BharatTaxGST

M/S. Kavery Jewellers Kodakara vs. The State Tax Officer

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WP(C)/16623/2018HC KeralaGSTCNR KLHC01048211201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU56 pages
For Petitioner: SMT.S.K.DEVI, SRI.SANTHOSH P.ABRAHAMFor Respondent: SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND, CUSTOMS

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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. 17225 of 2018 PETITIONER: K.S.SUDHEER PROPRIETOR, KRISHNA JEWELLERY,CHALAKUDY - 680 307. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES,CHALAKUDY - 680 307. 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 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. BY ADVS. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS OTHER PRESENT: 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).14662/2018, WP(C).14663/2018, WP(C).14666/2018, WP(C).14729/2018, WP(C).14751/2018, WP(C).15024/2018, WP(C).16025/2018, WP(C).16035/2018, WP(C).16425/2018, WP(C).16621/2018, WP(C).16623/2018, WP(C).16624/2018, WP(C).17023/2018, WP(C).20433/2018, WP(C).20625/2018, WP(C).22633/2018, WP(C).23624/2018, WP(C).23834/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C).No. 17225 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. 14662 of 2018 PETITIONER: V.K.JOY, PROPRIETOR, ST.GEORGE HOLLOW BRICKS AND CEMENT PRODUCTS, KANJIKUZHY P.O., THALLAKANAM. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, CHERUTHONE AT IDUKKI-685602. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM-695002. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF KERALA, NEW DELHI-110001. OTHER PRESENT: 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).17225/2018, WP(C).23834/2018, 3 WP(C).No. 17225 of 2018 & CONN. CASES WP(C).23624/2018, WP(C).22633/2018, WP(C).20625/2018, WP(C).20433/2018, WP(C).17023/2018, WP(C).16621/2018, WP(C).16624/2018, WP(C).16623/2018, WP(C).16425/2018, WP(C).16035/2018, WP(C).16025/2018, WP(C).15024/2018, WP(C).14663/2018, WP(C).14666/2018, WP(C).14729/2018, WP(C).14751/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 4 WP(C).No. 17225 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. 14663 of 2018 PETITIONER: JAYAPRAKASH P.V., PROPRIETOR, J.P.AGENCIES, R.NO.1/782, PATTAMBI ROAD, KOOTTANAD, PALAKKAD. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE STATE TAX OFFICER, STATE TAX OFFICE, STATE GOODS AND SERVICE TAX DEPARTMENT, PATTAMBI, PALAKKAD (DIST)-679303. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM-695002. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. OTHER PRESENT: 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).17225/2018, WP(C).23834/2018, WP(C).23624/2018, WP(C).22633/2018, WP(C).20625/2018, WP(C).20433/2018, WP(C).17023/2018, WP(C).16621/2018, WP(C).16624/2018, WP(C).16623/2018, WP(C).16425/2018, 5 WP(C).No. 17225 of 2018 & CONN. CASES WP(C).16035/2018, WP(C).16025/2018, WP(C).15024/2018, WP(C).14662/2018, WP(C).14666/2018, WP(C).14729/2018, WP(C).14751/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 6 WP(C).No. 17225 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. 14666 of 2018 PETITIONER: K.Y.S TYRES, OPPO. AGRICULTURAL CO-OPERATIVE BANK, VELLOKUNNAM, MUVATTUPUZHA, ERNAKULAM-686669, REPRESENTED BY ITS PROPRIETOR SRI.K.Y.ABDUL RAHMAN. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX OFFICE, MINI CIVIL STATION, MUVATTUPUZHA-686669. 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. 4 THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA- 686669. OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. ADD. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. 