656/2018, WP(C).40651/2018, WP(C).40253/2018, WP(C).40053/2018, WP(C).37085/2018, WP(C).17888/2018, WP(C).16084/2018, WP(C).28383/2018, WP(C).35659/2018, WP(C).42056/2018, WP(C).41658/2018, WP(C).19280/2018, WP(C).42259/2018, WP(C).42256/2018, WP(C).33874/2018, WP(C).33884/2018, WP(C).98/2019, WP(C).37282/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -15- WP(C).No. 37282 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. 33884 of 2018 PETITIONER: T.A.SUSHEELKUMAR AGED 46 YEARS S/O ASOKAN, PROPRIETOR, M/S NANDANA POULTRY FARM, M.PUDUR, GOVINDAPURAM, PALAKKAD DISTRICT BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, CHITTUR 678 101 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).40659/2018, WP(C).40656/2018, WP(C).40651/2018, WP(C).40253/2018, WP(C).40053/2018, WP(C).37085/2018, WP(C).33881/2018, WP(C).17888/2018, WP(C).16084/2018, WP(C).28383/2018, WP(C).35659/2018, WP(C).42056/2018, WP(C).41658/2018, WP(C).19280/2018, WP(C).42259/2018, WP(C).42256/2018, WP(C).33874/2018, WP(C).98/2019, WP(C).37282/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -16- WP(C).No. 37282 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. 35659 of 2018 PETITIONER: TARA SANITARY WARES MENATHOTTAM CHAMBERS, OPPO.SBI, PATTOM, THIRUVANANTHAPURAM DISTRICT, PIN 695 004 REPRESENTED BY ITS MANAGING PARTNER JOSE KURIAKOSE BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENTS: 1 THE ASSISTANT COMMISSIONER - III SPECIAL CIRCLE ,SGST DEPARTMENT , THIRUVANANTHAPURAM PIN 695 002 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 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).40659/2018, WP(C).40656/2018, WP(C).40651/2018, WP(C).40253/2018, WP(C).40053/2018, -17- WP(C).No. 37282 of 2018 & CON. CASES WP(C).37085/2018, WP(C).33881/2018, WP(C).17888/2018, WP(C).16084/2018, WP(C).28383/2018, WP(C).42056/2018, WP(C).41658/2018, WP(C).19280/2018, WP(C).42259/2018, WP(C).42256/2018, WP(C).33874/2018, WP(C).33884/2018, WP(C).98/2019, WP(C).37282/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -18- WP(C).No. 37282 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. 37085 of 2018 PETITIONER: JAYA TRADE LINKS, MUKKADA, KUNDARA, KOLLAM DISTRICT, REPRESENTED BY ITS PARTNER, M. VINOD. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, KUNDARA -691 501. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 002. 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).40659/2018, WP(C).40656/2018, WP(C).40651/2018, WP(C).40253/2018, WP(C).40053/2018, WP(C).33881/2018, WP(C).17888/2018, WP(C).16084/2018, WP(C).28383/2018, WP(C).35659/2018, WP(C).42056/2018, WP(C).41658/2018, WP(C).19280/2018, WP(C).42259/2018, WP(C).42256/2018, WP(C).33874/2018, WP(C).33884/2018, WP(C).98/2019, WP(C).37282/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -19- WP(C).No. 37282 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. 40053 of 2018 PETITIONERS: CANMEC OFFICE TECHNOLOGIES IMMATTY BUILDINGS,OLD RAILWAY STATION ROAD, ERNAKULAM-682 018, REPRESENTED BY ITS MANAGING PARTNER, SRI. JYOTHISC.U. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, IST CIRCLE, ERNAKULAM-682 018. 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. 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).40659/2018, WP(C).40656/2018, -20- WP(C).No. 37282 of 2018 & CON. CASES WP(C).40651/2018, WP(C).40253/2018, WP(C).37085/2018, WP(C).33881/2018, WP(C).17888/2018, WP(C).16084/2018, WP(C).28383/2018, WP(C).35659/2018, WP(C).42056/2018, WP(C).41658/2018, WP(C).19280/2018, WP(C).42259/2018, WP(C).42256/2018, WP(C).33874/2018, WP(C).33884/2018, WP(C).98/2019, WP(C).37282/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -21- WP(C).No. 37282 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. 