BharatTaxGST

Poyanil Hospital vs. State Of Kerala

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WP(C)/34257/2018HC KeralaGSTCNR KLHC01078716201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU49 pages
For Respondent: ADDL. AG K.K. RAVINDRANATH

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Cause title — parties, addresses and appearances
WPC Nos.24860/2018 & conn.cases 1 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. 24860 of 2018 PETITIONER/S: V.S.SURESH CHANDRAN WORKS CONTRACTOR, TC 42/973, PANAYIL BEEN HOUSE, MUTTATHARA, VALLAKADAVU P.O., THIRUVANANTHAPURAM - 695 008 BY ADVS. SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS RESPONDENT/S: 1 THE STATE TAX OFFICER-III (WORKS CONTRACT) (THE COMMERCIAL TAX OFFICER) COMMERCIAL TAXES, TAX TOWER, THIRUVANANTHAPURAM - 695 002. 2 THE SECRETARY TAX DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695 001. 3 THE CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NEW DELHI 110 001. 4 THE DEPUTY TAHSILDAR RR TALUK OFFICE, THIRUVANANTHAPURAM - 695 023. OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC Nos.24860/2018 & conn.cases 2 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15660/2018, WP(C).18057/2018, WP(C).25539/2018, WP(C).33253/2018, WP(C).33451/2018, WP(C).33457/2018, WP(C).34257/2018, WP(C).34258/2018, WP(C).34457/2018, WP(C).34654/2018, WP(C).34655/2018, WP(C).34658/2018, WP(C).35259/2018, WP(C).36255/2018, WP(C).38251/2018, WP(C).38655/2018, WP(C).39256/2018, WP(C).39851/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.24860/2018 & 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. 15660 of 2018 PETITIONER/S: TTK PRESTIGE LIMITED MAREENA BUILDINGS,M.G.ROAD,ERNAKULAM, KOCHI-682 011.REPRESENTED BY SRIDHARAN.S., AUTHORIZED SIGNATORY. BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 INTELLIGENCE OFFICER COMMERCIAL TAXES, SQUAD NO.III,THRISSUR-688 001. 2 DEPUTY COMMISSIONER APPEALS COMMERCIAL TAXES, ERNAKULAM, KOCHI-682 015. 3 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA,THIRUVANANTHAPURAM-695 002 4 STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695 002 5 CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI-110 001. 6 UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI-110 001 WPC Nos.24860/2018 & conn.cases 4 7 INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, ERNAKULAM AT KAKKANAD,KOCHI-682 030. 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., 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).25539/2018, WP(C).33253/2018, WP(C).33451/2018, WP(C).33457/2018, WP(C).34457/2018, WP(C).34654/2018, WP(C).34655/2018, WP(C).34257/2018, WP(C).34258/2018, WP(C).34658/2018, WP(C).18057/2018, WP(C).39851/2018, WP(C).39256/2018, WP(C).38655/2018, WP(C).38251/2018, WP(C).36255/2018, WP(C).35259/2018, WP(C).24860/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.24860/2018 & 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. 18057 of 2018 PETITIONER/S: AJITH P. RAJU AGED 31 YEARS MANAGING PARTNER, M/S. PUKADIYIL STEELS & M/S. PUKADIYIL BRICKS, VAKATHANAM P.O., KOTTAYAM. BY ADV. SRI.C.K.SREEJITH RESPONDENT/S: 1 COMMERCIAL TAX OFFICER FIRST CIRCLE, CHANGANASSERY - 686 101. 2 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. 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. BY ADV. GOVERNMENT PLEADER 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).25539/2018, WP(C).33253/2018, WP(C).33451/2018, WP(C).33457/2018, WP(C).34457/2018, WP(C).34654/2018, WP(C).34655/2018, WP(C).34257/2018, WP(C).34258/2018, WP(C).34658/2018, WP(C).15660/2018, WP(C).39851/2018, WP(C).39256/2018, WP(C).38655/2018, WP(C).38251/2018, WP(C).36255/2018, WP(C).35259/2018, WP(C).24860/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.24860/2018 & 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. 25539 of 2018 PETITIONER/S: NATIONAL GRANITE AND HOLLOW BRICKS PERATT,KOOTTUPUZHA.P.O,IRITTY,KANNUR- 670706,REPRESENTED BY ITS MANAGING PARTNER K.MUHAMMED NAZEER,AGED 48,S/O THARIKKUTTY HAJI,RESIDING AT NAZ MAHAL,MANDAYIL RAGHAVAN ROAD,KANNATHUMCHAL,CHOVVA,KANNUR-670706. BY ADVS. SRI.ALEX.M.SCARIA SMT.SARITHA THOMAS RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER 1,COMMERCIAL TAX OFFICE,TALIPARAMBA.P.O,KANNUR- 670141. 2 THE DEPUTY COMMISSIONER (APPEALS) KANNUR-670141. 3 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY,TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIATE,THIRUVANANTHAPURAM-695001. 4 INSPECTING ASSISTANT COMMISSIONER STATE GST DEPARTMENT,KANNUR-670002. 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).33253/2018, WP(C).33451/2018, WP(C).33457/2018, WP(C).34457/2018, WP(C).34654/2018, WP(C).34655/2018, WP(C).34257/2018, WP(C).34258/2018, WP(C).34658/2018, WP(C).15660/2018, WP(C).18057/2018, WP(C).39851/2018, WP(C).39256/2018, WP(C).38655/2018, WP(C).38251/2018, WP(C).36255/2018, WP(C).35259/2018, WP(C).24860/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.24860/2018 & 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. 33253 of 2018 PETITIONER/S: M/S.V S C LAGOONA RETREATS PVT LTD., KAVINPURAM, PACHALLOOR, THIRUVANANTHAPURAM, REPRESENTED BY S.UDAYA RAJ, MG. DIRECTOR. BY ADVS. SRI.P.S.SOMAN SRI.B.PRABHAKARAN SMT.T.RADHAMANY RESPONDENT/S: 1 STATE TAX OFFICER (LUXURY TAX), STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA.P.O., THIRUVANANTHAPURAM-695002. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC Nos.24860/2018 & conn.cases 8 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).25539/2018, WP(C).33451/2018, WP(C).33457/2018, WP(C).34457/2018, WP(C).34654/2018, WP(C).34655/2018, WP(C).34257/2018, WP(C).34258/2018, WP(C).34658/2018, WP(C).15660/2018, WP(C).18057/2018, WP(C).39851/2018, WP(C).39256/2018, WP(C).38655/2018, WP(C).38251/2018, WP(C).36255/2018, WP(C).35259/2018, WP(C).24860/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.24860/2018 & 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. 33451 of 2018 PETITIONER/S: THANKAPPAN P.E AGED 65 YEARS POKKULATH HOUSE, KALLOORKKADU P.O, MUVATTUPUZHA, ERNAKULAM-686668 BY ADVS. SRI.K.S.HARIHARAN NAIR SRI.P.T.JOSEPH (PANJIKARAN) RESPONDENT/S: 1 THE STATE TAX OFFICER (IB) OFFICE OF THE STATE TAX OFFICER(IB), MATTANCHERRY AT MINI CIVIL STATION, ALUVA-683101 2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY GOVERNMENT, TAXES DEPARTMENT,GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001 3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO 46,NORTH BLOCK,NEW DELHI 110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. WPC Nos.24860/2018 & conn.cases 10 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).25539/2018, WP(C).33253/2018, WP(C).33457/2018, WP(C).34457/2018, WP(C).34654/2018, WP(C).34655/2018, WP(C).34257/2018, WP(C).34258/2018, WP(C).34658/2018, WP(C).15660/2018, WP(C).18057/2018, WP(C).39851/2018, WP(C).39256/2018, WP(C).38655/2018, WP(C).38251/2018, WP(C).36255/2018, WP(C).35259/2018, WP(C).24860/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.24860/2018 & 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. 33457 of 2018 PETITIONER/S: M/S. KEECHERY ENGINEERING CO. 7/309, DWARAKA TASS ROAD, ALUVA, ERNAKULAM DISTRICT-683101,REPRESENTED BY ITS PROPRIETOR K.SUDHAKARAN. BY ADVS. SRI.S.ARUN RAJ SMT.C.T.SUJA SRI.ARJUN S.RAJ RESPONDENT/S: 1 STATE TAX OFFICER (FORMERLY COMMERCIAL TAX OFFICER), WORKS CONTRACT, STATE GOODS AND SERVICE TAX, TAX TOWER, 2ND FLOOR, KARAMANA, THIRUVANANTHAPURAM 695002 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 3 STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, TAXES DEPARTMENT, GOVERNMENT 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).25539/2018, WP(C).33253/2018, WP(C).33451/2018, WP(C).34457/2018, WP(C).34654/2018, WP(C).34655/2018, WP(C).34257/2018, WP(C).34258/2018, WP(C).34658/2018, WP(C).15660/2018, WP(C).18057/2018, WP(C).39851/2018, WP(C).39256/2018, WP(C).38655/2018, WP(C).38251/2018, WP(C).36255/2018, WP(C).35259/2018, WP(C).24860/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.24860/2018 & 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. 34257 of 2018 PETITIONER/S: POYANIL HOSPITAL POYANIL JUNCTION, KOZHENCHERRY-689641, REPRESENTED BY ITS MANAGING PARTNER, SRI. JOSEPH GEORGE BY ADVS. SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.P.G.CHANDAPILLAI ABRAHAM RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695001 3 STATE TAX OFFICER (INVESTIGATION BRANCH) SGST DEPARTMENT, 2ND FLOOR, CIVIL STATION, KOTTAYAM-686 001 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).25539/2018, WP(C).33253/2018, WP(C).33451/2018, WP(C).33457/2018, WP(C).34457/2018, WP(C).34654/2018, WP(C).34655/2018, WP(C).34258/2018, WP(C).34658/2018, WP(C).15660/2018, WP(C).18057/2018, WP(C).39851/2018, WP(C).39256/2018, WP(C).38655/2018, WP(C).38251/2018, WP(C).36255/2018, WP(C).35259/2018, WP(C).24860/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.24860/2018 & 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. 34258 of 2018 PETITIONER/S: M/S CONSOLIDATED CONSTRUCTION CONSORTIUM LIMITED, 12/44, WALAYAR DAM P.O., WALAYAR, PALAKKAD, REPRESENTED BY ITS ACCOUNTANT T.MURGHAN. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.S.JAFFERALI RESPONDENT/S: 1 THE STATE TAX OFFICER, WORKS CONTRACT, STATE GOODS SERVICE TAX DEPARTMENT KERALA, PALAKKAD-678 001. 2 THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678001. 3 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA.P.O., THIRUVANANTHAPURAM-695002. 4 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).25539/2018, WP(C).33253/2018, WP(C).33451/2018, WP(C).33457/2018, WP(C).34457/2018, WP(C).34654/2018, WP(C).34655/2018, WP(C).34257/2018, WP(C).34658/2018, WP(C).15660/2018, WP(C).18057/2018, WP(C).39851/2018, WP(C).39256/2018, WP(C).38655/2018, WP(C).38251/2018, WP(C).36255/2018, WP(C).35259/2018, WP(C).24860/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.24860/2018 & 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. 