BharatTaxGST

Indiana Steel Corporation vs. Union Of INDIA

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WP(C)/23957/2018HC KeralaGSTCNR KLHC01055544201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU60 pages
For Petitioner: SRI.P.N.DAMODARAN NAMBOODIRI, SRI.P.UNNIKRISHNAN (THRISSUR)For Respondent: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E., UNNIKRISHNAN., GP DR. THUSHARA JAMES., -4-, WP(C).No. 20864 of 2018 & CONN. CASES, SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE, AND CUSTOMS

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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. 20864 of 2018 PETITIONER: SMT.LISA DENNY, PROPRIETRIX, M/S.ALAPPAT ASSOCIATES THEVANAL ARCADE, MACHINGAL LANE, THRISSUR - 680 006. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR) RESPONDENTS: 1 THE STATE TAX OFFICER 3RD CIRCLE, SGST DEPARTMENT, THRISSUR - 680 004. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM - 695 002. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 THE 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., ADDL. SR. SC. SRI. SREELAL N. WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).13960/2018, WP(C).15156/2018, WP(C).16358/2018, WP(C).16360/2018, WP(C).19065/2018, WP(C).19114/2018, WP(C).19863/2018, WP(C).19911/2018, -2- WP(C).No. 20864 of 2018 & CONN. CASES WP(C).20757/2018, WP(C).20759/2018, WP(C).21759/2018, WP(C).21957/2018, WP(C).22156/2018, WP(C).22358/2018, WP(C).22960/2018, WP(C).23157/2018, WP(C).23360/2018, WP(C).23957/2018, WP(C).24073/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -3- WP(C).No. 20864 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. 13960 of 2018 PETITIONER: M/S.FRIENDS ELECTRO COLOURING, THIRUVILWAMALA KANIYARKODE P.O., THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, K.S.JOSEPH BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER-1, DEPARTMENT OF COMMERCIAL TAXES, (PRESENTLY STATE GOODS AND SERVICE TAX DEPARTMENT)WADAKKANCHERY - 680 582. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM 695 002. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110 001. 5 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES,COMMERCIAL TAX COMPLEX, POOTHOLE,THRISSUR 680 004. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -4- WP(C).No. 20864 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).20864/2018, WP(C).23957/2018, WP(C).23360/2018, WP(C).23157/2018, WP(C).22960/2018, WP(C).22358/2018, WP(C).22156/2018, WP(C).21759/2018, WP(C).20757/2018, WP(C).20759/2018, WP(C).19863/2018, WP(C).19065/2018, WP(C).16360/2018, WP(C).16358/2018, WP(C).15156/2018, WP(C).19114/2018, WP(C).19911/2018, WP(C).24073/2018, WP(C).21957/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -5- WP(C).No. 20864 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. 15156 of 2018 PETITIONER: M/S. AUGUSTAN TEXTILE COLOURS PVT. LTD. MALAMPUZHA ROAD, KANJIKODE WEST P.O., PALAKKAD-678 623, REPRESENTED BY ITS GENERAL MANAGER MR.W.A.THAVAMOORTHY. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.P.GOPINATH (SR.) SRI.RAJA KANNAN RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM -695 0001. 2 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, SPECIAL CIRCLE, PALAKKAD - 678 001. 3 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES(NOW STATE GOODS AND SERVICES TAX DEPARTMENT),PALAKKAD - 678 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -6- WP(C).No. 20864 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20864/2018, WP(C).23957/2018, WP(C).23360/2018, WP(C).23157/2018, WP(C).22960/2018, WP(C).22358/2018, WP(C).22156/2018, WP(C).21759/2018, WP(C).20757/2018, WP(C).20759/2018, WP(C).19863/2018, WP(C).19065/2018, WP(C).16360/2018, WP(C).16358/2018, WP(C).13960/2018, WP(C).19114/2018, WP(C).19911/2018, WP(C).24073/2018, WP(C).21957/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -7- WP(C).No. 20864 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. 16358 of 2018 PETITIONER: M/S. VINOD AND COMPANY MAIN ROAD, KOLLAM, REPRESENTED BY ITSMANAGING PARTNER, RENJITH.B. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER OFFICE OF THE ASST. COMMISSIONER (ASSMNT), SPECIAL CIRCLE, KOLLAM-691 001. