BharatTaxGST

M/S. Sylcon vs. State Of Kerala

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WP(C)/18038/2018HC KeralaGSTCNR KLHC01049625201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU49 pages
For Respondent: ADDL. AG K.K. RAVINDRANATH

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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. 16436 of 2018 PETITIONER/S: SUNRISE VENTURES, KEERTHI NAGAR, ELAMAKKARA P.O.,COCHIN, REPRESENTED BY ITS PARTNER. BY ADVS. SRI.RAJESH NAMBIAR SRI.N.R.SAJ RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAXES DEPARTMENT,RANGE - I, ERNAKULAM - 682 018. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES 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).15036/2018, WP(C).15636/2018, WP(C).15637/2018, WP(C).16437/2018, WP(C).16638/2018, WP(C).16639/2018, WP(C).18038/2018, WP(C).18040/2018, WP(C).18837/2018, WP(C).18838/2018, WP(C).18840/2018, WP(C).19037/2018, WP(C).19240/2018, WP(C).20040/2018, WP(C).20238/2018, WP(C).21439/2018, WP(C).23038/2018, WP(C).23838/2018, WP(C).23839/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.16436 OF 2018 & CONN.CASES 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 15036 of 2018 PETITIONER/S: M/S. JAYA FASHION JEWELLERY TMC-XIII/12/97, NATIONAL HIGHWAY, TALIPARAMBA, KANNUR - 670 141.REPRESENTED BY JAYA PRASANTH, MANAGING PARTNER. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN SMT.VANDANA MENON SRI.V.P.NARAYANAN RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, KERALA, TALIPARAMBA - 670 141. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM,KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT 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).16639/2018, WP(C).18840/2018, WP(C).19240/2018, WP(C).23838/2018, WP(C).23839/2018, WP(C).21439/2018, WP(C).23038/2018, WP(C).18040/2018, WP(C).20040/2018, WP(C).20238/2018, WP(C).18838/2018, WP(C).18837/2018, WP(C).18038/2018, WP(C).19037/2018, WP(C).15637/2018, WP(C).15636/2018, WP(C).16437/2018, WP(C).16638/2018, WP(C).16436/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.16436 OF 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. 15636 of 2018 PETITIONER/S: CONNECT PLUS TECHNOLOGIES, TC.9/1437,VASANTHA VIHAR,H.NO.D11,MOOLAYIL LANE,SASTHAMANGALAM,THIRUVANANTHAPURAM 695010.REPRESENTED BY ITS PARTNER BABU.V.V. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE STATE TAX OFFICER, SECOND CIRCLE,STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS,KARAMANA,THIRUVANANTHAPURAM.PIN 695010. 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,NEW DELHI-II0001. BY ADVS. SRI.JAGADEESH LAKSHMAN, CGC SRI.JAGADEESH LAKSHMAN CGC 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).16639/2018, WP(C).18840/2018, WP(C).19240/2018, WP(C).23838/2018, WP(C).23839/2018, WP(C).21439/2018, WP(C).23038/2018, WP(C).18040/2018, WP(C).20040/2018, WP(C).20238/2018, WP(C).18838/2018, WP(C).18837/2018, WP(C).18038/2018, WP(C).19037/2018, WP(C).15637/2018, WP(C).16437/2018, WP(C).15036/2018, WP(C).16638/2018, WP(C).16436/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.16436 OF 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. 15637 of 2018 PETITIONER/S: LIFELINE HOSPITAL 14TH MILE,ADOOR,MELOOD.P.O,PATHANAMTHITTA DISTRICT,PIN-691554,REPRESENTED BY ITS MANAGING PARTNER DR.S.PAPPACHAN. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE STATE TAX OFFICER SPECIAL CIRCLE,STATE GOODS AND SERVICES TAX DEPARTMENT,ADOOR,PATHANAMTHITTA DISTRICT,PIN- 691554. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT,GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,ROOM NO.46,NORTH BLOCK,NEW DELHI-110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).16639/2018, WP(C).18840/2018, WP(C).19240/2018, WP(C).23838/2018, WP(C).23839/2018, WP(C).21439/2018, WP(C).23038/2018, WP(C).18040/2018, WP(C).20040/2018, WP(C).20238/2018, WP(C).18838/2018, WP(C).18837/2018, WP(C).18038/2018, WP(C).19037/2018, WP(C).15636/2018, WP(C).16437/2018, WP(C).15036/2018, WP(C).16638/2018, WP(C).16436/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.16436 OF 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. 