BharatTaxGST

E.D. Joseph vs. State Of Kerala

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WP(C)/15025/2018HC KeralaGSTCNR KLHC01046613201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU49 pages
For Respondent: ADDL. AG K.K. RAVINDRANATH

No AI summary yet for this judgment.

Heard together (6 matters)

WP(C)25458/2018
WP(C)25860/2018
WP(C)27055/2018
WP(C)22033/2018
WP(C)19832/2018
WP(C)19833/2018

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

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23123 of 2018 PETITIONER/S: K. RAFEEQUE PROPRIETOR, BASIC PANTHAL & CURTAIN WORKS,9/496 C, PALLIMETHAL, FAROOK COLLEGE,KOZHIKODE, PIN-673 632. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT/S: 1 STATE TAX OFFICER, KOZHIKODE FOURTH CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT,KOZHIKODE, PIN-673 632. 2 THE INTELLIGENCE OFFICER SQUAD NO.IV, KOZHIKODE, DEPARTMENT OF COMMERCIAL TAXES,KOZHIKODE, PIN-673 024. 3 THE COMMISSIONER OF STATE TAXES TAX TOWER, KALLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM-695 002. 4 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM, PIN-695 002. 5 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. 6 THE INSPECTING ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,TAX COMPLEX, KOZHIKODE, PIN-673 006. OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC Nos.23787/18 & CONN.CASES 2 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15025/2018, WP(C).16152/2018, WP(C).16234/2018, WP(C).19832/2018, WP(C).19833/2018, WP(C).21207/2018, WP(C).21835/2018, WP(C).22002/2018, WP(C).22028/2018, WP(C).22033/2018, WP(C).22233/2018, WP(C).22706/2018, WP(C).24652/2018, WP(C).25260/2018, WP(C).25458/2018, WP(C).25860/2018, WP(C).26658/2018, WP(C).27055/2018, WP(C).27651/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & 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. 15025 of 2018 PETITIONER/S: E.D. JOSEPH PROPRIETOR, M/S. JOSCO SCALE,GOODS SHEPHERD ROAD, KOTTAYAM. BY ADVS. SRI.J.JULIAN XAVIER SRI.FIROZ K.ROBIN RESPONDENT/S: 1 STATE OF KERALA REP. BY ITS SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 ASSISTANT COMMISSIONER OF SALES TAX SPECIAL CIRCLE, KOTTAYAM 686 001. 3 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., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22002/2018, WP(C).25260/2018, WP(C).25458/2018, WP(C).25860/2018, WP(C).26658/2018, WP(C).27055/2018, WP(C).27651/2018, WP(C).21835/2018, WP(C).22233/2018, WP(C).22033/2018, WP(C).19832/2018, WP(C).16234/2018, WP(C).19833/2018, WP(C).22028/2018, WP(C).16152/2018, WP(C).22706/2018, WP(C).24652/2018, WP(C).21207/2018, WP(C).23123/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & 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. 16152 of 2018 PETITIONER/S: BRIJESH.B AGED 40 YEARS M/S. PONNARAN;S TRADE LINKS, 12/199, CHANDRANAGAR CO-OPERATIVE HOUSING BUILDING SOCIETY, PIRIVUSALA STOP,PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 STATE TAX OFFICER, PALAKKAD 2ND CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT,PALAKKAD - 678 001. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM- 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIATE,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 WPC Nos.23787/18 & CONN.CASES 5 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22002/2018, WP(C).25260/2018, WP(C).25458/2018, WP(C).25860/2018, WP(C).26658/2018, WP(C).27055/2018, WP(C).27651/2018, WP(C).21835/2018, WP(C).22233/2018, WP(C).22033/2018, WP(C).19832/2018, WP(C).16234/2018, WP(C).19833/2018, WP(C).22028/2018, WP(C).15025/2018, WP(C).22706/2018, WP(C).24652/2018, WP(C).21207/2018, WP(C).23123/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & 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. 16234 of 2018 PETITIONER/S: LEGACY HABITATS (INDIA) PRIVATE LTD CHEROOTTY ROAD, NEAR METRO SHOE,KOZHIKODE, KERALA - 673 032, REPRESENTED BY ITSMANAGING DIRECTOR, SERFRAZ ABDUL GAFOOR, AGED 42,S/O.LATE DR.ABDUL GAFOOR. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA SRI.E.C.AHAMED FAZIL SRI.P.C.MUHAMMED NOUSHIQ RESPONDENT/S: 1 THE STATE TAX OFFICER (WORKS CONTRACT), KOZHIKODE OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS & SERVICE TAXES, KOZHIKODE - 673 006. 