BharatTaxGST

C.K.G.Supermarket PVT.LTD. vs. The Secretary

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WP(C)/21420/2018HC KeralaGSTCNR KLHC01053007201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU58 pages
For Petitioner: SRI.K.I.MAYANKUTTY MATHER, KUM.NARAYANI HARIKRISHNAN, SRI.P.RAHUL, SRI.R.JAIKRISHNAFor Respondent: 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.PREETHA S. NAIR SC CENTRAL BOARD OF EXCISE AND, CUSTOMS

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21420 of 2018 PETITIONER: C.K.G.SUPERMARKET PVT.LTD., 1/1040, GURUVAYUR ROAD, KOOTTANAD, PALAKKAD, REPRESENTED BY ITS MANAGING DIRECTOR, C.K.GOPINATHAN, AGED 63 YEARS,S/O.M.GOVINDANKUTTY, CHITTILANGATKALAM, KOOTTANAD P.O., PALAKKAD DISTRICT. BY ADV. SRI.K.SHAJ RESPONDENTS: 1 THE SECRETARY , TAXES, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT THIRUVANANTHAPURAM-695 001. 4 THE STATE TAX OFFICER STATE TAX OFFICE, SGST DEPARTMENT KERALA, PATTAMBI, PALAKKAD DISTRICT-679 303. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.PREETHA S. NAIR SC CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14185/2018, WP(C).14981/2018, WP(C).14983/2018, WP(C).15181/2018, WP(C).15183/2018, -2- WP(C).No. 21420 of 2018 & CONN. CASES WP(C).16182/2018, WP(C).21816/2018, WP(C).21817/2018, WP(C).22417/2018, WP(C).22444/2018, WP(C).22816/2018, WP(C).22817/2018, WP(C).23045/2018, WP(C).23068/2018, WP(C).23385/2018, WP(C).23420/2018, WP(C).23442/2018, WP(C).23443/2018, WP(C).23785/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -3- WP(C).No. 21420 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 14185 of 2018 PETITIONER: YESWANTH RAO CHAVAN S/O BHIM RAO CHAVAN CHAVAN HOUSE, MASTER AVENUE ROAD, MUNDUPALAM, EAST FORT P.O., TRICHUR – 680 005. BY ADVS. SRI.K.I.MAYANKUTTY MATHER KUM.NARAYANI HARIKRISHNAN SRI.P.RAHUL SRI.R.JAIKRISHNA 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 SQUAD NO.2, OFFICE OF THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT,TAX COMPLEX, POOTHOLE, TRICHUR-680 004. 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. -4- WP(C).No. 21420 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21420/2018, WP(C).23785/2018, WP(C).23443/2018, WP(C).23420/2018, WP(C).23385/2018, WP(C).23068/2018, WP(C).22817/2018, WP(C).22816/2018, WP(C).22417/2018, WP(C).21817/2018, WP(C).21816/2018, WP(C).16182/2018, WP(C).15181/2018, WP(C).15183/2018, WP(C).14983/2018, WP(C).14981/2018, WP(C).22444/2018, WP(C).23045/2018, WP(C).23442/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -5- WP(C).No. 21420 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 14981 of 2018 PETITIONER: JOY T.P PROPRIETOR, M/S.WINTECH SOLUTIONS, 36/2695, NEAR RENEWAL CENTRE, AZAD ROAD, KALOOR, COCHIN-682 017. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE,THRIPUNITHURA, MINI CIVIL STATION, COCHIN - 682 301. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, TAX COURT, KARAMANA P.O., THIRUVANANTHAPURAM - 695 022. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIATE, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 5 INSPECTING ASSISTANT COMMISSIONER CIVIL STATION, KAKKANAD, COCHIN-682 030. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. -6- WP(C).No. 21420 of 2018 & CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.THOMAS MATHEW NELLIMOOTTIL SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21420/2018, WP(C).23785/2018, WP(C).23443/2018, WP(C).23420/2018, WP(C).23385/2018, WP(C).23068/2018, WP(C).22817/2018, WP(C).22816/2018, WP(C).22417/2018, WP(C).21817/2018, WP(C).21816/2018, WP(C).16182/2018, WP(C).15181/2018, WP(C).15183/2018, WP(C).14983/2018, WP(C).14185/2018, WP(C).22444/2018, WP(C).23045/2018, WP(C).23442/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -7- WP(C).No. 21420 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 14983 of 2018 PETITIONER: M/S. THOTTAN GOLD AND DIAMONDS (P) LTD IKKANDA WARRIER ROAD, THRISSUR, REPRESENTED BY ITS DIRECTOR, RANJU J. THOTTAN. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER, DEPT. OF COMMERCIAL TAXES,1ST CIRCLE, THRISSUR - 680 003. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,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 SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS -8- WP(C).No. 21420 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21420/2018, WP(C).23785/2018, WP(C).23443/2018, WP(C).23420/2018, WP(C).23385/2018, WP(C).23068/2018, WP(C).22817/2018, WP(C).22816/2018, WP(C).22417/2018, WP(C).21817/2018, WP(C).21816/2018, WP(C).16182/2018, WP(C).15181/2018, WP(C).15183/2018, WP(C).14981/2018, WP(C).14185/2018, WP(C).22444/2018, WP(C).23045/2018, WP(C).23442/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -9- WP(C).No. 21420 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 15181 of 2018 PETITIONER: NEST WOOD INDUSTRIES KUTTIPPADAM, ALLAPRA-P.O, PERUMBAVOOR, REPRESENTED BY IT'SPROPRIETOR SRI.T.M.RASSAK BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA RESPONDENTS: 1 THE STATE TAX OFFICER SECOND CIRCLE, S.G.S.T. DEPARTMENT, PERUMBAVOOR-683 542 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA,THIRUVANANTHAPURAM-695 002 3 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002 4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTE DBY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 110 001 5 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL,SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 110 001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS -10- WP(C).No. 21420 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21420/2018, WP(C).23785/2018, WP(C).23443/2018, WP(C).23420/2018, WP(C).23385/2018, WP(C).23068/2018, WP(C).22817/2018, WP(C).22816/2018, WP(C).22417/2018, WP(C).21817/2018, WP(C).21816/2018, WP(C).16182/2018, WP(C).15183/2018, WP(C).14983/2018, WP(C).14981/2018, WP(C).14185/2018, WP(C).22444/2018, WP(C).23045/2018, WP(C).23442/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -11- WP(C).No. 21420 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 15183 of 2018 PETITIONER: POPULAR WOOD INDUSTRIES PERUMBAVOOR SURABHI TOWER, M.C.ROAD, PERUMBAVOOR, REPRESENTED BY ITS PROPRIETOR,SRI.M.I.THARIQUE. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA RESPONDENTS: 1 STATE TAX OFFICER SECOND CIRCLE, S.G.S.T DEPARTMENT, PERUMBAVOOR-683 542. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXESM,SECRETARIAT, THIRUVANANTHAPURAM-695 002. 4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. 5 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., -12- WP(C).No. 21420 of 2018 & CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21420/2018, WP(C).23785/2018, WP(C).23443/2018, WP(C).23420/2018, WP(C).23385/2018, WP(C).23068/2018, WP(C).22817/2018, WP(C).22816/2018, WP(C).22417/2018, WP(C).21817/2018, WP(C).21816/2018, WP(C).16182/2018, WP(C).15181/2018, WP(C).14983/2018, WP(C).14981/2018, WP(C).14185/2018, WP(C).22444/2018, WP(C).23045/2018, WP(C).23442/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -13- WP(C).No. 21420 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 16182 of 2018 PETITIONER: M/S. STEEL MAX ROLLING MILLS LTD. PETRONET ROAD, WISE PARK, KANJIKODE PO, PALAKKAD REPRESENTED BY K.SHABIR, GENERAL MANAGER. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENTS: 1 ASSISTANT COMMISSIONER SPECIAL CIRCLE STATE TAXES DEPARTMENT, TAX COMPLEX, BEHIND CIVIL STATION, PALAKKAD 678 001. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER KARAMAN PO, 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 SMT.PREETHA S. NAIR SC CENTRAL BOARD OF EXCISE AND CUSTOMS -14- WP(C).No. 21420 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21420/2018, WP(C).23785/2018, WP(C).23443/2018, WP(C).23420/2018, WP(C).23385/2018, WP(C).23068/2018, WP(C).22817/2018, WP(C).22816/2018, WP(C).22417/2018, WP(C).21817/2018, WP(C).21816/2018, WP(C).15181/2018, WP(C).15183/2018, WP(C).14983/2018, WP(C).14981/2018, WP(C).14185/2018, WP(C).22444/2018, WP(C).23045/2018, WP(C).23442/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -15- WP(C).No. 21420 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21816 of 2018 PETITIONER: SUNIL KUMAR S AGED 53 YEARS, PROPRIETOR, YESKAY CONSTRUCTIONS, SREE MURUGA BUILDING, KALOOR-KADAVANTHRA ROAD, KALOOR, KOCHI-682 017. BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 ASSISTANT COMMISSIONER WORKS CONTRACT, STATE GOODS & SERVICE TAX DEPARTMENT,9TH FLOOR, REVENUE TOWER, ERNAKULAM, KOCHI-682 011. 