BharatTaxGST

Sri.Shinas A. vs. Assistant Commissioner-1

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WP(C)/22001/2018HC KeralaGSTCNR KLHC01053588201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU50 pages
For Petitioner: SRI.S.ANIL KUMAR (TRIVANDRUM), SRI.M.RAJAGOPALFor Respondent: SRI.V.P.NARAYANAN, SMT.DIVYA RAVINDRAN

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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. 24371 of 2018 PETITIONER: M.A.HAKKIM AGED 66 YEARS, PROPRIETOR, WOOD SHADE, KARAMCODE, CHATHANOOR, KOLLAM DISTRICT. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 STATE TAX OFFICER, KOLLAM WORKS CONTRACT, SGST DEPARTMENT, ASRAMOM, KOLLAM - 691 002. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 3 UNION 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).14846/2018, WP(C).16046/2018, WP(C).18048/2018, WP(C).19005/2018, WP(C).20046/2018, WP(C).21602/2018, WP(C).21646/2018, WP(C).21650/2018, WP(C).22001/2018, WP(C).22050/2018, WP(C).22248/2018, WP(C).22601/2018, WP(C).24021/2018, WP(C).24022/2018, -2- WP(C).No. 24371 of 2018 & CONN. CASES WP(C).24226/2018, WP(C).24375/2018, WP(C).24453/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -3- WP(C).No. 24371 of 2018 & CONN. CASES 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. 14846 of 2018 PETITIONER: M/S.BOMBAY COLONY WELFARE ASSOCIATION (REGD.) CHAKKALAKUNDU, PALAPPURAM, OTTAPPALAM-679 103,PALAKKAD DISTRICT, REPRESENTED SHRI.K.RAVINDRAN,ITS ACTING PRESIDENT. BY ADVS. SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENTS: 1 THE SALES TAX OFFICER (INVESTIGATION BRANCH) STATE GST DEPARTMENT, KERALA, PALAKKAD-678 001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER KILLIPALAM KARAMANA P.O., THIRUVANANTHAPURAM-695 002. 3 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 4 THE COMMISSIONER OF COMMERCIAL TAXES PUBLIC OFFICE BUILDING, VIKAS BHAVAN P.O.,THIRUVANANTHAPURAM-695 033. 5 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 002. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -4- WP(C).No. 24371 of 2018 & CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24453/2018, WP(C).24226/2018, WP(C).24022/2018, WP(C).24021/2018, WP(C).22248/2018, WP(C).22050/2018, WP(C).21646/2018, WP(C).21650/2018, WP(C).20046/2018, WP(C).18048/2018, WP(C).16046/2018, WP(C).19005/2018, WP(C).21602/2018, WP(C).22001/2018, WP(C).22601/2018, WP(C).24375/2018, WP(C).24371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -5- WP(C).No. 24371 of 2018 & CONN. CASES 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. 16046 of 2018 PETITIONER: M/S SACHIN TRADERS PROPERIETARY CONCERN, K.P. 10/245A, KODIYATHOOR, THOTTUMUKKOM REPRESENTED BY ITS MANAGER MR..ABDULLA. BY ADVS. SMT.K.LATHA SMT.M.K.HAJARA SRI.C.RAMACHANDRAN RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAXES, 4TH CIRCLE, KOZHIKODE 673 001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA PO, 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 DEPUTY TAHASILDAR REVENUE RECOVERY COLLECTORATE OFFICE, KOZHIKODE 673 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS -6- WP(C).No. 24371 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24453/2018, WP(C).24226/2018, WP(C).24022/2018, WP(C).24021/2018, WP(C).22248/2018, WP(C).22050/2018, WP(C).21646/2018, WP(C).21650/2018, WP(C).20046/2018, WP(C).18048/2018, WP(C).14846/2018, WP(C).19005/2018, WP(C).21602/2018, WP(C).22001/2018, WP(C).22601/2018, WP(C).24375/2018, WP(C).24371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -7- WP(C).No. 24371 of 2018 & CONN. CASES 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. 18048 of 2018 PETITIONER: M.V.SIVADAS AGED 44 YEARS M/S.PRIDE JEWELLERY, VVR PREMIER,MARKET BUILDING, NO. VP X/517,VADAKKANCHERRY, PALAKKAD DISTRICT BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, ALATHUR 678 541 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAURAM, 695 001 3 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. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.PREETHA S. NAIR SC CENTRAL BOARD OF EXCISE AND -8- WP(C).No. 24371 of 2018 & CONN. CASES CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24453/2018, WP(C).24226/2018, WP(C).24022/2018, WP(C).24021/2018, WP(C).22248/2018, WP(C).22050/2018, WP(C).21646/2018, WP(C).21650/2018, WP(C).20046/2018, WP(C).16046/2018, WP(C).14846/2018, WP(C).19005/2018, WP(C).21602/2018, WP(C).22001/2018, WP(C).22601/2018, WP(C).24375/2018, WP(C).24371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -9- WP(C).No. 24371 of 2018 & CONN. CASES 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. 