BharatTaxGST

Vanitha Gold Palace vs. The State Tax Officer

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WP(C)/21143/2018HC KeralaGSTCNR KLHC01052730201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU61 pages
For Respondent: W.P.(C) No.22473/2018 & Conn.Case

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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. 22473 of 2018 PETITIONER/S: 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 RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX DEPARTMENT OF STATE GOODS AND SERVICE TAX, (WORKS CONTRACT), THIRUVANANTHAPURAM - 695002. 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 REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110001. OTHER PRESENT: W.P.(C) No.22473/2018 & Conn.Case -2- 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).14873/2018, WP(C).17145/2018, WP(C).19073/2018, WP(C).19074/2018, WP(C).19145/2018, WP(C).19189/2018, WP(C).21143/2018, WP(C).21272/2018, WP(C).21273/2018, WP(C).21475/2018, WP(C).21671/2018, WP(C).21873/2018, WP(C).21944/2018, WP(C).22142/2018, WP(C).22143/2018, WP(C).22543/2018, WP(C).22875/2018, WP(C).23275/2018, WP(C).23471/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22473/2018 & Conn.Case -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. 14873 of 2018 PETITIONER/S: ZAINUL ABIDEEN M. MACHINGALATH HOUSE, OLAPEEDIKA, PARIYAPURAM PO, TANUR VIA, MALAPPURAM DT. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENT/S: 1 STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER, DEPARTMENT OF STATEGOODS & SERVICE TAXES, TIRURANGADI-676306. 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,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. W.P.(C) No.22473/2018 & Conn.Case -4- 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. 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).23471/2018, WP(C).23275/2018, WP(C).22875/2018, WP(C).22142/2018, WP(C).22143/2018, WP(C).21944/2018, WP(C).21873/2018, WP(C).21475/2018, WP(C).21143/2018, WP(C).19145/2018, WP(C).21671/2018, WP(C).22543/2018, WP(C).17145/2018, WP(C).19189/2018, WP(C).21273/2018, WP(C).21272/2018, WP(C).19074/2018, WP(C).19073/2018, WP(C).22473/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22473/2018 & Conn.Case -5- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 17145 of 2018 PETITIONER/S: M/S. NATIONAL PILE FOUNDATION NO.37/1156 A, FATHIMA CHURCH ROAD, ELAMKULAM, KADAVANTHRA-682020, REPRESENTED BY ITS PROPRIETOR,MARTIN A.C. BY ADV. SRI.K.J.ABRAHAM RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER(WC & LT) DEPARTMENT OF COMMERCIAL TAXES, CLAS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM-682018. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA P.O., THIRUVANANTHAPURAM DISTRICT-695001. 3 THE SECRETARY GOVERNMENT OF KERALA, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM DISTRICT-695001. W.P.(C) No.22473/2018 & Conn.Case -6- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23471/2018, WP(C).23275/2018, WP(C).22875/2018, WP(C).22142/2018, WP(C).22143/2018, WP(C).21944/2018, WP(C).21873/2018, WP(C).21475/2018, WP(C).21143/2018, WP(C).19145/2018, WP(C).21671/2018, WP(C).22543/2018, WP(C).19189/2018, WP(C).14873/2018, WP(C).21273/2018, WP(C).21272/2018, WP(C).19074/2018, WP(C).19073/2018, WP(C).22473/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22473/2018 & Conn.Case -7- 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. 19073 of 2018 PETITIONER/S: SAFE INDUSTRIAL & MARINE STORES 40/7183, T.D ROAD, ERNAKULAM, KOCHI, PIN - 682 035,REPRESENTED BY ITS PARTNER, MUSTAN M.MASTER. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX OFFICE, SPECIAL CIRCLE- I,DEPARTMENT OF STATE GOODS AND SERVICE TAX, TAX COMPLEX,ERNAKULAM, PIN - 682 015. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM - 695 002. 3 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM, PIN - 695 002. W.P.(C) No.22473/2018 & Conn.Case -8- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. 5 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT,ERNAKULAM AT CIVIL STATION, KAKKANAD, PIN - 682 030. BY ADVS. SMT.SINDHUMOL.T.P., CGC ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23471/2018, WP(C).23275/2018, WP(C).22875/2018, WP(C).22142/2018, WP(C).22143/2018, WP(C).21944/2018, WP(C).21873/2018, WP(C).21475/2018, WP(C).21143/2018, WP(C).19145/2018, WP(C).21671/2018, WP(C).22543/2018, WP(C).17145/2018, WP(C).19189/2018, WP(C).14873/2018, WP(C).21273/2018, WP(C).21272/2018, WP(C).19074/2018, WP(C).22473/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22473/2018 & Conn.Case -9- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 19074 of 2018 PETITIONER/S: M/S.BHIMA JEWELS JEWEL JUNCTION, M.G. ROAD,ERNAKULAM, REPRESENTED BY ITS AUTHORIZED SIGNATORY,SRI. B. BINDUMADHAV. BY ADVS. SRI.A.KUMAR SMTG.MINI(1748) SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY,GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. W.P.(C) No.22473/2018 & Conn.Case -10- 3 ASSISTANT COMMISSIONER SPECIAL CIRCLE-II, STATE GOODS AND SERVICES TAX DEPARTMENT,ERNAKULAM-682016 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).23471/2018, WP(C).23275/2018, WP(C).22875/2018, WP(C).22142/2018, WP(C).22143/2018, WP(C).21944/2018, WP(C).21873/2018, WP(C).21475/2018, WP(C).21143/2018, WP(C).19145/2018, WP(C).21671/2018, WP(C).22543/2018, WP(C).17145/2018, WP(C).19189/2018, WP(C).14873/2018, WP(C).21273/2018, WP(C).21272/2018, WP(C).19073/2018, WP(C).22473/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22473/2018 & Conn.Case -11- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 19145 of 2018 PETITIONER/S: JOHN PHILIP PROPRIETOR, M/S. BRIGHT SANITARY SALES & SERVICES, Y.M.R JUNCTION, NANDANCODE, THIRUVANANTHAPURAM. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.B.PRABHAKARAN SRI.K.SUNDAR SRI.V.SATHEESH (S-3495) RESPONDENT/S: 1 STATE TAX OFFICER IST CIRCLE, STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM 695 001. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM 695 001. W.P.(C) No.22473/2018 & Conn.Case -12- 3 THE 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. 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).23471/2018, WP(C).23275/2018, WP(C).22875/2018, WP(C).22142/2018, WP(C).22143/2018, WP(C).21944/2018, WP(C).21873/2018, WP(C).21475/2018, WP(C).21143/2018, WP(C).21671/2018, WP(C).22543/2018, WP(C).17145/2018, WP(C).19189/2018, WP(C).14873/2018, WP(C).21273/2018, WP(C).21272/2018, WP(C).19074/2018, WP(C).19073/2018, WP(C).22473/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22473/2018 & Conn.Case -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. 19189 of 2018 PETITIONER/S: EURO AGNECIES RAVIPURAM ROAD, KOCHI-682020,REPRESENTED BY IT'S MANAGING PARTNER,SMT. RAJASHREE SETHUNATH. BY ADV. SMT.M.K.HAJARA RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (ASSMT) SPECIAL CIRCLE II, SGST DEPARTMENT, ERNAKULAM-686015. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002. 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-110003. W.P.(C) No.22473/2018 & Conn.Case -14- 5 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI-110003. 