BharatTaxGST

M/S.Shalimar Granites vs. The State Tax Officer

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WP(C)/13961/2018HC KeralaGSTCNR KLHC01045549201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU58 pages
For Petitioner: SMT.M.K.HAJARA, SMT.JESSY MANUELFor Respondent: SRI.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY, RESPONDENTS, THE STATE TAX OFFICER, STATE GOODS SERVICE TAX DEPARTMENT, PATTAMBI, PALAKKAD - 679 306., THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002., SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA...

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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. 23164 of 2018 PETITIONER: INDTECH INTERIORS & CONTRACTORS PVT.LTD, 23/176D1, 2ND FLOOR, PBA ARCADE, HMT ROAD, KALAMASSERY, COCHIN 683 503. REP. BY ITS MANAGING DIRECTOR MR.CEEN MATHEW BY ADVS. SMT.M.K.HAJARA SMT.JESSY MANUEL RESPONDENTS: 1 THE INTELLINGENCE OFFICER (IB), S.G.S.T. DEPARTMENT, MATTANCHERY AT ALUVA 683 101 2 THE ASSISTANT COMMISSIONER (WC) S.G.S.T. DEPARTMENT, ERNAKULAM.682 618 3 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002 4 THE STATE OF KERALA REP. BY ITS SECRETARY TO TAXES SECRETARIAT, THIRUVANANTHAPURAM-695 002 5 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REP. BY ITS CHAIRMAN DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001 6 THE UNION OF INDIA REP. 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. -2- WP(C).No. 23164 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).13961/2018, WP(C).16161/2018, WP(C).16165/2018, WP(C).20437/2018, WP(C).20764/2018, WP(C).20765/2018, WP(C).21161/2018, WP(C).21527/2018, WP(C).21561/2018, WP(C).21964/2018, WP(C).21965/2018, WP(C).22165/2018, WP(C).22361/2018, WP(C).22364/2018, WP(C).22561/2018, WP(C).22562/2018, WP(C).23165/2018, WP(C).23364/2018, WP(C).23764/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -3- WP(C).No. 23164 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. 13961 of 2018 PETITIONER: M/S.SHALIMAR GRANITES PUTHIYA ROAD, P.O.CHERUKODE, VALLAPPUZHA, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, C.C.THOUFEEQ. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS 1 THE STATE TAX OFFICER STATE GOODS SERVICE TAX DEPARTMENT, PATTAMBI, PALAKKAD - 679 306. 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. 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 -4- WP(C).No. 23164 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23764/2018, WP(C).23364/2018, WP(C).23165/2018, WP(C).22561/2018, WP(C).22562/2018, WP(C).22361/2018, WP(C).22364/2018, WP(C).22165/2018, WP(C).21527/2018, WP(C).21561/2018, WP(C).21161/2018, WP(C).20765/2018, WP(C).20764/2018, WP(C).20437/2018, WP(C).16161/2018, WP(C).16165/2018, WP(C).21965/2018, WP(C).21964/2018, WP(C).23164/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -5- WP(C).No. 23164 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. 16161 of 2018 PETITIONER: MINIAMMA AGED 47 YEARS, PROPRIETRESS, SIVA CASHEW, THRIKKADAVOOR, KOLLAM PIN 691 601. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENTS: 1 THE ASST.COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT ASRAMOM,KOLLAM 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).23764/2018, WP(C).23364/2018, WP(C).23165/2018, WP(C).22561/2018, WP(C).22562/2018, WP(C).22361/2018, WP(C).22364/2018, WP(C).22165/2018, -6- WP(C).No. 23164 of 2018 & CONN. CASES WP(C).21527/2018, WP(C).21561/2018, WP(C).21161/2018, WP(C).20765/2018, WP(C).20764/2018, WP(C).20437/2018, WP(C).16165/2018, WP(C).13961/2018, WP(C).21965/2018, WP(C).21964/2018, WP(C).23164/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -7- WP(C).No. 23164 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. 16165 of 2018 PETITIONER: M/S. TECPRO INFRA PROJECTS LTD. (FORMERLY KNOWN AS BESL INFRA PROJECTS LTD.) CRAN-91,PONEKKARA ROAD,EDAPPALLY, KOCHI-682 024,ERNAKULAM DISTRICT. REPRESENTED BY ITS AUTHORISED SIGNATORY S. VENUGOPALAN BY ADV. SRI.BEJOY CHERIYAN RESPONDENTS: 1 STATE TAX OFFICER (W.C) 2ND FLOOR,CLASS TOWER,SGST DEPARTMENT, OLD RAILWAY STATION ROAD,ERNAKULAM,KOCHI-682 018. 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. 5 THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,CIVIL STATION,KAKKANAD,COCHIN-682 030. -8- WP(C).No. 23164 of 2018 & CONN. CASES 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).23764/2018, WP(C).23364/2018, WP(C).23165/2018, WP(C).22561/2018, WP(C).22562/2018, WP(C).22361/2018, WP(C).22364/2018, WP(C).22165/2018, WP(C).21527/2018, WP(C).21561/2018, WP(C).21161/2018, WP(C).20765/2018, WP(C).20764/2018, WP(C).20437/2018, WP(C).16161/2018, WP(C).13961/2018, WP(C).21965/2018, WP(C).21964/2018, WP(C).23164/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -9- WP(C).No. 23164 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. 20437 of 2018 PETITIONER: ELIZABETH ALEXANDER PROPRIETOR, M/S AROMA POULTRY MEAT PROCEESING UNIT, MUNDAKKAL,, KOLLAM. BY ADVS. SRI.RAJESH NAMBIAR SRI.N.R.SAJ RESPONDENTS: 1 STATE TAX OFFICER-I STATE GOODS AND SERVICE TAX DEPARTMENT,1ST CIRCLE, KOLLAM. PIN-688 524. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM -695 001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,GOVT.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).23764/2018, WP(C).23364/2018, WP(C).23165/2018, WP(C).22561/2018, WP(C).22562/2018, WP(C).22361/2018, WP(C).22364/2018, WP(C).22165/2018, WP(C).21527/2018, WP(C).21561/2018, WP(C).21161/2018, WP(C).20765/2018, WP(C).20764/2018, WP(C).16161/2018, WP(C).16165/2018, WP(C).13961/2018, WP(C).21965/2018, WP(C).21964/2018, WP(C).23164/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -10- WP(C).No. 23164 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. 