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. -16- WP(C).No. 21420 of 2018 & CONN. CASES BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.R.HARISHANKAR SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21420/2018, WP(C).23785/2018, WP(C).23443/2018, WP(C).23420/2018, WP(C).23385/2018, WP(C).23068/2018, WP(C).22817/2018, WP(C).22816/2018, WP(C).22417/2018, WP(C).21817/2018, WP(C).16182/2018, WP(C).15181/2018, WP(C).15183/2018, WP(C).14983/2018, WP(C).14981/2018, WP(C).14185/2018, WP(C).22444/2018, WP(C).23045/2018, WP(C).23442/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -17- WP(C).No. 21420 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21817 of 2018 PETITIONER: ABDUL SALAM A. AGED 66 YEARS PROPRIETOR; SARITHA STEEL PALACE, PANDALAM - 689 501,PATHANAMTHITTA DISTRICT. BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT, ADOOR - 689 524, PATHANAMTHITTA DISTRICT. 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM - 695 002. 4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110 001. 5 UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI - 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., -18- WP(C).No. 21420 of 2018 & CONN. CASES JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21420/2018, WP(C).23785/2018, WP(C).23443/2018, WP(C).23420/2018, WP(C).23385/2018, WP(C).23068/2018, WP(C).22817/2018, WP(C).22816/2018, WP(C).22417/2018, WP(C).21816/2018, WP(C).16182/2018, WP(C).15181/2018, WP(C).15183/2018, WP(C).14983/2018, WP(C).14981/2018, WP(C).14185/2018, WP(C).22444/2018, WP(C).23045/2018, WP(C).23442/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -19- WP(C).No. 21420 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 22417 of 2018 PETITIONERS: SINI JOJI AGED 37 YEARS PROPRIETORIX, M/S. KADEPARAMBIL AGENCIES PALLIPPORT. P.O., ERNAKULAM DT. BY ADVS. SMT.S.K.DEVI SRI.M.RAJ MOHAN SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA II CIRCLE, MATTANCHERY 682 002 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY FINANCE DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM.46, NORTH BLOCK, NEW DELHI 110001. 5 THE INSPECTING ASST. COMMISSIONER DEPT. OF COMMERCIAL TAXESMATTANCHERY 682 002. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. -20- WP(C).No. 21420 of 2018 & CONN. CASES 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).21420/2018, WP(C).23785/2018, WP(C).23443/2018, WP(C).23420/2018, WP(C).23385/2018, WP(C).23068/2018, WP(C).22817/2018, WP(C).22816/2018, WP(C).21817/2018, WP(C).21816/2018, WP(C).16182/2018, WP(C).15181/2018, WP(C).15183/2018, WP(C).14983/2018, WP(C).14981/2018, WP(C).14185/2018, WP(C).22444/2018, WP(C).23045/2018, WP(C).23442/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -21- WP(C).No. 21420 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 22444 of 2018 PETITIONER: CREATIVE EXT-INT SOLUTION PVT.LTD VII/57B, NGO QUARTERS ROAD, THRIKKAKKARA, KAKKANAD, 682 030 REPRESENTED BY ITS MANAGING DIRECTOR, MR.AJI PETER. BY ADVS. SMT.M.K.HAJARA SMT.JESSY MANUEL RESPONDENT: 1 STATE TAX OFFICER (WORKS CONTRACT)S.G.& S.T DEPARTMENT, ERNAKULAM 682 618. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002. 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES SECRETARIAT, THIRUVANANTHAPURAM 695 002. 4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY ITS CHAIRMAN DEPARTMENT OF REVENUE,NORTH BOLCK, NEW DELHI 110 003. 5 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI 110 003. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -22- WP(C).No. 21420 of 2018 & CONN. CASES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21420/2018, WP(C).23785/2018, WP(C).23443/2018, WP(C).23420/2018, WP(C).23385/2018, WP(C).23068/2018, WP(C).22817/2018, WP(C).22816/2018, WP(C).22417/2018, WP(C).21817/2018, WP(C).21816/2018, WP(C).16182/2018, WP(C).15181/2018, WP(C).15183/2018, WP(C).14983/2018, WP(C).14981/2018, WP(C).14185/2018, WP(C).23045/2018, WP(C).23442/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -23- WP(C).No. 21420 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 22816 of 2018 PETITIONER: M/S. INFRA HOUSING PRIVATE LTD. CLS BUILDING, M.G.ROAD, KOCHI-682 011, REPRESENTED BY ITS MANAGER, VIMAL CHAND R., S/O.M.RAVINDRANATH, AGED 38 YEARS, RESIDING AT 'HARI SREE',KRRA-139, KOLATHERI ROAD,MARADU P.O., TRIPUNITHURA-682 304 BY ADVS. SRI.C.A.CHACKO SMT.C.M.CHARISMA SMT.MEGHA K.XAVIER RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001 2 STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001 4 THE ASSISTANT COMMISSIONER WORKS CONTRACT DEPARTMENT OF COMMERCIAL TAXES, OLD RAILWAY STATION ROAD, ERNAKULAM-18 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., -24- WP(C).No. 21420 