BharatTaxGST

Kallatra Traders vs. State Tax Officer

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WP(C)/19342/2018HC KeralaGSTCNR KLHC01050929201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU62 pages

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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. 19342 of 2018 PETITIONER/S: KALLATRA TRADERS 21/10, KALLATRA BUILDING, UDMA, KASARAGOD-671319, REPRESENTED BY ITS MANAGING PARTNER, K.M.ABDUL KHADER, AGED 53 YEARS, S/O.LATE K.MAHIN. BY ADV. SMT.N.SHOBHA RESPONDENT/S: 1 STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER, HOSDURG, P.O.KANHANGAD, KASARAGOD DISTRICT-691 315. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 THE SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI. BY ADVS. GOVERNMENT PLEADER SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS W.P.(C) No.19342/2018 & Conn. Cases -2- 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18350/2018, WP(C).18746/2018, WP(C).18750/2018, WP(C).20146/2018, WP(C).20350/2018, WP(C).24746/2018, WP(C).24946/2018, WP(C).24948/2018, WP(C).25146/2018, WP(C).25147/2018, WP(C).25748/2018, WP(C).28542/2018, WP(C).30144/2018, WP(C).30745/2018, WP(C).31343/2018, WP(C).32541/2018, WP(C).32542/2018, WP(C).32943/2018, WP(C).33144/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19342/2018 & 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. 18350 of 2018 PETITIONER/S: SHAJI MATHEW AGED 47 YEARS PROPRIETOR, ,/S MULLAKKARIYIL AGENCIES,OTTALLOOR.P.O., KARIMKUNNAM, THODUPUZHA,IDUKKI DISTRICT. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.K.R.VISWAN RESPONDENT/S: 1 STATE TAX OFFICER 2ND CIRCLE, STATE GOODS & SERVICE TAXDEPARTMENT, THODUPUZHA, IDUKKI DISTRICT.685 581. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA.P.O.,THIRUVANANTHAPURAM.695 001. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM.695 001. W.P.(C) No.19342/2018 & Conn. Cases -4- 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 WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18746/2018, WP(C).18750/2018, WP(C).24746/2018, WP(C).24946/2018, WP(C).24948/2018, WP(C).25146/2018, WP(C).25147/2018, WP(C).25748/2018, WP(C).28542/2018, WP(C).30144/2018, WP(C).30745/2018, WP(C).31343/2018, WP(C).32541/2018, WP(C).32542/2018, WP(C).32943/2018, WP(C).33144/2018, WP(C).20146/2018, WP(C).20350/2018, WP(C).19342/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19342/2018 & 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. 18746 of 2018 PETITIONER/S: M/S.SIVASAKTHI HATCHERIES AND FARMS NO. 1/300, CHITHAMPALAM, PALLADAM, TIRUPUR, TAMIL NADU, REPRESENTED BY ITS MANAGING PARTNER, C.V.SUBRAMANIAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER 2ND CIRCLE, PALAKKAD - 678 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. W.P.(C) No.19342/2018 & Conn. Cases -6- 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18350/2018, WP(C).18750/2018, WP(C).24746/2018, WP(C).24946/2018, WP(C).24948/2018, WP(C).25146/2018, WP(C).25147/2018, WP(C).25748/2018, WP(C).28542/2018, WP(C).30144/2018, WP(C).30745/2018, WP(C).31343/2018, WP(C).32541/2018, WP(C).32542/2018, WP(C).32943/2018, WP(C).33144/2018, WP(C).20146/2018, WP(C).20350/2018, WP(C).19342/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19342/2018 & 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. 18750 of 2018 PETITIONER/S: C.Y. POULOSE AGED 68 YEARS CHERADIYIL HOUSE, PEZHAKKAPPILLY PO,MUVATTUPUZHA BY ADVS. SMT.S.K.DEVI SMT.P.K.MAYA DEVI RESPONDENT/S: 1 THE STATE TAX OFFICER MUVATTUPUZHA 686869 2 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM 695001 3 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110001 4 THE DEPUTY TAHSILDAR TALUK OFFICE, MUVATTUPUZHA 686869 W.P.