20764 of 2018 PETITIONER: M/S.OCEANUS DWELLINGS PVT. LTD. PRIYADARSHINI NAGAR, PUTHUR,PALAKKAD, REPRESENTED BY K.A.FRANCIS, REGIONAL MANAGER. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER(WC) STATE GOODS & SERVICES TAX DEPARTMENT, PALAKKAD- 678 001 2 THE INSPECTING ASST.COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES,PALAKKAD- 678 001 3 STATE BANK OF INDIA PATTOM ED HEIGHTS,PATTOM, THIRUVANANTHAPURAM- 695 004 REPRESENTED BY ITS MANAGER 4 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM- 695 001 5 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 -11- WP(C).No. 23164 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23764/2018, WP(C).23364/2018, WP(C).23165/2018, WP(C).22561/2018, WP(C).22562/2018, WP(C).22361/2018, WP(C).22364/2018, WP(C).22165/2018, WP(C).21527/2018, WP(C).21561/2018, WP(C).21161/2018, WP(C).20765/2018, WP(C).20437/2018, WP(C).16161/2018, WP(C).16165/2018, WP(C).13961/2018, WP(C).21965/2018, WP(C).21964/2018, WP(C).23164/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -12- WP(C).No. 23164 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. 20765 of 2018 PETITIONER: M/S.APPOLLO GOLD PATTAMBI LLP APOLLO TOWER, PATTAMBI P.O., PALAKKAD DISTRICT, REPRESENTED BY SADARUDDIN R., DIRECTOR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, PATTAMBI - 679 303. 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).23764/2018, WP(C).23364/2018, WP(C).23165/2018, WP(C).22561/2018, WP(C).22562/2018, WP(C).22361/2018, WP(C).22364/2018, WP(C).22165/2018, WP(C).21527/2018, WP(C).21561/2018, WP(C).21161/2018, WP(C).20764/2018, WP(C).20437/2018, WP(C).16161/2018, WP(C).16165/2018, WP(C).13961/2018, WP(C).21965/2018, WP(C).21964/2018, WP(C).23164/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -13- WP(C).No. 23164 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. 21161 of 2018 PETITIONER: M/S. RAJAH HEALTHY ACRES (P) LTD. PERUMANNUR.P.O., CHALISSERY,PALAKKAD, REPRESENTED BY ITS DIRECTOR, DR.SREERAJ KUNNASSERI. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST. COMMISSIONER(ASSESSMENT) SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD- 678 004. 2 THE COMMISSIONER STATE GOODS 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).23764/2018, WP(C).23364/2018, WP(C).23165/2018, WP(C).22561/2018, WP(C).22562/2018, WP(C).22361/2018, WP(C).22364/2018, WP(C).22165/2018, -14- WP(C).No. 23164 of 2018 & CONN. CASES WP(C).21527/2018, WP(C).21561/2018, WP(C).20765/2018, WP(C).20764/2018, WP(C).20437/2018, WP(C).16161/2018, WP(C).16165/2018, WP(C).13961/2018, WP(C).21965/2018, WP(C).21964/2018, WP(C).23164/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -15- WP(C).No. 23164 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. 21527 of 2018 PETITIONER: M/S. MALASIAN GOLD SOUK KANIYAPURAM. CHITTATTUMUKKU, REPRESENTED BY ITS, MANAGING PARTNER MR.ASHRAF. BY ADV. SRI.SOJAN JAMES RESPONDENTS: 1 COMMERCIAL TAX OFFICER COMMERCIAL TAXES FIRST CIRCLE, THIRUVANANTHAPURAM-695 002. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANATHAPURAM-695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM -695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT FO 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).23764/2018, WP(C).23364/2018, WP(C).23165/2018, WP(C).22561/2018, WP(C).22562/2018, WP(C).22361/2018, WP(C).22364/2018, WP(C).22165/2018, WP(C).21561/2018, WP(C).21161/2018, WP(C).20765/2018, -16- WP(C).No. 23164 of 2018 & CONN. CASES WP(C).20764/2018, WP(C).20437/2018, WP(C).16161/2018, WP(C).16165/2018, WP(C).13961/2018, WP(C).21965/2018, WP(C).21964/2018, WP(C).23164/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -17- WP(C).No. 23164 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. 21561 of 2018 PETITIONER: O.V. PATHROSE M/S. DRISYA MARBLES, ANJUMOORTHYMANGALAM,VADAKKENCHERRY, PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST. COMMISSIONER STATE GOODS & SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, PALAKKAD-678 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPRUAM-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).23764/2018, WP(C).23364/2018, WP(C).23165/2018, WP(C).22561/2018, WP(C).22562/2018, WP(C).22361/2018, WP(C).22364/2018, WP(C).22165/2018, WP(C).21527/2018, WP(C).21161/2018, WP(C).20765/2018, WP(C).20764/2018, WP(C).20437/2018, WP(C).16161/2018, WP(C).16165/2018, WP(C).13961/2018, WP(C).21965/2018, WP(C).21964/2018, WP(C).23164/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -18- WP(C).No. 23164 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. 21964 of 2018 PETITIONERS: NATIONAL ELECTRICAL WORKS VI/84B, CHENGAMANAD, ERNAKULAM PO-683 578, REPRESENTED BY ITS PROPRIETOR-SRI.V.O PAUL. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 STATE TAX OFFICER OFFICE OF THE DEPUTY COMMISSIONER, SGST DEPARTMENT, MATTANCHERRY, PIN-682 002. 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-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).23764/2018, WP(C).23364/2018, -19- WP(C).No. 23164 of 2018 & CONN. CASES WP(C).23165/2018, WP(C).22561/2018, WP(C).22562/2018, WP(C).22361/2018, WP(C).22364/2018, WP(C).22165/2018, WP(C).21527/2018, WP(C).21561/2018, WP(C).21161/2018, WP(C).20765/2018, WP(C).20764/2018, WP(C).20437/2018, WP(C).16161/2018, WP(C).16165/2018, WP(C).13961/2018, WP(C).21965/2018, WP(C).23164/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -20- WP(C).No. 23164 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. 