M/S. Kuriakose & Sons vs. The State Tax Officer

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. 14726 of 2018 PETITIONER/S: M/S. NEBULA ELECTRICALS C-18, INDUSTRIAL ESTATE, ETTUMANOOR,KOTTAYAM - 686 631, REPRESENTED BY ITS MANAGING PARTNERSRI.K.J.RAJU BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA RESPONDENT/S: 1 THE STATE TAX OFFICER (INTELLIGENCE OFFICER-1B)S.G.ST DEPARTMENT, PUBLIC LIBRARY BUILDING,SASTHRI ROAD, KOTTAYAM 686 001. 2 THE STATE TAX OFFICER (WORKS CONTRACT) S.G.ST DEPARTMENT,COLLECTORATE, KOTTAYAM 686 001. 3 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA,THIRUVANANTHAPURAM - 695 002. 4 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM 695 002. 5 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI 110 001. 6 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY,MINISTRY OF FINANCE,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI 110 001. BY ADVS. SMT.O.M.SHALINA, CGC SMT.O.M.SHALINA CGC WPC No.14726/2018 & conn.cases 2 OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14538/2018, WP(C).15447/2018, WP(C).16226/2018, WP(C).16435/2018, WP(C).17747/2018, WP(C).18039/2018, WP(C).19640/2018, WP(C).19658/2018, WP(C).20022/2018, WP(C).20458/2018, WP(C).21422/2018, WP(C).21548/2018, WP(C).22628/2018, WP(C).22632/2018, WP(C).23053/2018, WP(C).23054/2018, WP(C).23550/2018, WP(C).23840/2018, WP(C).24408/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.14726/2018 & 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. 14538 of 2018 PETITIONER/S: M/S.SABARI & LEON ELECTRICALS (P) LTD. MNELSON HOUSE, NO.18, NEW COLONEY, 2ND STREET,PALAVANTHANGAL, MANGANALLUR, CHENNAI-600 094 REPRESENTED BY ITS DIRECTOR NELSON M BY ADVS. SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR RESPONDENT/S: 1 STATE TAX OFFICER(WORKS CONTRACT) STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001 2 THE COMMISSIONER STATE GST DEPARTMENT,THIRUVANANTHAPURAM- 695 001 3 STATE OF KERALA REPRESENTED BY SECRETARY (TAXES),THIRUVANANTHAPURAM-695001 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001 BY ADV. GOVERNMENT PLEADER ADDL. AG K.K. RAVINDRANATH. SPL. G.P. SRI. C.E. UNNIKRISHNAN. GP DR. THUSHARA JAMES. SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21548/2018, WP(C).21422/2018, WP(C).22632/2018, WP(C).18039/2018, WP(C).19640/2018, WP(C).23053/2018, WP(C).23054/2018, WP(C).17747/2018, WP(C).24408/2018, WP(C).23840/2018, WP(C).20458/2018, WP(C).23550/2018, WP(C).20022/2018, WP(C).19658/2018, WP(C).15447/2018, WP(C).22628/2018, WP(C).16226/2018, WP(C).16435/2018, WP(C).14726/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.14726/2018 & conn.cases 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 15447 of 2018 PETITIONER/S: M/S PERINTHALMANNA GOLD LLP CALICUT ROAD, ANGADIPPURAM: PERINTHALMANNA, MALAPPURAM 679 321 REP. BY IBRAHIMKUTTY PALASSERY: DESIGNATED PARTNER. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT/S: 1 STATE TAX OFFICER-2 DEPT. OF STATE GOODS AND SERVICE TAXES, PERINTHALMANNA: 679 322. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPT., THIRUVANANTHAPURAM-695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD EXCISE & CUSTOMS DEPT. OF REVENUE, MINISTRY OF FINANCE, GOVT. OF INDIA, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21548/2018, WP(C).21422/2018, WP(C)22632/2018,WP(C)18039/2018,WP(C)19640/2018,WP(C).23053/2018 WP(C).23054/2018,WP(C)14538/2018,WP(C).17747/2018,WP(C)24408/2018,WPC) 23840/2018,WP(C)20458/2018,WP(C).23550/2018,WP(C).20022/2018,WP(C).196 58/2018,WP(C).22628/2018,WP(C).16226/2018,WP(C).16435/2018,WP(C).14726 /2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.14726/2018 & 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. 