(C) No.19342/2018 & Conn. Cases -8- 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 WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18350/2018, WP(C).18746/2018, WP(C).24746/2018, WP(C).24946/2018, WP(C).24948/2018, WP(C).25146/2018, WP(C).25147/2018, WP(C).25748/2018, WP(C).28542/2018, WP(C).30144/2018, WP(C).30745/2018, WP(C).31343/2018, WP(C).32541/2018, WP(C).32542/2018, WP(C).32943/2018, WP(C).33144/2018, WP(C).20146/2018, WP(C).20350/2018, WP(C).19342/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19342/2018 & 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. 20146 of 2018 PETITIONER/S: GRAND AGENCIES KUMBALAM, ERNAKULAM-682506, REPRESENTED BY JASMINE P.K., MANAGING PARTNER, GRAND AGENCIES. BY ADVS. SRI.K.M.CHERIAN SRI.N.JAYAKUMAR SRI.R.RAMAKRISHNAN POTTY RESPONDENT/S: 1 THE STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICES TAX, 2ND CIRCLE, MINI CIVIL STATION, TRIPUNITHURA-682301. 2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICES TAX THIRUVANANTHAPURAM-695001. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001. W.P.(C) No.19342/2018 & Conn. Cases -10- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADVS. SRI.THOMAS MATHEW NELLIMOOTTIL, 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 WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18350/2018, WP(C).18746/2018, WP(C).18750/2018, WP(C).24746/2018, WP(C).24946/2018, WP(C).24948/2018, WP(C).25146/2018, WP(C).25147/2018, WP(C).25748/2018, WP(C).28542/2018, WP(C).30144/2018, WP(C).30745/2018, WP(C).31343/2018, WP(C).32541/2018, WP(C).32542/2018, WP(C).32943/2018, WP(C).33144/2018, WP(C).20350/2018, WP(C).19342/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19342/2018 & 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. 20350 of 2018 PETITIONER/S: M/S. THRISSUR FASHION JEWELLERY NEYYATTINKARA P.O., THIRUVANANTHAPRUAM,REPRESENTED BY JOSE PAUL C J, MG. PARTNER. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.K.SUNDAR SRI.V.SATHEESH (S-3495) RESPONDENT/S: 1 STATE TAX OFFICER,STATE TAX OFFICE, SGST DEPARTMENT, NEYYATTINKARA,THIRUVANANTHAPURAM 2 THE COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P O, THIRUVANANTHAPRUAM 695 001 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPRUAM 695 001 W.P.(C) No.19342/2018 & Conn. Cases -12- 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110001 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18350/2018, WP(C).18746/2018, WP(C).18750/2018, WP(C).24746/2018, WP(C).24946/2018, WP(C).24948/2018, WP(C).25146/2018, WP(C).25147/2018, WP(C).25748/2018, WP(C).28542/2018, WP(C).30144/2018, WP(C).30745/2018, WP(C).31343/2018, WP(C).32541/2018, WP(C).32542/2018, WP(C).32943/2018, WP(C).33144/2018, WP(C).20146/2018, WP(C).19342/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19342/2018 & 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. 24746 of 2018 PETITIONER/S: COMFAIR SYSTEMS & SERVICES PVT.LTD. 'NANDANAM', 52/975, LANE NO.44, JANATHA ROAD,VYTTILA, KOCHI, PIN - 682 019, REPRESENTED BY ITS DIRECTOR, S.DINESH BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT/S: 1 THE STATE TAX OFFICER(WORKS CONTRACT) STATE GOODS AND SERVICE TAX DEPARTMENT,CLAS TOWER, OLD RAILWAY STATION ROAD,ERNAKULAM, KOCHI, PIN - 682 018 2 THE COMMISSIONER OF STATE TAXES TAX TWOER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM - 695 002. 3 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM - 695 002 W.P.(C) No.19342/2018 & Conn. Cases -14- 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,ERNAKULAM AT CIVIL STATION, KAKKANAD, PIN - 682 030. 