16437 of 2018 PETITIONER/S: MS/. GOLDEN TRADERS ST. THERESAS SHOPPING COMPLEX,RAYONPURAM, PERUMBAVOOR, REPRESENTED BY THE MANAGING PARTNER,BINOY JOSEPH. BY ADV. SRI.C.K.THANU PILLAI RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX SPECIAL CIRCLE STATE GOODS AND SERVICE TAX DEPARTMENT, PERUMBAVOOR - 683 542. 2 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM-695 001. 3 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI - 110 001. 4 THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA - 686 661. BY ADV. GOVERNMENT PLEADER 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).16639/2018, WP(C).18840/2018, WP(C).19240/2018, WP(C).23838/2018, WP(C).23839/2018, WP(C).21439/2018, WP(C).23038/2018, WP(C).18040/2018, WP(C).20040/2018, WP(C).20238/2018, WP(C).18838/2018, WP(C).18837/2018, WP(C).18038/2018, WP(C).19037/2018, WP(C).15637/2018, WP(C).15636/2018, WP(C).15036/2018, WP(C).16638/2018, WP(C).16436/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.16436 OF 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. 16638 of 2018 PETITIONER/S: M/S SARASWATHY FASHION JEWELLERY CHALAI, THIRUVANANTHAPURAM,REPRESENTED BY S.SUBBAYYAN, PARTNER. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.B.PRABHAKARAN RESPONDENT/S: 1 STATE TAX OFFICER, 2ND CIRCLE, SGST DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. 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. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS 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., SR. SC. SRI. SREELAL N. WARRIER Wpc nO.16436 OF 2018 & CONN.CASES 7 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).16639/2018, WP(C).18840/2018, WP(C).19240/2018, WP(C).23838/2018, WP(C).23839/2018, WP(C).21439/2018, WP(C).23038/2018, WP(C).18040/2018, WP(C).20040/2018, WP(C).20238/2018, WP(C).18838/2018, WP(C).18837/2018, WP(C).18038/2018, WP(C).19037/2018, WP(C).15637/2018, WP(C).15636/2018, WP(C).16437/2018, WP(C).15036/2018, WP(C).16436/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.16436 OF 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. 16639 of 2018 PETITIONER/S: M/S. MARIA DISTRIBUTORS VELLIKULANGARA ROAD, KODAKARA, THRISSUR680 684, REPRESENTED BY ITS MANAGING PARTNER,RUBY MANOJ. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT/S: 1 STATE TAX OFFICER DEPARTMENT OF STATE GOODS & SERVICE TAX,CHALAKUDY, THRISSUR DISTRICT 680 307. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,KARAMANA P.O., THIRUVANANTHAPURAM DISTRICT 695 001. 3 THE SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA,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 ADV. GOVERNMENT PLEADER 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).18840/2018, WP(C).19240/2018, WP(C).23838/2018, WP(C).23839/2018, WP(C).21439/2018, WP(C).23038/2018, WP(C).18040/2018, WP(C).20040/2018, WP(C).20238/2018, WP(C).18838/2018, WP(C).18837/2018, WP(C).18038/2018, WP(C).19037/2018, WP(C).15637/2018, WP(C).15636/2018, WP(C).16437/2018, WP(C).15036/2018, WP(C).16638/2018, WP(C).16436/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.16436 OF 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. 18038 of 2018 PETITIONER/S: M/S. SYLCON DOOR NO.40/562, M.G. ROAD, KOCHI, REPRESENTED BY ITS PARTNER- K.V. SHIRAZ. BY ADVS. SRI.K.I.MAYANKUTTY MATHER KUM.NARAYANI HARIKRISHNAN 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-110001. 3 COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695001. 4 COMMERCIAL TAX OFFICER KVAT CIRCLE IV, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM- 682015. 5 INSPECTING ASSISTANT COMMISSIONER RECOVERY COMMERCIAL TAXES, ERNAKULAM-682015. 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).16639/2018, WP(C).18840/2018, WP(C).19240/2018, WP(C).23838/2018, WP(C).23839/2018, WP(C).21439/2018, WP(C).23038/2018, WP(C).18040/2018, WP(C).20040/2018, WP(C).20238/2018, WP(C).18838/2018, WP(C).18837/2018, WP(C).19037/2018, WP(C).15637/2018, WP(C).15636/2018, WP(C).16437/2018, WP(C).15036/2018, WP(C).16638/2018, WP(C).16436/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.16436 OF 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. 