M P Rappai And Sons vs. The Assistant Commissioner (Assessment)

NO.32071322125/2014-15 DATED 31/3/2018 ISSUED BY THE 1ST RESPONDENT

25 WP(C).No. 28789 of 2018 & CON. CASES APPENDIX OF WP(C) 28589/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P1 A COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P1 B COPY OF NOTICE ISUSED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. 26 WP(C).No. 28789 of 2018 & CON. CASES APPENDIX OF WP(C) 30387/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE ASSESSMENT ORDER FOR THE YEAR 2011-2012 DATED 3/2/2018 AND DEMAND NOTICE THEREON ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXHIBIT P1 A THEOF THE REVENUE RECOVERY NOTICE DATED 27/3/2018 ISSUED BY THE FIFTH RESPONDENT TO THE PETITIONER BASED ON THE P1 ASSESSMENT ORDER AND ENGLISH TRANSLATION OF PIA.

27 WP(C).No. 28789 of 2018 & CON. CASES APPENDIX OF WP(C) 30390/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. 28 WP(C).No. 28789 of 2018 & CON. CASES APPENDIX OF WP(C) 31189/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE SAID ASSESSMENT ORDER FOR THE YEAR 2012-13, DATED 31/03/2018 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER EXHIBIT P1 AOF THE SAID ASSESSMENT ORDER FOR THE YEAR 2013-14, DATED 23/05/2018 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER EXHIBIT P2OF THE INTERIM ORDER DATED 04-04- 2018, PASSED BY THIS HON'BLE COURT IN WP(C) W.P(C) NO. 11335/2018. EXHIBIT P2 AOF THE INTERIM ORDER DATED 30-08- 2018, PASSED BY THIS HON'BLE COURT IN W.P(C) NO. 28579/2018. 29 WP(C).No. 28789 of 2018 & CON. CASES APPENDIX OF WP(C) 33389/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, AMARAVILA. EXHIBIT P1 A COPY OF NOTICE UNDER SECTION 69(1) ISSUED BY THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, AMARAVILA EXHIBIT P2 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT EXHIBIT P2 A COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT

30 WP(C).No. 28789 of 2018 & CON. CASES APPENDIX OF WP(C) 36589/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER DATED 19.09.2018 ISSUED TO PETITIONER BY 1ST RESPONDENT, UNDER SECTION 25(1) OF THE KVAT ACT FOR 2009-2010. 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. 31 WP(C).No. 28789 of 2018 & CON. CASES APPENDIX OF WP(C) 36987/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER DATED 26.4.2015 PASSED BY 1ST RESPONDENT FOR 2014-15. EXHIBIT P2OF APPEAL DATED 26.6.2015 SUBMITTED AGAINST EXT P1 BEFORE 1ST APPELLATE AUTHORITY. EXHIBIT P3OF 1ST APPELLATE ORDER DATED 11.9.2017 PASSED IN EXT P2 APPEAL. EXHIBIT P4OF 2ND APPEAL SUBMITTED BEFORE KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM AGAINST EXT P3 1ST APPELLATE ORDER. EXHIBIT P5OF ORDER DATED 8.11.2018, COMPLETED U/S 25(1) OF THE KVAT ACT 2003 FOR THE YEAR 2014-15 SERVED ON THE PETITIONER ON 10.11.2018 BY 1 T RESPONDENT, WITHOUT AFTER LOSING TERRITORIAL JURI ICTION. EXHIBIT P6EXTRAORDINARY GAZETTE OF INDIA DATED 8.9.2016 PUBLISHED BY 5TH RESPONDENT FOR 101ST AMENDMENT ACT 2016 MADE IN CONSTITUTION OF INDIA. EXHIBIT P7OF INTERIM ORDER DATED 4.4.2018 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, AS ON COMPLETION OF PROCEEDINGS UNDER KVAT ACT.