34457 of 2018 PETITIONER/S: M/S. WIMROCK GRANITE (P) LTD THEKKUMALA, VADASSERIKKARA P.O., PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, RAJU K. THOMAS, S/O. K.P. THOMAS, AGED 62 BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, PATHANAMTHITTA - 689 645 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).25539/2018, WP(C).33253/2018, WP(C).33451/2018, WP(C).33457/2018, WP(C).34654/2018, WP(C).34655/2018, WP(C).34257/2018, WP(C).34258/2018, WP(C).34658/2018, WP(C).15660/2018, WP(C).18057/2018, WP(C).39851/2018, WP(C).39256/2018, WP(C).38655/2018, WP(C).38251/2018, WP(C).36255/2018, WP(C).35259/2018, WP(C).24860/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.24860/2018 & 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. 34654 of 2018 PETITIONER/S: M/S. QUADRA ASSOCIATES T.C 48/1151(3), PUTHUKKAD, AMBALATHARA BYEPASS, POONTHURA P.O, THIRUVANANTHAPURAM, REPRESENTED BY ABOOBECKER KHAN, PARTNER. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.K.SUNDAR SRI.V.SATHEESH (S-3495) RESPONDENT/S: 1 STATE TAX OFFICER 2 ND CIRCLE, STATE GOODS AND SERVICE DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM-685002. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 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 - 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC Nos.24860/2018 & conn.cases 16 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).25539/2018, WP(C).33253/2018, WP(C).33451/2018, WP(C).33457/2018, WP(C).34457/2018, WP(C).34655/2018, WP(C).34257/2018, WP(C).34258/2018, WP(C).34658/2018, WP(C).15660/2018, WP(C).18057/2018, WP(C).39851/2018, WP(C).39256/2018, WP(C).38655/2018, WP(C).38251/2018, WP(C).36255/2018, WP(C).35259/2018, WP(C).24860/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.24860/2018 & 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. 34655 of 2018 PETITIONER/S: P.G. RAJASEKHARAN AGED 61 YEARS S/O.P.K.G.MENON, PROPRIETOR, S.R.INDUSTRIES, PONEKKARA, EDAPALLY, KOCHI-682 026. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES, KVAT CIRCLE-I, KALAMASSERY-682 033. 2 THE INTELLIGENCE INSPECTOR SQUAD NO.II, DEPARTMENT OF COMMERCIAL TAXES, ALAPPUZHA AT CHENGANNUR - 689 121. 3 THE STATE TAX OFFICER-I RAPID ACTION, ERNAKULAM, OFFICE OF THE DEPUTY COMMISSIONER (INT.), ERNAKULAM AT EDAPPALLY - 682 024. 4 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001 5 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. WPC Nos.24860/2018 & conn.cases 18 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).25539/2018, WP(C).33253/2018, WP(C).33451/2018, WP(C).33457/2018, WP(C).34457/2018, WP(C).34654/2018, WP(C).34257/2018, WP(C).34258/2018, WP(C).34658/2018, WP(C).15660/2018, WP(C).18057/2018, WP(C).39851/2018, WP(C).39256/2018, WP(C).38655/2018, WP(C).38251/2018, WP(C).36255/2018, WP(C).35259/2018, WP(C).24860/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.24860/2018 & 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. 34658 of 2018 PETITIONER/S: M/S PANAKKATHOTTAM AGRO RUBBER PARK EDAKURUSSI, KARIMBA, PALAKKAD, REP BY ITS MANAGING PARTNER, P.M. ABRAHAM, S/O MATHAI, AGED 66. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASST. COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, SPECIAL CIRCLE, PALAKKAD - 678001. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).25539/2018, WP(C).33253/2018, WP(C).33451/2018, WP(C).33457/2018, WP(C).34457/2018, WP(C).34654/2018, WP(C).34655/2018, WP(C).34257/2018, WP(C).34258/2018, WP(C).15660/2018, WP(C).18057/2018, WP(C).39851/2018, WP(C).39256/2018, WP(C).38655/2018, WP(C).38251/2018, WP(C).36255/2018, WP(C).35259/2018, WP(C).24860/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.24860/2018 & 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. 35259 of 2018 PETITIONER/S: OCEAN WEDDING CENTRE MAIN ROAD, ATHOLI, ATHANI P.O., KOZHIKODE - 673 315, REPRESENTED BY MUSTHAFA, PROPRIETOR, OCEAN WEDDING CENTRE. BY ADVS. SRI.K.M.CHERIAN SRI.R.RAMAKRISHNAN POTTY SRI.V.P.SABU RESPONDENT/S: 1 THE STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICES TAX, MINI CIVIL STATION, KOYILANDY, KOZHIKODE - 673 305. 2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM 695002 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM 695001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001 BY ADV. 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.24860/2018 & conn.cases 21 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).25539/2018, WP(C).33253/2018, WP(C).33451/2018, WP(C).33457/2018, WP(C).34457/2018, WP(C).34654/2018, WP(C).34655/2018, WP(C).34257/2018, WP(C).34258/2018, WP(C).34658/2018, WP(C).15660/2018, WP(C).18057/2018, WP(C).39851/2018, WP(C).39256/2018, WP(C).38655/2018, WP(C).38251/2018, WP(C).36255/2018, WP(C).24860/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.24860/2018 & 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. 36255 of 2018 PETITIONER/S: M/S. NAMBISANS DIARY (P) LTD VADAKKANTHARA ROAD, PALAKKAD, REPRESENTED BY ITS BRANCH MANAGER, VADAKKANTHARA ROAD, PALAKKAD, PIN - 678 014. BY ADVS. SMT.MEENA.A. SMT.MEENA.A. RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES) GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695001 2 ASSISTANT COMMISSIONER OF STATE TAX, SGST DEPARTMENT, KERALA, SPECIAL CIRCLE, PALAKKAD,PIN-678001. 3 COMMISSIONER OF KERALA STATE GST, KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM,PIN- 695002. 4 GOODS AND SERVICE TAX COUNCIL, GOVERNMENT OF INDIA, OFFICE OF THE GST COUNCIL, SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANAPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110001, REPRESENTED BY ITS ADDITIONAL SECRETARY. 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.24860/2018 & conn.cases 23 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).25539/2018, WP(C).33253/2018, WP(C).33451/2018, WP(C).33457/2018, WP(C).34457/2018, WP(C).34654/2018, WP(C).34655/2018, WP(C).34257/2018, WP(C).34258/2018, WP(C).34658/2018, WP(C).15660/2018, WP(C).18057/2018, WP(C).39851/2018, WP(C).39256/2018, WP(C).38655/2018, WP(C).38251/2018, WP(C).35259/2018, WP(C).24860/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.24860/2018 & 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. 38251 of 2018 PETITIONER/S: SMT.BEENA VINOD, AGED 45 YEARS M/S ALTHA RING WORK, XVII/528 B, THODAPARAMBU, KOOVAPPADY P.O, PIN- 683544 BY ADVS. SRI.P.M.POULOSE SRI.P.D.BROONO RESPONDENT/S: 1 THE INTELLIGENCE OFFICER, SQUAD NO.V, COMMERCIAL TAXES, MATTANCHERRY AT PERUMBAVOOR 683542. 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 AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. WPC Nos.24860/2018 & conn.cases 25 5 UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 6 THE DEPUTY COMMISSIONER OF STATE TAX (INT.), STATE GOODS AND SERVICE TAXES DEPARTMENT, THIRUVANANTHAPURAM-695001. BY ADV. SRI.THOMAS MATHEW NELLIMOOTTIL,SC UPSC 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).25539/2018, WP(C).33253/2018, WP(C).33451/2018, WP(C).33457/2018, WP(C).34457/2018, WP(C).34654/2018, WP(C).34655/2018, WP(C).34257/2018, WP(C).34258/2018, WP(C).34658/2018, WP(C).15660/2018, WP(C).18057/2018, WP(C).39851/2018, WP(C).39256/2018, WP(C).38655/2018, WP(C).36255/2018, WP(C).35259/2018, WP(C).24860/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.24860/2018 & 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. 38655 of 2018 PETITIONER/S: T.C.SANITARYWARES, 43/2333,ST.VINCENT DE PAUL CONVENT ROAD,PALARIAVATTOM,KOCHI-682025. (REPRESENTED BY SRI.BIJU GEORGE,PROPRIETOR). BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 INTELLIGENCE OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT,SQUAD NO.II,THEVARA, ERNAKULAM,KOCHI-682015. 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., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).25539/2018, WP(C).33253/2018, WP(C).33451/2018, WP(C).33457/2018, WP(C).34457/2018, WP(C).34654/2018, WP(C).34655/2018, WP(C).34257/2018, WP(C).34258/2018, WP(C).34658/2018, WP(C).15660/2018, WP(C).18057/2018, WP(C).39851/2018, WP(C).39256/2018, WP(C).38251/2018, WP(C).36255/2018, WP(C).35259/2018, WP(C).24860/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.24860/2018 & 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. 39256 of 2018 PETITIONER/S: THE POLPULLY SERVICE CO-OPERATIVE BANK LIMITED, POLPULLY P.O., PALAKKAD, REPRESENTED BY ITS SECRETARY, SRI.MANIKANDAN.K. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE STATE TAX OFFICER, 2ND CIRCLE, PALAKKAD- 678001. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., 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).25539/2018, WP(C).33253/2018, WP(C).33451/2018, WP(C).33457/2018, WP(C).34457/2018, WP(C).34654/2018, WP(C).34655/2018, WP(C).34257/2018, WP(C).34258/2018, WP(C).34658/2018, WP(C).15660/2018, WP(C).18057/2018, WP(C).39851/2018, WP(C).38655/2018, WP(C).38251/2018, WP(C).36255/2018, WP(C).35259/2018, WP(C).24860/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.24860/2018 & 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. 39851 of 2018 PETITIONER/S: M/S. CHAKOLAS KUNNEL DEVELOPERS PANDIT KARUPPAN ROAD,THEVARA,ERNAKULAM,REPRESENTED BY TIS MANAGING PARTNER, MATHEW L CHAKOLA,AGED 54,S/O C.L.LONA. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER (WC) STATE GST DEPARTMENT,SGST COMPLEX PERUMANNOOR,THEVARA,KOCHI 15. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM 695 002 3 SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM 695 001., ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).25539/2018, WP(C).33253/2018, WP(C).33451/2018, WP(C).33457/2018, WP(C).34457/2018, WP(C).34654/2018, WP(C).34655/2018, WP(C).34257/2018, WP(C).34258/2018, WP(C).34658/2018, WP(C).15660/2018, WP(C).18057/2018, WP(C).39256/2018, WP(C).38655/2018, WP(C).38251/2018, WP(C).36255/2018, WP(C).35259/2018, WP(C).24860/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.24860/2018 & conn.cases 29