19005 of 2018 PETITIONER: V.V. GOVINDARAJ M/S. SENTHILKUMAR SAW MILL, VELANTHAVALAM, PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT, CHITTUR-678 101. 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-110 001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP CUSTOMS -10- WP(C).No. 24371 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24453/2018, WP(C).24226/2018, WP(C).24022/2018, WP(C).24021/2018, WP(C).22248/2018, WP(C).22050/2018, WP(C).21646/2018, WP(C).21650/2018, WP(C).20046/2018, WP(C).18048/2018, WP(C).16046/2018, WP(C).14846/2018, WP(C).21602/2018, WP(C).22001/2018, WP(C).22601/2018, WP(C).24375/2018, WP(C).24371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -11- WP(C).No. 24371 of 2018 & CONN. CASES 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. 20046 of 2018 PETITIONER: SUN ENERY SYSTEM AND SERVICES CC 43/992B, KARIPPATTU HOUSE, WELCOME ROAD, AYYAPPANKAVU EAST, KOCHI-682018, REPRESENTED BY EKAMBARAM N., PROPRIETOR, SUN ENERGY SYSTEMS AND SERVICES. BY ADVS. SRI.K.M.CHERIAN SRI.R.RAMAKRISHNAN POTTY SRI.V.P.SABU RESPONDENTS: 1 THE ASST. COMMISSIONER (WC) DEPARTMENT OF STATE GOODS AND SERVICE TAX, 9TH FLOOR, REVENUE TOWER, KOCHI-682 011. 2 THE COMMISSIONER, DEPARTMENT OF STATE GOODS AND SERVICE 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-110001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS -12- WP(C).No. 24371 of 2018 & CONN. CASES 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).24453/2018, WP(C).24226/2018, WP(C).24022/2018, WP(C).24021/2018, WP(C).22248/2018, WP(C).22050/2018, WP(C).21646/2018, WP(C).21650/2018, WP(C).18048/2018, WP(C).16046/2018, WP(C).14846/2018, WP(C).19005/2018, WP(C).21602/2018, WP(C).22001/2018, WP(C).22601/2018, WP(C).24375/2018, WP(C).24371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -13- WP(C).No. 24371 of 2018 & CONN. CASES 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. 21602 of 2018 PETITIONER: LOHASHILPI ASSOCIATES 3/46-B VATTOLIKUNNU COLONY ROAD,KARIKUNDIL, CHALAVARA,REPRESENTED BY ITS MANAGING PARTNERSRI.JAYA D. AVANOOR. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT,OTTAPPALAM, PALAKKAD-679 104. 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, MINISTERY 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).24453/2018, WP(C).24226/2018, WP(C).24022/2018, WP(C).24021/2018, WP(C).22248/2018, WP(C).22050/2018, WP(C).21646/2018, WP(C).21650/2018, WP(C).20046/2018, WP(C).18048/2018, WP(C).16046/2018, WP(C).14846/2018, WP(C).19005/2018, WP(C).22001/2018, WP(C).22601/2018, WP(C).24375/2018, WP(C).24371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -14- WP(C).No. 24371 of 2018 & CONN. CASES 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. 21646 of 2018 PETITIONER: AYIRAMKOLLY SAND AMBALAVAYAL, KALPETTA - 673 593. REPRESENTED BY RAJESH M., MANAGING PARTNER, AYIRAMKOLLY SAND. BY ADVS. SRI.K.M.CHERIAN SRI.N.JAYAKUMAR SRI.P.M.GIRIJAVALLABHAN RESPONDENTS: 1 THE STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICES TAX, MAIN ROAD, KALPETTA - 673 121. 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 - 110001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -15- WP(C).No. 24371 of 2018 & CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.SINDHUMOL.T.P. CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24453/2018, WP(C).24226/2018, WP(C).24022/2018, WP(C).24021/2018, WP(C).22248/2018, WP(C).22050/2018, WP(C).21650/2018, WP(C).20046/2018, WP(C).18048/2018, WP(C).16046/2018, WP(C).14846/2018, WP(C).19005/2018, WP(C).21602/2018, WP(C).22001/2018, WP(C).22601/2018, WP(C).24375/2018, WP(C).24371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -16- WP(C).No. 24371 of 2018 & CONN. CASES 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. 21650 of 2018 PETITIONER: N.C.TIMBER CALICUT ROAD, SULTHAN BATHERY-673 592, REPRESENTED BY N.C.HUSSAIN HAJI, PROPRIETOR, N.C.TIMBERS. BY ADVS. SRI.K.M.CHERIAN SRI.N.JAYAKUMAR SRI.R.RAMAKRISHNAN POTTY RESPONDENTS: 1 THE STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICES TAX, SULTHAN BATHERY, WAYANADU-673 592. 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. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.THOMAS MATHEW NELLIMOOTTIL SC CENTRAL BOARD OF EXCISE AMP CUSTOMS -17- WP(C).No. 24371 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24453/2018, WP(C).24226/2018, WP(C).24022/2018, WP(C).24021/2018, WP(C).22248/2018, WP(C).22050/2018, WP(C).21646/2018, WP(C).20046/2018, WP(C).18048/2018, WP(C).16046/2018, WP(C).14846/2018, WP(C).19005/2018, WP(C).21602/2018, WP(C).22001/2018, WP(C).22601/2018, WP(C).24375/2018, WP(C).24371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -18- WP(C).No. 24371 of 2018 & CONN. CASES 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. 22001 of 2018 PETITIONER: SRI.SHINAS A. AGED 38 YEARS PROPRIETOR, M/S ASIAN FIRDOUS CASHEW, KILIKOLLOOR, KOLLAM DISTRICT, PIN-691 004. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 ASSISTANT COMMISSIONER-1 SGST DEPARTMENT, SPECIAL CIRCLE, ASRAMOM, KOLLAM DISTRICT, PIN-691 002. 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. 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).24453/2018, WP(C).24226/2018, WP(C).24022/2018, WP(C).24021/2018, WP(C).22248/2018, WP(C).22050/2018, WP(C).21646/2018, WP(C).21650/2018, WP(C).20046/2018, WP(C).18048/2018, WP(C).16046/2018, -19- WP(C).No. 24371 of 2018 & CONN. CASES WP(C).14846/2018, WP(C).19005/2018, WP(C).21602/2018, WP(C).22601/2018, WP(C).24375/2018, WP(C).24371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -20- WP(C).No. 24371 of 2018 & CONN. CASES 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. 22050 of 2018 PETITIONER: LORENZO VITRIFIED TILES PVT. TLD. 8A, NH LALPUR,MORBI,GUJARAT,PIN:363 642. REPRESENTED BY ITS AUTHORISED SIGNATORY ABDUL KAREEM. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 THE ASST. COMMISSIONER, VAT SPECIAL CIRCLE (PRODUCE) STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY,KOCHI-682 002. 2 THE STATE OF KERALA REP.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. 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).24453/2018, WP(C).24226/2018, WP(C).24022/2018, WP(C).24021/2018, WP(C).22248/2018, -21- WP(C).No. 24371 of 2018 & CONN. CASES WP(C).21646/2018, WP(C).21650/2018, WP(C).20046/2018, WP(C).18048/2018, WP(C).16046/2018, WP(C).14846/2018, WP(C).19005/2018, WP(C).21602/2018, WP(C).22001/2018, WP(C).22601/2018, WP(C).24375/2018, WP(C).24371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -22- WP(C).No. 24371 of 2018 & CONN. CASES NIN 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. 22248 of 2018 PETITIONER: M/S. PKL LIMITED VATTAKKERI ROAD,AROOR-688 534, ALAPPUZHA DISTRICT, BRANCH AT NELLAYI,A NANDAPURAM P.O, TRICHUR-680 323 REPRESENTED BY ITS AUTHORIZED SIGNATORYS.LAXMI SUSHILA. BY ADVS. SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE,COMMERCIAL TAXES,ALAPPUZHA-688 001. 2 THE SECRETARY TAX DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695 001. 3 THE CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.RAMAVARMA REGHUNATHAN THAMBURAN SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24453/2018, WP(C).24226/2018, -23- WP(C).No. 24371 of 2018 & CONN. CASES WP(C).24022/2018, WP(C).24021/2018, WP(C).22050/2018, WP(C).21646/2018, WP(C).21650/2018, WP(C).20046/2018, WP(C).18048/2018, WP(C).16046/2018, WP(C).14846/2018, WP(C).19005/2018, WP(C).21602/2018, WP(C).22001/2018, WP(C).22601/2018, WP(C).24375/2018, WP(C).24371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -24- WP(C).No. 24371 of 2018 & CONN. CASES 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. 22601 of 2018 PETITIONER: M/S.PALATHARA FASHION JEWELLERY POST OFFICE JUNCTION, PUNALUR, REPRESENTED BY ITS PARTNER P.C.KURIAKOSE. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST. COMMISSIONER (ASSESSMENT) STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, KOTTARAKKARA -691 506. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 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).24453/2018, WP(C).24226/2018, WP(C).24022/2018, WP(C).24021/2018, WP(C).22248/2018, WP(C).22050/2018, WP(C).21646/2018, WP(C).21650/2018, WP(C).20046/2018, WP(C).18048/2018, WP(C).16046/2018, WP(C).14846/2018, WP(C).19005/2018, WP(C).21602/2018, WP(C).22001/2018, WP(C).24375/2018, WP(C).24371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -25- WP(C).No. 24371 of 2018 & CONN. CASES 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. 24021 of 2018 PETITIONER: M/S.DEEPA PLASTICS AND POLYMERS PARAPPOKKARA, THRISSUR 680 310 (PIN), REPRESENTED BY IT'S MANAGING PARTNER MR. M.K YOHANNAN. BY ADVS. SMT.K.LATHA SMT.JESSY MANUEL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT,THRISSUR 680 004. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM 695 002. 3 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001. 4 THE INSPECTING ASSISTANT COMMISSIONER (REVENUE RECOVERY), STATE GOODS AND SERVICE TAX DEPARTMENT,THRISSUR 680 004. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.R.HARISHANKAR SC CENTRAL BOARD OF EXCISE AMP -26- WP(C).No. 24371 of 2018 & CONN. CASES CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24453/2018, WP(C).24226/2018, WP(C).24022/2018, WP(C).22248/2018, WP(C).22050/2018, WP(C).21646/2018, WP(C).21650/2018, WP(C).20046/2018, WP(C).18048/2018, WP(C).16046/2018, WP(C).14846/2018, WP(C).19005/2018, WP(C).21602/2018, WP(C).22001/2018, WP(C).22601/2018, WP(C).24375/2018, WP(C).24371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -27- WP(C).No. 24371 of 2018 & CONN. CASES 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. 24022 of 2018 PETITIONER: HASSAN NAVAS AGED 52 YEARS, S/O. HASSAN,VANNAPUZHAMYALIL (H), EDAVETTY P.O.,KARIKKODE (PART), IDUKKI. BY ADV. SRI.L.RAJESH NARAYAN RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY THE SECRETARY,TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3 STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER,DEPARTMENT OF COMMERCIAL TAXES,PERINTHALMANNA. 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).24453/2018, WP(C).24226/2018, WP(C).24021/2018, WP(C).22248/2018, WP(C).22050/2018, WP(C).21646/2018, WP(C).21650/2018, WP(C).20046/2018, WP(C).18048/2018, WP(C).16046/2018, WP(C).14846/2018, WP(C).19005/2018, WP(C).21602/2018, WP(C).22001/2018, WP(C).22601/2018, WP(C).24375/2018, WP(C).24371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -28- WP(C).No. 24371 of 2018 & CONN. CASES 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. 24226 of 2018 PETITIONER: BENNY THOMAS M/S. INDEC INTERIORS, C13/351, MOOLEPADAM ROAD, KALAMASSERY, KOCHI - 33. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST. COMMISSIONER (WC) KERALA GOODS & SERVICES TAX DEPARTMENT, CLAS TOWER, OLD RAILWA STATION ROAD, ERNAKULAM, KOCHI-18 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM – 695 001 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).24453/2018, WP(C).24022/2018, WP(C).24021/2018, WP(C).22248/2018, WP(C).22050/2018, WP(C).21646/2018, WP(C).21650/2018, WP(C).20046/2018, WP(C).18048/2018, WP(C).16046/2018, WP(C).14846/2018, WP(C).19005/2018, WP(C).21602/2018, WP(C).22001/2018, WP(C).22601/2018, WP(C).24375/2018, WP(C).24371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -29- WP(C).No. 24371 of 2018 & CONN. CASES 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. 24375 of 2018 PETITIONER: UNIQUE TOOLS & HARDWARES 32/353, ABK CANDLES BUILDING,PUTHIYA ROAD, PALARIVATTOM, KOCHI- 682 025,(REPRESENTED BY SRI.K.C.DOMINIC, MANAGING PARTNER). BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 STATE TAX OFFICER KVAT CIRCLE-II,STATE GOODS & SERVICES TAX DEPARTMENT,TRIPUNITHURA- 682 301. 2 COMMISSIONER OF STATE TAXES REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM- 695 002. 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).24453/2018, WP(C).24226/2018, WP(C).24022/2018, WP(C).24021/2018, WP(C).22248/2018, WP(C).22050/2018, WP(C).21646/2018, WP(C).21650/2018, WP(C).20046/2018, WP(C).18048/2018, WP(C).16046/2018, WP(C).14846/2018, WP(C).19005/2018, WP(C).21602/2018, WP(C).22001/2018, WP(C).22601/2018, WP(C).24371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -30- WP(C).No. 24371 of 2018 & CONN. CASES 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. 24453 of 2018 PETITIONER: M/S.PRAKKAT JEWELS BRINDAVAN COMPLEX,T.B ROAD, KOTTAYAM 686 001 REPRESENTED BY ITS PROPRIETOR C.S PRADEEP, AGED 42 YEARS BY ADVS. SRI.BEJOY CHERIYAN SRI.P.C.JOSEPH(CASPER) RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT,SPECIAL CIRCLE, KOTTAYAM 686 001 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM 695 022. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM 695 001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS -31- WP(C).No. 24371 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24226/2018, WP(C).24022/2018, WP(C).24021/2018, WP(C).22248/2018, WP(C).22050/2018, WP(C).21646/2018, WP(C).21650/2018, WP(C).20046/2018, WP(C).18048/2018, WP(C).16046/2018, WP(C).14846/2018, WP(C).19005/2018, WP(C).21602/2018, WP(C).22001/2018, WP(C).22601/2018, WP(C).24375/2018, WP(C).24371/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -32- WP(C).No. 24371 of 2018 & CONN. CASES

