M/S. Absal Pharma (Marketing) vs. The Assistant Commissioner - Kerala High Court, 11 January 2019

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. 22566 of 2018 PETITIONER/S: M/S. PEST CONTROL SOLUTIONS 24/2013-D, SREE RAM BUILDING 2ND FLOOR, INDIRA GANDHI ROAD, WILLINGTON ISLAND, COCHIN - 682 003, REP. BY ITS MANAGING PARTNER ANILKUMAR E.V., AGED 49 YEARS, S/O. E.N. VISWANATHAN,ELLICKAL HOUSE, PALLURUTHY, KOCHI - 682 006. BY ADVS. SRI.P.A.ABDUL JABBAR SRI.UNISE MOHAMED KUNJU RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER IVTH CIRCLE, KVAT ERNAKULAM, KOCHI - 18. 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 - 682 030. W.P.(C) No.22566/2018 & Conn. Cases -2- OTHER PRESENT: 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).15087/2018, WP(C).15207/2018, WP(C).16006/2018, WP(C).19090/2018, WP(C).19606/2018, WP(C).19806/2018, WP(C).19807/2018, WP(C).19809/2018, WP(C).19889/2018, WP(C).20886/2018, WP(C).22766/2018, WP(C).23086/2018, WP(C).23369/2018, WP(C).23489/2018, WP(C).23767/2018, WP(C).23970/2018, WP(C).24169/2018, WP(C).24202/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22566/2018 & Conn. Cases -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 15087 of 2018 PETITIONER/S: M/S EVERSHINE AGENCIES 30/2013F, EVERSHINE ARCADE,NEAR GOLD SOUK, PONNURUNNI,VYTTILA P.O., ERNAKULAM - 682 019,REPRESENTED BY M.J. TOMY, MG. PARTNER. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 ASSISTANT COMMISSIONER SPECIAL CIRCLE-I, SGST DEPARTMENT,TAX COMPLEX, PERUMANOOR P.O.,ERNAKULAM - 682 015. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM - 695 001. 3 THE SECRETARY TAXES DEPARTMENT,GOVERNMEMNT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695001. W.P.(C) No.22566/2018 & Conn. Cases -4- 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. BY ADVS. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22566/2018, WP(C).24202/2018, WP(C).24169/2018, WP(C).23970/2018, WP(C).23767/2018, WP(C).23489/2018, WP(C).23369/2018, WP(C).23086/2018, WP(C).22766/2018, WP(C).20886/2018, WP(C).19806/2018, WP(C).19807/2018, WP(C).19889/2018, WP(C).19809/2018, WP(C).19606/2018, WP(C).19090/2018, WP(C).16006/2018, WP(C).15207/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22566/2018 & Conn. Cases -5- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 15207 of 2018 PETITIONER/S: NEW MAHARANI JEWELLERS SH. BUILDING, KANIYAPURAM, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING PARTNER,MR. A. KAMALUDHEEN BY ADVS. SRI.A.KUMAR SMTG.MINI(1748) SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY,GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695001 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM, 695001 3 STATE TAX OFFICER FIRST CIRCLE, THIRUVANANTHAPURAM 695001 W.P.(C) No.22566/2018 & Conn. Cases -6- 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).22566/2018, WP(C).24202/2018, WP(C).24169/2018, WP(C).23970/2018, WP(C).23767/2018, WP(C).23489/2018, WP(C).23369/2018, WP(C).23086/2018, WP(C).22766/2018, WP(C).20886/2018, WP(C).19806/2018, WP(C).19807/2018, WP(C).19889/2018, WP(C).19809/2018, WP(C).19606/2018, WP(C).19090/2018, WP(C).16006/2018, WP(C).15087/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22566/2018 & Conn. Cases -7- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENTTHE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 16006 of 2018 PETITIONER/S: M/S. ABSAL PHARMA (MARKETING) 4/630 B, BISMILLAH ARCADE, T.V ROAD, NEAR 4TH GATE,KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER,ABDUL SALAM A. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE - I, STATE GOODS & SERVICE TAX DEPARTMENT,KOZHIKODE - 673 001. 2 THE COMMISSIONER STATE GOODS & 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. W.P.(C) No.22566/2018 & Conn. Cases -8- ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22566/2018, WP(C).24202/2018, WP(C).24169/2018, WP(C).23970/2018, WP(C).23767/2018, WP(C).23489/2018, WP(C).23369/2018, WP(C).23086/2018, WP(C).22766/2018, WP(C).20886/2018, WP(C).19806/2018, WP(C).19807/2018, WP(C).19889/2018, WP(C).19809/2018, WP(C).19606/2018, WP(C).19090/2018, WP(C).15207/2018, WP(C).15087/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22566/2018 & Conn. Cases -9- 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. 19090 of 2018 PETITIONER/S: DIEBOLD SYSTEMS PVT. LTD. DOOR NO. 28/993 A, PONNETH TEMPLE ROAD, KADAVANTHRA - 682 020. ERNAKULAM DISTRICT. REPRESENTED BY MR. BABU CHIDAMBARAM-AUTHORISED SIGNATORY. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX SPECIAL CIRCLE - II, STATE GOODS & SERVICES TAX DEPARTMENT,ERNAKULAM - 682 015. ERNAKULAM DISTRICT. 2 THE COMMISSIONER STATE GOODS & SERVICES TAX DEPARTMENT,TAX TOWERS, KARAMANA, 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. BY ADVS. W.P.(C) No.22566/2018 & Conn. Cases -10- SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22566/2018, WP(C).24202/2018, WP(C).24169/2018, WP(C).23970/2018, WP(C).23767/2018, WP(C).23489/2018, WP(C).23369/2018, WP(C).23086/2018, WP(C).22766/2018, WP(C).20886/2018, WP(C).19806/2018, WP(C).19807/2018, WP(C).19889/2018, WP(C).19809/2018, WP(C).19606/2018, WP(C).16006/2018, WP(C).15207/2018, WP(C).15087/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22566/2018 & Conn. Cases -11- 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. 19606 of 2018 PETITIONER/S: M/S.CRAFTERS VI 141, JEW TOWN, KOCHI, REPRESENTED BY ITS PARTNER,SUNNY LOUIS MALAYIL. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,SPECIAL CIRCLE, MATTANCHERRY-682002. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695001. W.P.(C) No.22566/2018 & Conn. Cases -12- 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).22566/2018, WP(C).24202/2018, WP(C).24169/2018, WP(C).23970/2018, WP(C).23767/2018, WP(C).23489/2018, WP(C).23369/2018, WP(C).23086/2018, WP(C).22766/2018, WP(C).20886/2018, WP(C).19806/2018, WP(C).19807/2018, WP(C).19889/2018, WP(C).19809/2018, WP(C).19090/2018, WP(C).16006/2018, WP(C).15207/2018, WP(C).15087/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22566/2018 & Conn. Cases -13- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 19806 of 2018 PETITIONER/S: NISHA SIMON KATTOOR PROPRIETRIX, M/S. RAJA CERAMIN TILES & PIPES,MARKET ROAD, PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER, PALAKKAD STATE GOODS AND SERVICE TAX DEPARTMENT,SPECIAL CIRCLE, PALAKKAD-678 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., W.P.(C) No.22566/2018 & Conn. Cases -14- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22566/2018, WP(C).24202/2018, WP(C).24169/2018, WP(C).23970/2018, WP(C).23767/2018, WP(C).23489/2018, WP(C).23369/2018, WP(C).23086/2018, WP(C).22766/2018, WP(C).20886/2018, WP(C).19807/2018, WP(C).19889/2018, WP(C).19809/2018, WP(C).19606/2018, WP(C).19090/2018, WP(C).16006/2018, WP(C).15207/2018, WP(C).15087/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22566/2018 & Conn. Cases -15- 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. 