JUDGMENT [ WP(C) 24860/2018,WP(C).15660/2018 WP(C).18057/2018,WP(C).25539/2018,WP(C).33253/2018 WP(C).33451/2018,WP(C).33457/2018,WP(C).34257/2018 WP(C).34258/2018,WP(C).34457/2018,WP(C).34654/2018 WP(C).34655/2018,WP(C).34658/2018,WP(C).35259/2018 WP(C).36255/2018,WP(C).38251/2018,WP(C).38655/2018 WP(C).39256/2018 ,WP(C).39851/2018 ] …... 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.24860/2018 & conn.cases 30 APPENDIX OF WP(C) 24860/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:- TRUE COP6Y OF THE ASSESSMENT ORDER AND DEMAND NOTICE DATED 15-02-2018 FOR THE YEAR 2015-16 PASS U/S 25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2:-OF ASSESSMENT ORDER AND DEMAND NOTICE DATED 15-02-18 FOR THE YEAR 2016-17 PASSED U/S 25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P3:-OF THE CONSTITUTION ( ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016 DATED 08-09- 2016 PUBLISHED IN THE EXTRAORDINARY GAZETTE OF INDIA. EXHIBIT P4:-OF INTERIM ORDER GRANTED BY THIS HONOURABLE COURT IN WPC NO. 11335/2018 DATED 4-4-18 EXHIBIT P5:-OF RR NOTICE DATED 26-05-18 ISSUED U/S 7 & 34 OF THE RR ACT DEMANDING TAX, INTEREST AND COLLECTION CHARGES FOR 2015-16 BY THE 4TH RESPONDENT. EXHIBIT P6:-OF RR NOTICE DATED 26-05-18 ISSUED U/S 7 & 34 OF THE RR ACT DEMANDING TAX, INTEREST AND COLLECTION CHARGES FOR 2016-17 BY THE 4TH RESPONDENT.

