BharatTaxGST

M/S. Welvarend Health Care Equipments (P) LTD. vs. The Commercial Tax Officer

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WP(C)/16010/2018HC KeralaGSTCNR KLHC01047598201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU55 pages
For Respondent: ADDL. AG K.K. RAVINDRANATH

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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. 21907 of 2018 PETITIONER/S: M/S. S.J. CHICKEN MULLANKOLLY: PULPALLY: WAYANAD: 673 579:REP. BY SAJI E.T. PROPRIETOR. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPT: SULTHAN BATHERY:673 595 2 THE STAT TAX OFFICER (IB)I STATE GOODS AND SERVICE TAX DEPT: KOZHIKODE: 673 006 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPT.THIRUVANANTHAPURAM: 695 001 4 SECRETARY TAXES DEPARTMENT: GOVERNMENT OF KERALA:SECRETARIAT: THIRUVANANTHAPURAM: 695 001. 5 CENTRAL BOARD OF EXCISE CUSTOMS DEPT. OF REVENUE: MINISTRY OF FINANCE:GOVT. 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 WPC Nos.21907/2018 & conn.cases 2 OTHER PRESENT: 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).14775/2018, WP(C).14780/2018, WP(C).14972/2018, WP(C).15803/2018, WP(C).16010/2018, WP(C).16154/2018, WP(C).17642/2018, WP(C).17841/2018, WP(C).19182/2018, WP(C).19714/2018, WP(C).21003/2018, WP(C).21574/2018, WP(C).21583/2018, WP(C).21642/2018, WP(C).21772/2018, WP(C).22171/2018, WP(C).22557/2018, WP(C).22605/2018, WP(C).24822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.21907/2018 & conn.cases 3 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. 14775 of 2018 PETITIONER/S: M/S. K.M. ABRAHAM & CO. MANGODE, KANNAMBRA P.O., PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, RAJ MATHEW ABRAHAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER STATE GST DEPARTMENT, SPECIAL CIRCLE, PALAKKAD- 678001. 2 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678001. 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).24822/2018, WP(C).15803/2018, WP(C).21003/2018, WP(C).16010/2018, WP(C).17841/2018, WP(C).21642/2018, WP(C).21772/2018, WP(C).21574/2018, WP(C).16154/2018, WP(C).17642/2018, WP(C).22605/2018, WP(C).22557/2018, WP(C).19714/2018, WP(C).14780/2018, WP(C).21583/2018, WP(C).14972/2018, WP(C).19182/2018, WP(C).22171/2018, WP(C).21907/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.21907/2018 & 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. 14780 of 2018 PETITIONER/S: VIJAY RAJAN NAIR,AGED 40 YEARS M/S VIJAY TRADERS, NADUVAKKAM, THODIYIL HOUSE,PALAKKAD PO, VIA.KUZHIMANNA, MALAPPURAM -673641. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES, MANJERI-676121. 2 THE ASST. COMMISSIONER STATE GST DEPARTMENT, MALAPPURAM AT MANJERI-676121. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. 4 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIATE, THIRUVANANTHAPURAM-695001. 5 CENTRAL GOODS OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-1109001. BY ADVS. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.THOMAS MATHEW NELLIMOOTTIL SC CENTRAL BOARD OF EXCISE AMP CUSTOMS WPC Nos.21907/2018 & conn.cases 5 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).24822/2018, WP(C).15803/2018, WP(C).21003/2018, WP(C).16010/2018, WP(C).17841/2018, WP(C).21642/2018, WP(C).21772/2018, WP(C).21574/2018, WP(C).16154/2018, WP(C).17642/2018, WP(C).22605/2018, WP(C).22557/2018, WP(C).19714/2018, WP(C).21583/2018, WP(C).14775/2018, WP(C).14972/2018, WP(C).19182/2018, WP(C).22171/2018, WP(C).21907/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.21907/2018 & 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. 14972 of 2018 PETITIONER/S: SRI.GEORGE ALEX PROPRIETOR, KAINIKUNNEL TRADERS,MARIYAPURAM. BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT,CHERUTHONI AT IDUKKI 685 602. 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.A.SREEKALA, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SMT.A.SREEKALA 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.21907/2018 & conn.cases 7 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24822/2018, WP(C).15803/2018, WP(C).21003/2018, WP(C).16010/2018, WP(C).17841/2018, WP(C).21642/2018, WP(C).21772/2018, WP(C).21574/2018, WP(C).16154/2018, WP(C).17642/2018, WP(C).22605/2018, WP(C).22557/2018, WP(C).19714/2018, WP(C).14780/2018, WP(C).21583/2018, WP(C).14775/2018, WP(C).19182/2018, WP(C).22171/2018, WP(C).21907/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.21907/2018 & 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. 