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM.695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 GENERAL 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 -8- WP(C).No. 20864 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20864/2018, WP(C).23957/2018, WP(C).23360/2018, WP(C).23157/2018, WP(C).22960/2018, WP(C).22358/2018, WP(C).22156/2018, WP(C).21759/2018, WP(C).20757/2018, WP(C).20759/2018, WP(C).19863/2018, WP(C).19065/2018, WP(C).16360/2018, WP(C).15156/2018, WP(C).13960/2018, WP(C).19114/2018, WP(C).19911/2018, WP(C).24073/2018, WP(C).21957/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -9- WP(C).No. 20864 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. 16360 of 2018 PETITIONER: K.C.BALAKRISHNAN PROPRIETOR, M/S.BALAKRISHNA JEWELLERY,G.B.ROAD, PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, PALAKKAD STATE GOODS AND SERVICES TAX DEPARTMENT, FIRST 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. 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 -10- WP(C).No. 20864 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20864/2018, WP(C).23957/2018, WP(C).23360/2018, WP(C).23157/2018, WP(C).22960/2018, WP(C).22358/2018, WP(C).22156/2018, WP(C).21759/2018, WP(C).20757/2018, WP(C).20759/2018, WP(C).19863/2018, WP(C).19065/2018, WP(C).16358/2018, WP(C).15156/2018, WP(C).13960/2018, WP(C).19114/2018, WP(C).19911/2018, WP(C).24073/2018, WP(C).21957/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -11- WP(C).No. 20864 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. 19065 of 2018 PETITIONER: SABU JOSEPH AGED 46 YEARS, PROPRIETOR, M/S. LEAVES, DECOR DELIGHTS, KRISHNA NAGAR, PEROORKADA,THIRUVANANTHAPURAM. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.B.PRABHAKARAN SRI.K.SUNDAR SRI.V.SATHEESH (S-3495) RESPONDENTS: 1 STATE TAX OFFICER WORKS CONTRACT, STATE GOODS ANDSERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM - 695 001. 3 THE SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE AND 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., -12- WP(C).No. 20864 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).20864/2018, WP(C).23957/2018, WP(C).23360/2018, WP(C).23157/2018, WP(C).22960/2018, WP(C).22358/2018, WP(C).22156/2018, WP(C).21759/2018, WP(C).20757/2018, WP(C).20759/2018, WP(C).19863/2018, WP(C).16360/2018, WP(C).16358/2018, WP(C).15156/2018, WP(C).13960/2018, WP(C).19114/2018, WP(C).19911/2018, WP(C).24073/2018, WP(C).21957/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -13- WP(C).No. 20864 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. 19114 of 2018 PETITIONER: M/S.BEST GRANITES II/497 B, KADANGODE, THIPPALISSERY, REPRESENTED BY ITS MANAGING PARTNER, P.K. JALEEL. BY ADVS. SMT.S.K.DEVI SRI.SHANMUGHAM D. JAYAN RESPONDENTS: 1 THE INTELLIGENCE OFFICER SQUAD NO. IV, O/O. THE INSPECTING ASST. COMMISSIONER(INT)DEPT. OF COMMERCIAL TAXES, THRISSUR-680 004. 2 THE SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 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 CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON -14- WP(C).No. 20864 of 2018 & CONN. CASES 11.01.2019, ALONG WITH WP(C).20864/2018, WP(C).23957/2018, WP(C).23360/2018, WP(C).23157/2018, WP(C).22960/2018, WP(C).22358/2018, WP(C).22156/2018, WP(C).21759/2018, WP(C).20757/2018, WP(C).20759/2018, WP(C).19863/2018, WP(C).19065/2018, WP(C).16360/2018, WP(C).16358/2018, WP(C).15156/2018, WP(C).13960/2018, WP(C).19911/2018, WP(C).24073/2018, WP(C).21957/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -15- WP(C).No. 20864 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. 19863 of 2018 PETITIONER: BABU P AGED 53 YEARS A.A.CEMENTS, ALTHARAMOODU, KADAKKAL, KOLLAM BY ADVS. SRI.S.SANTHOSH KUMAR SMT.ANJANA.S.SANTHOSH SMT.P.LISSY JOSE. RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM- 695 001 2 THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NEW DELHI- 110 001 3 THE COMMISSIONER STATE GOOD AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM- 695 001. 4 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAXES, ANCHAL, KOLLAM PIN- 691 306. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -16- WP(C).No. 20864 of 2018 & CONN. CASES 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).20864/2018, WP(C).23957/2018, WP(C).23360/2018, WP(C).23157/2018, WP(C).22960/2018, WP(C).22358/2018, WP(C).22156/2018, WP(C).21759/2018, WP(C).20757/2018, WP(C).20759/2018, WP(C).19065/2018, WP(C).16360/2018, WP(C).16358/2018, WP(C).15156/2018, WP(C).13960/2018, WP(C).19114/2018, WP(C).19911/2018, WP(C).24073/2018, WP(C).21957/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -17- WP(C).No. 20864 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. 