19807 of 2018 PETITIONER/S: SUBASH BABU N. AGED 44 YEARS PROPRITOR. M/S. FREEZING POINT,V.M. ROAD, MANNARKKAD, PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT,MANNARKKAD-678 582. 2 THE COMMISSIONER STATE GOODS AND SERCIE 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., W.P.(C) No.22566/2018 & Conn. Cases -16- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22566/2018, WP(C).24202/2018, WP(C).24169/2018, WP(C).23970/2018, WP(C).23767/2018, WP(C).23489/2018, WP(C).23369/2018, WP(C).23086/2018, WP(C).22766/2018, WP(C).20886/2018, WP(C).19806/2018, WP(C).19889/2018, WP(C).19809/2018, WP(C).19606/2018, WP(C).19090/2018, WP(C).16006/2018, WP(C).15207/2018, WP(C).15087/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22566/2018 & Conn. Cases -17- 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. 19809 of 2018 PETITIONER/S: THE KANJIRAPPALLY CLUB KANJIRAPPALLY, KOTTAYAM, REPRESENTED BY ITS,SECRETARY, ANTONY K. EAPEN. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER (LT) (LUXURY TAX), STATE GOODS AND SERVICE TAX DEPARTMENT,KOTTAYAM-686 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 SECRETARIAT 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., W.P.(C) No.22566/2018 & Conn. Cases -18- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22566/2018, WP(C).24202/2018, WP(C).24169/2018, WP(C).23970/2018, WP(C).23767/2018, WP(C).23489/2018, WP(C).23369/2018, WP(C).23086/2018, WP(C).22766/2018, WP(C).20886/2018, WP(C).19806/2018, WP(C).19807/2018, WP(C).19889/2018, WP(C).19606/2018, WP(C).19090/2018, WP(C).16006/2018, WP(C).15207/2018, WP(C).15087/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22566/2018 & Conn. Cases -19- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 19889 of 2018 PETITIONER/S: M/S. HI-GENE HOTEL EQUIPMENTS NEAR EMC, VENNALA, REPRESENTED BY ITS MANAGING PARTNER,HUSSAIN A.K. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE STATE TAX OFFICER DEPT. OF SGST - KERALA, II CIRCLE, KALAMASSERY AT CIVIL STATION, KAKKANADU - 682 030. 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 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK,NEW DELHI 110 001. W.P.(C) No.22566/2018 & Conn. Cases -20- 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).22566/2018, WP(C).24202/2018, WP(C).24169/2018, WP(C).23970/2018, WP(C).23767/2018, WP(C).23489/2018, WP(C).23369/2018, WP(C).23086/2018, WP(C).22766/2018, WP(C).20886/2018, WP(C).19806/2018, WP(C).19807/2018, WP(C).19809/2018, WP(C).19606/2018, WP(C).19090/2018, WP(C).16006/2018, WP(C).15207/2018, WP(C).15087/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22566/2018 & Conn. Cases -21- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 20886 of 2018 PETITIONER/S: M/S.ISHA GOLD ORNAMENTS LLP B.P.NO.4/978, MNOP MAIN ROAD,CENTURY COMPLEX, BALUSSERY P.O.,KOZHIKODE DISTRICT-673 612,REPRESENTED BY ITS DESIGNATED PARTNER, MR. PRADEEP KUMAR. K BY ADVS. SRI.K.J.ABRAHAM SRI.C.AJITH KUMAR SRI.NIKHIL JOHN RESPONDENT/S: 1 THE STATE TAX OFFICER-III DEPARTMENT OF STATE GOODS AND SERVICES TAX,KOYILANDY, KOZHIKODE DISTRICT-673 006. 2 THE STATE TAX OFFICERRECOVERY O/O.INSPECTING ASSISTANT COMMISSIONER,COMMERCIAL TAXES, KOZHIKODE DISTRICT-673 006. W.P.(C) No.22566/2018 & Conn. Cases -22- 3 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,KARAMANA P.O., THIRUVANANTHAPRUAM DISTRICT-695 001. 4 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM DISTRICT-695 001. 