BharatTaxGST

Julie T.S. vs. The State Tax Officer, Thrissur

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WP(C)/19599/2018HC KeralaGSTCNR KLHC01051186201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU60 pages
For Petitioner: SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE, AND CUSTOMSFor Respondent: SMT.K.LATHA, SMT.JESSY MANUEL

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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. 19430 of 2018 PETITIONER: GRACE JEWELERS REPRESENTED BY THE PROPRIETOR, BIJU M.JOHNY, AGED 44 YEARS, S/O.ANTONY, RASHMA VILLA(H),P.O.CHAMMANDOOR, PUNALUR. BY ADV. SRI.BIJU.P.N. RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, OFFICE OF THE ASSISTANT COMMISSIONER OF STATE TAX(INT) KOLLAM. 2 THE COMMISSIONER OF STATE TAX, TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM-695 002. 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. 5 THE DEPUTY THASILDAR (REVENUE RECOVERY), OFFICE OF THE DEPUTY THASILDAR (REVENUE RECOVERY),COLLECTORATE, KOLLAM-691 001. OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14199/2018, WP(C).15231/2018, WP(C).15630/2018, WP(C).15829/2018, WP(C).16026/2018, WP(C).No. 19430 of 2018 & CONN. CASES 2 WP(C).16034/2018, WP(C).16196/2018, WP(C).16199/2018, WP(C).16227/2018, WP(C).16433/2018, WP(C).17434/2018, WP(C).17624/2018, WP(C).18225/2018, WP(C).19599/2018, WP(C).20998/2018, WP(C).21998/2018, WP(C).22196/2018, WP(C).22400/2018, WP(C).23797/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19430 of 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. 14199 of 2018 PETITIONER: M/S NORINCO PVT LTD., KARSHAKA ROAD,COCHIN-682016,REPRESENTED BY IT'S SENIOR MANAGER MR.GOGI K GEORGE. BY ADVS. SMT.K.LATHA SMT.JESSY MANUEL RESPONDENTS: 1 THE INTELLIGENCE OFFICER SQUAD NO.II,MATTANCHERRY AT KARUKUTTY,ERNAKULAM, 682034. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER,KILLIPALAM,KARAMANA.P.O, THIRUVANANTHAPURAM-695002. 3 SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001. 5 THE INSPECTING ASST.COMMISSIONER COMMERCIAL TAXES,KAKKANAD,ERNAKULAM-682030. OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WP(C).No. 19430 of 2018 & CONN. CASES 4 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23797/2018, WP(C).22400/2018, WP(C).22196/2018, WP(C).21998/2018, WP(C).20998/2018, WP(C).19599/2018, WP(C).18225/2018, WP(C).17434/2018, WP(C).16433/2018, WP(C).16199/2018, WP(C).16196/2018, WP(C).16026/2018, WP(C).17624/2018, WP(C).16034/2018, WP(C).15231/2018, WP(C).15630/2018, WP(C).15829/2018, WP(C).16227/2018, WP(C).19430/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19430 of 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. 15231 of 2018 PETITIONER: ASWIN ASSOCIATES DOOR NO.13/831,VIKAS ROAD,KARUVELIPADY, KOCHI-682005,ERNAKULAM DISTRICT, REPRESENTED BY MR.G.BALAKRISHNA PILLAI-PARTNER & AUTHORISED SIGNATORY. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX VAT SPECIAL CIRCLE(PRODUCE),STATE GOODS & SERVICES TAX DEPARTMENT,MATTANCHERRY,KOCHI-682002,ERNAKULAM DISTRICT. 2 THE COMMISSIONER STATE GOODS & SERVICES TAX DEPARTMENT,TAX TOWERS,KARAMANA,THIRUVANANTHAPURAM-695002. 3 THE SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695001. 4 THE CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001. OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WP(C).No. 19430 of 2018 & CONN. CASES 6 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23797/2018, WP(C).22400/2018, WP(C).22196/2018, WP(C).21998/2018, WP(C).20998/2018, WP(C).19599/2018, WP(C).18225/2018, WP(C).17434/2018, WP(C).16433/2018, WP(C).16199/2018, WP(C).16196/2018, WP(C).16026/2018, WP(C).17624/2018, WP(C).14199/2018, WP(C).16034/2018, WP(C).15630/2018, WP(C).15829/2018, WP(C).16227/2018, WP(C).19430/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19430 of 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. 15630 of 2018 PETITIONER: M/S. PRIZAM PAYMENT SERVICES LEVEL 3,SILICON TOWERS,23/1 VALACHERY,THAMBARAM MAIN ROAD,CHENNAI-600100,TAMIL NADU,IT'S REPRESENTED BY SENIOR MANAGER. BY ADV. SMT.K.LATHA RESPONDENTS: 1 INTELLIGENCE OFFICER SQUAD NO.VIII,COMMERCIAL TAXES,ERNAKULAM. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER,KILLIPALAM,KARAMANA.P.O, THIRUVANANTHAPURAM-695002. 3 SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. 