BharatTaxGST

Anupama Gold And Diamonds vs. State Tax Officer

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WP(C)/23013/2018HC KeralaGSTCNR KLHC01054600201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU55 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. 21530 of 2018 PETITIONER/S: C.I.JOHN, PROPRIETOR, M/S. CHEMTECH CHEMICALS, 22/317A,INDUSTRIAL DEVELOPMENT AREA,CHEMBANNOOR, ANGAMALY SOUTH- 683573,ERNAKULAM DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT,SPECIAL CIRCLE, MATTANCHERY AT ALUVA 683101. 2 THE COMMISSIOENR 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. BY ADVS. SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.RAMAVARMA REGHUNATHAN THAMBURAN SC CENTRAL BOARD OF EXCISE AMP CUSTOMS W.P.(C) No.21530/2018 -2- 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).21621/2018, WP(C).22088/2018, WP(C).22514/2018, WP(C).22597/2018, WP(C).22629/2018, WP(C).22880/2018, WP(C).23013/2018, WP(C).23041/2018, WP(C).23087/2018, WP(C).23137/2018, WP(C).23662/2018, WP(C).23900/2018, WP(C).23901/2018, WP(C).23914/2018, WP(C).23927/2018, WP(C).23928/2018, WP(C).24010/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21530/2018 -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. 21621 of 2018 PETITIONER/S: SELECTION TIMBERS MILK SOCIETY ROAD, SULTHAN BATHERY-673592, REPRESENTED BY P.R.CHANDRAN, PROPREITOR, SELECTION TIMBERS. BY ADVS. SRI.K.M.CHERIAN SRI.LIJO VARGHESE SRI.P.M.GIRIJAVALLABHAN RESPONDENT/S: 1 THE STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICES TAX, SULTHAN BATHERY, WAYANADU-673592. 2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICES TAX THIRUVANANTHAPURAM-695001. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001. W.P.(C) No.21530/2018 -4- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADVS. SMT.PREETHA S. NAIR, 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).21530/2018, WP(C).24010/2018, WP(C).23901/2018, WP(C).23914/2018, WP(C).23900/2018, WP(C).23928/2018, WP(C).23927/2018, WP(C).23662/2018, WP(C).23087/2018, WP(C).23137/2018, WP(C).23041/2018, WP(C).23013/2018, WP(C).22880/2018, WP(C).22629/2018, WP(C).22597/2018, WP(C).22514/2018, WP(C).22088/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21530/2018 -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. 22088 of 2018 PETITIONER/S: EBRAHIM RAWTHER ASHRAF PROPRIETOR, AISHA WEDDING CENTRE, KP-4/459-1,2, NEAR KSRTC BUS STAND, KARUNAGAPPALLY, KOLLAM DISTRICT, PIN - 690 518. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 STATE TAX OFFICER -I SGST DEPARTMENT, KARUNAGAPPALLY, KOLLAM - 690 518. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI - 110001. W.P.(C) No.21530/2018 -6- 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).21530/2018, WP(C).24010/2018, WP(C).23901/2018, WP(C).23914/2018, WP(C).23900/2018, WP(C).23928/2018, WP(C).23927/2018, WP(C).23662/2018, WP(C).23087/2018, WP(C).23137/2018, WP(C).23041/2018, WP(C).23013/2018, WP(C).22880/2018, WP(C).22629/2018, WP(C).22597/2018, WP(C).22514/2018, WP(C).21621/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21530/2018 -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. 22514 of 2018 PETITIONER/S: METRO GOLD KAMMATH LANE, KOZHIKODE - 673 001,REPRESENTED BY ITS MANAGING PARTNER ABOOBACKER RAZI. BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR RESPONDENT/S: 1 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM - 695 033. 2 THE STATE TAX OFFICER - I 2ND CIRCLE, SGST DEPARTMENT, KOZHIKODE - 673 006. ADDL3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001. ADDL4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI-110001. W.P.(C) No.21530/2018 -8- ADDL R3 AND R4 IMPLEADED AS PER ORDER DATED 19.07.2018 IN I.A. NO.12836/2018 BY ADVS. SRI.P.L.BABU 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).21530/2018, WP(C).24010/2018, WP(C).23901/2018, WP(C).23914/2018, WP(C).23900/2018, WP(C).23928/2018, WP(C).23927/2018, WP(C).23662/2018, WP(C).23087/2018, WP(C).23137/2018, WP(C).23041/2018, WP(C).23013/2018, WP(C).22880/2018, WP(C).22629/2018, WP(C).22597/2018, WP(C).22088/2018, WP(C).21621/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21530/2018 -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. 