M/S. K G S Nelson Paper Mill (P) LTD vs. Assistant Commissioner Of State Tax-I

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. 15932 of 2018 PETITIONER/S: AMINAS FUNCTIONS, DAMAS CENTRE NEAR TOWN BANK AUDITOREUM, THALASSERY REPRESENTED BY ITS PROPRIETOR SRI.B.MUHAMMED NIYAS. BY ADVS. SMT.M.K.HAJARA SMT.JESSY MANUEL RESPONDENT/S: 1 THE STATE TAX OFFICER, SECOND CIRCLE, S.G & S.T.DEPARTMENT, THALASSERY-670 104. 2 THE SPECIAL DEPUTY TAHSILDAR REVENUE RECOVERY, THALASSERY. 3 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 4 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002. 5 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI. 6 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARIAT MINISTRY OF FINANCE DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI. BY ADVS. GOVERNMENT PLEADER SRI.M.N.MANMADAN, CGC SRI.M.N.MANMADAN CGC WPC No.15932/2018 & 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).14253/2018, WP(C).16245/2018, WP(C).16445/2018, WP(C).16849/2018, WP(C).17650/2018, WP(C).17948/2018, WP(C).18247/2018, WP(C).18454/2018, WP(C).19522/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).30545/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).39457/2018, WP(C).39458/2018, WP(C).39852/2018, WP(C).39854/2018, WP(C).40856/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 14253 of 2018 PETITIONER/S: M/S. CORPORATE BUSINESS SOLUTION 18/11-6C, 2ND FLOOR, A & T COMPLEX,STADIUM BYE PASS ROAD, PALAKKAD,REPRESENTED BY ITS MANAGING PARTNER,SRI.JAYARAJ P.MENON BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER (FORMERLY COMMERCIAL TAX OFFICER),STATE GOODS AND SERVICE TAX DEPARTMENT,II 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 5 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES,PALAKKAD- 678 001 BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.R.HARISHANKAR SC CENTRAL BOARD OF EXCISE AMP CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC No.15932/2018 & conn.cases 4 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 16245 of 2018 PETITIONER/S: RAVEENDRA KUMAR S/O.DIVAKARAN NAIR, AGED 54, PROPRIETOR,BANGALORE GRANITE COMPANY, PONGUMOODU,NEYYATTINKARA, THIRUVANANTHAPURAM. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENT/S: 1 INTELLIGENCE OFFICER OFFICE OF THE INTELLIGENCE OFFICER,SQUAD NO.III, COMMERCIAL TAXES,THIRUVANANTHAPURAM AT NEYYATTINKARA - 695 002. 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT, TAX TOWERS,THIRUVANANTHAPURAM - 695 001. 3 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 5 ASSISTANT COMMISSIONER SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 002. 6 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NORTH BLOCKNEW DELHI - 110 001. BY ADVS. WPC No.15932/2018 & conn.cases 6 SRI.B.PREM KUMAR, CGC SRI.B.PREM 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).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 16445 of 2018 PETITIONER/S: BHOSALE DHARMARAJ GANGADHAR SOORAJ BHAVAN, VARIKUZHIYIL PO,MANIPURAM, KODUVALLY-673 572. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT/S: 1 INTELLIGENCE OFFICER (IB)-I COMMERCIAL TAXES, KOZHIKODE-673 005. 2 STATE TAX OFFICER 4TH CIRCLE, STATE GOODS & SERVICE TAX DEPT.,KOZHIKODE-673 005. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPT., THIRUVANANTHAPURAM-695 001. 4 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 5 CENTRAL BOARD OF EXCISE CUSTOMS DEPT. OF REVENUE, MINISTRY OF FINANCE,GOVT. OF INDIA, NEW DELHI-110 001. 6 DEPUTY TAHSILDAR REV. RECOVERY THAMARASSERRY, KOZHIKODE DISTRICT-673 305. BY ADVS. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND WPC No.15932/2018 & conn.cases 8 CUSTOMS 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).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 16849 of 2018 PETITIONER/S: M/S.REGAL REALTORS & PROJECTS (INDIA) PVT LTD DOOR NO.50/2360, ZEREENA, RALWAY STATION ROAD,EDAPPILLY P.O., KOCHI-682 024, REPRESENTED BYITS DIRECTOR, MICHEALLE FATHIMA NIAZ. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER (WC & LT) DEPARTMENTOF COMMERCIAL TAXES, CLAS TOWER,OLD RAILWAY STATION ROAD, ERNAKULAM-682 018. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,KARAMANA P.O., THIRUVANANTHAPURAM DISTRICT-695 001. 3 THE SECRETARY GOVERNEMNT OF KERALA, TAXES DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM DISTRICT-695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. BY ADVS. SMT.SINDHUMOL.T.P., CGC SMT.SINDHUMOL.T.P. CGC ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC No.15932/2018 & conn.cases 10 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 17650 of 2018 PETITIONER/S: M/S. COMFY SHOE MAKERS PVT. LTD. CENTRE SQUIRE, 6284- SHOP NO. 106, FIRST FLOOR, MG ROAD, ERNAKULAM, REPRESENTED BY ITS GENERAL MANAGER, MR. NAHAS KHAN BY ADVS. SRI.A.KUMAR SMTG.MINI(1748) SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENT/S: 1 STATE OF KERALAA REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM- 695001. 