19911 of 2018 PETITIONER: SANJAY THOMAS, S/O. THOMAS, PROPRIETOR, VELINGANPARA CERAMICS CENTRE, VALLIKKATTU THEKKEKARA BUILDINGS, VAKATHANAM P.O,KOTTAYAM, PIN - 686 538. BY ADVS. SRI.E.P.GOVINDAN SMT.G.DEEPA SRI.P.ABRAHAM CHERIAN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER [KVAT] SPECIAL CIRCLE, COMMERCIAL TAX COMPLEX, KOTTAYAM,PIN CODE - 686 001 2 THE COMMISSIONER OF STATE TAXES TAX TOWERS, KARAMANA, TRIVANDRUM - 695 002. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT,GOVERNMENT 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).20864/2018, WP(C).23957/2018, WP(C).23360/2018, WP(C).23157/2018, WP(C).22960/2018, WP(C).22358/2018, WP(C).22156/2018, WP(C).21759/2018, WP(C).20757/2018, WP(C).20759/2018, WP(C).19863/2018, -18- WP(C).No. 20864 of 2018 & CONN. CASES WP(C).19065/2018, WP(C).16360/2018, WP(C).16358/2018, WP(C).15156/2018, WP(C).13960/2018, WP(C).19114/2018, WP(C).24073/2018, WP(C).21957/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -19- WP(C).No. 20864 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. 20757 of 2018 PETITIONER: IRINJALAKKUDA SERVICE CO-OPERATIVE BANK LIMITED NO.594, IRINJALAKKUDA, THRISSUR - 680 121, REPRESENTED BY ITS SECRETARY SRI.RUBY P.J. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 STATE TAX OFFICER STATE GST DEPARTMENT,MINI CIVIL STATION,IRINJALAKKUDA - 680 121. 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., GOPAKUMAR H., CGSC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20864/2018, WP(C).23957/2018, -20- WP(C).No. 20864 of 2018 & CONN. CASES WP(C).23360/2018, WP(C).23157/2018, WP(C).22960/2018, WP(C).22358/2018, WP(C).22156/2018, WP(C).21759/2018, WP(C).20759/2018, WP(C).19863/2018, WP(C).19065/2018, WP(C).16360/2018, WP(C).16358/2018, WP(C).15156/2018, WP(C).13960/2018, WP(C).19114/2018, WP(C).19911/2018, WP(C).24073/2018, WP(C).21957/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -21- WP(C).No. 20864 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. 20759 of 2018 PETITIONER: AHALIA FOUNDATION EYE HOSPITAL (A UNIT OF AHALIA INTERNATIONAL FOUNDATION), KOZHIPARA, ELIPPARA P.O., PALAKKAD - 678 557, REPRESENTED BY ITS TRUSTEE SRI.A.G. AJITH PRASAD. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 ASSISTANT COMMISSIONER (ASSMT) SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD - 678 001. 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. BY ADVS. 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., SRI.R.PRASANTH KUMAR CGC -22- WP(C).No. 20864 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20864/2018, WP(C).23957/2018, WP(C).23360/2018, WP(C).23157/2018, WP(C).22960/2018, WP(C).22358/2018, WP(C).22156/2018, WP(C).21759/2018, WP(C).20757/2018, WP(C).19863/2018, WP(C).19065/2018, WP(C).16360/2018, WP(C).16358/2018, WP(C).15156/2018, WP(C).13960/2018, WP(C).19114/2018, WP(C).19911/2018, WP(C).24073/2018, WP(C).21957/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -23- WP(C).No. 20864 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. 21759 of 2018 PETITIONER: A.M.BASHEER AGED 57 YEARS M/S. KERALA SAW MILLS & PLYWOODS, XVII/1948, A.M.ROAD, PERUMBAVOOR. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE STATE TAX OFFICER-II STATE GOODS AND SERVICE TAX DEPARTMENT, 1ST CIRCLE, MINI CIVIL STATION, PERUMBAVOOR-683 542. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002. 3 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -24- WP(C).No. 20864 of 2018 & CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.R.HARISHANKAR SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20864/2018, WP(C).23957/2018, WP(C).23360/2018, WP(C).23157/2018, WP(C).22960/2018, WP(C).22358/2018, WP(C).22156/2018, WP(C).20757/2018, WP(C).20759/2018, WP(C).19863/2018, WP(C).19065/2018, WP(C).16360/2018, WP(C).16358/2018, WP(C).15156/2018, WP(C).13960/2018, WP(C).19114/2018, WP(C).19911/2018, WP(C).24073/2018, WP(C).21957/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -25- WP(C).No. 20864 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. 21957 of 2018 PETITIONER: ECO CAR LPG CONVERSION CENTRE ST.MARYS COLLEGE ROAD, SULTHAN BATHERY - 673 592, REPRESENTED BY BINU K.B.,PROPRIETOR, ECO CAR LPG CONVERSION CENTRE. BY ADVS. SRI.K.M.CHERIAN SRI.LIJO VARGHESE SRI.R.RAMAKRISHNAN POTTY RESPONDENTS: 1 THE STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICE TAX,SULTHAN BATHERY,WAYANADU - 673 592. 