BharatTaxGST

M/S Apple Tv & Home Appliances vs. State Tax Officer

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WP(C)/15435/2018HC KeralaGSTCNR KLHC01047023201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU54 pages
For Petitioner: SRI.P.S.SOMAN, SMT.T.RADHAMANY, SRI.K.SUNDAR, SRI.V.SATHEESH (S-3495)For Respondent: 3-, WP(C).No. 21201 of 2018 & CONN. CASES

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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. 21201 of 2018 PETITIONER: M/S.JEYEM TEX T.C.37/150, PADMA NAGAR, THIRUVANANTHAPURAM, REPRESENTED BY S.MEENAKSHI, PARTNER. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.K.SUNDAR SRI.V.SATHEESH (S-3495) RESPONDENTS: 1 ASSISTANT COMMISSIONER, SPECIAL CIRCLE, SGST DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 001. 2 THE COMMISSIONER, STATE GOODS SERVICE TAX DEPARTMENT TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 001. 3 THE SECRETARY, TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD OF EXCISE & 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 N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14857/2018, WP(C).15277/2018, WP(C).15289/2018, WP(C).15434/2018, WP(C).15435/2018, WP(C).15461/2018, WP(C).15538/2018, WP(C).15552/2018, WP(C).16856/2018, WP(C).19004/2018, WP(C).19059/2018, WP(C).19603/2018, WP(C).19803/2018, WP(C).20456/2018, WP(C).23058/2018, WP(C).23857/2018, WP(C).24060/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- WP(C).No. 21201 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. 14857 of 2018 PETITIONER: M/S. SREEKRISHNA SHEETS AND PIPES PVT.LTD. N H BYE PASS, PUTHIYA ROAD, PALARIVATTOM, COCHIN-682 028 REPRESENTED BY ITS DIRECTOR, P S DINESH KUMAR. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, KALAMASSERY, CIVIL STATION, COCHIN-682 030. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, TAX COURT, KARAMAN P.O, THIRUVANANTHAPURAM-695 022. 3 STATE OF KEERALA 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 DEPUTY TAHSILDAR, (REVENUE RECOVERY), KANAYANNOOR TALUK OFFICE, ERNAKULAM, COCHIN-682 011. BY ADVS. -3- WP(C).No. 21201 of 2018 & CONN. CASES 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.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).21201/2018, WP(C).23857/2018, WP(C).23058/2018, WP(C).20456/2018, WP(C).19803/2018, WP(C).19603/2018, WP(C).19004/2018, WP(C).15277/2018, WP(C).24060/2018, WP(C).16856/2018, WP(C).19059/2018, WP(C).15461/2018, WP(C).15435/2018, WP(C).15434/2018, WP(C).15538/2018, WP(C).15552/2018, WP(C).15289/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -4- WP(C).No. 21201 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. 15277 of 2018 PETITIONER: M/S. KALYAN JEWELLERS (NOW KALYAN JEWELLERS INDIA LTD)BEACH ROAD, ZAIN TOWER, KOLLAM REPRESENTED BY ITS DIRECTOR T.K.SEETHARAM BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER INVESTIGATION BRANCH-11,STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM 691 013 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM 695 001 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001 4 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 -5- WP(C).No. 21201 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21201/2018, WP(C).23857/2018, WP(C).23058/2018, WP(C).20456/2018, WP(C).19803/2018, WP(C).19603/2018, WP(C).19004/2018, WP(C).24060/2018, WP(C).16856/2018, WP(C).19059/2018, WP(C).14857/2018, WP(C).15461/2018, WP(C).15435/2018, WP(C).15434/2018, WP(C).15538/2018, WP(C).15552/2018, WP(C).15289/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -6- WP(C).No. 21201 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. 15289 of 2018 PETITIONER: M/S. BHARATH ROCK PRODUCTS, KUZHIYAMPADAM, MANJAPRA, ERNAKULAM DISRICT, PIN- 683 584 REPRESENTED BY ITS MANGAING DIRECTOR, MR. VINCENT K.V BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR) RESPONDENTS: 1 THE STATE OFFICER, O/O THE COMMERCIAL TAX OFFICER, ANGAMALY-683 572 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O, THRIUVANANTHAPURAM-695 002 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 4 THE CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INIDA, 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 -7- WP(C).No. 21201 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21201/2018, WP(C).23857/2018, WP(C).23058/2018, WP(C).20456/2018, WP(C).19803/2018, WP(C).19603/2018, WP(C).19004/2018, WP(C).15277/2018, WP(C).24060/2018, WP(C).16856/2018, WP(C).19059/2018, WP(C).14857/2018, WP(C).15461/2018, WP(C).15435/2018, WP(C).15434/2018, WP(C).15538/2018, WP(C).15552/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -8- WP(C).No. 21201 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. 