7 WP(C).No. 17225 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).17225/2018, WP(C).23834/2018, WP(C).23624/2018, WP(C).22633/2018, WP(C).20625/2018, WP(C).20433/2018, WP(C).17023/2018, WP(C).16621/2018, WP(C).16624/2018, WP(C).16623/2018, WP(C).16425/2018, WP(C).16035/2018, WP(C).16025/2018, WP(C).15024/2018, WP(C).14662/2018, WP(C).14663/2018, WP(C).14729/2018, WP(C).14751/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 8 WP(C).No. 17225 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. 14729 of 2018 PETITIONER: M/S.KERALA FURNITURE CONSORTIUM (P) LTD, V11/311D, KODANAD -P.O. KURICHILAKAD,PERUMBAVOOR- 683544, RPERESENTED BY IT'S MANAGING DIRECTOR SRI. RAFI P.DEVASSY. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAXES, SPECIAL CIRCLE, S.G.S.T DEPARTMENT S.G.S.T DEPARTMENT, MINI CIVIL STATION,PERUMBAVOOR 683542 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 4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY IT'S 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 ADVS. SMT.O.M.SHALINA, CGC 9 WP(C).No. 17225 of 2018 & CONN. CASES SMT.PREETHA S. NAIR, 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. ADD. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).17225/2018, WP(C).23834/2018, WP(C).23624/2018, WP(C).22633/2018, WP(C).20625/2018, WP(C).20433/2018, WP(C).17023/2018, WP(C).16621/2018, WP(C).16624/2018, WP(C).16623/2018, WP(C).16425/2018, WP(C).16035/2018, WP(C).16025/2018, WP(C).15024/2018, WP(C).14662/2018, WP(C).14663/2018, WP(C).14666/2018, WP(C).14751/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 10 WP(C).No. 17225 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. 14751 of 2018 PETITIONER: EXCEL INTERNATIONAL, VADAKKEKKOTTA THRIPUNITHURA, KOCHI - 682 301. REPRESENTED BY UDAYA KUMAR MENON, POWER OF ATTORNEY HOLDER OF GEORGE OOMMEN, PROPRIETOR, EXCEL INTERNATIONAL. BY ADVS. SRI.K.M.CHERIAN SRI.P.M.GIRIJAVALLABHAN RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, 2ND CIRCLE THRIPUNITHURA, KOCHI - 682 301. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, 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 - 11O 001. BY ADVS. SMT.PREETHA S. NAIR, 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. SR. SC. SRI. SREELAL N. WARRIER 11 WP(C).No. 17225 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).17225/2018, WP(C).23834/2018, WP(C).23624/2018, WP(C).22633/2018, WP(C).20625/2018, WP(C).20433/2018, WP(C).17023/2018, WP(C).16621/2018, WP(C).16624/2018, WP(C).16623/2018, WP(C).16425/2018, WP(C).16035/2018, WP(C).16025/2018, WP(C).15024/2018, WP(C).14662/2018, WP(C).14663/2018, WP(C).14666/2018, WP(C).14729/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 12 WP(C).No. 17225 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. 15024 of 2018 PETITIONER: P.A. ABDUL AZEEZ, AGED 52 YEARS PROPRIETOR, MUGHAL JEWELLERY, TRIPRAYAR, THRISSUR. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER II, DEPARTMENT OF COMMERCIAL TAXES,CHAVAKKAD-680 307. 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 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 11O 001. BY ADV. SRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP CUSTOMS OTHER PRESENT: 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).17225/2018, WP(C).23834/2018, WP(C).23624/2018, WP(C).22633/2018, WP(C).20625/2018, WP(C).20433/2018, WP(C).17023/2018, WP(C).16621/2018, 13 WP(C).No. 17225 of 2018 & CONN. CASES WP(C).16624/2018, WP(C).16623/2018, WP(C).16425/2018, WP(C).16035/2018, WP(C).16025/2018, WP(C).14662/2018, WP(C).14663/2018, WP(C).14666/2018, WP(C).14729/2018, WP(C).14751/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 14 WP(C).No. 17225 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. 16025 of 2018 PETITIONER: BIOMED ELECTRONICS, 44/990-D,JANATHA ROAD SOUTH, PALARIVATTOM, REPRESENTED BY ITS PROPRIETRESS SMT. SUJATHA PILLAI. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, KALAMASSERY AT CIVIL STATION, KAKKANAD - 682030 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 BY ADVS. SMT.PREMLATHA K. NAIR, CGC OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. ADD. 