BharatTaxGST

M/S. Hotel Royale Park vs. The Assistant Commissioner(Assessment)

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WP(C)/24325/2018HC KeralaGSTCNR KLHC01055912201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU48 pages
For Petitioner: SRI.S.ANIL KUMAR (TRIVANDRUM), SRI.M.RAJAGOPALFor Respondent: SRI.RAJU JOSEPH (SR.), SRI.GEORGEKUTTY MATHEW SC KSEB

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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. 24011 of 2018 PETITIONER: SUNIL KUMAR .V. PROPRIETOR, V.K.EXPORTS, CHAVARA BRIDGE P.O., CHAVARA, KOLLAM DISTRICT, PIN-691 583. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 STATE TAX OFFICER SGST DEPARTMENT, KARUNAGAPPALLY, KOLLAM DISTRICT-695 018. 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).24033/2018, WP(C).24125/2018, WP(C).24126/2018, WP(C).24140/2018, WP(C).24147/2018, WP(C).24148/2018, WP(C).24152/2018, WP(C).24263/2018, WP(C).24264/2018, WP(C).24270/2018, WP(C).24279/2018, WP(C).24280/2018, WP(C).24288/2018, WP(C).24290/2018, WP(C).24300/2018, WP(C).24317/2018, WP(C).24325/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- WP(C).No. 24011 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. 24033 of 2018 PETITIONER: THE CHIEF ENGINEER, DISTRIBUTION SOUTH, KERALA STATE ELECTRICITY BOARD LIMITED, POWER HOUSE BUILDING, THIRUVANANTHAPURAM- 695 001 BY ADVS. SRI.RAJU JOSEPH (SR.) SRI.GEORGEKUTTY MATHEW SC KSEB RESPONDENTS: 1 THE ASSISTANT COMMISSIONER-I(ASSESSMENT) SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001 2 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES) SECRETARIAT, THIRUVANANTHAPURAM-695 001 3 THE UNION OF INDIA REPRESENTED BY SECRETARY (FINANCE DEPARTMENT) 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., ADV. SMT.O.M.SHALINA CGC -3- WP(C).No. 24011 of 2018 & CONN.CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24011/2018, WP(C).24325/2018, WP(C).24317/2018, WP(C).24300/2018, WP(C).24290/2018, WP(C).24279/2018, WP(C).24280/2018, WP(C).24125/2018, WP(C).24147/2018, WP(C).24140/2018, WP(C).24126/2018, WP(C).24288/2018, WP(C).24270/2018, WP(C).24264/2018, WP(C).24263/2018, WP(C).24152/2018, WP(C).24148/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -4- WP(C).No. 24011 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. 24125 of 2018 PETITIONER: JAGATH SIMHAN.K.J. AGED 27 YEARS PROPRIETOR, M.S. KONDAPURAM KALATHIL GAS AGENCIES, 27/492, MELAMURI, PALLIPPURAM, PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, FIRST CIRCLE, PALAKKAD-678 001. 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).24011/2018, WP(C).24325/2018, WP(C).24317/2018, WP(C).24300/2018, WP(C).24290/2018, WP(C).24279/2018, WP(C).24280/2018, WP(C).24147/2018, WP(C).24140/2018, WP(C).24126/2018, WP(C).24033/2018, WP(C).24288/2018, WP(C).24270/2018, WP(C).24264/2018, WP(C).24263/2018, WP(C).24152/2018, WP(C).24148/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -5- WP(C).No. 24011 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. 24126 of 2018 PETITIONER: V.K. MOIDUTTY @ BAVA AGED 80 YEARS, S/O KUNHU HYDRU, VARAMANGALATH HOUSE,KUMARANELLUR POST, PALAKKAD DISTRICT – 679 552 (PROPRIETOR, M/S.MEERA TIMBERS AND HARDWARES, KUMARANELLUR). BY ADV. SRI.K.SHAJ RESPONDENTS: 1 THE SECRETARY, TAXES 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- 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. 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.SINDHUMOL.T.P., CGC -6- WP(C).No. 24011 of 2018 & CONN.CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24011/2018, WP(C).24325/2018, WP(C).24317/2018, WP(C).24300/2018, WP(C).24290/2018, WP(C).24279/2018, WP(C).24280/2018, WP(C).24125/2018, WP(C).24147/2018, WP(C).24140/2018, WP(C).24033/2018, WP(C).24288/2018, WP(C).24270/2018, WP(C).24264/2018, WP(C).24263/2018, WP(C).24152/2018, WP(C).24148/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -7- WP(C).No. 24011 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. 