BharatTaxGST

Devamatha Traders vs. The Commercial Tax Officer

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WP(C)/13236/2018HC KeralaGSTCNR KLHC01044825201822 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU58 pages

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NO.32011319518/2014-15 DATED 28/07/2018. EXHIBIT P2OF THE ASSESSMENT ORDER NO.32011319518/15-16 DATED 28/07/2018. EXHIBIT P3OF THE ASSESSMENT ORDER NO.32011319518/2016-17 DATED 28/07/2018. -41- WP(C).No. 29239 of 2018 & CON. CASES APPENDIX OF WP(C) 31237/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE ASSESSMENT NOTICE NO.32061482886/2013-14 DATED 08-08-2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P(C) NO.11335/2018 DATED 04/04/2018

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-43- WP(C).No. 29239 of 2018 & CON. CASES APPENDIX OF WP(C) 32840/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER NO. 32011317224/2015-16 DATED 1.9.2018 AND DEMAND NOTICE 1.9.2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2015-16

-44- WP(C).No. 29239 of 2018 & CON. CASES APPENDIX OF WP(C) 33239/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 31.03.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25 (1) OF THE ACT FOR THE YEAR 2016-17 EXHIBIT P2 COPY OF ORDER DATED 31.07.2018 ISSUED BY THE 2ND RESPONDENT EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HONBLE COURT IN WPC NO. 13552 OF 2018

-45- WP(C).No. 29239 of 2018 & CON. CASES APPENDIX OF WP(C) 35239/2018 PETITIONER'S/S EXHIBITS: EXT. P1OF THE ASSESSMENT ORDER DATED 13.7.2018 ISSUED UNDER THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2015-16. EXT. P2OF THE ORDER DATED 4.4.2018 OF THE HON'BLE HIGH COURT IN WPC. NO.11335 OF 2018. -46- WP(C).No. 29239 of 2018 & CON. CASES APPENDIX OF WP(C) 36436/2018 PETITIONER'S/S EXHIBITS: EXT. P1OF THE PENALTY ORDER NO.CR- 05/2014-15(KVAT) DATED 12.04.2018 ISSUED BY THE 1ST RESPONDENT. EXT. P2OF THE DEMAND NOTICE DATED 5.7.2018 ISSUED BY 2ND RESPONDENT. EXT. P3OF THE NOTICE ISSUED BY 2ND RESPONDENT DATED 6.8.2018. -47- WP(C).No. 29239 of 2018 & CON. CASES APPENDIX OF WP(C) 36437/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FILED BY THE PETITIONER FOR THE YEAR 2013-14 DATED 29.7.2014. EXHIBIT P2 COPY OF THE NOTICE DATED 10.8.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P3 COPY OF THE REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 10.9.2018. EXHIBIT P4 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 24.10.2018 FOR THE AYER 2013-14. EXHIBIT P5 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC.NO. 13552 OF 2018

-48- WP(C).No. 29239 of 2018 & CON. CASES APPENDIX OF WP(C) 36438/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32071186258/2011-12 DATED 30.5.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER NO.32071186258/2012-13 DATED 30.5.2018 ISSUED BY THE 1ST RESPONDENT

-49- WP(C).No. 29239 of 2018 & CON. CASES APPENDIX OF WP(C) 36837/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE ASSESSMENT NOTICE NO.32010982705/2014-15 DATED 10-10-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2014-15 EXHIBIT P1 AOF THE PRE ASSESSMENT NOTICE NO.32010982705/2014-15 DATED 10-10-2018 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 W.P(C) NO.11335/2018 DATED 04.04.2018

-50- WP(C).No. 29239 of 2018 & CON. CASES APPENDIX OF WP(C) 36838/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE RETURN FOR THE YEAR APRIL 2015 TO 31ST MARCH 2016 DT.30/5/2016 EXHIBIT P2 THEOF THE NOTICE ISSUED ON 1/10/2018

-51- WP(C).No. 29239 of 2018 & CON. CASES APPENDIX OF WP(C) 37637/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PENALTY ORDER DATED 04.06.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P1 A COPY OF PENALTY ORDER DATED 04.06.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P1 B COPY OF PENALTY ORDER DATED 04.06.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WP(C)NO.13552 OF 2018. -52- WP(C).No. 29239 of 2018 & CON. CASES APPENDIX OF WP(C) 38037/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE NOTICE 32011310226/12-13 DATED 17.07.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT. EXHIBIT P2 AOF THE INTERIM ORDER DATED 19.09.2018 PASSED BY THIS HON'BLE COURT IN WP(C) NO. 30815/2018 FILED BY THE PETITIONER. EXHIBIT P3 AOF THE ASSESSMENT ORDER DATED 29.09.2018 PASSED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT.