5 THE INSPECTING ASST.COMMISSIONER COMMERCIAL TAXES,KAKKANAD,ERNAKULAM-682030. BY ADVS. 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 WP(C).No. 19430 of 2018 & CONN. CASES 8 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23797/2018, WP(C).22400/2018, WP(C).22196/2018, WP(C).21998/2018, WP(C).20998/2018, WP(C).19599/2018, WP(C).18225/2018, WP(C).17434/2018, WP(C).16433/2018, WP(C).16199/2018, WP(C).16196/2018, WP(C).16026/2018, WP(C).17624/2018, WP(C).14199/2018, WP(C).16034/2018, WP(C).15231/2018, WP(C).15829/2018, WP(C).16227/2018, WP(C).19430/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19430 of 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. 15829 of 2018 PETITIONER: M/S. A & T BUILDERS PVT. LTD., EDAPPALLY, ERNAKULAM, KOCHI-24, REPRESENTED BY ITS DIRECTOR,ZACHARIAH ABRAHAM BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER(WC), STATE GOODS & SERVICES TAX DEPARTMENT, ERNAKULAM- 682 013 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM- 695 001 3 SECRETARY, TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI- 110 001 OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WP(C).No. 19430 of 2018 & CONN. CASES 10 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23797/2018, WP(C).22400/2018, WP(C).22196/2018, WP(C).21998/2018, WP(C).20998/2018, WP(C).19599/2018, WP(C).18225/2018, WP(C).17434/2018, WP(C).16433/2018, WP(C).16199/2018, WP(C).16196/2018, WP(C).16026/2018, WP(C).17624/2018, WP(C).14199/2018, WP(C).16034/2018, WP(C).15231/2018, WP(C).15630/2018, WP(C).16227/2018, WP(C).19430/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19430 of 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. 16026 of 2018 PETITIONER: ARAMANA GOLD & GOLD DIAMONDS PRIVATE LIMITED, VII/220, CHETTUVA ROAD, CHAVAKKAD P.O., PIN – 680506, REPRESENTED BY ITS DIRECTOR SRI.PAUL P.M. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, CHAVAKKAD, THRISSUR - 680506 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 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).23797/2018, WP(C).22400/2018, WP(C).22196/2018, WP(C).21998/2018, WP(C).20998/2018, WP(C).19599/2018, WP(C).18225/2018, WP(C).17434/2018, WP(C).16433/2018, WP(C).16199/2018, WP(C).16196/2018, WP(C).17624/2018, WP(C).14199/2018, WP(C).16034/2018, WP(C).15231/2018, WP(C).15630/2018, WP(C).15829/2018, WP(C).16227/2018, WP(C).19430/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19430 of 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. 16034 of 2018 PETITIONER: M/S. TECPRO INFRA PROJECTS LTD.,(FORMERLY KNOWN AS BESL INFRA PROJECTS LTD.) CRAN-91,PONEKKARA ROAD,EDAPPALLY,KOCHI- 682024,ERNAKULAM DISTRICT. BY ADV. SRI.BEJOY CHERIYAN RESPONDENTS: 1 THE STATE TAX OFFICER (WORKS CONTRACT), 2ND FLOOR,CLASS TOWER,SGST DEPARTMENT, OLD RAILWAY STATION ROAD,ERNAKULAM,KOCHI-682018. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,TAX TOWER,KARAMANA.P.O,THIRUVANANTHAPURAM-695022. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT,SECRETARIAT,THIRUVANANTHAPURAM-695022. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001. 5 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT,CIVIL STATION,KAKKANAD,COCHIN-682030. OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WP(C).No. 19430 of 2018 & CONN. CASES 13 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23797/2018, WP(C).22400/2018, WP(C).22196/2018, WP(C).21998/2018, WP(C).20998/2018, WP(C).19599/2018, WP(C).18225/2018, WP(C).17434/2018, WP(C).16433/2018, WP(C).16199/2018, WP(C).16196/2018, WP(C).16026/2018, WP(C).17624/2018, WP(C).14199/2018, WP(C).15231/2018, WP(C).15630/2018, WP(C).15829/2018, WP(C).16227/2018, WP(C).19430/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19430 of 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. 16196 of 2018 PETITIONER: SKYLINE FOUNDATIONS & STRUCTURES PVT. LTD., T.C.17/203, NACHIKETHAN, POOJAPPURA,THIRUVANANTHAPURAM, PIN-695012, REPRESENTED BY ITS MANAGING DIRECTOR K.LAVA. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX, WORKS CONTRACT,TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. 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. 