BharatTaxGST

Biju Tom vs. State Tax Officer

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WP(C)/22942/2018HC KeralaGSTCNR KLHC01054529201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU48 pages
For Petitioner: SRI.RAJESH NAMBIAR, SRI.N.R.SAJFor Respondent: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E., UNNIKRISHNAN., GP DR. THUSHARA JAMES

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Heard together (2 matters)

T.C 40/15
T.C 43/49

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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. 21549 of 2018 PETITIONER: M/S RANG DE PANAMPILLY NAGAR, COCHIN-682 036, REPRESENTED BY ITS MANAGING PARTNER SRI.RIJO SCARIA. BY ADVS. SRI.RAJESH NAMBIAR SRI.N.R.SAJ RESPONDENTS: 1 STATE TAX OFFICER 2ND CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, TRIPUNITHURA, PIN-682 233. 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).13350/2018, WP(C).14949/2018, WP(C).15745/2018, WP(C).16146/2018, WP(C).16147/2018, WP(C).16150/2018, WP(C).17341/2018, WP(C).17342/2018, WP(C).17350/2018, WP(C).17542/2018, WP(C).18144/2018, WP(C).18542/2018, WP(C).18543/2018, WP(C).18742/2018, WP(C).19150/2018, WP(C).20745/2018, WP(C).21148/2018, WP(C).22741/2018, WP(C).22942/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C).No. 21549 of 2018 & CON. 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. 13350 of 2018 PETITIONER: DIEBOLD SYSTEMS PVT. LTD. PONNETH TEMPLE ROAD,KADAVANTHRA, PIN - 682 020,ERNAKULAM DISTRICT, REPRESENTED BY MR.BABU CHIDAMBARAM - AUTHORISED SIGNATORY. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENTS: THE INTELLIGENCE OFFICER (IB) (ERNAKULAM) DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM AT EDAPPALLY,PIN - 682 024, ERNAKULAM DISTRICT. BY ADVS. 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).22942/2018, WP(C).22741/2018, WP(C).20745/2018, WP(C).18742/2018, WP(C).18543/2018, WP(C).18542/2018, WP(C).18144/2018, WP(C).17342/2018, WP(C).17341/2018, WP(C).16147/2018, WP(C).16150/2018, WP(C).16146/2018, WP(C).15745/2018, WP(C).14949/2018, WP(C).17542/2018, WP(C).17350/2018, WP(C).19150/2018, WP(C).21148/2018, WP(C).21549/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 3 WP(C).No. 21549 of 2018 & CON. 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. 14949 of 2018 PETITIONER: M/S. POPULAR INDUSTRIES, KUZHIYAPADAM, MANJAPPRA PO,ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, PAULSON P.VARKEY BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER, (ASSESSMENT), STATE GOODS AND SERVICES TAX DEPARTMENT,SPECIAL CIRCLE, MATTANCHERY AT ALUVA 683101 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM, 695001 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM, 695001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110001 BY ADVS. SMT.A.SREEKALA SC CENTRAL BOARD OF EXCISE AMP CUSTOMS, SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. 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).22942/2018, WP(C).22741/2018, WP(C).20745/2018, WP(C).18742/2018, WP(C).18543/2018, WP(C).18542/2018, WP(C).18144/2018, WP(C).17342/2018, WP(C).17341/2018, WP(C).16147/2018, WP(C).16150/2018, WP(C).16146/2018, WP(C).15745/2018, WP(C).13350/2018, WP(C).17542/2018, WP(C).17350/2018, WP(C).19150/2018, WP(C).21148/2018, WP(C).21549/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 4 WP(C).No. 21549 of 2018 & CON. 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. 15745 of 2018 PETITIONER: M/S. SASTHA RUBBER DEALERS 6/125, KALLADIKKODE, MANNARKKAD, PALAKKAD,REPRESENTED BY ITS MANAGING PARTNER, SRI.K.UNNIKRISHNAN BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, MANNARKKAD, PALAKKAD DISTRICT-678 582. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM-695 002. