BharatTaxGST

Thomas Ulahannan vs. The Assistant Commissioner

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WP(C)/19934/2018HC KeralaGSTCNR KLHC01051521201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU42 pages
For Petitioner: SMT.S.K.DEVI, SMT.P.K.MAYA DEVIFor Respondent: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES

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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. 16133 of 2018 PETITIONER: JOHN.K.PAUL, AGED 38 YEARS, CONTRACTOR,3/130, KUTTIPARICHELL HOUSE KINGINIMATTOM.P.O.KOLENCHERY- 682 311, ERNAKULAM DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER( WORKS CONTRACT), (FORMERLY COMMERCIAL TAX OFFICER(WORKS CONTRACT),STATE GOODS AND SERVICES TAX DEPARTMENT,MATTANCHERY, COCHIN-682002 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT,TAX TOWER,KARAMANA.P.O. THIRUVANANTHAPURAM-695022 3 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI- 110 001 5 ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT,MINI CIVIL STATION,MOOVATTUPUZHA- 686 661 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS,SMT.A.SREEKALA, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19134/2018, WP(C).19668/2018, WP(C).19732/2018, WP(C).19733/2018, WP(C).19738/2018, WP(C).19867/2018, WP(C).19934/2018, WP(C).20668/2018, WP(C).20866/2018, WP(C).20867/2018, WP(C).20934/2018, WP(C).21666/2018, WP(C).21669/2018, WP(C).22468/2018, WP(C).23066/2018, WP(C).23070/2018, WP(C).23468/2018, WP(C).23668/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C).No. 16133 of 2018 & CON. 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. 19134 of 2018 PETITIONER: ASIA SANITATIONS, COLLEGE ROAD, KOTHAMANGALAM- 686 691,REPRESENTED BY ITS PARTNER SRI.M.I.ABU. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 COMMERCIAL TAX OFFICER, KOTHAMANGALAM- 686 691 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19668/2018, WP(C).19867/2018, WP(C).20668/2018, WP(C).20866/2018, WP(C).20867/2018, WP(C).21666/2018, WP(C).21669/2018, WP(C).22468/2018, WP(C).23066/2018, WP(C).23070/2018, WP(C).23468/2018, WP(C).23668/2018, WP(C).20934/2018, WP(C).19934/2018, WP(C).19738/2018, WP(C).19733/2018, WP(C).19732/2018, WP(C).16133/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 3 WP(C).No. 16133 of 2018 & CON. 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. 19668 of 2018 PETITIONER: AL FALAH ENGLISH MEDIUM SCHOOL, AL FALAH NAGAR, KAIPURAM, THIRUVEGAPURA,PALAKKAD, REPRESENTED BY ITS PRINCIPAL SHIFA T.M. BY ADVS. SMT.S.K.DEVI SMT.P.K.MAYA DEVI RESPONDENTS: 1 THE INTELLIGENCE OFFICER (IB), STATE GOODS & SERVICE TAXES, KERALA,PALAKKAD-678 001. 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. 4 THE DEPUTY TAHASILDAR, TALUK OFFICE, PATTAMBI-679 306. BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS, SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19867/2018, WP(C).20668/2018, WP(C).20866/2018, WP(C).20867/2018, WP(C).21666/2018, WP(C).21669/2018, WP(C).22468/2018, WP(C).23066/2018, WP(C).23070/2018, WP(C).23468/2018, WP(C).23668/2018, WP(C).20934/2018, WP(C).19934/2018, WP(C).19738/2018, WP(C).19733/2018, WP(C).19732/2018, WP(C).19134/2018, WP(C).16133/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 4 WP(C).No. 16133 of 2018 & CON. 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. 