BharatTaxGST

L. Sreedevi vs. The Commercial Tax Officer

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WP(C)/22327/2018HC KeralaGSTCNR KLHC01053914201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU63 pages
For Respondent: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E

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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. 19884 of 2018 PETITIONER/S: M J MATHACHAN PROPRIETOR,M/S.MANACHERRY INDUSTRIES,N H 47 , KOTHAKULANGARA,ANGAMALY 683572, BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 ASSISTANT COMMISSIONER (D) SGST DEPARTMENT, SPECIAL CIRCLE,MATTANCHERRY AT ALUVA-683501 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEAPRTMENT,TAX TOWERS, KARAMANA P O,THIRUVANANTHAPURAM-695001. 3 THE SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE , MINISTRY OF FINANCE,GOVERNMENT OF KERALA, NEW DELHI-110001. BY ADVS. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS W.P.(C) No.19884/2018 & Conn. Cases -2- SRI.THOMAS MATHEW NELLIMOOTTIL SC CENTRAL BOARD OF EXCISE AMP CUSTOMS OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14930/2018, WP(C).15083/2018, WP(C).15084/2018, WP(C).16126/2018, WP(C).16129/2018, WP(C).16130/2018, WP(C).18927/2018, WP(C).19085/2018, WP(C).19126/2018, WP(C).19127/2018, WP(C).19681/2018, WP(C).19682/2018, WP(C).19726/2018, WP(C).19728/2018, WP(C).19930/2018, WP(C).21285/2018, WP(C).22327/2018, WP(C).23283/2018, WP(C).23483/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19884/2018 & Conn. Cases -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 14930 of 2018 PETITIONER/S: SEBASTIAN K.A. PROPRIETOR, M/S.KALAPARAMBATH TILES AND SANITARIES, DOOR NO.XI/663, ALUVA-PARAVOOR KSRTC ROAD, OPP:TVS, ALANGADU P.O., PIN-683511, KOTTAPPURAM, ERNAKULAM DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER GOODS AND SERVICES TAX DEPARTMENT, NORTH PARAVOOR- 683513. 2 STATE TAX OFFICER GOODS AND SERVICES TAX DEPARTMENT, SQUAD NO.IV, MATTANCHERY AT ALUVA, MINI CIVIL STATION, ALUVA- 683101. 3 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695022. W.P.(C) No.19884/2018 & Conn. Cases -4- 4 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695001. 5 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. 6 INSPECTING ASSISTANT COMMISSIONER SALES TAX COMPLEX, MATTANCHERY, COCHIN-682002. BY ADVS. SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19884/2018, WP(C).23483/2018, WP(C).23283/2018, WP(C).22327/2018, WP(C).21285/2018, WP(C).19930/2018, WP(C).19728/2018, WP(C).19726/2018, WP(C).19682/2018, WP(C).19681/2018, WP(C).19126/2018, WP(C).19085/2018, WP(C).19127/2018, WP(C).18927/2018, WP(C).16129/2018, WP(C).16130/2018, WP(C).15084/2018, WP(C).15083/2018, WP(C).16126/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19884/2018 & Conn. Cases -5- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 15083 of 2018 PETITIONER/S: N.A. UMMER AGED 58 YEARS NEDUMPARAMBIL HOUSE, ENANALLUR P.O,KALAMBUR, MUVATTUPUZHA-686 673. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 STATE TAX OFFICER, MUVATTUPUZHA STATE GOODS & SERVICE TAX DEPARTMENT,MUVATTUPUZHA AT MINI CIVIL STATION,MUVATTUPUZHA-686 669. 2 THE COMMISSIOENR 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. W.P.(C) No.19884/2018 & Conn. Cases -6- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI- 110 001. BY ADVS. SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, CENTRAL BOARD OF EXCISE & CUSTOMS GOVERNMENT PLEADER ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19884/2018, WP(C).23483/2018, WP(C).23283/2018, WP(C).22327/2018, WP(C).21285/2018, WP(C).19930/2018, WP(C).19728/2018, WP(C).19726/2018, WP(C).19682/2018, WP(C).19681/2018, WP(C).19126/2018, WP(C).19085/2018, WP(C).19127/2018, WP(C).18927/2018, WP(C).16129/2018, WP(C).16130/2018, WP(C).15084/2018, WP(C).14930/2018, WP(C).16126/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19884/2018 & Conn. Cases -7- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 15084 of 2018 PETITIONER/S: M/S. MADECKAL METALS IX 245, MEENKUNNAM, MUVATUPUZHA,REPRESENTED BY SAJI SEBASTIAN MANAGING PARTNER. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 STATE TAX OFFICER, MUVATTUPUZHA STATE GOODS & SERVICE TAX DEPARTMENT,MUVATTUPUZHA- 686 669. 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. W.P.(C) No.19884/2018 & Conn. Cases -8- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT 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 N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19884/2018, WP(C).23483/2018, WP(C).23283/2018, WP(C).22327/2018, WP(C).21285/2018, WP(C).19930/2018, WP(C).19728/2018, WP(C).19726/2018, WP(C).19682/2018, WP(C).19681/2018, WP(C).19126/2018, WP(C).19085/2018, WP(C).19127/2018, WP(C).18927/2018, WP(C).16129/2018, WP(C).16130/2018, WP(C).15083/2018, WP(C).14930/2018, WP(C).16126/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19884/2018 & Conn. Cases -9- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 16126 of 2018 PETITIONER/S: A.K.VISWANATH AGED 58 YEARS PROPRIETOR, KIRTHI DIAMOND JEWELLERY,34/572-1, BYE PASS ROAD, COCHIN-682 024,ERNAKULAM DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER (INVESTIGATION BRANCH) (FORMERLY - INTELLIGENCE OFFICER (IB),STATE GOODS AND SERVICES TAX DEPARTMENT,EDAPPALLY, COCHIN - 682 024. 2 STATE TAX OFFICER FORMERLY COMMERCIAL TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT,2ND CIRCLE, KALAMASSERY AT KAKKANAD,CIVIL STATION, COCHIN - 682 030. 