BharatTaxGST

M/S Nikshan Electronics vs. Assistant Commissioner Of State Tax

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WP(C)/21826/2018HC KeralaGSTCNR KLHC01053413201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU45 pages
For Petitioner: SRI.C.A.NAVAS, SMT.E.G.AMBILY, SRI.T.K.SASIKUMARFor Respondent: GOVERNMENT PLEADER, ASSISTANT SOLICITOR GENERAL, WP(C).No. 15050/2018 & CONN. CASES 2

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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. 15050 of 2018 PETITIONER: M/S. A.R. TRADERS, XIII/940, WEST AIMURY,KOOVAPPADY PIN 683544 REPRESENTED BY THE PROPRIETOR, MR ANSAR.N.A BY ADVS. SRI.C.A.NAVAS SMT.E.G.AMBILY SRI.T.K.SASIKUMAR RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE,FIRST CIRCLE, PERUMBAVOOR,ERNAKULAM DISTRICT, PIN - 683031 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM 695001 3 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY,TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM 695001 4 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM 695001 5 UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NORTH BLOCK NEW DEHLI-110001 6 INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,MUVATTUPUZHA, PIN - 683101 7 THE BRANCH MANAGER, INDIAN OVERSEAS BANK,PERUMBAVOOR BRANCH,ERNAKULAM DISTRICT, PIN - 683101 BY ADVS. GOVERNMENT PLEADER ASSISTANT SOLICITOR GENERAL WP(C).No. 15050/2018 & CONN. CASES 2 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. SC SRI. SUNIL SANKAR SR.SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18050/2018, WP(C).19249/2018, WP(C).19250/2018, WP(C).19626/2018, WP(C).19627/2018, WP(C).19846/2018, WP(C).21230/2018, WP(C).21429/2018, WP(C).21629/2018, WP(C).21826/2018, WP(C).22026/2018, WP(C).22430/2018, WP(C).22630/2018, WP(C).22650/2018, WP(C).23028/2018, WP(C).23446/2018, WP(C).23810/2018, WP(C).24047/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15050/2018 & 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. 18050 of 2018 PETITIONER: M/S. DAIWIK CARS PVT. LTD, DEVA BUILDING, MUSLIM STREET,KOTTARAKKARA, REPRESENTED BY ITS MANAGING DIRECTOR, S.AJITHKUMAR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE INTELLIGENCE OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT,SQUAD NO.IV, KOLLAM AT PUNALUR-691 305. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM.695 001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM.695 001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI.110 001. OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19626/2018, WP(C).19627/2018, WP(C).21230/2018, WP(C).21429/2018, WP(C).21629/2018, WP(C).21826/2018, WP(C).22026/2018, WP(C).22430/2018, WP(C).22630/2018, WP(C).23028/2018, WP(C).22650/2018, WP(C).24047/2018, WP(C).23446/2018, WP(C).19846/2018, WP(C).19250/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15050/2018 & 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. 19249 of 2018 PETITIONER: ABIJITH MOHAN M/S.GLOBAL FOODS, KP V 668, MANGADU, 5, MANGADU P.O., KOLLAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, 2ND CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT, KOLLAM-691001. 2 THE COMMISSIONER, STATE GOODS & SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. OTHER PRESENT: 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).23810/2018, WP(C).15050/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15050/2018 & 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. 19250 of 2018 PETITIONER: BABU NINAN, M/S. CORE OFFICE & EDUCATIONAL CONVENIENT STORE, NEAR GOVT. ENGINEERING, CHACKOS COMPLEX, PANGAPARA, THIRUVANANTHAPURAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT, 3RD CIRCLE, THIRUVANANTHAPURAM-695 002. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANATHAPURAM-695001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. OTHER PRESENT: 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).18050/2018, WP(C).19626/2018, WP(C).19627/2018, WP(C).21230/2018, WP(C).21429/2018, WP(C).21629/2018, WP(C).21826/2018, WP(C).22026/2018, WP(C).22430/2018, WP(C).22630/2018, WP(C).23028/2018, WP(C).22650/2018, WP(C).24047/2018, WP(C).23446/2018, WP(C).19846/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15050/2018 & 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. 19626 of 2018 PETITIONER: PAUL JOSE PROPRIETOR, M/S. POLJO AGENTS AND DISTRIBUTORS,MULLAKAD, IRINJALAKUDA, THRISSUR, PIN-680 121. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER( ASSESSMENT)-II STATE GOODS AND SERVICES TAX DEPARTMENT,SPECIAL CIRCLE, THRISSUR 680 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM 695 001. 3 SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM 695 001 OTHER PRESENT: 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).18050/2018, WP(C).19627/2018, WP(C).21230/2018, WP(C).21429/2018, WP(C).21629/2018, WP(C).21826/2018, WP(C).22026/2018, WP(C).22430/2018, WP(C).22630/2018, WP(C).23028/2018, WP(C).22650/2018, WP(C).24047/2018, WP(C).23446/2018, WP(C).19846/2018, WP(C).19250/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15050/2018 & 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. 19627 of 2018 PETITIONER: JOSHY P.MATHEW AGED 43, S/O. MATHEW,16D, TOWER.1, NOEL, ARCADIA APARTMENT,PADAMUGAL, PAPALI ROAD,KAKKANADU, ERNAKULAM - 682 030. BY ADVS. SRI.DINESH R.SHENOY SRI.EBIN MATHEW SRI.K.C.BALAGOPAL (ALWAYE) RESPONDENT: THE STATE TAX OFFICER, O/O. DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERY, PIN – 682001. BY ADV. GOVERNMENT PLEADER OTHER PRESENT: 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).18050/2018, WP(C).19626/2018, WP(C).21230/2018, WP(C).21429/2018, WP(C).21629/2018, WP(C).21826/2018, WP(C).22026/2018, WP(C).22430/2018, WP(C).22630/2018, WP(C).23028/2018, WP(C).22650/2018, WP(C).24047/2018, WP(C).23446/2018, WP(C).19846/2018, WP(C).19250/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15050/2018 & 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. 19846 of 2018 PETITIONER: SHAJI P.H. PROPRIETOR, EXTRA PALACE CAR ACCESSORIES SHOP, KIZHAKKUMMURI-VADAKKETHIL, FATHIMAPURAM, PERUNNA EAST P.O., CHANGANACHERRY, KOTTAYAM DISTRICT, PIN- 686102. BY ADV. SRI.T.P.ABDUL HAMEED RESPONDENTS: 1 THE STATE TAX OFFICER-1, FIRST CIRCLE, STATE GST DEPARTMENT, CHANGANACHERRY, KOTTAYAM DISTRICT, PIN-686101. 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002. 3 STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT,THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 5 UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 6 THE DEPUTY THAHASILDAR (REVENUE RECOVERY), TALUK OFFICE, CHANGANACHERRY, KOTTAYAM DISTRICT, PIN-686101. BY ADV. GOVERNMENT PLEADER OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. WP(C).No. 15050/2018 & CONN. CASES 9 ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18050/2018, WP(C).19626/2018, WP(C).19627/2018, WP(C).21230/2018, WP(C).21429/2018, WP(C).21629/2018, WP(C).21826/2018, WP(C).22026/2018, WP(C).22430/2018, WP(C).22630/2018, WP(C).23028/2018, WP(C).22650/2018, WP(C).24047/2018, WP(C).23446/2018, WP(C).19250/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15050/2018 & 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. 21230 of 2018 PETITIONER: CHERUVATHUR PETER SIMLY, AGED 52 YEARS, S/O.PREFER, PROPRIETOR, NEW UNION STATIONERY, MAIN ROAD, MANNARKKAD, PALAKKAD-678582. BY ADV. SRI.JACOB SEBASTIAN RESPONDENTS: 1 STATE OF KERALA & BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, TRIVANDRUM- 695001. 