New Kochi Residency vs. State Tax Officer (R)

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. 23712 of 2018 PETITIONER/S: NARGHESE P, PROPRIETOR, M/S. S M DISTRIBUTORS TC 38/1365, CENTRAL LODGE, P.H ROAD, THIRUVANANTHAPURAM. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.K.SUNDAR SRI.V.SATHEESH (S-3495) RESPONDENT/S: 1 STATE TAX OFFICER 2ND CIRCLE, STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM -695001. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM - 695001. 3 THE SECRETARY TAXES DEPARTMENT GOVERNEMNT OF KERALA SECRETARIAT THIRUVANANTHAPURAM 695001. 4 CERTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNEMNT OF INDIA WP(C).23712 of 2018 & Conn. Cases -2- OTHER PRESENT: 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).14166/2018, WP(C).14770/2018, WP(C).15167/2018, WP(C).16170/2018, WP(C).19113/2018, WP(C).20969/2018, WP(C).21315/2018, WP(C).21766/2018, WP(C).21767/2018, WP(C).21966/2018, WP(C).21967/2018, WP(C).22170/2018, WP(C).22313/2018, WP(C).22515/2018, WP(C).22914/2018, WP(C).23511/2018, WP(C).23912/2018, WP(C).24177/2018, WP(C).24180/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 14166 of 2018 PETITIONER/S: O.V.PATHROSE,PROPRIETOR, M/S. DRISYA MARBLES, ANJUMOORTHYMANGALAM, VADAKKANCHERRY, PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT,SPECIAL CIRCLE, PALAKKAD - 678 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 9001. WP(C).23712 of 2018 & Conn. Cases -4- BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.R.HARISHANKAR 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., 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).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 14770 of 2018 PETITIONER/S: M/S. MALABAR LATEX (P) LTD. THENGALOOR PO, M.G KAVU(VIA), THRISSUR-680581, REPRESENTED BY ITS MANAGING DIRECTOR, A.V ABDUL GAFOOR. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER 3RD CIRCLE, THRISSUR -4. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIATE, THIRUVANANTHAPURAM- 695001. WP(C).23712 of 2018 & Conn. Cases -6- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI- 1109001. BY ADVS. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.SHEELA DEVI.I. SC CENTRAL BOARD OF EXCISE AND CUSTOMS OTHER PRESENT: 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).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 15167 of 2018 PETITIONER/S: IDEAL DISTRIBUTORS SREEDHARAN ROAD, KUMBALAM, ERNAKULAM DISTRICT, KUMBALAM.P.O., PIN-682506, REPRESENTED BY ITS PARTERMRS. JASMINE SHIHABUDDIN. BY ADVS. SRI.R.MURALIDHARAN (AROOR) SRI.R.RAMAKRISHNAN POTTY RESPONDENT/S: 1 THE STATE TAX OFFICER SECOND CIRCLE, DEPARTMENT OF COMMERCIAL TAXES,TRIPUNITHURA, KOCHI, PIN-682302. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA.P.O.,THIRUVANANTHAPURAM-695002. 3 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM, PIN-695002. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110001. WP(C).23712 of 2018 & Conn. Cases -8- 5 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM AT CIVIL STATION, KAKKANAD,PIN-682030. BY ADVS. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.P.R.SREEJITH SC CENTRAL BOARD OF EXCISE AND CUSTOMS OTHER PRESENT: 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).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 16170 of 2018 PETITIONER/S: MOHAMMED SHAERIF, BAZ HOME APPLIANCES PAZHAYATINKUZHY, VADAKKEVILA, KOLLAM-691 010. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT,2ND CIRCLE, KOLLAM - 691 001. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. BY ADVS. WP(C).23712 of 2018 & Conn. Cases -10- SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS 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., 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).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 19113 of 2018 PETITIONER/S: HALLMARK MARKETING 64/2566, VALAVI ROAD, NEAR TOWN NORTH POLICE STATION,ERNAKULAM-682018, REPRESENTED BY ITS PROPRIETOR,SRI.MOHAMMED SHAJI. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE-1, SGST DEPARTMENT,ERNAKULAM- 682016. 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. OTHER PRESENT: 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., WP(C).23712 of 2018 & Conn. Cases -12- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 20969 of 2018 PETITIONER/S: M/S.MALABAR CEMENTS LTD. WALAYAR DAM POST, PALAKKAD, REPRESENTED BYV.B.RAMACHANDRAN NAIR, MANAGING DIRECTOR. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASST.COMMISSIONER (ASSMNT), PALAKKAD COMMERICAL TAXES SPECIAL CIRCLE,PALAKKAD-678 001. 