BharatTaxGST

M/S. Poonam Grihanirman (P) LTD. vs. The Goods And Service Tax Officer (Wc), Alappuzha

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WP(C)/21184/2018HC KeralaGSTCNR KLHC01052771201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU50 pages
For Petitioner: SRI.P.RAGHUNATH, SRI.PREMJIT NAGENDRANFor Respondent: SRI.P.S.SOMAN, SMT.T.RADHAMANY

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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. 16444 of 2018 PETITIONER: M/S. PLY POINT, HOTEL CALICUT GATE BUILDING, RAMANATTUKARA, KOZHIKODE-673 633.REP. BY HABEEB RAHIMAN V., PROPRIETOR. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER, 1ST CIRCLE, KOZHIKODE DEPT. OF COMMERCIAL TAXES, KOZHIKODE-673 006. 2 THE INTELLIGENCE OFFICER IB-II DEPT. OF COMMERCIAL TAXES, KOZHIKODE-673 006. 3 THE COMMERCIAL TAX OFFICER (ENQUIRY) OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, DEPT. OF COMMERCIAL TAXES, KOZHIKODE-673 006. 4 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPT., THIRUVANANTHAPURAM-695 001. 5 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 6 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPT. OF REVENUE, MINISTRY OF FINANCE, GOVT. OF INDIA, 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 N. WARRIER, SRI.RAMAVARMA REGHUNATHAN THAMBURAN SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).16643/2018, WP(C).16644/2018, WP(C).16844/2018, WP(C).17643/2018, WP(C).19443/2018, WP(C).19784/2018, WP(C).21042/2018, WP(C).21044/2018, WP(C).21182/2018, WP(C).21184/2018, WP(C).21185/2018, WP(C).21445/2018, WP(C).21581/2018, WP(C).21584/2018, WP(C).21985/2018, WP(C).22382/2018, WP(C).22384/2018, WP(C).22442/2018, WP(C).22583/2018, WP(C).23185/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C).No. 16444 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. 16643 of 2018 PETITIONER: P.J. JOY, PROPRIETOR,M/S.HINDUSTAN POWER LINKS,EDAYAR, MUPPATHADOM P.O.,ALUVA, ERNAKULAM. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENTS: 1 ASSISTANT COMMISSIONER, SGST DEPARTMENT SGST DEPARTMENT, SPECIAL CIRCLE,MATTANCHERRY AT ALUVA,ERNAKULAM - 683 101. 2 THE COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 001. 3 THE SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE AND 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, SRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23185/2018, WP(C).22583/2018, WP(C).22382/2018, WP(C).22442/2018, WP(C).22384/2018, WP(C).21985/2018, WP(C).21581/2018, WP(C).21584/2018, WP(C).21445/2018, WP(C).21182/2018, WP(C).21042/2018, WP(C).21044/2018, WP(C).19784/2018, WP(C).19443/2018, WP(C).17643/2018, WP(C).16844/2018, WP(C).16644/2018, WP(C).16444/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 3 WP(C).No. 16444 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. 16644 of 2018 PETITIONER: M/S. THRISSUR GOLDEN JEWELLERS, MAIN ROAD, VADAKKANCHERRY,PALAKKAD,REPRESENTED BY ITS MANAGING PARTNER,DAVID K. JOHN. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, ALATHUR-678 541. 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 AND 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,SMT.A.SREEKALA SC CENTRAL BOARD OF EXCISE AMP CUSTOMS SRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23185/2018, WP(C).22583/2018, WP(C).22382/2018, WP(C).22442/2018, WP(C).22384/2018, WP(C).21985/2018, WP(C).21581/2018, WP(C).21584/2018, WP(C).21445/2018, WP(C).21182/2018, WP(C).21042/2018, WP(C).21044/2018, WP(C).19784/2018, WP(C).19443/2018, WP(C).17643/2018, WP(C).16844/2018, WP(C).16643/2018, WP(C).16444/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 4 WP(C).No. 16444 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. 16844 of 2018 PETITIONER: NAKSHATRA GOLD & DIAMONDS (A UNIT OF KINGINI JEWELLERS),A M ROAD, PERUMBAVOOR, ERNAKULAM DISTRICT-683542, REPRESENTED BY ITS PARTNER VINU JOSE. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENTS: 1 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, FIRST CIRCLE, MINI CIVIL STATION,PERUMBAVOOR, ERNAKULAM DISTRICT-683 542. 2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001. 3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. BT 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).23185/2018, WP(C).22583/2018, WP(C).22382/2018, WP(C).22442/2018, WP(C).22384/2018, WP(C).21985/2018, WP(C).21581/2018, WP(C).21584/2018, WP(C).21445/2018, WP(C).21182/2018, WP(C).21042/2018, WP(C).21044/2018, WP(C).19784/2018, WP(C).19443/2018, WP(C).17643/2018, WP(C).16643/2018, WP(C).16644/2018, WP(C).16444/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 5 WP(C).No. 16444 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. 