2 THE STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, MANNARKKAD-678582. 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADVS. SMT.SINDHUMOL.T.P., CGC OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18050/2018, WP(C).19626/2018, WP(C).19627/2018, WP(C).21429/2018, WP(C).21629/2018, WP(C).21826/2018, WP(C).22026/2018, WP(C).22430/2018, WP(C).22630/2018, WP(C).23028/2018, WP(C).22650/2018, WP(C).24047/2018, WP(C).23446/2018, WP(C).19846/2018, WP(C).19250/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15050/2018 & 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. 21429 of 2018 PETITIONER: K.M. KAMARUNNISA, AGED 47 YEARS, D/O. KONDAIN MUHAMMED, PROPRIETOR, MUBARAQ ELECTRONICS, AJM COMPLEX, COURT ROAD, ALATHUR, PALAKKAD. BY ADV. SRI.JACOB SEBASTIAN RESPONDENTS: 1 STATE OF KERALA, BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, TRIVANDRUM-695001. 2 THE STATE TAX OFFICER, ALATHUR, PALAKKAD DISTRICT-678541. 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADVS. SMT.SINDHUMOL.T.P., CGC OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18050/2018, WP(C).19626/2018, WP(C).19627/2018, WP(C).21230/2018, WP(C).21629/2018, WP(C).21826/2018, WP(C).22026/2018, WP(C).22430/2018, WP(C).22630/2018, WP(C).23028/2018, WP(C).22650/2018, WP(C).24047/2018, WP(C).23446/2018, WP(C).19846/2018, WP(C).19250/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15050/2018 & CONN. CASES 12 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. 21629 of 2018 PETITIONER: MAJO ABRAHAM, PROPRIETOR,GOLDEN SAW MILL, PERINGOME,PAYYANNUR(P.O),PIN-670307,KANNUR DISTRICT. 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,PAYYANNUR- 670307. 2 COMMISSIONER OF STATE TAXES, TAX TOWER,KARAMANA,THIRUVANANTHAPURAM-695002. 3 STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT,THIRUVANANTHAPURAM-695002. 4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY IT'S CHAIRMAN,DEPARTMENT OF REVENUEM,NORTH BLOCK,NEW DELHI-110001. 5 UNION OF INDIA, REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE,DEPARTMENT OF REVENUE,NORTH BLOCK,NEW DELHI-110001. BY ADVS. SRI.B.RAMACHANDRAN, CGC 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. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS WP(C).No. 15050/2018 & CONN. CASES 13 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18050/2018, WP(C).19626/2018, WP(C).19627/2018, WP(C).21230/2018, WP(C).21429/2018, WP(C).21826/2018, WP(C).22026/2018, WP(C).22430/2018, WP(C).22630/2018, WP(C).23028/2018, WP(C).22650/2018, WP(C).24047/2018, WP(C).23446/2018, WP(C).19846/2018, WP(C).19250/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15050/2018 & 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. 21826 of 2018 PETITIONER: M/S NIKSHAN ELECTRONICS, BANK ROAD, KANNUR, REPRESENTED BY ITS MANAGING PARTNER SRI. M.M.V. MOIDU. BY ADV. SRI.RAJESH NAMBIAR RESPONDENTS: 1 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT,SPECIAL CIRCLE, KANNUR, PIN. 670 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM -695 001. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,GOVT.SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001. OTHER PRESENT: 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).18050/2018, WP(C).19626/2018, WP(C).19627/2018, WP(C).21230/2018, WP(C).21429/2018, WP(C).21629/2018, WP(C).22026/2018, WP(C).22430/2018, WP(C).22630/2018, WP(C).23028/2018, WP(C).22650/2018, WP(C).24047/2018, WP(C).23446/2018, WP(C).19846/2018, WP(C).19250/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15050/2018 & 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. 