BharatTaxGST

Manoj.P.R vs. Commercial Tax Officer

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WP(C)/21553/2018HC KeralaGSTCNR KLHC01053140201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU40 pages
For Petitioner: SMT.SHEELA DEVI.I. SC CENTRAL BOARD OF EXCISE AND, CUSTOMS, SR. SC SRI SREELAL WARRIER, CENTRAL BOARD, OF EXCISE AND CUSTOMSFor Respondent: SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON

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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. 14974 of 2018 PETITIONER: M.C. JITHESH, JEETH CHEMICALS, CHATHOTH HOUSE, P.O.CHALAD,KANNUR. BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER, (FORMERLY COMMERCIAL TAX OFFICER), STATE GOODS AND SERVICE TAX DEPARTMENT,IIND CIRCLE, KANNUR-670 002. 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. 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. 5 THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES,KANNUR-670 003. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. 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).14975/2018, WP(C).16155/2018, WP(C).16175/2018, WP(C).18555/2018, WP(C).19754/2018, WP(C).20975/2018, WP(C).21151/2018, WP(C).21152/2018, WP(C).21153/2018, WP(C).21172/2018, WP(C).21175/2018, WP(C).21353/2018, WP(C).21355/2018, WP(C).21552/2018, WP(C).21553/2018, WP(C).22173/2018, WP(C).23374/2018, WP(C).23773/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C).No. 14974 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. 14975 of 2018 PETITIONER: ASHRAFALI.M.A, AGED 56 YEARS, M/S. ALIM ENTERPRISES,WASAKKANCHERRY, PALAKKAD-678 001. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT,ALATHUR-680 121. 2 THE INSPECTING ASST. COMMISSIONER, STATE GOODS & SERVICES TAX DEPARTMENT,CHITTUR-678 101. 3 THE ASST. COMMISSIONER, STATE GST DEPARTMENT, MALAPPURAM AT MANJERI-676 121. 4 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 5 SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 6 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NEW DELHI-110 001. 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).21552/2018, WP(C).16155/2018, WP(C).22173/2018, WP(C).21172/2018, WP(C).21175/2018, WP(C).21553/2018, WP(C).21355/2018, WP(C).21353/2018, WP(C).21153/2018, WP(C).21152/2018, WP(C).21151/2018, WP(C).23773/2018, WP(C).23374/2018, WP(C).20975/2018, WP(C).19754/2018, WP(C).18555/2018, WP(C).16175/2018, WP(C).14974/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 3 WP(C).No. 14974 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. 16155 of 2018 PETITIONER: A.S.GRANITE & MARBLE CENTRE, KOCHIYUDE JETTY, KANDALLOOR-690 535,REPRESENTED BY PROPRIETRESS SMT. SHYLA AJITH BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS SERVICES TAX DEPARTMENT,HARIPAD-690 514. 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).21552/2018, WP(C).14975/2018, WP(C).22173/2018, WP(C).21172/2018, WP(C).21175/2018, WP(C).21553/2018, WP(C).21355/2018, WP(C).21353/2018, WP(C).21153/2018, WP(C).21152/2018, WP(C).21151/2018, WP(C).23773/2018, WP(C).23374/2018, WP(C).20975/2018, WP(C).19754/2018, WP(C).18555/2018, WP(C).16175/2018, WP(C).14974/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 4 WP(C).No. 14974 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. 16175 of 2018 PETITIONER: M/S. TRAVEL NEWS SERVICES (INDIA)PVT. LTD. MARIA ARCADE, KARIYAD-MATTOOR ROAD,MEKKAD P.O., AKAPPARAMBU, NEDUMBASSERY,ERNAKULAM - 683 589 REPRESENTED BY ITS SENIOR ACCOUNTS EXECUTIVE - JAISON THOMAS. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER (FORMERLY COMMERCIAL TAX OFFICER), OFFICE OF THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, MATTANCHERY AT ALUVA-683 101. 2 ASSISTANT COMMISSIONER, (FORMERLY ASSISTANT COMMISSIONER OF COMMERCIAL TAXES), STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, MATTANCHERY AT ALUVA-683 101. 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 022. 4 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 5 CENTRAL BOARD OF EXCISE & 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. 