BharatTaxGST

Vadassery Building Materials vs. The State Tax Officer

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WP(C)/20141/2018HC KeralaGSTCNR KLHC01051728201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU55 pages
For Respondent: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23787 of 2018 PETITIONER/S: M/S. JOHNS GOLD & DIAMONDS NEDUMANGAD, THIRUVANANTHAPURAM,REPRESENTED BY ITS MANAGING DIRECOTR, SIJO JOHN BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE INTELLIGENCE OFFICER SQUAD NO. VI, COMMERCIAL TAXES,NEDUMANGAD, THIRUVANANTHAPURAM, 695541 2 THE ASST. COMMISSIONER DEPARTMENT OF STATE GOODS & SERVICE TAX,NEYYATTINKARA 695121 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM, 695001 4 SECREARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIATE, THIRUVANANATHAPURAM, 695001 OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14607/2018, WP(C).14612/2018, WP(C).15148/2018, WP(C).17223/2018, WP(C).18655/2018, WP(C).19221/2018, WP(C).19422/2018, WP(C).20141/2018, WP(C).20439/2018, WP(C).20440/2018, WP(C).20619/2018, WP(C).21135/2018, WP(C).21136/2018, WP(C).21732/2018, WP(C).21740/2018, WP(C).21745/2018, WP(C).23186/2018, WP(C).23452/2018, WP(C).24557/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & conn.cases 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 14607 of 2018 PETITIONER/S: M.J. AUTOMATION 4/214, CHAMPAKARA CHURCH ROAD, MARADU P.O, KOCHI - 682 304,REPRESENTED BY ANNIE JOSE,PROPRIETOR, M/S. M.J AUTOMATION. BY ADVS. SRI.K.M.CHERIAN SRI.P.M.GIRIJAVALLABHAN RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER, KOCHI STATE GST DEPARTMENT, 1ST CIRCLE THRIPUNITHURA, KOCHI - 682 301. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. BY ADVS. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL WARRIER WPC Nos.23787/18 & conn.cases 3 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21136/2018, WP(C).21135/2018, WP(C).21740/2018, WP(C).20619/2018, WP(C).24557/2018, WP(C).14612/2018, WP(C).23452/2018, WP(C).15148/2018, WP(C).17223/2018, WP(C).19221/2018, WP(C).19422/2018, WP(C).21732/2018, WP(C).21745/2018, WP(C).20439/2018, WP(C).20440/2018, WP(C).18655/2018, WP(C).20141/2018, WP(C).23186/2018, WP(C).23787/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & conn.cases 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 14612 of 2018 PETITIONER/S: M/S SPRING DALE HOTELS PVT LTD K.K ROAD, VANDIPERIYAR, IDUKKI DISTRICT, REPRESENTED BY KM JOSEPH BENOY, MANAGING DIRECTOR. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 STATE TAX OFFICER (LUXURY TAX) STATE GOODS & SERVICE TAX DEPARTMENT, TAX COMPLEX, KATTAPPANA, IDUKKI - 685 515. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER,KARAMANA P.O, THIRUVANANTHAPURAM - 695 001. 3 THE SECRETARY TAX DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. 5 INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, IDUKKI, KATTAPPANA SOUTH P.O, - 685 515. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL WARRIER WPC Nos.23787/18 & conn.cases 5 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21136/2018, WP(C).21135/2018, WP(C).21740/2018, WP(C).20619/2018, WP(C).24557/2018, WP(C).14607/2018, WP(C).23452/2018, WP(C).15148/2018, WP(C).17223/2018, WP(C).19221/2018, WP(C).19422/2018, WP(C).21732/2018, WP(C).21745/2018, WP(C).20439/2018, WP(C).20440/2018, WP(C).18655/2018, WP(C).20141/2018, WP(C).23186/2018, WP(C).23787/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & conn.cases 6 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 15148 of 2018 PETITIONER/S: MOHAMMED SHAFI.T.K AGED 39 YEARS T.V.K. EXPORTS, VIII/497, KOTHACHIRA ROAD,PERUMPILAVU, OTTAPILAVU POST, KARIKKAD,THRISSUR. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT,KUNNAMKULAM - 680 503. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM -695 002. 3 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM -695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI -110 001. BY ADVS. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.THOMAS MATHEW NELLIMOOTTIL SC CENTRAL BOARD OF EXCISE AMP CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL WARRIER WPC Nos.23787/18 & conn.cases 7 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21136/2018, WP(C).21135/2018, WP(C).21740/2018, WP(C).20619/2018, WP(C).24557/2018, WP(C).14607/2018, WP(C).14612/2018, WP(C).23452/2018, WP(C).17223/2018, WP(C).19221/2018, WP(C).19422/2018, WP(C).21732/2018, WP(C).21745/2018, WP(C).20439/2018, WP(C).20440/2018, WP(C).18655/2018, WP(C).20141/2018, WP(C).23186/2018, WP(C).23787/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & conn.cases 8 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 17223 of 2018 PETITIONER/S: M/S. M.H. INDUSTRIES ATHIRAMPUZHA P.O., KOTTAYAM-686562,REPRESENTED BY ITS MANAGING PARTNER SRI. M.H.HANEEF BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA RESPONDENT/S: 1 THE STATE TAX OFFICER S.G.S.T DEPARTMENT, ETTUMANOOR-686631. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA,THIRUVANANTHAPURAM-695002 3 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695002. 4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI-110 001. 5 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC. SRI. SREELAL WARRIER WPC Nos.23787/18 & conn.cases 9 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21136/2018, WP(C).21135/2018, WP(C).21740/2018, WP(C).20619/2018, WP(C).24557/2018, WP(C).14607/2018, WP(C).14612/2018, WP(C).23452/2018, WP(C).15148/2018, WP(C).19221/2018, WP(C).19422/2018, WP(C).21732/2018, WP(C).21745/2018, WP(C).20439/2018, WP(C).20440/2018, WP(C).18655/2018, WP(C).20141/2018, WP(C).23186/2018, WP(C).23787/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & conn.cases 10 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 18655 of 2018 PETITIONER/S: M/S. JEWELIMA DIAMONDS PVT. LTD. III/264, EAST FORT, CHELAKKOTTUKARA,THRISSUR - 680 005,REPRESENTED BY ITS MANAGING DIRECTOR, ROY J VELLANIKARAN. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER (FORMERLY: COMMERCIAL TAX OFFICE), STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, PUTHOLE, THRISSUR - 680 004. 2 THE COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER,KARAMANA P.O,THIRUVANANTHAPURAM - 695 022. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. 5 ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,PUTHOLE, THRISSUR - 680 004. BY ADVS. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.SHEELA DEVI.I. SC CENTRAL BOARD OF EXCISE AND CUSTOMS WPC Nos.23787/18 & conn.cases 11 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21136/2018, WP(C).21135/2018, WP(C).21740/2018, WP(C).20619/2018, WP(C).24557/2018, WP(C).14607/2018, WP(C).14612/2018, WP(C).23452/2018, WP(C).15148/2018, WP(C).17223/2018, WP(C).19221/2018, WP(C).19422/2018, WP(C).21732/2018, WP(C).21745/2018, WP(C).20439/2018, WP(C).20440/2018, WP(C).20141/2018, WP(C).23186/2018, WP(C).23787/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & conn.cases 12 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 19221 of 2018 PETITIONER/S: M/S.RAJUMON GRANITES 7/208, MALESAMANGALAM, THIRUVILWAMALA, THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, E.P. GOVINDANKUTTY. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS SERVICE TAX DEPARTMENT, WADAKKANCHERY - 680 582. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. BY ADVS. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.SHEELA DEVI.I. SC CENTRAL BOARD OF EXCISE AND CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC Nos.23787/18 & conn.cases 13 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21136/2018, WP(C).21135/2018, WP(C).21740/2018, WP(C).20619/2018, WP(C).24557/2018, WP(C).14607/2018, WP(C).14612/2018, WP(C).23452/2018, WP(C).15148/2018, WP(C).17223/2018, WP(C).19422/2018, WP(C).21732/2018, WP(C).21745/2018, WP(C).20439/2018, WP(C).20440/2018, WP(C).18655/2018, WP(C).20141/2018, WP(C).23186/2018, WP(C).23787/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & conn.cases 14 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 19422 of 2018 PETITIONER/S: ARASAN BEEDI JN.VIEW COMPLEX,SREEKARYAM,THIRUVANANTHAPURAM- 695017,REPRESENTED BY ITS MANAGING DIRECTOR M.A.GADDAFFI. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT,TAX TOWERS,KILLIPPALAM,THIRUVANANTHAPURAM-695002. 2 THE STATE OF KERALA REP.BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT,GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,ROOM NO.46,NORTH BLOCK,NEW DELHI-110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., WPC Nos.23787/18 & conn.cases 15 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21136/2018, WP(C).21135/2018, WP(C).21740/2018, WP(C).20619/2018, WP(C).24557/2018, WP(C).14607/2018, WP(C).14612/2018, WP(C).23452/2018, WP(C).15148/2018, WP(C).17223/2018, WP(C).19221/2018, WP(C).21732/2018, WP(C).21745/2018, WP(C).20439/2018, WP(C).20440/2018, WP(C).18655/2018, WP(C).20141/2018, WP(C).23186/2018, WP(C).23787/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & conn.cases 16 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 20141 of 2018 PETITIONER/S: VADASSERY BUILDING MATERIALS ALTHARA, PUNNAYOORKKULAM, THRISSUR, PINCODE-679 561,REPRESENTED BY ITS PROPRIETOR SRI.SATHIAN. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, MINI CIVIL STATION, CHAVAKKAD, THRISSUR-680 505. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. BY ADVS. SRI.HARIDAS P.NAIR, CGC SRI.HARIDAS P.NAIR CGC ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., WPC Nos.23787/18 & conn.cases 17 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21136/2018, WP(C).21135/2018, WP(C).21740/2018, WP(C).20619/2018, WP(C).24557/2018, WP(C).14607/2018, WP(C).14612/2018, WP(C).23452/2018, WP(C).15148/2018, WP(C).17223/2018, WP(C).19221/2018, WP(C).19422/2018, WP(C).21732/2018, WP(C).21745/2018, WP(C).20439/2018, WP(C).20440/2018, WP(C).18655/2018, WP(C).23186/2018, WP(C).23787/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & conn.cases 18 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 20439 of 2018 PETITIONER/S: SHINE T.R. AGED 37 YEARS WORKS CONTRACTOR, KUMBALATHANAM BUILDING,KARUNAPURAM, KUZHITHOLU P.O. - 685 551. BY ADV. SRI.V.V.GEORGEKUTTY RESPONDENT/S: 1 STATE TAX OFFICER (WC) IDUKKI AT KATTAPPANA - 685 508. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM -695 002. 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM - 695 002. 4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI -110 001. 