22026 of 2018 PETITIONER: M.RASHEED, AGED 58 YEARS S/O. MEERAN KUNJU, PROPRIETOR,SHA METAL CRUSHER, NANTHIRIKKAL,KUNDARA, KOLLAM DISTRICT, PIN-691501. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENTS: 1 THE STATE TAX OFFICER, KUNDARA, KOLLAM DISTRICT, PIN-691501. 2 THE STATE OF KERALA, REP. 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, DELHI-110001. 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).18050/2018, WP(C).19626/2018, WP(C).19627/2018, WP(C).21230/2018, WP(C).21429/2018, WP(C).21629/2018, WP(C).21826/2018, WP(C).22430/2018, WP(C).22630/2018, WP(C).23028/2018, WP(C).22650/2018, WP(C).24047/2018, WP(C).23446/2018, WP(C).19846/2018, WP(C).19250/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15050/2018 & 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. 22430 of 2018 PETITIONER: ANIL ABBAS, PROPRIETOR,M/S ELECTROMET TRADING CO.,RAIL RAOD, ALUVA. P.O., ERNAKULAM - PIN 683 101. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANI SRI.S.SUDHEER (K/417/1984) RESPONDENTS: 1 STATE TAX OFFICER, SGST DEPARTMENT, KAP COMPLEX, ALUVA- 683 101 2 THE COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM- 695 001. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM- 695 001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI- 110 001. BY ADVS. SMT.A.SREEKALA, SC, CENTRAL BOARD OF EXCISE & CUSTOMS OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS WP(C).No. 15050/2018 & CONN. CASES 17 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18050/2018, WP(C).19626/2018, WP(C).19627/2018, WP(C).21230/2018, WP(C).21429/2018, WP(C).21629/2018, WP(C).21826/2018, WP(C).22026/2018, WP(C).22630/2018, WP(C).23028/2018, WP(C).22650/2018, WP(C).24047/2018, WP(C).23446/2018, WP(C).19846/2018, WP(C).19250/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15050/2018 & CONN. CASES 18 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. 22630 of 2018 PETITIONER: M.A. NAZZAR AGED 52 YEARS NAAZ MALL, MAIN ROAD, KUZHALMANNAM. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA,PALAKKAD -678001. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA PO, 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 WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18050/2018, WP(C).19626/2018, WP(C).19627/2018, WP(C).21230/2018, WP(C).21429/2018, WP(C).21629/2018, WP(C).21826/2018, WP(C).22026/2018, WP(C).22430/2018, WP(C).23028/2018, WP(C).22650/2018, WP(C).24047/2018, WP(C).23446/2018, WP(C).19846/2018, WP(C).19250/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15050/2018 & 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. 22650 of 2018 PETITIONER: KAIPPANPLACKAL IMPEX PVT. LTD, BUILDING NO. XV/492, KAIPPANPLACKAL (H), KUDASSANADU P.O., POOZHIKKADU, PANDALAM, PATHANAMTHITTA - 689 512, REPRESENTED BY ITS MANAGING DIRECTOR, SRI. ABRAHAM VARGHESE. BY ADVS. SRI.ASWIN GOPAKUMAR SMT.HEBA SARA ABRAHAM SMT.KALA G.NAMBIAR SRI.ANWIN GOPAKUMAR SRI.ARJUN SANTHOSH SRI.AMALNATH NAIK SRI.NIRANJAN SUDHIR SRI.RENOY VINCENT RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE STATE TAX OFFICER – 1, STATE GOODS AND SERVICES TAX DEPARTMENT, ADOOR, PATHANAMTHITTA - 689 645. 3 THE STATE TAX OFFICER (INTELLIGENCE SQUAD NO. 1) STATE GOODS AND SERVICES TAX DEPARTMENT, PATHANAMTHITTA - 689 645. 4 THE DEPUTY TAHSILDAR, ADOOR TALUK, PATHANAMTHITTA - 691 523. OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. WP(C).No. 15050/2018 & CONN. CASES 20 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18050/2018, WP(C).19626/2018, WP(C).19627/2018, WP(C).21230/2018, WP(C).21429/2018, WP(C).21629/2018, WP(C).21826/2018, WP(C).22026/2018, WP(C).22430/2018, WP(C).22630/2018, WP(C).23028/2018, WP(C).24047/2018, WP(C).23446/2018, WP(C).19846/2018, WP(C).19250/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15050/2018 & 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. 