Mr Light Technology Private LTD vs. The State Tax Officer

NO.IBDI/2017-18(2011-12) DATED 30-06-2018 FOR THE YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P4OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016. EXHIBIT P5OF THE UNION LIST (LIST I) TO THE SEVENTH SCHEDULE TOT EH CONSTITUTION OF INDIA. EXHIBIT P6OF THE STATE LIST (LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P7OF THE NOTIFICATION NO.SO 2986(E) DATED 16-09-2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P8OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN WP(C0 NO.11335/2018 DATED 04/04/2018. -44- WP(C).No. 36969 of 2018 & CONN. CASES APPENDIX OF WP(C) 25368/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1;OF NOTICE NO.3215080811365/2012- 13 25-09-2017. EXHIBIT P1(A):OF NOTICE NO.32180811365/2013-14 25-09-2017. EXHIBIT P1(B):OF NOTICE NO.32180811365/2014-15 25-09-2017. EXHIBIT P1(C):OF NOTICE NO.32180811365/2015-16 25-09-2017. EXHIBIT P2:OF THE REPLY FOR THE YEAR 2012-13 DATED 15-11-2017. EXHIBIT P2(A):OF THE REPLY FOR THE YEAR 2013-14 DATED 15-11-2017. EXHIBIT P2(B):OF THE REPLY FOR THE YEAR 2014-15 DATED 15-11-2017. EXHIBIT P2(C):OF THE REPLY FOR THE YEAR 2015-16 DATED 15-11-2017. EXHIBIT P3:OF THE NOTICE NO.32150835461/12- 13 DATED 2.7.2018. EXHIBIT P3(A):OF THE NOTICE NO.32150835461/13- 14 DATED 2.7.2018. EXHIBIT P3(B):OF THE NOTICE NO.32150835461/14- 15 DATED 2.7.2018. EXHIBIT P3(C):OF THE NOTICE NO.32150835461/15- 16 DATED 2.7.2018. -45- WP(C).No. 36969 of 2018 & CONN. CASES APPENDIX OF WP(C) 26568/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 :OF ANNUAL RETURN DATED 20-8-2014 SUBMITTED FOR THE YEAR 2011-12 BEFORE 1ST RESPONDENT. EXHIBIT P3 :OF ORDER DATED 18-7-2018 COMPLETED U/S 25(1) OF THE KVAT ACT, 2003 FOR THE YEAR 2011-12 BY 1ST RESPONDENT WITHOUT PROPER TERRITORIAL JURI ICTION. EXHIBIT P2 :OF AUDIT REPORT IN FORM NO.13 AND 13A DATED 31-3-2013 SUBMITTED FOR THE YEAR 2011-12 BEFORE 1ST RESPONDENT. EXHIBIT P4 :OF EXTRAORDINARY GAZETTE OF INDIA DATED 8-9-2016 PUBLISHED BY 5TH RESPONDENT FOR 101ST AMENDMENT ACT 2016 MADE IN CONSTITUTION OF INDIA. EXHIBIT P5 :OF INTERIM ORDER DATED 4-4-2018 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.

-46- WP(C).No. 36969 of 2018 & CONN. CASES APPENDIX OF WP(C) 27966/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2014- 15 DATED 18.07.2018. -47- WP(C).No. 36969 of 2018 & CONN. CASES APPENDIX OF WP(C) 28168/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ORDER DATED 20.07.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-2016. EXHIBIT P1 A COPY OF THE ORDER DATED 25.07.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2016-2017. EXHIBIT P1 B COPY OF THE ORDER DATED 20.07.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE MONTH OF APRIL, 2017. EXHIBIT P1 C COPY OF THE ORDER DATED 20.07.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE MONTH OF MAY, 2017. EXHIBIT P2 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C)NO.13552 OF 2018. -48- WP(C).No. 36969 of 2018 & CONN. CASES APPENDIX OF WP(C) 28569/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.32151546527/2015-16 DATED 16/04/2018 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE ASSESSMENT ORDER NO. 32151546527/2015-16 DATED 06/06/2018 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P3OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016. EXHIBIT P4OF THE UNION LIST [LIST1] TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P5OF THE STATE LIST [LIST II] TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P6OF THE NOTIFICATION NO. SO 2986[E] DATED 16/09/2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P7OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN WP(C) NO. 11335 DATED 04/04/2018. -49- WP(C).No. 36969 of 2018 & CONN. CASES APPENDIX OF WP(C) 30569/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE ISSUED BY IST RESPONDENT FOR THE YEAR 2011- 12 DATED 5.2.2018. EXHIBIT P2OF THE NOTICE ISSUED BY IST RESPONDENT DATED 4.9.2018. -50- WP(C).No. 36969 of 2018 & CONN. CASES APPENDIX OF WP(C) 31568/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32030925614/2011-12 DATED 29.6.2018 ISSUED BY THE 1ST RESPONDENT.