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).17225/2018, WP(C).23834/2018, WP(C).23624/2018, WP(C).22633/2018, WP(C).20625/2018, 15 WP(C).No. 17225 of 2018 & CONN. CASES WP(C).20433/2018, WP(C).17023/2018, WP(C).16621/2018, WP(C).16624/2018, WP(C).16623/2018, WP(C).16425/2018, WP(C).16035/2018, WP(C).15024/2018, WP(C).14662/2018, WP(C).14663/2018, WP(C).14666/2018, WP(C).14729/2018, WP(C).14751/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 16 WP(C).No. 17225 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. 16035 of 2018 PETITIONER: TERRIN JOSE, M/S BIG C, PALA ROAD, ETTUMANOOR P.O., KOTTAYAM- DIST, PIN-686631. BY ADVS. SRI.S.SURESH BABU (CHERUNNIYOOR) SRI.AJI V.DEV SRI.KIRAN S.SEKHAR RESPONDENTS: 1 INTELLIGENCE OFFICER, SQUAD NO.V, S.G. & S.T. DEPARTMENT, NEAR PUBLIC LIBRARY, SASTHRI ROAD, KOTTAYAM DIST., PIN-686001. 2 THE STATE TAX OFFICER, S.G. S.T. DEPARTMENT ETTUMANOOR P.O., KOTTAYAM-695002. 3 THE STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695002. 4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 5 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. BY ADVS. GOVERNMENT PLEADER SRI.HARIDAS P.NAIR, CGC OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. 17 WP(C).No. 17225 of 2018 & CONN. CASES ADD. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).17225/2018, WP(C).23834/2018, WP(C).23624/2018, WP(C).22633/2018, WP(C).20625/2018, WP(C).20433/2018, WP(C).17023/2018, WP(C).16621/2018, WP(C).16624/2018, WP(C).16623/2018, WP(C).16425/2018, WP(C).16025/2018, WP(C).15024/2018, WP(C).14662/2018, WP(C).14663/2018, WP(C).14666/2018, WP(C).14729/2018, WP(C).14751/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 18 WP(C).No. 17225 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. 16425 of 2018 PETITIONER: DILEEPKUMAR P.S. AGED 50 YEARS PROPRIETOR, MALABAR ARMOURY,NEAR PUTHIYAPALAM, KALPATHY POST, PALAKKAD. BY ADVS. SRI.SAJAN VARGHEESE K. SRI.ABE RAJAN SRI.LIJU. M.P RESPONDENTS: 1 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT,DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM -695 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT,TAX TOWER, KARAMANA POST,THIRUVANANTHAPURAM. 3 STATE TAX OFFICER, SQUAD NO. 1, STATE GST DEPARTMENT,KEERALA, PALAKKAD. 4 THE CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NEW DELHI - 110 001. BY ADVS. SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. 19 WP(C).No. 17225 of 2018 & CONN. CASES 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).17225/2018, WP(C).23834/2018, WP(C).23624/2018, WP(C).22633/2018, WP(C).20625/2018, WP(C).20433/2018, WP(C).17023/2018, WP(C).16621/2018, WP(C).16624/2018, WP(C).16623/2018, WP(C).16035/2018, WP(C).16025/2018, WP(C).15024/2018, WP(C).14662/2018, WP(C).14663/2018, WP(C).14666/2018, WP(C).14729/2018, WP(C).14751/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 20 WP(C).No. 17225 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. 16621 of 2018 PETITIONER: AMPLE TECHNOLOGIES P.LTD, LULU SHOPPING MALL, EDAPPALLY, KOCHI - 682 024,REPRESENTED BY THE AUTHORISED SIGNATORYSRI.SIVASAILAM A. BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT,1ST CIRCLE, KALAMASSERY AT: KAKKANAD,KOCHI - 682 030. 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA,THIRUVANANTHAPURAM - 695 002. 3 STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM - 695 002. 4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY IT'S CHAIRMAN,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI - 110 001. 5 UNION OF INDIA, REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI - 110 001. 6 INSPECTING ASSISTANT COMMISSIONER S.G.S.T. DEPARTMENT,KAKKANAD, KOCHI - 682 030. 21 WP(C).No. 17225 of 2018 & CONN. CASES BY ADVS. SMT.H.SUBHALEKSHMI, CGC SMT.H.SUBHALEKSHMI CGC OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. ADD. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).17225/2018, WP(C).23834/2018, WP(C).23624/2018, WP(C).22633/2018, WP(C).20625/2018, WP(C).20433/2018, WP(C).17023/2018, WP(C).16624/2018, WP(C).16623/2018, WP(C).16425/2018, WP(C).16035/2018, WP(C).16025/2018, WP(C).15024/2018, WP(C).14662/2018, WP(C).14663/2018, WP(C).14666/2018, WP(C).14729/2018, WP(C).14751/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 22 WP(C).No. 17225 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. 16623 of 2018 PETITIONER: M/S. KAVERY JEWELLERS KODAKARA, REPRESENTED BY ITS MANAGING PARTNER, MANOHAR.E.A BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT,CHALAKUDY 680 307. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM 695 001. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM 695 001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110 001. BY ADVS. SMT.SHEELA DEVI.I., 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. SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23 WP(C).No. 17225 of 2018 & CONN. CASES 11.01.2019, ALONG WITH WP(C).17225/2018, WP(C).23834/2018, WP(C).23624/2018, WP(C).22633/2018, WP(C).20625/2018, WP(C).20433/2018, WP(C).17023/2018, WP(C).16621/2018, WP(C).16624/2018, WP(C).16425/2018, WP(C).16035/2018, WP(C).16025/2018, WP(C).15024/2018, WP(C).14662/2018, WP(C).14663/2018, WP(C).14666/2018, WP(C).14729/2018, WP(C).14751/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 24 WP(C).No. 17225 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. 16624 of 2018 PETITIONERS: POPULAR GRANITES, 4/49, OORAMANA P O,RAMAMANGALAM, ERNAKULAM DISTRICT,PIN-686663, REPRESENTED BY THE -MANAGING PARTNER SRI.A.N.SADASIVAN NAIR. BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT,MUVATTUPUZHA- 686661. 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA,THIRUVANANTHAPURAM-695002. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695002, 4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY ITS CHAIRMAN,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI-110001. 5 UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI- 110001. 6 INSPECTING ASSISTANT COMMISSIONER S.G.S.T. DEPARTMENT,MUVATTUPUZHA - 686661 25 WP(C).No. 17225 of 2018 & CONN. CASES OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. ADD. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).17225/2018, WP(C).23834/2018, WP(C).23624/2018, WP(C).22633/2018, WP(C).20625/2018, WP(C).20433/2018, WP(C).17023/2018, WP(C).16621/2018, WP(C).16623/2018, WP(C).16425/2018, WP(C).16035/2018, WP(C).16025/2018, WP(C).15024/2018, WP(C).14662/2018, WP(C).14663/2018, WP(C).14666/2018, WP(C).14729/2018, WP(C).14751/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 26 WP(C).No. 17225 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. 17023 of 2018 PETITIONER: P.P. MOHAMMEDKUTTY, AGED 63 YEARS PROPRIETOR, PANAKKAL RUBBER AGENCIES, KOPPAM, PATTAMBI. BY ADVS. SMT.S.K.DEVI SMT.P.K.MAYA DEVI RESPONDENTS: 1 THE ASST. COMMISSIONER OF STATE TAX, SPL. CIRCLE, STATE GST DEPARTMENT,PALAKKAD-678001. 2 THE SECRETARY, TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110001. OTHER PRESENT: 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).17225/2018, WP(C).23834/2018, WP(C).23624/2018, WP(C).22633/2018, WP(C).20625/2018, WP(C).20433/2018, WP(C).16621/2018, WP(C).16624/2018, WP(C).16623/2018, WP(C).16425/2018, WP(C).16035/2018, WP(C).16025/2018, WP(C).15024/2018, WP(C).14662/2018, WP(C).14663/2018, WP(C).14666/2018, WP(C).14729/2018, WP(C).14751/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 27 WP(C).No. 17225 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. 20433 of 2018 PETITIONER: M/S. S & J TRADERS, KUNNATHUSSERY HOUSE,CHERTHALA, ALAPPUZHA - 688 524,REPRESENTED BY ITS MANAGING PARTNER K.J. VARGHESE. BY ADVS. SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS RESPONDENTS: 1 THE STATE TAX OFFICER, (THE COMMERCIAL TAX OFFICER), COMMERCIAL TAXES, MINI-CIVIL STATION, CHERTHALA - 688 524. 