18040 of 2018 PETITIONER/S: K.V.SHIRAZ PROPRIETOR, NEHA LEATHER, PKV BUILDING,DOOR NO.40/1488, 1ST FLOOR, MARKET ROAD, ERNAKULAM. BY ADVS. SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA 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-110001. 3 COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695001. 4 COMMERCIAL TAX OFFICER KVAT CIRCLE III, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682015. 5 ASSISTANT COMMISSIONER SPECIAL CIRCLE II, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM-682015. 6 INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, KAKKANAD, ERNAKULAM-682030. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., Wpc nO.16436 OF 2018 & CONN.CASES 11 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).16639/2018, WP(C).18840/2018, WP(C).19240/2018, WP(C).23838/2018, WP(C).23839/2018, WP(C).21439/2018, WP(C).23038/2018, WP(C).20040/2018, WP(C).20238/2018, WP(C).18838/2018, WP(C).18837/2018, WP(C).18038/2018, WP(C).19037/2018, WP(C).15637/2018, WP(C).15636/2018, WP(C).16437/2018, WP(C).15036/2018, WP(C).16638/2018, WP(C).16436/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.16436 OF 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. 18837 of 2018 PETITIONER/S: KALYAN SILKS TRICHUR (P) LTD CORPORATE OFFICE, 4/621/2, KURIACHIRA, THRISSUR-680 006. (REPRESENTED BY THE COMPANY SECRETARY SRI.GANESH T.A) BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 ASSISTANT COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT SPECIAL CIRCLE, THRISSUR-680 001. 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 ITSS PRINCIPAL SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. 6 INSPECTING ASSISTANT COMMISSIONER S.G.S.T.DEPARTMENT, THRISSUR-680 001. 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 N. WARRIER Wpc nO.16436 OF 2018 & CONN.CASES 13 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).16639/2018, WP(C).18840/2018, WP(C).19240/2018, WP(C).23838/2018, WP(C).23839/2018, WP(C).21439/2018, WP(C).23038/2018, WP(C).18040/2018, WP(C).20040/2018, WP(C).20238/2018, WP(C).18838/2018, WP(C).18038/2018, WP(C).19037/2018, WP(C).15637/2018, WP(C).15636/2018, WP(C).16437/2018, WP(C).15036/2018, WP(C).16638/2018, WP(C).16436/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.16436 OF 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. 18838 of 2018 PETITIONER/S: M/S.REGAL REALTORS & PROJECTS (INDIA) PVT LTD DOOR. NO. 50/2360,ZEREENA, RAILWAY STATION ROAD,EDAPPILLY P.O, KOCHI 682 024.REPRESENTED BY ITS DIRECTOR MICHAEALLE FATHIMA NIAZ. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER (WC & LT), DEPARTMENT OF COMMERCIAL TAXES,CLAS TOWER, OLD RAILWAY STATION ROAD,ERNAKULAM 682 018. 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. 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 N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).16639/2018, WP(C).18840/2018, WP(C).19240/2018, WP(C).23838/2018, WP(C).23839/2018, WP(C).21439/2018, WP(C).23038/2018, WP(C).18040/2018, WP(C).20040/2018, WP(C).20238/2018, WP(C).18837/2018, WP(C).18038/2018, WP(C).19037/2018, WP(C).15637/2018, WP(C).15636/2018, WP(C).16437/2018, WP(C).15036/2018, WP(C).16638/2018, WP(C).16436/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.16436 OF 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. 18840 of 2018 PETITIONER/S: KERALA STORES CHEMMANNAR-P.O., UDUMBANCHOLA-685 554, REPRESENTED BY ITS PROPRIETOR T.L.GURUSWAMY. BY ADV. SRI.V.V.GEORGEKUTTY RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX S.G.S.T DEPARTMENT IDUKKI,KATTAPPANA-685 515. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA,THIRUVANANTHAPURAM.695 002. 3 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM.695 002. 4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI-110 001. 5 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI- 110 001. BY ADV. GOVERNMENT PLEADER 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 N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).16639/2018, WP(C).19240/2018, WP(C).23838/2018, WP(C).23839/2018, WP(C).21439/2018, WP(C).23038/2018, WP(C).18040/2018, WP(C).20040/2018, WP(C).20238/2018, WP(C).18838/2018, WP(C).18837/2018, WP(C).18038/2018, WP(C).19037/2018, WP(C).15637/2018, WP(C).15636/2018, WP(C).16437/2018, WP(C).15036/2018, WP(C).16638/2018, WP(C).16436/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.16436 OF 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. 