BharatTaxGST

N.E. Shafeek vs. The Asst. Commissioner

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WP(C)/22146/2018HC KeralaGSTCNR KLHC01053733201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU50 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. 23817 of 2018 PETITIONER/S: SAJILA M.H. NIZAM MANZIL, KALLUMTHAZHAM P.O.,KILIKOLLOOR, KOLLAM- 691 004 BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 STATE TAX OFFICER OFFICE OF THE ASSISTANT COMMISSIONER, SGST DEPARTMENT,SPECIAL CIRCLE, KOLLAM PIN-691 101 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-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).14819/2018, WP(C).15163/2018, WP(C).17616/2018, WP(C).19620/2018, WP(C).19819/2018, WP(C).20817/2018, WP(C).21134/2018, WP(C).21362/2018, WP(C).21550/2018, WP(C).22146/2018, WP(C).22346/2018, WP(C).22348/2018, WP(C).22549/2018, WP(C).22746/2018, WP(C).22764/2018, WP(C).23146/2018, WP(C).23149/2018, WP(C).23762/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23817/2018 & 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. 14819 of 2018 PETITIONER/S: M/S CASTROL INDIA LTD C/O.M.K.ASSOCIATES, KONANPUDUR,KANJIKODE, PALAKKAD DISTRICT,HAVING ITS OFFICT AT 5TH FLOOREAST TOWER, NBCC PLACE, PRAGATI VIHAR,BHISHMA PITHAMAHA MARG, NEW DELHI 110 003REP. BY ITS SENIOR MANAGER (INDIRECT TAXES)HARISH CHANDRA SURI. BY ADV. SRI.S.ANANTHAKRISHNAN RESPONDENT/S: 1 STATE OF KERALA REP. BY SECRETARY (TAXES)GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM 695 001. 2 THE ASST. COMMISSIONER OF STATE TAX STATE GST DEPT, SPECIAL CIRCLE,PALAKKAD 678 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23817/2018, WP(C).21134/2018, WP(C).19819/2018, WP(C).19620/2018, WP(C).17616/2018, WP(C).21550/2018, WP(C).22146/2018, WP(C).22346/2018, WP(C).22348/2018, WP(C).22549/2018, WP(C).22746/2018, WP(C).23146/2018, WP(C).23149/2018, WP(C).22764/2018, WP(C).15163/2018, WP(C).23762/2018, WP(C).21362/2018, WP(C).20817/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23817/2018 & 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. 15163 of 2018 PETITIONER/S: M/S. HEATHER CONSTRUCTIONS REPRESENTED BY ITS MANAGING PARTNER MR.S.M.RAJEEV, AGED 46, S/O.MADHUSSODHANAN NAIR, TC 9/1775, PATTANIKUNNU LANE, SASTHAMANGALAM, THIRUVANANTHAPURAM -695 010. BY ADVS. SRI.K.C.BALAGOPAL (ALWAYE) SRI.S.SREEKUMAR (KOLLAM) RESPONDENT/S: 1 THE UNION OF INDIA MINISTRY OF FINANCE, NEW DELHI -110001. 2 THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE THIRUVANANTHAPURAM COMMISSIONERATE, PRESS CLUB ROAD, THIRUVANANTHAPURAM -695 001. 3 THE ASSISTANT COMMISSIONER OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE (AUDIT), PRESS CLUB ROAD, THIRUVANANTHAPURAM - 695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23817/2018, WP(C).21134/2018, WP(C).19819/2018, WP(C).19620/2018, WP(C).17616/2018, WP(C).14819/2018, WP(C).21550/2018, WP(C).22146/2018, WP(C).22346/2018, WP(C).22348/2018, WP(C).22549/2018, WP(C).22746/2018, WP(C).23146/2018, WP(C).23149/2018, WP(C).22764/2018, WP(C).23762/2018, WP(C).21362/2018, WP(C).20817/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23817/2018 & 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. 17616 of 2018 PETITIONER/S: M J MATHACHAN AGED 53 YEARS PROPRIETOR, M/S.MENACHERRY INDUSTRIES,N H 47, KOTHAKULANGARA, ANGAMALY-683 572. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 ASSISTANT COMMISSIONER (D) SGST DEPARTMENT, SPECIAL CIRCLE,MATTANCHERRY AT ALUVA -683 501. 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. 5 INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, TAX COMPLEX,MATTANCHERRY, KOCHI -01. BY ADVS. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.THOMAS MATHEW NELLIMOOTTIL SC CENTRAL BOARD OF EXCISE AMP CUSTOMS WPC Nos.23817/2018 & conn.cases 5 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).23817/2018, WP(C).21134/2018, WP(C).19819/2018, WP(C).19620/2018, WP(C).14819/2018, WP(C).21550/2018, WP(C).22146/2018, WP(C).22346/2018, WP(C).22348/2018, WP(C).22549/2018, WP(C).22746/2018, WP(C).23146/2018, WP(C).23149/2018, WP(C).22764/2018, WP(C).15163/2018, WP(C).23762/2018, WP(C).21362/2018, WP(C).20817/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23817/2018 & 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. 19620 of 2018 PETITIONER/S: GRACE JEWELERS, REPRESENTED BY THE PROPRIETOR, BIJU M.JOHNY, AGED 44 YEARS, S/O. ANTONY, RASHMA VILLA(H), P.O, CHAMMANDOOR, PUNALUR- BY ADV. SRI.BIJU.P.N. RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT,OFFICE OF THE ASSISTANT COMMISSIONER OF STATETAX (INT) KOLLAM. 2 THE COMMISSIONER OF STATE TAX TAX TOWER, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM - 695 002. 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. 5 THE DEPUTY THASILDAR, (REVENUE RECOVERY) OFFICE OF THE DEPUTY THASILDAR(REVENUE RECOVERY)COLLECTORATE, KOLLAM - 691 001. 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 WPC Nos.23817/2018 & conn.cases 7 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23817/2018, WP(C).21134/2018, WP(C).19819/2018, WP(C).17616/2018, WP(C).14819/2018, WP(C).21550/2018, WP(C).22146/2018, WP(C).22346/2018, WP(C).22348/2018, WP(C).22549/2018, WP(C).22746/2018, WP(C).23146/2018, WP(C).23149/2018, WP(C).22764/2018, WP(C).15163/2018, WP(C).23762/2018, WP(C).21362/2018, WP(C).20817/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23817/2018 & 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. 19819 of 2018 PETITIONER/S: LAKSHMI MEDICALS AND PHARMACEUTICALS W&C HOSPITAL ROAD, THYCAUD, THIRUVANANTHAPURAM- 695014, REPRESENTED BY ITS MANAGING PARTNER, JOYEE P.GEORGE. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, 3RD CIRCLE, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM- 695002. 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, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 SECRETARY COMMERCIAL 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 DELHI-110001. WPC Nos.23817/2018 & conn.cases 9 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).23817/2018, WP(C).21134/2018, WP(C).19620/2018, WP(C).17616/2018, WP(C).14819/2018, WP(C).21550/2018, WP(C).22146/2018, WP(C).22346/2018, WP(C).22348/2018, WP(C).22549/2018, WP(C).22746/2018, WP(C).23146/2018, WP(C).23149/2018, WP(C).22764/2018, WP(C).15163/2018, WP(C).23762/2018, WP(C).21362/2018, WP(C).20817/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23817/2018 & 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. 20817 of 2018 PETITIONER/S: SAS DISTRIBUTORS ROYAL CITY COMPLEX, PAYYANNUR, PIN-670307, REPRESENTED BY T.NOORUDHEEN, MANAGING PARTNER) BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 STATE TAX OFFICER INVESTIGATION BRANCH, STATE GOODS & SERVICES TAX DEPARTMENT, KANNUR-670001. 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. BY ADVS. SRI.H.GOPAKUMAR, CGC SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.H.GOPAKUMAR CGC SRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP CUSTOMS WPC Nos.23817/2018 & conn.cases 11 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).23817/2018, WP(C).21134/2018, WP(C).19819/2018, WP(C).19620/2018, WP(C).17616/2018, WP(C).14819/2018, WP(C).21550/2018, WP(C).22146/2018, WP(C).22346/2018, WP(C).22348/2018, WP(C).22549/2018, WP(C).22746/2018, WP(C).23146/2018, WP(C).23149/2018, WP(C).22764/2018, WP(C).15163/2018, WP(C).23762/2018, WP(C).21362/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23817/2018 & 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. 21134 of 2018 PETITIONER/S: HOTEL IFTHARR THOPPUMPADY, KOCHI-5, REPRESENTED BY ITS MANAGING PARTNER T.MUNEER. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT,2ND CIRCLE, MATTANCHERRY-682 002. 