17643 of 2018 PETITIONER: A.NARAYANAN, AGED 61 YEARS, PROPRIETOR, M/S.SHYAMA TRADERS, KANKOLE, PAYYANNUR, KANNUR DISTRICT. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 STATE TAX OFFICER, PAYYANNUR, KANNUR DISTRICT, PIN-670 307. 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).23185/2018, WP(C).22583/2018, WP(C).22382/2018, WP(C).22442/2018, WP(C).22384/2018, WP(C).21985/2018, WP(C).21581/2018, WP(C).21584/2018, WP(C).21445/2018, WP(C).21182/2018, WP(C).21042/2018, WP(C).21044/2018, WP(C).19784/2018, WP(C).19443/2018, WP(C).16844/2018, WP(C).16643/2018, WP(C).16644/2018, WP(C).16444/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 6 WP(C).No. 16444 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. 19443 of 2018 PETITIONER: M/S.VEEJAY ASSOCIATES, XI/180A, N.X JOSEPH ROAD, KUNDANNOOR, MARADU PO,ERNAKULAM DISTRICT, PIN-682304, REPRESENTED BY ITS MANAGING PARTNER. BY ADV. SRI.ALIAS M.CHERIAN RESPONDENTS: 1 THE STATE TAX OFFICER (IB-1), INVESTIGATION BRANCH, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM-695001. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM-695 001. 3 THE SECRETARY, TAXES DEPARTMENT, SECRETARIAT, GOVERNMENT OF KERALA,THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. REPRESENTED BY ITS SECRETARY. 5 THE COMMERCIAL TAX OFFICER, KVAT CIRCLE-II, TRIPUNITHURA, ERNAKULAM DISTRICT,PIN-682 301. 6 COLLECTOR AND AUTHORIZED OFFICER/INSPECTING ASSISTANT COMMISSIONER, THE COMMERCIAL TAX OFFICER, KAKKANAD, ERNAKULAM DISTRICT-PIN-682 030. 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, SRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP CUSTOMS. 7 WP(C).No. 16444 of 2018 AND CON.CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23185/2018, WP(C).22583/2018, WP(C).22382/2018, WP(C).22442/2018, WP(C).22384/2018, WP(C).21985/2018, WP(C).21581/2018, WP(C).21584/2018, WP(C).21445/2018, WP(C).21182/2018, WP(C).21042/2018, WP(C).21044/2018, WP(C).19784/2018, WP(C).17643/2018, WP(C).16844/2018, WP(C).16643/2018, WP(C).16644/2018, WP(C).16444/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 8 WP(C).No. 16444 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. 19784 of 2018 PETITIONER: ACHAYANS CEMENT MARKETING, METHALA, KODUNGALLUR, REPRESENTED BY ITS PARTNERMR. MR. THOMAS K.V. BY ADV. SMT.M.K.HAJARA RESPONDENTS: 1 STATE TAX OFFICER, KODUNGALLUR, S.G & S.T DEPARTMENT, KODUNGALLUR & OTHERS - 683 110. 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 AND CUSTOMS, REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI - 110 003. 5 THE UNION OF INDIA, REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110 003. 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).23185/2018, WP(C).22583/2018, WP(C).22382/2018, WP(C).22442/2018, WP(C).22384/2018, WP(C).21985/2018, WP(C).21581/2018, WP(C).21584/2018, WP(C).21445/2018, WP(C).21182/2018, WP(C).21042/2018, WP(C).21044/2018, WP(C).19443/2018, WP(C).17643/2018, WP(C).16844/2018, WP(C).16643/2018, WP(C).16644/2018, WP(C).16444/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 9 WP(C).No. 16444 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. 21042 of 2018 PETITIONER: R.ANILKUMAR, LALITH & ASSOCIATES,'LALITH', T.C.5/255-2,GOLF LINKS ROAD, KOWDIAR, THIRUVANANTHAPRUAM - 695 003. BY ADVS.SRI.M.K.SUBHAKARAN SRI.P.P.VARUGHESE RESPONDENTS: 1 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS AND SERVICE TAX DEPARTMENT,TAX TOWERS, 2ND FLOOR, KARAMANA,THIRUVANANTHAPURAM 695 002. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695 002. 3 THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM – 695 001. 4 THE DEPUTY TAHSILDAR (RR), TALUK OFFICE, THIRUVANANTHAPURAM 685 023. 5 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN,DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA,NORTH BLOCK, NEW DELHI. 6 THE UNION OF INDIA, REPRESENTED BY THE PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 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. 10 WP(C).No. 16444 of 2018 AND CON.CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23185/2018, WP(C).22583/2018, WP(C).22382/2018, WP(C).22442/2018, WP(C).22384/2018, WP(C).21985/2018, WP(C).21581/2018, WP(C).21584/2018, WP(C).21445/2018, WP(C).21182/2018, WP(C).21044/2018, WP(C).19784/2018, WP(C).19443/2018, WP(C).17643/2018, WP(C).16844/2018, WP(C).16643/2018, WP(C).16644/2018, WP(C).16444/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 11 WP(C).No. 16444 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. 