23028 of 2018 PETITIONER: S.RAMALINGAM, AGED 52 YEARS PROPRIETOR, M/S.KOTTAYIL FURNITURE,PARAKKULAM, KOTTIYAM, KOLLAM DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, CHATHANNOOR - 691 572. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. OTHER PRESENT: 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).18050/2018, WP(C).19626/2018, WP(C).19627/2018, WP(C).21230/2018, WP(C).21429/2018, WP(C).21629/2018, WP(C).21826/2018, WP(C).22026/2018, WP(C).22430/2018, WP(C).22630/2018, WP(C).22650/2018, WP(C).24047/2018, WP(C).23446/2018, WP(C).19846/2018, WP(C).19250/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15050/2018 & CONN. CASES 22 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. 23446 of 2018 PETITIONER: M/S.CITY ELECTRICALS AND PLUMBING, 1/541 E, NEAR GAS WORLD, CHELAKKARA POST,THRISSUR DISTRICT - 680 586.REPRESENTED BY ITS PROPRIETOR, SHAMEER.A. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER, DEPARTMENT OF KERALA STATE GOODS AND SERVICES TAX,WADAKKANCHERY, THRISSUR DISTRICT - 680 582. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT,KARAMANA P.O., THIRUVANANTHAPURAM DISTRICT-695 001. 3 THE SECRETARY, GOVERNMENT OF KERALA, TAXES DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM DISTRICT - 695 001. 4 CENTRAL BOARD OF EXCISE & 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. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).18050/2018, WP(C).19626/2018, WP(C).No. 15050/2018 & CONN. CASES 23 WP(C).19627/2018, WP(C).21230/2018, WP(C).21429/2018, WP(C).21629/2018, WP(C).21826/2018, WP(C).22026/2018, WP(C).22430/2018, WP(C).22630/2018, WP(C).23028/2018, WP(C).22650/2018, WP(C).24047/2018, WP(C).19846/2018, WP(C).19250/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15050/2018 & CONN. CASES 24 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. 23810 of 2018 PETITIONER: M/S.JAYAM MARKETING, T.C.10/1141, "SREERAGAM",MANNARAKONAM, VATTIYOORKAVU,TRIVANDRUM, PIN - 695 013, REPRESENTED BY PROPRIETOR GNANARAJ. BY ADVS. SRI.VIJAYAN. K.U. SRI.K.V.VIMAL RESPONDENTS: 1 STATE TAX OFFICER, GOODS & SERVICE TAX DEPARTMENT,1ST CIRCLE, KARAMANA,THIRUVANANTHAPURAM - 695 002. 2 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT,SGST DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. OTHER PRESENT: 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).19249/2018, WP(C).15050/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15050/2018 & 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. 24047 of 2018 PETITIONER: M/S.SUNPOWER CEMENT COMPANY, PETRONET ROAD, WISE PARK KANJIKODE, PALAKKAD - 678 621, REPRESENTED BY ITS GENERAL MANAGER, S.R. AYYAR, S/O. SUBRAMI AYYAR, AGED 74 YEARS, RESIDING AT 248/52, AMBADY, PAVAKULAM ROAD, EDAPPALLY, ERNAKULAM DISTRICT. BY ADVS. SRI.C.A.CHACKO SMT.C.M.CHARISMA SMT.MEGHA K.XAVIER RESPONDENTS: 1 UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI - 110001. 2 STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 3 THE COMMISSIONER, STATE GOODS AND SERVICES TAXES, KERALA, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695 002. 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).18050/2018, WP(C).19626/2018, WP(C).19627/2018, WP(C).21230/2018, WP(C).21429/2018, WP(C).21629/2018, WP(C).21826/2018, WP(C).22026/2018, WP(C).22430/2018, WP(C).22630/2018, WP(C).23028/2018, WP(C).22650/2018, WP(C).23446/2018, WP(C).19846/2018, WP(C).19250/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15050/2018 & CONN. CASES 26