3 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM - 695 022. W.P.(C) No.19884/2018 & Conn. Cases -10- 4 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM - 695 001. 5 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI -110 001. BY ADVS. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19884/2018, WP(C).23483/2018, WP(C).23283/2018, WP(C).22327/2018, WP(C).21285/2018, WP(C).19930/2018, WP(C).19728/2018, WP(C).19726/2018, WP(C).19682/2018, WP(C).19681/2018, WP(C).19126/2018, WP(C).19085/2018, WP(C).19127/2018, WP(C).18927/2018, WP(C).16129/2018, WP(C).16130/2018, WP(C).15084/2018, WP(C).15083/2018, WP(C).14930/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19884/2018 & Conn. Cases -11- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 16129 of 2018 PETITIONER/S: M/S.COIRON FOAM PRODUCTS 6/78, MAIN ROAD,CHITTUR, PALAKKAD DISTRICT, REPRESENTED BY C.M.HARIRAJAN, MANAGING PARTNER. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASST. COMMISSIONER OF STATE TAX STATE GOODS & SERVICES TAX DEPARTMENT,SPECIAL CIRCLE, PALAKKAD 678 001. 2 THE COMMISSIONER STATE GOODS & SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM 695 001. 3 SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM 695 001. W.P.(C) No.19884/2018 & Conn. Cases -12- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110 001. BY ADVS. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19884/2018, WP(C).23483/2018, WP(C).23283/2018, WP(C).22327/2018, WP(C).21285/2018, WP(C).19930/2018, WP(C).19728/2018, WP(C).19726/2018, WP(C).19682/2018, WP(C).19681/2018, WP(C).19126/2018, WP(C).19085/2018, WP(C).19127/2018, WP(C).18927/2018, WP(C).16130/2018, WP(C).15084/2018, WP(C).15083/2018, WP(C).14930/2018, WP(C).16126/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19884/2018 & Conn. Cases -13- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 16130 of 2018 PETITIONER/S: A.M. MOHAMMED ALI S/O.LATE A.M.KUNHAHAMMED HAJI,AGED 54, PROPRIETOR, NIRMAN CONSTRUCTIONS, MANJERI, DOOR NO.MM XIX/438 D, CITY TOWER,PANDIKKAD ROAD, MANJERI. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENT/S: 1 INTELLIGNENCE OFFICER SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES,CIVIL STATION, MALAPPURAM 676 505. 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,SECRETARIAT, THIRUVANANTHPURAM 695 001. W.P.(C) No.19884/2018 & Conn. Cases -14- 4 SECRETARY COMMERCIAL TAXES DEPARTMENT,GOVERNMENT OF KERALA, SERCRETARIAT, THIRUVANANTHAPURAM 695 001. 5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI 110 001. BY ADVS. SRI.R.PRASANTH KUMAR, 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).19884/2018, WP(C).23483/2018, WP(C).23283/2018, WP(C).22327/2018, WP(C).21285/2018, WP(C).19930/2018, WP(C).19728/2018, WP(C).19726/2018, WP(C).19682/2018, WP(C).19681/2018, WP(C).19126/2018, WP(C).19085/2018, WP(C).19127/2018, WP(C).18927/2018, WP(C).16129/2018, WP(C).15084/2018, WP(C).15083/2018, WP(C).14930/2018, WP(C).16126/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19884/2018 & Conn. Cases -15- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 18927 of 2018 PETITIONER/S: PHILIP K.M, ROYAL ROCK PRODUCTS, PAZHOOR P O, PEPATHY, ERNAKULAM 686 664. BY ADVS. DR.K.P.PRADEEP SMT.NEENA ARIMBOOR SMT.T.THASMI SRI.K.P.KESAVAN NAIR SRI.SANAND RAMAKRISHNAN SRI.T.T.BIJU RESPONDENT/S: 1 THE STATE OF KERALA, REPRESNTED BY ITS SECRETARY TAXES, GOVERNMENT SECRETARIATE, THIRUVANANTHAPRUAM 695 001. 2 THE COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, TAX TOWERS KARAMANA, THIRUVANANTHAPURAM 695 002. W.P.(C) No.19884/2018 & Conn. Cases -16- 3 THE ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE-III, ERNAKULAM 682016 4 COMMERCIAL TAX OFFICER, 1ST CIRCLE, THRIPUNITHRA ERNAKULAM 682 301. 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).19884/2018, WP(C).23483/2018, WP(C).23283/2018, WP(C).22327/2018, WP(C).21285/2018, WP(C).19930/2018, WP(C).19728/2018, WP(C).19726/2018, WP(C).19682/2018, WP(C).19681/2018, WP(C).19126/2018, WP(C).19085/2018, WP(C).19127/2018, WP(C).16129/2018, WP(C).16130/2018, WP(C).15084/2018, WP(C).15083/2018, WP(C).14930/2018, WP(C).16126/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19884/2018 & Conn. Cases -17- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 19085 of 2018 PETITIONER/S: SWAPNA M. PROPRIETOR, M/S.PEARL ENTERPRISES, 49/1154B, RAMAN PILLAI ROAD, EDAPPALLY P.O., COCHIN-24. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT, 2ND CIRCLE, KALAMASSERY, AT CIVIL STATION, KAKKANAD-682 030. 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. W.P.(C) No.19884/2018 & Conn. Cases -18- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT 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 N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19884/2018, WP(C).23483/2018, WP(C).23283/2018, WP(C).22327/2018, WP(C).21285/2018, WP(C).19930/2018, WP(C).19728/2018, WP(C).19726/2018, WP(C).19682/2018, WP(C).19681/2018, WP(C).19126/2018, WP(C).19127/2018, WP(C).18927/2018, WP(C).16129/2018, WP(C).16130/2018, WP(C).15084/2018, WP(C).15083/2018, WP(C).14930/2018, WP(C).16126/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19884/2018 & Conn. Cases -19- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 19126 of 2018 PETITIONER/S: PERUMASSERIL AGENCIES THEKKENADA. VAIKOM, KOTTAYAM, PIN- 686 141REPRESENTED BYITS PROPRIETOR SRI.CHANDRABOSE BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 COMMERCIAL TAX OFFICER OFFICE OF THE STATE GOODS AND SERVIES TAX DEPARTMENT, KERALA, VAIKOM, KOTTAAYAM, PIN- 686 141 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPRTMENT,GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM- 695 001 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCNE ROOM NO.46,NORTH BLOCK, NEW DELHI- 110 001 W.P.