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).23471/2018, WP(C).23275/2018, WP(C).22875/2018, WP(C).22142/2018, WP(C).22143/2018, WP(C).21944/2018, WP(C).21873/2018, WP(C).21475/2018, WP(C).21143/2018, WP(C).19145/2018, WP(C).21671/2018, WP(C).22543/2018, WP(C).17145/2018, WP(C).14873/2018, WP(C).21273/2018, WP(C).21272/2018, WP(C).19074/2018, WP(C).19073/2018, WP(C).22473/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22473/2018 & Conn.Case -15- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21143 of 2018 PETITIONER/S: VANITHA GOLD PALACE KOTHAMANGALAM- 686 691 REPRESENTED BY ITS PARTNER SRI.SAJU CHERIYAN BY ADVS. SRI.AJI V.DEV SRI.M.G.SHAJI RESPONDENT/S: 1 THE STATE TAX OFFICER S.G.S.T DEPARTMENT, KOTHAMANGALAM- 686 691 2 THE COMMISSIOENR OF STATE TAXES TAX TOWER, KARAMANA,THIRUVANANTHAPURAM- 695 002 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM- 695 002 W.P.(C) No.22473/2018 & Conn.Case -16- 4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY ITS CHAIRMAN,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI- 110 001 5 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARYMINISTRY OF FINANCE, DEPARTMENT OF REVENUE NORTH BLOCK, NEW DELHI- 110 001 BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23471/2018, WP(C).23275/2018, WP(C).22875/2018, WP(C).22142/2018, WP(C).22143/2018, WP(C).21944/2018, WP(C).21873/2018, WP(C).21475/2018, WP(C).19145/2018, WP(C).21671/2018, WP(C).22543/2018, WP(C).17145/2018, WP(C).19189/2018, WP(C).14873/2018, WP(C).21273/2018, WP(C).21272/2018, WP(C).19074/2018, WP(C).19073/2018, WP(C).22473/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22473/2018 & Conn.Case -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. 21272 of 2018 PETITIONER/S: M/S. ASLAM AGENCIES, MULAYANKAVU ROAD, KOPPAN, PULASSERY P O, PALAKKAD DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, M T ABDUL SHUKKOOR, S/O. LATE IBRAHIM, AGED 59 YEARS, MUNDAKKATTU THODY, MANNENGODE P O, KOPPAM - PULASSERY, PALAGHAT DISTRICT - 679 307. BY ADV. SRI.K.SHAJ RESPONDENT/S: 1 THE SECRETARY, TAXES, GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695 001. 2 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM 695 001. W.P.(C) No.22473/2018 & Conn.Case -18- 4 THE STATE TAX OFFICER STATE TAX OFFICE, SGST DEPARTMENT,KERALA, PATTAMBI, PALAKKAD DISTRICT 679 303. BY ADV. SRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23471/2018, WP(C).23275/2018, WP(C).22875/2018, WP(C).22142/2018, WP(C).22143/2018, WP(C).21944/2018, WP(C).21873/2018, WP(C).21475/2018, WP(C).21143/2018, WP(C).19145/2018, WP(C).21671/2018, WP(C).22543/2018, WP(C).17145/2018, WP(C).19189/2018, WP(C).14873/2018, WP(C).21273/2018, WP(C).19074/2018, WP(C).19073/2018, WP(C).22473/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22473/2018 & Conn.Case -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. 21273 of 2018 PETITIONER/S: P. MOHANAN AGED 51 YEARS, S/O.LATE KRISHNAN NAIR,MAYILPEELI HOUSE, TEMPLE ROAD, NHANGATTIRI POST, PATTAMBI, PALAKKAD DISTRICT-679 303(PROPRIETOR, M/S.PUNNYAM SALES, DOOR NO.VI/40,NEAR TILE FACTORY, V.K. KADAVU ROAD, NHANGATTIRI). BY ADV. SRI.K.SHAJ RESPONDENT/S: 1 THE SECRETARY, TAXES GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695 001. 2 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. W.P.(C) No.22473/2018 & Conn.Case -20- 4 THE STATE TAX OFFICER STATE TAX OFFICE, SGST DEPARTMENT,KERALA, PATTAMBI, PALAKKAD DISTRICT-679 303. BY ADVS. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23471/2018, WP(C).23275/2018, WP(C).22875/2018, WP(C).22142/2018, WP(C).22143/2018, WP(C).21944/2018, WP(C).21873/2018, WP(C).21475/2018, WP(C).21143/2018, WP(C).19145/2018, WP(C).21671/2018, WP(C).22543/2018, WP(C).17145/2018, WP(C).19189/2018, WP(C).14873/2018, WP(C).21272/2018, WP(C).19074/2018, WP(C).19073/2018, WP(C).22473/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22473/2018 & Conn.Case -21- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21475 of 2018 PETITIONER/S: M/S M & M ENGINEERING CONTRACTORS MATHRAKKATTU, PERINGALA P.O., ALUVA, REPRESENTED BY THE PROPRIETOR MR.P.V.MOHAMMED. BY ADV. SRI.M.M.IRSHAD MOOPPAN RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER (WC) O/O. OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY, ERNAKULAM DISTRICT. 