BharatTaxGST

Bipin Shabu vs. State Tax Officer

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WP(C)/23818/2018HC KeralaGSTCNR KLHC01055405201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU41 pages
For Petitioner: SRI.S.ANIL KUMAR (TRIVANDRUM), SRI.M.RAJAGOPALFor Respondent: SRI.HARISANKAR V. MENON, SMT.K.KRISHNA, 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. 23818 of 2018 PETITIONER: BIPIN SHABU, PROPRIETOR LASH GROUP MAKAM,VALLATHUNGAL PO, KOLLAM-691011. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, SECOND CIRCLE TAX COMPLEX, ASRAMOM, KOLLAM, PIN-691101 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, ROOM NO.46,NORTH BLOCK, NEW DELHI-110001. ADDL. AG SRI.K.K. RAVINDRANATH SPL. G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ CGC SRI.JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).19611/2018, WP(C).19778/2018, WP(C).21615/2018, WP(C).22433/2018, WP(C).22900/2018, WP(C).23136/2018, WP(C).23496/2018, WP(C).23894/2018, WP(C).23898/2018, WP(C).23944/2018, WP(C).23945/2018, WP(C).23950/2018, WP(C).24070/2018, WP(C).24292/2018, WP(C).24320/2018, WP(C).24456/2018, WP(C).24582/2018, WP(C).24646/2018, WP(C).24676/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23818 of 2018 & conn. cases 2 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. 19611 of 2018 PETITIONER: KIRAN K.R M/S. APSARA STORES HIGH ROAD, THRISSUR - 3. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER-II FIRST CIRCLE, THRISSUR - 680 004. 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 SRI.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).23950/2018, WP(C).23898/2018, WP(C).22433/2018, WP(C).24676/2018, WP(C).22900/2018, WP(C).23496/2018, WP(C).24646/2018, WP(C).21615/2018, WP(C).23136/2018, WP(C).24582/2018, WP(C).24456/2018, WP(C).24320/2018, WP(C).23944/2018, WP(C).23945/2018, WP(C).24292/2018, WP(C).23894/2018, WP(C).24070/2018, WP(C).19778/2018, WP(C).23818/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23818 of 2018 & conn. cases 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. 19778 of 2018 PETITIONER: K K HUSSAIN,PROPRIETOR, M/S.KONICKAL TRADERS KANJIKUZHY P.O., IDUKKI DISTRICT. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.K.R.VISWAN RESPONDENTS: 1 ASSISTANT COMMISSIONER SPECIAL CIRCLE, COMMERCIAL TAX DEPARTMENT, MINI CIVIL STATION, THODUPUZHA, IDUKKI DISTRICT-685 584. 2 THE COMMISSIONER,STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 001. 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-110001. BY ADVS. SRI.R.HARISHANKAR, SC,CENTRAL BOARD OF EXCISE & CUSTOMS SRI.SREELAL WARRIER, Sr.SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG SRI.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).23950/2018, WP(C).23898/2018, WP(C).22433/2018, WP(C).19611/2018, WP(C).24676/2018, WP(C).22900/2018, WP(C).23496/2018, WP(C).24646/2018, WP(C).21615/2018, WP(C).23136/2018, WP(C).24582/2018, WP(C).24456/2018, WP(C).24320/2018, WP(C).23944/2018, WP(C).23945/2018, WP(C).24292/2018, WP(C).23894/2018, WP(C).24070/2018, WP(C).23818/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23818 of 2018 & conn. cases 4 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. 21615 of 2018 PETITIONER: SHIBU AGENCIES PALKULANGARA, THIRUVANANTHAPURAM 695 024, REPRESENTED BY ITS PROPRIETOR SHIBU.B. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 THE STATE TAX OFFICER SECOND CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM 695 002. 