BharatTaxGST

Johnson L vs. The Commissioner Of State Goods And Service Tax Department

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WP(C)/21738/2018HC KeralaGSTCNR KLHC01053325201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU60 pages
For Petitioner: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E., UNNIKRISHNAN., GP DR. THUSHARA JAMES., -6-, WP(C).No. 14973 of 2018 & CONN. CASES, SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE, AND CUSTOMS, SRI.P.R.SREEJITH SC CENTRAL BOARD OF EXCISE AND, CUSTOMSFor Respondent: SRI.HARISANKAR V. MENON, SMT.K.KRISHNA, SMT.MEERA V.MENON

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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. 14973 of 2018 PETITIONER: M/S. EAST INDIA NOUSHAD MAHAL, J.T.ROAD, THALASSERY, REPRESENTED BY ITS MANAGING PARTNER,SRI.NASEEM PARIYAT. BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT,1ST CIRCLE, THALASSERY - 670 101 KANNUR DISTRICT. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM 695 002. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001. 5 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, KANNUR 670 003. 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).14933/2018, WP(C).15135/2018, WP(C).15137/2018, WP(C).20222/2018, WP(C).20225/2018, WP(C).20422/2018, WP(C).21021/2018, WP(C).21332/2018, -2- WP(C).No. 14973 of 2018 & CONN. CASES WP(C).21531/2018, WP(C).21737/2018, WP(C).21738/2018, WP(C).22133/2018, WP(C).22331/2018, WP(C).22734/2018, WP(C).22740/2018, WP(C).23135/2018, WP(C).23222/2018, WP(C).23299/2018, WP(C).23732/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -3- WP(C).No. 14973 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. 14933 of 2018 PETITIONER: SUHARA. E AGED 45 YEARS M/S. JASALIYA TIME HOUSE,VP 1/625, KAM BUILDING, VADAKKANCHERY, PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, ALATHUR-678 541. 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- 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 -4- WP(C).No. 14973 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20422/2018, WP(C).23299/2018, WP(C).22133/2018, WP(C).22331/2018, WP(C).22734/2018, WP(C).22740/2018, WP(C).23135/2018, WP(C).23732/2018, WP(C).15137/2018, WP(C).15135/2018, WP(C).21332/2018, WP(C).21531/2018, WP(C).21737/2018, WP(C).21738/2018, WP(C).23222/2018, WP(C).21021/2018, WP(C).20225/2018, WP(C).20222/2018, WP(C).14973/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -5- WP(C).No. 14973 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. 15135 of 2018 PETITIONER: MEENA KUMAR AGED 50 YEARS, PROPRIETRESS, SREE VINAYAKA AGENCIES, COLLIS BUILDING, VENKATRAMAN ROAD, WILLINGTON ISLAND, ERNAKULAM, PIN- 682 003. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER SECOND CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY, KOCHI, PIN- 682 002. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM- 695 002. 3 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN- 695 002. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 5 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, TAX COMPLEX, BAZAR ROAD, MATTANCHERRY, PIN- 682 002. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -6- WP(C).No. 14973 of 2018 & CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.P.R.SREEJITH SC CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20422/2018, WP(C).23299/2018, WP(C).22133/2018, WP(C).22331/2018, WP(C).22734/2018, WP(C).22740/2018, WP(C).23135/2018, WP(C).23732/2018, WP(C).14933/2018, WP(C).15137/2018, WP(C).21332/2018, WP(C).21531/2018, WP(C).21737/2018, WP(C).21738/2018, WP(C).23222/2018, WP(C).21021/2018, WP(C).20225/2018, WP(C).20222/2018, WP(C).14973/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -7- WP(C).No. 14973 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. 15137 of 2018 PETITIONER: CHAKKANATTU AGENCIES VI/302, 303, TRIPUNITHURA ROAD, MARADU, ERNAKULAM DISTRICT,PIN: 682 304, REPRESENTED BY ITS PARTNER,C.L.ANTONY BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER KVAT FIRST CIRCLE, TRIPUNITHURA,DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM DISTRICT, PIN: 682 301. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM - 695 002. 3 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN: 695 002. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001 5 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM AT CIVIL STATION, KAKKANAD, PIN: 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 -8- WP(C).No. 14973 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20422/2018, WP(C).23299/2018, WP(C).22133/2018, WP(C).22331/2018, WP(C).22734/2018, WP(C).22740/2018, WP(C).23135/2018, WP(C).23732/2018, WP(C).14933/2018, WP(C).15135/2018, WP(C).21332/2018, WP(C).21531/2018, WP(C).21737/2018, WP(C).21738/2018, WP(C).23222/2018, WP(C).21021/2018, WP(C).20225/2018, WP(C).20222/2018, WP(C).14973/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -9- WP(C).No. 14973 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. 20222 of 2018 PETITIONER: SRI.K.A.SHAJU AGED 50 YEARS KONATH HOUSE, NENMANIKKARA,PUDUKKAD, THRISSUR-680 301. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR) RESPONDENTS: 1 THE INTELLIGENCE OFFICER SQUAD NO.111,DEPT OF COMMERCIAL TAXES, THRISSUR-680 004. 2 THE COMMISSIONER OF STATE TAXES TAX TOWERS, KALLIPALAM, KARAMANA.P.O, THIRUVANANTHAPURAM-695 002. 3 THE SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001 4 THE 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20422/2018, WP(C).23299/2018, WP(C).22133/2018, WP(C).22331/2018, WP(C).22734/2018, -10- WP(C).No. 14973 of 2018 & CONN. CASES WP(C).22740/2018, WP(C).23135/2018, WP(C).23732/2018, WP(C).14933/2018, WP(C).15137/2018, WP(C).15135/2018, WP(C).21332/2018, WP(C).21531/2018, WP(C).21737/2018, WP(C).21738/2018, WP(C).23222/2018, WP(C).21021/2018, WP(C).20225/2018, WP(C).14973/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -11- WP(C).No. 14973 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. 20225 of 2018 PETITIONER: MYTHRI AGENCIES MARKET ROAD, KALPETTA-673 121, REPRESENTED BY P.K.ABDUL KHADER, PROPRIETOR, MYTHRI AGENCIES. BY ADVS. SRI.K.M.CHERIAN SRI.P.M.GIRIJAVALLABHAN SRI.R.RAMAKRISHNAN POTTY RESPONDENTS: 1 THE STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICE TAX, MAIN ROAD, KALPETTA-673 121. 2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICE TAX THIRUVANANTHAPURAM- 695 001. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, 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.P.R.SREEJITH SC CENTRAL BOARD OF EXCISE AND -12- WP(C).No. 14973 of 2018 & CONN. CASES CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20422/2018, WP(C).23299/2018, WP(C).22133/2018, WP(C).22331/2018, WP(C).22734/2018, WP(C).22740/2018, WP(C).23135/2018, WP(C).23732/2018, WP(C).14933/2018, WP(C).15137/2018, WP(C).15135/2018, WP(C).21332/2018, WP(C).21531/2018, WP(C).21737/2018, WP(C).21738/2018, WP(C).23222/2018, WP(C).21021/2018, WP(C).20222/2018, WP(C).14973/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -13- WP(C).No. 14973 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. 20422 of 2018 PETITIONER: T.R. ASHOK M/S. THONDANAL TRADERS, ARAKKUZHA P.O, MUVATTUPUZHA, ERNAKULAM - 686 672. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENTS: 1 STATE TAX OFFICER SGST DEPARTMENT, MUVATTUPUZHA, ERNAKULAM DISTRICT -686 661. 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 SRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP CUSTOMS -14- WP(C).No. 14973 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23299/2018, WP(C).22133/2018, WP(C).22331/2018, WP(C).22734/2018, WP(C).22740/2018, WP(C).23135/2018, WP(C).23732/2018, WP(C).14933/2018, WP(C).15137/2018, WP(C).15135/2018, WP(C).21332/2018, WP(C).21531/2018, WP(C).21737/2018, WP(C).21738/2018, WP(C).23222/2018, WP(C).21021/2018, WP(C).20225/2018, WP(C).20222/2018, WP(C).14973/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -15- WP(C).No. 14973 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. 21021 of 2018 PETITIONER: M/S.CONCORD FIRE AND SAFETY EQUIPMENTS 19/486-B, N.H. MOOLEPPADAM ROAD, KALAMASSERY. REP BY ITS MANAGING PARTNER BAIJU P.M. AGED 38 YEARS, S/O. P.P. MEEKHAYEL, RESIDING AT PARAPURAM HOUSE, AYATHUPPADY, KOOVAPPADY P.O., PIN - 683 544 BY ADVS. SRI.P.A.ABDUL JABBAR SRI.UNISE MOHAMED KUNJU RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER 1ST CIRCLE, KALAMASSERY AT CIVIL STATION, KAKKANAD – 682 030 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM – 695 001 3 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM -695 001 4 THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, ERNAKULAM, KAKKANAD, PIN - 682 030 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).20422/2018, WP(C).23299/2018, -16- WP(C).No. 14973 of 2018 & CONN. CASES WP(C).22133/2018, WP(C).22331/2018, WP(C).22734/2018, WP(C).22740/2018, WP(C).23135/2018, WP(C).23732/2018, WP(C).14933/2018, WP(C).15137/2018, WP(C).15135/2018, WP(C).21332/2018, WP(C).21531/2018, WP(C).21737/2018, WP(C).21738/2018, WP(C).23222/2018, WP(C).20225/2018, WP(C).20222/2018, WP(C).14973/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -17- WP(C).No. 14973 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. 