24140 of 2018 PETITIONER: MUHAMMED GISHAD AGED 34 YEARS,S/O. HASSAN, PANANGATTUTHODY HOUSE,VILATHUR, THIRUVENGAPPURA,PALAKKAD DISTRICT- 679 304 (PROPRIETOR, CITY CHOICE TEXTILES, V/929D, KOPPAM, PULASSERY.P.O.) BY ADV. SRI.K.SHAJ RESPONDENTS: 1 THE SECRETARY, TAXES, GOVT. OF KERALA, TAXES, GOVT. OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM- 695 001 2 CENTRAL BOARD OF EXICSE 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 4 THE STATE TAX OFFICER STATE TAX OFFICE, SGST DEPARTMENT,KERALA, PATTAMBI,PALAKKAD DISTRICT- 679 303 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 -8- WP(C).No. 24011 of 2018 & CONN.CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24011/2018, WP(C).24325/2018, WP(C).24317/2018, WP(C).24300/2018, WP(C).24290/2018, WP(C).24279/2018, WP(C).24280/2018, WP(C).24125/2018, WP(C).24147/2018, WP(C).24126/2018, WP(C).24033/2018, WP(C).24288/2018, WP(C).24270/2018, WP(C).24264/2018, WP(C).24263/2018, WP(C).24152/2018, WP(C).24148/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -9- WP(C).No. 24011 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. 24147 of 2018 PETITIONER: OUSEPH DEVASSY AGED 39 YEARS PROPRIETOR, M/S. ST. MARYS INDUSTRIES, PUNNAMPARAMBU ROAD, KARUMATHRA PO, THRISSUR DISTRICT BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.ANTONY JONES RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, WADAKKANCHERY, THRISSUR DISTRICT 680 582 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA PO, THIRUVANANTHAPURAM, 695002 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 -10- WP(C).No. 24011 of 2018 & CONN.CASES 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).24011/2018, WP(C).24325/2018, WP(C).24317/2018, WP(C).24300/2018, WP(C).24290/2018, WP(C).24279/2018, WP(C).24280/2018, WP(C).24125/2018, WP(C).24140/2018, WP(C).24126/2018, WP(C).24033/2018, WP(C).24288/2018, WP(C).24270/2018, WP(C).24264/2018, WP(C).24263/2018, WP(C).24152/2018, WP(C).24148/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -11- WP(C).No. 24011 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. 24148 of 2018 PETITIONER: R.MOHANA RAM AGED 50 YEARS M/S.GVR AGROS, 1/686, MOONGILMADA,VANNAMADA POST, KOZHINJAMPARA, PALAKKAD BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.ANTONY JONES RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT,COMMERCIAL TAXES, CHITTUR-678 104 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 CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001 DDL. 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.P.L.BABU SC CENTRAL BOARD OF EXCISE AMP CUSTOMS -12- WP(C).No. 24011 of 2018 & CONN.CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24011/2018, WP(C).24325/2018, WP(C).24317/2018, WP(C).24300/2018, WP(C).24290/2018, WP(C).24279/2018, WP(C).24280/2018, WP(C).24125/2018, WP(C).24147/2018, WP(C).24140/2018, WP(C).24126/2018, WP(C).24033/2018, WP(C).24288/2018, WP(C).24270/2018, WP(C).24264/2018, WP(C).24263/2018, WP(C).24152/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -13- WP(C).No. 24011 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. 24152 of 2018 PETITIONER: DIVYA MENON.K. PROPRIETORIX, M/S. ADITYA ENTERPRISES, AYYANTHOLE, THRISSUR BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, II CIRCLE, 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., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24011/2018, WP(C).24325/2018, WP(C).24317/2018, WP(C).24300/2018, WP(C).24290/2018, -14- WP(C).No. 24011 of 2018 & CONN.CASES WP(C).24279/2018, WP(C).24280/2018, WP(C).24125/2018, WP(C).24147/2018, WP(C).24140/2018, WP(C).24126/2018, WP(C).24033/2018, WP(C).24288/2018, WP(C).24270/2018, WP(C).24264/2018, WP(C).24263/2018, WP(C).24148/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -15- WP(C).No. 24011 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. 24263 of 2018 PETITIONER: COCHIN EXPORTS PRIVATE LIMITED "COCHIN HOUSE", BYPASS JUNCTION, ERNAKULAM DISTRICT, REPRESENTED BY MY.V.V.KRISHNA KUMAR-DIRECTOR. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENTS: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE-I, STATE GOODS & SERVICES TAX DEPARTMENT,ERNAKULAM- 682 015. 2 THE COMMISSIONER STATE GOODS & SERVICES TAX DEPARTMENT,TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM- 695 002. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM- 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., 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).24011/2018, WP(C).24325/2018, WP(C).24317/2018, WP(C).24300/2018, WP(C).24290/2018, WP(C).24279/2018, WP(C).24280/2018, WP(C).24125/2018, WP(C).24147/2018, WP(C).24140/2018, WP(C).24126/2018, WP(C).24033/2018, WP(C).24288/2018, WP(C).24270/2018, WP(C).24264/2018, WP(C).24152/2018, WP(C).24148/2018, THE COURT -16- WP(C).No. 24011 of 2018 & CONN.CASES ON THE SAME DAY DELIVERED THE FOLLOWING: . 