-53- WP(C).No. 29239 of 2018 & CON. CASES APPENDIX OF WP(C) 39840/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER FOR 2008-09 DATED 31.01.2018 EXHIBIT P1 A AOF THE ASSESSMENT ORDER FOR 2009-10 DATED 31.1.2018. EXHIBIT P1 B AOF THE ASSESSMENT ORDER FOR 2010-11 DATED 31.1.2018. EXHIBIT P1 C AOF THE ASSESSMENT ORDER FOR 2011-12 DATED 31.1.2018. EXHIBIT P1 D AOF THE ASSESSMENT ORDER FOR 2012-13 DATED 31.1.2018 EXHIBIT P2 AOF THE PENALTY ORDER FOR 2008- 09 DATED 31.01.2018 EXHIBIT P2 A AOF THE PENALTY ORDER FOR 2009- 10 DATED 31.01.2018 EXHIBIT P2 B AOF THE PENALTY ORDER FOR 2010- 11 DATED 31.01.2018 EXHIBIT P2 C AOF THE PENALTY ORDER FOR 2011- 12 DATED 31.01.2018. EXHIBIT P2 D AOF THE PENALTY ORDER FOR 2012- 13 DATED 31.01.2018. NO.1 DATED 06.08.2018 FOR 2008-09 IN RELATION TO THE ASSESSMENT ORDER , ALONG WITH ENGLISH TRANSALATION. EXHIBIT P4 A AOF THE RR NOTICE ISSUED IN FORM NO.1 DATED 06.08.2018 FOR 2009-10 IN RELATION TO THE ASSESSMENT ORDER, ALONG WITH ENGLISH TRANSLATION. EXHIBIT P4 B AOF THE RR NOTICE ISSUED IN FORM

-54- WP(C).No. 29239 of 2018 & CON. CASES NO.1 DATED 30.10.2018 FOR 2010-11 IN RELATION TO THE ASSESSMENT ORDER , ALONG WITH ENGLISH TRANSLATION. EXHIBIT P4 C AOF THE RR NOTICE ISSUED IN FORM NO. 1 DATED 06.08.2018 FOR 2011-12 IN RELATION TO THE ASSESSMENT ORDER, ALONG WITH ENGLISH TRANSALATION. EXHIBIT P4 D AOF THE RR NOTICE ISSUED IN FORM NO.1 DATED 30.10.2018 FOR 2012-13 IN RELATION TO THE ASSESSMENT ORDER, ALONG WITH ENGLISH TRANSLATION. EXHIBIT P5 AOF THE RR NOTICE ISSUED IN FORM NO. 10 DATED 06.09.2018 FOR 2008-09 IN RELATION TO THE ASSESSMENT ORDER, ALONG WITH ENGLISH TRANSLATION. EXHIBIT P5 A AOF THE RR NOTICE ISSUED IN FORM NO. 10 DATED 06.09.2018 FOR 2009-10 IN RELATION TO THE ASSESSMENT ORDER, ALONG WITH ENGLISH TRANSLATION. EXHIBIT P5 B AOF THE RR NOTICE ISSUED IN FORM NO. 10 DATED 30.10.2018 FOR 2010-11 IN RELATION TO THE ASSESSMENT ORDER, ALONG WITH ENGLISH TRANSLATION. EXHIBIT P5 C AOF THE RR NOTICE ISSUED IN FORM NO. 10 DATED 06.08.2018 FOR 2011-12 IN RELATION TO THE ASSESSMENT ORDER, ALONG WITH ENGLISH TRANSLATION. EXHIBIT P5 D AOF THE RR NOTICE ISSUED IN FORM NO. 10 DATED 30.10.2018 FOR 2012-13 IN RELATION TO THE ASSESSMENT ORDER ALONG WITH ENGLISH TRANSLATION. EXHIBIT P6 AOF THE RR NOTICE ISSUED IN FORM NO. 1 DATED 06.08.2018 FOR 2008-09 IN RELATION TO THE PENALTY ORDER, ALONG WITH ENGLISH TRANSALATION. EXHIBIT P6 A AOF THE RR NOTICE ISSUED IN FORM NO. 1 DATED 30.10.2018 FOR 2009-10 IN RELATION TO THE PENALTY ORDER, ALONG WITH ENGLISH TRANSLATION.

-55- WP(C).No. 29239 of 2018 & CON. CASES EXHIBIT P6 B AOF THE RR NOTICE ISSUED IN FORM NO. 1 DATED 30.10.2018 FOR 2010-11 IN RELATION TO THE PENALTY ORDER, ALONG WITH ENGLISH TRANSLATION. EXHIBIT P6 C AOF THE RR NOTICE ISSUED IN FORM NO. 1 DATED 03.8.2018 FOR 2011-12 IN RELATION TO THE PENALTY ORDER, ALONG WITH ENGLISH TRANSLATION. EXHIBIT P6 D AOF THE RR NOTICE ISSUED IN FORM NO. 1 DATED 30.10.2018 FOR 2012-13 IN RELATION TO THE PENALTY ORDER, ALONG WITH ENGLISH TRANSLATION. EXHIBIT P7 AOF THE RR NOTICE ISSUED IN FORM NO. 10 DATED 06.09.2018 FOR 2008-09 IN RELATION TO THE PENALTY ORDER, ALONG WITH ENGLISH TRANSALATION. EXHIBIT P7 A AOF THE RR NOTICE ISSUED IN FORM NO. 10 DATED 30.10.2018 FOR 2009-10 IN RELATION TO THE PENALTY ORDER, ALONG WITH ENGLISH TRANSALATION. EXHIBIT P7 B AOF THE RR NOTICE ISSUED IN FORM NO. 10 DATED 30.10.2018 FOR 2010-11 IN RELATION TO THE PENALTY ORDER, ALONG WITH ENGLISH TRANSALATION. EXHIBIT P7 C AOF THE RR NOTICE ISSUED IN FORM NO. 10 DATED 03.08.2018 FOR 2011-12 IN RELATION TO THE PENALTY ORDER, ALONG WITH ENGLISH TRANSALATION. EXHIBIT P7 D AOF THE RR NOTICE ISSUED IN FORM NO. 10 DATED 30.10.2018 FOR 2012-13 IN RELATION TO THE PENALTY ORDER, ALONG WITH ENGLISH TRANSALATION.

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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.