21965 of 2018 PETITIONER: M/S.PEE VEE AR FUEL SERVICES PUDUR ROAD,PALLIPPURAM,PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER,SRI.P.R.VENKITESWARAN. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.S.JAFFERALI RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS SERVICE TAX DEPARTMENT OF KERALA, FIRST CIRCLE,PALAKKAD-678 001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWERS, 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. 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.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS -21- WP(C).No. 23164 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23764/2018, WP(C).23364/2018, WP(C).23165/2018, WP(C).22561/2018, WP(C).22562/2018, WP(C).22361/2018, WP(C).22364/2018, WP(C).22165/2018, WP(C).21527/2018, WP(C).21561/2018, WP(C).21161/2018, WP(C).20765/2018, WP(C).20764/2018, WP(C).20437/2018, WP(C).16161/2018, WP(C).16165/2018, WP(C).13961/2018, WP(C).21964/2018, WP(C).23164/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -22- WP(C).No. 23164 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. 22165 of 2018 PETITIONER: M/S.ZENA PAINT PALACE, HIGH SCHOOL ROAD, KOPPAM, REPRESENTED BY ITS MANAGING PARTNER, MUHAMMED RASHEED P.T., AGED 32 YEARS, S/O ABDUL AZEEZ P.T., PATTANMARUTHODY, KOPPAM, PULASSERY P.O., PALAKKAD DISTRICT-679 307. BY ADV. SRI.K.SHAJ RESPONDENTS: 1 THE SECRETARY, TAXES, GOVERNMENT OF KERALA TAXES, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 4 THE STATE TAX OFFICER STATE TAX OFFICE, SGST DEPARTMENT, KERALA, PATTAMBI, PALAKKAD DISTRICT-679 303. 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 -23- WP(C).No. 23164 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23764/2018, WP(C).23364/2018, WP(C).23165/2018, WP(C).22561/2018, WP(C).22562/2018, WP(C).22361/2018, WP(C).22364/2018, WP(C).21527/2018, WP(C).21561/2018, WP(C).21161/2018, WP(C).20765/2018, WP(C).20764/2018, WP(C).20437/2018, WP(C).16161/2018, WP(C).16165/2018, WP(C).13961/2018, WP(C).21965/2018, WP(C).21964/2018, WP(C).23164/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -24- WP(C).No. 23164 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. 22361 of 2018 PETITIONER: KAMMATHKUTTY.P.K. AGED 61, S/O. MOHAMMED HAJI, PROPRIETOR, PKK CONSTRUCTIONS, PEZHUNGADAN, KOLATHIKKEL, KEEZHUMPARAMBIL POST, AREACODE, MALAPPURAM DISTRICT- 673 639. BY ADVS. SRI.K.I.SAGEER SMT.M.SHAJNA SRI.E.C.AHAMED FAZIL SRI.K.M.FIROZ SRI.P.C.MUHAMMED NOUSHIQ RESPONDENTS: 1 THE STATE TAX OFFICER (WORK CONTRACT), STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. 2 DEPUTY TAHSILDAR, REVENUE RECOVERY ERNAD TALUK, MALAPPURAM DISTRICT- 676 121. 3 COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM 695 001. 4 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY,SECRETARIAT, THIRUVANANTHAPURAM- 695 001. 5 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695 001. -25- WP(C).No. 23164 of 2018 & CONN. CASES 6 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY,DEPARTMENT OF REVENUE MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23764/2018, WP(C).23364/2018, WP(C).23165/2018, WP(C).22561/2018, WP(C).22562/2018, WP(C).22364/2018, WP(C).22165/2018, WP(C).21527/2018, WP(C).21561/2018, WP(C).21161/2018, WP(C).20765/2018, WP(C).20764/2018, WP(C).20437/2018, WP(C).16161/2018, WP(C).16165/2018, WP(C).13961/2018, WP(C).21965/2018, WP(C).21964/2018, WP(C).23164/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -26- WP(C).No. 23164 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. 22364 of 2018 PETITIONER: M/S.VAMA AGENCIES VI/300, INDIAN CHAMBER ROAD, MATTANCHERRY, KOCHI-682 002, REPRESENTED BY ITS AUTHORISED SIGNATORY,SRI.AJIT MANIKANT KHONA. BY ADVS. SRI.R.MOHANDAS SRI.MANOJ KUMAR.M SRI.R.KISHORE KUMAR (MATTANCHERRY) RESPONDENTS: 1 ASSISTANT COMMISSIONER SPECIAL CIRCLE (PRODUCE),STATE GOODS & SERVICE TAX DEPARTMENT,(PREVIOUSLY COMMERCIAL TAXES DEPARTMENT),BAZAR ROAD, MATTANCHERRY, KOCHI-682 002. 2 DEPUTY COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,(PREVIOUSLY COMMERCIAL TAXES DEPARTMENT),BAZAR ROAD, MATTANCHERRY, KOCHI-682 002. 3 STATE OF KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001, REPRESENTED BY ITS PRINCIPAL SECRETARY. 4 UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001, REPRESENTED BY ITS SECRETARY. -27- WP(C).No. 23164 of 2018 & CONN. CASES 5 INSPECTING ASSISTANT COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,(PREVIOUSLY COMMERCIAL TAXES DEPARTMENT), BAZAR ROAD, MATTANCHERRY, KOCHI-682 002. 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).23764/2018, WP(C).23364/2018, WP(C).23165/2018, WP(C).22561/2018, WP(C).22562/2018, WP(C).22361/2018, WP(C).22165/2018, WP(C).21527/2018, WP(C).21561/2018, WP(C).21161/2018, WP(C).20765/2018, WP(C).20764/2018, WP(C).20437/2018, WP(C).16161/2018, WP(C).16165/2018, WP(C).13961/2018, WP(C).21965/2018, WP(C).21964/2018, WP(C).23164/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -28- WP(C).No. 23164 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. 22561 of 2018 PETITIONER: ORIENTAL METALS INDIA PVT. LTD. VYSALI JUNCTION, N.H BYE PASS, KOCHI - 682 032 (REPRESENTED BY AHAMED ANSARI, MANAGING DIRECTOR) BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 ASSISTANT COMMISSIONER S.G.S.T DEPARTMENT, SPECIAL CIRCLE – I, ERNAKULAM, KOCHI - 682 015. 