Arun V. Nair vs. State Tax Officer - Kerala High Court, 11 January 2019

Heard together (2 matters)

W.P.(C) No.34331/2018

TC4/21

Read from the judgment's own cause title. This page is filed under one of them.

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. 34331 of 2018 PETITIONER/S: ARUN V. NAIR AGED 30 YEARS PROPRIETOR, M/S VAG TRADE LINK, PANAYAM, PANAYAMUTTOM P.O., THIRUVANANTHAPURAM BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.K.SUNDAR SRI.V.SATHEESH (S-3495) RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, NEDUMANGADM THIRUVANANTHAPURAM - 695004 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM 695 002 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001 W.P.(C) No.34331/2018 & Conn. Cases -2- 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).30057/2018, WP(C).31054/2018, WP(C).31055/2018, WP(C).31057/2018, WP(C).31333/2018, WP(C).31733/2018, WP(C).31735/2018, WP(C).31739/2018, WP(C).31851/2018, WP(C).32137/2018, WP(C).32731/2018, WP(C).32935/2018, WP(C).32937/2018, WP(C).33140/2018, WP(C).33736/2018, WP(C).33738/2018, WP(C).33935/2018, WP(C).34133/2018, WP(C).34139/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34331/2018 & Conn. Cases -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 30057 of 2018 PETITIONER/S: AMARDEEP-DIYA EYE CARE PVT.LTD PUJA TC4/2141(1) MARAPALAM, PATTOM THIRUVANANTHAPURAM - 695004 REPRESENTED BY ITS DIRECTOR B JAYAPRAKASH BY ADVS. S. ANILKUMAR SRI.M.RAJAGOPALAN RESPONDENT/S: 1 STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER SGST DEPT. 3RD CIRCLE TAX TOWERS KARAMANA, THIRUVANANTHAPURAM, PIN-695002 695002 2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. W.P.(C) No.34331/2018 & Conn. Cases -4- 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).32937/2018, WP(C).33140/2018, WP(C).32935/2018, WP(C).32137/2018, WP(C).31739/2018, WP(C).31735/2018, WP(C).31733/2018, WP(C).31333/2018, WP(C).33738/2018, WP(C).33736/2018, WP(C).31057/2018, WP(C).31055/2018, WP(C).31054/2018, WP(C).32731/2018, WP(C).34139/2018, WP(C).34133/2018, WP(C).31851/2018, WP(C).34331/2018, WP(C).33935/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34331/2018 & Conn. Cases -5- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 31054 of 2018 PETITIONER/S: M/S. OCEAN SPARKLE LTD INDIAN CHAMBER BUILDING, 24/459, WILLINGTON ISLAND, KOCHI - 24, ERNAKULAM DISTRICT, REPRESENTED BY ITS TECHNICAL MANAGER AND POWER OF ATTORNEY HOLDER, CHANDRAN BY ADV. SRI.BOBBY JOHN RESPONDENT/S: 1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM - 695 002 2 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. W.P.(C) No.34331/2018 & Conn. Cases -6- 3 THE STATE TAX OFFICER (WORKS CONTRACT), O/O.DEPUTY COMMISSIONER, MATTANCHERY, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM DISTRICT. 4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT(REVENUE) CENTRAL SECRETARIAT, 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).32937/2018, WP(C).33140/2018, WP(C).32935/2018, WP(C).32137/2018, WP(C).31739/2018, WP(C).31735/2018, WP(C).31733/2018, WP(C).31333/2018, WP(C).30057/2018, WP(C).33738/2018, WP(C).33736/2018, WP(C).31057/2018, WP(C).31055/2018, WP(C).32731/2018, WP(C).34139/2018, WP(C).34133/2018, WP(C).31851/2018, WP(C).34331/2018, WP(C).33935/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34331/2018 & 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. 31055 of 2018 PETITIONER/S: M/S.KORIAN GRANITE INDUSTRY AKAVANDA, MANNUR WEST, MANNUR PO, PALAKKAD DISTRICT REPRESENTED BY P.A. ASSANAR, MG. PARTNER BY ADVS. SRI.P.S.SOMAN S. SUDHEER T. RADHAMONY RESPONDENT/S: 1 STATE TAX OFFICER 1ST CIRCLE, SGST DEPARTMENT, PALAKKAD, TAX COMPLEX, PALAKKAD 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 001. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. W.P.(C) No.34331/2018 & Conn. Cases -8- 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE , GOVERNMENT OF INDIA, NEW DELHI - 110 001. BY ADV. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE &AMP; CUSTOMS 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).32937/2018, WP(C).33140/2018, WP(C).32935/2018, WP(C).32137/2018, WP(C).31739/2018, WP(C).31735/2018, WP(C).31733/2018, WP(C).31333/2018, WP(C).30057/2018, WP(C).33738/2018, WP(C).33736/2018, WP(C).31057/2018, WP(C).31054/2018, WP(C).32731/2018, WP(C).34139/2018, WP(C).34133/2018, WP(C).31851/2018, WP(C).34331/2018, WP(C).33935/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34331/2018 & Conn. Cases -9- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 31057 of 2018 PETITIONER/S: M/S.UNITECH POWER SOLUTIONS INDIA LTD. MASJID ROAD, ALUVA -683101 REPRESENTED BY ITS MANAGING DIRECTOR, JOHN ZACHARIAH BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES, ALUVA - 683101 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. W.P.(C) No.34331/2018 & Conn. Cases -10- 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).32937/2018, WP(C).33140/2018, WP(C).32935/2018, WP(C).32137/2018, WP(C).31739/2018, WP(C).31735/2018, WP(C).31733/2018, WP(C).31333/2018, WP(C).30057/2018, WP(C).33738/2018, WP(C).33736/2018, WP(C).31055/2018, WP(C).31054/2018, WP(C).32731/2018, WP(C).34139/2018, WP(C).34133/2018, WP(C).31851/2018, WP(C).34331/2018, WP(C).33935/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34331/2018 & 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. 31333 of 2018 PETITIONER/S: M/S.UNITECH MACHINES LTD. VI/ 25 A, OPP. WATER TANK, KANJIKODE, PALAKKAD, REPRESENTED BY ARJUN SINGH, DGM COMMERCIAL. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER (WC) STATE GST DEPARTMENT PALAKKAD -678001 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. W.P.(C) No.34331/2018 & Conn. Cases -12- 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).32937/2018, WP(C).33140/2018, WP(C).32935/2018, WP(C).32137/2018, WP(C).31739/2018, WP(C).31735/2018, WP(C).31733/2018, WP(C).30057/2018, WP(C).33738/2018, WP(C).33736/2018, WP(C).31057/2018, WP(C).31055/2018, WP(C).31054/2018, WP(C).32731/2018, WP(C).34139/2018, WP(C).34133/2018, WP(C).31851/2018, WP(C).34331/2018, WP(C).33935/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34331/2018 & 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. 31733 of 2018 PETITIONER/S: PLATINUM SUPERSTRUCTURE PVT. LTD., D-36/2176,PLATINUM HOUSE, KALOOR- KADAVANTHRA ROAD, KOCHI, PIN-682020, REPRESENTED BY ITS MANAGING DIRECTOR, SRI. B. RAJAGOPAL. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (WORKS CONTRACT) O/O THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, 9TH FLOOR, REVENUE TOWER, ERNAKULAM, COCHIN-11. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM- 695 002. W.P.(C) No.34331/2018 & Conn. Cases -14- 3 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN- 695 002. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI- 110 001. 5 THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM AT TAX COMPLEX, PERUMANOOR, ERNAKULAM, PIN- 682 015. BY ADV. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE &AMP; CUSTOMS 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).32937/2018, WP(C).33140/2018, WP(C).32935/2018, WP(C).32137/2018, WP(C).31739/2018, WP(C).31735/2018, WP(C).31333/2018, WP(C).30057/2018, WP(C).33738/2018, WP(C).33736/2018, WP(C).31057/2018, WP(C).31055/2018, WP(C).31054/2018, WP(C).32731/2018, WP(C).34139/2018, WP(C).34133/2018, WP(C).31851/2018, WP(C).34331/2018, WP(C).33935/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34331/2018 & 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. 