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18350/2018, WP(C).18746/2018, WP(C).18750/2018, WP(C).24946/2018, WP(C).24948/2018, WP(C).25146/2018, WP(C).25147/2018, WP(C).25748/2018, WP(C).28542/2018, WP(C).30144/2018, WP(C).30745/2018, WP(C).31343/2018, WP(C).32541/2018, WP(C).32542/2018, WP(C).32943/2018, WP(C).33144/2018, WP(C).20146/2018, WP(C).20350/2018, WP(C).19342/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19342/2018 & 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. 24946 of 2018 PETITIONER/S: N.V.KURIAN AGED 61 YEARS PROP: J.K.ENTERPRISES, VI/602 B, BINANIPURAM,EDAYAR,PIN:683 502. BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT,N.PARAVUR- 683513. 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 3 STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695 002. W.P.(C) No.19342/2018 & 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).18350/2018, WP(C).18746/2018, WP(C).18750/2018, WP(C).24746/2018, WP(C).24948/2018, WP(C).25146/2018, WP(C).25147/2018, WP(C).25748/2018, WP(C).28542/2018, WP(C).30144/2018, WP(C).30745/2018, WP(C).31343/2018, WP(C).32541/2018, WP(C).32542/2018, WP(C).32943/2018, WP(C).33144/2018, WP(C).20146/2018, WP(C).20350/2018, WP(C).19342/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19342/2018 & 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. 24948 of 2018 PETITIONER/S: K. SADANANDAN PROPRIETOR, M/S. DEVAKI OIL MILLS, NALLEPPULLY, PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, CHITTUR - 678101. 2 THE COMMISSIONER STATE GOODS & SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM - 695001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695001. W.P.(C) No.19342/2018 & Conn. Cases -18- 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).18350/2018, WP(C).18746/2018, WP(C).18750/2018, WP(C).24746/2018, WP(C).24946/2018, WP(C).25146/2018, WP(C).25147/2018, WP(C).25748/2018, WP(C).28542/2018, WP(C).30144/2018, WP(C).30745/2018, WP(C).31343/2018, WP(C).32541/2018, WP(C).32542/2018, WP(C).32943/2018, WP(C).33144/2018, WP(C).20146/2018, WP(C).20350/2018, WP(C).19342/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19342/2018 & 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. 25146 of 2018 PETITIONER/S: M/S. THATTUPURACKAL AGENCIES KAYAMKULAM, ALAPPUZHA, REPRESENTED BY ITS PROPRIETOR SULFIKAR. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV RESPONDENT/S: 1 STATE TAX OFFICER S.G.S.T. DEPARTMENT, KAYAMKULAM, ALAPPUZHA - 688007. 2 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695001. 3 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110001. W.P.(C) No.19342/2018 & Conn. Cases -20- 4 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, 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., 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).18350/2018, WP(C).18746/2018, WP(C).18750/2018, WP(C).24746/2018, WP(C).24946/2018, WP(C).24948/2018, WP(C).25147/2018, WP(C).25748/2018, WP(C).28542/2018, WP(C).30144/2018, WP(C).30745/2018, WP(C).31343/2018, WP(C).32541/2018, WP(C).32542/2018, WP(C).32943/2018, WP(C).33144/2018, WP(C).20146/2018, WP(C).20350/2018, WP(C).19342/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19342/2018 & 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. 25147 of 2018 PETITIONER/S: GOLDTREE BULLION INDIA PVT.LTD 2ND FLOOR, CAPITAL CHITS PLAZA,HIGHRANGE JUNCTION, KOTHAMANGALAM - 686 691,REPRESENTED BY IT'S MANAGING DIRECTORSRI.SAJI K. MATHEW. BY ADVS. SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV SRI.M.G.SHAJI RESPONDENT/S: 1 STATE TAX OFFICER, KOTHAMANGALAM S.G & S.T DEPARTMENT,KOTHAMNGALAM - 685 574. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA,THIRUVANANTHAPURAM - 695 002. 3 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM - 695 002. W.P.(C) No.19342/2018 & Conn. Cases -22- 4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI - 110 001. 5 THE UNION OF INDIA REPRSENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI - 110 001. 