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002. 3 STATE OF KERALA REPRESENED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 002. 4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI - 110 001. 5 UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMEN OF REVENUE,NORTH BLOCK, NEW DELHI - 110 001. 6 INSPECTING ASSISTANT COMMISSIONER STATE GOODS & SERVICES TAX DEPARTMENT, KAKKANAD, KOCHI - 682 030. -29- WP(C).No. 23164 of 2018 & CONN. CASES 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., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.PREETHA S. NAIR SC CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.M.RAJENDRA KUMAR CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23764/2018, WP(C).23364/2018, WP(C).23165/2018, WP(C).22562/2018, WP(C).22361/2018, WP(C).22364/2018, WP(C).22165/2018, WP(C).21527/2018, WP(C).21561/2018, WP(C).21161/2018, WP(C).20765/2018, WP(C).20764/2018, WP(C).20437/2018, WP(C).16161/2018, WP(C).16165/2018, WP(C).13961/2018, WP(C).21965/2018, WP(C).21964/2018, WP(C).23164/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -30- WP(C).No. 23164 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. 22562 of 2018 PETITIONER: ANIL P.L. AGED 50 YEARS PROPRIETOR : CHOICE CHEMICALS, T.A.BEERAN KUNJU ROAD, ERNAKULAM, KOCHI - 682 018. BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 COMMERCIAL TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT, 1ST CIRLE, CLAS TOWERS, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI - 682 018. 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. 4 CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI – 110 001. 5 UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI – 110 001. -31- WP(C).No. 23164 of 2018 & CONN. CASES 6 INSPECTING ASSISTANT COMMISSIONER STATE GOODS & SERVICES TAX DEPARTMENT, KAKKANAD, KOCHI - 682 030. 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., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.M.RAJENDRA KUMAR CGC 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).23764/2018, WP(C).23364/2018, WP(C).23165/2018, WP(C).22561/2018, WP(C).22361/2018, WP(C).22364/2018, WP(C).22165/2018, WP(C).21527/2018, WP(C).21561/2018, WP(C).21161/2018, WP(C).20765/2018, WP(C).20764/2018, WP(C).20437/2018, WP(C).16161/2018, WP(C).16165/2018, WP(C).13961/2018, WP(C).21965/2018, WP(C).21964/2018, WP(C).23164/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -32- WP(C).No. 23164 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. 23165 of 2018 PETITIONER: M/S. CHINNAN GOLD & DIAMONDS IKKANDA WARRIER ROAD, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER, M.C.ROY. BY ADVS. SMT.S.K.DEVI SRI.SHANMUGHAM D. JAYAN RESPONDENTS: 1 THE STATE TAX OFFICER, THRISSUR STATE GOODS SERVICE TAX DEPARTMENT, KERALA 4TH CIRCLE, POOTHOLE, 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 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).23764/2018, WP(C).23364/2018, WP(C).22561/2018, WP(C).22562/2018, WP(C).22361/2018, -33- WP(C).No. 23164 of 2018 & CONN. CASES WP(C).22364/2018, WP(C).22165/2018, WP(C).21527/2018, WP(C).21561/2018, WP(C).21161/2018, WP(C).20765/2018, WP(C).20764/2018, WP(C).20437/2018, WP(C).16161/2018, WP(C).16165/2018, WP(C).13961/2018, WP(C).21965/2018, WP(C).21964/2018, WP(C).23164/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -34- WP(C).No. 23164 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. 23364 of 2018 PETITIONER: SAJUSAHADEVAN PROPRIETOR, MANGAL CASHEW TRADERS, KILIKOLLOOR,KOLLAM, PIN-691004. BY ADV. SRI.SERGI JOSEPH THOMAS RESPONDENTS: 1 THE STATE TAX OFFICER, KOLLAM SQUAD NO.1, ASRAMAM, KOLLAM, PIN-691 002. 2 COMMISSIONER OF STATE GOODS AND SERVICE, TAXES DEPARTMENT, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. 5 UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS -35- WP(C).No. 23164 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23764/2018, WP(C).23165/2018, WP(C).22561/2018, WP(C).22562/2018, WP(C).22361/2018, WP(C).22364/2018, WP(C).22165/2018, WP(C).21527/2018, WP(C).21561/2018, WP(C).21161/2018, WP(C).20765/2018, WP(C).20764/2018, WP(C).20437/2018, WP(C).16161/2018, WP(C).16165/2018, WP(C).13961/2018, WP(C).21965/2018, WP(C).21964/2018, WP(C).23164/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -36- WP(C).No. 23164 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. 23764 of 2018 PETITIONER: AMK TRADERS TC.43/752,POURNAMI NAGAR III STREET, KALLATTUMUKKU, MANACAUD, THIRUVANANTHAPURAM, REPRESENTED BY ITS PARTNER,A.MOHAMMED, S/O.ABDUL RASHEED HAJEE, AGED 47, BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, FIRST CIRCLE, 4TH FLOOR, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM-695 001. 3 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT,THIRUVANANTHAPURAM-695 001. 4 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NORTH BLOCK, NEW DELHI-110 001. -37- WP(C).No. 23164 of 2018 & CONN. CASES 6 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 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.ROJO JOSEPH THURUTHIPARA CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23364/2018, WP(C).23165/2018, WP(C).22561/2018, WP(C).22562/2018, WP(C).22361/2018, WP(C).22364/2018, WP(C).22165/2018, WP(C).21527/2018, WP(C).21561/2018, WP(C).21161/2018, WP(C).20765/2018, WP(C).20764/2018, WP(C).20437/2018, WP(C).16161/2018, WP(C).16165/2018, WP(C).13961/2018, WP(C).21965/2018, WP(C).21964/2018, WP(C).23164/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -38- WP(C).No. 23164 of 2018 & CONN. CASES

