BharatTaxGST

M/S. Das Builders vs. The Commercial Tax Officer

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WP(C)/19596/2018HC KeralaGSTCNR KLHC01051183201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU30 pages
For Respondent: ADDL. AG K.K. RAVINDRANATH

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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. 16195 of 2018 PETITIONER/S: SHABARI COTTON PVT.LTD. ATTADAPPA, CHALAKKUNNU, KANNUR DISTRICT, REPRESENTED BY ITS DIRECTOR, C.V.SHABARIDAS. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENT/S: 1 STATE TAX OFFICER THIRD CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, KANNUR, PIN-670002. 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: 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).16141/2018, WP(C).19125/2018, WP(C).19596/2018, WP(C).19724/2018, WP(C).19725/2018, WP(C).20143/2018, WP(C).21089/2018, WP(C).21150/2018, WP(C).21312/2018, WP(C).24752/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.16195 of 2018 2 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.16141 of 2018 PETITIONER/S: SINOJ M.S, AGED 36 YEARS, PROPRIETOR, M/S. MUNDAKKAL JEWELLERY, KANNALLOOR, KOLLAM DISTRICT. BY ADV. SRI.BOBBY JOHN RESPONDENT/S: 1 THE COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT, KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM,PIN - 695 002. 2 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 3 THE STATE TAX OFFICER KUNDARA,STATE GOODS AND SERVICE TAX DEPARTMENT,KUNDARA, KOLLAM DISTRICT, PIN 691 501. 4 THE TAHSILDAR (RR) KOLLAM, PIN: 691 001. 5 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT(REVENUE) CENTRAL SECRETARIAT,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.16195 of 2018 3 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24752/2018, WP(C).21312/2018, WP(C).21150/2018, WP(C).21089/2018, WP(C).20143/2018, WP(C).19725/2018, WP(C).19724/2018, WP(C).19596/2018, WP(C).19125/2018, WP(C).16195/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.16195 of 2018 4 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. 19125 of 2018 PETITIONER/S: J.ABDUL VAHEED, PROPRIETOR, KURUDANTAYYATHU, KADATHOOR, THAZHAVA, KOLLAM DISTRICT. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER (WORKS CONTRACT), ASRAMOM, KOLLAM,PIN-691 002. 2 THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ASRAMOM, KOLLAM, PIN-691 002. 3 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT 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.16195 of 2018 5 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24752/2018, WP(C).21312/2018, WP(C).21150/2018, WP(C).21089/2018, WP(C).20143/2018, WP(C).19725/2018, WP(C).19724/2018, WP(C).19596/2018, WP(C).16141/2018, WP(C).16195/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.16195 of 2018 6 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. 19596 of 2018 PETITIONER/S: M/S. DAS BUILDERS, NR. AZHATHRIKOVIL TEMPLE: NELLIKODE: KOZHIKODE: 673 016.REP. BY SHAM SUDHEER DAS: MANAGING PARTNER. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER [WORKS CONTRACT & LUXURY] DEPT. OF COMMERCIAL TAXES,KOZHIKODE - 673 006. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPT. THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPT. OF REVENUE, MINISTRY OF FINANCE,GOVT OF INDIA, NEW DELHI : 110 001. BY ADVS. SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.RAJESH B. 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.16195 of 2018 7 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24752/2018, WP(C).21312/2018, WP(C).21150/2018, WP(C).21089/2018, WP(C).20143/2018, WP(C).19725/2018, WP(C).19724/2018, WP(C).19125/2018, WP(C).16141/2018, WP(C).16195/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.16195 of 2018 8 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. 19724 of 2018 PETITIONER/S: S.K.AGENCIES DOOR NO. XIX/744, OLD MARKET ROAD,ALUVA - 683 101, REPRESENTED BY MANAGING PARTNER SR. ASHIK S.H. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT,SPECIAL CIRCLE, MATTANCHERY AT ALUVA - 683 101. 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 - 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).24752/2018, WP(C).21312/2018, WP(C).21150/2018, WP(C).21089/2018, WP(C).20143/2018, WP(C).19725/2018, WP(C).19596/2018, WP(C).19125/2018, WP(C).16141/2018, WP(C).16195/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.16195 of 2018 9 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 19725 of 2018 PETITIONER/S: DEZIRA PROJECTS AND REALTORS PVT. LTD. 1ST FLOOR, DOOR NO.IX/534D, DEVIKRIPA COMPLEX, NH- 49, MARADU, ERNAKULAM-682034, REPRESENTED BY ITS MANAGING DIRECTOR, SRI.SUNNY PAUL. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (WORKS CONTRACT) OFFICE OF THE DEPUTY COMMISSIONER, SGST DEPARTMENT, 9TH FLOOR, REVENUE TOWER, ERNAKULAM-682011. 