WPC Nos.24860/2018 & conn.cases 31 APPENDIX OF WP(C) 15660/2018 PETITIONER'S/S EXHIBITS: EXT.P1 COPY OF THE ORDER BEARING NO.VCR III/374/17-18 (12-13) DATED 4/12/2017 ISSUED BY THE 1ST RESPONDENT. EXT.P2 COPY OF THE ORDER BEARING NO.VCR III/375/17-18 (12-13) DATED 4/12/2017 ISSUED BY THE 1ST RESPONDENT. EXT.P3 COPY OF THE APPEAL MEMORANDUM AND APPLICATIONS FILED AGAINST EXT.P1 BEFORE THE 2ND RESPONDENT ON 14/2/2018 EXT.P4 COPY OF THE APPEAL MEMORANDUM AND APPLICATIONS FILED AGAINST EXT.P2 BEFORE THE 2ND RESPONDENT ON 14/2/2018 EXT.P5 COPY OF THE NOTICE NO.A5-1516/18 DATED 23/4/2018 ISSUED BY THE 7TH RESPONDENT. EXT.P6 COPY OF THE NOTICE NO.A5-1517/18 DATED 23/4/2018 ISSUED BY THE 7TH RESPONDENT. EXT.P7 COPY OF THE ORDERS IN WP(C) NO.11335/2018 & 13552/2018 OF THIS HON'BLE COURT.

