BharatTaxGST

Royal Biriyani Square vs. The State Tax Officer

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WP(C)/22710/2018HC KeralaGSTCNR KLHC01054297201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU45 pages
For Petitioner: SRI.A.KUMAR, SMTG.MINI(1748), SRI.P.J.ANILKUMAR, SRI.P.S.SREE PRASADFor Respondent: SRI.K.M.FIROZ, SMT.M.SHAJNA, SRI.E.C.AHAMED FAZIL, SRI.P.C.MUHAMMED NOUSHIQ

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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. 16109 of 2018 PETITIONER: M/S.SNOFIELD FOODS (P) LTD KUPPAYODE, MARUTHAROAD P.O., PALAKKAD,REPRESENTED BY ITS DIRECTOR, SRI.FRANCIS J. PALLAN. BY ADVS. SRI.A.KUMAR SMTG.MINI(1748) SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENTS: 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-695 001. 3 ASSISTANT COMMISSIONER OF STATE TAX SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD-679 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15106/2018, WP(C).15108/2018, WP(C).15110/2018, WP(C).16306/2018, WP(C).18106/2018, WP(C).19910/2018, WP(C).21507/2018, WP(C).21682/2018, WP(C).21683/2018, WP(C).21906/2018, WP(C).22508/2018, WP(C).22710/2018, WP(C).22881/2018, WP(C).22906/2018, WP(C).22909/2018, WP(C).23107/2018, WP(C).23110/2018, WP(C).23281/2018, WP(C).23509/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C).No. 16109 of 2018 AND CON. CASES 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. 15106 of 2018 PETITIONER: MUMTAZ ABBAS W/O.ABBAS.C.A,AGED 55 YEARS,PROPRIETRESS,NEW NATIONAL GRANITES,WEST IRINGOL.P.O,PERUMBAVOOR,ERNAKULAM DISTRICT. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA SRI.E.C.AHAMED FAZIL SRI.P.C.MUHAMMED NOUSHIQ RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER II CIRCLE,PERUMBAVOOR,ERNAKULAM DISTRICT-683542. 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT,TAX TOWERS,THIRUVANANTHAPURAM- 695001. 3 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY,TAXES DEPARTMENT,SECRETARIAT,THIRUVANANTHAPURAM-695001. 4 SECRETARY STATE GST DEPARTMENT,GOVERNMENT OF KERALA,THIRUVANANTHAPURAM-695001. 5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY,DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,BLOCK,NEW DELHI-110001. 6 THE INTELLIGENCE OFFICER SQUAD NO.1,MATTANCHERRY AT MINI CIVIL STATION,ALUVA,ERNAKULAM DISTRICT-683101. 7 THE INSPECTING ASST.COMMISSIONER COMMERCIAL TAXES,MUVATUPUZHA,ERNAKULAM DISTRICT- 686669. 3 WP(C).No. 16109 of 2018 AND CON. CASES BY ADVS. 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).16109/2018, WP(C).23509/2018, WP(C).23107/2018, WP(C).23110/2018, WP(C).22881/2018, WP(C).22909/2018, WP(C).22906/2018, WP(C).22710/2018, WP(C).22508/2018, WP(C).21906/2018, WP(C).21683/2018, WP(C).21507/2018, WP(C).19910/2018, WP(C).15110/2018, WP(C).15108/2018, WP(C).21682/2018, WP(C).23281/2018, WP(C).18106/2018, WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 4 WP(C).No. 16109 of 2018 AND CON. CASES 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. 15108 of 2018 PETITIONER: A N SANKARAN, AGED 50 YEARS, PROPRIETOR,SANKARA GOLD WORKS,V/590,THIRUVILAKKAVU,CHERPU P.O, THRISSUR-680561,THRISSUR DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER (FORMERLY: INTELLIGENCE OFFICER) SQUAD NO.II,GOODS AND SERVICES TAX DEPARTMENT, COMMERCIAL TAX COMPLEX,PUTHOLE,THRISSUR-680004. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT,TAX COURT,KARAMANA P.O, THIRUVANANTHAPURAM-695022. 3 STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIATE, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001. 5 DEPUTY TAHSILDAR (REVENUE RECOVERY) TALUK OFFICE,THRISSUR-680001. BY ADVS.SMT.A.SREEKALA SC CENTRAL BOARD OF EXCISE AMP CUSTOMS., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. 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).16109/2018, WP(C).23509/2018, WP(C).23107/2018, WP(C).23110/2018, WP(C).22881/2018, WP(C).22909/2018, WP(C).22906/2018, WP(C).22710/2018, WP(C).22508/2018, WP(C).21906/2018, WP(C).21683/2018, WP(C).21507/2018, WP(C).19910/2018, WP(C).15110/2018, WP(C).15106/2018, WP(C).21682/2018, WP(C).23281/2018, WP(C).18106/2018, WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 5 WP(C).No. 16109 of 2018 AND CON. CASES 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. 15110 of 2018 PETITIONER: KGEES JEWELLERY, NEDUMKANDAM-685553,REPRESENTED BY IT'S PROPRIETOR SRI.SAJAN GEORGE. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA RESPONDENTS: 1 THE STATE TAX OFFICER, S.G.S.T.DEPARTMENT, NEDUMKANDAM,IDUKKI-685553. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER KARAMANA, THIRUVANANTHAPURAM-695 002. 3 THE STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT,THIRUVANANTHAPURAM-695 002. 4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY IT'S CHAIRMAN,DEPARTMENT OF REVENUE,NORTH BLOCK,NEW DELHI-110001. 5 THE UNION OF INDIA, REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE,DEPARTMENT OF REVENUE,NORTH BLOCK,NEW DELHI-110001. BY ADVS.SRI.RAMAVARMA REGHUNATHAN THAMBURAN SC CENTRAL BOARD OF EXCISE AMP CUSTOMS.,SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS., ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).16109/2018, WP(C).23509/2018, WP(C).23107/2018, WP(C).23110/2018, WP(C).22881/2018, WP(C).22909/2018, WP(C).22906/2018, WP(C).22710/2018, WP(C).22508/2018, WP(C).21906/2018, WP(C).21683/2018, WP(C).21507/2018, WP(C).19910/2018, WP(C).15108/2018, WP(C).15106/2018, WP(C).21682/2018, WP(C).23281/2018, WP(C).18106/2018, WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 6 WP(C).No. 16109 of 2018 AND CON. CASES 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. 