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. 24264 of 2018 PETITIONER: COCHIN EXPORTS PRIVATE LIMITED "COCHIN HOUSE" BYPASS JUNCTION, M.K.M. NAIR ROAD, PALARIVATTOM-682 025. ERNAKULAM DISTRICT, REPRESENTED BY MR. V.V. KRISHNA KUMAR, DIRECTOR BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX SPECIAL CIRCLE-1, STATE GOODS & SERVICES TAX DEPARTMENT, ERNAKULAM-682 015 2 THE COMMISSIONER STATE GOODS & SERVUICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 002 3 THE SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRTARIAT, THIRUVANANTHAPURAM-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., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS -17- WP(C).No. 24011 of 2018 & CONN.CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24011/2018, WP(C).24325/2018, WP(C).24317/2018, WP(C).24300/2018, WP(C).24290/2018, WP(C).24279/2018, WP(C).24280/2018, WP(C).24125/2018, WP(C).24147/2018, WP(C).24140/2018, WP(C).24126/2018, WP(C).24033/2018, WP(C).24288/2018, WP(C).24270/2018, WP(C).24263/2018, WP(C).24152/2018, WP(C).24148/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -18- WP(C).No. 24011 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. 24270 of 2018 PETITIONER: M/S.SILVER MOUNT INTERNATIONAL SCHOOL SILVER HILLS, KAKKOOTH MALAPURAM PERINTHALMANNA,KERALA 679 322 (REPRESENTED BY ITS MANAGING TRUSTEE MR.M.T.MOIDUTY, AGED 52 YEARS) BY ADVS. SRI.M.P.SHAMEEM AHAMED SRI.CYRIAC TOM RESPONDENTS: 1 THE STATE TAX OFFICER-II, PERINTHALMANNA THE STATE GOODS & SERVICE TAX DEPARTMENT, GOVERNMENT OF KERALA, PIN 679 322 2 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT,TAX TOWERS, THIRUVANANTHAPURAM 695 001. 3 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY SECRETARIAT, THIRUVANANTHAPURAM 695 001. 4 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANACE, GOVERNMENT OF INDIA, 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 -19- WP(C).No. 24011 of 2018 & CONN.CASES AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24011/2018, WP(C).24325/2018, WP(C).24317/2018, WP(C).24300/2018, WP(C).24290/2018, WP(C).24279/2018, WP(C).24280/2018, WP(C).24125/2018, WP(C).24147/2018, WP(C).24140/2018, WP(C).24126/2018, WP(C).24033/2018, WP(C).24288/2018, WP(C).24264/2018, WP(C).24263/2018, WP(C).24152/2018, WP(C).24148/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -20- WP(C).No. 24011 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. 24279 of 2018 PETITIONER: M/S.NI MICRO TECHNOLOGIES (P) LTD. VI/744,BPL WORKS,PALAKKAD, REPRESENTED BY ITS MANAGER,C.SREEKUMAR. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, III-CIRCLE, PALAKKAD-678 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 SECRETARY TAXES DEPARMENT,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).24011/2018, WP(C).24325/2018, WP(C).24317/2018, WP(C).24300/2018, WP(C).24290/2018, WP(C).24280/2018, WP(C).24125/2018, WP(C).24147/2018, WP(C).24140/2018, WP(C).24126/2018, WP(C).24033/2018, WP(C).24288/2018, WP(C).24270/2018, WP(C).24264/2018, WP(C).24263/2018, WP(C).24152/2018, WP(C).24148/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -21- WP(C).No. 24011 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. 24280 of 2018 PETITIONER: ASHIQUE EXPORTS PVT.LTD., CALICUT THONDAYAD BY-PASS ROAD: NELLIKODE P.O., CALICUT – 673 016, REP. P.C. TAHIR BY MANAGING DIRECTOR. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: 1 ASSISTANT COMMISSIONER (KVAT) II, SPL.CIRCLE -II, 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 - 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 SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, CENTRAL BOARD OF EXCISE & CUSTOMS -22- WP(C).No. 24011 of 2018 & CONN.CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24011/2018, WP(C).24325/2018, WP(C).24317/2018, WP(C).24300/2018, WP(C).24290/2018, WP(C).24279/2018, WP(C).24125/2018, WP(C).24147/2018, WP(C).24140/2018, WP(C).24126/2018, WP(C).24033/2018, WP(C).24288/2018, WP(C).24270/2018, WP(C).24264/2018, WP(C).24263/2018, WP(C).24152/2018, WP(C).24148/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -23- WP(C).No. 24011 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. 