21332 of 2018 PETITIONER: ANEEZ.S PROPRIETOR, S & A LUBRICANTS, NEAR JUMA MASJID COMPLEX, KAZHAKUTTOM, THIRUVANANTHAPURAM 695 582 BY ADV. SRI.SOJAN JAMES RESPONDENTS: 1 STATE TAX OFFICER COMMERCIAL TAXES THIRD CIRCLE, THIRUVANANTHAPURAM, 695 001 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 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).20422/2018, WP(C).23299/2018, WP(C).22133/2018, WP(C).22331/2018, WP(C).22734/2018, WP(C).22740/2018, WP(C).23135/2018, WP(C).23732/2018, WP(C).14933/2018, WP(C).15137/2018, WP(C).15135/2018, -18- WP(C).No. 14973 of 2018 & CONN. CASES WP(C).21531/2018, WP(C).21737/2018, WP(C).21738/2018, WP(C).23222/2018, WP(C).21021/2018, WP(C).20225/2018, WP(C).20222/2018, WP(C).14973/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -19- WP(C).No. 14973 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. 21531 of 2018 PETITIONER: S.JALALUDEEN AGED 51 YEARS M/S. CITY MAX, PERUMKOOR, KONCHIRA P.O., VEMBAYAM, THIRUVANANTHAPURAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, NEDUMANGAD - 695 541. 2 THE COMMISSIONER STATE GOODS & SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20422/2018, WP(C).23299/2018, WP(C).22133/2018, WP(C).22331/2018, WP(C).22734/2018, WP(C).22740/2018, WP(C).23135/2018, WP(C).23732/2018, WP(C).14933/2018, WP(C).15137/2018, WP(C).15135/2018, WP(C).21332/2018, WP(C).21737/2018, WP(C).21738/2018, -20- WP(C).No. 14973 of 2018 & CONN. CASES WP(C).23222/2018, WP(C).21021/2018, WP(C).20225/2018, WP(C).20222/2018, WP(C).14973/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -21- WP(C).No. 14973 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. 21737 of 2018 PETITIONER: M/Z.ZGREEN DOORS PVT LTD 14/526, MUNDUR, EZHAKKAD PO, PIN-678592, PALAKKAD DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER GOODS AND SERVICES TAX DEPARTMENT,2ND CIRCLE, SALES TAX COMPLEX, PALAKKAD-678 001. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,TAX COURT, KARAMANA PO, THIRUVANANTHAPURAM-695 022. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANTHNAPURAM-695 001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 5 ASSISTANT COMMISSIONER OF STATE TAX GOODS AND SERVICE TAX DEPARTMENT, SALES TAX COMPLEX, PALAKKAD-678 001. 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 -22- WP(C).No. 14973 of 2018 & CONN. CASES CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20422/2018, WP(C).23299/2018, WP(C).22133/2018, WP(C).22331/2018, WP(C).22734/2018, WP(C).22740/2018, WP(C).23135/2018, WP(C).23732/2018, WP(C).14933/2018, WP(C).15137/2018, WP(C).15135/2018, WP(C).21332/2018, WP(C).21531/2018, WP(C).21738/2018, WP(C).23222/2018, WP(C).21021/2018, WP(C).20225/2018, WP(C).20222/2018, WP(C).14973/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -23- WP(C).No. 14973 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. 21738 of 2018 PETITIONER: JOHNSON L AGED 45 YEARS PROPRIETOR, M/S. TOP MEDICALS, CHATHANNOOR, KOLLAM DISTRICT - 691 572. BY ADV. SRI.BOBBY JOHN RESPONDENTS: 1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, TAX TOWER, KILLIPALAM, 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 STATE GOODS AND SERVICE TAX DEPARTMENT,CHATHANNOOR, KOLLAM - 691 572. 4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT,FINANCE DEPARTMENT (REVENUE),CENTRAL SECRETARIAT, NEW DELHI - 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20422/2018, WP(C).23299/2018, WP(C).22133/2018, WP(C).22331/2018, WP(C).22734/2018, -24- WP(C).No. 14973 of 2018 & CONN. CASES WP(C).22740/2018, WP(C).23135/2018, WP(C).23732/2018, WP(C).14933/2018, WP(C).15137/2018, WP(C).15135/2018, WP(C).21332/2018, WP(C).21531/2018, WP(C).21737/2018, WP(C).23222/2018, WP(C).21021/2018, WP(C).20225/2018, WP(C).20222/2018, WP(C).14973/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -25- WP(C).No. 14973 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. 22133 of 2018 PETITIONER: M/S.LANCET GLASS AND METAL INDUSTRIES PLOT NO.97/99, SIDCO INDUSTRIAL AREA, ANGAMALY SOUTH, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER ABDUL RAZZAC. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENTS: 1 THE STATE TAX OFFICER-I STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, MATTANCHERY AT ALUVA. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA.PO,THIRUVANANTHAPURAM DISTRICT 695 001. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 4 CENTRAL BOARD OF EXCISE & CUSTIMS 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.RAMAVARMA REGHUNATHAN THAMBURAN SC CENTRAL BOARD OF EXCISE AMP CUSTOMS -26- WP(C).No. 14973 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20422/2018, WP(C).23299/2018, WP(C).22331/2018, WP(C).22734/2018, WP(C).22740/2018, WP(C).23135/2018, WP(C).23732/2018, WP(C).14933/2018, WP(C).15137/2018, WP(C).15135/2018, WP(C).21332/2018, WP(C).21531/2018, WP(C).21737/2018, WP(C).21738/2018, WP(C).23222/2018, WP(C).21021/2018, WP(C).20225/2018, WP(C).20222/2018, WP(C).14973/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -27- WP(C).No. 14973 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. 22331 of 2018 PETITIONER: CRESCENT CONSTRUCTION COMPANY POOJAPPURA, THIRUVANANTHPURAM. PINCODE 695 012 REPRESENTED BY ITS PARTNER SRI ANEEZ BABU, RESIDING AT TC 17/1684, POOJAPPURA, THIRUVANANTHAPURAM-PIN-695 012 BY ADVS. SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR RESPONDENTS: 1 ASSISTANT COMMISSIONER (WORKS CONTRACT) STATE GST DEPARTMENT THIRUVANANTHAPURAM, PIN-695 002. 2 THE COMMISSIONER STATE GST DEPARTMENT THIRUVANANTHAPURAM, PIN-695 002. 3 STATE OF KERALA REPRESENTED BY SECRETARY(TAXES). THIRUVANANTHAPURAM. PIN-695 001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NEW DELHI. PIN 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 -28- WP(C).No. 14973 of 2018 & CONN. CASES 11.01.2019, ALONG WITH WP(C).20422/2018, WP(C).23299/2018, WP(C).22133/2018, WP(C).22734/2018, WP(C).22740/2018, WP(C).23135/2018, WP(C).23732/2018, WP(C).14933/2018, WP(C).15137/2018, WP(C).15135/2018, WP(C).21332/2018, WP(C).21531/2018, WP(C).21737/2018, WP(C).21738/2018, WP(C).23222/2018, WP(C).21021/2018, WP(C).20225/2018, WP(C).20222/2018, WP(C).14973/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -29- WP(C).No. 14973 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. 22734 of 2018 PETITIONER: M/S MANJOORAN HOUSING DEVELOPMENT COMPANY PVT LTD J&R COMPLEX, ADJACENT TO MUTHOOT HONDA, NH ROAD, MAMANGALAM, PALARIVATTOM, ERNAKULAM - PIN 682 025, MANAGING DIRECTOR BY ADVS. SRI.A.A.ZIYAD RAHMAN SRI.LAL K.JOSEPH RESPONDENTS: 1 THE STATE OF KERALA SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 001 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT THIRUVANANTHAPURAM PIN – 695 001 3 THE INTELLIGENCE OFFICER SQUAD NO. V. DEPARTMENT OF COMMERCIAL TAXES, ERANKULAM – 683 031 4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY TO DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI- 110 001 5 THE CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE MINISTRY OF FINANCE, NEW DELHI - PIN 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., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE -30- WP(C).No. 14973 of 2018 & CONN. CASES 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).20422/2018, WP(C).23299/2018, WP(C).22133/2018, WP(C).22331/2018, WP(C).22740/2018, WP(C).23135/2018, WP(C).23732/2018, WP(C).14933/2018, WP(C).15137/2018, WP(C).15135/2018, WP(C).21332/2018, WP(C).21531/2018, WP(C).21737/2018, WP(C).21738/2018, WP(C).23222/2018, WP(C).21021/2018, WP(C).20225/2018, WP(C).20222/2018, WP(C).14973/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -31- WP(C).No. 14973 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. 22740 of 2018 PETITIONER: ASHRAF M B AGED 49 YEARS M/S ON & OFF ELECTRICAL ACCESSORIES, FUJAIAH COMPLEX, ATHINHAL, MANIKOTH P.O.,KANHANGAD, KASARAGOD-672 316. BY ADVS. DR.K.P.PRADEEP SMT.NEENA ARIMBOOR SMT.T.THASMI SRI.K.P.KESAVAN NAIR SRI.M.S.IMTHIYAZ AHAMMED SRI.SANAND RAMAKRISHNAN SRI.T.T.BIJU RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM-695 001. 2 COMMERCIAL TAX OFFICER /STATE TAX OFFICER HOSDURG, COMMERCIAL TAXES/KERALA STATE GST DEPARTMENT,HOSDURG, KANHANGAD, KASARAGOD-671 315. 3 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT,TAX TOWERS, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM-695 002. 4 GOODS AND SERVICE TAX COUNCIL GOVERNMENT OF INDIA,OFFICE OF THE GST COUNCIL SECRETARIAT,5TH FLOOR, TOWER II, JEEVAN BHARTI -32- WP(C).No. 14973 of 2018 & CONN. CASES BUILDING,JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI - 110 001,REPRESENTED BY ITS ADDITIONAL SECRETARY. 