21044 of 2018 PETITIONER: S.MUTHULAKSHMY, PROPRIETRIX, M/S. LAKSHMI TRADERS,17/89, POOSARI HOUSE, CHEMPADAM, THATHAMANGALAM, PALAKKAD. BY ADVS. SRI.SAJAN VARGHEESE K. SRI.LIJU. M.P RESPONDENTS: 1 THE STATE OF KERALA, REP. BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA POST,THIRUVANANTHAPURAM.695001. 3 STATE TAX OFFICER, CHITTUR, STATE GST DEPARTMENT, KERALA, PALAKKAD.678001. 4 THE COMMERCIAL TAX OFFICER, CHITTUR, PALAKKAD.678101 5 THE CENTRAL BOARD OF EXCISE AND 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, SRI.P.L.BABU SC CENTRAL BOARD OF EXCISE AMP CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23185/2018, WP(C).22583/2018, WP(C).22382/2018, WP(C).22442/2018, WP(C).22384/2018, WP(C).21985/2018, WP(C).21581/2018, WP(C).21584/2018, WP(C).21445/2018, WP(C).21182/2018, WP(C).21042/2018, WP(C).19784/2018, WP(C).19443/2018, WP(C).17643/2018, WP(C).16844/2018, WP(C).16643/2018, WP(C).16644/2018, WP(C).16444/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 12 WP(C).No. 16444 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. 21182 of 2018 PETITIONER: A. NAJEEB, PROPRIETOR, A.R.BODY BUILDERS, PUNNAPRA P.O. - 688004, ALAPPUZHA DISTRICT. BY ADVS. SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS RESPONDENTS: 1 THE INTELLIGENCE OFFICER, SQUAD-I, COMMERCIAL TAXES, CIVIL STATION ANNEX, ALAPPUZHA - 688011. 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-11001. 4 THE TAHSILDAR (RR), TALUK OFFICE, AMBALAPPUZHA, ALAPPUZHA-688001. 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).23185/2018, WP(C).22583/2018, WP(C).22382/2018, WP(C).22442/2018, WP(C).22384/2018, WP(C).21985/2018, WP(C).21581/2018, WP(C).21584/2018, WP(C).21445/2018, WP(C).21042/2018, WP(C).21044/2018, WP(C).19784/2018, WP(C).19443/2018, WP(C).17643/2018, WP(C).16844/2018, WP(C).16643/2018, WP(C).16644/2018, WP(C).16444/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 13 WP(C).No. 16444 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. 21184 of 2018 PETITIONER: M/S. POONAM GRIHANIRMAN (P) LTD.,MANIMADOM, AMBALAPPUZHA, ALLEPPEY DISTRICT,PINCODE-688561, A PRIVATE LIMITED COMPANY, REPRESENTED BY SRI R.ANANTHA NARAYANAN,MANAGING DIRECTOR. BY ADVS. SRI.E.P.GOVINDAN SMT.G.DEEPA RESPONDENTS: 1 THE GOODS AND SERVICE TAX OFFICER (WC), ALAPPUZHA, STATE GOODS & SERVICE TAX DEPARTMENT,MELUVALLIL BUILDING, KALLUPALAM, ALAPPUZHA,PINCODE-688001. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWERS, KARAMANA, TRIVANDRUM-695002. 3 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT,GOVERNMENT SECRETARIAT, TRIVANDRUM-695001. 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).21185/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 14 WP(C).No. 16444 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. 21185 of 2018 PETITIONER: MURALEEDHARAN.G, AGED 68 YEARS, PROPRIETOR, M/S AMBADI AGENCIES, KADAKKODU,KOTTARAKKARA, KOLLAM DISTRICT, PIN: 691 505. BY ADV. SRI.BOBBY JOHN RESPONDENTS: 1 THE COMMISSIONER OF STATE GOODS & 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-695 001. 3 THE STATE TAX OFFICER-I, STATE GOODS AND SERVICE TAX DEPARTMENT, KOTTARAKKARA, KOLLAM, PIN: 691 506. 4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE), CENTRAL SECRETARIAT, 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21184/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 15 WP(C).No. 16444 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. 21445 of 2018 PETITIONER: JIJO JAMES, EASWAREDATH HOUSE,KULANGARA BHAGAM, CHAVARA,KOLLAM DISTRICT.PIN:691583. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENTS: 1 THE STATE TAX OFFICER (IB) -I, STATE GOODS AND SERVICES TAX DEPARTMENT, ASRAMOM,KOLLAM,PIN-691 002. 2 THE STATE OF KERALA, REP.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, SRI.B.RAMACHANDRAN CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23185/2018, WP(C).22583/2018, WP(C).22382/2018, WP(C).22442/2018, WP(C).22384/2018, WP(C).21985/2018, WP(C).21581/2018, WP(C).21584/2018, WP(C).21182/2018, WP(C).21042/2018, WP(C).21044/2018, WP(C).19784/2018, WP(C).19443/2018, WP(C).17643/2018, WP(C).16844/2018, WP(C).16643/2018, WP(C).16644/2018, WP(C).16444/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 16 WP(C).No. 16444 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. 21581 of 2018 PETITIONER/S: K.MOIDUTTY PROPRIETOR, K.M.SAW MILL, XI/509, VALANCHERY ROAD, KOPPAM, PALAKKAD. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, PATTAMBI, PALAKKAD DISTRICT-679303. 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 AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. 5 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678001. BY ADVS. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.THOMAS MATHEW NELLIMOOTTIL SC CENTRAL BOARD OF EXCISE AMP CUSTOMS 17 WP(C).No. 16444 of 2018 AND CON.CASES 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).23185/2018, WP(C).22583/2018, WP(C).22382/2018, WP(C).22442/2018, WP(C).22384/2018, WP(C).21985/2018, WP(C).21584/2018, WP(C).21445/2018, WP(C).21182/2018, WP(C).21042/2018, WP(C).21044/2018, WP(C).19784/2018, WP(C).19443/2018, WP(C).17643/2018, WP(C).16844/2018, WP(C).16643/2018, WP(C).16644/2018, WP(C).16444/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 18 WP(C).No. 16444 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. 21584 of 2018 PETITIONER: MINI DIVAKARAN, AGED 45 YEARS, PROPRITORIX, ANANTHAHARI BRICKS,MATTATHUR. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER, DEPT. SGST-KERALA, IRINJALAKUDA 680 121. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,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. 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).23185/2018, WP(C).22583/2018, WP(C).22382/2018, WP(C).22442/2018, WP(C).22384/2018, WP(C).21985/2018, WP(C).21581/2018, WP(C).21445/2018, WP(C).21182/2018, WP(C).21042/2018, WP(C).21044/2018, WP(C).19784/2018, WP(C).19443/2018, WP(C).17643/2018, WP(C).16844/2018, WP(C).16643/2018, WP(C).16644/2018, WP(C).16444/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 19 WP(C).No. 16444 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. 21985 of 2018 PETITIONER: M/S.MOZHIPARAMBIL FURNITURE, CHEVOOR PO, THRISSUR DISTRICT-680 027, REPRESENTED BY ITS PROPRIETOR-VINCENT M.J. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENTS: 1 THE STATE TAX OFFICER, DEPARTMENT OF KERALA STATE GOODS AND SERVICES TAX, 2ND CIRCLE, THRISSUR DISTRICT-680004. 2 THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, POOTHOLE, THRISSUR DISTRICT-680 004. 3 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA PO, THIRUVANANTHAPURAM-695 001. 4 THE SECRETARY, GOVERNMENT OF KERALA, TAXES DEPARTMENT, SECRETARIAT, THIRUVANTHAPURAM-695 001. 5 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, SRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP CUSTOMS. 20 WP(C).No. 16444 of 2018 AND CON.CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23185/2018, WP(C).22583/2018, WP(C).22382/2018, WP(C).22442/2018, WP(C).22384/2018, WP(C).21581/2018, WP(C).21584/2018, WP(C).21445/2018, WP(C).21182/2018, WP(C).21042/2018, WP(C).21044/2018, WP(C).19784/2018, WP(C).19443/2018, WP(C).17643/2018, WP(C).16844/2018, WP(C).16643/2018, WP(C).16644/2018, WP(C).16444/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 21 WP(C).No. 16444 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. 22382 of 2018 PETITIONERS: 1 M/S. FLOATELS INDIA PVT. LTD., KP. VII/911,POZHIYOOR.P.O. THIRUVANANTHAPURAM- 695 513, REPRESENTED BY ITS MANAGING DIRECTOR, SHRI. M.R.NARAYANAN 2 MS.POOVAR ISLAND RESORTS, KP. VII/911,POZHIYOOR.P.O., THIRUVANANTHAPURAM- 695 513, REPRESENTED BY ITS MANAGING DIRECTOR, SHRI. M.R.NARAYANAN 3 MS POOVAR AYURVEDA CENTRE AND HOTELS PVT. LTD., KP. VII/911,POZHIYOOR.P.O., THIRUVANANTHAPURAM- 695 513, REPRESENTED BY ITS MANAGING DIRECTOR, SHRI. M.R.NARAYANAN BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN SRI.R.BHASKARA KRISHNAN SRI.V.P.NARAYANAN RESPONDENTS: 1 THE STATE TAX OFFICER (INVESTIGATION BRANCH)-1 STATE GST DEPARTMENT,5TH FLOOR, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM- 695 002 2 THE INTELLIGENCE OFFICER (IB)-1, STATE GST DEPARTMENT,5TH FLOOR, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM- 695 002 3 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM- 695 001. 22 WP(C).No. 16444 of 2018 AND CON.CASES 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).23185/2018, WP(C).22583/2018, WP(C).22442/2018, WP(C).22384/2018, WP(C).21985/2018, WP(C).21581/2018, WP(C).21584/2018, WP(C).21445/2018, WP(C).21182/2018, WP(C).21042/2018, WP(C).21044/2018, WP(C).19784/2018, WP(C).19443/2018, WP(C).17643/2018, WP(C).16844/2018, WP(C).16643/2018, WP(C).16644/2018, WP(C).16444/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 23 WP(C).No. 16444 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. 22384 of 2018 PETITIONER: M/S SADANANDA REALTORS, PRABHAT JUNCTION,KANNUR REPRESENTED BY ITS PROPRIETOR C.K.SADANANDAN. BY ADV. SRI.RAJESH NAMBIAR RESPONDENTS: 1 STATE TAX OFFICER (WORKS CONTRACT), STATE GOODS AND SERVICE TAX DEPARTMENT, KANNUR 670 002. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. 