Modi Live Bake vs. Union Of INDIA

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUE AY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940 WP(C).No. 25233 of 2018 PETITIONER/S: MS. J.R.TRADERS C.POYIL, THALIPARAMBA, KANNUR DISTRICT,REPRESENTED BY ITS MANAGING PARTNER,RAJEESH E.V, AGED 46 YEARS BY ADV. SRI.T.V.JAYAKUMAR NAMBOODIRI RESPONDENT/S: 1 THE STATE OF KRALA REPRESENTED BY ITS SECRETARY (TAXES),GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, 695001 2 COMMISSIONER OF KERALA STATE GST, KERALA STATE GST DEPARTMENT,TAX TOWERS, KILLIPALAM, KARAMANA PO,THIRUVANANATHAPURAM, 695012 3 COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES,THALIPARAMBA, KANNUR DISTRICT, 670141 4 GOODS AND SERVICE TAX COUNCIL GOVERNMENT OF INDIA,OFFICE OF THE GST COUNCIL SECRETARIAT,5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING,JANPATH ROAD, CONNAUGHT PLACE,NEW DELHI 110001,REPRESENTED BY ITS ADDITIONAL SECRETARY 5 TAHSILDAR TALIPARAMBA THALUK, THALIPRAMBA, KANNUR DISTRICT, 670141 BY ADVS. ASSISTANT SOLICITOR GENERAL

W.P.(C) No.25233/2018 & Conn. Case -2-

OTHER PRESENT: AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., SR. SC SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).15971/2018, WP(C).15972/2018, WP(C).15974/2018, WP(C).18773/2018, WP(C).18972/2018, WP(C).19372/2018, WP(C).19375/2018, WP(C).19974/2018, WP(C).20573/2018, WP(C).24573/2018, WP(C).37570/2018, WP(C).37767/2018, WP(C).37969/2018, WP(C).38570/2018, WP(C).39969/2018, WP(C).39970/2018, WP(C).40366/2018, WP(C).40568/2018, WP(C).41966/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.25233/2018 & Conn. Case -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUE AY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940 WP(C).No. 15971 of 2018 PETITIONER/S: M/S. OXYGEN DIGITAL SHOP, KINATTUMMOOTTIL BUILDING, M C ROAD, NAGAMPADAM, KOTTAYAM REPRESENTED BY ITS MANAGING PARTNER SRI SHIJO K THOMAS BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA RESPONDENT/S: 1 STATE TAX OFFICER, SQUAD NO.III, SGST DEPARTMENT, PUBLIC LIBRARY BUILDING, KOTTAYAM 686 001. 2 THE STATE TAX OFFICER, SECOND CIRCLE, SGST DEPARTMENT TAX COMPLEX, NAGAPADAM, KOTTAYAM 686 001. 3 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANATHAPURAM 695 002. 4 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM 695 002

W.P.(C) No.25233/2018 & Conn. Case -4- 5 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK NEW DELHI 110 001. 6 THE UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 110 001. BY ADVS. SRI.S.VAIDYANATHAN CGC SRI.THOMAS MATHEW NELLIMOOTTIL SC CENTRAL BOARD OF EXCISE AMP CUSTOMS AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKAR V. NAIR., SR. SC SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).40366/2018, WP(C).41966/2018, WP(C).39970/2018, WP(C).40568/2018, WP(C).38570/2018, WP(C).39969/2018, WP(C).37767/2018, WP(C).37969/2018, WP(C).24573/2018, WP(C).37570/2018, WP(C).18972/2018, WP(C).19372/2018, WP(C).18773/2018, WP(C).19375/2018, WP(C).20573/2018, WP(C).15972/2018, WP(C).19974/2018, WP(C).15974/2018, WP(C).25233/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.25233/2018 & Conn. Case -5- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUE AY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940 WP(C).No. 15972 of 2018 PETITIONER/S: S. MANI PROPRIETOR,M/S.ASWATHY AGENCIES,VP VIII/295A,VAKKOM,THIRUVANANTHAPURAM-695308. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 STATE TAX OFFICER WORKS CONTRACT,STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER,KARAMANA.P.O,THIRUVANANTHAPURAM-695002. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER,KARAMANA.P.O,THIRUVANANTHAPURAM-695002. 3 THE SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001. W.P.(C) No.25233/2018 & Conn. Case -6- AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES.,