15803 of 2018 PETITIONER/S: V.G.MOHANAN AGED 64 YEARS M/S. MAHATMA INDUSTRIES,VAZHAPPILLY, CHANGANASSERY BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT,1ST CIRCLE, CHANGANACHERRY-686 101. 2 THE DY. TAHSILDARRR TALUK OFFICE, CHANGANACHERRY-686 101. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 4 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 5 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 9001. BY ADVS. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.THOMAS MATHEW NELLIMOOTTIL SC CENTRAL BOARD OF EXCISE AMP CUSTOMS WPC Nos.21907/2018 & conn.cases 9 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).24822/2018, WP(C).21003/2018, WP(C).16010/2018, WP(C).17841/2018, WP(C).21642/2018, WP(C).21772/2018, WP(C).21574/2018, WP(C).16154/2018, WP(C).17642/2018, WP(C).22605/2018, WP(C).22557/2018, WP(C).19714/2018, WP(C).14780/2018, WP(C).21583/2018, WP(C).14775/2018, WP(C).14972/2018, WP(C).19182/2018, WP(C).22171/2018, WP(C).21907/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.21907/2018 & 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. 16010 of 2018 PETITIONER/S: M/S. WELVAREND HEALTH CARE EQUIPMENTS (P) LTD. XXI/311, NORTH FORT GATE, THRIPUNITHURA, REPRESENTED BY ITS MANAGING DIRECTOR, SHYAM LAL. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER 2ND CIRCLE, TRIPUNITHURA-682 301. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIATE, THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 9001. BY ADVS. SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.PREETHA S. NAIR 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.21907/2018 & conn.cases 11 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24822/2018, WP(C).15803/2018, WP(C).21003/2018, WP(C).17841/2018, WP(C).21642/2018, WP(C).21772/2018, WP(C).21574/2018, WP(C).16154/2018, WP(C).17642/2018, WP(C).22605/2018, WP(C).22557/2018, WP(C).19714/2018, WP(C).14780/2018, WP(C).21583/2018, WP(C).14775/2018, WP(C).14972/2018, WP(C).19182/2018, WP(C).22171/2018, WP(C).21907/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.21907/2018 & 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. 16154 of 2018 PETITIONER/S: CEE BEE HOTELS (P) LTD. HOSPITAL ROAD, KOLLAM, PIN-691001, REP. BY MANAGING DIRECTOR N.VIJAYAN. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER, THE STATE GOODS AND SERVICES TAX DEPARTMENT ASARAMOM, KOLLAM, PIN-691002. 2 THE STATE OF KERALA REPRESENTED 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., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24822/2018, WP(C).15803/2018, WP(C).21003/2018, WP(C).16010/2018, WP(C).17841/2018, WP(C).21642/2018, WP(C).21772/2018, WP(C).21574/2018, WP(C).17642/2018, WP(C).22605/2018, WP(C).22557/2018, WP(C).19714/2018, WP(C).14780/2018, WP(C).21583/2018, WP(C).14775/2018, WP(C).14972/2018, WP(C).19182/2018, WP(C).22171/2018, WP(C).21907/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.21907/2018 & conn.cases 13 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. 17642 of 2018 PETITIONER/S: SYJU LEKSHMANAN,AGED 51 YEARS PROPRIETOR, AKKAVILA.K, LEKSHMANAN & CO., KANIYAMTHODU JUNCTION, KANNANALLOOR ROAD, MUKHATHALA, KOLLAM DISTRICT. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, SECOND CIRCLE, ASRAMOM, KOLLAM PIN 691 002. 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 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).24822/2018, WP(C).15803/2018, WP(C).21003/2018, WP(C).16010/2018, WP(C).17841/2018, WP(C).21642/2018, WP(C).21772/2018, WP(C).21574/2018, WP(C).16154/2018, WP(C).22605/2018, WP(C).22557/2018, WP(C).19714/2018, WP(C).14780/2018, WP(C).21583/2018, WP(C).14775/2018, WP(C).14972/2018, WP(C).19182/2018, WP(C).22171/2018, WP(C).21907/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.21907/2018 & 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. 17841 of 2018 PETITIONER/S: M/S. SHA TRADERS AND AGENCIES H.A.K COMPOUND, CHALAI BAZAR, THIRUVANANTHAPURAM,REPRESENTED BY ITS MANAGING PARTNER,SYED MOHAMMED, S/O, SHAHUL HAMEED, AGED 57,KALLATTU NAGAR, MANACAUD.P.O, THIRUVANANTHAPURAM -9 BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT,SECOND CIRCLE, TAX TOWER, KARAMANA,THIRUVANANTHAPURAM-695 002. 