31735 of 2018 PETITIONER/S: PRAMOD DISTRIBUTORS NAMBARUVIKALA, ALUMKADAVU P.O. KOLLAM DISTRICT, REPRESENTED BY ITS PROPRIETOR PRAMOD BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE STATE TAX OFFICER-II SGST DEPARTMENT, KARUNAGAPPALLY, KOLLAM DISTRICT, PIN- 690518 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. W.P.(C) No.34331/2018 & Conn. Cases -16- 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).32937/2018, WP(C).33140/2018, WP(C).32935/2018, WP(C).32137/2018, WP(C).31739/2018, WP(C).31733/2018, WP(C).31333/2018, WP(C).30057/2018, WP(C).33738/2018, WP(C).33736/2018, WP(C).31057/2018, WP(C).31055/2018, WP(C).31054/2018, WP(C).32731/2018, WP(C).34139/2018, WP(C).34133/2018, WP(C).31851/2018, WP(C).34331/2018, WP(C).33935/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34331/2018 & Conn. Cases -17- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 31739 of 2018 PETITIONER/S: SREELAKSHMI ENERGY SYSTEMS PVT. LTD. 50/174 A-1, PONEVAZHI ROAD, EDAPPALLY P.O, KOCHI-682024, REPRESENTED BY SRI. A.T VENUGOPAL, MANAGING DIRECTOR BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 ASSISTANT COMMISSIONER WORKS CONTRACT, OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, 9TH FLOOR, REVENUE TOWER, ERNAKULAM, KOCHI-682011 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM 695 002. W.P.(C) No.34331/2018 & Conn. Cases -18- 3 STATE OF KERALA, REPRESENTED BY ITS SECRTARY 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).32937/2018, WP(C).33140/2018, WP(C).32935/2018, WP(C).32137/2018, WP(C).31735/2018, WP(C).31733/2018, WP(C).31333/2018, WP(C).30057/2018, WP(C).33738/2018, WP(C).33736/2018, WP(C).31057/2018, WP(C).31055/2018, WP(C).31054/2018, WP(C).32731/2018, WP(C).34139/2018, WP(C).34133/2018, WP(C).31851/2018, WP(C).34331/2018, WP(C).33935/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34331/2018 & Conn. Cases -19- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 31851 of 2018 PETITIONER/S: P.U GEORGE S/O UDUPPU, AGED 64,PROPRIETOR, M/S UNION STATIONERY, DOOR NO.26/41, BIG BAZAR, PALAKKAD BY ADVS. SRI.VINOD RAVINDRANATH SMT.MEENA.A. RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN- 695001 2 STATE TAX OFFICER, SGST DEPARTMENT, KERALA,1ST CIRCLE, PALAKKAD, PIN- 678001. 3 COMMISSIONER OF KERALA STATE GST, KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM,PIN-695002. W.P.(C) No.34331/2018 & Conn. Cases -20- 4 GOODS AND SERVICE TAX COUNCIL, GOVT.OF INDIA, OFFICE OF THE GST COUNCIL, SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANAPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110001, REP.BY ITS ADDL.SECRETARY. BY 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).32937/2018, WP(C).33140/2018, WP(C).32935/2018, WP(C).32137/2018, WP(C).31739/2018, WP(C).31735/2018, WP(C).31733/2018, WP(C).31333/2018, WP(C).30057/2018, WP(C).33738/2018, WP(C).33736/2018, WP(C).31057/2018, WP(C).31055/2018, WP(C).31054/2018, WP(C).32731/2018, WP(C).34139/2018, WP(C).34133/2018, WP(C).34331/2018, WP(C).33935/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34331/2018 & Conn. Cases -21- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 32137 of 2018 PETITIONER/S: CHANDRASENAN AGED 57 YEARS PROPRIETOR, KRIPA AGENCIES, KALLELIBHAGOM, KARUNAGAPPALLY, KOLLAM DISTRICT, PIN - 690 518. BY ADVS. S.ANILKUMAR SRI.M.RAJAGOPAL RESPONDENT/S: 1 STATE TAX OFFICER SGST DEPARTMENT, KARUNAGAPPALLY, KOLLAM DISTRICT, PIN - 690 518. 