15434 of 2018 PETITIONER: M/S. MANJALLY JEWELLERS BASILICA PLATINUM JUBILEE BUILDING, NEW CHURCH ROAD, THRISSUR-680 001, REPRESENTED BY ITS MANAGING PARTNER, SRI.M.V.JOSEPH. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER (FORMERLY COMMERCIAL TAX OFFICER), STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, COMMERCIAL TAX COMPLEX, PUTHOLE, THRISSUR-680 004. 2 THE COMMISSIONER STATE GOODS AND SERVICES 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. 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 -9- WP(C).No. 21201 of 2018 & CONN. CASES 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).21201/2018, WP(C).23857/2018, WP(C).23058/2018, WP(C).20456/2018, WP(C).19803/2018, WP(C).19603/2018, WP(C).19004/2018, WP(C).15277/2018, WP(C).24060/2018, WP(C).16856/2018, WP(C).19059/2018, WP(C).14857/2018, WP(C).15461/2018, WP(C).15435/2018, WP(C).15538/2018, WP(C).15552/2018, WP(C).15289/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -10- WP(C).No. 21201 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. 15435 of 2018 PETITIONER: M/S APPLE TV & HOME APPLIANCES 28/132 F,G,H,RS ROAD, CHALAKUDY, THRISSUR - 680 307 REPRESENTED BY P.P CHERIA, MG. PARTNER. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENTS: 1 STATE TAX OFFICER SGST DEPARTMENT, CHALAKUDY P.O, THRISSUR- 680 307. 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 -11- WP(C).No. 21201 of 2018 & CONN. CASES 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).21201/2018, WP(C).23857/2018, WP(C).23058/2018, WP(C).20456/2018, WP(C).19803/2018, WP(C).19603/2018, WP(C).19004/2018, WP(C).15277/2018, WP(C).24060/2018, WP(C).16856/2018, WP(C).19059/2018, WP(C).14857/2018, WP(C).15461/2018, WP(C).15434/2018, WP(C).15538/2018, WP(C).15552/2018, WP(C).15289/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -12- WP(C).No. 21201 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. 15461 of 2018 PETITIONER: M/S.ANSARI HARDWARE MUKKOM MAIN ROAD, MUKKOM, KOZHIKODE: 673 602. REP. BY MOHAMMED HAJI: MANAGING PARTNER. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: 1 STATE TAX OFFICER, 4TH CIRCLE, DEPT. OF STATE GOODS AND SERVICE TAXES, KOZHIKODE: 673 006. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPT.SECRETARIAT, 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. 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 -13- WP(C).No. 21201 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21201/2018, WP(C).23857/2018, WP(C).23058/2018, WP(C).20456/2018, WP(C).19803/2018, WP(C).19603/2018, WP(C).19004/2018, WP(C).15277/2018, WP(C).24060/2018, WP(C).16856/2018, WP(C).19059/2018, WP(C).14857/2018, WP(C).15435/2018, WP(C).15434/2018, WP(C).15538/2018, WP(C).15552/2018, WP(C).15289/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -14- WP(C).No. 21201 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. 15538 of 2018 PETITIONER: FIROZ KHAN.M AGED 40 YEARS, S/O. MUHAMMED IBRAHIM, HASEENA MANZIL, VELANTHAVALAM, 678 587, CHITTUR TALUK, PALAKKAD DISTRICT. BY ADVS. SRI.G.HARIHARAN SRI.PRAVEEN.H. RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, CHITTUR TALUK, PALAKKAD DISTRICT-678 701. 2 THE INTELLIGENCE OFFICER OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER [INTELLIGENCE] STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD 678 001. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM- 695 001. 4 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 5 THE CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001. -15- WP(C).No. 21201 of 2018 & CONN. CASES 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).21201/2018, WP(C).23857/2018, WP(C).23058/2018, WP(C).20456/2018, WP(C).19803/2018, WP(C).19603/2018, WP(C).19004/2018, WP(C).15277/2018, WP(C).24060/2018, WP(C).16856/2018, WP(C).19059/2018, WP(C).14857/2018, WP(C).15461/2018, WP(C).15435/2018, WP(C).15434/2018, WP(C).15552/2018, WP(C).15289/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -16- WP(C).No. 21201 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. 15552 of 2018 PETITIONER: SIGNERA NEON 3/132, MARAMKULANGARA ROAD, EROOR P.O. THRIPUNITHURA, PIN 682 508 REPRESENTED BY ITS PROPRIETRESS BINDU JOY BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 ASSISTANT COMMISSIONER (WORKS CONTRACT) OFFICE OF THE DY.COMMISSIONER, COMMERCIAL TAXES, CLAS TOWERS, OLD RAILWAY STATION ROAD, KOCHI-682 018 2 THE STATE OF KERALA REP. 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 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. -17- WP(C).No. 21201 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21201/2018, WP(C).23857/2018, WP(C).23058/2018, WP(C).20456/2018, WP(C).19803/2018, WP(C).19603/2018, WP(C).19004/2018, WP(C).15277/2018, WP(C).24060/2018, WP(C).16856/2018, WP(C).19059/2018, WP(C).14857/2018, WP(C).15461/2018, WP(C).15435/2018, WP(C).15434/2018, WP(C).15538/2018, WP(C).15289/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -18- WP(C).No. 21201 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. 