5 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI -110 001. BY ADVS. SRI. L.RAM MOHAN, CGC SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI. L.RAM MOHAN CGC SRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP WPC Nos.23787/18 & conn.cases 19 CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21136/2018, WP(C).21135/2018, WP(C).21740/2018, WP(C).20619/2018, WP(C).24557/2018, WP(C).14607/2018, WP(C).14612/2018, WP(C).23452/2018, WP(C).15148/2018, WP(C).17223/2018, WP(C).19221/2018, WP(C).19422/2018, WP(C).21732/2018, WP(C).21745/2018, WP(C).20440/2018, WP(C).18655/2018, WP(C).20141/2018, WP(C).23186/2018, WP(C).23787/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & conn.cases 20 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 20440 of 2018 PETITIONER/S: M/S. ST. PAULS CASHEW FACTORY PUTHOOR. REPRESENTED BY ITS PROPRIETOR SRI.JAMES.G.OOMMEN. BY ADVS. SRI.RAJESH NAMBIAR SRI.N.R.SAJ RESPONDENT/S: 1 ASST. COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,SPECIAL CIRCLE, KOTTARAKKARA. PIN-688562. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM -695001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,GOVT, SECRETARIAT, THIRUVANANTHAPURAM- 695001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21136/2018, WP(C).21135/2018, WP(C).21740/2018, WP(C).20619/2018, WP(C).24557/2018, WP(C).14607/2018, WP(C).14612/2018, WP(C).23452/2018, WP(C).15148/2018, WP(C).17223/2018, WP(C).19221/2018, WP(C).19422/2018, WP(C).21732/2018, WP(C).21745/2018, WP(C).20439/2018, WP(C).18655/2018, WP(C).20141/2018, WP(C).23186/2018, WP(C).23787/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & conn.cases 21 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 20619 of 2018 PETITIONER/S: K.SATHISHKUMAR AGED 40 YEARS PROPRIETOR, M/S. MANJUNATHA METAL MART, PAVIZHAKUNNU, 5/580, MANALIPADAM, MUDAPPALLUR, PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, ALATHUR 678 541. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21136/2018, WP(C).21135/2018, WP(C).21740/2018, WP(C).24557/2018, WP(C).14607/2018, WP(C).14612/2018, WP(C).23452/2018, WP(C).15148/2018, WP(C).17223/2018, WP(C).19221/2018, WP(C).19422/2018, WP(C).21732/2018, WP(C).21745/2018, WP(C).20439/2018, WP(C).20440/2018, WP(C).18655/2018, WP(C).20141/2018, WP(C).23186/2018, WP(C).23787/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & conn.cases 22 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21135 of 2018 PETITIONER/S: FATHIMA AGED 53 YEARS PROPRIETRESS,M/S. STEEL HOUSE,M.C.ROAD, KALADY BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER - I STATE GOODS & SERVICES TAX DEPARTMENT,SPECIAL CIRCLE,MATTANCHERRY AT ALUVA- 683 101 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM- 695 001 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM- 695 001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21136/2018, WP(C).21740/2018, WP(C).20619/2018, WP(C).24557/2018, WP(C).14607/2018, WP(C).14612/2018, WP(C).23452/2018, WP(C).15148/2018, WP(C).17223/2018, WP(C).19221/2018, WP(C).19422/2018, WP(C).21732/2018, WP(C).21745/2018, WP(C).20439/2018, WP(C).20440/2018, WP(C).18655/2018, WP(C).20141/2018, WP(C).23186/2018, WP(C).23787/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & conn.cases 23 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21136 of 2018 PETITIONER/S: M/S. MODERN ELECTROMECHS KNP VII/315, MOONELIMUGAL, PUNNORCODE,PAZHAMATTAM P.O. ERNAKULAM- 683 565REPRESENTED BY ITS MANAGING PARTNER N. PRAKASH BY ADVS. SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS RESPONDENT/S: 1 THE STATE TAX OFFICER (THE COMMERCIAL TAX OFFICER (WC &LT)COMMERCIAL TAXES, MATTANCHERY, COCHIN- 682 002 2 THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, MUVATTUPUZHA- 686 669 3 THE SECRETARY TAX DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM- 695 001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NEW DELHI- 110 001 BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.R.HARISHANKAR SC CENTRAL BOARD OF EXCISE AMP CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL WARRIER WPC Nos.23787/18 & conn.cases 24 