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. 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).24752/2018, WP(C).21312/2018, WP(C).21150/2018, WP(C).21089/2018, WP(C).20143/2018, WP(C).19724/2018, WP(C).19596/2018, WP(C).19125/2018, WP(C).16141/2018, WP(C).16195/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.16195 of 2018 10 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. 20143 of 2018 PETITIONER/S: COREL INDUSTRIES, 7/445-2, KOCHANGADI, MATTANCHERY, KOCHI-682 002,REPRESENTED BY RUBEENA N.A., PROPRIETOR, COREL INDUSTRIES. BY ADVS. SRI.K.M.CHERIAN SRI.LIJO VARGHESE SRI.P.M.GIRIJAVALLABHAN RESPONDENT/S: 1 THE STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICES TAX, 2ND CIRCLE, BAZAR ROAD, MATTANCHERY, KOCHI-682 002. 2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM-695 001. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, 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. SMT.A.SREEKALA, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SMT.A.SREEKALA SC CENTRAL BOARD OF EXCISE AMP CUSTOMS WPC No.16195 of 2018 11 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).24752/2018, WP(C).21312/2018, WP(C).21150/2018, WP(C).21089/2018, WP(C).19725/2018, WP(C).19724/2018, WP(C).19596/2018, WP(C).19125/2018, WP(C).16141/2018, WP(C).16195/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.16195 of 2018 12 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. 21089 of 2018 PETITIONER/S: THEKKADY SPICE VALLEY HOLIDAY HOTEL SPICE VALLEY RESORT, 1ST MILE, KUMALY-685 509,REPRESENTED BY BOBBY ANTONY, PROPRIETOR, THEKKADY SPICE VALLEY HOLIDAY HOTEL. BY ADVS. SRI.K.M.CHERIAN SRI.R.RAMAKRISHNAN POTTY SRI.V.P.SABU RESPONDENT/S: 1 THE STATE TAX OFFICER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, IDUKKI, KATTAPPARA-685 515. 2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM-695 001. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, 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. SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.PREETHA S. NAIR SC CENTRAL BOARD OF EXCISE AND CUSTOMS WPC No.16195 of 2018 13 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).24752/2018, WP(C).21312/2018, WP(C).21150/2018, WP(C).20143/2018, WP(C).19725/2018, WP(C).19724/2018, WP(C).19596/2018, WP(C).19125/2018, WP(C).16141/2018, WP(C).16195/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.16195 of 2018 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. 21150 of 2018 PETITIONER/S: S.SOMANATHAN NAIR AGED 79 YEARS PROPRIETOR,BHAVANI JEWELLERS,HARIPAD, ALAPPUZHA DISTRICT. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER HARIPAD,ALAPPUZHA DISTRICT- 690 514. 2 THE STATE TAX OFFICER HARIPAD,ALAPPUZHA DISTRICT- 690 514. 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).24752/2018, WP(C).21312/2018, WP(C).21089/2018, WP(C).20143/2018, WP(C).19725/2018, WP(C).19724/2018, WP(C).19596/2018, WP(C).19125/2018, WP(C).16141/2018, WP(C).16195/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.16195 of 2018 15 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21312 of 2018 PETITIONER/S: MUHAMMAD RAFEEQ,AGED 47 YEARS, S/O MUHAMMED ISMAIL, PROPRIETOR, MUBARAQ TV SHOWROOM, AJM COMPLEX, COURT ROAD, ALATHUR, PALAKKAD. BY ADV. SRI.JACOB SEBASTIAN RESPONDENT/S: 1 STATE OF KERALA & BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, TRIVANDRUM 695 001. 2 THE STATE TAX OFFICER, ALATHUR, PALAKKAD DISTRICT 678 541 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM 695 001. 4 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 WP(C).24752/2018, WP(C).21150/2018, WP(C).21089/2018, WP(C).20143/2018, WP(C).19725/2018, WP(C).19724/2018, WP(C).19596/2018, WP(C).19125/2018, WP(C).16141/2018, WP(C).16195/2018, THE COURT ON THE SAME DAY WPC No.16195 of 2018 16 DELIVERED THE FOLLOWING: 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. 24752 of 2018 PETITIONER/S: ABDUL AZEEZ AGED 58 YEARS, S/O KUNJADAN HAJEE, RESIDIGN AT VELLATHURE HOUSE, THRIKANDIYUR, TIRUR (PROPRIETOR, VELLATHORE JEWELLERS, THRIKKANDIYUR, TIRUR) BY ADV. SRI.K.SHAJ RESPONDENT/S: 1 THE SECRETARY, TAXES GOVT. 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 SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM- 695 001 4 THE ASSISTANT COMMISSIONER OF STATE TAX OFFICE OF THE ASSISTANT COMMISSIONER OF STATE TAX,STATE GST DEPARTMENT, SPECIAL CIRCLE, PALAKKAD, PALAKKAD DISTRICT- 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., WPC No.16195 of 2018 17 SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21312/2018, WP(C).21150/2018, WP(C).21089/2018, WP(C).20143/2018, WP(C).19725/2018, WP(C).19724/2018, WP(C).19596/2018, WP(C).19125/2018, WP(C).16141/2018, WP(C).16195/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.16195 of 2018 18