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT, TAX TOWERS,THIRUVANANTHAPURAM 695 001. 3 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY,SECRETARIAT, THIRUVANANTHAPURAM 695 001. 4 SECRETARY COMMERCIAL TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM 695 001. 5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NORTH BLOCK,NEW DELHI- 110 001. WPC Nos.21907/2018 & conn.cases 15 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., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24822/2018, WP(C).15803/2018, WP(C).21003/2018, WP(C).16010/2018, WP(C).21642/2018, WP(C).21772/2018, WP(C).21574/2018, WP(C).16154/2018, WP(C).17642/2018, WP(C).22605/2018, WP(C).22557/2018, WP(C).19714/2018, WP(C).14780/2018, WP(C).21583/2018, WP(C).14775/2018, WP(C).14972/2018, WP(C).19182/2018, WP(C).22171/2018, WP(C).21907/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.21907/2018 & 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. 19182 of 2018 PETITIONER/S: BINU RAJESH AGED 42 YEARS M/S.VIABLE SIGNS, UMMER BUILDING, OPP.MOSQUE, KONATHUKUNNU, THRISSUR DISTRICT-680123. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER (WC) STATE GOODS AND SERVICES TAX DEPARTMENT, THRISSUR- 680001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT THIRUVANANTHAPURAM-695001. 3 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 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).24822/2018, WP(C).15803/2018, WP(C).21003/2018, WP(C).16010/2018, WP(C).17841/2018, WP(C).21642/2018, WP(C).21772/2018, WP(C).21574/2018, WP(C).16154/2018, WP(C).17642/2018, WP(C).22605/2018, WP(C).22557/2018, WP(C).19714/2018, WP(C).14780/2018, WP(C).21583/2018, WP(C).14775/2018, WP(C).14972/2018, WP(C).22171/2018, WP(C).21907/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.21907/2018 & conn.cases 17 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. 19714 of 2018 PETITIONER/S: ARUN KUMAR M.R.,AGED 34 YEARS PROPRIETOR, M/S.YKA ENTERPRISES, 9/214B,PULLUVAZHY PO, PERUMBAVOOR. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 COMMERCIAL TAX OFFICER COMMERCIAL TAX OFFICE, 2ND CIRCLE,PERUMBAVOOR-683 542. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA PO, 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.21907/2018 & conn.cases 18 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24822/2018, WP(C).15803/2018, WP(C).21003/2018, WP(C).16010/2018, WP(C).17841/2018, WP(C).21642/2018, WP(C).21772/2018, WP(C).21574/2018, WP(C).16154/2018, WP(C).17642/2018, WP(C).22605/2018, WP(C).22557/2018, WP(C).14780/2018, WP(C).21583/2018, WP(C).14775/2018, WP(C).14972/2018, WP(C).19182/2018, WP(C).22171/2018, WP(C).21907/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.21907/2018 & conn.cases 19 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. 21003 of 2018 PETITIONER/S: VARIETHU VILLAS & APARTMENTS 9B, CENTRE HOMES, NANGIARKULANGARA P.O., HARIPAD - 690513 (REPRESENTED BY SRI. RAMKUMAR, MANAGING PARTNER) BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 STATE TAX OFFICER WORKS CONTRACT, STATE GOODS & SERVICES TAX DEPARTMENT, ALAPPUZHA - 688 001 2 COMMISSIONER OF STATE TAXES TAX TOWER KARAMANA THIRUVANANTHAPURAM - 695002 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES SECRETARIAT, THIRUVANANTHAPURAM - 695002 4 CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN,DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110001 5 UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE, 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., SR. SC. SRI. SREELAL N. WARRIER WPC Nos.21907/2018 & conn.cases 20 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24822/2018, WP(C).15803/2018, WP(C).16010/2018, WP(C).17841/2018, WP(C).21642/2018, WP(C).21772/2018, WP(C).21574/2018, WP(C).16154/2018, WP(C).17642/2018, WP(C).22605/2018, WP(C).22557/2018, WP(C).19714/2018, WP(C).14780/2018, WP(C).21583/2018, WP(C).14775/2018, WP(C).14972/2018, WP(C).19182/2018, WP(C).22171/2018, WP(C).21907/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.21907/2018 & 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. 21574 of 2018 PETITIONER/S: RAJAN V.K. RAJAN JEWELLERY WORKS, TC 7/683, KAINOOR HOUSE, KURIACHIRA P.O., ANCHERY, THRISSUR DIST., PIN- 680006. BY ADVS. SRI.S.SURESH BABU (CHERUNNIYOOR) SRI.AJI V.DEV RESPONDENT/S: 1 THE INTELLIGENCE OFFICER SQUAD NO.IV, STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE P.O., THRISSUR DIST., PIN- 680004. 