SR. SC SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).40366/2018, WP(C).41966/2018, WP(C).39970/2018, WP(C).40568/2018, WP(C).38570/2018, WP(C).39969/2018, WP(C).37767/2018, WP(C).37969/2018, WP(C).24573/2018, WP(C).37570/2018, WP(C).18972/2018, WP(C).19372/2018, WP(C).18773/2018, WP(C).19375/2018, WP(C).20573/2018, WP(C).15971/2018, WP(C).19974/2018, WP(C).15974/2018, WP(C).25233/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.25233/2018 & Conn. Case -7- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUE AY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940 WP(C).No. 15974 of 2018 PETITIONER/S: ARTHAT TRADERS 47/371,PALLIKKAVU,TEMPLE ROAD,VADUTHALA,ERNAKULAM,PIN-682023,REPRESENTED BY ITS PROPRIETOR,SRI.V.K.JACOB. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 COMMERCIAL TAX OFFICER KVAT CIRCLE-I,KALAMASSERY AT CIVIL STATION,KAKKANAD-682030. 2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANATHAPURAM 695001 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI 110 001. W.P.(C) No.25233/2018 & Conn. Case -8- AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKAR V. NAIR.,

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).40366/2018, WP(C).41966/2018, WP(C).39970/2018, WP(C).40568/2018, WP(C).38570/2018, WP(C).39969/2018, WP(C).37767/2018, WP(C).37969/2018, WP(C).24573/2018, WP(C).37570/2018, WP(C).18972/2018, WP(C).19372/2018, WP(C).18773/2018, WP(C).19375/2018, WP(C).20573/2018, WP(C).15971/2018, WP(C).15972/2018, WP(C).19974/2018, WP(C).25233/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.25233/2018 & Conn. Case -9- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUE AY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940 WP(C).No. 18773 of 2018 PETITIONER/S: M/S.SHONE PLY AND BOARDS PULLUVAZHI, PERUMBAVOOR-683541,REPRESENTED BY THE MANAGING PARTNER, SOBHA POLY. BY ADV. SRI.C.K.THANU PILLAI RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER SECOND CIRCLE, PERUMBAVOOR-683542. 2 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695001. 3 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-110001. W.P.(C) No.25233/2018 & Conn. Case -10- AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKAR V. NAIR.,

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).40366/2018, WP(C).41966/2018, WP(C).39970/2018, WP(C).40568/2018, WP(C).38570/2018, WP(C).39969/2018, WP(C).37767/2018, WP(C).37969/2018, WP(C).24573/2018, WP(C).37570/2018, WP(C).18972/2018, WP(C).19372/2018, WP(C).19375/2018, WP(C).20573/2018, WP(C).15971/2018, WP(C).15972/2018, WP(C).19974/2018, WP(C).15974/2018, WP(C).25233/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.25233/2018 & Conn. Case -11- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUE AY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940 WP(C).No. 18972 of 2018 PETITIONER/S: ANIL KUMAR C.M AGED 47, S/O.LATE P.GOPALAN NAIR, PROPRIETOR, M/S.DEVA ENGINEERS AND CONTRACTORS, DOOR NO.X/99, MATTANUR VIA, THILLANKERY P.O., KANNUR DISTRICT- 670702. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA SRI.E.C.AHAMED FAZIL SRI.P.C.MUHAMMED NOUSHIQ RESPONDENT/S: 1 STATE TAX OFFICER [IB] OFFICE OF THE ASSISTANT COMMISSIONER (INTELLIGENCE), STATE GOODS & SERVICE TAX DEPARTMENT, KANNUR, PIN- 670002. 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM-695001. W.P.(C) No.25233/2018 & Conn. Case -12- 3 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695001. 4 SECRETARY COMMERCIAL TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKAR V. NAIR.,

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).40366/2018, WP(C).41966/2018, WP(C).39970/2018, WP(C).40568/2018, WP(C).38570/2018, WP(C).39969/2018, WP(C).37767/2018, WP(C).37969/2018, WP(C).24573/2018, WP(C).37570/2018, WP(C).19372/2018, WP(C).18773/2018, WP(C).19375/2018, WP(C).20573/2018, WP(C).15971/2018, WP(C).15972/2018, WP(C).19974/2018, WP(C).15974/2018, WP(C).25233/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.25233/2018 & Conn. Case -13- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUE AY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940 WP(C).No. 19372 of 2018 PETITIONER/S: KALLATRA OIL MILLS VEDIKKUNNU, P.O, BARE, UDMA, KASARAGOD - 671 319,REPRESENTED BY ITS MANAGING PARTNER, K.M ABBAS,AGED 55 YEARS, S/O. LATE K. MAHIN. BY ADV. SMT.N.SHOBHA RESPONDENT/S: 1 STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER, HO URG, P.O, KANHANGAD,KASARAGOD DISTRICT - 671 315. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3 THE SECRETARY TAX DEPARTMENT GOVERNMENT OF KERALA, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - BY ADVS.

