BharatTaxGST

M/S. Minar Iron & Metals Private LTD. vs. The Asst.Commissioner Of State Tax

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WP(C)/24458/2018HC KeralaGSTCNR KLHC01056045201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU58 pages
For Petitioner: SRI.K.N.SREEKUMARAN, SMT.V.P.SEENA DEVI, SRI.P.J.ANILKUMAR (A-1768)For Respondent: SRI.S.ANIL KUMAR (TRIVANDRUM), SRI.M.RAJAGOPAL

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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. 24335 of 2018 PETITIONER: JOMON MATHEW PROPRIETOR, M/S. PALLIPPURAM IMITATION JEWELLERY, 476 A, NEAR MURINGOOR RAILWAY GATE 1, MURINGOOR, THRISSUR DISTRICT. BY ADV. SMT.S.K.DEVI RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, CHALAKUDY. 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. 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).24342/2018, WP(C).24352/2018, WP(C).24357/2018, WP(C).24361/2018, WP(C).24366/2018, WP(C).24367/2018, WP(C).24381/2018, WP(C).24398/2018, -2- WP(C).No. 24335 of 2018 & CONN. CASES WP(C).24416/2018, WP(C).24458/2018, WP(C).24460/2018, WP(C).24462/2018, WP(C).24466/2018, WP(C).24506/2018, WP(C).24508/2018, WP(C).24511/2018, WP(C).24519/2018, WP(C).24524/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -3- WP(C).No. 24335 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. 24342 of 2018 PETITIONER: DILEEP LAL AGED 51 YEARS 'M/S INFOCARE SYSTEMS', KAVERI, VELICHIKKALA P.O., KAITHAKUZHY, KOLLAM DISTRICT, PIN-688 527. BY ADV. SRI.BOBBY JOHN RESPONDENTS: 1 THE COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN-695 002. 2 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 THE INTELLIGENCE OFFICER SQUAD NO.I, COMMERCIAL TAXES DEPARTMENT, (NOW STATE GOODS AND SERVICE TAX DEPARTMENT), KOLLAM, KOLLAM DISTRICT, PIN-695 002. 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., SRI.ROJO JOSEPH THURUTHIPARA CGC -4- WP(C).No. 24335 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24335/2018, WP(C).24460/2018, WP(C).24458/2018, WP(C).24524/2018, WP(C).24519/2018, WP(C).24511/2018, WP(C).24508/2018, WP(C).24506/2018, WP(C).24466/2018, WP(C).24462/2018, WP(C).24357/2018, WP(C).24352/2018, WP(C).24367/2018, WP(C).24366/2018, WP(C).24416/2018, WP(C).24398/2018, WP(C).24381/2018, WP(C).24361/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -5- WP(C).No. 24335 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. 24352 of 2018 PETITIONER: EARTH SPACE BUILDERS AND DEVELOPERS 41/406C, IIIRD FLOOR, BAJAJ TOWERS, RAJAJI ROAD, KOCHI, REP. BY ITS MANAGING PARTNER KAMARUDEEN K.ABDUL KHADER. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 COMMERCIAL TAX OFFICER (WORK CONTRACT) CLAS TOWERS, 2ND FLOOR, OLD RAILWAY STATION ROAD, KOCHI-682 018. 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).24335/2018, WP(C).24460/2018, -6- WP(C).No. 24335 of 2018 & CONN. CASES WP(C).24458/2018, WP(C).24524/2018, WP(C).24519/2018, WP(C).24511/2018, WP(C).24508/2018, WP(C).24506/2018, WP(C).24466/2018, WP(C).24462/2018, WP(C).24342/2018, WP(C).24357/2018, WP(C).24367/2018, WP(C).24366/2018, WP(C).24416/2018, WP(C).24398/2018, WP(C).24381/2018, WP(C).24361/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -7- WP(C).No. 24335 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. 24357 of 2018 PETITIONER: AKAY FLAVOURS & AROMATICS PVT LTD AMBUNADU, MALAYIDOMTHURUTH P.O., ERNAKULAM, PIN-683 561, (REPRESENTED BY SRI, THANKACHAN.K.J., CHIEF FINANCIAL OFFICER). BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 ASSISTANT COMMISSIONER SPECIAL CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT,PERUMBAVOOR-683 542. 2 COMMISSIIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 3 STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24335/2018, WP(C).24460/2018, WP(C).24458/2018, WP(C).24524/2018, WP(C).24519/2018, WP(C).24511/2018, WP(C).24508/2018, WP(C).24506/2018, WP(C).24466/2018, WP(C).24462/2018, WP(C).24342/2018, -8- WP(C).No. 24335 of 2018 & CONN. CASES WP(C).24352/2018, WP(C).24367/2018, WP(C).24366/2018, WP(C).24416/2018, WP(C).24398/2018, WP(C).24381/2018, WP(C).24361/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -9- WP(C).No. 24335 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. 24361 of 2018 PETITIONER: ISSAC A.C. AGED 63 YEARS PUTHETHU OFFSET PRINTERS, PUTHETHU NERRY VILLA, PADANAD NORTH P.O, KALLISSERY, CHENGANNUR - 689 124. BY ADVS. SRI.C.HARIKUMAR SRI.P.S.SIDHARTHAN SRI.RENJITH RAJAPPAN SRI.V.BOVAN CHERIAN VARKEY SRI.V.V.SADANANDAN (SREEMOOLANAGARAM) RESPONDENTS: 1 STATE TAX OFFICER OFFICE OF THE SALED TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, CHENGANNUR - 689 121. 2 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT,THIRUVANANTHAPURAM - 695 001. 3 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE AND FINANCE, NEW DELHI 110 001. 