22597 of 2018 PETITIONER/S: M/S. HONEST BAKERY P.V.COMPLEX, WEST FORT, THRISSUR,REPRESENTED BY ITS PARTNER, BINDHU NETTO,D/O.JOSE P.R., AGED 45 YEARS, RESIDING AT 5B,NADAKKAVUKARAN, OMEGA PALACE,SANKARANKULANGARA, POONKUNNAM,PIN-680 002. BY ADVS. SRI.C.A.CHACKO SMT.C.M.CHARISMA SMT.MEGHA K.XAVIER RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY THE SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. 2 STATE OF KERALA REPRESENTED BY THE SECRETARY,DEPARTMENT OF TAXES, SECRETARIAT,THIRUVANANTHAPURAM-695 001. W.P.(C) No.21530/2018 -10- 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 4 THE INTELLIGENCE OFFICER SQUAD NO.V, THRISSUR, OFFICE OF THE INSPECTINGASSISTANT COMMISSIONER(INT), DEPARTMENT OFCOMMERCIAL TAXES, THRISSUR-680 001. BY ADVS. SRI.M.RAJENDRA 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).21530/2018, WP(C).24010/2018, WP(C).23901/2018, WP(C).23914/2018, WP(C).23900/2018, WP(C).23928/2018, WP(C).23927/2018, WP(C).23662/2018, WP(C).23087/2018, WP(C).23137/2018, WP(C).23041/2018, WP(C).23013/2018, WP(C).22880/2018, WP(C).22629/2018, WP(C).22514/2018, WP(C).22088/2018, WP(C).21621/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21530/2018 -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. 22629 of 2018 PETITIONER/S: M/S.ROYAL MOTORS CHANDRANAGAR P.O., PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, SRI. CHACKO A JOHN. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, SPECIAL CIRCLE, PALAKKAD - 678001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695002. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695001. W.P.(C) No.21530/2018 -12- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110001. 5 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD - 678001. BY ADVS. SRI.P.R.SREEJITH, 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).21530/2018, WP(C).24010/2018, WP(C).23901/2018, WP(C).23914/2018, WP(C).23900/2018, WP(C).23928/2018, WP(C).23927/2018, WP(C).23662/2018, WP(C).23087/2018, WP(C).23137/2018, WP(C).23041/2018, WP(C).23013/2018, WP(C).22880/2018, WP(C).22597/2018, WP(C).22514/2018, WP(C).22088/2018, WP(C).21621/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21530/2018 -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. 22880 of 2018 PETITIONER/S: MOHAMMED MANSOOR B.A BALADUKKAM HOUSE, CHERKALA CHENGALA P.O.,KASARGOD- 671 541. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER (IB) KERALA GOODS & SERVICES TAX DEPARTMENT,MALAPPURAM- 676 505. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,MALAPPURAM- 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. W.P.(C) No.21530/2018 -14- 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).21530/2018, WP(C).24010/2018, WP(C).23901/2018, WP(C).23914/2018, WP(C).23900/2018, WP(C).23928/2018, WP(C).23927/2018, WP(C).23662/2018, WP(C).23087/2018, WP(C).23137/2018, WP(C).23041/2018, WP(C).23013/2018, WP(C).22629/2018, WP(C).22597/2018, WP(C).22514/2018, WP(C).22088/2018, WP(C).21621/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21530/2018 -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. 23013 of 2018 PETITIONER/S: ANUPAMA GOLD AND DIAMONDS ALANKAR ARCADE, KOZHIKODE ROAD,PERAMBRA, KOZHIKODE DISTRICT 673 525. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENT/S: 1 STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER,STATE GOODS & SERVICES TAX DEPARTMENT,PERAMBRA, PIN 673 525. 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT, TAX TOWERS,THIRUVANANTHAPURAM 695 001. 3 THE STATE OF EKRALA REPRESENTED BY ITS CHIEF SECRETARY,TAXES DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM 695 001 W.P.(C) No.21530/2018 -16- 4 SECRETARY COMMERCIAL TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT,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. 