Philip Simon vs. The State Tax Officer - Ii

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WP(C)/42359/2018HC KeralaGSTCNR KLHC01098042201822 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU53 pages

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NO.32081319808/2013-14 DATED 16-03-2018 EXHBITP2OF THE ASSESSMENT ORDER NO.32081319808/2014-15 DATED 15-03-2018

WP(C).No. 15162/2018 & CONN. CASES 44 APPENDIX OF WP(C) 18159/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 THEOF THE REGISTRATION CERTIFICATE NO. 32030321264 DT. 21/5/16 ISSUED BY 1ST RESPONDENT. EXHIBIT P2 THEOF THE REGISTRATION CERTIFICATE UNDER GST ACT IN NO.GSTIN 32ACIFS7636QIZE DTD 28/6/17. EXHIBIT P3 THEOF THE ANNUAL RETURN FOR 2016-17 E-FIELD BEFORE THE 1ST RESPONDENT. EXHIBIT P4OF THE NOTICE NO. 32030321264/16- 17 DTD 3/4/2018. WP(C).No. 15162/2018 & CONN. CASES 45 APPENDIX OF WP(C) 18160/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 12/4/2018 FOR THE ASSESSMENT YEAR 2011-12 PASSED BY THE 4TH RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER DATED 12/4/2018 FOR THE ASSESSMENT YEAR 2014-15 PASSED BY THE 4TH RESPONDENT EXHIBIT P3OF THE INTERIM ORDER DATED 4/4/2018 IN WPC NO. 11335/2018

WP(C).No. 15162/2018 & CONN. CASES 46 APPENDIX OF WP(C) 18359/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE NOTICE NO. NO. 32130629425/16-17 DATED 09-01-2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF THE REPLY FILED BY THE PETITIONER DATED 22-01-2018 TO THE 1ST RESPONDENT EXHIBIT P2OF THE ASSESSMENT ORDER NO. NO. 32130629425/16-17 DATED 28-2-2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4OF THE ORDER IN W.P(C) 11335/2018 OF THIS HON'BLE COURT.

WP(C).No. 15162/2018 & CONN. CASES 47 APPENDIX OF WP(C) 18557/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2016-17 DATED 11.09.2017. EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 31.01.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P[C]NO.13552 OF 2018. EXHIBIT P4 COPY REVENUE RECOVERY NOTICE DATED 01.06.2018 ISSUED BY THE 4TH RESPONDENT.

WP(C).No. 15162/2018 & CONN. CASES 48 APPENDIX OF WP(C) 29157/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN DATED 26.6.2012 SUBMITTED BY PETITIONER FOR 2011-12 BEFORE 1ST RESPONDENT. EXHIBIT P2OF NOTICE DATED 5.2.2018 ISSUED TO PETITIONER BY 1ST RESPONDENT U/S.25(1) OF KVAT ACT PROPOSING BEST JUDGMENT ASSESSMENT FOR 2011-12. EXHIBIT P3OF REPLY DATED 5.3.2018 SUBMITTED BEFORE 1ST RESPONDENT AGAINST EXT.P2 NOTICE. EXHIBIT P4OF ORDER DATED 10.7.2018 PASSED BY 1ST RESPONDENT IN DEMANDING ADDITIONAL AMOUNTS FOR 11-12, COMMUNICATED TO PETITIONER ON 3.8.2018. EXHIBIT P5OF EXTRAORDINARY GAZETTE OF INDIA DATED 08.9.2016 PUBLISHED BY 5TH RESPONDENT FOR 101ST AMENDMENT ACT 2016 MADE IN CONSTITUTION OF INDIA. EXHIBIT P6OF INTERIM ORDER DATED 4.4.2018 PASSED BY THIS HON'BLE COURT IN WPC.NO.11335 OF 2018 IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLAINACE, AS ON COMPLETION OF PROCEEDINGS UNDER KVAT ACT.