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT, TAX TOWERS,THIRUVANANTHAPURAM - 695 001. 3 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY,SECRETARIAT, THIRUVANANTHAPURAM 695 001. 4 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI - 110 001. WPC Nos.23787/18 & CONN.CASES 7 6 STATE TAX OFFICER RECOVERY OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER,OFFICE OF DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE - 6. 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).22002/2018, WP(C).25260/2018, WP(C).25458/2018, WP(C).25860/2018, WP(C).26658/2018, WP(C).27055/2018, WP(C).27651/2018, WP(C).21835/2018, WP(C).22233/2018, WP(C).22033/2018, WP(C).19832/2018, WP(C).19833/2018, WP(C).22028/2018, WP(C).16152/2018, WP(C).15025/2018, WP(C).22706/2018, WP(C).24652/2018, WP(C).21207/2018, WP(C).23123/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & 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. 19832 of 2018 PETITIONER/S: ANGEL JEWELLERS DON BOSCO LANE, KURIACHIRA, PIN 680006,THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNEER SRI. MICHAEL ANGELO. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT,KERALA, 4TH CIRCLE, THRISSUR 680 004. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT,KERALA, 4TH CIRCLE, THRISSUR 680 004. 3 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM 695 001 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO. 46, NORTH BLOCK, NEW DELHI 110 001. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22002/2018, WP(C).25260/2018, WP(C).25458/2018, WP(C).25860/2018, WP(C).26658/2018, WP(C).27055/2018, WP(C).27651/2018, WP(C).21835/2018, WP(C).22233/2018, WP(C).22033/2018, WP(C).16234/2018, WP(C).19833/2018, WP(C).22028/2018, WP(C).16152/2018, WP(C).15025/2018, WP(C).22706/2018, WP(C).24652/2018, WP(C).21207/2018, WP(C).23123/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & 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. 19833 of 2018 PETITIONER/S: AL-FAH ASSOCIATES MUTTAM, ALUVA, ERNAKULAM 683106REPRESENTED BY ITS PROPRIETOR SRI. M. MUHAMMED BASHEER. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER-1 STATE GOODS AND SERVICES TAX DEPARTMENT,KERALA, SPECIAL CIRCLE, MATTANACHERRY AT ALUVA 683101 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM 695 001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46,NORTH BLOCK, NEW DELHI 110 001. BY ADVS. ASSISTANT SOLICITOR GENERAL ASSISTANT SOLICITOR GENERAL 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).22002/2018, WP(C).25260/2018, WP(C).25458/2018, WP(C).25860/2018, WP(C).26658/2018, WP(C).27055/2018, WP(C).27651/2018, WP(C).21835/2018, WP(C).22233/2018, WP(C).22033/2018, WP(C).19832/2018, WP(C).16234/2018, WP(C).22028/2018, WP(C).16152/2018, WP(C).15025/2018, WP(C).22706/2018, WP(C).24652/2018, WP(C).21207/2018, WP(C).23123/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & 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. 21207 of 2018 PETITIONER/S: K.V.KUMAR, PROPRIETOR, M/S. HOTEL AMITH PROPRIETOR, M/S.HOTEL AMITH, HOUSING BOARD JUNCTION, S.S.KOVIL ROAD,THIRUVANANTHAPURAM. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.B.PRABHAKARAN RESPONDENT/S: 1 INTELLIGENCE OFFICER, SQUAD III SQUAD-III, COMMERCIAL TAXES, THIRUVANANTHAPURAM,AT NEYYATINKARA - 695121. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695001. 3 THE 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. 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).22002/2018,WP(C).25260/2018, WP(C)25458/2018,WP(C)25860/2018,WP(C).26658/2018,WP(C)27055/2018 WP(C).27651/2018,WP(C).21835/2018,WP(C).22233/2018, WP(C)22033/2018,WP(C)19832/2018,WP(C).16234/2018,WP(C)19833/2018 WP(C).22028/2018,WP(C).16152/2018,WP(C).15025/2018, WP(C).22706/2018, WP(C).24652/2018, WP(C).23123/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & 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. 