WPC Nos.24860/2018 & conn.cases 32 APPENDIX OF WP(C) 18057/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE REGISTRATION CERTIFICATE NO. 32050748226/4.1.12 ISSUED BY 1ST RESPONDENT. EXHIBIT P2 THEOF THE REGISTRATION CERTIFICATE NO. 32050799651/3.1.2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 THEOF THE REGISTRATION CERTIFICATE UNDER GST ACT FOR M/S. PUKADIYIL STEELS 32AAOFP8965H1ZO DTD. 21.09.2017. EXHIBIT P4 THEOF THE REGISTRATION CERTIFICATE UNDER GST ACT FOR M/S. PUKADIYIL BRICKS 32AATFPO685MIZN DTD. 24.09.2017. EXHIBIT P5 THEOF THE ANNUAL RETURN IN FORM NO. 10 FOR 2015-16 DT.30.07.16 OF M/S. PUKADIYIL STEELS. EXHIBIT P6 THEOF THE ANNUAL RETURN OF M/S.PUKADIYIL BRICKS FOR THE YEAR 2016-17 IN FORM NO. 10 DTD. 13.10.2017. EXHIBIT P7 THEOF THE AUDITED PROFIT & LOSS ACCOUNT FOR 15-16 IN RESPECT OF M/S. PUKADIYIL STEELS. EXHIBIT P8 THEOF THE AUDITED PROFIT & LOSS ACCOUNT FOR M/S. PUKADIYIL BRICKS FOR THE YEAR ENDED ON 2016-17. EXHIBIT P9 THEOF THE ASSESSMENT ORDER NO. 32050748226/2015-16/24.4.2018 AND ISSUED DEMAND NOTICE FOR RS. 188115/- EXHIBIT P10 THEOF THE PRE-ASSESSMENT NOTICE NO. 32050799651/2016-17/7.4.18 ISSUED BY 1ST RESPONDENT IN RESPECT OF M/S. PUKADIYIL BRICKS.