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM-695 001. 3 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. W.P.(C) No.22473/2018 & Conn.Case -22- 5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. BY ADVS. SRI.B.RAMACHANDRAN, CGC ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23471/2018, WP(C).23275/2018, WP(C).22875/2018, WP(C).22142/2018, WP(C).22143/2018, WP(C).21944/2018, WP(C).21873/2018, WP(C).21143/2018, WP(C).19145/2018, WP(C).21671/2018, WP(C).22543/2018, WP(C).17145/2018, WP(C).19189/2018, WP(C).14873/2018, WP(C).21273/2018, WP(C).21272/2018, WP(C).19074/2018, WP(C).19073/2018, WP(C).22473/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22473/2018 & Conn.Case -23- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21671 of 2018 PETITIONER/S: MALABAR M SAND KRISHNAGIRI, MEENANGADI-67359, WAYANAD DISTRICT, (REPRESENTED BY SRI.PAUL ABRAHAM, MANAGING PARTNER) BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT, KALPETTA- 673121. 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002. 3 STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695002. W.P.(C) No.22473/2018 & Conn.Case -24- 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.B.RAMACHANDRAN, CGC ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC. SRI. SREELAL N. WARRIER SRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23471/2018, WP(C).23275/2018, WP(C).22875/2018, WP(C).22142/2018, WP(C).22143/2018, WP(C).21944/2018, WP(C).21873/2018, WP(C).21475/2018, WP(C).21143/2018, WP(C).19145/2018, WP(C).22543/2018, WP(C).17145/2018, WP(C).19189/2018, WP(C).14873/2018, WP(C).21273/2018, WP(C).21272/2018, WP(C).19074/2018, WP(C).19073/2018, WP(C).22473/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22473/2018 & Conn.Case -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. 21873 of 2018 PETITIONER/S: M/S.J.STOCK THE CAR STYLIST S.H.MOUNT,KOTTAYAM, REPRESENTED BY ITS PARTNER, MR.JITHU JAMES BY ADVS. SRI.ANIL D. NAIR KUM.MEKHALA M.BENNY SRI.ACHYUT K PADMARAJ SRI.R.SREEJITH RESPONDENT/S: 1 THE STATE TAX OFFICER, KOTTAYAM STATE GOODS AND SERVICE TAX DEPARTMENT,KOTTAYAM 686 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT,SECRETARIATE, THIRUVANANTHAPURAM 695 001. W.P.(C) No.22473/2018 & Conn.Case -26- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110 9001. 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).23471/2018, WP(C).23275/2018, WP(C).22875/2018, WP(C).22142/2018, WP(C).22143/2018, WP(C).21944/2018, WP(C).21475/2018, WP(C).21143/2018, WP(C).19145/2018, WP(C).21671/2018, WP(C).22543/2018, WP(C).17145/2018, WP(C).19189/2018, WP(C).14873/2018, WP(C).21273/2018, WP(C).21272/2018, WP(C).19074/2018, WP(C).19073/2018, WP(C).22473/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22473/2018 & Conn.Case -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. 21944 of 2018 PETITIONER/S: FAZIL M. AGED 45 YEARS M/S. F.M. ENTERPRISES, KARUNAGAPPALLY, KOLLAM DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER, KARUNAGAPALLY STATE GOODS & SERVICES TAX DEPARTMENT, KARUNAGAPPALLY - 690518. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. W.P.(C) No.22473/2018 & Conn.Case -28- 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).23471/2018, WP(C).23275/2018, WP(C).22875/2018, WP(C).22142/2018, WP(C).22143/2018, WP(C).21873/2018, WP(C).21475/2018, WP(C).21143/2018, WP(C).19145/2018, WP(C).21671/2018, WP(C).22543/2018, WP(C).17145/2018, WP(C).19189/2018, WP(C).14873/2018, WP(C).21273/2018, WP(C).21272/2018, WP(C).19074/2018, WP(C).19073/2018, WP(C).22473/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22473/2018 & Conn.Case -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. 