5 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. BY ADVS. SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22566/2018, WP(C).24202/2018, WP(C).24169/2018, WP(C).23970/2018, WP(C).23767/2018, WP(C).23489/2018, WP(C).23369/2018, WP(C).23086/2018, WP(C).22766/2018, WP(C).19806/2018, WP(C).19807/2018, WP(C).19889/2018, WP(C).19809/2018, WP(C).19606/2018, WP(C).19090/2018, WP(C).16006/2018, WP(C).15207/2018, WP(C).15087/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22566/2018 & Conn. Cases -23- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 22766 of 2018 PETITIONER/S: ROBIN P.R AGED 30 YEARS PROPRIETOR, THOMSON STONE CRUSHER, THAZHE KARANI, VARADOOR (P.O.), PIN - 673591. BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 STATE TAX OFFICER KALPETTA, PIN - 673121, WAYANAD DISTRICT. 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695002. 3 STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695002. W.P.(C) No.22566/2018 & Conn. Cases -24- 4 CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110001. 5 UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110001. BY ADVS. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC. SRI. SREELAL N. WARRIER EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22566/2018, WP(C).24202/2018, WP(C).24169/2018, WP(C).23970/2018, WP(C).23767/2018, WP(C).23489/2018, WP(C).23369/2018, WP(C).23086/2018, WP(C).20886/2018, WP(C).19806/2018, WP(C).19807/2018, WP(C).19889/2018, WP(C).19809/2018, WP(C).19606/2018, WP(C).19090/2018, WP(C).16006/2018, WP(C).15207/2018, WP(C).15087/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22566/2018 & Conn. Cases -25- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23086 of 2018 PETITIONER/S: SHIBU.P.G. AGED 37 YEARS PROPRIETOR, M/S.MARBASIL CRUSHER,DOOR NO.AP-1/92C, POTHUKETTY,AMBALAVAYAL P.O., PIN - 673 593,WAYANAD DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS AND SERVICE TAX,VYTHIRI AT KALPETTA - 673 121. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM - 695 022. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM - 695 001. W.P.(C) No.22566/2018 & Conn. Cases -26- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. 5 ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,KALPETTA - 673 121. BY ADVS. SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22566/2018, WP(C).24202/2018, WP(C).24169/2018, WP(C).23970/2018, WP(C).23767/2018, WP(C).23489/2018, WP(C).23369/2018, WP(C).22766/2018, WP(C).20886/2018, WP(C).19806/2018, WP(C).19807/2018, WP(C).19889/2018, WP(C).19809/2018, WP(C).19606/2018, WP(C).19090/2018, WP(C).16006/2018, WP(C).15207/2018, WP(C).15087/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22566/2018 & Conn. Cases -27- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23369 of 2018 PETITIONER/S: M/S. THETTAYIL TRADERS ATHANI, THRISSUR, THRISSUR DIST.,REPRESENTED BY ITS MANAGING PARTNER,T.D. VARGHESE BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE ASST.COMMISSIONER (ASSMT) IV KERALA STATE GOODS AND SERVICE TAX DEPARTMENT,SPECIAL CIRCLE, THRISSUR 680004 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM, 695001 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY,FINANCE DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM 695001 W.P.