JUDGMENT [ WP(C) 23164/2018, WP(C).13961/2018, WP(C).16161/2018, WP(C).16165/2018 ,WP(C).20437/2018, WP(C).20764/2018, WP(C).20765/2018, WP(C).21161/2018, WP(C).21527/2018, WP(C).21561/2018, WP(C).21964/2018, WP(C).21965/2018, WP(C).22165/2018, WP(C).22361/2018, WP(C).22364/2018, WP(C).22561/2018, WP(C).22562/2018, WP(C).23165/2018, WP(C).23364/2018, WP(C).23764/2018 ] 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

-39- APPENDIX OF WP(C) 23164/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 EXHIBIT P1 AOF THE SHOW CAUSE NOTICE ISSUED U/S.67(1) OF THE KVAT ACT FOR 2014-15 DATED :24-10-2017 EXHIBIT P2 EXHIBIT P2 AOF THE ORDER OF PENALTY PASSED FOR THE YEAR 2014-15 DATED 30-11-2018 EXHIBIT P3 EXHIBIT P2(A) AOF THE DEMAND NOTICE FOR THE YEAR 2014-15 DATED 30.11.2017 EXHIBIT P4 EXHIBIT P3OF IN WRIT PETITION WH(C) NO.13930/2018 DATED 13.04.2018. -40- APPENDIX OF WP(C) 13961/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2010-11 DATED 07.10.2017. EXHIBIT P2OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 07.10.2017. EXHIBIT P3OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 19.02.2018. EXHIBIT P4OF THE INTERIM ORDER IN W.P. (C)NO. 11335/2018 DATED 04.04.2018. EXHIBIT P5OF THE DEMAND NOTICE IN FORM NO. 12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2010-11 DATED 07.10.2017. EXHIBIT P6OF THE DEMAND NOTICE IN FORM NO. 12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 07.10.2017. EXHIBIT P7OF THE DEMAND NOTICE IN FORM NO. 12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 19.02.2018. EXHIBIT P8OF THE E-MAIL RECEIVED FROM PETITIONER'S BANK RELATING TO ATTACHMENT OF ACCOUNT DATED 04.04.2018. -41- APPENDIX OF WP(C) 16161/2018 PETITIONER'S/S EXHIBITS: EXT.P1: COPY OF ANNUAL RETURN FOR THE YEAR 2015-16. EXT.P2: COPY OF NOTICE DATED 05/03/2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16. EXT.P3: COPY OF ORDER DATED 31/03/2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16. EXT.P4: COPY OF INTERIM ORDER DATED 13/04/2018 ISSUED BY THIS HON'BLE COURT IN WPC.NO.13552 OF 2018. EXT.P5: COPY OF DEMAND NOTICE DATED 06/05/2018 ISSUED BY THE 1ST RESPONDENT UNDER THE RR ACT.