22142 of 2018 PETITIONER/S: KAVITHA KRISHNAKUMAR AGED 46 YEARS PROPRIETRESS, M/S. UDAYA BUSINESS PROMOTERS,KOTTARAKKARA, KOLLAM DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT KOTTARAKKARA, KOLLAM-691001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM -695001. 3 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. W.P.(C) No.22473/2018 & Conn.Case -30- 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).23471/2018, WP(C).23275/2018, WP(C).22875/2018, WP(C).22143/2018, WP(C).21944/2018, WP(C).21873/2018, WP(C).21475/2018, WP(C).21143/2018, WP(C).19145/2018, WP(C).21671/2018, WP(C).22543/2018, WP(C).17145/2018, WP(C).19189/2018, WP(C).14873/2018, WP(C).21273/2018, WP(C).21272/2018, WP(C).19074/2018, WP(C).19073/2018, WP(C).22473/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22473/2018 & Conn.Case -31- 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. 22143 of 2018 PETITIONER/S: BINU GEORGE AGED 53 YEARS, M/S. UDAYA MEDICALS, CSI COMMERCIAL COMPLEX, KOTTAYAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.JOSE CYRIAC RESPONDENT/S: 1 THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, KOTTAYAM 686 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA SECRETARIAT, THIRUVANANTHAPURAM 695 001 W.P.(C) No.22473/2018 & Conn.Case -32- 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).23471/2018, WP(C).23275/2018, WP(C).22875/2018, WP(C).22142/2018, WP(C).21944/2018, WP(C).21873/2018, WP(C).21475/2018, WP(C).21143/2018, WP(C).19145/2018, WP(C).21671/2018, WP(C).22543/2018, WP(C).17145/2018, WP(C).19189/2018, WP(C).14873/2018, WP(C).21273/2018, WP(C).21272/2018, WP(C).19074/2018, WP(C).19073/2018, WP(C).22473/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22473/2018 & Conn.Case -33- 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. 22543 of 2018 PETITIONER/S: M/S. SHAPOORJI PALLONJI AND COMPANY PRIVATE LIMITED 124, 7TH FLOOR, SURYA CHAMBERS, MURUGESH, PALLYA HALL,AIRPORT ROAD, BANGLORE - 560 017 REPRESENTED BY ITS DGMACCOUNTS MR.SUSANTA PANDA. BY ADVS. SMT.K.LATHA SMT.JESSY MANUEL RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX DEPARTMENT OF STATE GOODS AND SERVICE TAX, (WORKS CONTRACT) THIRUVANANTHAPURAM - 695 002. 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. W.P.(C) No.22473/2018 & Conn.Case -34- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23471/2018, WP(C).23275/2018, WP(C).22875/2018, WP(C).22142/2018, WP(C).22143/2018, WP(C).21944/2018, WP(C).21873/2018, WP(C).21475/2018, WP(C).21143/2018, WP(C).19145/2018, WP(C).21671/2018, WP(C).17145/2018, WP(C).19189/2018, WP(C).14873/2018, WP(C).21273/2018, WP(C).21272/2018, WP(C).19074/2018, WP(C).19073/2018, WP(C).22473/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22473/2018 & Conn.Case -35- 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. 22875 of 2018 PETITIONER/S: COCHIN FIRE TECH INDIA PVT. LTD., FIRE TECH HOUSE, VATTEKKATTU ROAD, KALOOR KADAVANTHRA ROAD, KALOOR, ERNAKULAM DISTRICT, PIN- 682017, REPRESENTED BY ITS MANAGING DIRECTOR, M.P.SREEKUMAR. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (WORKS CONTRACT) O/O.THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, OLD RAILWAY STATION ROAD, ERNAKULAM, COCHIN-682018. 2 THE STATE TAX OFFICER (IB) O/O.THE DEPUTY COMMISSIONER (INT.), STATE GOODS AND SERVICE TAX DEPARTMENT OF KERALA, ERNAKULAM AT EDAPPALLY, KOCHI, PIN-682024. 3 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM -695 002. W.P.(C) No.22473/2018 & Conn.Case -36- 4 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT , GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 002. 