BharatTaxGST

Somasekharan.B. vs. State Tax Officer

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WP(C)/22555/2018HC KeralaGSTCNR KLHC01054142201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU30 pages
For Respondent: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E

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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. 18757 of 2018 PETITIONER/S: SHRI E.N.UNNIKRISHNAN PROPRIETOR, UNIVERSAL ENTERPRISES, ADITHYA SHOPPING COMPLEX, 16/1818J, KOCHUMPALLY ROAD, THOPPUMPADY,COCHIN -682005. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT/S: 1 DEPUTY COMMISSIONER OFFICE OF THE DEPUTY COMMISSIONER,CENTRAL TAX & CENTRAL EXCISE,ERNAKULAM DIVISION, CENTRAL EXCISE BHAWAN,KATHRIKADAVU, KALOOR, KOCHI -682 017. 2 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT,MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE),GOVT. OF INDIA, NORTH BLOCK, NEW DELHI-110 001. BY ADVS. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.H.SUBHALEKSHMI, CGC SMT.H.SUBHALEKSHMI CGC SRI.P.R.SREEJITH SC CENTRAL BOARD OF EXCISE AND CUSTOMS OTHER PRESENT: 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).15601/2018, WP(C).15602/2018, WP(C).19810/2018, WP(C).20915/2018, WP(C).22169/2018, WP(C).22314/2018, WP(C).22555/2018, WP(C).23046/2018, WP(C).24547/2018, WP(C).24730/2018, WP(C).24733/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.18757/2018 & conn.cases 2 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. 15601 of 2018 PETITIONER/S: M/S.GOKULAM JEWELLERS SAKTHAN TOWERS, PALLIKULAM ROAD,THRISSUR-680 001, REPRESENTED BY ITS MANAGINGPARTNER, SRI.JOBY M.C. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE 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. SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS 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 WPC Nos.18757/2018 & conn.cases 3 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15602/2018, WP(C).24733/2018, WP(C).24730/2018, WP(C).24547/2018, WP(C).22555/2018, WP(C).19810/2018, WP(C).22169/2018, WP(C).20915/2018, WP(C).22314/2018, WP(C).23046/2018, WP(C).18757/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.18757/2018 & conn.cases 4 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. 15602 of 2018 PETITIONER/S: M/S.TEENA BAKERY GCDA SHOPPING COMPLEX,PANAMPILLY NAGAR, ERNAKULAM,COCHIN-682 036,REPRESENTED BY ITS MANAGING PARTNER, T.J.CLEETUS. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER OFORMERLY INTELLIGENCE OFFICER) STATE GOODS AND SERVICES TAX DEPARTMENT,SQUAD NO.VI, MATTANCHERY AT ALUVA,MINI CIVIL STATION, ALUVA-683 101 2 COMMERCIAL TAX OFFICER COMMERCIAL TAXES, 2ND CIRCLE,MINI CIVIL STATION, THRIPUNITHURA-682 301 3 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,TAX TOWER, KARAMANA.P.O.,THIRUVANANTHAPURAM-695 022. 4 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM-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 WPC Nos.18757/2018 & conn.cases 5 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).15601/2018, WP(C).24733/2018, WP(C).24730/2018, WP(C).24547/2018, WP(C).22555/2018, WP(C).19810/2018, WP(C).22169/2018, WP(C).20915/2018, WP(C).22314/2018, WP(C).23046/2018, WP(C).18757/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.18757/2018 & conn.cases 6 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. 