Siva Auto Electricals vs. The Commissioner Of Commercial Taxes

NO.320805671162/2012-13 DATED 30/01/2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2012 - 13. EXHIBIT P1(A)OF THE ASSESSMENT ORDER NO.32080567162/2015-16 DATED 17/05/2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2015-16. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE 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 P1 ASSESSMENT FOR YEAR 2012 - 13 DATED 29/05/2018. -35- WP(C).No. 41420 of 2018 & CON.CASES APPENDIX OF WP(C) 20215/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER NO.VCR III/762/13-14 DATED 10.11.2017 FOR YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2OF THE CONSTITUTIONAL [101ST AMENDMENT] ACT 2016 EXHIBIT P3OF THE UNION LIST [LIST I] TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA EXHIBIT P4OF THE STATE LIST [LIST II] TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA EXHIBIT P5OF THE NOTIFICATION NO.SO 2986 [E] DATED 16.09.2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA EXHIBIT P6OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN W.P. (C)NO.11335 DATED 04.04.2018. -36- WP(C).No. 41420 of 2018 & CON.CASES APPENDIX OF WP(C) 20411/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN DATED 12.04.2017 SUBMITTED FOR THE YEAR 2015-16 BEFORE 1ST RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX IN ACCORDANCE WITH LAW. EXHIBIT P2OF ONLINE AUDIT REPORT IN FORM NO.13 AND 13A, ALONG WITH AUDITED FINANCIAL STATEMENT FOR 2015-16 SUBMITTED BEFORE 1ST RESPONDENT. EXHIBIT P3OF NOTICE DATED 14.11.2017 ISSUED TO PETITIONER FOR 2015-16 U/S.25(1) OF THE KVAT ACT 2003, PROPOSING TO COMPLETE BEST JUDGMENT ASSESSMENT AFTER MAKING ADDITIONS, CONSIDERING THE CANCELLED DELIVERY NOTE/FORM 8FA AS UNACCOUNTED TRANSACTION. EXHIBIT P4OF DETAILED REPLY DATED 03.01.2018 SUBMITTED BY THE PETITIONER AGAINST EXT.P3 NOTICE WITH DOCUMENTARY EVIDENCE OF ACCOUNTING ENTIRE PURCHASES AND SALES AND OF GOODS IN TRANSIT. EXHIBIT P5OF ORDER DATED 24.04.2018 COMPLETED U/S.25(1) OF KVAT ACT 2003, BY 1ST RESPONDENT FOR 2015-16, IN COMPLETING THE ASSESSMENT AFTER MAKING ADDITIONS, PASSED WITHOUT PROPER AUTHORITY 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 THE DATE OF COMPLETION OF PROCEEDINGS UNDER KVAT ACT 2003. -37- WP(C).No. 41420 of 2018 & CON.CASES APPENDIX OF WP(C) 20414/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER DATED 27.7.2017 ISSUED BY THE FIRST RESPONDENT EXHIBIT P2OF THE NOTICE ISSUED BY THE 2ND RESPONDENT DATED NIL.

-38- WP(C).No. 41420 of 2018 & CON.CASES APPENDIX OF WP(C) 29817/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE DATED 04/07/2018 FOR THE YEAR 2013-14. EXHIBIT P2OF THE INTERIM ORDER DATED 04/04/2018 IN WP(C)11335/2018. EXHIBIT P3OF THE INTERIM ORDER DATED 12/04/2018 IN WP(C)13136/2018. -39- WP(C).No. 41420 of 2018 & CON.CASES APPENDIX OF WP(C) 30019/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER AND DEMAND NOTICE FOR 2015-16 DATED 28.02.2018 ISSUED BY THE 1ST RESPONDENT.

-40- WP(C).No. 41420 of 2018 & CON.CASES APPENDIX OF WP(C) 30819/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.3215128112/2012 -13 DATED 03/03/2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2OF THE NOTICE NO.32151258112/2013 -14 DATED 03/03/2018 ISSUED BY THE 2ND RESPONDENT.

-41- WP(C).No. 41420 of 2018 & CON.CASES APPENDIX OF WP(C) 31420/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO.CR-15/2017-18 DATED 18-9-2017. -42- WP(C).No. 41420 of 2018 & CON.CASES APPENDIX OF WP(C) 31819/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF RELEVANT PORTION OF ASSESSMENT ORDER BEARING NO.32050749161 FOR 2016-17 DATED 14.12.2017 ISSUED BY THE 1ST RESPONDENT, WITH DEMAND NOTICE. EXHIBIT P2 TRUE COPIES OF THE ORDERS IN WP(C)11335/2018 OF THIS HON'BLE COURT DATED 04.04.2018. EXHIBIT P3OF THE DEMAND NOTICE IN FORM I, NO.RRC 2018/2436/05 DATED 05.04.2018 ISSUED BY THE 4TH RESPONDENT, WITH ITS ENGLISH TRANSLATION.

-43- WP(C).No. 41420 of 2018 & CON.CASES APPENDIX OF WP(C) 37013/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF SUMMONS ISSUED BY THE 1ST RESPONDENT FOR THE YEARS 2014-15 TO 2017-18 DATED 31.10.2018. -44- WP(C).No. 41420 of 2018 & CON.CASES APPENDIX OF WP(C) 40820/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32042534984/2015-16 DATED 12.11.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER NO.32042534984/2016-17 DATED 12.11.2018 ISSUED BY THE 1ST RESPONDENT.

-45- WP(C).No. 41420 of 2018 & CON.CASES APPENDIX OF WP(C) 41417/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE- ASSESSMENT NOTICE DATED 30/11/2018 ISSUED U/S.25(A) OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P2OF THE ORDER DATED 04/04/2018 OF THE HON'BLE HIGH COURT IN WP(C)NO.11335 OF 2018. -46- WP(C).No. 41420 of 2018 & CON.CASES APPENDIX OF WP(C) 41611/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32071194562/2012-13 DATED 29/11/2018. -47- WP(C).No. 41420 of 2018 & CON.CASES APPENDIX OF WP(C) 42014/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE ASSESSMENT NOTICE U/S.25(1) OF THE KVAT ACT FOR THE YEARS 2014-15 DT.26.11.2018. -48- WP(C).No. 41420 of 2018 & CON.CASES APPENDIX OF WP(C) 42215/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSSMENT ORDER DATED 26.11.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P1 (A) COPY OF RECTIFIED ASSESSMENT ORDER DATED 12.12.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO 13552 OF 2018.