2 THE DEPUTY COMMISSIONER DEPARTMENT OF COMMERICAL TAXES,PALAKKAD-678 001. 3 THE INSPECTING ASST. COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES,PALAKKD-678 001. OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., WP(C).23712 of 2018 & Conn. Cases -14- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 2018 & Conn. Cases -15- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 02ND DAY OF JULY 2018 / 11TH ASHADHA, 1940 WP(C).No. 21315 of 2018 PETITIONER/S: M/S. N.T.K.JEWELLERY, PANDIKAD ROAD MANJERI, REPRESENTED BY ITS MANAGING PARTNER K. JALEEL, AGED 54 YEARS, S/O. ABDULLAKUTTY RESIDING AT NTK HOUSE, MADANGODE, MANJERI PO MALAPPURAM DISTRICT -676 122 BY ADV. SRI.K.SHAJ RESPONDENT/S: THE SECRETARY, TAXES, GOVERNMENT OF KERALA SECRETARIAT, THIRUVANANTHAPURAM -695 001 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NEW DELHI 110 001 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM -695 001 THE STATE TAX OFFICER, OFFICE OF THE STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION KACHERIPADI, MANJERI, MALAPPURAM DISTRICT -676 121 WP(C).23712 of 2018 & Conn. Cases -16- BY ADV. SRI.P.R.SREEJITH SC CENTRAL BOARD OF EXCISE AND 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 02.07.2018, ALONG WITH WP(C).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 21766 of 2018 PETITIONER/S: ESTEEM AGENCIES PANASSERY, THUMPOLY,ALAPPUZHA, REPRESENTED BY ITS-PROPRIETRESS SANDHYA T.H. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, SGST DEPARTMENT,ALAPPUZHA 688001. 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. OTHER PRESENT WP(C).23712 of 2018 & Conn. Cases -18- 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).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 21767 of 2018 PETITIONER/S: M/S. FLASH ELECTRICALS AND PLUMBING DOOR NO.II, 724A, PATTAMBI,REPRESENTED BY ITS PARTNER SRI. MAHAMOOD M.T, BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAXE DEPARTMENT,PATTAMBI-679303. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM,KARAMANA P O, THIRUVANANTHAPURAM-695002. 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 INDIA,NEW DELHI-110001. BY ADVS. WP(C).23712 of 2018 & Conn. Cases -20- SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.SHEELA DEVI.I. SC CENTRAL BOARD OF EXCISE AND 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).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 21966 of 2018 PETITIONER/S: M/S.BANNARI AMMAN STEELS (P) LTD. NATTUKKAL, CHITTUR, PALAKKAD,REPRESENTED BY ITS MANAGING DIRECTOR,SRI. R. ELANGOVAN. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.S.JAFFERALI RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS SERVICE TAX DEPARTMENT KERALA,SPECIAL CIRCLE, PALAKKAD-678 001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM-695 002. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. WP(C).23712 of 2018 & Conn. Cases -22- BY ADVS. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.P.R.SREEJITH SC CENTRAL BOARD OF EXCISE AND 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).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 21967 of 2018 PETITIONER/S: SAFFE SYSTEMS D.NO. XV/80-E, NOCHIMA, NAD P.O., ALUVA, PIN - 683 563, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGER, SREERAM P.G. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE MATTANCHERRY AT ALUVA, MINI CIVIL STATION, ALUVA, PIN - 683 101. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. 3 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 002. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. WP(C).23712 of 2018 & Conn. Cases -24- 5 THE DEPUTY COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, MATTANCHERRY, PIN - 682 002. BY ADVS. SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.RAJESH B. 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).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 22170 of 2018 PETITIONER/S: SATHYADAS S/O. SREEDHARAN, AGED 44 YEARS,5/508, KIZHAKKATHIL VEEDU,KALLAMBALAM, THOTTAKKAD,THIRUVANANTHAPURAM DISTRICT. 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 OFFINANCE, ROOM NO. 46, NORTH BLOCK,NEW DELHI - 110 001. 2 STATE OF KERALA REPRESENTED BY THE SECRETARY,DEPARTMENT OF TAXES,SECRETARIAT,THIRUVANANTHAPURAM - 695 001. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. WP(C).23712 of 2018 & Conn. Cases -26- 4 THE COMMERCIAL TAX OFFICER THIRD CIRCLE, PALAKKAD. OTHER PRESENT 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).