19810 of 2018 PETITIONER/S: P. KRISHNANKUTTY PROPRIETOR, M/S.K.K.TRADERS,THANKS BUILDING, WEST YAKKARA, PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASST. COMMISSIONER OF STATE TAX SPECIAL CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT,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).15602/2018, WP(C).15601/2018, WP(C).24733/2018, WP(C).24730/2018, WP(C).24547/2018, WP(C).22555/2018, WP(C).22169/2018, WP(C).20915/2018, WP(C).22314/2018, WP(C).23046/2018, WP(C).18757/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.18757/2018 & conn.cases 7 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. 20915 of 2018 PETITIONER/S: MAJIKUMAR V.S. AGED 47 YEARS PROPRIETOR, M/S.BRIGHT AGENCIES,ULLALA-KOTHAVARA ROAD, KOTHAVARA, VAIKOM,KOTTAYAM DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE INTELLIGENCE OFFICER (I/C) SQUAD NO.V, COMMERCIAL TAXES, KOTTAYAM-680001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. 3 SECRETARY TAXES DEPARTMENT. GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695001. 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).15602/2018, WP(C).15601/2018, WP(C).24733/2018, WP(C).24730/2018, WP(C).24547/2018, WP(C).22555/2018, WP(C).19810/2018, WP(C).22169/2018, WP(C).22314/2018, WP(C).23046/2018, WP(C).18757/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.18757/2018 & conn.cases 8 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. 22169 of 2018 PETITIONER/S: M/S.AASHA LEVIN LIGHTING SYSTEMS PVT. LTD. REPRESENTED BY ITS MANAGING DIRECTOR, RAKESH RAMACHANDRAN, S/O.V.R.NAIR, AGED 44 YEARS, 14B, SKYLINE AMINITY PARK,CHANGAMPUZHA SAMADHI ROAD, EDAPPALLY - 682 024. BY ADVS. SRI.C.A.CHACKO SMT.C.M.CHARISMA SMT.MEGHA K.XAVIER RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK,NEW DELHI - 110 001. 2 STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 4 THE ASSISTANT COMMISSIONER OFFICE OF THE ASSISTANT COMMISSIONER,SPECIAL CIRCLE - I, SGST DEPARTMENT, ERNAKULAM - 15. 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., WPC Nos.18757/2018 & conn.cases 9 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15602/2018, WP(C).15601/2018, WP(C).24733/2018, WP(C).24730/2018, WP(C).24547/2018, WP(C).22555/2018, WP(C).19810/2018, WP(C).20915/2018, WP(C).22314/2018, WP(C).23046/2018, WP(C).18757/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.18757/2018 & conn.cases 10 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. 22314 of 2018 PETITIONER/S: K.V. GEORGE, AGED 72 YEARS, PROPRIETOR, M/S KARACHIRA COIR MANUFACTURERS, KARACHIRA HOUSE, THANNIERMUKKOM P.O., ALAPPUZHA DISTRICT, PIN 688 527. BY ADV. SRI.BOBBY JOHN RESPONDENT/S: 1 THE COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT, KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM PIN 695 002. 2 STATE OF KERALA, REP.BY THE SECRETARY TO GOVT., TAXES DEPT., SECRETARIAT, THIRUVANANTHAPURAM 695 001. 3 THE STATE TAX OFFICER, SQUAD NO.III, STATE GOODS AND SERVICE TAX DEPARTMENT, ALAPPUZHA, PIN 688 001 4 UNION OF INDIA, REP.BY SECRETARY TO GOVT., FINANCE DEPARTMENT (REVENUE), CENTRAL SECRETARIAT, NEW DELHI 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15602/2018, WP(C).15601/2018, WP(C).24733/2018, WP(C).24730/2018, WP(C).24547/2018, WP(C).22555/2018, WP(C).19810/2018, WP(C).22169/2018, WP(C).20915/2018, WP(C).23046/2018, WP(C).18757/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.18757/2018 & 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. 22555 of 2018 PETITIONER/S: SOMASEKHARAN.B. THURUTHIYIL JEWELLERS, ARROKUTTY PO, PIN 688 535, ALAPPUZHA DISTRICT. BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 STATE TAX OFFICER KUTHIYATHODE 688 533, ALAPPUZHA DISTRICT. 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM 695 002. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM 695 002. 4 CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK DELHI -110N 001. 