21835 of 2018 PETITIONER/S: M/S.MALABAR MULTI SPECIALITY CENTRE PVT. LTD. 2/1854 A, MALABAR HOSPITAL BUILDING,CIVIL STATION P.O, ERANHIPALAM,KOZHIKODE-673020 REPRESENTED BY ITS DIRECTORMRS. P.A. LALITHA BY ADVS. SRI.RAJESH NAMBIAR SRI.N.R.SAJ RESPONDENT/S: 1 STATE TAX OFFICER 2ND CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT,ERNAKULAM PIN-682031 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,GOVT. SECRETARIAT, THIRUVANANTHAURAM- 695001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN. GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22002/2018, WP(C).25260/2018, WP(C).25458/2018, WP(C).25860/2018, WP(C).26658/2018, WP(C).27055/2018, WP(C).27651/2018, WP(C).22233/2018, WP(C).22033/2018, WP(C).19832/2018, WP(C).16234/2018, WP(C).19833/2018, WP(C).22028/2018, WP(C).16152/2018, WP(C).15025/2018, WP(C).22706/2018, WP(C).24652/2018, WP(C).21207/2018, WP(C).23123/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & 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. 22002 of 2018 PETITIONER/S: ALAPPAT FASHION JEWELLERY ATTUKAL SHOPPING COMPLEX, EAST FORT, THIRUVANANTHAPURAM-695023, REPRESENTED BY ITS MANAGING PARTNER-JOHN ALAPPAT. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT,TAX TOWERS, KILLIPPALAM, THIRUVANANTHAPURAM-695002. 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-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).25260/2018, WP(C).25458/2018, WP(C).25860/2018, WP(C).26658/2018, WP(C).27055/2018, WP(C).27651/2018, WP(C).21835/2018, WP(C).22233/2018, WP(C).22033/2018, WP(C).19832/2018, WP(C).16234/2018, WP(C).19833/2018, WP(C).22028/2018, WP(C).16152/2018, WP(C).15025/2018, WP(C).22706/2018, WP(C).24652/2018, WP(C).21207/2018, WP(C).23123/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & CONN.CASES 13 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 22028 of 2018 PETITIONER/S: MRS.BINU MATHEW AGED 46 YEARS PROPRIETOR, DISPOLINE, 33/1593, KIZHAKKECHAMAPARAMBIL,THYKKAVU, VENNALA, KOCHI 682028 BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 INTELLIGENCE OFFICER SQUAD NO.II, COMMERCIAL TAXES,ERNAKULAM, KOCHI 682015 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 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 INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, KAKKANAD, KOCHI 682030 WPC Nos.23787/18 & CONN.CASES 14 BY ADVS. SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22002/2018, WP(C).25260/2018, WP(C).25458/2018, WP(C).25860/2018, WP(C).26658/2018, WP(C).27055/2018, WP(C).27651/2018, WP(C).21835/2018, WP(C).22233/2018, WP(C).22033/2018, WP(C).19832/2018, WP(C).16234/2018, WP(C).19833/2018, WP(C).16152/2018, WP(C).15025/2018, WP(C).22706/2018, WP(C).24652/2018, WP(C).21207/2018, WP(C).23123/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & 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. 22033 of 2018 PETITIONER/S: M/S.BERGER PAINTS INDIA LTD. DOOR NO.111/835 C, 1ST FLOOR, VALIYARA CHAMBERS,K K ROAD, CHEMBUMUKKU, COCHIN-682021,REPRESENTED BY ITS ADMINISTRATION EXECUTIVE,SRI.BENNY SEBASTIAN. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT,SPECIAL CIRCLE, MATTANCHERY AT ALUVA-683101. 2 DEPUTY COMMISSIONER APPEALS SALES TAX COMPLEX, THEVARA, KOCHI-682015. 3 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENTM,TAX COURT, KARAMAN PO, THIRUVANANTHAPURAM -695022. 4 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM-695001. 5 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADVS. SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP CUSTOMS WPC Nos.23787/18 & CONN.CASES 16 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).22002/2018, WP(C).25260/2018, WP(C).25458/2018, WP(C).25860/2018, WP(C).26658/2018, WP(C).27055/2018, WP(C).27651/2018, WP(C).21835/2018, WP(C).22233/2018, WP(C).19832/2018, WP(C).16234/2018, WP(C).19833/2018, WP(C).22028/2018, WP(C).16152/2018, WP(C).15025/2018, WP(C).22706/2018, WP(C).24652/2018, WP(C).21207/2018, WP(C).23123/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & CONN.CASES 17 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 22233 of 2018 PETITIONER/S: JOBSONS I.S. PRESS BUILDING,GROUND FLOOR, BANERJI ROAD, ERNAKULAM, PIN 682 013, REPRESENTED BY ITS PARTNER MR.V.J.JOB. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE-1, ERNAKULAM, STATE TAX COMPLEX, PERUMANOOR, ERNAKULAM PIN 682 015. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA PO, THIRUVANANTHAPURAM - 695 002. 3 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 002. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE , MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110N 001. 5 THE DEPUTY COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE-1, ERNAKULAM, STATE TAX COMPLEX, PERUMANOOR, ERNAKULAM PIN 682 015. BY ADVS. SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, CENTRAL BOARD OF EXCISE & CUSTOMS WPC Nos.23787/18 & CONN.CASES 18 SRI.RAMAVARMA REGHUNATHAN THAMBURAN 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22002/2018, WP(C).25260/2018, WP(C).25458/2018, WP(C).25860/2018, WP(C).26658/2018, WP(C).27055/2018, WP(C).27651/2018, WP(C).21835/2018, WP(C).22033/2018, WP(C).19832/2018, WP(C).16234/2018, WP(C).19833/2018, WP(C).22028/2018, WP(C).16152/2018, WP(C).15025/2018, WP(C).22706/2018, WP(C).24652/2018, WP(C).21207/2018, WP(C).23123/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & 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. 22706 of 2018 PETITIONER/S: K. SUBBIAH PANDIAN PROPRIETOR, M/S. SREE VINAYAKA TRADERS,M. PUDUR, GOVINDAPURAM, PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT,CHITTUR-678 101. 2 THE COMMISSIONER STATE GOODS AND SERVICES 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).22002/2018, WP(C).25260/2018, WP(C).25458/2018, WP(C).25860/2018, WP(C).26658/2018, WP(C).27055/2018, WP(C).27651/2018, WP(C).21835/2018, WP(C).22233/2018, WP(C).22033/2018, WP(C).19832/2018, WP(C).16234/2018, WP(C).19833/2018, WP(C).22028/2018, WP(C).16152/2018, WP(C).15025/2018, WP(C).24652/2018, WP(C).21207/2018, WP(C).23123/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & CONN.CASES 20 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. 24652 of 2018 PETITIONER/S: DHANASWAROOPDAS AGED 38 YEARS PROPRIETOR, M/S. MEGHA MARKETING, CC 69/1738A, SEMETHERI MUKKU, CHITTOOR ROAD, COCHIN - 682 018, ERNAKULAM DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS & SERVICE TAX DEPARTMENT, SPECIAL CIRCLE - I, ERNAKULAM, COCHIN - 682 015. 2 COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 022. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. 5 DEPUTY COMMISSIONER APPEALS THEVARA, ERNAKULAM, COCHIN - 682 015. 6 ASSISTANT COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, CIVIL STATION, KAKKANAD, COCHIN - 682 030. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES SR. SC. SRI. SREELAL N. WARRIER WPC Nos.23787/18 & CONN.CASES 21 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22002/2018, WP(C).25260/2018, WP(C).25458/2018, WP(C).25860/2018, WP(C).26658/2018, WP(C).27055/2018, WP(C).27651/2018, WP(C).21835/2018, WP(C).22233/2018, WP(C).22033/2018, WP(C).19832/2018, WP(C).16234/2018, WP(C).19833/2018, WP(C).22028/2018, WP(C).16152/2018, WP(C).15025/2018, WP(C).22706/2018, WP(C).21207/2018, WP(C).23123/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & 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. 25260 of 2018 PETITIONER/S: MURALEEDHARAN K.T.K. PROPRIETOR, M/S. ELITE ENTERPRISES,P.T. ROAD, VATAKARA, KOZHIKODE - 673 101. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, VATAKARA - 673 101. 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).22002/2018, WP(C).25458/2018, WP(C).25860/2018, WP(C).26658/2018, WP(C).27055/2018, WP(C).27651/2018, WP(C).21835/2018, WP(C).22233/2018, WP(C).22033/2018, WP(C).19832/2018, WP(C).16234/2018, WP(C).19833/2018, WP(C).22028/2018, WP(C).16152/2018, WP(C).15025/2018, WP(C).22706/2018, WP(C).24652/2018, WP(C).21207/2018, WP(C).23123/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & CONN.CASES 23 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 25458 of 2018 PETITIONER/S: M/S. C.V.M TYRE MART PALAKKAD ROAD, MELE PATTAMBI,PALAKKAD DISTRICT-679 306,REPRESENTED BY ITS PROPRIETOR,FAZIL C.V BY ADVS. SRI.K.J.ABRAHAM SRI.K.A.KABEER SRI.NIKHIL JOHN RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT,PATTAMBI, PALAKKAD DISTRICT-679 303. 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. 