JUDGMENT [ WP(C) 16195/2018 ,WP(C).16141/2018 ,WP(C).19125/2018 ,WP(C).19596/2018 ,WP(C).19724/2018 ,WP(C).19725/2018 ,WP(C).20143/2018 ,WP(C).21089/2018 ,WP(C).21150/2018 ,WP(C).21312/2018 ,WP(C).24752/2018 ] 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

WPC No.16195 of 2018 19 APPENDIX OF WP(C) 16195/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2013-14. EXHIBIT P2 COPY OF REGISTRATION CERTIFICATE DATED 6- 07-2015 UNDER THE SERVICE TAX LAW. EXHIBIT P3 COPY OF TRADING AND PROFIT AND LOSS ACCOUNT FOR THE YEAR 2013-2014. EXHIBIT P4 COPY OF NOTICE DATED 3-04-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14. EXHIBIT P5 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WP(C)NO.13552 OF 2018. WPC No.16195 of 2018 20 APPENDIX OF WP(C) 16141/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 12.03.2018, FOR THE YEAR 2012-13 PASSED BY THE 3RD RESPONDENT. EXHIBIT P2OF THE INTERIM ORDER DATED 04.04.2018, PASSED BY THIS HON'BLE COURT IN W.P(C) NO. 11335/2018. WPC No.16195 of 2018 21 APPENDIX OF WP(C) 19125/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF ORDER DATED 30.11.2017 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15. EXHIBIT P3 COPY OF APPEAL MEMORANDUM FILED AGAINST EXT.P2 BEFORE THE 2ND RESPONDENT. EXHIBIT P4 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.13552 OF 2018. WPC No.16195 of 2018 22 APPENDIX OF WP(C) 19596/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 PHOTOCOPY OF ORDER IN WP(C) NO. 11335 OF 2018 DT. 04.04.2018. EXHIBIT P2 PHOTOCOPY OF ORDER U/S 25(1) FOR 2012 .13 DT 28.06.2017. WPC No.16195 of 2018 23 APPENDIX OF WP(C) 19724/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1OF THE NOTICE DATED 23/03/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT-P2OF THE REPLY DATED 13/04/2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT-P3OF THE ASSESSMENT ORDER DATED 26/05/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT-P4OF THE INTERIM ORDER DATED 13/04/2018 ISSUED IN W.P(C) 13552/2018

