Kerala Electrical And Allied Engineering Company LTD. vs. The Commissioner Of Commercial Taxes

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WP(C)/33828/2018HC KeralaGSTCNR KLHC01077566201824 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU61 pages

NO.32011384364/2011-12 DATED 22.3.2018 ISSUED BY THE IST RESPONDENT.

W.P.(C) No.33021/2018 & Conn. Cases -49- APPENDIX OF WP(C) 35026/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF SHOW-CAUSE NOTICE DATED 25/07/2018 UNDER SECTION 25(1) OF THE ERSTWHILE KVAT ACT, 2003 FOR THE YEAR 2016-17. EXHIBIT P2OF THE OBJECTIONS DATED 09/08/2018 FILED BY THE PETITIONER AGAINST EXT.P1 SHOW- CAUSE NOTICE. EXHIBIT P3OF THE SUBMISSION DATED 03/09/2018 FILED BY THE PETITIONER DURING PERSONAL HEARING. EXHIBIT P3 A TRANSLATION OF EXT.P3 IN ENGLISH. EXHIBIT P4OF THE RETURN FILED FOR THE MONTH OF AUGUST 2016. EXHIBIT P4 AOF THE PURCHASE LIST UPLOADED FOR THE MONTH OF AUGUST 2016. EXHIBIT P4 BOF THE SALES LIST UPLOADED FOR THE MONTH OF AUGUST 2016. EXHIBIT P5OF THE ASSESSMENT ORDER DATED 26/09/2018 UNDER SECTION 25(1) OF THE KVAT ACT, 2003 FOR THE YEAR 2016-17. W.P.(C) No.33021/2018 & Conn. Cases -50- APPENDIX OF WP(C) 35629/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32151305068/2016-17 DATED 25.09.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C)NO.11335/2018 DATED 04.04.2018. W.P.(C) No.33021/2018 & Conn. Cases -51- APPENDIX OF WP(C) 35825/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 03/10/2018

W.P.(C) No.33021/2018 & Conn. Cases -52- APPENDIX OF WP(C) 36022/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PRE-ASSESSMENT NOTICE ISSUED FOR THE YEAR 2015-16 DATED 19-09-2018 EXHIBIT P2 AOF THE INTERIM ORDER IN WP(C0 NO.13930/19 DATED 13.04.2018

W.P.(C) No.33021/2018 & Conn. Cases -53- APPENDIX OF WP(C) 36226/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PRE-ASSESSMENT NOTICE ISSUED FOR THE YEAR 2015-16 DATED 3.10.2018. EXHIBIT P2 AOF INTERIM ORDER IN WPC NO.13930/18 DATED 13.4.2018

W.P.(C) No.33021/2018 & Conn. Cases -54- APPENDIX OF WP(C) 36421/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN IN FORM 10B DATED FILED BY THE PETITIONER FOR THE YEAR 2015-16. EXHIBIT P1 A COPY OF ANNUAL RETURN IN FORM 10 DATED 14.03.2017 FILED BY THE PETITIONER FOR THE YEAR 2015-16 EXHIBIT P2 COPY OF THE NOTICE DATED 14.09.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO. 13552 OF 2018

W.P.(C) No.33021/2018 & Conn. Cases -55- APPENDIX OF WP(C) 36427/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE REGISTRATION CERTIFICATE IN TIN 32151355874 DATED 19.4.2017 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2OF THE ORDER NO.III/1163/13-14 DATED 27.9.2017 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P3OF THE ORDER NO.32151355874/13-14 DATED 30.7.2018 ISSUED BY THE 2ND RESPONDENT.

W.P.(C) No.33021/2018 & Conn. Cases -56- APPENDIX OF WP(C) 36828/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF PRE-ASSESSMENT NOTICE DATED 5.10.2018 FOR THE YEAR 2012-13 ISSUED UNDER SECTION 25(1) OF TH KVAT ACT EXHIBIT P2OF PRE-ASSESSMENT NOTICE DATED 5.10.2018 FOR THE YEAR 2013-14 ISSUED UNDER SECTION 25(1) OF TH KVAT ACT EXHIBIT P3OF THE INTERIM ORDER DARED 4.04.2018 IN W.P(C) 11335/2018 EXHIBIT P4 RUE COPY OF THE INTERIM ORDER DARED 12.04.2018 IN W.P(C) 13136/2018

W.P.(C) No.33021/2018 & Conn. Cases -57- APPENDIX OF WP(C) 36829/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 2ND RESPONDENT UNDER S. 6(5) OF THE ACT, FOR THE YEAR 2016-2017 DATED 29-09-2018 EXHIBIT P2OF THE DEMAND NOTICE ISSUED UNDER S.7 OF THE RR ACT DATED 07-11-2018

W.P.(C) No.33021/2018 & Conn. Cases -58- APPENDIX OF WP(C) 37021/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 29-09-2018

W.P.(C) No.33021/2018 & Conn. Cases -59- APPENDIX OF WP(C) 37422/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2017-18. W.P.(C) No.33021/2018 & Conn. Cases -60- APPENDIX OF WP(C) 37621/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF PROPOSAL NOTICE DATED 13.11.2018, ISSUED BY THE 2ND RESPONDENT.

W.P.(C) No.33021/2018 & Conn. Cases -61- APPENDIX OF WP(C) 37622/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.32140481422/2015-16 DATED 17.10.2017 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE ASSESSMENT ORDER NO.32140481422/2015-16 DATED 29.12.2017 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P3OF THE APPELLATE ORDER KVATA NO.279/18 DATED 00.6.2018 FOR THE YEAR 2015-16 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT P4OF THE NOTICE NO.32140481422/2015-16 DATED 6.10.2018 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P5OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016. EXHIBIT P6OF THE UNION LIST (LIST-1) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P7OF THE UNION LIST (LIST-II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P8OF THE NOTIFICATION NO.SO 2986 (E) DATED 16.9.2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P9OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN W.P.(C) NO.11335/2018 DATED 4.4.2018.

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.