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 110 001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -26- WP(C).No. 20864 of 2018 & CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20864/2018, WP(C).23957/2018, WP(C).23360/2018, WP(C).23157/2018, WP(C).22960/2018, WP(C).22358/2018, WP(C).22156/2018, WP(C).21759/2018, WP(C).20757/2018, WP(C).20759/2018, WP(C).19863/2018, WP(C).19065/2018, WP(C).16360/2018, WP(C).16358/2018, WP(C).15156/2018, WP(C).13960/2018, WP(C).19114/2018, WP(C).19911/2018, WP(C).24073/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -27- WP(C).No. 20864 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. 22156 of 2018 PETITIONER: CARESTREAM HEALTH INDIA P. LTD SURVEY NO.549/9, KAKKANAD,VAZHAKKALA VILLAGE, THRIKKAKARA, KOCHI-682021 BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 INTELLIGENCE OFFICER SQUAD NO.V, COMMERCIAL TAXES DEPARTMENT, ERNAKULAM, KOCHI-682 015, 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 3 STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPRUAM-695 002. 4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY IT'S CHAIRMAN,DEPARTMENT OF REVENEU, NORTH BLOCK,NEW DELHI-110001. 5 UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI-110001. -28- WP(C).No. 20864 of 2018 & CONN. CASES 6 INSPECTING ASSISTANT COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,KAKKANAD, KOCHI-682030. 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).20864/2018, WP(C).23957/2018, WP(C).23360/2018, WP(C).23157/2018, WP(C).22960/2018, WP(C).22358/2018, WP(C).21759/2018, WP(C).20757/2018, WP(C).20759/2018, WP(C).19863/2018, WP(C).19065/2018, WP(C).16360/2018, WP(C).16358/2018, WP(C).15156/2018, WP(C).13960/2018, WP(C).19114/2018, WP(C).19911/2018, WP(C).24073/2018, WP(C).21957/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -29- WP(C).No. 20864 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. 22358 of 2018 PETITIONER: M/S.KALANIKETHAN FASHIONS (P) LTD 40/8395 A & B, PRINCE SQUARE, M.G.ROAD, COCHIN-682 035, REPRESENTED BY ITS AUTHORISED SIGNATORY, BIJU JOSE. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER, DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX CIRCLE-III, ERNAKULAM-682 018. 2 THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES CIVIL STATION, KAKKANAD-682 030. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,KARAMANA P.O., THIRUVANANTHAPURAM DISTRICT-695 001. 4 THE SECRETARY GOVERNMENT OF KERALA TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM DISTRICT-695 001. 5 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. -30- WP(C).No. 20864 of 2018 & CONN. CASES 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.A.SREEKALA SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20864/2018, WP(C).23957/2018, WP(C).23360/2018, WP(C).23157/2018, WP(C).22960/2018, WP(C).22156/2018, WP(C).21759/2018, WP(C).20757/2018, WP(C).20759/2018, WP(C).19863/2018, WP(C).19065/2018, WP(C).16360/2018, WP(C).16358/2018, WP(C).15156/2018, WP(C).13960/2018, WP(C).19114/2018, WP(C).19911/2018, WP(C).24073/2018, WP(C).21957/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -31- WP(C).No. 20864 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. 22960 of 2018 PETITIONER: SAJEEV AGED 53 YEARS, PROPRIETOR, LOTUS BUILDERS, CHARUPARA, KATTAKKADA, THIRUVANANTHAPURAM. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 STATE TAX OFFICER (WORKS CONTRACT) SGST DEPARTMENT,TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM- 695 002 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. 4 THE DEPUTY TAHSILDAR TALUK OFFICE, KATTAKKADA, THIRUVANANTHAPURAM DISTRICT-695 572 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. -32- WP(C).No. 20864 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20864/2018, WP(C).23957/2018, WP(C).23360/2018, WP(C).23157/2018, WP(C).22358/2018, WP(C).22156/2018, WP(C).21759/2018, WP(C).20757/2018, WP(C).20759/2018, WP(C).19863/2018, WP(C).19065/2018, WP(C).16360/2018, WP(C).16358/2018, WP(C).15156/2018, WP(C).13960/2018, WP(C).19114/2018, WP(C).19911/2018, WP(C).24073/2018, WP(C).21957/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -33- WP(C).No. 20864 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. 