BharatTaxGST

M/S. Navabharath Trading Company vs. The State Tax Officer

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WP(C)/23752/2018HC KeralaGSTCNR KLHC01055339201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU35 pages
For Petitioner: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E., UNNIKRISHNAN., GP DR. THUSHARA JAMESFor Respondent: SMT.A.SREEKALA SC CENTRAL BOARD OF EXCISE AMP CUSTOMS

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 14971 of 2018 PETITIONER: M/S.PEEJAY AGRO FOODS, P.B. NO. 65, WEST NADA END, GURUVAYOOR,THRISSUR, REPRESENTED BY ITS MANAGING PARTNER,C. PADMAKUMAR BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER-1, STATE GOODS AND SERVICE TAX DEPARTMENT, CHAVAKKAD-680 506. 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 AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. BY ADVS. SMT.A.SREEKALA 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 WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14176/2018, WP(C).14177/2018, WP(C).14178/2018, WP(C).14207/2018, WP(C).14951/2018, WP(C).15172/2018, WP(C).16151/2018, WP(C).21951/2018, WP(C).21953/2018, WP(C).21954/2018, WP(C).22152/2018, WP(C).22755/2018, WP(C).22952/2018, WP(C).23154/2018, WP(C).23752/2018, WP(C).23954/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C).No. 14971 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. 14176 of 2018 PETITIONER: LAKSHMY JEWELLERY, SOUTH NADA, KODUNGALLOOR-680 664, REPRESENTED BY ITS PARTNEER-V.R SAJEEV. BY ADVS. SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,DEPARTMENT OF REVENUE AND FINANCE, NEW DELHI- 110 001. 3 COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,TAX TOWERS, KARAMANA, THIRUVANNTHAPURAM-695 001. 4 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT,SPECIAL CIRCLE, TAX COMPLEX,POOTHOLE, TRICHUR-680 004. 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).14207/2018, WP(C).23752/2018, WP(C).23154/2018, WP(C).22952/2018, WP(C).22755/2018, WP(C).22152/2018, WP(C).21954/2018, WP(C).21953/2018, WP(C).21951/2018, WP(C).14951/2018, WP(C).16151/2018, WP(C).14971/2018, WP(C).15172/2018, WP(C).14177/2018, WP(C).14178/2018, WP(C).23954/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 3 WP(C).No. 14971 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. 14177 of 2018 PETITIONER: M/S. JAYAM SAND & GRAVELS [P] LTD KADAMBODE,PADDY P.O, KODALY, THRISSUR 680 699,REPRESENTED BY ITS MANAGING DIRECTOR JOVY C.V BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR) RESPONDENTS: 1 THE STATE TAX OFFICER II, O/O. THE COMMERCIAL TAX OFFICER,IRINJALAKUDA-680 125. 2 THE DEPUTY COMMISSIONER APPEALS, DEPARTMENT OF COMMERCIAL TAXES, POOTHOLE, THRISSUR-680 004. 3 THE COMMISSIONER OF STATE TAX, TAX TOWER, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM-695 002. 4 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695 001. 5 THE CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NEW DELHI- 110 001. BY ADVS. SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS., SRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP 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).14207/2018, WP(C).23752/2018, WP(C).23154/2018, WP(C).22952/2018, WP(C).22755/2018, WP(C).22152/2018, WP(C).21954/2018, WP(C).21953/2018, WP(C).21951/2018, WP(C).14951/2018, WP(C).16151/2018, WP(C).14971/2018, WP(C).15172/2018, WP(C).14176/2018, WP(C).14178/2018, WP(C).23954/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 4 WP(C).No. 14971 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. 14178 of 2018 PETITIONER: SRI. P.A.SALEEM, PROPRIETOR, M/S. ANDREWS CANDLE WORKS AND AGENCIES,KOORKENCHERRY, THRISSUR. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR) RESPONDENTS: 1 THE STATE TAX OFFICER, 2ND CIRCLE, STATE GST DEPARTMENT, THRISSUR-680 001. 2 THE DEPUTY COMMISSIONER OF STATE TAXES, STATE GST DEPARTMENT, THRISSUR. 