5 UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI -110 001. BY ADVS. SRI.M.RAJENDRA KUMAR, CGC SRI.M.RAJENDRA KUMAR CGC WPC Nos.18757/2018 & conn.cases 12 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15602/2018, WP(C).15601/2018, WP(C).24733/2018, WP(C).24730/2018, WP(C).24547/2018, WP(C).19810/2018, WP(C).22169/2018, WP(C).20915/2018, WP(C).22314/2018, WP(C).23046/2018, WP(C).18757/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.18757/2018 & 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. 23046 of 2018 PETITIONER/S: AVEDA RESORTS AND SPA PRIVATE LTD AMMANKARY ROAD, KUMARAKOM P.O., KOTTAYAM-686 553. REP BY ITS MANAGING DIRECTOR BY ADV. SRI.BLAZE K.JOSE RESPONDENT/S: 1 STATE OF KERALA GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001 2 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM. PIN-695 001 4 THE STATE TAX OFFICER STATE TAX OFFICE SG & ST DEPARTMENT KERALA, FIRST CIRCLE, KOTTAYAM- 686 001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR.SC SRI SREELAL WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15602/2018, WP(C).15601/2018, WP(C).24733/2018, WP(C).24730/2018, WP(C).24547/2018, WP(C).22555/2018, WP(C).19810/2018, WP(C).22169/2018, WP(C).20915/2018, WP(C).22314/2018, WP(C).18757/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.18757/2018 & conn.cases 14 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. 24547 of 2018 PETITIONER/S: R. SURESH KUMAR AGED 48 YEARS PROPRIETOR, SRUSHTI DESIGNERS & BUILDERS,STADIUM BUILDINGS, QAC ROAD, KOLLAM DISTRICT,PIN: 691001. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 STATE TAX OFFICER WORKS CONTRACT, SGST DEPARTMENT, ASRAMOM, KOLLAM DISTRICT, PIN: 691002. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001. 3 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., 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).15602/2018, WP(C).15601/2018, WP(C).24733/2018, WP(C).24730/2018, WP(C).22555/2018, WP(C).19810/2018, WP(C).22169/2018, WP(C).20915/2018, WP(C).22314/2018, WP(C).23046/2018, WP(C).18757/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.18757/2018 & 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. 24730 of 2018 PETITIONER/S: M/S.ABM BAKERY XI/412 B, MOSCO CENTRE, KILLIMANGALAM, REPRESENTED BY ITS MANAGING PARTNER, V. MANIKANDAN. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA WADAKKANCHERY- 680 582. 2 THE COMMISSIONER STATE GOODS AND SERVIDE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY FINANCE DEPARTMENT, 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).15602/2018, WP(C).15601/2018, WP(C).24733/2018, WP(C).24547/2018, WP(C).22555/2018, WP(C).19810/2018, WP(C).22169/2018, WP(C).20915/2018, WP(C).22314/2018, WP(C).23046/2018, WP(C).18757/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.18757/2018 & conn.cases 16 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. 24733 of 2018 PETITIONER/S: GOLDEN MARKETING MP-VIII/951, 952, TIPPU SULTHAN ROAD, PARAPPURAM JUNCTION, MANNARKAD, PALAKKAD-678 582, REPRESENTED BY ITS MANAGING PARTNER SRI. SURESH VARMA. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, MINI CIVIL STATION, KODATHIPPADI,MANNARKKAD, PALAKKAD - 678582. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 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., 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).15602/2018, WP(C).15601/2018, WP(C).24730/2018, WP(C).24547/2018, WP(C).22555/2018, WP(C).19810/2018, WP(C).22169/2018, WP(C).20915/2018, WP(C).22314/2018, WP(C).23046/2018, WP(C).18757/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.18757/2018 & conn.cases 17