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).23817/2018, WP(C).19819/2018, WP(C).19620/2018, WP(C).17616/2018, WP(C).14819/2018, WP(C).21550/2018, WP(C).22146/2018, WP(C).22346/2018, WP(C).22348/2018, WP(C).22549/2018, WP(C).22746/2018, WP(C).23146/2018, WP(C).23149/2018, WP(C).22764/2018, WP(C).15163/2018, WP(C).23762/2018, WP(C).21362/2018, WP(C).20817/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23817/2018 & conn.cases 13 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21362 of 2018 PETITIONER/S: SRI.MOHAMMED RAFI AGED 54 YEARS PROPRIETOR, MARGINFREE MARKET,TC-6/329(3), KARIMANKULAM ROAD,VATTIYURKAVU, THIRUVANANTHAPURAM. BY ADV. SRI.SOJAN JAMES RESPONDENT/S: 1 THE STATE TAX OFFICER COMMERCIAL TAXES FIRST CIRCLE,THIRUVANANTHAPURAM - 695 001. 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 - 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).23817/2018, WP(C).21134/2018, WP(C).19819/2018, WP(C).19620/2018, WP(C).17616/2018, WP(C).14819/2018, WP(C).21550/2018, WP(C).22146/2018, WP(C).22346/2018, WP(C).22348/2018, WP(C).22549/2018, WP(C).22746/2018, WP(C).23146/2018, WP(C).23149/2018, WP(C).22764/2018, WP(C).15163/2018, WP(C).23762/2018, WP(C).20817/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23817/2018 & 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. 21550 of 2018 PETITIONER/S: PALATHARA CONSTRUCTION PRIVATE LIMITED THURUTHY, CHANGANACHERRY-686 535, REPRESENTED BY MG. DIRECTOR SONY MATHEW. BY ADV. SRI.V.V.GEORGEKUTTY RESPONDENT/S: 1 STATE TAX OFFICER (W.C.),KOTTAYAM 686 001. 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-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., SR. SC. SRI. SREELAL N. WARRIER WPC Nos.23817/2018 & conn.cases 15 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23817/2018, WP(C).21134/2018, WP(C).19819/2018, WP(C).19620/2018, WP(C).17616/2018, WP(C).14819/2018, WP(C).22146/2018, WP(C).22346/2018, WP(C).22348/2018, WP(C).22549/2018, WP(C).22746/2018, WP(C).23146/2018, WP(C).23149/2018, WP(C).22764/2018, WP(C).15163/2018, WP(C).23762/2018, WP(C).21362/2018, WP(C).20817/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23817/2018 & 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. 22146 of 2018 PETITIONER/S: N.E. SHAFEEK AGED 46 YEARS M/S. ALIF TRADERS, KANJIRAPPILLY,KOTTAYAM DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASST. COMMISSIONER COMMERCIAL TAXES (KVAT)KOTTAYAM-686001 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695001 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).23817/2018, WP(C).21134/2018, WP(C).19819/2018, WP(C).19620/2018, WP(C).17616/2018, WP(C).14819/2018, WP(C).21550/2018, WP(C).22346/2018, WP(C).22348/2018, WP(C).22549/2018, WP(C).22746/2018, WP(C).23146/2018, WP(C).23149/2018, WP(C).22764/2018, WP(C).15163/2018, WP(C).23762/2018, WP(C).21362/2018, WP(C).20817/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23817/2018 & conn.cases 17 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 22346 of 2018 PETITIONER/S: BGR HOTELS PRIVATE LIMITED SAROVARAM, NATIONAL HIGHWAY 66 BYE PASS, KANNADIKADU, MARADU P.O., ERNAKULAM, KOCHI - 682 304,REPRESENTED BY ITS MANAGING DIRECTOR, SRI. G. GOPINATHAN. BY ADVS. SRI.R.MOHANDAS SRI.MANOJ KUMAR.M SRI.R.KISHORE KUMAR (MATTANCHERRY) RESPONDENT/S: 1 COMMERCIAL TAX OFFICER FOURTH CIRCLE, COMMERCIAL TAXES,KOMBARA, ERNAKULAM, KOCHI - 682 018. 2 STATE OF KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001,REPRESENTED BY ITS PRINCIPAL SECRETARY. 3 UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,ROOM NO.46, NORTH BLOCK, NEW DELHI - 110 001,REPRESENTED BY ITS SECRETARY. 4 INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES DEPARTMENT, CIVIL STATION,KAKKANAD, ERNAKULAM, KOCHI - 682 030. 