Starwin vs. State Tax Officer

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. 19455 of 2018 PETITIONER/S: M/S.AMY ENTERPRISES, T.C.4/535(1), G1, SREEVILAS LANE, KOWDIAR, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGER AND AUTHORISED SIGNATORY, DILEEP SYAM. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA SRI.E.C.AHAMED FAZIL SRI.P.C.MUHAMMED NOUSHIQ RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, 1ST CIRCLE, 4TH FLOOR, 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 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 No.19455/2018 & conn.cases 2 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19456/2018, WP(C).19457/2018, WP(C).20841/2018, WP(C).26258/2018, WP(C).31047/2018, WP(C).31648/2018, WP(C).35654/2018, WP(C).36251/2018, WP(C).37255/2018, WP(C).37258/2018, WP(C).37454/2018, WP(C).37455/2018, WP(C).37460/2018, WP(C).37652/2018, WP(C).37653/2018, WP(C).38053/2018, WP(C).38254/2018, WP(C).38652/2018, WP(C).38851/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.19455/2018 & 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. 19456 of 2018 PETITIONER/S: M/S.INSCON MEDICAL SOLUTION (P)LTD THAIKKATTUKARA, MANTHRAKKAL JUNCTION, THAIKKATTUKARA P.O., ALUVA - 683 106, REPRESENTED BY ITS MANAGING DIRECTOR M.K. AJESH. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT/S: 1 THE INTELLIGENCE OFFICER SQUAD NO. II, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA P.O., THIRUVANANTHAPURAM DISTRICT - 695 001. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM DISTRICT - 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 No.19455/2018 & conn.cases 4 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19455/2018 & CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.19455/2018 & conn.cases 5 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. 19457 of 2018 PETITIONER/S: M/S.CLASSIC GRANITES CHERUKODE, VALLAPPUZHA, PATTAMBI, REPRESENTED BY ITS MANAGER, JAMAL E.M. BY ADVS. SMT.S.K.DEVI SRI.SHANMUGHAM D. JAYAN RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER PATTAMBI-679 104. 2 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 4 THE DEPUTY TAHASILDAR TALUK OFFICE, PATTAMBI-679 306. BY ADVS. SMT.SINDHUMOL.T.P., CGC SMT.SINDHUMOL.T.P. CGC ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC No.19455/2018 & conn.cases 6 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).31648/2018, WP(C).31047/2018, WP(C).20841/2018, WP(C).35654/2018, WP(C).36251/2018, WP(C).37255/2018, WP(C).37258/2018, WP(C).37454/2018, WP(C).37455/2018, WP(C).37652/2018, WP(C).37653/2018, WP(C).38053/2018, WP(C).37460/2018, WP(C).38254/2018, WP(C).38652/2018, WP(C).38851/2018, WP(C).26258/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.19455/2018 & conn.cases 7 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. 20841 of 2018 PETITIONER/S: M/S. BEST GRANITES II/497 B, KADANGODE, THIPPALISSERY, REPRESENTED BY ITS MANAGING PARTNER,P.K.JALEEL. BY ADVS. SMT.S.K.DEVI SRI.SHANMUGHAM D. JAYAN RESPONDENT/S: 1 THE INTELLIGENCE OFFICER SQUAD NO.IV, O/O.THE INSPECTING ASST. COMMISSIONER(INT),DEPT OF COMMERCIAL TAXES, THRISSUR-680004. 2 THE SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695001. 3 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001. 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).31648/2018, WP(C).31047/2018, WP(C).35654/2018, WP(C).36251/2018, WP(C).37255/2018, WP(C).37258/2018, WP(C).37454/2018, WP(C).37455/2018, WP(C).37652/2018, WP(C).37653/2018, WP(C).38053/2018, WP(C).37460/2018, WP(C).38254/2018, WP(C).38652/2018, WP(C).38851/2018, WP(C).26258/2018, WP(C).19457/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.19455/2018 & 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. 26258 of 2018 PETITIONER/S: GEORGE JOSHUA AUTHORIZED PERSON, M/S. STAR ONE IT SOLUTIONS INDIA PVT LTD,T.C NO. 26/319(1) THEKKUMMOODU, VANCHIYOOR, THIRUVANANTHAPURAM. BY ADV. SRI.C.K.SREEJITH RESPONDENT/S: 1 STATE TAX OFFICER 1ST CIRCLE, STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALOM,TRIVANDRUM - 695 002. 