JUDGMENT [ WP(C) 18757/2018 ,WP(C).15601/2018 ,WP(C).15602/2018 ,WP(C).19810/2018 ,WP(C).20915/2018 ,WP(C).22169/2018 ,WP(C).22314/2018 ,WP(C).22555/2018 ,WP(C).23046/2018 ,WP(C).24547/2018 ,WP(C).24730/2018 ,WP(C).24733/2018 ] 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

WPC Nos.18757/2018 & conn.cases 18 APPENDIX OF WP(C) 18757/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE SHOW CAUSE NOTICE NO. 166/2018-ST DT. 27.04.2018 ISSUED TO THE PETITIONER.

WPC Nos.18757/2018 & conn.cases 19 APPENDIX OF WP(C) 15601/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 EXT.P1;OPTION IN FORM NO.1B FOR PERMISSION TO PAY TAX AT COMPOUNDS RATES U/S8(F) OF KVAT ACT, SUBMITTED BEFORE 1ST RESPONDENT FOR 2011-12. EXT.P1(A):OPTION IN FORM NO.1B FOR PERMISSION TO PAY TAX AT COMPOUNDS RATES U/S8(F) OF KVAT ACT, SUBMITTED BEFORE 1ST RESPONDENT FOR 2012-13. EXT.P1(B):OPTION IN FORM NO.1B FOR PERMISSION TO PAY TAX AT COMPOUNDS RATES U/S8(F) OF KVAT ACT, SUBMITTED BEFORE 1ST RESPONDENT FOR 2013-14. EXT.P1(C):OPTION IN FORM NO.1B FOR PERMISSION TO PAY TAX AT COMPOUNDS RATES U/S8(F) OF KVAT ACT, SUBMITTED BEFORE 1ST RESPONDENT FOR 2014-15. EXT.P1(D):OPTION IN FORM NO.1B FOR PERMISSION TO PAY TAX AT COMPOUNDS RATES U/S8(F) OF KVAT ACT, SUBMITTED BEFORE 1ST RESPONDENT FOR 2015-16. EXT.P1(E):OPTION IN FORM NO.1B FOR PERMISSION TO PAY TAX AT COMPOUNDS RATES U/S8(F) OF KVAT ACT, SUBMITTED BEFORE 1ST RESPONDENT FOR 2016-17. EXT.P2:OF ANNUAL RETURN FOR 2011-12 SUBMITTED BEFORE 1ST RESPONDENT AT COMPOUNDED RATE OF TAX. EXT.P2(A):OF ANNUAL RETURN FOR 2012-13 SUBMITTED BEFORE 1ST RESPONDENT AT COMPOUNDED RATE OF TAX EXT.P2(B):OF ANNUAL RETURN FOR 2013-14 SUBMITTED BEFORE 1ST RESPONDENT AT COMPOUNDED RATE OF TAX EXT.P2(C):OF ANNUAL RETURN FOR 2014-15 SUBMITTED BEFORE 1ST RESPONDENT AT COMPOUNDED RATE OF TAX

WPC Nos.18757/2018 & conn.cases 20 EXT.P2(D):OF ANNUAL RETURN FOR 2015-16 SUBMITTED BEFORE 1ST RESPONDENT AT COMPOUNDED RATE OF TAX EXT.P2(E):OF ANNUAL RETURN FOR 2016-17 SUBMITTED BEFORE 1ST RESPONDENT AT COMPOUNDED RATE OF TAX EXT.P3;OF NOTICE U/S.25(1) READ WITH SEC.8(F) OF KVAT ACT ISSUED TO PETITIONER BY 1ST RESPONDENT, PROPOSING ASSESSMENT FOR 2011-12. EXT.P3(A);OF NOTICE U/S.25(1) READ WITH SEC.8(F) OF KVAT ACT ISSUED TO PETITIONER BY 1ST RESPONDENT, PROPOSING ASSESSMENT FOR 2012-13. EXT.P3(B);OF NOTICE U/S.25(1) READ WITH SEC.8(F) OF KVAT ACT ISSUED TO PETITIONER BY 1ST RESPONDENT, PROPOSING ASSESSMENT FOR 2013-14. EXT.P3(C);OF NOTICE U/S.25(1) READ WITH SEC.8(F) OF KVAT ACT ISSUED TO PETITIONER BY 1ST RESPONDENT, PROPOSING ASSESSMENT FOR 2014-15. EXT.P3(D);OF NOTICE U/S.25(1) READ WITH SEC.8(F) OF KVAT ACT ISSUED TO PETITIONER BY 1ST RESPONDENT, PROPOSING ASSESSMENT FOR 2015-16. EXT.P3(E);OF NOTICE U/S.25(1) READ WITH SEC.8(F) OF KVAT ACT ISSUED TO PETITIONER BY 1ST RESPONDENT, PROPOSING ASSESSMENT FOR 2016-17. EXT.P4:OF INTERIM ORDER DTD.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, AT THE TIME OF INITIMATION.

