Chothy'S Building & Promoters PVT. LTD vs. State Tax Officer (Works Contract)

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WP(C)/18310/2018HC KeralaGSTCNR KLHC01049897201818 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU50 pages

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NO.32070357382/14-15 DATED 30-4-2018 EXHIBIT P2OF THE ASSESSMENT ORDER NO.32070357382/2015-16 DATED 30-4-20118. WPC No.18104 of 2018 37 APPENDIX OF WP(C) 19304/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1-OF THE PENALTY ORDER NO.ISE/VII/43/2013-14 DATED 01/01/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2-OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C)NO.11335/2018 DATED 04/04/2018. EXHIBIT P3-OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 5TH RESPONDENT DEMANDING THE PAYMENT OF THE ASSESSED TAX IN EXHIBIT P1 ORDER DATED 23/03/2018. WPC No.18104 of 2018 38 APPENDIX OF WP(C) 20104/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE ASSESSMENT ORDER NO.32151578804/2016-17 DATED 25.04.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2.OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P. (C)NO.11335/2018 DATED 04.04.2018

WPC No.18104 of 2018 39 APPENDIX OF WP(C) 20501/2018 PETITIONER'S/S EXHIBITS: EXT.P1 COPY OF ANNUAL RETURN FOR THE YEAR 2014-15 DTD.30.06.2015. EXT.P2 COPY OF ASSESSMENT ORDER DTD.28.04.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXT.P3 COPY OF INTERIM ORDER DTD.13.04.2018 ISSUED BY THIS HON'BLE COURT IN WPC.NO.13552 OF 2018. WPC No.18104 of 2018 40 APPENDIX OF WP(C) 20502/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ANNUAL RETURN FILED BY THE PETITIONER FOR THE YEAR 2015-16 DATED 31.07.2016. EXHIBIT P1(A)OF THE ANNUAL RETURN FILED BY THE PETITIONER FOR THE YEAR 2016-17 DATED 31.05.2017. EXHIBIT P2OF THE ORDER ISSUED BY THIS COURT IN W.P[C] 3535 OF 2017 DATED 11.8.2017. EXHIBIT P3OF THE ASSESSMENT ORDER FOR THE YEAR 2015-16 DATED 30.04.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3(A)OF THE ASSESSMENT ORDER FOR THE YEAR 2016-17 DATED 30.04.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4OF THE INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P[C]NO.13552 OF 2018. WPC No.18104 of 2018 41 APPENDIX OF WP(C) 20701/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN DATED 21.07.2011 E-FILED FOR THE YEAR 2010-11 THROUGH KVATIS BEFORE THE 1ST RESPONDENT BY THE PETITIONER. EXHIBIT P2OF THE PRE-ASSESSMENT NOTICE DATED 27.04.2018 ISSUED BY U/S 25(1) OF KVAT ACT BY THE 1ST RESPONDENT TO PETITIONER. EXHIBIT P3OF THE REPLY DATED 28.5.2018 FILED BEFORE THE 1ST RESPONDENT AGAINST EXT.P2 NOTICE BY THE PETITIONER. EXHIBIT P4OF THE KVAT ASSESSMENT ORDER DATED 29.5.2018 FOR THE YEAR 2010-11 PASSED U/S 25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P5OF THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016 DATED 08.09.2016 PUBLISHED IN THE EXTRAORDINARY GAZETTE OF INDIA. EXHIBIT P6OF INTERIM ORDER GRANTED BY THIS HON'BLE COURT IN WP(C) NO.11335/2018 DATED 04.04.2018. WPC No.18104 of 2018 42 APPENDIX OF WP(C) 20705/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN DATED 12.07.16 E-FILED FOR THE YEAR 2015-16 THROUGH KVATIS BY THE PETITIONER. EXHIBIT P2OF THE FORM 13 & 13A AUDIT REPORT E-FILED ON 10.01.17 FOR THE YEAR 2015-16 THROUGH KVATIS BY THE PETITIONER. EXHIBIT P3OF KVAT ASSESSMENT ORDER DATED 24.05.18 FOR THE YEAR 2015-16 ISSUED BY 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P4OF THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016 DATED 08.09.16 PUBLISHED IN THE EXTRA ORDINARY GAZETTE OF INDIA. EXHIBIT P5OF INTERIM ORDER GRANTED BY THIS HON'BLE COURT IN W.P.(C) NO.11335/2018 DATED 04.04.2018. WPC No.18104 of 2018 43 APPENDIX OF WP(C) 24905/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 07.07.2018. EXHIBIT P2. COPY OF ORDER IN W.P.(C) NO.14383/18 OF THIS HON'BLE COURT DATED 27.04.2018. WPC No.18104 of 2018 44 APPENDIX OF WP(C) 25102/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE DEMAND NOTICE DATED 28.02.2018 FOR THE FINANCIAL YEAR 2011-12. EXHIBIT P2.OF THE CERTIFICATE OF RECOVERY DATED 12.06.2018 FOR THE FINANCIAL YEAR 2011-12 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P3.OF THE DEMAND NOTICE DATED 06.06.2018 FOR THE FINANCIAL YEAR 2102 -