5 WP(C).No. 14974 of 2018& CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21552/2018, WP(C).16155/2018, WP(C).14975/2018, WP(C).22173/2018, WP(C).21172/2018, WP(C).21175/2018, WP(C).21553/2018, WP(C).21355/2018, WP(C).21353/2018, WP(C).21153/2018, WP(C).21152/2018, WP(C).21151/2018, WP(C).23773/2018, WP(C).23374/2018, WP(C).20975/2018, WP(C).19754/2018, WP(C).18555/2018, WP(C).14974/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 6 WP(C).No. 14974 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. 18555 of 2018 PETITIONER: SYLCON RETAIL VENTURE, NEAR PAICO, M.G. ROAD, ERNAKULAM-682016, REPRESENTED BY ITS MANAGING PARTNER SHIRAZ K.V. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE INTELLIGENCE OFFICER (IB), OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, KOTTAYAM-686002. 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. 4 THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, PIN-682030. 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).21552/2018, WP(C).16155/2018, WP(C).14975/2018, WP(C).22173/2018, WP(C).21172/2018, WP(C).21175/2018, WP(C).21553/2018, WP(C).21355/2018, WP(C).21353/2018, WP(C).21153/2018, WP(C).21152/2018, WP(C).21151/2018, WP(C).23773/2018, WP(C).23374/2018, WP(C).20975/2018, WP(C).19754/2018, WP(C).16175/2018, WP(C).14974/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 7 WP(C).No. 14974 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. 19754 of 2018 PETITIONER: M/S.BHIMA BOUTIQUE PRIVATE LIMITED, DOOR NO.34/40A, BYE PASS ROAD, EDAPPALLY, ERNAKULAM,REPRESENTED BY ITS AUTHORISED SIGNATORY, SRI. B. BINDUMADHAV. BY ADVS. SRI.A.KUMAR SMT G.MINI(1748) SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENTS: 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. 3 COMMERCIAL TAX OFFICER, KVAT CIRCLE - I, KALAMASSERY, AT CIVIL STATION,KAKKANAD - 682 030. BY ADV. 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).21552/2018, WP(C).16155/2018, WP(C).14975/2018, WP(C).22173/2018, WP(C).21172/2018, WP(C).21175/2018, WP(C).21553/2018, WP(C).21355/2018, WP(C).21353/2018, WP(C).21153/2018, WP(C).21152/2018, WP(C).21151/2018, WP(C).23773/2018, WP(C).23374/2018, WP(C).20975/2018, WP(C).18555/2018, WP(C).16175/2018, WP(C).14974/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 8 WP(C).No. 14974 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. 20975 of 2018 PETITIONER: M K JACOB, PROPRIETOR, M/S. ROYAL GARDENS, NANGIARKULANGARA, ALAPPUZHA DISTRICT BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.K.SUNDAR SRI.V.SATHEESH (S-3495) RESPONDENTS: 1 STATE TAX OFFICER(LUXURY TAX), STATE GOODS & SERVICE TAX DEPARTMENT,ALAPPUZHA 2 THE COMMISIONER, STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMAN PO., THIRUVAANNTHAPURAM 695001 3 THE 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 110 001. 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).21552/2018, WP(C).16155/2018, WP(C).14975/2018, WP(C).22173/2018, WP(C).21172/2018, WP(C).21175/2018, WP(C).21553/2018, WP(C).21355/2018, WP(C).21353/2018, WP(C).21153/2018, WP(C).21152/2018, WP(C).21151/2018, WP(C).23773/2018, WP(C).23374/2018, WP(C).19754/2018, WP(C).18555/2018, WP(C).16175/2018, WP(C).14974/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 9 WP(C).No. 14974 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. 21151 of 2018 PETITIONER: PAF JEWELLERS, IX/466/3, MISSION QUARTERS,THRISSUR, REPRESENTED BY ITS PROPRIETOR P.A.FRANCIS. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.SAJU.K.PERUTTY RESPONDENTS: 1 COMMERCIAL TAX OFFICER, FIRST CIRCLE, POOTHOLE,THRISSUR - 686 001. 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. 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).21552/2018, WP(C).16155/2018, WP(C).14975/2018, WP(C).22173/2018, WP(C).21172/2018, WP(C).21175/2018, WP(C).21553/2018, WP(C).21355/2018, WP(C).21353/2018, WP(C).21153/2018, WP(C).21152/2018, WP(C).23773/2018, WP(C).23374/2018, WP(C).20975/2018, WP(C).19754/2018, WP(C).18555/2018, WP(C).16175/2018, WP(C).14974/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 10 WP(C).No. 14974 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. 