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21135/2018, WP(C).21740/2018, WP(C).20619/2018, WP(C).24557/2018, WP(C).14607/2018, WP(C).14612/2018, WP(C).23452/2018, WP(C).15148/2018, WP(C).17223/2018, WP(C).19221/2018, WP(C).19422/2018, WP(C).21732/2018, WP(C).21745/2018, WP(C).20439/2018, WP(C).20440/2018, WP(C).18655/2018, WP(C).20141/2018, WP(C).23186/2018, WP(C).23787/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & conn.cases 25 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21732 of 2018 PETITIONER/S: SUDHEER V.K LAKSHMI JEWELLERY WORKS,VI/301/2, NEHRU NAGAR,KAIRALI ROAD, KURIACHIRA,THRISSUR DISTRICT, PIN - 680 006. BY ADVS. SRI.S.SURESH BABU (CHERUNNIYOOR) SRI.AJI V.DEV RESPONDENT/S: 1 THE STATE TAX OFFICER IVTH CIRCLE,STATE GOODS AND SERVICE TAX DEPARTMENT,POOTHOLE P.O., THRISSUR DISTRICT,PIN - 680 004. 2 THE STATE TAX OFFICER SQUAD NO.III,DEPARTMENT OF GOODS AND SERVICE TAX,POOTHOLE P.O., THRISSUR,THRISSUR DISTRICT,PIN - 680 004. 3 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES,GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695 002. 4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI, PIN - 110 001. 5 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI, PIN - 110 001. BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.R.HARISHANKAR SC CENTRAL BOARD OF EXCISE AMP CUSTOMS WPC Nos.23787/18 & conn.cases 26 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC. SRI. SREELAL WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21136/2018, WP(C).21135/2018, WP(C).21740/2018, WP(C).20619/2018, WP(C).24557/2018, WP(C).14607/2018, WP(C).14612/2018, WP(C).23452/2018, WP(C).15148/2018, WP(C).17223/2018, WP(C).19221/2018, WP(C).19422/2018, WP(C).21745/2018, WP(C).20439/2018, WP(C).20440/2018, WP(C).18655/2018, WP(C).20141/2018, WP(C).23186/2018, WP(C).23787/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & conn.cases 27 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21740 of 2018 PETITIONER/S: M/S ERIC BUILDERS AND DEVELOPERS PVT. LTD DOOR NO. 6/587, KOPPAN ARCADE,NEAR MILMA CHILLING PLANT, PATTAMBI,REPRESENTED BY ITS DIRECTOR,VIPIN MAYYAAMKUNNATH. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE STATE TAX OFFICER (WORKS CONTRACT) COMMERCIAL TAX OFFICE, PALAKKAD - 678 001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM - 695 002. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI- 110 001. BY ADVS. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.P.R.SREEJITH SC CENTRAL BOARD OF EXCISE AND CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC. SRI. SREELAL WARRIER WPC Nos.23787/18 & conn.cases 28 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21136/2018, WP(C).21135/2018, WP(C).20619/2018, WP(C).24557/2018, WP(C).14607/2018, WP(C).14612/2018, WP(C).23452/2018, WP(C).15148/2018, WP(C).17223/2018, WP(C).19221/2018, WP(C).19422/2018, WP(C).21732/2018, WP(C).21745/2018, WP(C).20439/2018, WP(C).20440/2018, WP(C).18655/2018, WP(C).20141/2018, WP(C).23186/2018, WP(C).23787/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & conn.cases 29 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21745 of 2018 PETITIONER/S: M/S. NANDHIL HONDA CHEMMANATHOOR, PUNALUR,REPRESENTED BY ITS MANAGING PARTNER,G.C.NANDAKUMAR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT,PUNALUR - 691 305. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21136/2018, WP(C).21135/2018, WP(C).21740/2018, WP(C).20619/2018, WP(C).24557/2018, WP(C).14607/2018, WP(C).14612/2018, WP(C).23452/2018, WP(C).15148/2018, WP(C).17223/2018, WP(C).19221/2018, WP(C).19422/2018, WP(C).21732/2018, WP(C).20439/2018, WP(C).20440/2018, WP(C).18655/2018, WP(C).20141/2018, WP(C).23186/2018, WP(C).23787/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & conn.cases 30 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23186 of 2018 PETITIONER/S: P.L. TONY AGED 58 YEARS PROPRIETOR, M/S.PANTHALLOOKKARAN JEWELLERS,1/177, KODAKKARA P.O., THRISSUR. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE STATE TAX OFFICER (IB), THRISSUR STATE GOODS AND SERVICE TAX DEPARTMENT,KERALA, THRISSUR - 680 004. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3 THE SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM - 695 001. 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK,NEW DELHI - 110 001. BY ADVS. SRI.MANU.S, CGC SRI.MANU.S CGC ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., WPC Nos.23787/18 & conn.cases 31 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21136/2018, WP(C).21135/2018, WP(C).21740/2018, WP(C).20619/2018, WP(C).24557/2018, WP(C).14607/2018, WP(C).14612/2018, WP(C).23452/2018, WP(C).15148/2018, WP(C).17223/2018, WP(C).19221/2018, WP(C).19422/2018, WP(C).21732/2018, WP(C).21745/2018, WP(C).20439/2018, WP(C).20440/2018, WP(C).18655/2018, WP(C).20141/2018, WP(C).23787/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & conn.cases 32 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23452 of 2018 PETITIONER/S: JOHNCY JOSEPH AGED 58 YEARS AUTHORIZED PERSON, M/S. J & J GRANITES & MARBLES,M.C.ROAD, KUMARANELLOOR, KOTTAYAM. BY ADV. SRI.C.K.SREEJITH RESPONDENT/S: 1 ASSISTANT COMMISSIONER STATE GST DEPARTMENT, SPECIAL CIRCLE,KOTTAYAM -686001. 2 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM- 695001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK,NEW DELHI-110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21136/2018, WP(C).21135/2018, WP(C).21740/2018, WP(C).20619/2018, WP(C).24557/2018, WP(C).14607/2018, WP(C).14612/2018, WP(C).15148/2018, WP(C).17223/2018, WP(C).19221/2018, WP(C).19422/2018, WP(C).21732/2018, WP(C).21745/2018, WP(C).20439/2018, WP(C).20440/2018, WP(C).18655/2018, WP(C).20141/2018, WP(C).23186/2018, WP(C).23787/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & conn.cases 33 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24557 of 2018 PETITIONER/S: K.M.SIDHIQU PROPRIETOR, M/S FINE WOOD ENTERPRISES,NANGELIL TOWER, P.P.ROAD,PERUMBAVOOR-683 542. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE, COMMERCIAL TAXES, AT MINI CIVIL STATION,PERUMBAVOOR- 683 542 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O.THIRUVANANTHAPURAM- 695 001 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM- 695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI- 110 001 BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.R.HARISHANKAR SC CENTRAL BOARD OF EXCISE AMP CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC Nos.23787/18 & conn.cases 34 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21136/2018, WP(C).21135/2018, WP(C).21740/2018, WP(C).20619/2018, WP(C).14607/2018, WP(C).14612/2018, WP(C).23452/2018, WP(C).15148/2018, WP(C).17223/2018, WP(C).19221/2018, WP(C).19422/2018, WP(C).21732/2018, WP(C).21745/2018, WP(C).20439/2018, WP(C).20440/2018, WP(C).18655/2018, WP(C).20141/2018, WP(C).23186/2018, WP(C).23787/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & conn.cases 35

JUDGMENT [ WP(C) 23787/2018 ,WP(C).14607/2018 WP(C).14612/2018 ,WP(C).15148/2018 ,WP(C).17223/2018 WP(C).18655/2018 ,WP(C).19221/2018 ,WP(C).19422/2018 WP(C).20141/2018 ,WP(C).20439/2018 ,WP(C).20440/2018 WP(C).20619/2018 ,WP(C).21135/2018 ,WP(C).21136/2018 WP(C).21732/2018 ,WP(C).21740/2018 ,WP(C).21745/2018 WP(C).23186/2018 ,WP(C).23452/2018 ,WP(C).24557/2018 ] In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken.

2.