16306 of 2018 PETITIONER: M/S. MONNAI INTERIOR DESIGNERS (P) LTD. 12/7(11 & 12) HI CENTRE,OPP. INDIRA GANDHI MUNICIPAL STADIUM,COIMBATORE ROAD,PALAKKAD, REPRESENTED BY ITS DIRECTOR,PRAGABHALDAS K.V. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT,PALAKKAD - 678 001. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAURAM 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHPURAM 695 001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110 001. BY ADVS.SMT.PREETHA S. NAIR SC CENTRAL BOARD OF EXCISE AND CUSTOMS.,SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. 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).16109/2018, WP(C).23509/2018, WP(C).23107/2018, WP(C).23110/2018, WP(C).22881/2018, WP(C).22909/2018, WP(C).22906/2018, WP(C).22710/2018, WP(C).22508/2018, WP(C).21906/2018, WP(C).21683/2018, WP(C).21507/2018, WP(C).19910/2018, WP(C).15110/2018, WP(C).15108/2018, WP(C).15106/2018, WP(C).21682/2018, WP(C).23281/2018, WP(C).18106/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 7 WP(C).No. 16109 of 2018 AND CON. CASES 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. 18106 of 2018 PETITIONER: M/S. JULLUNDER MOTOR AGENCY (DELHI) LTD KALLARACKAL BUILDINGS, BAKER HILLS, MISS EAST ROAD, KOTTAYAM, REPRESENTED BY ITS AUTHORIZED SIGNATORY, MRS. RADHAMANI P.C. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENTS: 1 THE STATE TAX OFFICER (FORMERLY COMMERCIAL TAX OFFICER), 1ST CIRCLE, KOTTAYAM, O/O. THE COMMERCIAL TAX OFFICER, KOTTAYAM - 686 001. 2 STATE OF KERALA, REPRESENTED BY THE COMMISSIONER OF GOODS & SERVICE TAX, O/O.THE COMMISSIONER OF GOODS & SERVICE TAXES, TAX TOWERS, KARAMANA P.O., THIRUVANANTHAPURAM, PIN - 695 001. BY ADV. 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).16109/2018, WP(C).23509/2018, WP(C).23107/2018, WP(C).23110/2018, WP(C).22881/2018, WP(C).22909/2018, WP(C).22906/2018, WP(C).22710/2018, WP(C).22508/2018, WP(C).21906/2018, WP(C).21683/2018, WP(C).21507/2018, WP(C).19910/2018, WP(C).15110/2018, WP(C).15108/2018, WP(C).15106/2018, WP(C).21682/2018, WP(C).23281/2018, WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 8 WP(C).No. 16109 of 2018 AND CON. CASES 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. 19910 of 2018 PETITIONER: ADAM TRADERS, KALLARACKAL BUILDING, NEAR HEAD POST OFFICE, PALA,KOTTAYAM,REPRESENTED BY IT'S PROPRIETOR ROBY K ABRAHAM,[CONTACT 9446274697] BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA RESPONDENTS: 1 THE STATE TAX OFFICER, S.G.S.T DEPARTMENT, MINI CIVIL STATION, PALA - 686 575. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002. 3 THE STATE OF KERALA, REPRESENTED BY IT'SECRETARY TO TAXES, SECRETARIAT,THIRUVANANTHAPURAM - 695 002. 4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI 110 001. 5 THE UNION OF INDIA, REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI - 110 001. BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).16109/2018, WP(C).23509/2018, WP(C).23107/2018, WP(C).23110/2018, WP(C).22881/2018, WP(C).22909/2018, WP(C).22906/2018, WP(C).22710/2018, WP(C).22508/2018, WP(C).21906/2018, WP(C).21683/2018, WP(C).21507/2018, WP(C).15110/2018, WP(C).15108/2018, WP(C).15106/2018, WP(C).21682/2018, WP(C).23281/2018, WP(C).18106/2018, WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 9 WP(C).No. 16109 of 2018 AND CON. CASES 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. 21507 of 2018 PETITIONER: GEORGE JOSEPH, AGED 58 YEARS, S/O. JOSEPH, PROPRIETOR, PULARI TEXTILES AND READY-MADES, KODATHIPADI, MANNARKKAD, PALAKKAD. BY ADV. SRI.JACOB SEBASTIAN RESPONDENTS: 1 STATE OF KERALA & BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, TRIVANDRUM-695 001. 2 THE STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, MANNARKKAD-678582. 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADVS.SRI.P.L.BABU, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.P.L.BABU SC CENTRAL BOARD OF EXCISE AMP CUSTOMS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).16109/2018, WP(C).23509/2018, WP(C).23107/2018, WP(C).23110/2018, WP(C).22881/2018, WP(C).22909/2018, WP(C).22906/2018, WP(C).22710/2018, WP(C).22508/2018, WP(C).21906/2018, WP(C).21683/2018, WP(C).19910/2018, WP(C).15110/2018, WP(C).15108/2018, WP(C).15106/2018, WP(C).21682/2018, WP(C).23281/2018, WP(C).18106/2018, WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 10 WP(C).No. 16109 of 2018 AND CON. CASES 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. 21682 of 2018 PETITIONER: M/S.TELETEL INFRATECH, EDAPPILLIKULANGRA, DOOR NO.30/1068, KANIYAMPUZHA ROAD, VYTTILA, COCHIN- 682019, REPRESENTED BY ITS MANAGING PARTNER TONEY JOSEPH. BY ADV. SRI.V.DEVANANDA NARASIMHAM RESPONDENTS: 1 THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, EDAPPALLY, COCHIN-682024. 2 THE SECRETARY TAX DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 THE CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI1-110001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).16109/2018, WP(C).23509/2018, WP(C).23107/2018, WP(C).23110/2018, WP(C).22881/2018, WP(C).22909/2018, WP(C).22906/2018, WP(C).22710/2018, WP(C).22508/2018, WP(C).21906/2018, WP(C).21683/2018, WP(C).21507/2018, WP(C).19910/2018, WP(C).15110/2018, WP(C).15108/2018, WP(C).15106/2018, WP(C).23281/2018, WP(C).18106/2018, WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 11 WP(C).No. 16109 of 2018 AND CON. CASES 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. 