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. 5 THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS, SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. 5 WP(C).No. 21549 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22942/2018, WP(C).22741/2018, WP(C).20745/2018, WP(C).18742/2018, WP(C).18543/2018, WP(C).18542/2018, WP(C).18144/2018, WP(C).17342/2018, WP(C).17341/2018, WP(C).16147/2018, WP(C).16150/2018, WP(C).16146/2018, WP(C).14949/2018, WP(C).13350/2018, WP(C).17542/2018, WP(C).17350/2018, WP(C).19150/2018, WP(C).21148/2018, WP(C).21549/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 6 WP(C).No. 21549 of 2018 & CON. 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. 16146 of 2018 PETITIONER: A.K.ABOOBAKER, AGED 43 YEARS,S/O A.K.MOHAMMED, RESIDING AT AZHAKANDATHIL HOUSE, NADUVATTOM.P.O, PATTAMBI,PALAKKAD DISTRICT-679308(PROPRIETOR,M/S "A.K.AGENCIES",D.NO.5/2010,KOPPAM, PULASSERY P.O,PALAKKAD DISTRICT). BY ADV. SRI.K.SHAJ RESPONDENTS: 1 THE SECRETARY, TAXES, GOVERMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695001. 2 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001. 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. 4 THE STATE TAX OFFICER, STATE TAX OFFICE,SGST DEPARTMENT,KERALA,PATTAMBI, PALAKKAD DISTRICT-679303. BY ADVS. SRI.P.L.BABU, SC, CENTRAL BOARD OF EXCISE & CUSTOMS, SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. 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).22942/2018, WP(C).22741/2018, WP(C).20745/2018, WP(C).18742/2018, WP(C).18543/2018, WP(C).18542/2018, WP(C).18144/2018, WP(C).17342/2018, WP(C).17341/2018, WP(C).16147/2018, WP(C).16150/2018, WP(C).15745/2018, WP(C).14949/2018, WP(C).13350/2018, WP(C).17542/2018, WP(C).17350/2018, WP(C).19150/2018, WP(C).21148/2018, WP(C).21549/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 7 WP(C).No. 21549 of 2018 & CON. 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. 16147 of 2018 PETITIONER: ANWAR SADATH AGED 34 YEARS,S/O.SAIDALAVI,RESIDING AT EDAPPAYIL HOUSE,NADUVATTOM,VIA THIRUVENGAPPURA,PATTAMBI,PALAKKAD DISTRICT-679308, (MANAGING PARTNER,EDAPPAYIL FLOORINGS,VII/50- N,EDAPPAYIL BUILDING,NADUVATTOM.P.O,PALAKKAD) BY ADV. SRI.K.SHAJ RESPONDENTS: 1 THE SECRETARY TAXES,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. 4 THE ASSISTANT COMMISSIONER OF STATE TAX OFFICE OF THE ASSISTANT COMMISSIONER OF STATE TAX,STATE GST DEPARTMENT,SPECIAL CIRCLE,PALAKKAD,PALAKKAD DISTRICT-678001. BY ADVS. 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22942/2018, WP(C).22741/2018, 8 WP(C).No. 21549 of 2018 & CON. CASES WP(C).20745/2018, WP(C).18742/2018, WP(C).18543/2018, WP(C).18542/2018, WP(C).18144/2018, WP(C).17342/2018, WP(C).17341/2018, WP(C).16150/2018, WP(C).16146/2018, WP(C).15745/2018, WP(C).14949/2018, WP(C).13350/2018, WP(C).17542/2018, WP(C).17350/2018, WP(C).19150/2018, WP(C).21148/2018, WP(C).21549/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 9 WP(C).No. 21549 of 2018 & CON. 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. 16150 of 2018 PETITIONER: HYDRO ENTERPRISE NEAR KALARICKAL, TEMPLE,PURAYAR ROAD,DESAM.P.O,ALUVA-683101,REPRESENTED BY ITS MANAGING PARTNER DEEPESH.P.M. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, ALUVA-683101. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT,GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,ROOM NO.46,NORTH BLOCK,NEW DELHI-110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22942/2018, WP(C).22741/2018, WP(C).20745/2018, WP(C).18742/2018, WP(C).18543/2018, WP(C).18542/2018, WP(C).18144/2018, WP(C).17342/2018, WP(C).17341/2018, WP(C).16147/2018, WP(C).16146/2018, WP(C).15745/2018, WP(C).14949/2018, WP(C).13350/2018, WP(C).17542/2018, WP(C).17350/2018, WP(C).19150/2018, WP(C).21148/2018, WP(C).21549/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 10 WP(C).No. 21549 of 2018 & CON. 