(C) No.19884/2018 & Conn. Cases -20- 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).19884/2018, WP(C).23483/2018, WP(C).23283/2018, WP(C).22327/2018, WP(C).21285/2018, WP(C).19930/2018, WP(C).19728/2018, WP(C).19726/2018, WP(C).19682/2018, WP(C).19681/2018, WP(C).19085/2018, WP(C).19127/2018, WP(C).18927/2018, WP(C).16129/2018, WP(C).16130/2018, WP(C).15084/2018, WP(C).15083/2018, WP(C).14930/2018, WP(C).16126/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19884/2018 & Conn. Cases -21- 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. 19127 of 2018 PETITIONER/S: PRIYA STORES KAIPAMANGALAM, THRISSUR-680 681,REPRESENTED BY ITS PROPRIETOR SRI.ABBAS P.K. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA,KODUNGALLUR-680 664. 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. W.P.(C) No.19884/2018 & Conn. Cases -22- 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).19884/2018, WP(C).23483/2018, WP(C).23283/2018, WP(C).22327/2018, WP(C).21285/2018, WP(C).19930/2018, WP(C).19728/2018, WP(C).19726/2018, WP(C).19682/2018, WP(C).19681/2018, WP(C).19126/2018, WP(C).19085/2018, WP(C).18927/2018, WP(C).16129/2018, WP(C).16130/2018, WP(C).15084/2018, WP(C).15083/2018, WP(C).14930/2018, WP(C).16126/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19884/2018 & Conn. Cases -23- 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. 19681 of 2018 PETITIONER/S: GREEN FIELD FLOORING INDIA PVT. LTD. EDATHIL BUILDINGS, KALDY-MALAYATTOOR ROAD, NEELESWARAM, PIN-683584, REPRESENTED BY THE MANAGING DIRECTOR SRI.JOEMON JOSEPH. BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 ASSISTANT COMMISSIONER SPECIAL CIRCLE, ALUVA, PIN-682301. 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002. 3 STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695002. W.P.(C) No.19884/2018 & Conn. Cases -24- 4 CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 5 UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 6 INSPECTING ASSISTANT COMMISSIONER S.G.S.T. DEPARTMENT MATTANCHERRY, KOCHI-682002. BY ADVS. SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19884/2018, WP(C).23483/2018, WP(C).23283/2018, WP(C).22327/2018, WP(C).21285/2018, WP(C).19930/2018, WP(C).19728/2018, WP(C).19726/2018, WP(C).19682/2018, WP(C).19126/2018, WP(C).19085/2018, WP(C).19127/2018, WP(C).18927/2018, WP(C).16129/2018, WP(C).16130/2018, WP(C).15084/2018, WP(C).15083/2018, WP(C).14930/2018, WP(C).16126/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19884/2018 & Conn. Cases -25- 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. 19682 of 2018 PETITIONER/S: N.V. KURIAN PROP: J.K.ENTERPRISES, VI/602 B, BINANIPURAM,EDAYAR, PIN - 683 502. BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT,N. PARAVUR - 683 513. 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM - 695 002. W.P.(C) No.19884/2018 & Conn. Cases -26- 4 CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI - 110 001. 5 UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI -110 001. 6 INSPECTING ASSISTANT COMMISSIONER S.G.S.T. DEPARTMENT, MATTANCHERRY, KOCHI - 682 002. BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19884/2018, WP(C).23483/2018, WP(C).23283/2018, WP(C).22327/2018, WP(C).21285/2018, WP(C).19930/2018, WP(C).19728/2018, WP(C).19726/2018, WP(C).19681/2018, WP(C).19126/2018, WP(C).19085/2018, WP(C).19127/2018, WP(C).18927/2018, WP(C).16129/2018, WP(C).16130/2018, WP(C).15084/2018, WP(C).15083/2018, WP(C).14930/2018, WP(C).16126/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19884/2018 & Conn. Cases -27- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 19726 of 2018 PETITIONER/S: PAKKIYAM TRADERS T.C.37/225, PADMAVILASOM ROAD,FORT P.O., THIRUVANANTHAPURAM-695 023 REPRESENTED BY ITS PARTNER RAJAMMAL S. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER 2ND CIRCLE, TAX TOWERS, KARAMANA,THIRUVANANTHAPURAM-695 002. 2 THE DY.COMMISSIONERAPPEALS COMMERCIAL TAXES, TAX TOWERS,KARAMANA, THIRUVANANTHAPURAM-695 002. W.P.(C) No.19884/2018 & Conn. Cases -28- 3 THE STATE OF KERALA REP. BY THE PRINCIPAL SECRETARY TO GOVERNMENTTAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001. 4 UNION OF INDIA REPRESENTED BY ITS SECRETARYDEPARTMENT 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).19884/2018, WP(C).23483/2018, WP(C).23283/2018, WP(C).22327/2018, WP(C).21285/2018, WP(C).19930/2018, WP(C).19728/2018, WP(C).19682/2018, WP(C).19681/2018, WP(C).19126/2018, WP(C).19085/2018, WP(C).19127/2018, WP(C).18927/2018, WP(C).16129/2018, WP(C).16130/2018, WP(C).15084/2018, WP(C).15083/2018, WP(C).14930/2018, WP(C).16126/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19884/2018 & Conn. Cases -29- 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. 19728 of 2018 PETITIONER/S: M/S. JOSCO JEWELLERS PVT. LTD. RAJIV GANDHI SHOPPING COMPLEX,KOTTAYAM,REPRESENTED BY ITS GENERAL MANAGER,SRI.SABU THOMAS BY ADVS. SRI.A.KUMAR SMTG.MINI(1748) SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY,GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM 695 001. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM 695 001. W.P.(C) No.19884/2018 & Conn. Cases -30- 3 STATE TAX OFFICER IB-II STATE GOODS AND SERVICES TAX DEPARTMENT,KOLLAM 691 013. 