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-52- WP(C).No. 36969 of 2018 & CONN. CASES APPENDIX OF WP(C) 33966/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A RUE COPY OF THE IMPUGNED ORDER NO. 32090695547/2011-12 DT. 31/10/17 EXHIBIT P2 A RUE COPY OF THE IMPUGNED ORDER NO. 32090695547/2012-13 DT. 31/10/17 EXHIBIT P3 A RUE COPY OF THE IMPUGNED ORDER NO. 32090695547/2013-14 DT. 31/10/17 EXHIBIT P4 A RUE COPY OF THE IMPUGNED ORDER NO. 32090695547/2014-15 DT. 31/10/17 EXHIBIT P5 A RUE COPY OF THE IMPUGNED ORDER NO. 32090695547/2015-16 (APRIL 2015) DT. 31/10/17 EXHIBIT P6 A RUE COPY OF THE IMPUGNED ORDER NO. 32090695547/2015-16 (JUNE 2015) DT. 31/10/17 EXHIBIT P7 A RUE COPY OF THE IMPUGNED ORDER NO. 32090695547/2015-16 (JULY 2015) DT. 31/10/17 EXHIBIT P8 AOF THE COMMUNICATION DATED 16.12.2017 ISSUED BY THE 4TH RESPONDENT EXHIBIT P9 AOF THE RRC NOTICE NO. 2018/2112/09 DATED 01.03.2018 EXHIBIT P10 AOF THE RRC NOTICE NO. 2018/2117/09 DATED 01.03.2018 EXHIBIT P11 AOF THE RRC NOTICE NO. 2018/2124/09 DATED 01.03.2018 EXHIBIT P12 AOF THE RRC NOTICE NO. 2018/2126/09 DATED 01.03.2018 EXHIBIT P13 AOF THE RRC NOTICE NO. 2018/2129/09 DATED 01.03.2018

-53- WP(C).No. 36969 of 2018 & CONN. CASES APPENDIX OF WP(C) 34170/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE ASSESSMENT ORDER FOR THE YEAR 2013-2014 DATED 25.6.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P2 THEOF THE INTERIM STAY ORDER IN WPC.NO.13930 OF 2018 DATED 13TH APRIL 2018. -54- WP(C).No. 36969 of 2018 & CONN. CASES APPENDIX OF WP(C) 34766/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.321050796862/2015-16 DATED 08/08/2018 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE REPLY DATED 17/09/2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P3OF THE NOTICE NO.32150796862/2015-16 DATED 12/10/2018 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P4OF THE CONSTITUTIONAL (101ST AMENDMENT) AC 2016. EXHIBIT P5OF THE UNION LIST (LIST I) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P6OF THE STATE LIST (LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P7OF THE NOTIFICATION NO.SO 2986 (E) DATED 16/09/2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P8OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN W.P.(C) NO.11335/18 DATED 04/04/2018. -55- WP(C).No. 36969 of 2018 & CONN. CASES APPENDIX OF WP(C) 35168/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ANNUAL RETURNS FILED FOR THE YEAR 2012-13. EXHIBIT P2 COPY OF ORDER DATED 28.06.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(A) FOR THE YEAR 2012 -13. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO. 13552 OF 2018. -56- WP(C).No. 36969 of 2018 & CONN. CASES APPENDIX OF WP(C) 35369/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32091012527/2010-11 DT. 31/05/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 THEOF THE DEMAND NOTICE FOR THE YEAR 2010-11 DT. 06/08/2018. EXHIBIT P3OF THE ASSESSMENT ORDER NO. 32091012527/2011-12 DT. 31/05/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4 THEOF THE DEMAND NOTICE ISSUED FOR THE RETURN PERIOD 2011-12 DT. 06/08/2018. EXHIBIT P5 TOF THE ASSESSMENT ORDER NO. 32091012527/2012-13 DT. 31/05/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6 THEOF THE DEMAND NOTICE ISSUED FOR THE RETURN PERIOD 2012-13 DT. 06/08/2018. EXHIBIT P7 THEOF THE EXPLANATION FILED FOR THE YEAR 2010-11 DT. 19/06/2018. EXHIBIT P8 THEOF THE EXPLANATION FILED FOR THE YEAR 2011-12 DT. 19/06/2018. EXHIBIT P9 THEOF THE EXPLANATION FILED FOR THE YEAR 2012-13 DT. 19/06/2018. -57- WP(C).No. 36969 of 2018 & CONN. CASES APPENDIX OF WP(C) 36035/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. -58- WP(C).No. 36969 of 2018 & CONN. CASES APPENDIX OF WP(C) 36166/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE NOTICE DATED 08.05.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25 (1) OF THE KVAT ACT, FOR THE YEAR 2012- 13 EXHIBIT P2 AOF THE REPLY DATED 14.5.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3 AOF THE RE-ASSESSMENT ORDER DATED 29.8.2018 ISSUED UNDER SECTION 25 OF THE KVAT ACT, FOR THE YEAR 2012-13 PERTAINING TO THE AFOREMENTIONED 3 OR CASES.

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-60- WP(C).No. 36969 of 2018 & CONN. CASES APPENDIX OF WP(C) 36570/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR THE YEAR 2013-14 DATED 14.08.2018 ISSUED UNDER SECTION 25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE ASSESSMENT ORDER FOR THE YEAR 2014-15 DATED 14.08.2018 ISSUED UNDER SECTION 25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P3OF THE ASSESSMENT ORDER FOR THE YEAR 2015-16 DATED 14.08.2018 ISSUED UNDER SECTION 25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P4OF 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 TO 1ST RESPONDENT AS ON THE DATE OF INITIATING PROCEEDINGS UNDER KVAT ACT 2003. -61- WP(C).No. 36969 of 2018 & CONN. CASES APPENDIX OF WP(C) 37569/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 08.10.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT 2003.