WPC Nos.24860/2018 & conn.cases 33 APPENDIX OF WP(C) 25539/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT DATED 09/11/2016 BY THE 1ST RESPONDENT EXHIBIT P2 AOF THE REQUEST ,FOR REVISION OF RETURN,DATED 04/02/2016 EXHIBIT P3 AOF THE APPEAL FILED BEFORE THE 2ND RESPONDENT AGAINST THE EXHIBIT P1 ASSESSMENT EXHIBIT P4OF THE INTERLOCUTORY APPLICATION FOR STAY,FILED IN EXHIBIT-P2 APPEAL EXHIBIT P5OF THE REGISTRATION CERTIFICATE ISSUED TO THE PETIIONER UNDER GST EXHIBIT P6OF THE NOTICE BEARING NO.B4- 1220/17 DATED 12/06/2018 IN FORM NO.6,ISSUED BY THE 4TH RESPONDENT TO ENFORCE EXHIBIT P1 EXHIBIT P7OF THE INTERIM ORDER WP(C)NO.18627 OF 2018. WPC Nos.24860/2018 & conn.cases 34 APPENDIX OF WP(C) 33253/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.LT- 32015275075/2016-17 DATED 20.4.2018 PASSED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC.NO.11335/2018 DATED 4.4.2018. WPC Nos.24860/2018 & conn.cases 35 APPENDIX OF WP(C) 33451/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF TADING,PROFIT AND LOSS ACCOUNT AND BALANCE SHEET FOR THE YEAR 2013-14 EXHIBIT P2 COPY OF THE NOTICE DATED 17.9.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON;BLE COURT IN WPC NO.13552 OF 2018