2 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT,GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 3 UNION INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, ROOM NO.46, 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., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).31648/2018, WP(C).31047/2018, WP(C).20841/2018, WP(C).35654/2018, WP(C).36251/2018, WP(C).37255/2018, WP(C).37258/2018, WP(C).37454/2018, WP(C).37455/2018, WP(C).37652/2018, WP(C).37653/2018, WP(C).38053/2018, WP(C).37460/2018, WP(C).38254/2018, WP(C).38652/2018, WP(C).38851/2018, WP(C).19457/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.19455/2018 & conn.cases 9 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. 31047 of 2018 PETITIONER/S: M/s ELECTRO DYNAMIC TC 26/1306(1), UTHRADAM, PANAVILA JUNCTION, THIRUVANANTHAPURAM, REPRESENTED BY K V HARIHARAN, MANAGING PARTNER. BY ADVS. P.S. SOMAN PULLADAN SRI.K.SUNDAR SMT.T.RADHAMANY SRI.V.SATHEESH (S-3495) RESPONDENT/S: 1 ASSISTANT COMMISSIONER SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695001. 2 THE COMMISSIONER STATE GOODS AND 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 11 0001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC No.19455/2018 & conn.cases 10 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).31648/2018, WP(C).20841/2018, WP(C).35654/2018, WP(C).36251/2018, WP(C).37255/2018, WP(C).37258/2018, WP(C).37454/2018, WP(C).37455/2018, WP(C).37652/2018, WP(C).37653/2018, WP(C).38053/2018, WP(C).37460/2018, WP(C).38254/2018, WP(C).38652/2018, WP(C).38851/2018, WP(C).26258/2018, WP(C).19457/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.19455/2018 & conn.cases 11 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. 31648 of 2018 PETITIONER/S: L.R.ANIL KUMAR AGED 46 YEARS PROPRIETOR, M/S SKY ASSOCIATES, PRANAVASREE, TC 15/2009, 1ST FLOOR, WOMANS COLLEGE LANE, VAZHUTHACAUD P.O., THIRUVANANTHAPURAM -695 014 BY ADVS. SRI.P.S.SOMAN SRI.K.SUNDAR SMT.T.RADHAMANY SRI.V.SATHEESH (S-3495) RESPONDENT/S: 1 STATE OF KERALA 1ST CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPRUAM-695 002 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPRUAM-695 002 3 THE SECRETARY TAXES 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-110001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC No.19455/2018 & conn.cases 12 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).31047/2018, WP(C).20841/2018, WP(C).35654/2018, WP(C).36251/2018, WP(C).37255/2018, WP(C).37258/2018, WP(C).37454/2018, WP(C).37455/2018, WP(C).37652/2018, WP(C).37653/2018, WP(C).38053/2018, WP(C).37460/2018, WP(C).38254/2018, WP(C).38652/2018, WP(C).38851/2018, WP(C).26258/2018, WP(C).19457/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.19455/2018 & 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. 35654 of 2018 PETITIONER/S: VIBRANT HEALTH CARE SOLUTIONS 36/651 A4, 1 ST FLOOR, LEELA ESTATE, PROVIDENT FUND ROAD, KALOOR, KOCHI - 682017 (REPRESENTED BY S. JYOTHI, PROPRIETRESS) BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, 2 ND CIRCLE, KALAMASSERY AT KAKKANAD . PIN- 682030 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695002. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., WPC No.19455/2018 & conn.cases 14 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).31648/2018, WP(C).31047/2018, WP(C).20841/2018, WP(C).36251/2018, WP(C).37255/2018, WP(C).37258/2018, WP(C).37454/2018, WP(C).37455/2018, WP(C).37652/2018, WP(C).37653/2018, WP(C).38053/2018, WP(C).37460/2018, WP(C).38254/2018, WP(C).38652/2018, WP(C).38851/2018, WP(C).26258/2018, WP(C).19457/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.19455/2018 & conn.cases 15 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. 36251 of 2018 PETITIONER/S: RAVINDRAN K. AGED 54 YEARS PROPRIETOR, M/S.RESHMI HAPPY HOME, PULLIMAN JUNCTION, KARUNAGAPPALLY, KOLLAM DISTRICT, PIN-690 518. BY ADV. SRI.BOBBY JOHN RESPONDENT/S: 1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN-695 002. 