21152 of 2018 PETITIONER: COVENANT STONES PRIVATE LIMITED, KATTA, CHEERANIKKARA P.O.,THIRUVANANTHAPURAM - 695 013,REPRESENTED BY ITS DIRECTOR,RAGHUNATHAN KUNJU KRISHNAN. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER, FIRST CIRCLE, TAX TOWERS,KARAMANA, THIRUVANANTHAPURAM - 695 002. 2 THE INTELLIGENCE OFFICER, SQUAD NO.VI, NEDUMANGAD,THIRUVANANTHAPURAM - 695 541. 3 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT 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. BY ADVS.SRI.B.RAMACHANDRAN CGC, ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. 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).21552/2018, WP(C).16155/2018, WP(C).14975/2018, WP(C).22173/2018, WP(C).21172/2018, WP(C).21175/2018, WP(C).21553/2018, WP(C).21355/2018, WP(C).21353/2018, WP(C).21153/2018, WP(C).21151/2018, WP(C).23773/2018, WP(C).23374/2018, WP(C).20975/2018, WP(C).19754/2018, WP(C).18555/2018, WP(C).16175/2018, WP(C).14974/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 11 WP(C).No. 14974 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. 21153 of 2018 PETITIONER: K.A.TRADERS, 6/521H, GURUVAYUR ROAD,PATTAMBI, NANGATTIRI P.O.,PALAKKAD DISTRICT,REPRESENTED BY ITS PARTNER,SHABEER M.P. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 THE STATE TAX OFFICER, SGST DEPARTMENT, PATTAMBI,PALAKKAD DISTRICT, PIN - 679 303. 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).21552/2018, WP(C).16155/2018, WP(C).14975/2018, WP(C).22173/2018, WP(C).21172/2018, WP(C).21175/2018, WP(C).21553/2018, WP(C).21355/2018, WP(C).21353/2018, WP(C).21152/2018, WP(C).21151/2018, WP(C).23773/2018, WP(C).23374/2018, WP(C).20975/2018, WP(C).19754/2018, WP(C).18555/2018, WP(C).16175/2018, WP(C).14974/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 12 WP(C).No. 14974 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. 21172 of 2018 PETITIONER: ETTUMANOOR GLASS HOUSE, PALA ROAD, ETTUMANOOR, REPRESENTED BY ITS PROPRIETOR SRI.P.K. MUHAMMED MUSTHAFA (CONTACT 9447163793) BY ADVS. SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV RESPONDENTS: 1 STATE TAX OFFICER, SQUAD NO.IV, S.G.S.T. DEPARTMENT, KOTTYAYAM-686 001. 2. THE STATE TAX OFFICER,SGST DEPARTMENT, PALA ROAD, ETTUMANOOR-686631. 3. THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002. 4. THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY ITS CHAIRMAN,DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 5. THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI-110001. 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21552/2018, WP(C).16155/2018, WP(C).14975/2018, WP(C).22173/2018, WP(C).21175/2018, WP(C).21553/2018, WP(C).21355/2018, WP(C).21353/2018, WP(C).21153/2018, WP(C).21152/2018, WP(C).21151/2018, WP(C).23773/2018, WP(C).23374/2018, WP(C).20975/2018, WP(C).19754/2018, WP(C).18555/2018, WP(C).16175/2018, WP(C).14974/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 13 WP(C).No. 14974 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. 21175 of 2018 PETITIONER: SOWPARNIKA PROJECTS AND INFRASTRUCTURE PVT. LTD. T.C NO.V-2342-A-26, IST FLOOR, GOLD LINKS ROAD,KOWDIAR GARDENS,THIRUVANANTHAPURAM, RERPESENTED BY ITS AUTHORISED SIGNATORY MURALEEDHARAN NAIR. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENTS: 1 ASSISTANT COMMISSIONER (WORKS CONTRACT),2ND FLOOR, TAX TOWERS, KARAMANA,THIRUVANANTHAPURAM-695002. 2 THE STATE OF KERALA, RERPESENTED 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 - 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).21552/2018, WP(C).16155/2018, WP(C).14975/2018, WP(C).22173/2018, WP(C).21172/2018, WP(C).21553/2018, WP(C).21355/2018, WP(C).21353/2018, WP(C).21153/2018, WP(C).21152/2018, WP(C).21151/2018, WP(C).23773/2018, WP(C).23374/2018, WP(C).20975/2018, WP(C).19754/2018, WP(C).18555/2018, WP(C).16175/2018, WP(C).14974/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 14 WP(C).No. 14974 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. 