WPC Nos.24860/2018 & conn.cases 36 APPENDIX OF WP(C) 33457/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 18.7.2018 ISSUED UNDER SECTION 25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P1 AOF THE NOTICE DATED 18.7.2018 ISSUED UNDER SECTION 25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P1 BOF THE NOTICE DATED 18.7.2018 ISSUED UNDER SECTION 25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P1 COF THE NOTICE DATED 18.7.2018 ISSUED UNDER SECTION 25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2OF THE OBJECTION DATED 13.8.2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P2 AOF THE OBJECTION DATED 13.8.2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2 BOF THE OBJECTION DATED 13.8.2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 COF THE OBJECTION DATED 13.8.2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P3OF THE ASSESSMENT ORDER DATED 30.8.2018 UNDER SECTION 25(1) OF THE KVAT ACT PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P3 AOF THE ASSESSMENT ORDER DATED 30.8.2018 UNDER SECTION 25(1) OF THE KVAT ACT PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. WPC Nos.24860/2018 & conn.cases 37 EXHIBIT P3 BOF THE ASSESSMENT ORDER DATED 30.8.2018 UNDER SECTION 25(1) OF THE KVAT ACT PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P3 COF THE ASSESSMENT ORDER DATED 30.8.2018 UNDER SECTION 25(1) OF THE KVAT ACT PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. WPC Nos.24860/2018 & conn.cases 38 APPENDIX OF WP(C) 34257/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF KVAT REGISTRATION CERTIFICATE DATED 30/5/2007 EXHIBIT P2OF THE NOTICE DATED 10/07/2018 ISSUED BY THE 3RD RESPONDENT UNDER SECTION 82 OF THE KVAT ACT. EXHIBIT P3OF THE NOTICE DATED 05/10/2018 ISSUED BY THE 3RD RESPONDENT.