2 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695001. 3 THE STATE TAX OFFICER - I KARUNAGAPPALLY, STATE GOODS AND SERVICE TAX DEPARTMENT, MINI CIVIL STATION, KARUNAGAPPALLY, PIN - 690 518. 4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE), CENTRAL SECRETARIAT, 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., WPC No.19455/2018 & conn.cases 16 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).31648/2018, WP(C).31047/2018, WP(C).20841/2018, WP(C).35654/2018, WP(C).37255/2018, WP(C).37258/2018, WP(C).37454/2018, WP(C).37455/2018, WP(C).37652/2018, WP(C).37653/2018, WP(C).38053/2018, WP(C).37460/2018, WP(C).38254/2018, WP(C).38652/2018, WP(C).38851/2018, WP(C).26258/2018, WP(C).19457/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.19455/2018 & 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. 37255 of 2018 PETITIONER/S: I.Y.ELDHOSE,AGED 58 YEARS WORKS CONTRACTOR, IYNIVEETIL, VALARA P.O, ADIMALY- 685561. BY ADV. SRI.V.V.GEORGEKUTTY RESPONDENT/S: 1 STATE TAX OFFICER (WC), IDUKKI AT KATTAPPANA-685515. 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- 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).31648/2018, WP(C).31047/2018, WP(C).20841/2018, WP(C).35654/2018, WP(C).36251/2018, WP(C).37258/2018, WP(C).37454/2018, WP(C).37455/2018, WP(C).37652/2018, WP(C).37653/2018, WP(C).38053/2018, WP(C).37460/2018, WP(C).38254/2018, WP(C).38652/2018, WP(C).38851/2018, WP(C).26258/2018, WP(C).19457/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.19455/2018 & 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. 37258 of 2018 PETITIONER/S: SHALIMAR MARBLES AND GRANITES MANACKACHIRA P.O., CHANGANACHERRY PIN 686 101,REPRESENTED BY SOLE PROPRIETOR M.K.HAJAYAKUMAR. BY ADV. SRI.V.V.GEORGEKUTTY RESPONDENT/S: 1 ASSISTANT COMMISSIONER(KVAT) SPECIAL CIRCLE, KOTTAYAM 686 001 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER KARANAMA,THIRUVANANTHAPURAM 695 002. 3 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES,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).31648/2018, WP(C).31047/2018, WP(C).20841/2018, WP(C).35654/2018, WP(C).36251/2018, WP(C).37255/2018, WP(C).37454/2018, WP(C).37455/2018, WP(C).37652/2018, WP(C).37653/2018, WP(C).38053/2018, WP(C).37460/2018, WP(C).38254/2018, WP(C).38652/2018, WP(C).38851/2018, WP(C).26258/2018, WP(C).19457/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.19455/2018 & 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. 37454 of 2018 PETITIONER/S: ABDUL RAHIMAN.P.V AGED 61 YEARS PROPRIETOR, M/S. KOYAS AGENCIES, 1/900, DEEPIKA COMPLEX, KODUMBU, PALAKKAD DISTRICT, PALAKKAD - 678501. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, SECOND CIRCLE, PALAKKAD DISTRICT - 678001 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. 3 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,PIN-695002. 4 THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX COMPLEX, PALAKKAD, PIN-678001. 5 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX COMPLEX, PALAKKAD,PIN-678001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., WPC No.19455/2018 & conn.cases 20 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).31648/2018, WP(C).31047/2018, WP(C).20841/2018, WP(C).35654/2018, WP(C).36251/2018, WP(C).37255/2018, WP(C).37258/2018, WP(C).37455/2018, WP(C).37652/2018, WP(C).37653/2018, WP(C).38053/2018, WP(C).37460/2018, WP(C).38254/2018, WP(C).38652/2018, WP(C).38851/2018, WP(C).26258/2018, WP(C).19457/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.19455/2018 & 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. 37455 of 2018 PETITIONER/S: M/S MASAFI ASSOCIATES VAZHAKKALA, THRIKKAKKARA.P.O, KOCHI REPRESENTED BY V.K. SAHEER, MANAGING PARTNER. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, KALAMASSERY AT CIVIL STATION, KAKKANAD, ERNAKULAM-682 030. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM, PIN-695001. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANTHAPURAM, PIN-695001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI, PIN-110001. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).31648/2018, WP(C).31047/2018, WP(C).20841/2018, WP(C).35654/2018, WP(C).36251/2018, WP(C).37255/2018, WP(C).37258/2018, WP(C).37454/2018, WP(C).37652/2018, WP(C).37653/2018, WP(C).38053/2018, WP(C).37460/2018, WP(C).38254/2018, WP(C).38652/2018, WPC No.19455/2018 & conn.cases 22 WP(C).38851/2018, WP(C).26258/2018, WP(C).19457/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.19455/2018 & 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. 37460 of 2018 PETITIONER/S: M/S SKY PLY KOOZHOOR, AIRAPURAM P.O., PERUMBAVOOR REP BY BAIJU.T.ALIYAS, MANAGING PARTNER BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.S.SUDHEER (K/417/1984) RESPONDENT/S: 1 COMMERCIAL TAX OFFICER 2ND CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, MINI CIVIL STATION, PERUMBAVOOR - 683542 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM, PIN-695002. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM, PIN-695001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI, PIN-110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC No.19455/2018 & conn.cases 24 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).31648/2018, WP(C).31047/2018, WP(C).20841/2018, WP(C).35654/2018, WP(C).36251/2018, WP(C).37255/2018, WP(C).37258/2018, WP(C).37454/2018, WP(C).37455/2018, WP(C).37652/2018, WP(C).37653/2018, WP(C).38053/2018, WP(C).38254/2018, WP(C).38652/2018, WP(C).38851/2018, WP(C).26258/2018, WP(C).19457/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.19455/2018 & 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. 37652 of 2018 PETITIONER/S: M/S EDEN VALLEY POOMALA, THRISSUR-680581 REPRESENTED BY ITS PARTNER JETTO THOMAS BY ADVS. SRI.SANTHOSH P.ABRAHAM SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 STATE TAX OFFICER(LT) STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, POOTHOLE, THRISSUR-680004 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM 695 001. 3 THE SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM. 4 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 No.19455/2018 & conn.cases 26 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).31648/2018, WP(C).31047/2018, WP(C).20841/2018, WP(C).35654/2018, WP(C).36251/2018, WP(C).37255/2018, WP(C).37258/2018, WP(C).37454/2018, WP(C).37455/2018, WP(C).37653/2018, WP(C).38053/2018, WP(C).37460/2018, WP(C).38254/2018, WP(C).38652/2018, WP(C).38851/2018, WP(C).26258/2018, WP(C).19457/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.19455/2018 & 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. 37653 of 2018 PETITIONER/S: KALYAN PLYWOODS VII/638A, ALINCHUVADU, VALAYANCHIRANGARA PO, PERUMBAVOOR, ERNAKULAM 683556, REPRESENTED BY ITS MANAGING PARTNER M.B.SALIM. BY ADVS. DR.K.P.PRADEEP SMT.ANJANA KANNATH SMT.NEENA ARIMBOOR SMT.RANI MUMTHAS SRI.SANAND RAMAKRISHNAN SRI.T.T.BIJU RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY(TAXES), GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM, PIN- 695001 2 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN- 695002. 3 COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, SECOND CIRCLE, PERUMBAVOOR, ERNAKULAM, PIN-683542. 4 GOODS AND SERVICE TAX COUNCIL, GOVERNMENT OF INDIA, OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI, PIN-110001, REPRESENTED BY ITS ADDITIONAL SECRETARY. WPC No.19455/2018 & conn.cases 28 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).31648/2018, WP(C).31047/2018, WP(C).20841/2018, WP(C).35654/2018, WP(C).36251/2018, WP(C).37255/2018, WP(C).37258/2018, WP(C).37454/2018, WP(C).37455/2018, WP(C).37652/2018, WP(C).38053/2018, WP(C).37460/2018, WP(C).38254/2018, WP(C).38652/2018, WP(C).38851/2018, WP(C).26258/2018, WP(C).19457/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.19455/2018 & 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. 