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21420/2018, WP(C).23785/2018, WP(C).23443/2018, WP(C).23420/2018, WP(C).23385/2018, WP(C).23068/2018, WP(C).22817/2018, WP(C).22417/2018, WP(C).21817/2018, WP(C).21816/2018, WP(C).16182/2018, WP(C).15181/2018, WP(C).15183/2018, WP(C).14983/2018, WP(C).14981/2018, WP(C).14185/2018, WP(C).22444/2018, WP(C).23045/2018, WP(C).23442/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -25- WP(C).No. 21420 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 22817 of 2018 PETITIONER: M/S. INFRA HOUSING PRIVATE LTD. 1ST FLOOR, CLS BUILDING, M.G.ROAD, KOCHI-682 011, REPRESENTED BY ITS MANAGER, VIMAL CHAND R., S/O.M.RAVINDRANATH, AGED 38 YEARS, RESIDING AT 'HARI SREE', KRRA-139, KOLATHERI ROAD, MARADU P.O., TRIPUNITHURA-682 304. BY ADVS. SRI.C.A.CHACKO SMT.C.M.CHARISMA SMT.MEGHA K.XAVIER RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. 2 STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT THIRUVANANTHAPURAM-695 001. 4 THE STATE TAX OFFICER (INVESTIGATION BRANCH) [FORMER INTELLIGENCE OFFICER (IB)], OFFICE OF THE DEPUTY COMMISSIONER(INT), STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, GOVERNMENT OF KERALA, ERNAKULAM AT EDAPPALLY, KOCHI-24. -26- WP(C).No. 21420 of 2018 & CONN. CASES 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).21420/2018, WP(C).23785/2018, WP(C).23443/2018, WP(C).23420/2018, WP(C).23385/2018, WP(C).23068/2018, WP(C).22816/2018, WP(C).22417/2018, WP(C).21817/2018, WP(C).21816/2018, WP(C).16182/2018, WP(C).15181/2018, WP(C).15183/2018, WP(C).14983/2018, WP(C).14981/2018, WP(C).14185/2018, WP(C).22444/2018, WP(C).23045/2018, WP(C).23442/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -27- WP(C).No. 21420 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23045 of 2018 PETITIONER: S.R.S. INDUSTRIES AGED 54 YEARS F07, LANDMARK VAIBHAV APARTMENTS, NATESAN COLONY,SALEM - 636007, REPRESENTED BY ITS PARTNER, SRI.SANJAY PODDAR. BY ADVS. SRI.R.MOHANDAS SRI.MANOJ KUMAR.M RESPONDENTS: 1 THE ASSISTANT COMMISSIONER, PALAKKAD SPECIAL CIRCLE, STATE GST DEPARTMENT,(PREVIOUSLY COMMERCIAL TAXES DEPARTMENT),PALAKKAD - 678 001. 2 STATE OF KERALA REPRESENTED BY ITS PRINCIPAL SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.46, NORTH BLOCK, NEW DELHI - 110 001, REPRESENTED BY ITS SECRETARY. 4 INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES DEPARTMENT, NINAN COMPLEX,METTUPALAYAM STREET, NEAR MUNICIPAL BUS STAND,PALAKKAD - 678 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., -28- WP(C).No. 21420 of 2018 & CONN. CASES JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21420/2018, WP(C).23785/2018, WP(C).23443/2018, WP(C).23420/2018, WP(C).23385/2018, WP(C).23068/2018, WP(C).22817/2018, WP(C).22816/2018, WP(C).22417/2018, WP(C).21817/2018, WP(C).21816/2018, WP(C).16182/2018, WP(C).15181/2018, WP(C).15183/2018, WP(C).14983/2018, WP(C).14981/2018, WP(C).14185/2018, WP(C).22444/2018, WP(C).23442/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -29- WP(C).No. 21420 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23068 of 2018 PETITIONER: SAIT NAGJEE PURUSHOTHAM & CO.PVT.LTD. 18-18/1, NEW SANTHEPET, MYSORE - 570 021, REPRESENTED BY JIGISHA VORA, DIRECTOR. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: 1 STATE TAX OFFICER: 2ND CIRCLE: MATTANCHERRY [COMMERCIAL TAX OFFICER [VAT],2ND CIRCLE, MATTANCHERRY - 682 002. 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 OF EXCISE & CUSTOMS DEPT. OF REVENUE, MINISTRY OF FINANCE, GOVT. OF INDIA, NEW DELHI - 110 001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.R.HARISHANKAR SC CENTRAL BOARD OF EXCISE AMP CUSTOMS -30- WP(C).No. 21420 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21420/2018, WP(C).23785/2018, WP(C).23443/2018, WP(C).23420/2018, WP(C).23385/2018, WP(C).22817/2018, WP(C).22816/2018, WP(C).22417/2018, WP(C).21817/2018, WP(C).21816/2018, WP(C).16182/2018, WP(C).15181/2018, WP(C).15183/2018, WP(C).14983/2018, WP(C).14981/2018, WP(C).14185/2018, WP(C).22444/2018, WP(C).23045/2018, WP(C).23442/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -31- WP(C).No. 21420 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23385 of 2018 PETITIONER: V.F.SAMUVEL AGED 43 YEARS PROPRIETOR, CONCORD INDUSTRIES, CHANDIROOR-688 537, ALAPPUZHA-DISTRICT BY ADVS. SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER COMMERCIAL TAXES, KUTHIYATHODE-688 533, ALAPPUZHA DISTRICT 2 THE SECRETARY TAX DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001 3 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 WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21420/2018, WP(C).23785/2018, WP(C).23443/2018, WP(C).23420/2018, WP(C).23068/2018, WP(C).22817/2018, WP(C).22816/2018, WP(C).22417/2018, WP(C).21817/2018, WP(C).21816/2018, WP(C).16182/2018, WP(C).15181/2018, WP(C).15183/2018, WP(C).14983/2018, WP(C).14981/2018, WP(C).14185/2018, WP(C).22444/2018, WP(C).23045/2018, WP(C).23442/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -32- WP(C).No. 21420 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23420 of 2018 PETITIONER: T.S.SHANAVAS AGED 33 YEARS PROPRIETOR, SHAN SPORTS GALLERY, MAIN ROAD,CHALAKKUDY. BY ADVS. SRI.JOHN VARGHESE SRI.A.L.GEORGE RESPONDENTS: 1 THE STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER, CHALAKKUDY-680 307. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA.P.O, THIRUVANANTHAPURAM-695 002. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, 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 SRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP CUSTOMS -33- WP(C).No. 21420 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21420/2018, WP(C).23785/2018, WP(C).23443/2018, WP(C).23385/2018, WP(C).23068/2018, WP(C).22817/2018, WP(C).22816/2018, WP(C).22417/2018, WP(C).21817/2018, WP(C).21816/2018, WP(C).16182/2018, WP(C).15181/2018, WP(C).15183/2018, WP(C).14983/2018, WP(C).14981/2018, WP(C).14185/2018, WP(C).22444/2018, WP(C).23045/2018, WP(C).23442/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -34- WP(C).No. 21420 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23442 of 2018 PETITIONER: HIGH LIGHT ELECTRICALS PADMA JUNCTION, JEWS STREET, ERNAKULAM, KOCHI – 682 035.(REPRESENTED BY SRI. SHAJU P.A., MANAGING PARTNER). BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 COMMERCIAL TAX OFFICER 2ND CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT, CLAS TOWERS, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI – 682 018. 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM – 695 002. 3 STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM – 695 002. 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).21420/2018, WP(C).23785/2018, WP(C).23443/2018, WP(C).23420/2018, WP(C).23385/2018, WP(C).23068/2018, WP(C).22817/2018, WP(C).22816/2018, WP(C).22417/2018, WP(C).21817/2018, WP(C).21816/2018, WP(C).16182/2018, WP(C).15181/2018, WP(C).15183/2018, WP(C).14983/2018, WP(C).14981/2018, WP(C).14185/2018, WP(C).22444/2018, WP(C).23045/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -35- WP(C).No. 21420 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23443 of 2018 PETITIONER: N.V.KURIAN AGED 61 YEARS PROP: J.K.ENTERPRISES, VI/602 B, BINANIPURAM,EDAYAR, PIN-683 502. BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT, N. PARAVUR-683 513. 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. 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).21420/2018, WP(C).23785/2018, WP(C).23420/2018, WP(C).23385/2018, WP(C).23068/2018, WP(C).22817/2018, WP(C).22816/2018, WP(C).22417/2018, WP(C).21817/2018, WP(C).21816/2018, WP(C).16182/2018, WP(C).15181/2018, WP(C).15183/2018, WP(C).14983/2018, WP(C).14981/2018, WP(C).14185/2018, WP(C).22444/2018, WP(C).23045/2018, WP(C).23442/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -36- WP(C).No. 21420 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23785 of 2018 PETITIONER: M/S. JOS SANITARY AGENCIES KURIEKKAL BUILDINGS, EDAPPALLY POST, KOCHI-682 024, REPRESENTED BY IT'S MANAGING PARTNER MRS.JUHY THOMAS, KURIEKKAL HOUSE, EDAPPALLY, COCHIN-24. BY ADVS. SMT.K.LATHA SMT.JESSY MANUEL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (ASSESSMENT), SGST SPECIAL CIRCLE-III,ERNAKULAM-682 018. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA.P.O, THIRUVANANTHAPRUAM-695 002. 3 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110 001. 4 THE INSPECTOR ASST.COMMISSIONER COMMERCIAL TAXES,KAKKANAD,ERNAKULAM-682 030. 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).21420/2018, WP(C).23443/2018, -37- WP(C).No. 21420 of 2018 & CONN. CASES WP(C).23420/2018, WP(C).23385/2018, WP(C).23068/2018, WP(C).22817/2018, WP(C).22816/2018, WP(C).22417/2018, WP(C).21817/2018, WP(C).21816/2018, WP(C).16182/2018, WP(C).15181/2018, WP(C).15183/2018, WP(C).14983/2018, WP(C).14981/2018, WP(C).14185/2018, WP(C).22444/2018, WP(C).23045/2018, WP(C).23442/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -38- WP(C).No. 21420 of 2018 & CONN. CASES