40253 of 2018 PETITIONER: CRESCENT APPARELS, 23/1228A, CITY PLAZA, MEENCHANTHA BYE PASS, THIRUVANNUR, KOZHIKDOE 673 018, REPRESENTED BY MUHAMMED ISMAIL, MANAGING PARTNER CRESCENT APPARELS. BY ADVS. SRI.K.M.CHERIAN SRI.N.JAYAKUMAR SRI.R.RAMAKRISHNAN POTTY RESPONDENTS: 1 THE STATE TAX OFFICER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, 1ST CIRCLE, JAWAHAR NAGAR COLONY, KOZHIKODE-673 006 2 THE COMMISSIONER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM-695 002 3 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695 001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001 -22- WP(C).No. 37282 of 2018 & CON. CASES 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).40659/2018, WP(C).40656/2018, WP(C).40651/2018, WP(C).40053/2018, WP(C).37085/2018, WP(C).33881/2018, WP(C).17888/2018, WP(C).16084/2018, WP(C).28383/2018, WP(C).35659/2018, WP(C).42056/2018, WP(C).41658/2018, WP(C).19280/2018, WP(C).42259/2018, WP(C).42256/2018, WP(C).33874/2018, WP(C).33884/2018, WP(C).98/2019, WP(C).37282/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -23- WP(C).No. 37282 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. 40651 of 2018 PETITIONER: SUMAM BABURAJ AGED 42 YEARS PROPRITRIX, BHARATH AYURVEDICS, XXV/1237, BAKERS COMPLEX, THRISSUR-680 562. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER, (FORMERLY COMMERCIAL TAX OFFICER), STATE GOODS AND SERVICES TAX DEPARTMENT, 3RD CIRCLE, STATE GOODS AND SERVICES TAX COMPLEX, POOTHOLE, THRISSUR - 680 004. 2 THE COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 022. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, 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 UNION OF INDIA MINISTRY OF LAW AND JUSTICE (LEGISLATIVE DEPARTMENT), GOVERNMENT OF INDIA, -24- WP(C).No. 37282 of 2018 & CON. CASES NEW DELHI - 110 001, REPRESENTED BY SECRETARY TO THE GOVERNMENT OF INDIA. 6 ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, PUTHOLE, THRISSUR - 680 004. 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 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).40659/2018, WP(C).40656/2018, WP(C).40253/2018, WP(C).40053/2018, WP(C).37085/2018, WP(C).33881/2018, WP(C).17888/2018, WP(C).16084/2018, WP(C).28383/2018, WP(C).35659/2018, WP(C).42056/2018, WP(C).41658/2018, WP(C).19280/2018, WP(C).42259/2018, WP(C).42256/2018, WP(C).33874/2018, WP(C).33884/2018, WP(C).98/2019, WP(C).37282/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -25- WP(C).No. 37282 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. 40656 of 2018 PETITIONER: PAULOSE M.C AGED 64 YEARS S/O.SCARIA, MUKALEL, POTHANIKKAD P.O., MUVATTUPUZHA - 686 671. BY ADVS. SRI.K.S.HARIHARAN NAIR SRI.V.J.MATHEW (M-1348) RESPONDENTS: 1 THE STATE TAX OFFICER (IB) STATE GOODS AND SERVICES TAX DEPARTMENT KERALA, MATTANCHERRY AT MINI CIVIL STATION ALUVA - 683 101. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY 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. 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).40659/2018, WP(C).40651/2018, WP(C).40253/2018, WP(C).40053/2018, WP(C).37085/2018, WP(C).33881/2018, WP(C).17888/2018, WP(C).16084/2018, WP(C).28383/2018, WP(C).35659/2018, WP(C).42056/2018, -26- WP(C).No. 37282 of 2018 & CON. CASES WP(C).41658/2018, WP(C).19280/2018, WP(C).42259/2018, WP(C).42256/2018, WP(C).33874/2018, WP(C).33884/2018, WP(C).98/2019, WP(C).37282/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -27- WP(C).No. 37282 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. 40659 of 2018 PETITIONER: AVINASH PRAVEEN AGED 43 YEARS S/O.RAJASEKHARAN, TC 69/13-2, LAKSHMI, CHINTHAMONY GARDENS, MANACAUD P.O., TRIVANDRUM, PROPRIETOR, SREE VAISHNAVI ENTERPRISES. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENTS: 1 STATE TAX OFFICER (IB) II SGST DEPARTMENT, TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 002. 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM - 695 001. 3 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, -28- WP(C).No. 37282 of 2018 & CON. CASES 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).40656/2018, WP(C).40651/2018, WP(C).40253/2018, WP(C).40053/2018, WP(C).37085/2018, WP(C).33881/2018, WP(C).17888/2018, WP(C).16084/2018, WP(C).28383/2018, WP(C).35659/2018, WP(C).42056/2018, WP(C).41658/2018, WP(C).19280/2018, WP(C).42259/2018, WP(C).42256/2018, WP(C).33874/2018, WP(C).33884/2018, WP(C).98/2019, WP(C).37282/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -29- WP(C).No. 37282 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. 