19732 of 2018 PETITIONER: SRI. HARIS, PROPRIETOR, S.S.CEMENTS, KALALIKONAM, ARKANNOOR, KOLLAM. BY ADVS. SRI.ANIL D. NAIR KUM.MEKHALA M.BENNY SRI.ACHYUT K PADMARAJ SRI.R.SREEJITH RESPONDENTS: 1 COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, KOTTARAKKARA. 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-1109001. 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19668/2018, WP(C).19867/2018, WP(C).20668/2018, WP(C).20866/2018, WP(C).20867/2018, WP(C).21666/2018, WP(C).21669/2018, WP(C).22468/2018, WP(C).23066/2018, WP(C).23070/2018, WP(C).23468/2018, WP(C).23668/2018, WP(C).20934/2018, WP(C).19934/2018, WP(C).19738/2018, WP(C).19733/2018, WP(C).19134/2018, WP(C).16133/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 5 WP(C).No. 16133 of 2018 & CON. 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. 19733 of 2018 PETITIONER: SMT. JAMMEELA BEEVI, PROPRIETRIX, S.S.AGENCIES, KALALIKONAM, AYOOR, KOLLAM. BY ADVS. SRI.ANIL D. NAIR KUM.MEKHALA M.BENNY SRI.ACHYUT K PADMARAJ SRI.R.SREEJITH RESPONDENTS: 1 COMMERCIAL TAX OFFICER, KOTTARAKKARA. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19668/2018, WP(C).19867/2018, WP(C).20668/2018, WP(C).20866/2018, WP(C).20867/2018, WP(C).21666/2018, WP(C).21669/2018, WP(C).22468/2018, WP(C).23066/2018, WP(C).23070/2018, WP(C).23468/2018, WP(C).23668/2018, WP(C).20934/2018, WP(C).19934/2018, WP(C).19738/2018, WP(C).19732/2018, WP(C).19134/2018, WP(C).16133/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 6 WP(C).No. 16133 of 2018 & CON. 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. 19738 of 2018 PETITIONER: MADHAVARAJA CLUB, ENGLISH CHURCH ROAD, PALAKKAD, REPRESENTED BY ITS SECRETARY SRI. VIMAL VENU. BY ADVS. SRI.A.KUMAR SMT G.MINI(1748) SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY,GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM 695 001 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM 695 001 3 STATE TAX OFFICER, FIRST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT,PALAKKAD 679 502. BY ADVS. 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).19668/2018, WP(C).19867/2018, WP(C).20668/2018, WP(C).20866/2018, WP(C).20867/2018, WP(C).21666/2018, WP(C).21669/2018, WP(C).22468/2018, WP(C).23066/2018, WP(C).23070/2018, WP(C).23468/2018, WP(C).23668/2018, WP(C).20934/2018, WP(C).19934/2018, WP(C).19733/2018, WP(C).19732/2018, WP(C).19134/2018, WP(C).16133/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 7 WP(C).No. 16133 of 2018 & CON. 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. 19867 of 2018 PETITIONER: ASHOK KUMAR, PROPRIETOR, SAFE AND STYLE TECHNOLOGIES, ANADA BHAVAN, KOONAYIL, PARAVOOR, KOLLAM DISTRICT-PIN-691301. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 THE STATE TAX OFFICER, WORKS CONTRACT, SGST DEPARTMENT, ASRAMOM, KOLLAM DISTRICT, PIN:691002. 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. 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).19668/2018, WP(C).20668/2018, WP(C).20866/2018, WP(C).20867/2018, WP(C).21666/2018, WP(C).21669/2018, WP(C).22468/2018, WP(C).23066/2018, WP(C).23070/2018, WP(C).23468/2018, WP(C).23668/2018, WP(C).20934/2018, WP(C).19934/2018, WP(C).19738/2018, WP(C).19733/2018, WP(C).19732/2018, WP(C).19134/2018, WP(C).16133/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 8 WP(C).No. 16133 of 2018 & CON. 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. 19934 of 2018 PETITIONER: THOMAS ULAHANNAN, KARUKAPARAMBIL AGENCIES, MAIN ROAD, VATTUKKUNNU, CHOTTANIKKARA, ERNAKULAM DISTRICT, PIN-682 312. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENTS: 1 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-III, DEPARTMENT OF STATE OF GOODS AND SERVICE TAX, STATE TAX COMPLEX, ERNAKULAM AT PERUMANOOR, PIN-682 015. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. 3 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695002. 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001 5 THE DEPUTY COMMISSIONER, DEPARTMENT OF STATE GOODS AND SERVICE TAX, ERNAKULAM AT TAX COMPLEX, PERUMANOOR, PIN-682 015. 6 THE ASSISTANT COMMISSIONER, DEPARTMENT OF STATE GOODS AND SERVICE TAX, ERNAKULAM AT CIVIL STATION, KAKKANAD, PIN-682 030. BY ADVS. SRI.THOMAS MATHEW NELLIMOOTTIL SC CENTRAL BOARD OF EXCISE AMP CUSTOMS, SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. 9 WP(C).No. 16133 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19668/2018, WP(C).19867/2018, WP(C).20668/2018, WP(C).20866/2018, WP(C).20867/2018, WP(C).21666/2018, WP(C).21669/2018, WP(C).22468/2018, WP(C).23066/2018, WP(C).23070/2018, WP(C).23468/2018, WP(C).23668/2018, WP(C).20934/2018, WP(C).19738/2018, WP(C).19733/2018, WP(C).19732/2018, WP(C).19134/2018, WP(C).16133/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 10 WP(C).No. 16133 of 2018 & CON. 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. 20668 of 2018 PETITIONER: M/S. IDEAL CRUMB RUBBER FACTORY,KOTTAPURAM P.O., SREEKRISHNAPURAM,PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER,SRI. P. MOHAMMED SHERIEF. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.S.JAFFERALI RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS SERVICES TAX DEPARTMENT KERALA, SPECIAL CIRCLE, PALAKKAD-678 001. 2. THE COMMISIONER 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, DEPARMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNEMNT 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19668/2018, WP(C).19867/2018, WP(C).20866/2018, WP(C).20867/2018, WP(C).21666/2018, WP(C).21669/2018, WP(C).22468/2018, WP(C).23066/2018, WP(C).23070/2018, WP(C).23468/2018, WP(C).23668/2018, WP(C).20934/2018, WP(C).19934/2018, WP(C).19738/2018, WP(C).19733/2018, WP(C).19732/2018, WP(C).19134/2018, WP(C).16133/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 11 WP(C).No. 16133 of 2018 & CON. 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. 20866 of 2018 PETITIONER: M/S. METRO PLUS HYPER MARKET, CHOVVA, KANNUR, REPRESENTED BY ITS MANAGING PARTNER, SRI. ABDUL KHADER C.M. BY ADV. SRI.RAJESH NAMBIAR RESPONDENTS: 1 STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, III CIRCLE, KANNUR, PIN-670001. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695001. BY ADVS. 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).19668/2018, WP(C).19867/2018, WP(C).20668/2018, WP(C).20867/2018, WP(C).21666/2018, WP(C).21669/2018, WP(C).22468/2018, WP(C).23066/2018, WP(C).23070/2018, WP(C).23468/2018, WP(C).23668/2018, WP(C).20934/2018, WP(C).19934/2018, WP(C).19738/2018, WP(C).19733/2018, WP(C).19732/2018, WP(C).19134/2018, WP(C).16133/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 12 WP(C).No. 16133 of 2018 & CON. 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. 20867 of 2018 PETITIONER: M/S. ATLAS ELEVATOR [I] PVT LTD, ATLAS TOWER, XXII/27A, NAZRATH NAGAR,ANGAMALY, REPRESENTED BY P.A. BABU,MANAGING DIRECTOR. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENTS: 1 ASSISTANT COMMISSIONER, SPECIAL CIRCLE, COMMERCIAL TAXES, MATTANCHERRY, AT KAP COMPLEX,PUMP JUNCTION, ALUVA - 683 101. 