(C) No.22566/2018 & Conn. Cases -28- 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM 46, NORTH BLCOK, NEW DELHI 110001 BY ADVS. SRI.TULASI PANICKER, CGC ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22566/2018, WP(C).24202/2018, WP(C).24169/2018, WP(C).23970/2018, WP(C).23767/2018, WP(C).23489/2018, WP(C).23086/2018, WP(C).22766/2018, WP(C).20886/2018, WP(C).19806/2018, WP(C).19807/2018, WP(C).19889/2018, WP(C).19809/2018, WP(C).19606/2018, WP(C).19090/2018, WP(C).16006/2018, WP(C).15207/2018, WP(C).15087/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22566/2018 & Conn. Cases -29- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23489 of 2018 PETITIONER/S: TRIO BUILDERS MUNICIPAL STORE BUILDING,QAC COMPLEX, KOLLAM DISTRICT,REPRESENTED BY ITS MANAGING PARTNER G. SUNDARESAN. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER (WORKS CONTRACT) ASRAMOM, KOLLAM PIN 691 002. 2 THE STATE OF KEERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO. 46,NORTH BLOCK, NEW DELHI 110 001. BY ADVS. SRI.TULASI PANICKER, CGC W.P.(C) No.22566/2018 & Conn. Cases -30- 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).22566/2018, WP(C).24202/2018, WP(C).24169/2018, WP(C).23970/2018, WP(C).23767/2018, WP(C).23369/2018, WP(C).23086/2018, WP(C).22766/2018, WP(C).20886/2018, WP(C).19806/2018, WP(C).19807/2018, WP(C).19889/2018, WP(C).19809/2018, WP(C).19606/2018, WP(C).19090/2018, WP(C).16006/2018, WP(C).15207/2018, WP(C).15087/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22566/2018 & Conn. Cases -31- 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. 23767 of 2018 PETITIONER/S: S.AJITHA PROPRIETOR, M/S. DEVOO RUBBER TRADERS,MARANGAD P.O, ARYANAD, THIRUVANANTHAPURAM. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.B.PRABHAKARAN RESPONDENT/S: 1 INTELLIGENCE OFFICER SQUAD NO. VI, COMMERCIAL TAX DEPARTMENT,NEDUMANGAD, THIRUVANANTHAPURAM 695 541. 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. W.P.(C) No.22566/2018 & Conn. Cases -32- ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22566/2018, WP(C).24202/2018, WP(C).24169/2018, WP(C).23970/2018, WP(C).23489/2018, WP(C).23369/2018, WP(C).23086/2018, WP(C).22766/2018, WP(C).20886/2018, WP(C).19806/2018, WP(C).19807/2018, WP(C).19889/2018, WP(C).19809/2018, WP(C).19606/2018, WP(C).19090/2018, WP(C).16006/2018, WP(C).15207/2018, WP(C).15087/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22566/2018 & Conn. Cases -33- 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. 23970 of 2018 PETITIONER/S: M/S. GAMA COLOUR COATS KAITHAKKAD, PATTIMATTOM PO, PERUMBAVOOR,REPRESENTED BY GEORGE K.PAUL, MG.PARTNER. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 STATE TAX OFFICER(WC) OFFICE OF THE DEPUTY COMMISSIONER, SGST DEPARTMENT,MATTANCHERRY, ERNAKULAM-686 001. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA PO, THIRUVANANTHAPURAM-695 001. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. W.P.(C) No.22566/2018 & Conn. Cases -34- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22566/2018, WP(C).24202/2018, WP(C).24169/2018, WP(C).23767/2018, WP(C).23489/2018, WP(C).23369/2018, WP(C).23086/2018, WP(C).22766/2018, WP(C).20886/2018, WP(C).19806/2018, WP(C).19807/2018, WP(C).19889/2018, WP(C).19809/2018, WP(C).19606/2018, WP(C).19090/2018, WP(C).16006/2018, WP(C).15207/2018, WP(C).15087/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22566/2018 & Conn. Cases -35- 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. 24169 of 2018 PETITIONER/S: M/S. SUDHARSAN SCIENTIFIC COMPANY SRINGAPURAM, KODUNGALLUR,THRISSUR DISTRICT,PIN- 680 664REPRESENTED BY ITS MANAGINGPARTNER, K.P.NANDAKUMAR PRABHU BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT,KODUNGALLUR- 680 664 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, 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 BY ADVS. SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS W.P.