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).19884/2018, WP(C).23483/2018, WP(C).23283/2018, WP(C).22327/2018, WP(C).21285/2018, WP(C).19930/2018, WP(C).19726/2018, WP(C).19682/2018, WP(C).19681/2018, WP(C).19126/2018, WP(C).19085/2018, WP(C).19127/2018, WP(C).18927/2018, WP(C).16129/2018, WP(C).16130/2018, WP(C).15084/2018, WP(C).15083/2018, WP(C).14930/2018, WP(C).16126/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19884/2018 & Conn. Cases -31- 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. 19930 of 2018 PETITIONER/S: ZODIAC ADVERTISERS P.B.NO.2064, S.A.ROAD, KADAVANTHARA, ERNAKULAM-682 020, REPRESENTED BY ITS MANAGING PARTNER SRI. JOHNSON V.GEORGE. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (WORKS CONTRACT0 STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, REVENUE TOWER, ERNAKULAM-682 011 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 W.P.(C) No.19884/2018 & Conn. Cases -32- 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).19884/2018, WP(C).23483/2018, WP(C).23283/2018, WP(C).22327/2018, WP(C).21285/2018, WP(C).19728/2018, WP(C).19726/2018, WP(C).19682/2018, WP(C).19681/2018, WP(C).19126/2018, WP(C).19085/2018, WP(C).19127/2018, WP(C).18927/2018, WP(C).16129/2018, WP(C).16130/2018, WP(C).15084/2018, WP(C).15083/2018, WP(C).14930/2018, WP(C).16126/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19884/2018 & Conn. Cases -33- 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. 21285 of 2018 PETITIONER/S: M/S CHOICE JEWELLERS A.M.ROAD, PERUMBAVOOR, REPRESENTED BY THE MANAGING PARTNER, REENA KURIEN. BY ADVS. SRI.C.K.THANU PILLAI SMT.ASHA V.S.NAIR SMT.S.SHAINA SRI.T.K.SHAIJ RAJ RESPONDENT/S: 1 THE STATE TAX OFFICER FIRST CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, PERUMBAVOOR. 2 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. W.P.(C) No.19884/2018 & Conn. Cases -34- 3 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, CENTRAL SECRETARIAT, 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).19884/2018, WP(C).23483/2018, WP(C).23283/2018, WP(C).22327/2018, WP(C).19930/2018, WP(C).19728/2018, WP(C).19726/2018, WP(C).19682/2018, WP(C).19681/2018, WP(C).19126/2018, WP(C).19085/2018, WP(C).19127/2018, WP(C).18927/2018, WP(C).16129/2018, WP(C).16130/2018, WP(C).15084/2018, WP(C).15083/2018, WP(C).14930/2018, WP(C).16126/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19884/2018 & Conn. Cases -35- 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. 22327 of 2018 PETITIONER/S: L. SREEDEVI AGED 57 YEARS M/S.DEVI GAS AGENCIES, KARUVELIL PO,EZHUKONE, KOLLAM DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER KOTTARAKKARA-691 506. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. W.P.(C) No.19884/2018 & Conn. Cases -36- 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).19884/2018, WP(C).23483/2018, WP(C).23283/2018, WP(C).21285/2018, WP(C).19930/2018, WP(C).19728/2018, WP(C).19726/2018, WP(C).19682/2018, WP(C).19681/2018, WP(C).19126/2018, WP(C).19085/2018, WP(C).19127/2018, WP(C).18927/2018, WP(C).16129/2018, WP(C).16130/2018, WP(C).15084/2018, WP(C).15083/2018, WP(C).14930/2018, WP(C).16126/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19884/2018 & Conn. Cases -37- 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. 23283 of 2018 PETITIONER/S: ROYAL CONSTRUCTIONS 1/58, PALAPRASSERY, CHENGAMANADU P.O., REPRESENTED BY ITS MANAGING PARTNER N.S.HASSAN. BY ADV. SMT.M.K.HAJARA RESPONDENT/S: 1 STATE TAX OFFICER (WORKS CONTRACT), MATTANCHERY OFFICE OF THE DEPUTY COMMISSIONER, SGST DEPARTMENT, MATTANCHERY - 683100 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695002. 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM -695002. 4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110001 W.P.(C) No.19884/2018 & Conn. Cases -38- 5 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110001 BY ADVS. SRI.TULASI PANICKER, 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., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19884/2018, WP(C).23483/2018, WP(C).22327/2018, WP(C).21285/2018, WP(C).19930/2018, WP(C).19728/2018, WP(C).19726/2018, WP(C).19682/2018, WP(C).19681/2018, WP(C).19126/2018, WP(C).19085/2018, WP(C).19127/2018, WP(C).18927/2018, WP(C).16129/2018, WP(C).16130/2018, WP(C).15084/2018, WP(C).15083/2018, WP(C).14930/2018, WP(C).16126/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19884/2018 & Conn. Cases -39- 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. 23483 of 2018 PETITIONER/S: C.T.AMEER ALI AGED 60 YEARS PROPRIETOR, SWAPNA CONSTRUCTIONS, TOWN HALL ROAD,KASARAGOD. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.V.JAYAPRAKASH SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS AND SERVICE TAX DEPARTMENT, CIVIL STATION,KASARAGOD- 671 121. 2 THE STATE TAX OFFICER REP. BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM- 695 001 W.P.(C) No.19884/2018 & Conn. Cases -40- 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46,NORTH BLOCK, NEW DELHI- 110 001 BY ADVS. SRI.TULASI PANICKER, 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., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19884/2018, WP(C).23283/2018, WP(C).22327/2018, WP(C).21285/2018, WP(C).19930/2018, WP(C).19728/2018, WP(C).19726/2018, WP(C).19682/2018, WP(C).19681/2018, WP(C).19126/2018, WP(C).19085/2018, WP(C).19127/2018, WP(C).18927/2018, WP(C).16129/2018, WP(C).16130/2018, WP(C).15084/2018, WP(C).15083/2018, WP(C).14930/2018, WP(C).16126/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19884/2018 & Conn. Cases -41-