2 THE COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 001. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19668/2018, WP(C).19867/2018, WP(C).20668/2018, WP(C).20866/2018, WP(C).21666/2018, WP(C).21669/2018, WP(C).22468/2018, WP(C).23066/2018, WP(C).23070/2018, WP(C).23468/2018, WP(C).23668/2018, WP(C).20934/2018, WP(C).19934/2018, WP(C).19738/2018, WP(C).19733/2018, WP(C).19732/2018, WP(C).19134/2018, WP(C).16133/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 13 WP(C).No. 16133 of 2018 & CON. 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. 20934 of 2018 PETITIONER: M/S. RSD IMPEX TRADERS (P) LTD, PATROPIA BUILDING,SAKTHIKULANGARA, KOLLAM, PIN- 691 581, REPRESENTED BY ITS POWER OF ATTORNEY HOLDER, NITHOSH JOSEPH BY ADV. SRI.BOBBY JOHN RESPONDENTS: 1 THE COMMISSIONER OF STAGE GOODS & SERVICE TAX DEPARTMENT,KERALA, TAX TOWER,KILLIPPALAM, KARAMANA,THIRUVANANTHAPURAM- 695 002 2 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM- 695 001 3 THE STATE TAX OFFICER-1, STATE GOODS AND SERVICE TAX DEPARTMENT,III CIRCLE, KOLLAM, PIN- 691 002 4 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,FINANCE 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19668/2018, WP(C).19867/2018, WP(C).20668/2018, WP(C).20866/2018, WP(C).20867/2018, WP(C).21666/2018, WP(C).21669/2018, WP(C).22468/2018, WP(C).23066/2018, WP(C).23070/2018, WP(C).23468/2018, WP(C).23668/2018, WP(C).19934/2018, WP(C).19738/2018, WP(C).19733/2018, WP(C).19732/2018, WP(C).19134/2018, WP(C).16133/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 14 WP(C).No. 16133 of 2018 & CON. 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. 21666 of 2018 PETITIONER: M.P. PARAMESWARAN PROPRIETOR, YEMSURA TRADERS, 2ND FLOOR, TENCO CENTRE, PUTHIYATHERU, CHIRAKKAL P.O., KANNUR-670011. BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 STATE TAX OFFICER, 1ST CIRCLE, PODIKUNDU, KANNUR-670 003. 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. 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.B.RAMACHANDRAN, CGC. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS, SRI.P.L.BABU SC CENTRAL BOARD OF EXCISE AMP CUSTOMS. 15 WP(C).No. 16133 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19668/2018, WP(C).19867/2018, WP(C).20668/2018, WP(C).20866/2018, WP(C).20867/2018, WP(C).21669/2018, WP(C).22468/2018, WP(C).23066/2018, WP(C).23070/2018, WP(C).23468/2018, WP(C).23668/2018, WP(C).20934/2018, WP(C).19934/2018, WP(C).19738/2018, WP(C).19733/2018, WP(C).19732/2018, WP(C).19134/2018, WP(C).16133/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 16 WP(C).No. 16133 of 2018 & CON. 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. 21669 of 2018 PETITIONER: HAPPY TRADERS, DIAMOND TOWER, ORPHANAGE ROAD, MUKKOM P.O., KOZHIKODE DISTRICT, PIN - 673 602, REPRESENTED BY ITS MANAGING PARTNER, MUHAMMED SHERIEF. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX FOURTH CIRCLE, TAX COMPLEX, KOZHIKODE, KOZHIKODE DISTRICT, PIN - 673 006. 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 - 695 002. 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. 5 THE SALES TAX OFFICER (RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, ERANHIPALAM,KOZHIKODE, PIN - 673 006. 