2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. W.P.(C) No.34331/2018 & Conn. Cases -22- 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).32937/2018, WP(C).33140/2018, WP(C).32935/2018, WP(C).31739/2018, WP(C).31735/2018, WP(C).31733/2018, WP(C).31333/2018, WP(C).30057/2018, WP(C).33738/2018, WP(C).33736/2018, WP(C).31057/2018, WP(C).31055/2018, WP(C).31054/2018, WP(C).32731/2018, WP(C).34139/2018, WP(C).34133/2018, WP(C).31851/2018, WP(C).34331/2018, WP(C).33935/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34331/2018 & Conn. Cases -23- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 32731 of 2018 PETITIONER/S: M/S.PAVANAPURI BUILDERS XXI/663 J, 1ST FLOOR, SREELAKSHMI SHOPPING COMPLEX, STATUE, FORT, THRIPUNITHURA- 682 301, ERNAKULAM DISTRICT, REPRESENED BY ITS EXECUTIVE PARTNER, SRI.B. MADHAVAN NAIR BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF STATE TAX FORMERLY ASSISTANT COMMISSIONER (WORKS CONTRACT), STATE GOODS AND SERVICES TAX DEPARTMENT, WORKS CONTRACT, ERNAKULAM, COCHIN-682 018 2 THE COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 022. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. W.P.(C) No.34331/2018 & Conn. Cases -24- 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. 5 UNION OF INDIA MINISTRY OF LAW AND JUSTICE (LEGISLATIVE DEPARTMENT), GOVERNMENT OF INDIA, NEW DELHI - 110 001, REPRESENTED BY SECRETARY TO THE GOVERNMENT OF INDIA. 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).32937/2018, WP(C).33140/2018, WP(C).32935/2018, WP(C).32137/2018, WP(C).31739/2018, WP(C).31735/2018, WP(C).31733/2018, WP(C).31333/2018, WP(C).30057/2018, WP(C).33738/2018, WP(C).33736/2018, WP(C).31057/2018, WP(C).31055/2018, WP(C).31054/2018, WP(C).34139/2018, WP(C).34133/2018, WP(C).31851/2018, WP(C).34331/2018, WP(C).33935/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34331/2018 & Conn. Cases -25- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 32935 of 2018 PETITIONER/S: M/S. KNG BROTHERS, CHERTHALA REPRESENTED BY ITS PARTNER, SUDHEENJI PAI K.G. BY ADVS. SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV SMT.O.A.NURIYA RAMAN JANARDHANAN RESPONDENT/S: 1 THE STATE TAX OFFICER SGST DEPARTMENT, CHERTHALA- 688 530. 2 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. W.P.(C) No.34331/2018 & Conn. Cases -26- 4 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).32937/2018, WP(C).33140/2018, WP(C).32137/2018, WP(C).31739/2018, WP(C).31735/2018, WP(C).31733/2018, WP(C).31333/2018, WP(C).30057/2018, WP(C).33738/2018, WP(C).33736/2018, WP(C).31057/2018, WP(C).31055/2018, WP(C).31054/2018, WP(C).32731/2018, WP(C).34139/2018, WP(C).34133/2018, WP(C).31851/2018, WP(C).34331/2018, WP(C).33935/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34331/2018 & Conn. Cases -27- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 32937 of 2018 PETITIONER/S: ALEX JOSEPH AGED 53 YEARS KUZHIKANNIYIL HOUSE, THAZHAVAMKUNNU P.O, KALLOORKAD, PIN 686668. BY ADVS. SRI.K.S.HARIHARAN NAIR SMT.HARIMA HARIHARAN RESPONDENT/S: 1 THE STATE TAX OFFICER (IB) O/O. THE STATE TAX OFFICER (IB), MATTANCHERRY AT ALUVA - 683101. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 W.P.