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. 17341 of 2018 PETITIONER: K.A.SUNDARAN AGED 71 YEARS PALAKKAD MEDICALS & KUNNATH JEWELLERS, KANDATH COMPLEX, G.B.ROAD, PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT, FIRST CIRCLE, PALAKKAD-695001. 2 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. BY ADVS. 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).22942/2018, WP(C).22741/2018, WP(C).20745/2018, WP(C).18742/2018, WP(C).18543/2018, WP(C).18542/2018, WP(C).18144/2018, WP(C).17342/2018, WP(C).16147/2018, WP(C).16150/2018, WP(C).16146/2018, WP(C).15745/2018, WP(C).14949/2018, WP(C).13350/2018, WP(C).17542/2018, WP(C).17350/2018, WP(C).19150/2018, WP(C).21148/2018, WP(C).21549/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 11 WP(C).No. 21549 of 2018 & CON. 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. 17342 of 2018 PETITIONER: M/S.NATIONAL HOME APPLIANCES DOOR NO.4/431, 432, NEAR RAILWAY GATE, VALLAPPUZHA REPRESENTED BY PROPRIETOR MUHAMMED SHAMNAD, S/O. HAMZA AGED 35 YEARS, RESIDING AT KALLEPARAMBIL HOUSE, VALLAPPUZHA P.O,PALAKKAD DISTRICT, KERALA - 679 336. BY ADV. SMT.M.A.JINSA MOL RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110 001. 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI - 110 001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 002. 4 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002. 5 THE STATE TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES, OFFICE OF COMMERCIAL TAXES, PATTAMBI - 679 303. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. 12 WP(C).No. 21549 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22942/2018, WP(C).22741/2018, WP(C).20745/2018, WP(C).18742/2018, WP(C).18543/2018, WP(C).18542/2018, WP(C).18144/2018, WP(C).17341/2018, WP(C).16147/2018, WP(C).16150/2018, WP(C).16146/2018, WP(C).15745/2018, WP(C).14949/2018, WP(C).13350/2018, WP(C).17542/2018, WP(C).17350/2018, WP(C).19150/2018, WP(C).21148/2018, WP(C).21549/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 13 WP(C).No. 21549 of 2018 & CON. 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. 17350 of 2018 PETITIONER: M/S.DIVINE NETWORKS T.C 40/1555, FIRST PUTHEN STREET, MANACAUD,THIRUVANANTHAPURAM, REPRESENTED BY AUTHORISED PERSON MR. RAMANCHANDRAN, AGED 51 YEARS, S/O. HARIHARAN, AT T.C 43/490 (5), HARMONY,KBAC 40C, VALLAKADAVU P.O, THIRUVANANTHAPURAM-695008. BY ADVS. SRI.S.SREEKUMAR (KOLLAM) SRI.ANAND B. MENON RESPONDENTS: 1 THE UNION OF INDIA MINISTRY OF FINANCE, NEW DELHI - 110 001. 2 THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, THIRUVANANTHAPURAM, COMMISISONERATE, PRESS CLUB ROAD, THIRUVANANTHAPURAM-695001. 3 THE ASSISTANT COMMISSIONER OFFICE OF THE ASSISTANT COMMISSIONER,(WORKS CONTRACT), TAX TOWERS, 2ND FLOOR,KARAMANA P.O.,THIRUVANANTHAPURAM-695002. 4 THE STATE TAX OFFICER IB II, TAX TOWERS, 5TH FLOOR,KARAMANA P.O, THIRUVANANTHAPURAM-695002. BY ADVS. 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. 14 WP(C).No. 21549 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22942/2018, WP(C).22741/2018, WP(C).20745/2018, WP(C).18742/2018, WP(C).18543/2018, WP(C).18542/2018, WP(C).18144/2018, WP(C).17342/2018, WP(C).17341/2018, WP(C).16147/2018, WP(C).16150/2018, WP(C).16146/2018, WP(C).15745/2018, WP(C).14949/2018, WP(C).13350/2018, WP(C).17542/2018, WP(C).19150/2018, WP(C).21148/2018, WP(C).21549/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 15 WP(C).No. 21549 of 2018 & CON. 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. 