16856 of 2018 PETITIONER: M/S. INCREATIONS DESIGNS & CONTRACTS (PVT) LTD. IN/16, NEAR POOJARI VALAVU, VADAKODU.P.O.,SEAPORT AIRPORT ROAD, THRIKKAKKARA,ERNAKULAM, REPRESENTED BY ITS DIRECTOR,SMRUTHY SREEJITH. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (WORKS CONTRACT) OFFICE OF THE DY. COMMISSIONER, STATE GOODS & SERVICES TAX DEPARTMENT, 9TH FLOOR, REVENUE TOWER, ERNAKULAM, KOCHI-11. 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. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. -19- WP(C).No. 21201 of 2018 & CONN. CASES UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.SINDHUMOL.T.P. CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21201/2018, WP(C).23857/2018, WP(C).23058/2018, WP(C).20456/2018, WP(C).19803/2018, WP(C).19603/2018, WP(C).19004/2018, WP(C).15277/2018, WP(C).24060/2018, WP(C).19059/2018, WP(C).14857/2018, WP(C).15461/2018, WP(C).15435/2018, WP(C).15434/2018, WP(C).15538/2018, WP(C).15552/2018, WP(C).15289/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -20- WP(C).No. 21201 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. 19004 of 2018 PETITIONER: K.M. MOHAMMED AGED 36 YEARS M/S. OLYMPIC MODERN BAKERY, 9/805, VIDYA NAGAR, PALLIKULAM, PIRAYIRI, PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, PALAKKAD FIRST CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT, PALAKKAD-678 001. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. 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 -21- WP(C).No. 21201 of 2018 & CONN. CASES SMT.SINDHUMOL.T.P. CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21201/2018, WP(C).23857/2018, WP(C).23058/2018, WP(C).20456/2018, WP(C).19803/2018, WP(C).19603/2018, WP(C).15277/2018, WP(C).24060/2018, WP(C).16856/2018, WP(C).19059/2018, WP(C).14857/2018, WP(C).15461/2018, WP(C).15435/2018, WP(C).15434/2018, WP(C).15538/2018, WP(C).15552/2018, WP(C).15289/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -22- WP(C).No. 21201 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. 19059 of 2018 PETITIONER: BOSE V.T. AGED 54 YEARS,S/O.THOMAS, RESIDING AT VATHAKKATTLE,PAZHOOR, PIRAVOM.P.O,ERNAKULAM DISTRICT,PIN-686 664. BY ADVS. SRI.ALIAS M.CHERIAN SMT.KASTHURI AJITH RESPONDENTS: 1 THE STATE TAX OFFICER (IB-1) INVESTIGATION BRANCH,STATE GOODS AND SERVICE TAX TOWERS,THIRUVANANTHAPURAM-695 001. 2 THE COMMISSIONER STAGE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM-695 001. 3 THE SECRETARY TAXES DEPARTMENT,SECRETARIAT,GOVERNMENT OF KERALA,THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NEW DELHI-110 001. REPRESENTED BY ITS SECRETARY. 5 THE INTELLIGENCE OFFICER SQUAD NO.III,MATTANCHERRY,MINI CIVIL STATION AT ALUVA,ALUVA.P.O,ERNAKULAM DISTRICT,PIN-683 101. -23- WP(C).No. 21201 of 2018 & CONN. CASES 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).21201/2018, WP(C).23857/2018, WP(C).23058/2018, WP(C).20456/2018, WP(C).19803/2018, WP(C).19603/2018, WP(C).19004/2018, WP(C).15277/2018, WP(C).24060/2018, WP(C).16856/2018, WP(C).14857/2018, WP(C).15461/2018, WP(C).15435/2018, WP(C).15434/2018, WP(C).15538/2018, WP(C).15552/2018, WP(C).15289/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -24- WP(C).No. 21201 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. 19603 of 2018 PETITIONER: M/S.K.M.ABRAHAM & CO. MANGODE, KANNAMBRA P.O., PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, RAJ MATHEW ABRAHAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST. COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES 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., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21201/2018, WP(C).23857/2018, WP(C).23058/2018, WP(C).20456/2018, WP(C).19803/2018, WP(C).19004/2018, WP(C).15277/2018, WP(C).24060/2018, WP(C).16856/2018, WP(C).19059/2018, WP(C).14857/2018, WP(C).15461/2018, WP(C).15435/2018, WP(C).15434/2018, WP(C).15538/2018, WP(C).15552/2018, WP(C).15289/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -25- WP(C).No. 21201 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. 19803 of 2018 PETITIONER: M/S.KAIRALI EXPORTS CHEMMANAMCODE, KULATHUMMAL, KURUTHAMCODU P.O., THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING PARTNER,R.K. BHOODES. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER NEYYATTINKARA-695 121 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DE- PEPARTMENT,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).21201/2018, WP(C).23857/2018, WP(C).23058/2018, WP(C).20456/2018, WP(C).19603/2018, -26- WP(C).No. 21201 of 2018 & CONN. CASES WP(C).19004/2018, WP(C).15277/2018, WP(C).24060/2018, WP(C).16856/2018, WP(C).19059/2018, WP(C).14857/2018, WP(C).15461/2018, WP(C).15435/2018, WP(C).15434/2018, WP(C).15538/2018, WP(C).15552/2018, WP(C).15289/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -27- WP(C).No. 21201 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. 20456 of 2018 PETITIONER: VISKONS PROJECTS CARMEL BUILDINGS, OPPOSITE ST.GEORGE HIGH SCHOOL, EDAPPALLY P.O., KOCHI-682 024, REPRESENTED BY MG. PARTNER, JOSEPH V. EIPE. BY ADV. SRI.V.V.GEORGEKUTTY RESPONDENTS: 1 COMMERCIAL TAX OFFICER (WC) OLD RAILWAY STATION ROAD, KOCHI-682 018. 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 BLOCK, NEW DELHI-110 001. 5 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,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., -28- WP(C).No. 21201 of 2018 & CONN. CASES JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI. L.RAM MOHAN CGC SRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21201/2018, WP(C).23857/2018, WP(C).23058/2018, WP(C).19803/2018, WP(C).19603/2018, WP(C).19004/2018, WP(C).15277/2018, WP(C).24060/2018, WP(C).16856/2018, WP(C).19059/2018, WP(C).14857/2018, WP(C).15461/2018, WP(C).15435/2018, WP(C).15434/2018, WP(C).15538/2018, WP(C).15552/2018, WP(C).15289/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -29- WP(C).No. 21201 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. 23058 of 2018 PETITIONERS: V. SASIKUMAR S/O VELAYUDHAN PILLAI, AGED 69,PROPRIETOR, CROWN ELECTRICALS,THIRUVALLAM,THRIUVANANTHAPURAM. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENTS: 1 STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM,KERALA. 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT,TAX TOWERS, THIRUVANANTHAPURAM-695 001. 3 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY,TAXES DEPARTMENT,SECRETARIAT,THIRUVANANTHAPURAM-695001. 4 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695001. 5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY,DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NORTH BLOCK,NEW DELHI-110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -30- WP(C).No. 21201 of 2018 & CONN. CASES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. BY ADVS. SRI.MANU.S, CGC SRI.MANU.S CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21201/2018, WP(C).23857/2018, WP(C).20456/2018, WP(C).19803/2018, WP(C).19603/2018, WP(C).19004/2018, WP(C).15277/2018, WP(C).24060/2018, WP(C).16856/2018, WP(C).19059/2018, WP(C).14857/2018, WP(C).15461/2018, WP(C).15435/2018, WP(C).15434/2018, WP(C).15538/2018, WP(C).15552/2018, WP(C).15289/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -31- WP(C).No. 21201 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. 23857 of 2018 PETITIONER: GREENFAIR MARKETING URAMVILA, CHATHANNOOR, KOLLAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER NOUFAL.A. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 STATE TAX OFFICER SGST DEPARTMENT, MINIC CIVIL STATION,CHATHANNOOR, KOLLAM-691 002. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46,NORTH BLOCK, NEW DELHI-110 001. ` 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).21201/2018, WP(C).23058/2018, -32- WP(C).No. 21201 of 2018 & CONN. CASES WP(C).20456/2018, WP(C).19803/2018, WP(C).19603/2018, WP(C).19004/2018, WP(C).15277/2018, WP(C).24060/2018, WP(C).16856/2018, WP(C).19059/2018, WP(C).14857/2018, WP(C).15461/2018, WP(C).15435/2018, WP(C).15434/2018, WP(C).15538/2018, WP(C).15552/2018, WP(C).15289/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -33- WP(C).No. 21201 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. 24060 of 2018 PETITIONER: M/S. INNOVATIVE FOODS LTD. CHAKOLAS HABITAT,A BLOCK-1/C, THEVARA FERRY ROAD, KOCHI - 682 013,REPRESENTED BY ITS DIRECTOR,SRI.P.MANOJKUMAR. BY ADVS. SRI.E.P.GOVINDAN SMT.G.DEEPA RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (PRODUCE) STATE GOODS & SERVICE TAX DEPARTMENT, SPECIAL CIRCLE (PRODUCE), MATTANCHERRY, PINCODE - 682 002. 2 THE COMMISSIONER OF STATE TAXES TAX TOWERS, KARAMANA,TRIVANDRUM - 695 002. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,TRIVANDRUM - 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).21201/2018, WP(C).23857/2018, WP(C).23058/2018, WP(C).20456/2018, WP(C).19803/2018, WP(C).19603/2018, WP(C).19004/2018, WP(C).15277/2018, WP(C).16856/2018, WP(C).19059/2018, WP(C).14857/2018, -34- WP(C).No. 21201 of 2018 & CONN. CASES WP(C).15461/2018, WP(C).15435/2018, WP(C).15434/2018, WP(C).15538/2018, WP(C).15552/2018, WP(C).15289/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -35- WP(C).No. 21201 of 2018 & CONN. CASES