-42- APPENDIX OF WP(C) 16165/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN DATED 28.05.2009 SUBMITTED FOR THE YEAR 2008-09 BEFORE 1ST RESPONDENT,WITH PROOF OF PAYMENT OF OUTPUT TAX,IN ACCORDANCE WITH LAW. EXHIBIT P2OF ASSESSMENT ORDER DATED 20.10.2017 COMPLETED U/S.25A OF KVAT ACT,BY 1ST RESPONDENT FOR THE YEAR 2008-09 EXHIBIT P3OF THE REVENUE RECOVERY NOTICE DATED 15.01.2018 ISSUED TO THE PETITONER FROM O/O THE 5TH RESPONDENT TO RECOVER THE DEMAND IN EXT.P2 ASSESSMENT ORDER. EXHIBIT P4OF 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. -43- APPENDIX OF WP(C) 20437/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 15/5/2018 FOR THE YEAR 2009-10. EXHIBIT P2OF THE INTERIM ORDER DATED 19/12/2016 IN W.P.(C) 40281/2016. EXHIBIT P3OF THE INTERIM ORDER DATED 4/4/2018 IN WP C 11335/2018. EXHIBIT P4OF THE INTERIM ORDER DATED 12/4/2018 IN WPC 13136/2018. -44- APPENDIX OF WP(C) 20764/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 28.12.2017 EXHIBIT P2 COPY OF ORDER FOR THE YEAR 2011-12 DATED 27.4.2014 EXHIBIT P3 COPY OF ORDER IN WPC NO 11335/18 OF THIS HON'BLE COURT DATED 4.4.2018 EXHIBIT P4 COPY OF FORM NO.23B NOTICE ISSUED BY THE 2ND RESPONDENT WITH COVERING LETTER