16226 of 2018 PETITIONER/S: O.V PATHROSE M/S.DRISYA MARBLES, ANJUMOORTHYMANGALAM, VADAKKENCHERRY, PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 ASST. COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, SPECIAL CIRCLE, PALAKKAD- 678001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT THIRUVANANTHAPURAM-695001. 3 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-1109001. BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.R.HARISHANKAR SC CENTRAL BOARD OF EXCISE AMP CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC No.14726/2018 & conn.cases 6 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21548/2018, WP(C).21422/2018, WP(C).22632/2018, WP(C).18039/2018, WP(C).19640/2018, WP(C).23053/2018, WP(C).23054/2018, WP(C).14538/2018, WP(C).17747/2018, WP(C).24408/2018, WP(C).23840/2018, WP(C).20458/2018, WP(C).23550/2018, WP(C).20022/2018, WP(C).19658/2018, WP(C).15447/2018, WP(C).22628/2018, WP(C).16435/2018, WP(C).14726/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.14726/2018 & 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. 16435 of 2018 PETITIONER/S: PRESIDIUM GROUP OM SHAKTHI, ULIYAKOVIL NAGAR, ULIYAKOVIL P.O.,KOLLAM-691 002, REPRESENTED BY ITS PROPRIETOR,SRI. VENKITESH PRASAD. BY ADV. SRI.RAJESH NAMBIAR RESPONDENT/S: 1 STATE TAX OFFICER (INVESTIGATION BRANCH-II) STATE GOODS AND SERVICE TAX DEPARTMENT,KOLLAM, PIN- 691 002. 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).21548/2018, WP(C).21422/2018, WP(C).22632/2018, WP(C).18039/2018, WP(C).19640/2018, WP(C).23053/2018, WP(C).23054/2018, WP(C).14538/2018, WP(C).17747/2018, WP(C).24408/2018, WP(C).23840/2018, WP(C).20458/2018, WP(C).23550/2018, WP(C).20022/2018, WP(C).19658/2018, WP(C).15447/2018, WP(C).22628/2018, WP(C).16226/2018, WP(C).14726/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.14726/2018 & conn.cases 8 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 17747 of 2018 PETITIONER/S: SULPHI PROPRIETOR, AYIRATH MOTORS, KOTTUKULANGAR, KAYAMKULAM, ALAPPUZHA DISTRICT. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 ASSISTANT COMMISSIONER(ASSESSMENT) SGST DEPARTMENT, SPECIAL CIRCLE, ALAPPUZHA, 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. BY ADVS. SRI.JAGADEESH LAKSHMAN, CGC SRI.JAGADEESH LAKSHMAN CGC ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., WPC No.14726/2018 & conn.cases 9 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21548/2018, WP(C).21422/2018, WP(C).22632/2018, WP(C).18039/2018, WP(C).19640/2018, WP(C).23053/2018, WP(C).23054/2018, WP(C).14538/2018, WP(C).24408/2018, WP(C).23840/2018, WP(C).20458/2018, WP(C).23550/2018, WP(C).20022/2018, WP(C).19658/2018, WP(C).15447/2018, WP(C).22628/2018, WP(C).16226/2018, WP(C).16435/2018, WP(C).14726/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.14726/2018 & conn.cases 10 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 18039 of 2018 PETITIONER/S: K.V.SHIRAZ AGED 47 YEARS PROPRIETOR, NEHA LEATHER, PKV BUILDING,DOOR NO.40/1488, 1ST FLOOR, MARKET ROAD, ERNAKULAM. BY ADVS. SRI.K.I.MAYANKUTTY MATHER KUM.NARAYANI HARIKRISHNAN RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT,SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT,DEPARTMENT OF REVENUE AND FINANCE,NEW DELHI-110001. 3 COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695001. 