JUDGMENT [ WP(C) 21201/2018, WP(C).14857/2018, WP(C).15277/2018, WP(C).15289/2018, WP(C).15434/2018, WP(C).15435/2018, WP(C).15461/2018, WP(C).15538/2018, WP(C).15552/2018, WP(C).16856/2018, WP(C).19004/2018, WP(C).19059/2018, WP(C).19603/2018, WP(C).19803/2018, WP(C).20456/2018, WP(C).23058/2018, WP(C).23857/2018, WP(C).24060/2018 ] 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

-36- APPENDIX OF WP(C) 21201/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE ASSESSMENT NOTICE NO.32010850945/12-13 DATED 18-06-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C)NO.11335/2018 DATED 04-04-2018. -37- APPENDIX OF WP(C) 14857/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF RETURN DT. 21-07-2014 SUBMITTED BY PETITIONER FOR JUNE 2014. EXHIBIT P1(A) COPY OF RETURN DT. 21-08-2014 SUBMITTED BY PETITIONER FOR JULY 2014. EXHIBIT P1(B) COPY OF RETURN DT. 22-09-2014 SUBMITTED BY PETITIONER FOR AUGUST 2014. EXHIBIT P1(C) COPY OF RETURN DT. 22-10-2014 SUBMITTED BY PETITIONER FOR SEPT. 2014. EXHIBIT P1(D) COPY OF RETURN DT. 22-11-2014 SUBMITTED BY PETITIONER FOR OCTOBER 2014. EXHIBIT P1(E) COPY OF RETURN DT. 20-12-2014 SUBMITTED BY PETITIONER FOR NOVEMBER 2014. EXHIBIT P1(F) COPY OF RETURN DT. 21-01-2015 SUBMITTED BY PETITIONER FOR DECEMBER 2014. EXHIBIT P1(G) COPY OF RETURN DT. 21-02-2015 SUBMITTED BY PETITIONER FOR JANUARY 2015 EXHIBIT P1(H) COPY OF RETURN DT. 20-03-2015 SUBMITTED BY PETITIONER FOR FEBRUARY 2015 EXHIBIT P1(I) COPY OF RETURN DT. 21-04-2015 SUBMITTED BY PETITIONER FOR MARCH 2015 EXHIBIT P2 COPY OF ANNUAL RETURN DATED 03-07-2015 FOR THE YEAR 2014-15 SUBMITTED BY PETITIONER EXHIBIT P3 COPY OF ORDER DATED 21-10-2017 PASSED BY 1ST RESPONDENT U/S. 25(1) OF KVAT ACT IN DISALLOWING ENTIRE INPUT TAX CREDIT FOR THE REASON OF NON FILING OF AUDIT REPORT. EXHIBIT P4 COPY OF APPLICATION FOR RECTIFICATION SUBMITTED BY PETITIONER AGAINST EXT. P3 ORDER. EXHIBIT P5 COPY JUDGMENT DATED 13-03-2018 PASSED BY THIS HON'BLE COURT IN WP(C) NO. 8451 OF 2018. -38- EXHIBIT P6 COPY OF AUDIT REPORT IN FORM NO. 13 & 13A SUBMITTED FOR 2014-15 EXHIBIT P7 COPY OF ORDER DATED 24-03-2018 PASSED BY 1ST RESPONDENT FOR 2014-15 IN REJECTING EXT. P4 APPLICATION, WITHOUT NOTE OF THE REPORTED DECISION IN OT REV. 49 OF 2014. EXHIBIT P8 COPY OF INTERIM ORDER DATED 04-04-2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO. 11335 OF 2018, IN STAYING COERCIVE STEPS PURSUANT TO ASSESSMENT.