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 Nos.23817/2018 & conn.cases 18 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23817/2018, WP(C).21134/2018, WP(C).19819/2018, WP(C).19620/2018, WP(C).17616/2018, WP(C).14819/2018, WP(C).21550/2018, WP(C).22146/2018, WP(C).22348/2018, WP(C).22549/2018, WP(C).22746/2018, WP(C).23146/2018, WP(C).23149/2018, WP(C).22764/2018, WP(C).15163/2018, WP(C).23762/2018, WP(C).21362/2018, WP(C).20817/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23817/2018 & 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. 22348 of 2018 PETITIONER/S: M/S.RAMA VARMA CLUB THEVALLY, KOLLAM, REPRESENTED BY ITS SECRETARY, BABUKUMAR.K.S. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER(LT) STATE GOODS AND SERVICE TAX DEPARTMENT,KOLLAM-691 001. 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).23817/2018, WP(C).21134/2018, WP(C).19819/2018, WP(C).19620/2018, WP(C).17616/2018, WP(C).14819/2018, WP(C).21550/2018, WP(C).22146/2018, WP(C).22346/2018, WP(C).22549/2018, WP(C).22746/2018, WP(C).23146/2018, WP(C).23149/2018, WP(C).22764/2018, WP(C).15163/2018, WP(C).23762/2018, WP(C).21362/2018, WP(C).20817/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23817/2018 & 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. 22549 of 2018 PETITIONER/S: KOMARLA HATCHERIES 3RD FLOOR, PENTA ESTATE, JANATHA JUNCTION, PALARIVATTOM, KOCHI - 682 025, ( REPRESENTED BY SRI. JOY JERALD T.J., MANAGER) BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 ASSISTANT COMMISSIONER STATE GOODS & SERVICES TAX DEPARTMENT, SPECIAL CIRCLE -III, THEVARA, ERNAKULAM, KOCHI - 682 015. 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 - 110001. 5 UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110001. 6 INSPECTING ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, KAKKANAD, KOCHI - 682 030. WPC Nos.23817/2018 & conn.cases 21 BY ADVS. SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.M.RAJENDRA KUMAR, CGC SMT.PREETHA S. NAIR SC CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.M.RAJENDRA KUMAR 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23817/2018, WP(C).21134/2018, WP(C).19819/2018, WP(C).19620/2018, WP(C).17616/2018, WP(C).14819/2018, WP(C).21550/2018, WP(C).22146/2018, WP(C).22346/2018, WP(C).22348/2018, WP(C).22746/2018, WP(C).23146/2018, WP(C).23149/2018, WP(C).22764/2018, WP(C).15163/2018, WP(C).23762/2018, WP(C).21362/2018, WP(C).20817/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23817/2018 & 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. 22746 of 2018 PETITIONER/S: PHONE SHOP, 23/1348 A9, GROUND FLOOR, MATHEWSONS GATEWAY, VYTTIL JN,KOCHI-682019.REPRESENTED BY SURESH BABU V.K., PROPRIETOR, PHONE SHOP. BY ADVS. SRI.K.M.CHERIAN SRI.N.JAYAKUMAR SRI.R.RAMAKRISHNAN POTTY RESPONDENT/S: 1 THE STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICE TAX,2ND CIRCLE, MINI CIVIL STATION,TRIPUNITHURA - 682301. 2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICES TAX,THIRUVANANTHAPURAM-695 001. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY,DEPARTMENT OF TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-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 Nos.23817/2018 & conn.cases 23 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23817/2018, WP(C).21134/2018, WP(C).19819/2018, WP(C).19620/2018, WP(C).17616/2018, WP(C).14819/2018, WP(C).21550/2018, WP(C).22146/2018, WP(C).22346/2018, WP(C).22348/2018, WP(C).22549/2018, WP(C).23146/2018, WP(C).23149/2018, WP(C).22764/2018, WP(C).15163/2018, WP(C).23762/2018, WP(C).21362/2018, WP(C).20817/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23817/2018 & 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. 