21683 of 2018 PETITIONER: V.DILEEPKUMAR AGED 41 YEARS PROPRIETOR, SOUTHERN ENGINEERING AND TRADERS, THIRUMALA BHAGAM P.O., THURAVOOR-688540, ALAPPUZHA DISTRICT. BY ADVS. SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (ASSMT.) SPECIAL CIRCLE, COMMERCIAL TAXES, ALAPPUZHA-688001. 2 THE SECRETARY TAX DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 THE CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).16109/2018, WP(C).23509/2018, WP(C).23107/2018, WP(C).23110/2018, WP(C).22881/2018, WP(C).22909/2018, WP(C).22906/2018, WP(C).22710/2018, WP(C).22508/2018, WP(C).21906/2018, WP(C).21507/2018, WP(C).19910/2018, WP(C).15110/2018, WP(C).15108/2018, WP(C).15106/2018, WP(C).21682/2018, WP(C).23281/2018, WP(C).18106/2018, WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 12 WP(C).No. 16109 of 2018 AND CON. CASES 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. 21906 of 2018 PETITIONER: M/S. YOUSEF AND COMPANY, MAIN ROAD: CHOKLI:KANNUR: 670 672.REP. BY ABDUL AZEEZ: MANAGING PARTNER. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: 1 THE STATE TAX OFFICER, II CIRCLE, DEPT. OF COMMERCIAL TAXES: THALASSERY: 670 101 2 THE COMMISSIONER, STAE GOODS AND SERVICE TAX DEPT.THIRUVANANTHAPURAM: 695 001 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA: SECRETARIAT:THIRUVANANTHAPURAM: 695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPT. OF REVENUE: MINISTRY OF FINANCE,GOVT. OF INDIA: NEW DELHI: 110 001 BY ADVS. 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 WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).16109/2018, WP(C).23509/2018, WP(C).23107/2018, WP(C).23110/2018, WP(C).22881/2018, WP(C).22909/2018, WP(C).22906/2018, WP(C).22710/2018, WP(C).22508/2018, WP(C).21683/2018, WP(C).21507/2018, WP(C).19910/2018, WP(C).15110/2018, WP(C).15108/2018, WP(C).15106/2018, WP(C).21682/2018, WP(C).23281/2018, WP(C).18106/2018, WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 13 WP(C).No. 16109 of 2018 AND CON. CASES 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. 22508 of 2018 PETITIONER: ABRAHAM VARGHESE, AGED 57 YEARS, S/O.(LATE) K.V.VARKEY,PROPRIETOR, M/S. RONY TIMBERS, POOZHIKKADU,PANDALAM, PATHANAMTHITTA-689 512. BY ADVS. SRI.ASWIN GOPAKUMAR SMT.HEBA SARA ABRAHAM SMT.KALA G.NAMBIAR SRI.ANWIN GOPAKUMAR SRI.ARJUN SANTHOSH SRI.K.AMAL NATH NAIK SRI.NIRANJAN SUDHIR SRI.RENOY VINCENT RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES),GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 THE STATE TAX OFFICER – 1, STATE GOODS AND SERVICES TAX DEPARTMENT,ADOOR, PATHANAMTHITTA-689 645. 3 THE STATE TAX OFFICER INTELLIGENCE SQUAD NO.1 STATE GOODS AND SERVICES TAX DEPARTMENT, PATHANAMTHITTA-689 645. 4 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, KOZHENCHERRY, PATHANAMTHITTA-689 645. BY ADV. 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).16109/2018, WP(C).23509/2018, WP(C).23107/2018, WP(C).23110/2018, WP(C).22881/2018, WP(C).22909/2018, WP(C).22906/2018, WP(C).22710/2018, WP(C).21906/2018, WP(C).21683/2018, WP(C).21507/2018, WP(C).19910/2018, WP(C).15110/2018, WP(C).15108/2018, 14 WP(C).No. 16109 of 2018 AND CON. CASES WP(C).15106/2018, WP(C).21682/2018, WP(C).23281/2018, WP(C).18106/2018, WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 15 WP(C).No. 16109 of 2018 AND CON. CASES 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. 22710 of 2018 PETITIONER: ROYAL BIRIYANI SQUARE, KANDASSANKANAVU, THRISSUR, PIN-680613,REPRESENTED BY ITS PROPRIETOR SRI. JOVY T.D. BY ADVS. SRI.K.S.HARIHARAN NAIR SRI.P.F.JOY RESPONDENTS: 1 THE STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER,2ND CIRCLE, TAX COMPLEX, POOTHOLE, THRISSUR-680 004. 2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001. 3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO. 46, NORTH BLOCK, NEW DELHI-110001. BY ADVS. 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).16109/2018, WP(C).23509/2018, WP(C).23107/2018, WP(C).23110/2018, WP(C).22881/2018, WP(C).22909/2018, WP(C).22906/2018, WP(C).22508/2018, WP(C).21906/2018, WP(C).21683/2018, WP(C).21507/2018, WP(C).19910/2018, WP(C).15110/2018, WP(C).15108/2018, WP(C).15106/2018, WP(C).21682/2018, WP(C).23281/2018, WP(C).18106/2018, WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 16 WP(C).No. 16109 of 2018 AND CON. CASES 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. 22881 of 2018 PETITIONER: HANEESH S.S., PROPRIETOR M/S. PDS AGENCIES, MARGIN FREE MARKET,NEAR TALUK HOSPITAL, CHIRAYINKIL, THIRUVANANTHAPURAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, KERALA GOODS & SERVICES TAX DEPARTMENT,MINIC CIVIL STATION, ATTINGAL, THIRUVANANTHAPURAM-695 101. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695001. BY ADV. 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).16109/2018, WP(C).23509/2018, WP(C).23107/2018, WP(C).23110/2018, WP(C).22909/2018, WP(C).22906/2018, WP(C).22710/2018, WP(C).22508/2018, WP(C).21906/2018, WP(C).21683/2018, WP(C).21507/2018, WP(C).19910/2018, WP(C).15110/2018, WP(C).15108/2018, WP(C).15106/2018, WP(C).21682/2018, WP(C).23281/2018, WP(C).18106/2018, WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 17 WP(C).No. 16109 of 2018 AND CON. CASES 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. 