(C) No.22566/2018 & Conn. Cases -36- ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22566/2018, WP(C).24202/2018, WP(C).23970/2018, WP(C).23767/2018, WP(C).23489/2018, WP(C).23369/2018, WP(C).23086/2018, WP(C).22766/2018, WP(C).20886/2018, WP(C).19806/2018, WP(C).19807/2018, WP(C).19889/2018, WP(C).19809/2018, WP(C).19606/2018, WP(C).19090/2018, WP(C).16006/2018, WP(C).15207/2018, WP(C).15087/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22566/2018 & Conn. Cases -37- 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. 24202 of 2018 PETITIONER/S: M/S. VILAMANA INDUSTRIES KUTTICHIRA P.O., CHALAKUDY THRISSUR DISTRICT,REPRESENTED BY BASIL GEORGE, MG. PARTNER. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.K.R.VISWAN RESPONDENT/S: 1 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM -695001 2 THE SERCRETARY TAX DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADVS. W.P.(C) No.22566/2018 & Conn. Cases -38- SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22566/2018, WP(C).24169/2018, WP(C).23970/2018, WP(C).23767/2018, WP(C).23489/2018, WP(C).23369/2018, WP(C).23086/2018, WP(C).22766/2018, WP(C).20886/2018, WP(C).19806/2018, WP(C).19807/2018, WP(C).19889/2018, WP(C).19809/2018, WP(C).19606/2018, WP(C).19090/2018, WP(C).16006/2018, WP(C).15207/2018, WP(C).15087/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22566/2018 & Conn. Cases -39-

J U D G M E N T [ WP(C) 22566/2018 ,WP(C).15087/2018 ,WP(C).15207/2018 ,WP(C).16006/2018 ,WP(C).19090/2018 ,WP(C).19606/2018 ,WP(C).19806/2018 ,WP(C).19807/2018 ,WP(C).19809/2018 ,WP(C).19889/2018 ,WP(C).20886/2018 ,WP(C).22766/2018 ,WP(C).23086/2018 ,WP(C).23369/2018 ,WP(C).23489/2018 ,WP(C).23767/2018 ,WP(C).23970/2018 ,WP(C).24169/2018 ,WP(C).24202/2018 ] 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.

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 JJJ -40- APPENDIX OF WP(C) 22566/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF 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 DEMAND ISSUED ALONG WITH EXT. P2 EXHIBIT P4.OF THE REVENUE RECOVERY NOTICE ISSUED TO THE PETITIONER EXHIBIT P5.OF THE ORDER ISSUED U/S. 25 (1) OF THE KVAT ACT EXHIBIT P6.OF THE ORDER ISSUED BY THE 1ST RESPONDENT EXHIBIT P7.OF THE NOTICE OF DEMAND ISSUED ALONG WITH EXT.P6 EXHIBIT P8.OF THE NOTICE ISSUED U/S. 25 (1) OF THE KVAT ACT EXHIBIT P9.OF THE ORDER ISSUED BY THE 1ST RESPONDENT EXHIBIT P10.OF THE NOTICE OF DEMAND ISSUED ALONG WITH EXT. P9 -41- APPENDIX OF WP(C) 15087/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1OF THE ASSESSMENT ORDER NO. 32071587215/2011-12 DATED 26/03/2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT-P2OF THE INTERIM ORDER PASSED IN W.P(C) 11335/2018 DATED 04/04/2018 -42- APPENDIX OF WP(C) 15207/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE FOR THE ASSESSMENT YEAR 2011-12 DATED 24.11.2017 EXHIBIT P2OF THE NOTICE FOR THE ASSESSMENT YEAR 2012-13 DATED 24.11.2017 EXHIBIT P3OF THE NOTICE FOR THE ASSESSMENT YEAR 2013-14 DATED 24.11.2017 EXHIBIT P4OF THE NOTICE FOR THE ASSESSMENT YEAR 2014-15 DATED 24.11.2017 EXHIBIT P5OF THE REPLY DATED 15.01.2018 EXHIBIT P6OF THE NOTICE DATED 29.01.2018 EXHIBIT P7OF THE REPLY DATED 12.02.2018 -43- APPENDIX OF WP(C) 16006/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P2 COPY OF ORDER IN W.P(C) NO.11335/18 OF THIS HON'BLE COURT.