19037 of 2018 PETITIONER/S: P.Y.MOHAMMED NISTHAR AGED 37 YEARS PULIKKAL AGENCIES, OTTAPALAM. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS SERVICE TAX DEPARTMENT, OTTAPALAM - 679 101. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. 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. BY ADVS. SRI.P.L.BABU, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.P.L.BABU 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 N. WARRIER Wpc nO.16436 OF 2018 & CONN.CASES 17 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).16639/2018, WP(C).18840/2018, WP(C).19240/2018, WP(C).23838/2018, WP(C).23839/2018, WP(C).21439/2018, WP(C).23038/2018, WP(C).18040/2018, WP(C).20040/2018, WP(C).20238/2018, WP(C).18838/2018, WP(C).18837/2018, WP(C).18038/2018, WP(C).15637/2018, WP(C).15636/2018, WP(C).16437/2018, WP(C).15036/2018, WP(C).16638/2018, WP(C).16436/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.16436 OF 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. 19240 of 2018 PETITIONER/S: MATHEW SEBASTIAN M/S.TREESA GARDEN, PERUMPADANNA,N.PARAVUR, ERNAKULAM DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER (LUXURY TAX) STATE GOODS AND SERVICE TAX DEPARTMENT,MATTANCHERRY-682 002. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).16639/2018, WP(C).18840/2018, WP(C).23838/2018, WP(C).23839/2018, WP(C).21439/2018, WP(C).23038/2018, WP(C).18040/2018, WP(C).20040/2018, WP(C).20238/2018, WP(C).18838/2018, WP(C).18837/2018, WP(C).18038/2018, WP(C).19037/2018, WP(C).15637/2018, WP(C).15636/2018, WP(C).16437/2018, WP(C).15036/2018, WP(C).16638/2018, WP(C).16436/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.16436 OF 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. 20040 of 2018 PETITIONER/S: M/S. SREE VINAYAKA FEEDS, VALLOM, RAYONPURAM P.O., PERUMBAVOOR,COCHIN-683 544, REPRESENTED BY ITSPROPRIETRESS BINDU PRAMOD. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT,SPECIAL CIRCLE, PERUMBAVOOR, COCHIN-683 542. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,KARAMANA P.O., THIRUVANANTHAPURAM DISTRICT-695 001. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM DISTRICT695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. BY ADVS. SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.PREETHA S. NAIR SC CENTRAL BOARD OF EXCISE AND CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER Wpc nO.16436 OF 2018 & CONN.CASES 20 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).16639/2018, WP(C).18840/2018, WP(C).19240/2018, WP(C).23838/2018, WP(C).23839/2018, WP(C).21439/2018, WP(C).23038/2018, WP(C).18040/2018, WP(C).20238/2018, WP(C).18838/2018, WP(C).18837/2018, WP(C).18038/2018, WP(C).19037/2018, WP(C).15637/2018, WP(C).15636/2018, WP(C).16437/2018, WP(C).15036/2018, WP(C).16638/2018, WP(C).16436/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.16436 OF 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. 20238 of 2018 PETITIONER/S: M/S.REINFORCED EARTH INDIA PVT.LTD., KOZHIKODE G8, BEACH ROAD, COCONUT BAZAR, KOZHIKODE-673 032,REP. BY S.SREEHARI, AUTHORISED SIGNATORY. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT/S: 1 THE SALES TAX OFFICER-I, WORKS CONTRACT, KOZHIKODE DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE-673 006. 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. BY ADVS. SMT.SINDHUMOL.T.P., CGC SMT.SINDHUMOL.T.P. CGC 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).16639/2018, WP(C).18840/2018, WP(C).19240/2018, WP(C).23838/2018, WP(C).23839/2018, WP(C).21439/2018, WP(C).23038/2018, WP(C).18040/2018, WP(C).20040/2018, WP(C).18838/2018, WP(C).18837/2018, WP(C).18038/2018, WP(C).19037/2018, WP(C).15637/2018, WP(C).15636/2018, WP(C).16437/2018, WP(C).15036/2018, WP(C).16638/2018, WP(C).16436/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.16436 OF 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. 