WPC Nos.18757/2018 & conn.cases 21 APPENDIX OF WP(C) 15602/2018 PETITIONER'S/S EXHIBITS: EXT.P1 COPY OF THE ANNUAL RETURN FOR 2016-17 DATED 15/06/2017 SUBMITTED BEFORE 2ND RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX, IN ACCORDANCE WITH LAW. EXT.P2 COPY OF THE RETURN FOR THE MONTH APRIL 2017 DATED 14/07/2017, SUBMITTED BEFORE 2ND RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX, IN ACCORDANCE WITH LAW. EXT.P2(A) COPY OF THE RETURN FOR THE MONTH MAY 2017 DATED 15/07/2017, SUBMITTED BEFORE 2ND RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX, IN ACCORDANCE WITH LAW. EXT.P2(B) COPY OF THE RETURN FOR THE MONTH JUNE 2017 DATED 15/7/2017, SUBMITTED BEFORE 2ND RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX, IN ACCORDANCE WITH LAW. EXT.P3 COPY OF THE SHOP INSPECTION REPORT NO.098365 DATED 29/06/2017 CONDUCTED BY 1ST RESPONDENT. EXT.P4 U/S.67(1) OF KVAT ACT FOR THE YEAR 2016-17 BY 1ST RESPONDENT PROPOSING TO IMPOSE PENALTY EXT.P4(A)

U/S.67(1) OF KVAT ACT FOR THE YEAR 2017-18 (APRIL TO JUNE OF 2017) BY 1ST RESPONDENT, PROPOSING TO IMPOSE PENALTY. EXT.P5 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT AGAINST EXT.P4 NOTICE EXT.P5(A)

SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT AGAINST EXT.P4(A) NOTICE EXT.P6 COPY OF THE INTERIM ORDER DATED 04/04/2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION(C) NO.11335 OF 2018, IN STAYING FURTHER PROCEEDINGS OF PENALTY UNDER KVAT ACT, 2003. WPC Nos.18757/2018 & conn.cases 22 APPENDIX OF WP(C) 19810/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 22/5/2018 EXHIBIT P1(A) COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 23/5/2018 EXHIBIT P2 COPY OF ORDER IN WPC NO.11335/2018 OF THIS HON'BLE COURT DATED 4/4/2018

WPC Nos.18757/2018 & conn.cases 23 APPENDIX OF WP(C) 20915/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 10/5/2018. EXHIBIT P2 COPY OF ORDER IN WP(C) NO.14383/18 OF THIS HON'BLE COURT. DATED 27/4/2018. WPC Nos.18757/2018 & conn.cases 24 APPENDIX OF WP(C) 22169/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF NOTICE DATED 15/5/2018 ISSUED BY 4TH RESPONDENT. EXHIBIT P2:OF ORDER DATED 27/4/2018 IN WP(C)NO.14625/2018. WPC Nos.18757/2018 & conn.cases 25 APPENDIX OF WP(C) 22314/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE PENALTY ORDER DTD.31.3.2018 PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P2:OF INTERIM ORDER DATED 4/4/2018 PASSED BY THIS COURT IN WP(C)NO.11335/2018. EXHIBIT P2AOF THE INTERIM ORDER DTD.27/6/2018 PASSED BY THIS OURT IN WPC NO.20934 OF 2018