22764 of 2018 PETITIONER/S: AMRITHA EXPORTS LAKSHMI SADANAM, KAROOR, AMBALAPUZHA,ALAPPUZHA- 688561(REPRESENTED BY SRI.P.PRADEEP KUMAR, MAGAGING PARTNER) BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT,IST CIRCLE, ALAPPUZHA-688001 2 COMMISSIONER OR STATE TAXES TAX TOWER, KARAMANA,THIRUVANANTHAPURAM-695002 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695002 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).23817/2018, WP(C).21134/2018, WP(C).19819/2018, WP(C).19620/2018, WP(C).17616/2018, WP(C).14819/2018, WP(C).21550/2018, WP(C).22146/2018, WP(C).22346/2018, WP(C).22348/2018, WP(C).22549/2018, WP(C).22746/2018, WP(C).23146/2018, WP(C).23149/2018, WP(C).15163/2018, WP(C).23762/2018, WP(C).21362/2018, WP(C).20817/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23817/2018 & 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. 23146 of 2018 PETITIONER/S: ANSAR S/O.HABEEBULLAH, PROPRIETOR, NAYEEM CASHEW EXPORTS,VADAKKEVILA, KOLLAM, PIN-691 010. BY ADVS. SRI.SERGI JOSEPH THOMAS SRI.S.AJAY KUMAR RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAXES DEPARTMENT,SPECIAL CIRCLE, KOLLAM, PIN-691 002. 2 COMMISSIONER OF STATE GODOS AND SERVICES TAXES DEPARTMENT TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 3 STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI-110 001. 5 UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI-110 001. 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 Nos.23817/2018 & conn.cases 26 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23817/2018, WP(C).21134/2018, WP(C).19819/2018, WP(C).19620/2018, WP(C).17616/2018, WP(C).14819/2018, WP(C).21550/2018, WP(C).22146/2018, WP(C).22346/2018, WP(C).22348/2018, WP(C).22549/2018, WP(C).22746/2018, WP(C).23149/2018, WP(C).22764/2018, WP(C).15163/2018, WP(C).23762/2018, WP(C).21362/2018, WP(C).20817/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23817/2018 & 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. 23149 of 2018 PETITIONER/S: M/S BLUE BELL INDIA TRADERS NEAR AYYANKAVU MAIDANAM, IRINJALAKUDA, THRISSUR, REPRESENTED BY ITS PROPRIETOR-SHIYAS. BY ADVS. SRI.R.JAIKRISHNA 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 STATE TAX OFFICER SQUAD NO.I, OFFICE OF THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX COMPLEX, POOTHOLE, TRICHUR-680004. BY ADVS. SRI.KRISHNADAS P.NAIR, CGC SRI.KRISHNADAS P.NAIR 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., WPC Nos.23817/2018 & conn.cases 28 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23817/2018, WP(C).21134/2018, WP(C).19819/2018, WP(C).19620/2018, WP(C).17616/2018, WP(C).14819/2018, WP(C).21550/2018, WP(C).22146/2018, WP(C).22346/2018, WP(C).22348/2018, WP(C).22549/2018, WP(C).22746/2018, WP(C).23146/2018, WP(C).22764/2018, WP(C).15163/2018, WP(C).23762/2018, WP(C).21362/2018, WP(C).20817/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23817/2018 & conn.cases 29 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23762 of 2018 PETITIONER/S: M/S RGB BROADCASTING EQUIPMENTS PVT LTD., KALLUPURACKAKL BUILDING,KALAMASSERY 683104,REPRESENTED BY IT'S MANAGING DIRECTOR(DESIGNATION)MR.K.K.MOHAMEDALI. BY ADVS. SMT.K.LATHA SMT.JESSY MANUEL RESPONDENT/S: 1 THE COMMECIAL TAX OFFICER, 1ST CIRCLE,COMMERCIAL TAX OFFICE,KALAMASSERY- 683104. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER,KILLIPALAM,KARAMANA.P.O,THIRUVANANTHAPURAM- 695002. 3 SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF RVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001. 5 THE INSPECTING ASST.COMMISSIONER COMMERCIAL TAXES,KAKKANAD,ERNAKULAM-682030. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC Nos.23817/2018 & conn.cases 30 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23817/2018, WP(C).21134/2018, WP(C).19819/2018, WP(C).19620/2018, WP(C).17616/2018, WP(C).14819/2018, WP(C).21550/2018, WP(C).22146/2018, WP(C).22346/2018, WP(C).22348/2018, WP(C).22549/2018, WP(C).22746/2018, WP(C).23146/2018, WP(C).23149/2018, WP(C).22764/2018, WP(C).15163/2018, WP(C).21362/2018, WP(C).20817/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC Nos.23817/2018 & conn.cases 31