24288 of 2018 PETITIONER: B.RAMESH AGED 48 YEARS PROPRIETOR,M/S.BROTHERS COLOUR ZONE & HARDWARES, DOOR NO.35/421,26,OPP.TELEPHONE EXCHANGE, MAIN ROAD,OLAVAKKODE,PALAKKAD-678 001. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT,2ND CIRCLE,PALAKKAD-678 001. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24011/2018, WP(C).24325/2018, WP(C).24317/2018, WP(C).24300/2018, WP(C).24290/2018, WP(C).24279/2018, WP(C).24280/2018, WP(C).24125/2018, WP(C).24147/2018, WP(C).24140/2018, WP(C).24126/2018, WP(C).24033/2018, WP(C).24270/2018, WP(C).24264/2018, WP(C).24263/2018, WP(C).24152/2018, WP(C).24148/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -24- WP(C).No. 24011 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. 24290 of 2018 PETITIONER: K.GOPALAKRISHNAN AGED 71 YEARS PROPRIETOR, M/S. GOKULAM CASHEW TRADERS, PEROOR, THATTARAKONAM, KOLLAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, 2ND CIRCLE, KOLLAM - 691 001. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24011/2018, WP(C).24325/2018, WP(C).24317/2018, WP(C).24300/2018, WP(C).24279/2018, WP(C).24280/2018, WP(C).24125/2018, WP(C).24147/2018, WP(C).24140/2018, WP(C).24126/2018, WP(C).24033/2018, WP(C).24288/2018, WP(C).24270/2018, WP(C).24264/2018, WP(C).24263/2018, WP(C).24152/2018, WP(C).24148/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -25- WP(C).No. 24011 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. 24300 of 2018 PETITIONER: MOHAMMED NAZEER V.A AGED 48 YEARS PROPRIETOR, M/S.SAFA TRADERS,(FORMERLY: M/S.SAFA POULTRIES),IX/266, ALANGADU, PANAYIKULAM, ALUVA- 683 511, ERNAKULAM DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER FORMERLY: COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX, NORTH PARAVUR- 683 513. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM- 695 022. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI- 110 001. 5 ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,MATTANCHERY, COCHIN- 682 002. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -26- WP(C).No. 24011 of 2018 & CONN.CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24011/2018, WP(C).24325/2018, WP(C).24317/2018, WP(C).24290/2018, WP(C).24279/2018, WP(C).24280/2018, WP(C).24125/2018, WP(C).24147/2018, WP(C).24140/2018, WP(C).24126/2018, WP(C).24033/2018, WP(C).24288/2018, WP(C).24270/2018, WP(C).24264/2018, WP(C).24263/2018, WP(C).24152/2018, WP(C).24148/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -27- WP(C).No. 24011 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. 24317 of 2018 PETITIONER: MARUTHAVANA GARDENS HALL KRISHNAPURAM P.O, OACHIRA, ALAPPUZHA DISTRICT, REPRESENTED BY ITS PROPRIETOR YOOSUF KUTTY. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 STATE TAX OFFICER (L.T) OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX, ALAPPUZHA. PIN - 688 001. 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).24011/2018, WP(C).24325/2018, WP(C).24300/2018, WP(C).24290/2018, WP(C).24279/2018, WP(C).24280/2018, WP(C).24125/2018, WP(C).24147/2018, WP(C).24140/2018, WP(C).24126/2018, WP(C).24033/2018, WP(C).24288/2018, WP(C).24270/2018, WP(C).24264/2018, WP(C).24263/2018, WP(C).24152/2018, WP(C).24148/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -28- WP(C).No. 24011 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. 24325 of 2018 PETITIONER: M/S. HOTEL ROYALE PARK Y.M.C.A. ROAD,ALAPPUZHA-688 001, REPRESENTED BY ITS MANAGING PARTNER JOSE JOSEPH. BY ADVS. SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS RESPONDENTS: 1 THE ASSISTANT COMMISSIONER(ASSESSMENT) COMMERCIAL TAXES, SPECIAL CIRCLE,ALAPPUZHA 688001. 2 THE SECRETARY TAX DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 THE CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. 4 THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, ALAPPUZHA-688 011. 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).24011/2018, WP(C).24317/2018, WP(C).24300/2018, WP(C).24290/2018, WP(C).24279/2018, -29- WP(C).No. 24011 of 2018 & CONN.CASES WP(C).24280/2018, WP(C).24125/2018, WP(C).24147/2018, WP(C).24140/2018, WP(C).24126/2018, WP(C).24033/2018, WP(C).24288/2018, WP(C).24270/2018, WP(C).24264/2018, WP(C).24263/2018, WP(C).24152/2018, WP(C).24148/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -30- WP(C).No. 24011 of 2018 & CONN.CASES