W.P.(C) No.25233/2018 & Conn. Case -14- SMT.SINDHUMOL.T.P., CGC AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., SR. SC SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).40366/2018, WP(C).41966/2018, WP(C).39970/2018, WP(C).40568/2018, WP(C).38570/2018, WP(C).39969/2018, WP(C).37767/2018, WP(C).37969/2018, WP(C).24573/2018, WP(C).37570/2018, WP(C).18972/2018, WP(C).18773/2018, WP(C).19375/2018, WP(C).20573/2018, WP(C).15971/2018, WP(C).15972/2018, WP(C).19974/2018, WP(C).15974/2018, WP(C).25233/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.25233/2018 & Conn. Case -15- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUE AY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940 WP(C).No. 19375 of 2018 PETITIONER/S: M/S.RAJ HOLDINGS 36/1434C, PATTUPARABIL HOUSE, K.K.ROAD, OPP.AROMAL TOWER, KALOOR, COCHIN-682 017. REPRESENTED BY ITS PROPRIETOR RAJESH NAIR. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT/S: 1 THE INTELLIGENCE OFFICER SQUAD NO.III, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERY AT MINI CIVIL STATION, ALUVA-683 101. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA P.O., THIRUVANANTHAPURAM DISTRICT-695 001. 3 THE SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM DISTRICT- 695 001. W.P.(C) No.25233/2018 & Conn. Case -16- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NEW DELHI-110 001. BY ADVS. SMT.A.SREEKALA, SC, CENTRAL BOARD OF EXCISE & CUSTOMS AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKAR V. NAIR., SR. SC SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).40366/2018, WP(C).41966/2018, WP(C).39970/2018, WP(C).40568/2018, WP(C).38570/2018, WP(C).39969/2018, WP(C).37767/2018, WP(C).37969/2018, WP(C).24573/2018, WP(C).37570/2018, WP(C).18972/2018, WP(C).19372/2018, WP(C).18773/2018, WP(C).20573/2018, WP(C).15971/2018, WP(C).15972/2018, WP(C).19974/2018, WP(C).15974/2018, WP(C).25233/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.25233/2018 & Conn. Case -17- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUE AY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940 WP(C).No. 19974 of 2018 PETITIONER/S: B. MOHAMMED SHERIEF AGED 50 YEARS BAZ HOME APPLIANCES, PAZHAYATTINKUZHY,VADAKKEVILA, KOLLAM - 691 010. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS & SERVICE TAX OFFICE,SECOND CIRCLE, KOLLAM - 691 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. W.P.(C) No.25233/2018 & Conn. Case -18- AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES.,

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).40366/2018, WP(C).41966/2018, WP(C).39970/2018, WP(C).40568/2018, WP(C).38570/2018, WP(C).39969/2018, WP(C).37767/2018, WP(C).37969/2018, WP(C).24573/2018, WP(C).37570/2018, WP(C).18972/2018, WP(C).19372/2018, WP(C).18773/2018, WP(C).19375/2018, WP(C).20573/2018, WP(C).15971/2018, WP(C).15972/2018, WP(C).15974/2018, WP(C).25233/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.25233/2018 & Conn. Case -19- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUE AY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940 WP(C).No. 20573 of 2018 PETITIONER/S: BESTSELLER RETAIL INDIA PVT. LTD LULU INTERNATIONAL SHOPPING MALL, EDAPPALLY-682024, REPRESENTED BY IT'S DEPUTY GENERAL MANAGER, MR.SANJAY DHONDIRAM KADAM. BY ADVS. SMT.K.LATHA SMT.JESSY MANUEL RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER KVAT CIRCLE I KALAMASSERY AT CIVIL STATION KAKKANAD. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. 3 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. W.P.(C) No.25233/2018 & Conn. Case -20- 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., SR. SC SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).40366/2018, WP(C).41966/2018, WP(C).39970/2018, WP(C).40568/2018, WP(C).38570/2018, WP(C).39969/2018, WP(C).37767/2018, WP(C).37969/2018, WP(C).24573/2018, WP(C).37570/2018, WP(C).18972/2018, WP(C).19372/2018, WP(C).18773/2018, WP(C).19375/2018, WP(C).15971/2018, WP(C).15972/2018, WP(C).19974/2018, WP(C).15974/2018, WP(C).25233/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.25233/2018 & Conn. Case -21- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUE AY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940 WP(C).No. 24573 of 2018 PETITIONER/S: BELLFLOWER HOME CARE PRODUCTS SREEKARYAM, VENCHAVODE JUNCTION, THIRUVANANTHAPURAM- 695 017.REPRESENTED BY ITS DIRECTOR RAJEEV V.S. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 STATE TAX OFFICER COMMERCIAL TAXES, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM- 695 002. 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. W.P.(C) No.25233/2018 & Conn. Case -22- AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKAR V. NAIR.,