17542 of 2018 PETITIONER: M/S SEGURO FOUNDATIONS & STRUCTURES PVT LTD NO. 27/635,A4,SECOND FLOOR, CHAKKAPPAN CENTRE, TOLL GATE, EDAPPALLY P.O,COCHIN, REPRESENTED BY ITS MANAGING DIRECTOR. BY ADVS. SRI.RAJESH NAMBIAR SRI.N.R.SAJ RESPONDENTS: 1 STATE TAX OFFICER (WORKS CONTRACT) OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX,WORKS CONTRACT, DEPARTMENT OF STATE GOODS AND SERVICE TAX,REVENUE TOWER, ERNAKULAM- 682 011. 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. BY ADVS. 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).22942/2018, WP(C).22741/2018, WP(C).20745/2018, WP(C).18742/2018, WP(C).18543/2018, WP(C).18542/2018, WP(C).18144/2018, WP(C).17342/2018, WP(C).17341/2018, WP(C).16147/2018, WP(C).16150/2018, WP(C).16146/2018, WP(C).15745/2018, WP(C).14949/2018, WP(C).13350/2018, WP(C).17350/2018, WP(C).19150/2018, WP(C).21148/2018, WP(C).21549/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 16 WP(C).No. 21549 of 2018 & CON. 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. 18144 of 2018 PETITIONER: LINSON VARGHESE AGED 37 YEARS PROPRIETOR, M/S.S.L.TRADING,PENTA ESTATE, 35/1460-C,JANATHA JN., PALARIVATTOM. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER, KALAMASSERY DEPARTMENT OF COMMERCIAL TAXES,II CIRCLE, KALAMASSERY - 682 030. 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. 5 THE DEPUTY TAHASILDAR MALLAPPALLY TALUK, TALUK OFFICE,PATHANAMTHITTA DISTRICT - 689 585. 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. 17 WP(C).No. 21549 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22942/2018, WP(C).22741/2018, WP(C).20745/2018, WP(C).18742/2018, WP(C).18543/2018, WP(C).18542/2018, WP(C).17342/2018, WP(C).17341/2018, WP(C).16147/2018, WP(C).16150/2018, WP(C).16146/2018, WP(C).15745/2018, WP(C).14949/2018, WP(C).13350/2018, WP(C).17542/2018, WP(C).17350/2018, WP(C).19150/2018, WP(C).21148/2018, WP(C).21549/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 18 WP(C).No. 21549 of 2018 & CON. 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. 18542 of 2018 PETITIONER: M/S SHAPOORJI PALLONJI AND COMPANY PRIVATE LIMITED, 124, 7TH FLOOR, SURYA CHAMBERS, MURUGESH, PALLYA HALL, AIRPORT ROAD, BANGLORE 560017, REPRESENTED BY IT'S DGM-ACCOUNTS MR SUSANTA PANDA. BY ADVS. SMT.K.LATHA SMT.JESSY MANUEL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX, DEPARTMENT OF STATE GOODS TAX, THIRUVANANTHAPURAM-695002. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA PO, THIRUVANANTHAPURAM-695002. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADVS. 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).22942/2018, WP(C).22741/2018, WP(C).20745/2018, WP(C).18742/2018, WP(C).18543/2018, WP(C).18144/2018, WP(C).17342/2018, WP(C).17341/2018, WP(C).16147/2018, WP(C).16150/2018, WP(C).16146/2018, WP(C).15745/2018, WP(C).14949/2018, WP(C).13350/2018, WP(C).17542/2018, WP(C).17350/2018, WP(C).19150/2018, WP(C).21148/2018, WP(C).21549/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 19 WP(C).No. 21549 of 2018 & CON. 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. 18543 of 2018 PETITIONER: M/S. OCEAN MEDICAL PHARMACEUTICALS AND DISTRIBUTORS SANATHANAM WARD, ALAPPUZHA - 688 001, REPRESENTED BY ITS PARTNER PRIYAS. BY ADVS. SRI.RAJESH NAMBIAR SRI.N.R.SAJ RESPONDENTS: 1 STATE TAX OFFICER 1, STATE GOODS AND SERVICE TAX DEPARTMENT, 1ST CIRCLE,ALAPPUZHA.PIN-685001. 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. BY ADVS. 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).22942/2018, WP(C).22741/2018, WP(C).20745/2018, WP(C).18742/2018, WP(C).18542/2018, WP(C).18144/2018, WP(C).17342/2018, WP(C).17341/2018, WP(C).16147/2018, WP(C).16150/2018, WP(C).16146/2018, WP(C).15745/2018, WP(C).14949/2018, WP(C).13350/2018, WP(C).17542/2018, WP(C).17350/2018, WP(C).19150/2018, WP(C).21148/2018, WP(C).21549/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 20 WP(C).No. 21549 of 2018 & CON. 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. 