Kalyan Jewellers vs. The Asst. Commissioner (Assmt)

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WP(C)/33583/2018HC KeralaGSTCNR KLHC01077060201816 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU62 pages

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NO.CR.13/2016-17(2014-15)DATED 14.02.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2014-15. EXHIBIT P3A:OF THE PENALTY ORDER NO.CR.13/2016-17(2015-16)DATED 14.02.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FO THE YEAR 2015-16 EXHIBIT P3B:OF THE PENALY ORDER NO.CR.13/2016-17(2016-17)DATED 14.02.2018 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 1)TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA.

-49- WP(C).No. 33583 of 2018 & CONN. CASES EXHIBIT P6OF THE UNION LIST(LIST 11)TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P7OF THE NOTIFICATION NO:SO2986A(E)DATED 16.09.2016 ISSUED BY THE DEPARTMENT OF REVENUE,GOVERNMENT OF INDIA EXHIBIT P8OF THE JUDGMENT BY HON'BLE COURT OF KERALA IN W.P(C)NO.11335 DATED 04.04.2018. -50- WP(C).No. 33583 of 2018 & CONN. CASES APPENDIX OF WP(C) 18393/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32011384228/2015-16 DATED 19.9.2017 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER NO.32011384228/2016-17 DATED 19.9.2017 FOR THE YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3OF THE ASSESSMENT ORDER NO.32011384228/2017-18(1ST QUARTER) DATED 19.9.2017 FOR THE YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4OF THE ORDER DATED 4.4.2018 IN WP(C) NO.11335/2018(N) OF HON'BLE HIGH COURT OF KERALA.

-51- WP(C).No. 33583 of 2018 & CONN. CASES APPENDIX OF WP(C) 19392/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2016-17 DATED 15.6.2017 EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 24.4.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO 13552/2018

-52- WP(C).No. 33583 of 2018 & CONN. CASES APPENDIX OF WP(C) 20593/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 EXHIBIT P1OF ASSESSMENT ORDER NO.32111274958/2014-15 DATED 03-03-2018

-53- WP(C).No. 33583 of 2018 & CONN. CASES APPENDIX OF WP(C) 20794/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF LAST MONTHLY RETURN OF THE YEAR 2014-15 FILED BY THE PETITIONER FOR THE MONTH OF NOVEMBER 2014 DATED 24.12.2014 EXHIBIT P2 COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 2.3.2018 EXHIBIT P3 COPY OF THE REPLY TO EXHIBIT P2 DATED 21.3.2018 FILED BY THE PETITIONER EXHIBIT P4 COPY OF ASSESSMENT ORDER DATED 16.4.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P5 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO 13552/2018

-54- WP(C).No. 33583 of 2018 & CONN. CASES APPENDIX OF WP(C) 30916/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.3208586499/2013-14 DATED 23.8.2018. -55- WP(C).No. 33583 of 2018 & CONN. CASES APPENDIX OF WP(C) 32982/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE IST RESPONDENT FOR THE YEAR 2014-15 DATED 26.9.2018. -56- WP(C).No. 33583 of 2018 & CONN. CASES APPENDIX OF WP(C) 32984/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09 DATED 13.3.2018. EXHIBIT P1 A COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10 DATED 13.3.2018. EXHIBIT P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 24.4.2018. EXHIBIT P2 A COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 24.4.2018. EXHIBIT P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 14.8.2018. EXHIBIT P3 A COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 14.8.2018. -57- WP(C).No. 33583 of 2018 & CONN. CASES APPENDIX OF WP(C) 37785/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE GST REGISTRATION CERTIFICATE DATED 13/06/2018. EXHIBIT P2OF THE NOTICE OF THE 1ST RESPONDENT DATED 23/06/2017. EXHIBIT P3OF THE REPLY DATED 12/07/2017 ISSUED BY THE COUNSEL OF THE PETITIONER TO THE 1ST RESPONDENT. EXHIBIT P4OF THE NOTICE OF THE 1ST RESPONDENT DATED 12/11/2018. -58- WP(C).No. 33583 of 2018 & CONN. CASES APPENDIX OF WP(C) 38581/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32070281152/2012-13 DATED 31/10/2018 ISSUED BY THE 1ST RESPONDENT

-59- WP(C).No. 33583 of 2018 & CONN. CASES APPENDIX OF WP(C) 38783/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ORIGINAL ANNUAL RETURN E-FILED ON 02/10/2015 THROUGH KVATIS FOR THE YEAR 2013-14 BEFORE THE 1ST RESPONDENT. EXHIBIT P2OF THE KVAT ASSESSMENT ORDER PASSED U/S.25(1) OF THE KVAT ACT ON 30/06/2018 FOR THE YEAR 2013-14 BY 1ST RESPONDENT. EXHIBIT P3OF DEMAND NOTICE DATED 16/07/2018 ISSUED DEMANDING ASSESSED TAX AND INTEREST FOR THE YEAR 2013-14 BY 1ST RESPONDENT PURSUANT TO EXBT. P2 ASSESSMENT ORDER TO THE PETITIONER. EXHIBIT P4OF THE CONSTITUTION (101ST AMENDMENT) ACT, 2016 DATED 08/09/16 PUBLISHED IN THE EXTRAORDINARY GAZETTE OF INDIA. EXHIBIT P5OF INTERIM ORDER GRANTED BY THIS HON'BLE COURT IN WPC NO.11335/2018 DATED 04/04/2018. -60- WP(C).No. 33583 of 2018 & CONN. CASES APPENDIX OF WP(C) 39181/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P1 A COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. -61- WP(C).No. 33583 of 2018 & CONN. CASES APPENDIX OF WP(C) 40385/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32040868184/2012-13 UNDER THE KVAT ACT, DATED 4.4.2018 EXHIBIT P2OF THE DEMAND NOTICE DATED 15.11.2018 ISSUED U/S. 7 AND 34 OF THE KERALA REVENUE RECOVERY ACT. 1968 EXHIBIT P3OF THE OBJECTION DATED 1.12.2018 AGAINST EXT.P2

-62- WP(C).No. 33583 of 2018 & CONN. CASES NAPPENDIX OF WP(C) 41182/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER UNDER SECTION 25 (1) OF THE KVAT ACT DATED 29.11.2018 FOR THE YEAR 2014-2015 ISSUED BY FIRST RESPONDENT TO THE PETITIONER EXHIBIT P2OF THE INTERIM STAY ORDER IN WPC NO. 13930 OF 2018 DATED 13TH APRIL 2018

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