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.SHEELA DEVI.I. SC CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19668/2018, WP(C).19867/2018, WP(C).20668/2018, WP(C).20866/2018, WP(C).20867/2018, WP(C).21666/2018, WP(C).22468/2018, WP(C).23066/2018, WP(C).23070/2018, WP(C).23468/2018, WP(C).23668/2018, WP(C).20934/2018, WP(C).19934/2018, WP(C).19738/2018, 17 WP(C).No. 16133 of 2018 & CON. CASES WP(C).19733/2018, WP(C).19732/2018, WP(C).19134/2018, WP(C).16133/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 18 WP(C).No. 16133 of 2018 & CON. 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. 22468 of 2018 PETITIONER: NARESH KUMAR AGARWAL, AGED 53 YEARS, PROPRIETOR OF GUPTA TRADING CO.VII/52, CHAKKAMADAM, JEW TOWN, KOCHI-682002. BY ADVS. SRI.R.MOHANDAS SRI.MANOJ KUMAR.M RESPONDENTS: 1. STATE TAX OFFICER, SECOND CIRCLE, STATE GST DEPARTMENT, (PREVIOUSLY COMMERCIAL TAX OFFICER, COMMERCIAL TAXES DEPARTMENT), BAZAR ROAD, MATTANCHERRY, KOCHI-682002. 2. STATE OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM -695 001, REPRESENTED BY ITS PRINCIPAL SECRETARY. 3. UNION OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. REPRESENTED BY ITS SECRETARY. 4. INSPECTING ASSISTANT COMMISIONER, STATE GST DEPARTMENT, (PREVIOUSLY COMMERCIAL TAXES DEPARTMENT,), BAZAR ROAD, MATTANCHERRY, KOCHI-682002. 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19668/2018, WP(C).19867/2018, WP(C).20668/2018, WP(C).20866/2018, WP(C).20867/2018, WP(C).21666/2018, WP(C).21669/2018, WP(C).23066/2018, WP(C).23070/2018, WP(C).23468/2018, WP(C).23668/2018, WP(C).20934/2018, WP(C).19934/2018, WP(C).19738/2018, WP(C).19733/2018, WP(C).19732/2018, WP(C).19134/2018, WP(C).16133/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 19 WP(C).No. 16133 of 2018 & CON. 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. 23066 of 2018 PETITIONER: K.GOPALAKRISHNAN, G.K.POULTR FARM, PALLATHAMPULLY, THATHAMANGALAM, PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER, STATE TAX, STATE GST DEPARTMENT KERALA,SPECIAL CIRCLE, PALAKKAD - 678 001. 2 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT,PALAKKAD - 678 001. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM - 695 001. BY ADVS. 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).19668/2018, WP(C).19867/2018, WP(C).20668/2018, WP(C).20866/2018, WP(C).20867/2018, WP(C).21666/2018, WP(C).21669/2018, WP(C).22468/2018, WP(C).23070/2018, WP(C).23468/2018, WP(C).23668/2018, WP(C).20934/2018, WP(C).19934/2018, WP(C).19738/2018, WP(C).19733/2018, WP(C).19732/2018, WP(C).19134/2018, WP(C).16133/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 20 WP(C).No. 16133 of 2018 & CON. 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. 23070 of 2018 PETITIONER: MOLLY GEORGE, AGED 56 YEARS, PROPRIETRESS, GEO TRADERS, PDDP OLD BUILDING,MAROTTICHODU, KALADY, ERNAKULAM, PIN - 683 574. BY ADVS. SRI.K.N.SREEKUMARAN SRI.JOEMON SEBASTIAN SRI.P.C.JOSEPH(CASPER) RESPONDENTS: 1 STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT, MATTANCHERRY AT ALUVA - 683 301. 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. BY ADVS. 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).19668/2018, WP(C).19867/2018, WP(C).20668/2018, WP(C).20866/2018, WP(C).20867/2018, WP(C).21666/2018, WP(C).21669/2018, WP(C).22468/2018, WP(C).23066/2018, WP(C).23468/2018, WP(C).23668/2018, WP(C).20934/2018, WP(C).19934/2018, WP(C).19738/2018, WP(C).19733/2018, WP(C).19732/2018, WP(C).19134/2018, WP(C).16133/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 21 WP(C).No. 16133 of 2018 & CON. 