3 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM-695 002. 4 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM -695 001. 5 THE CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI -110 001. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND 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).14207/2018, WP(C).23752/2018, WP(C).23154/2018, WP(C).22952/2018, WP(C).22755/2018, WP(C).22152/2018, WP(C).21954/2018, WP(C).21953/2018, WP(C).21951/2018, WP(C).14951/2018, WP(C).16151/2018, WP(C).14971/2018, WP(C).15172/2018, WP(C).14176/2018, WP(C).14177/2018, WP(C).23954/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 5 WP(C).No. 14971 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. 14207 of 2018 PETITIONER: VISHRAAM BUILDERS, MOOKAMBIKA APARTMENT, POONKUNNAM, THRISSUR-680002,REPRESENTED BY ITS MANAGING PARTNER-C.SREERANJ. BY ADVS. SRI.K.I.MAYANKUTTY MATHER KUM.NARAYANI HARIKRISHNAN RESPONDENTS: 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-110 001. 3 COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 001. 4 STATE TAX OFFICER (WORKS CONTRACT), STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE, TRICHUR-680 004. 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.SUVIN R.MENON CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23752/2018, WP(C).23154/2018, WP(C).22952/2018, WP(C).22755/2018, WP(C).22152/2018, WP(C).21954/2018, WP(C).21953/2018, WP(C).21951/2018, WP(C).14951/2018, WP(C).16151/2018, WP(C).14971/2018, WP(C).15172/2018, WP(C).14176/2018, WP(C).14177/2018, WP(C).14178/2018, WP(C).23954/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 6 WP(C).No. 14971 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. 14951 of 2018 PETITIONER: MANGALY INDUSTRIES (P) LTD, RED HILL ESTATE, KALLUKULANGARA, PALAKKAD, REP. BY ITS MANAGING PARTNER,SRI.JOE.I.MAANGALY,PALAKKAD-678015 BY ADVS. SRI.J.JULIAN XAVIER SRI.FIROZ K.ROBIN RESPONDENTS: 1 STATE OF KERALA, REP. BY ITS SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 ASSISTANT COMMISSIONER INTELLIGENCE, SGST DEPARTMENT,BEHIND CIVIL STATION, PALAKKAD-678 001. 3 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 & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14207/2018, WP(C).23752/2018, WP(C).23154/2018, WP(C).22952/2018, WP(C).22755/2018, WP(C).22152/2018, WP(C).21954/2018, WP(C).21953/2018, WP(C).21951/2018, WP(C).16151/2018, WP(C).14971/2018, WP(C).15172/2018, WP(C).14176/2018, WP(C).14177/2018, WP(C).14178/2018, WP(C).23954/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 7 WP(C).No. 14971 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. 15172 of 2018 PETITIONER: M/S. AUGUSTAN TEXTILE COLOURS PVT. LIMITED, MALAMPUZHA ROAD, KANJIKODE WEST PO,PALAKKAD 678623, REPRESENTED BY ITS GENERAL MANAGER, MR. W.A.THAVAMOORTHY BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.P.GOPINATH (SR.) SRI.RAJA KANNAN RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM – 695 001. 2 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, SPECIAL CIRCLE, PALAKAKD -678001. 3 THE INSPECTING ASSISTANT COMMISSIONER. DEPARTMENT OF COMMERCIAL TAXES,(NOW STATE GOODS AND SERVICES TAX DEPARTMENT),PALAKKAD- 678001. BY ADVS. ADD. 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).14207/2018, WP(C).23752/2018, WP(C).23154/2018, WP(C).22952/2018, WP(C).22755/2018, WP(C).22152/2018, WP(C).21954/2018, WP(C).21953/2018, WP(C).21951/2018, WP(C).14951/2018, WP(C).16151/2018, WP(C).14971/2018, WP(C).14176/2018, WP(C).14177/2018, WP(C).14178/2018, WP(C).23954/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 8 WP(C).No. 14971 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. 16151 of 2018 PETITIONER: K.S.PAVITHRAN, AGED 58 YEARS M/S.SARPLUNPS TRADERS,KARUNAGAPPILLY, KOLLAM DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT,IIND FLOOR,MINI CIVIL STATION, KARUNAGAPPILLY-690518. 