BharatTaxGST

Binu A Mathew vs. Assistant Commissioner

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WP(C)/24304/2018HC KeralaGSTCNR KLHC01055891201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU61 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. 21324 of 2018 PETITIONER/S: M. MOHAMMED MEEVAN AGED 50 YEARS AUTHORIZED PERSON,M/S.LIFE MARKETING,MAIN ROAD, PARUMALA JUNCTION,MANNAR, ALLEPPY-689622. BY ADV. SRI.C.K.SREEJITH RESPONDENT/S: 1 STATE TAX OFFICER STATE GST DEPARTMENT,CHENGANOOR-689121. 2 STATE OF KERALA REPRESENTED BY 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. BY ADVS. SRI.B.RAMACHANDRAN, CGC 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., W.P.(C) No.21324/2018 & Conn. Cases -2- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14994/2018, WP(C).16194/2018, WP(C).19192/2018, WP(C).21056/2018, WP(C).21191/2018, WP(C).21195/2018, WP(C).21392/2018, WP(C).21459/2018, WP(C).21594/2018, WP(C).21792/2018, WP(C).22207/2018, WP(C).22259/2018, WP(C).22391/2018, WP(C).22392/2018, WP(C).23195/2018, WP(C).23591/2018, WP(C).23992/2018, WP(C).24304/2018, WP(C).24383/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21324/2018 & 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. 14994 of 2018 PETITIONER/S: T.J. THOMAS PROPRIETOR, PAN ORIENT TRADERS,PANIKKASSERY BUILDINGS,CONVENT ROAD, ERNAKULAM. BY ADVS. SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT,SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT,DEPARTMENT OF REVENUE AND FINANCE,NEW DELHI - 110 001. 3 COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,TAX TOWERS, KARAMANA,THIRUVANANTHAPURAM - 695 001. W.P.(C) No.21324/2018 & Conn. Cases -4- 4 INTELLITENCE OFFICER SQUAD NO. 3, DEPARTMENT OF STATEGOODS AND SERVICE TAX,MATTANCHERY, AT ALUVA - 683 101. 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).21324/2018, WP(C).24383/2018, WP(C).24304/2018, WP(C).23992/2018, WP(C).23591/2018, WP(C).23195/2018, WP(C).22392/2018, WP(C).22391/2018, WP(C).22259/2018, WP(C).22207/2018, WP(C).21792/2018, WP(C).21594/2018, WP(C).21459/2018, WP(C).21056/2018, WP(C).16194/2018, WP(C).19192/2018, WP(C).21191/2018, WP(C).21195/2018, WP(C).21392/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21324/2018 & 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. 16194 of 2018 PETITIONER/S: KUNHITHARUVAI MEMORIAL CHARITABLE TRUST MANASSERY P.O., KOZHIKODE, REPRESENTED THROUGH ITS TRUSTEE AND AUTHORISED SIGNATORY, NAVAS K.M., AGED 51, S/O.KOMATH MOIDU, HAZEL HOUSE, VAZHIPOKE ROAD, NELLIKODE POST, KOZHIKODE-673016. BY ADVS. DR.K.B.MUHAMED KUTTY (SR.) SMT.M.SHAJNA SRI.K.M.FIROZ SRI.P.C.MUHAMMED NOUSHIQ RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, IVTH CIRCLE, KOZHIKODE-673006. 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM-695001. W.P.(C) No.21324/2018 & Conn. Cases -6- 3 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. BY 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).21324/2018, WP(C).24383/2018, WP(C).24304/2018, WP(C).23992/2018, WP(C).23591/2018, WP(C).23195/2018, WP(C).22392/2018, WP(C).22391/2018, WP(C).22259/2018, WP(C).22207/2018, WP(C).21792/2018, WP(C).21594/2018, WP(C).21459/2018, WP(C).21056/2018, WP(C).14994/2018, WP(C).19192/2018, WP(C).21191/2018, WP(C).21195/2018, WP(C).21392/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21324/2018 & 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. 19192 of 2018 PETITIONER/S: M/S.DLF HOME DEVELOPERS LIMITED OPP. DOORDARSHAN, SEAPORT AIRPORT ROAD, KAKKANAD,ERNAKULAM 682 030 BY ITS ASSISTANT GENERAL MANAGERMR. SUBRAMANIAN S BY ADV. SMT.K.LATHA RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY CHIEF SECRETARY TO THE GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM. 2 THE ASSISTANT COMMISSIONER WC LT O/O THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPT,CLASS TOWER, 2ND FLOOR, OLD RAILWAY STATION ROAD, ERNAKULAM - 682 018. 