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., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., 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).18350/2018, WP(C).18746/2018, WP(C).18750/2018, WP(C).24746/2018, WP(C).24946/2018, WP(C).24948/2018, WP(C).25146/2018, WP(C).25748/2018, WP(C).28542/2018, WP(C).30144/2018, WP(C).30745/2018, WP(C).31343/2018, WP(C).32541/2018, WP(C).32542/2018, WP(C).32943/2018, WP(C).33144/2018, WP(C).20146/2018, WP(C).20350/2018, WP(C).19342/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19342/2018 & 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. 25748 of 2018 PETITIONER/S: M/S. SREEDHAREEYAM AYURVEDIC MEDICINES (P) LTD. KIZHAKKOMBU, KOOTHATTUKULAM, REPRESENTED BY ITS MANAGING DIRECTOR, HARI NARAYANAN NAMBOOTHIRI. BY ADVS. SRI.A.KUMAR SMTG.MINI(1748) SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001. W.P.(C) No.19342/2018 & Conn. Cases -24- 3 THE STATE TAX OFFICER OFFICE OF THE ASISSTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, PERUMBAVOOR, KERALA 683 502. 4 INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA 686 661. 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).18350/2018, WP(C).18746/2018, WP(C).18750/2018, WP(C).24746/2018, WP(C).24946/2018, WP(C).24948/2018, WP(C).25146/2018, WP(C).25147/2018, WP(C).28542/2018, WP(C).30144/2018, WP(C).30745/2018, WP(C).31343/2018, WP(C).32541/2018, WP(C).32542/2018, WP(C).32943/2018, WP(C).33144/2018, WP(C).20146/2018, WP(C).20350/2018, WP(C).19342/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19342/2018 & 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. 28542 of 2018 PETITIONER/S: BROTHERS TRADERS WARD NO. 3, KONDOTTY, MAIN ROAD, MALAPPURAM-673638. REPRESENTED BY ITS PROPRIETOR KUTTANKAVIL UMMER HAJI. BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR SRI.T.G.MADHAVANUNNI RESPONDENT/S: 1 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM-695033 2 THE ASSISTANT COMMISSIONER-II SGST DEPARTMENT, MALAPPURAM-676505. 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI -110001. W.P.(C) No.19342/2018 & Conn. Cases -26- BY ADVS. GOVERNMENT PLEADER SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS 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).18350/2018, WP(C).18746/2018, WP(C).18750/2018, WP(C).24746/2018, WP(C).24946/2018, WP(C).24948/2018, WP(C).25146/2018, WP(C).25147/2018, WP(C).25748/2018, WP(C).30144/2018, WP(C).30745/2018, WP(C).31343/2018, WP(C).32541/2018, WP(C).32542/2018, WP(C).32943/2018, WP(C).33144/2018, WP(C).20146/2018, WP(C).20350/2018, WP(C).19342/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19342/2018 & 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. 30144 of 2018 PETITIONER/S: VADAKKASSERY TRADERS CHEERAL, SULTHAN BATHERY, WAYANAD-673 595, REPRESENTED BY ITS PROPRIETOR YESODHARAN BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR SRI.T.G.MADHAVANUNNI RESPONDENT/S: 1 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM-695033 2 THE STATE TAX OFFICER, SGST DEPARTMENT, SULTHAN BATHERY, WAYANAD-673592 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI-110001. W.P.(C) No.19342/2018 & Conn. Cases -28- 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18350/2018, WP(C).18746/2018, WP(C).18750/2018, WP(C).24746/2018, WP(C).24946/2018, WP(C).24948/2018, WP(C).25146/2018, WP(C).25147/2018, WP(C).25748/2018, WP(C).28542/2018, WP(C).30745/2018, WP(C).31343/2018, WP(C).32541/2018, WP(C).32542/2018, WP(C).32943/2018, WP(C).33144/2018, WP(C).20146/2018, WP(C).20350/2018, WP(C).19342/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19342/2018 & 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. 