21439 of 2018 PETITIONER/S: ANSAR.A A.S.TRADING, KAMBALAKKAD, WAYANAD DISTRICTREPRESENTED BY IT'S PROPRIETOR, PIN - 673 121. BY ADVS. SMT.M.K.HAJARA SRI.C.RAMACHANDRAN RESPONDENT/S: 1 THE STATE TAX OFFICER S.G.S.T. DEPARTMENT, KALPETTA, WAYANAD DISTRICT, PIN - 673 121. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002. 3 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TOP TAXES,SECRETARIAT, THIRUVANANTHAPURAM - 695 002. 4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI - 110 003. 5 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI - 110 003. BY ADVS. SRI.B.RAMACHANDRAN, CGC SRI.B.RAMACHANDRAN CGC 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 N. WARRIER Wpc nO.16436 OF 2018 & CONN.CASES 23 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).16639/2018, WP(C).18840/2018, WP(C).19240/2018, WP(C).23838/2018, WP(C).23839/2018, WP(C).23038/2018, WP(C).18040/2018, WP(C).20040/2018, WP(C).20238/2018, WP(C).18838/2018, WP(C).18837/2018, WP(C).18038/2018, WP(C).19037/2018, WP(C).15637/2018, WP(C).15636/2018, WP(C).16437/2018, WP(C).15036/2018, WP(C).16638/2018, WP(C).16436/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.16436 OF 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. 23038 of 2018 PETITIONER/S: SAJI S AGED 36 YEARS, S/O.SAHADEVAN,PROPRIETOR,CENTURY BAGS,CENTURY PLAZA, MOYANS GIRLS HIGH SCHOOL JUNCTION,PALAKKAD,678 001. BY ADVS. SRI.JACOB SEBASTIAN SMT.ANU JACOB SRI.K.V.WINSTON RESPONDENT/S: 1 STATE OF KERALA DEPARTMENT OF TAXES, SECRETARIAT, TRIVANDRUM 695001 2 STATE TAX OFFICE SECOND CIRCLE, PALAKKAD 5TH FLOOR, STATE GST COMPLEX,BEHIND CIVIL STATION, 678001. 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.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.SHEELA DEVI.I. SC CENTRAL BOARD OF EXCISE AND CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER Wpc nO.16436 OF 2018 & CONN.CASES 25 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).16639/2018, WP(C).18840/2018, WP(C).19240/2018, WP(C).23838/2018, WP(C).23839/2018, WP(C).21439/2018, WP(C).18040/2018, WP(C).20040/2018, WP(C).20238/2018, WP(C).18838/2018, WP(C).18837/2018, WP(C).18038/2018, WP(C).19037/2018, WP(C).15637/2018, WP(C).15636/2018, WP(C).16437/2018, WP(C).15036/2018, WP(C).16638/2018, WP(C).16436/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.16436 OF 2018 & CONN.CASES 26 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. 23838 of 2018 PETITIONER/S: SHAJU P.S., AGED 50 YEARS PROPRIETOR, COMBINED FURNITURE,ANANDAPURAM P.O., THRISSUR,PIN - 680 305. BY ADV. SRI.K.G.SOMANATH RESPONDENT/S: 1 THE STATE TAX OFFICER, THRISSUR S.G.S.T DEPARTMENT, IRINJALAKUDA,THRISSUR, PINCODE - 680 121. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMAN,THIRUVANANTHAPURAM - 695 002. 3 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES,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).16639/2018, WP(C).18840/2018, WP(C).19240/2018, WP(C).23839/2018, WP(C).21439/2018, WP(C).23038/2018, WP(C).18040/2018, WP(C).20040/2018, WP(C).20238/2018, WP(C).18838/2018, WP(C).18837/2018, WP(C).18038/2018, WP(C).19037/2018, WP(C).15637/2018, WP(C).15636/2018, WP(C).16437/2018, WP(C).15036/2018, WP(C).16638/2018, WP(C).16436/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.16436 OF 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. 23839 of 2018 PETITIONER/S: K.H.SHIHABUDEEN AGED 54 YEARS PROPRIETOR, M/S. KEYAM TRADERS,KODUNGALLUR, THRISSUR DISTRICT. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, KERALA KODUNGALLUR 680664. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM695001. 3 STATE OF KERALA REPRESENTE DBY ITS SECRETARY,FINANCE DEPARTMENT,SECRETARIAT,THIRUVANANTHAPURAM 695001. 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI 110001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., Wpc nO.16436 OF 2018 & CONN.CASES 28 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).16639/2018, WP(C).18840/2018, WP(C).19240/2018, WP(C).23838/2018, WP(C).21439/2018, WP(C).23038/2018, WP(C).18040/2018, WP(C).20040/2018, WP(C).20238/2018, WP(C).18838/2018, WP(C).18837/2018, WP(C).18038/2018, WP(C).19037/2018, WP(C).15637/2018, WP(C).15636/2018, WP(C).16437/2018, WP(C).15036/2018, WP(C).16638/2018, WP(C).16436/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.16436 OF 2018 & CONN.CASES 29