23157 of 2018 PETITIONER: M/S. JAY N JAY HOARDING COMPANY PVT. LTD 2ND FLOOR, CITY CENTRE, MAVOOR ROAD, KOZHIKODE, PIN 673 004, REPRESENTED BY ITS MANAGING DIRECTOR, SRI.N.K.ABDUL JALEEL. BY ADV. SRI.BOBBY JOHN RESPONDENTS: 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 INTELLIGENCE OFFICER (IB) II, STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE, PIN: 673 001. 4 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, 3RD CIRCLE, KOZHIKODE, PIN: 673 001. 5 THE DEPUTY TAHSILDAR KOZHIKODE, PIN: 673 001. 6 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT,FINANCE -34- WP(C).No. 20864 of 2018 & CONN. CASES DEPARTMENT (REVENUE),CENTRAL SECRETARIAT, NEW DELHI-110 001. BY ADVS. 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. SRI.TULASI PANICKER CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20864/2018, WP(C).23957/2018, WP(C).23360/2018, WP(C).22960/2018, WP(C).22358/2018, WP(C).22156/2018, WP(C).21759/2018, WP(C).20757/2018, WP(C).20759/2018, WP(C).19863/2018, WP(C).19065/2018, WP(C).16360/2018, WP(C).16358/2018, WP(C).15156/2018, WP(C).13960/2018, WP(C).19114/2018, WP(C).19911/2018, WP(C).24073/2018, WP(C).21957/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -35- WP(C).No. 20864 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. 23360 of 2018 PETITIONER: BABU T.T PROPRIETOR, ATLAS MARKETING, KALLETUMKARA P.O., THRISSUR.PIN 680 683. BY ADV. SRI.K.G.SOMANATH RESPONDENTS: 1 THE STATE TAX OFFICER S.G.S.T DEPARTMENT,CHALAKUDY 680 307 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM 695 002. 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, 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).20864/2018, WP(C).23957/2018, WP(C).23157/2018, WP(C).22960/2018, WP(C).22358/2018, WP(C).22156/2018, WP(C).21759/2018, WP(C).20757/2018, WP(C).20759/2018, WP(C).19863/2018, WP(C).19065/2018, WP(C).16360/2018, WP(C).16358/2018, WP(C).15156/2018, WP(C).13960/2018, WP(C).19114/2018, WP(C).19911/2018, WP(C).24073/2018, WP(C).21957/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -36- WP(C).No. 20864 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. 23957 of 2018 PETITIONER: INDIANA STEEL CORPORATION AP.X/234, KANIYAPURAM, THIRUVANANTHAPURAM REPRESENTED BY ITS PARTNER, SHAMMER DAVOOD, S/O. DAVOOD SHAHIB, AGED 43 YEARS, RESIDING AT CHAMAVILA HOUSE, KALLAMBALAM, THIRUVANANTHAURAM DISTRICT, PIN-695 605 BY ADVS. SRI.C.A.CHACKO SMT.C.M.CHARISMA SMT.MEGHA K.XAVIER RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK,NEW DELHI-110 001 2 STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695 001 3 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001 4 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX , THIRD CIRCLE, 4TH FLOOR, TAX TOWER, KARAMANA, THIRUVANANTHAPRUAM-695 002 -37- WP(C).No. 20864 of 2018 & CONN. CASES 5 THE ASSISTANT STATE TAX OFFICER OFFICE OF THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001 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).20864/2018, WP(C).23360/2018, WP(C).23157/2018, WP(C).22960/2018, WP(C).22358/2018, WP(C).22156/2018, WP(C).21759/2018, WP(C).20757/2018, WP(C).20759/2018, WP(C).19863/2018, WP(C).19065/2018, WP(C).16360/2018, WP(C).16358/2018, WP(C).15156/2018, WP(C).13960/2018, WP(C).19114/2018, WP(C).19911/2018, WP(C).24073/2018, WP(C).21957/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -38- WP(C).No. 20864 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. 24073 of 2018 PETITIONER : MUHAMMED SHAFI AGED 45 YEARS PROPRITOR EXTRA PALACE, THETTIKKUZHI,KARTHIKAPPALLY, ALAPPUZHA DIST.PIN-690 516. BY ADV. SRI.T.P.ABDUL HAMEED RESPONDENTS: 1 STATE TAX OFFICER 1ST CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT, MINI CIVIL STATION, ALAPPUZHA, PIN - 688 013. 2 THE COMMISSIONER OF STATE TAXES TAXES TOWER, KARAMANA, THIRUVANANTHAPURAM,PIN-695 002. 3 STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT,THIRUVANANTHAPURAM, PIN-695 001. 4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN-110 001. 5 UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -39- WP(C).No. 20864 of 2018 & CONN. CASES 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).20864/2018, WP(C).23957/2018, WP(C).23360/2018, WP(C).23157/2018, WP(C).22960/2018, WP(C).22358/2018, WP(C).22156/2018, WP(C).21759/2018, WP(C).20757/2018, WP(C).20759/2018, WP(C).19863/2018, WP(C).19065/2018, WP(C).16360/2018, WP(C).16358/2018, WP(C).15156/2018, WP(C).13960/2018, WP(C).19114/2018, WP(C).19911/2018, WP(C).21957/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -40- WP(C).No. 20864 of 2018 & CONN. CASES