4 COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. -10- WP(C).No. 24335 of 2018 & CONN. CASES UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24335/2018, WP(C).24460/2018, WP(C).24458/2018, WP(C).24524/2018, WP(C).24519/2018, WP(C).24511/2018, WP(C).24508/2018, WP(C).24506/2018, WP(C).24466/2018, WP(C).24462/2018, WP(C).24342/2018, WP(C).24357/2018, WP(C).24352/2018, WP(C).24367/2018, WP(C).24366/2018, WP(C).24416/2018, WP(C).24398/2018, WP(C).24381/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -11- WP(C).No. 24335 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. 24366 of 2018 PETITIONER: INTECH INTERIOR CONTRACTORS PVT. LTD. 23/176D1, 2ND FLOOR, PBA ARCHADE, HMT ROAD, KALAMSSERY, REPRESENTED BY ITS MANAGING DIRECTOR, CEEN MATHEW BY ADV. SMT.M.K.HAJARA RESPONDENTS: 1 ASSISTANT COMMISSIONER (WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM-682 011. 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 ROAD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110 001. 5 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI - 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS -12- WP(C).No. 24335 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24335/2018, WP(C).24460/2018, WP(C).24458/2018, WP(C).24524/2018, WP(C).24519/2018, WP(C).24511/2018, WP(C).24508/2018, WP(C).24506/2018, WP(C).24466/2018, WP(C).24462/2018, WP(C).24342/2018, WP(C).24357/2018, WP(C).24352/2018, WP(C).24367/2018, WP(C).24416/2018, WP(C).24398/2018, WP(C).24381/2018, WP(C).24361/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -13- WP(C).No. 24335 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. 24367 of 2018 PETITIONER: HITECH GENRAL TRADING KALADI P.O., MANOOR, PIN-679 582, REPRESENTED BY ITS PROPRIETRESS, MRS.BEENA MUKUNDAN. BY ADV. SMT.M.K.HAJARA RESPONDENTS: 1 ASSISTANT COMMISSIONER II, OFFICE OF THE ASSISTANT COMMISSIONER, S.G. & S.T. DEPARTMENT, SPECIAL CIRCLE, MALAPPURAM-676 504. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 3 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002. 4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 003. 5 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI-110 003. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -14- WP(C).No. 24335 of 2018 & CONN. CASES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24335/2018, WP(C).24460/2018, WP(C).24458/2018, WP(C).24524/2018, WP(C).24519/2018, WP(C).24511/2018, WP(C).24508/2018, WP(C).24506/2018, WP(C).24466/2018, WP(C).24462/2018, WP(C).24342/2018, WP(C).24357/2018, WP(C).24352/2018, WP(C).24366/2018, WP(C).24416/2018, WP(C).24398/2018, WP(C).24381/2018, WP(C).24361/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -15- WP(C).No. 24335 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. 24381 of 2018 PETITIONER: KOLLAM INTERNET CABLE DISTRIBUTIONS (P) LTD. THAMARAKULAM, KOLLAM-691 001, REPRESENTED BY ITS DIRECTOR, RAMESHKUMAR. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 THE STATE TAX OFFICER (I.B.)-I STATE GOODS AND SERVICE TAX DEPARTMENT, GST COMPLEX, ASRAMAM, KOLLAM-691 002. 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., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24335/2018, WP(C).24460/2018, -16- WP(C).No. 24335 of 2018 & CONN. CASES WP(C).24458/2018, WP(C).24524/2018, WP(C).24519/2018, WP(C).24511/2018, WP(C).24508/2018, WP(C).24506/2018, WP(C).24466/2018, WP(C).24462/2018, WP(C).24342/2018, WP(C).24357/2018, WP(C).24352/2018, WP(C).24367/2018, WP(C).24366/2018, WP(C).24416/2018, WP(C).24398/2018, WP(C).24361/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -17- WP(C).No. 24335 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. 24398 of 2018 PETITIONER: ELAVUMKUDY JEWELLERS A.M.ROAD, KALADY JUNCTION, PERUMBAVOOR, ERNAKULAM - 683 542, REPRESENTED BY ITS PARTNER E.P.ANTONY. BY ADVS. DR.K.P.PRADEEP SMT.NEENA ARIMBOOR SMT.T.THASMI SRI.K.P.KESAVAN NAIR SRI.SANAND RAMAKRISHNAN SRI.T.T.BIJU RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM - 695 001. 2 COMMERCIAL TAX OFFICER/STATE TAX OFFICER, 2ND CIRCLE, DEPARTMENT OF COMMERCIAL TAXES/STATE GOODS & SERVICES TAX DEPARTMENT,PERUMBAVOOR, ERNAKULAM - 683 542. 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 -18- WP(C).No. 24335 of 2018 & CONN. CASES GOVERNMENT OF INDIA, OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI 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).24335/2018, WP(C).24460/2018, WP(C).24458/2018, WP(C).24524/2018, WP(C).24519/2018, WP(C).24511/2018, WP(C).24508/2018, WP(C).24506/2018, WP(C).24466/2018, WP(C).24462/2018, WP(C).24342/2018, WP(C).24357/2018, WP(C).24352/2018, WP(C).24367/2018, WP(C).24366/2018, WP(C).24416/2018, WP(C).24381/2018, WP(C).24361/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -19- WP(C).No. 24335 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. 24416 of 2018 PETITIONER: SAM DAVID AGED 67 YEARS GLORY BHAVAN, MARIYAPURAM P.O.NEYYATINKARA, THIRUVANANTHAPURAM. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 STATE TAX OFFICER WORKS CONTRACT, OFFICE OF THE ASSISTANT COMMISSIONER,WORKS CONTRACT, TAX TOWER, STATE GST DEPARTMENT,KERALA, THIRUVANANTHAPURAM, PIN:695 001 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- 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., -20- WP(C).No. 24335 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24335/2018, WP(C).24460/2018, WP(C).24458/2018, WP(C).24524/2018, WP(C).24519/2018, WP(C).24511/2018, WP(C).24508/2018, WP(C).24506/2018, WP(C).24466/2018, WP(C).24462/2018, WP(C).24342/2018, WP(C).24357/2018, WP(C).24352/2018, WP(C).24367/2018, WP(C).24366/2018, WP(C).24398/2018, WP(C).24381/2018, WP(C).24361/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -21- WP(C).No. 24335 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. 24458 of 2018 PETITIONER: M/S. MINAR IRON & METALS PRIVATE LTD. 04/1005, NEAR PRECOT MILLS, KANJIKODE WEST, PALAKKAD-678 623, REPRESENTED BY ITS DIRECTOR K.HAMZA. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST.COMMISSIONER OF STATE TAX STATE GOODS & SERVICES TAX DEPARTMENT, SPECIAL CIRCLE,PALAKKAD-678 001. 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).24335/2018, WP(C).24460/2018, WP(C).24524/2018, WP(C).24519/2018, WP(C).24511/2018, WP(C).24508/2018, WP(C).24506/2018, WP(C).24466/2018, WP(C).24462/2018, WP(C).24342/2018, WP(C).24357/2018, -22- WP(C).No. 24335 of 2018 & CONN. CASES WP(C).24352/2018, WP(C).24367/2018, WP(C).24366/2018, WP(C).24416/2018, WP(C).24398/2018, WP(C).24381/2018, WP(C).24361/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -23- WP(C).No. 24335 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. 24460 of 2018 PETITIONER: SHRIRAM DISTRIBUTION SERVICES (P) LTD. AP 11-55D, VELUTHULLI ROAD, CHANDIROOR,ALLAPPEY-688 537, REPRESENTED BY PRASANTHAN.K.V.,AUTHORISED SIGNATORY, SHRIRAM DISTRIBUTION SERVICES P.LTD. BY ADVS. SRI.K.M.CHERIAN SRI.LIJO VARGHESE SRI.N.JAYAKUMAR RESPONDENTS: 1 THE ASSISTANT COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICES TAX, SPECIAL CIRCLE III, ERNAKULAM, KOCHI-682 015. 2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICES 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. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -24- WP(C).No. 24335 of 2018 & CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24335/2018, WP(C).24458/2018, WP(C).24524/2018, WP(C).24519/2018, WP(C).24511/2018, WP(C).24508/2018, WP(C).24506/2018, WP(C).24466/2018, WP(C).24462/2018, WP(C).24342/2018, WP(C).24357/2018, WP(C).24352/2018, WP(C).24367/2018, WP(C).24366/2018, WP(C).24416/2018, WP(C).24398/2018, WP(C).24381/2018, WP(C).24361/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -25- WP(C).No. 24335 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. 24462 of 2018 PETITIONER: M/S.T.K.TRADING COMPANY NAYATHODE P.O, ANGAMALY REPRESENTED BY ITS PROPRIETOR AJAYKUMAR T.T BY ADVS. SRI.BEJOY CHERIYAN SRI.P.C.JOSEPH(CASPER) RESPONDENTS: 1 ASSISTANT COMMISSIONER (DEPUTATION) STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, MATTANCHERY AT ALUVA-683 101 2 THE COMMISSIONER STATE GOODS BY SECRETARY TO GOVERNMENT, 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 -26- WP(C).No. 24335 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).24335/2018, WP(C).24460/2018, WP(C).24458/2018, WP(C).24524/2018, WP(C).24519/2018, WP(C).24511/2018, WP(C).24508/2018, WP(C).24506/2018, WP(C).24466/2018, WP(C).24342/2018, WP(C).24357/2018, WP(C).24352/2018, WP(C).24367/2018, WP(C).24366/2018, WP(C).24416/2018, WP(C).24398/2018, WP(C).24381/2018, WP(C).24361/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -27- WP(C).No. 24335 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. 24466 of 2018 PETITIONER: WINTER WOOD DESIGNERS AND CONTRACTORS (I) PVT. LTD. NH ROAD, EDAPALLY, KOCHI 682 024, REPRESENTED BY RAMESHAN APPYAL, MANAGING DIRECTOR, WINTER WOOD DESIGNERS AND CONTRACTORS PVT. LTD. BY ADVS. SRI.K.M.CHERIAN SRI.R.RAMAKRISHNAN POTTY SRI.V.P.SABU RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER (WC) DEPARTMENT OF COMMERCIAL TAX, CLAS TOWER, 2ND FLOOR, OLD RAILWAY STATION ROAD, KOCHI 682 018 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 -28- WP(C).No. 24335 of 2018 & CONN. CASES 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24335/2018, WP(C).24460/2018, WP(C).24458/2018, WP(C).24524/2018, WP(C).24519/2018, WP(C).24511/2018, WP(C).24508/2018, WP(C).24506/2018, WP(C).24462/2018, WP(C).24342/2018, WP(C).24357/2018, WP(C).24352/2018, WP(C).24367/2018, WP(C).24366/2018, WP(C).24416/2018, WP(C).24398/2018, WP(C).24381/2018, WP(C).24361/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -29- WP(C).No. 24335 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. 24506 of 2018 PETITIONER: K.S.MADHUSOODANAN AGED 55 YEARS PROPRIETOR, M/S.SREEKRISHNA CEMENT AGENCIES, CHETTARIKAL, SOUTH KORATTY, THRISSUR. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, CHALAKUDY-680 307, THRISSUR. 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).24335/2018, WP(C).24460/2018, WP(C).24458/2018, WP(C).24524/2018, WP(C).24519/2018, -30- WP(C).No. 24335 of 2018 & CONN. CASES WP(C).24511/2018, WP(C).24508/2018, WP(C).24466/2018, WP(C).24462/2018, WP(C).24342/2018, WP(C).24357/2018, WP(C).24352/2018, WP(C).24367/2018, WP(C).24366/2018, WP(C).24416/2018, WP(C).24398/2018, WP(C).24381/2018, WP(C).24361/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -31- WP(C).No. 24335 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. 24508 of 2018 PETITIONER: G. PUSHPALATHA AGED 53 YEARS PROPRIETOR, M/S.SABARI FASHION JEWELLERY, NOORANAD, ALAPPUZHA, ALAPPUZHA DISTRICT, PIN-690 504. BY ADV. SRI.BOBBY JOHN RESPONDENTS: 1 THE COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER,KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN-695 002, 2 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS & SERVICE TAX DEPARTMENT,S PECIAL CIRCLE, ALAPPUZHA, ALAPPUZHA DISTRICT, PIN-688 002. 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. -32- WP(C).No. 24335 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24335/2018, WP(C).24460/2018, WP(C).24458/2018, WP(C).24524/2018, WP(C).24519/2018, WP(C).24511/2018, WP(C).24506/2018, WP(C).24466/2018, WP(C).24462/2018, WP(C).24342/2018, WP(C).24357/2018, WP(C).24352/2018, WP(C).24367/2018, WP(C).24366/2018, WP(C).24416/2018, WP(C).24398/2018, WP(C).24381/2018, WP(C).24361/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -33- WP(C).No. 24335 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. 24511 of 2018 PETITIONER: AVANTIKA INTERIOR SYSTEMS PVT.LTD. TVS TOWERS, KOWDIAR, THIRUVANANTHAPURAM, REPRESENTED BY ITS DIRECTOR, VALSALA DEVI,D/O.VELAPPAN NAIR, AGED 75,"SREEVALSOM", TC 16/1048, JAGATHY, THYCAUD, THIRUVANANTHAPURAM, PIN-695 014. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA SRI.E.C.AHAMED FAZIL SRI.P.C.MUHAMMED NOUSHIQ RESPONDENTS: 1 ASSISTANT COMMISSIONER-I SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 002. 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, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 SECRETARY, COMMERCIAL TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. -34- WP(C).No. 24335 of 2018 & CONN. CASES 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., 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).24335/2018, WP(C).24460/2018, WP(C).24458/2018, WP(C).24524/2018, WP(C).24519/2018, WP(C).24508/2018, WP(C).24506/2018, WP(C).24466/2018, WP(C).24462/2018, WP(C).24342/2018, WP(C).24357/2018, WP(C).24352/2018, WP(C).24367/2018, WP(C).24366/2018, WP(C).24416/2018, WP(C).24398/2018, WP(C).24381/2018, WP(C).24361/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -35- WP(C).No. 24335 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. 24519 of 2018 PETITIONERS: 1 M.G.ABRAHAM AGED 62 YEARS PROPRIETOR, MERIN TIMBERS, THENMALA, KOLLAM. 2 RUBY ABRAHAM PROPRIETRIX, RUBY TIMBER, THENMALA, KOLLAM-691 308. BY ADV. SRI.PREMJIT NAGENDRAN RESPONDENTS: 1 COMMERCIAL TAX OFFICER ANCHAL COMMERCIAL TAX OFFICE, KOLLAM-691 306. 2 COMMERCIAL TAX OFFICER PUNALUR COMMERCIAL TAX OFFICE, KOLLAM-691 306. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 4 SECRETARY, TAX DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 5 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. -36- WP(C).No. 24335 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).24335/2018, WP(C).24460/2018, WP(C).24458/2018, WP(C).24524/2018, WP(C).24511/2018, WP(C).24508/2018, WP(C).24506/2018, WP(C).24466/2018, WP(C).24462/2018, WP(C).24342/2018, WP(C).24357/2018, WP(C).24352/2018, WP(C).24367/2018, WP(C).24366/2018, WP(C).24416/2018, WP(C).24398/2018, WP(C).24381/2018, WP(C).24361/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -37- WP(C).No. 24335 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. 24524 of 2018 PETITIONER: K.C. WILSON AGED 60 YEARS, FERTILIZER DEALER, THIRUVILWAMALA 680588, THRISSUR DISTRICT BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, WADAKKNCHERRY 680 582 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM- 695 001 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANATHAPURAM, 695001 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI 110001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -38- WP(C).No. 24335 of 2018 & CONN. CASES 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).24335/2018, WP(C).24460/2018, WP(C).24458/2018, WP(C).24519/2018, WP(C).24511/2018, WP(C).24508/2018, WP(C).24506/2018, WP(C).24466/2018, WP(C).24462/2018, WP(C).24342/2018, WP(C).24357/2018, WP(C).24352/2018, WP(C).24367/2018, WP(C).24366/2018, WP(C).24416/2018, WP(C).24398/2018, WP(C).24381/2018, WP(C).24361/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -39- WP(C).No. 24335 of 2018 & CONN. CASES