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).22002/2018, WP(C).25260/2018, WP(C).25860/2018, WP(C).26658/2018, WP(C).27055/2018, WP(C).27651/2018, WP(C).21835/2018, WP(C).22233/2018, WP(C).22033/2018, WP(C).19832/2018, WP(C).16234/2018, WP(C).19833/2018, WP(C).22028/2018, WP(C).16152/2018, WP(C).15025/2018, WP(C).22706/2018, WP(C).24652/2018, WP(C).21207/2018, WP(C).23123/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & 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. 25860 of 2018 PETITIONER/S: MOHAMMED DILAWAR PROPRIETOR, M/S. NEW KERALA TIMBERS AND SITHARA PLASTICS,NADACKAL P.O., ERATTUPETTA. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER, PALA PALA-686 575. 2 THE COMMISSIONER STATE GOODS AND SERVICES 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).22002/2018, WP(C).25260/2018, WP(C).25458/2018, WP(C).26658/2018, WP(C).27055/2018, WP(C).27651/2018, WP(C).21835/2018, WP(C).22233/2018, WP(C).22033/2018, WP(C).19832/2018, WP(C).16234/2018, WP(C).19833/2018, WP(C).22028/2018, WP(C).16152/2018, WP(C).15025/2018, WP(C).22706/2018, WP(C).24652/2018, WP(C).21207/2018, WP(C).23123/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & 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. 26658 of 2018 PETITIONER/S: SRI.MAHALAXMI TRADERS 1/412, SURVEY NO.65/3, IRUMBANAM, ERNAKULAM 682 017,REPRESENTED BY ITS PROPRIETOR SR.SANDEEP CHOUDHURY. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE INTELLIGENCE OFFICER RAPID ACTION -1, OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, ERNAKULAM,KOCHI 682024. 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 COMMERCIAL TAXES, CIVIL STATION,KAKKANAD-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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C) 22002/2018, WP(C).25260/2018, WP(C).25458/2018,WP(C).25860/2018,WP(C).27055/2018,WP(C)27651/20 18,WP(C).21835/2018,WP(C).22233/2018,WP(C).22033/2018,WP(C).1983 2/2018,WP(C).16234/2018,WP(C).19833/2018,WP(C).22028/2018,WP(C). 16152/2018, WP(C).15025/2018,WP(C).22706/2018, WP(C).24652/2018, WP(C).21207/2018, WP(C).23123/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & 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. 27055 of 2018 PETITIONER/S: M/S. SOUTHERN ISPAT AND ENERGY LIMITED KOTTAYI, HAVING REGISTERED OFFICE AT DOOR NO.23/790, "ORMA, SREEKRISHNA TEMPLE ROAD, KUNNATHURMEDU, PALAKKAD,REPRESENTED BY ITS CHAIRMAN & MANAGING DIRECTOR-MR.VIVEK AGARWAL. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT,PALAKKAD DISTRICT-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. BY ADV. SRI.P.L.BABU, SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC Nos.23787/18 & CONN.CASES 27 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22002/2018, WP(C).25260/2018, WP(C).25458/2018, WP(C).25860/2018, WP(C).26658/2018, WP(C).27651/2018, WP(C).21835/2018, WP(C).22233/2018, WP(C).22033/2018, WP(C).19832/2018, WP(C).16234/2018, WP(C).19833/2018, WP(C).22028/2018, WP(C).16152/2018, WP(C).15025/2018, WP(C).22706/2018, WP(C).24652/2018, WP(C).21207/2018, WP(C).23123/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & CONN.CASES 28 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. 27651 of 2018 PETITIONER/S: SRI. RAM ASSOCIATES 39/3218, PALIAM ROAD, (REPRESENTED BY SRI.K.R.HARIHARAN, PROPRIETOR) 682016 BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR RESPONDENT/S: 1 COMMERCIAL TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, KVAT CIRCLE-III, CLAS TOWER, OLD RAILWAY STATION ROAD, 682018 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM 695002 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM 695002 BY ADV. GOVERNMENT PLEADER 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).22002/2018, WP(C).25260/2018, WP(C).25458/2018, WP(C).25860/2018, WP(C).26658/2018, WP(C).27055/2018, WP(C).21835/2018, WP(C).22233/2018, WP(C).22033/2018, WP(C).19832/2018, WP(C).16234/2018, WP(C).19833/2018, WP(C).22028/2018, WP(C).16152/2018, WP(C).15025/2018, WP(C).22706/2018, WP(C).24652/2018, WP(C).21207/2018, WP(C).23123/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23787/18 & CONN.CASES 29