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 AND 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).14207/2018, WP(C).23752/2018, WP(C).23154/2018, WP(C).22952/2018, WP(C).22755/2018, WP(C).22152/2018, WP(C).21954/2018, WP(C).21953/2018, WP(C).21951/2018, WP(C).14951/2018, WP(C).14971/2018, WP(C).15172/2018, WP(C).14176/2018, WP(C).14177/2018, WP(C).14178/2018, WP(C).23954/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 9 WP(C).No. 14971 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. 21951 of 2018 PETITIONER: HAJEE.K.NOOR MUHAMMED, AGED 60 YEARS M/S. ROLEX AGENCIES, NOORIYA MANZIL,PALLIKULAM, PIRAYIRI, PALAKKAD. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS SERVICE TAX DEPARTMENT KERALA,FIRST CIRCLE, PALAKKAD-678 001. 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 AND CUSTOMS,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,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).14207/2018, WP(C).23752/2018, WP(C).23154/2018, WP(C).22952/2018, WP(C).22755/2018, WP(C).22152/2018, WP(C).21954/2018, WP(C).21953/2018, WP(C).14951/2018, WP(C).16151/2018, WP(C).14971/2018, WP(C).15172/2018, WP(C).14176/2018, WP(C).14177/2018, WP(C).14178/2018, WP(C).23954/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 10 WP(C).No. 14971 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. 21953 of 2018 PETITIONER: M/S. CPS STEEL INDIA (PVT) LTD.,VIII/935, NEW INDUSTRIAL DEVELOPMENT AREA, KANJIKODE, PALAKKAD, REPRESENTED BY ITS DIRECTOR, SRI. C. SOMASUNDARAM. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.S.JAFFERALI RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX, PALAKKAD STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, PALAKKAD-678001. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SRI.P.R.SREEJITH SC CENTRAL BOARD OF EXCISE AND CUSTOMS., 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).14207/2018, WP(C).23752/2018, WP(C).23154/2018, WP(C).22952/2018, WP(C).22755/2018, WP(C).22152/2018, WP(C).21954/2018, WP(C).21951/2018, WP(C).14951/2018, WP(C).16151/2018, WP(C).14971/2018, WP(C).15172/2018, WP(C).14176/2018, WP(C).14177/2018, WP(C).14178/2018, WP(C).23954/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 11 WP(C).No. 14971 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. 21954 of 2018 PETITIONER: M/S.PRESTIGE ESTATES PROJECTS LTD.,NO.96, 10TH FLOOR,ABAD NUCLEUS MALL,N.H 49,MARADU P.O, KOCHI 682 304, REPRESENTED BY THANKACHAN THOMAS V, SENIOR VICE PRESIDENT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE INTELLIGENCE OFFICER, SQUAD NO. VII, COMMERCIAL TAXES, ERNAKULAM 682 015. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM -695 001. 3 SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, 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).14207/2018, WP(C).23752/2018, WP(C).23154/2018, WP(C).22952/2018, WP(C).22755/2018, WP(C).22152/2018, WP(C).21953/2018, WP(C).21951/2018, WP(C).14951/2018, WP(C).16151/2018, WP(C).14971/2018, WP(C).15172/2018, WP(C).14176/2018, WP(C).14177/2018, WP(C).14178/2018, WP(C).23954/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 12 WP(C).No. 14971 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. 22152 of 2018 PETITIONER: K.P.SARAN, PROPRIETOR, M/S HERBAL SOLUTIONS, KALLUPADAM, PALLURUTHY.P.O.,KOCHI, PIN-682 006. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.S.SUDHEER (K/417/1984) RESPONDENTS: 1 STATE TAX OFFICER, SGST DEPARTMENT, SECOND CIRCLE, MATTANCHERRY, KOCHI-682 001. 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 AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. BY ADVS. SRI.RAMAVARMA REGHUNATHAN THAMBURAN 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14207/2018, WP(C).23752/2018, WP(C).23154/2018, WP(C).22952/2018, WP(C).22755/2018, WP(C).21954/2018, WP(C).21953/2018, WP(C).21951/2018, WP(C).14951/2018, WP(C).16151/2018, WP(C).14971/2018, WP(C).15172/2018, WP(C).14176/2018, WP(C).14177/2018, WP(C).14178/2018, WP(C).23954/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 13 WP(C).No. 14971 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. 