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).40366/2018, WP(C).41966/2018, WP(C).39970/2018, WP(C).40568/2018, WP(C).38570/2018, WP(C).39969/2018, WP(C).37767/2018, WP(C).37969/2018, WP(C).37570/2018, WP(C).18972/2018, WP(C).19372/2018, WP(C).18773/2018, WP(C).19375/2018, WP(C).20573/2018, WP(C).15971/2018, WP(C).15972/2018, WP(C).19974/2018, WP(C).15974/2018, WP(C).25233/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.25233/2018 & Conn. Case -23- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUE AY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940 WP(C).No. 37570 of 2018 PETITIONER/S: M/S.METTLE NETWORKS P. LTD., CORPORATE OFFICE AT-IIIRD FLOOR, AMSTOR HOUSE, TECHNO PARK, KAZHAKUTTOM, THIRUVANANTHAPURAM- 695 581, REPRESENTED BY ITS MANAGING DIRECTOR- MR. ANIL KUMAR. BY ADV. SRI.PREMJIT NAGENDRAN RESPONDENT/S: 1 THE INTELLEGENCE OFFICER SQUAD NO. IV, COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 001 2 THE DEPUTY COMMISSIONER OF STATE TAX (APPEALS) THIRUVANANTHAPURAM. 3 SECRETARY,TAX DEPARTMENT GOVERNMENT OF KERALA,THIRUVANANTHPAURAM-695001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001. W.P.(C) No.25233/2018 & Conn. Case -24- AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., SR. SC SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).40366/2018, WP(C).41966/2018, WP(C).39970/2018, WP(C).40568/2018, WP(C).38570/2018, WP(C).39969/2018, WP(C).37767/2018, WP(C).37969/2018, WP(C).24573/2018, WP(C).18972/2018, WP(C).19372/2018, WP(C).18773/2018, WP(C).19375/2018, WP(C).20573/2018, WP(C).15971/2018, WP(C).15972/2018, WP(C).19974/2018, WP(C).15974/2018, WP(C).25233/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.25233/2018 & Conn. Case -25- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUE AY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940 WP(C).No. 37767 of 2018 PETITIONER/S: KITCHENETTE VYAPARA BHAVAN, BANK ROAD, KOZHIKODE - 673 001, REPRESENTED BY ITS MANAGING PARTNER DILISH C.M. BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR SRI.T.G.MADHAVANUNNI RESPONDENT/S: 1 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM - 695 033 2 THE STATE TAX OFFICER 3RD CIRCLE, SGST DEPARTMENT, KOZHIKODE - 673 006. 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI - 110001. W.P.(C) No.25233/2018 & Conn. Case -26- AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES.,

SR. SC SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).40366/2018, WP(C).41966/2018, WP(C).39970/2018, WP(C).40568/2018, WP(C).38570/2018, WP(C).39969/2018, WP(C).37969/2018, WP(C).24573/2018, WP(C).37570/2018, WP(C).18972/2018, WP(C).19372/2018, WP(C).18773/2018, WP(C).19375/2018, WP(C).20573/2018, WP(C).15971/2018, WP(C).15972/2018, WP(C).19974/2018, WP(C).15974/2018, WP(C).25233/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.25233/2018 & Conn. Case -27- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUE AY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940 WP(C).No. 37969 of 2018 PETITIONER/S: M. SUKUMAR AGED 46 YEARS S/O.M.MOOKKAPPAN, PROPRIETOR, M/S.RISHABA POLY PRODUCT, VIII/1193, COIMBATORE ROAD, ALAMARAM, CHULLIMADA, KANJIKODE, PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASST. COMMISSIOINER (ASSESSMENT) SPECIAL CIRCLE, STATE GST DEPARTMENT, PALAKKAD-678 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. W.P.(C) No.25233/2018 & Conn. Case -28- AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES.,

