Hotel Royal Kington vs. Intelligence Officer - Kerala High Court, 24 January 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940 WP(C).No. 27357 of 2018 PETITIONER: M/S. RAJAH HEALTHY ACRES (P) LTD, PERUMANNOOR, CHALISSERY, PALAKKAD-679 536, REPRESENTED BY DR. SREERAJ KUNNASSERI, DIRECTOR. BY ADV. HARISANKAR V. MENON RESPONDENTS: 1 THE ASST. COMMISSIONER OF STATE TAX-1 SPECIAL CIRCLE, STATE GST DEPARTMENT, PALAKKAD-678 001 2 THE COMMISSIONER, TATE GOODS AND SERCVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIT, 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 24.01.2019, ALONG WITH WP(C).29179/2018, WP(C).30640/2018, WP(C).35036/2018, WP(C).35037/2018, WP(C).35038/2018, WP(C).40026/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

2 WP(C).No. 27357 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940 WP(C).No. 29179 of 2018 PETITIONER: K.K.MANGALAM AGED 47 YEARS PROPRIETOR,M/S COMPUTER WORLD, 1ST PUTHEN STREET, MANACAUD.P.O,THIRUVANANTHAPURAM. BY ADVS. SRI.P.S.SOMAN K. SUNDAR T. RADHAMANY V. SATHEESH RESPONDENTS: 1 STATE OF KERALA 3RD CIRCLE,SGST DEPARTMENT,TAX TOWER, KARAMANA.P.O,THIRUVANANTHAPURAM-695 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA.P.O,THIRUVANANTHAPURAM-695 001. 3 THE 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. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,

3 WP(C).No. 27357 of 2018 & CON. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24.01.2019, ALONG WITH WP(C).40026/2018, WP(C).30640/2018, WP(C).35038/2018, WP(C).35037/2018, WP(C).35036/2018, WP(C).27357/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

4 WP(C).No. 27357 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940 WP(C).No. 29236 of 2018 PETITIONER: HOTEL ROYAL KINGTON TALUK ROAD, CALUCUT REPRESENTED BY ITS MANAGING PARTNER BY ADV. RAJESH NAMBIAR RESPONDENTS: 1 INTELLIGENCE OFFICER SQUAD NO.VI,DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE, PIN-670 301 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY,TAXES DEPARTMENT, GOVT 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 24.01.2019, ALONG WITH WP(C).40024/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

5 WP(C).No. 27357 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940 WP(C).No. 30640 of 2018 PETITIONER: E.RAVI AGED 57 YEARS PROPRIETOR, SOUMYA TRADERS, ELAMPALLOOR, KUNDARA, REPRESENTED BY HIS POWER OF ATTORNEY HOLDER G.SANTHOSH KUMAR, S/O.GOPALAKRISHNAN NAIR, PRASANTHI, AMBIPOIKA P.O., PIN - 691 501. BY ADVS. S.ANILKUAR RAJAGOPAL M RESPONDENTS: 1 STATE TAX OFFICER SGST DEPT, KUNDARA, KOLLAM DISTRICT, PIN 691 501 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 SECRETRY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI - 110 001. 6 WP(C).No. 27357 of 2018 & CON. CASES 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 24.01.2019, ALONG WITH WP(C).40026/2018, WP(C).35038/2018, WP(C).35037/2018, WP(C).35036/2018, WP(C).29179/2018, WP(C).27357/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

7 WP(C).No. 27357 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940 WP(C).No. 35036 of 2018 PETITIONER: NOUSHAD MANNEL, AGED 46 YEARS MANNEL HOUSE, PADA NORTH, KARUNAGAPPALLY, KOLLAM DISTRICT, PIN 690 518. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 STATE TAX OFFICER, (WORKS CONTRACT) SGST DEPARTMENT, ASRAMOM, KOLLAM, PIN 691 002. 2 THE STATE OF KERALA, REPRESENTED BY 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

8 WP(C).No. 27357 of 2018 & CON. CASES 24.01.2019, ALONG WITH WP(C).40026/2018, WP(C).30640/2018, WP(C).35038/2018, WP(C).35037/2018, WP(C).29179/2018, WP(C).27357/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

9 WP(C).No. 27357 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940 WP(C).No. 35037 of 2018 PETITIONER: PRADEEP KUMAR AGED 57 YEARS BUNGLAVIL VEEDU, VARKALA, THIRUVANANTHAPURAM DISTRICT BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 STATE TAX OFFICER (WORKS CONTRACT) SGST DEPARTMENT, ASRAMOM, KOLLAM 691 002 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.