(C) No.34331/2018 & Conn. Cases -28- 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).33140/2018, WP(C).32935/2018, WP(C).32137/2018, WP(C).31739/2018, WP(C).31735/2018, WP(C).31733/2018, WP(C).31333/2018, WP(C).30057/2018, WP(C).33738/2018, WP(C).33736/2018, WP(C).31057/2018, WP(C).31055/2018, WP(C).31054/2018, WP(C).32731/2018, WP(C).34139/2018, WP(C).34133/2018, WP(C).31851/2018, WP(C).34331/2018, WP(C).33935/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34331/2018 & Conn. Cases -29- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 33140 of 2018 PETITIONER/S: M/S.KANS WEDDING CENTRE KAIPAMANGALAM P O., MOONUPEEDIKA, THRISSUR REPRESENTED BY ITS MANAGING PARTNER- K A NIYAS BY ADV. SRI.K.I.MAYANKUTTY MATHER RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM 695001 2 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE AND FINANCE, NEW DELHI-110 001 3 COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 001 4 ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX COMPLEX, POOTHOLE, TRICHUR-680004 W.P.(C) No.34331/2018 & Conn. Cases -30- ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).32937/2018, WP(C).32935/2018, WP(C).32137/2018, WP(C).31739/2018, WP(C).31735/2018, WP(C).31733/2018, WP(C).31333/2018, WP(C).30057/2018, WP(C).33738/2018, WP(C).33736/2018, WP(C).31057/2018, WP(C).31055/2018, WP(C).31054/2018, WP(C).32731/2018, WP(C).34139/2018, WP(C).34133/2018, WP(C).31851/2018, WP(C).34331/2018, WP(C).33935/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34331/2018 & Conn. Cases -31- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 33736 of 2018 PETITIONER/S: K.ANGURAJ AGED 50 YEARS PROPRIETOR, M/S ANGU TRADERS, V/28, KODUVAYUR- KUZHALMANNAM ROAD, CHUKKAMAKUNNAM, MAHALIKUDAM, THENKURISSI P O, PALAKKAD-678671 BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASST. COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, PALAKKAD-678001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTRHAPURAM-695001. 3 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. W.P.(C) No.34331/2018 & Conn. Cases -32- 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).32937/2018, WP(C).33140/2018, WP(C).32935/2018, WP(C).32137/2018, WP(C).31739/2018, WP(C).31735/2018, WP(C).31733/2018, WP(C).31333/2018, WP(C).30057/2018, WP(C).33738/2018, WP(C).31057/2018, WP(C).31055/2018, WP(C).31054/2018, WP(C).32731/2018, WP(C).34139/2018, WP(C).34133/2018, WP(C).31851/2018, WP(C).34331/2018, WP(C).33935/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34331/2018 & Conn. Cases -33- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 33738 of 2018 PETITIONER/S: SHAJI GEORGE AGED 46 YEARS S/O.GEORGE, AENANICKAL (H), PANAMKARA, KADAVOOR P.O., ERNAKULAM-686671. BY ADVS. SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV SMT.O.A.NURIYA RESPONDENT/S: 1 THE STATE TAX OFFICER (IB) SGST DEPARTMENT, MATTANCHERRY AT ALUVA - 683101. 2 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. W.P.(C) No.34331/2018 & Conn. Cases -34- 4 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. BY ADV. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE &AMP; CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).32937/2018, WP(C).33140/2018, WP(C).32935/2018, WP(C).32137/2018, WP(C).31739/2018, WP(C).31735/2018, WP(C).31733/2018, WP(C).31333/2018, WP(C).30057/2018, WP(C).33736/2018, WP(C).31057/2018, WP(C).31055/2018, WP(C).31054/2018, WP(C).32731/2018, WP(C).34139/2018, WP(C).34133/2018, WP(C).31851/2018, WP(C).34331/2018, WP(C).33935/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34331/2018 & Conn. Cases -35- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 33935 of 2018 PETITIONER/S: BIJU JACOB AGED 54 YEARS S/O. LATE P.T. CHACKO, PROPRIETOR, PTC READYMIX CONCRETE, PTC TOWERS, SS KOVIL ROAD, THAMPANOOR, THIRUVANANTHAPURAM BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA SRI.E.C.AHAMED FAZIL RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE STATE GOODS AND SERVICE TAX, TAX TOWER, IIND FLOOR, KARAMANA, THIRUVANANTHAPURAM - 695 002. 