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).40366/2018, WP(C).41966/2018, WP(C).39970/2018, WP(C).40568/2018, WP(C).38570/2018, WP(C).39969/2018, WP(C).37767/2018, WP(C).24573/2018, WP(C).37570/2018, WP(C).18972/2018, WP(C).19372/2018, WP(C).18773/2018, WP(C).19375/2018, WP(C).20573/2018, WP(C).15971/2018, WP(C).15972/2018, WP(C).19974/2018, WP(C).15974/2018, WP(C).25233/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.25233/2018 & Conn. Case -29- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUE AY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940 WP(C).No. 38570 of 2018 PETITIONER/S: M/S.MODI LIVE BAKE, CELEBRITY COURT BUILDING, MALA, THRISSUR DISTRICT, REPRESENTED BY JOHNSON K.D., S/O DEVASSY, AGED 45 YEARS, KODIYAN HOUSE, KUZHUR POST, THRISSUR-680734, THE POWER OF ATTORNEY HOLDER OF ITS PROPRIETOR, REJO K.A. BY ADVS. SRI.C.A.CHACKO SMT.C.M.CHARISMA SMT.MEGHA K.XAVIER RESPONDENT/S: 1 UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. 2 STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001. W.P.(C) No.25233/2018 & Conn. Case -30- 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 4 THE STATE TAX OFFICER, SQUAD NO.III, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE) DEPARTMENT OF STATE GOODS AND SERVICES TAX, THRISSUR-680004. AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKAR V. NAIR.,

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).40366/2018, WP(C).41966/2018, WP(C).39970/2018, WP(C).40568/2018, WP(C).39969/2018, WP(C).37767/2018, WP(C).37969/2018, WP(C).24573/2018, WP(C).37570/2018, WP(C).18972/2018, WP(C).19372/2018, WP(C).18773/2018, WP(C).19375/2018, WP(C).20573/2018, WP(C).15971/2018, WP(C).15972/2018, WP(C).19974/2018, WP(C).15974/2018, WP(C).25233/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.25233/2018 & Conn. Case -31- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUE AY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940 WP(C).No. 39969 of 2018 PETITIONER/S: IMPRESSARIO EVENT MANAGEMENT INDIA LTD. 2ND FLOOR, GANDHI NAGAR COMPLEX, OPP-INDIRA GANDHI HOSPITAL, KADAVANTHRA -PO, KOCHI- 682020. (REPRESENTED BY SRI.HAREESH BABU.P.B., MANAGING DIRECTOR). BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 STATE TAX OFFICER 2ND CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, TRIPUNITHURA- 682 301. 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM- 695 002. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM- 695 002. W.P.(C) No.25233/2018 & Conn. Case -32- AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES.,

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).40366/2018, WP(C).41966/2018, WP(C).39970/2018, WP(C).40568/2018, WP(C).38570/2018, WP(C).37767/2018, WP(C).37969/2018, WP(C).24573/2018, WP(C).37570/2018, WP(C).18972/2018, WP(C).19372/2018, WP(C).18773/2018, WP(C).19375/2018, WP(C).20573/2018, WP(C).15971/2018, WP(C).15972/2018, WP(C).19974/2018, WP(C).15974/2018, WP(C).25233/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.25233/2018 & Conn. Case -33- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUE AY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940 WP(C).No. 39970 of 2018 PETITIONER/S: P.K.VIMALKUMAR AGED 42 YEARS S/O. LATE T.SUKUMARA MENON, PROPRIETOR M/S. HARISREE AGENCIES, VAKKANCHERRY, PALAKKAD DISTRICT BY ADV. SRI.HARISANKAR V. MENON RESPONDENT/S: 1 STATE TAX OFFICER STATE GST DEPARTMENT, ALATHUR-678 541 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001 AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES.,

W.P.(C) No.25233/2018 & Conn. Case -34- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).40366/2018, WP(C).41966/2018, WP(C).40568/2018, WP(C).38570/2018, WP(C).39969/2018, WP(C).37767/2018, WP(C).37969/2018, WP(C).24573/2018, WP(C).37570/2018, WP(C).18972/2018, WP(C).19372/2018, WP(C).18773/2018, WP(C).19375/2018, WP(C).20573/2018, WP(C).15971/2018, WP(C).15972/2018, WP(C).19974/2018, WP(C).15974/2018, WP(C).25233/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.25233/2018 & Conn. Case -35- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUE AY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940 WP(C).No. 40366 of 2018 PETITIONER/S: M/S. SUPREME FOOD INDUSTRIES RAYONPURAM, PERUMBAVOOR, REPRESENTED BY THE MANAGING PARTNER K.M JOSEPH. BY ADVS. SRI.C.K.THANU PILLAI SMT.S.SHAINA SRI.T.K.SHAIJ RAJ RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, PERUMBAVOOR 683542 2 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT TAXES, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001 3 UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI 110 001