22906 of 2018 PETITIONER: BAIJU S AGED 53 YEARS SANTHOSH BHAVAN, MYLOD, POOYAPPALLY. BY ADVS. SRI.S.SANTHOSH KUMAR SMT.ANJANA.S.SANTHOSH SMT.P.LISSY JOSE. RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 THE UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE,DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 4 THE STATE TAX OFFICER, WORKS CONTRACT, KOLLAM, PPIN-691 002. BY ADVS.SRI.RAJAGOPALAN.A. CGC., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. 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).16109/2018, WP(C).23509/2018, WP(C).23107/2018, WP(C).23110/2018, WP(C).22881/2018, WP(C).22909/2018, WP(C).22710/2018, WP(C).22508/2018, WP(C).21906/2018, WP(C).21683/2018, WP(C).21507/2018, WP(C).19910/2018, WP(C).15110/2018, WP(C).15108/2018, WP(C).15106/2018, WP(C).21682/2018, WP(C).23281/2018, WP(C).18106/2018, WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 18 WP(C).No. 16109 of 2018 AND CON. CASES 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. 22909 of 2018 PETITIONER: ANILUDEEN. A, M/S. NEW INDIA CHEMICALS, MUNDAKKAL, KOLLAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, KERALA GOODS & SERVICE TAX DEPARTMENT,1ST CIRCLE, KOLLAM-691001. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM -695 001. BY ADVS. 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).16109/2018, WP(C).23509/2018, WP(C).23107/2018, WP(C).23110/2018, WP(C).22881/2018, WP(C).22906/2018, WP(C).22710/2018, WP(C).22508/2018, WP(C).21906/2018, WP(C).21683/2018, WP(C).21507/2018, WP(C).19910/2018, WP(C).15110/2018, WP(C).15108/2018, WP(C).15106/2018, WP(C).21682/2018, WP(C).23281/2018, WP(C).18106/2018, WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 19 WP(C).No. 16109 of 2018 AND CON. CASES 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. 23107 of 2018 PETITIONER: S.PARAMESWARI, PROPRIETOR, M/S. CHITHATHI CHITHATHAN TRADERS,PERUMPAZHUTHOOR, THIRUVANANTHAPURAM DISTRICT. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.K.SUNDAR SRI.V.SATHEESH (S-3495) RESPONDENTS: 1 STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT,NEYYATTINKARA, THIRUVANANTHAPURAM. 2 THE COMMISSIONER, STATE GOODS & 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 & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).16109/2018, WP(C).23509/2018, WP(C).23110/2018, WP(C).22881/2018, WP(C).22909/2018, WP(C).22906/2018, WP(C).22710/2018, WP(C).22508/2018, WP(C).21906/2018, WP(C).21683/2018, WP(C).21507/2018, WP(C).19910/2018, WP(C).15110/2018, WP(C).15108/2018, WP(C).15106/2018, WP(C).21682/2018, WP(C).23281/2018, WP(C).18106/2018, WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 20 WP(C).No. 16109 of 2018 AND CON. CASES 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. 23110 of 2018 PETITIONER: ESSAR PIPES AND PROFILES, ELAMAKKARA, ERNAKULAM,REPRESENTED BY ITS PROPRIETOR, SRI. RAJESH PADMANABHAN BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM- 682 015. 2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, 695001 3 UNION OF INDIA, REPRESENTED BY IT SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO. 46, NORTH BLOCK, NEW DELHI 110001 BY ADVS. SRI.MANU.S CGC ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).16109/2018, WP(C).23509/2018, WP(C).23107/2018, WP(C).22881/2018, WP(C).22909/2018, WP(C).22906/2018, WP(C).22710/2018, WP(C).22508/2018, WP(C).21906/2018, WP(C).21683/2018, WP(C).21507/2018, WP(C).19910/2018, WP(C).15110/2018, WP(C).15108/2018, WP(C).15106/2018, WP(C).21682/2018, WP(C).23281/2018, WP(C).18106/2018, WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 21 WP(C).No. 16109 of 2018 AND CON. CASES 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. 23281 of 2018 PETITIONER: M/S. HILL AND SEA VIEW, AYURVEDIC BEACH RESORT,MOTTAVILA,KOVALAM,THIRUVANANTHAPURAM,REPRESE NTED BY ITS MANAGING PARTNER,JITHIN S.J.NATH. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER SQUAD NO.VII,STATE GOODS & SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM AT NEYYATTINKARA - 695 121. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY ADV. 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).16109/2018, WP(C).23509/2018, WP(C).23107/2018, WP(C).23110/2018, WP(C).22881/2018, WP(C).22909/2018, WP(C).22906/2018, WP(C).22710/2018, WP(C).22508/2018, WP(C).21906/2018, WP(C).21683/2018, WP(C).21507/2018, WP(C).19910/2018, WP(C).15110/2018, WP(C).15108/2018, WP(C).15106/2018, WP(C).21682/2018, WP(C).18106/2018, WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 22 WP(C).No. 16109 of 2018 AND CON. CASES 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. 23509 of 2018 PETITIONER: MUHAMMED C.M., AGED 56 YEARS, PROPRIETOR, M/S GOLDEN TIMBER CORPORATION,ALLAPRA P.O. PERUMBAVOOR. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.ANTONY JONES RESPONDENTS: 1 THE STATE TAX OFFICER-I, STATE GOODS & SERVICE TAX DEPARTMENT,1ST CIRCLE, MINI CIVIL STATION, PERUMBAVOOR 683 542. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O. THIRUVANANTHAPURAM- 695 002. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM- 695 002. 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. 5 THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA- 686 661 BY ADVS.SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. 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).16109/2018, WP(C).23107/2018, WP(C).23110/2018, WP(C).22881/2018, WP(C).22909/2018, WP(C).22906/2018, WP(C).22710/2018, WP(C).22508/2018, WP(C).21906/2018, WP(C).21683/2018, WP(C).21507/2018, WP(C).19910/2018, WP(C).15110/2018, WP(C).15108/2018, WP(C).15106/2018, WP(C).21682/2018, WP(C).23281/2018, WP(C).18106/2018, WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 23 WP(C).No. 16109 of 2018 AND CON. CASES