2 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695002. 3 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN-110001. 4 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN-110001. BY ADVS. SRI.B.RAMACHANDRAN, CGC SMT.A.SREEKALA SC CENTRAL BOARD OF EXCISE AMP CUSTOMS SRI.B.RAMACHANDRAN CGC WPC Nos.21907/2018 & conn.cases 22 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).24822/2018, WP(C).15803/2018, WP(C).21003/2018, WP(C).16010/2018, WP(C).17841/2018, WP(C).21642/2018, WP(C).21772/2018, WP(C).16154/2018, WP(C).17642/2018, WP(C).22605/2018, WP(C).22557/2018, WP(C).19714/2018, WP(C).14780/2018, WP(C).21583/2018, WP(C).14775/2018, WP(C).14972/2018, WP(C).19182/2018, WP(C).22171/2018, WP(C).21907/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.21907/2018 & 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. 21583 of 2018 PETITIONER/S: M/S. QUALITY AIRPORT HOTELS & FLIGHT SERVICES PVT. LTD. NAYATHODE, ERNAKULAM DIST., REPRESENTED BY ITS DIRECTOR, BINDHU MARY VINOD. BY ADV. SMT.S.K.DEVI RESPONDENT/S: 1 THE INTELLIGENCE OFFICER SQUAD NO.5, MATTANCHERY AT MINI CIVIL STATION, PERUMBAVOOR-683542. 2 THE SECRETARY, TAXES DEPATMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADVS. SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.RAMAVARMA REGHUNATHAN THAMBURAN 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24822/2018, WP(C).15803/2018, WP(C).21003/2018, WP(C).16010/2018, WP(C).17841/2018, WP(C).21642/2018, WP(C).21772/2018, WP(C).21574/2018, WP(C).16154/2018, WP(C).17642/2018, WP(C).22605/2018, WP(C).22557/2018, WP(C).19714/2018, WP(C).14780/2018, WP(C).14775/2018, WP(C).14972/2018, WP(C).19182/2018, WP(C).22171/2018, WP(C).21907/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.21907/2018 & conn.cases 24 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. 21642 of 2018 PETITIONER/S: GRAMEENA PRODUCE OPPOSITE YMCA, K.K.ROAD, MUNDAKKAYAM-686513, REP. BY PARTNER, GEORGE JOB. BY ADV. SRI.V.V.GEORGEKUTTY RESPONDENT/S: 1 STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, PONKUNNAM-686506. 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-110001. 5 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, 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., SR. SC. SRI. SREELAL N. WARRIER WPC Nos.21907/2018 & conn.cases 25 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24822/2018, WP(C).15803/2018, WP(C).21003/2018, WP(C).16010/2018, WP(C).17841/2018, WP(C).21772/2018, WP(C).21574/2018, WP(C).16154/2018, WP(C).17642/2018, WP(C).22605/2018, WP(C).22557/2018, WP(C).19714/2018, WP(C).14780/2018, WP(C).21583/2018, WP(C).14775/2018, WP(C).14972/2018, WP(C).19182/2018, WP(C).22171/2018, WP(C).21907/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.21907/2018 & conn.cases 26 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. 21772 of 2018 PETITIONER/S: AJITH KUMAR K CHERUKARA PUTHEN VEEDU, CHERUKARA, KUMMIL,KADAKKAL, KOLLAM DISTRICT, PIN: 691536. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE STATE TAX OFFICER WORKS CONTRACT, SGST DEPARTMENT, ASRAMOM,KOLLAM DISTRICT, PIN: 691002. 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 DELH-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., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24822/2018, WP(C).15803/2018, WP(C).21003/2018, WP(C).16010/2018, WP(C).17841/2018, WP(C).21642/2018, WP(C).21574/2018, WP(C).16154/2018, WP(C).17642/2018, WP(C).22605/2018, WP(C).22557/2018, WP(C).19714/2018, WP(C).14780/2018, WP(C).21583/2018, WP(C).14775/2018, WP(C).14972/2018, WP(C).19182/2018, WP(C).22171/2018, WP(C).21907/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.21907/2018 & 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. 22171 of 2018 PETITIONER/S: M/S.NILA BAKE HOUSE REPRESENTED BY ITS MANAGING DIRECTOR,MUSTHAFA, S/O MOIDU, AGED 55 YEARS,MINI INDUSTRIAL ESTATE, VII/390,MELE PATTAMBI. BY ADVS. SRI.C.A.CHACKO SMT.C.M.CHARISMA SMT.MEGHA K.XAVIER RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY THE SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. 2 STATE OF KERALA REPRESENTED BY THE SECRETARY,DEPARTMENT OF TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695001 3 THE COMMISSIONER STATE GOODS AND SERVICE TAXDEPARTMENT, THIRUVANANTHAPURAM-695001 4 THE INTELLIGENCE OFFICER INTELLIGENCES SQUAD NO.1,COMMERCIAL TAXES, PALAKKAD. 