18742 of 2018 PETITIONER: ANZARUDEEN, PROPRIETOR, BEST BUILDERS, LALAJI JUNCTION, KARUNAGAPPALLY, KOLLAM DISTRICT, PIN-690 518 BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 THE STATE TAX OFFICER, WORKS CONTRACT, SGST DEPARTMENT,ASRAMOM , KOLLAM, PIN-691 002. 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. 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).22942/2018, WP(C).22741/2018, WP(C).20745/2018, WP(C).18543/2018, WP(C).18542/2018, WP(C).18144/2018, WP(C).17342/2018, WP(C).17341/2018, WP(C).16147/2018, WP(C).16150/2018, WP(C).16146/2018, WP(C).15745/2018, WP(C).14949/2018, WP(C).13350/2018, WP(C).17542/2018, WP(C).17350/2018, WP(C).19150/2018, WP(C).21148/2018, WP(C).21549/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 21 WP(C).No. 21549 of 2018 & CON. 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. 19150 of 2018 PETITIONER: SKY GOLD, CHERUPUZHA, KANNUR DISTRICT, PIN- 670 511,REPRESENTED BY ITS MANAGING PARTNER S. ASHRAF BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 STATE TAX OFFICER, SGST DEPARTMENT, PAYYANNUR, KANNUR DISTRICT. PIN-670 307 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. 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).22942/2018, WP(C).22741/2018, WP(C).20745/2018, WP(C).18742/2018, WP(C).18543/2018, WP(C).18542/2018, WP(C).18144/2018, WP(C).17342/2018, WP(C).17341/2018, WP(C).16147/2018, WP(C).16150/2018, WP(C).16146/2018, WP(C).15745/2018, WP(C).14949/2018, WP(C).13350/2018, WP(C).17542/2018, WP(C).17350/2018, WP(C).21148/2018, WP(C).21549/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 22 WP(C).No. 21549 of 2018 & CON. 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. 20745 of 2018 PETITIONER: SANTHOSH N.B AGED 39, S/O.BHASKARAN, NELLIYANIKUNNEL HOUSE, PROPRIETOR,CROWN INTERIORS AND CONTRACTORS, VARAKKARA, THRISSUR. BY ADV. SRI.K.A.SREEJITH RESPONDENTS: 1 STATE TAX OFFICER (WORKS CONTRACT), DEPARTMENT OF STATE GOODS AND SERVICE TAXES, COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR-680001. 2 COMMISSIONER, DEPARTMENT OF STATE GOODS AND SERVICE TAXES, THIRUVANANTHAPURAM-695001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001 BY ADVS.SMT.SHEELA DEVI.I. SC CENTRAL BOARD OF EXCISE AND CUSTOMS, SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. 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).22942/2018, WP(C).22741/2018, WP(C).18742/2018, WP(C).18543/2018, WP(C).18542/2018, WP(C).18144/2018, WP(C).17342/2018, WP(C).17341/2018, WP(C).16147/2018, WP(C).16150/2018, WP(C).16146/2018, WP(C).15745/2018, WP(C).14949/2018, WP(C).13350/2018, WP(C).17542/2018, WP(C).17350/2018, WP(C).19150/2018, WP(C).21148/2018, WP(C).21549/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 23 WP(C).No. 21549 of 2018 & CON. 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. 21148 of 2018 PETITIONER: ST. GEORGE COMPANY VADAKKE STAND, THRISSUR, REPRESENTED BY PROPRIETRIX JISSY SHAJI. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.V.JAYAPRAKASH SRI.M.RAJAGOPAL RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER, FIRST CIRCLE, POOTHOLE,THRISSUR -680 004. 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. 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).22942/2018, WP(C).22741/2018, WP(C).20745/2018, WP(C).18742/2018, WP(C).18543/2018, WP(C).18542/2018, WP(C).18144/2018, WP(C).17342/2018, WP(C).17341/2018, WP(C).16147/2018, WP(C).16150/2018, WP(C).16146/2018, WP(C).15745/2018, WP(C).14949/2018, WP(C).13350/2018, WP(C).17542/2018, WP(C).17350/2018, WP(C).19150/2018, WP(C).21549/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 24 WP(C).No. 21549 of 2018 & CON. 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. 