JUDGMENT [ WP(C)16109/2018,WP(C).15106/2018,WP(C).15108/2018,WP( C).15110/2018,WP(C).16306/2018,WP(C).18106/2018,WP(C).1 9910/2018,WP(C).21507/2018,WP(C).21682/2018,WP(C).21683 /2018,WP(C).21906/2018,WP(C).22508/2018,WP(C).22710/201 8,WP(C).22881/2018,WP(C).22906/2018,WP(C).22909/2018,WP (C).23107/2018,WP(C).23110/2018,WP(C).23281/2018,WP(C.2 3509/2018 ] 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 AV JUDGE

24 WP(C).No. 16109 of 2018 AND CON. CASES APPENDIX OF WP(C) 16109/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE NOTICE FOR THE ASSESSMENT YEAR 2011-12 DATED 17.11.2017. EXHIBIT P2:OF THE NOTICE FOR THE ASSESSMENT YEAR 2012-13 DATED 7.11.2017. EXHIBIT P3:OF THE NOTICE FOR THE ASSESSMENT YEAR 2013-14 DATED 2.11.2017. EXHIBIT P4:OF THE NOTICE FOR THE ASSESSMENT YEAR 2014-15 DATED 2.11.2017. EXHIBIT P5:OF NOTICE FOR THE ASSESSMENT YEAR 2015-16 DATED 2.11.2017. 25 WP(C).No. 16109 of 2018 AND CON. CASES APPENDIX OF WP(C) 15106/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PERMISSION TO PAY COMPOUNDED TAX FOR THE YEAR 2010-11 DATED 29.6.2010 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1(A)OF THE PERMISSION TO PAY COMPOUNDED TAX FOR THE YEAR 2011-12 DATED 14.7.2011 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1(B)OF THE PERMISSION TO PAY COMPOUNDED TAX FOR THE YEAR 2012-13 DATED 26.6.2012 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1(C)OF THE PERMISSION TO PAY COMPOUNDED TAX FOR THE YEAR 2013-14 DATED NIL ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 AOF THE SHOP INSPECTION REPORT DATED 20.6.2016 RECORDED BY THE INTELLINGENCE OFFICER,SQUAD NO.1,MATTANCHERRY, STATIONED AT ALUVA EXHIBIT P3 AOF THE ASSESSMENT ORDER DATED 12.7.2017 FOR THE YEAR 2010-2011 ISSUED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE EXHIBIT P3(A) AOF THE ASSESSMENT ORDER DATED 12.7.2017 FOR THE YEAR 2011-2012 ISSUED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE EXHIBIT P3(B) AOF THE ASSESSMENT ORDER DATED 12.7.2017 FOR THE YEAR 2012-2013 ISSUED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE EXHIBIT P3(C) AOF THE ASSESSMENT ORDER DATED 12.7.2017 FOR THE YEAR 2013-2014 ISSUED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE EXHIBIT P4 AOF THE PENALTY ORDER DATED 17.07.2017 FOR THE YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE EXHIBIT P4(A) AOF THE PENALTY ORDER DATED 17.7.2017 FOR THE YEAR 2010-11 ISSUED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE EXHIBIT P4(B) AOF THE PENALTY ORDER DATED