JUDGMENT [ WP(C) 16436/2018 ,WP(C).15036/2018 ,WP(C).15636/2018 ,WP(C).15637/2018 ,WP(C).16437/2018 ,WP(C).16638/2018 ,WP(C).16639/2018 ,WP(C).18038/2018 ,WP(C).18040/2018 ,WP(C).18837/2018 ,WP(C).18838/2018 ,WP(C).18840/2018 ,WP(C).19037/2018 ,WP(C).19240/2018 ,WP(C).20040/2018 ,WP(C).20238/2018 ,WP(C).21439/2018 ,WP(C).23038/2018 ,WP(C).23838/2018 ,WP(C).23839/2018 ] In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken.

2.

All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P.(C) No.11335 of 2018 and connected cases. I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above. DAMA SESHADRI NAIDU JUDGE

Wpc nO.16436 OF 2018 & CONN.CASES 30 APPENDIX OF WP(C) 16436/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1OF THE PRE-ASSESSMENT NOTICE DATED 15/05/2018 FOR THE YEAR 2014-15 EXHIBIT-P2OF THE INTERIM ORDER DATED 04/04/2018 IN W.P(C) 11335/2018 EXHIBIT-P3OF THE INTERIM ORDER DATED 12/04/2018 IN W.P(C) 13136/2018

Wpc nO.16436 OF 2018 & CONN.CASES 31 APPENDIX OF WP(C) 15036/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE NOTICE DATED 25.01.2017 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2014-15 EXHIBIT P2.OF NOTICE DATED 11.04.2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2014-15 EXHIBIT P3.OF THE INTERIM ORDER DATED 4.4.2018 IN W.P.(C)NO.11335/2018 OF THIS HON'BLE COURT IN THE CASE OF M/S. SHEEN GOLDEN JEWELS (INDIA) PVT. LTD.