JUDGMENT [ WP(C) 23817/2018 ,WP(C).14819/2018 ,WP(C).15163/2018 ,WP(C).17616/2018 ,WP(C).19620/2018 ,WP(C).19819/2018 ,WP(C).20817/2018 ,WP(C).21134/2018 ,WP(C).21362/2018 ,WP(C).21550/2018 ,WP(C).22146/2018 ,WP(C).22346/2018 ,WP(C).22348/2018 ,WP(C).22549/2018 ,WP(C).22746/2018 ,WP(C).22764/2018 ,WP(C).23146/2018 ,WP(C).23149/2018 ,WP(C).23762/2018 ] 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.23817/2018 & conn.cases 32 APPENDIX OF WP(C) 23817/2018 PETITIONER'S/S EXHIBITS: EXT P1 COPY OF ANNUAL RETURN FOR THE YEAR2014-15 EXHIBIT P2 COPY OF NOTICE DATED 12-06-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO.13552 OF 2018

WPC Nos.23817/2018 & conn.cases 33 APPENDIX OF WP(C) 14819/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DT. 26/3/2018 ISSUED BY 2ND RESPONDENT

WPC Nos.23817/2018 & conn.cases 34 APPENDIX OF WP(C) 15163/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1- A TRUE PHOTOSTAT COPY OF THE SHOW CAUSE NOTICE DATED 25/09/2017 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P2- A TRUE PHOTOSTAT COPY OF THE REPLY DATED 20/11/2017 ISSUED BY THE CHARTERED ACCOUNTANT OF THE PETITIONER. EXHIBIT P3- A TRUE PHOTOSTAT COPY OF THE ORDER IN ORIGINAL NO.62/2017-18 ST (AC) PASSED BY THE ASSISTANT COMMISSIONER.