2 THE UNION OF INDIA REPRESENTED BY THE COMMISSIONER & SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI- 110001. 3 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 4 THE COMMERCIAL TAX OFFICER COMMERCIAL TAXES, 2ND CIRCLE, ERNAKULAM- 682016. 5 THE STATE TAX OFFICER COMMERCIAL TAX OFFICE, KVAT 2ND CIRCLE, ERNAKULAM- 682016. WPC No.15932/2018 & conn.cases 12 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).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 17948 of 2018 PETITIONER/S: M/S. PAYYANNUR GOLD KELOTH,PAYYANNUR,KANNUR DT.REPRESENTED BY ITS MANAGING PARTNER SRI SUBIAR.K,PIN-671350. BY ADV. SRI.DALE P.KURIEN RESPONDENT/S: 1 STATE TAX OFFICER PAYYANNUR,KANNUR. 2 THE COMMERCIAL TAX OFFICER PAYYANNUR. 3 SPECIAL DEPUTY TEHSILDARRR HOSDURG TALUK. BY ADV. GOVERNMENT PLEADER 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).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & conn.cases 14 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. 18247 of 2018 PETITIONER/S: M/S STEEL EMPORIUM SOUTH BAZAR, KAKKAD ROAD, KANNUR DISTRICT,REPRESENTED BY ITS PROPRIETOR, SHRI. K.V. MUHAMMED RAIZE. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN SRI.R.BHASKARA KRISHNAN SRI.V.P.NARAYANAN RESPONDENT/S: 1 THE STATE TAX OFFICER IIIRD CIRCLE, STATE GST DEPARTMENT, KANNUR-673001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. 3 THE STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695002. BY ADV. GOVERNMENT PLEADER 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).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 18454 of 2018 PETITIONER/S: GIREESHKUMAR K.S AGED 46 YEARS PROPRIETOR, M/S. UNIBIZ TILES AND SANITARIES, VELIYAM, KOTTARAKKARA, KOLLAM DISTRICT. BY ADVS. SRI.BOBBY JOHN SRI.S.AJAYGHOSH KUMAR RESPONDENT/S: 1 THE COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN-695002. 2 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 THE COMMERCIAL TAX OFFICER KOTTARAKKARA, COMMERCIAL TAXES DEPARTMENT, (NOW STATE GOODS AND SERVICE TAX DEPARTMENT), KOTTARAKKARA, KOLLAM DISTRICT, PIN-691002. 4 THE TAHSILDAR RR KOLLAM, PIN-691001. 5 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE), CENTRAL SECRETARIAT, NEW DELHI-110001. WPC No.15932/2018 & 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).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 19522 of 2018 PETITIONER/S: M/S. SAMSCO TRADERS DOOR NO. 6/28, MELE PATTAMBI,PATTAMBI, REPRESENTED BY ITS MANAGING PARTNER, MOHAMMED ASLAM K.P BY ADVS. SMT.S.K.DEVI SRI.SHANMUGHAM D. JAYAN RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER PATTAMBI - 679 104. 2 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 3 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. 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 WPC No.15932/2018 & CONN.CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & conn.cases 18 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. 28933 of 2018 PETITIONER/S: M.M.NAGALINGA NADAR AGED 61 YEARS M.M.N.MANICKAVEL SONS, NO.1124/879, SWATHI, POORAM NAGAR, CANTONMENT NORTH, KOLLAM-691001, A REGISTERED PARTNERSHIP FIRM,RE PRESENTED BY SRI.M.MATHAVAN PARTNER BY ADVS. SRI.E.P.GOVINDAN SMT.DEEPA G. RESPONDENT/S: 1 THE ASST.COMMISSIONER III (ASST) SPECIAL CIRCLE, STATE GOODS AND SERVICE TAXES, TAX COMPLEX, ASRAMAM, KOLLAM-691002. 691002 2 THE COMMISSIONER OF STATE TAXES TAX TOWERS, KARAMANA, TRIVANDRUM 695002. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM 695001. 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).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 28940 of 2018 PETITIONER/S: V.ANOOP AGED 42 YEARS PROPRIETOR, M/S.ECO COOLING SOLUTIONS, 10/646, 1ST FLOOR, MAROTTIKALAS AMINA TOWER, MANJUMMEL, ERNAKULAM DISTRICT. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, COMMERCIAL TAXES, KVAT CIRCLE I, KALAMASSERY AT CIVIL STATION, KAKKANAD - 682 030. 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 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., WPC No.15932/2018 & conn.cases 20 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 30545 of 2018 PETITIONER/S: M/S. K G S NELSON PAPER MILL (P) LTD THOTTAKOM KARUKUTTY PO ANGAMALY ERNAKULAM 683576 REPRESENTED BY PRABHU K AUTHORIZED SIGNATORY BY ADVS. P.S SOMAN PULLADAN SMT.T.RADHAMANY RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF STATE TAX-I STATE GOODS AND SERVICE TAX DEPARTMENT SPECIAL CIRCLE MATTANCHERRY AT ALUVA-683501 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695001. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. BY ADV. SRI.R.HARISHANKAR ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC No.15932/2018 & conn.cases 22 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 39253 of 2018 PETITIONER/S: M/S. NANDANAM ENTERPRISES CHAMPANNUR KAVALA, MEKKAD P.O., ANGAMALY, ERNAKULAM REPRESENTED BY ITS PROPRIETOR SRI.M.D.RAGEESH. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV RESPONDENT/S: 1 THE INTELLEGENCE OFFICER SQUAD NO.II, SGST DEPARTMENT, MATTANCHERRY AT KARUKUTTY-683 576. 2 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. 4 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, 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., SR. SC. SRI. SREELAL N. WARRIER WPC No.15932/2018 & conn.cases 24 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 39258 of 2018 PETITIONER/S: POTHEN MOTORS (P) LTD(POTHENS HUNDAI), MARUTHOOR, MANNAMTHALA POST, THIRUVANANTHAPURAM, PINCODE-695 015, REPRESENTED BY ITS MANAGING DIRECTOR ASHOK HARRY POTHEN, RESIDING AT FLAT NO.2A AND 2B, KOWDIAR MANOR, JAWAHAR NAGAR, KAWDIAR POST, THIRUVANANTHAPURAM, PIN-695 003. BY ADVS. SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR RESPONDENT/S: 1 STATE TAX OFFICER, SQUAD NO.VII, STATE GST DEPARTMENT, THIRUVANANTHAPURAM AT NEYYATTINKARA, PIN-695 121. 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 AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI, PIN-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC No.15932/2018 & conn.cases 26 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 39457 of 2018 PETITIONER/S: MEDITECH CORPORATION, AZAD ROAD, KALOOR, KOCHI - 682 017, (NEW ADDRESS MASJID LANE-2, ELAMAKKARA, KOCHI - 682 026) (REPRESENTED BY SRI.ABDUL RAHIM, PROPRIETOR). BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, KVAT CIRCLE-II, KALAMASSERY AT MINI CIVIL STATION, KAKKANAD, KOCHI - 682 030. 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 002. 4 INSPECTING ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KAKKANAD, KOCHI - 682 030. 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).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & conn.cases 28 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. 39458 of 2018 PETITIONER/S: M/S ROAMING INDIA 10/188(13), KUNNATH COMPLEX, DIARA STREET, PALAKKAD, REP. BY ITS PROPRIETOR, SRI.SHAJEEDHA, AGED 43 YEARS, W/O.RAFEEQUE. BY ADV. SRI.C.K.SREEJITH RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER OFFICE OF THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, PALAKKAD - 678 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT OF KERALA, TRIVANDRUM - 695 001. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. 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. 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., WPC No.15932/2018 & conn.cases 29 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & conn.cases 30 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. 39852 of 2018 PETITIONER/S: JAYAPRAKASH P.V., AGED 46 YEARS PROPRIETOR,J.P.AGENCIES,R NO,1/782,PATTAMBI ROAD,KOOTTANAD,PALAKKAD. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.ANTONY JONES RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE TAX OFFICE,STATE GOODS AND SERVICE TAX DEPARTMENT,PATTAMBI,PALAKKAD (DIST)-679 303. 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. 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).40856/2018, WP(C).39854/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 39854 of 2018 PETITIONER/S: ALEN FAB AGED 34 YEARS PAZHAYIRICKAL HOUSE, MALAYIDAMTHURUTH.P.O., ERNAKULAM-683561, REPRESENTED BY PROPRIETOR SRI. P C JOSEPH. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM- 682018. 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. 4 DEPUTY TAHSILDAR, KUNNATHUNADU TALUK-683543. 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., WPC No.15932/2018 & conn.cases 32 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).40856/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 40856 of 2018 PETITIONER/S: M/S LEGACY HABITATS INDIA (P) LTD., WESTEND MAIL, CHEROOTTY ROAD, CALICUT, REPRESENTED BY ITS MANAGING PARTNER, SERFRAZ ABDUL GAFOOR, S/O. ABDUL GAFOOR, AGED 44, 6D LEO PARADISE, P.T USHA ROAD, CALICUT 673 032. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENT/S: 1 STATE TAX OFFICER (WORKS CONTRACT) GST, STATE GOODS AND SERVICES TAX DEPARTMENT, KOZHIKODE, KERALA. 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM 695 001. 3 THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM 695 001 4 SECRETARY, 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., WPC No.15932/2018 & conn.cases 34 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & conn.cases 35