J.Joymon vs. The Commissioner Of State Goods And Service Tax Department

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WP(C)/950/2019HC KeralaGSTCNR KLHC01002448201916 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU45 pages

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NO.32072079159/2011-12 DATED 5.11.2018 ISSUED BY THE 1ST RESPONDENT.

33 WP(C).No. 30500 of 2018 & CON. CASES APPENDIX OF WP(C) 15896/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 29.3.2018. EXHIBIT P2 COPY OF ORDER IN WPC NO. 11335/18 OF THIS HON'BLE COURT DATED 4.4.2018. 34 WP(C).No. 30500 of 2018 & CON. CASES APPENDIX OF WP(C) 15897/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 30.01.2018 EXHIBIT P2 COPY OF ORDER IN WPC.NO. 11335/2018 OF THIS HON'BLE COURT DATED 04.04.2018

35 WP(C).No. 30500 of 2018 & CON. CASES APPENDIX OF WP(C) 16899/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 :OF THE NOTICE DATED 9-4-2018 SENT BY THE 1ST RESPONDENT PURPORTEDLY U/S 25(1) OF THE KVAT ACT, 2003. EXHIBIT P2 :OF THE OBJECTION DATED 30-4-2018 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT IN RESPONSE TO EXHIBIT P1 NOTICE. EXHIBIT P3 :OF THE ASSESSMENT ORDER DATED 7- 5-2018 ISSUED U/S 25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT. EXHIBIT P4 :OF THE DEMAND NOTICE DATED 7-5- 2018 ISSUED BY THE 1ST RESPONDENT AGAINST THE PETITIONER. EXHIBIT P5 :OF THE ONE SUB INTERIM ORDER DATED 4-4-2018 MADE IN WCP.NO.11335/2018 BY THIS HON'BLE COURT.

36 WP(C).No. 30500 of 2018 & CON. CASES APPENDIX OF WP(C) 17099/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 :OF THE ASSESSMENT ORDER NO.32080866039/2009-10 DATED 18-9-2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10. EXHIBIT P1(A) :OF THE ASSESSMENT ORDER NO.32080866039/2010-11 DATED 16-10-2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11. EXHIBIT P1(B) :OF THE ASSESSMENT ORDER NO.32080866039/2011-12 DATED 24-11-2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P1(C) :OF THE ASSESSMENT ORDER NO.32080866039/2012-13 DATED 24-11-2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P1(D) :OF THE ASSESSMENT ORDER NO.32080866039/2013-14 DATED 20-11-2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P2 :OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC.NO.11335/2018 DATED 04-04-2018

37 WP(C).No. 30500 of 2018 & CON. CASES APPENDIX OF WP(C) 17500/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY PROPOSAL NOTICE NO.ITC IV-63/2015-16 DATED 28.4.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO 11335/2018 DATED 04.04.2018

38 WP(C).No. 30500 of 2018 & CON. CASES APPENDIX OF WP(C) 18100/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 20.04.2018. EXHIBIT P2 COPY OF ORDER IN W.P[C]NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2018. 39 WP(C).No. 30500 of 2018 & CON. CASES APPENDIX OF WP(C) 18700/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-2012 DATED 16.03.2018. EXHIBIT-P2: COPY OF ORDER IN W.P.(C) NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2018. 40 WP(C).No. 30500 of 2018 & CON. CASES APPENDIX OF WP(C) 18896/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE ASSESSMENT ORDER NO.32041206595/2015 -16 DATED 30-11-2017 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

41 WP(C).No. 30500 of 2018 & CON. CASES APPENDIX OF WP(C) 19699/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE SHOW CAUSE NOTICE ISSUED U/S. 25(1) OF THE KVAT ACT FOR 2011-12 DATED: 17-01-2018. EXHIBIT P1(A) AOF THE SHOW CAUSE NOTICE ISSUED U/S. 25(1) OF THE KVAT ACT FOR 2012-13 DATED: 17-01-2018. 42 WP(C).No. 30500 of 2018 & CON. CASES APPENDIX OF WP(C) 19700/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 :OF ANNUAL RETURN DATED 31-5-2016 E-FILED BY THE YEAR 2015-16 THROUGH KVATIS BY THE PETITIONER. EXHIBIT P2 :OF THE PRE-ASSESSMENT NOTICE DATED 27-5-2017 ISSUED U/S 25(1) OF THE KVAT ACT TO COMPLETE BEST JUDGMENT ASSESSMENT FOR THE YEAR 2015-16 BY THE 1ST RESPONDENT. EXHIBIT P3 :OF REPLY DATED 27-6-2017 FILED BEFORE THE 1ST RESPONDENT BY THE PETITIONER AGAINST EXT P2 NOTICE. EXHIBIT P4 :OF THE KVAT ASSESSMENT ORDER DATED 7-11-17 FOR THE YEAR 2015-16 ISSUED BY 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P5 :OF THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT 2016 DATED 8-9- 2016 PUBLISHED IN THE EXTRAORDINARY GAZETTE OF INDIA. EXHIBIT P6 :OF INTERIM ORDER GRANTED BY THIS HON'BLE COURT IN WPC.NO.11335/2018 DATED 4- 4-2018. 43 WP(C).No. 30500 of 2018 & CON. CASES APPENDIX OF WP(C) 28299/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE NOTICE DATED 07/01/2017 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT, 2003. EXHIBIT P2 AOF THE REVISED NOTICE DATED 03/06/2017 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT, 2003. EXHIBIT P3 AOF THE ORDER NO.32021653239/15- 16 DATED 15/12/2017. EXHIBIT P4 AOF THE APPEAL DATED 05/03/2018 FILED BEFORE THE DEPUTY COMMISSIONER (APPEALS), KOLLAM. EXHIBIT P5 AOF THE STAY APPLICATION DATED 05/03/2018 FILED BEFORE THE DEPUTY COMMISSIONER (APPEALS), KOLLAM.

44 WP(C).No. 30500 of 2018 & CON. CASES APPENDIX OF WP(C) 29096/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32050831059/2016-17 ISSUED UNDER THE KERALA VALUE ADDED TAX ACT,2003. 45 WP(C).No. 30500 of 2018 & CON. CASES APPENDIX OF WP(C) 29098/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 09/04/2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT. EXHIBIT P2OF THE REQUEST DATED 23/04/2018 ADDRESSED TO THE 1ST RESPONDENT MADE BY THE PETITIONER. EXHIBIT P3OF THE NOTICE DATED 30/07/2018 ISSUED BY THE 1ST RESPONDENT ADDRESSED TO THE PETITIONER AND OTHERS. EXHIBIT P4OF THE ONE SUCH INTERIM ORDER DATED 04/04/2018 MADE IN W.P.(C) NO.11335/2018 BY THIS HON'BLE COURT.

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.