-39- APPENDIX OF WP(C) 15277/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE NOTICE NO CR 66/2017-18 DATED 25-01-2018 EXHIBIT P2:OF THE NOTICE NO CR-69/2017-18 DATED 25-01-2018 EXHIBIT P3:OF THE COVERING LETTER SUBMITTED BEFORE THE 1ST RESPONDENT DATED 16-4-2018 EXHIBIT P4:OF PENALTY ORDER NO.CR-66/2017- 18(2012-13) DATED 31.3.2018 EXHIBIT P5:OF PENALTY ORDER NO CR-69/2017- 18(2013-14) DATED 31-3-2018

-40- APPENDIX OF WP(C) 15289/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE NO. 32150812015/2014-15 DATED 08-06-2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2014-15 EXHIBIT P1AOF THE PRE-ASSESSMENT NOTICE NO. 32150812015/2015-16 DATED 08-06-2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2015-16. EXHIBIT P2OF THE REPLY FILED AGAINST EXT.P1 DATED 28-07-2017 FOR THE YEAR 2014-15 EXHIBIT P2AOF THE REPLY FILED AGAINST EXT.P1 DATED 28-07-2017 FOR THE YEAR 2015-16 EXHIBIT P3OF THE ASSESSMENT ORDER NO. 32150812015/2014-15 DATED 30-12-2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2014-15 EXHIBIT P3AOF THE ASSESSMENT ORDER NO. 32150812015/2015-16 DATED 30-12-2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2015-16 EXHIBIT P4OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016. EXHIBIT P5OF THE UNION LIST (LIST 1) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P6OF THE STATE LIST (LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P7OF THE NOTIFICATION NO: SO 2986(E) DATED 16-09-2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P8OF THE INTERIM ORDER ISSUED BY HON'BLE COURT OF KERALA IN W.P(C) NO. 11335 DATED 04-04-2018. -41- APPENDIX OF WP(C) 15434/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PERMISSION TO PAY TAX AT COMPOUNDED RATES U/S.8(F) OF KVAT ACT, ISSUED BY 1ST RESPONDENT, IN FORM NO.1 DATED 30-12-2014 FOR YEAR 14-15. EXHIBIT P2 COPY OF CERTIFICATE OF ANNUAL RETURN IN FORM NO.10DA FOR 2014-15 WITH PROOF OF PAYMENT OF TAX AT COMPOUNDED RATES IN ACCORDANCE WITH EXHIBIT P1 PERMISSION. EXHIBIT P3 COPY OF NOTICE DATED 03-10-2017 PROPOSING TO WITHDRAW EXHIBIT P1 PERMISSION FOR 2014- 15, FOR THE REASON OF IMPOSITION OF PENALTY U/S.67 (1) OF KVAT ACT BY INSPECTING AUTHORITY. EXHIBIT P4 COPY OF JUDGMENT DATED 13-10-2017 PASSED BY THIS HON'BLE COURT IN WP9C) NO.32773 OF 2017 IN STAYING FURTHER PROCEEDINGS TO EXHIBIT P3 NOTICE. EXHIBIT P5 COPY OF ORDER DATED 30-01-2018 PASSED BY THE VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM IN 2ND APPEAL. EXHIBIT P6 COPY OF ORDER DATED 11-04-2018 COMPLETED BY 1ST RESPONDENT, IN WITHDRAWING EXHIBIT P1 PERMISSION FOR 2014-15. EXHIBIT P7 COPY OF NOTICE DATED 18-04-2018 ISSUED U/S.25(1) OF THE KVAT ACT,PROPOSING TO COMPLETE BEST JUDGMENT ASSESSMENT FOR 2014- 15 EXHIBIT P8 COPY OF INTERIM ORDER DATED 04-04-2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C ) NO.11335 OF 2018, IN STAYING COERCIVE STEPS INITIATED BY ASSESSING AUTHORITY UNDER KVAT ACT FOR THE REASON OF NOT HAVING LEGISLATIVE COMPLIANCE.