JUDGMENT [WP(C) 24371/2018, WP(C).14846/2018, WP(C).16046/2018, WP(C).18048/2018, WP(C).19005/2018, WP(C).20046/2018, WP(C).21602/2018, WP(C).21646/2018, WP(C).21650/2018, WP(C).22001/2018, WP(C).22050/2018, WP(C).22248/2018, WP(C).22601/2018, WP(C).24021/2018, WP(C).24022/2018, WP(C).24226/2018, WP(C).24375/2018, WP(C).24453/2018] 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 JS

-33- APPENDIX OF WP(C) 24371/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ANNUAL RETURN FILED FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF NOTICE DATED 13-06-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2011-12. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO. 13552 OF 2018. -34- APPENDIX OF WP(C) 14846/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF PENALTY ORDER NO.IB(B)58(A)/15- 16 (11-12) DATED 31.3.2018 ALONG WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT FOR THE ASST. YEAR 2011-12. EXHIBIT P2OF PENALTY ORDER NO.IB(B)58(A)/15- 16 (12-13) DATED 31.3.2018 ALONG WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT FOR THE ASST. YEAR 2012-13. EXHIBIT P3OF PENALTY ORDER NO.IB(B)58(A)/15- 16 (13-14) DATED 31.3.2018 ALONG WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT FOR THE ASST. YEAR 2013-14. EXHIBIT P4OF PENALTY ORDER NO.IB(B)58(A)/15- 16 (14-15) DATED 31.3.2018 ALONG WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT FOR THE ASST. YEAR 2014-15. EXHIBIT P5OF THE INTERIM ORDER DATED 4.4.2018 IN W.P.(C) NO.11338/2018 OF THIS HON'BLE COURT IN THE CASE OF M/S.SHEEN GOLDEN JEWELS (INDIA) PVT. LTD.