30745 of 2018 PETITIONER/S: INDUSTRIAL ENGINEERING CORPORATION PLOT NO .50, INDUSTRIAL ESTATE, SOUTH KALAMASSERRY, ERNAKULAM - 683109 REPRESENTED BY ITS MANAGING PARTNER SRI. BIJU K NAIR BY ADVS. SRI.K.S.HARIHARAN NAIR SMT.G.REMADEVI RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER SGST DEPARTMENT, SPECIAL CIRCLE - III, ERNAKULAM - 682015 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY, GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. W.P.(C) No.19342/2018 & Conn. Cases -30- 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).18350/2018, WP(C).18746/2018, WP(C).18750/2018, WP(C).24746/2018, WP(C).24946/2018, WP(C).24948/2018, WP(C).25146/2018, WP(C).25147/2018, WP(C).25748/2018, WP(C).28542/2018, WP(C).30144/2018, WP(C).31343/2018, WP(C).32541/2018, WP(C).32542/2018, WP(C).32943/2018, WP(C).33144/2018, WP(C).20146/2018, WP(C).20350/2018, WP(C).19342/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19342/2018 & 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. 31343 of 2018 PETITIONER/S: ATRIUM SQUARE, VELAYUDHA MANSION, COLLEGE ROAD, KOLLAM - 691001 REPRESENTED BY ITS MANAGING PARTNER MANU JOSEPH. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE INTELLIGENCE OFFICER, SQUAD NO. III, COMMERCIAL TAXES, KOLLAM AT KARUNAGAPPALLY -690518. 2 THE STATE TAX OFFICER, WORKS CONTRACT, SGST DEPT. BAPPUJI NAGAR, ASRAMOM, KOLLAM DISTRICT-691002. W.P.(C) No.19342/2018 & Conn. Cases -32- 3 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. 5 THE DEPUTY TAHSILDAR, TALUK OFFICE, KOLLAM-691001. 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).18350/2018, WP(C).18746/2018, WP(C).18750/2018, WP(C).24746/2018, WP(C).24946/2018, WP(C).24948/2018, WP(C).25146/2018, WP(C).25147/2018, WP(C).25748/2018, WP(C).28542/2018, WP(C).30144/2018, WP(C).30745/2018, WP(C).32541/2018, WP(C).32542/2018, WP(C).32943/2018, WP(C).33144/2018, WP(C).20146/2018, WP(C).20350/2018, WP(C).19342/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19342/2018 & 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. 32541 of 2018 PETITIONER/S: SURESH.A AGED 47 YEARS PROPRIETOR, M/S. ATTUKAL AGENCIES, MEDICAL COLLEGE POST, THIRUVANANTHAPURAM, PIN CODE 695011 BY ADVS. SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR RESPONDENT/S: 1 STATE TAX OFFICER 3RD CIRCLE, STATE GST DEPARTMENT, THIRUVANANTHAPURAM, PIN 695002 2 THE COMMISSIONER STATE GST DEPARTMENT, THIRUVANANTHAPURAM, PIN- 695002 3 STATE OF KERALA REPRESENTED BY SECRETARY (TAXES), THIRUVANANTHAPURAM, PIN-695 001 W.P.(C) No.19342/2018 & Conn. Cases -34- 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI, PIN-110001 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18350/2018, WP(C).18746/2018, WP(C).18750/2018, WP(C).24746/2018, WP(C).24946/2018, WP(C).24948/2018, WP(C).25146/2018, WP(C).25147/2018, WP(C).25748/2018, WP(C).28542/2018, WP(C).30144/2018, WP(C).30745/2018, WP(C).31343/2018, WP(C).32542/2018, WP(C).32943/2018, WP(C).33144/2018, WP(C).20146/2018, WP(C).20350/2018, WP(C).19342/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19342/2018 & 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. 32542 of 2018 PETITIONER/S: ABDUL ILAH A., AGED 50 YEARS PROPRIETOR, M/S.KERALA TRADERS, PAZHAVEEDU, JONAKAPURAM, PALLITHOTTAM P.O., KOLLAM DISTRICT, PIN 691 006. BY ADV. SRI.BOBBY JOHN RESPONDENT/S: 1 THE COMMISSIONER OF STATE GOODS AND 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- 695001. 3 THE STATE TAX OFFICER, KOLLAM, 1ST CIRCLE, KOLLAM, STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM DISTRICT-691002. W.P.