JUDGMENT [WP(C).20864/2018, WP(C).13960/2018, WP(C).15156/2018, WP(C).16358/2018, WP(C).16360/2018, WP(C).19065/2018, WP(C).19114/2018, WP(C).19863/2018, WP(C).19911/2018, WP(C).20757/2018, WP(C).20759/2018, WP(C).21759/2018, WP(C).21957/2018, WP(C).22156/2018, WP(C).22358/2018, WP(C).22960/2018, WP(C).23157/2018, WP(C).23360/2018, WP(C).23957/2018, WP(C).24073/2018 ] 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 11th40023 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

-41- APPENDIX OF WP(C) 20864/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE NO. 32080758794/2013-14 DATED 05.12.2017 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P1AOF THE REVISED NOTICE NO. 32080758794/2013-14 DATED 27.02.2018 FOR THE YEAR 2013-14 U/S. 25(1) OF KVAT ACT ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE ASSESSMENT ORDER NO. 32080758794/2013-14 DATED 10.04.2018 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P3OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016. EXHIBIT P4OF THE UNION LIST (LIST I) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P5OF THE STATE LIST (LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P6OF THE NOTIFICATION NO. SO 2986(E) DATED 16.09.2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P7OF INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN WPC NO. 11335/18 DATED 04.04.2018. -42- APPENDIX OF WP(C) 13960/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 21/10/2017 EXHIBIT P2OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 30/10/2017 EXHIBIT P3OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 23/11/2017 EXHIBIT P4OF THE INTERIM ORDER IN WPC NO.11335/2018 DATED 4/4/2018 EXHIBIT P5OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2011-12 DATED 8/1/2018 EXHIBIT P6OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2012-13 DATED 8/1/2018 EXHIBIT P7OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 3RD RESPONDENT FOR THE YEAR 2013-14 DATED 8/1/2018