22755 of 2018 PETITIONER: YASEEN INTERNATIONAL, X/4, KEESHMAD, ERUMATHALA, ALUVA-683 112,REPRESENTED BY ITS PROPRIETOR SRI. ABDUL MAJEED. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 STATE TAX OFFICER, OFFICE OF THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, K.A.P COMPLEX, RAILWAY STATION ROAD, ALUVA-683 101. 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. 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).14207/2018, WP(C).23752/2018, WP(C).23154/2018, WP(C).22952/2018, WP(C).22152/2018, WP(C).21954/2018, WP(C).21953/2018, WP(C).21951/2018, WP(C).14951/2018, WP(C).16151/2018, WP(C).14971/2018, WP(C).15172/2018, WP(C).14176/2018, WP(C).14177/2018, WP(C).14178/2018, WP(C).23954/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 14 WP(C).No. 14971 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. 22952 of 2018 PETITIONER: NITTA GELATIN INDIA LTD.,50/1002, P.B.NO. 4262, PANAMPALLY NAGAR,KOCHI - 682 036, REPRESENTED BY ITSMANAGING DIRECTOR, SAJIV K.MENON. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.M.RAJAGOPAL RESPONDENTS: 1 ASSISTANT COMMISSIONER, SGST DEPARTMENT, SPECIAL CIRCLE - III,THEVARA, KOCHI - 682 015. 2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 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).14207/2018, WP(C).23752/2018, WP(C).23154/2018, WP(C).22755/2018, WP(C).22152/2018, WP(C).21954/2018, WP(C).21953/2018, WP(C).21951/2018, WP(C).14951/2018, WP(C).16151/2018, WP(C).14971/2018, WP(C).15172/2018, WP(C).14176/2018, WP(C).14177/2018, WP(C).14178/2018, WP(C).23954/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 15 WP(C).No. 14971 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. 23154 of 2018 PETITIONER: KINGS ELECTRICALS, MPVI/954D, PERAMBRA ROAD, MEPPAYYUR, CALICUT,PIN-673524,REPRESENTED BY ITS MANAGING PARTNER SRI. DIBIN LAL. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 STATE TAX OFFICER, KOZHIKODE, DEPARTMENT OF STATE GOODS & SERVICES TAX,KOYILANDY, KOZHIKODE PINCODE: 673305 2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNEMNT 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.,SRI.MANU.S, CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14207/2018, WP(C).23752/2018, WP(C).22952/2018, WP(C).22755/2018, WP(C).22152/2018, WP(C).21954/2018, WP(C).21953/2018, WP(C).21951/2018, WP(C).14951/2018, WP(C).16151/2018, WP(C).14971/2018, WP(C).15172/2018, WP(C).14176/2018, WP(C).14177/2018, WP(C).14178/2018, WP(C).23954/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 16 WP(C).No. 14971 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. 23752 of 2018 PETITIONER: M/S. NAVABHARATH TRADING COMPANY, NHAMANGHAT, VYLATHUR, THRISSUR - 679 563,REPRESENTED BY ITS MANAGING PARTNER, SHELBY T.S. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARMENT,CHAVAKKAD - 680 506. 2 THE COMMSISIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, 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).14207/2018, WP(C).23154/2018, WP(C).22952/2018, WP(C).22755/2018, WP(C).22152/2018, WP(C).21954/2018, WP(C).21953/2018, WP(C).21951/2018, WP(C).14951/2018, WP(C).16151/2018, WP(C).14971/2018, WP(C).15172/2018, WP(C).14176/2018, WP(C).14177/2018, WP(C).14178/2018, WP(C).23954/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 17 WP(C).No. 14971 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. 23954 of 2018 PETITIONER: M/S. LAZER TECH, 20/456/6, COLOUR HOUSE BUILDING,M.G.ROAD, THRISSUR, A PROPRIETARY CONCERN REPRESENTED BY ITS SOLE PROPRIETRIX OMANA VARGHESE, W/O. LATE VARGHESE BY ADVS. SRI.DINESH R.SHENOY SRI.EBIN MATHEW SRI.K.C.BALAGOPAL (ALWAYE) RESPONDENTS: THE STATE TAX OFFICER, THRISSUR CIRCLE III, STATE TAX COMPLEX, POOTHOLE, THRISSUR- 680 004. 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).14207/2018, WP(C).23752/2018, WP(C).23154/2018, WP(C).22952/2018, WP(C).22755/2018, WP(C).22152/2018, WP(C).21954/2018, WP(C).21953/2018, WP(C).21951/2018, WP(C).14951/2018, WP(C).16151/2018, WP(C).14971/2018, WP(C).15172/2018, WP(C).14176/2018, WP(C).14177/2018, WP(C).14178/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 18 WP(C).No. 14971 of 2018 & CON. CASES