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., WP(C).No. 19430 of 2018 & CONN. CASES 15 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23797/2018, WP(C).22400/2018, WP(C).22196/2018, WP(C).21998/2018, WP(C).20998/2018, WP(C).19599/2018, WP(C).18225/2018, WP(C).17434/2018, WP(C).16433/2018, WP(C).16199/2018, WP(C).16026/2018, WP(C).17624/2018, WP(C).14199/2018, WP(C).16034/2018, WP(C).15231/2018, WP(C).15630/2018, WP(C).15829/2018, WP(C).16227/2018, WP(C).19430/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19430 of 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. 16199 of 2018 PETITIONER: MAVELY JEWELLERY MAVELI HOUSE, KARAYAMPARAMBU, KARUKUTTY P.O., ANGAMALY, ERNAKULAM-683572, REPRESENTED BY ITS PROPRIETOR SRI.NIXON M.J. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, ANGAMALY, ERNAKULAM-683572. 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. 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., WP(C).No. 19430 of 2018 & CONN. CASES 17 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23797/2018, WP(C).22400/2018, WP(C).22196/2018, WP(C).21998/2018, WP(C).20998/2018, WP(C).19599/2018, WP(C).18225/2018, WP(C).17434/2018, WP(C).16433/2018, WP(C).16196/2018, WP(C).16026/2018, WP(C).17624/2018, WP(C).14199/2018, WP(C).16034/2018, WP(C).15231/2018, WP(C).15630/2018, WP(C).15829/2018, WP(C).16227/2018, WP(C).19430/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19430 of 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. 16227 of 2018 PETITIONER: N. AYYAPPAN NAIR, AGED 76 YEARS, NJARAKKATT HOUSE, GURUVAYUR P.O, THRISSUR DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST. COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, STATE TAX COMPLEX, POOTHOLE,THRISSUR - 4. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM- 695 001. 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. OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & AMP; CUSTOMS WP(C).No. 19430 of 2018 & CONN. CASES 19 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23797/2018, WP(C).22400/2018, WP(C).22196/2018, WP(C).21998/2018, WP(C).20998/2018, WP(C).19599/2018, WP(C).18225/2018, WP(C).17434/2018, WP(C).16433/2018, WP(C).16199/2018, WP(C).16196/2018, WP(C).16026/2018, WP(C).17624/2018, WP(C).14199/2018, WP(C).16034/2018, WP(C).15231/2018, WP(C).15630/2018, WP(C).15829/2018, WP(C).19430/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19430 of 2018 & 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. 16433 of 2018 PETITIONER: AMEER K.M, AGED 44 YEARS, PROPRIETOR, AMEER AND COMPANY,MARATHANKODE, THRISSUR. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER (WORKS CONTRACT), STATE GOODS AND SERVICE TAX DEPARTMENT,POOTHOLE, THRISSUR 680 004. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY,FINANCE DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM 695 001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT 0F REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001. OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WP(C).No. 19430 of 2018 & CONN. CASES 21 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23797/2018, WP(C).22400/2018, WP(C).22196/2018, WP(C).21998/2018, WP(C).20998/2018, WP(C).19599/2018, WP(C).18225/2018, WP(C).17434/2018, WP(C).16199/2018, WP(C).16196/2018, WP(C).16026/2018, WP(C).17624/2018, WP(C).14199/2018, WP(C).16034/2018, WP(C).15231/2018, WP(C).15630/2018, WP(C).15829/2018, WP(C).16227/2018, WP(C).19430/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19430 of 2018 & 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. 17434 of 2018 PETITIONER: M/S. T.T. DEVASSY JEWELLERY, KUNNAMKULAM, REPRESENTED BY ITS MANAGING PARTNER SUNIL JOSE. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE ASST. COMMISSIONER OF STATE TAX, STATE GOODS & SERVICES TAX DEPARTMENT, SPL.CIRCLE,THRISSUR 680004 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM 695001. 3 THE SECRETARY, TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110001. BY ADVS. SRI.B.RAJESH (KOTTAYAM) OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., WP(C).No. 19430 of 2018 & CONN. CASES 23 SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23797/2018, WP(C).22400/2018, WP(C).22196/2018, WP(C).21998/2018, WP(C).20998/2018, WP(C).19599/2018, WP(C).18225/2018, WP(C).16433/2018, WP(C).16199/2018, WP(C).16196/2018, WP(C).16026/2018, WP(C).17624/2018, WP(C).14199/2018, WP(C).16034/2018, WP(C).15231/2018, WP(C).15630/2018, WP(C).15829/2018, WP(C).16227/2018, WP(C).19430/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19430 of 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. 