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. 23468 of 2018 PETITIONER: M/S.CIDAR FACADES (P) LTD.,BHAVANA, MYTHIRIPURAM RD, KAKKANAD,ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR,AJAY KUMAR.C.M. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER (WORKS CONTRACT), STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA,OFFICE OF THE DEPUTY COMMISSIONER, MATTANCHERY-682 502. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY,FINANCE DEPARTMENT, 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. 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19668/2018, WP(C).19867/2018, WP(C).20668/2018, WP(C).20866/2018, WP(C).20867/2018, WP(C).21666/2018, WP(C).21669/2018, WP(C).22468/2018, WP(C).23066/2018, WP(C).23070/2018, WP(C).23668/2018, WP(C).20934/2018, WP(C).19934/2018, WP(C).19738/2018, WP(C).19733/2018, WP(C).19732/2018, WP(C).19134/2018, WP(C).16133/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 22 WP(C).No. 16133 of 2018 & CON. 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. 23668 of 2018 PETITIONER: PAREKH INTEGRATED SERVICES (P) LTD, 33/960 A1& A2, JAIHIND BUILDING,CHALIKKAVATTOM, VENNALA PO, KOCHI 682028,(REPRESENTED BY SHIVDAS V.G,AUTHORIZED SIGNATORY) BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 INTELLIGENCE OFFICER, SQUAD NO.III, STATE GOODS & SERVICES TAX DEPARTMENT,THEVARA, ERNAKULAM, KOCHI 682015 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, 695002 3 STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM 695002 BY ADVS. 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).19668/2018, WP(C).19867/2018, WP(C).20668/2018, WP(C).20866/2018, WP(C).20867/2018, WP(C).21666/2018, WP(C).21669/2018, WP(C).22468/2018, WP(C).23066/2018, WP(C).23070/2018, WP(C).23468/2018, WP(C).20934/2018, WP(C).19934/2018, WP(C).19738/2018, WP(C).19733/2018, WP(C).19732/2018, WP(C).19134/2018, WP(C).16133/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 23 WP(C).No. 16133 of 2018 & CON. CASES

JUDGMENT [WP(C)16133/2018,WP(C).19134/2018,WP(C).19668/2018,WP(C ).19732/2018,WP(C).19733/2018,WP(C).19738/2018,WP(C).19 867/2018,WP(C).19934/2018,WP(C).20668/2018,WP(C).20866/ 2018,WP(C).20867/2018,WP(C).20934/2018,WP(C).21666/2018 ,WP(C).21669/2018,WP(C).22468/2018,WP(C).23066/2018,WP( C).23070/018,WP(C).23468/2018,WPC).23668/2018] 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 AV JUDGE APPENDIX OF WP(C) 16133/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN FOR 2014-15 SUBMITTED BEFORE 1ST RESPONDENT COMPOUNDED RATE OF TAX, PERMITTED AGAINST OPTION U/S.8 OF KVAT ACT FOR ONGOING CONTRACT FROM PREVIOUS YEAR EXHIBIT P1(A)OF ANNUAL RETURN FOR 2015-16 SUBMITTED BEFORE 1ST RESPONDENT COMPOUNDED RATE OF TAX, PERMITTED AGAINST OPTION U/S.8 OF KVAT ACT FOR ONGOING CONTRACT FROM PREVIOUS YEAR EXHIBIT P2OF NOTICE DATED 22.1.2018 ISSUED BY 1ST RESPONDENT IN PROPOSING TO COMPLETE BEST JUDGMENT ASSESSMENT FOR 2015-16 EXHIBIT P3OF REPLY DATED 29.1.2018 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT AGAINST EXHIBIT P2 NOTICE EXHIBIT P4OF ORDER DATED 15.2.2018 COMPLETED BY 1ST RESPONDENT AS PROPOSED IN EXHIBIT P2 FOR 2015-16 EXHIBIT P5OF DEMAND NOTICE IN FORM NO. 1 DATED 19.4.2018 ISSUED BY 5TH RESPONDENT PURSUANT TO EXT. P4 DEMAND. EXHIBIT P6 COPY OF INTERIM ORDER DATED 4.4.2018 PASSED BY THIS HONOURABLE COURT IN WPC NO 11335/2018, IN STAYING COERCIVE STEPS INITIATED UNDER KVAT ACT FOR THE REASON OF NOT HAVING LEGISLATIVE COMPLIANCE.