21353 of 2018 PETITIONER: DEEPA V.S., AGED 43 YEARS, PROPRITRIX, VARNAM PAINTS AND HARDWARES,ASWATHY, KARIYIL, KAZHAKUTTOM P.O.,THIRUVANANTHAPURAM. BY ADV. SRI.SOJAN JAMES RESPONDENTS: 1 STATE TAX OFFICER, COMMERCIAL TAXES THIRD CIRCLE,THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 9001. 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).21552/2018, WP(C).16155/2018, WP(C).14975/2018, WP(C).22173/2018, WP(C).21172/2018, WP(C).21175/2018, WP(C).21553/2018, WP(C).21355/2018, WP(C).21153/2018, WP(C).21152/2018, WP(C).21151/2018, WP(C).23773/2018, WP(C).23374/2018, WP(C).20975/2018, WP(C).19754/2018, WP(C).18555/2018, WP(C).16175/2018, WP(C).14974/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 15 WP(C).No. 14974 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. 21355 of 2018 PETITIONER: C.P. MARIYAMMA AGED 63 YEARS PROPRIETORIX, M/S. AMBILI TRADERS,RICE MERCHANT, RICE BAZAR, THRISSUR BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE ASST.COMMISSIONER (ASSMT) 111,SPECIAL CIRCLE, POOTHOLE, THRISSUR 680 004. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM, 695001 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY,FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695001 4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, ROOM NO. 46,NORTH BLOCK, NEW DELHI 110001 BY ADVS. SRI.B.RAMACHANDRAN CGC, ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. 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).21552/2018, WP(C).16155/2018, WP(C).14975/2018, WP(C).22173/2018, WP(C).21172/2018, WP(C).21175/2018, WP(C).21553/2018, WP(C).21353/2018, WP(C).21153/2018, WP(C).21152/2018, WP(C).21151/2018, WP(C).23773/2018, WP(C).23374/2018, WP(C).20975/2018, WP(C).19754/2018, WP(C).18555/2018, WP(C).16175/2018, WP(C).14974/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 16 WP(C).No. 14974 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. 21552 of 2018 PETITIONER: BENOY KURIAN, AGED 44 YEARS, CHICKOOS BROILER FARM, NEDUMKANDOM-685553. BY ADV. SRI.V.V.GEORGEKUTTY RESPONDENTS: 1 ASSISTANT COMMISSIONER OF STATE TAX, IDUKKI AT KATTAPPANA-685 508. 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-110001. 5 THE UNION OF INDIA, REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. BY ADVS. SRI.RAMAVARMA REGHUNATHAN THAMBURAN 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., 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).16155/2018, WP(C).14975/2018, WP(C).22173/2018, WP(C).21172/2018, WP(C).21175/2018, WP(C).21553/2018, WP(C).21355/2018, WP(C).21353/2018, WP(C).21153/2018, WP(C).21152/2018, WP(C).21151/2018, WP(C).23773/2018, WP(C).23374/2018, WP(C).20975/2018, WP(C).19754/2018, WP(C).18555/2018, WP(C).16175/2018, WP(C).14974/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 17 WP(C).No. 14974 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. 21553 of 2018 PETITIONER: MANOJ.P.R, AGED 44 YEARS, POOVATHANIYIL WOOD INDUSTRIES, PALA - 686575. BY ADV. SRI.V.V.GEORGEKUTTY RESPONDENTS: 1 COMMERCIAL TAX OFFICER, PALA-686575. 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-110001. 5 THE UNION OF INDIA, REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21552/2018, WP(C).16155/2018, WP(C).14975/2018, WP(C).22173/2018, WP(C).21172/2018, WP(C).21175/2018, WP(C).21355/2018, WP(C).21353/2018, WP(C).21153/2018, WP(C).21152/2018, WP(C).21151/2018, WP(C).23773/2018, WP(C).23374/2018, WP(C).20975/2018, WP(C).19754/2018, WP(C).18555/2018, WP(C).16175/2018, WP(C).14974/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 18 WP(C).No. 14974 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. 22173 of 2018 PETITIONER: A S AGENCIES, VRINDAVANAM, THIRUMULLAVARAM,KOLLAM - 691 012,REPRESENTED BY ITS PROPRIETRIX R.S.ANILA. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 STATE TAX OFFICER, SGST DEPARTMENT, THIRD CIRCLE,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. 