W.P.(C) No.25233/2018 & Conn. Case -36- AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKAR V. NAIR.,

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).41966/2018, WP(C).39970/2018, WP(C).40568/2018, WP(C).38570/2018, WP(C).39969/2018, WP(C).37767/2018, WP(C).37969/2018, WP(C).24573/2018, WP(C).37570/2018, WP(C).18972/2018, WP(C).19372/2018, WP(C).18773/2018, WP(C).19375/2018, WP(C).20573/2018, WP(C).15971/2018, WP(C).15972/2018, WP(C).19974/2018, WP(C).15974/2018, WP(C).25233/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.25233/2018 & Conn. Case -37- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUE AY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940 WP(C).No. 40568 of 2018 PETITIONER/S: BEMEDICA HEALTH CARE LIMITED 43/11A AND B,AYYAPPANKAVU,CHITTOOR,ERNAKULAM- 682018,REPRESENTED BY ITS MANAGING DIRECTOR SRI.BABU JOSEPH. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER SGST DEPARTMENT,KERALA,RANGE-1, ERNAKULAM-682018. 2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT,GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46,NORTH BLOCK,NEW DELHI-110001. W.P.(C) No.25233/2018 & Conn. Case -38- AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKAR V. NAIR.,

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).40366/2018, WP(C).41966/2018, WP(C).39970/2018, WP(C).38570/2018, WP(C).39969/2018, WP(C).37767/2018, WP(C).37969/2018, WP(C).24573/2018, WP(C).37570/2018, WP(C).18972/2018, WP(C).19372/2018, WP(C).18773/2018, WP(C).19375/2018, WP(C).20573/2018, WP(C).15971/2018, WP(C).15972/2018, WP(C).19974/2018, WP(C).15974/2018, WP(C).25233/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.25233/2018 & Conn. Case -39- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUE AY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940 WP(C).No. 41966 of 2018 PETITIONER/S: M/S.DRUG LINKS HAJI BUILDING, FORT ROAD, KANNUR, PIN - 670 001, REPRESENTED BY ITS MANAGING PARTNER MR.P.ANIL KUMAR. BY ADVS. SOJAN MATHEW SMT.K.J.VALSALA KUMARI SRI.V.C.CHARLY RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 001. 2 COMMERCIAL TAX OFFICER (STATE TAX OFFICER) STATE GOODS AND SERVICE TAX OFFICE, 2ND CIRCLE, THANA, KANNUR, PIN - 670 012. 3 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI, PIN - 110 001. W.P.(C) No.25233/2018 & Conn. Case -40- AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKAR V. NAIR.,

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).40366/2018, WP(C).39970/2018, WP(C).40568/2018, WP(C).38570/2018, WP(C).39969/2018, WP(C).37767/2018, WP(C).37969/2018, WP(C).24573/2018, WP(C).37570/2018, WP(C).18972/2018, WP(C).19372/2018, WP(C).18773/2018, WP(C).19375/2018, WP(C).20573/2018, WP(C).15971/2018, WP(C).15972/2018, WP(C).19974/2018, WP(C).15974/2018, WP(C).25233/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.25233/2018 & Conn. Case -41- J U D G M E N T [ WP(C) 25233/2018 ,WP(C).15971/2018 ,WP(C).15972/2018 ,WP(C).15974/2018 ,WP(C).18773/2018 ,WP(C).18972/2018 ,WP(C).19372/2018 ,WP(C).19375/2018 ,WP(C).19974/2018 ,WP(C).20573/2018 ,WP(C).24573/2018 ,WP(C).37570/2018 ,WP(C).37767/2018 ,WP(C).37969/2018 ,WP(C).38570/2018 ,WP(C).39969/2018 ,WP(C).39970/2018 ,WP(C).40366/2018 ,WP(C).40568/2018 ,WP(C).41966/2018 ] 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.