3 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM - 695 002. W.P.(C) No.21324/2018 & Conn. Cases -8- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. 5 THE INSPECTING ASST. COMMISSIONER COMMERCIAL TAXES, KAKKANAD, ERNAKULAM - 682 030. BY ADVS. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21324/2018, WP(C).24383/2018, WP(C).24304/2018, WP(C).23992/2018, WP(C).23591/2018, WP(C).23195/2018, WP(C).22392/2018, WP(C).22391/2018, WP(C).22259/2018, WP(C).22207/2018, WP(C).21792/2018, WP(C).21594/2018, WP(C).21459/2018, WP(C).21056/2018, WP(C).14994/2018, WP(C).16194/2018, WP(C).21191/2018, WP(C).21195/2018, WP(C).21392/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21324/2018 & 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. 21056 of 2018 PETITIONER/S: M/S. T & F SPORTS INFRA PRIVATE LIMITED REPRESENTED BY ITS DIRECTOR MR. ISSAC PETER,AGED 39 YEARS, S/O. C.I. PETER,HAVING ITS REGISTERED OFFICE AT NECHUPADAM,36/1572-A, JUDGES AVENUE, KALOOR, KOCHI- 682017. BY ADVS. SRI.N.KRISHNA PRASAD SRI.IMAM GRIGORIOS KARAT RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY,GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 STATE TAX OFFICER SQUAD NO. 8, SGST DEPARTMENT,ERNAKULAM (INTELLIGENCE OFFICER SQUAD NO. VIII,DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM) W.P.(C) No.21324/2018 & Conn. Cases -10- 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).21324/2018, WP(C).24383/2018, WP(C).24304/2018, WP(C).23992/2018, WP(C).23591/2018, WP(C).23195/2018, WP(C).22392/2018, WP(C).22391/2018, WP(C).22259/2018, WP(C).22207/2018, WP(C).21792/2018, WP(C).21594/2018, WP(C).21459/2018, WP(C).14994/2018, WP(C).16194/2018, WP(C).19192/2018, WP(C).21191/2018, WP(C).21195/2018, WP(C).21392/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21324/2018 & 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. 21191 of 2018 PETITIONER/S: M/S. SAHYA SAVARI HOLIDAYS PVT. LTD BLACK BERRY HILLS RESORT POTHAMEDU, MUNNAR REPRESENTED BY ITS MANAGING DIRECTOR A.A.ABDUL RAZAK. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 STATE TAX OFFICER (WC & LT) STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA,IDUKKI AT KATTAPPANA. 685508. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM 695001. 3 THE SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM 695001. W.P.(C) No.21324/2018 & Conn. Cases -12- 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI 110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21324/2018, WP(C).24383/2018, WP(C).24304/2018, WP(C).23992/2018, WP(C).23591/2018, WP(C).23195/2018, WP(C).22392/2018, WP(C).22391/2018, WP(C).22259/2018, WP(C).22207/2018, WP(C).21792/2018, WP(C).21594/2018, WP(C).21459/2018, WP(C).21056/2018, WP(C).14994/2018, WP(C).16194/2018, WP(C).19192/2018, WP(C).21195/2018, WP(C).21392/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21324/2018 & 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. 21195 of 2018 PETITIONER/S: K. MANIKANDAN AGED 54 YEARS, S/O.SUBRAMANIAN, KANGAPARAMBIL HOUSE,KAPPUR POST, PALAKKAD DISTRICT - 679 552 (PROPRIETOR,NATIONAL ALUMINUM CENTRE, KAPPUR (P.O), PALAKKAD. BY ADV. SRI.K.SHAJ RESPONDENT/S: 1 THE SECRETARY, TAXES GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM 695 001 2 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110 001. 3 THE COMMISSIONER STATE GOODS AND SERVIE TAX DEPARTMENT,THIRUVANANTHAPURAM 695 001. W.P.