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).21552/2018, WP(C).16155/2018, WP(C).14975/2018, WP(C).21172/2018, WP(C).21175/2018, WP(C).21553/2018, WP(C).21355/2018, WP(C).21353/2018, WP(C).21153/2018, WP(C).21152/2018, WP(C).21151/2018, WP(C).23773/2018, WP(C).23374/2018, WP(C).20975/2018, WP(C).19754/2018, WP(C).18555/2018, WP(C).16175/2018, WP(C).14974/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 19 WP(C).No. 14974 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. 23374 of 2018 PETITIONER: K.R.S. ASSOCIATES, K.P. 13/295, ENIKKARA,PALAM JUNCTION, KARAKULAM PO,THIRUVANANTHAPURAM, PIN 695564,REPRESENTED BY PARTNER SRI. KRISHNAPRASAD BY ADVS. SRI.VIJAYAN. K.U. SRI.K.V.VIMAL RESPONDENTS: 1 STATE TAX OFFICER, GOODS & SERVICE TAX DEPARTMENT, NEDUMANGAD 695541 2 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT,SGST DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANATHAPURAM, 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).21552/2018, WP(C).16155/2018, WP(C).14975/2018, WP(C).22173/2018, WP(C).21172/2018, WP(C).21175/2018, WP(C).21553/2018, WP(C).21355/2018, WP(C).21353/2018, WP(C).21153/2018, WP(C).21152/2018, WP(C).21151/2018, WP(C).23773/2018, WP(C).20975/2018, WP(C).19754/2018, WP(C).18555/2018, WP(C).16175/2018, WP(C).14974/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 20 WP(C).No. 14974 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. 23773 of 2018 PETITIONER: M/S GANDOUR INDIA FOOD PROCESSING P LTD., 13/876 A, PIPE LINE ROAD, THOPIL, THRIKKAKARA-682 021, REPRESENTED BY ITS HEAD-FINACE MR.V.K.CHAKRAVARTHY BY ADVS. SMT.K.LATHA SMT.JESSY MANUEL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (ASSESSMENT), SGST, SPECIAL CIRCLE-III, ERNAKULAM-682 018 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-110001 5 THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, ERNAKULAM-682 030 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).21552/2018, WP(C).16155/2018, WP(C).14975/2018, WP(C).22173/2018, WP(C).21172/2018, WP(C).21175/2018, WP(C).21553/2018, WP(C).21355/2018, WP(C).21353/2018, WP(C).21153/2018, WP(C).21152/2018, WP(C).21151/2018, WP(C).23374/2018, WP(C).20975/2018, WP(C).19754/2018, WP(C).18555/2018, WP(C).16175/2018, WP(C).14974/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 21 WP(C).No. 14974 of 2018& CON. CASES

JUDGMENT [ WP(C)14974/2018,WP(C).14975/2018,WP(C).16155/2018,WP( C).16175/2018,WP(C).18555/2018,WP(C).19754/2018,WP(C).2 0975/2018,WP(C).21151/2018,WP(C).21152/2018,WP(C).21153 /2018,WP(C).21172/2018,WP(C).21175/2018,WP(C).21353/201 8,WP(C).21355/2018,WP(C).21552/2018,WP(C).21553/2018,WP (C).22173/2018 ,WP(C).23374/2018 ,WP(C).23773/2018 ] 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) 14974/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1:OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 30.11.2017. EXHIBIT-P2:OF THE INTERIM ORDER IN W.P.(C) NO.13930/2018 DATED 13.04.2018. EXHIBIT-P3:OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 5TH RESPONDENT DATED 20.04.2018. APPENDIX OF WP(C) 14975/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10 EXHIBIT P1(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11 EXHIBIT P1(B) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P1(C) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P1(D) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P1 (E) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P1(F) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF NOTICE IN FORM NO. 1 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2(A) COPY OF NOTICE IN FORM NO. 1 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2(B) COPY OF NOTICE IN FORM NO. 1 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2(C) COPY OF NOTICE IN FORM NO. 1 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2(D) COPY OF NOTICE IN FORM NO. 1 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2(E) COPY OF NOTICE IN FORM NO. 1 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2(F) COPY OF NOTICE IN FORM NO. 1 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 COPY OF ORDER IN W.P(C) NO. 11335/18 OF THIS HON'COURT.