41658 of 2018 PETITIONER: K.K. VARGHESE AGED 63, S/O.KUNJU VAREED, KAPPANI HOUSE, CHEMBAMKANDAM, PONNUKKARA P.O., PUTHUR, THRISSUR - 680 306. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, 4TH CIRCLE, THRISSUR - 680 004. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 002. 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).40659/2018, WP(C).40656/2018, WP(C).40651/2018, WP(C).40253/2018, WP(C).40053/2018, WP(C).37085/2018, WP(C).33881/2018, WP(C).17888/2018, WP(C).16084/2018, WP(C).28383/2018, WP(C).35659/2018, WP(C).42056/2018, WP(C).19280/2018, WP(C).42259/2018, WP(C).42256/2018, WP(C).33874/2018, WP(C).33884/2018, WP(C).98/2019, WP(C).37282/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -30- WP(C).No. 37282 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. 42056 of 2018 PETITIONER: SABEER S AGED 40 YEARS S.A. CASHEWS, II MILE STONE, KILIKOLLOOR, KOLLAM, RESIDING AT SHAJI NAVAS, MANZIL, PALAYAMKUNNU P.O, NAVIKKULAM, PIN-695 603 BY ADVS. SRI.SERGI JOSEPH THOMAS SRI.S.AJAY KUMAR RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (ASSESSMENT) STATE AND GOODS AD SERVICES TAXES DEPARTMENT, SPECIAL CIRCLELASRAMAM P.O, KOLLAM-PIN 691 002 2 COMMISSIONER OF STATE GOODS AND SERVICES TAXES DEPARTMENT,TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-PIN-695 002 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNENT, TAXES DEPARTMENT, GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001 4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTE DBY ITS CHAIRMAN DEPARMENT OF REVENUE, NORTH BLOCK, NEW DELHI.PIN-110 001 5 UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF -31- WP(C).No. 37282 of 2018 & CON. CASES FINANCE, DEPARTMENT OF REVENUE NORTH BLOCK, NEW DELHI.PIN-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).40659/2018, WP(C).40656/2018, WP(C).40651/2018, WP(C).40253/2018, WP(C).40053/2018, WP(C).37085/2018, WP(C).33881/2018, WP(C).17888/2018, WP(C).16084/2018, WP(C).28383/2018, WP(C).35659/2018, WP(C).41658/2018, WP(C).19280/2018, WP(C).42259/2018, WP(C).42256/2018, WP(C).33874/2018, WP(C).33884/2018, WP(C).98/2019, WP(C).37282/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -32- WP(C).No. 37282 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. 42256 of 2018 PETITIONER: M/S. GLENMORE RESORTS PALLIVASAL P.O.MUNNAR-685 612, REPRESENTED BY ITS MANAGING PARTNER SUBEESH KUMAR K. BY ADV. SRI.JAMES ABRAHAM (VILAYAKATTU) RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001 2 THE COMMISSIONER , STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KILLIPALAM,KARAMANA P.O.THIRUVANANTHAPURAM-695 002 3 STATE TAX OFFICER (IB), SGST DEPARTMENT,KOTTAYAM,CIVIL STATION, COLLECTORATE P.O.KOTTAYAM 686 002 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).40659/2018, WP(C). 40656/2018, WP(C).40651/2018, WP(C).40253/2018, WP(C).40053/2018, WP(C).37085/2018, WP(C).33881/2018, WP(C).17888/2018, WP(C).16084/2018, WP(C).28383/2018, WP(C).35659/2018, WP(C).42056/2018, WP(C).41658/2018, WP(C).19280/2018, WP(C).42259/2018, WP(C).33874/2018, WP(C).33884/2018, WP(C).98/2019, WP(C).37282/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -33- WP(C).No. 37282 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. 42259 of 2018 PETITIONER: CLASSIC HYUNDAI MACHINGAL, MELMURI, MALAPPURAM DISTRICT-676 302 REPRESENTED BY ITS MANAGING PARTNER MR.C.P.ABDULLA. BY ADVS. SMT.K.LATHA SRI.C.RAMACHANDRAN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER - I SPECIAL CIRCLE, STATE GOOD AND SERVICE TAX DEPARTMENT, MALAPPURAM-676 505. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA.P.O, 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).40659/2018, WP(C).40656/2018, WP(C).40651/2018, WP(C).40253/2018, WP(C).40053/2018, WP(C).37085/2018, WP(C).33881/2018, WP(C).17888/2018, WP(C).16084/2018, WP(C).28383/2018, WP(C).35659/2018, WP(C).42056/2018, WP(C).41658/2018, WP(C).19280/2018, WP(C).42256/2018, WP(C).33874/2018, WP(C).33884/2018, WP(C).98/2019, WP(C).37282/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -34- WP(C).No. 37282 of 2018 & CON. CASES