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).20422/2018, WP(C).23299/2018, WP(C).22133/2018, WP(C).22331/2018, WP(C).22734/2018, WP(C).23135/2018, WP(C).23732/2018, WP(C).14933/2018, WP(C).15137/2018, WP(C).15135/2018, WP(C).21332/2018, WP(C).21531/2018, WP(C).21737/2018, WP(C).21738/2018, WP(C).23222/2018, WP(C).21021/2018, WP(C).20225/2018, WP(C).20222/2018, WP(C).14973/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -33- WP(C).No. 14973 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. 23135 of 2018 PETITIONER: PERFECT AGENCIES CIVIL STATION WARD,ALAPPUZHA,PIN-688 012, REPRESENTED BY ITS MANAGING PARTNER SRI.ABDUL RAHIMAN.A.G. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, ALAPPUZHA, KERALA,PIN-688 001. 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., SRI.MANU.S CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20422/2018, WP(C).23299/2018, WP(C).22133/2018, WP(C).22331/2018, WP(C).22734/2018, -34- WP(C).No. 14973 of 2018 & CONN. CASES WP(C).22740/2018, WP(C).23732/2018, WP(C).14933/2018, WP(C).15137/2018, WP(C).15135/2018, WP(C).21332/2018, WP(C).21531/2018, WP(C).21737/2018, WP(C).21738/2018, WP(C).23222/2018, WP(C).21021/2018, WP(C).20225/2018, WP(C).20222/2018, WP(C).14973/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -35- WP(C).No. 14973 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. 23222 of 2018 PETITIONER: JOMOL M/S.REJI TRADERS, 314/11, CHENTHAMANGALAM GOTHURUTH.P.O., NORTH PARUR, ERNAKULAM DISTRICT -683 516. BY ADVS. SRI.G.HARIHARAN SRI.PRAVEEN.H. RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, NORTH PARUR, ERNAKUMAR DISTRICT. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENTTHIRUVANANTHAPURAM – 695 001. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM – 695 001. 4 THE 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.R.HARISHANKAR SC CENTRAL BOARD OF EXCISE AMP CUSTOMS -36- WP(C).No. 14973 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20422/2018, WP(C).23299/2018, WP(C).22133/2018, WP(C).22331/2018, WP(C).22734/2018, WP(C).22740/2018, WP(C).23135/2018, WP(C).23732/2018, WP(C).14933/2018, WP(C).15137/2018, WP(C).15135/2018, WP(C).21332/2018, WP(C).21531/2018, WP(C).21737/2018, WP(C).21738/2018, WP(C).21021/2018, WP(C).20225/2018, WP(C).20222/2018, WP(C).14973/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -37- WP(C).No. 14973 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. 23299 of 2018 PETITIONER: M/S.PRASANTHI CASHEW COMPANY MANGAD, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER,B.MOHANACHANDRAN NAIR BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST. COMMISSIONER, (ASSESSMENT) COMMERCIAL TAXES SPECIAL CIRCLE,ASRAMOM, KOLLAM- 691 002 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM- 695 001 3 SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM- 695 001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20422/2018, WP(C).22133/2018, WP(C).22331/2018, WP(C).22734/2018, WP(C).22740/2018, WP(C).23135/2018, WP(C).23732/2018, WP(C).14933/2018, WP(C).15137/2018, WP(C).15135/2018, WP(C).21332/2018, WP(C).21531/2018, WP(C).21737/2018, WP(C).21738/2018, WP(C).23222/2018, WP(C).21021/2018, WP(C).20225/2018, WP(C).20222/2018, WP(C).14973/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -38- WP(C).No. 14973 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. 23732 of 2018 PETITIONER: A.R.BHASKARAN AGED 77 YEARS ARIKKATHIL HOUSE, MULAKKULAM SOUTH P.O.,PERUVA, ERNAKULAM DISTRICT - 686 610. BY ADV. SRI.T.P.ABDUL HAMEED RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES DEPARTMENT, VAIKOM, KOTTAYAM DISTRICT, PIN - 686 141. 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002. 3 STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 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. 6 THE DEPUTY THAHASILDAR (REVENUE RECOVERY) TALUK OFFICE, VAIKOM, KOTTAYAM DISTRICT, PIN - 686 141. -39- WP(C).No. 14973 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., 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).20422/2018, WP(C).23299/2018, WP(C).22133/2018, WP(C).22331/2018, WP(C).22734/2018, WP(C).22740/2018, WP(C).23135/2018, WP(C).14933/2018, WP(C).15137/2018, WP(C).15135/2018, WP(C).21332/2018, WP(C).21531/2018, WP(C).21737/2018, WP(C).21738/2018, WP(C).23222/2018, WP(C).21021/2018, WP(C).20225/2018, WP(C).20222/2018, WP(C).14973/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -40- WP(C).No. 14973 of 2018 & CONN. CASES