W.P.(C) No.25233/2018 & Conn. Case -42- APPENDIX OF WP(C) 25233/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NUMBER 32120445284/11- 12 DATED 28.05.2018 EXHIBIT P1 A NOTICE OF DEMAND EXHIBIT P2OF THE ORDER NUMBER 32120445284/12- 13 DATED 31.05.2017 EXHIBIT P2 A NOTICE OF DEMAND EXHIBIT P3OF THE ORDER NUMBER 32120445284/13- 14 DATED 31.05.2017 EXHIBIT P3 A NOTICE OF DEMAND EXHIBIT P4OF THE DEMAND NOTICE DATED 18.06.2018 EXHIBIT P4 AOF THE DEMAND NOTICE DATED 19.06.2018 EXHIBIT P4 BOF THE DEMAND NOTICE UNDER SECTION 7 DATED 18.06.2018 EXHIBIT P4 COF THE DEMAND NOTICE DATED 21.06.2018 EXHIBIT P4 DOF THE DEMAND NOTICE UNDER SECTION 7 DATED 19.06.2018

W.P.(C) No.25233/2018 & Conn. Case -43- APPENDIX OF WP(C) 15971/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE NOTICE ISSUED DIRECTING THE PETITIONER TO PRODUCE THEIR BOOKS OF ACCOUNTS RELATING TO THE YEAR 2015-16 DATED:04.05.2018 EXHIBIT P2 AOF THE LETTER DATED 10.05.2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT SEEKING ADJOURNMENT FOR THE PRODUCTION OF ACCOUNTS.

W.P.(C) No.25233/2018 & Conn. Case -44- APPENDIX OF WP(C) 15972/2018 PETITIONER'S/S EXHIBITS: EXHIBIT -P1OF THE ORDER NO.32011366342/2009-10 DATED 26.03.2018 ISSUED BY THE 1ST RESPONDENT CANCELLING THE PERMISSION GRANTED TO PAY TAX AT THE COMPOUNDED RATE FOR THE YEAR 2009-10 EXHIBIT- P1(A)OF THE ORDER NO.32011366342/2010-11 DATED 26.03.2018 ISSUED BY THE 1ST RESPONDENT CANCELLING THE PERMISSION GRANTED TO PAY TAX AT THE COMPOUNDED RATE FOR THE YEAR 2010-11 EXHIBIT -P1(B)OF THE ORDER NO.32011366342/2010-11 DATED 26.03.2018 ISSUED BY THE 1ST RESPONDENT CANCELLING THE PERMISSION GRANTED TO PAY TAX AT THE COMPOUNDED RATE FOR THE YEAR 2011-12 EXHIBIT P1(C)OF THE ORDER NO.32011366342/2010-11 DATED 26.03.2018 ISSUED BY THE 1ST RESPONDENT CANCELLING THE PERMISSION GRANTED TO PAY TAX AT THE COMPOUNDED RATE FOR THE YEAR 2012-13 EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C)NO.11335/2018 DATED 04.04.2018. W.P.(C) No.25233/2018 & Conn. Case -45- APPENDIX OF WP(C) 15974/2018 PETITIONER'S/S EXHIBITS: EXT. P1 COPY OF ANNUAL RETURN FOR THE YEAR 2014-15 DATED 26.11.2015 EXT.P2 COPY OF ASSESSMENT ORDER DATED 29.01.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014- 15 EXT.P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C)NO.13552 OF 2018. W.P.(C) No.25233/2018 & Conn. Case -46- APPENDIX OF WP(C) 18773/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ORDER NO.32151346705/13-14 DATED 27.02.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF ORDER IN W.P.(C) NO.11335 OF 2018 DATED 04.04.2018. W.P.(C) No.25233/2018 & Conn. Case -47- APPENDIX OF WP(C) 18972/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF PRE-ASSESSMENT NOTICE NO.IBK(B)/2014-15 DATED 15-3-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2014-15. EXHIBIT P2 AOF THE NOTICE FOR PERSONAL HEARING DATED 3-5-2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P3 AOF THE INTERIM ORDER DATED 4-4-2018 PASSED IN WP(C)NO.11335 OF 2018 BY THE HON'BLE HIGH COURT OF KERALA.

W.P.(C) No.25233/2018 & Conn. Case -48- APPENDIX OF WP(C) 19372/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO. 32130240862/2011-12 DATED 23.4.2018 OF THE 1ST RESPONDENT. EXHIBIT P2OF THE ORDER DATED 04.04.2018 IN WP(C) NO. 11335/18. W.P.(C) No.25233/2018 & Conn. Case -49- APPENDIX OF WP(C) 19375/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF PENALTY ORDER NO.OR 291/17-18 (277/13-14) DATED 06-01-2018. W.P.(C) No.25233/2018 & Conn. Case -50- APPENDIX OF WP(C) 19974/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF ORDER IN WPC NO. 11335/18 OF THIS HON'BLE COURT.

