BharatTaxGST

P.I.Saju vs. The State Tax Officer

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WP(C)/24745/2018HC KeralaGSTCNR KLHC01056332201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU29 pages
For Petitioner: SRI.HARISANKAR V. MENON, SMT.MEERA V.MENONFor Respondent: SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON

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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. 24657 of 2018 PETITIONER: M.A.VARGHESE PROPRIETOR, M/S.AARBI ENTERPRISES, MOOKKENNUR, ANGAMALY P.O., PIN - 683 577, ERNAKULAM DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER FORMERLY: COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT,ANGAMALY - 683 572. 2 THE COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT,TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 022 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE 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, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14978/2018, WP(C).14979/2018, WP(C).24658/2018, WP(C).24665/2018, WP(C).24706/2018, WP(C).24745/2018, WP(C).24758/2018, WP(C).24843/2018, WP(C).24930/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- WP(C).No. 24657 of 2018 & CONN.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. 14978 of 2018 PETITIONER: K.PRAVEENKUMAR AGED 39 YEARS S/O. LATE T.A. NARAYANAN, PINDIYATH HOUSE, KARUVANNUR, VIA IRINJALAKUDA, THRISSUR DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER-II IRINJALAKUDA- 680 121. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 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 -3- WP(C).No. 24657 of 2018 & CONN.CASES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24657/2018, WP(C).24930/2018, WP(C).24706/2018, WP(C).24745/2018, WP(C).24665/2018, WP(C).24658/2018, WP(C).24843/2018, WP(C).24758/2018, WP(C).14979/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -4- WP(C).No. 24657 of 2018 & CONN.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. 14979 of 2018 PETITIONER: SUJATHA.V. M/S. SRI VINAYAKA TRADERS,1/614, ANAKKEEPPARA ROAD, KUNNUPARAMBU, MUDAPALLUR, PALAKKAD BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER ALATHUR-678 541 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-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 9001 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 -5- WP(C).No. 24657 of 2018 & CONN.CASES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24657/2018, WP(C).24930/2018, WP(C).24706/2018, WP(C).24745/2018, WP(C).24665/2018, WP(C).24658/2018, WP(C).24843/2018, WP(C).24758/2018, WP(C).14978/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -6- WP(C).No. 24657 of 2018 & CONN.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. 24658 of 2018 PETITIONER: IMPERIAL TILE COLLECTIONS TP VII 4024, RANGOON TOWER,WAYANAD ROAD, THAMARASSERY, KOZHIKODE- 673 573, REPRESENTED BY ITS MANAGING PARTNER, ABDU RASAK BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR SRI.T.G.MADHAVANUNNI RESPONDENTS: 1 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM- 695 033 2 THE STATE TAX OFFICER 4TH CIRCLE, SGST DEPARTMENT, KOZHIKODE- 673 006 3 CENTRAL BOARD OF INDIRECT TAXES CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI- 110 001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS -7- WP(C).No. 24657 of 2018 & CONN.CASES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24657/2018, WP(C).24930/2018, WP(C).24706/2018, WP(C).24745/2018, WP(C).24665/2018, WP(C).24843/2018, WP(C).24758/2018, WP(C).14978/2018, WP(C).14979/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -8- WP(C).No. 24657 of 2018 & CONN.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. 24665 of 2018 PETITIONER: KERALA AGRO INDUSTRIES CORPORATION LTD. KISAN JYOTHI, FORT ROAD, THIRUVANANTHAPURAM - 695001, REPRESENTED BY MANAGING DIRECTOR, SURESH BABU P. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OFFICE OF THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, 2ND FLOOR, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM – 695 002. 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM – 695 001. 3 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM – 695 001. 4 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM – 695 001. 5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, -9- WP(C).No. 24657 of 2018 & CONN.CASES. MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI – 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. SRI.ANISH JAIN, CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24657/2018, WP(C).24930/2018, WP(C).24706/2018, WP(C).24745/2018, WP(C).24658/2018, WP(C).24843/2018, WP(C).24758/2018, WP(C).14978/2018, WP(C).14979/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -10- WP(C).No. 24657 of 2018 & CONN.