5 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. 6 THE INSPECTING ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM AT CIVIL STATION, KAKKANAD, PIN-682030. BY ADVS. SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23471/2018, WP(C).23275/2018, WP(C).22142/2018, WP(C).22143/2018, WP(C).21944/2018, WP(C).21873/2018, WP(C).21475/2018, WP(C).21143/2018, WP(C).19145/2018, WP(C).21671/2018, WP(C).22543/2018, WP(C).17145/2018, WP(C).19189/2018, WP(C).14873/2018, WP(C).21273/2018, WP(C).21272/2018, WP(C).19074/2018, WP(C).19073/2018, WP(C).22473/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22473/2018 & Conn.Case -37- 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. 23275 of 2018 PETITIONER/S: B. SREEKUMARAN NAIR PROPRIETOR,M/S. SURYA TRADERS, V.P.IX/650(1),K.S.R.T.C BUS STAND, VELLARADA.P.O.,THIRUVANANTHAPURAM BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.K.SUNDAR SRI.V.SATHEESH (S-3495) RESPONDENT/S: 1 STATE TAX OFFICER STATE TAX OFFICE,STATE GOODS & SERVICE TAX DEPARTMENT,NEYYATTINKARA, THIRUVANANTHAPURAM- 695 034. 2 THE COMMISSIONER STATE GOODS SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA.P.O.,THIRUVANANTHAPURAM- 695 001 W.P.(C) No.22473/2018 & Conn.Case -38- 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 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).23471/2018, WP(C).22875/2018, WP(C).22142/2018, WP(C).22143/2018, WP(C).21944/2018, WP(C).21873/2018, WP(C).21475/2018, WP(C).21143/2018, WP(C).19145/2018, WP(C).21671/2018, WP(C).22543/2018, WP(C).17145/2018, WP(C).19189/2018, WP(C).14873/2018, WP(C).21273/2018, WP(C).21272/2018, WP(C).19074/2018, WP(C).19073/2018, WP(C).22473/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22473/2018 & Conn.Case -39- 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. 23471 of 2018 PETITIONER/S: ANIL KUMAR V.L. KOTHALA VEEDU, NEDIYARA PO, NETTAYAM, ANCHAL,KOLLAM DISTRICT, PIN-691 306. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 STATE TAX OFFICER (WORKS CONTRACT) SGST DEPARTMENT, ASRAMOM, KOLLAM-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. W.P.(C) No.22473/2018 & Conn.Case -40- SRI.TULASI PANICKER, CGC ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23275/2018, WP(C).22875/2018, WP(C).22142/2018, WP(C).22143/2018, WP(C).21944/2018, WP(C).21873/2018, WP(C).21475/2018, WP(C).21143/2018, WP(C).19145/2018, WP(C).21671/2018, WP(C).22543/2018, WP(C).17145/2018, WP(C).19189/2018, WP(C).14873/2018, WP(C).21273/2018, WP(C).21272/2018, WP(C).19074/2018, WP(C).19073/2018, WP(C).22473/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.22473/2018 & Conn.Case -41-

J U D G M E N T [ WP(C) 22473/2018 ,WP(C).14873/2018 ,WP(C).17145/2018 ,WP(C).19073/2018 ,WP(C).19074/2018 ,WP(C).19145/2018 ,WP(C).19189/2018 ,WP(C).21143/2018 ,WP(C).21272/2018 ,WP(C).21273/2018 ,WP(C).21475/2018 ,WP(C).21671/2018 ,WP(C).21873/2018 ,WP(C).21944/2018 ,WP(C).22142/2018 ,WP(C).22143/2018 ,WP(C).22543/2018 ,WP(C).22875/2018 ,WP(C).23275/2018 ,WP(C).23471/2018 ] 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 jjj -42- APPENDIX OF WP(C) 22473/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF PRE - ASSESSMENT NOTICE FOR THE YEAR 2015-2016 DATED 25.6.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF ORDER ISSUED BY THIS COURT IN SIMILAR WRIT PETITIONS AND PASSED INTERIM ORDERS IN W.P.C NO.13930/2018, DATED 13.04.2018. -43- APPENDIX OF WP(C) 14873/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF PRE-ASSESSMENT NOTICE DATED 08.02.2018 BEARING NO.32100613884/14-15 ISSUED BY THE 1ST RESPONDENT TO ZAINUL ADIDEEN M. AYSHUMMU C, PATHUMMAKUTTY K.K, KADEEJA C, PATHUMMA M. EXHIBIT P2 AOF THE INTERIM ORDER DATED 04.04.2018 PASSED IN WP(C) NO.11335 OF 2018 BY THE HON'BLE HIGH COURT OF KERALA.