17624 of 2018 PETITIONER: M/S.BRIGHT MARKETTERS, LOTUS, COIMBATORE ROAD, PALAKKAD, REPRESENTED BY ITS PARTNER, UNNIKRISHNAN C.R. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, PALAKKAD - 678 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 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.B.RAJESH (KOTTAYAM) OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WP(C).No. 19430 of 2018 & CONN. CASES 25 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23797/2018, WP(C).22400/2018, WP(C).22196/2018, WP(C).21998/2018, WP(C).20998/2018, WP(C).19599/2018, WP(C).18225/2018, WP(C).17434/2018, WP(C).16433/2018, WP(C).16199/2018, WP(C).16196/2018, WP(C).16026/2018, WP(C).14199/2018, WP(C).16034/2018, WP(C).15231/2018, WP(C).15630/2018, WP(C).15829/2018, WP(C).16227/2018, WP(C).19430/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19430 of 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. 18225 of 2018 PETITIONER: SHANAVAS A AGED 41 YEARS PROPRIETOR, M/S.ROYAL STEEL,VALACODE, PUNALUR, KOLLAM DISTRICT,PIN - 691 305. BY ADVS. SRI.BOBBY JOHN PULICKAPARAMBIL SRI.S.AJAYGHOSH KUMAR RESPONDENTS: 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, PIN - 695 001. 3 THE STATE TAX OFFICER, PUNALUR, STATE GOODS AND SERVICE TAX DEPARTMENT,PUNALUR, KOLLAM DISTRICT, PIN - 691 002. 4 TEH TAHSILDAR (RR), KOLLAM, PIN - 691 001. 5 UNION OF INDIA, SECRETARY TO GOVERNMENT,FINANCE DEPARTMENT REVENUE),CENTRAL SECRETARIAT, NEW DELHI - 110 001. 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., WP(C).No. 19430 of 2018 & CONN. CASES 27 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23797/2018, WP(C).22400/2018, WP(C).22196/2018, WP(C).21998/2018, WP(C).20998/2018, WP(C).19599/2018, WP(C).17434/2018, WP(C).16433/2018, WP(C).16199/2018, WP(C).16196/2018, WP(C).16026/2018, WP(C).17624/2018, WP(C).14199/2018, WP(C).16034/2018, WP(C).15231/2018, WP(C).15630/2018, WP(C).15829/2018, WP(C).16227/2018, WP(C).19430/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19430 of 2018 & CONN. CASES 28 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. 19599 of 2018 PETITIONER: JULIE T.S., AGED 42 YEARS PROPRITRIX, M/S.NEW MATIC ENGINEERING SOLUTIONS,11/857/A/2, INDUSTRIAL ESTATE, OLLUR, THRISSUR. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER, IV CIRCLE, THRISSUR 680 004. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY,FINANCE DEPARTMENT, 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. 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., WP(C).No. 19430 of 2018 & CONN. CASES 29 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23797/2018, WP(C).22400/2018, WP(C).22196/2018, WP(C).21998/2018, WP(C).20998/2018, WP(C).18225/2018, WP(C).17434/2018, WP(C).16433/2018, WP(C).16199/2018, WP(C).16196/2018, WP(C).16026/2018, WP(C).17624/2018, WP(C).14199/2018, WP(C).16034/2018, WP(C).15231/2018, WP(C).15630/2018, WP(C).15829/2018, WP(C).16227/2018, WP(C).19430/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19430 of 2018 & 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. 20998 of 2018 PETITIONER: ELECTROTECH INDUSTRIES, PLOT NO.100, INDUSTRIAL DEVELOPMENT AREA, SOUTH KALAMASSERRY, PIN-683109, REPRESENTED BY PROPRIETOR SRI.T.H.ABDUL RASSAK. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, ALUVA, ERNAKULAM-683101. 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. 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).23797/2018, WP(C).22400/2018, WP(C).22196/2018, WP(C).21998/2018, WP(C).19599/2018, WP(C).18225/2018, WP(C).17434/2018, WP(C).16433/2018, WP(C).16199/2018, WP(C).16196/2018, WP(C).16026/2018, WP(C).No. 19430 of 2018 & CONN. CASES 31 WP(C).17624/2018, WP(C).14199/2018, WP(C).16034/2018, WP(C).15231/2018, WP(C).15630/2018, WP(C).15829/2018, WP(C).16227/2018, WP(C).19430/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19430 of 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. 21998 of 2018 PETITIONER: RED SPARROW HOTELS & RESORTS, NEAR GOVT. HIGH SCHOOL, 11, OLD MUNNAR, MUNNAR REPRESENTED BY ITS PROPRIETOR, SMT. ANNAKUTTY VARGHESE. BY ADVS. SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV SRI.M.G.SHAJI RESPONDENTS: 1 THE STATE TAX OFFICER [WORKS CONTRACT & LUXURY TAX] STATE GOODS & SERVICE TAX DEPARTMENT, IDUKKI AT KATTAPPANA - 685508. 2 DEPUTY COMMISSIONER OF STATE TAXES STATE GOODS & SERVICE TAX DEPARTMENT, IDUKKI AT KATTAPPANA - 685508. 