JUDGMENT [WP(C).24335/2018, WP(C).24342/2018, WP(C).24352/2018, WP(C).24357/2018, WP(C).24361/2018, WP(C).24366/2018, WP(C).24367/2018, WP(C).24381/2018, WP(C).24398/2018, WP(C).24416/2018, WP(C).24458/2018, WP(C).24460/2018, WP(C).24462/2018, WP(C).24466/2018, WP(C).24506/2018, WP(C).24508/2018, WP(C).24511/2018, WP(C).24519/2018, WP(C).24524/2018] 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

-40- APPENDIX OF WP(C) 24335/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO. 32080866941/14- 15 DATED 2-7-2018. -41- APPENDIX OF WP(C) 24342/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER NO.OR.644/11-12, DATED 24.01.2018 PASSED BY THE THIRD RESPONDENT IS PRODUCED HEREWITH AND EXHIBIT P2OF THE INTERIM ORDER DATED 4.4.2018, PASSED BY THIS HON'BLE COURT IN WP(C) NO.11335 OF 2018. EXHIBIT P2 AOF THE INTERIM ORDER DTD.5.7.2018, PASSED BY THIS HON'BLE COURT IN WP(C) NO.22314 OF 2018. -42- APPENDIX OF WP(C) 24352/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ANNUAL RETURNS FILED FOR THE YEAR 2012-13. EXHIBIT P2 COPY OF ORDER DATED 27-06-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2012-13. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P(C)NO.13552 OF 2018. -43- APPENDIX OF WP(C) 24357/2018 PETITIONER'S/S EXHIBITS: EXT.P1:OF THE ASSESSMENT ORDER NO.32151342914/2013-14 DATED 30.06.2018 ISSUED BY THE 1ST RESPONDENT.