(C) No.19342/2018 & Conn. Cases -36- 4 UNIONOF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCNE DEPARTMENT (REVENUE), CENTRAL SECRETARIAT, 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).18350/2018, WP(C).18746/2018, WP(C).18750/2018, WP(C).24746/2018, WP(C).24946/2018, WP(C).24948/2018, WP(C).25146/2018, WP(C).25147/2018, WP(C).25748/2018, WP(C).28542/2018, WP(C).30144/2018, WP(C).30745/2018, WP(C).31343/2018, WP(C).32541/2018, WP(C).32943/2018, WP(C).33144/2018, WP(C).20146/2018, WP(C).20350/2018, WP(C).19342/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19342/2018 & 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. 32943 of 2018 PETITIONER/S: PAVANAPURI BUILDERS XXI/663J , 1ST FLOOR SREELAKSHMI SHOPPING COMPLEX, STATUE FORT, THRIPUNITHURA-682301, ERNAKULAM, DISTRICT REPRESENTED BY ITS EXECUTIVE PARTNER SRI.B.MADHAVAN NAIR BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF STATE TAX FORMELY ASSISTANT COMMISSIONER (WORKS CONTRACT) STATE GOODS AND SERVICE TAX DEPARTMENT, WORKS CONTRACT, ERNAKULAM, COCHIN-682 018 2 INTELLIGENCE OFFICER (IB) COMMERCIAL TAXES, MATTANCHERY AT ALUVA - 683 101, ERNAKULAM DISTRICT. 3 THE COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 022. W.P.(C) No.19342/2018 & Conn. Cases -38- 4 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 5 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. 6 UNION OF INDIA MINISTRY OF LAW AND JUSTICE (LEGISLATIVE DEPARTMENT), GOVERNMENT OF INDIA, NEW DELHI - 110 111, REPRESENTED BY SECRETARY TO THE GOVERNMENT OF INDIA. 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 WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18350/2018, WP(C).18746/2018, WP(C).18750/2018, WP(C).24746/2018, WP(C).24946/2018, WP(C).24948/2018, WP(C).25146/2018, WP(C).25147/2018, WP(C).25748/2018, WP(C).28542/2018, WP(C).30144/2018, WP(C).30745/2018, WP(C).31343/2018, WP(C).32541/2018, WP(C).32542/2018, WP(C).33144/2018, WP(C).20146/2018, WP(C).20350/2018, WP(C).19342/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19342/2018 & 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. 33144 of 2018 PETITIONER/S: KAIRALI CEMENT COMPANY 8/896, WISE PARK, KANJIKKODE PO - 678621, REP BY MANAGING PARTNER, VINEETH VINCENT BY ADV. SRI.V.V.GEORGEKUTTY RESPONDENT/S: 1 COMMERCIAL TAX OFFICER 3RD CIRCLE, PALAKKAD - 678001 2 STATE TAX OFFICER SQUAD NO.V, STATE GST DEPARTMENT, PALAKKAD-678001. 3 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002. 4 THE STATE OF KERALA REPRESENTED BY BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001. W.P.(C) No.19342/2018 & 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).18350/2018, WP(C).18746/2018, WP(C).18750/2018, WP(C).24746/2018, WP(C).24946/2018, WP(C).24948/2018, WP(C).25146/2018, WP(C).25147/2018, WP(C).25748/2018, WP(C).28542/2018, WP(C).30144/2018, WP(C).30745/2018, WP(C).31343/2018, WP(C).32541/2018, WP(C).32542/2018, WP(C).32943/2018, WP(C).20146/2018, WP(C).20350/2018, WP(C).19342/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.19342/2018 & Conn. Cases -41-

J U D G M E N T [ WP(C) 19342/2018 ,WP(C).18350/2018 ,WP(C).18746/2018 ,WP(C).18750/2018 ,WP(C).20146/2018 ,WP(C).20350/2018 ,WP(C).24746/2018 ,WP(C).24946/2018 ,WP(C).24948/2018 ,WP(C).25146/2018 ,WP(C).25147/2018 ,WP(C).25748/2018 ,WP(C).28542/2018 ,WP(C).30144/2018 ,WP(C).30745/2018 ,WP(C).31343/2018 ,WP(C).32541/2018 ,WP(C).32542/2018 ,WP(C).32943/2018 ,WP(C).33144/2018 ] 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) 19342/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.32130699895/2011-12 DATED 4.5.2018 OF THE 1ST RESPONDENT. EXHIBIT P2OF THE ORDER DATED 04.04.2018 IN W.P.(C) NO.11335/18. -43- APPENDIX OF WP(C) 18350/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32061468036/2014-15 DATED 17.01.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P[C]NO.11335/2018 DATED 04.04.2018. -44- APPENDIX OF WP(C) 18746/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF ORDER IN W.P.(C)NO. 11335/18 OF THIS HON'BLE COURT.