WPC No.16195 of 2018 24 APPENDIX OF WP(C) 19725/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1- COPY OF ANNUAL RETURN FOR THE YEAR 2011-12. EXHIBIT P1(A)- COPY OF ANNUAL RETURN FOR THE YEAR 2012-13. EXHIBIT P2- COPY OF NOTICE DATED 22/05/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P2(A)- COPY OF NOTICE DATED 22/05/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P3- COPY OF INTERIM ORDER DATED 13/04/2018 ISSUED BY THIS HON'BLE COURT IN W.P. (C)NO.13552 OF 2018. WPC No.16195 of 2018 25 APPENDIX OF WP(C) 20143/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE NO.32150650869/2011-12 DATED 30.04.2018. EXHIBIT P2OF THE PRE-ASSESSMENT NOTICE NO.32150650869/2012-13 DATED 30.04.2018. EXHIBIT P3OF THE PRE-ASSESSMENT NOTICE NO.32150650869/2013-14 DATED 30.04.2018. EXHIBIT P4OF THE PRE-ASSESSMENT NOTICE NO.32150650869/2016-17 DATED 30.04.2018. WPC No.16195 of 2018 26 APPENDIX OF WP(C) 21089/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32063423512/2013-14 DATED 05.03.2018. EXHIBIT P2OF THE ASSESSMENT ORDER NO.32063423512/2015-16 DATED 05.03.2018. WPC No.16195 of 2018 27 APPENDIX OF WP(C) 21150/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 16.5.2014 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 8(F) OF THE ACT FOR THE YEAR 2014-2015 EXHIBIT P1(A) COPY OF ORDER DATED 19.05.2015 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 8(F) OF THE ACT FOR THE YEAR 2015-2016 EXHIBIT P1(B) COPY OF ORDER DATED 7.6.2016 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 8(F) OF THE ACT FOR THE YEAR 2016-2017 EXHIBIT P2 COPY OF ORDER DATED 31.1.2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P2(A) COPY OF ORDER DATED 31.1.2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P2(B) COPY OF ORDER DATED 31.1.2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P3 COPY OF LETTER DATED 25.2.2017 FILED BY THE PETITIONER IN RESPECT OF EXT.P2 ORDER EXHIBIT P3(A) COPY OF LETTER DATED 25.2.2017 FILED BY THE PETITIONER IN RESPECT OF EXT.P2A ORDER EXHIBIT P3(B) COPY OF LETTER DATED 25.2.2017 FILED BY THE PETITIONER IN RESPECT OF EXT.P2B ORDER EXHIBIT P4 COPY OF NOTICE DATED 26.3.2018 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P4(A) COPY OF NOTICE DATED 26.3.2018 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P4(B) COPY OF NOTICE DATED 26.3.2018 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P5 COPY OF NOTICE DATED 29.5.2018 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P5(A) COPY OF NOTICE DATED 29.5.2018 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P5(B) COPY OF NOTICE DATED 29.5.2018 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2016-17

WPC No.16195 of 2018 28 EXHIBIT P6 COPY OF LETTER DATED 31.5.2018 OF THE 2ND RESPONDENT ADDRESSED TO THE PETITIONER EXHIBIT P7 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO 13552/2018

WPC No.16195 of 2018 29 APPENDIX OF WP(C) 21312/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER DATED MARCH 17, 2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25 (1) OF THE KVAT ACT.

WPC No.16195 of 2018 30 APPENDIX OF WP(C) 24752/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE PHOTOCOPY OF NOTICE DATED 25-06-2018 UNDER SECTION 25(1) OF THE KVAT ACT, 2003 IN RESPECT OF THE ASSESSMENT YEAR 2013-2014 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER'S SOLE PROPRIETORSHIP CONCERN. EXHIBIT P2 THE PHOTOCOPY OF NOTICE DATED 25-06-2018 UNDER SECTION 25(1) OF THE KVAT ACT, 2003 IN RESPECT OF THE ASSESSMENT YEAR 2014-2015 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER'S SOLE PROPRIETORSHIP CONCERN. EXHIBIT P3 THE PHOTOCOPY OF NOTICE DATED 25-06-2018 UNDER SECTION 25(1) OF THE KVAT ACT, 2003 IN RESPECT OF THE ASSESSMENT YEAR 2015-2016 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER'S SOLE PROPRIETORSHIP CONCERN. EXHIBIT P4 THE PHOTOCOPY OF NOTICE DATED 25-06-2018 UNDER SECTION 25(1) OF THE KVAT ACT, 2003 IN RESPECT OF THE ASSESSMENT YEAR 2016-2017 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER'S SOLE PROPRIETORSHIP CONCERN. Css/

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