M/S. Sylcon Retail Venture vs. State Of Kerala

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WP(C)/35879/2018HC KeralaGSTCNR KLHC01082571201818 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU60 pages

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NO.32011309012/2013-14 DATED 16/8/2018 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF THE ASSESSMENT ORDER NO.32011309012/2016-17 DATED 16/8/2018 FOR THE YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT EXHIBIT P3OF THE ORDER DATED 4/4/2018 IN WP(C) NO.11335/2018 (N) OF HON'BLE HIGH COURT OF KERALA

-44- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 28679/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 13.7.2018 PASSED BY THE THIRD RESPONDENT. EXHIBIT P2OF THE INTERIM ORDER DATED 4.4.2018 PASSED BY THIS HON'BLE COURT IN WPC.NO.11335 OF 2018. EXHIBIT P2 AOF THE INTERIM ORDER DATED 15.5.2018, PASSED BY THIS HON'BLE COURT IN WPC.NO.15987 OF 2018. -45- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 28873/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY NOTICE NO.ISI- II/2011-12 DATED 28/06/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.11335/2018 DATED 04/04/2018. -46- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 28876/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 6.8.2018 ISSUED BY 1ST RESPONDENT UNDER SEC 25(1) OF KVAT ACT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF NOTICE DATED 9.8.2018 ISSUED BY 1ST RESPONDENT UNDER SEC 25(1) OF KVAT ACT FOR THE YEAR 2016-17. -47- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 28877/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.IBA 36/2017-18 (2015-16) DATED 5/7/2018

-48- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 28879/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN DATED 03.10.2013 FILED BY THE PETITIONER FOR THE YEAR 2012-

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EXHIBIT P2 COPY OF THE NOTICE DATED 23.01.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P3 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 08.08.2018 FOR THE YEAR 2012-13. EXHIBIT P4 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552 OF 2018. -49- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 29671/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32030555005/2011-12 DATED 8.5.2018 ISSUED BY THE 1ST RESPONDENT

-50- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 35278/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE NO.32091605458/2016-17 DATED 11.9.2018

-51- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 35471/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE DATED 5.10.2018 ISSUED U/S 25(1) OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P2OF THE ORDER DATED 4.4.2018 OF THE HON'BLE HIGH COURT IN WPC.11335 OF 2018

-52- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 35879/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE ISSUED BY THE 4TH RESPONDENT (AY-2013-14). EXHIBIT P2OF THE INTERIM ORDER IN W.P.(C) NO.11335/2018 OF THIS HON'BLE COURT.

-53- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 36475/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE ASSESSMENT NOTICE U/S. 25(1) OF THE KVAT ACT FOR THE YEARS 2013-14 DT. 24.09.2018

-54- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 36674/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PRE-ASSESSMENT NOTICE ISSUED U/S.25(1) FOR THE YEAR 2013-14 DATED 04-07-2018. EXHIBIT P1 A AOF THE PRE-ASSESSMENT NOTICE ISSUED U/S.25(1) FOR THE YEAR 2014-15 DATED 04-07-2018. EXHIBIT P1 B AOF THE PRE-ASSESSMENT NOTICE ISSUED U/S.25(1) FOR THE YEAR 2015-16 DATED 04-07-2018. EXHIBIT P1 C AOF THE PRE-ASSESSMENT NOTICE ISSUED U/S.25(1) FOR THE YEAR 2016-17 DATED 04-07-2018. -55- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 36873/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO 32080757782/2014-15 DATED 18.7.2018 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE REPLY FILED AGAINST EXT.P1 DATED 01.09.2018 FOR THE YEAR 2014-15. EXHIBIT P3OF THE ASSESSMENT ORDER NO.32080757782/2014-15 DATED 29.10.2018 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P4OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016 EXHIBIT P5OF THE UNION LIST (LIST 1) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P6OF THE STATE LIST (LIST 11) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P7OF THE NOTIFICATION NO.SO 2986(E) DATED 16.9.2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P8OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN WPC NO.11335 DATED 4.4.2018

-56- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 36880/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE ASSESSMENT NOTICE NO.32015222368/2015-16 DATED 17-10-2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2015-16 EXHIBIT P1 AOF THE PRE ASSESSMENT NOTICE NO.32015222368/2016-17 DATED 17-10-2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2016-17 EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT W.P.(C) NO.11335/2018 DATED 04/04/2018

-57- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 37072/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE NO.32040539195/2011-12 DATED 7.9.2018 ISSUED BY THE IST RESPONDENT.

-58- WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 37275/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 29.9.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT AGAINST EXT P1 DATED 16.10.2018 EXHIBIT P3 COPY OF ASSESSMENT ORDER DATED 29.10.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P4 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO 13552 OF 2018

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