(C) No.21324/2018 & Conn. Cases -14- 4 THE STATE TAX OFFICER STATE TAX OFFICE, SGST DEPARTMENTKERALA, PATTAMBI, PALAKKAD DISTRICT 679 303. BY ADVS. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER SRI.R.HARISHANKAR SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21324/2018, WP(C).24383/2018, WP(C).24304/2018, WP(C).23992/2018, WP(C).23591/2018, WP(C).23195/2018, WP(C).22392/2018, WP(C).22391/2018, WP(C).22259/2018, WP(C).22207/2018, WP(C).21792/2018, WP(C).21594/2018, WP(C).21459/2018, WP(C).21056/2018, WP(C).14994/2018, WP(C).16194/2018, WP(C).19192/2018, WP(C).21191/2018, WP(C).21392/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21324/2018 & 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. 21392 of 2018 PETITIONER/S: SINDHU R. NAIR AGED 50 YEARS PROPRIETRESS, M/S. VENUS GAS AGENCY,STORE JUNCTION, MANNAR, ALAPPUZHA DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT,CHENGANNUR- 689 121. 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.21324/2018 & Conn. Cases -16- 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).21324/2018, WP(C).24383/2018, WP(C).24304/2018, WP(C).23992/2018, WP(C).23591/2018, WP(C).23195/2018, WP(C).22392/2018, WP(C).22391/2018, WP(C).22259/2018, WP(C).22207/2018, WP(C).21792/2018, WP(C).21594/2018, WP(C).21459/2018, WP(C).21056/2018, WP(C).14994/2018, WP(C).16194/2018, WP(C).19192/2018, WP(C).21191/2018, WP(C).21195/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21324/2018 & 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. 21459 of 2018 PETITIONER/S: KRISHNADAS.K. AGED 48 YEARS, S/O. K. KUTTAPAN (LATE), PROPRIETOR, DOLPHIN TRADERS, DOOR NO.6/399/1, SEKHARIPURAM P.O., MANDHAKARA PUTHUR, PALAKKAD. BY ADV. SRI.JACOB SEBASTIAN RESPONDENT/S: 1 STATE OF KERALA & BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, TRIVANDRUM-695001. 2 THE STATE TAX OFFICER SECOND CIRCLE, SGST DEPARTMENT, PALAKKAD-678001. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. W.P.(C) No.21324/2018 & Conn. Cases -18- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI- 110001. BY ADVS. SRI.RAJESH B., 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).21324/2018, WP(C).24383/2018, WP(C).24304/2018, WP(C).23992/2018, WP(C).23591/2018, WP(C).23195/2018, WP(C).22392/2018, WP(C).22391/2018, WP(C).22259/2018, WP(C).22207/2018, WP(C).21792/2018, WP(C).21594/2018, WP(C).21056/2018, WP(C).14994/2018, WP(C).16194/2018, WP(C).19192/2018, WP(C).21191/2018, WP(C).21195/2018, WP(C).21392/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21324/2018 & 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. 21594 of 2018 PETITIONER/S: MUHAMMAD HARIS AGED 47 YEARS,S/O UMMER.V,PROPRIETOR,CHUNGATH AGENCIES,DOOR NO.1/643,644,645,646,NAGALASSERI GRAMA PANCHAYAT,KOOTTANAD,PALAKKAD DISTRICT. BY ADV. SRI.JACOB SEBASTIAN RESPONDENT/S: 1 STATE OF KERALA REPRESENTED SECRETARY TO GOVERNMENT,DEPARTMENT OF TAXES,SECRETARIAT,TRIVANDRUM-695001. 2 THE STATE TAX OFFICER STATE TAX OFFICE,PATTAMBI,PALAKKAD DISTRICT-679303. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. W.P.(C) No.21324/2018 & Conn. Cases -20- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI- 110001. BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21324/2018, WP(C).24383/2018, WP(C).24304/2018, WP(C).23992/2018, WP(C).23591/2018, WP(C).23195/2018, WP(C).22392/2018, WP(C).22391/2018, WP(C).22259/2018, WP(C).22207/2018, WP(C).21792/2018, WP(C).21459/2018, WP(C).21056/2018, WP(C).14994/2018, WP(C).16194/2018, WP(C).19192/2018, WP(C).21191/2018, WP(C).21195/2018, WP(C).21392/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21324/2018 & 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. 