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. 24706 of 2018 PETITIONER: R.F.ENTERPRISES CHANDIRUR, ALAPPUZHA DISTRICT, REPRESENTED BY ITS GENERAL MANAGER AND AUTHORISED SIGNATORY SREEKUMAR P, S/O. PARAMESWARAN PILLAI K.G., AGED 51, AMBADY, EZHUPUNNA P.O. CHERTHALA TALUK, ALAPPUZHA DISTRICT, KERALA BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENTS: 1 ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, ALAPPUZHA 688 001 2 COMMISSIONEDR OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT,TAX TOWERS, THIRUVANANTHAPRUAM 695 001. 3 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM 695 001 4 SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001 5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY,DEPARTMENT OF -11- WP(C).No. 24657 of 2018 & CONN.CASES. REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, 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. SRI.ANISH JAIN, CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24657/2018, WP(C).24930/2018, WP(C).24745/2018, WP(C).24665/2018, WP(C).24658/2018, WP(C).24843/2018, WP(C).24758/2018, WP(C).14978/2018, WP(C).14979/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -12- WP(C).No. 24657 of 2018 & CONN.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. 24745 of 2018 PETITIONER: P.I.SAJU AGED 63 YEARS PROPRIETOR M/S. V.K.TRADERS CHELAKKARA, THRISSUR DISTRICT. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA WADAKKANCHERY 680 582 2 THE COMMISSION STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPRUAM 695 001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY FINANCE DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM 695 001 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46,NORTH BLOCK, NEW DELHI 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., -13- WP(C).No. 24657 of 2018 & CONN.CASES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24657/2018, WP(C).24930/2018, WP(C).24706/2018, WP(C).24665/2018, WP(C).24658/2018, WP(C).24843/2018, WP(C).24758/2018, WP(C).14978/2018, WP(C).14979/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -14- WP(C).No. 24657 of 2018 & CONN.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. 24758 of 2018 PETITIONER: KUMMENCHERIYIL METALS V/824, I.D.A. EDAYAR, MUPPATHADAM P.O. 683 110, REPRESENTED BY ITS PROPRIETOR SRI. K.M. JALAL. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX OFFICE, NORTH PARAVUR, PINCODE - 683 513. 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 – 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24657/2018, WP(C).24930/2018, WP(C).24706/2018, WP(C).24745/2018, WP(C).24665/2018, WP(C).24658/2018, WP(C).24843/2018, WP(C).14978/2018, WP(C).14979/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -15- WP(C).No. 24657 of 2018 & CONN.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. 24843 of 2018 PETITIONER: ELITE TEXTILE CITY DOOR NO. 40/2557, KAVERI BUILDINGS, CLOTH BAZAR ROAD, ERNAKULAM, PINCODE-682 031, REPRESENTED BY PROPRIOTER SRI. MOHAMMED SALIH BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 COMMERCIAL TAX OFFICER KVAT CIRCLE-111, ERNAKULAM, PINCODE-682 018 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-110 001. 4 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, CHENGANNOOR - 689 121 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).24657/2018, WP(C).24930/2018, WP(C).24706/2018, WP(C).24745/2018, WP(C).24665/2018, -16- WP(C).No. 24657 of 2018 & CONN.CASES. WP(C).24658/2018, WP(C).24758/2018, WP(C).14978/2018, WP(C).14979/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -17- WP(C).No. 24657 of 2018 & CONN.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. 24930 of 2018 PETITIONER: SULTHAN MOHAMMED RAMEESH S/O.SULTHAN IBRAHIM, AGED 62, PROPRIETOR M/S.ASIYA TEXTILES, MARKET ROAD, ERNAKULAM-682 035. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENTS: 1 COMMERCIAL TAX OFFICER KVAT CIRCLE-III, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM 682015. 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, SECRETARIAT, THIRUVANANTHAPURAM- 695001. 4 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695001. 5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -18- WP(C).No. 24657 of 2018 & CONN.CASES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. SRI.ANISH JAIN, CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24657/2018, WP(C).24706/2018, WP(C).24745/2018, WP(C).24665/2018, WP(C).24658/2018, WP(C).24843/2018, WP(C).24758/2018, WP(C).14978/2018, WP(C).14979/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -19- WP(C).No. 24657 of 2018 & CONN.CASES.