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).23185/2018, WP(C).22583/2018, WP(C).22382/2018, WP(C).22442/2018, WP(C).21985/2018, WP(C).21581/2018, WP(C).21584/2018, WP(C).21445/2018, WP(C).21182/2018, WP(C).21042/2018, WP(C).21044/2018, WP(C).19784/2018, WP(C).19443/2018, WP(C).17643/2018, WP(C).16844/2018, WP(C).16643/2018, WP(C).16644/2018, WP(C).16444/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 24 WP(C).No. 16444 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. 22442 of 2018 PETITIONER: SMT. DAMANA SUKUMAR KANDATH GAS AGENCY, V.H.ROAD,PALAKKAD - 678 003. BY ADVS. SRI.S.EASWARAN SMT.P.A.MENISHA SMT.SOUMYA JAMES SRI.M.A.AUGUSTINE SRI.P.MURALEEDHARAN (IRIMPANAM) SRI.P.SREEKUMAR (THOTTAKKATTUKARA) RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, PALAKKAD - 678 001. 2 STATE TAX OFFICER, STATE GST DEPARTMENT, PALAKKAD - 678 001. 3 THE COMMERCIAL TAX OFFICER, II CIRCLE, PALAKKAD - 678 001. 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).23185/2018, WP(C).22583/2018, WP(C).22382/2018, WP(C).22384/2018, WP(C).21985/2018, WP(C).21581/2018, WP(C).21584/2018, WP(C).21445/2018, WP(C).21182/2018, WP(C).21042/2018, WP(C).21044/2018, WP(C).19784/2018, WP(C).19443/2018, WP(C).17643/2018, WP(C).16844/2018, WP(C).16643/2018, WP(C).16644/2018, WP(C).16444/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 25 WP(C).No. 16444 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. 22583 of 2018 PETITIONER: C.RADHAKRISHNAN, PROPRIETOR, SMV HERBEL REMEDIES PVT.LTD., KUNNICODE, KOLLAM - 691 508. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 STATE TAX OFFICER, SGST DEPARTMENT, PUNALUR, KOLLAM - 691 305. 2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI - 110001. 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, SRI.M.RAJENDRA KUMAR CGC. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23185/2018, WP(C).22382/2018, WP(C).22442/2018, WP(C).22384/2018, WP(C).21985/2018, WP(C).21581/2018, WP(C).21584/2018, WP(C).21445/2018, WP(C).21182/2018, WP(C).21042/2018, WP(C).21044/2018, WP(C).19784/2018, WP(C).19443/2018, WP(C).17643/2018, WP(C).16844/2018, WP(C).16643/2018, WP(C).16644/2018, WP(C).16444/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 26 WP(C).No. 16444 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. 23185 of 2018 PETITIONER: R.JAYALEKSHMY,PROPRIETOR, M/S. GOOD LOOK LADIES FANCY COLLECTION, MARKET JUNCTION, KOTTARAKKARA, KOLLAM DISTRICT, PIN - 691 506. BY ADV. SRI.BOBBY JOHN RESPONDENTS: 1 THE COMMISSIONER OF STATE GOODS & 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 - 695 001. 3 THE COMMERCIAL TAX OFFICER COMMERCIAL TAXES DEPARTMENT (NOW STATE GOODS AND SERVICE TAX DEPARTMENT), KOTTARAKKARA, PIN - 691 506 4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE), CENTRAL SECRETARIAT, 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22583/2018, WP(C).22382/2018, WP(C).22442/2018, WP(C).22384/2018, WP(C).21985/2018, WP(C).21581/2018, WP(C).21584/2018, WP(C).21445/2018, WP(C).21182/2018, WP(C).21042/2018, WP(C).21044/2018, WP(C).19784/2018, WP(C).19443/2018, WP(C).17643/2018, WP(C).16844/2018, WP(C).16643/2018, WP(C).16644/2018, WP(C).16444/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 27 WP(C).No. 16444 of 2018 AND CON.CASES

JUDGMENT [WP(C)16444/2018,WP(C).16643/2018,WP(C).16644/2018,WP(C ).16844/2018,WP(C).17643/2018,WP(C).19443/2018,WP(C).19 784/2018,WP(C).21042/2018,WP(C).21044/2018,WP(C).21182/ 2018,WP(C).21184/2018,WP(C).21185/2018,WP(C).21445/2018 ,WP(C).21581/2018,WP(C).21584/2018,WP(C).21985/2018,WP( C).22382/2018,WP(C).22384/2018,WP(C).22442/2018,WP(C).2 2583/2018,WP(C).23185/2018] 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 APPENDIX OF WP(C) 16444/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 : PHOTOCOPY OF ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 28-2-2018. EXHIBIT P2 : PHOTOCOPY OF THE PENALTY ORDER DATED 8-12- 2017. EXHIBIT P3 : PHOTOCOPY OF RR NOTICE DATED 10-4-2018. EXHIBIT P4 : PHOTOCOPY OF STAY ORDER DATED 4-4-2018 IN WPC.NO.11335/2018. APPENDIX OF WP(C) 16643/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE ASSESSMENT ORDER NO.32150981632C/2012-13 DATED 30.04.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2.OF THE INTERIM ORDER PASSED BY THIS HON'ABLE COURT IN W.P.(C) NO.11335/2018 DATED 04.04.2018. APPENDIX OF WP(C) 16644/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P1A COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P1B COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P1C COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P1D COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P1E COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF ORDER IN WPC NO. 11335/18 OF THIS HON'BLE COURT.