APPENDIX OF WP(C) 19134/2018 PETITIONER'S/S EXHIBITS: EXHIBITP1 COPY OF ANNUAL RETURN FOR THE YEAR 2015-16 DATED 30-07-2016 EXHIBIT P2 COPY OF NOTICE DATED 23-05-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P3 COPY OF REPLY DATED 04-06-2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P4 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018 APPENDIX OF WP(C) 19668/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 :

DATED 23-2-2018 (FOR THE YEAR 2014-15) EXHIBIT P2 :

DATED 23-2-2018 (FOR THE YEAR 2015-16) EXHIBIT P3 :

DATED 23-2-2018 (FOR THE YEAR 2016-17) EXHIBIT P4 :OF THE DEMAND NOTICE RRC NO.2018/3853/09 DATED 26-5-2018. EXHIBIT P5 :OF THE DEMAND NOTICE RRC NO.2018/3849/09 DATED 26-5-2018. EXHIBIT P6 :OF THE DEMAND NOTICE RRC NO.2018/3854/09 DATED 26-5-2018. APPENDIX OF WP(C) 19732/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ANNUAL RETURN FOR THE YEAR 2015-16 DATED 04-08-2016 FILED BY THE PETITIONER. EXHIBIT 2OF THE ASSESSMENT ORDER UNDER SECTION 25(1) OF THE KVAT ACT FOR THE YEAR 2015-2016 DATED 02-04-2018 COMPLETED BY THE 1ST RESPONDENT.

APPENDIX OF WP(C) 19733/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ANNUAL RETURN FOR THE YEAR 2015-2016 DATED 04-08-2016 FILED BY THE PETITIONER. EXHIBIT P2OF THE ASSESSMENT ORDER UNDER SECTION 25(1) OF THE KVAT ACT FOR THE YEAR 2015-2016 DATED 02-04-2018 COMPLETED BY THE 1ST RESPONDENT.

APPENDIX OF WP(C) 19738/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE FOR THE ASSESSMENT YEAR 2014-15 DATED 21/1/2017 EXHIBIT P2OF THE NOTICE FOR THE ASSESSMENT YEAR 2015-16 21/11/2017. APPENDIX OF WP(C) 19867/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURAN FOR THE YEAR 2014-15 EXHIBIT P2 COPY OF ORDER DATED 29/3/2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13/4/2018 ISSUED BY THIS HON'BLE COURT IN WPC NO. 13552 OF 2018 APPENDIX OF WP(C) 19934/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE ISSUED UNDER SEC.25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT DATED 21.05.2018 FOR THE YEAR 2012-2013 EXHIBIT P2OF THE NOTICE ISSUED UNDER SEC.25(I) OF THE KVAT ACT BY THE 1ST RESPONDENT DATED 21.05.2018 FOR THE YEAR 2013-2014. EXHIBIT P3OF THE NOTICE ISSUED UNDER SEC.25(I) OF THE KVAT ACT BY THE 1ST RESPONDENT DATED 21.05.2018 FOR THE YEAR 2014-2015. EXHIBIT P4OF THE NOTICE ISSUED UNDER SEC.25(I) OF THE KVAT ACT BY THE 1ST RESPONDENT DATED 21.05.2018 FOR THE YEAR 2015-2016. APPENDIX OF WP(C) 20668/2018 EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 31.03.2018. EXHIBIT P2OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 31.03.2018. APPENDIX OF WP(C) 20866/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 30.04.2018 FOR THE YEAR 2015-16. EXHIBIT P2OF THE INTERIM ORDER DATED 4.04.2018 IN W.P.(C) 11335/2018. EXHIBIT P3OF THE INTERIM ORDER DATED 12.04.2018 IN W.P.(C) 13136/2018. APPENDIX OF WP(C) 20867/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE ASSESSMENT ORDER NO.32150897234.VAT/2011-12/1 DATED 30.12.2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2011-12 EXHIBIT P1 (A).OF THE ASSESSMENT ORDER NO.32150897234.VAT/2011-12/N DATED 31.05.