2 THE SECRETARY, TAX DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 3 THE CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. OTHER PRESENT: 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).17225/2018, WP(C).23834/2018, WP(C).23624/2018, WP(C).22633/2018, WP(C).20625/2018, WP(C).17023/2018, WP(C).16621/2018, WP(C).16624/2018, WP(C).16623/2018, WP(C).16425/2018, WP(C).16035/2018, WP(C).16025/2018, WP(C).15024/2018, WP(C).14662/2018, 28 WP(C).No. 17225 of 2018 & CONN. CASES WP(C).14663/2018, WP(C).14666/2018, WP(C).14729/2018, WP(C).14751/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 29 WP(C).No. 17225 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. 20625 of 2018 PETITIONER M/S ECO TONES CAMPS PVT. LTD., MUTHUVANKUDY, SENGULAM P.O, IDUKKI DISTRICT, PIN 685 565, [TIN 320603404667], REPRESENTED BY ITS MANAGING DIRECTOR, MANOJ NARAYANAN, S/O. NARAYANAN, NELLITHANATH HOUSE, SENGULAM P.O, MUTHUVANKUDI 685 563. BY ADVS. SRI.S.SUDHEESH KUMAR SRI.JAISON JOSEPH(KOOTHATTUKULAM) RESPONDENTS: 1 UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 110 001. 2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 110 001. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM 695 002. 4 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM 695 002. 5 THE STATE TAX OFFICER (INTELLIGENCE), STATE GOODS AND SERVICES TAX DEPARTMENT, SQUAD NO.V, IDUKKI, AT RAJAKKAD PIN 685 566. BY ADVS. SRI.R.PRASANTH KUMAR, CGC 30 WP(C).No. 17225 of 2018 & CONN. CASES SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. ADD. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).17225/2018, WP(C).23834/2018, WP(C).23624/2018, WP(C).22633/2018, WP(C).20433/2018, WP(C).17023/2018, WP(C).16621/2018, WP(C).16624/2018, WP(C).16623/2018, WP(C).16425/2018, WP(C).16035/2018, WP(C).16025/2018, WP(C).15024/2018, WP(C).14662/2018, WP(C).14663/2018, WP(C).14666/2018, WP(C).14729/2018, WP(C).14751/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 31 WP(C).No. 17225 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. 22633 of 2018 PETITIONER: M/S.AUGUSTAN TEXTILE COLOURS PVT. LIMITED, MALAMPUZHA ROAD, KANJIKODE WEST P.O., PALAKKAD - 678 623, REPRESENTED BY ITS GENERAL MANAGER, MR. W.A. THAVAMOORTHY. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.P.GOPINATH (SR.) SRI.RAJA KANNAN RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, SPECIAL CIRCLE, PALAKKAD - 678 001. 3 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, (NOW STATE GOODS AND SERVICES TAX DEPARTMENT), PALAKKAD - 678 001. OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. 32 WP(C).No. 17225 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).17225/2018, WP(C).23834/2018, WP(C).23624/2018, WP(C).20625/2018, WP(C).20433/2018, WP(C).17023/2018, WP(C).16621/2018, WP(C).16624/2018, WP(C).16623/2018, WP(C).16425/2018, WP(C).16035/2018, WP(C).16025/2018, WP(C).15024/2018, WP(C).14662/2018, WP(C).14663/2018, WP(C).14666/2018, WP(C).14729/2018, WP(C).14751/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 33 WP(C).No. 17225 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. 23624 of 2018 PETITIONER: M/S.PLAKKATTU GRANITE INDUSTRIES (P) LTD., PAYYANAMON, KONNI.P.O., PATHANAMTHITTA DISTRICT, PIN – 689692 REPRESENTED BY IT'S MANAGING DIRECTOR JACOB THOMAS BY ADVS. SRI.S.SURESH BABU (CHERUNNIYOOR) SRI.AJI V.DEV RESPONDENTS: 1 THE STATE TAX OFFICER, DEPARTMENT OF GOODS AND SERVICE TAX, MINI-CIVIL STATION, PATHANAMTHITTA DISTRICT, PIN - 689645 2 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695002 3 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 4 THE UNION OF INDIA, REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. ADD. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).17225/2018, WP(C).23834/2018, WP(C).22633/2018, WP(C).20625/2018, WP(C).20433/2018, 34 WP(C).No. 17225 of 2018 & CONN. CASES WP(C).17023/2018, WP(C).16621/2018, WP(C).16624/2018, WP(C).16623/2018, WP(C).16425/2018, WP(C).16035/2018, WP(C).16025/2018, WP(C).15024/2018, WP(C).14662/2018, WP(C).14663/2018, WP(C).14666/2018, WP(C).14729/2018, WP(C).14751/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 35 WP(C).No. 17225 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. 23834 of 2018 PETITIONER: U.V. JOSE PROPRIETOR AGED 48 YEARS M/S.UKKENS CURTAIN FURNISHINGS,THAIKKATTUKARA,ALUVA,ERNAKULAM DISTRICT. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE ASST. COMMISSIONER (DEPUTATION) STATE GOODS AND SERVICE TAX DEPARTMENT,KERALA,SPECIAL CIRCLE,MATTANCHERY AT ALUVA-683101. 2 THE COMMISIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY,FINANCE DEPARTMENT,SECRETARIAT,THIRUVANANTHAPURAM-6950O1. 4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,ROOM NO.46,NORTH BLOCK,NEW DELHI-110001. OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. ADD. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. 36 WP(C).No. 17225 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).17225/2018, WP(C).23624/2018, WP(C).22633/2018, WP(C).20625/2018, WP(C).20433/2018, WP(C).17023/2018, WP(C).16621/2018, WP(C).16624/2018, WP(C).16623/2018, WP(C).16425/2018, WP(C).16035/2018, WP(C).16025/2018, WP(C).15024/2018, WP(C).14662/2018, WP(C).14663/2018, WP(C).14666/2018, WP(C).14729/2018, WP(C).14751/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 37 WP(C).No. 17225 of 2018 & CONN. CASES

JUDGMENT [ WP(C) 17225/2018 ,WP(C).14662/2018 ,WP(C).14663/2018 ,WP(C).14666/2018 ,WP(C).14729/2018 ,WP(C).14751/2018 ,WP(C).15024/2018 ,WP(C).16025/2018 ,WP(C).16035/2018 ,WP(C).16425/2018 ,WP(C).16621/2018 ,WP(C).16623/2018 ,WP(C).16624/2018 ,WP(C).17023/2018 ,WP(C).20433/2018 ,WP(C).20625/2018 ,WP(C).22633/2018 ,WP(C).23624/2018 ,WP(C).23834/2018 ] In this batch of writ petitions the petitioner 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 VPK JUDGE APPENDIX OF WP(C) 17225/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE NOTICE NO. 32080849918/2014-15 DATED 11.5.2018. EXHIBIT P2OF THE NOTICE NO. 32080849918/2015-16 DATED 11.5.2018. EXHIBIT P3OF THE NOTICE NO. 32080849918/2016-17 DATED 11.5.2018. APPENDIX OF WP(C) 14662/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 30.01.2018. EXHIBIT P2OF THE INTERIM ORDER IN W.P.(C)

EXHIBIT P3OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 30.01.2018. APPENDIX OF WP(C) 14663/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 20.03.2018. EXHIBIT P2OF THE INTERIM ORDER IN W.P.(C)

EXHIBIT P3OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 20.03.2018. APPENDIX OF WP(C) 14666/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2014-15 DATED 12.08.2015. EXHIBIT P2 COPY OF NOTICE DATED 21.10.2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P3 COPY OF REPLY DATED 02.11.2017 FILED BY THE PETITIONER. EXHIBIT P4 COPY OF ASSESSMENT ORDER DATED 29.12.2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P5 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.13552 OF 2018. EXHIBIT P6 COPY REVENUE RECOVERY NOTICE DATED 20.03.2018 ISSUED BY THE 4TH RESPONDENT.

APPENDIX OF WP(C) 14729/2018 PETITIONER'S EXHIBITS: EXHIBIT P1: AOF THE SHAW CAUSE NOTICE ISSUED U/S. 25(1) OF THE KVAT ACT FOR 2013-14 DATED :2/11/2017 EXHIBIT P1(A): AOF THE SHAW CAUSE NOTICE ISSUED U/S. 25(1) OF THE KVAT ACT FOR 2014-15 DATED;2/11/2017 EXHIBIT P2: AOF THE REPLY FIELD AGAINST EXT.P.1 DATED 3/01/2018 EXHIBIT P2(A): AOF THE REPLY FIELD AGAINST EXT.P.1(A) DATED;3/1/2018 EXHIBIT P3: AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2013-14 DATED:26/2/2018 EXHIBIT P3(A): AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2014-15 DATED:26/2/2018 APPENDIX OF WP(C) 14751/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTIE NO. NO.32071122044/11-12 DATED 02-02-2018. EXHIBIT P2OF THE IMPUGNED ASSESSMENT ORDER 32071122044/11-12 DATED 22/03/2018..

