A.Krishnakumar vs. The Assistant Commissioner Of State Tax

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WP(C)/35104/2018HC KeralaGSTCNR KLHC01080603201818 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU60 pages

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NO.32050596385/2016-17/20.08.2018 ALONG WITH DEMAND NOTICE.

-44- WP(C).No. 31705 of 2018 & CON. CASES APPENDIX OF WP(C) 32903/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2013-14. EXHIBIT P1 (A) COPY OF ANNUAL RETURN FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF NOTICE DATED 06.8.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P2 (A) COPY OF NOTICE DATED 06.8.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P3 COPY OF THE REPLY DATED 25.9.2018 FILED BEFORE THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P3 (A) COPY OF THE REPLY DATED 28.9.2018 FILED BEFORE THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P3 (B) COPY OF THE ADJOURNMENT LETTER DATED 25.9.2018 FILED BY THE PETITIONER FOR THE YEAR 2014-15. EXHIBIT P3 (C) COPY OF THE ADJOURNMENT LETTER DATED 04.10.2018 FILED BY THE PETITIONER FOR THE YEARS 2013-14 AND 2014-15. EXHIBIT P4 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC.NO.13552 OF 2018. -45- WP(C).No. 31705 of 2018 & CON. CASES APPENDIX OF WP(C) 34102/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF RETURN DATED 5.6.2017 SUBMITTED FOR THE YEAR 2016-17, BEFORE 1ST RESPONDENT. EXHIBIT P2OF AUDIT REPORT IN FORM NO.13 AND 13A SUBMITTED BY THE PETITIONER FOR THE YEAR 2016-17. EXHIBIT P3OF NOTICE DATED 2.8.2018 SERVED TO PETITIONER ON 15.10.2018 BY 1ST RESPONDENT U/S.25(1)OF KVAT ACT 2003 IN PROPOSING BEST JUDGMENT ASSESSMENT FOR 2016-17 IN ESTIMATING PROFIT WITHOUT CONSIDERING EXT. P2. EXHIBIT P4OF EXTRAORDINARY GAZETTE OF INDIA DATED 8.9.2016 PUBLISHED BY 5TH RESPONDENT FOR 101ST AMENDMENT ACT 2016 MADE IN CONSTITUTION OF INDIA. EXHIBIT P5OF 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.

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-47- WP(C).No. 31705 of 2018 & CON. CASES APPENDIX OF WP(C) 34501/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 27/06/2018 FOR THE ASSESSMENT YEAR 2013-14 PASSED BY THE 4TH RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER DATED 28/06/2018 FOR THE ASSESSMENT YEAR 2015-16 PASSED BY THE 4TH RESPONDENT.

-48- WP(C).No. 31705 of 2018 & CON. CASES APPENDIX OF WP(C) 34901/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED 26.9.2018. -49- WP(C).No. 31705 of 2018 & CON. CASES APPENDIX OF WP(C) 35104/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 31/08/2018 EXHIBIT P2OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 11.08.2018

-50- WP(C).No. 31705 of 2018 & CON. CASES APPENDIX OF WP(C) 35304/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 04.04.2018. EXHIBIT P1 (A) AOF THE NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 04.04.2018. EXHIBIT P2 AOF THE REPLY AGAINST EXT.P1 NOTICE DATED 13.08.2018 FILED BY THE PETITIONER. EXHIBIT P2 (A) AOF THE REPLY AGAINST EXT.P1(A) NOTICE DATED 13.08.2018 FILED BY THE PETITIONER. EXHIBIT P3 AOF THE ASSESSMENT ORDER FOR THE YEAR 2011-12 PASSED BY THE 1ST RESPONDENT DATED 31.08.2018. EXHIBIT P3 (A) AOF THE ASSESSMENT ORDER FOR THE YEAR 2012-13 PASSED BY THE 1ST RESPONDENT DATED 31.08.2018. -51- WP(C).No. 31705 of 2018 & CON. CASES APPENDIX OF WP(C) 35501/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE REPLY FILED BY THE PETITIONER FOR THE YEAR 2015-16 DATED 09.09.2017. EXHIBIT P1 (A) AOF THE REPLY FILED BY THE PETITIONER FOR THE YEAR 2016-17 DATED 09.09.2017. EXHIBIT P2 AOF THE ORDER U/S. 67(1) FOR THE YEAR 2015-16 DATED 28.09.2017. EXHIBIT P2 (A) AOF THE ORDER U/S. 67(1) FOR THE YEAR 2016-17 DATED 28.09.2017. EXHIBIT P3 AOF THE APPELLATE ORDER ARISING FROM EXT.P2 PENALTY ORDER DATED 28.04.2018. EXHIBIT P3 (A) AOF THE APPELLATE ORDER ARISING FROM EXT.P2(A) PENALTY ORDER DATED 28.04.2018. EXHIBIT P4 AOF RR NOTICE FOR THE YEAR 2015- 16 DATED 20-12-2017 ALONG WITH ENGLISH TRANSLATION. EXHIBIT P4(A) AOF THE RR NOTICE FOR THE YEAR 2016-17 DATED 20.12.2017 ALONG WITH ENGLISH TRANSLATION.