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. ADDL. AG SRI.K.K. RAVINDRANATH SPL. G.P. SRI. C.E.UNNIKRISHNAN GP DR. THUSHARA JAMES ADDL.SOLICITOR GENERAL SRI.K.M. NATRAJ CGC SRI.JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23950/2018, WP(C).23898/2018, WP(C).22433/2018, WP(C).19611/2018, WP(C).24676/2018, WP(C).22900/2018, WP(C).23496/2018, WP(C).24646/2018, WP(C).23136/2018, WP(C).24582/2018, WP(C).24456/2018, WP(C).24320/2018, WP(C).23944/2018, WP(C).23945/2018, WP(C).24292/2018, WP(C).23894/2018, WP(C).24070/2018, WP(C).19778/2018, WP(C).23818/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23818 of 2018 & conn. cases 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. 22433 of 2018 PETITIONER: MALABAR FRESH HYPER MARKET NUTS STREET VATAKARA,KOZHIKODE-673101 REPRESENTED BY ITS MANAGING PARTNER MR. AHAMMED KOYA. BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR RESPONDENTS: 1 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM-695033, 2 THE STATE TAX OFFICER SGST DEPARTMENT,VATAKARA,KOZHIKODE-673101. ADDL. AG SRI.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).23950/2018, WP(C).23898/2018, WP(C).19611/2018, WP(C).24676/2018, WP(C).22900/2018, WP(C).23496/2018, WP(C).24646/2018, WP(C).21615/2018, WP(C).23136/2018, WP(C).24582/2018, WP(C).24456/2018, WP(C).24320/2018, WP(C).23944/2018, WP(C).23945/2018, WP(C).24292/2018, WP(C).23894/2018, WP(C).24070/2018, WP(C).19778/2018, WP(C).23818/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23818 of 2018 & conn. cases 6 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. 22900 of 2018 PETITIONER: KARTHIYANI LAKSHMAN CHIRANGARA HOUSE, PANELI P.O.,PERUMBAVOOR BY ADV. SMT.S.K.DEVI RESPONDENTS: 1 THE STATE TAX OFFICER KERALA STATE GOODS SERVICES TAX DEPARTMENT 1ST CIRCLE, MINI CIVIL STATION PERUMBAVOOR-683 542 2 THE SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001 3 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001 4 THE DISTRICT COLLECTOR ERNAKULAM-682 030 BY ADVS. SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.SREELAL WARRIER, Sr.SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG SRI.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).23950/2018, WP(C).23898/2018, WP(C).22433/2018, WP(C).19611/2018, WP(C).24676/2018, WP(C).23496/2018, WP(C).24646/2018, WP(C).21615/2018, WP(C).23136/2018, WP(C).24582/2018, WP(C).24456/2018, WP(C).24320/2018, WP(C).23944/2018, WP(C).23945/2018, WP(C).24292/2018, WP(C).23894/2018, WP(C).24070/2018, WP(C).19778/2018, WP(C).23818/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23818 of 2018 & conn. cases 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. 23136 of 2018 PETITIONER: NEW HAJIRA INDUSTRIES,MOOLIPPARAMBA, KOTHACHIRA PERINGODE-679 535,REPRESENTED BY ITS MANAGING PARTNER SRI. UMMER. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER PATTAMBI, PALAKKAD, 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. SRI.MANU.S, CGC ADDL. AG SRI.K.K. RAVINDRANATH SPL. G.P. SRI. C.E.UNNIKRISHNAN GP DR. THUSHARA JAMES ADDL.SOLICITOR GENERAL SRI.K.M. NATRAJ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23950/2018, WP(C).23898/2018, WP(C).22433/2018, WP(C).19611/2018, WP(C).24676/2018, WP(C).22900/2018, WP(C).23496/2018, WP(C).24646/2018, WP(C).21615/2018, WP(C).24582/2018, WP(C).24456/2018, WP(C).24320/2018, WP(C).23944/2018, WP(C).23945/2018, WP(C).24292/2018, WP(C).23894/2018, WP(C).24070/2018, WP(C).19778/2018, WP(C).23818/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23818 of 2018 & conn. cases 8 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. 23496 of 2018 PETITIONERS: BIJU P.THOMAS,PROPRIETOR, M/S.H & B SPICES, KUZHIKKATTUSSERY,THRISSUR DISTRICT. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER KERALA STATE GOODS AND SERVICE TAX DEPARTMENT,CHALAKUDY 680 307. 