Wpc nO.16436 OF 2018 & CONN.CASES 32 APPENDIX OF WP(C) 15636/2018 PETITIONER'S/S EXHIBITS: EXT:P1 COPY OF NOTICE DATED 24.11.2017 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14. EXT:P1(A) COPY OF NOTICE DATED 24.11.2017 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15. EXT:P2(B) COPY OF NOTICE DATED 24.11.2017 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16. EXT:P1(C) COPY OF NOTICE DATED 24.11.2017 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2016-17. EXT:P2 COPY OF REPLY DATED 3.04.2018 FILED BY THE PETITIONER FOR THE YEAR 2013-14. EXT:P2(A) COPY OF REPLY DATED 3.04.2018 FILED BY THE PETITIONER FOR THE YEAR 2014-15. EXT:P2(B) COPY OF REPLY DATED 3.04.2018 FILED BY THE PETITIONER FOR THE YEAR 2015-16. EXT:P2(C) COPY OF REPLY DATED 3.04.2018 FILED BY THE PETITIONER FOR THE YEAR 2016-17. EXT:P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C)NO.13552 OF 2018. Wpc nO.16436 OF 2018 & CONN.CASES 33 APPENDIX OF WP(C) 15637/2018 PETITIONER'S/S EXHIBITS: EXT. P1 COPY OF ANNUAL RETURN FOR THE YEAR 2016- 2017 EXT.P2 COPY OF NOTICE DATED 20.02.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1)FOR THE YEAR 2016-17 EXT.P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C)NO.13552 OF 2018. Wpc nO.16436 OF 2018 & CONN.CASES 34 APPENDIX OF WP(C) 16437/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF PRE-ASSESSMENT NOTICE FOR 2011-12 NO.3215026745/2011-12 DATED 02.11.2017 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2.OF REPLY FILED BY THE PETITIONER DATED 13.11.2017 EXHIBIT P3.OF ORDER NO.32150262745 DATED 28.02.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P4.OF NOTICE NO.10/2018-19 DATED 26.04.2018 ISSUED BY THE 4TH RESPONDENT EXHIBIT P5.OF THE ORDER IN W.P.(C)NO.11335 OF 2018 DATED 04.04.2018

Wpc nO.16436 OF 2018 & CONN.CASES 35 APPENDIX OF WP(C) 16638/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE ASSESSMENT NOICE NO. 32010130552/2011-12 DATED 21.04.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P1(A)OF THE PRE ASSESSMENT NOICE NO. 32010130552/2012 - 13 DATED 21.04.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P1(B)OF THE PRE ASSESSMENT NOICE NO. 32010130552/2013-14 DATED 21.04.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013 -14. EXHIBIT P1(C)OF THE PRE ASSESSMENT NOICE NO. 32010130552/2014-15 DATED 21.04.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P1(D)OF THE PRE ASSESSMENT NOICE NO. 32010130552/2015 -16 DATED 21.04.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P1(E)OF THE PRE ASSESSMENT NOICE NO. 32010130552/2016-17 DATED 21.04.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'ABLE COURT IN WPC NO. 11335/2018 DATED 04.04.2018. Wpc nO.16436 OF 2018 & CONN.CASES 36 APPENDIX OF WP(C) 16639/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.32080828667/2015-16 DATED 20/3/2018 EXHIBIT P2OF THE REPLY FILED BY THE PETITIONER DATED NIL EXHIBIT P3OF THE ASSESSMENT ORDER NO.32080828667/2015-16 DATED 30/4/2018

Wpc nO.16436 OF 2018 & CONN.CASES 37 APPENDIX OF WP(C) 18038/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE ISSUED BY THE 4TH RESPONDENT (AY-2009-10). EXHIBIT P2OF THE REPLY GIVEN BY THE PETITIONER TO THE 4TH RESPONDENT. EXHIBIT P3OF THE ORDER PASSED BY THE 4TH RESPONDENT (AY-2009-10). EXHIBIT P4OF THE INTERIM ORDER IN W.P. (C)NO.14207/2018 OF THIS HON'BLE COURT.