JUDGMENT [ WP(C) 14973/2018, WP(C).14933/2018, WP(C).15135/2018, WP(C).15137/2018, WP(C).20222/2018, WP(C).20225/2018, WP(C).20422/2018, WP(C).21021/2018, WP(C).21332/2018, WP(C).21531/2018, WP(C).21737/2018, WP(C).21738/2018, WP(C).22133/2018, WP(C).22331/2018, WP(C).22734/2018, WP(C).22740/2018, WP(C).23135/2018, WP(C).23222/2018, WP(C).23299/2018, WP(C).23732/2018 ] 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

-41- APPENDIX OF WP(C) 14973/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 5/12/2017 EXHIBIT P2OF THE INTERIM ORDER IN WPC NO.13930/2018 DATED 13/4/2018 EXHIBIT P3OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 5TH RESPONDENT DATED 16/4/2018

-42- APPENDIX OF WP(C) 14933/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P1(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P1(B) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P1(C) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P2 COPY OF ORDER IN W.P(C) NO. 11335/18 OF THIS HON'BLE COURT.

-43- APPENDIX OF WP(C) 15135/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P-1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2012-2013 DATED 27.10.2017. EXHIBIT P-2OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2013-2014 DATED 27.10.2017. EXHIBIT P-3OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C). NO. 11335/2018 DATED 04.04.2018. EXHIBIT P-4OF THE DEMAND NOTICE ISSUED UNDER THE KERALA REVENUE RECOVERY ACT, DATED 16.03.2018 FOR THE DEMAND UNDER EXT. P-1. EXHIBIT P-5OF THE DEMAND NOTICE ISSUED UNDER THE KERALA REVENUE RECOVERY ACT, DATED 16.03.2018 FOR THE DEMAND UNDER EXT. P-2. -44- APPENDIX OF WP(C) 15137/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DATED 17/2/2018 EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO.11335/2018 DATED 4/4/2018