26 WP(C).No. 16109 of 2018 AND CON. CASES 17.17.2017 FOR THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE EXHIBIT P4(C) AOF THE PENALTY ORDER DATED 17.10.2017 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE.

27 WP(C).No. 16109 of 2018 AND CON. CASES APPENDIX OF WP(C) 15108/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PERMANENT ACCOUNT NO.AKLPS8207L ISSUED TO PETITIONER BY COMMISSIONER OF INCOME TAX. EXHIBIT P1(A)OF CERTIFICATE OF REGISTRATION NO.144/88 AS A GOLDSMITH ISSUED TO PETITIONER BY SUPERINTENDENT OF CENTRAL EXCISE,METTUPALAYAM. EXHIBIT P1(B)OF MEMBERSHIP CARD NO.224/94 ISSUED TO PETITIONER BY THRISSUR DISTRICT ABHARANA THOZHILALI UNION. EXHIBIT P1(C)OF LIFE MEMBERSHIP CARD NO.156 ISSUED TO PETITIONER BY JEWELLERY MANUFACTURER'S ASSOCIATION(KERALA)THRISSUR. EXHIBIT P2OF JUDGMENT DATED 26.08.2O16 PASSED BY THIS HON'BLE COURT IN WP(C)NO.18678 OF 2014 WHEREIN OBSERVED THAT PENALTY IMPOSED BY 1ST RESPONDENT U/S.47(2)AS ILLEGAL EXHIBIT P2(A)OF THE NOTICE ISSUED BY U/S.69(1) OF KVAT ACT BY 1ST RESPONDENT IN THE LIGHT OF EXT.P2 JUDGMENT EXHIBIT P2(B)OF REPLY DATED 22.12.2016 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT PURSUANT TO EXT P2(A)NOTICE EXHIBIT P3OF SHOP INSPECTION REPORT NO.245340 DATED 09.03.2017 PREPARED BY 1ST RESPONDENT,WHILE CONDUCTING INSPECTION IN THE WORKSHOP OF PETITIONER EXHIBIT P4 TRUE C0PY OF ORDER NO.ITC-30/2016-17(14- 15)DATED 20.03.2018 COMPLETED BY 1ST RESPONDENT IMPOSING PENALTY U/S.671(1)(B)OF KVAT ACT FOR THE YEAR 2014-15,ON THE BASIS OF EXT P3 INSPECTION. EXHIBIT P5 TRUE C0PY OF ORDER NO.ITC-30/2016-17(14- 15)DATED 20.03.2018 COMPLETED BY 1ST RESPONDENT IMPOSING PENALTY U/S.671(1)(B)OF KVAT ACT FOR THE YEAR 2016-17,ON THE BASIS