3 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695002. 4 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695002. 5 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 6 THE UNION OF INDIA, REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110001. WP(C).No. 19430 of 2018 & CONN. CASES 33 BY ADVS. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & AMP; CUSTOMS 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).23797/2018, WP(C).22400/2018, WP(C).22196/2018, WP(C).20998/2018, WP(C).19599/2018, WP(C).18225/2018, WP(C).17434/2018, WP(C).16433/2018, WP(C).16199/2018, WP(C).16196/2018, WP(C).16026/2018, WP(C).17624/2018, WP(C).14199/2018, WP(C).16034/2018, WP(C).15231/2018, WP(C).15630/2018, WP(C).15829/2018, WP(C).16227/2018, WP(C).19430/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19430 of 2018 & CONN. CASES 34 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. 22196 of 2018 PETITIONERS: SRI.JAMEEL HYDER, AGED 42 YEARS PROPRIETOR, TOP VIEW INTERIORS,PULINCHODE, PERINJANAM PO, THRISSUR-680 686. BY ADV. SRI.JOSE JOSEPH RESPONDENTS: 1 THE STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANAP.O., THIRUVANANTHAPURAM-695 002 3 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS & SERVICES TAX DEPARTMENT, SGST COMPLEX, POOTHOLE, THRISSUR-680 004. 4 THE UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT OF INDIA,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,NEW DELHI-110 001. 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., WP(C).No. 19430 of 2018 & CONN. CASES 35 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23797/2018, WP(C).22400/2018, WP(C).21998/2018, WP(C).20998/2018, WP(C).19599/2018, WP(C).18225/2018, WP(C).17434/2018, WP(C).16433/2018, WP(C).16199/2018, WP(C).16196/2018, WP(C).16026/2018, WP(C).17624/2018, WP(C).14199/2018, WP(C).16034/2018, WP(C).15231/2018, WP(C).15630/2018, WP(C).15829/2018, WP(C).16227/2018, WP(C).19430/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19430 of 2018 & CONN. CASES 36 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. 22400 of 2018 PETITIONER: M/S KRISHNATHEERAM AYUR HOLY BEACH RESORTS PVT. LTD., THIRUVAMBADI BEACH, VARKALA P.O., VARKALA, THIRUVANANTHAPURAM, REPRESENTED BY V.KRISHNAKUMAR, MG.DIRECTOR. BY ADVS. SRI.P.S.SOMAN PULLADAN SMT.T.RADHAMANI RESPONDENTS: 1 STATE TAX OFFICER (LUXURY TAX) STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695002. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695001. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WP(C).No. 19430 of 2018 & CONN. CASES 37 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23797/2018, WP(C).22196/2018, WP(C).21998/2018, WP(C).20998/2018, WP(C).19599/2018, WP(C).18225/2018, WP(C).17434/2018, WP(C).16433/2018, WP(C).16199/2018, WP(C).16196/2018, WP(C).16026/2018, WP(C).17624/2018, WP(C).14199/2018, WP(C).16034/2018, WP(C).15231/2018, WP(C).15630/2018, WP(C).15829/2018, WP(C).16227/2018, WP(C).19430/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19430 of 2018 & CONN. CASES 38 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. 23797 of 2018 PETITIONER: M/S. MERCADO EXMIS PVT LTD,(ERSTWHILE), 33/564-P1, VENNALA.P.O., KOCHI, PINCODE-682 028, REPRESENTED BY ITS MANAGING DIRECTOR, P.M.IBRAHIM, RESIDING AT PULAKKAL HOUSE, PATTAMBI, KONDOORKKARA POST,PALAKKAD DISTRICT, PIN-679 313. BY ADVS. SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR RESPONDENTS: 1 ASST. COMMISSIONER (PRODUCE) STATE G S T DEPARTMENT, MATTANCHERRY, KOCHI, PIN-682 002. 2 THE COMMISSIONER, STATE GST DEPARTMENT, THIRUVANANTHAPURAM, PIN-695 002. 3 STATE OF KERALA REPRESENTED BY SECRETARY(TAXES), THIRUVANANTHAPURAM, PIN-695 001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI,PIN-110 001. OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., WP(C).No. 19430 of 2018 & CONN. CASES 39 SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22400/2018, WP(C).22196/2018, WP(C).21998/2018, WP(C).20998/2018, WP(C).19599/2018, WP(C).18225/2018, WP(C).17434/2018, WP(C).16433/2018, WP(C).16199/2018, WP(C).16196/2018, WP(C).16026/2018, WP(C).17624/2018, WP(C).14199/2018, WP(C).16034/2018, WP(C).15231/2018, WP(C).15630/2018, WP(C).15829/2018, WP(C).16227/2018, WP(C).19430/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 19430 of 2018 & CONN. CASES 40