WPC Nos.18757/2018 & conn.cases 26 APPENDIX OF WP(C) 22555/2018 PETITIONER'S/S EXHIBITS: EXT.P1OF THE ASSESSMENT ORDER NO.32041897975/2011-12 DATED 13/06/2018 ISSUED BY THE 1ST RESPONDENT.113313 EXT.P2OF THE ASSESSMENT ORDER NO.32041897975/2012-13 DATED 13/06/2018 ISSUED BY THE 1ST RESPONDENT. EXT.P3OF THE ASSESSMENT ORDER NO.32041897975/2013-14 DATED 13/06/2018 ISSUED BY THE 1ST RESPONDENT. EXT.P4OF THE NOTICE NO.32041897975/2014-15 DATED 12/04/2018 ISSUED BY THE 1ST RESPONDENT. EXT.P5OF THE NOTICE ORDER NO.32041897975/2015-16 DATED 12/04/2018 ISSUED BY THE 1ST RESPONDENT. EXT.P6OF THE NOTICE NO.32041897975/2016-17 DATED 12/04/2018 ISSUED BY THE 1ST RESPONDENT. EXT.P7OF THE REVISED NOTICE NO.32041897975/2014-15 DATED 08/06/2018 ISSUED BY THE 1ST RESPONDENT. EXT.P8OF THE REVISED NOTICE NO.32041897975/2015-16 DATED 08/06/2018 ISSUED BY THE 1ST RESPONDENT. EXT.P9OF THE REVISED NOTICE NO.32041897975/2016-17 DATED 08/06/2018 ISSUED BY THE 1ST RESPONDENT.

WPC Nos.18757/2018 & conn.cases 27 APPENDIX OF WP(C) 23046/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 EXHIBIT P1 THE PHOTOCOPY OF ORDER NO.32050563434/2016-2017 DATED 24.05.2018 OF THE 4TH RESPONDENT EXHIBIT P2 EXHIBIT P2 THE NOTICE OF DEMAND NO.32050563434/2016-2017 DATED 24.05.2016 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT EXHIBIT P3 EXHIBIT P3 THE PHOTOCOPY OF ORDER NO.3205056343/2015-2016 DATED 25.05.2018 EXHIBIT P4 EXHIBIT P4 THE NOTICE OF DEMAND NO.32050563434/2015-2016 DATED 25.05.2018 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT EXHIBIT P5 EXHIBIT P5 THE PHOTOCOPY OF ORDER NO.32050563434/2014-2015 DATED 26.05.2018 OF THE 4TH RESPONDENT EXHIBIT P6 EXHIBIT P6 THE NOTICE OF DEMAND NO.32050563434 DATED 26.05.2018 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT.

WPC Nos.18757/2018 & conn.cases 28 APPENDIX OF WP(C) 24547/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1: COPY OF ANNUAL RETURN FOR THE YEAR 2016-17. EXIBIT-P2: COPY OF ORDER DATED 31.05.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) OF THE YEAR 2016-17. EXHIBIT-P3: COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.13552 OF 2018. WPC Nos.18757/2018 & conn.cases 29 APPENDIX OF WP(C) 24730/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:-OF THE ASSESSMENT ORDER NO. 32081382156/2016-17 DATED 05-06-2018

WPC Nos.18757/2018 & conn.cases 30 APPENDIX OF WP(C) 24733/2018 PETITIONER'S/S EXHIBITS: EXT.P1 - COPY OF ANNUAL RETURN FOR THE YEAR 2016-17 DATED 12-05-2017. EXT. P2 - COPY OF ASSESSMENT ORDER DATED 16-06-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-2017. EXT. P3 - COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO.13552 OF 2018. CSS/

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