-45- APPENDIX OF WP(C) 20222/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE PENALTY ORDER NO.VCR- 111/845/2015-16 DATED 28.10.2017 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2:OF THE CONSITUTIONAL (101 ST AMENDMENT) ACT 2016. EXHIBIT P3:OF THE UNION LIST (LIST 1) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA EXHIBIT P4:OF THE STATE LIST(LIST 11) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P5;OF THE NOTIFICATION NO.SO 2986 (E) DATED 16.9.2016 ISSUED BY THE DEPARTMENT OF REVENUE,GOVERNMENT OF INDIA. EXHIBIT P6;OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN WPC NO.11335 DATED 4.4.2018. -46- APPENDIX OF WP(C) 20225/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32140475392/2012-13 DATED 28-04-2018. -47- APPENDIX OF WP(C) 20422/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 321514521495/14-15 DATED 14.05.2018 PASSED BY THE 1ST RESPONDENT. EXHIBIT P1(A)OF THE ASSESSMENT ORDER NO. 321514521495/15-16 DATED 14.05.2018 PASSED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) NO.11335/2018 DATED 04.04.2018

-48- APPENDIX OF WP(C) 21021/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE ISSUED U/S 25 (1) OF THE KVAT ACT EXHIBIT P2:OF THE ORDER ISSUED BY THE 1ST RESPONDENT EXHIBIT P3:OF THE NOTICE OF DEMAND ISSUED ALONG WITH EXHIBIT P2 EXHIBIT P4OF THE REVENUE RECOVERY NOTICE ISSUED TO THE PETITIONER

-49- APPENDIX OF WP(C) 21332/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR THE YEAR 2015-16 DATED 28.05.2018

-50- APPENDIX OF WP(C) 21531/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P2 COPY OF ORDER IN W.P.(C)NO. 14383/18 OF THIS HON'BLE COURT.

-51- APPENDIX OF WP(C) 21737/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE U/S 25(1) DATED 27.03.2018 FOR 2014-15 ISSUED TO PETITIONER BY 1ST RESPONDENT ALLEGING SUPPRESSION OF PURCHASE AND SALES. EXHIBIT P2 COPY OF REPLY DATED 30.4.2018 SUBMITTED BY THE PETITIONER BEFORE 1ST RESPONDENT AGAINST EXT.P1 NOTICE. EXHIBIT P3 COPY OF THE NOTICE DATED 19.05.2018 FOR 2014-15 ISSUED TO PETITIONER BY 1ST RESPONDENT FIXING PERSONNEL HEARING TO 24.05.2018. EXHIBIT P4 COPY OF NOTICE REPLY DATED 24.05.2018 SUBMITTED BY THE PETITIONER BEFORE 1ST RESPONDENT AGAINST EXT.P3 NOTICE, WITH PROOF OF ACCOUNTING AND CONCEDING OF PURCHASES AND SALES WHICH WERE ALLEGED AS NOT ACCOUNTED. EXHIBIT P5 COPY OF ORDER DATED 31.05.2018 COMPLETED BY 1ST RESPONDENT FOR 2014-15 AFTER MAKING ADDITIONS TO THE CONCEDED TURNOVER. EXHIBIT P6 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.

-52- APPENDIX OF WP(C) 21738/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1OF THE ASSESSMENT ORDER FOR THE YEAR 2013-14, DATED 12/02/2018 PASSED BY THE 3RD RESPONDENT EXHIBIT-P1(A)OF THE ASSESSMENT ORDER FOR THE YEAR 2014-15, DATED 12/02/2018 PASSED BY THE 3RD RESPONDENT EXHIBIT-P1(B)OF THE ASSESSMENT ORDER FOR THE YEAR 2015-16, DATED 12/02/2018 PASSED BY THE 3RD RESPONDENT EXHIBIT-P2OF THE APPEAL FOR THE YEAR 2013- 14 DATED 11/04/2018, FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER EXHIBIT-P2(B)OF THE APPEAL FOR THE YEAR 2014- 15 DATED 11/04/2018, FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER EXHIBIT-P2(B)OF THE APPEAL FOR THE YEAR 2015- 16 DATED 11/04/2018 FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER EXHIBIT-P3OF THE CHALAN EVIDENCING THE REMITTANCE OF 20 PERCENTAGE OF THE DEMAND FOR THE YEAR 2013-14, DATED 24/04/2018 EXHIBIT-P3(A)OF THE CHALAN EVIDENCING THE REMITTANCE OF 20 PERCENTAGE OF THE DEMAND FOR THE YEAR 2014-15, DATED 24/04/2018 EXHIBIT-P3(B)OF THE CHALAN EVIDENCING THE REMITTANCE OF 20 PERCENTAGE OF THE DEMAND FOR THE YEAR 2016-16, DATED 24/04/2018 EXHIBIT-P4OF THE INTERIM ORDER DATED 04/04/2018 PASSED BY THIS HONOURABLE COURT IN W.P(C) 11335/2018 EXHIBIT-P4(A)OF THE INTERIM ORDER DATED 015/05/2018 PASSED BY THIS HONOURABLE COURT IN W.P(C) 15987/2018