JUDGMENT [WP(C) 15050/2018 ,WP(C).18050/2018 ,WP(C).19249/2018 ,WP(C).19250/2018 ,WP(C).19626/2018 ,WP(C).19627/2018 ,WP(C).19846/2018 ,WP(C).21230/2018 ,WP(C).21429/2018 ,WP(C).21629/2018 ,WP(C).21826/2018 ,WP(C).22026/2018 ,WP(C).22430/2018 ,WP(C).22630/2018 ,WP(C).22650/2018 ,WP(C).23028/2018 ,WP(C).23446/2018 ,WP(C).23810/2018 ,WP(C).24047/2018 ] 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

WP(C).No. 15050/2018 & CONN. CASES 27 APPENDIX OF WP(C) 15050/2018 PETITIONER'S EXHIBITS: EXHIBIT P1: THEOF THE KVAT REGISTRATION NO.32151284651 DATED 08.01.2014 EXHIBIT P2: THEOF THE GST REGISTRATION N NO.32BJLPA 1578E 1ZK DATED 25.10.2018 EXHIBIT P3: THEOF THE ASSESSMENT ORDER NO.32151284651 C ALONG WITH DEMAND NOTICE DATED 24.11.2018 EXHIBIT P4: THEOF THE RECOVERY NOTICE DATE D13.03.2018 ISSUED BY THE 6TH RESPONDENT EXHIBIT P5: THEOF THE COMMUNICATION NO.1214/2017-18 DATED 06.04.2018 ISSUED BY THE 6TH RESPONDENT EXHIBIT P6: THEOF THE PROHIBITORY ORDER DATE D06.04.2018 ISSUED BY THE 6TH RESPONDENT EXHIBIT P7: THEOF THE JUDGMENT DRATE D17.04.2018 IN WPC N0.13481/2018 OF THE HONOURABLE HIGH COURT OF KERALA EXHIBIT P8: THE TRUE OCPY OF THE INTERIM ORDER DATED 04.04.2018 IN WPC NO.11335/2018 OF THE HONOURABLE HIGH COURT OF KERALA

