BharatTaxGST

New Tech Constructions vs. The State Tax Officer

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WP(C)/36143/2018HC KeralaGSTCNR KLHC01083732201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU61 pages
For Respondent: ADDL AG SRI K.K. RAVINDRANATH., SPL GP. 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. 28539 of 2018 PETITIONER/S: T.M KURIAN AUTHORISED PERSON, M/S. PRIDE DISTRIBUTORS, 6/431, ST. STEPHEN MARTHOMA PARISH HALL, VIJAYAPURAM, KOTTAYAM - 686010 BY ADV. SRI.C.K.SREEJITH RESPONDENT/S: 1 STATE TAX OFFICER 2ND CIRCLE, STATE GST DEPARTMENT, KOTTAYAM - 686001 2 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. 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. GOVERNMENT PLEADER ADDL.CGSC W.P.(C) No. 28539/2018 & Conn. Cases -2- OTHER PRESENT: ADDL AG SRI K.K. RAVINDRANATH., SPL GP. SRI C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18145/2018, WP(C).24744/2018, WP(C).28323/2018, WP(C).29344/2018, WP(C).31344/2018, WP(C).33742/2018, WP(C).33743/2018, WP(C).34144/2018, WP(C).34345/2018, WP(C).34541/2018, WP(C).34742/2018, WP(C).34943/2018, WP(C).35141/2018, WP(C).35343/2018, WP(C).36143/2018, WP(C).36541/2018, WP(C).37942/2018, WP(C).40744/2018, WP(C).41344/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 28539/2018 & 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. 18145 of 2018 PETITIONER/S: D.LEELA AGED 56 YEARS M/S.ARUN ENTERPRISES,KOCHAR ROAD, VALIYASALA,CHALAI, THIRUVANANTHAPURAM. BY ADVS. SRI.S.SANTHOSH KUMAR SMT.ANJANA.S.SANTHOSH SMT.P.LISSY JOSE. RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM - 695 001. 2 THE UNION OF INDIA REPRESENTED BY THE SECRETARY,MINISTRY OF FINANCE,DEPARTMENT OF REVENUE,GOVERNMENT OF INDIA,NEW DELHI - 110 001. W.P.(C) No. 28539/2018 & Conn. Cases -4- 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 4 THE COMMERCIAL TAX OFFICER III CIRCLE, COMMERCIAL TAXES,THIRUVANANTHAPURAM, PIN - 695 002. 5 ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM, PIN - 695 002. BY ADDL AG SRI K.K. RAVINDRANATH., SPL GP. SRI C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24744/2018, WP(C).29344/2018, WP(C).31344/2018, WP(C).33742/2018, WP(C).33743/2018, WP(C).34144/2018, WP(C).34345/2018, WP(C).34541/2018, WP(C).34742/2018, WP(C).34943/2018, WP(C).35141/2018, WP(C).35343/2018, WP(C).36143/2018, WP(C).36541/2018, WP(C).37942/2018, WP(C).40744/2018, WP(C).41344/2018, WP(C).28539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 28539/2018 & 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. 24744 of 2018 PETITIONER/S: RAKHEE ZACHARIAH AGED 48 YEARS AUTHORIZED PERSON, M/S. THE ZENANA WOMENS SHOPPE, HOLY FAMILY COMPLEX, KANJIKUZHY, K.K.ROAD, MUTTAMBALOM, KOTTAYAM. BY ADV. SRI.C.K.SREEJITH RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT, FIRST CIRCLE, KOTTAYAM - 686 001. 2 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI - 110 001. W.P.(C) No. 28539/2018 & Conn. Cases -6- ADDL AG SRI K.K. RAVINDRANATH., SPL GP. SRI C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18145/2018, WP(C).29344/2018, WP(C).31344/2018, WP(C).33742/2018, WP(C).33743/2018, WP(C).34144/2018, WP(C).34345/2018, WP(C).34541/2018, WP(C).34742/2018, WP(C).34943/2018, WP(C).35141/2018, WP(C).35343/2018, WP(C).36143/2018, WP(C).36541/2018, WP(C).37942/2018, WP(C).40744/2018, WP(C).41344/2018, WP(C).28539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 28539/2018 & 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. 28323 of 2018 PETITIONER/S: M/S.KRISHNAPRASADAM CONSTRUCTIONS PAZHAMTHOTTAM, PALLIKKARA, ERNAKULAM DISTRICT, 683565 REPRESENTED BY ITS MANAGING PARTNER SAJEEVAN M.A BY ADVS. BEJOY CHERIYAN SRI.A.J.BENNY SRI.JOEMON SEBASTIAN RESPONDENT/S: 1 ASSISTANT COMMISSIONER (WORKS CONTRACT) STATE GOODS AND SERVICE TAX DEPARTMENT, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI 682018 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANAHTHAPURAM-695022 W.P.