JUDGMENT [ WP(C) 23123/2018 ,WP(C).15025/2018 ,WP(C).16152/2018 ,WP(C).16234/2018 ,WP(C).19832/2018 ,WP(C).19833/2018 ,WP(C).21207/2018 ,WP(C).21835/2018 ,WP(C).22002/2018 ,WP(C).22028/2018 ,WP(C).22033/2018 ,WP(C).22233/2018 ,WP(C).22706/2018 ,WP(C).24652/2018 ,WP(C).25260/2018 ,WP(C).25458/2018 ,WP(C).25860/2018 ,WP(C).26658/2018 ,WP(C).27055/2018 ,WP(C).27651/2018 ] In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken.

2.

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

WPC Nos.23787/18 & CONN.CASES 30 APPENDIX OF WP(C) 23123/2018 PETITIONER'S/S EXHIBITS: EXT.P1:OF THE ASSESSMENT ORDER PASSED UNDER S.25(1)BY THE 1ST RESPONDENT, FOR THE YEAR 2016-2017 DATED 28.02.2018. WPC Nos.23787/18 & CONN.CASES 31 APPENDIX OF WP(C) 15025/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER DATED 30-11-2017 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2OF THE DEMAND NOTICE DATED 11-04- 2018 ISSUED UNDER SECTION 7 OF THE REVENUE RECOVERY ACT.

WPC Nos.23787/18 & CONN.CASES 32 APPENDIX OF WP(C) 16152/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF ORDER IN W.P(C) NO.11335/18 OF THIS HON'BLE COURT.

WPC Nos.23787/18 & CONN.CASES 33 APPENDIX OF WP(C) 16234/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER NO. 32111507968/2014-15 DATED 30-1-2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2014-15. EXHIBIT P2 AOF THE INTERIM ORDER DATED 4.5.2018 PASSED IN WP(C) NO. 15106 OF 2018 BY THE HON'BLE HIGH COURT OF KERALA. EXHIBIT P3 AOF THE REVENUE RECOVERY NOTICE DATED 25-4-2018 ISSUED BY THE 6TH RESPONDENT TO THE PETITIONER.