4 INTELLIGENCE OFFICER IB OFFICE OF THE DEPUTY COMMISSIONER(INTELLIGENCE)STATE GOODS AND SERVICE TAX DEPARTMENT,EDAPALLY, KOCHI-682024. 5 INSPECTING ASSISTANT COMMISSIONERRECOVERY COMMERCIAL TAXES, ERNAKULAM-682015. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., WPC No.14726/2018 & conn.cases 11 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21548/2018, WP(C).21422/2018, WP(C).22632/2018, WP(C).19640/2018, WP(C).23053/2018, WP(C).23054/2018, WP(C).14538/2018, WP(C).17747/2018, WP(C).24408/2018, WP(C).23840/2018, WP(C).20458/2018, WP(C).23550/2018, WP(C).20022/2018, WP(C).19658/2018, WP(C).15447/2018, WP(C).22628/2018, WP(C).16226/2018, WP(C).16435/2018, WP(C).14726/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.14726/2018 & conn.cases 12 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 19640 of 2018 PETITIONER/S: M/S. KURIAKOSE & SONS HILL PRODUCE DEALERS, MEENANGADI ROAD, MEENANGADI, WAYANAD-673591, REPRESENTED BY ITS PARTNER SALU C.K. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR) RESPONDENT/S: 1 THE STATE TAX OFFICER SGST DEPARTMENT, KALPETTA-673121. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 THE 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 N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21548/2018, WP(C).21422/2018, WP(C).22632/2018, WP(C).18039/2018, WP(C).23053/2018, WP(C).23054/2018, WP(C).14538/2018, WP(C).17747/2018, WP(C).24408/2018, WP(C).23840/2018, WP(C).20458/2018, WP(C).23550/2018, WP(C).20022/2018, WP(C).19658/2018, WP(C).15447/2018, WP(C).22628/2018, WP(C).16226/2018, WP(C).16435/2018, WP(C).14726/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.14726/2018 & 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. 19658 of 2018 PETITIONER/S: ZIA UI HAQUE, PROPRIETOR, EDAPPAYIL CYCLE WORLD, 5/879 F, MULAYAMKAVU ROAD KOPPAM,PULASSERY P.O PATTAMBI BY ADV. SMT.S.K.DEVI RESPONDENT/S: 1 THE STATE TAX OFFICER, PATTAMBI 679 104. 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 - 110 001. BY ADVS. SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.PREETHA S. NAIR SC CENTRAL BOARD OF EXCISE AND CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21548/2018, WP(C).21422/2018, WP(C).22632/2018, WP(C).18039/2018, WP(C).19640/2018, WP(C).23053/2018, WP(C).23054/2018, WP(C).14538/2018, WP(C).17747/2018, WP(C).24408/2018, WP(C).23840/2018, WP(C).20458/2018, WP(C).23550/2018, WP(C).20022/2018, WP(C).15447/2018, WP(C).22628/2018, WP(C).16226/2018, WP(C).16435/2018, WP(C).14726/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.14726/2018 & conn.cases 14 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 20022 of 2018 PETITIONER/S: JOHN JOSE CO., AGED 73 YEARS XXXI/439-F, METRO SCAPE, PATHADIPALAM, EDAPPALLY, KOCHI-682 024, REPRESENTED BY ITS MANAGING PARTNER, MR. V.V.JOHN. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (ASSMT) STATE GOODS AND SERVICE TAX OFFICE, SPECIAL CIRCLE- III,DEPARTMENT OF STATE GOODS AND SERVICE TAX, TAX COMPLEX, ERNAKULAM, PIN- 682 015. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM-695 002. 3 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 002. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 5 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM AT CIVIL STATION, KAKKANAD, PIN-682 030. BY ADVS. SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.PREETHA S. NAIR SC CENTRAL BOARD OF EXCISE AND CUSTOMS WPC No.14726/2018 & conn.cases 15 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21548/2018, WP(C).21422/2018, WP(C).22632/2018, WP(C).18039/2018, WP(C).19640/2018, WP(C).23053/2018, WP(C).23054/2018, WP(C).14538/2018, WP(C).17747/2018, WP(C).24408/2018, WP(C).23840/2018, WP(C).20458/2018, WP(C).23550/2018, WP(C).19658/2018, WP(C).15447/2018, WP(C).22628/2018, WP(C).16226/2018, WP(C).16435/2018, WP(C).14726/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.14726/2018 & conn.cases 16 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. 