APPENDIX OF WP(C) 16155/2018 PETITIONER'S/S EXHIBITS: EXT.P1: COPY OF ANNUAL RETURN FOR THE EYAR 2015-16 DATED 07/07/2016. EXT.P2: COPY OF ASSESSMENT ORDER DATED 30/12/2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXT.P3: COPY OF INTERIM ORDER DATED 13/04/2018 ISSUED BY THIS HON'BLE COURT IN WPC.NO.13552 OF 2018. APPENDIX OF WP(C) 16175/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN DATED 17.08.2016 SUBMITTED FOR THE YEAR 2015-16, WITH PROOF OF PAYMENT OF OUTPUT TAX. EXHIBIT P2OF AUDIT REPORT SUBMITTED BEFORE 2ND RESPONDENT ALONG WITH RECONCILIATION STATEMENT FOR 2015-16. EXHIBIT P3OF REQUEST DATED 21.01.2017 SUBMITTED BEFORE 2ND RESPONDENT FOR FACILITATING REVISED RETURN FOR THE MONTHS AUGUST AND OCTOBER OF 2015. EXHIBIT P4OF REVISED RETURN DATED 15.03.2018 SUBMITTED FOR AUGUST 2015, PERMITTED BY 2ND RESPONDENT IN ACCORDANCE WITH DIRECTION CONTAINED IN JUDGMENT DATED 04.01.2018 IN WP(C) NO.26 OF 2018. EXHIBIT P4(A)OF REVISED RETURN DATED 15.03.2018 SUBMITTED FOR OCTOBER 2015, PERMITTED BY 2ND RESPONDENT IN ACCORDANCE WITH DIRECTION CONTAINED IN JUDGMENT DATED 04.01.2018 IN WP(C) NO.26 OF 2018. EXHIBIT P5OF NOTICE DATED 28.04.2018 ISSUED TO PETITIONER BY 1ST RESPONDENT U/S.25(1) OF THE KVAT ACT 2003, PROPOSING TO COMPLETE ASSESSMENT FOR 2015-16. EXHIBIT P6OF LETTER DATED 09.05.2018 SUBMITTED BY THE PETITIONER BEFORE 1ST RESPONDENT AGAINST EXT P5 NOTICE. EXHIBIT P7OF INTERIM ORDER DATED 04.05.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO.15108 OF 2018, IN STAYING FURTHER PROCEEDINGS TO THE NOTICE, FOR THE REASON OF NOT HAVING LEGISLATIVE COMPLIANCE.

APPENDIX OF WP(C) 18555/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PENALTY ORDER DATED 30.11.2017 ISSUED BY THE 1ST RESPONDENT FOR THE MONTH OF AUGUST 2016. EXHIBIT P1(A) COPY OF PENALTY ORDER DATED 28.02.2018 ISSUED BY THE 1ST RESPONDENT FOR THE MONTH OF SEPTEMBER 2016. EXHIBIT P2 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.13552 OF 2018. EXHIBIT P3 COPY REVENUE RECOVERY NOTICE DATED 30.04.2018 ISSUED BY THE 4TH RESPONDENT.