21792 of 2018 PETITIONER/S: MU GEMS JEWELLERY WORKS POLY JUNCTION, 10, THRIPRAYAR, VALAPPAD, THRISSUR DISTRICT, PIN: REPRESENTED BY ITS AUTHORISED SIGNATORY RAGHU G. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 STATE TAX OFFICER CHAVAKKAD, THRISSUR DISTRICT, PIN - 680506 2 THE STTE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695001 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI - 110001. W.P.(C) No.21324/2018 & Conn. Cases -22- ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21324/2018, WP(C).24383/2018, WP(C).24304/2018, WP(C).23992/2018, WP(C).23591/2018, WP(C).23195/2018, WP(C).22392/2018, WP(C).22391/2018, WP(C).22259/2018, WP(C).22207/2018, WP(C).21594/2018, WP(C).21459/2018, WP(C).21056/2018, WP(C).14994/2018, WP(C).16194/2018, WP(C).19192/2018, WP(C).21191/2018, WP(C).21195/2018, WP(C).21392/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21324/2018 & 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. 22207 of 2018 PETITIONER/S: KRISHNAMANI.K PROPRIETOR, SUPER TRADERS,KONNENCHERRY, AYAKKAD POST, VADAKKENCHERRY, ALATHUR TALUK,PALAKKAD DISTRICT. BY ADVS. SRI.SAJAN VARGHEESE K. SRI.LIJU. M.P RESPONDENT/S: 1 THE STATE OF KERALA REP. BY THE SECRETARY TO GOVERNMENT,DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM- 695 001 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA POST, THIRUVANANTHAPURAM. 3 STATE TAX OFFICER STATE GST DEPARTMENT, KERALA,ALATHUR, PALAKKAD. W.P.(C) No.21324/2018 & Conn. Cases -24- 4 THE CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI- 110 001. 5 THE COMMERCIAL TAX OFFICER ALATHUR, PALAKKAD DISTRICT. 6 THE ASSISTANT COMMISSIONER APPEALS COMMERCIAL TAXES, WAYANAD CAMP AT PALAKKAD BY ADVS. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21324/2018, WP(C).24383/2018, WP(C).24304/2018, WP(C).23992/2018, WP(C).23591/2018, WP(C).23195/2018, WP(C).22392/2018, WP(C).22391/2018, WP(C).22259/2018, WP(C).21792/2018, WP(C).21594/2018, WP(C).21459/2018, WP(C).21056/2018, WP(C).14994/2018, WP(C).16194/2018, WP(C).19192/2018, WP(C).21191/2018, WP(C).21195/2018, WP(C).21392/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21324/2018 & 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. 22259 of 2018 PETITIONER/S: SMT. SAVITHRY AMMA AGED 62 YEARS PROPRIETRIX, M/S. SAKTHI AGENCIES, PANNITHADAM, BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 STATE TAX OFFICER-1 STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, WADAKKANCHERY 680 567 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 THE SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM- 695 001. W.P.(C) No.21324/2018 & Conn. Cases -26- 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21324/2018, WP(C).24383/2018, WP(C).24304/2018, WP(C).23992/2018, WP(C).23591/2018, WP(C).23195/2018, WP(C).22392/2018, WP(C).22391/2018, WP(C).22207/2018, WP(C).21792/2018, WP(C).21594/2018, WP(C).21459/2018, WP(C).21056/2018, WP(C).14994/2018, WP(C).16194/2018, WP(C).19192/2018, WP(C).21191/2018, WP(C).21195/2018, WP(C).21392/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21324/2018 & 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. 22391 of 2018 PETITIONER/S: K.C.GEORGE 1/118, KANNADAN VEEDU, PANAMKUZHI,VENGOOR P.O., PERUMBAVOOR - 683 546. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT/S: 1 THE STATE TAX OFFICER-II DEPARTMENT OF KERALA GOODS AND SERVICES TAX,1ST CIRCLE, MINI CIVIL STATION,PERUMBAVOOR - 683 542. 2 THE DEPUTY TAHSILDAR KUNNATHUNADU TALUK,PERUMBAVOOR - 683 542. 3 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,KARAMANA P.O., THIRUVANANTHAPURAM DISTRICT,PIN - 695 001. W.P.