APPENDIX OF WP(C) 16844/2018 PETITIONER'S/S EXHIBITS: P1 COPY OF ANNUAL RETURN FOR THE YEAR 2014-15 P2 COPY OF NOTICE DATED 16.5.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15 P3 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC.13552/2018 APPENDIX OF WP(C) 17643/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2013-14. EXHIBIT P1(A) COPY OF ANNUAL RETURN FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF ORDER DATED 31-01-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14. EXHIBIT P2(A) COPY OF ORDER DATED 15-02-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WP(C)NO.13552 OF 2018. APPENDIX OF WP(C) 19443/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.320711 41203/12- 13 DATED 18.11.2017. EXHIBIT P2OF OBJECTION DATED 27.11.2017. EXHIBIT P3OF ORDER NO.320711 41203/12-13 DATED 18.12.2017. EXHIBIT P4OF THE NOTICE OF DEMAND NO.82/17- 18 DATED 18.12.2016. EXHIBIT P5OF RECTIFICATION APPLICATION DATED 15.01.2018. EXHIBIT P6OF ORDER NO.320711 41203/12-13 DATED 23.01.2018. EXHIBIT P7OF DEMAND NOTICE DATED 03.03.2018. EXHIBIT P8OF BY JUDGMENT DATED 10.04.2018 IN WP(C) NO.10561 OF 2018. EXHIBIT P9OF ORDER NO.32071141203/2012-13 DATED 09.05.2018. EXHIBIT P10OF DEMAND NOTICE DATED 19.05.2018. APPENDIX OF WP(C) 19784/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2013-14 DATED: 31-03- 2018. EXHIBIT P2 AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2014-15 DATED: 16-04- 2018. EXHIBIT P3 AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2015-16 DATED: 16-04- 2018. APPENDIX OF WP(C) 21042/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER WITH DEMAND NOTICE FOR THE ASSESSMENT YEAR 2011- 2012 EXHIBIT P2OF THE ASSESSMENT ORDER WITH DEMAND NOTICE FOR THE ASSESSMENT YEAR 2012- 13 EXHIBIT P3OF THE ASSESSMENT ORDER WITH DEMAND NOTICE FOR THE ASSESSMENT YEAR 2013- 14 EXHIBIT P4OF THE ASSESSMENT ORDER WITH DEMAND NOTICE FOR THE ASSESSMENT YEAR 2014- 15 EXHIBIT P5OF THE ASSESSMENT ORDER WITH DEMAND NOTICE FOR THE ASSESSMENT YEAR 2015- 16 EXHIBIT P6OF THE ASSESSMENT ORDER WITH DEMAND NOTICE FOR THE ASSESSMENT YEAR 2016- 17 EXHIBIT P7OF THE ASSESSMENT ORDER WITH DEMAND NOTICE FOR THE ASSESSMENT YEAR 2017- 18 EXHIBIT P8 PHOTOCOPY OF THE REVENUE RECOVERY NOTICE FOR THE YEAR 2011-12 EXHIBIT P9 PHOTOCOPY OF THE REVENUE RECOVERY NOTICE FOR THE YEAR 2012-13 EXHIBIT P10 PHOTOCOPY OF THE REVENUE RECOVERY NOTICE FOR THE YEAR 2013-14 EXHIBIT P11 PHOTOCOPY OF THE REVENUE RECOVERY NOTICE FOR THE YEAR 2014-15 EXHIBIT P12 PHOTOCOPY OF THE REVENUE RECOVERY NOTICE FOR THE YEAR 2016-17 APPENDIX OF WP(C) 21044/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER DATED 23.03.2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P2OF THE DEMAND NOTICE DATED 23.3.2018 ISSUED BY 4TH RESPONDENT. EXHIBIT P3OF THE INTERIM ORDER DATED 04.04.2018 PASSED IN WPC NO. 11335/2018 ON THE FILE OF THIS HONOURABLE COURT. EXHIBIT P4OF THE INTERIM ORDER DATED 04.05.2018 PASSED IN WPC NO. 15084/2018. APPENDIX OF WP(C) 21182/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1:OF PENALTY ORDER NO.CR-36/2015-16 DATED 22.11.17 ISSUED FOR THE YEAR 2015-16 BY 1ST RESPONDENT TO THE PETITIONER. EXHIBIT-P2:OF THE CONSTITUTION [ONE HUNDRED & FIRST AMENDMENT] ACT, 2016 DATED 08.09.16 PUBLISHED IN THE EXTRAORDINARY GAZETTE OF INDIA. EXHIBIT-P3:OF INTERIM ORDER GRANTED BY THIS HON'BLE COURT IN WP(C) NO.11335/2018 DATED 04.04.2018. EXHIBIT-P4: TYPED AND TRANSLATEDOF RRC NO.2018/272/04 DATED 19.01.2018 FOR THE YEAR 2015-16 ISSUED U/S.7 AND 34 OF THE KERALA RR ACT BY THE 4TH RESPONDENT TO THE PETITIONER.