JUDGMENT [ WP(C) 21420/2018, WP(C).14185/2018, WP(C).14981/2018,WP(C).14983/2018, WP(C).15181/2018, WP(C).15183/2018,WP(C).16182/2018, WP(C).21816/2018, WP(C).21817/2018, WP(C).22417/2018, WP(C).22444/2018, WP(C).22816/2018, WP(C).22817/2018, WP(C).23045/2018, WP(C).23068/2018, WP(C).23385/2018, WP(C)23420/2018, WP(C).23442/2018, WP(C).23443/2018, WP(C).23785/2018 ] In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the state's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken.

2.

All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P (C)NO.11335 of 2018 and connected cases.

I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above. DAMA SESHADRI NAIDU JUDGE JS

-39- APPENDIX OF WP(C) 21420/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE PHOTOCOPY OF ORDER NO.320911 21359/2015-16 DATED 07-02-2018 ISSUED BY THE FOURTH RESPONDENT. EXHIBIT P2 THE PHOTOCOPY OF NOTICE OF DEMAND DATED 14- 05-2018 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER COMPANY.

-40- APPENDIX OF WP(C) 14185/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE ISSUED BY THE 4TH RESPONDENT PROPOSING PROCEEDING UNDER SECTION 67 OF THE KVAT ACT (AY-2015-2016) EXHIBIT P2OF THE NOTICE ISSUED BY THE 4TH RESPONDENT PROPOSING PROCEEDING UNDER SECTION 67 OF THE KVAT ACT (AY-2016-20170 EXHIBIT P3OF THE REPLY GIVEN BY THE PETITIONER TO THE 4TH RESPONDENT IN REPLY TO EXT.P1 (AY-2015-160 EXHIBIT P4OF THE REPLY GIVEN BY THE PETITIONER TO THE 4TH RESPONDENT IN REPLY TO EXT. P1 (AY-2016-17) EXHIBIT P5OF THE HEARING NOTICE (AY-2016- 16) EXHIBIT P5(A)OF THE HEARING NOTICE (AY-2016- 17) EXHIBIT P6OF THE INTERIM ORDER IN W.P.(C) NO.11335/2018 OF THIS HON'BLE COURT.