-44- APPENDIX OF WP(C) 17145/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE U/S.25(1) OF THE KVAT NO.32072015799/2011-12 DATED 20.03.2018. EXHIBIT P2OF THE NOTICE U/S.25(1) OF THE KVAT NO.32072015799/2012-13 DATED 20.03.2018. EXHIBIT P3OF THE ORDER NO.32072015799/2011-12 DATED 21.04.2018 FOR THE YEAR 2011-12. EXHIBIT P4OF THE ORDER NO.32072015799/2012-13 DATED 21.04.2018 FOR THE YEAR 2012-13. -45- APPENDIX OF WP(C) 19073/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2013-2014, DATED 30.04.2018. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) NO. 11335/2018 DATED 04.04.2018. -46- APPENDIX OF WP(C) 19074/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE U/S. 8 (F)(IV) DATED 28/11/2017 EXHIBIT P2OF THE ORDER CANCELLING COMPOUNDING PERMISSION DATED 3.1.2018. EXHIBIT P3OF THE NOTICE U/S. 25(1) DATED 05.5.2018. -47- APPENDIX OF WP(C) 19145/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF THE ASSESSMENT ORDER NO.32010650785/2012-13 DATED 17.05.2018 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P2. COPY OF THE ASSESSMENT ORDER NO.32010650785/2012-13 DATED 17.05.2018 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P3. COPY OF THE INTERIM ORDER PASSED BY THIS HONOURABLE COURT IN WCP 11335/2018 DATED 04.04.2018. -48- APPENDIX OF WP(C) 19189/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PRE-ASSESSMENT NOTICE FOR 2011-12 DATED 20.3.2018. EXHIBIT P2 AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2011-12 DATED 30.04.2017. -49- APPENDIX OF WP(C) 21143/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE SHAW CAUSE NOTICE ISSUED U/S 25(1) OF THE KVAT ACT FOR 2012-13 DATED 21-05-2018 EXHIBIT P2 AOF THE SHAW CAUSE NOTICE ISSUED U/S 25(1) OF THE KAVAT ACT FOR 2013-14 DATED 21-05-2018 -50- APPENDIX OF WP(C) 21272/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE PHOTOCOPY OF ORDER NO. 32090273504/2011-12 DATED 13/04/2018 ISSUED BY THE FOURTH RESPONDENT EXHIBIT P2 THE PHOTOCOPY OF NOTICE OF DEMAND DATED 13/04/2018 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER FIRM EXHIBIT P3 THE PHOTOCOPY OF ORDER NO. 32090273504/2012-2013 DATED 26/05/2018 ISSUED BY THE FOURTH RESPONDENT EXHIBIT P4 THE PHOTOCOPY OF NOTICE OF DEMAND NO. 32090273504 DATED 26/05/2018 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER FIRM.

-51- APPENDIX OF WP(C) 21273/2018 PETITIONER'S/S EXHIBITS: EXT.P1 COPY OF THE ORDER NO.32091162208/2011-12 DATED 20/03/2018 OF THE FOURTH RESPONDENT. EXT.P2 COPY OF THE NOTICE OF DEMAND DATED 20/03/2018 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER'S PROPRIETORSHIP CONCERN. EXT.P3 COPY OF THE ORDER NO.32091162208/2014-15 DATED 28/12/2017 OF THE FOURTH RESPONDENT. EXT.P4 COPY OF THE NOTICE OF DEMAND DATED 28/12/2017 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER'S PROPRIETORSHIP CONCERN.