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).21530/2018, WP(C).24010/2018, WP(C).23901/2018, WP(C).23914/2018, WP(C).23900/2018, WP(C).23928/2018, WP(C).23927/2018, WP(C).23662/2018, WP(C).23087/2018, WP(C).23137/2018, WP(C).23041/2018, WP(C).22880/2018, WP(C).22629/2018, WP(C).22597/2018, WP(C).22514/2018, WP(C).22088/2018, WP(C).21621/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21530/2018 -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. 23041 of 2018 PETITIONER/S: BEENA NASEER PROPRIETOR, M/S.SAFIRE HOT ND COOL, AIRPORT ROAD, ATHANI, NEDUMBASSERRY P.O.,ERNAKULAM. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT,INTELLIGENCE SQUAD NO.II, MATTANCHERRY AT KARUKUTTY P.O.,ANGAMALY, ERNAKULAM - 683 576. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. W.P.(C) No.21530/2018 -18- 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 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).21530/2018, WP(C).24010/2018, WP(C).23901/2018, WP(C).23914/2018, WP(C).23900/2018, WP(C).23928/2018, WP(C).23927/2018, WP(C).23662/2018, WP(C).23087/2018, WP(C).23137/2018, WP(C).23013/2018, WP(C).22880/2018, WP(C).22629/2018, WP(C).22597/2018, WP(C).22514/2018, WP(C).22088/2018, WP(C).21621/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21530/2018 -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. 23087 of 2018 PETITIONER/S: ABDUL AZEEZ. M.C PROPRIETOR, EMCEEZ ENTERPRISES,NEAR NEW BUS STAND, PAYYANNUR - 670 307,KANNUR DISTRICT. 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 & SERVICE TAX DEPARTMENT,PAYYANNUR - 670 307, KANNUR DISTRICT. 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAKANA,THIRUVANANTHAPURAM - 695 002. 3 STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM - 695 002. W.P.(C) No.21530/2018 -20- 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).21530/2018, WP(C).24010/2018, WP(C).23901/2018, WP(C).23914/2018, WP(C).23900/2018, WP(C).23928/2018, WP(C).23927/2018, WP(C).23662/2018, WP(C).23137/2018, WP(C).23041/2018, WP(C).23013/2018, WP(C).22880/2018, WP(C).22629/2018, WP(C).22597/2018, WP(C).22514/2018, WP(C).22088/2018, WP(C).21621/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21530/2018 -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. 23137 of 2018 PETITIONER/S: THAKKOLKKARAN JEWELLERY TANA, IRINJALAKUDA,THRISSUR, KERALA 680121REPRESENTED BY ITS PROPRIETOR SRI. V.V.THOMAS. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENTKERALA, IRINJALAKUDA, THRISSUR-680125. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNEMNT,TAXES DEPARTMENT, GOVERNEMTN 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. SRI.MANU.S, CGC W.P.(C) No.21530/2018 -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).21530/2018, WP(C).24010/2018, WP(C).23901/2018, WP(C).23914/2018, WP(C).23900/2018, WP(C).23928/2018, WP(C).23927/2018, WP(C).23662/2018, WP(C).23087/2018, WP(C).23041/2018, WP(C).23013/2018, WP(C).22880/2018, WP(C).22629/2018, WP(C).22597/2018, WP(C).22514/2018, WP(C).22088/2018, WP(C).21621/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21530/2018 -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. 23662 of 2018 PETITIONER/S: THONDUKANDATHIL LEATHER PALACE X/449, OCHIRA, KOLLAM-690526,REPRESENTED BY ITS PROPRIETRIX SMT. RAMEESA BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 STATE TAX OFFICER HARIPAD, ALAPPUZHA-690514. 2 THE STATE OF KERAL REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPRUAM-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.21530/2018 -24- 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).21530/2018, WP(C).24010/2018, WP(C).23901/2018, WP(C).23914/2018, WP(C).23900/2018, WP(C).23928/2018, WP(C).23927/2018, WP(C).23087/2018, WP(C).23137/2018, WP(C).23041/2018, WP(C).23013/2018, WP(C).22880/2018, WP(C).22629/2018, WP(C).22597/2018, WP(C).22514/2018, WP(C).22088/2018, WP(C).21621/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21530/2018 -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. 23900 of 2018 PETITIONER/S: LALITHA RENNY AGED 46 YEARS PROPRIETRESS, M/S.K.P.VARKEY & SONS,A.M.ROAD, KOTHAMANGALAM, PIN-686 691. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT,REVENUE TOWER, KOTHAMANGALAM-686 691. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. W.P.(C) No.21530/2018 -26- 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).21530/2018, WP(C).24010/2018, WP(C).23901/2018, WP(C).23914/2018, WP(C).23928/2018, WP(C).23927/2018, WP(C).23662/2018, WP(C).23087/2018, WP(C).23137/2018, WP(C).23041/2018, WP(C).23013/2018, WP(C).22880/2018, WP(C).22629/2018, WP(C).22597/2018, WP(C).22514/2018, WP(C).22088/2018, WP(C).21621/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21530/2018 -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. 23901 of 2018 PETITIONER/S: N.J.MATHEW PROPRIETOR, M/S. RATNA JEWELLERY,A.M.ROAD, KOTHAMANGALAM-686 691. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT,REVENUE TOWER, KOTHAMANGALAM-686 691. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. W.P.(C) No.21530/2018 -28- 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).21530/2018, WP(C).24010/2018, WP(C).23914/2018, WP(C).23900/2018, WP(C).23928/2018, WP(C).23927/2018, WP(C).23662/2018, WP(C).23087/2018, WP(C).23137/2018, WP(C).23041/2018, WP(C).23013/2018, WP(C).22880/2018, WP(C).22629/2018, WP(C).22597/2018, WP(C).22514/2018, WP(C).22088/2018, WP(C).21621/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21530/2018 -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. 23914 of 2018 PETITIONER/S: K.M. ABDUL KAREEM PROPRIETOR, M/S.KUTTICHIRAYIL JEWELLERY,A.M. ROAD, KOTHAMANGALAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT,REVENUE TOWER, KOTHAMANGALAM -686 691. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM -695 001. W.P.(C) No.21530/2018 -30- 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).21530/2018, WP(C).24010/2018, WP(C).23901/2018, WP(C).23900/2018, WP(C).23928/2018, WP(C).23927/2018, WP(C).23662/2018, WP(C).23087/2018, WP(C).23137/2018, WP(C).23041/2018, WP(C).23013/2018, WP(C).22880/2018, WP(C).22629/2018, WP(C).22597/2018, WP(C).22514/2018, WP(C).22088/2018, WP(C).21621/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21530/2018 -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. 23927 of 2018 PETITIONER/S: EAGLE HOME APPLIANCES PVT.LTD PULICKAL BUILDING, POWER HOUSE ROAD, ERNAKULAM- 682018.(REPRESENTED BY SRI.KIRAN PAUL, AUTHORIZED SIGNATORY) BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 ASSISTANT COMMISSIONER SPECIAL CIRCLE-1, STATE GOODS & SERVICES TAX DEPARTMENT, THEVERA, ERNAKULAM, KOCHI-682015. 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.21530/2018 -32- 4 INSPECTING ASSISTANT COMMISSIONER STATE GOODS & SERVICES TAX DEPARTMNET, KAKKANAD, KOCHI-682030. 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).21530/2018, WP(C).24010/2018, WP(C).23901/2018, WP(C).23914/2018, WP(C).23900/2018, WP(C).23928/2018, WP(C).23662/2018, WP(C).23087/2018, WP(C).23137/2018, WP(C).23041/2018, WP(C).23013/2018, WP(C).22880/2018, WP(C).22629/2018, WP(C).22597/2018, WP(C).22514/2018, WP(C).22088/2018, WP(C).21621/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21530/2018 -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. 23928 of 2018 PETITIONER/S: PRIME GOLD PERAMBRA, PERAMBRA.P.O, KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER, ABDURAHIMAN.T.P., AGED 48, S/O.PARIGAIKUTTY HAJI. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENT/S: 1 STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER, PERAMBRA-673525. 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. W.P.(C) No.21530/2018 -34- 4 SECRETARY COMMERCIAL 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., 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).21530/2018, WP(C).24010/2018, WP(C).23901/2018, WP(C).23914/2018, WP(C).23900/2018, WP(C).23927/2018, WP(C).23662/2018, WP(C).23087/2018, WP(C).23137/2018, WP(C).23041/2018, WP(C).23013/2018, WP(C).22880/2018, WP(C).22629/2018, WP(C).22597/2018, WP(C).22514/2018, WP(C).22088/2018, WP(C).21621/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21530/2018 -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. 