Wpc nO.16436 OF 2018 & CONN.CASES 38 APPENDIX OF WP(C) 18040/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE ISSUED BY THE 4TH RESPONDENT (AY-2011-2012) DATED 20-4-2014. EXHIBIT P2OF THE ORDER PASSED BY THE 4TH RESPONDENT (AY-2011-12) DATED 30-4-204. EXHIBIT P3OF THE DEMAND NOTICE ISSUED BY THE 5TH RESPONDENT (AY-2011-12) DATED 20-2- 2018. EXHIBIT P4OF THE DEMAND NOTICE ISSUED BY THE 6TH RESPONDENT (AY-2011-12) DATED 4-5- 2018. EXHIBIT P5OF THE SRO 327/2005 DATED 31-3- 2005 EXHIBIT P6OF THE INTERIM ORDER IN WP(C)NO.14207/2018 OF THIS HON'BLE COURT DATED 24-4-2018. Wpc nO.16436 OF 2018 & CONN.CASES 39 APPENDIX OF WP(C) 18837/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32080583992/2013-14 DATED 31-05-2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ORDER IN WP(C) 11335/2018 OF THIS HON'BLE COURT DATED 04-04-2018. Wpc nO.16436 OF 2018 & CONN.CASES 40 APPENDIX OF WP(C) 18838/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 320720001906/2014-15 DATED 31-03-2018. EXHIBIT P2OF THE ASSESSMENT ORDER NO. 32072001906 2015-16 DATED 31-03-2018. EXHIBIT P3OF THE ASSESSMENT ORDER NO. 32072001906/2016-17 DATED 31-03-2018. Wpc nO.16436 OF 2018 & CONN.CASES 41 APPENDIX OF WP(C) 18840/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ANNUAL RETURN FOR 2012-13 FILED BY THE PETITIONER. EXHIBIT P2OF THE PRE-ASSESSMENT NOTICE U/S.25(1) FOR 2012-13 DATED 19.02.2018 ISSUED BY THE 1ST RESPONDENT.

Wpc nO.16436 OF 2018 & CONN.CASES 42 APPENDIX OF WP(C) 19037/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 01.02.2018. EXHIBIT P2OF THE DEMAND NOTICE IN FORM NO. 12 ISSUED BY 1ST RESPONDENT DATED 12.03.2018. Wpc nO.16436 OF 2018 & CONN.CASES 43 APPENDIX OF WP(C) 19240/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 : COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 28-4- 2018. EXHIBIT P1(A) : COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-2017 DATED 28- 4-2018 EXHIBIT P2 : COPY OF ORDER IN WPC.NO.11335/18 OF THIS HON'BLE COURT DATED 4-4-2018. Wpc nO.16436 OF 2018 & CONN.CASES 44 APPENDIX OF WP(C) 20040/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE ASSESSMENT ORDER NO.32150203525/13-14 DATED 26.5.2018. Wpc nO.16436 OF 2018 & CONN.CASES 45 APPENDIX OF WP(C) 20238/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 : PHOTOCOPY OF ORDER IN WPC.NO.11335 OF 2018 DATED 4-4-2018. EXHIBIT P2 : PHOTOCOPY OF NOTICE U/S 25(1) OF KVAT ACT, DATED 7-3-2018 FOR 2014-15. Wpc nO.16436 OF 2018 & CONN.CASES 46 APPENDIX OF WP(C) 21439/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2015 - 2016 DATED 20/04/2018 EXHIBIT P2: AOF THE INTERIM ORDER IN WPC.NO.13930/18 DATED 13/04/2018

Wpc nO.16436 OF 2018 & CONN.CASES 47 APPENDIX OF WP(C) 23038/2018 PETITIONER'S/S EXHIBITS: EXT:P1 AOF THE NOTICE DATED JUNE 16,2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT.

Wpc nO.16436 OF 2018 & CONN.CASES 48 APPENDIX OF WP(C) 23838/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DT. 5.3.2018 U/S. 25(1) OF THE ACT ISSUED BY THE FIRST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P2OF THE PROCEEDINGS OF ASSESSMENT U/S.25(1) OF THE ACT PASSED FOR 2013-14 DATED 31.03.2018. Wpc nO.16436 OF 2018 & CONN.CASES 49 APPENDIX OF WP(C) 23839/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE ASSESSMENT ORDER NO.32081057379/2016-17 DATED 26-3-2018 CSS/

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