-44- APPENDIX OF WP(C) 24361/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE ORDER PASSED BY THE 1ST RESPONDENT DATED 5.6.2018. EXHIBIT P2 THEOF THE NOTICE NO 32041137306/2013-14 DATED 18.11.2017. EXHIBIT P3 THEOF THE RELEVANT PAGES OF KERALA STATE GOODS AND SERVICES TAX ACT 2017 DATED 16 SEPTEMBER 2017 (SECTION 174(2)(E)AND (F). EXHIBIT P4 THEOF THE ORDER IN W.P(C) NO 227/25 OF 2018 OF THIS HONOURABLE COURT DATED 6.7.2018. -45- APPENDIX OF WP(C) 24366/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 EXHIBIT.P1: AOF THE ASSESSMENT ORDER ISSUED FOR THE YEAR 2011-12 DATED 31.03.2018 EXHIBIT P2 EXHIBIT.P2: AOF THE INTERIM ORDER IN WP(C)NO.13930/2018 DATED 13.04.2018. -46- APPENDIX OF WP(C) 24367/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER ISSUED FOR THE YEAR 2011-12 DATED 14-05-2018. EXHIBIT P2 AOF THE ASSESSMENT ORDER ISSUED FOR THE YEAR 2012-13 DATED 14-05-2018. EXHIBIT P3 AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2013-14 DATED 14-05- 2018. EXHIBIT P4 AOF INTERIM ORDER IN WP(C)NO.13930/18 DATED 13-04-2018. -47- APPENDIX OF WP(C) 24381/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 : COPY OF ANNUAL RETURN FOR THE YEAR 2014-15. EXHIBIT P1(A) : COPY OF ANNUAL RETURN FOR THE YEAR 2015-16 EXHIBIT P1(B) : COPY OF ANNUAL RETURN FOR THE YEAR 2016-17. EXHIBIT P2 : COPY OF NOTICE DATED 3-7-2018 ISSUED BY THE 1ST RESPONDENT U/S 67 FOR THE YEAR 2014-15. EXHIBIT P2(A) : COPY OF NOTICE DATED 3-7-2018 ISSUED BY THE 1ST RESPONDENT U/S 67 FOR THE YEAR 2015-16. EXHIBIT P2(B) : COPY OF NOTICE DATED 28-6-2018 ISSUED BY THE 1ST RESPONDENT U/S 67 FOR THE YEAR 2016-17. EXHIBIT P2(C) : COPY OF NOTICE DATED 3-7-2018 ISSUED BY THE 1ST RESPONDENT U/S 67 FOR THE YEAR 2017-18. EXHIBIT P3 : COPY OF INTERIM ORDER DATED 13-4-2018 ISSUED BY THIS HON'BLE COURT IN WPC.NO.13552 OF 2018. -48- APPENDIX OF WP(C) 24398/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE NOTICE NO.32151301672/14- 15 DATED 28-05-2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2.OF THE NOTICE NO.32151301672/15- 16 DATED 16-07-2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3.OF THE NOTICE NO.32151301672/16- 17 DATED 16-07-2018 ISSUED BY THE 2ND RESPONDENT.