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT , TAX TOWERS, THIRUVANANTHAPURAM 695 001 W.P.(C) No.34331/2018 & Conn. Cases -36- 3 THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM 695 001 4 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001 5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, 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).32937/2018, WP(C).33140/2018, WP(C).32935/2018, WP(C).32137/2018, WP(C).31739/2018, WP(C).31735/2018, WP(C).31733/2018, WP(C).31333/2018, WP(C).30057/2018, WP(C).33738/2018, WP(C).33736/2018, WP(C).31057/2018, WP(C).31055/2018, WP(C).31054/2018, WP(C).32731/2018, WP(C).34139/2018, WP(C).34133/2018, WP(C).31851/2018, WP(C).34331/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34331/2018 & Conn. Cases -37- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 34133 of 2018 PETITIONER/S: M/S.GAZAL BUILDERS 5/3403 C 32(2), SPACE MALL, MAVOOR ROAD, KOZHIKODE, KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER MR.MUJEEB RAHMAN BY ADVS. SMT.M.K.HAJARA SRI.C.RAMACHANDRAN RESPONDENT/S: 1 THE STATE TAX OFFICER WORKS CONTRACT, S.G.ST.DEPARTMENT, KOZHIKODE AND OTHERS 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002. 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695002. W.P.(C) No.34331/2018 & Conn. Cases -38- 4 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 5 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. BY ADV. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE &AMP; CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).32937/2018, WP(C).33140/2018, WP(C).32935/2018, WP(C).32137/2018, WP(C).31739/2018, WP(C).31735/2018, WP(C).31733/2018, WP(C).31333/2018, WP(C).30057/2018, WP(C).33738/2018, WP(C).33736/2018, WP(C).31057/2018, WP(C).31055/2018, WP(C).31054/2018, WP(C).32731/2018, WP(C).34139/2018, WP(C).31851/2018, WP(C).34331/2018, WP(C).33935/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34331/2018 & Conn. Cases -39- 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. 34139 of 2018 PETITIONER/S: M/S.GLOBAL ENGINEERING CONSTRUCTION COMPANY KINASSERY, POKKUNNU, KOZHIKODE, REPRESENTED BY ITS PARTNER SRI.SADHIK K.P. BY ADV. SRI.RAJESH NAMBIAR RESPONDENT/S: 1 THE STATE TAX OFFICER (IB) O/O OF THE DY.COMMISSIONER (INT), SGST DEPARTMENT, KOZHIKODE, PIN 670038. 2 THE STATE TAX OFFICER(WORKS CONTRACT) SGST DEPARTMENT, KOZHIKODE,PIN-670038. 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 4 STATE OF KERALA, REP.BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANATHAPURAM-695001. W.P.(C) No.34331/2018 & Conn. Cases -40- 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).32937/2018, WP(C).33140/2018, WP(C).32935/2018, WP(C).32137/2018, WP(C).31739/2018, WP(C).31735/2018, WP(C).31733/2018, WP(C).31333/2018, WP(C).30057/2018, WP(C).33738/2018, WP(C).33736/2018, WP(C).31057/2018, WP(C).31055/2018, WP(C).31054/2018, WP(C).32731/2018, WP(C).34133/2018, WP(C).31851/2018, WP(C).34331/2018, WP(C).33935/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34331/2018 & Conn. Cases -41-

J U D G M E N T [ WP(C) 34331/2018 ,WP(C).30057/2018 ,WP(C).31054/2018 ,WP(C).31055/2018 ,WP(C).31057/2018 ,WP(C).31333/2018 ,WP(C).31733/2018 ,WP(C).31735/2018 ,WP(C).31739/2018 ,WP(C).31851/2018 ,WP(C).32137/2018 ,WP(C).32731/2018 ,WP(C).32935/2018 ,WP(C).32937/2018 ,WP(C).33140/2018 ,WP(C).33736/2018 ,WP(C).33738/2018 ,WP(C).33935/2018 ,WP(C).34133/2018 ,WP(C).34139/2018 ] In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken.