28 WP(C).No. 16109 of 2018 AND CON. CASES OF EXT P3 INSPECTION. EXHIBIT P6OF INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION(C)NO.11335 OF 2018,IN STAYING COERCIVE STEPS PURSUANT TO PENALTY.

29 WP(C).No. 16109 of 2018 AND CON. CASES APPENDIX OF WP(C) 15110/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE SHAW CAUSE NOTICE ISSUED U/S.25(1)OF THE KVAT ACT FOR THE YEARS 2011-12 & 13-14 DATED:23-04-2018. 30 WP(C).No. 16109 of 2018 AND CON. CASES APPENDIX OF WP(C) 16306/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 12/1/2018 EXHIBIT P1(A) COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 (CST) DATED 12/1/2018 EXHIBIT P2 COPY OF ORDER IN WPC NO.11335/18 OF THIS HON'BLE COURT DATED 4/4/2018

31 WP(C).No. 16109 of 2018 AND CON. CASES APPENDIX OF WP(C) 18106/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE ISSUED BY THE 1ST RESPONDENT U/S 25(1) OF THE KVAT ACT DATED 30.04.2018. 32 WP(C).No. 16109 of 2018 AND CON. CASES APPENDIX OF WP(C) 19910/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE SHOW CAUSE NOTICE ISSUED U/S. 25 OF THE KVAT ACT FOR 2014-15 DATED: 23-04-2018. EXHIBIT P1(A) AOF THE SHOW CAUSE NOTICE ISSUED U/S. 25 OF THE KVAT ACT FOR 2015-16 DATED: 23-04-2018. EXHIBIT P1(B) AOF THE SHOW CAUSE NOTICE ISSUED U/S. 25 OF THE KVAT ACT FOR 2016-17 DATED: 23-04-2018. 33 WP(C).No. 16109 of 2018 AND CON. CASES APPENDIX OF WP(C) 21507/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ORDER DATED JUNE 1, 2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25 (1) OF THE KVAT ACT.

34 WP(C).No. 16109 of 2018 AND CON. CASES APPENDIX OF WP(C) 21682/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF PENALTY ORDER DATED 28-02-18 PASSED U/S 67(1) OF THE KVAT ACT FOR THE YEAR 2015-16 BY THE 1ST RESPONDENT. EXHIBIT P2OF PENALTY ORDER DATED 28-02-18 PASSED U/S 67(1) OF THE KVAT ACT FOR THE YEAR 2016-17 BY THE 1ST RESPONDENT. EXHIBIT P3OF PENALTY ORDER DATED 28-02-18 PASSED U/S 67(1) OF THE KVAT ACT FOR THE YEAR 2017-18 BY THE 1ST RESPONDENT. EXHIBIT P4OF THE CONSTITUTION [ONE HUNDRED & FIRST AMENDMENT] ACT, 2016 DATED 08-09-16 PUBLISHED IN THE EXTRAORDINARY GAZETTE OF INDIA. EXHIBIT P5OF INTERIM ORDER GRANTED BY THIS HON'BLE COURT IN WP(C)NO.11335/2018 DATED 04-04-2018. EXHIBIT P6OF THE DEMAND NOTICE DATED 28-02- 18 ISSUED FOR THE YEAR 2015-16 BY 1ST RESPONDENT. EXHIBIT P7OF THE DEMAND NOTICE DATED 28-02- 18 ISSUED FOR THE YEAR 2016-17 BY 1ST RESPONDENT. EXHIBIT P8OF THE DEMAND NOTICE DATED 28-02- 18 ISSUED FOR THE YEAR 2017-18 BY 1ST RESPONDENT.