-41- APPENDIX OF WP(C) 14981/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1: COPY OF ANNUAL RETURN DATED 10.07.2012 FOR THE YEAR 2011-12 SUBMITTED BY PETITIONER. EXHIBIT-P2: COPY OF AUDIT REPORT DATED 18.07.2014 IN FORM NO.13 AND 13A SUBMITTED FOR THE YEAR 2011-12. EXHIBIT-P3: COPY OF REVISED ANNUAL RETURN DATED 18.07.2014 FOR THE YEAR 2011-12 SUBMITTED BY PETITIONER AT THE DIRECTION OF AUDITOR. EXHIBIT-P4: COPY OF NOTICE U/S.25(1) DATED 22.12.2017 FOR 2011-12 ISSUED TO PETITIONER BY 1ST RESPONDENT BY SCRUTINY OF EXT P2 AUDIT REPORT WITH EXT P1. EXHIBIT-P5: COPY OF REPLY DATED 05.02.2018 SUBMITTED BY THE PETITIONER BEFORE 1ST RESPONDENT AGAINST EXT P4 NOTICE. EXHIBIT-P6: COPY OF ORDER DATED 22.03.2018 COMPLETED BY 1ST RESPONDENT FOR 11-12, COMMUNICATED TO THE PETITIONER ON 05.04.2018. EXHIBIT-P7: COPY OF INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT ON SIMILAR SET OF FACT, IN WRIT PETITION (C) NO.11335 OF 2018, IN STAYING COERCIVE STEPS PURSUANT TO DEMAND CREATED.

-42- APPENDIX OF WP(C) 14983/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE NOTICE NO.32080519811/14- 15 DATED 9.6.2015 EXHIBIT P2.OF THE NOTICE NO.32080519811/15- 16 DATED 9.6.2015 EXHIBIT P3.OF THE REPLY FOR THE YEAR 2014-15 DATED 30.6.2016 EXHIBIT P4.OF THE NOTICE NO.32080519811/14- 15 DATED 17.4.2018 EXHIBIT P5.OF THE NOTICE NO.32080519811/15- 16 DATED 17.4.2018

-43- APPENDIX OF WP(C) 15181/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: AOF THE SHAW CAUSE NOTICE ISSUED U/S 25(1) OF THE KVAT ACT FOR 2012-13 DATED 13-11-2017 EXHIBIT P2: AOF THE REPLY FIELD FOR 2012-13 DATED 24-02-2018 EXHIBIT P2(A): AOF THE SECOND REPLY FIELD FOR 2012-13 DATED 09.03.2018 EXHIBIT P3: AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2012-13 DATE:31-03- 2018

-44- APPENDIX OF WP(C) 15183/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: AOF THE SHAW CAUSE NOTICE ISSUED U/S. 25(1) OF THE KVAT ACT FOR 2013-14 DATED 12.4.2018. -45- APPENDIX OF WP(C) 16182/2018 PETITIONER'S/S EXHIBITS: EXT.P1OF THE ASSESSMENT ORDER NO.32090284012/2011-12 DATED 26/04/2018 ISSUED BY THE 1ST RESPONDENT. EXT.P2OF THE INTERIM ORDER PASSED BY THIS HONOURABLE COURT IN WPC.11335/2018 DATED 04/04/2018. -46- APPENDIX OF WP(C) 21816/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE NOTICE NO.32172070104/2011-12 DATED 8.6.2018 ISSUED BY THE IST RESPONDENT. EXHIBIT P2:OF THE NOTICE NO.32172070104/ 2012-13 DATED 8.6.2018 ISSUED BY THE IST RESPONDENT. EXHIBIT P3;OF THE NOTICE NO.32172070104/2013-14 DATED 8.6.2018 ISSUED BY THE IST RESPONDENT.

-47- APPENDIX OF WP(C) 21817/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE ASSESSMENT ORDER NO.32030383408/2012-13 DATED 31.3.2018 ISSUED BY THE 1ST RESPONDENT

-48- APPENDIX OF WP(C) 22417/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32150628573/2013-14 DATED 30/11/2017 EXHIBIT P2OF THE ASSESSMENT ORDER NO. 32150628573/2014-15 DATED 30/11/2017. EXHIBIT P3OF THE ASSESSMENT ORDER NO.32150628573/2015-16 DATED 30/11/2017 EXHIBIT P4OF THE ASSESSMENT ORDER 32150628573/2016-17 DATED 30/11/2017. -49- APPENDIX OF WP(C) 22444/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE FOR YEAR 2012-13 DATED 11/6/2018 EXHIBIT P2OF THE PRE ASSESSMENT NOTICE FOR THE YEAR 2014-15 DATED 11/6/2018