All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P. (C) No.11335 of 2018 and connected cases. I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above. DAMA SESHADRI NAIDU JUDGE JJJ -42- APPENDIX OF WP(C) 34331/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32011004136/2015-16 DATED 29-08-2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF 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) 30057/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 17.8.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14. EXHIBIT P1 A COPY OF NOTICE DATED 17.8.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15 EXHIBIT P2 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018. -44- APPENDIX OF WP(C) 31054/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 23.7.2018, ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE INTERIM ORDER DATED 4.4.2018, PASSED BY THIS HON'BLE COURT IN EXHIBIT P2 AOF THE INTERIM ORDER DATED 30.8.2018, PASSED BY THIS HON'BLE COURT IN WPC.NO.28579/2018. -45- APPENDIX OF WP(C) 31055/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER NO.320090596075/2014-15 DATED 24.11.2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.11335/2018 DATED 04.04.2018 -46- APPENDIX OF WP(C) 31057/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-2015 DATED 30.10.2017. EXHIBIT P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 18.5.2018. -47- APPENDIX OF WP(C) 31333/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. -48- APPENDIX OF WP(C) 31733/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE ISSUED UNDER SEC.25(1) OF THE KVAT ACT, BY THE 1ST RESPONDENT DATED 14.09.2018 FOR THE YEAR 2012-2013. EXHIBIT P2OF THE NOTICE ISSUED UNDER SEC.25(1) OF THE KVAT ACT, BY THE 1ST RESPONDENT DATED 14.09.2018 FOR THE YEAR 2013-2014. -49- APPENDIX OF WP(C) 31735/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 30.6.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14. EXHIBIT P2 COPY OF NOTICE DATED 08.6.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C)NO.13552 OF 2018. -50- APPENDIX OF WP(C) 31739/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE NO 32072064794/2011-12 DATED 1-09-2018 ISSUED BY THE 1ST RESPONDENT.

-51- APPENDIX OF WP(C) 31851/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 23.8.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT 2003. -52- APPENDIX OF WP(C) 32137/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 00.08.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WP(C)NO.13552 OF 2018. -53- APPENDIX OF WP(C) 32731/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 PETITIONER FOR THE YEAR 2011-12 BY 1ST RESPONDENT UNDER THE KVAT ACT 2003, PROPOSING BEST JUDGMENT ASSESSMENT WITHOUT CONSIDERING THE REQUEST FOR REVISED RETURN. EXHIBIT P1 A PETITIONER FOR THE YEAR 2012-13 BY 1ST RESPONDENT UNDER THE KVAT ACT 2003, PROPOSING BEST JUDGMENT ASSESSMENT WITHOUT CONSIDERING THE REQUEST FOR REVISED RETURN. EXHIBIT P2OF JUDGMENT DATED 09/02/2016 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO.4142 OF 2016 IN QUASHING EXT.P1 AND P1(A) WITH A DIRECTION TO PROVIDE REVISED RETURN FACILITY SOUTH FOR PENDING BEFORE 1ST RESPONDENT. EXHIBIT P3OF REVISED RETURN SUBMITTED BY PETITIONER FOR THE YEAR 2011-12, IN ACCORDANCE FACILITY PROVIDED BY 1ST RESPONDENT, AS DIRECTED IN EXT.P2 JUDGMENT. EXHIBIT P3 AOF REVISED RETURN SUBMITTED BY PETITIONER FOR THE YEAR 2012-13, IN ACCORDANCE FACILITY PROVIDED BY 1ST RESPONDENT, AS DIRECTED IN EXT.P2 JUGMENT. EXHIBIT P4OF NOTICE U/S 25(1) OF THE KVAT ACT 2003 DATED 07/08/2018 FOR 2011-12 ISSUED BY 1ST RESPONDENT WITH NEW AND FRESH REASONING PROPOSING ASSESSMENT FOR 2011-12, WITHOUT PROPER JURI ICTION.