JUDGMENT [ WP(C) 24011/2018,WP(C).24033/2018, WP(C).24125/2018, WP(C).24126/2018, WP(C).24140/2018, WP(C).24147/2018, WP(C).24148/2018, WP(C).24152/2018, WP(C).24263/2018, WP(C).24264/2018, WP(C).24270/2018, WP(C).24279/2018, WP(C).24280/2018, WP(C).24288/2018, WP(C).24290/2018, WP(C).24300/2018, WP(C).24317/2018, WP(C).24325/2018 ] In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Sections 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 JS

-31- APPENDIX OF WP(C) 24011/2018 PETITIONER'S/S EXHIBITS: EXT.P1: COPY OF ORDER DATED 28.04.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) OF THE ACT FOR THE YEAR 2012-13. EXT.P1(A): COPY OF ORDER DATED 28.04.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) OF THE ACT FOR THE YEAR 2013-14. EXT.P1(B): COPY OF ORDER DATED 28.04.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) OF THE ACT FOR THE YEAR 2014-15. EXT.P1(C): COPY OF ORDER DATED 28.04.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) OF THE ACT FOR THE YEAR 2015-16. EXT.P1(D): COPY OF ORDER DATED 28.04.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) OF THE ACT FOR THE YEAR 2016-17. EXT.P2: COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WP(C)NO.13552 OF 2018. -32- APPENDIX OF WP(C) 24033/2018 EXT.P1OF THE NOTICE IN RESPECT OF THE ASSESSMENT YEAR 2012-13 DATED 04.05.2017 EXT.P2OF THE NOTICE IN RESPECT OF THE ASSESSMENT YEAR 2013-14 DATED 04.05.2017 EXT.P3OF THE LETTER ISSUED BY THE PETITIONER TO THE 1ST RESPONDENT DATED 16.05.2017 EXT.P4OF THE ASSESSMENT ORDER TOGETHER WITH DEMAND NOTICE WITH RESPECCT TO THE YEAR 2012-13 DATED 31.08.2017 EXT.P5OF THE ASSESSMENT ORDER TOGETHER WITH DEMAND NOTICE IN RESPECT OF THE YEAR 2013-14 DATED 31.08.2017 EXT.P6OF THE LETTER ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER DATED 28.02.2018 EXT.P7OF THE CONSTITUTION (101ST AMENDMENT ) DATED 08.09.2016