W.P.(C) No.25233/2018 & Conn. Case -51- APPENDIX OF WP(C) 20573/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF ASSESSMENT ORDER FOR THE YEAR 2012-2013 DATED 28-03-2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF ORDER ISSUED BY THIS COURT IN SIMILAR WRIT PETITIONS AND PASSED INTERIM ORDER IN WPC NO.13930/2018, DATED 13-04-2018. W.P.(C) No.25233/2018 & Conn. Case -52- APPENDIX OF WP(C) 24573/2018 PETITIONER'S/S EXHIBITS: EXHIBT P1 COPY OF ORDER DATED 05-06-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 67(1) FOR THE YEAR 2013-14 EXHIBIT P2 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.25233/2018 & Conn. Case -53- APPENDIX OF WP(C) 37570/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 PHOTOSTAT COPY OF THE ORDER NO.OR.299/15-16 DATED 03.03.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 PHOTOSTAT COPY OF THE ORDER IN K V A T A 450/2018 DATED 30.06.2018 ISSUED BY THE SECOND RESPONDENT.

W.P.(C) No.25233/2018 & Conn. Case -54- APPENDIX OF WP(C) 37767/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE DATED 04.10.2018 ISSUED U/S/ 25(1) OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2OF THE ORDER DATED 04.04.2018 OF THE HON'BLE HIGH COURT IN W.P.(C) NO.11335 OF 2018. W.P.(C) No.25233/2018 & Conn. Case -55- APPENDIX OF WP(C) 37969/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. W.P.(C) No.25233/2018 & Conn. Case -56- APPENDIX OF WP(C) 38570/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF SUMMONS DATED 7.7.2018 ISSUED BY 4THR RESPONDENT EXHIBIT P2OF ORDER DATED 27.4.2018 IN WPC.14625/2018

W.P.(C) No.25233/2018 & Conn. Case -57- APPENDIX OF WP(C) 39969/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 320711 (FAR 2036/17-18 2006-07) DATED 31.10.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF THE ASSESSMENT ORDER NO. 320711 (FAR 2037/17-18 2007-08) DATED 31.10.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P3OF THE ASSESSMENT ORDER NO. 320711 (FAR 2038/17-18 2008-09) DATED 31.10.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P4OF THE ASSESSMENT ORDER NO. 320711 (FAR 2039/17-18 2009-10) DATED 31.10.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P5OF THE ASSESSMENT ORDER NO. 320711 (FAR 2040/17-18 (2010-11) DATED 31.10.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P6OF THE ASSESSMENT ORDER NO. 320711 (FAR 2041/17-18 (2011-12) DATED 31.10.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P7OF THE ASSESSMENT ORDER NO. 320711 (FAR 2042/17-18 2012-13) DATED 31.10.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P8OF THE ASSESSMENT ORDER NO. 320711 (FAR 2043/17-18 (2013-14) DATED 31.10.2018 ISSUED BY THE 1ST RESPONDENT

W.P.(C) No.25233/2018 & Conn. Case -58- APPENDIX OF WP(C) 39970/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT OF ODER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P1 A COPY OF ASSESSMENT OF ODER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P1 B COPY OF ASSESSMENT OF ODER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P1 C COPY OF ASSESSMENT OF ODER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P1 D COPY OF ASSESSMENT OF ODER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18

W.P.(C) No.25233/2018 & Conn. Case -59- APPENDIX OF WP(C) 40366/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ORDER NO. 32151212864/2011-12 DATED 27-11-2017 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF ORDER NO. 32151212864/2014-15 DATED 30-08-2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P3OF ORDER IN W.P(C) NO. 11335 OF 2018 DATED 04-04-2018

W.P.(C) No.25233/2018 & Conn. Case -60- APPENDIX OF WP(C) 40568/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FILED BY THE PETITIONER FOR THE YEAR 2014-15 DATED 30.06.2015. EXHIBIT P2 COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 28.09.2016. EXHIBIT P3 COPY OF THE REPLY FILED BY THE PETITIONER FOR THE YEAR 2014-15 DATED 24.03.2017. EXHIBIT P4 COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 29.09.2018. EXHIBIT P5 COPY OF THE REPLY FILED BY THE PETITIONER FOR THE YEAR 2014-15 DATED 03.12.2018. EXHIBIT P6 COPY OF THE ASSESSMENT ORDER DATED 26.09.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014- 15 EXHIBIT P7 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HONOURABLE COURT IN W.P(C)NO.13552 OF 2018. W.P.(C) No.25233/2018 & Conn. Case -61- APPENDIX OF WP(C) 41966/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER DATED 10/10/2018, ISSUED BY THE 2ND RESPONDENT.