-44- APPENDIX OF WP(C) 19090/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF THE NOTICE NO.32072067382/2010-11 DATED 03.05.2018, ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 TRUE PHOTOCOPY OF THE REPLY LETTER DATED 24.05.2018, SUBMITTED BEFORE THE FIRST RESPONDENT. EXHIBIT P3 TRUE PHOTOCOPY OF THE ORDER IN WRIT PETITION (CIVIL) NO. 15231/2018 (D) DATED 04TH MAY, 2018, OF THIS HON'BLE COURT.

-45- APPENDIX OF WP(C) 19606/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 11.05.2018. EXHIBIT P2 COPY OF ORDER IN WP(C)NO.11335/18 OF THIS HON'BLE COURT.

-47- APPENDIX OF WP(C) 19807/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P2 COPY OF ORDER IN WPC HO. 11335/18 OF THIS HON'BLE COURT.

-48- APPENDIX OF WP(C) 19809/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P1A COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P1B COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P2 COURT.

-49- APPENDIX OF WP(C) 19889/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.32071362636/2014-15 DATED 14-5-2018. -50- APPENDIX OF WP(C) 20886/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOITCE U/S 25(1) READ WITH SECTION 30 OF THE KVAT ACT DATED 03.04.2018 EXHIBIT P2OF THE REPLY DATED 27.04.2018 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT. EXHIBIT P3OF THE ASSESSMENT ORDER NO. 32111169074/2013-14 DATED 03.05.2018. EXHIBIT P4OF THE ORDER NO. 32111169074/2013-14 DATED 03.05.2018. EXHIBIT P5OF THE DEMAND NOTICE NO. A9-2732/18-19 DATED 04-05-2018. EXHIBIT P6OF THE DEMAND NOTICE NO. A9-2731/18-19 DATED 04-06-2018. -51- APPENDIX OF WP(C) 22766/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32140499567/2014-15 DATED 20.4.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER NO.32140499567/2015-16 DATED 20.4.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3OF THE RECTIFIED ORDER NO.32140499567/2014-15 DATED 1.6.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4OF THE RECTIFIED ORDER NO.32140499567/2015-16 DATED 6.6.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5OF THE PENALTY NOTICE NO.32140499567/2014-15 DATED 6.6.2018 ISSUED BY THE 1ST RESPONDENT U/S. 67 OF THE KVAT ACT. EXHIBIT P6OF THE PENALTY NOTICE NO.32140499567/2015-16 DATED 6.6.2018 ISSUED BY THE 1ST RESPONDENT U/S. 67 OF THE KVAT ACT.