-35- APPENDIX OF WP(C) 16046/2018 PETITIONER'S/S EXHIBITS: EXT.P1 THEOF ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 26/02/2018 ALONG WITH THE DEMAND NOTICE THEREON DATED 10/04/2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXT.P2 THEOF THE INTERIM STAY ORDER IN WPC 13930/2018 DATED 13TH APRIL 2018. -36- APPENDIX OF WP(C) 18048/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PRE ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 10.05.2018 EXHIBIT P1(A) COPY OF PRE ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 10.05.2018 EXHIBIT P(B) COPY OF PRE ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 10.05.2018 EXHIBIT P(C) COPY OF PRE ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 10.05.2018 EXHIBIT P2 COPY OF ORDER IN WPC.NO. 11335/2018 OF THIS HON'BLE COURT 04.04.2018

-37- APPENDIX OF WP(C) 19005/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF PRE- ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09. EXHIBIT P1(A)OF PRE- ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10. EXHIBIT P1(B)OF PRE- ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11. EXHIBIT P1(C)OF PRE- ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P2OF ORDER IN W.P.(C) NO.11335/18 OF THIS HON'BLE COURT.

-38- APPENDIX OF WP(C) 20046/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE NO.32072052835/2011-12 DATED 29-05-2018. EXHIBIT P2OF THE PRE-ASSESSMENT NOTICE NO.32072052835/2012-13 DATED 29-05-2018. EXHIBIT P3OF THE PRE-ASSESSMENT NOTICE NO.32072052835/2014-15 DATED 05-06-2018. EXHIBIT P4OF THE PRE-ASSESSMENT NOTICE NO.32072052835/2015-16 DATED 05-06-2018. -39- APPENDIX OF WP(C) 21602/2018 PETITIONER'S/S EXHIBITS: EXT-P1 COPY OF ANNUAL RETURN FOR THE YEAR 2012-13 DATED 18.9.2013 EXT-P2 COPY OF NOTICE DATED 17.4.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXT-P3 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC.13552 OF 2018

-40- APPENDIX OF WP(C) 21646/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE IMPUGNED ASSESSMENT ORDER NO. 32140449437/2014-15 DATED 10.04.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE IMPUGNED ASSESSMENT ORDER NO. 32140449437/2015-16 DATED 10.04.2018 ISSUED BY THE 1ST RESPONDENT.