-45- APPENDIX OF WP(C) 20765/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF NOTICE ISSUED BY THE COMMERCIAL TAX OFFICER, PATTAMBI FOR THE YEAR 2012-13 DATED 16.08.2016. EXHIBIT P2. COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 08.01.2018. EXHIBIT P3. COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 31.05.2018. EXHIBIT P4. COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 07.06.2018. EXHIBIT P5. COPY OF ORDER IN W.P.(C) NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2018. -46- APPENDIX OF WP(C) 21161/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 24.5.2018 EXHIBIT P2 COPY OF ORDER IN WPC NO 14383/18 OF THIS HON'BLE COURT DATED 27.4.2018

-47- APPENDIX OF WP(C) 21527/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 31/5/2018. EXHIBIT P2OF THE ASSESSMENT ORDER FOR THE YEAR 2013-14 DATED 31/5/2018. EXHIBIT P3OF THE ASSESSMENT ORDER FOR THE YEAR 2014-15 DATED 31/5/2018. EXHIBIT P4OF THE ASSESSMENT ORDER FOR THE YEAR 2015-16 DATED 31/5/2018. EXHIBIT P5OF THE ASSESSMENT ORDER FOR THE YEAR 2016-17 DATED 31/5/2018. -48- APPENDIX OF WP(C) 21561/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P2 COPY OF ORDER IN WPC NO. 14383/18 OF THIS HON'BLE COURT.