10 WP(C).No. 27357 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24.01.2019, ALONG WITH WP(C).40026/2018, WP(C).30640/2018, WP(C).35038/2018, WP(C).35036/2018, WP(C).29179/2018, WP(C).27357/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

11 WP(C).No. 27357 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940 WP(C).No. 35038 of 2018 PETITIONER: RAHATH CASHEW EXPORTS, KALLUMTHAZHAM, KOLLAM 691 004, REPRESENTED BY ITS PROPRIETOR, SULPHIKAR AHMED. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 STATE TAX OFFICER, OFFICE OF THE ASSISTANT COMMISSIONER(ASSESSMENT), SPECIAL CIRCLE, SGST DEPARTMENT, ASRAMOM, KOLLAM, PIN – 691 002. 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

12 WP(C).No. 27357 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24.01.2019, ALONG WITH WP(C).40026/2018, WP(C).30640/2018, WP(C).35037/2018, WP(C).35036/2018, WP(C).29179/2018, WP(C).27357/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

13 WP(C).No. 27357 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940 WP(C).No. 40024 of 2018 PETITIONER: T.M. STEELS AND CEMENTS A.G.ROAD, CALICUT A REGISTERED PARTNERSHIP FROM REPRESENTED BY ITS MANAGING PARTNER T.M.SALEEM. BY ADV. SRI.K.MANOJ CHANDRAN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE, S.G.ST., KOZHIKODE - 673 001. 2 THE DEPUTY COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, KOZHIKKODE - 673 001. 3 THE COMMISSIONER OF COMMERCIAL TAXES DEPARTMENT OF COMMERCIAL TAXES, TAX BHAVAN, KARAMANA, 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 24.01.2019, ALONG WITH WP(C).29236/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

14 WP(C).No. 27357 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THUR AY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940 WP(C).No. 40026 of 2018 PETITIONER: ELAPPUNKAL STORES NEDUMKUNNAM, REPRESENTED BY ITS PROPRIETOR, MR.EC SCARIA. BY ADVS. SRI.SANTHOSH MATHEW SMT.KARTHIKA MARIA SMT.VEENA RAVEENDRAN SRI.ANIL SEBASTIAN PULICKEL SRI.ARUN THOMAS SRI.JENNIS STEPHEN SRI.VIJAY V. PAUL RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 STATE TAX OFFICER SECOND CIRCLE, CHANGANACHERRY - 686 101. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

15 WP(C).No. 27357 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24.01.2019, ALONG WITH WP(C).30640/2018, WP(C).35038/2018, WP(C).35037/2018, WP(C).35036/2018, WP(C).29179/2018, WP(C).27357/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

16 WP(C).No. 27357 of 2018 & CON. CASES JUDGMENT [WP(C) 27357/2018, WP(C).29179/2018, WP(C).29236/2018, WP(C).30640/2018, WP(C).35036/2018, WP(C).35037/2018, WP(C).35038/2018, WP(C).40024/2018, WP(C).40026/2018 ] 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.

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

17 WP(C).No. 27357 of 2018 & CON. CASES APPENDIX OF WP(C) 27357/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 28.05.2018

18 WP(C).No. 27357 of 2018 & CON. CASES APPENDIX OF WP(C) 29179/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER O. 32010868462/12-13 DATED 26.02.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2014-15 EXHIBIT P1(A)OF HTE PRE ASSESSMENT NOTICE NO. 32010868462/15-16 DATED 17.08.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(c) NO.11335/2018 DATED 04.04.2018

19 WP(C).No. 27357 of 2018 & CON. CASES APPENDIX OF WP(C) 29236/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER DATED 20.07.2018 FOR THE YEAR 2014-15 UNDER SECTION 17(A) OF THE KERALA TAX ON LUXURIES ACT 1978 EXHIBIT P2OF THE INTERIM ORDER DATED 04.04.2018 IN WP(C)11335/2018 EXHIBIT P3OF THE INTERM ORDER DATED 12.04.2018 IN WP(C)13136/2018

20 WP(C).No. 27357 of 2018 & CON. CASES APPENDIX OF WP(C) 30640/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 30.12.2017 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15 EXHIBIT P1(A)OF THE ORDER DATED 02.04.2019 ISSUED BY THE 1ST RESPONDENT UNDER SEC.25(1) FOR THE YEAR 2015-16 EXHIBIT P1(B) COPPY OF THE ORDER DATED 02.04.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION25(1) FOR THE YEAR 2017-18 (APRIL 2017) EXHIBIT P2 COPY OF THE INERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WP(C)NO.13552 OF 2018. 21 WP(C).No. 27357 of 2018 & CON. CASES APPENDIX OF WP(C) 35036/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 16.07.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2011-12 EXHIBIT P2 COPY OF THE INTERIM ORDER DATED 13.04.2018 ISSUED BYY HON'BLE COURT IN WP(C) NO.13552/2018

22 WP(C).No. 27357 of 2018 & CON. CASES APPENDIX OF WP(C) 35037/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 22.04.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2011-12 EXHIBIT P1(A) COPY OF THE ORDER DATED 02.07.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15 EXHIBIT P1 (B) COPY OF THE ORDER DATED 30.06.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 2591) FOR THE YEAR 2015-16 EXHIBIT P2 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO.13552 OF 2018

23 WP(C).No. 27357 of 2018 & CON. CASES APPENDIX OF WP(C) 35038/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 13.07.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2016-17 EXHIBIT P2 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO.13552 OF 2018

24 WP(C).No. 27357 of 2018 & CON. CASES APPENDIX OF WP(C) 40024/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 21.12.2017 EXHIBIT P2OF THE NOTICE DATED 12.11.2018

25 WP(C).No. 27357 of 2018 & CON. CASES APPENDIX OF WP(C) 40026/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE U/S. 2591) FOR THE ASSESSMENT YEAR 2014-15 DATED 05.09.2018