-45- APPENDIX OF WP(C) 18750/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO. A-628/2017 DATED 18.02.2018 FOR THE YEAR 2016-17 EXHIBIT P2OF THE DEMAND NOTICE NO. 2018/6726/07 DATED 28.05.2018 ISSUED U./S. 7 & 34 OF THE KKR ACT -46- APPENDIX OF WP(C) 20146/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE NO.32071169327/16-17 DATED 05-05-2018. -47- APPENDIX OF WP(C) 20350/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32010940484/2011-12 DATED 17-05-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P1AOF THE ASSESSMENT ORDER NO. 32010940484/2012-13 DATED 29-05-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P1BOF THE ASSESSMENT ORDER NO. 32010940484/2013-14 DATED 29-05-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P1COF THE ASSESSMENT ORDER NO. 32010940484/2014-15 DATED 29-05-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P1DOF THE ASSESSMENT ORDER NO. 32010940484/2015-16 DATED 29-05-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P1EOF THE ASSESSMENT ORDER NO. 32010940484/2016-17 DATED 29-05-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO. 11335/2018 DATED 04.04.2018. -48- APPENDIX OF WP(C) 24746/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2011 - 2012 DATED 18/06/2018 -49- APPENDIX OF WP(C) 24946/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE ORDER NO.32150932604/16-17 DATED 18.6.2018 ISSUED BY THE IST RESPONDENT.

-50- APPENDIX OF WP(C) 24948/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PRE - ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P1(A) COPY OF PRE - ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2(A) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. -51- APPENDIX OF WP(C) 25146/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PROCEEDINGS OF ASSESSMENT FOR 2013-14 DATED 30.12.2017. EXHIBIT P1(A) AOF THE PROCEEDINGS OF ASSESSMENT FOR 2014-15 DATED 30.12.2017. EXHIBIT P1(B) AOF THE PROCEEDINGS OF ASSESSMENT FOR 2015-16 DATED 30.12.2017. EXHIBIT P1(C) AOF THE PROCEEDINGS OF ASSESSMENT FOR 2016-17 DATED 30.12.2017. -52- APPENDIX OF WP(C) 25147/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE SHAW-CAUSE NOTICE ISSUED U/S. 25(A) OF THE KVAT ACT FOR 2015-16 DATED 29.5.2018. EXHIBIT P2 AOF THE REPLY FIELD FOR 2015-16 DATED 31.5.2018. EXHIBIT P3 AOF THE PROCEEDINGS OF ASSESSMENT PASSED FRO 2015-16 DATED 12.6.2018. -53- APPENDIX OF WP(C) 25748/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF THE ASSESSMENT2 ORDER DATED 26.04.2018. EXHIBIT P2. COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 4TH RESPONDENT DATED 06.07.2018. -54- APPENDIX OF WP(C) 28542/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE ASSESSMENT NOTICE DATED 06/08/2018 ISSUED U/S 25 (1) AND 25 (A) OF THE KVAT ACT 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2016- 17 EXHIBIT P2OF THE ORDER DATED 04/04/2018 OF THE HONOURABLE HIGH COURT OF KERALA IN W.P(C) 11335/2018 -55- APPENDIX OF WP(C) 30144/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PER-ASSESSMENT NOTICE DATED 16/7/2018 ISSUED U/S.24(1)OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P2OF THE ORDER DATED 4/4/2018 OF THE HON'BLE HIGH COURT IN WP(C) NO.11335 OF 2018 -56- APPENDIX OF WP(C) 30745/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 OPY OF ANNUAL RETURN IN FORM 10 DATED 22.8.2017 FILED BY THE PETITIONER FOR THE YEAR 2016-17. EXHIBIT P1 A COPY OF ANNUAL RETURN IN FORM 10B DATED FILED BY THE PETITIONER FOR THE YEAR 2016-17. EXHIBIT P1 B COPY OF MONTHLY RETURN FOR THE MONTH OF APRIL, 2017 IN FORM 10 DATED 13.5.2017 FILED BY THE PETITIONER. EXHIBIT P1 C COPY OF MONTHLY RETURN FOR THE MONTH OF MAY, 2017 IN FORM 10 DATED 15.6.2017 FILED BY THE PETITIONER. EXHIBIT P1 D COPY OF MONTHLY RETURN FOR THE MONTH OF JUNE, 2017 IN FORM 10 DATED 21.7.2017 FILED BY THE PETITIONER. EXHIBIT P1 E COPY OF QUARTERLY RETURN FOR THE IST QUARTER 2017-18 IN FORM 10B FILED BY THE PETITIONER. EXHIBIT P2 COPY OF THE NOTICE DATED 12.9.2018 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2 A COPY OF THE NOTICE DATED 4.7.2018 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2017-18. EXHIBIT P3 COPY OF INTERIM ORDER DATED 11.6.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.19113 OF 2018. -57- APPENDIX OF WP(C) 31343/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 31.3.2018 ISSUED BY THE 1ST RESPONDENT U/S 67 FOR THE YEAR 2013-14 EXHIBIT P1 A COPY OF ORDER DATED 31.3.2018 ISSUED BY THE 1ST RESPONDENT U/S 67 FOR THE YEAR 2014-15 EXHIBIT P2 COPY OF ORDER DATED 24.7.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14 EXHIBIT P2 A COPY OF ORDER DATED 24.7.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC.13552 OF 2018 -58- APPENDIX OF WP(C) 32541/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32010844869/2014-15 DATED 29/3/2018 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ORDER DATED 4/4/2018 IN WP(C) NO. 11335/2018 (N) OF HON'BLE HIGH COURT OF KERALA.