(C) No.21324/2018 & Conn. Cases -28- 4 THE SECRETARY GOVERNMENT OF KERALA, TAXES DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 5 CENTRAL BORD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. BY ADVS. SMT.A.SREEKALA, 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).21324/2018, WP(C).24383/2018, WP(C).24304/2018, WP(C).23992/2018, WP(C).23591/2018, WP(C).23195/2018, WP(C).22392/2018, WP(C).22259/2018, WP(C).22207/2018, WP(C).21792/2018, WP(C).21594/2018, WP(C).21459/2018, WP(C).21056/2018, WP(C).14994/2018, WP(C).16194/2018, WP(C).19192/2018, WP(C).21191/2018, WP(C).21195/2018, WP(C).21392/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21324/2018 & 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. 22392 of 2018 PETITIONER/S: K.B.GARMENTS KALLELIL ARCADE, MARKET ROAD, ERNAKULAM, PIN- 682035,REPRESENTED BY ITS MANAGING PARTNER, MR.MUHAMMED ASHRAF. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,SPECIAL CIRCLE-II, ERNAKULAM, STATE TAX COMPLEX,PERUMANNOOR, ERNAKULAM, PIN-682015. 2 THE STATE TAX OFFICER SQUAD NO.III (FORMERLY INTELLIGENCE OFFICER, SQUAD NO.III)STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM AT EDAPPALLY,PIN-682024. 3 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM,KARAMANA PO, THIRUVANANTHAPURAM-695 002. W.P.(C) No.21324/2018 & Conn. Cases -30- 4 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM, PIN-695 002. 5 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. 6 THE ASSISTANT COMMISSIONER INTELLIGENCE STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM, STATE TAX COMPLEX, PERUMANOOR, PIN-682015. BY ADVS. SMT.A.SREEKALA, 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).21324/2018, WP(C).24383/2018, WP(C).24304/2018, WP(C).23992/2018, WP(C).23591/2018, WP(C).23195/2018, WP(C).22391/2018, WP(C).22259/2018, WP(C).22207/2018, WP(C).21792/2018, WP(C).21594/2018, WP(C).21459/2018, WP(C).21056/2018, WP(C).14994/2018, WP(C).16194/2018, WP(C).19192/2018, WP(C).21191/2018, WP(C).21195/2018, WP(C).21392/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21324/2018 & 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. 23195 of 2018 PETITIONER/S: KURUVITHADAM AGENCIES PVT.LTD. KACHERITHAZHAM, MUVATTUPUZHA - 686 661. HEAD OFFICE AT M.G.ROAD, ERNAKULAM, KOCHI - 682015 (REP. BY SRI.JOHN MATHEW, DIRECTOR) 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, SPECIAL CIRCLE, PERUMBAVOOR -686542. 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695002. 3 STATE OF KERALA REP.BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695002. W.P.(C) No.21324/2018 & Conn. Cases -32- 4 INSPECTIGN ASSISTANT COMMISSIONER STATE GOODS & SERVICES TAX DEPARTMENT, MUVATTUPUZHA - 686661 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).21324/2018, WP(C).24383/2018, WP(C).24304/2018, WP(C).23992/2018, WP(C).23591/2018, WP(C).22392/2018, WP(C).22391/2018, WP(C).22259/2018, WP(C).22207/2018, WP(C).21792/2018, WP(C).21594/2018, WP(C).21459/2018, WP(C).21056/2018, WP(C).14994/2018, WP(C).16194/2018, WP(C).19192/2018, WP(C).21191/2018, WP(C).21195/2018, WP(C).21392/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21324/2018 & 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. 23591 of 2018 PETITIONER/S: AMAL TRADERS VII/808A, PULIKKAKADAVU ROAD,KORATTY P.O., CHALAKKUDY,REPRESENTED BY ITS PROPRIETOR P.I.AFSAL. BY ADVS. SRI.JOHN VARGHESE SRI.A.L.GEORGE RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES,GROUND FLOOR, MINI CIVIL STATION,CHALAKKUDY - 680 307. 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. W.P.(C) No.21324/2018 & Conn. Cases -34- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI - 110 001. 