J U D G M E N T [ WP(C) 19884/2018 ,WP(C).14930/2018 ,WP(C).15083/2018 ,WP(C).15084/2018 ,WP(C).16126/2018 ,WP(C).16129/2018 ,WP(C).16130/2018 ,WP(C).18927/2018 ,WP(C).19085/2018 ,WP(C).19126/2018 ,WP(C).19127/2018 ,WP(C).19681/2018 ,WP(C).19682/2018 ,WP(C).19726/2018 ,WP(C).19728/2018 ,WP(C).19930/2018 ,WP(C).21285/2018 ,WP(C).22327/2018 ,WP(C).23283/2018 ,WP(C).23483/2018 ] 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 JJJ

W.P.(C) No.19884/2018 & Conn. Cases -42- APPENDIX OF WP(C) 19884/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32150264512C/VAT/2011-12/N DATED 30-5-2018 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO.11335/2018 DATED 04-04- 2018. W.P.(C) No.19884/2018 & Conn. Cases -43- APPENDIX OF WP(C) 14930/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN DATED 09-02-2016 SUBMITTED BY PETITIONER FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF ANNUAL RETURN DATED 09-11-2017 SUBMITTED BY PETITIONER FOR THE YEAR 2015-16. EXHIBIT P3 COPY OF ANNUAL RETURN DATED 09-11-2017 SUBMITTED BY PETITIONER FOR THE YEAR 2016-17. EXHIBIT P4 COPY OF RETURN DATED 05-10-2017 SUBMITTED BY PETITIONER FOR THE MONTH OF APRIL 2017. EXHIBIT P5 COPY OF RETURN DATED 05-10-2017 SUBMITTED BY PETITIONER FOR THE MONTH OF MAY 2017. EXHIBIT P6 COPY OF RETURN DATED 05-10-2017 SUBMITTED BY PETITIONER FOR THE MONTH OF JUNE 2017. EXHIBIT P7 COPY OF SHOP INSPECTION REPORT NO.074973 DATED 04-11-2016 CONDUCTED BY 2ND RESPONDENT. EXHIBIT P7(A) COPY OF SHOP INSPECTION REPORT NO.074974 DATED 04-11-2016 CONDUCTED BY 2ND RESPONDENT IN BRANCH OF PETITIONER. EXHIBIT P8 COPY OF REGISTRATION CERTIFICATE NO.32DAWPS6969HIZP ISSUED TO PETITIONER UNDER THE GOODS AND SERVICES TAX ACT 2017. EXHIBIT P9 COPY OF NOTICE DATED 29-12-2017 U/S.25(1) OF KVAT ACT, PROPOSING ASSESSMENT FOR 2014-15 BY 1ST RESPONDENT.