All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P.(C) No.11335 of 2018 and connected cases. I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above. DAMA SESHADRI NAIDU JUDGE

WPC Nos.23787/18 & conn.cases 36 APPENDIX OF WP(C) 23787/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PENALTY ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 08.12.2017 EXHIBIT P2 COPY OF NOTICE IN FORM NO. 1 ISSUED BY THE 2ND RESPONDENT 05.07.2018 EXHIBIT P3 COPY OF THE ORDER IN WPC.NO. 14383/18 OF THIS HON'BLE COURT 27.04.2018

WPC Nos.23787/18 & conn.cases 37 APPENDIX OF WP(C) 14607/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE NO. 32071044273/2017-18(6/2017) DATED 22-12- 2017. EXHIBIT P2OF THE IMPUGNED ASSESSMENT ORDER 32071044273/2017-18(6/2017) DATED 05-02- 2018. WPC Nos.23787/18 & conn.cases 38 APPENDIX OF WP(C) 14612/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32063 453673/2016-17 DATED 04-01-2018 PASSED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE INTERIM ORDER PASSED BY DATED 04.04.2018. EXHIBIT P3OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 5TH RESPONDENT DEMANDING THE PAYMENT OF THE ASSESSED TAX IN EXHIBIT P1 ASSESSMENT FOR THE YEAR 2016-17 DATED 17- 03-2018. WPC Nos.23787/18 & conn.cases 39 APPENDIX OF WP(C) 15148/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 27.01.2018. EXHIBIT P2OF THE INTERIM ORDER IN WPC NO.13930/2018 DATED 13.04.2018 EXHIBIT P3OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 27.01.2018. WPC Nos.23787/18 & conn.cases 40 APPENDIX OF WP(C) 17223/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE SHAW CAUSE NOTICE ISSUED U/S. 25(10 OF THE KVAT ACT FOR 2016-17 DATED 09-01-2018. EXHIBIT P2 AOF THE REPLY FILED FOR 2016-17 DATED 05-03-2018. EXHIBIT P3 AOF THE PROCEEDINGS OF ASSESMENT PASSED FOR 2016-17 DATED 22-03-2018. WPC Nos.23787/18 & conn.cases 41 APPENDIX OF WP(C) 18655/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF NOTICE DATED 23.09.2017 ISSUED TO PETITIONER, BY 1ST RESPONDENT FOR 2016- 17 U/S.25(1) OF THE KVAT ACT, PROPOSING TO COMPLETE BEST JUDGMENT AFTER MAKING ADDITIONS. EXHIBIT P2OF REPLY DATED 18.11.2017 SUBMITTED BEFORE 1ST RESPONDENT AGAINST EXT. P1 NOTICE. EXHIBIT P2(A)OF ANNUAL RETURN DATED 18.11.2017 SUBMITTED BEFORE 1ST RESPONDENT FOR THE YEAR 2016-17, ALONG WITH EXT.P2 REPLY. EXHIBIT P2(B)OF CLOSING STOCK INVENTORY UPLOADED IN EXT P2(A) ANNUAL RETURN, SUBMITTED BEFORE 1ST RESPONDENT ALONG WITH EXT P2 REPLY. EXHIBIT P3OF AUDIT REPORT IN FORM NO.13 & 13A FOR 2016-17 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT. EXHIBIT P4OF ORDER DATED 23.04.2018 COMPLETED U/S.25(1) OF KVAT ACT, BY 1ST RESPONDENT FOR THE YEAR 2016-17, WITHOUT PROPER JURI ICTION. EXHIBIT P5OF INTERIM ORDER DATED 04.06.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO.18069 OF 2018, IN GRANTING INTERIM PRAYER SOUGHT FOR, FOR THE REASON AS ON THE DATE PASSING ORDER, NO JURI ICTION UNDER KVAT ACT 2003. WPC Nos.23787/18 & conn.cases 42 APPENDIX OF WP(C) 19221/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 30.10.2017. EXHIBIT P2OF THE MODIFIED ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 18.04.2018. EXHIBIT P3OF THE DEMAND NOTICE IN FORM NO. 12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 30.10.2017. WPC Nos.23787/18 & conn.cases 43 APPENDIX OF WP(C) 19422/2018 PETITIONER'S/S EXHIBITS: EXT. P1 COPY OF ANNUAL RERURN FOR THE YEAR 2016-17. EXT.P2 COPY OF NOTICE DATED 25.05.2018 ISSUED BY THE 1ST RESPONDENT U/S.25 FOR THE YEAR 2016-17. EXT.P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C)NO.13552 OF 2018. WPC Nos.23787/18 & conn.cases 44 APPENDIX OF WP(C) 20141/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2016-17 DATED 20.06.2017. EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 31.05.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.13552 OF 2018. WPC Nos.23787/18 & conn.cases 45 APPENDIX OF WP(C) 20439/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE NOTICE U/S. 25(1) FOR 2016-17 DATED 12.03.2018 ISSUED BY THE 1ST RESPONDENT.