32 WP(C).No. 28789 of 2018 & CON. CASES APPENDIX OF WP(C) 37182/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32072045242/2011-12 DATED 29.5.2018 ISSUED BY THE 1ST RESPONDENT

33 WP(C).No. 28789 of 2018 & CON. CASES APPENDIX OF WP(C) 37386/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER NO. 32091074998/2011-12 DATED 29-05-2018 ALONG WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT EXHIBIT P2OF REVENUE RECOVERY NOTICE IN FORM NO. 1 AND 10 DATED 30-10-2018 ISSUED BY THE 2ND RESPONDENT ALONG WITH ITS ENGLISH TRANSLATION EXHIBIT P3OF THE INTERIM ORDER DATED 4-4- 2018 IN W.P(C) NO. 11335/2018 OF THIS HON'BLE COURT IN THE CASE OF M/S. SHEEN GOLDEN JEWELS (INDIA) PVT. LTD

34 WP(C).No. 28789 of 2018 & CON. CASES APPENDIX OF WP(C) 37786/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE DATED 26/10/2018 ISSUED U/S.25(1) OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2OF THE ORDER DATED 04/04/2018 OF THE HON'BLE HIGH COURT IN W.P.(C) NO.11335 OF 2018. 35 WP(C).No. 28789 of 2018 & CON. CASES APPENDIX OF WP(C) 37789/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO.32091198873/2015- 16 DATED 27/07/2018. EXHIBIT P2OF THE DEMAND NOTICE DATED 26/10/2018. 36 WP(C).No. 28789 of 2018 & CON. CASES APPENDIX OF WP(C) 37790/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FILED BY THE PETITIONER FOR THE YEAR 2014-15 DATED 30/05/2015. EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 05/11/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13/04/2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.13552 OF 2018. 37 WP(C).No. 28789 of 2018 & CON. CASES APPENDIX OF WP(C) 38582/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF NOTICE DATED 5/4/2018 ISSUED BY 4TH RESPONDENT EXHIBIT P2OF ORDER DATED 27/4/2018 IN WP(C) 14625/2018

38 WP(C).No. 28789 of 2018 & CON. CASES APPENDIX OF WP(C) 39185/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE NOTICE DT.20/7/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 THEOF THE ANNUAL RETURN FILED BY THE PETITIONER FOR THE PERIOD FROM 1ST APRIL 2016 TO 31ST MARCH 2017 DT.20/6/2017. 39 WP(C).No. 28789 of 2018 & CON. CASES APPENDIX OF WP(C) 40187/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. 40 WP(C).No. 28789 of 2018 & CON. CASES APPENDIX OF WP(C) 40387/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32040811012/2012-13 UNDER THE KVAT ACT, DATED 27.4.2018. EXHIBIT P2OF THE DEMAND NOTICE DATED 15.11.2018 ISSUED U/S 7 AND 34 OF THE KERALA REVENUE RECOVERY ACT, 1968. EXHIBIT P3OF THE OBJECTION DATED 1.12.2018 AGAINST EXT.P2. 41 WP(C).No. 28789 of 2018 & CON. CASES APPENDIX OF WP(C) 41981/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE U/S.25 FOR 2015-16 DATED 10-10-2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE NOTICE U/S.25 FOR 2016-17 DATED 30-10-2018 ISSUED BY THE 1ST RESPONDENT.

42 WP(C).No. 28789 of 2018 & CON. CASES APPENDIX OF WP(C) 41984/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.32080618855/2015-16 DATED 1/12/2018. 43 WP(C).No. 28789 of 2018 & CON. CASES APPENDIX OF WP(C) 42383/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 06/12/2018. EXHIBIT P2OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 06/12/2018. EXHIBIT P3OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 06/12/2018. EXHIBIT P4OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 06/12/2018. EXHIBIT P5OF THE PENALTY ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 05/12/2018. EXHIBIT P6OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 06/12/2018 (ASSMT). EXHIBIT P7OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 06/12/2018 (ASSMT). EXHIBIT P8OF THE DEMAND NOTICE FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2014- 15 DATED 06/12/2018 (ASSMT), EXHIBIT P9OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 06/12/2018 (ASSMT). EXHIBIT P10OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 05/12/2018 (PENALTY).