APPENDIX OF WP(C) 15024/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF NOTICE NO.32081195834/15-16 & 16-17 DATED 09-02-2017. EXHIBIT P1(A)OF REPLY DATED 23-02-2017. EXHIBIT P2OF NOTICE NO.32081195834/12-13 DATED 25-02-2017. EXHIBIT P2(A)OF NOTICE NO.32081195834/13-14 DATED 25-02-2017. EXHIBIT P2(C)OF NOTICE NO.32081195834/15-16 DATED 25-02-2017. EXHIBIT P2(D)OF NOTICE NO.32081195834/16-17 DATED 25-02-2017. EXHIBIT P3OF REPLY DATED 21-04-2017. EXHIBIT P3(A)OF REPLY DATED 21-04-2017. EXHIBIT P3(B)OF REPLY DATED 21-04-2017. EXHIBIT P3(C)OF REPLY DATED 21-04-2017. EXHIBIT P4OF NOTICE NO.32081195834/2012-13 TO 2016-17 DATED 19-04-2018. APPENDIX OF WP(C) 16025/2018 PETITIONER'S EXHIBITS: EXT.P1: COPY OF ANNUAL RETURN FOR THE YEAR 2014-15 DATED 29/6/2015. EXT.P2: COPY OF NOTICE DATED 30/1/2018 ISSUED BY THE R1 FOR THE YEAR 2014-15 EXT P3: COPY OF REPLY DATED 12/3/2018 FILED BY THE PETITIONER EXT.P4: COPY OF ASSESSMENT ORDER DATED 19/3/2018 ISSUED BY THE R1 FOR THE YEAR 2014-15 EXT.P5: COPY OF INTERIM ORDER DATED 13/4/2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552 OF 2018 APPENDIX OF WP(C) 16035/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE REVISION ORDER R.P.NO.161 OF 2014 & 162 OF 2014 DATED 02- 02-2015 FOR 2009-10 & 2010-11. EXHIBIT P2 AOF THE SHOW-CAUSE NOTICE ISSUED U/S.67 OF THE KVAT ACT, 2003 FOR 2009-10 DATED 19-01-2018. EXHIBIT P2(A) AOF THE SHOW-CAUSE NOTICE ISSUED U/S.67 OF THE KVAT ACT, 2003 FOR 2010-11 DATED 19-01-2018. EXHIBIT P3 AOF THE REPLY FILED BY THE PETITIONER DATED 12-02-2018 FOR 2009-10 AND 2010-11. EXHIBIT P4 AOF THE PROCEEDINGS OF PENALTY PASSED FOR THE YEAR 2009-10 DATED 26-02- 2018. EXHIBIT P4(A) AOF THE PROCEEDINGS OF PENALTY PASSED FOR THE YEAR 2010-11 DATED 26-02- 2018. APPENDIX OF WP(C) 16425/2018 PETITIONER'S EXHIBITS: EXHIBIT-P1OF THE PROCEEDINGS DATED 10/01/2018 ISSUED BY THE 3RD RESPONDENT EXHIBIT-P2OF THE INTERIM ORDER DATED 04/04/2018 PASSED IN W.P(C) 11335/2018 EXHIBIT-P3OF THE INTERIM ORDER DATED 04/05/2018 IN W.P(C) 15084/2018 APPENDIX OF WP(C) 16621/2018 PETITIONER'S EXHIBITS: EXHIBIT P1.OF THE ASSESSMENT ORDER NO.32071285124/2015-16 DATED 30.01.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2.OF THE ASSESSMENT ORDER NO.32071285124/2016-17 DATED 31.01.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3.OF THE ORDER IN W.P.(C) 11335/2018 OF THIS HON'BLE COURT DATED 04.04.2018. EXHIBIT P4.OF THE DEMAND NOTICE NO.A5- 1495/18 DATED 18.04.2018 FOR THE YEAR 2015- 16 ISSUED BY THE 6TH RESPONDENT.