-53- APPENDIX OF WP(C) 22133/2018 PETITIONER'S/S EXHIBITS: EXT.P1OF THE ASSESSMENT ORDER NO.32150243665/15-16 VAT (RE-OPENED) DATED 31/05/2018. -54- APPENDIX OF WP(C) 22331/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE ASSESSMENT ORDER NO.32011309012/2011-12 DATED 17/6/2018 FOR THE YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2:OF THE ORDER DATED 4/4/2018 IN WPC NO.11335/2018(N) OF HON'BLE HIGH COURT OF KERALA.

-55- APPENDIX OF WP(C) 22734/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER BEARING NO. CR- V/14/15-16 (2014 -15) DATED 30.03.2018 PERTAINING TO THE ASSESSMENT YEAR 2014 - 15. -56- APPENDIX OF WP(C) 22740/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1:OF THE NOTICE NO.32130655018/2011-12 DATED 14.03.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT-P2:OF THE ORDER NO.32130655018/2011- 12 DATED 31.03.2018 ISSUED BY THE 2ND RESPONDENT.

-57- APPENDIX OF WP(C) 23135/2018 PETITIONER'S/S EXHIBITS: EXT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2015-16 FILED BY THE PETITIONER DATED 19.07.2016 EXT.P2 COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 16.04.2018 EXT.P3 COPY OF THE REPLY TO EXT.P2 DATED 29.05.2018 FILED BY THE PETITIONER EXT.P4 COPY OF ASSESSMENT ORDER DATED 31.05.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAZR 2015-2016 EXT.P5 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THE BY THIS HON'BLE COURT IN W.P(C)NO.13552 OF 2018. -58- APPENDIX OF WP(C) 23222/2018 PETITIONER'S/S EXHIBITS: EXHIBIT.P1OF THE CERTIFICATE OF REGISTRATION DATED 16.08.2014 ISSUED BY THE COMMERCIAL TAX OFFICER - II, NORTH PARUR IN THE NAME OF THE PETITIONER. EXHIBIT.P2OF THE JUDGMENT MADE IN W.P. (C).NO.15801/2016 DATED 26.04.2016. EXHIBIT.P3OF THE ASSESSMENT ORDER FOR THE YEAR 2015-2016 VIDE ORDER DATED 26.05.2018 ISSUED BY THE 1ST RESPONDENT IMPOSING A TAX LIABILITY OF RS.1,23,110/- ON THE PETITIONER. EXHIBIT.P4OF ONE SUCH DEMAND NOTICE BY THE 1ST RESPONDENT ON 26.05.2018 DEMANDING A SUM OF RS.1,23,110/- IN THE NAME OF THE PETITIONER. EXHIBIT.P5OF THE ONE SUCH INTERIM ORDER DATED 04.04.2018 MADE IN W.P. (C).NO.11335/2018 BY THIS HON'BLE COURT.

-59- APPENDIX OF WP(C) 23299/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 29.1.2018 EXHIBIT P2 COPY OF ORDER IN WPC NO 14383/18 OF THIS HON'BLE COURT DATED 27.4.2018

-60- APPENDIX OF WP(C) 23732/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: TRUE COPIES OF ASSESSMENT ORDER BEARING NO.A604/2017/11-12 DATED 30/11/2017 FOR 2011 - 12 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2: TRUE COPIES OF THE INTERIM ORDER IN WPC.NO.11335/2018 DATED 04/04/2018. EXHIBIT P3:OF THE DEMAND NOTICE NO.RRC/2018/4565/05 DATED 01/06/2018 ISSUED BY THE 6TH RESPONDENT AND CONNECTED FROM X DEMAND NOTICE NO.RRC/2018/4565/05 DATED 19/06/2018 ALONG WITH ITS ENGLISH TRANSLATION.

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.