22741 of 2018 PETITIONER: M/S MAGNAMIND VENTURES (P) LTD. 38/508,KINFRA INDUSTRIAL PARK, MAZHUVANNUR,ERNAKULAM-686669, REPRESENTED BY ITS FINANCE MANAGER MANIKANTAN E. BY ADVS. DR.K.P.PRADEEP SMT.NEENA ARIMBOOR SMT.T.THASMI SRI.K.P.KESAVAN NAIR SRI.SANAND RAMAKRISHNAN SRI.T.T.BIJU RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIATE,THIRUVANANTHAPURAM-695 001. 2 COMMERCIAL TAX OFFICER/ STATE TAX OFFICER, COMMERCIAL TAXES/KERALA GST DEPARTMENT,2ND CIRCLE, PERUMBAVOOR,ERNAKULAM- 683542. 3 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT TAX TOWERS,KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM-695 002. 4 DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES,SALES TAX COMPLEX, OPP COCHIN SHIP YARD THEVARA,ERNAKULAM-682013. 5 INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA, ERNAKULAM-686661. 6 GOODS AND SERVICE TAX COUNCIL GOVERNMENT OF INDIA, OFFICE OF THE GST COUNSIL 25 WP(C).No. 21549 of 2018 & CON. CASES SECRETARIAT,5TH FLOOR,TOWER II,JEEVAN BHARTI BUILDING, JANPATH ROAD,CONNAUGHT PLACE,NEW DELHI- 110001.REPRESENTED BY ITS ADDITIONAL SECRETARY. BY ADVS. 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).22942/2018, WP(C).20745/2018, WP(C).18742/2018, WP(C).18543/2018, WP(C).18542/2018, WP(C).18144/2018, WP(C).17342/2018, WP(C).17341/2018, WP(C).16147/2018, WP(C).16150/2018, WP(C).16146/2018, WP(C).15745/2018, WP(C).14949/2018, WP(C).13350/2018, WP(C).17542/2018, WP(C).17350/2018, WP(C).19150/2018, WP(C).21148/2018, WP(C).21549/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 26 WP(C).No. 21549 of 2018 & CON. 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. 22942 of 2018 PETITIONER: BIJU TOM, PALA METAL PRODUCTS, PAYAPPAR-P.O, PALA, KOTTAYAM. BY ADVS. SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV RESPONDENTS: 1 STATE TAX OFFICER, S.G.S.T DEPARTMENT, PALA-686002. 2 THE STATE OF KERALA, REPRESETNED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695002 3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001 4 THE UNION OF INDIA, REPRESENTED BY ITS 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. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. 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).22741/2018, WP(C).20745/2018, WP(C).18742/2018, WP(C).18543/2018, WP(C).18542/2018, WP(C).18144/2018, WP(C).17342/2018, WP(C).17341/2018, WP(C).16147/2018, WP(C).16150/2018, WP(C).16146/2018, WP(C).15745/2018, WP(C).14949/2018, WP(C).13350/2018, WP(C).17542/2018, WP(C).17350/2018, WP(C).19150/2018, WP(C).21148/2018, WP(C).21549/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 27 WP(C).No. 21549 of 2018 & CON. CASES

JUDGMENT [ WP(C) 21549/2018,WP(C).13350/2018,WP(C).14949/2018 ,WP(C).15745/2018 ,WP(C).16146/2018,WP(C).16147/2018 ,WP(C).16150/2018 ,WP(C).17341/2018,WP(C).17342/2018 ,WP(C).17350/2018 ,WP(C).17542/2018,WP(C).18144/2018 ,WP(C).18542/2018 ,WP(C).18543/2018,WP(C).18742/2018 ,WP(C).19150/2018 ,WP(C).20745/2018,WP(C).21148/2018 ,WP(C).22741/2018 ,WP(C).22942/2018 ] 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 AV JUDGE APPENDIX OF WP(C) 21549/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 31.05.2018 FOR THE YEAR 2014-15. EXHIBIT P2OF THE INTERIM ORDER DATED 4.04.2018 IN W.P.(C) 11335/2018. EXHIBIT P3OF THE INTERIM ORDER DATED 12.04.2018 IN W.P.(C) 13136/2018. APPENDIX OF WP(C) 13350/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF THE NOTICE NO.IBE/III/IR- 66-16-17 DATED 16/01/2018, ISSUED BY THE RESPONDENT. EXHIBIT P2 TRUE PHOTOCOPY OF THE REPLY LETTER DATED 07TH FEBRUARY, 2018, FILED BY THE PETITIONER. EXHIBIT P3 TRUE PHOTOCOPY OF PENALTY ORDER NO.IBE-III- IR-66/CR-13/2017-18 (2012-13) DATED 28/02/2018, ISSUED BY THE RESPONDENT. EXHIBIT P4 TRUE PHOTOCOPY OF THE NOTICE OF DEMAND NO.IBE/III/IR-66/CR/17-18 (2012-13) DATED 28/02/2018, ISSUED BY THE RESPONDENT.

