Seemas Wedding Collections vs. Assistant Commissioner

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WP(C)/26867/2018HC KeralaGSTCNR KLHC01058454201818 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU46 pages

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NO.32081170173/2016-17 DATED 28.03.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2016-17. EXHIBIT P4OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 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 REVENUE RECOVERY NOTICE NO.A2-1031/2018-19, RRC NO.15/2018-19 DATED 10.05.2018 FOR THE YEAR 2016-17 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT P9OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN W.P.(C) NO.11335 DATED 04.04.2018. -30- WP(C).No. 20066 of 2018 & CON. CASES APPENDIX OF WP(C) 16471/2018 PETITIONER'S/S EXHIBITS: EXHIBTI P1:OF THE ASSESSMENT ORDER NO.32071606132/2013-14 DATED 31.3.2018. -31- WP(C).No. 20066 of 2018 & CON. CASES APPENDIX OF WP(C) 16872/2018 PETITIONER'S/S EXHIBITS: EXT.P1. THEOF THE REGISTRATION CERTIFICATE NO. 32050627773 DATED 12-1- 2017. EXT.P2. THEOF THE GST REGISTRATION CERTIFICATE EXT.P3. THEOF THE ANNUAL RETURN IN FORM NO. 10 FOR THE YEAR 2013-14. EXT.P4. THEOF THE ANNUAL RETURN FOR THE YEAR ENDED ON 31-3-2015. EXT.P5. THEOF THE NOTICE NO. ISK.111 CR/8 2017-18(2013-14) DATED 24-4-2018. EXT.P6. THEOF THE NOTICE NO. IS. III CR- 39/2014-15 DATED 24-4-2018. EXT.P7. THEOF THE LETTER DATED 7-5-2018 FOR 2013-14. EXT.P8. THEOF THE LETTER DATED 7-5-2018 FOR 2014-15. EXT.P9. THEOF THE NOTICE NO. ISK. 111 CR/8/2017-18(2013-14) DATED 9-5-2018. EXT.P10. THEOF THE NOTICE NO. ISK.III CR/39/2014-15 DATED 9-5-2018. -32- WP(C).No. 20066 of 2018 & CON. CASES APPENDIX OF WP(C) 22469/2018 PETITIONER'S/S EXHIBITS: EXT.P1OF THE NOTICE ISSUED TO THE PETITIONER DATED 22.02.2018 FOR 2013-2014. EXT.P2OF THE NOTICE ISSUED TO THE PETITIONER DATED 22.02.2018 FOR 2014-2015. EXT.P3OF THE NOTICE ISSUED TO THE PETITIONER DATED 22.02.2018 FOR 2015-2016. EXT. P4OF THE REPLY FILED BY THE PETITIONER DATED 12.04.2018 FOR 2013-2014. EXT.P5OF THE REPLY FILED BY THE PETITIONER DATED 12.04.2018 FOR 2014-2015. EXT.P6OF THE REPLY FILED BY THE PETITIONER DATED 12.04.2018 FOR 2015-2016. EXT.P7OF THE LETTER FILED BY THE PETITIONER DATED 12.04.2018 FOR 2013-2014. EXT.P8OF THE ASSESSMENT ORDER BEARING NO.32150347907/2013-14 DATED 22.05.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-2014. EXT.P9OF THE ASSESSMENT ORDER BEARING NO.32150347907/2014-15 DATED 22.05.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-2015. EXT.P10OF THE ASSESSMENT ORDER BEARING NO.32150347907/2015-16 DATED 22.05.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-2016. EXT. P11OF THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-2014 DATED 22.05.2018. EXT. P12OF THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-2015 DATED 22.05.2018. EXT.P13OF THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-2016 DATED 22.05.2018. EXT. P14 AOF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C).NO.11335 OF 2018 DATED 04.04.2018. EXT.P15OF THE NOTICE OF THE 1ST

-33- WP(C).No. 20066 of 2018 & CON. CASES RESPONDENT DATED 27.06.2018 FOR 2014-2015 UNDER SECTION 25(1). EXT.P16OF THE REPLY FILED BY THE PETITIONER DATED 13.07.2018 TO THE NOTICE OF THE 1ST RESPONDENT. EXT.P17OF THE REVISED ASSESSMENT ORDER BEARING NO.32150347907/2014-15 DATED 16-7- 2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-2015. EXT.P18OF THE REVISED DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-2015 DATED 16.07.2018. -34- WP(C).No. 20066 of 2018 & CON. CASES APPENDIX OF WP(C) 24670/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1:OF THE ASSESSMENT ORDER NO.32081143364/2015-16 DATED 28.06.2018. -35- WP(C).No. 20066 of 2018 & CON. CASES APPENDIX OF WP(C) 25267/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 14.06.2018 ALONG WITH DEMAND NOTICE DATED 14.06.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2 AOF THE INTERIM ORDER DATED 04.04.2018 PASSED IN WPC.NO. 11335/2018 BY THE HON'BLE HIGH COURT OF KERALA