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).21324/2018, WP(C).24383/2018, WP(C).24304/2018, WP(C).23992/2018, WP(C).23195/2018, WP(C).22392/2018, WP(C).22391/2018, WP(C).22259/2018, WP(C).22207/2018, WP(C).21792/2018, WP(C).21594/2018, WP(C).21459/2018, WP(C).21056/2018, WP(C).14994/2018, WP(C).16194/2018, WP(C).19192/2018, WP(C).21191/2018, WP(C).21195/2018, WP(C).21392/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21324/2018 & 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. 23992 of 2018 PETITIONER/S: SUNRISE VENTURES OPPOSITE SBI, KEERTHI NAGAR,ELAMAKKARA, ERNAKULAM- 682 026,REPRESENTED BY ITS PARTNER SRI.H.V.RAJAN. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 COMMERCIAL TAX OFFICER IST CIRCLE,(COMMERCIAL TAXES),STATE GOODS AND SERVICES TAX DEPARTMENT,ERNAKULAM, PIN-682 018. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY,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.21324/2018 & Conn. Cases -36- 4 THE ASSISTANT COMMISSIONERAPPEALS COMMERCIAL TAXES, ERNAKULAM, PIN-682 015. 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).21324/2018, WP(C).24383/2018, WP(C).24304/2018, WP(C).23591/2018, WP(C).23195/2018, WP(C).22392/2018, WP(C).22391/2018, WP(C).22259/2018, WP(C).22207/2018, WP(C).21792/2018, WP(C).21594/2018, WP(C).21459/2018, WP(C).21056/2018, WP(C).14994/2018, WP(C).16194/2018, WP(C).19192/2018, WP(C).21191/2018, WP(C).21195/2018, WP(C).21392/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21324/2018 & 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. 24304 of 2018 PETITIONER/S: BINU M MATHEW MUNDAMATTOM GLASS HOUSE, ETTUMANOOR - 686631. BY ADV. SRI.V.V.GEORGEKUTTY RESPONDENT/S: 1 ASSISTANT COMMISSIONER STATE GST DEPARTMENT, SPECIAL CIRCLE, KOTTAYAM - 686001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695002. 3 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695002. 4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110001. W.P.(C) No.21324/2018 & Conn. Cases -38- 5 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110001. BY ADVS. SRI.HARIDAS P.NAIR, CGC ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC. SRI. SREELAL N. WARRIER SRI.HARIDAS P.NAIR CGC SRI.THOMAS MATHEW NELLIMOOTTIL SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21324/2018, WP(C).24383/2018, WP(C).23992/2018, WP(C).23591/2018, WP(C).23195/2018, WP(C).22392/2018, WP(C).22391/2018, WP(C).22259/2018, WP(C).22207/2018, WP(C).21792/2018, WP(C).21594/2018, WP(C).21459/2018, WP(C).21056/2018, WP(C).14994/2018, WP(C).16194/2018, WP(C).19192/2018, WP(C).21191/2018, WP(C).21195/2018, WP(C).21392/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21324/2018 & 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. 24383 of 2018 PETITIONER/S: KSB MIL CONTROLS LIMITED ANNAMMANADA, THRISSUR-680 741REPRESENTED BY ITS DEPUTY GEENRAL MANAGER,(FINANCE & ACCOUNTS)- MR.S.SUBHASH BY ADVS. SRI.P.GOPINATH (SR.) SRI.K.JOHN MATHAI SRI.KURYAN THOMAS RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001 2 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, SEPCIAL CIRCLE,THRISSUR-680 003 3 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES,(NOW STATE GODDS AND SERVICES TAX DEPARTMENT),THRISSUR-680 003 W.P.(C) No.21324/2018 & Conn. Cases -40- 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).21324/2018, WP(C).24304/2018, WP(C).23992/2018, WP(C).23591/2018, WP(C).23195/2018, WP(C).22392/2018, WP(C).22391/2018, WP(C).22259/2018, WP(C).22207/2018, WP(C).21792/2018, WP(C).21594/2018, WP(C).21459/2018, WP(C).21056/2018, WP(C).14994/2018, WP(C).16194/2018, WP(C).19192/2018, WP(C).21191/2018, WP(C).21195/2018, WP(C).21392/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.21324/2018 & Conn. Cases -41-

