Ashraf Ali V. vs. The State Tax Officer

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. 23310 of 2018 PETITIONER: PRINCE GEORGE AGED 35 YEARS PROPRIETOR, TYRE EXPRESS ALIGN,CHERUPUZHA. BY ADV. SRI.RAJESH NAMBIAR RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, PAYYANUR, PIN - 670 068. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY,TAXES DEPARTMENT, GOVT. SECRETARIAT,THIRUVANANTHAPURAM - 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).14908/2018, WP(C).14909/2018, WP(C).16202/2018, WP(C).16205/2018, WP(C).21006/2018, WP(C).21610/2018, WP(C).22007/2018, WP(C).22010/2018, WP(C).22609/2018, WP(C).23002/2018, WP(C).23203/2018, WP(C).23402/2018, WP(C).23408/2018, WP(C).23506/2018, WP(C).23605/2018, WP(C).23608/2018, WP(C).23801/2018, WP(C).23809/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- WP(C).No. 23310 of 2018 & CONN.CASES. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 14908 of 2018 PETITIONER: A.K. SASI AGED 46 YEARS ATHIMATTATHIL HOUSE, NELLIPADAM, NEMMARA,PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER (IB) STATE GOODS & SERVICES TAX DEPARTMENT, CHITTUR -678 101. 2 THE STATE TAX OFFICER IB STATE GOODS & SERVICES TAX DEPARTMENT, PALAKKAD - 678 101. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 4 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 5 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. -3- WP(C).No. 23310 of 2018 & CONN.CASES. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23310/2018, WP(C).23801/2018, WP(C).23506/2018, WP(C).14909/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -4- WP(C).No. 23310 of 2018 & CONN.CASES. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 14909 of 2018 PETITIONER: ASHRAF ALI V. AGED 42 YEARS M/S. RAHMATH TRADERS,KONDOORKARA, ONGALLUR,PATTAMBI, PALAKKAD- 679 313 BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER PATTAMBI- 679 303 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 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23310/2018, WP(C).23801/2018, WP(C).23506/2018, WP(C).14908/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -5- WP(C).No. 23310 of 2018 & CONN.CASES. 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. 16202 of 2018 PETITIONER: SIGNLAB ADVERTISING KUNNAMANGALAM, KOZHIKODEREPRESENTED BY IT'S PROPRIETORSRI.K.PRASHOBH. BY ADVS. SRI.K.C.MOHANDAS SRI.AJI V.DEV RESPONDENTS: 1 THE STATE TAX OFFICER WORKS CONTRACT, S.G.S.T DEPARTMENT,KOZHIKODE- 673 001. 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- 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -6- WP(C).No. 23310 of 2018 & CONN.CASES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23809/2018, WP(C).23605/2018, WP(C).23608/2018, WP(C).23408/2018, WP(C).23402/2018, WP(C).23203/2018, WP(C).23002/2018, WP(C).22609/2018, WP(C).22007/2018, WP(C).22010/2018, WP(C).21610/2018, WP(C).16205/2018, WP(C).21006/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -7- WP(C).No. 23310 of 2018 & CONN.CASES. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 16205 of 2018 PETITIONER: M/S.FASHION JEWELLERY MAIN ROAD, CHALAKUDY, REPRESENTED BY ITS MANAGING PARTNER,ABBY DAVID KATTUKARAN. BY ADV. SRI.HARISANKAR V. MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, CHALAKUDY - 680 307. 2 THE COMMISSIONER STATE GOODS AND SERVICES 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. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS -8- WP(C).No. 23310 of 2018 & CONN.CASES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23809/2018, WP(C).23605/2018, WP(C).23608/2018, WP(C).23408/2018, WP(C).23402/2018, WP(C).23203/2018, WP(C).23002/2018, WP(C).22609/2018, WP(C).22007/2018, WP(C).22010/2018, WP(C).21610/2018, WP(C).16202/2018, WP(C).21006/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -9- WP(C).No. 23310 of 2018 & CONN.CASES. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21006 of 2018 PETITIONER: SAYEE JOSEPH AGED 47, D/O. N.C. JOSEPH, PROPRIETOR, PLATINO BUSINESS SYNDICATE, KURAVANKONAM, THIRUVANANTHAPURAM -3. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA SRI.E.C.AHAMED FAZIL SRI.P.C.MUHAMMED NOUSHIQ RESPONDENTS: 1 STATE TAX OFFICER, SQUAD NO.1 STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 002. 