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 SRI.K.K. RAVINDRANATH SPL. G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ CGC SRI.JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23950/2018, WP(C).23898/2018, WP(C).22433/2018, WP(C).19611/2018, WP(C).24676/2018, WP(C).22900/2018, WP(C).24646/2018, WP(C).21615/2018, WP(C).23136/2018, WP(C).24582/2018, WP(C).24456/2018, WP(C).24320/2018, WP(C).23944/2018, WP(C).23945/2018, WP(C).24292/2018, WP(C).23894/2018, WP(C).24070/2018, WP(C).19778/2018, WP(C).23818/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23818 of 2018 & conn. cases 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. 23894 of 2018 PETITIONER: M/S. AZDA BAKERY VADAKKANCHERRY, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, SHAJI VARKEY. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT,ALATHUR-678 541. 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 SRI.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).23950/2018, WP(C).23898/2018, WP(C).22433/2018, WP(C).19611/2018, WP(C).24676/2018, WP(C).22900/2018, WP(C).23496/2018, WP(C).24646/2018, WP(C).21615/2018, WP(C).23136/2018, WP(C).24582/2018, WP(C).24456/2018, WP(C).24320/2018, WP(C).23944/2018, WP(C).23945/2018, WP(C).24292/2018, WP(C).24070/2018, WP(C).19778/2018, WP(C).23818/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23818 of 2018 & conn. cases 10 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. 23898 of 2018 PETITIONER: M/S. CUBE INDIA TRADING PVT. LTD NELLIKODE, CALICUT-673 016,REP. BY M.MUHAMMED FAISAL,CHIEF EXECUTIVE OFFICER. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: 1 THE INTELLIGENCE OFFICER (RAPID ACTION) COMMERCIAL TAXES, KOZHIKODE-673 006. 2 COMMERCIAL TAX OFFICER 2ND CIRCLE, KOZHIKODE-673002. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 4 SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 5 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVT. OF INDIA, NEW DELHI-110 001. BY ADVS. SRI.SREELAL WARRIER, Sr.SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG SRI.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).23950/2018, WP(C).22433/2018, WP(C).19611/2018, WP(C).24676/2018, WP(C).22900/2018, WP(C).23496/2018, WP(C).24646/2018, WP(C).21615/2018, WP(C).23136/2018, WP(C).24582/2018, WP(C).24456/2018, WP(C).24320/2018, WP(C).23944/2018, WP(C).23945/2018, WP(C).24292/2018, WP(C).23894/2018, WP(C).24070/2018, WP(C).19778/2018, WP(C).23818/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23818 of 2018 & conn. cases 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. 23944 of 2018 PETITIONER: M/S SIDRA WEDDING,PONNANI ROAD EDAPPAL, MALAPPURAM - 679576 REPRESENTED BY ITS MANAGING PARTNER,SHAMLIK.P.P. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT,PONNANI, MALAPPURAM DISTRICT- 679 577 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT,KARAMANA.P.O. THIRUVANANTHAPURAM DISTRICT- 695 001 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 BY ADVS. SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.SREELAL WARRIER, Sr.SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG SRI.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).23950/2018, WP(C).23898/2018, WP(C).22433/2018, WP(C).19611/2018, WP(C).24676/2018, WP(C).22900/2018, WP(C).23496/2018, WP(C).24646/2018, WP(C).21615/2018, WP(C).23136/2018, WP(C).24582/2018, WP(C).24456/2018, WP(C).24320/2018, WP(C).23945/2018, WP(C).24292/2018, WP(C).23894/2018, WP(C).24070/2018, WP(C).19778/2018, WP(C).23818/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23818 of 2018 & conn. cases 12 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. 23945 of 2018 PETITIONER: A.B.TRADE LINKS IRON BRIDGE, KOLLAM. PIN: 691009. REPRESENTED BY ITS AUTHORIZED SIGNATORY AUSTIN BENNAN. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 STATE TAX OFFICER,3RD CIRCLE, SGST DEPARTMENT BAPPUJI NAGAR,ASRAMOM, KOLLAM. PIN:682002. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK,NEW DELHI-110001 BY ADVS. ADDL. AG SRI.K.K. RAVINDRANATH SPL. G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ CGC SRI.JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23950/2018, WP(C).23898/2018, WP(C).22433/2018, WP(C).19611/2018, WP(C).24676/2018, WP(C).22900/2018, WP(C).23496/2018, WP(C).24646/2018, WP(C).21615/2018, WP(C).23136/2018, WP(C).24582/2018, WP(C).24456/2018, WP(C).24320/2018, WP(C).23944/2018, WP(C).24292/2018, WP(C).23894/2018, WP(C).24070/2018, WP(C).19778/2018, WP(C).23818/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23818 of 2018 & conn. cases 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. 23950 of 2018 PETITIONER: SANTHOSH MON,AGED 49 YEARS,S/O. P.K.GEORGE THEJUS SOLAR SYSTEMS,AVHS JUNCTION, THAZHAVA KOLLAM- 690 523 BY ADVS. SRI.P.B.SAHASRANAMAN SRI.T.S.HARIKUMAR RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER KARUNAGAPPALLY, KOLLAM- 690 518 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM- 695 001 3 SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM- 695 001 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE GOVERNMENT OF INDIA,NEW DELHI- 110 001 BY ADVS. ADDL. AG SRI.K.K. RAVINDRANATH SPL. G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ CGC SRI.JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23898/2018, WP(C).22433/2018, WP(C).19611/2018, WP(C).24676/2018, WP(C).22900/2018, WP(C).23496/2018, WP(C).24646/2018, WP(C).21615/2018, WP(C).23136/2018, WP(C).24582/2018, WP(C).24456/2018, WP(C).24320/2018, WP(C).23944/2018, WP(C).23945/2018, WP(C).24292/2018, WP(C).23894/2018, WP(C).24070/2018, WP(C).19778/2018, WP(C).23818/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23818 of 2018 & conn. cases 14 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. 24070 of 2018 PETITIONER: K.PADMANABHAN,PROPRIETOR,M/S.MODERN STEEL TECH,PARAL,KUTHUPARAMBA,KANNUR DISTRICT. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.K.SUNDAR SRI.V.SATHEESH (S-3495) RESPONDENTS: 1 STATE TAX OFFICER SGST DEPARTMENT,KUTHUPARAMBA,KANNUR DISTRICT. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER,KARAMANA.P.O,THIRUVANANTHAPURAM-695001. 3 THE SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE,MINISRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001. BY ADVS. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.SREELAL WARRIER, Sr.SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG SRI.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).23950/2018, WP(C).23898/2018, WP(C).22433/2018, WP(C).19611/2018, WP(C).24676/2018, WP(C).22900/2018, WP(C).23496/2018, WP(C).24646/2018, WP(C).21615/2018, WP(C).23136/2018, WP(C).24582/2018, WP(C).24456/2018, WP(C).24320/2018, WP(C).23944/2018, WP(C).23945/2018, WP(C).24292/2018, WP(C).23894/2018, WP(C).19778/2018, WP(C).23818/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23818 of 2018 & conn. cases 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. 24292 of 2018 PETITIONER: M/S.GOODWIN JEWELLERS PVT. LTD. KURUPPAM ROAD, THRISSUR, PIN 680 001,REPRESENTED BY ITS MANAGING DIRECTOR,SRI. SUDHEERKUMAR A.M. BY ADV. SRI.K.G.SOMANATH RESPONDENTS: 1 THE STATE TAX OFFICER IVTH CIRCLE, S.G.S.T DEPARTMENT,THRISSUR 680 004. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM 695 002. 