APPENDIX OF WP(C) 14949/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PRE ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 27.03.2018 EXHIBIT P1 A COPY OF PRE ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 03-04-2018 EXHIBIT P2 COPY OF ORDER IN WPC.NO. 11355/18 OF THIS HON'BLE COURT 04.04.2018 APPENDIX OF WP(C) 15745/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE ASSESSMENT ORDER PASSED BY IST RESPONDENT FOR THE YEAR 2015-16 DATED 24.10.2017. EXHIBIT P2:OF THE INTERIM ORDER IN WPC NO.13930/2018 DATED 13.4.2018. EXHIBTI P3:OF THE DEMAND NOTCIE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 5TH RESPONDENT DATED 24.4.2018. APPENDIX OF WP(C) 16146/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE PHOTOCOPY OF ORDER NO.32091168802/2011- 2012 DATED 17/04/2018 ISSUED BY THE FOURTH RESPONDENT.

APPENDIX OF WP(C) 16147/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE PHOTOCOPY OF NOTICE DATED 27/03/2018 UNDER SECTION 25(1)OF THE KVAT ACT,2003 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER'S FIRM.

APPENDIX OF WP(C) 16150/2018 PETITIONER'S/S EXHIBITS: EXT. P1 COPY OF ANNUAL RETURN FOR THE YEAR 2011-12 DATED 26.05.2012 EXT.P2 COPY OF ASSESSMENT ORDER DATED 31-03-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXT.P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P. (C)NO.13552 OF 2018. APPENDIX OF WP(C) 17341/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2007-08 DATED 25.01.2018. EXHIBIT P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 19.02.2018. EXHIBIT P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2007-08 DATED 21.04.2018. APPENDIX OF WP(C) 17342/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF REPLY LETTER GIVEN BY THE PETITIONER TO THE RESPONDENT. EXHIBIT P2 AOF ASSESSMENT ORDER DATED 28.04.2018 ISSUED BY 5TH RESPONDENT. EXHIBIT P3 AOF DEMAND NOTICE DATED 28.04.2018 ISSUED BY THE RESPONDENT. EXHIBIT P4 AOF INTERIM ORDER DATED 04.04.2018 WP(C) NO.11335/2018 GRANTED BY THIS HONOURABLE COURT.

APPENDIX OF WP(C) 17350/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1 AOF THE SHOW CAUSE NOTICE NO. 32011358703/12-13 DATED 05/05/2018 ISSUED BY THE 4TH RESPONDENT EXHIBIT-P2 AOF THE SHOW CAUSE NOTICE NO. 32011387903/13-14 DATED 05/05/2018 ISSUED BY THE 4TH RESPONDENT EXHIBIT-P3 AOF THE SHOW CAUSE NOTICE NO. 32011358703/14-15 DATED 05/05/2018 ISSUED BY THE 4TH RESPONDENT APPENDIX OF WP(C) 17542/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE NOTICE U/S.25(1) OF THE KVAT ACT DATED 14/05/2018 FOR THE YEAR 2011 - 2012 EXHIBIT P2:OF THE INTERIM ORDER DATED 19/12/2016 IN WPC.40281/2016 EXHIBIT P3:`OF THE INTERIM ORDER DATED 04/04/2018 IN WPC.11335/2018 EXHIBIT P4:OF THE INTERIM ORDER DATED 12/04/2018 IN WPC.13136/2018 APPENDIX OF WP(C) 18144/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE ASSESSMENT ORDER NO.32071325139/2015-16 DATED 21.10.2017. APPENDIX OF WP(C) 18542/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. THEOF PRE-ASSESSMENT NOTICE FOR THE YEAR 2012-2013 DATED 16-5-2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P2.OF ORDER ISSUED BY THIS COURT IN SIMILAR WRIT PETITION AND PASSED INTERIM ORDERS IN WPC NO.13930/2018, DATED 13/04/2018. APPENDIX OF WP(C) 18543/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 28.02.2018 FOR THE YEAR 2013-14 ISSUED UNDER SECTION 25 OF THE KVAT ACT. EXHIBIT P2OF THE INTERIM ORDER DATED 4.04.2018 IN W.P(C) 11335/2018. EXHIBIT P3OF THE INTERIM ORDER DATED 12.04.2018 IN W.P(C) 13136/2018. APPENDIX OF WP(C) 18742/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2014-15. EXHIBIT P1(A) COPY OF ANNUAL RETURN FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF ORDER DATED 28.02.