WPC Nos.24860/2018 & conn.cases 39 APPENDIX OF WP(C) 34258/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 10.8.2017 ISSUED BY THE FIRST RESPONDENT AND RECEIVED ON 16.11.2017. EXHIBIT P2OF ASSESSMENT ORDER FOR THE YEAR 2013-14 DATED 31.10.2017 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3OF RECTIFIED ASSESSMENT ORDER FOR THE YEAR 2013-14 DATED 6.6.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P4OF ASSESSMENT ORDER FOR THE YEAR 2014-15 DATED 14.8.2017 ISSUED BY THE FIRST RESPONDENT AND RECEIVED ON 27.11.2017. EXHIBIT P5OF THE RECTIFIED ASSESSMENT ORDER FOR THE YEAR 2014-15 DATED 26.4.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P6OF ASSESSMENT ORDER FOR THE YEAR 2015-16 DATED 11.5.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P7OF THE DEMAND NOTICE ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2012-13 DATED 10.8.2017 RECEIVED ON 16.11.2017. EXHIBIT P8OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2013-14 DATED 18.9.2018. EXHIBIT P9OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2014-15 DATED 18.9.2018. EXHIBIT P10OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2015-16 DATED 4.9.2018. WPC Nos.24860/2018 & conn.cases 40 APPENDIX OF WP(C) 34457/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE UNDER SECTION 25(1) ISSUED B THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P1 A COPY OF NOTICE UNDER SECTION 25(1) ISSUED B THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P1 B COPY OF NOTICE UNDER SECTION 25(1) ISSUED B THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P2 COPY OF NOTICE UNDER SECTION 67(1) (D) ISSUED B THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P2 A COPY OF NOTICE UNDER SECTION 67(1) (D) ISSUED B THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P2 B COPY OF NOTICE UNDER SECTION 67(1) (D) ISSUED B THE 1ST RESPONDENT FOR THE YEAR 2014-15

WPC Nos.24860/2018 & conn.cases 41 APPENDIX OF WP(C) 34654/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32010738197/2012-13 DATED 31/01/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.11335/2018 DATED 04/04/2018. WPC Nos.24860/2018 & conn.cases 42 APPENDIX OF WP(C) 34655/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT.

WPC Nos.24860/2018 & conn.cases 43 APPENDIX OF WP(C) 34658/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P1 A COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. WPC Nos.24860/2018 & conn.cases 44 APPENDIX OF WP(C) 35259/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE ASSESSMENT NOTICE NO. 32111176847/2015-16 DATED 15.09.2018

WPC Nos.24860/2018 & conn.cases 45 APPENDIX OF WP(C) 36255/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER DATED 8.10.2018 ISSUED BY THE 2ND RESPONDENT.

WPC Nos.24860/2018 & conn.cases 46 APPENDIX OF WP(C) 38251/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO.ISM/V/9/2017- 18(2016-17) DATED 10.5.2018 ISSUED BY 1ST RESPONDENT. EXHIBIT P2OF THE NOTICE OF DEMAND DATED 22.9.2018 ISSUED BY 1ST RESPONDENT. EXHIBIT P3OF THE ORDER NO.ISM/V/9/2017-18 DATED 10.5.2018 ISSUED BY 1ST RESPONDENT. EXHIBIT P4OF THE NOTICE TO THE PETITIONER WHICH IS DATED 6.8.2018 ISSUED BY FIRST RESPONDENT. EXHIBIT P5OF THE ORDER DATED 8.10.2018 IN WPC.NO.32709/2018 EXHIBIT P6OF THE ORDER DATED 14.8.2018 IN WP.C.NO.27585/2018. EXHIBIT P7OF THE DATED 28.9.2018 IN WPC.NO.31831/2018. WPC Nos.24860/2018 & conn.cases 47 APPENDIX OF WP(C) 38655/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.ISE/II/35/2014-15 DATED 22.10.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER NO.ISE/II/36/2014-15 DATED 22.10.2018 ISSUED BY THE 1ST RESPONDENT.

WPC Nos.24860/2018 & conn.cases 48 APPENDIX OF WP(C) 39256/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2012- 13 DATED 29.10.2018. WPC Nos.24860/2018 & conn.cases 49 APPENDIX OF WP(C) 39851/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P1 A COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 Css/

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