JUDGMENT [ WP(C) 14971/2018, WP(C).14176/2018, WP(C).14177/2018 ,WP(C).14178/2018, WP(C).14207/2018, WP(C).14951/2018, WP(C).15172/2018, WP(C).16151/2018, WP(C).21951/2018, WP(C).21953/2018, WP(C).21954/2018, WP(C).22152/2018 ,WP(C).22755/2018, WP(C).22952/2018, WP(C).23154/2018, WP(C).23752/2018, WP(C).23954/2018 ] 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 AV APPENDIX OF WP(C) 14971/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY IST RESPONDENT FOR THE YEAR 2015-16 DATED 21.2.2018. EXHIBIT P2OF THE INTERIM ORDER IN WPC NO. 13930/2018 DATED 13.04.2018. EXHIBIT P3OF THE DEMAND NOTICE IN FORM NO. 12 ISSUED BY 1ST RESPONDENT DATED 21-02- 2018. APPENDIX OF WP(C) 14176/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PERMISSION TO PAY TAX UNDER COMPOUNDING SCHEME GIVEN BY THE ASSISTANT COMMISSIONER, DEPARTMENT DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE, TRICHUR DATED 10-5-2011. EXHIBIT P2OF THE NOTICE ISSUED BY THE 4TH RESPONDENT DATED 28-2-2018 EXHIBIT P3OF THE REPLY GIVEN BY THE PETITIONER TO THE 4TH RESPONDENT DATED 12- 3-2018 EXHIBIT P4OF THE NOTICE ISSUED BY THE 4TH RESPONDENT DATED 7-4-2018 EXHIBIT P5OF THE INTERIM ORDER IN W.P(C)

4-4-2018. APPENDIX OF WP(C) 14177/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE NO. 32080965456/2012-13 TO 2014-15 DATED -6-06- 2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEARS 2012-13, 2013-14 & 2014-15. EXHIBIT P2OF THE REPLY FILED AGAINST EXT.P1 DATED 27-06-2017. EXHIBIT P3OF THE ASSESSMENT ORDER NO. 32080965456/2012-13 DATED 02-02-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIOENR FOR THE YEAR 2012-13 EXHIBIT P3AOF THE ASSESSMENT ORDER NO. 32080965456/2013-14 DATED 02-02-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2013-14 EXHIBIT P3BOF THE ASSESSMENT ORDER NO. 32080965456/2014-15 DATED 02-02-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2014-15. EXHIBIT P4OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016. EXHIBIT P5OF THE UNION LIST (LIST 1) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P6OF THE STATE LIST (LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P7OF THE NOTIFICATION NO. SO 2986 (E) DATED 16-09-2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P-8OF THE ORDER BY HON'BLE COURT OF KERALA IN W.P(C0 NO. 11335/18 DATED 04-04- 2018. APPENDIX OF WP(C) 14178/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE NO. 32080814715/2011-12 DATED 12-02-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONEER FOR THE YEAR 2011-12 EXHIBIT P2OF THE ASSESMENT ORDER NO. 32080814715/2011-12 DATED 27-03-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2011-12 EXHIBIT P3OF THE CONSTITUTIONAL (101ST AMENDMENT0 ACT 2016. EXHIBIT P4OF THE UNION LIST (LIST 1) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P5OF THE STATE LIST (LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P6OF THE NOTIFICATION NO. SO 2986(E) DATED 16-09-2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P7OF THE ORDER BY HON'BLE COURT OF KERALA IN W.P(C) NO 11335/18 DATED 04-04- 2018. APPENDIX OF WP(C) 14207/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE ISSUED BY THE 4TH RESPONDENT DATED 26.2.2018. EXHIBIT P2OF THE NOTICE ISSUED BY THE 4TH RESPONDENT DATED 6.4.2018. EXHIBIT P3OF THE INTERIM ORDER IN W.P.(C)

4.4.