W.P.(C) No.19884/2018 & Conn. Cases -44- EXHIBIT P10 COPY OF ORDER DATED 19-01-2018 U/S.25(1) OF KVAT ACT, COMPLETED FOR 2014-15 BY 1ST RESPONDENT AS PROPOSED IN EXT.P9. EXHIBIT P11 COPY OF NOTICE DATED 07-03-2018 U/S.25(1) OF KVAT ACT, PROPOSING ASSESSMENT FOR 2016-17 BY 1ST RESPONDENT. EXHIBIT P12 COPY OF NOTICE DATED 07-03-2018 U/S.25(1) OF KVAT ACT, PROPOSING ASSESSMENT FOR 2017-18 BY 1ST RESPONDENT. EXHIBIT 13 COPY NOTICE DATED 16-12-2017 U/S.67(1) OF KVAT ACT, PROPOSING PENALTY, BASED ON EXT.P7 AND P7(A) INSPECTION, BY 2ND RESPONDENT. EXHIBIT P14 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 RECOVERY PROCEEDINGS.

W.P.(C) No.19884/2018 & Conn. Cases -45- APPENDIX OF WP(C) 15083/2018 PETITIONER'S/S EXHIBITS: EXT.P1:OF THE ASSESSMENT ORDER NO.A-829/2017 DATED 12/04/2018 PASSED BY THE 1ST RESPONDENT. EXT.P2;OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC.NO.11335/2018 DATED 04/04/2018. W.P.(C) No.19884/2018 & Conn. Cases -46- APPENDIX OF WP(C) 15084/2018 PETITIONER'S/S EXHIBITS: EXT,P1:OF THE ASSESSMENT ORDER NO.32151489669/15-16 DATED 26/03/2018 PASSED BY THE 1ST RESPONDENT. EXT.P2:OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC.NO.11335/2018 DATED 04/04/2018. W.P.(C) No.19884/2018 & Conn. Cases -47- APPENDIX OF WP(C) 16126/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN FOR 2010-11 SUBMITTED BEFORE 2ND RESPONDENT AT COMPOUNDED RATE OF TAX, PERMITTED AGAINST OPTION U/S.8(F) OF KVAT ACT. EXHIBIT P1(A)OF ANNUAL RETURN FOR 2012-13 SUBMITTED BEFORE 2ND RESPONDENT AT COMPOUNDED RATE OF TAX, PERMITTED AGAINST OPTION U/S.8(F) OF KVAT ACT. EXHIBIT P1(B)OF ANNUAL RETURN FOR 2013-14 SUBMITTED BEFORE 2ND RESPONDENT AT COMPOUNDED RATE OF TAX, PERMITTED AGAINST OPTION U/S.8(F) OF KVAT ACT. EXHIBIT P1(C)OF ANNUAL RETURN FOR 2014-15 SUBMITTED BEFORE 2ND RESPONDENT AT COMPOUNDED RATE OF TAX, PERMITTED AGAINST OPTION U/S.8(F) OF KVAT ACT. EXHIBIT P2OF SUMMONS DATED 12.10.2015 ISSUED FOR PRODUCING CERTAIN DOCUMENTS FOR 2011-12 TO 2014-15. EXHIBIT P3OF NOTICE DATED 17.06.2017 PROPOSING TO IMPOSE PENALTY U/S.67(1) OF KVAT ACT FOR 2010-11 ISSUED TO PETITIONER BY 1ST RESPONDENT. EXHIBIT P3(A)OF NOTICE DATED 17.06.2017 PROPOSING TO IMPOSE PENALTY U/S.67(1) OF KVAT ACT FOR 2012-13 ISSUED TO PETITIONER BY 1ST RESPONDENT. EXHIBIT P3(B)OF NOTICE DATED 17.06.2017 PROPOSING TO IMPOSE PENALTY U/S.67(1) OF KVAT ACT FOR 2013-14 ISSUED TO PETITIONER BY 1ST RESPONDENT.