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EXHIBIT P4.OF THE DEMAND NOTICE ALONG WITH THE CERTIFICATE OF RECOVERY DATED 03.07.2018 FOR THE FINANCIAL YEAR 2015-16. WPC No.18104 of 2018 45 APPENDIX OF WP(C) 26502/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE FORM NO.17A NOTICE, SECTION 47(2) NOTICE AND RECEIPT FOR PAYMENT OF MONEY ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER DATED 27.10.2016. EXHIBIT P2.OF THE NOTICE ISSUED BY THE 3RD RESPONDENT DATED 30.12.2016 TO THE PETITIONER. EXHIBIT P3.OF THE NOTICE ISSUED BY THE 3RD RESPONDENT DATED 29.11.2017 TO THE PETITIONER. EXHIBIT P4.OF THE ORDER DATED 30.12.2017 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.

WPC No.18104 of 2018 46 APPENDIX OF WP(C) 26505/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 30.05.2018 ISSUED U/S.25(1)OF THE KVAT ACT,2003 BY THE 2ND RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P2OF THE ORDER DATED 04.04.2018 OF THE HON'BLE HIGH COURT IN W.P(C)NO.11335 OF 2018. WPC No.18104 of 2018 47 APPENDIX OF WP(C) 28305/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. WPC No.18104 of 2018 48 APPENDIX OF WP(C) 29102/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32151066849/2014-15 DATED 28-07-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2014-15 EXHIBIT P1 AOF THE ASSESSMENT ORDER NO.32151066849/2015-16 DATED 28-07-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2015-16 EXHIBIT P1 BOF THE ASSESSMENT ORDER NO.32151066849/2016-17 DATED 28-07-2018 ISSUED BY THE 1ST RESPONDENT TO THE YEAR 2016-17 EXHIBIT P2OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016 EXHIBIT P3OF THE RELEVANT PAGED OF UNION LIST (LIST I) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA EXHIBIT P4OF THE RELEVANT PAGES OF STATE LIST (LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA EXHIBIT P5OF THE NOTIFICATION NO.SO 2986(E) DATED 16-09-2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA EXHIBIT P6OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN W.P.C).NO.11335/18 DATED 04-04-2018

WPC No.18104 of 2018 49 APPENDIX OF WP(C) 29103/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.32011131442/11- 12 DATED 26/07/2018 ISSUED BY THE 2ND RESPONDENT.

WPC No.18104 of 2018 50 APPENDIX OF WP(C) 29701/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 21-04-2-14 ISSUED BY THE COMMERCIAL TAX INSPECTOR, CTCP WALAYAR EXHIBIT P2 COPY OF THE RECEIPT DATED 29-04-2-14 FOR RS.64,76-/- EXHIBIT P3 COPY OF SECURITY BOND DATED 25-04-2014 EXHIBIT P4 COPY OF ORDER DATED 26-07-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 47 (6) OF THE KVAT ACT EXHIBIT P5 COPY OF INTERIM ORDER DATED 13-04-2-18 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO.13552 OF 2018 CSS/

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.