-52- APPENDIX OF WP(C) 23086/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF ANNUAL RETURN IN FORM NO.10D DATED 01.07.15 SUBMITTED BEFORE 1ST RESPONDENT, FOR 14- 15 WITH PROOF OF PAYMENT OF COMPOUNDED RATE OF TAX. EXHIBIT P1(A). COPY OF ANNUAL RETURN IN FORM NO.10D DATED 31.07.16 SUBMITTED BEFORE 1ST RESPONDENT, FOR 15- 16 WITH PROOF OF PAYMENT OF COMPOUNDED RATE OF TAX. EXHIBIT P2. COPY OF NOTICE DATED 01.03.2018 ISSUED TO PETITIONER, BY 1ST RESPONDENT U/S.25(1) OF THE KVAT ACT 2003, PROPOSING TO COMPLETE BEST JUDGMENT FOR 2014-15. EXHIBIT P2(A). COPY OF NOTICE DATED 01.03.2018 ISSUED TO PETITIONER, BY 1ST RESPONDENT U/S.25(1) OF THE KVAT ACT 2003, PROPOSING TO COMPLETE BEST JUDGMENT FOR 2015-16. EXHIBIT P3. COPY OF REPLY DATED 28.03.2018 SUBMITTED AGAINST EXT.P2 NOTICE BEFORE 1ST RESPONDENT, IN OBJECTING TO THE PROPOSAL. EXHIBIT P3(A). COPY OF REPLY DATED 28.03.2018 SUBMITTED AGAINST EXT.P2(A) NOTICE BEFORE 1ST RESPONDENT, IN OBJECTING TO THE PROPOSAL. EXHIBIT P4. COPY OF ORDER DATED 13.06.2018 COMPLETED U/S.25(1) OF KVAT ACT 2003, BY 1ST RESPONDENT FOR 2014-15, PASSED WITHOUT PROPER AUTHORITY. EXHIBIT P4(A). COPY OF ORDER DATED 13.06.2018 COMPLETED U/S.25(1) OF KVAT ACT 2003, BY 1ST RESPONDENT FOR 2015-16, PASSED WITHOUT PROPER AUTHORITY.

-53- EXHIBIT P5. COPY OF RECTIFIED ASSESSMENT ORDER DATED 07.07.2018 ISSUED TO PETITIONER U/S.25(1) OF KVAT ACT 2003, BY 1ST RESPONDENT FOR 2014-15, PASSED WITHOUT PROPER AUTHORITY. EXHIBIT P5(A). COPY OF RECTIFIED ASSESSMENT ORDER DATED 07.07.2018 ISSUED TO PETITIONER U/S.25(1) OF KVAT ACT 2003, BY 1ST RESPONDENT FOR 2015-16, PASSED WITHOUT PROPER AUTHORITY. EXHIBIT P6. COPY OF INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO.11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE, AS ON THE DATE OF COMPLETION OF PROCEEDINGS UNDER KVAT ACT 2003. -54- APPENDIX OF WP(C) 23369/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32080271332/2011-12 DATED 31.05.2018 -55- APPENDIX OF WP(C) 23489/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2015-16 EXHIBIT P2 COPY OF ORDER DATED 19-04-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO. 13552 OF 2018. -56- APPENDIX OF WP(C) 23767/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER NO. OR.232/13-14 DATED 28-03-2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P(C) 11335/2018 DATED 04-04- 2018. -57- APPENDIX OF WP(C) 23970/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 :OF THE PRE ASSESSMENT NOTICE NO.32151096134/11-12 DATED 4-7-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2 :OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC.NO.11335/2018 DATED 4-4-2018. -58- APPENDIX OF WP(C) 24169/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE ASSESSMENT NOTICE NO.32081024125/2014-15 DATED 26.5.2018 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TOT HE PETITIONER EXHIBIT P2OF THE REPLY FILED AGAINST EXT.P1 DATED 19.6.2018 EXHIBIT P3OF THE ASSESSMENT ORDER NO.32081024125/2014-15 DATED 26.6.2018 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P4OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016 EXHIBIT P5OF THE UNION LIST (LIST1) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA EXHIBIT P6OF THE STATE LIST (LISTII) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA EXHIBIT P7OF THE NOTIFICATION NO SO 2986(E) DATED 16.9.2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA EXHIBIT P8OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN WPC NO 11335 DATED 4.4.2018 -59- APPENDIX OF WP(C) 24202/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE 1ST REVISION ORDER NO. RP-1/17 (KVATA 3732/160 DATED 28/3/2017 ISSUED BY THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, THRISSUR. EXHIBIT P2OF THE NOTICE NO.CT/15742/2017-R1 DATED 5/7/2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P3OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO. 11335/2018 DATED 4/4/2018.