JUDGMENT [ WP(C) 19430/2018 ,WP(C).14199/2018 ,WP(C).15231/2018 ,WP(C).15630/2018 ,WP(C).15829/2018 ,WP(C).16026/2018 ,WP(C).16034/2018 ,WP(C).16196/2018 ,WP(C).16199/2018 ,WP(C).16227/2018 ,WP(C).16433/2018 ,WP(C).17434/2018 ,WP(C).17624/2018 ,WP(C).18225/2018 ,WP(C).19599/2018 ,WP(C).20998/2018 ,WP(C).21998/2018 ,WP(C).22196/2018 ,WP(C).22400/2018 ,WP(C).23797/2018 ] In this batch of writ petitions the petitioner 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 VPK JUDGE

WP(C).No. 19430 of 2018 & CONN. CASES 41 APPENDIX OF WP(C) 19430/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE PENALTY NOTICE UNDER KVAT FOR THE YEAR 2012-2013 DATED 28.02.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 AOF THE INTERIM ORDER IN W.P.(C) No.11335/2018 DATED 04.04.2018

WP(C).No. 19430 of 2018 & CONN. CASES 42 APPENDIX OF WP(C) 14199/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 THEOF THE PENALTY ORDERS FOR THE YEAR 2011-2012 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER EXHIBIT P1A THEOF THE PENALTY ORDERS FOR THE YEAR 2012-2013 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER EXHIBIT P1B THEOF THE PENALTY ORDERS FOR THE YEAR 2013-2014 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER EXHIBIT P1C THEOF THE PENALTY ORDERS FOR THE YEAR 2014-2015 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER EXHIBIT P1D THEOF THE PENALTY ORDERS FOR THE YEAR 2015-2016 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER EXHIBIT P2OF ORDER ISSUED BY THIS COURT IN SIMILAR WRIT PETITIONS AND PASSED INTERIM ORDERS IN WP(C)NO.13930/2018,DATED 13.04.2018. WP(C).No. 19430 of 2018 & CONN. CASES 43 APPENDIX OF WP(C) 15231/2018 PETITIONER'S EXHIBIT: EXHIBIT P1 TRUE PHOTOCOPY OF THE NOTICE NO.32150661805/2012-13 DATED 18.03.2018,ISSUED BY THE FIRST RESPONDENT.