(C) No. 28539/2018 & Conn. Cases -8- 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMNT OF INDIA, NEW DELHI - 110 001. BY ADDL AG SRI K.K. RAVINDRANATH., SPL GP. 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).18145/2018, WP(C).24744/2018, WP(C).31344/2018, WP(C).33742/2018, WP(C).33743/2018, WP(C).34144/2018, WP(C).34345/2018, WP(C).34541/2018, WP(C).34742/2018, WP(C).34943/2018, WP(C).35141/2018, WP(C).35343/2018, WP(C).36143/2018, WP(C).36541/2018, WP(C).37942/2018, WP(C).40744/2018, WP(C).41344/2018, WP(C).28539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 28539/2018 & 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. 29344 of 2018 PETITIONER/S: M/S.KRAYONS INTERIOR SOLUTIONS (INDIA) PVT.LTD. 7/539, A10, SABAREESAM, CIVIL STATION ROAD, KAKKANAD PO, COCHIN-682030 REPRESENTED BY ITS DIRECTOR MR. LITTO JOHNSON. BY ADV. LATHA K. RESPONDENT/S: 1 THE SALES TAX OFFICER (WORKS CONTRACT) STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, REVENUE TOWER, ERNAKULAM-682017. 2 THE COMMISISONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. 3 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. W.P.(C) No. 28539/2018 & Conn. Cases -10- ADDL AG SRI K.K. RAVINDRANATH., SPL GP. SRI C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI.SREELAL WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18145/2018, WP(C).24744/2018, WP(C).31344/2018, WP(C).33742/2018, WP(C).33743/2018, WP(C).34144/2018, WP(C).34345/2018, WP(C).34541/2018, WP(C).34742/2018, WP(C).34943/2018, WP(C).35141/2018, WP(C).35343/2018, WP(C).36143/2018, WP(C).36541/2018, WP(C).37942/2018, WP(C).40744/2018, WP(C).41344/2018, WP(C).28539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 28539/2018 & 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. 31344 of 2018 PETITIONER/S: A.SHAJI AGED 62 YEARS PROPRIETOR, M/S. CAR CLINIC, MADANNADA, KOLLAM DISTRICT. BY ADVS. SRI.BOBBY JOHN SRI.S.AJAYGHOSH KUMAR RESPONDENT/S: 1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMAN, THIRUVANANTHAPURAM - 695 002 2 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695001. W.P.(C) No. 28539/2018 & Conn. Cases -12- 3 THE STATE TAX OFFICER-I 1ST CIRCLE, KOLLAM STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM DISTRICT, PIN-691002. 4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE) CENTRAL SECRETARIAT, NEW DELHI- 110 001. ADDL AG SRI K.K. RAVINDRANATH., SPL GP. SRI C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18145/2018, WP(C).24744/2018, WP(C).29344/2018, WP(C).33742/2018, WP(C).33743/2018, WP(C).34144/2018, WP(C).34345/2018, WP(C).34541/2018, WP(C).34742/2018, WP(C).34943/2018, WP(C).35141/2018, WP(C).35343/2018, WP(C).36143/2018, WP(C).36541/2018, WP(C).37942/2018, WP(C).40744/2018, WP(C).41344/2018, WP(C).28539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 28539/2018 & 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. 33742 of 2018 PETITIONER/S: INDUSTRIAL ENGINEERING CORPORATION PLOT NO. 50 PLOT NO. 50, INDUSTRIAL ESTATE, SOUTH KALAMASERRY, ERNAKULAM 683109, REPRESENTED BY ITS MANAGING PARTNER, SRI.BIJU K NAIR BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE ASSISTANT COMMIISSIONER SGST DEPARTMENT, SPECIAL CIRCLE III, THEVARA, ERNAKULAM 682015 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPALSECRETARY 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. 