J U D G M E N T [ WP(C) 21324/2018 ,WP(C).14994/2018 ,WP(C).16194/2018 ,WP(C).19192/2018 ,WP(C).21056/2018 ,WP(C).21191/2018 ,WP(C).21195/2018 ,WP(C).21392/2018 ,WP(C).21459/2018 ,WP(C).21594/2018 ,WP(C).21792/2018 ,WP(C).22207/2018 ,WP(C).22259/2018 ,WP(C).22391/2018 ,WP(C).22392/2018 ,WP(C).23195/2018 ,WP(C).23591/2018 ,WP(C).23992/2018 ,WP(C).24304/2018 ,WP(C).24383/2018 ] 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 -42- APPENDIX OF WP(C) 21324/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE REGISTRATION CERTIFICATE NO 32041139894/5.1.2017 ISSUED BY IST RESPONDENT. EXHIBIT P2 THEOF THE REGISTRATION CERTIFICATE UNDER GST ACT IN NO.32AAEFL8532CIZP/21.9.2017 EXHIBIT P3 THEOF THE NOTICE U/S. 25(1) FOR 2012-13 IN NO.3204113894/2012-13/29.5.18 EXHIBIT P4 THEOF THE NOTICE U/S.25(1) FOR 2013-14 IN NO.32041139894/2012-13/29.5. 18. EXHIBIT P5 THEOF THE NOTICE U/S.25(1) FOR 2015-16 IN NO.32041139894/2012-13/29.05. 18. EXHIBIT P6 THEOF THE NOTICE U.S,25(1) FOR 2016-17 IN NO.32041139894/2012-13/29.5.18. -43- APPENDIX OF WP(C) 14994/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE REQUEST FOR REVISION OF RETURN FOR THE MONTHS OF APRIL AND OCTOBER, 2016 EXHIBIT P2OF THE ORDER OF THE 4TH RESPODNENT EXHIBIT P3OF THE ORDER IN W.P(C) NO.14207/2018 OF THIS HON'BLE COURT -44- APPENDIX OF WP(C) 16194/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER NO.32110969937/11- 12 DATED 31-3-2018 FOR THE ASSESSMENT YEAR 2011- 12 PASSED BY THE 1ST RESPONDENT TO KMCT MEDICAL COLLEGE HOSPITAL. EXHIBIT P2OF ASSESSMENT ORDER NO.32110969937/12- 13 DATED 31-3-2018 FOR THE ASSESSMENT YEAR 2012- 13 PASSED BY THE 1ST RESPONDENT TO KMCT MEDICAL COLLEGE HOSPITAL. EXHIBIT P3 AOF THE INTERIM ORDER DATED 4-5-2018 PASSED IN WP(C)NO.15106 OF 2018 BY THE HON'BLE HIGH COURT OF KERALA.

-45- APPENDIX OF WP(C) 19192/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE ISSUED ASSESSMENT ORDER FOR THE YEAR 2011-2012 DATED 11-5-2018 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER. EXHIBIT P2 THEOF THE INTERIM STAY ORDER IN WPC NO. 13930 OF 2018 DATED 13TH APRIL 2018. -46- APPENDIX OF WP(C) 21056/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE FOR THE YEAR 2014-15 DATED 04.04.2018 EXHIBIT P2OF THE NOTICE FOR THE YEAR 2015-16 DATED 04.04.2018 EXHIBIT P3OF THE NOTICE FOR THE YEAR 2016-17 DATED 04.04.2018 EXHIBIT P4OF THE REPLY DATED 18.06.2018 EXHIBIT P5OF THE REPLY DATED 18.06.2018 EXHIBIT P6OF THE REPLY DATED 18.06.2018 -47- APPENDIX OF WP(C) 21191/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF NOTICE NO.32063440689/2015-16 DATED 31/5/2018 EXHIBIT P2OF THE NOTICE NO.32063440689/2016-17 DATED 31/5/2018. -48- APPENDIX OF WP(C) 21195/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE PHOTOCOPY OF ORDER NO.32091156764 DATED 28/5/2018 OF THE FOURTH RESPONDENT EXHIBIT P2 THE PHOTOCOPY OF NOTICE OF DEMAND DATED 28/5/2018 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER'S PROPRIETORSHIP CONCERN.

-49- APPENDIX OF WP(C) 21392/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: COPY OF NOTICE ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-16 DATED 8.6.2018. EXHIBIT P1(A): COPY OF NOTICE ISSUED BY THE IST RESPONDENT FOR THE YEAR 2016-17 DATED 8.6.2018. EXHIBIT P2: COPY OF ORDER IN WPC(C) NO.14383/18 OF THIS HON'BLE COURT DATED 27.4.2018. -50- APPENDIX OF WP(C) 21459/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ORDER DATED APRIL 30, 2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25 (1) OF THE KVAT ACT.

-51- APPENDIX OF WP(C) 21594/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ORDER OF ASSESSMENT DATED MA7 26,2018 ISSUED BY THE 2ND RESPONDENT.