-33- APPENDIX OF WP(C) 24125/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P1(A): COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P2: COPY OF ORDER IN W.P.(C) NO.14383/18 OF THIS HON'BLE COURT

-34- APPENDIX OF WP(C) 24126/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1: THE PHOTOCOPY OF ORDER NO.32091134962/2011- 12 DATED 28.04.2018 OF THE FOURTH RESPONDENT. EXHIBIT-P2: THE PHOTOCOPY OF NOTICE OF DEMAND DATED 28.04.2018 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER'S SOLE PROPRIETARY CONCERN.

-35- APPENDIX OF WP(C) 24140/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE PHOTOCOPY OF ORDER NO.32091164133/2012- 13 DATED 28.5.2018 OF THE FOURTH RESPONDENT EXHIBIT P2 THE PHOTOCOPY OF THE NOTICE OF DEMAND DATED 28.5.2018 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER'S PROPREITORSHIP CONCERN EXHIBIT P3 THE PHOTOCOPY OF ORDER NO.32091164133/2016- 17 DATED 26.6.2018 OF THE FOURTH RESPONDENT EXHIBIT P4 THE PHOTOCOPY OF DEMAND DATED 26.6.2018 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER'S PROPRIETROSHIP CONCERN.

-36- APPENDIX OF WP(C) 24147/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 07.07.2018 EXHIBIT P2OF THE DEMAND NOTICE IN FORM NO. 12 ISSUED BY 1ST RESPONDENT DATED 07.07.2018

-37- APPENDIX OF WP(C) 24148/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2014-15 DATED 04.07.2018

-38- APPENDIX OF WP(C) 24152/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32080614748/2014-15 DATED 03.07.2018

-39- APPENDIX OF WP(C) 24263/2018 PETITIONER'S/S EXHIBITS: EXT P1 TRUE PHOTOCOPY OF THE ORDER NO.32070220492/15-16 DATED 26/06/18, ISSUED BY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, COMMERCIAL TAXES, ERNAKULAM. EXT P2 TRUE PHOTOCOPY OF THE ORDER IN WRIT PETITION (CIVIL) NO.15231/2018(D) DATED 04TH DAY OF MAY 2018 OF THIS HONOURABLE COURT.

-40- APPENDIX OF WP(C) 24264/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF THE ORDER NO. 32070220492/13-14 DATED 26.6.2018, ISSUED BY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-1, COMMERICAL TAXES, ERNAKULAM EXHIBIT P2 TRUE PHOTOCOPY OF THE ORDER IN WRIT PETITION (CIVIL) NO. 15231/2018 (D) DATED 4TH DAY OF MAY 2018 OF THIS HON'BLE COURT

-41- APPENDIX OF WP(C) 24270/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 31.05.2018 ISSUED BY 1ST RESPONDENT UNDER SEC 25(1) OF KVAT ACT FOR THE ASST. YEAR 2013-14. EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 31.05.2018 ISSUED BY 1ST RESPONDENT UNDER SEC 25(1) OF KVAT ACT FOR THE YEAR 2014-15 EXHIBIT P3 COPY OF ASSESSMENT ORDER DATED 31.05.2018 ISSUED BY 1ST RESPONDENT UNDER SEC.25(1) OF KVAT ACT FOR THE YEAR 2015-16. -42- APPENDIX OF WP(C) 24279/2018 PETITIONER'S/S EXHIBITS: EXT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXT.P2 COPY OF ORDER IN W.P(C)NO.14383/18 OF THIS HON'BLE COURT.