APPENDIX OF WP(C) 16623/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF NOTICE NO.32080872442/2011-12 DATED 30/4/2018 EXHIBIT P2OF NOTICE NO.32080872442/2012-13 DATED 30/4/2018 EXHIBIT P3OF NOTICE NO.32080872442/2013-14 DATED 30/4/2018 EXHIBIT P4OF NOTICE NO.32080872442/2014-15 DATED 30/4/2018 EXHIBIT P5OF NOTICE NO.32080872442/2015-16 DATED 30/4/2018 EXHIBIT P6OF NOTICE NO.32080872442/2016-17 DATED 30/4/2018 APPENDIX OF WP(C) 16624/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32151468791/2015-16 DATED 26.3.2018 ISSUED BY THE IST RESPONDENT EXHIBIT P2OF THE ORDER IN WPC NO.11335/2018 OF THIS HON'BLE COURT DATED 4.4.2018. APPENDIX OF WP(C) 17023/2018 PETITIONER'S/S EXHIBITS: EXT.P1.OF THE NOTICE NO. 32090641694/2011-12 DATED 5-4-2018. EXT.P2.OF THE LETTER DATED 9-5-2018. APPENDIX OF WP(C) 20433/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF ANNUAL RETURN DATED 28.06.2014 E-FILED FOR THE YEAR 2013-14 THROUGH KVATIS BEFORE 1ST RESPONDENT BY THE PETITIONER EXHIBIT P2.OF ANNUAL RETURN DATED 06.07.2015 E-FILED FOR THE YEAR 2014-15 THROUGH KVATIS BEFORE 1ST RESPONDENT BY THE PETITIONER EXHIBIT P3.OF KVAT ASSESSMENT ORDER DATED 12.03.2018 FOR THE YEAR 2013-14 PASSED U/S 25(1) OF THE KVAT ACT BY 1ST RESPONDENT TO THE PETITIONER EXHIBIT P4.OF KVAT ASSESSMENT ORDER DATED 20.04.2018 FOR THE YEAR 2014-15 PASSED U/S 25(1) OF THE KVAT ACT BY 1ST RESPONDENT TO THE PETITIONER EXHIBIT P5.OF THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT0 ACT, 2016 DATED 08.09.2016 PUBLISHED IN THE EXTRAORDINARY GAZETTE OF INDIA EXHIBIT P6.OF INTERIM ORDER GRANTED BY THIS HON'BLE COURT IN W.P.(C)NO.11335/2018 DATED 04.04.2018 APPENDIX OF WP(C) 20625/2018 PETITIONER'S EXHIBITS: EXHIBIT P1. COPY OF THE PENALTY ORDER NO.CR-5/2016-17 [2014-15] DATED 12.03.2018 ISSUED BY THE 5TH RESPONDENT UNDER SECTION 17A OF KERALA LUXURY TAX ACT. EXHIBIT P2. COPY OF DEMAND NOTICE UNDER FROM II A DATED 12.03.2018 ISSUED BY THE 8TH RESPONDENT. EXHIBIT P3. COPY OF THE INTERIM ORDER IN WPC 11335/2018 OF THIS HONOURABLE COURT.

APPENDIX OF WP(C) 22633/2018 PETITIONER'S EXHIBIT: EXHIBIT P1 THEOF THE NOTICE DATED 17.05.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT, FOR THE YEAR 2012-13. APPENDIX OF WP(C) 23624/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE NOTICE U/S 67 OF THE KVAT ACT, 2003 FOR 2009-10 DATED 12.01.2018. EXHIBIT P1(a) AOF THE NOTICE U/S 67 OF THE KVAT ACT, 2003 FOR 2010-11 DATED 12.01.2018. EXHIBIT P1(b) AOF THE NOTICE U/S 67 OF THE KVAT ACT, 2003 FOR 2011-12 DATED 12.01.2018. EXHIBIT P1(c) AOF THE NOTICE U/S 67 OF THE KVAT ACT, 2003 FOR 2012-13 DATED 12.01.2018. EXHIBIT P2 AOF THE OBJECTIONS FOR THE YEAR 2009-10 DATED 01.03.2018. EXHIBIT P2(a) AOF THE OBJECTIONS FOR THE YEAR 2010-11 DATED 01.03.2018. EXHIBIT P2(b) AOF THE OBJECTIONS FOR THE YEAR 2011-12 DATED 01.03.2018. EXHIBIT P2(c) AOF THE OBJECTIONS FOR THE YEAR 2012-13 DATED 01.03.2018. EXHIBIT P3 AOF THE PENALTY ORDER U/S 67 OF KAVAT ACT, 2003 FOR 2009-10 DATED 31.05.2018. EXHIBIT P3(a) AOF THE PENALTY ORDER U/S 67 OF KAVAT ACT, 2003 FOR 2010-11 DATED 31.05.2018. EXHIBIT P3(b) AOF THE PENALTY ORDER U/S 67 OF KAVAT ACT, 2003 FOR 2011-12 DATED 31.05.2018. EXHIBIT P3(c) AOF THE PENALTY ORDER U/S 67 OF KAVAT ACT, 2003 FOR 2012-13 DATED 31.05.2018. APPENDIX OF WP(C) 23834/2018 PETITIONER'S EXHIBIT: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32150702294/2012-13 DATED 31.5.2018.

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.