-52- APPENDIX OF WP(C) 21475/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE KVAT REGISTRATION NO.32151084322, DATED 04.06.2013. EXHIBIT P2OF THE GST REGISTRATION NO.32ACAPM 3354K1ZS DATED 28.6.2017. EXHIBIT P3OF THE NOTICE U/S.25(1) KVAT, DATED 30.1.2018. EXHIBIT P4OF THE OBJECTION DATED 12.2.18 FILED BY THE PETITIONER AGAINST EXT-P3 NOTICE. EXHIBIT P5OF THE INTERIM ORDER DATED 04.04.2018 IN WP(C) NO.11335/2018 OF THIS HONOURABLE COURT.

-53- APPENDIX OF WP(C) 21671/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32140493111/2014-15 DATED 5-5-2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER NO.32140493111/2015-16 DATED 5-5-2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3OF THE ORDER IN WP(C)11335/2018 OF THIS HON'BLE COURT.

-54- APPENDIX OF WP(C) 21873/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 SECTION 25(1) OF THE KVAT ACT FOR THE YEAR 2014- 2015 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 SECTION 25(1) OF THE KVAT ACT FOR THE YEAR 2015- 2016 ISSUED BY THE 1ST RESPONDENT EXHIBIT P3OF THE ASSESSMENT ORDER UNDER SECTION 25(1) OF THE KVAT ACT FOR THE YEAR 2014- 2015 DATED 4/12/2017 COMPLETED BY THE 1ST RESPONDENT EXHIBIT P4OF THE ASSESSMENT ORDER UNDER SECTION 25(1) OF THE KVAT ACT FOR THE YEAR 2015- 2016 DATED 5/12/2017 COMPLETED BY THE 1ST RESPONDENT -55- APPENDIX OF WP(C) 21944/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2 HON'BLE COURT.

-56- APPENDIX OF WP(C) 22142/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-15 DATED 27/4/2018 EXHIBIT P1(A) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 27/4/2018. EXHIBIT P2 COPY OF ORDER IN WPC NO. 14383/18 OF THIS HON'BLE COURT DATED 27/4/2018. -57- APPENDIX OF WP(C) 22143/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P1(A)

HON'BLE COURT -58- APPENDIX OF WP(C) 22543/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: THEOF PRE-ASSESSMENT NOTICE FOR THE YEAR 2014 - 2015 DATED 25/06/2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P2:OF ORDER ISSUED BY THIS COURT IN SIMILAR WRIT PETITIONS AND PASSED INTERIM ORDERS IN WPC.NO.13930/2018, DATED 13/04/2018. -59- APPENDIX OF WP(C) 22875/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PROCEEDINGS OF THE STATE TAX OFFICER(IB), STATE GST DEPARTMENT, ERNAKULAM DATED 20.04.2018. -60- APPENDIX OF WP(C) 23275/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32010982299/2014-15 DATED 12.6.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO 11335/2018 DATED 4.4.2018 -61- APPENDIX OF WP(C) 23471/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 : COPY OF THE ANNUAL RETURN FILED FOR THE YEAR 2011-12. EXHIBIT P1(A) : COPY OF THE ANNUAL RETURNS FILED FOR THE YEAR 2012-13. EXHIBIT P1(B) : COPY OF THE ANNUAL RETURNS FILED FOR THE YEAR 2014-15. EXHIBIT P2 : COPY OF ORDER DATED 31-5-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2011-12. EXHIBIT P2(A) : COPY OF ORDER DATED 31-5-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2012-13. EXHIBIT P2(B) : COPY OF ORDER DATED 31-5-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15. EXHIBIT P3 : COPY OF INTERIM ORER DATED 13-4-2018 ISSUED BY THIS HON'BLE COURT IN WPC.NO.13552 OF 2018.

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.