28539/2018 & Conn. Cases -14- ADDL AG SRI K.K. RAVINDRANATH., SPL GP. SRI C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18145/2018, WP(C).24744/2018, WP(C).29344/2018, WP(C).31344/2018, WP(C).33743/2018, WP(C).34144/2018, WP(C).34345/2018, WP(C).34541/2018, WP(C).34742/2018, WP(C).34943/2018, WP(C).35141/2018, WP(C).35343/2018, WP(C).36143/2018, WP(C).36541/2018, WP(C).37942/2018, WP(C).40744/2018, WP(C).41344/2018, WP(C).28539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 28539/2018 & 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. 33743 of 2018 PETITIONER/S: M/S.SQUARE DEAL ELECTROMECHANICAL, 38/2422 A, KADAVANTHRA, KALOOR, COCHIN - 682 017, REPRESENTED BY PROPRIETOR ARUN JACOB. BY ADVS. SRI.ASWIN GOPAKUMAR SMT.HEBA SARA ABRAHAM SMT.KALA G.NAMBIAR SRI.ANWIN GOPAKUMAR SRI.ARJUN SANTHOSH SRI.K.AMAL NATH NAIK SRI.NIRANJAN SUDHIR SRI.RENOY VINCENT RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. W.P.(C) No. 28539/2018 & Conn. Cases -16- 2 COMMERCIAL TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, IIND CIRCLE, KALAMASSERY, AT CIVIL STATION, KAKKANADU, ERNAKULAM- 682 030 3 STATE TAX OFFICER REVENUE RECOVERY, KANAYANNUR TALUK, AT CIVIL STATION, KAKKANADU, ERNAKULAM-682 030 ADDL AG SRI K.K. RAVINDRANATH., SPL GP. SRI C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18145/2018, WP(C).24744/2018, WP(C).29344/2018, WP(C).31344/2018, WP(C).33742/2018, WP(C).34144/2018, WP(C).34345/2018, WP(C).34541/2018, WP(C).34742/2018, WP(C).34943/2018, WP(C).35141/2018, WP(C).35343/2018, WP(C).36143/2018, WP(C).36541/2018, WP(C).37942/2018, WP(C).40744/2018, WP(C).41344/2018, WP(C).28539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 28539/2018 & 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. 34144 of 2018 PETITIONER/S: K.VIJAYAN, AGED 62 YEARS MEENAMKULAM, KAZHAKUTTAM(PO), THIRUVANANTHAPURAM , PIN 695582 BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 STATE TAX OFFICER, WORKS CONTRACT, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM 695002 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. 28539/2018 & Conn. Cases -18- ADDL AG SRI K.K. RAVINDRANATH., SPL GP. SRI C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18145/2018, WP(C).24744/2018, WP(C).29344/2018, WP(C).31344/2018, WP(C).33742/2018, WP(C).33743/2018, WP(C).34345/2018, WP(C).34541/2018, WP(C).34742/2018, WP(C).34943/2018, WP(C).35141/2018, WP(C).35343/2018, WP(C).36143/2018, WP(C).36541/2018, WP(C).37942/2018, WP(C).40744/2018, WP(C).41344/2018, WP(C).28539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 28539/2018 & 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. 34345 of 2018 PETITIONER/S: LALITHA AGED 53 YEARS D/O K.SREEDHARAN PILLAI, SOUTH STAR HATCHERIES, BHARANIKKAVU P.O., SASTHAMCOTTAH, KOLLAM - 690520 BY ADVS. SRI.P.B.SAHASRANAMAN SRI.T.S.HARIKUMAR RESPONDENT/S: 1 THE STATE TAX OFFICER - II KARUNAGAPPALLY, KOLLAM - 690518 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIATE, THIRUVANANTHAPURAM-695001. W.P.(C) No. 28539/2018 & Conn. Cases -20- 4 CENTRAL BOARD OF EXCISE CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. ADDL AG SRI K.K. RAVINDRANATH., SPL GP. SRI C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI.SREELAL WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18145/2018, WP(C).24744/2018, WP(C).29344/2018, WP(C).31344/2018, WP(C).33742/2018, WP(C).33743/2018, WP(C).34144/2018, WP(C).34541/2018, WP(C).34742/2018, WP(C).34943/2018, WP(C).35141/2018, WP(C).35343/2018, WP(C).36143/2018, WP(C).36541/2018, WP(C).37942/2018, WP(C).40744/2018, WP(C).41344/2018, WP(C).28539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 28539/2018 & 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. 