JUDGMENT [ WP(C) 24657/2018, WP(C).14978/2018, WP(C).14979/2018, WP(C).24658/2018, WP(C).24665/2018, WP(C).24706/2018, WP(C).24745/2018, WP(C).24758/2018, WP(C).24843/2018, WP(C).24930/2018 ] 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 JS

-20- APPENDIX OF WP(C) 24657/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: COPY OF ANNUAL RETURN DATED 29/06/2015 SUBMITTED FOR THE YEAR 2014 - 2015 BEFORE 1ST RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX. EXHIBIT P2: COPY OF AUDITED FINANCIAL STATEMENT FOR 2014 - 2015 SUBMITTED BEFORE 1ST RESPONDENT, ALONG WITH AUDIT REPORT. EXHIBIT P3: COPY OF NOTICE ISSUED BY 1ST RESPONDENT U/S.25A OF KVAT ACT 2003 FOR 2014-15 FIXING OPPORTUNITY OF HEARING TO 22/09/2017, FOR THE PROPOSAL FOR DEMANDING REVERSE TAX ON DISCOUNT RECEIVED. EXHIBIT P4: COPY OF REPLY DATED 20/09/2017 SENT TO 1ST RESPONDENT BY REGISTERED POST, AGAINST EXT.P3 NOTICE, IN OBJECTING TO THE PROPOSAL. EXHIBIT P5: COPY OF NOTICE DATED 02/07/2018 SERVED TO PETITIONER ON 20/07/2018, WHEREIN 1ST RESPONDENT REJECTED EXT.P4 OBJECTION SUBMITTED, AGAINST EXT.P3 NOTICE. EXHIBIT P6: COPY OF INTERIM ORDER DATED 04/04/2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO.11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE, AS ON THE DATE OF COMPLETION OF PROCEEDINGS UNDER KVAT ACT 2003. -21- APPENDIX OF WP(C) 14978/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P2 COPY OF ORDER IN WPC NO. 11335/18 OF THIS HON'BLE COURT.

-22- APPENDIX OF WP(C) 14979/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: COPT OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P2: COPY OF ORDER IN W.P.(C) NO.11335/18 OF THIS HON'BLE COURT

-23- APPENDIX OF WP(C) 24658/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSIGNMENT ORDER DATED 27.1.2018 ISSUED BY U/S.25(1) OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT BEFORE HE YEAR 2012-13 EXHIBIT P2OF THE ORDER DATED 4.4.2018 OF THE HON'BLE HIGH COURT IN WPC NO 11335/2018

-24- APPENDIX OF WP(C) 24665/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 22.6.2018 ISSUED BY THE 1ST RESPONDENT UNDER THE SECTION 25(1) OF THE KVAT ACT, 2003 FOR THE ASSESSMENT YEAR 2012-13 TO THE PETITIONER. EXHIBIT P2 AOF THE INTERIM ORDER DATED 4.4.2018 PASSED IN W.P.(C) NO.11335 0F 2018 BY THE HON'BLE COURT OF KERALA.

-25- APPENDIX OF WP(C) 24706/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE ASSESSMENT ORDER NO.32041860232/2011-12/KVAT DATED 3.4.2018 FOR THE ASSESSMENT YEAR 2011-12 ISSUED TO THE PETITIONER EXHIBIT P2: AOF THE INTERIM ORDER DATED 4.4.2018 PASSED IN WPC NO.11335 OF 2018 BY THE HON'BLE HIGH COURT OF KERALA EXHIBIT P3: AOF THE REPLY DATED 4.5.2017 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT

-26- APPENDIX OF WP(C) 24745/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE ASSESSMENT ORDER NO.32081345021/2013-14 DATED 13-06-2018

-27- APPENDIX OF WP(C) 24758/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2013-14 DATED 25.07.2015. EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 28.04.2018 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 W.P(C)NO. 13552 OF 2018. -28- APPENDIX OF WP(C) 24843/2018 PETITIONER'S/S EXHIBITS: EXT. P1 COPY OF ANNUAL RETURN FOR THE YEAR 2013-14 DATED 7.6.2014 EXT.P1(A) COPY OF ANNUAL RETURN FOR THE YEAR 2016-17 DATED 15.6.2017 EXT. P2 COPY OF ASSESSMENT ORDER DATED 20.4.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXT. P2(A) COPY OF ASSESSMENT ORDER DATED 18.5..2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXT. P3 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO. 13552 OF 2018 EXT. P4 COPY REVENUE RECOVERY NOTICE DATED 2.7.2018 ISSUED BY THE 4TH RESPONDENT

-29- APPENDIX OF WP(C) 24930/2018 PETITIONER'S/S EXHIBITS: EXT.PI-OF ASSESSMENT ORDER NO.32071719565/12-13 DATED 27/6/2018 FOR THE ASSESSMENT YEAR 2012-13 PASSED BY THE 1ST RESPONDENT TO PETITIONER. EXT.P2- AOF THE INTERIM ORDER DATED 4/4/2018 PASSED IN WP(C) NO.11335 OF 2018 BY THE HONOURABLE HIGH COURT OF KERALA

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