WPC Nos.23787/18 & conn.cases 46 APPENDIX OF WP(C) 20440/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 24/5/2018 FOR THE YEAR 2016-17 EXHIBIT P2OF THE INTERIM ORDER DATED 4/4/2018 IN WPC 11335/2018 EXHIBIT P3OF THE INTERIM ORDER DATEDM 12/4/2018 IN WPC NO, 13136/2018. WPC Nos.23787/18 & conn.cases 47 APPENDIX OF WP(C) 20619/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF THE ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2. COPY OF THE ORDER IN WPC 11335/18 OF THIS HONOURABLE COURT.

WPC Nos.23787/18 & conn.cases 48 APPENDIX OF WP(C) 21135/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 12.6.2018 EXHIBIT P2 COPY OF ORDER IN WPC NO 14383/18 OF THIS HON'BLE COURT DATED 27.4.2018

WPC Nos.23787/18 & conn.cases 49 APPENDIX OF WP(C) 21136/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ANNUAL RETURN DATED 25-10- 17 E-FILED FOR THE YEAR 2016-17 THROUGH KVATIS BY THE PETITIONER EXHIBITP2OF THE KVAT ASSESSMENT ORDER DATED 26-02-18 FOR THE YEAR 2016-17 ISSUED BY 1ST RESPONDENT TO THE PETITIONER EXHIBIT P3OF THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016 DATED 08-09- 16 PUBLISHED IN THE EXTRAORDINARY GAZETTE OF INDIA EXHIBIT P4OF INTERIM ORDER GRANTED BY THIS HON'BLE COURT IN WP(C) NO.11335/2018 DATED 04-04-2018 EXHIBIT P5OF THE RR NOTICE DATED 04-06-18 ISSUED U/S 7 OF THE RR ACT DEMANDING TAX, INTEREST & COLLECTION CHARGES FOR 2016-17 BY THE 2ND RESPODNENT

WPC Nos.23787/18 & conn.cases 50 APPENDIX OF WP(C) 21732/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE PENALTY ORDER DATED 30.12.2017 FOR THE YEAR 2016-17. EXHIBIT P2.OF THE SHOW-CAUSE NOTICE DATED 19.04.2018 UNDER SECTION 25(1) OF THE KVAT ACT, 2003 FOR THE YEAR 2016-17. EXHIBIT P3.OF THE OBJECTIONS DATED 18.05.2018 OF THE PETITIONER TO SHOW-CAUSE DATED 19.04.2018. EXHIBIT P4.OF THE NOTICE DATED 02.06.2018 OF THE 1ST RESPONDENT.

WPC Nos.23787/18 & conn.cases 51 APPENDIX OF WP(C) 21740/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1OF THE PRE-ASSESSMENT NOTICE U/S 22 (3)OF THE KVAT ACT ISSUED BY THE 1ST RESPONDENT DATED 24/05/2018

WPC Nos.23787/18 & conn.cases 52 APPENDIX OF WP(C) 21745/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 05.06.2018. EXHIBIT P2. COPY OF ORDER IN W.P.(C) NO.14383/18 OF THIS HON'BLE COURT DATED 27.04.2018. WPC Nos.23787/18 & conn.cases 53 APPENDIX OF WP(C) 23186/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE IBD 10/18-19 DATED 21/6/2018. WPC Nos.23787/18 & conn.cases 54 APPENDIX OF WP(C) 23452/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE REGISTRATION CERTIFICATE NO. 32050587082/17.7.07 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 THEOF THE REGISTRATION CERTIFICATE UNDER GST ACT IN NO. 32AAEFJ9754AIZL/21/9/2017. EXHIBIT P3 THEOF THE ANNUAL RETURN FOR 2016-17 E-FILED ON 27/6/2017 IN FORM NO. 10 BEFORE THE 1ST RESPONDENT. EXHIBIT P4 THEOF THE NOTICE U/S. 25(1) OF THE KVAT ACT 03 IN NO. 32050587082/2016- 17/27.6/2018. WPC Nos.23787/18 & conn.cases 55 APPENDIX OF WP(C) 24557/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32151363399/2016-17 DATED 30-06-2018 PASSED BY THE 1ST RESPONDENT EXHIBIT P2OF THE INTERIM ORDER PASSED BY DATED 04-04-2018. Css/

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