APPENDIX OF WP(C) 21184/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1:OF THE REVISED ASSESSMENT ORDER DT.11.06.2018 FOR THE YEARS 2012-13 PASSED BY THE FIRST RESPONDENT. EXHIBIT-P2:OF THE REVISED ASSESSMENT ORDER DT.11.6.2018 FOR THE YEARS 2013-14 PASSED BY THE FIRST RESPONDENT. EXHIBIT-P3:OF THE REVISED ASSESSMENT ORDER DT.10.1.2018 FOR THE YEARS 2012-13 PASSED BY THE ASSESSING AUTHORITY. EXHIBIT-P4:OF THE REVISED ASSESSMENT ORDER DT.10.1.2018 FOR THE YEARS 2013-14 PASSED BY THE ASSESSING AUTHORITY. EXHIBIT-P5:OF THE JUDGMENT DT.16.2.2018 IN W.P.(C) 5349/18 PASSED BY THIS HON'BLE COURT. EXHIBIT-P6:OF THE WORK ORDER NO.ETPK/PH3/12- 13/WO 112 DT.2.3.2012 ISSUED BY THE CHIEF EXECUTIVE OFFICER, TECHNO PARK, TRIVANDRUM. EXHIBIT-P7:OF THE LETTER OF AWARD NO.TECHNOPARK/PGN/001 DT.15.3.2012 IN FAVOUR OF THE SUB CONTRACTOR SRI SAJIN JOY. EXHIBIT-P8:OF THE WORK ORDER NO.265A/ENGG/12/NGS DT.27.5.2013 ISSUED BY THE CHIEF ENGINEER, NATIONAL GAMES, TRIVANDRUM. EXHIBIT-P9:OF THE LETTER OF AWARD NO.NGS/PGN/201 DT.1.6.2013 ISSUED BY THE PETITIONER IN FAVOUR OF THE SUB CONTRACTOR. EXHIBIT-P10:OF THE FORM 20H DECLARATIONS ALONG WITH SALE INVOICES FOR THE YEARS 2012-13. EXHIBIT-P11:OF THE FORM 20 H DECLARATIONS ALONG WITH SALE INVOICES FOR THE YEARS 2013-14. EXHIBIT-P12:OF THE AUDIT REPORT IN FORM 13 AND 13A FOR THE YEARS 2012-13. EXHIBIT-P13:OF THE AUDIT REPORT IN FORM 13 AND 13A FOR THE YEARS 2013-14. EXHIBIT-P14:OF THE LETTER DT.14.3.2018 SUBMITTED BY THE PETITIONER COMPANY FOR THE YEARS 2012-13. EXHIBIT-P15:OF THE LETTER DT.14.3.2018 SUBMITTED BY THE PETITIONER COMPANY FOR THE YEARS 2013-14. APPENDIX OF WP(C) 21185/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1:OF THE PRE-ASSESSMENT NOTICE DATED 30/05/2018 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. 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. APPENDIX OF WP(C) 21445/2018 PETITIONER'S/S EXHIBITS: EXT.P1 COPY OF THE PENALY ORDER DATED 19.02.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 67 OF THE KVAT ACT. EXT.P2 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO.13552 OF 2018. APPENDIX OF WP(C) 21581/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 20-03-2018. EXHIBIT P2OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 27-04-2018. EXHIBIT P3OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 5TH RESPONDENT FOR THE YEAR 2011-12 DATED 07-06-2018. EXHIBIT P4OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 27-04-2018. APPENDIX OF WP(C) 21584/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO. 32080946106/2014-15 DATED 11-4-2018 APPENDIX OF WP(C) 21985/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO.32080693004/2015- 16 DATED 31.03.2018. EXHIBIT P2OF THE FORM NO.1 DEMAND NOTICE NO.RR NO.131/2018-19 DATED 26.6.2018. APPENDIX OF WP(C) 22382/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY NOTICE DATED 18.1.2018 ISSUED U/S. 67(1) OF THE KVAT ACT, 2003 BY THE 1ST RESPONDENT TO THE 1ST PETITIONER FOR THE ASSESSMENT YEAR 2012-13 EXHIBIT P2OF THE PENALTY NOTICE DATED 4.6.2018 ISSUED U/S. 67(1) OF THE KVAT ACT, 2003 BY THE 