WP(C).No. 15162/2018 & CONN. CASES 49 APPENDIX OF WP(C) 29158/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN DATED 30.7.2016 SUBMITTED BY PETITIONER FOR 2015-16,BEFORE 1ST RESPONDENT. EXHIBIT P2OF RETURN DATED 22.5.2017 SUBMITTED FOR THE MONTH OF APRIL 2017,BEFORE 1ST RESPONDENT. EXHIBIT P2 (a)OF RETURN DATED 21.6.2017 SUBMITTED FOR THE MONTH OF MAY 2017 ,BEFORE 1ST RESPONDENT. EXHIBIT P2 (b)OF RETURN DATED 25.7.2017 SUBMITTED FOR THE MONTH OF JUNE 2017,BEFORE 1ST RESPONDENT. EXHIBIT P3OF REVISED NOTICE DATED 25.5.2018 ISSUED TO PETITIONER BY 1ST RESPONDENT U/S.25(1) OF KVAT ACT PROPOSING BEST JUDGMENT ASSESSMENT FOR 2015-16. EXHIBIT P3 (a)OF NOTICE DATED 16.12.2017 ISSUED TO PETITIONER BY 1ST RESPONDENT U/S.25(1) OF KVAT ACT PROPOSING BEST JUDGMENT ASSESSMENT FOR 2017-18. EXHIBIT P4OF REPLY DATED 7.6.2018 SUBMITTED BEFORE 1ST RESPONDENT AGAINST EXT.P3 NOTICE. EXHIBIT P4 (a)OF REPLY SUBMITTED BEFORE 1ST RESPONDENT AGAINST EXT.P3(a) NOTICE. EXHIBIT P5OF ORDER DATED 30.6.2018 PASSED BY 1ST RESPONDENT IN DEMANDING ADDITIONAL AMOUNTS FOR 15-16. EXHIBIT P5 (a)OF ORDER DATED 30.12.2017 PASSED BY 1ST RESPONDENT FOR 17-18 COMMUNICATED ON 30.1.2018. EXHIBIT P6OF EXTRAORDINARY GAZETTE OF INDIA DATED 08.9.2016 PUBLISHED BY 5TH RESPONDENT FOR 101ST AMENDMENT ACT 2016 MADE IN CONSTITUTION OF INDIA.

WP(C).No. 15162/2018 & CONN. CASES 50 EXHIBIT P7OF INTERIM ORDER DATED 04.4.2018 PASSED BY THIS HON'BLE COURT IN WPC.NO.11335 OF 2018 IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE, AS ON COMPLETION OF PROCEEDINGS UNDER KVAT ACT.

WP(C).No. 15162/2018 & CONN. CASES 51 APPENDIX OF WP(C) 29559/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32010720265/2011-12 DATED 08.08.2017 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P1 (a)OF THE ASSESSMENT ORDER NO.32010720265/2012-13 DATED 08.08.2017 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P1 (b)OF THE ASSESSMENT ORDER NO.32010720265/2013-14 DATED 08.08.2017 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2OF THE APPEAL FOR THE YEAR 2011- 12 DATED 14.2.2018 FILED AND PENDING BEFORE THE 4TH RESPONDENT. EXHIBIT P2 (a)OF THE APPEAL FOR THE YEAR 2012- 13 DATED 14.2.2018 FILED AND PENDING BEFORE THE 4TH RESPONDENT. EXHIBIT P2 (b)OF THE APPEAL FOR THE YEAR 2013- 14 DATED 14.2.2018 FILED AND PENDING BEFORE THE 4TH RESPONDENT. EXHIBIT P3OF THE NOTICE ISSUED UNDER SECTION 35(1) TO THE 6TH RESPONDENT DATED 13.08.2018 BY THE 5TH RESPONDENT. EXHIBIT P4OF THE RELEVANT PAGES OF THE NOTIFICATION NO.10017/LEG A2/2017/LAW DATED 16.9.2017 ISSUED BY THE GOVERNMENT OF KERALA.

WP(C).No. 15162/2018 & CONN. CASES 52 APPENDIX OF WP(C) 40756/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 03.11.2018. WP(C).No. 15162/2018 & CONN. CASES 53 APPENDIX OF WP(C) 42359/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 THE TRUE PHOTOSTAT COPY OF THE ASSESSMENT ORDER OF THE PETITIONER VIDES ORDER NO.32020915476/2016-17 DATED 31.08.2018. EXHIBIT P2 THE TRUE PHOTOSTAT COPY OF THE ORDER DATED 04.04.2018 IN W.P(C)NO.11335 OF 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.