W.P.(C) No.19884/2018 & Conn. Cases -48- EXHIBIT P3(C)OF NOTICE DATED 17.06.2017 PROPOSING TO IMPOSE PENALTY U/S.67(1) OF KVAT ACT FOR 2014-15 ISSUED TO PETITIONER BY 1ST RESPONDENT. EXHIBIT P4OF DETAILED REPLY DATED 17.07.2017 SUBMITTED BEFORE 1ST RESPONDENT BY THE PETITIONER AGAINST EXT.P3 NOTICE. EXHIBIT P4(A)OF DETAILED REPLY DATED 17.07.2017 SUBMITTED BEFORE 1ST RESPONDENT BY THE PETITIONER AGAINST EXT.P3(A) NOTICE. EXHIBIT P4(B)OF DETAILED REPLY DATED 17.07.2017 SUBMITTED BEFORE 1ST RESPONDENT BY THE PETITIONER AGAINST EXT.P3(B) NOTICE. EXHIBIT P4(C)OF DETAILED REPLY DATED 17.07.2017 SUBMITTED BEFORE 1ST RESPONDENT BY THE PETITIONER AGAINST EXT.P3(C) NOTICE. EXHIBIT P5OF NOTICE DATED 11.05.2018 ISSUED BY 1ST RESPONDENT OFFERING PERSONAL HEARING TO 19.05.2018 AGAINST EXT.P4 REPLY. EXHIBIT P5(A)OF NOTICE DATED 11.05.2018 ISSUED BY 1ST RESPONDENT OFFERING PERSONAL HEARING TO 19.05.2018 AGAINST EXT.P4A REPLY. EXHIBIT P5(B)OF NOTICE DATED 11.05.2018 ISSUED BY 1ST RESPONDENT OFFERING PERSONAL HEARING TO 19.05.2018 AGAINST EXT.P4B REPLY. EXHIBIT P5(C)OF NOTICE DATED 11.05.2018 ISSUED BY 1ST RESPONDENT OFFERING PERSONAL HEARING TO 19.05.2018 AGAINST EXT.P4C REPLY. 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 INITIATED UNDER KVAT ACT FOR THE REASON OF NOT HAVING LEGISLATIVE COMPLIANCE.

W.P.(C) No.19884/2018 & Conn. Cases -49- APPENDIX OF WP(C) 16129/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P1(A)OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P2OF ORDER IN WPC NO.11335/2018 OF THIS HON'BLE COURT

W.P.(C) No.19884/2018 & Conn. Cases -50- APPENDIX OF WP(C) 16130/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.CR-TRL 9/15-16 DATED 15-3-2018 ISSUED BY THE 1ST RESPONDENT, INTELLIGENCE OFFICER, MALAPPURAM, FOR THE ASSESSMENT YEAR 2015-16 TO THE PETITIONER EXHIBIT P2 AOF THE INTERIM ORDER DATED 4/5/2018 PASSED IN WPC NO.14873/2018 BY THE HON'BLE HIGH COURT OF KERALA

W.P.(C) No.19884/2018 & Conn. Cases -51- APPENDIX OF WP(C) 18927/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER IN FORM NO IE IN TIN 32071077292 DATED 5.7.2013 ISSUED BY THE 4TH RESPONDENT EXHIBIT P2OF THE ANNUAL RETURN IN TIN 32071077292 FILED BY THE PETITIONER EXHIBIT P3OF THE LETTER DATED 25.2.2014 SUBMITTED BY THE PETITIONER ON 3.3.2014 EXHIBIT P4OF THE SIR DATED 01.03.2014 ISSUED BY THE INTELLIGENCE OFFICER, DEPARTMENT OF COMMERCIAL TAXES, PERUMBAVOOR EXHIBIT P5OF THE NOTICE NO ISM/V/102/2013-14 DATED 15.03.2014 ISSUED BY THE INTELLIGENCE OFFICER, DEPARTMENT OF COMMERCIAL TAXES, PERUMBAVOOR EXHIBIT P6OF THE ORDER NO ISM/V/102/2013-14 DATED 31.3.2016 ISSUED BY THE INTELLIGENCE OFFICER, DEPARTMENT OF COMMERCIAL TAXES, PERUMBAVOOR EXHIBIT P7OF NOTICE DATED 23.10.2017 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER EXHIBIT P8OF THE REPLY DATED 28.11.2017 SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT EXHIBIT P9OF THE ORDER NO.32071077292/2013-14 DATED 04.04.2018 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.