24010 of 2018 PETITIONER/S: CARMEL TRADERS HALLELUYA, ARCHANA NAGAR,17, OPPOSITE OF ST. MARYS CONVENT,PORT, KOLLLAM, REPRESENTED BY ITS PROPRIETOR FRANCIS SEBASTIAN. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 STATE TAX OFFICER FIRST CIRCLE, SGST DEPARTMENT,ASRAMOM, KOLLAM-691002. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001. 3 UNION OF INDIA REPRESENTED BY IT SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO. 46, NORTH BLOCK, NEW DELHI-110001. W.P.(C) No.21530/2018 -36- 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).21530/2018, WP(C).23901/2018, WP(C).23914/2018, WP(C).23900/2018, WP(C).23928/2018, WP(C).23927/2018, WP(C).23662/2018, WP(C).23087/2018, WP(C).23137/2018, WP(C).23041/2018, WP(C).23013/2018, WP(C).22880/2018, WP(C).22629/2018, WP(C).22597/2018, WP(C).22514/2018, WP(C).22088/2018, WP(C).21621/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21530/2018 -37-

J U D G M E N T [ WP(C) 21530/2018 ,WP(C).21621/2018 ,WP(C).22088/2018 ,WP(C).22514/2018 ,WP(C).22597/2018 ,WP(C).22629/2018 ,WP(C).22880/2018 ,WP(C).23013/2018 ,WP(C).23041/2018 ,WP(C).23087/2018 ,WP(C).23137/2018 ,WP(C).23662/2018 ,WP(C).23900/2018 ,WP(C).23901/2018 ,WP(C).23914/2018 ,WP(C).23927/2018 ,WP(C).23928/2018 ,WP(C).24010/2018 ] 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.21530/2018 -38- APPENDIX OF WP(C) 21530/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN DATED 04-06-2016 SUBMITTED FOR THE YEAR 2015-16 BEFORE 1ST RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX, IN ACCORDANCE WITH LAW. EXHIBIT P1(A) COPY OF ANNUAL RETURN DATED 02-06-2017 SUBMITTED FOR THE YEAR 2016-17 BEFORE 1ST RESPONDENT,WITH PROOF OF PAYMENT OF OUTPUT TAX, IN ACCORDANCE WITH LAW. EXHIBIT P2 COPY OF NOTICE DATED 12-06-2018 ISSUED BY 1ST RESPONDENT U/S. 25(1) OF KVAT ACT 2003 FOR 2015-16 IN ESTIMATING TURNOVER EXHIBIT P2(A) COPY OF NOTICE DATED 12-06-2018 ISSUED BY 1ST RESPONDENT U/S. 25(1) OF KVAT ACT 2003 FOR 2016-17 IN ESTIMATING TURNOVER,. EXHIBIT P3 COPY OF REPORT DATED 20-06-2018 SUBMITTED BEFORE 1ST RESPONDENT AGAINST EXT P2 NOTICE EXHIBIT P3(A) COPY OF REPLY SUBMITTED BY PETITIONER AGAINST EXT P2(A) NOTICE BEFORE 1ST RESPONDENT EXHIBIT P4 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. W.P.(C) No.21530/2018 -39- APPENDIX OF WP(C) 21621/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE NO.32140728731/2015-16 DATED 14-06-2018. EXHIBIT P2OF THE PRE-ASSESSMENT NOTICE NO.32140728731/2016-17 DATED 13-06-2018. W.P.(C) No.21530/2018 -40- APPENDIX OF WP(C) 22088/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ANNUAL RETURNS FILED FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF ORDER DATED 28.05.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16. EXHIBIT P3 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.21530/2018 -41- APPENDIX OF WP(C) 22514/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE PRE-ASSESSMENT NOTICE DATED 11.05.2018 ISSUED U/S. 25(1) R/W 8 OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P2.OF THE PRE-ASSESSMENT NOTICE DATED 11.05.2018 ISSUED U/S.25(1) R/W 8 OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P3.OF THE ORDER DATED 04.04.2018 OF THE HON'BLE HIGH COURT IN W.P.(C)NO.11335 OF 2018

W.P.(C) No.21530/2018 -42- APPENDIX OF WP(C) 22597/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF NOTICE DATED 17.4.2018 ISSUED BY 4TH RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2OF NOTICE DATED 17.4.2018 ISSUED BY 4TH RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P3OF NOTICE DATED 17.4.2018 ISSUED BY 4TH RESPONDENT FOR THE YEAR 2017-18. EXHIBIT P4OF ORDER DATED 27.4.2018 IN W.P[C]NO.14625/2018. W.P.(C) No.21530/2018 -43- APPENDIX OF WP(C) 22629/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE MODIFIED ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 16.05.2018. EXHIBIT P2OF THE DEMAND NOTICE ISSUED BY 5TH RESPONDENT DATED 25.05.2018. W.P.(C) No.21530/2018 -44- APPENDIX OF WP(C) 22880/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE PERIOD NOV 2015 TO JAN 2016. EXHIBIT P2 COPY OF ORDER IN WPC NO. 14383/18 OF THIS HON'BLE COURT.