WPC Nos.23787/18 & CONN.CASES 34 APPENDIX OF WP(C) 19832/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE NOTICE DATED 08-05-2018 FOR THE YEAR 2013-14 EXHIBIT P1(A) COPY OF THE NOTICE DATED 08-05-2018 FOR THE YEAR 2014-15 EXHIBIT P1(B) COPY OF THE NOTICE DATED 08-05-2018 FOR THE YEAR 2015-16 EXHIBIT P1(C) COPY OF THE NOTICE DATED 30-05-2018 FOR THE YEAR 2016-17 EXHIBIT P2 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO. 13552 OF 2018

WPC Nos.23787/18 & CONN.CASES 35 APPENDIX OF WP(C) 19833/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ANNUAL RETURN DATED 30-07-2015 FOR THE YEAR 2011-12 EXHIBIT P1(A) COPY OF THE ANNUAL RETURN DATED 16-08-2013 FOR THE YEAR 2012-13 EXHIBIT P1(B) COPY OF THE ANNUAL RETURN DATED 08-11-2014 FOR THE YEAR 2013-14 EXHIBIT P1(C) COPY OF THE ANNUAL RETURN DATED07-12-2016 FOR THE YEAR 2014-15 EXHIBIT P1(D) COPY OF THE ANNUAL RETURN DATED 07-06-2017 FOR THE YEAR 2015-16 EXHIBIT P2 COPY OF NOTICE DATED 26-02-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P2(A) COPY OF NOTICE DATED 26-02-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P2(B) COPY OF NOTICE DATED 13-04-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P2(C) COPY OF NOTICE DATED 16-04-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2(D) COPY OF NOTICE DATED 21-05-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P3 COPY OF THE REPLY DATED 26-03-2018 FILED BEFORE THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P4 COPY OF ASSESSMENT ORDER DATED 28-05-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P5 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO. 13552 OF 2018. WPC Nos.23787/18 & CONN.CASES 36 APPENDIX OF WP(C) 21207/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1:

17 DATED 05.10.2017 PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT-P2:

17(1) DATED 05.10.2017 PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT-P3:OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.11335/2018 DATED 04.04.2018. WPC Nos.23787/18 & CONN.CASES 37 APPENDIX OF WP(C) 21835/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE ASSESSMENT ORDER DATED 30.05.2018 FOR THE YEAR 2015-16 ISSUED UNDER SECTION 25 OF THE KVAT ACT EXHIBIT P2:OF THE INTERIM ORDER DATED 12.04.2018 IN W.P.(C). 11335/2018 EXHIBIT P3:OF THE INTERIM ORDER DATED 12.04.2018 IN W.P.(C) 13136/2018

WPC Nos.23787/18 & CONN.CASES 38 APPENDIX OF WP(C) 22002/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2013-14. EXHIBIT P2 COPY OF NOTICE DATED 22.06.2018 ISSUED BY THE 1ST RESPONDENT U/S 25 FOR THE YEAR 2013-14. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018. WPC Nos.23787/18 & CONN.CASES 39 APPENDIX OF WP(C) 22028/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER NO. ISE/II/15/2014-15 DATED 31.01.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF THE NOTICE NO. A5-2054/2018 DATED 19.5.2018 ISSUED BY THE 6TH RESPONDENT

WPC Nos.23787/18 & CONN.CASES 40 APPENDIX OF WP(C) 22033/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN DATED 5/9/2015 SUBMITTED BY THE PETITIONER FOR 2010-11, WITH PROFF OF PAYMENT OF OUTPURT TAX. EXHIBIT P2OF APPELLATE ORDER DATED 2/12/2016 PASSED BY DEPUTY COMMISSIONER (APPEALS), ERNAKULAM IN THE APPEAL SUBMITTED AGAINST ASSESSMENT FOR 2010-11. EXHIBIT P3OF NOTICE DATED 4/4/2017 ISSUED TO PETITIONER BY 1ST RESPONDENT, CALLING TO PRODUCE DOCUMENTS FOR 2010-11 FOR MODIFYING THE ASSESSMENT. EXHIBIT P4OF LETTER DATED 20/4/2017 SUBMITTED BEFORE 1ST RESPONDENT, AS DIRECTED IN EXT P2 APPELLATE ORDER. EXHIBIT P5OF E-MAIL NOTICE DATED 16/4/2018 ISSUED BY 1ST RESPONDENT, WITHOUT CONSIDERING EXT P4. EXHIBIT P6OF INTERIM ORDER DATED 4/4/2018 PASSED BY THIS HON'BLE COURT ON SIMILAR SET OF FACT, IN WRIT PETITION (C) NO.11335 OF 2018, IN STAYING COERCIVE STEPS PURSUANT TO DEMAND CREATED.