34541 of 2018 PETITIONER/S: M/S.SANA TRADERS, CHELERIMUKU P.O.CHELERI KANNUR DISTRICT REPRESENTED BY SHRI NOORUDHEEN P.K.T., PROPRIETOR. BY ADVS. SRI.V.P.NARAYANAN SRI.R.BHASKARA KRISHNAN SRI.T.M.SREEDHARAN (SR.) RESPONDENT/S: 1 THE STATE TAX OFFICER, O/O THE COMMERCIAL TAX OFFICER, STATE GST DEPARTMENT THALIPARAMBA 670307. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. W.P.(C) No. 28539/2018 & Conn. Cases -22- 3 THE STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695002. ADDL AG SRI K.K. RAVINDRANATH., SPL GP. SRI C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18145/2018, WP(C).24744/2018, WP(C).29344/2018, WP(C).31344/2018, WP(C).33742/2018, WP(C).33743/2018, WP(C).34144/2018, WP(C).34345/2018, WP(C).34742/2018, WP(C).34943/2018, WP(C).35141/2018, WP(C).35343/2018, WP(C).36143/2018, WP(C).36541/2018, WP(C).37942/2018, WP(C).40744/2018, WP(C).41344/2018, WP(C).28539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 28539/2018 & 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. 34742 of 2018 PETITIONER/S: BIJU PAUL AGED 36 YEARS PROPREITOR, BETTER HOMES, PAVARTTY P.O., THRISSUR - 680507 BY ADVS. SRI.K.G.SOMANATH SRI.P.R.VIJAYAKUMAR RESPONDENT/S: 1 THE STATE TAX OFFICER SQUAD NO. III, S.G.S.T. DEPARTMENT, THRISSUR - 680004 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANAHTHAPURAM 695001. ADDL AG SRI K.K. RAVINDRANATH., SPL GP. SRI C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., W.P.(C) No. 28539/2018 & Conn. Cases -24- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18145/2018, WP(C).24744/2018, WP(C).29344/2018, WP(C).31344/2018, WP(C).33742/2018, WP(C).33743/2018, WP(C).34144/2018, WP(C).34345/2018, WP(C).34541/2018, WP(C).34943/2018, WP(C).35141/2018, WP(C).35343/2018, WP(C).36143/2018, WP(C).36541/2018, WP(C).37942/2018, WP(C).40744/2018, WP(C).41344/2018, WP(C).28539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 28539/2018 & 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. 34943 of 2018 PETITIONER/S: ARAKKA AMMED HAJI AGED 62 YEARS PROPRIETOR, M/S. A.A. TRADERS, KATTAYAD, VELLAMUNDA, MANANTHAVADY - 670 731 BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT/S: 1 THE INTELLIGENCE OFFICER SURVEILLANCE SQUAD, DEPT. OF COMMERCIAL TAXES, WAYANAD - 673 121 2 THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE-670 006 3 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM-695 002 4 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001 W.P.(C) No. 28539/2018 & Conn. Cases -26- 5 THE CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001 ADDL AG SRI K.K. RAVINDRANATH., SPL GP. SRI C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI.SREELAL WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18145/2018, WP(C).24744/2018, WP(C).29344/2018, WP(C).31344/2018, WP(C).33742/2018, WP(C).33743/2018, WP(C).34144/2018, WP(C).34345/2018, WP(C).34541/2018, WP(C).34742/2018, WP(C).35141/2018, WP(C).35343/2018, WP(C).36143/2018, WP(C).36541/2018, WP(C).37942/2018, WP(C).40744/2018, WP(C).41344/2018, WP(C).28539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 28539/2018 & 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. 35141 of 2018 PETITIONER/S: SAKTHI ENTERPRISES CHURCH ROAD, ALAPPUZHA - 688 011. (REPRESENTED BY SRI.R.RAJENDRANATHAN NAIR, MANAGING PARTNER) BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, ALAPPUZHA - 688 001. 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695002 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 002. W.P.(C) No. 28539/2018 & Conn. Cases -28- ADDL AG SRI K.K. RAVINDRANATH., SPL GP. SRI C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18145/2018, WP(C).24744/2018, WP(C).29344/2018, WP(C).31344/2018, WP(C).33742/2018, WP(C).33743/2018, WP(C).34144/2018, WP(C).34345/2018, WP(C).34541/2018, WP(C).34742/2018, WP(C).34943/2018, WP(C).35343/2018, WP(C).36143/2018, WP(C).36541/2018, WP(C).37942/2018, WP(C).40744/2018, WP(C).41344/2018, WP(C).28539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 28539/2018 & 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. 