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 22313 of 2018 PETITIONER/S: SUNIL KUMAR S. PROPRIETOR, M/S. UTHARA ENTERPRISES, PAZHAKUTTY, NEDUMANGAD, PINCODE - 695 541. BY ADVS. SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR RESPONDENT/S: 1 STATE TAX OFFICER STATE GST DEPARTMENT, NEDUMANGAD, THIRUVANANTHAPURAM DIST., PIN - 695 541. 2 THE COMMISSIONER STATE GST DEPARTMENT, THIRUVANANTHAPURAM, PIN - 695 002. 3 STATE OF KERALA REPRESENTED BY SECRETARY (TAXES), THIRUVANANTHAPURAM, PIN - 695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI, PIN - 110001. OTHER PRESENT WP(C).23712 of 2018 & Conn. Cases -28- 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).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 22515 of 2018 PETITIONER/S: SHAHUL HAMEED MUHAMMED, PROPREITOR M/S. J.K.TRADERS,MANNAR, ALLEPPEY- 689 622 BY ADV. SRI.C.K.SREEJITH RESPONDENT/S: 1 STATE TAX OFFICER SGST DEPARTMENT,CHENGANNOOR- 689 121 2 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM- 695 001 3 UNION OF INDIA REPRESENTED BY ITS REVENUE SECRETARY, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI- 110 001 OTHER PRESENT 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., WP(C).23712 of 2018 & Conn. Cases -30- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 22914 of 2018 PETITIONER/S: ANNAMMA ABRAHAM PROPRIETRESS, SAMAGRATHA CONSULTANTS, THAYYIL HOUSE, RS.P.O, THIRUVALLA, PIN-689111. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 STATE TAX OFFICER SQUAD NO.II, SGST DEPARTMENT, PATHANAMTHITTA AT THIRUVALLA, PIN-... 2 STATE TAX OFFICER WORKS CONTRACT SGST DEPARTMENT, PATHANAMTHITTA, PIN-689645. 3 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001. 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. WP(C).23712 of 2018 & Conn. Cases -32- 5 THE DEPUTY TAHSILDAR TALUK OFFICE, THIRUVALLA, PATHANAMTHITTA DISTRICT,PIN-689111. OTHER PRESENT 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).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 23511 of 2018 PETITIONER/S: V.A.JALEEL, M/S JERRIS ENTERPRISES, SOUTH KALAMASSERY 682033ERNAKULAM DISTRICT. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER DEPT.OF COMMERCIAL TAXES, 1ST CIRCLE, KALAMASSERY 682 033 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM 695 001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY,FINANCE DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM 695 001. 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI 110 001. WP(C).23712 of 2018 & Conn. Cases -34- OTHER PRESENT 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).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 23912 of 2018 PETITIONER/S: NEW KOCHI RESIDENCY PALLICKACHALIL, SRINAGAR ROAD, KALOOR,KOCHI-682017, ERNAKULAM DISTRICT (REPRESENTED BY SHRI.ABDUL NIZAR, PROPRIETOR) BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 STATE TAX OFFICER (R) O/O.DEPUTY COMMISSIONER OF STATE TAX,STATE GOODS & SERVICE TAX DEPARTMENT,CLAS TOWERS, OLD RAILWAY STATION ROAD,ERNAKULAM, KOCHI- 682018. 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM- 695002. 3 STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695 002. WP(C).23712 of 2018 & Conn. Cases -36- OTHER PRESENT 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).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 24177 of 2018 PETITIONER/S: K.K.R FOOD PRODUCTS KURUVAMPADATH HOUSE,OKKAL.P.O., KALADY,REPRESENTED BY ITS MANAGING PARTNER,MR. BIJU KARNAN. 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 3 THE ASISTANT COMMISSIONER-1 STATE GOODS AND SERVICES TAX DEPARTMENT,SPECIAL CIRCLE, PERUMBAVOOR,KERALA- 683 502. WP(C).23712 of 2018 & Conn. Cases -38- OTHER PRESENT 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).23712/2018, WP(C).24180/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 24180 of 2018 PETITIONER/S: M/S.A.K.P.METALS & ALLOYS ALANGADAN HOUSE ROSA BHAVAN,A.L. JACOB ROAD, ERNAKULAM,REPRESENTED BY ITS MANAGING PARTNER,JOSE ANTONY BY ADV. SMT.S.K.DEVI RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER DEPT. OF COMMERCIAL TAXES,III CIRCLE, ERNAKULAM 682018 2 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARY, THIRUVANANTHAPURAM, 695001 3 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110001 4 THE INSPECTING ASST. COMMISSIONER DEPT. OF COMMERCIAL TAXES, KAKKANAD, KOCHI 682030 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23712/2018, WP(C).23712 of 2018 & Conn. Cases -40- WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 2018 & Conn. Cases -41-