WPC Nos.23787/18 & CONN.CASES 41 APPENDIX OF WP(C) 22233/2018 PETITIONER'S/S EXHIBITS: EXT.P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DATED 18/06/2018. WPC Nos.23787/18 & CONN.CASES 42 APPENDIX OF WP(C) 22706/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF ORDER IN WPC NO. 14383/18 OF THIS HON'BLE COURT.

WPC Nos.23787/18 & CONN.CASES 43 APPENDIX OF WP(C) 24652/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN DATED 01.07.2015 SUBMITTED FOR THE YEAR 2014-15 BEFORE 1ST RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX, IN ACCORDANCE WITH LAW. EXHIBIT P2OF NOTICE DATED 11.01.2017 ISSUED BY 1ST RESPONDENT U/S.25(1) OF KAVAT ACT 2003 FOR 2014-15 ALLEGING UNACCOUNTED PURCHASES OF RNR ITEMS. EXHIBIT P3OF REPLY DATED 27.03.2017 SUBMITTED BY PETITIONER AGAINST EXT, P2 NOTICE, BEFORE 1ST RESPONDENT. EXHIBIT P4OF ORDER FOR 2014-15, COMMUNICATED TO PETITIONER ON 10.10.2017 U/S.25(1) OF KVAT ACT, 2003. EXHIBIT P5OF APPLICATION DATED 16.03.2018 SUBMITTED U/S. 66 OF THE KAVT ACT BEFORE 1ST RESPONDENT. EXHIBIT P6OF JUDGMENT DATED 22.03.2018 IN WP(C)NO. 9880 OF 2018 PASSED BY THIS HON'BLE COURT IN DIRECTING TO CONSIDER EXT.P5 REQUEST. EXHIBIT P7OF ORDER DATED 23.04.2018 COMPLETED BY 1ST RESPONDENT UNDER THE KVAT ACT 2003, IN REJECTING EXT. P5 REQUEST. EXHIBIT P8OF APPEAL IN FORM NO. 29 DATED 16.07.2018 SUBMITTED BEFORE 5TH RESPONDENT AGAINST EXT. P7. EXHIBIT P9OF STAY PETITION DATED 16.07.2018 SUBMITTED ALONG WITH EXT.P8 BEFORE 5TH RESPONDENT. EXHIBIT P10OF INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C)NO. 11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE, AS ON THE DATE OF SERVICE.

WPC Nos.23787/18 & CONN.CASES 44 APPENDIX OF WP(C) 25260/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 26.06.2018 EXHIBIT P1 (A). EXHIBIT P1 (B). COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 26.06.2018 EXHIBIT P1 (C). COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 26.06.2018

WPC Nos.23787/18 & CONN.CASES 45 APPENDIX OF WP(C) 25458/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32091117287/2012-13 DATED 30.06.2018. WPC Nos.23787/18 & CONN.CASES 46 APPENDIX OF WP(C) 25860/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. WPC Nos.23787/18 & CONN.CASES 47 APPENDIX OF WP(C) 26658/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1: COPY OF THE ANNUAL RETURN FOR THE YEAR 2015-16 DATED 26.05.2016. EXHIBIT-P2: COPY OF THE PENALTY ORDER DATED 22.11.2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT-P3: COPY OF INTERIM ORDER DARTED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.13552 OF 2018. EXHIBIT-P4: COPY OF REVENUE RECOVERY NOTICE ISSUED BY THE 4TH RESPONDENT DATED 26.6.2018. WPC Nos.23787/18 & CONN.CASES 48 APPENDIX OF WP(C) 27055/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 31.10.2017. EXHIBIT P2OF THE NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 23.7.2018. WPC Nos.23787/18 & CONN.CASES 49 APPENDIX OF WP(C) 27651/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO. 32070313822/2014-15 DATED 30.06.2018 ISSUED BY THE 1ST RESPONDENT Css/

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