35343 of 2018 PETITIONER/S: JAIN M.JOSEPH AGED 59 YEARS PROPRIETOR, KAIRALI HARDWARES, KANJIRAMATTAM JUNCTION, THODUPUZHA, IDUKKI DISTRICT BY ADV. SRI.C.JOSEPH ANTONY RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM, PIN- 695001 2 THE COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695001. 3 THE SALES TAX OFFICER 1ST CIRCLE, THODUPUZHA - 685 605. W.P.(C) No. 28539/2018 & Conn. Cases -30- ADDL AG SRI K.K. RAVINDRANATH., SPL GP. SRI C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18145/2018, WP(C).24744/2018, WP(C).29344/2018, WP(C).31344/2018, WP(C).33742/2018, WP(C).33743/2018, WP(C).34144/2018, WP(C).34345/2018, WP(C).34541/2018, WP(C).34742/2018, WP(C).34943/2018, WP(C).35141/2018, WP(C).36143/2018, WP(C).36541/2018, WP(C).37942/2018, WP(C).40744/2018, WP(C).41344/2018, WP(C).28539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 28539/2018 & 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. 36143 of 2018 PETITIONER/S: NEW TECH CONSTRUCTIONS, EDAYILAVEEDU, KULASEKHARAPURAM, KARUNAGAPPALLY, KOLLAM DISTRICT, PIN- 690 544, REPRESENTED BY ITS PROPRIETOR SRI. UNNIKRISHNAN O. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, WORKS CONTRACT, ASRAMOM P.O., KOLLAM-691 002. 2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY, GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695001. W.P.(C) No. 28539/2018 & Conn. Cases -32- 3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI - 110001. ADDL AG SRI K.K. RAVINDRANATH., SPL GP. SRI C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18145/2018, WP(C).24744/2018, WP(C).29344/2018, WP(C).31344/2018, WP(C).33742/2018, WP(C).33743/2018, WP(C).34144/2018, WP(C).34345/2018, WP(C).34541/2018, WP(C).34742/2018, WP(C).34943/2018, WP(C).35141/2018, WP(C).35343/2018, WP(C).36541/2018, WP(C).37942/2018, WP(C).40744/2018, WP(C).41344/2018, WP(C).28539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 28539/2018 & 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. 36541 of 2018 PETITIONER/S: CENTURY WELLS ROOFING INDIA PVT. LTD PIPELINE ROAD, PALARIVATTOM, KOCHI-682 025, REPRESENTED BY SUDHEESH M.M., AUTHORISED SIGNATORY, CENTURY WELLS ROOFING INDIA PVT. LTD BY ADVS. SRI.K.M.CHERIAN SRI.P.M.GIRIJAVALLABHAN SRI.R.RAMAKRISHNAN POTTY RESPONDENT/S: 1 THE ASST.COMMISSIONER-3 DEPARTMENT OF STATE GOODS AND SERVICE TAX, SPECIAL CIRCLE-II, ERNAKULAM, PERUMANOOR, KOCHI-682 015. 2 THE COMMISSIONER, DEPARTMENT OF STATE GOODS AND SERVICE TAX, THIRUVANANTHAPURAM-695002. W.P.(C) No. 28539/2018 & Conn. Cases -34- 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. ADDL AG SRI K.K. RAVINDRANATH., SPL GP. SRI C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI.SREELAL WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18145/2018, WP(C).24744/2018, WP(C).29344/2018, WP(C).31344/2018, WP(C).33742/2018, WP(C).33743/2018, WP(C).34144/2018, WP(C).34345/2018, WP(C).34541/2018, WP(C).34742/2018, WP(C).34943/2018, WP(C).35141/2018, WP(C).35343/2018, WP(C).36143/2018, WP(C).37942/2018, WP(C).40744/2018, WP(C).41344/2018, WP(C).28539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 28539/2018 & 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. 37942 of 2018 PETITIONER/S: M/S. SUDHARMA METROPOLIS HEALTH SERVICES (P) LTD (M/S EI LAB METROPOLIS HEALTH SERVICES),NORTH SQUARE,PARAMARA ROAD,NEAR TOWN HALL,ERNAKULAM,KOCHI,682018,REPRESENTED BY ITS DIRECTOR ,DR. RAMESH KUMAR,S/O BHASKARAN NAIR. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER(IB) STATE GST DEPARTMENT,MATTANCHERRY AT MINI CIVIL STATION,ALUVA -683101. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 002. W.P.(C) No. 28539/2018 & Conn. Cases -36- 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. ADDL AG SRI K.K. RAVINDRANATH., SPL GP. SRI C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18145/2018, WP(C).24744/2018, WP(C).29344/2018, WP(C).31344/2018, WP(C).33742/2018, WP(C).33743/2018, WP(C).34144/2018, WP(C).34345/2018, WP(C).34541/2018, WP(C).34742/2018, WP(C).34943/2018, WP(C).35141/2018, WP(C).35343/2018, WP(C).36143/2018, WP(C).36541/2018, WP(C).40744/2018, WP(C).41344/2018, WP(C).28539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 28539/2018 & 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. 40744 of 2018 PETITIONER/S: RAJASEKHARAN PILLAI AGED 61 YEARS S/O. KUTTAPPA KURUP, PROPRIETOR, M/S. REAL TRADERS, MAVELIKKARA, ALAPPUZHA DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, MAVELIKKARA 690 101. 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. 28539/2018 & Conn. Cases -38- ADDL AG SRI K.K. RAVINDRANATH., SPL GP. SRI C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18145/2018, WP(C).24744/2018, WP(C).29344/2018, WP(C).31344/2018, WP(C).33742/2018, WP(C).33743/2018, WP(C).34144/2018, WP(C).34345/2018, WP(C).34541/2018, WP(C).34742/2018, WP(C).34943/2018, WP(C).35141/2018, WP(C).35343/2018, WP(C).36143/2018, WP(C).36541/2018, WP(C).37942/2018, WP(C).41344/2018, WP(C).28539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 28539/2018 & 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. 41344 of 2018 PETITIONER/S: SATHISH THARIAN AGED 56 YEARS KANDANCHIRA HOUSE, OPP.PADIKKAR MADOM, VELOOR P.O., KOTTAYAM-686 003. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER, SGST DEPARTMENT, FIRST CIRCLE, KOTTAYAM-686 001. 2 THE DY.TAHSILDAR(RR), TALUK OFFICE, KOTTAYAM-686 001. ADDL AG SRI K.K. RAVINDRANATH., SPL GP. SRI C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., W.P.(C) No. 28539/2018 & Conn. Cases -40- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18145/2018, WP(C).24744/2018, WP(C).29344/2018, WP(C).31344/2018, WP(C).33742/2018, WP(C).33743/2018, WP(C).34144/2018, WP(C).34345/2018, WP(C).34541/2018, WP(C).34742/2018, WP(C).34943/2018, WP(C).35141/2018, WP(C).35343/2018, WP(C).36143/2018, WP(C).36541/2018, WP(C).37942/2018, WP(C).40744/2018, WP(C).28539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 28539/2018 & Conn. Cases -41-

J U D G M E N T [ WP(C) 28539/2018 ,WP(C).18145/2018 ,WP(C).24744/2018 ,WP(C).28323/2018 ,WP(C).29344/2018 ,WP(C).31344/2018 ,WP(C).33742/2018 ,WP(C).33743/2018 ,WP(C).34144/2018 ,WP(C).34345/2018 ,WP(C).34541/2018 ,WP(C).34742/2018 ,WP(C).34943/2018 ,WP(C).35141/2018 ,WP(C).35343/2018 ,WP(C).36143/2018 ,WP(C).36541/2018 ,WP(C).37942/2018 ,WP(C).40744/2018 ,WP(C).41344/2018 ] 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. 28539/2018 & Conn. Cases -42- APPENDIX OF WP(C) 28539/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE REGISTRATION CERTIFICATE NO. 32050626636/23.03.17 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 THEOF THE GST REGISTRATION CERTIFICATE NO. 3211MFP4686KIZP GENERATED ON- LINE FROM THE OFFICIAL WEBSITE DATED 16.07.2018. EXHIBIT P3 THEOF THE ANNUAL RETURN E-FILED FOR 2016 - 17 IN FROM NO. 10 DATED 06/07/2017. EXHIBIT P4 THEOF THE NOTICE NO. 32050626636/2016 - 17 DATED 16.07.2018. W.P.(C) No. 28539/2018 & Conn. Cases -43- APPENDIX OF WP(C) 18145/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE ASSESSMENT ORDER DATED 31.07.2017. EXHIBIT P2.OF THE RR DEMAND NOTICE NO.A3/1180/18- 19 DATED 02.05.2018. EXHIBIT P3.OF THE INTERIM ORDER DATED 04.04.2018 IN W.P.(C)NO.11335/2018. W.P.