-43- APPENDIX OF WP(C) 15156/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER OF ASSESSMENT DATED 31.03.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25 OF THE KVAT ACT, FOR THE YEAR 2015-16. -44- APPENDIX OF WP(C) 16358/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1- COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 30.04.2018. EXHIBIT P2- COPY OF ORDER IN W.P[C]NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2018. -45- APPENDIX OF WP(C) 16360/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P2: COPY OF ORDER IN W.P.(C) NO.11335/18 OF THIS HON'BLE COURT

-46- APPENDIX OF WP(C) 19065/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1OF THE ASSESSMENT ORDER NO. 32011355452/2013-14 DATED 18/04/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT-P2OF THE ASSESSMENT ORDER NO. 32011355452/2014-15 DATED 18/04/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT-P3OF THE INTERIM ORDER PASSED IN W.P(C) 11335/2018 DATED 04/04/2018

-47- APPENDIX OF WP(C) 19114/2018 PETITIONER'S/S EXHIBITS: EXT.P1.OF THE NOTICE NO. ITC/IV/58 2015- 16 DATED 7-5-2017. EXT.P2.OF THE ENVELOP IN WHICH THE NOTICE IS DISPATCHED HAVING THE SEAL AND DATE OF THE POST OFFICE.

-48- APPENDIX OF WP(C) 19863/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 28.05.2018 FOR THE ASSESSMENT YEAR 2015-16 PASSED BY THE 4TH RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER DATED 28.05.2018 FOR THE ASSESSMENT YEAR 2015-16 PASSED BY THE 4TH RESPONDENT EXHIBIT P3OF THE INTERIM ORDER DATED 04.04.2018 IN WP(C)NO. 11335/2018. -49- APPENDIX OF WP(C) 19911/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DT. 9-5-2018 ISSUED BY THE FIRST RESPONDENT ASSESSING AUTHORITY ASSISTANT COMMISSIONER US/25(1) OF THE ACT.

-50- APPENDIX OF WP(C) 20757/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF ANNUAL RETURN FOR THE YEAR 2011-12 DATED 27.06.2012. EXHIBIT P1(A). COPY OF ANNUAL RETURN FOR THE YEAR 2012-13 DATED 01.06.2013. EXHIBIT P1(B). COPY OF ANNUAL RETURN FOR THE YEAR 2014-15 DATED 21.05.2015. EXHIBIT P1(C). COPY OF ANNUAL RETURN FOR THE YEAR 2015-16 DATED 31.05.2016. EXHIBIT P1(D). COPY OF ANNUAL RETURN FOR THE YEAR 2016-17 DATED 25.07.2017. EXHIBIT P2. COPY OF PENALTY ORDER DATED 28.04.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P2(A). COPY OF PENALTY ORDER DATED 28.04.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P2(B). COPY OF PENALTY ORDER DATED 28.04.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2(C). COPY OF PENALTY ORDER DATED 28.04.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2(D). COPY OF PENALTY ORDER DATED 28.04.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P3. COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO.13552 OF 2018. -51- APPENDIX OF WP(C) 20759/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF ANNUAL RETURN FOR THE YEAR 2014-15 DATED 03.07.2015 EXHIBIT P1 (A). COPY OF ANNUAL RETURN FOR THE YEAR 2016-17 DATED 15.06.2017 EXHIBIT P2. COPY OF NOTICE DATED 11.05.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 RECEIVED ON 8.6.2018 EXHIBIT P2 (A). COPY OF NOTICE DATED 17.05.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 RECEIVED ON 18.06.2018 EXHIBIT P3. COPY OF THE INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P. (C)NO.13552 OF 2018