-52- APPENDIX OF WP(C) 21792/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY ANNUAL RETURN FOR THE YEAR 2015-16 EXHIBIT P2 COPY OF NOTICE DATED 16.05.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015 - 2016 U/S.25 EXHIBIT P2(A) COPY OF REVISED NOTICE DATED 12.06.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015 - 2016 U/S.25 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HONOURABLE COURT IN W.P.(C) NO. 13552 OF 2018 -53- APPENDIX OF WP(C) 22207/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER DATED 30-04-2016 PASSED BY THE 5TH RESPONDENT EXHIBIT P2OF THE ORDER DATED 17-02-2018 PASSED BY THE 6TH RESPONDENT EXHIBIT P3OF THE ORDER DATED 31-05-2018 PASSED BY THE 3RD RESPONDENT EXHIBIT P4OF THE INTERIM ORDER DATED 04-04-2018 PASSED IN AP(C) NO.11335/2018 ON THE FILE OF THIS HONOURABLE COURT EXHIBIT P5OF THE INTERIM ORDER DATED 04-05-2018 PASSED IN WP(C) NO.15084/2018 -54- APPENDIX OF WP(C) 22259/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:-OF THE NOTICE NO. 32081370974/2013-14 DATED 14/5/2018 -55- APPENDIX OF WP(C) 22391/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER NO. NIL U/S. 25(1) OF THE KVAT DATED 16.12.2017. EXHIBIT P2OF THE FORM NO. 10 REVENUE RECOVERY NOTICE RRCNO.2018/6563/07 DAED 19.06.2018 WITH ENGLISH TRANSLATION.

-56- APPENDIX OF WP(C) 22392/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 :OF THE NOTICE ISSUED UNDER S.67(1) OF THE KVAT ACT, BY THE 2ND RESPONDENT DATED 21-6- 2018 FOR THE YEAR 2015-2016. EXHIBIT P2 :OF THE NOTICE ISSUED UNDER S.67(1) OF THE KVAT ACT, BY THE 2ND RESPONDENT DATED 21-6- 2018 FOR THE YEAR 2016-2017. EXHIBIT P3 :OF THE NOTICE ISSUED UNDER S.67(1) OF THE KVAT ACT, BY THE 2ND RESPONDENT DATED 21-6- 2018 FOR THE YEAR 2017-2018. -57- APPENDIX OF WP(C) 23195/2018 PETITIONER'S/S EXHIBITS: EXT.P1-OF THE ASSESSMENT ORDER NO.32151403855/2011-12 DATED 28/4/2018 ISSUED BY THE 1ST RESPONDENT. EXT.P2OF THE ASSESSMENT ORDER NO.32151403855/2014-15 DATED 28/4/2018 ISSUED BY THE 1ST RESPONDENT. EXT.P3-OF THE NOTICE NO.32151403855/2014-15 DATED 26/5/2018 ISSUED BY THE 1ST RESPONDENT. EXT.P4-OF THE DEMAND NOTICE IN FORM 1 BEARING NO.RRC.B1/236.18-19 DATED 6/7/2018 ISSUED BY THE 4TH RESPONDENT. EXT.P5-OF THE DEMAND NOTICE IN FORM 1 BEARING NO.RRC.B1/237.18-19 DATED 6/7/2018 ISSUED BY THE 4TH RESPONDENT.

-58- APPENDIX OF WP(C) 23591/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 03/07/2018 UNDER RULES 38 AND 101 OF THE KVAT RULES, 2005. -59- APPENDIX OF WP(C) 23992/2018 PETITIONER'S/S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 30.10.2017 FOR THE YEAR 2015-16. EXT.P2: COPY OF THE APPELLATE ORDER ISSUED BY THE 4TH RESPONDENT DATED 21.04.2018 FOR THE YEAR 2015-16. EXT.P3: COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552 OF 2018. -60- APPENDIX OF WP(C) 24304/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER & DEMAND NOTICE FOR 2014-15 DATED 20.03.2018 ISSUED BY THE 1ST RESPONDENT.

-61- APPENDIX OF WP(C) 24383/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER DATED 30.06.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 2591) OF THE KVAT ACT, FOR THE YEAR 2011-12 EXHIBIT P2 AOF THE RECTIFICATION PETITION DATED 13.07.2018 SUBMITTEED BY THE PETITIONER BEFORE THE 2ND RESPONDENT

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.