W.P.(C) No.21530/2018 -45- APPENDIX OF WP(C) 23013/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 14-05-2018 ISSUED BY THE 1ST RESPONDENT UNDER THE SECTION 25(1) OF THE KVAT ACT, 2003 FOR THE ASSESSMENT YEAR 2014- 15 TO THE PETITIONER. EXHIBIT P2OF THE NOTICE DATED 14-05-2018 ISSUED BY THE 1ST RESPONDENT UNDER THE SECTION 25(1) OF THE KVAT ACT, 2003 FOR THE ASSESSMENT YEAR 2015- 16 TO THE PETITIONER EXHIBIT P3OF THE NOTICE DATED 22-05-2018 ISSUED BY THE 1ST RESPONDENT UNDER THE SECTION 25(1) OF THE KVAT ACT, 2003 FOR THE ASSESSMENT YEAR 2015- 16 TO THE PETITIONER. EXHIBIT P4OF THE REPLY DATED NIL SUBMITTED BY THE PETITIONER TO THE NOTICE DATED 14-05-2018 ISSUED BY THE 1ST RESPONDENT UNDER THE SECTION 25(1) OF THE KVAT ACT, 2003 FOR THE ASSESSMENT YEAR 2015-16 TO THE PETITIONER. EXHIBIT P5OF THE REPLY DATED NIL SUBMITTED BY THE PETITIONER TO THE NOTICE DATED 14-05-2018 ISSUED BY THE 1ST RESPONDENT UNDER THE SECTION 25(1) OF THE KVAT ACT, 2003 FOR THE ASSESSMENT YEAR 2015-16 TO THE PETITIONER. EXHIBIT P6OF THE REPLY DATED NIL SUBMITTED BY THE PETITIONER TO THE NOTICE DATED 22-05-2018 ISSUED BY THE 1ST RESPONDENT UNDER THE SECTION 25(1) OF THE KVAT ACT, 2003 FOR THE ASSESSMENT YEAR 2015-16 TO THE PETITIONER. EXHIBIT P7 AOF THE INTERIM ORDER DATED 4-4-2018 PASSED IN WP(C) NO. 11335 OF 2018 BY THE HON'BLE HIGH COURT OF KERALA.

W.P.(C) No.21530/2018 -46- APPENDIX OF WP(C) 23041/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE PENALTY NOTICE NO.ISM-II/5/2012- 13 DATED 29/06/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012 - 2013. EXHIBIT P1(A):OF THE PENALTY NOTICE NO.ISM-II/5/2013- 14 DATED 29/06/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013 - 2014. EXHIBIT P1(B):OF THE PENALTY NOTICE NO.ISM-II/5/2014- 15 DATED 29/06/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014 - 2015. EXHIBIT P1(C):OF THE PENALTY NOTICE NO.ISM-II/5/2016- 17 DATED 29/06/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016 - 2017. EXHIBIT P1(D):OF THE PENALTY NOTICE NO.ISM-II/5/2017- 18 DATED 29/06/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017 - 2018. EXHIBIT P2:OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC.NO.1335/2018 DATED 04/04/2018. W.P.(C) No.21530/2018 -47- APPENDIX OF WP(C) 23087/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE NOTICE NO.32122297697/2014-15 DATED 19.05.2018 ISSUED BY THE 1ST RESPONDENT.