WPC Nos.23817/2018 & conn.cases 35 APPENDIX OF WP(C) 17616/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32150264512C/VAT/2011-12 DATED 28.02.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO.11335/2018 DATED 04.04.2018. EXHIBIT P3OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 5TH RESPONDENT DEMANDING THE PAYMENT OF THE ASSESSED TAX IN EXHIBIT P1 ORDER DATED 22.05.2018. WPC Nos.23817/2018 & conn.cases 36 APPENDIX OF WP(C) 19620/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PENALTY NOTICE UNDER KVAT FOR THE YEAR 2012-2013 DATED 28-2-2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 AOF THE INTERIM ORDER IN W.P(C) NO. 11335/18 DATED 4.4.2018. WPC Nos.23817/2018 & conn.cases 37 APPENDIX OF WP(C) 19819/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1-OF PRE-ASSESSMENT NOTICE NO.32010824474/15-16(CR-3/15-16/NTA-SQD) DATED 23/04/2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2015-16. EXHIBIT P2- AOF THE INTERIM ORDER DATED 04/04/2018 PASSED IN WP(C)NO.11335 OF 2018 BY THE HON'BLE COURT OF KERALA. EXHIBIT P3- AOF THE ADJOURNMENT REQUEST MADE BY THE PETITIONER DATED 22/05/2018 AND SUBMITTED ON 23/05/2018 ALONG WITH THE NOTING MADE BY THE 1ST RESPONDENT ON 23/05/2018 GRANTING TIME TO FILE OBJECTION.

WPC Nos.23817/2018 & conn.cases 38 APPENDIX OF WP(C) 20817/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1-OF THE ASSESSMENT ORDER NO.IBK(A)48/2017-18 DATED 21/03/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2-OF THE ORDER IN W.P(C)11335/2018 OF THIS HON'BLE COURT DATED 04/04/2018. WPC Nos.23817/2018 & conn.cases 39 APPENDIX OF WP(C) 21134/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 : COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 19-12-2017. EXHIBIT P2 : COPY OF ORDER IN WPC.NO.14383/18 OF THIS HON'BLE COURT DATED 27-4-2018. WPC Nos.23817/2018 & conn.cases 40 APPENDIX OF WP(C) 21362/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE PRE-ASSESSMENT NOTICE FOR THE YEAR 2012-13 DATED 30.05.2018. WPC Nos.23817/2018 & conn.cases 41 APPENDIX OF WP(C) 21550/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER & DEMAND NOTICE FOR 2015-16 DATED 18.05.2018 ISSUED BY THE 1ST RESPONDENT.

WPC Nos.23817/2018 & conn.cases 42 APPENDIX OF WP(C) 22146/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P1(A): COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P1(B); COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P1(C): COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P2: COPY OF THE ORDER IN W.P.(C) NO.14383/18 OF THIS HON'BLE COURT.

WPC Nos.23817/2018 & conn.cases 43 APPENDIX OF WP(C) 22346/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE NOTICE ISSUED TO THE PETITIONER DATED 12.02.2018 FOR 2015-2016 BY THE 1ST RESPONDENT EXHIBIT P2.OF THE ASSESSMENT ORDER BEARING NO.320718-94042/2015-16 DATED 31.03.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-2016 EXHIBIT P3.OF THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE 2015-2016 DATED 31.03.2018 IN FORM NO.12 OF THE KVAT ACT EXHIBIT P4. AOF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C)NO.11335 OF 2018 DATED 04.04.2018

WPC Nos.23817/2018 & conn.cases 44 APPENDIX OF WP(C) 22348/2018 PETITIONER'S/S EXHIBITS: EXT.P1: COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXT.P2: COPY OF ORDER IN WP(C)NO.14383/18 OF THIS HON'BLE COURT.