-41- APPENDIX OF WP(C) 21650/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32140702315/2014-15 DATED 31.05.2018. EXHIBIT P2OF THE ASSESSMENT ORDER NO.32140702315/2015-16 DATED 30.04.2018. -42- APPENDIX OF WP(C) 22001/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF ORDER DATED 28.02.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018. -43- APPENDIX OF WP(C) 22050/2018 PETITIONER'S/S EXHIBITS: EXT. P1 COPY OF ANNUAL RETURN FOR THE YEAR 2009- 2010. EXT.P2 COPY OF ORDER DATED 23.02.2018 ISSUED BY THE RESPONDENT UNDER SECTION 25 OF THE ACT FOR THE YEAR 2009-2010. EXT.P3 COPY OF THE INTERIM ORDER DATED 13.04.2018 IN W.P.(C)NO.13552/2018 OF THIS HONOURABLE COURT.

-44- APPENDIX OF WP(C) 22248/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF FORM 10 ANNUAL RETURNS DATED 15.7.16 E-FILED FOR THE YEAR 2015-16 THROUGH KVATIS BEFORE THE 1ST RESPONDENT BY THE PETITIONER. EXHIBIT P2:OF AUDIT REPORT DATED 30.12.16 E- FILED FOR THE YEAR 2015-16 THROUGH KAVATIS BEFORE 1ST RESPONDENT. EXHIBIT P3:OF THE KVAT ASSESSMENT ORDER DATED 28.2.18 FOR THE YEAR 2015-16 ISSUED BY 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P4:OF THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT,2016 DATED 8.9.16 PUBLISHED IN THE EXTRAORDINARY GAZETE OF INDIA. EXHIBIT P5;OF INTERIM ORDER GRANTED BY THIS HON'BLE COURT IN WPC NO.11335/2018 DATED 4.4.18 EXHIBIT P6:OF THE DEMAND NOTICE DATED 28.2.18 ISSUED PURSUANT TO EXBT-P3 ASSESSMENT ORDER DEMANDING TAX & INTEREST FOR THE YEAR 2015-16 BY 1ST RESPONDENT TO THE PETITIONER.

-45- APPENDIX OF WP(C) 22601/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1: COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 31.05.2018. EXHIBIT-P1(A): COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 31.05.2018. EXHIBIT-P2: COPY OF ORDER IN W.P.(C) NO.14383/18 OF THIS HON'BLE COURT 27.04.2018. -46- APPENDIX OF WP(C) 24021/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE KVAT ASSESSMENT ORDER FOR THE YEAR 2011-2012 DATED 28-06-2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXHIBIT P2 THEOF INTERIM ORDER ISSUED BY THIS COURT IN WPC NO. 13930/2018, DATED 13/04/2018

-47- APPENDIX OF WP(C) 24022/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO. 32100772037/2014-15 DATED 27.3.2018. EXHIBIT P2OF THE INTIMATION REVEALED FROM THE WEBSITE. EXHIBIT P3OF THE COMMUNICATION DATED 14.7.2018. EXHIBIT P4OF THE ORDER NO. 32100772037/2014-15 DATED 25.4.2018. -48- APPENDIX OF WP(C) 24226/2018 PETITIONER'S/S EXHIBITS: EXT.P1: COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 4/4/2018 EXT.P2: COPY OF ORDER IN WPC NO. 14383/18 OF THIS HON'BLE COURT DATED 27/4/2018

-49- APPENDIX OF WP(C) 24375/2018 PETITIONER'S/S EXHIBITS: EXT P1OF THE ASSESSMENT ORDER NO.32071137254/2015-16 DATED 6.6.18 ISSUED BY THE 1ST RESPONDENT.

-50- APPENDIX OF WP(C) 24453/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER DATED 05-04- 2018, ISSUED TO PETITIONER BY 1ST RESPONDENT, UNDER SECTION 25(1) OF THE KVAT ACT FOR 2012- 13 PURSUANT TO THE NOTICE DATED 09-03-2018 EXHIBIT P2OF INTERIM ORDER DATED 04-04-2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO. 11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE TO 1ST RESPONDENT AS ON THE DATE OF INITIATING PROCEEDINGS UNDER KVAT ACT 2003.

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.