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.21907/2018 & conn.cases 28 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24822/2018, WP(C).15803/2018, WP(C).21003/2018, WP(C).16010/2018, WP(C).17841/2018, WP(C).21642/2018, WP(C).21772/2018, WP(C).21574/2018, WP(C).16154/2018, WP(C).17642/2018, WP(C).22605/2018, WP(C).22557/2018, WP(C).19714/2018, WP(C).14780/2018, WP(C).21583/2018, WP(C).14775/2018, WP(C).14972/2018, WP(C).19182/2018, WP(C).21907/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.21907/2018 & 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. 22557 of 2018 PETITIONER/S: SUDHEER.V.K LAKSHMI JEWELLERY WORKS, VI/301/2, NEHRU NAGAR, KAIRALI ROAD, KURIACHIRA, THRISSUR DIST., PIN - 680 006. BY ADVS. SRI.S.SURESH BABU (CHERUNNIYOOR) SRI.AJI V.DEV RESPONDENT/S: 1 THE STATE TAX OFFICER SQUAD NO.II, DEPARTMENT OF GOODS AND SERVICE TAX, POOTHOLE P.O., THRISSUR, THRISSUR DIST., PIN - 680 004. 2 THE STATE TAX OFFICER IV CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE P.O., THRISSUR DIST., PIN - 680004. 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. 6 THE TAHSILDAR (REVENUE RECOVERY), TALUK OFFICE, THRISSUR, THRISSUR DIST., PIN - 680001. WPC Nos.21907/2018 & conn.cases 30 BY ADVS. SRI.M.RAJENDRA KUMAR, CGC SRI.M.RAJENDRA KUMAR 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., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24822/2018, WP(C).15803/2018, WP(C).21003/2018, WP(C).16010/2018, WP(C).17841/2018, WP(C).21642/2018, WP(C).21772/2018, WP(C).21574/2018, WP(C).16154/2018, WP(C).17642/2018, WP(C).22605/2018, WP(C).19714/2018, WP(C).14780/2018, WP(C).21583/2018, WP(C).14775/2018, WP(C).14972/2018, WP(C).19182/2018, WP(C).22171/2018, WP(C).21907/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.21907/2018 & conn.cases 31 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. 22605 of 2018 PETITIONER/S: ANIL KUMAR.K AMBADY HOUSE, ELAMKULAM ROAD, KALOOR, KOCHI, PIN - 682017. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE STATE TAX OFFICER (ENQUIRY) OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAXES, SGST DEPARTMENT, CIVIL STATION, KASARAGOD DISTRICT, PIN - 671121. 2 THE STATE OF KERALA REPRESENTED 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. BY ADVS. SRI.M.RAJENDRA KUMAR, CGC SRI.M.RAJENDRA KUMAR 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.21907/2018 & conn.cases 32 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24822/2018, WP(C).15803/2018, WP(C).21003/2018, WP(C).16010/2018, WP(C).17841/2018, WP(C).21642/2018, WP(C).21772/2018, WP(C).21574/2018, WP(C).16154/2018, WP(C).17642/2018, WP(C).22557/2018, WP(C).19714/2018, WP(C).14780/2018, WP(C).21583/2018, WP(C).14775/2018, WP(C).14972/2018, WP(C).19182/2018, WP(C).22171/2018, WP(C).21907/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.21907/2018 & 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. 24822 of 2018 PETITIONER/S: M/S. FASHION SUITINGS [P] LTD KALLISSERY P.O., CHENGANNUR, PIN - 689 124 REPRESENTED BY ITS MANAGER / AUTHIRISED SIGNATORY. BY ADV. SRI.A.KRISHNAN RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT,SPECIAL CIRCLE, CIVIL STATION, OFFICE OF THE STATE GOODS & SERVICE TAX DEPARTMENT,ALAPPUZHA - 688 001. 2 THE ASSISTANT COMMISSIONER APPEALS MELUVALLIL BUILDINGS, 2ND FLOOR, NEAR STONE BRIDGE, ALAPPUZHA - 688 011 3 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001 4 STATE OF KERALA REPRESENTED BY SECRETARY TO TAXES,FINANCE DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM - 695 001. 5 THE UNION OF INDIA REPRESENTED BY SECRETARY TO FINANCE,FINANCE DEPARTMENT, NEW DELHI - 110 001. BY ADVS. SRI.K.R.RAJKUMAR, C.G.C. SRI.K.R.RAJKUMAR C.G.C. WPC Nos.21907/2018 & conn.cases 34 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).15803/2018, WP(C).21003/2018, WP(C).16010/2018, WP(C).17841/2018, WP(C).21642/2018, WP(C).21772/2018, WP(C).21574/2018, WP(C).16154/2018, WP(C).17642/2018, WP(C).22605/2018, WP(C).22557/2018, WP(C).19714/2018, WP(C).14780/2018, WP(C).21583/2018, WP(C).14775/2018, WP(C).14972/2018, WP(C).19182/2018, WP(C).22171/2018, WP(C).21907/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.21907/2018 & conn.cases 35