WPC Nos.23817/2018 & conn.cases 45 APPENDIX OF WP(C) 22549/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32070425422/2010 -11 DATED 30/04/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER NO. 32070425422/2011-12 DATED 30/04/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3OF THE ASSESSMENT ORDER NO. 32070425422/2012-13 DATED 30/04/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4OF THE ASSESSMENT ORDER NO. 32070425422/2013 -14 DATED 30/04/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5OF THE ASSESSMENT ORDER NO. 32070425422/2014 -15 DATED 30/04/2018 ISSUED BY THE RESPONDENT. EXHIBIT P6OF THE ORDER DATED 23/02/2018 IN WPC NO.6073/2018 OF THIS HONOURABLE COURT.

WPC Nos.23817/2018 & conn.cases 46 APPENDIX OF WP(C) 22746/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE PRE-ASSESSMENT NOTICE NO.32399610710/12-13 DATED 28-06-2018. EXHIBIT P2:OF THE PRE-ASSESSMENT NOTICE NO.32399610710/13-14 DATED 28-06-2018. WPC Nos.23817/2018 & conn.cases 47 APPENDIX OF WP(C) 22764/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.32040511255/2012-13 DATED 5.3.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF THE REPLY DATED 3.7.2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT

WPC Nos.23817/2018 & conn.cases 48 APPENDIX OF WP(C) 23146/2018 PETITIONER'S/S EXHIBITS: EXT.P1:OF ASSESSMENT ORDER DATED 15.05.2018 PASSED UNDER SECTION 25(1) OF THE KAVAT ACT FOR THE ASSESSMENT YEAR 2013-

14.

EXT.P2:OF ASSESSMENT ORDER DATED 15.05.2018 PASSED UNDER SECTION 25(1) OF THE KAVAT ACT FOR THE ASSESSMENT YEAR 2014-

15.

EXT.P3:OF ASSESSMENT ORDER DATED 15.05.2018 PASSED UNDER SECTION 25(1) OF THE KAVAT ACT FOR THE ASSESSMENT YEAR 2015-

16.

EXT.P4:OF THE NOTICE OF DEMAND NOTICE DATED 15.05.2018 FOR THE ASSESSMENT YEAR 2013-14. EXT.P5:OF THE NOTICE OF DEMAND NOTICE DATED 22.05.2018 FOR THE ASSESSMENT YEAR 2013-14. EXT.P6:OF THE NOTICE OF DEMAND NOTICE DATED 22.05.2018 FOR THE ASSESSMENT YEAR 2014-15. EXT.P7:OF THE INTERIM ORDER DATED 04.04.2018 IN WP(C)11335/2018. WPC Nos.23817/2018 & conn.cases 49 APPENDIX OF WP(C) 23149/2018 PETITIONER'S/S EXHIBITS: EXT.P1:OF THE NOTICE ISSUED BY THE 4TH RESPONDENT PROPOSING PROCEEDING UNDER SECTION 67 OF THE KVAT ACT (AY-2015-2016) EXT.P2:OF THE INTERIM ORDER IN WPC NO.11335/2018 OF THIS HON'BLE COURT.

WPC Nos.23817/2018 & conn.cases 50 APPENDIX OF WP(C) 23762/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE CST ASSESSMENT ORDER FOR THE YEARS 2015-2016 DATED 20.2.2018 BOTH ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXHIBIT P1A THEOF THE CST ASSESSMENT ORDER FOR THE YEAR 2017-2018 DATED 20.2.2018 BOTH ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXHIBIT P2 THEOF INTERIM ORDER ISSUED BY THIS COURT IN WP(C)NO.13930/2018,DATED 13/04/2018. Css/

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.