-42- APPENDIX OF WP(C) 15435/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32080863879/2011-12 DATED 03-04-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P2OF THE ASSESSMENT ORDER NO. 32080863879/2012-13 DATED 03-04-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P3OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P(C) NO.11335/2018 DATED 04-04-2018. -43- APPENDIX OF WP(C) 15461/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 PHOTOCOPY OF ASSESSMENT ORDER FOR THE YEAR 2012-13 DT. 17-02-2018. EXHIBIT P2 PHOTOCOPY OF STAY ORDER DT. 04-04-2018 IN WPC NO. 11335/2018. -44- APPENDIX OF WP(C) 15538/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF THE DEATH CERTIFICATE DATED 25.09.17 ISSUED BY THE SUB REGISTRAR OF BIRTHS AND DEATHS, PALAKKAD. EXHIBIT P2. COPY OF THE NOTICE DATED 22.06.2016 SENT BY THE 4TH RESPONDENT U/S. 67[1] OF THE KVAT ACT ADDRESSED TO THE PETITIONERS FATHER. EXHIBIT P3. COPY OF THE NOTICE ISSUED U/S. 7 OF THE RR ACT BY THE DEPUTY TAHSILDAR [RR] ADDRESSED TO THE PETITIONER VIDE NOTICE DATED 29.11.17 DEMANDING A SUM OF RS.72,70,325/-. EXHIBIT P4. COPY OF THE JUDGMENT MADE IN WPC 3205/2018 DATED 12.02.2018. EXHIBIT P5. COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-16 VIDE ORDER DATED 06.10.2017 ISSUED BY THE IST RESPONDENT AGAINST THE PETITIONERS FATHER AFTER HIS DEATH IMPOSING A TAX LIABILITY OF RS. 1,08,34,549/-. EXHIBIT P6. COPY OF ONE SUCH DEMAND NOTICE ISSUED BY THE IST RESPONDENT DEMANDING A SUM OF RS. 1,08,34,549/- IN THE NAME OF LEAGAL HEIR OF THE DECEASED MR.MUHAMMED IBRAHIM. EXHIBIT P7. COPY OF THE PROCEEDINGS DATED 24.04.2018 SENT BY THE IST RESPONDENT ALONG WITH EXHIBIT P5 ASSESSMENT ORDER AND EXHIBIT P6 DEMAND NOTICE. EXHIBIT P8. COPY OF THE ONE SUCH INTERIM ORDER DATED 04.04.2018 MADE IN WPC 11335/2018 BY THIS HONOURABLE COURT.