W.P.(C) No.19884/2018 & Conn. Cases -52- APPENDIX OF WP(C) 19085/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32071319752/15-16 DATED 17.01.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C)NO.11335/2018 DATED 04.04.2018. W.P.(C) No.19884/2018 & Conn. Cases -53- APPENDIX OF WP(C) 19126/2018 PETITIONER'S/S EXHIBITS: EXT.P1 COPY OF NOTICE DATED 12.04.2018 ISSUED BY THE 1ST RESPONDNET FOR THE YEAR 2014-15 EXT.P1(A) COPY OF NOTICE DATED 12.04.2018 ISSUED BY THE 1ST RESPONDNET FOR THE YEAR 2015-16 EXT.P1(B) COPY OF NOTICE DATED 17.04.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXT.P2 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P.C NO. 13552 OF 2018

W.P.(C) No.19884/2018 & Conn. Cases -54- APPENDIX OF WP(C) 19127/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 : COPY OF ANNUAL RETURN FOR THE YEAR 2013-14 DATED 1-7-2014. EXHIBIT P2 : COPY OF ASSESSMENT ORDER DATED 16-4-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P3 : COPY OF INTERIM ORDER DATED 13-4-2018 ISSUED BY THIS HON'BLE COURT IN WPC.NO.13552 OF 2018. W.P.(C) No.19884/2018 & Conn. Cases -55- APPENDIX OF WP(C) 19681/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NOS.32150898731/2010-11 DATED 30-4-2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER NOS.32150898731/2011-12 DATED 30-4-2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3OF THE ASSESSMENT ORDER NOS.32150898731/2012-13 DATED 30-4-2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4OF THE ORDER IN WP(C) 11335/2018 OF THIS HON'BLE COURT DATED 4-4-2018. W.P.(C) No.19884/2018 & Conn. Cases -56- APPENDIX OF WP(C) 19682/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NOS. 32150932604/2014-15 DATED 4.5.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ORDER IN WP(C) 11335/2018 OF THIS HON'BLE COURT DATED 4.4.2018. W.P.(C) No.19884/2018 & Conn. Cases -57- APPENDIX OF WP(C) 19726/2018 PETITIONER'S/S EXHIBITS: EXT.P1 COPY OF ANNUAL RETURN FOR THE YEAR 2012-13 EXT.P2 COPY OF ORDER DATED 25-02-2015 ISSUED BY THE 1ST RESPONDENT. EXT.P3 COPY OF ORDER DATED 03-01-2017 ISSUED BY THE 2ND RESPONDENT EXT.P4 COPY OF ORDER DATED 29-12-2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-2013 U/S.25 EXT.P5 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C)NO.13552 OF 2018

W.P.(C) No.19884/2018 & Conn. Cases -58- APPENDIX OF WP(C) 19728/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE KVAT REGISTRATION CERTIFICATE DATED 11/1/2017 EXHIBIT P2OF THE NOTICE DATED 25/1/2018 EXHIBIT P3OF THE REPLY FILED BY THE PETITIONER DATED 26/12/2017 EXHIBIT P4OF THE PENALTY ORDER DATED 28/2/2018

W.P.(C) No.19884/2018 & Conn. Cases -59- APPENDIX OF WP(C) 19930/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY 0F ANNUAL RETURN FOR THE YEAR 2011-12 EXHIBIT P1(A) COPY OF ANNUAL RETURN FOR THE YEAR 2012-13 DATED 20.06.2013. EXHIBIT P2 COPY OF NOTICE DATED 03.05.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P2(A) COPY OF NOTICE DATED 03.05.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P3 COPY OF THE REPLY DATED 08.06.2018 FILED BY THE PETITIONER FOR THE YEAR 2011-12. EXHIBIT P3(A) COPY OF THE REPLY DATED 08.06.2018 FILED BY THE PETITIONER FOR THE YEAR 2012-13. EXHIBIT P4 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P.C. NO.13552 OF 2018. W.P.(C) No.19884/2018 & Conn. Cases -60- APPENDIX OF WP(C) 21285/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF NOTICE NO.32151211334/2011-12 DATED 11.06.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF NOTICE NO.32151211334/2012-13 DATED 11.06.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3OF NOTICE NO.32151211334/2013-14 DATED 11.06.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4OF NOTICE NO.32151211334/2014-15 DATED 11.06.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5OF ORDER IN W.P.(C) NO.11335 OF 2018 DATED 04.04.2018. EXHIBIT P6OF ORDER NO.32151211334/2013-14 DATED 08.04.2014 ISSUED BY THE COMMERCIAL TAX OFFICER, FIRST CIRCLE, PERUMBAVOOR.

W.P.(C) No.19884/2018 & Conn. Cases -61- APPENDIX OF WP(C) 22327/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 : COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 6-4-2018 EXHIBIT P2 : COPY OF ORDER IN WPC.NO.14383/18 OF THIS HON'BLE COURT DATED 27-4-2018. W.P.(C) No.19884/2018 & Conn. Cases -62- APPENDIX OF WP(C) 23283/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1- AOF THE PRE-ASSESSMENT NOTICE ISSUED FOR THE YEAR 2011-12 DATED 25/5/2018 EXHIBIT P2- AOF THE REPLY SUBMITTED FOR THE YEAR 2011-12 DATED 26/6/2018

W.P.(C) No.19884/2018 & Conn. Cases -63- APPENDIX OF WP(C) 23483/2018 PETITIONER'S/S EXHIBITS: EXHIBITP1 COPY OF NOTICE DATED 28-05-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2012-13 EXHIBITP2 COPY OF NOTICE DATED 05-05-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15 EXHIBITP1(B) COPY OF NOTICE DATED 25-05-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16 EXHIBIT P2 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018

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.