-54- EXHIBIT P4 AOF NOTICE U/S.95 OF THE KVAT ACT DATED 24/09/2018 FOR 2012-13 ISSUED BY 1ST RESPONDENT REFERRING TO EXT.P1(A) NOTICE QUASHED BY THIS HON'BLE COURTS, WITHOUT PROPER JURI ICTION. EXHIBIT P5OF EXTRAORDINARY GAZETTE OF INDIA DATED 08/09/2016 PUBLISHED BY 4TH RESPONDENT FOR 101ST AMENDMENT ACT 2016 MADE IN CONSTITUTION OF INDIA. EXHIBIT P6OF INTERIM ORDER DATED 04/04/2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO.11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE, AS ON COMPLETION OF PROCEEDINGS UNDER KVAT ACT 2003. -55- APPENDIX OF WP(C) 32935/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 25.09.2018. -56- APPENDIX OF WP(C) 32937/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF TADING, PROFIT & LOSS ACCOUNT AND BALANCE SHEET FOR THE YEAR 2013-14 EXHIBIT P2 COPY OF THE NOTICE DATED 25-08-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P3 COPY OF THE REPLY DATED 03.10.2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT AND ITS ENGLISH TRANSLATION EXHIBIT P4 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.13552 OF 2018 -57- APPENDIX OF WP(C) 33140/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER ISSUED BY THE COMMERCIAL TAX OFFICER. EXHIBIT P2OF THE ORDER OF THE APPELLATE ASSISTANT COMMISSIONER. EXHIBIT P3OF THE MODIFIED ASSESSMENT ORDER ISSUED BY THE 4TH RESPONDENT. EXHIBIT P4OF THE INTERIM ORDER PASSED IN W.P.(C) NO. 11335/2018 -58- APPENDIX OF WP(C) 33736/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. -59- APPENDIX OF WP(C) 33738/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 22/09/2018. -60- APPENDIX OF WP(C) 33935/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF NOTICE NO 32010889206 DATED 25-09- 2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2013-14 -61- APPENDIX OF WP(C) 34133/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PRE-ASSESSMENT NOTICE ISSUED UNDER SEC.25(1) FOR THE YEAR 2014-15 DATED 19.9.2018. EXHIBIT P2OF THE INTERIM ORDER IN WP(C)NO.13930 DATED 13.4.2018. -62- APPENDIX OF WP(C) 34139/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER DATED 10.7.2018 FOR THE YEAR 2013-14. EXHIBIT P2OF THE PRE-ASSESSMENT NOTICES DATED 6.9.2018 FOR THE YEAR 2012-13. EXHIBIT P3OF THE PRE-ASSESSMENT NOTICES DATED 6.9.2018 FOR THE YEAR 2013-14. EXHIBIT P4OF THE INTERIM ORDER DATED 4.4.2018 IN EXHIBIT P5OF THE INTERIM ORDER DATED 12.4.2018 IN WP(C)NO,13136/2018.