Binu S. vs. Sales Tax Officer (Works Contract)

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WP(C)/32786/2018HC KeralaGSTCNR KLHC01075290201816 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU49 pages

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Before: HONBLE COURT IN WP(C)NO.11335/2018 DATED HONBLE COURT IN WP(C)NO.11335/2018 DATED

NO.32010828917/2014-15 DATED 28/6/2018 AND DEMAND NOTICIE.

38 WP(C).No. 32587 of 2018 & CON.CASES APPENDIX OF WP(C) 26989/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER DATED 20/06/2017, OF THE 2ND RESPONDENT. EXHIBIT P2OF THE NOTICE DATED 18/07/2018, ISSUED BY THE 3RD RESPONDENT.

39 WP(C).No. 32587 of 2018 & CON.CASES APPENDIX OF WP(C) 31387/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE NOTICE DATED 22/05/2018 UNDER SECTION 25(1) OF THE KVAT ACT. EXHIBIT P2 THEORDER DATED 25/06/2018. 40 WP(C).No. 32587 of 2018 & CON.CASES APPENDIX OF WP(C) 32786/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO 32011375566/12-13 DATED 29.6.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO 32011375566/13-14 DATED 29.6.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3 PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO 32011375566/17-18 DATED 29.6.2018 ISSUED BY THE FIRST RESPONDENT.

41 WP(C).No. 32587 of 2018 & CON.CASES APPENDIX OF WP(C) 32789/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF NOTICE NO.32011317224/2014-15 DATED 1.9.2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2014-15 TO THE PETITIONER.

42 WP(C).No. 32587 of 2018 & CON.CASES APPENDIX OF WP(C) 33189/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 17.09.2018 FOR THE YEAR 2013-14 EXHIBIT P2OF THE INTERIM ORDER DATED 4.04.2018 IN W.P.(C)NO.11335/2018 EXHIBIT P3OF THE INTERIM ORDER DATED 12.04.2018 IN W.P.(C)NO.13136/2018. 43 WP(C).No. 32587 of 2018 & CON.CASES APPENDIX OF WP(C) 33590/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE UNDER SECTION 25(1) OF THE KVAT ACT ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 13/08/2018. 44 WP(C).No. 32587 of 2018 & CON.CASES APPENDIX OF WP(C) 33989/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO. 32080820872/2014-15 DATED 26.7.2018

45 WP(C).No. 32587 of 2018 & CON.CASES APPENDIX OF WP(C) 37383/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PRE- ASSESSMENT NOTICE ISSUED U/S. 25(1) FOR THE YEAR 2015-2016 DATED 15-10-2018

46 WP(C).No. 32587 of 2018 & CON.CASES APPENDIX OF WP(C) 38386/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 01.01.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE NOTICE DATED 31.01.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3OF THE REPLY DATED 15.1.2018 FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P4OF THE ASSESSMENT ORDER LT.NC/2014-15 DATED 12.03.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5OF THE NO.RRC 2018/5706/04 DATED 13.07.2018 IN MALAYALAM ALONG WITH THE TRUE TRANSLATION IN ENGLISH ISSUED BY THE 4TH RESPONDENT.

47 WP(C).No. 32587 of 2018 & CON.CASES APPENDIX OF WP(C) 38590/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER DATED 25.5.2018 OF THE 1ST RESPONDENT. EXHIBIT P2OF THE NOTICE OF DEMAND DATED 25.5.2018 ISSUED BY THE STATE TAX OFFICER (1ST RESPONDENT) TO THE PETITIONER. EXHIBIT P3OF THE ORDER DATED 8.10.2018 IN WPC.NO.32709/2018. EXHIBIT P4OF THE ORDER DATED 14.8.2018 IN WPC.NO.27585/2018. EXHIBIT P5OF THE DATED 28.9.2018 IN WPC.NO.31831/2018. 48 WP(C).No. 32587 of 2018 & CON.CASES APPENDIX OF WP(C) 39188/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 12/07/2017. EXHIBIT P2OF THE ASSESSMENT ORDER DATED 31/10/2018. 49 WP(C).No. 32587 of 2018 & CON.CASES APPENDIX OF WP(C) 42387/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF NOTICE DATED 17-11-2018 ISSUED TO PETITIONER BY 1ST RESPONDENT, UNDER SECTION 25(1) OF THE KVAT ACT FOR 2015-16 EXHIBIT P2OF INTERIM ORDER DATED 04-04-2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO. 11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE TO 1ST RESPONDENT AS ON THE DATE OF INITIATING PROCEEDINGS UNDER KVAT ACT 2003.

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