38053 of 2018 PETITIONER/S: STARWIN AGED 66 YEARS 7/564, AYYAPPANKAVU, PIRAYIRI, PALAKKAD, PIN- 678004. (REPRESENTED BY SRI. PRABHAKARAN V.P, PROPRIETOR) BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 STATE TAX OFFICER WORKS CONTRACT, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD - 678001. 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPUAM-695 002. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002. ADDL. AG K.K. RAVINDRANATH. SPL. G.P. SRI. C.E. UNNIKRISHNAN. GP DR. THUSHARA JAMES. WPC No.19455/2018 & conn.cases 30 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).31648/2018, WP(C).31047/2018, WP(C).20841/2018, WP(C).35654/2018, WP(C).36251/2018, WP(C).37255/2018, WP(C).37258/2018, WP(C).37454/2018, WP(C).37455/2018, WP(C).37652/2018, WP(C).37653/2018, WP(C).37460/2018, WP(C).38254/2018, WP(C).38652/2018, WP(C).38851/2018, WP(C).26258/2018, WP(C).19457/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.19455/2018 & 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. 38254 of 2018 PETITIONER/S: M/S AISHWARYA AGENCIES PUTHUPARIYARAM P.O., CHITTOOR, THODUPUZHA. BY ADV. SRI.G.SUDHEER (THURAVOOR) RESPONDENT/S: 1 STATE TAX OFFICER IST CIRCLE, THODUPUZHA - 685 584 2 THE SECRETARY TO GOVERNMENT, DEPARTMENT OF STATE TAX, SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 GST COUNCIL, 5TH FLOOR, TOWER II,. JEEVAN BHARATI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DLEHI-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).31648/2018, WP(C).31047/2018, WP(C).20841/2018, WP(C).35654/2018, WP(C).36251/2018, WP(C).37255/2018, WP(C).37258/2018, WP(C).37454/2018, WP(C).37455/2018, WP(C).37652/2018, WP(C).37653/2018, WP(C).38053/2018, WP(C).37460/2018, WP(C).38652/2018, WP(C).38851/2018, WP(C).26258/2018, WP(C).19457/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.19455/2018 & 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. 38652 of 2018 PETITIONER/S: P.M.JAWAHAR, AGED 69 YEARS S/O.MADHAVAN, PROPRIETOR, M/S.JAWAHAR MARITIME CORPORATION, THONNYAKAVU, NORTH PARAVUR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER-II, STATE GOODS AND SERVICES TAX DEPARTMENT, NORTH PARAVUR-683513. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695002. 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).31648/2018, WP(C).31047/2018, WP(C).20841/2018, WP(C).35654/2018, WP(C).36251/2018, WP(C).37255/2018, WP(C).37258/2018, WP(C).37454/2018, WP(C).37455/2018, WP(C).37652/2018, WP(C).37653/2018, WP(C).38053/2018, WP(C).37460/2018, WP(C).38254/2018, WP(C).38851/2018, WP(C).26258/2018, WP(C).19457/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.19455/2018 & 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. 38851 of 2018 PETITIONER/S: RAJEEV GOPAL, AGED 48 YEARS PROPRIETOR, M/S. HEALTH PARK, SP 1/ 493.OPP. ENCPE, KARIAVATTOM POST, THIRUVANANTHAPURAM DISTRICT,PIN- 695 009 BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER, FORMERLY, COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, IST CIRCLE, THIRUVANANTHAPURAM DISTRICT,PIN-695 022. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA, P.O, THIRUVANANTHAPURAM DISTRICT,PIN-695 022. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM DISTRICT,PIN-695 001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE , MINISTRANT OF FIN ACNE, GOVERNMENT OF INDIA, NEW DELHI-110001. 5 UNION OF INDIA, MINISTRY OF LAW AND JUSTICE (LEGISLATIVE DEPARTMENT), GOVERNMENT OF INDIA, NEW DELHI-110001, REPRESENTED BY SECRETARY TO THE GOVERNMENT OF WPC No.19455/2018 & conn.cases 34 INDIA. 6 STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O,THIRUVANANTHAPURAM DISTRICT,PIN-695 022. 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).31648/2018, WP(C).31047/2018, WP(C).20841/2018, WP(C).35654/2018, WP(C).36251/2018, WP(C).37255/2018, WP(C).37258/2018, WP(C).37454/2018, WP(C).37455/2018, WP(C).37652/2018, WP(C).37653/2018, WP(C).38053/2018, WP(C).37460/2018, WP(C).38254/2018, WP(C).38652/2018, WP(C).26258/2018, WP(C).19457/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.19455/2018 & conn.cases 35