M/S.Trinity Traders vs. The Commercial Tax Officer

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WP(C)/20129/2018HC KeralaGSTCNR KLHC01051716201816 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU60 pages

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NO.32060515869/2015-16 DATED 28-09-2017 FOR THE YEAR 2015-16 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT P5OF THE ASSESSMENT ORDER NO.32060515869/2015-16 DATED 10-04-2018 FOR THE YEAR 2015-16 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBITP6OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016 EXHIBTIP7OF THE UNION LIST (LIST I) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA EXHIBIT P8OF THE STATE LIST (LISTII) TO THE SEVENTH SCHEDULE TOT HE CONSTITUTION OF INDIA EXHIBIT P9OF THE NOTIFICATION NO.SO 2986(E) DATED 16-09-2016 ISSUED BY THE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA EXHIBIT P10OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN WPC NO.11335 DATED 04-04-2018

-43- WP(C).No. 28522 of 2018 & CONN. CASES APPENDIX OF WP(C) 19326/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 : COPY OF THE ANNUAL RETURN FOR THE YEAR 2011-2012 DATED 7-7-2012. EXHIBIT P2 : COPY OF THE ASSESSMENT ORDER DATED 17-4- 2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-2012 EXHIBIT P3 : COPY OF INTERIM ORDER DATED 13-4-2018 ISSUED BY THIS HON'BLE COURT IN WPC.NO.13552 OF 2018. -44- WP(C).No. 28522 of 2018 & CONN. CASES APPENDIX OF WP(C) 20128/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:-OF THE PRE-ASSESSMENT NOTICE NO. 32081010704/2013-14 DATED 10-05-2018 U/S. 25(1) READ WITH SECTION 8(F) OF KVAT ACT FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P1A:-OF THE PRE-ASSESSMENT NOTICE NO. 32081010704/2013-14 DATED 10-05-2018 U/S. 25(1) READ WITH SECTION 8(F) OF KVAT ACT FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2:-OF THE ADJOURNMENT REQUEST DATED 31-05-2018 FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P3:-OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016 EXHIBIT P4:-OF THE UNION LIST(LIST I) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P5:-OF THE STATE LIST (LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P6:-OF THE NOTIFICATION NO: SO 2986 (E) DATED 16-09-2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P7:-OF THE INTERIM ORDER ISSUED BY THE HONOURABLE COUR OF KERALA IN WPC NO. 11335 DATED 04-04-2018. -45- WP(C).No. 28522 of 2018 & CONN. CASES APPENDIX OF WP(C) 20129/2018 PETITIONER'S/S EXHIBITS: EXT.P1 COPY OF THE ANNUAL RETURN DATED 21/01/2016 E-FILED FOR THE YEAR 2014-15 THROUGH KVATIS BEFORE THE 1ST RESPONDENT BY THE PETITIONER. EXT.P2 COPY OF THE ANNUAL RETURN DATED 14/11/2016 E-FILED FOR THE YEAR 2015-16 THROUGH KVATIS BEFORE THE 1ST RESPONDENT BY THE PETITIONER. EXT.P3 COPY OF THE ANNUAL RETURN DATED 29/05/2018 E-FILED FOR THE YEAR 2016-17 THROUGH KVATIS BEFORE THE 1ST RESPONDENT BY THE PETITIONER. EXT.P4 COPY OF THE KVAT ASSESSMENT ORDER DATED 30/11/2017 FOR THE YEAR 2014-15 PASSED U/S. 24 OF THE KVAT ACT BY 1ST RESPONDENT TO THE PETITIONER. EXT.P5 COPY OF THE KVAT ASSESSMENT ORDER DATED 30/11/2017 FOR THE YEAR 2015-16 PASSED U/S. 24 OF THE KVAT ACT BY 1ST RESPONDENT TO THE PETITIONER. EXT.P6 COPY OF THE KVAT ASSESSMENT ORDER DATED 30/11/2017 FOR THE YEAR 2016-17 PASSED U/S.24 OF THE KVAT ACT BY 1ST RESPONDENT TO THE PETITIONER. EXT.P7 COPY OF THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016 DATED 08/09/2016 PUBLISHED IN THE EXTRAORDINARY GAZETTE OF INDIA. EXT.P8 COPY OF THE INTERIM ORDER GRANTED BY THIS HONOURABLE COURT IN WP(C) NO.11335/2018 DATED 04/04/2018. -46- WP(C).No. 28522 of 2018 & CONN. CASES APPENDIX OF WP(C) 20726/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. THEOF ASSESSMENT ORDER FOR THE YEAR 2017-2018 DATED 31.5.2018 AND DEMAND NOTICE BETWEEN NOTICE THEREON ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXHIBIT P2.OF THE ORDER ISSUED BY THIS COURT IN SIMILAR WRIT PETITIONS AND PASSED INTERIM ORDERS IN W.P.(C)NO.13930/2018, DATED 13.4.2018

-47- WP(C).No. 28522 of 2018 & CONN. CASES APPENDIX OF WP(C) 20727/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. THEOF ASSESSMENT ORDER FOR THE YEAR 2012-2013 DATED 27.3.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXHIBIT P2.OF THE ORDERS ISSUED BY THIS COURT IN SIMILAR WRIT PETITIONS AND PASSED INTERIM ORDERS IN W.P.(C)NO.13930/2018 DATED 13.04.2018

-48- WP(C).No. 28522 of 2018 & CONN. CASES APPENDIX OF WP(C) 20730/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE CERTIFICATE OF INCORPORATION. EXHIBIT P2OF THE ORDER NO.LT-320152 72307/2013-2014 DATED 20.03.2018 EXHIBIT P3OF THE ORDER NO.LT-320152 72307/2014-2015 DATED 20.03.2018

-49- WP(C).No. 28522 of 2018 & CONN. CASES APPENDIX OF WP(C) 24727/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE PRE-ASSESSMENT NOTICE NO.32051656034/2015-16 DATED 30.06.2018 ISSUED BY THE 1ST RESPONDENT.