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15. EXHIBIT P(A) COPY OF ORDER DATED 28.02.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1)FOR THE YEAR 2015-16. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 OSSIED BY THIS HON'BLE COURT IN W.P.(C) NO. 13552 FO 2018. APPENDIX OF WP(C) 19150/2018 PETITIONER'S/S EXHIBITS: EXHIBITP1 COPY OF THE MONTHLY RETURN FOR APRIL 2012 EXHIBITP2 COPY OF THE ANNUAL RETURN FOR THE YEAR 2013-14 EXHIBIT P3 COPY OF NOTICE DATED 7-5-2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P4 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018 APPENDIX OF WP(C) 20745/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER 5-8 EXHIBIT P2OF THE INTERIM ORDER DTD 04.04.2018 IN W.P.NO.11335 OF 2018 APPENDIX OF WP(C) 21148/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2012-13. EXHIBIT P2 COPY OF ORDER DATED 26.10.2017 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2012-13. EXHIBIT P3 COPY OF JUDGMENT DATED 8.01.2018 IN WPC NO.41617 OF 2017. EXHIBIT P4 COPY OF ORDER DATED 19.05.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2012-13. EXHIBIT P5 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552 OF 2018. APPENDIX OF WP(C) 22741/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE ASSESSMENT ORDER NO 32151324259/14-15 DATED 23-12-2017 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2:OF THE APPEAL DATED 20-05-2018 FOR THE YEAR 2014-15 FILED AND PENDING BEFORE THE 4TH RESPONDENT. EXHIBIT P3:OF STAY APPLICATION DATED 20-05- 2018 FILED AND PENDING BEFORE THE 4TH RESPONDENT. EXHIBIT P4:OF THE RELEVANT PAGES OF THE NOTIFICATION NO 10017/LEG A2/2017 LAW DATED 16-09-2017 ISSUED BY THE GOVERNMENT OF KERALA.

APPENDIX OF WP(C) 22942/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AFO THE SHAW CAUSE NOTICE ISSUED U/S. 25A OF THE KVAT ACT FOR 2013-14 DATED 08-11-2017. EXHIBIT P1(A) AOF THE SHAW CAUSE NOTICE ISSUED U/S. 25A OF THE KVAT ACT FOR 2014-15 DATED 08-11-2017. EXHIBIT P1(B) AOF THE SHAW CAUSE NOTICE ISSUED U/S. 25A OF THE KVAT ACT FOR 2015-16 DATED 08-11-2017. EXHIBIT P1(C) AOF THE SHAW CAUSE NOTICE ISSUED U/S. 25(1) OF THE KVAT ACT FOR 2016-17 DATED 16-12-2017. EXHIBIT P2 AOF THE SHAW CAUSE NOTICE ISSUED U/S.67(1) OF THE KVAT ACT FOR 2013-14 DATED 08/11/2017. EXHIBIT P2(A) AOF THE SHAW CAUSE NOTICE ISSUED U/S.67(1) OF THE KVAT ACT FOR 2014-15 DATED 08-11-2017. EXHIBIT P2(B) AOF THE SHAW CAUSE NOTICE ISSUED U/S. 67(1) OF THE KVAT ACT FOR 2015-16 DATED 08-11-2017 EXHIBIT P3 AOF THE REPLY FILED AGAINSNT EXT.P1 NOTICE FOR 2013-14 DATE 04-12-2017. EXHIBIT P3(A) AOF THE REPLY FILED AGAINST EXT.P1(A) NOTICE FOR 2014-15 DATED 04-12- 2017. EXHIBIT P3(B) AOF THE REPLY FILED AGAINST EXT.P1(B) NOTICE FOR 2015-16 DATED 04-12- 2017. EXHIBIT P3(C) AOF THE REPLY FILED AGAINST EXT.P1 (C) NOTICE FOR 2016-17 DATED 10-01- 2018. EXHIBIT P4 AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2013-14 DATED 20-02- 2018. EXHIBIT P4(A) AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2014-15 DATED 30-04- 2018. EXHIBIT P4(B) AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2015-16 DATED 31-05- 2018. EXHIBIT P4(C) AOF PROCEEDINGS OF ASSESSMENT PASSED OF 2016-17 DATED 28-02-2018. EXHIBIT P5 AOF THE PROCEEDINGS OF PENALTY PASSED FOR 2013-14 DATED 20-02-2018. EXHIBIT P5(A) AOF THE PROCEEDINGS OF PENALTY PASSED FOR 2014-15 DATED 30-04-2018. EXHIBIT P5(B) AOF THE PROCEEDINGS OF PENALTY PASSED FOR 2015-16 DATED 31-05-2018.

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