WP(C).No. 19430 of 2018 & CONN. CASES 44 APPENDIX OF WP(C) 15630/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 THEOF THE PENALTY ORDER FOR THE YEAR 2014-2015 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXHIBIT P2OF ORDER ISSUED BY THIS COURT IN SIMILAR WRIT PETITIONS AND PASSED INTERIM ORDERS IN WP(C)NO.13930/2018,DATED 13/04/2018. WP(C).No. 19430 of 2018 & CONN. CASES 45 APPENDIX OF WP(C) 15829/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESOPONDENT FOR THE YEAR 2011-12 DATED 26.02.2018 EXHIBIT P2 COPY OF ORDER IN WPC NO 11335/18 OF THIS HON'BLE COURT DATED 04.04.2018

WP(C).No. 19430 of 2018 & CONN. CASES 46 APPENDIX OF WP(C) 16026/2018 PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE MONTHLY RETURN FOR THE MONTH OF MARCH, 2016 DATED 08/04/2016 EXT.P2: COPY OF ASSESSMENT ORDER DATED 31/03/2018 ISSUED BY THE R1 FOR THE YEAR 2015-16 EXT.P3: COPY OF INTERIM ORDER DATED 13/4/2018 ISSUED BY THIS HON'BLE COURT IN WPC NO. 13552 OF 2018

WP(C).No. 19430 of 2018 & CONN. CASES 47 APPENDIX OF WP(C) 16034/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN SUBMITTED BY THE PETITIONER FOR THE YEAR 2009-10 BEFORE 1ST RESPONDENT,WITH PROOF OF PAYMENT OF OUTPUT TAX,IN ACCORDANCE WITH LAW. EXHIBIT P2OF ANNUAL RETURN SUBMITTED BY THE PETITIONER FOR THE YEAR 2010-11 BEFORE 1ST RESPONDENT,WITH PROOF OF PAYMENT OF OUTPUT TAX,IN ACCORDANCE WITH LAW. EXHIBIT P3OF ASSESSMENT ORDER DATED 13.11.2017,ISSUED TO PETITIONER BY 1ST RESPONDENT,UNDER SECTION 25A OF THE KVAT ACT FOR 2009-10 PURSUANT TO THE NOTICE DATED 23.10.2017 EXHIBIT P4OF ASSESSMENT ORDER DATED 13.11.2017,ISSUED TO PETITIONER BY 1ST RESPONDENT,UNDER SECTION 25A OF THE KVAT ACT FOR 2010-11 PURSUANT TO THE NOTICE DATED 23.10.2017. EXHIBIT P5OF REVENUE RECOVERY NOTICE DATED 22.03.2018 ISSUED TO THE PETITIONER BY THE 5TH RESPONDENT TO RECOVER THE DEMAND IN EXT.P3 ASSESSMENT ORDER. EXHIBIT P6OF REVENUE RECOVERY NOTICE DATED 22.03.2018 ISSUED TO THE PETITIONER BY THE 5TH RESPONDENT TO RECOVER THE DEMAND IN EXT.P4 ASSESSMENT ORDER. EXHIBIT P7OF INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION(C)NO.11335 OF 2018,IN STAYING FURTHER STEPS,ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE TO 1ST RESPONDENT AS ON THE DATE OF INITIATING PROCEEDINGS UNDER KVAT ACT 2003. WP(C).No. 19430 of 2018 & CONN. CASES 48 APPENDIX OF WP(C) 16196/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2015-16 EXHIBIT P2 COPY OF AUDIT REPORT AND STATEMENT IN FORM 13 AND 13A EXHIBIT P3 COPY OF LETTER DATED 01.02.2017 ADDRESSED TO THE 1ST RESPONDENT EXHIBIT P4 COPY OF DEMAND DRAFT DATED 25.01.2017 OF THE STATE BANK OF INDIA FOR RS.16,33,566/- EXHIBIT P5 COPY OF NOTICE DATED 05.05.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16 EXHIBIT P6 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WPC.13552/2018

WP(C).No. 19430 of 2018 & CONN. CASES 49 APPENDIX OF WP(C) 16199/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2013- 2014. EXHIBIT P1(A) COPY OF ANNUAL RETURN FOR THE YEAR 2014- 2015. EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 28-03-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P2(A) COPY OF ASSESSMENT ORDER DATED 31-03-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-2015. EXHIBIT PP3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WP(C)NO.13552 OF 2018. WP(C).No. 19430 of 2018 & CONN. CASES 50 APPENDIX OF WP(C) 16227/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF THE PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011- 12DATED 13.04.2018 EXHIBIT P2 COPY OF ORDER IN WP(C) NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2018