JUDGMENT [ WP(C) 21907/2018 ,WP(C).14775/2018 ,WP(C).14780/2018 ,WP(C).14972/2018 ,WP(C).15803/2018 ,WP(C).16010/2018 ,WP(C).16154/2018 ,WP(C).17642/2018 ,WP(C).17841/2018 ,WP(C).19182/2018 ,WP(C).19714/2018 ,WP(C).21003/2018 ,WP(C).21574/2018 ,WP(C).21583/2018 ,WP(C).21642/2018 ,WP(C).21772/2018 ,WP(C).22171/2018 ,WP(C).22557/2018 ,WP(C).22605/2018 ,WP(C).24822/2018 ] 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.21907/2018 & conn.cases 36 APPENDIX OF WP(C) 21907/2018 PETITIONER'S/S EXHIBITS: EXHIBITP1 PHOTOCOPY OF ORDER IN W.P(C) NO.11335 OF 2018 DT.04-04-2018 EXHIBIT P2 PHOTOCOPY OF NOTICE U/S 25(1) FOR 2016-17 DT.10-05-2018 EXHIBIT P3 PHOTOCOPY OF ORDER U/S 67(1) FOR 2016-17 DT.29-05-2018

WPC Nos.21907/2018 & conn.cases 37 APPENDIX OF WP(C) 14775/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1- COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 (CST). EXHIBIT P1(A)- COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 (CST). EXHIBIT P2- COPY OF ORDER ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), PALAKKAD FOR THE YEAR 2016-17 (CST). EXHIBIT P3- COPY OF C FORM OBTAINED FROM M/S.TEGA INDUSTRIES LTD., KOLKATA. EXHIBIT P4- COPY OF ORDER ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5- COPY OF C FORM OBTAINED FROM M/S.TEGA INDUSTRIES LTD., KOLKATA. EXHIBIT P6- COPY OF PETITION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P7- COPY OF LETTER ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.