-49- APPENDIX OF WP(C) 21964/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2014-15. EXHIBIT P1(A) COPY OF ANNUAL RETURN FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF NOTICE DATED 22.6.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2(A) COPY OF NOTICE DATED 22.06.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THE HON'BLE COURT IN WP(C) NO.13552 OF 2018. -50- APPENDIX OF WP(C) 21965/2018 PETITIONER'S/S EXHIBITS: EXT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 02.05.2018. EXT P2OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 02.05.2018. -51- APPENDIX OF WP(C) 22165/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: THE PHOTOCOPY OF ORDER NO.320911 519458/2012-2013 DATED 28.2.2018 OF THE FOURTH RESPONDENT. EXHIBIT P2: THE PHOTOCOPY OF NOTICE OF DEMAND NO.301/2017-18 DATED 28.2.2018 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER FIRM. EXHIBIT P3: THE PHOTOCOPY OF ORDER NO.320911 51498/2013-2014 DATED 27.4.2018 OF THE FOURTH RESPONDENT. EXHIBIT P4: THE PHOTOCOPY OF NOTICE OF DEMAND NO.15/2018-19 DATED 27.4.2018 ISSUED BY THE FOURTH RESP[ONDENT TO THE PETITIONER FIRM. EXHIBIT P5: THE PHOTOCOPY OFORDER NO.320911 51948/2016- 2017 DATED 21.3.2018 OF THE FOURTH RESPONDENT. EXHIBIT P6: THE PHOTOCOPY OF NOTICE OF DEMAND NO.313/2017-18 DATED 21.3.2018 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER FIRM.

-52- APPENDIX OF WP(C) 22361/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:-OF THE ASSESSMENT ORDER NO. 32011359388/2014-15 DATED 12-2-2018 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2:-OF THE ASSESSMENT ORDER NO. 32011359388/2015-16 DATED 16-2-2018 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3:- AOF THE INTERIM ORDER DATED 4.4.2018 PASSED IN WPC NO. 11335 OF 2018 BY THE HONOURABLE HIGH COURT OF KERALA.

-53- APPENDIX OF WP(C) 22364/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE UNDER SECTION 25(1) READ WITH SECTION 42(3) ISSUED BY THE 1ST RESPONDENT FOR 2010-2007 DATED 28.02.2018 UNDER KVAT ACT. EXHIBIT P2OF THE OBJECTION OF TEH PETITIONER DATED 14.03.2018 FOR 2010-2011. EXHIBIT P3OF THE NOTICE DATED 26.02.18 FOR THE YEAR 2010-2011 ISSUED BY THE 1ST RESPONDENT UNDER KVAT ACT. EXHIBIT P4OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR 2010-2011 UNDER KVAT ACT DATED 02.06.2018 EXHIBIT P5OF THE ORDER PASSED BY THE 2ND RESPONDENT UNDER SECTION 25B OF THE KVAT ACT FOR 2010-2011 DATED 29.03.2016 EXHIBIT P6OF THE DEMAND NOTICE OF THE 1ST RESPONDENT DATED 02.06.2018 FOR THE YEAR 2010-2011 IN FORM NO.12 OF KVAT ACT. EXHIBIT P7OF THE INTERIM ORDER OF THIS HON'BLE COURT IN WPC NO.11335 OF 2018 DATED 04.04.2018

-54- APPENDIX OF WP(C) 22561/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER BEARING NO. 3270241923/2011-12(VAT) DATED 30.4.2018 ISSUED BY THE 1ST RESPONDENT.

-55- APPENDIX OF WP(C) 22562/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32071558184/2010-11 DATED 31.10.2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER NO. 32071558184/2011-12 DATED 31.10.2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3OF THE ASSESSMENT ORDER NO. 32071558184/2012-13 DATED 31.10.2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4OF THE ASSESSMENT ORDER NO. 32071558184/2013-14 DATED 31.10.2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5OF THE ASSESSMENT ORDER NO. 32071558184/2014-15 DATED 31.10.2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6OF THE ASSESSMENT ORDER NO. 32071558184/2015-16 DATED 04.06.2018 ISSUED BY THE 1ST RESPONDENT.

-56- APPENDIX OF WP(C) 23165/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.32081482157/2015- 16 DATED 11-06-2018. -57- APPENDIX OF WP(C) 23364/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 13.04.2018 ISSUED U/S 67(1) OF THE KVAT ACT. EXHIBIT P2OF THE NOTICE DATED 13.04.2018 ISSUED U/S 67(1) OF THE KVAT ACT. EXHIBIT P3OF THE INTERIM ORDER DATED 04.04.2018 IN WP(C) NO.11335/2018 OF THIS HON'BLE COURT.

-58- APPENDIX OF WP(C) 23764/2018 PETITIONER'S/S EXHIBITS: EXT. P1OF ASSESSEMENT ORDER NO.32010653992/2013-14 DATED 22.6.2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2013-14 EXT.P2 AOF THE INTERIM ORDER DATED 4.4.2018 PASSED IN WP(C)NO.11335 OF 2018N BY THE HON'BLE HIGH COURT OF KERALA.

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.