3 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM 695 001. ADDL. AG SRI.K.K. RAVINDRANATH SPL. G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ CGC SRI.JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23950/2018, WP(C).23898/2018, WP(C).22433/2018, WP(C).19611/2018, WP(C).24676/2018, WP(C).22900/2018, WP(C).23496/2018, WP(C).24646/2018, WP(C).21615/2018, WP(C).23136/2018, WP(C).24582/2018, WP(C).24456/2018, WP(C).24320/2018, WP(C).23944/2018, WP(C).23945/2018, WP(C).23894/2018, WP(C).24070/2018, WP(C).19778/2018, WP(C).23818/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23818 of 2018 & conn. cases 16 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. 24320 of 2018 PETITIONER: MOHAMMED ANVAR.A AGED 45 YEARS, S/O.AHAMMED KABEER (LATE).PROPRIETOR, M/S.PANAKKAL CONSTRUCTIONS AND INTERIOR DESIGNERS, PRESENTLY AT SHA ARCADE, MAIN ROAD, ALATHUR - 678 641. BY ADVS. SRI.J.JULIAN XAVIER SRI.FIROZ K.ROBIN RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT,GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 STATE TAX OFFICER (INVESTIGATION BRANCH), STATE GST DEPARTMENT,KERALA, PALAKKAD - 678 001. 3 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. BY ADVS. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.SREELAL WARRIER, Sr.SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG SRI.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).23950/2018, WP(C).23898/2018, WP(C).22433/2018, WP(C).19611/2018, WP(C).24676/2018, WP(C).22900/2018, WP(C).23496/2018, WP(C).24646/2018, WP(C).21615/2018, WP(C).23136/2018, WP(C).24582/2018, WP(C).24456/2018, WP(C).23944/2018, WP(C).23945/2018, WP(C).24292/2018, WP(C).23894/2018, WP(C).24070/2018, WP(C).19778/2018, WP(C).23818/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23818 of 2018 & conn. cases 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. 24456 of 2018 PETITIONER: ASOKAN M.K.,MANAKKADAN HOUSE, NEAR KAPPELA,INCHANKUNDU, THRISSUR DISTRICT. BY ADVS. SRI.SOJAN MATHEW SRI.K.N.KRISHNAN NAMBOOTHIRI SRI.V.C.CHARLY RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001. 2 THE STATE TAX OFFICER (INTELLIGENCE OFFICER) SQUAD NO.III, DEPARTMENT OF GOODS AND SERVICES TAX,COMMERCIAL TAX COMPLEX, POOTHOLE THRISSUR-680 001. 3 DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX,COMMERCIAL TAX COMPLEX, POOTHOLE,THRISSUR-680 001. 4 UNION OF INDIA,REPRESENTED BY THE SECRETARY,DEPARTMENT OF REVENUE MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. ADDL. AG SRI.K.K. RAVINDRANATH SPL. G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ CGC SRI.JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23950/2018, WP(C).23898/2018, WP(C).22433/2018, WP(C).19611/2018, WP(C).24676/2018, WP(C).22900/2018, WP(C).23496/2018, WP(C).24646/2018, WP(C).21615/2018, WP(C).23136/2018, WP(C).24582/2018, WP(C).24320/2018, WP(C).23944/2018, WP(C).23945/2018, WP(C).24292/2018, WP(C).23894/2018, WP(C).24070/2018, WP(C).19778/2018, WP(C).23818/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23818 of 2018 & conn. cases 18 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. 24582 of 2018 PETITIONER: A.D.SHEEJAN, PROPRIETOR, M/S. HONEST BAKERY, VAYANASALA JUNCTION,CHEROOR, THRISSUR BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE INTELLIGENCE OFFICER SQUAD NO.IV, COMMERCIAL TAXES,COMMERCIAL TAX COMPLEX THRISSUR,680 004 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPRUAM 695001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY,FINANCE DEPARTMENT SECRETARIAT,THIRUVANANTHAPRAM 695001 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. ADDL. AG SRI.K.K. RAVINDRANATH SPL. G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ CGC SRI.JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23950/2018, WP(C).23898/2018, WP(C).22433/2018, WP(C).19611/2018, WP(C).24676/2018, WP(C).22900/2018, WP(C).23496/2018, WP(C).24646/2018, WP(C).21615/2018, WP(C).23136/2018, WP(C).24456/2018, WP(C).24320/2018, WP(C).23944/2018, WP(C).23945/2018, WP(C).24292/2018, WP(C).23894/2018, WP(C).24070/2018, WP(C).19778/2018, WP(C).23818/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23818 of 2018 & conn. cases 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. 