WPC Nos.21907/2018 & conn.cases 38 APPENDIX OF WP(C) 14780/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 COPY OF ORDER IN WP(C) NO.11335/2018 OF THIS HON'BLE COURT.

WPC Nos.21907/2018 & conn.cases 39 APPENDIX OF WP(C) 14972/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 10/4/2018 EXHIBIT P2OF THE INTERIM ORDER IN WPC NO.13930/2018 DATED 13/4/2018 EXHIBIT P3OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 10/4/2018

WPC Nos.21907/2018 & conn.cases 40 APPENDIX OF WP(C) 15803/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF NOTICE IN FORM NO. 1 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2A COPY OF NOTICE IN FORM NO. 10 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 COPY OF ORDER IN WPC NO. 11335/18 OF THIS HON'BLE COURT

WPC Nos.21907/2018 & conn.cases 41 APPENDIX OF WP(C) 16010/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 (CST) EXHIBIT P2 COPY OF ORDER IN WP(C) NO.11335/18 OF THIS HON'BLE COURT.

WPC Nos.21907/2018 & conn.cases 42 APPENDIX OF WP(C) 16154/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2015-16. EXHIBIT P1(A) COPY OF ANNUAL RETURN FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF NOTICE DATED 31-01-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16. EXHIBIT P2(A) COPY OF NOTICE DATED 31-01-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2016-17. EXHIBIT P3 COPY OF REPLY DATED 2-03-2018 FILED BY THE PETITIONER AGAINST EXT.P2. EXHIBIT P3(A) COPY OF REPLY DATED 2-03-2018 FILED BY THE PETITIONER AGAINST EXT.P2(A). EXHIBIT P4 COPY OF ORDER DATED 26-03-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16. EXHIBIT P4(A) COPY OF ORDER DATED 26-03-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2016-17. EXHIBIT P5 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO.13552 OF 2018. WPC Nos.21907/2018 & conn.cases 43 APPENDIX OF WP(C) 17642/2018 PETITIONER'S/S EXHIBITS: EXT.P1 COPY OF ANNUAL RETURN FOR THE YEAR 2015-16. EXT.P1(A) COPY OF ANNUAL RETURN FOR THE YEAR 2015-16 EXT.P2 COPY OF ORDER DATED 30/12/2017 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16. EXT.P2(A) COPY OF ORDER DATED 30/12/2017 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16. EXT.P3 COPY OF INTERIM ORDER DATED 13/04/2018 ISSUED BY THIS HONOURABLE COURT IN WPC.13552/2018. WPC Nos.21907/2018 & conn.cases 44 APPENDIX OF WP(C) 17841/2018 PETITIONER'S/S EXHIBITS: EXT P1-OF PRE-ASSESSMENT NOTICE NO.32010723336/16-17 DATED 15.05.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2016-17. EXT P-2 AOF THE INTERIM ORDER DATED 04.04.2018 PASSED IN WP @ NO. 11335 OF 2018 BY THE HON'BLE HIGH COURT OF KERALA.

WPC Nos.21907/2018 & conn.cases 45 APPENDIX OF WP(C) 19182/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 26- 02-2018. EXHIBIT P2 COPY OF ORDER IN WP(C)NO.11335/18 OF THIS HON'BLE COURT DATED 04-04-2018. WPC Nos.21907/2018 & conn.cases 46 APPENDIX OF WP(C) 19714/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 :OF THE PRE ASSESSMENT NOTICE NO.321513310468/2016-17 DATED 26-5-2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 :OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC.NO.11335/2018 DATED 4-4-2018. WPC Nos.21907/2018 & conn.cases 47 APPENDIX OF WP(C) 21003/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE ASSESSMENT ORDER NO. 32041544769/2016-17 DATED 12.06.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2:OF THE ORDER IN W.P.(C) 11335/2018 OF THIS HON'BLE COURT DATED 04.04.2018

WPC Nos.21907/2018 & conn.cases 48 APPENDIX OF WP(C) 21574/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE SHOP INSPECTION REPORT DATED 19.01.2017 UNDER THE ERSTWHILE KVAT ACT, 2003. EXHIBIT P2OF THE SHOW-CAUSE NOTICE DATED 22.03.2018 UNDER SECTION 67 OF THE ERSTWHILE KVAT ACT, 2003 FOR THE YEAR 2016-

17.