-52- APPENDIX OF WP(C) 21759/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 14.03.2018. EXHIBIT P2OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 14.03.2018. -53- APPENDIX OF WP(C) 21957/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32140780604/2015-16 DATED 30/4/2018

-54- APPENDIX OF WP(C) 22156/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE NO.VCR/25/2017-18 DATED 31.10.2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2:OF THE JUDGMENT NO.W.P.(C) 10255/2018 DATED 4.4.2018 OF THIS HON'BLE COURT, EXHIBIT P3:OF THE JUDGMENT DATED 29.5.2018 IN W.A.952/2018 OF THIS HON'BLE COURT.

-55- APPENDIX OF WP(C) 22358/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO.32071797472/15-16 DATED 17-01-2018. EXHIBIT P2OF THE FORM NO.1 DEMAND NOTICE NO.A5-1776/18 DATED 27-04-2018. -56- APPENDIX OF WP(C) 22960/2018 PETITIONER'S/S EXHIBITS: EXT. P1 COPY OF ORDER DATED 12.03.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1)FOR THE YEAR 2012-13. EXT.P2 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C)NO.13552 OF 2018. EXT.P3 COPY OF DEMAND NOTICE DATED 26.06.2018 ISSUED BY THE 4TH RESPONDENT UNDER THE RR ACT.

-57- APPENDIX OF WP(C) 23157/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER FOR THE YEAR 2015-16, DATED 24.01.2018 PASSED BY THE THIRD RESPONDENT. EXHIBIT P2OF THE NOTICE DATED 14.05.2018 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER. EXHIBIT P3OF THE NOTICE FOR PERSONAL HEARING, DATED 14.06.2018 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER. EXHIBIT P4OF THE NOTICE DATED 31.05.2018 ISSUED BY THE FIFTH RESPONDENT TO THE PETITIONER, UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT. EXHIBIT P5OF THE NOTICE DATED 31.05.2018 ISSUED BY THE FIFTH RESPONDENT TO THE PETITIONER, UNDER SECTION 34 OF THE KERALA REVENUE RECOVERY ACT. EXHIBIT P6OF THE INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT I WPC NO.11335 OF 2018. EXHIBIT P6AOF THE INTERIM ORDER DATED 27.06.2018 PASSED BY THIS HON'BLE COURT IN WPC NO.21185 OF 2018. -58- APPENDIX OF WP(C) 23360/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE SHOW CAUSE NOTICE ISSUED U/S.25(1) OF THE KVAT ACT FOR THE YEARS 2013-14 DT.8.5.2018. EXHIBIT P2 AOF THE REPLY FIELD AGAINST EXT.P1 NOTICE DATED 18.06.2018 EXHIBIT P3 AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2013-14 DATED 20.06- 2018. -59- APPENDIX OF WP(C) 23957/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER DATED 30/12/2017 ISSUED BY THE 4TH RESPONDENT EXHIBIT P2OF THE DEMAND NOTICE DATED 30/12/2017 ISSUED BY THE 4TH RESPONDENT EXHIBIT P3OF THE DEMAND NOTICE DATED 22/6/2018 ISSUED BY 5TH RESPONDENT EXHIBIT P4OF THE ORDER DATED 27/4/2018 IN WP(C) NO.14625/2018

-60- APPENDIX OF WP(C) 24073/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER BEARING NO.32040591355/2011-12 DATED 21.05.2018 ISSUED BY THE 1ST RESPONDENT,WITH DEMAND NOTICE EXHIBIT P2 TRUE COPIES OF THE ORDERS IN W.P(C)NO.11335/2018 OF THIS HON'BLE COURT DATED 04.04.2018.

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.