-50- WP(C).No. 28522 of 2018 & CONN. CASES APPENDIX OF WP(C) 25330/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE SHAW CAUSE NOTICE ISSUED U/S.25[1] OF THE KVAT ACT FOR 2015-16 DATED 19.12.2017. EXHIBIT P1[A] AOF THE SECOND SHAW CAUSE NOTICE ISSUED U/S. 25[1] OF THE KVAT ACT FOR 2015- 16 DATED 03.02.2018. EXHIBIT P2 AOF THE REPLY FILED AGAINST EXT.P1 & P1[A] DATED 08.02.2018. EXHIBIT P3 AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2015-16 DATED 11.04.2018. -51- WP(C).No. 28522 of 2018 & CONN. CASES APPENDIX OF WP(C) 33130/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER AND DEMAND NOTICE FOR 2017-18 DATED 20.06.2018 ISSUED BY THE 1ST RESPONDENT.

-52- WP(C).No. 28522 of 2018 & CONN. CASES APPENDIX OF WP(C) 34129/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32011396615/2011-12 DATED 30.6.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER NO.32011396615/2013-14 DATED 30.6.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3OF THE ASSESSMENT ORDER NO.32011396615/2014-15 DATED 30.6.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4OF THE ASSESSMENT ORDER NO.32011396615/2015-16 DATED 30.6.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5OF THE ASSESSMENT ORDER NO.32011396615/2016-17 DATED 30.6.2018 ISSUED BY THE 1ST RESPONDENT.

-53- WP(C).No. 28522 of 2018 & CONN. CASES APPENDIX OF WP(C) 34326/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PRE- ASSESSMENT NOTICE ISSUED FOR 2005-06 DATED 4.9.2018. EXHIBIT P1 (A) AOF THE PRE - ASSESSMENT NOTICE ISSUED FOR 2006-07 DATED 4.9.2018. EXHIBIT P1 (B) AOF THE PRE - ASSESSMENT NOTICE ISSUED FOR 2007-08 DATED 4.9.2018. EXHIBIT P2 AOF THE JUDGMENT STATE OF PUNJAB & OTHERS V. BHATINDA DISTRICT CO OP.MILK P UNION LTD (2007) 10 VST 180 SC.

-54- WP(C).No. 28522 of 2018 & CONN. CASES APPENDIX OF WP(C) 34329/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 30.05.2018N FOR THE YEAR 2011-12 EXHIBIT P2 TRU COPY OF THE ASSESSMENT ORDER DATED 30.05.2018 FOR THE YEAR 2012-13 EXHIBIT P3 TRUE C0PY OF THE ASSESSMENT ORDER DATED 30.05.2018 FOR THE YEAR 2013-14 EXHIBIT P4OF THE ASSESSMENT ORDERS DATED 30.05.2018 FOR THE YEAR 2014-15 EXHIBIT P5OF THE INTERIM ORDER DATED 04.04.2018 IN W.P(C)NO.11335/2018 EXHIBIT P6OF THE INTERIM ORDER DATED 12.04.2018 IN W.P.(C)NO.13136/2018. -55- WP(C).No. 28522 of 2018 & CONN. CASES APPENDIX OF WP(C) 34727/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT DATED 23.02.2018. EXHIBIT P2 AOF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DATED 23-04-2018. EXHIBIT P3 RR NOTICE ISSUED BY 2ND RESPONDENT DATED 24-09-2018 WITH ENGLISH TRANSLATION.

-56- WP(C).No. 28522 of 2018 & CONN. CASES APPENDIX OF WP(C) 34930/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO. CTET. B4-2A/12- 13 DATED 25/11/2015 PASSED BY THE 3RD RESPONDENT EXHIBIT P2OF THE NOTICE NO. 320720/12- 13/FAR-426/17 DATED 24/07/2018 ISSUED BY THE 2ND RESPONDENT

-57- WP(C).No. 28522 of 2018 & CONN. CASES APPENDIX OF WP(C) 35126/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PRE-ASSESSMENT NOTICE ISSUED FOR 2014-15 DATED 29.9.2018. -58- WP(C).No. 28522 of 2018 & CONN. CASES APPENDIX OF WP(C) 35326/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE NOTICE DATED 3.10.2018 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT.

-59- WP(C).No. 28522 of 2018 & CONN. CASES APPENDIX OF WP(C) 35329/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE NOTICE ISSUED FOR 2014- 15, 2015-16 & 2016-17 DATED 30.8.2018. EXHIBIT P2 AOF THE REPLY FILED BY THE PETITIONER DATED 14.9.2018. -60- WP(C).No. 28522 of 2018 & CONN. CASES

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