JUDGMENT [ WP(C) 37282/2018,WP(C).98/2019 ,WP(C).16084/2018 ,WP(C).17888/2018,WP(C).19280/2018 ,WP(C).28383/2018 ,WP(C).30650/2018,WP(C).33874/2018 ,WP(C).33881/2018 ,WP(C).33884/2018,WP(C).35659/2018 ,WP(C).37085/2018 ,WP(C).40053/2018,WP(C).40253/2018 ,WP(C).40651/2018 ,WP(C).40656/2018,WP(C).40659/2018 ,WP(C).41658/2018 ,WP(C).42056/2018,WP(C).42256/2018 ,WP(C).42259/2018 ] 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

-35- APPENDIX OF WP(C) 37282/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2012-13 DATED 14.08.2018. EXHIBIT P2OF THE NOTICE UNDER SEC. 25(1) OF THE KVAT ACT FOR THE YEAR 2012-13 DATED 27.10.2018. -36- APPENDIX OF WP(C) 98/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 28.5.2018. EXHIBIT P2OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 4TH RESPONDENT DATED 1.12.2018 (ALONG WITH ENGLISH TRANSLATION).

-37- APPENDIX OF WP(C) 16084/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P1(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P2 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P3 COPY OF ORDER ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P3(A) COPY OF ORDER ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2014-15` EXHIBIT P3(B) COPY OF ORDER ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P4 COPY OF ORDER IN WP(C) NO.11335/18 OF THIS HON'BLE COURT

-38- APPENDIX OF WP(C) 17888/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 20.07.2017 EXHIBIT P1 A COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 20.07.2017 EXHIBIT P2 COPY OF ORDER IN WPC.NO. 11335/18 OF THIS HON'BLE COURT 04.04.2018

-39- APPENDIX OF WP(C) 19280/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 02.06.2018. EXHIBIT P2 COPY OF ORDER IN WPC NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2018

-40- APPENDIX OF WP(C) 28383/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. -41- APPENDIX OF WP(C) 30650/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER ISSUED FOR THE YEAR 2013-14 DATED 08.06.2017 ISSUED ON 25.05.2018. EXHIBIT P2 AOF THE ASSESSMENT ORDER ISSUED FOR THE YEAR 2014-15 DATED 08.06.2017 ISSUED ON 25.05.2018. EXHIBIT P3 AOF THE ASSESSMENT ORDER ISSUED FOR THE YEAR 2015-16 DATED 08.06.2017 ISSUED ON 25.05.2018. EXHIBIT P4 AOF INTERIM ORDER IN WP(C) NO.13930/2018 DATED 13.04.2018. -42- APPENDIX OF WP(C) 33874/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. -43- APPENDIX OF WP(C) 33881/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10