20458 of 2018 PETITIONER/S: M/S.SMK PLASTICS PENGATTUSSERRY, ERUMATHALA P.O.,ALUVA REPRESENTED BY, K A MUHAMMAD SHERIFF,MG.PARTNER. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 COMMERCIAL TAX OFFICER COMMERCIAL TAX OFFICE, KAP COMPLEX, ALUVA-683501. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM-695001. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110001. 5 INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, TAX COMPLEX,MATTANCHERRY, COCHIN- 02. BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.R.HARISHANKAR SC CENTRAL BOARD OF EXCISE AMP CUSTOMS WPC No.14726/2018 & conn.cases 17 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21548/2018, WP(C).21422/2018, WP(C).22632/2018, WP(C).18039/2018, WP(C).19640/2018, WP(C).23053/2018, WP(C).23054/2018, WP(C).14538/2018, WP(C).17747/2018, WP(C).24408/2018, WP(C).23840/2018, WP(C).23550/2018, WP(C).20022/2018, WP(C).19658/2018, WP(C).15447/2018, WP(C).22628/2018, WP(C).16226/2018, WP(C).16435/2018, WP(C).14726/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.14726/2018 & conn.cases 18 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. 21422 of 2018 PETITIONER/S: M/S. VALAYANATTU AUDITORIUM PAZHAVANGADI, RANNI, PATHANAMTHITTA DISTRICT,REPRESENTED BY ITS PARTNER, NETHA SCHARIA. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER SQUAD NO.1, STATE GOODS AND SERVICE TAXDEPARTMENT, PATHANAMTHITTA-689 645. 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).21548/2018, WP(C).22632/2018, WP(C).18039/2018, WP(C).19640/2018, WP(C).23053/2018, WP(C).23054/2018, WP(C).14538/2018, WP(C).17747/2018, WP(C).24408/2018, WP(C).23840/2018, WP(C).20458/2018, WP(C).23550/2018, WP(C).20022/2018, WP(C).19658/2018, WP(C).15447/2018, WP(C).22628/2018, WP(C).16226/2018, WP(C).16435/2018, WP(C).14726/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.14726/2018 & 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. 21548 of 2018 PETITIONER/S: M/S. QUALITY AIRPORT HOTELS & FLIGHT SERVICES PVT. LTD. NAYATHODE, ERNAKULAM DIST.,REPRESENTED BY ITS DIRECTOR BINDHU MARY VINOD. BY ADVS. SMT.S.K.DEVI SRI.SHANMUGHAM D. JAYAN RESPONDENT/S: 1 THE INTELLIGENCE OFFICER COMMERCIAL TAXES, SQUAD NO.V.,MATTANCHERY AT MINI CIVIL STATION,PERUMBAVOOR 683542. 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 ADV. SRI.RAMAVARMA REGHUNATHAN THAMBURAN SC CENTRAL BOARD OF EXCISE AMP CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21422/2018, WP(C).22632/2018, WP(C).18039/2018, WP(C).19640/2018, WP(C).23053/2018, WP(C).23054/2018, WP(C).14538/2018, WP(C).17747/2018, WP(C).24408/2018, WP(C).23840/2018, WP(C).20458/2018, WP(C).23550/2018, WP(C).20022/2018, WP(C).19658/2018, WP(C).15447/2018, WP(C).22628/2018, WP(C).16226/2018, WP(C).16435/2018, WP(C).14726/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.14726/2018 & conn.cases 20 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. 22628 of 2018 PETITIONER/S: M/S. ARCHANA SILKS TRIPAYAR, NATTIKA, THRISSUR PO-680566,REPRESENTED BY ITS MANAGING PARTNER SRI.SHINOY K.S BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 STATE TAX OFFICER (IB) ASSISTANT COMMISSIONER OF STATE TAX (INTELLIGENCE)STATE GOODS AND SERVICE TAX DEPARTMENT, THRISSUR,KERALA, PIN-680003. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. BY ADVS. SRI.M.RAJENDRA KUMAR, CGC SRI.M.RAJENDRA KUMAR CGC 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).21548/2018, WP(C).21422/2018, WP(C).22632/2018, WP(C).18039/2018, WP(C).19640/2018, WP(C).23053/2018, WP(C).23054/2018, WP(C).14538/2018, WP(C).17747/2018, WP(C).24408/2018, WP(C).23840/2018, WP(C).20458/2018, WP(C).23550/2018, WP(C).20022/2018, WP(C).19658/2018, WP(C).15447/2018, WP(C).16226/2018, WP(C).16435/2018, WP(C).14726/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.14726/2018 & 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. 22632 of 2018 PETITIONER/S: E.C. THOMAS,AGED 52 YEARS, S/O. CHEEKU, ELATHUPARAMBIL,KUNJITHAI.P.O.,VADAKKEKKARA VILLAGE,NORTH PARAVOOR, ERNAKULAM DISTRICTPIN- 683 522. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT/S: 1 THE STATE TAX OFFICER-I STATE GOODS AND SERVICE TAX DEPARTMENT OF KERALA,NORTH PARAVUR, ERNAKULAM DISTRICT, KOCHI,PIN- 683 513 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA.P.O.,THIRUVANANTHAPURAM - 695 002 3 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES DEPARTMENT,GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM, PIN- 695 002 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,TAX COMPLEX, BAZAR ROAD,MATTANCHERRY, PIN- 682 002 BY ADVS. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.THOMAS MATHEW NELLIMOOTTIL SC CENTRAL BOARD OF EXCISE AMP CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC No.14726/2018 & conn.cases 22 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21548/2018, WP(C).21422/2018, WP(C).18039/2018, WP(C).19640/2018, WP(C).23053/2018, WP(C).23054/2018, WP(C).14538/2018, WP(C).17747/2018, WP(C).24408/2018, WP(C).23840/2018, WP(C).20458/2018, WP(C).23550/2018, WP(C).20022/2018, WP(C).19658/2018, WP(C).15447/2018, WP(C).22628/2018, WP(C).16226/2018, WP(C).16435/2018, WP(C).14726/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.14726/2018 & 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. 23053 of 2018 PETITIONER/S: M/S.NISA INDUSTRIAL SERVICE PVT. LTD. KATHRIKKADAVU, KALOOR, KOCHI - 17,REPRESENTED BY ITS REGIONAL MANAGER,V.P.HEMANTHKUMAR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT,2ND CIRCLE, KALAMASSERY AT MINI CIVIL STATION,KAKKANAD - 682 030. 2 THE COMMISSIONER STATE GOODS AND SERVICES 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).21548/2018, WP(C).21422/2018, WP(C).22632/2018, WP(C).18039/2018, WP(C).19640/2018, WP(C).23054/2018, WP(C).14538/2018, WP(C).17747/2018, WP(C).24408/2018, WP(C).23840/2018, WP(C).20458/2018, WP(C).23550/2018, WP(C).20022/2018, WP(C).19658/2018, WP(C).15447/2018, WP(C).22628/2018, WP(C).16226/2018, WP(C).16435/2018, WP(C).14726/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.14726/2018 & conn.cases 24 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. 23054 of 2018 PETITIONER/S: M/S.SAHYA PLAST (P)LTD. NIDA,KANJIKODE,PALAKKAD,REPRESENTED BY ITS MANAGING DIRECTOR,KERALAN.K.V. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER SQUAD NO.VI,STATE GOODS & SERVICES TAX DEPARTMENT,PALAKKAD-678001. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. 3 SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695001. 