24646 of 2018 PETITIONER: SUKUMARAN,PROPRIETOR, M/S.SREE GANESHA RUBBER PRODUCTS,MYLACHAL, KOOVAPPADY PERUMBAVOOR - 683 544. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: 1 THE STATE TAX OFFICER 1ST CIRCLE, STATE GST DEPARTMENT PERUMBAVOOR-691 591. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., 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. BY ADVS. ADDL. AG SRI.K.K. RAVINDRANATH SPL. G.P. SRI. C.E. UNNIKRISHNAN GP DR. THUSHARA JAMES SRI.SREELAL WARRIER, Sr.SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23950/2018, WP(C).23898/2018, WP(C).22433/2018, WP(C).19611/2018, WP(C).24676/2018, WP(C).22900/2018, WP(C).23496/2018, WP(C).21615/2018, WP(C).23136/2018, WP(C).24582/2018, WP(C).24456/2018, WP(C).24320/2018, WP(C).23944/2018, WP(C).23945/2018, WP(C).24292/2018, WP(C).23894/2018, WP(C).24070/2018, WP(C).19778/2018, WP(C).23818/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23818 of 2018 & conn. cases 20 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. 24676 of 2018 PETITIONER: M/S. K.P. CARS PRIVATE LIMITED SUIT NO.205, 2ND FLOOR, PIONEER TOWERS,SHANMUGHAM ROAD, ERNAKULAM - 682 031 REPRESENTEDBY ITS MANAGING DIRECTOR BHARATH K PATEL. BY ADVS. SRI.JOLLY JOHN SMT.LIZA MEGHAN CYRIAC RESPONDENTS: 1 STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 ASSISTANT COMMISSIONER SPECIAL CIRCLE III COMMERCIAL TAXES COMPLEX, MAHATMA GANDHI ROAD,THEVARA JUNCTION, THEVARA, PERUMANOOR, KOCHI,KERALA - 682 015. 3 AUTHORISED RECOVERY OFFICER INSPECTING ASSISTANT OFFICER, COMMERCIAL TAXES COMPLEX, MAHATMA GANDHI ROAD,THEVARA JUNCTION, THEVARA, PERUMANOOR, KOCHI,KERALA - 682 015. BY ADVS. ADDL. AG SRI.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).23950/2018, WP(C).23898/2018, WP(C).22433/2018, WP(C).19611/2018, WP(C).22900/2018, WP(C).23496/2018, WP(C).24646/2018, WP(C).21615/2018, WP(C).23136/2018, WP(C).24582/2018, WP(C).24456/2018, WP(C).24320/2018, WP(C).23944/2018, WP(C).23945/2018, WP(C).24292/2018, WP(C).23894/2018, WP(C).24070/2018, WP(C).19778/2018, WP(C).23818/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 23818 of 2018 & conn. cases 21

JUDGMENT 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 APPENDIX OF WP(C) 23818/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF NOTICE DATED 26.05.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2016-17. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018. RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE APPENDIX OF WP(C) 19611/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF ORDER IN W.P(C) NO. 11335/18 OF THIS HON'BLE COURT. RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE APPENDIX OF WP(C) 19778/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32061479354/2015-16 DATED 01.01.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P1(A)OF THE ASSESSMENT ORDER NO.32061479354/2016-17 DATED 12.03.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P1(B)OF THE PRE ASSESSMENT NOTICE NO.32061479354/2017-18 DATED 15.03.