-52- WP(C).No. 31705 of 2018 & CON. CASES APPENDIX OF WP(C) 35705/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2013-14 DATED 31.01.2018. EXHIBIT P2 AOF THE REVENUE RECOVERY NOTICE ISSUED IN FORM NO.1 DATED 15.10.2018 ALONG WITH ENGLISH TRANSLATION. EXHIBIT P2 (A) AOF THE REVENUE RECOVERY NOTICE ISSUED IN FORM NO.10 DATED 15.10.2018 ALONG WITH ENGLISH TRANSLATION.

-53- WP(C).No. 31705 of 2018 & CON. CASES APPENDIX OF WP(C) 36304/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE NOTICE DATED 21.06.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT EXHIBIT P2 AOF THE NOTICE DATED 21.06.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT

-54- WP(C).No. 31705 of 2018 & CON. CASES APPENDIX OF WP(C) 36703/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY PROPOSAL NOTICE DATED 27/09/2018 ISSUED U/S.67(1) OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P2OF THE ORDER DATED 04/04/2018 OF THE HON'BLE HIGH COURT IN W.P.(C) NO.11335 OF 2018. -55- WP(C).No. 31705 of 2018 & CON. CASES APPENDIX OF WP(C) 37305/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.32080225904/2013-14 DATED 01.11.2018. -56- WP(C).No. 31705 of 2018 & CON. CASES APPENDIX OF WP(C) 37504/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE NOTICE NO.32081026544/2013 -14 DATED 07.10.2018 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE REPLY FILED AGAINST EXT.P1 DATED 29.10.2018 FOR THE YEAR 2013-14. EXHIBIT P3 THEOF THE ASSESSMENT ORDER NO.320810226544/2013-14 DATED 31.10,2018 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P4 THEOF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016. EXHIBIT P5 THEOF THE UNION LIST (LIST -I) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P6 THEOF STATE LIST (LIST-II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P7 THEOF THE NOTIFICATION NO:SO 2986(E) DATED 16.9.2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P8 THEOF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN WPC.NO. 11335/18 DATED 04.04.2018. -57- WP(C).No. 31705 of 2018 & CON. CASES APPENDIX OF WP(C) 37702/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE REPLY DATED 28-02-2018 AS AGAINST THE PRE-ASSESSMENT NOTICE FOR THE YEAR 2011-12 EXHIBIT P1(A) AOF THE REPLY DATED 28-02-2018 AS AGAINST THE PRE-ASSESSMENT NOTICE FOR THE YEAR 2012-13 EXHIBIT P2 AOF THE PROCEEDINGS OF ASSESSMENT FOR THE YEAR 2011-12 DATED 10- 07-2018 EXHIBIT P2 (A) AOF THE PROCEEDINGS OF ASSESSMENT FOR THE YEAR 2012-13 DATED 25- 10-2018

-58- WP(C).No. 31705 of 2018 & CON. CASES APPENDIX OF WP(C) 37904/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE NO.32151364222/2013-14 DATED 10.10.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P1 AOF THE PRE-ASSESSMENT NOTICE NO.32151364222/2014-15 DATED 29.6.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC.NO.11335/2018 DATED 4.4.2018. -59- WP(C).No. 31705 of 2018 & CON. CASES APPENDIX OF WP(C) 37905/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ANNUAL RETURN FOR THE YEAR 2014-15 DATED 17.9.2016. EXHIBIT P2 COPY OF THE ASSESSMENT ORDER DATED 2.2.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HONOURABLE COURT IN WPC.NO.13552 OF 2018. EXHIBIT P4 COPY OF REVENUE RECOVERY NOTICE ISSUED BY THE 4TH RESPONDENT DATED 28.5.2018. -60- WP(C).No. 31705 of 2018 & CON. CASES APPENDIX OF WP(C) 38105/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 17/10/18 ISSUED BY 1ST RESPONDENT UNDER SEC 25(1) OF KVAT ACT FOR THE YEAR 2011-12. EXHIBIT P2 COPY OF NOTICE DATED 17/10/18 ISSUED BY 1ST RESPONDENT UNDER SEC 25(1) OF KVAT ACT FOR THE YEAR 2012-13. EXHIBIT P3 COPY OF NOTICE DATED 17/10/18 ISSUED BY 1ST RESPONDENT UNDER SEC 25(1) OF KVAT ACT FOR THE YEAR 2014-15. EXHIBIT P4 COPY OF NOTICE DATED 20/10/18 ISSUED BY 1ST RESPONDENT UNDER SEC 25(1) OF KVAT ACT FOR THE YEAR 2015-16. EXHIBIT P5 COPY OF NOTICE DATED 24/10/18 ISSUED BY 1ST RESPONDENT UNDER SEC 25(1) OF KVAT ACT FOR THE YEAR 2016-17.

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.