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).21548/2018, WP(C).21422/2018, WP(C).22632/2018, WP(C).18039/2018, WP(C).19640/2018, WP(C).23053/2018, WP(C).14538/2018, WP(C).17747/2018, WP(C).24408/2018, WP(C).23840/2018, WP(C).20458/2018, WP(C).23550/2018, WP(C).20022/2018, WP(C).19658/2018, WP(C).15447/2018, WP(C).22628/2018, WP(C).16226/2018, WP(C).16435/2018, WP(C).14726/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.14726/2018 & 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. 23550 of 2018 PETITIONER/S: FEBIN CHACKO GEORGE AGED 21 YEARS, S/O. GEORGE A GEORGE, AMARITHARAYIL HOUSE, OLAKETTIAMBALAM P.O., VATHIKULAM, THEKKEKARA P.O., MAVELIKARA - 690107. BY ADVS. SRI.RINNY STEPHEN CHAMAPARAMPIL SRI.NAVEEN RADHAKRISHNAN SRI.T.O.NOUSHAD RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695001. 2 THE STATE TAX OFFICER LT OFFICE OF THE DEPUTY COMMISSIONER, STATE TAX OFFICE (LT), STATE GOODS AND SERVICE TAX DEPARTMENT, ALAPPUZHA. 3 THE INTELLIGENCE OFFICER SQUAD NO.II, STATE GOODS AND SERVICE TAX DEPARTMENT, CHENGANNUR. 4 THE CENTRAL BOARD OF EXCISE AND 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 N. WARRIER WPC No.14726/2018 & conn.cases 26 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21548/2018, WP(C).21422/2018, WP(C).22632/2018, WP(C).18039/2018, WP(C).19640/2018, WP(C).23053/2018, WP(C).23054/2018, WP(C).14538/2018, WP(C).17747/2018, WP(C).24408/2018, WP(C).23840/2018, WP(C).20458/2018, WP(C).20022/2018, WP(C).19658/2018, WP(C).15447/2018, WP(C).22628/2018, WP(C).16226/2018, WP(C).16435/2018, WP(C).14726/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.14726/2018 & 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. 23840 of 2018 PETITIONER/S: BEST DISTRIBUTORS, KUMBALAM KUMBALAM, KOCHI-682506, REPRESENTED BY HANEESA SAJEER,PROPRIETOR, BEST DISTRIBUTORS. BY ADVS. SRI.K.M.CHERIAN SRI.N.JAYAKUMAR SRI.R.RAMAKRISHNAN POTTY RESPONDENT/S: 1 THE STATE TAX OFFICER, TRIPUNITHURA DEPARTMENT OF STATE GOODS AND SERVICES TAX,2ND CIRCLE, MINI CIVIL STATION, TRIPUNITHURA-682301. 2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICE TAX,THIRUVANANTHAPURAM-695001. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695001. 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 N. WARRIER WPC No.14726/2018 & conn.cases 28 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21548/2018, WP(C).21422/2018, WP(C).22632/2018, WP(C).18039/2018, WP(C).19640/2018, WP(C).23053/2018, WP(C).23054/2018, WP(C).14538/2018, WP(C).17747/2018, WP(C).24408/2018, WP(C).20458/2018, WP(C).23550/2018, WP(C).20022/2018, WP(C).19658/2018, WP(C).15447/2018, WP(C).22628/2018, WP(C).16226/2018, WP(C).16435/2018, WP(C).14726/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.14726/2018 & 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. 24408 of 2018 PETITIONER/S: VINCENT P.P. AGED 64 YEARS PROPRIETOR, M/S UNITED IMPEX, ANNAMANADA, THRISSUR. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODA AND SERVICE TAX DEPARTMENT, KERALA, CHALAKUDY, 680 307. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 THE SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO. 46, NORTH BLOCK, NEW DELHI- 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., WPC No.14726/2018 & conn.cases 30 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21548/2018, WP(C).21422/2018, WP(C).22632/2018, WP(C).18039/2018, WP(C).19640/2018, WP(C).23053/2018, WP(C).23054/2018, WP(C).14538/2018, WP(C).17747/2018, WP(C).23840/2018, WP(C).20458/2018, WP(C).23550/2018, WP(C).20022/2018, WP(C).19658/2018, WP(C).15447/2018, WP(C).22628/2018, WP(C).16226/2018, WP(C).16435/2018, WP(C).14726/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.14726/2018 & conn.cases 31