(C) No. 28539/2018 & Conn. Cases -44- APPENDIX OF WP(C) 24744/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE CERTIFICATE ISSUED BY THE REGISTERING AUTHORITY 1ST RESPONDENT. EXHIBIT P2 THEOF THE REGISTRATION CERTIFICATE UNDER GST ACT IN NO. 32AAGFT6141DIZK DTD. 21.09.2017. EXHIBIT P3 THEOF THE ANNUAL RETURN FOR 2015-16. EXHIBIT P4 THEOF THE ASSESSMENT ORDER DTD. 14.05.2018. W.P.(C) No. 28539/2018 & Conn. Cases -45- APPENDIX OF WP(C) 28323/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 22/03/2018, ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT, U/S 25 (1) OF THE KVAT ACT, FOR 2014-15 EXHIBIT P2OF THE ASSESSMENT ORDER DATED 22/06/2018, ISSUED TO PETITIONER BY 1ST RESPONDENT U/S 25 (1) OF THE KVAT ACT FOR 2014-15 PURSUANT TO THE NOTICE DATED 22/03/2018 EXHIBIT P3OF THE INTERIM ORDER DATED 04/04/2018 PASSED IN W.P(C) 11335/2018 IN STAYING FURTHER STEPS ON THE FOOTING OF NOT HAVING LEGSILATIVE COMPLIANCE TO 1ST RESPONDENT AS ON THE DATE OF INITIATING PROCEEDINGS UNDERT KVAT ACT 2003

W.P.(C) No. 28539/2018 & Conn. Cases -46- APPENDIX OF WP(C) 29344/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE PRE ASSESSMENT NOTICE FOR THE YEAR 2014-2015 DATED 17.7.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P2 THEOF THE PRE ASSESSMENT NOTICE FOR THE YEAR 2015-2016 DATED 27.7.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P3 THEOF THE INTERIM STAY ORDER IN WPC NO.13930 OF 2018 DATED 13TH APRIL 2018. W.P.(C) No. 28539/2018 & Conn. Cases -47- APPENDIX OF WP(C) 31344/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE SAID ASSESSMENT ORDER FOR THE YEAR 2016-17 DATED 31.7.2018 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE INTERIM ORDER DATED 4.4.2018 PASSED BY THIS HON'BLE COURT IN WPC NO.11335/2018. EXHIBIT P2 AOF THE INTERIM ORDER DATED 30.8.2018, PASSED BY THE HON'BLE COURT IN WPC NO.28579/2018. W.P.(C) No. 28539/2018 & Conn. Cases -48- APPENDIX OF WP(C) 33742/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN IN FORM 10 DATED 9.10.2012 FILED BY THE PETITIONER FOR THE YEAR 2011-12. EXHIBIT P1 A COPY OF ANNUAL RETURN IN FORM 10 B FILED BY THE PETITIONER FOR THE YEAR 2011-12 EXHIBIT P2 COPY OF THE NOTICE DATED 08.10.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P3 COPY OF TH REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 12.10.2018 EXHIBIT P4 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO. 13552 OF 2018. W.P.(C) No. 28539/2018 & Conn. Cases -49- APPENDIX OF WP(C) 33743/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ORDER NO. 32071389153/2013-14 DATED 31.03.2018 PASSED BY THE 2ND RESPONDENT. EXHIBIT P2 AOF THE DEMAND NOTICE DATED 31.03.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 AOF THE REVENUE RECOVERY NOTICE DATED 02.08.2018 PASSED BY THE 3RD RESPONDENT.

W.P.(C) No. 28539/2018 & Conn. Cases -50- APPENDIX OF WP(C) 34144/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32011314052/2012-13 DATED 26.5.2018 ISSUED BY THE 1ST RESPONDENT

W.P.(C) No. 28539/2018 & Conn. Cases -51- APPENDIX OF WP(C) 34345/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE PHOTOSTAT COPY OF THE ASSESSMENT ORDER OF THE PETITIONER VIDE ORDER NO.32020971748/2014-15, DATED 24/05/2018. EXHIBIT P2 TRUE PHOTOSTAT COPY OF THE ASSESSMENT ORDER OF THE PETITIONER VIDE ORDER NO.32020971748/2016-17, DATED 28/05/2018. EXHIBIT P3 TRUE PHOTOSTAT COPY OF THE ORDER DATED 04/04/2018 IN W.P.(C)NO.11335/2018. W.P.(C) No. 28539/2018 & Conn. Cases -52- APPENDIX OF WP(C) 34541/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.32120479956/2013-14 DATED 25.9.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF THE INTERIM ORDER DATED 4.4.2018 IN WPC.11335/2018 OF THIS HON'BLE COURT IN THE CASE OF M/S SHEEN GOLDEN JEWELS (INDIA) PVT. LTD.