-45- APPENDIX OF WP(C) 15552/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1 COPY OF ANNUAL RETURN FOR THE YEAR 2012-13 EXHIBIT-P2 COPY OF NOTICE DATED 18-04-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-2013 U/S 25 EXHIBIT-P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552 OF 2018

-46- APPENDIX OF WP(C) 16856/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 04.05.2018. EXHIBIT P2 COPY OF ORDER IN W.P[C]NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2018. -47- APPENDIX OF WP(C) 19004/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 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.

-48- APPENDIX OF WP(C) 19059/2018 PETITIONER'S/S EXHIBITS: EXHIBIT- P1OF THE NOTICE NO. ISM III/2017-18 DATED 13.10.2017 EXHIBIT-P2OF THE ORDER NO. ISM III/CR-18/2017-18 EXHIBIT-P3OF DEMAND NOTICE DATED 10.11.2017

-49- APPENDIX OF WP(C) 19603/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11 DATED 16.05.2018 EXHIBIT P2 COPY OF ORDER IN WPC NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2018

-50- APPENDIX OF WP(C) 19803/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P2 COPY OF ORDER IN WPC NO. 11335/18 OF THIS HON'BLE COURT.

-51- APPENDIX OF WP(C) 20456/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT U/S. 25(1) & DEMAND NOTICE FOR 2014-15 DATED 25-04-2018 ISSUED BY THE 1ST RESPONDENT.

-52- APPENDIX OF WP(C) 23058/2018 PETITIONER'S/S EXHIBITS: EXT .P1 AOF THE ASSESSMENT ORDER NO.32011311745/2011-12 DATED 25.05.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2011-12 EXT.P2 AOF THE INTERIM ORDER DATED 4.4.2018 PASSED IN WP(C)NO.11335 OF 2018 BY THE HON'BLE HIGH COURT OF KERALA.

-53- APPENDIX OF WP(C) 23857/2018 PETITIONER'S/S EXHIBITS: EXT.P1: COPY OF NOTICE DATED 06.06.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2017-18. EXT.P2: COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WP(C)NO.13552 OF 2018. -54- APPENDIX OF WP(C) 24060/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE REVISED ASSESSMENT ORDER DATED 4/6/2018 FOR THE YEARS 2011-12 PASSED BY THE FIRST RESPONDENT.

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