W.P.(C) No.21530/2018 -48- APPENDIX OF WP(C) 23137/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: COPY OF THE ANNUAL RETURN FOR THE YEAR 2014-15 FILED BY THE PETITIONER DATED 21-05-2015. EXHIBIT P1(A): COPY OF THE ANNUAL RETURN FOR THE YEAR 2015-16 FILED BY THE PETITIONER DATED 27-05-2016. EXHIBIT P1(B): COPY OF THE ANNUAL RETURN FOR THE YEAR 2016-17 FILED BY THE PETITIONER 23-05-2017. EXHIBIT P2: COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 01-06-2018. EXHIBIT P2(A): COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 01-06-2018 EXHIBIT P2(B): COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 01-06-2018. EXHIBIT P3: COPY OF THE REPLY TO EXT. P2, EXT.P2(A) & EXT.P2(B) DATED 30-06-2018 FILED BY THE PETITIONER. EXHIBIT P4: COPY OF THE PENALTY ORDER DATED 03-07-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-

15.

EXHIBIT P4(A): COPY OF PENALTY ORDER DATED 03--07-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P4(B): COPY OF PENALTY ORDER DATED 03-07-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT 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.21530/2018 -49- APPENDIX OF WP(C) 23662/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1; COPY OF ANNUAL RETURN FOR THE YEAR 2014-15 DATED 30-06-2015. EXHIBIT P2: COPY OF THE ASSESSMENT ORDER DATED 30-11-2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P3: COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BEL COURT IN WPC NO.13552 OF 2018. W.P.(C) No.21530/2018 -50- APPENDIX OF WP(C) 23900/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 23.06.2018. EXHIBIT P1(A) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 23.06.2018. EXHIBIT P1(B) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 23.06.2018. EXHIBIT P2 COPY OF ORDER IN W.P[C]NO.14383/18 OF THIS HON'BLE COURT DATED 27.04.2018. W.P.(C) No.21530/2018 -51- APPENDIX OF WP(C) 23901/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 23.06.2018. EXHIBIT P1(A) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 23.06.2018. EXHIBIT P1(B) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 23.06.2018. EXHIBIT P2 COPY OF ORDER IN W.P[C]NO.14383/18 OF THIS HON'BLE COURT DATED 27.04.2018. W.P.(C) No.21530/2018 -52- APPENDIX OF WP(C) 23914/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 27.06.2018. EXHIBIT P1(A) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 27.06.2018. EXHIBIT P1(B) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 27.06.2018. EXHIBIT P1(C) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 27.06.2018. EXHIBIT P2 COPY OF ORDER IN WPC NO.14383/18 OF THIS HON'BLE COURT DATED 27.04.2018

W.P.(C) No.21530/2018 -53- APPENDIX OF WP(C) 23927/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32071582855/2011-12 DATED 22.03.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE NOTICE NO.A5-2412A/2018 DATED 06/06/2018 ISSUED BY THE 4TH RESPONDENT.

W.P.(C) No.21530/2018 -54- APPENDIX OF WP(C) 23928/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.32111379977/2015-16 DATED 17/05/2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITONER FOR THE ASSESSMENT YEAR 2015-16. EXHIBIT P2OF REPLY DATED 12/06/2018 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P3 AOF THE INTERIM ORDER DATED 04/04/2018 PASSED IN WP(C).NO.11335 OF 2018 BY THE HON'BLE HIGH COURT OF KERALA.

W.P.(C) No.21530/2018 -55- APPENDIX OF WP(C) 24010/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ANNUAL RETURN FILED FOR THE YEAR 2014-15 EXHIBIT P1A COPY OF THE ANNUAL RETURNS FILED FOR THE EXT. P1A EXHIBIT P2 COPY OF NOTICE DATED 5-07-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(4) FOR THE YEAR 2014-15 EXHIBIT P2A COPY OF ORDER DATED 6-06-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(4) FOR THE YEAR 2016-17 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WPC 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.