W.P.(C) No. 28539/2018 & Conn. Cases -53- APPENDIX OF WP(C) 34742/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE C0PY OF THE PENALTY ORDER U/S.67(1)(B)OF THE KVAT ACT FOT THE YEAR 2013-14 DT.30.6.2018. EXHIBIT P2OF THE PENALTY ORDER U/S.67(1)(B)OF THE KVAT ACT FOR THE YEAR 2014-14 DT.30-6-2018. W.P.(C) No. 28539/2018 & Conn. Cases -54- APPENDIX OF WP(C) 34943/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER NO. VCR SS 841/2015-16 DATED 09.11.2017 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE APPELLATE ORDER KVATA NO. 70/18 DATED 24.05.2018 FOR THE YEAR 2015-16 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT P3OF THE PENALTY ORDER NO. VCR SS 841/2015-16 DATED 23.08.2018 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P4OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016 EXHIBIT P5OF THE UNION LIST (LIST I) TO THE SEVENTH SCHEDULE TO THE COSTITUTION OF INDIA. EXHIBIT P6OF THE STATE LIST (LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P7OF THE NOTIFICATION NO. SO 2986(E) DATED 16.09.2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P8OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN WP(C) NO. 11335 DATED 04.04.2018

W.P.(C) No. 28539/2018 & Conn. Cases -55- APPENDIX OF WP(C) 35141/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE NO. 32040564232/2011-12 DATED 08.08.2018 ISSUED BY THE 1ST RESPONDENT.

W.P.(C) No. 28539/2018 & Conn. Cases -56- APPENDIX OF WP(C) 35343/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE UNDER SECTION 25(1) OF THE KVAT ACT 2003 IN RESPECT OF THE YEAR 2012-2013 DATED 04.10.2018. EXHIBIT P2OF THE NOTICE UNDER SECTION 25(1) OF THE KVAT ACT 2003 IN RESPECT OF THE YEAR 2013-2014 DATED 04.10.2018. EXHIBIT P3OF THE NOTICE UNDER SECTION 25(1) OF THE KVAT ACT 2003 IN RESPECT OF THE YEAR 2014-2015 DATED 04.10.2018. EXHIBIT P4OF THE NOTICE UNDER SECTION 25(1) OF THE KVAT ACT 2003 IN RESPECT OF THE YEAR 2015-2016 DATED 04.10.2018. EXHIBIT P5OF THE NOTICE UNDER SECTION 25(1) OF THE KVAT ACT 2003 IN RESPECT OF THE YEAR 2016-2017 DATED 04.10.2018. EXHIBIT P6OF THE REPLY SUBMITTED BY THE PETITIONER IN REGARD TO EXHIBIT-P1 NOTICE DATED 22.10.2018. W.P.(C) No. 28539/2018 & Conn. Cases -57- APPENDIX OF WP(C) 36143/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN IN FORM 10B FILED BY THE PETITIONER FOR THE YEAR 2015-16. EXHIBIT P1 A COPY OF ANNUAL RETURN IN FORM 10 DATED 23/04/2018 FILED BY THE PETITIONER FOR THE YEAR 2016-17. EXHIBIT P1 B COPY OF ANNUAL RETURN IN FORM 10B FILED BY THE PETITIONER FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF THE ORDER DATED 14/09/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 A COPY OF THE ORDER DATED 14/09/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13/04/2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552/2018. W.P.(C) No. 28539/2018 & Conn. Cases -58- APPENDIX OF WP(C) 36541/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32070329144/12-13 DATED 7.5.2018. EXHIBIT P2OF THE REVENUE RECOVERY NOTICE NO.A5- 4437/18 DATED 30.10.2018. W.P.(C) No. 28539/2018 & Conn. Cases -59- APPENDIX OF WP(C) 37942/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P1 A COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. W.P.(C) No. 28539/2018 & Conn. Cases -60- APPENDIX OF WP(C) 40744/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15

W.P.(C) No. 28539/2018 & Conn. Cases -61- APPENDIX OF WP(C) 41344/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09.

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.