WP(C).No. 15050/2018 & CONN. CASES 28 APPENDIX OF WP(C) 18050/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 02.05.2018. EXHIBIT P1(a) COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 02.05.2018. EXHIBIT P1(b) COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 02.05.2018. EXHIBIT P2 COPY OF ORDER IN W.P[C]NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2018. WP(C).No. 15050/2018 & CONN. CASES 29 APPENDIX OF WP(C) 19249/2018 PETITIONER'S EXHIBITS: EXHIBIT P1- COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 23.04.2018 EXHIBIT P2- COPY OF ORDER IN W.P.(C)NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2018

WP(C).No. 15050/2018 & CONN. CASES 30 APPENDIX OF WP(C) 19250/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-2016 DATED 27.11.2017 EXHIBIT P2 COPY OF ORDER IN W.P.C. NO.11335/2018 OF THIS HON'BLE COURT DATED 04.04.2018

WP(C).No. 15050/2018 & CONN. CASES 31 APPENDIX OF WP(C) 19626/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER NO 32080925845/11-12 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. DATED 25.05.2018 EXHIBIT P2 COPY OF ORDER IN W.P(C) NO. 11335/18 OF THIS HON'BLE COURT DATED 04.04.2018

WP(C).No. 15050/2018 & CONN. CASES 32 APPENDIX OF WP(C) 19627/2018 PETITIONER'S EXHIBITS: EXHIBIT P1. TRUE PHOTOCOPY OF THE DETAILS OF REGISTRATION OF THE FIRM, M/S. MATSONS WOOD EFFECTS FOR THE PERIOD 8.4.2013 TO 31.3.2016 EXHIBIT P2. TRUE PHOTOCOPY OF THE RETURN SUBMITTED BY THE FIRM, M/S. MATSONS WOOD EFFECTS FOR THE YEAR 2012-2013 (RETURN ALREADY ACCEPTED BY HE ASSESSING OFFICER) DATED 18.3.2014 EXHIBIT P3. TRUE PHOTOCOPY OF THE RETURN SUBMITTED BY THE FIRM, M/S. MATSONS WOOD EFFECTS FOR THE YEAR 2013-2014 (RETURN ALREADY ACCEPTED BY HE ASSESSING OFFICER) DATED 2.7.2014 EXHIBIT P4. TRUE PHOTOCOPY OF THE RETURN SUBMITTED BY THE FIRM, M/S. MATSONS WOOD EFFECTS FOR THE YEAR 2014-2015 (RETURN ALREADY ACCEPTED BY HE ASSESSING OFFICER) DATED 16.7.2014 EXHIBIT P5. TRUE PHOTOCOPY OF THE RETURN SUBMITTED BY THE FIRM, M/S. MATSONS WOOD EFFECTS FOR THE YEAR 2015-2016 (APRIL-JUNE) (RETURN ALREADY ACCEPTED BY THE ASSESSING OFFICER) DATED 20.10.2015 EXHIBIT P6. TRUE PHOTOCOPY OF LETTER DATED 20.10.2015 EXHIBIT P7. TRUE PHOTOCOPY OF PROCEEDINGS OF THE STATE TAX OFFICER (WORKS CONTRACT) DATED 23.05.2018 TOGETHER WITH DEMAND NOTICE DATED 23.05.2018, SERVED ON 4.6.2018 EXHIBIT P8. TRUE PHOTOCOPY OF PROCEEDINGS DATED 23.5.2018 ISSUED BY THE RESPONDENT, TOGETHER WITH NOTICE OF DEMAND DATED 23.5.2018, SERVED ON 4.6.2018

WP(C).No. 15050/2018 & CONN. CASES 33 APPENDIX OF WP(C) 19846/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER BEARING NO.32051515454 FOR 2012-13 DATED 21.12.2017 ISSUED BY THE 1ST RESPONDENT, WITH DEMAND NOTICE. EXHIBIT P2OF ASSESSMENT ORDER BEARING NO.32051515454 FOR 2013-14 DATED 21.12.2017 ISSUED BY THE 1ST RESPONDENT, WITH DEMAND NOTICE. EXHIBIT P3 TRUE COPIES OF THE ORDERS IN W.P.(C) 11335/2018 OF THIS HON'BLE COURT DATED 4.4.2018. EXHIBIT P4OF THE DEMAND NOTICE IN FORM 1 NO.RRC 2018/1381/05 DATED 24.02.2018 ISSUED BY THE 6TH RESPONDENT. EXHIBIT P5OF THE DEMAND NOTICE IN FORM 1, RRC NO.2018/1383/05 DATED 24.02.2018 ISSUED BY THE 6TH RESPONDENT.

WP(C).No. 15050/2018 & CONN. CASES 34 APPENDIX OF WP(C) 21230/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE ORDER DATED MAY 3, 2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25 (1) OF THE KVAT ACT.

WP(C).No. 15050/2018 & CONN. CASES 35 APPENDIX OF WP(C) 21429/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE ORDER DATED MARCH 15, 2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25 (1) OF THE KVAT ACT.

WP(C).No. 15050/2018 & CONN. CASES 36 APPENDIX OF WP(C) 21629/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32122225945/2010-11 DATED 18.05.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF THE ORDER IN W.P. (C)NO.11335/2018 OF THIS HON'BLE COURT.

WP(C).No. 15050/2018 & CONN. CASES 37 APPENDIX OF WP(C) 21826/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 1.04.2018 FOR THE YEAR 2013-14 ISSUED UNDER SECTION 25(1) OF THE KVAT ACT. EXHIBIT P2OF THE ASSESSMENT ORDER DATED 1.04.2018 FOR THE YEAR 2014-2015 ISSUED UNDEER SECTION 25(1) OF THE KVAT ACT. EXHIBIT P3OF THE INTERIM ORDER DATED 4.04.2018 IN WPC 11335/2018 EXHIBIT P4OF THE INTERIM ORDER DATED 12.04.2018 IN WPC 13136/2018

