A.Sreekantan Nair vs. The State Tax Officer

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WP(C)/19514/2018HC KeralaGSTCNR KLHC01051101201816 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU48 pages

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NO.32063499358/2014-15 DATED 9-5-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2014-15. EXHIBIT P3A :OF THE ASSESSMENT ORDER NO.32063499358/2015-16 DATED 9-5-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2015-16. EXHIBIT P3B :OF THE ASSESSMENT ORDER NO.32063499358/2016-17 DATED 9-5-2018 ISSUED BY THE 1ST RESPONDENT TO THE

-32- WP(C).NO. 16513 OF 2018 AND CON. CASES PETITION FOR THE YEAR 2016-17 EXHIBIT P3C :OF THE ASSESSMENT ORDER NO.32063499358/2017-18 (04/2017 TO 06/2017) DATED 9-5-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2017-18. EXHIBIT P4 :OF THE CONSTITUTIONAL [101ST AMENDMENT] ACT 2016. EXHIBIT P5 :OF THE UNION LIST (LIST I) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P6 :OF THE STATE LIST (LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P7 :OF THE NOTIFICATION NO.SO 2986(E) DATED 16-9-2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P8 :OF THE INTERIM ORDER ISSUED BY HON'BLE COURT OF KERALA IN WPC.NO.11335 DATED 4-4-2018. -33- WP(C).NO. 16513 OF 2018 AND CON. CASES APPENDIX OF WP(C) 19511/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 320411162168/2011-12 DATED 26.2.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ORDER IN WPC 11335/2018 OF THIS HON'BLE COURT.

-34- WP(C).NO. 16513 OF 2018 AND CON. CASES APPENDIX OF WP(C) 19514/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.CRII/18- 19/CI/STO(IB)I/TVPM DATED 22-5-2018. -35- WP(C).NO. 16513 OF 2018 AND CON. CASES APPENDIX OF WP(C) 19515/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO. 32151066096/2015-16 DATED 5-5-2018 EXHIBIT P2OF THE NOITCE NO. 32151066096/2016-17 DATED 5-5-2018. -36- WP(C).NO. 16513 OF 2018 AND CON. CASES APPENDIX OF WP(C) 20113/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE ASSESSMENT ORDER NO. 3215136278 DATED 26.5.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 THEOF THE DEALER PARTICULARS FOR THE YEAR 2016-17 DATED 21.03.2018. EXHIBIT P3 THEOF THE INTERIM ORDER DATED 04.04.2018 IN WPC NO. 11335/2018 OF THE HONOURABLE HIGH COURT OF KERALA.

-37- WP(C).NO. 16513 OF 2018 AND CON. CASES APPENDIX OF WP(C) 20311/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO.32071802343/2013- 14 DATED 21.5.2018 EXHIBIT P2OF THE ORDER NO.32071802343/2016- 17 DATED 3.1.2018

-38- WP(C).NO. 16513 OF 2018 AND CON. CASES APPENDIX OF WP(C) 20313/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.32041091046/2015-16 DATED 26.5.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF THE ORDER IN WPC NO 11335/2018 OF THIS HON'BLE COURT.

-39- WP(C).NO. 16513 OF 2018 AND CON. CASES APPENDIX OF WP(C) 20715/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 31.5.2018. 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. 16513 OF 2018 AND CON. CASES APPENDIX OF WP(C) 20914/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE ASSESSMENT ORDER FOR THE YEAR 2016-17 DATED 22.11.2017 EXHIBIT P2.OF THE PRE-ASSESSMENT NOTICE FOR THE YEAR 2015-16 DATED 31.5.2018

-41- WP(C).NO. 16513 OF 2018 AND CON. CASES APPENDIX OF WP(C) 25111/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 8.06.2018 FOR THE YEAR 2015-16 WITH ENGLISH TRANSLATION. EXHIBIT P2OF THE INTERIM ORDER DATED 4.04.2018 IN W.P.(C) 11335/2018 EXHIBIT P3OF THE INTERIM ORDER DATED 12.04.2018 IN W.P(C) 13136/2018

-42- WP(C).NO. 16513 OF 2018 AND CON. CASES APPENDIX OF WP(C) 25314/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE ORDER NO.32071360004/2013- 14/KVAT DATED 26.3.2018 ISSUED BY THE 1ST RESPONDENT

-43- WP(C).NO. 16513 OF 2018 AND CON. CASES APPENDIX OF WP(C) 25715/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 30.06.2018 FOR THE YEAR 2015-16 PASSED UNDER SECTION 6(2) OF THE KLT ACT EXHIBIT P2OF THE ASSESSMENT ORDER DATED 30.06.2018 FOR THE YEAR 2016-17 PASSED UNDER SECTION 6(2) OF THE KLT ACT EXHIBIT P3OF THE ASSESSMENT ORDER DATED 30.06.2018 FOR THE YEAR 2017-15 (UP TO JUNE 2017) PASSED UNDER SECTION 6(2) OF THE KLT ACT EXHIBIT P4OF THE INTERIM ORDER DATED 04.04.2018 IN WPC.NO. 11335/2018 EXHIBIT P5OF THE INTERIM ORDER DATED 12.04.2018 IN WPC.NO. 13136/2018

-44- WP(C).NO. 16513 OF 2018 AND CON. CASES APPENDIX OF WP(C) 25914/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15

-45- WP(C).NO. 16513 OF 2018 AND CON. CASES APPENDIX OF WP(C) 26511/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 30-04-2018 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT UNDER THE KERALA TAX ON LUXURIES ACT. EXHIBIT P1(A) COPY OF ASSESSMENT ORDER DATED 30-04-2018 FOR THE YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT UNDER THE KERALA TAX ON LUXURIES ACT FOR THE YEAR 2016-17 EXHIBIT P2 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THE HON'BLE COURT IN W.P(C) NO 13552 OF 2018

-46- WP(C).NO. 16513 OF 2018 AND CON. CASES APPENDIX OF WP(C) 28112/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 20.12.2017. EXHIBIT P2OF THE REPLY LETTER DATED 22.1.2018 EXHIBIT P3OF THE ASSESSMENT ORDER DATED 26.2.2018 EXHIBIT P4OF THE INTERIM ORDER DATED 4.4.2018 IN WPC.NO,11335/2018

-47- WP(C).NO. 16513 OF 2018 AND CON. CASES APPENDIX OF WP(C) 28514/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 4.8.2018. -48- WP(C).NO. 16513 OF 2018 AND CON. CASES APPENDIX OF WP(C) 28711/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE THE NOTICE U/S.25 DATED 04/04/2018 FOR 2013-14 ISSUED BY THE 1ST RESPONDENT.

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.