35 WP(C).No. 16109 of 2018 AND CON. CASES APPENDIX OF WP(C) 21683/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN DATED 01-06-13 E-FILED FOR THE YEAR 2012-13 THROUGH KVATIS BEFORE THE 1ST RESPONDENT BY THE PETITIONER. EXHIBIT P2OF THE ASSESSMENT ORDER DATED 30- 04-2018 FOR THE YEAR 2012-13 PASSED U/S 25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P3OF THE CONSTITUTION [ONE HUNDRED & FIRST AMENDMENT] ACT, 2016 DATED 08-09-16 PUBLISHED IN THE EXTRAORDINARY GAZETTE IN INDIA. EXHIBIT P4OF INTERIM ORDER GRANTED BY THIS HON'BLE COURT IN WP(C)NO.11335/2018 DATED 04-04-18. EXHIBIT P5OF DEMAND NOTICE DATED 30-04-18 ISSUED FOR THE YEAR 2012-13 BY THE 1ST RESPONDENT PURSUANT TO EXBT-P1 ASSESSMENT TO THE PETITIONER.

36 WP(C).No. 16109 of 2018 AND CON. CASES APPENDIX OF WP(C) 21906/2018 PETITIONER'S/S EXHIBITS: EXHIBITP1 PHOTOCOPY OF ORDER IN W.P(C) NO.11335 OF 2018 DT.04-04-2018. EXHIBITP2 PHOTOCOPY OF ASSESSMENT ORDER U/S 25(1) DT.22-03-2018 FOR 2012-13

37 WP(C).No. 16109 of 2018 AND CON. CASES APPENDIX OF WP(C) 22508/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ORDER NO.32030324065/2015-16 DATED 28.02.2018 PASSED BY THE 2ND RESPONDENT. EXHIBIT P2 AOF THE ORDER NO.CR 03/16-17 DATED 28.02.2018 PASSED BY THE 3RD RESPONDENT. EXHIBIT P3 AOF THE REVENUE RECOVERY NOTICE RRC NO.130/18-19 DATED 31.05.2018 ISSUED BY THE 4TH RESPONDENT.

38 WP(C).No. 16109 of 2018 AND CON. CASES APPENDIX OF WP(C) 22710/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2013-14 DATED 09-06-2014. EXHIBIT P2 COPY OF NOTICE DATED 22-06-2018 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 WPC NO. 13552 OF 2018. 39 WP(C).No. 16109 of 2018 AND CON. CASES APPENDIX OF WP(C) 22881/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 7/6/2018. EXHIBIT P2 COPY OF ORDER IN WPC NO.14383/18 OF THIS HON'BLE COURT DATED 27/4/2018. 40 WP(C).No. 16109 of 2018 AND CON. CASES APPENDIX OF WP(C) 22906/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 :OF THE ASSESSMENT ORDER DATED 20- 6-2018 FOR THE ASSESSMENT YEAR 2011-12 PASSED BY THE 4TH RESPONDENT. EXHIBIT P2 :OF THE INTERIM ORDER DATED 4-4- 2018 IN WPC.NO. 11335/2018. 41 WP(C).No. 16109 of 2018 AND CON. CASES APPENDIX OF WP(C) 22909/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DT. 26/5/2018 EXHIBIT P1(A) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DT. 26/5/2018 EXHIBIT P1(B) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DT. 26/5/2018 EXHIBIT P1(C) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DT. 26/5/2018 EXHIBIT P2 COPY OF ORDER IN WPC NO. 14383/18 OF THIS HON'BLE COURT. DT. 27/4/2018. 42 WP(C).No. 16109 of 2018 AND CON. CASES APPENDIX OF WP(C) 23107/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO 32010953769/2015-16 DATED 31-05-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO. 11335/2018 DATED 04.04.2018. 43 WP(C).No. 16109 of 2018 AND CON. CASES APPENDIX OF WP(C) 23110/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2014-15 DATED 04.09.2017 EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 09.02.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WPC.NO. 13552/2018

44 WP(C).No. 16109 of 2018 AND CON. CASES APPENDIX OF WP(C) 23281/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEARS 2014-15 & 2015-16 DATED 30.09.2017. EXHIBIT P2. COPY OF ORDER IN W.P.(C) NO.14383/18 OF THIS HON'BLE COURT DATED 27.04.2018. 45 WP(C).No. 16109 of 2018 AND CON. CASES APPENDIX OF WP(C) 23509/2018 PETITIONER'S/S EXHIBITS: EXHIBTP1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 18-12-2017 EXHIBIT P2OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 5TH RESPONDENT DATED 16-05- 2018

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