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2011-12 EXHIBIT P2.OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P. (C)NO.11335/2018 DATED 04.04.2018 APPENDIX OF WP(C) 20934/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 29.4.2018, FOR THE YEAR 2015-16 , PASSED BY THE 3RD RESPONDENT EXHIBIT P2OF THE INTERIM ORDER DATED 4.4.2018 PASSED BY THE HON'BLE COURT IN WPC NO 11335/2018 EXHIBIT P2(A)OF THE INTERIM ORDER DATED 6.6.2018, PASSED BY THIS HON'BLE COURT IN WPC NO 18454/2018 APPENDIX OF WP(C) 21666/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32120513829/2015-16 DATED 6-6-2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ORDER IN WP(C)11335/2018 OF THIS HON'BLE COURT DATED 4-4-2018. APPENDIX OF WP(C) 21669/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2011-2012 DATED 08.03.2018. EXHIBIT P2OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2012-2013 DATED 08.03.2018. EXHIBIT P3OF THE DEMAND NOTICE ISSUED UNDER R.R.ACT FOR THE YEAR 2011-2012 DATED 18.06.2018 AND ITS TRUE ENGLISH TRANSLATION. EXHIBIT P4OF THE DEMAND NOTICE ISSUED UNDER R.R.ACT FOR THE YEAR 2012-2013 DATED 18.06.2018 AND ITS TRUE ENGLISH TRANSLATION.

APPENDIX OF WP(C) 22468/2018 EXHIBIT P1OF THE NOTICE ISSUED TO THE PETITIONER DATED 03.11.2017 FOR 2012-2013. EXHIBIT P2OF THE REPLY FILED BY THE PETITIONER DATED 22.02.2018 FOR 2012-2013. EXHIBIT P3OF THE NOTICE ISSUED TO THE PETITIONER DATED 05.12.2017 FOR 2013-2014. EXHIBIT P4OF THE REPLY FILED BY THE PETITIONER DATED 05.01.2018 FOR 2013-2014. EXHIBIT P5OF THE ASSESSMENT ORDER BEARING NO.32150328434/2012-13 DATED 06.04.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-2013. EXHIBIT P6OF THE ASSESSMENT ORDER BEARING NO.32150328434/2013-14 DATED 06.04.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-2014. EXHIBIT P7OF THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-2013 DATED 06.04.2018 IN FORM 12 OF KVAT ACT. EXHIBIT P8OF THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-2014 DATED 06.04.2018 IN FORM 12 OF KVAT ACT. EXHIBIT P9OF THE INTERIM ORDER OF THIS HON'BLE COURT IN WP(C).NO.11335 OF 2018 DATED 04.04.2018. APPENDIX OF WP(C) 23066/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10. EXHIBIT P2 COPY OF ORDER UNDER SECTION 25B ISSUED BY THE 2ND RESPONDENT.

APPENDIX OF WP(C) 23070/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO. 32150858488/2013-14 DATED 13.3.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE NOTICE NO. 32150858488/2014-15 DATED 13.3.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3OF THE NOTICE NO. 32150858488/2015-16 DATED 7.4.2018 ISSUED BY THE 1ST RESPONDENT.

APPENDIX OF WP(C) 23468/2018 PETITIONER'S/S EXHIBITS: EXT.P1:OF THE ASSESSMENT ORDER NO.UR/5/2012-13 DATED 14.06.2018. APPENDIX OF WP(C) 23668/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER NO. OR- III/854/2012-13 DATED 19.04.2018 ISSUED BY THE 1ST RESPONDENT

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.