WPC Nos.21907/2018 & conn.cases 49 APPENDIX OF WP(C) 21583/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.ISM/V/23/16-17 (14-15) DATED 10-4-2018. EXHIBIT P2OF THE NOTICE NO.ISM/V/23/16-17 DATED 10-4-2018. EXHIBIT P3OF THE NOTICE NO.ISM/V/23/16-17 DATED 10-4-2018. EXHIBIT P4OF THE REQUEST DATED 12TH MAY 2018. EXHIBIT P5OF THE NOTICE NO.CR ISM/V/16-17 DATED 4-6-2018. WPC Nos.21907/2018 & conn.cases 50 APPENDIX OF WP(C) 21642/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER & DEMAND NOTICE FOR 2016-17 DATED 10-05-2018 ISSUED BY THE 1ST RESPONDENT.

WPC Nos.21907/2018 & conn.cases 51 APPENDIX OF WP(C) 21772/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 21.05.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552 OF 2018. WPC Nos.21907/2018 & conn.cases 52 APPENDIX OF WP(C) 22171/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF NOTICE DATED 11/5/2018 ISSUED BY 4TH RESPONDENT EXHIBIT P2:OF ORDER DATED 27/4/2018 IN WP(C)NO.14625/2018

WPC Nos.21907/2018 & conn.cases 53 APPENDIX OF WP(C) 22557/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE SIR DATED 19.01.2017. EXHIBIT P2OF THE SHOW-CAUSE NOTICE DATED 29.03.2017 UNDER SECTION 67 OF THE KVAT ACT. 203 FOR THE YEAR 2016-17. EXHIBIT P3OF THE OBJECTIONS DATED 30.05.2017 OF THE PETITIONER TO SHOW-CAUSE DATED 29.03.2017. EXHIBIT P4OF THE NOTICE DATED 23.10.2017 OF THE 1ST RESPONDENT. EXHIBIT P5OF THE PENALTY ORDER DATED 30.12.2017 UNDER SECTION 67 OF THE KVAT ACT, 2013 FOR 2016-17. EXHIBIT P6 DEMAND NOTICE DATED 01.03.2018 IN FORM NO. 1 UNDER REVENUE RECOVERY ACT ALONG WITH ENGLISH TRANSLATION. EXHIBIT P6(A) DEMAND NOTICE DATED 01.03.2018 IN FORM NO. 10 UNDER REVENUE RECOVERY ACT ALONG WITH ENGLISH TRANSLATION. EXHIBIT P7OF ATTACHMENT ORDER IN FORM II DATED 02.03.2018 UNDER REVENUE RECOVERY ACT ALONG WITH ENGLISH TRANSLATION.

WPC Nos.21907/2018 & conn.cases 54 APPENDIX OF WP(C) 22605/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF INVOICE DATED 16.02.2017. EXHIBIT P2 COPY OF TRANSIT PASS DATED 20.02.2017. EXHIBIT P3 COPY OF FORWARDER'S CARGO RECEIPT DATED 22.02.2017. EXHIBIT P4 COPY OF SHIPPING BILL DATED 16.02.2017. EXHIBIT P5 COPY OF ASSESSMENT ORDER DATED 5.05.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 48(3) FOR THE YEAR 2016-17. EXHIBIT P5(A) COPY OF PENALTY ORDER DATED 5.05.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 67(1) FOR THE YEAR 2016-17. EXHIBIT P6 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.13552 OF 2018. WPC Nos.21907/2018 & conn.cases 55 APPENDIX OF WP(C) 24822/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE NOTICE FOR THE YEAR 2016 - 2017 DATED 02/06/2018 EXHIBIT P1(A):OF REPLY DATED 02/06/2018, TO EXT.P1. EXHIBIT P2:OF ASSESSMENT ORDER DATED 09/07/2018, BY THE 1ST RESPONDENT EXHIBIT P2(A);OF DEMAND NOTICE DATED 09/07/2018 EXHIBIT P3:OF INTERIM STAY ORDER PASSED BY THIS HON'BLE COURT IN WPC.NO.15148 OF 2018 DATED 04/05/2018 CSS/

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