WP(C).No. 19430 of 2018 & CONN. CASES 51 APPENDIX OF WP(C) 16433/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32428460816/2014-15 DATED 19-03-2018. EXHIBIT P2OF THE ASSESSMENT ORDER NO. 3242288460816/2015-16 DATED 13-04-2018. WP(C).No. 19430 of 2018 & CONN. CASES 52 APPENDIX OF WP(C) 17434/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ORDER NO. 32081286475/2011-12 DATED 26/04/2018 EXHIBIT P2OF THE ORDER NO. 32081286475/2013-14 DATED 26/04/2018 EXHIBIT P3OF THE ORDER NO. 32081286475/2014-15 DATED 26/04/2018 EXHIBIT P4OF THE ORDER NO. 32081286475/2015-16 DATED 26/04/2018 EXHIBIT P5OF THE ORDER NO. 32081286475/2016-17 DATED 26/4/2018

WP(C).No. 19430 of 2018 & CONN. CASES 53 APPENDIX OF WP(C) 17624/2018 PETITIONER'S EXHIBITS: EXHIBIT P1. COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 23.05.2018 EXHIBIT P2. COPY OF ORDER IN W.P.(C)NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2018 //// PA TO JUDGE VPK

WP(C).No. 19430 of 2018 & CONN. CASES 54 APPENDIX OF WP(C) 18225/2018 PETITIONER'S EXHIBITS: EXHIBIT P1.OF THE ASSESSMENT ORDER DATED 28.03.2018 FOR THE YEAR 2015-16, PASSED BY THE 3RD RESPONDENT. EXHIBIT P2.OF THE INTERIM ORDER DATED 04.04.2018, PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.11335/2018. EXHIBIT P2(A)OF THE INTERIM ORDER DATED 15.05.2018, PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.15987/2018. //// PA TO JUDGE VPK

WP(C).No. 19430 of 2018 & CONN. CASES 55 APPENDIX OF WP(C) 19599/2018 PETITIONER'S EXHIBIT: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32081401596/2012-13 DATED 25.05.2018 //// PA TO JUDGE VPK

WP(C).No. 19430 of 2018 & CONN. CASES 56 APPENDIX OF WP(C) 20998/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2013-14 FILED BY THE PETITIONER DATED 05-06-2014. EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 28-05-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WP(C)NO.13552 OF 2018. //// PA TO JUDGE VPK

WP(C).No. 19430 of 2018 & CONN. CASES 57 APPENDIX OF WP(C) 21998/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE PRE - ASSESSMENT NOTICE ISSUED FOR 2013-14 DATED 02.03.2018. EXHIBIT P1(a) AOF THE PRE - ASSESSMENT NOTICE ISSUED FOR 2014-15 DATED 06.03.2018. EXHIBIT P1(b) AOF THE PRE - ASSESSMENT NOTICE ISSUED FOR 2015-16 DATED 06.03.2018. EXHIBIT P2 AOF THE REPLY FILED FOR 2013-14 DATED 27.03.2018. EXHIBIT P2(a) AOF THE REPLY FILED FOR 2014-15 DATED 27.03.2018. EXHIBIT P2(b) AOF THE REPLY FILED FOR 2015-16 DATED 09.05.2018. EXHIBIT P3 AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2013-14 DATED 31.03.2018. EXHIBIT P3(a) AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2014-15 DATED 31.03.2018. EXHIBIT P3(b) AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2015-16 DATED 09.05.2018. //// PA TO JUDGE VPK

WP(C).No. 19430 of 2018 & CONN. CASES 58 APPENDIX OF WP(C) 22196/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR THE YEAR 2013-14 PASSED BY THE 3RD RESPONDENT DATED 27.03.2018 EXHIBIT P2OF THE INTERIM ORDER IN WPC.NO.18986/2018 DATED 11.06.2018 //// PA TO JUDGE VPK

WP(C).No. 19430 of 2018 & CONN. CASES 59 APPENDIX OF WP(C) 22400/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE PRE ASSESSMENT NOTICE NO.32015271532/14-15 DATED 20-06-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2014-15. EXHIBIT P1(a)OF THE PRE ASSESSMENT NOTICE NO.32015271532/2015-16 DATED 20-06-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2015-16. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C)NO.11335/2018 DATED 04-04-2018. //// PA TO JUDGE VPK

WP(C).No. 19430 of 2018 & CONN. CASES 60 APPENDIX OF WP(C) 23797/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32150606894/2012-13 DATED 18.05.2018 FOR THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER NO.32150606894/2012-13 DATED 25.06.2018 FOR THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3OF THE ORDER DATED 04.04.2018 IN W.P[C]NO.11335/2018(N) OF HON'BLE HIGH COURT OF KERALA. //// PA TO JUDGE VPK

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.