APPENDIX OF WP(C) 19754/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 FOR THE ASSESSMENT YEAR 2015-16. EXHIBIT P2 FOR THE ASSESSMENT YEAR 2016-17. APPENDIX OF WP(C) 20975/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1`OF THE ASSESSMENT ORDER NO. 32042570589/2013-14 DATED 12.03.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2013-14 EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC.NO. 11335/2018 DATED 04.04.2018 APPENDIX OF WP(C) 21151/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF ANNUAL RETURN FOR THE YEAR 2014-15. EXHIBIT P2. COPY OF ORDER DATED 16.05.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15. EXHIBIT P3. COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO.13552 OF 2018. APPENDIX OF WP(C) 21152/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF ORDER DATED 26.12.2017 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15. EXHIBIT P2. COPY OF RECTIFIED ORDER DATED 27.04.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3. COPY OF ORDER DATED 26.12.2017 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 67 OF THE ACT. EXHIBIT P4. 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) 21153/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF ANNUAL RETURN FOR THE YEAR 2012-13. EXHIBIT P2. COPY OF ORDER DATED 17.05.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2012-13. EXHIBIT P3. 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) 21172/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1 AOF THE NOTICE ISSUED IN FORM NO-17 CALLING FOR THE PRODUCTION OF ACCOUNTS FOR 2014-15 DATED :02-02-2018. EXHIBIT-P2 AOF THE SHAW CAUSE NOTICE ISSUED U/S. 67(1) OF THE KVAT ACT FOR 2013-14 DATED : 28.05.2018. EXHIBIT-P2(A) AOF THE SHAW CAUSE NOTICE ISSUED U/S.67(1) OF THE KVAT ACT FOR 2014- 15 DATED 21.5.2018. EXHIBIT-P3 AOF THE NOTICE ISSUED FOR PERSONAL HEARING FOR 2013-14 DATED :12-06- 2018. EXHIBIT-P3(A) AOF THE NOTICE ISSUED FOR PERSONAL HEARING FOR 2014-15 DATED 12.06.2018. APPENDIX OF WP(C) 21175/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1OF THE ANNUAL RETURN FOR THE YEAR 2013-14 EXHIBIT-P2OF THE NOTICE DATED 02/05/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT-P3 TRUE CO8PY OF THE REPLY DATED 23/05/2018 FILED BY THE PETITIONER EXHIBIT-P4OOF THE ORDER DATED 11/06/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 U/S 25 EXHIBIT-P5OF THE INTERIM ORDER DATED 13/04/2018 ISSUED BY THIS HONOURABLE COURT IN W.P(C) 13552/2018 APPENDIX OF WP(C) 21353/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT NOTICE FOR THE YEAR 2014-15 DATED 23.5.2018. APPENDIX OF WP(C) 21355/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32080297612/2010-11 DATED 31.05.2018 APPENDIX OF WP(C) 21552/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER & DEMAND NOTICE FOR 2015-16 DATED 31.05.2018 ISSUED BY THE FIRST RESPONDENT. ISSUED BY THE 1ST RESPONDENT.

APPENDIX OF WP(C) 21553/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER & DEMAND NOTICE FOR 2014-15 DATED 29.01.2018 ISSUED BY THE 1ST RESPONDENT.

APPENDIX OF WP(C) 22173/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF THE ANNUAL RETURNS FILED FOR THE YEAR 2014-15. EXHIBIT P2. COPY OF ORDER DATED 06.06.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15. EXHIBIT P3. COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO.13552 OF 2018. APPENDIX OF WP(C) 23374/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE UNDER THE KVAT FOR 2013-14 RECEIVED ON 05.05.2017 EXHIBIT P2OF THE REPLY FOR 2013-14 DATED 27.07.2017 EXHIBIT P3OF THE ESCAPED ASSESSMENT ORDER UNDER KVAT DATED 27.03.2018 FOR THE YEAR 2013-14 EXHIBIT P4OF THE ORDER IN WPC.NO. 17472/2018 DATED 29.05.2018 APPENDIX OF WP(C) 23773/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE ASSESSMENT ORDER FOR THE YEAR 2012-2013 DATED 30-5-2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXHIBIT P1A THEOF THE ASSESSMENT ORDER FOR THE YEAR 2013-2014 DATED 30-5-2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXHIBIT P1B THEOF THE ASSESSMENT ORDER FOR THE YEAR 2014-2015 DATED 30-5-2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXHIBIT P2 THEOF INTERIM ORDER ISSUED BY THE COURT IN WPC NO.13930/2018, DATED 13/04/2018

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