-49- APPENDIX OF WP(C) 24416/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2013-14 EXHIBIT P2 COPY OF NOTICE DATED 13-06-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018

-50- APPENDIX OF WP(C) 24458/2018 PETITIONER'S/S EXHIBITS: EXT.P1: COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXT.P2: COPY OF ORDER IN WPC NO.14383/18 OF THIS HON'BLE COURT.

-51- APPENDIX OF WP(C) 24460/2018 PETITIONER'S/S EXHIBITS: EXT.P1:OF THE ASSESSMENT ORDER NO.32071353311/2013-14 DATED 18.12.2017. -52- APPENDIX OF WP(C) 24462/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 30-06-2018 COMPLETED U/S. 25(1) OF KVAT ACT, BY 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P2 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 COMPLAINANCE TO 1ST RESPONDENT AS ON DATED INITIATING PROCEEDINGS UNDER KVAT ACT 2003. -53- APPENDIX OF WP(C) 24466/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32072011176/2014-15 DATED 27.04.2018 EXHIBIT P2OF THE ASSESSMENT ORDER NO. 320720111176/2016-17 DATED 29.05.2018

-54- APPENDIX OF WP(C) 24506/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 : COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 31-5- 2018. EXHIBIT P2 : COPY OF ORDER IN WPC.NO.14383/18 OF THIS HON'BLE COURT DATED 27-4-2018

-55- APPENDIX OF WP(C) 24508/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 :OF THE ASSESSMENT ORDER FOR THE YEAR 2014-15 DATED 8-6-2018 PASSED BY THE THIRD RESPONDENT. EXHIBIT P2 :OF THE INTERIM ORDER DATED 4-4- 2018 PASSED BY THIS HON'BLE COURT IN WPC.NO.11335 OF 2018. EXHIBIT P2A :OF THE INTERIM ORDER DATED 6-7- 2018 PASSED BY THIS HON'BLE COURT IN WPC.NO.22676 OF 2018. -56- APPENDIX OF WP(C) 24511/2018 PETITIONER'S/S EXHIBITS: EXT. P1 AOF THE NOTICE NO.B232010641245/2005-06 DATED O9.07.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSEMENT YEAR 2005-06 EXT.P2 AOF THE NOTICE NO.NO.B232010641245/2006-07 DATED 09.07.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2006-07 EXT.P3 AOF THE INTERIM ORDER DATED 4.4.2018 PASSED IN W.P(C)NO.11335 OF 2018 BY THE HON'BLE HIGH COURT OF KERALA.

-57- APPENDIX OF WP(C) 24519/2018 PETITIONER'S/S EXHIBITS: EXT.P1: PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO.32021406022/2011-2012 ISSUED BY THE STATE TAX OFFICER, ANCHAL DATED 25.05.2018. EXT.P2: PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO.32021406022/2012-2013 ISSUED BY THE STATE TAX OFFICER, ANCHAL DATED 25.05.2018. EXT.P3: PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO.32021406022/2014-2015 ISSUED BY THE STATE TAX OFFICER, ANCHAL DATED 25.05.2018. EXT.P4: PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO.32021406022/2015-2016 ISSUED BY THE STATE TAX OFFICER, ANCHAL DATED 25.05.2018. EXT.P5: PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO.32020278715/2012-2013 ISSUED BY THE STATE TAX OFFICER, PUNALUR DATED 28.02.2018. -58- APPENDIX OF WP(C) 24524/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32081340205/2014-415 DATED 08.06.2018

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