Frontline Pharma vs. The State Tax Officer

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WP(C)/32915/2018HC KeralaGSTCNR KLHC01075516201816 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU51 pages

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NO.32010913372/2013-14 DATED 31/8/2018 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ORDER DATED 4/4/2018 IN WP(C)NO.11335/2018(N)OF HON'BLE HIGH COURT OF KERALA.

WP(C).No. 30713/2018 & CONN. CASES 42 APPENDIX OF WP(C) 32515/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE SHOW CAUSE NOTICE ISSUED U/S. 8(F) READ WITH SECTION 25(1) OF THE KVAT ACT FOR 2015-16 DATED 16-03.2018. EXHIBIT P1 (a) AOF THE SHOW CAUSE NOTICE ISSUED U/S. 8(F) READ WITH SECTION 25(1) OF THE KVAT ACT FOR 2015-16 DATED 08.05.2018 EXHIBIT P2 AOF THE REPLY DATED 05.05.2018 FILED AGAINST EXT. P1 NOTICE. EXHIBIT P3 AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2015-16 DATED 11.04.2018 IN FURTHERANCE OF EXT. P1 NOTICE. EXHIBIT P3 (a) AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2015-16 DATED 14.06.2018 IN FURTHERANCE OF EXT.P1(A) NOTICE.

WP(C).No. 30713/2018 & CONN. CASES 43 APPENDIX OF WP(C) 32912/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.32080764824/2009-10 DATED 22/09/2018. EXHIBIT P2OF THE NOTICE NO.32080764824/2011-12 DATED 22/09/2018. EXHIBIT P3OF THE NOTICE NO.32080764824/2012-13 DATED 22/09/2018. WP(C).No. 30713/2018 & CONN. CASES 44 APPENDIX OF WP(C) 32913/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF MONTHLY RETURN FOR THE MONTH OF ARPIL ,2017 DATED 24-05-2017 FILED B THE PETITIONER EXHIBIT P1 (a) COPY OF THE MONTHLY RETURN FOR THE MONTH OF MAY, 2017 DATED 26-06-2017 FILED BY THE PETITIONER EXHIBIT P1 (b) COPY OF THE MONTHLY RETURN FOR THE MONTH OF JUNE, 2017 DATED 25-07-2017 FILED BY THE PETITIONER EXHIBIT P2 COPY OF ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DATED 25-05-2018 FOR THE YEAR 2017-18 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THE THIS HON'BLE COURT IN W.P. (C).NO.13552 OF 2018

WP(C).No. 30713/2018 & CONN. CASES 45 APPENDIX OF WP(C) 32914/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 31.8.2018 FOR THE ASSESSMENT YEAR 2012-13 PASSED BY THE 4TH RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER DATED 23.8.2018 FOR THE ASSESSMENT YEAR 2013-14 PASSED BY THE 5TH RESPONDENT.

WP(C).No. 30713/2018 & CONN. CASES 46 APPENDIX OF WP(C) 32915/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32140475965/2011-12 DATED 30.6.2018. WP(C).No. 30713/2018 & CONN. CASES 47 APPENDIX OF WP(C) 33112/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE NOTICE UNDER SECTION 25 OF THE KVAT ACT FOR THE YEAR 2014-15. WP(C).No. 30713/2018 & CONN. CASES 48 APPENDIX OF WP(C) 33115/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER & DEMAND NOTICE FOR 2015-16 DATED 29.8.2018 ISSUED BY THE IST RESPONDENT.

WP(C).No. 30713/2018 & CONN. CASES 49 APPENDIX OF WP(C) 33511/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2016-17 DATED 29.09.2018. WP(C).No. 30713/2018 & CONN. CASES 50 APPENDIX OF WP(C) 33914/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ANNUAL RETURN DATED 27.06.2016 UNDER THE ERSTWHILE KVAT ACT,2003 FOR THE YEAR 2015-16. EXHIBIT P2OF THE PENALTY ORDER DATED 27-10- 2017 UNDER SECTION 67 OF THE ERSTWHILE KVAT ACT,2003 FOR THE YEAR 2015-16. EXHIBIT P3OF THE APPEAL DATED 12.02.2018 AGAINST EXT.P2.PENALTY ORDER FOR THE YEAR 2015-16. EXHIBIT P4OF THE SHOW-CAUSE NOTICE DATED 05.06.2018 UNDER SECTION 25(1)OF THE ERSTWHILE KVAT ACT,2003 FOR THE YEAR 2015- 16 EXHIBIT P5OF THE REPLY DATED 25-06-2018 FILED BY SMT.SUKUMARI AMMA,THE MOTHER OF THE PETITIONER,AGAINST EXT-P4 SHOW-CAUSE NOTICE UNDER SECTION 25(1). EXHIBIT P6OF THE OBJECTIONS DATED 25.06.2018 FILED BY THE PETITIONER AGAINST EXT-P4 SHOW-CAUSE NOTICE UNDER SECTION 25(1) EXHIBIT P7OF THE ASSESSMENT ORDER DATED 18.08.2018 UNDER SECTION 25 OF THE ERSTWHILE KVAT ACT,2003 FOR THE YEAR 2015- 16 SERVED ON 03.10.2018. WP(C).No. 30713/2018 & CONN. CASES 51 APPENDIX OF WP(C) 34111/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 28/04/2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P2OF THE ORDER DATED 31/05/2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P3OF THE DEMAND NOTICE NO.97 DATED 31/05/2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P4OF THE NOTIFICATION NO.SO 2986 (E) ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA DATED 16/09/2016. EXHIBIT P5OF DEMAND NOTICE ISSUED BY 3RD RESPONDENT UNDER THE PROVISIONS OF KERALA REVENUE RECOVERY ACT DATED 10/10/2018.

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