2018. APPENDIX OF WP(C) 14951/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE NOTICE DATED 19.4.2018 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER APPENDIX OF WP(C) 15172/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER OF ASSESSMENT DATED 29.01.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25 OF THE KVAT ACT, FOR THE YEAR 2013-14 EXHIBIT P2OF THE DEMAND NOTICE DATED 04.04.2018 ISSUED BY THE 3RD RESPONDENT FOR THE YEAR 2013-14 APPENDIX OF WP(C) 16151/2018 PETITIONER'S/S EXHIBITS: EXT. P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXT.P1(A) COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXT.P2 COPY OF ORDER IN W.P.(C)NO.11135/18 OF THIS HON'BLE COURT.

APPENDIX OF WP(C) 21951/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE ASSESSMENT ORDER PASSED BY IST RESPONDENT FOR THE YEAR 2011-12 DATED 21.4.2018. EXHIBIT P2:OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY IST RESPONDENT DATED 21.4.2018. APPENDIX OF WP(C) 21953/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE - ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2012- 13 DATED 16.06.2018. APPENDIX OF WP(C) 21954/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PENALTY ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P1(A) COPY OF PENALTY ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-14 EXHIBIT P1(B) COPY OF PENALTY ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P1(C) COPY OF PENALTY ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P1(D) COPY OF PENALTY ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXT.P2 COPY OF ORDER IN W.P(C) NO. 14383/18 OF THIS HON'BLE COURT.

APPENDIX OF WP(C) 22152/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32150621068/13-14 DATED 04.06.2018 PASSED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P[C] NO.11335/2018 DATED 04.04.2018. APPENDIX OF WP(C) 22755/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2013-14 DATED 10.06.2014. EXHIBIT P2 COPY OF NOTICE DATED 08.06.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WPC NO. 13552 OF 2018. APPENDIX OF WP(C) 22952/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ANNUAL RETURNS FILED FOR THE YEAR 2011-12. EXHIBIT P2 COPY OF ORDER DATED 20.06.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2011-12. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO. 13552 OF 2018. APPENDIX OF WP(C) 23154/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: COPY OF THE ANNUAL RETURN FOR THE YEAR 2013-14 DATED 30-06-2014 EXHIBIT P2; COPY OF NOTICE DATED 16-6-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P3: COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P(C)NO.13552 OF 2018 APPENDIX OF WP(C) 23752/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11 DATED 01.07.2018 EXHIBIT P2. COPY OF ORDER IN W.P.(C)NO.14383/18 OF THIS HON'BLE COURT DATED 27.4.2018 APPENDIX OF WP(C) 23954/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF REGISTRATION CERTIFICATE OF THE PETITIONER ESTABLISHMENT EXHIBIT P2 TRUE PHOTOCOPY OF THE ANNUAL RETURN FILED BY THE PETITIONER FOR THE PERIOD 2014-2015 EXHIBIT P3 TRUE PHOTOCOPY OF THE PRINT RETURN SHOWING RECEIPT AND ACCEPTANCE OF THE KVAT RETURNS FILED BY THE PETITIONER FOR THE YEAR 2014- 2015 EXHIBIT P4 TRUE PHOTOCOPY OF THE ANNUAL RETURN FILED BY THE PETITIONER FOR THE YEAR2015-2016 EXHIBIT P5 TRUE PHOTOCOPY OF THE PRINT RETURN SHOWING RECEIPT AND ACCEPTANCE OF THE KVAT RETRUNS FILED BY THE PETITIONER FOR THE YEAR 2015- 2016 EXHIBIT P6 TRUE PHOTOCOPY OF NOTICE DATED 3.7.2018 (SERVED IN SECOND WEEK OF JULY 2018) BY THE RESPONDENT EXHIBIT P7 TRUE PHOTOCOPY OF THE ORDER DATED 4.5.2018 IN WPC NO 15163/2018, HIGH COURT OF KERALA EXHIBIT P8 TRUE PHOTOCOPY OF ORDER DATED 13.12.2017 IN WPC NO 7729/2017, HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH EXHIBIT P9 TRUE PHOTOCOPY OF INTERIM ORDER DATED 3.7.2018 PASSED IN WPC NO 21976/2018, 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.