-44- APPENDIX OF WP(C) 33884/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10. -45- APPENDIX OF WP(C) 35659/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2013-14 EXHIBIT P2 COPY OF ORDER DATED 26.10.218 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HONBLE COURT IN WPC NO. 13552 OF 2018

-46- APPENDIX OF WP(C) 37085/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15

-47- APPENDIX OF WP(C) 40053/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YAR 2014-15 DATED 2.5.2015. EXHIBIT P2 COPY OF NOTICE DATED 1.11.2018 ISSUED BY THE IST 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. -48- APPENDIX OF WP(C) 40253/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE NO. 32110684874/16-17 DATED 5.9.2018

-49- APPENDIX OF WP(C) 40651/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN DATED 16/06/2017 SUBMITTED FOR THE YEAR 2016-17 BEFORE 1ST RESPONDENT, WITH PROOF OF PAYMNET OF INPUT TAX RS.7,55,448/- AND OUTPUT TAX RS.17,766/- KEEPING EXCESS PAYMENT OF RS.60,840/- DUE AS REFUND. EXHIBIT P2OF NOTICE U/S.25(1) DATED 07/11/2018 ISSUED FOR THE 1ST TIME, BY 1ST RESPONDENT, INITIATING BEST JUDGMENT ASSESSMENT FOR 2016-17, AFTER LOSING TERRITORIAL AUTHORITY FOR ASSESSMENT UNDER KVAT ACT. EXHIBIT P3OF ORDER DATED 30.11.2018 COMPLETED U/S.25(1) OF KVAT ACT 2003 FOR 2016-17, BY 1ST RESPONDENT, WHICH IS WITHOUT ANY AUTHORITY. EXHIBIT P4OF CIRCULAR NO.29/2006 DATED 23.08.2006 ISSUED BY 2ND RESPONDENT, IN DIRECTING TO PROCESS REFUND APPLICATION WITHIN 3 MONTHS. EXHIBIT P5OF EXTRAORDINARY GAZETTE OF INDIA DATED 08.09.2016 PUBLISHED BY 5TH RESPONDENT FOR 101ST AMENDMENT ACT 2016 MADE IN CONSTITUTION OF INDIA. EXHIBIT P6OF INTERIM ORDER DATED 04.04.2018 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.

-50- APPENDIX OF WP(C) 40656/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 16/10/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P2 COPY OF ORDER DATED 23/11/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13/04/2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.13552 OF 2018. -51- APPENDIX OF WP(C) 40659/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER NO.32010697743/14-15 DATED 31/08/2018 AND DEMAND NOTICE DATED 31/08/2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2014-15. EXHIBIT P2OF ASSESSMENT ORDER NO.32010697743/15-16 DATED 29/09/2018 AND DEMAND NOTICE DATED 29/09/2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2015-16. -52- APPENDIX OF WP(C) 41658/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016 - 2017

-53- APPENDIX OF WP(C) 42056/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 30/11/2018 PASSED UNDER SECTION 25(1) OF THE KVAT ACT FOR THE ASSESSMENT YEAR 2014- 15 EXHIBIT P2OF THE NOTICE OF DEMAND NOTICE DATED 04/12/2018 ISSUED BY THE FIRST RESPONDENT FOR THE ASSESSMENT YEAR 2014-15 EXHIBIT P3OF THE INTERIM ORDER DATED 04/04/2018 IN WPC 11335/2018 OF THE HONOURABLE HIGH COURT OF KERALA

-54- APPENDIX OF WP(C) 42256/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF GST REGISTRATION CERTIFICATE OF THE PETITIONER EXHIBIT P2OF KTL REGISTRATION CERTIFICATE OF THE PETITIONER EXHIBIT P3OF THE NOTICE DATED 23.11.2018 ISSUED BY THE 3RD RESPONDENT EXHIBIT P4OF THE NOTICE DATED 23.11.2018 ISSUED BY THE 3RD RESPONDENT

-55- APPENDIX OF WP(C) 42259/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE PRE ASSESSMENT NOTICE FOR THE YEAR 2012-2013 DATED 21/11/2018, ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXHIBIT P2 THEOF THE INTERIM STAY ORDER IN WP(C)NO.13930 OF 2018 DATED 13TH APRIL 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.