-43- APPENDIX OF WP(C) 24280/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 PHOTOCOPY OF ORDER IN W.P.(C) NO.11335 OF 2018 DT. 04.04.2018. EXHIBIT P2 PHOTOCOPY OF NOTICE U/S 25(1) FOR 2015-16 DT. 06.06.2018. -44- APPENDIX OF WP(C) 24288/2018 PETITIONER'S/S EXHIBITS: EXT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXT.P2 COPY OF ORDER IN W.P.(C)NO.14383/18 OF THIS HON'BLE COURT.

-45- APPENDIX OF WP(C) 24290/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF ORDER IN W.P(C) NO. 14383/18 OF THIS HON'BLE COURT.

-46- APPENDIX OF WP(C) 24300/2018 PETITIONER'S/S EXHIBITS: EXT P1 COPY OF ANNUAL RETURN DATED 30/06/14 SUBMITTED FOR THE YEAR 2013-14 BEFORE 1ST RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX, IN ACCORDANCE WITH LAW. EXT P2 COPY OF ORDER DATED 23.09.07 COMPLETED U/S.25(1) OF KVAT ACT 2003, BY 1ST RESPONDENT FOR 2013-14, PASSED WITHOUT PROPER AUTHORITY. EXT P3 COPY OF APPLICATION U/S.66 DATED 31/03/18 SUBMITTED BEFORE 1ST RESPONDENT AGAINST EXT P2. EXT P4 COPY OF JUDGMENT DATED 13.04.18 IN WP(C) NO.13831 OF 2018 PASSED BY THIS HONOURABLE COURT. EXT P5 COPY OF REVISED ORDER DATED 21.05.18 COMPLETED U/S.25(1) OF KVAT ACT 2003, BY 1ST RESPONDENT FOR 2013-14, PASSED WITHOUT PROPER AUTHORITY. EXT P6 COPY OF ORDER DATED 21.05.18 IN REJECTING EXT P3 APPLICATION ISSUED TO PETITIONER ON 13/07/18 BY 1ST RESPONDENT FOR 2013-14 UNDER A WRONG PREMISE. EXT P7 COPY OF INTERIM ORDER DATED 04.04.18 PASSED BY THIS HONOURABLE COURT IN WRIT PETITION(C) NO.11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE, AS ON THE DATE OF COMPLETION OF PROCEEDINGS UNDER KVAT ACT 2003. -47- APPENDIX OF WP(C) 24317/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 21-06-2018 ISSUED BY THE 1ST RESPONDENT UNDER THE KERALA TAX ON LUXURIES ACT FOR THE YEAR 2013-14. EXHIBIT P1(A) COPY OF ORDER DATED 21-06-2018 ISSUED BY THE 1ST RESPONDENT UNDER THE KERALA TAX ON LUXURIES ACT FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THE THIS HONOURABLE COURT IN W.P(C) NO. 13552 OF 2018. -48- APPENDIX OF WP(C) 24325/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF KVAT ANNUAL RETURN DATED 21- 04-13 E-FILED FOR THE YEAR 2012-13 THROUGH KVATIS BEFORE THE IST RESPONDENT BY THE PETITIONER. EXHIBIT P2OF THE ASSESSMENT ORDER DATED 23- 05-18 FOR THE YEAR 2012-13 PASSED U/S.25(1) OF THE KVAT ACT BY THE IST RESPONDENT TO THE PETITIONER. EXHIBIT P3OF THE CONSTITUTION [ONE HUNDRED & FIRST AMENDMENT] ACT, 2016 DATED 08-09-16 PUBLISHED IN THE EXTRAORDINARY GAZETTE OF INDIA. EXHIBIT P4OF INTERIM ORDER GRANTED BY THIS HON'BLE COURT IN WPC NO.11335/2018 DATED 04-04-18. EXHIBIT P5OF RRC NO.18/2018-19 DATED 10-07- 2018 FOR THE YEAR 2012-13 ISSUED U/S. 7 OF THE KERALA RR ACT BY THE 4TH RESPONDENT TO THE PETITIONER.

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.