1ST RESPONDENT TO THE 1ST PETITIONER FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P3OF THE PENALTY NOTICE DATED 4.6.2018 ISSUED U/S. 67(1) OF THE KVAT ACT, 2003 BY THE 1ST RESPONDENT TO THE 1ST PETITIONER FOR THE ASSESSMENT YEAR 2014-15 EXHIBIT P4OF THE PENALTY NOTICE DATED 18.1.2018 ISSUED U/S. 67(1) OF THE KVAT ACT, 2003 BY THE 1ST RESPONDENT TO THE 3RD PETITIONER FOR THE ASSESSMENT YEAR 2012-13 EXHIBIT P5OF THE PENALTY NOTICE DATED 4.6.2018 ISSUED U/S. 67(1) OF THE KVAT ACT, 2003 BY THE 1ST RESPONDENT TO THE 3RD PETITIONER FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P6OF THE PENALTY NOTICE DATED 4.6.2018 ISSUED U/S. 67(1) OF THE KVAT ACT, 2003 BY THE 1ST RESPONDENT TO THE 3RD PETITIONER FOR THE ASSESSMENT YEAR 2014-15 EXHIBIT P7OF THE PENALTY NOTICE DATED 18.1.2018 ISSUED U/S. 17A OF THE KTL ACT, 1976 BY THE 1ST RESPONDENT TO THE 2ND PETITIONER FOR THE ASSESSMENT YEAR 2012-13 EXHIBIT P8OF THE PENALTY NOTICE DATED 4-6- 2018 ISSUED U/S. 17A OF THE KTL ACT, 1976 BY THE 1ST RESPONDENT TO THE 2ND PETITIONER FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P9OF THE PENALTY NOTICE DATED 4-6- 2018 ISSUED U/S. 17A OF THE KTL ACT, 1976 BY THE 1ST RESPONDENT TO THE 2ND PETITIONER FOR THE ASSESSMENT YEAR 2014-15 2018 ISSUED U/S.45A OF THE KGST ACT, 1963 BY THE 1ST RESPONDENT TO THE 1ST PETITIONER FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P11OF THE PENALTY NOTICE DATED 4-6- 2018 ISSUED U/S.45A OF THE KGST ACT, 1963 BY THE 1ST RESPONDENT TO THE 1ST PETITIONER FOR THE ASSESSMENT YEAR 2014-15 APPENDIX OF WP(C) 22384/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE DATED 1/6/2018 FOR THE YEAR 2012-13 EXHIBIT P2OF THE PRE-ASSESSMENT NOTICE DATED 1/6/2018 FOR THE YEAR 2014-15 EXHIBIT P3OF THE INTERIM ORDER DATED 4/4/2018 IN WPC NO.11335/2018 EXHIBIT P4OF THE INTERIM ORDER DATED 12/4/2018 IN WPC NO.13136/2018 APPENDIX OF WP(C) 22442/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 20.03.2018 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT, 2003. EXHIBIT P2 COPY OF OBJECTION DATED 2.5.2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 COPY OF ORDER DATED 30.4.2018 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT. EXHIBIT P4 COPY OF APPEAL DATED 04.06.2018 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P5 COPY OF NOTIFICATION G.O(P) NO. 09/014/TD DATED 20TH JANUARY 2014 ISSUED BY THE GOVERNMENT OF KERALA.

APPENDIX OF WP(C) 22583/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 26.04.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C)NO. 13552 OF 2018. APPENDIX OF WP(C) 23185/2018 PETITIONER'S/S EXHIBITS: EXT.P1OF THE PENALTY ORDER UNDER SECTION 67.1 OF THE KVAT ACT, DATED 02.06.2018 PASSED BY THE THIRD RESPONDENT EXT.P2OF THE ASSESSMENT ORDER UNDER SECTION 25-1 OF THE KVAT ACT, DATED 02.06.2018 PASSED BY THE THIRD RESPONDENT EXT.P3OF THE INTERIM ORDER DATED 04.04.2018, PASSED BY THIS HON'BLE COURT IN WPC.NO.11335 OF 2018 EXT.P3(A)OF THE INTERIM ORDER DATED 27.06.2018, PASSED BY THIS HON'BLE COURT IN WPC.NO.20934 OF 2018

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