-50- APPENDIX OF WP(C) 22816/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ORDER DATED 28/7/2017 ISSUED BY 4TH RESPONDENT EXHIBIT P2OF DEMAND NOTICE DATED 28/7/2017 ISSUED BY 4TH RESPONDENT EXHIBIT P3OF ORDER DATED 27/4/2018 IN WP(C) NO.14625/2018

-51- APPENDIX OF WP(C) 22817/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF NOTICE DATED 19.10.2015 ISSUED BY 4TH RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P2OF NOTICE DATED 19.10.2015 ISSUED BY 4TH RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P3OF NOTICE DATED 19.10.2015 ISSUED BY 4TH RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P4OF NOTICE DATED 10.4.2018 ISSUED BY 4TH RESPONDENT. EXHIBIT P5OF ORDER DATED 27.4.2018 IN WP(C) NO.14625/2018. -52- APPENDIX OF WP(C) 23045/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE NOTICE UNDER SECTION 25(1) ISSUED BY THE 1ST RESPONDENT FOR 2006-2007 DATED 08.03.2018 UNDER KVAT ACT. EXHIBIT P2:OF THE OBJECTION OF THE PETITIONER DATED 26.03.2018 FOR 2006-2007. EXHIBIT P3:OF THE ASSESSMENT ORDER DATED 17.04.2018 FOR THE YEAR 2006-2007 PASSED BY THE 1ST RESPONDENT UNDER KVAT ACT. EXHIBIT P4:OF THE DEMAND NOTICE OF THE 1ST RESPONDENT DATED 17.04.2018 FOR THE YEAR 2006-2007 IN FORM NO.12 OF KVAT ACT. EXHIBIT P5:OF THE INTERIM ORDER OF THIS HON'BLE COURT IN WP(C) NO.11335 OF 2018 DATED 04.04.2018. -53- APPENDIX OF WP(C) 23068/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. PHOTOCOPY OF ORDER IN W.P.(C) NO.11335 OF 2018 DATED 04.04.2018. EXHIBIT P2. PHOTOCOPY OF NOTICE ISSUED U/S 25(1) DATED 31.05.2018 FOR 2011-12. -54- APPENDIX OF WP(C) 23385/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN DATED 29-05-12 E-FILED FOR THE YEAR 2011-12 THROUGH KVATIS BEFORE THE 1ST RESPONDENT BY THE PETITIONER EXHIBIT P2OF THE AUDIT REPORT IN FORM 13 & 13 A DATED 31-12-12 E-FILED THROUGH KVATIS BEFORE THE 1ST RESPONDENT BY THE PETITIONER EXHIBIT P3OF THE ASSESSMENT ORDER DATED 28- 06-18 FOR THE YEAR 2011-12 PASSED U/S 2591) OF THE THROUGH KVAT ACT BY THE 1ST RESPONDENT BY THE PETITIONER EXHIBIT P49OF THE CONSTITUTION (ONE HUNDRED & FIRST AMENDMENT) ACT, 2016 DATED 08-09- 2016 PUBLISHED IN THE EXTRAORDINARY GAZETTE OF INDIA EXHIBIT P5OF INTERIM ORDER GRANTED BY THIS HON'BLE COURT IN WP(C) NO.11335/2018 DATED 04-04-18 EXHIBIT P6OF DEMAND NOTICE DATED 28-06-18 ISSUED FOR THE YEAR 2011-12 BY 1ST RESPONDENT PURSUANT TO EXBT-P3 ASSESSMENT TO THE PETITIONER

-55- APPENDIX OF WP(C) 23420/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 23.06.2018 UNDER SECTION 25(1)OF KVAT ACT,2003. -56- APPENDIX OF WP(C) 23442/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32071687942/2014-15 DATED 31.3.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER NO.32071687942/2015-16 DATED 31.3.2018 ISSUED BY THE 1ST RESPONDENT.

-57- APPENDIX OF WP(C) 23443/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.32150932604/2015-16 DATED 16/6/2018 ISSUED BY THE 1ST RESPONDENT.

-58- APPENDIX OF WP(C) 23785/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE ASSESSMENT ORDER NO.32070461152/2013 FOR THE YEAR 2013-2014 DATED 31.05.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXHIBIT P2OF INTERIM ORDER ISSUED BY THIS COURT IN WPC NO.13930/2018,DATED 13.04.2018.

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