-59- APPENDIX OF WP(C) 32542/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 23.8.2018 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER EXHIBIT P2OF THE INTERIM ORDER DATED 4.4.2018 PASSED BY THIS HON'BLE COURT IN WPC.11335/2018 EXHIBIT P2 AOF THE INTERIM ORDER DATED 30.8.2018 PASSED BY THIS HON'BLE COURT IN WPC.28579/2018 -60- APPENDIX OF WP(C) 32943/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN SUBMITTED BY PETITIONER UNDER THE KVAT ACT FOR THE YEAR 2010 - 11, WITH PROOF OF PAYMENT OF COMPOUNDED RATE OF TAX. EXHIBIT P2 COPY OF AUDIT REPORT IN FORM NO. 13 AND 13 A DATED 29.01.2014 SUBMITTED BEFORE IST RESPONDENT UNDER THE KVAT ACT FOR THE YEAR 2010 - 11. EXHIBIT P3 COPY OF COMPOUNDING PROCEEDINGS DATED 02.03.2015 SERVED TO THE PETITIONER BY 2ND RESPONDENT, ON PAYMENT OF COMPOUNDING FEE AND ADMITTED TAX FOR 2010 - 11. EXHIBIT P4 COPY OF ONLINE REQUEST DATED 15.08.2015 FOR FACILITY FOR REVISING RETURN FOR 2010 -11 SUBMITTED BEFORE IST RESPONDENT, BASED ON EXT. P3 PROCEEDINGS. EXHIBIT P5 COPY OF NOTICE U/S. 25(1) OF THE KVAT ACT 2003 DATED 31.12.2015 ISSUED TO PETITIONER BY IST RESPONDENT, WITHOUT CONSIDERING EXT. P4 REQUEST. EXHIBIT P6 COPY OF JUDGMENT 09.02.2016 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO. 4142 OF 2016, IN CHALLENGING EXT.P5 NOTICE. EXHIBIT P6 A COPY OF LETTER DATED 15.02.2016 SUBMITTED BEFORE IST RESPONDENT IN FORWARDING EXT.P6 JUDGMENT FOR COMPLIANCE AND FOR FACILITATING REVISED RETURN FOR 2010 - 11 TO 2012 - 13. -61- EXHIBIT P7 COPY OF NOTICE U/S. 25(1) OF THE KVAT ACT 2003 DATED 07.08.2018 COMMUNICATED TO THE PETITIONER ON 29.09.2018, WERE IN ALLEGED NONE FILING OF REVISED RETURN WITHOUT PROVIDING THE FACILITY DIRECTED IN EXT. P6 JUDGMENT. EXHIBIT P8 COPY OF JUDGMENT DATED 06.09.2018 PASSED BY THE DIVISION BENCH OF THE HON'BLE HIGH COURT IN WP(C) NO. 10997 OF 2017 IN QUASHING NOTICE ISSUED BEYOND THE LIMITATION PERIOD OF 5 YEARS FOR 2010 -11. -62- APPENDIX OF WP(C) 33144/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER & DEMAND NOTICE DATED 23.7.2018 FOR 2011-12 ISSUED BY THE IST RESPONDENT. EXHIBIT P2OF THE PENALTY ORDER DNA DEMAND NOTICE DATED 26.7.2018 FOR 2015-16 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3OF THE PENALTY ORDER AND DEMAND NOTICE DATED 26.7.2018 FOR 2016-17 ISSUED BY 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.