WP(C).No. 15050/2018 & CONN. CASES 38 APPENDIX OF WP(C) 22026/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PENALTY ORDER DATED 3-01-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 67(1) OF THE ACT FOR THE YEAR 2009-2010. EXHIBIT P1A COPY OF PENALTY ORDER DATED 3-01-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 67(1) OF THE ACT FOR THE YEAR 2010-2011. EXHIBIT P1B COPY OF PENALTY ORDER DATED 3-01-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 67(1) OF THE ACT FOR THE YEAR 2011-2012. EXHIBIT P1C COPY OF PENALTY ORDER DATED 3-01-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 67(1) OF THE ACT FOR THE YEAR 2012-2013. EXHIBIT P1D COPY OF PENALTY ORDER DATED 3-01-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 67(1) OF THE ACT FOR THE YEAR 2013-2014. EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 3-01-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25 OF THE ACT FOR THE YEAR 2009-2010. EXHIBIT P2A COPY OF ASSESSMENT ORDER DATED 3-01-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25 OF THE ACT FOR THE YEAR 2010-2011. EXHIBIT P2B COPY OF ASSESSMENT ORDER DATED 3-01-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25 OF THE ACT FOR THE YEAR 2011-2012. EXHIBIT P2C COPY OF ASSESSMENT ORDER DATED 3-01-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25 OF THE ACT FOR THE YEAR 2012-2013. EXHIBIT P2D COPY OF ASSESSMENT ORDER DATED 3-01-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25 OF THE ACT FOR THE YEAR 2013-2014. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WPC NO. 13552 OF 2018. WP(C).No. 15050/2018 & CONN. CASES 39 APPENDIX OF WP(C) 22430/2018 PETITIONER'S EXHIBITS: EXHIBITP1OF THE ASSESSMENT ORDER NO.32150723872/14-15 DATED 28-04-2018 PASSED 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. WP(C).No. 15050/2018 & CONN. CASES 40 APPENDIX OF WP(C) 22630/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE NOTICE UNDER SECTION 67(1) OF THE KVAT ACT ISSUED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DTED 26.06.2018. EXHIBIT P2OF THE NOTICE UNDER SECTION 67(1) OF THE KVAT ACT ISSUED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 26.06.2018. EXHIBIT P3OF THE NOTICE UNDER SECTION 67(1) OF THE KVAT ACT ISSUED BY 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 26.06.2018

WP(C).No. 15050/2018 & CONN. CASES 41 APPENDIX OF WP(C) 22650/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 AOF THE ORDER NO 04/2016-17 DATED 21.08.2017 PASSED BY THE RESPONDENT NO.

3.

EXHIBIT P2 AOF THE REVENUE RECOVERY NOTICE NO. 2017/3845/03 DATED 01.01.2018 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P3 AOF THE ORDER NO. 32030332953C/2016-17 DATED 26.02.2018 PASSED BY THE 2ND RESPONDENT.

WP(C).No. 15050/2018 & CONN. CASES 42 APPENDIX OF WP(C) 23028/2018 PETITIONER'S EXHIBITS: EXHIBIT P1: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016 - 2017 DATED 27/01/2018 EXHIBIT P2: COPY OF ORDER IN WPC.NO.14383/18 OF THIS HON'BLE COURT DATED 27.04.2018

WP(C).No. 15050/2018 & CONN. CASES 43 APPENDIX OF WP(C) 23446/2018 PETITIONER'S EXHIBITS: EXHIBIT-P1:OF THE ORDER NO.32081318932/2013 DATED 13.06.2018. WP(C).No. 15050/2018 & CONN. CASES 44 APPENDIX OF WP(C) 23810/2018 PETITIONER'S EXHIBITS: EXHIBIT P1.OF THE NOTICE UNDER THE KVAT FOR 2012-13 RECEIVED ON 10.01.2018. EXHIBIT P2.OF THE REPLY FOR 2012-13 DATED 29.01.2018. EXHIBIT P3.OF THE ESCAPED ASSESSMENT ORDER UNDER KVAT DATED 31.05.2018 FOR THE YEAR 2012-13. WP(C).No. 15050/2018 & CONN. CASES 45 APPENDIX OF WP(C) 24047/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF NOTICE DATED 17.11.2016 ISSUED BY 3RD RESPONDENT. EXHIBIT P2OF NOTICE DATED 03.07.2018 ISSUED BY 3RD RESPONDENT. EXHIBIT P3OF ORDER DATED 27.04.2018 IN WP(C) NO.14625/2018

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.