2 COMMISSIONER OF STATE GOODS AND SERCIE TAX STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM - 695 001. 3 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SERCRETARY, TAXES DEPARTMENT, 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. -10- WP(C).No. 23310 of 2018 & CONN.CASES. 6 INDIAN OVERSEAS BANK KURAVANKONAM BRANCH, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGER- 695 003. 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).23809/2018, WP(C).23605/2018, WP(C).23608/2018, WP(C).23408/2018, WP(C).23402/2018, WP(C).23203/2018, WP(C).23002/2018, WP(C).22609/2018, WP(C).22007/2018, WP(C).22010/2018, WP(C).21610/2018, WP(C).16205/2018, WP(C).16202/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -11- WP(C).No. 23310 of 2018 & CONN.CASES. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21610 of 2018 PETITIONER: M/S. KINETIC RUBBERS XVII/527,RUBBER BOARD P.O,KOTTAYAM, REPRESENTED BY ITS MANAGING DIRECTOR,MATHEW CHANDY. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER DEPT.OF COMMERCIAL TAXES (DEPT.SGST-KERALA)II CIRCLE,KOTTAYAM 686001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM 695001. 3 THE SECRETARYTAXES DEPARTMENT GOVERNMENT OF KERALA,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 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. -12- WP(C).No. 23310 of 2018 & CONN.CASES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23809/2018, WP(C).23605/2018, WP(C).23608/2018, WP(C).23408/2018, WP(C).23402/2018, WP(C).23203/2018, WP(C).23002/2018, WP(C).22609/2018, WP(C).22007/2018, WP(C).22010/2018, WP(C).16205/2018, WP(C).16202/2018, WP(C).21006/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -13- WP(C).No. 23310 of 2018 & CONN.CASES. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 22007 of 2018 PETITIONER: M/S.PINNACLE VEHICLES & SERVICES PVT. LTD. 14/1513 B, C & D, KANNUR ROAD, PAVANGAD, PUTHIYANGADI, KOZHIKODE, REPRESENTED BY ITS EXECUTIVE DIRECTOR, GABI GAFOOR. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER 2ND CIRCLE, KOZHIKODE-673 001. 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).23809/2018, WP(C).23605/2018, WP(C).23608/2018, WP(C).23408/2018, WP(C).23402/2018, WP(C).23203/2018, WP(C).23002/2018, WP(C).22609/2018, WP(C).22010/2018, WP(C).21610/2018, WP(C).16205/2018, WP(C).16202/2018, WP(C).21006/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -14- WP(C).No. 23310 of 2018 & CONN.CASES. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 22010 of 2018 PETITIONER: THREE STAR AGENCIES NEAR GOVT. HSS, OACHIRA P.O, KOLLAM DIST, PIN 690 526 REPRESENTED BY ITS PROPRIETOR ABDUL NAVAS. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 STATE TAX OFFICER - 1 SGST DEPARTMENT, KARUNAGAPPALLY, KOLLAM DISTRICT, PIN 690 518. 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. 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).23809/2018, WP(C).23605/2018, -15- WP(C).No. 23310 of 2018 & CONN.CASES. WP(C).23608/2018, WP(C).23408/2018, WP(C).23402/2018, WP(C).23203/2018, WP(C).23002/2018, WP(C).22609/2018, WP(C).22007/2018, WP(C).21610/2018, WP(C).16205/2018, WP(C).16202/2018, WP(C).21006/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -16- WP(C).No. 23310 of 2018 & CONN.CASES. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 22609 of 2018 PETITIONER: M/S SAI SERVICE PRIVATE LTD. CHERANELLUR ROAD, EDAPPALLY POST, COCHIN- 682024 REPRESENTED BY ITS GENERAL MANAGER-FINANCE AND ACCOUNTS, MR. RADHAKRISHNAN T. BY ADVS. SMT.K.LATHA SMT.JESSY MANUEL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (ASSESSMENT) SGST, SPECIAL CIRCLE-III, ERNAKULAM 682018. 2 THE COMMISSIONER OF STAE TAXES TAX TOWER KILLIPALAM KARMANA P.O THIRUVANANTHAPURAM - 695002. 3 CENRAL BOARD OF EXCISE CUSTOMS DEPAARTMENT OF REVENE MINISTRY OF FINANCE GOVERNMENT OF INDIA N 4 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 WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS -17- WP(C).No. 23310 of 2018 & CONN.CASES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23809/2018, WP(C).23605/2018, WP(C).23608/2018, WP(C).23408/2018, WP(C).23402/2018, WP(C).23203/2018, WP(C).23002/2018, WP(C).22007/2018, WP(C).22010/2018, WP(C).21610/2018, WP(C).16205/2018, WP(C).16202/2018, WP(C).21006/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -18- WP(C).No. 23310 of 2018 & CONN.CASES. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23002 of 2018 PETITIONER: KARTHIKA AUTO ENTERPRISES CHANDIROOR,ALAPPUZHA-688 547, REPRESENTED BY IT'S PROPRIETOR,SRI.V.T.KARTHIKEYAN. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV SRI.RAMAN JANARDHANAN RESPONDENTS: 1 THE STATE TAX OFFICER S.G.S.T.DEPARTMENT,KUTHIYATHODE,ALAPPUZHA-688524. 2 THE STATE TAX OFFICER SQUAD NO.III,S.G.S.T.DEPARTMENT,ALAPPUZHA-688001. 3 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT,THIRUVANANTHAPURAM-695002. 4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN,DEPARTMENT OF REVENUE,NORTH BLOCK,NEW DELHI-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., -19- WP(C).No. 23310 of 2018 & CONN.CASES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23809/2018, WP(C).23605/2018, WP(C).23608/2018, WP(C).23408/2018, WP(C).23402/2018, WP(C).23203/2018, WP(C).22609/2018, WP(C).22007/2018, WP(C).22010/2018, WP(C).21610/2018, WP(C).16205/2018, WP(C).16202/2018, WP(C).21006/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -20- WP(C).No. 23310 of 2018 & CONN.CASES. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23203 of 2018 PETITIONER: BLUE BRICKS PROJECTS PRIVATE LIMITED KGRWA - 70, PIPINMOODU, SASTHAMANGALAM P.O.,THIRUVANANTHAPURAM - 695 010 REPRESENTED BY ITS MANAGING DIRECTOR, SMT.NIBU LILLY SOMAN. BY ADVS. SRI.ASWIN GOPAKUMAR SMT.HEBA SARA ABRAHAM SMT.KALA G.NAMBIAR SRI.ANWIN GOPAKUMAR SRI.ARJUN SANTHOSH SRI.NIRANJAN SUDHIR SRI.RENOY VINCENT SRI.S.R.AJITH RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES),GOVERNMENT SECRETARIAT, THIRUVANANTHAPURM - 695 001. 2 THE ASSISTANT COMMISSIONER WC STATE GOODS AND SERVICES TAX DEPARTMENT,CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM - 682 018. 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).23809/2018, WP(C).23605/2018, WP(C).23608/2018, WP(C).23408/2018, WP(C).23402/2018, -21- WP(C).No. 23310 of 2018 & CONN.CASES. WP(C).23002/2018, WP(C).22609/2018, WP(C).22007/2018, WP(C).22010/2018, WP(C).21610/2018, WP(C).16205/2018, WP(C).16202/2018, WP(C).21006/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -22- WP(C).No. 23310 of 2018 & CONN.CASES. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23402 of 2018 PETITIONER: V. OMANAKUTTAN PROPRIETOR, CHANDRAPURACKAL PLYWOOD AND HARDWARE,PUTHENANGADU, VARANAM P.O., CHERTHALA- 688 555, ALAPPUZHA DISTRICT. BY ADVS. SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS RESPONDENTS: 1 THE STATE TAX OFFICER (THE COMMERCIAL TAX OFFICER)COMMERCIAL TAXES, CHERTHALA-688524,ALAPPUZHA DISTRICT. 2 THE SECRETARY TAX DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPRUAM-695001. 3 THE CCENTRAL BOARD OF EXCISE AND 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 WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23809/2018, WP(C).23605/2018, WP(C).23608/2018, WP(C).23408/2018, WP(C).23203/2018, WP(C).23002/2018, WP(C).22609/2018, WP(C).22007/2018, -23- WP(C).No. 23310 of 2018 & CONN.CASES. WP(C).22010/2018, WP(C).21610/2018, WP(C).16205/2018, WP(C).16202/2018, WP(C).21006/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -24- WP(C).No. 23310 of 2018 & CONN.CASES. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23408 of 2018 PETITIONER: STYLE SPA FURNITURE LIMITED DOOR NO.34/565-A, FORTUNE ARCADE, BYEPASS ROAD,PALARIVATTOM, KOZCHI-682 025 REPRESENTED BY MR.SHIJU C.K.- AUTHORISED SIGNATORY BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX SPECIAL CIRCLE-1, STATE GOODS & SERVICES TAX DEPARTMENT,ERNKUALM-682 015, ERNAKULAM DISTRICT 2 TEH COMMISSIONER STATE GOODS & SERVICES TAX DEPARTMENT,TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 002 3 THE SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT,THRIVUANANTHAPURAM-695 001 4 THE 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., SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23809/2018, WP(C).23605/2018, WP(C).23608/2018, WP(C).23402/2018, WP(C).23203/2018, -25- WP(C).No. 23310 of 2018 & CONN.CASES. WP(C).23002/2018, WP(C).22609/2018, WP(C).22007/2018, WP(C).22010/2018, WP(C).21610/2018, WP(C).16205/2018, WP(C).16202/2018, WP(C).21006/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -26- WP(C).No. 23310 of 2018 & CONN.CASES. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23506 of 2018 PETITIONER: SHENOY TRADERS IV/372, JANATHA STOP,AYYAMPILLY PO, ERNAKULAM DISTRICT, PIN 682 501, EPRESENTED BY ITS PROPRIETOR N.A. BALAKRISHNAN BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 STATE TAX OFFICER 2ND CIRCLE, SGST DEPARTMENT,BAZAR ROAD, MATTANCHERRY, PIN 682002 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. SRI.M.C.MONY, CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23310/2018, WP(C).23801/2018, WP(C).14909/2018, WP(C).14908/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -27- WP(C).No. 23310 of 2018 & CONN.CASES. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23605 of 2018 PETITIONER: THONDUKANDATHIL LEATHER PALACE AGED 36 YEARS X/449, OCHIRA, KOLLAM-690526,REPRESENTED BY ITS PROPRIETRIX SMT. RAMEESA BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE INTELLIGENCE OFFICER COMMERCIAL TAXES, SQUAD NO.111, ALAPPUZHA-688001. 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., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23809/2018, WP(C).23608/2018, WP(C).23408/2018, WP(C).23402/2018, WP(C).23203/2018, WP(C).23002/2018, WP(C).22609/2018, WP(C).22007/2018, WP(C).22010/2018, WP(C).21610/2018, WP(C).16205/2018, WP(C).16202/2018, WP(C).21006/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -28- WP(C).No. 23310 of 2018 & CONN.CASES. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23608 of 2018 PETITIONER EON MALLS AND INFRAPROJECTS LLP, CALICUT (FORMERLY EONMALLS AND INFRAPROJECTS PVT.LTD):THONDAYAD BY-PASS ROAD, NELLIKKODE, CALICUT-673016,REP. BY SRI.P.C.THAHIR, DESIGNATED PARTNER. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: 1 STATE TAX OFFICER, WORKS CONTRACT, KOZHIKODE COMMERCIAL TAX COMPLEX, ERANCHIPALAM, CALICUT - 673 006. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPT. THIRUVANANTHAPURAM -695 001. 3 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPT. OF REVENUE, MINISTRY OF FINANCE,GOVT. OF INDIA, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -29- WP(C).No. 23310 of 2018 & CONN.CASES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23809/2018, WP(C).23605/2018, WP(C).23408/2018, WP(C).23402/2018, WP(C).23203/2018, WP(C).23002/2018, WP(C).22609/2018, WP(C).22007/2018, WP(C).22010/2018, WP(C).21610/2018, WP(C).16205/2018, WP(C).16202/2018, WP(C).21006/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -30- WP(C).No. 23310 of 2018 & CONN.CASES. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23801 of 2018 PETITIONER: M/S. MOOKAMBIKA HOME AND APARTMENTS PRIVATE LIMITED M.G.ROAD, THRISSUR,REPRESENTED BY ITS MANAGING DIRECTORR.SETHURAM. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER (COMMERCIAL TAX OFFICER) (WC & LT)KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, THRISSUR - 680 004. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY,FINANCE DEPARTMENT, 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. 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. -31- WP(C).No. 23310 of 2018 & CONN.CASES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23310/2018, WP(C).23506/2018, WP(C).14909/2018, WP(C).14908/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -32- WP(C).No. 23310 of 2018 & CONN.CASES. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23809 of 2018 PETITIONER: M/S.ABC MARKETING KAROOR PO, CHALAKUDY, THRISSUR,PIN 680697, REPRESENTED BY ITS MANGING PARTNER,SRI. BALAKRISHNAN T.N BY ADV. SRI.K.G.SOMANATH RESPONDENTS: 1 THE STATE TAX OFFICER S.G.S.T DEPARTMENT, CHALAKUDY 680307 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA,THIRUVANANTHAPURAM, 695002 3 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY (TAXES),SECRETARIAT, THIRUVANANTHAPURAM, 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).23605/2018, WP(C).23608/2018, WP(C).23408/2018, WP(C).23402/2018, WP(C).23203/2018, WP(C).23002/2018, WP(C).22609/2018, WP(C).22007/2018, WP(C).22010/2018, WP(C).21610/2018, WP(C).16205/2018, WP(C).16202/2018, WP(C).21006/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -33- WP(C).No. 23310 of 2018 & CONN.CASES.