-36- WP(C).No. 20066 of 2018 & CON. CASES APPENDIX OF WP(C) 25867/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32071809396/2014-15 DATED 15-3-2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF THE ASSESSMENT ORDER NO.32071809396/2015-16 DATED 15-3-2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P3OF THE DEMAND NOTICE IN FORM 1 BEARING NO.A5-2395/18 DATED 11-6-2018 ISSUED BY THE 4TH RESPONDENT EXHIBIT P4OF THE DEMAND NOTICE IN FORM 1 BEARING NO.A5-2396/18 DATED 11-6-2018 ISSUED BY THE 4TH RESPONDENT.

-37- WP(C).No. 20066 of 2018 & CON. CASES APPENDIX OF WP(C) 26267/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE ASSESSMENT ORDER OF THE YEAR 2014-2015 DATED 17.10.2017 ALONG WITH ITS CORRESPONDING DEMAND NOTICES IN FORM NO.12 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P1A THEOF THE ASSESSMENT ORDER FOR THE YEAR 2015-2016 DATED 27.09.2017 ALONG WITH ITS CORRESPONDING DEMAND NOTICES IN FORM NO.12 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE ORDER ISSUED BY THIS COURT IN SIMILAR WRIT PETITIONS AND PASSED INTERIM ORDERS IN WPC NO.13930/2018 DATED 13.04.2018. -38- WP(C).No. 20066 of 2018 & CON. CASES APPENDIX OF WP(C) 26270/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE PRE ASSESSMENT NOTICE UNDER SECTION 25(1) OF THE KVAT ACT, 2003 ISSUED BY THE FIRST RESPONDENT.

-39- WP(C).No. 20066 of 2018 & CON. CASES APPENDIX OF WP(C) 26669/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE PENALTY ORDER FOR THE YEAR 2016-17 DATED 25.4.20178. EXHIBIT P2:OF THE DEMAND NOTICE FOR THE YEAR 2016-17 DATED 05.05.2018. -40- WP(C).No. 20066 of 2018 & CON. CASES APPENDIX OF WP(C) 26866/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 11.07.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16. EXHIBIT P1(A) COPY OF NOTICE DATED 11.07.2018 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. -41- WP(C).No. 20066 of 2018 & CON. CASES APPENDIX OF WP(C) 26867/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF MONTHLY RETURN FOR THE MONTH MARCH 2013 DATED 09.10.2013. EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 14.06.2018. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018. -42- WP(C).No. 20066 of 2018 & CON. CASES APPENDIX OF WP(C) 28268/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER PASSED FOR 2015-16 DATED 25.01.2018. EXHIBIT P2 AOF THE JUDGMENT OF THIS HON'BLE HIGH COURT OF KERALA IN WP(C) NO.13136/2018/DATED 29.05.2018. EXHIBIT P3 AOF THE PRE-ASSESSMENT NOTICE ISSUED FOR 2015-16 DATED 25.04.2018. -43- WP(C).No. 20066 of 2018 & CON. CASES APPENDIX OF WP(C) 28269/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 30.6.2018 ISSUED U/S.25(1) OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2OF THE ORDER DATED 4.4.2018 OF THE HON'BLE HIGH COURT IN WPC.NO.11335/2018. -44- WP(C).No. 20066 of 2018 & CON. CASES APPENDIX OF WP(C) 28668/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32081191495/2013-14 DATED 30.07.2018. -45- WP(C).No. 20066 of 2018 & CON. CASES APPENDIX OF WP(C) 28867/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2011-12. EXHIBIT P1 A COPY OF ANNUAL RETURN FOR THE YEAR 2012-13. EXHIBIT P1 B COPY OF ANNUAL RETURN FOR THE YEAR 2013-14. EXHIBIT P2 COPY OF ORDER DATED 28-02-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2011-12. EXHIBIT P2 A COPY OF ORDER DATED 28-02-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2012-13. EXHIBIT P2 B COPY OF ORDER DATED 28-02-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14. 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 OF NOTICE DATED 18-07-2018 ISSUED BY THE 4TH RESPONDENT UNDER THE RR ACT AND ITS ENGLISH TRANSLATION.

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