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.11335/2018 DATED 04.04.2018. RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE APPENDIX OF WP(C) 21615/2018 PETITIONER'S EXHIBITS: EXT.P1 COPY OF ANNUAL RETURN FOR THE YEAR 2016-17 EXT.P2 COPY OF NOTICE DATED 25/04/2018 ISSUED BY THE 1ST RESPONDENT U/S 25 OF THE ACT FOR THE YEAR 2016-17. EXT.P3 COPY OF INTERIM ORDER DATED 13/04/2018 ISSUED BY THIS HONOURABLE COURT IN WPC. 13552/2018. RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE APPENDIX OF WP(C) 22433/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER U/S. 25(1) DATED 30-01-2017 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P(A)OF THE DEMAND NOTICE DATED 12-12-2017 ISSUED BY THE 2ND RESPONDENT ALONG WITH THE ASSESSMENT ORDER FOR THE YEAR 2016-17. EXHIBIT P2OF THE ORDER DATED 04-04-2018 OF THE HON'BLE HIGH COURT IN WPC NO.11335 OF 2018. RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE APPENDIX OF WP(C) 22900/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ORDER NO.A-780/2017 DATED 22-12-2017 EXHIBIT P2OF NOTICE RRC NO.2018/5292/07 DATED 27-4- 2018 RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE APPENDIX OF WP(C) 23136/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2016-17 DATED 12.06.2017. EXHIBIT P2 COPY OF NOTICE DATED 06.06.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P[C]NO.13552 OF 2018. RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE APPENDIX OF WP(C) 23496/2018 PETITIONER'S EXHIBITS: EXHIBIT-P1:OF THE ASSESSMENT ORDER NO.32080842303/2016-17 DATED 20.6.2018. RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE APPENDIX OF WP(C) 23894/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 13.06.2018. EXHIBIT P2 COPY OF ORDER IN W.P[C]NO.14383/18 OF THIS HON'BLE COURT DATED 27.04.2018. RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE APPENDIX OF WP(C) 23898/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 PHOTOCOPY OF ORDER IN W.P[C]NO.11335 OF 2018 DATED 04.04.2018. EXHIBIT P2 PHOTOCOPY OF PENALTY ORDER U/S 47(6) DATED 31.08.2017. EXHIBIT P3 PHOTOCOPY OF PENALTY ORDERS U/S 47(6) DATED 31.08.2017. EXHIBIT P4 PHOTOCOPY OF PENALTY ORDERS U/S 47(6) DATED 27.10.2017. EXHIBIT P5 PHOTOCOPY OF ASSESSMENT ORDER U/S 25[1] FOR 2015-16 DATED 30.11.2017. RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE APPENDIX OF WP(C) 23944/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO 32100866289/2016-17 DATED 28.5.2018 RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE APPENDIX OF WP(C) 23945/2018 PETITIONER'S EXHIBITS: EXHIBIT P1: COPY OF THE RETURN FILED FOR THE MONTH OF JUNE, 2017. EXHIBIT P2: COPY OF ORDER DATED 23.04.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE MONTH OF JUNE, 2017. EXHIBIT P3: COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C)NO.13552 OF 2018. RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE APPENDIX OF WP(C) 23950/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 THE TRUE PHOTOSTAT COPY OF THE ASSESSMENT ORDER OF THE PETITIONER FOR THE MONTH JUNE 2016 VIDES ORDER NO 32020920415/2016-17(JUNE 2016) DATED 23.11.2017 EXHIBIT P2 THE TRUE PHOTOSTAT COPY OF THE PENALTY ORDER OF THE PETITIONER UNDER SECTION 67(1) OF THE KERALA VALUE ADDED TAX ACT VIDES ORDER NO 32020920415/2016- 17 (JUNE2016) DATED 23.11.2017 EXHIBIT P3 THE TRUE PHOTOSTAT COPY OF THE ASSESSMENT ORDER OF THE PETITIONER FOR THE MONTH JULY 2016 VIDES ORDER NO 32020920415/2016-17 DATED 23.11.2017 EXHIBIT P4 THE TRUE PHOTOSTAT COPY OF THE PENALTY ORDER OF THE PETITIONER UNDER SECTION 67(1) OF THE KERALA VALUE ADDED TAX ACT VIDES ORDER NO 32020920415/2016- 17 DATED 23.11.2017 EXHIBIT P5 THE TRUE PHOTOSTAT COPY OF THE ORDER DATED 4.4.2018 IN WPC NO 11335/2018 RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE APPENDIX OF WP(C) 24070/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE C0PY OF THE ASSESSMENT ORDER NO.32121012609/2016-17 DATED 30.12.2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C)NO.11335/2018 DATED 04.04.2018. RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE APPENDIX OF WP(C) 24292/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE SHOW CAUSE NOTICE DTD 08-05-2018 ISSUED BY THE FIRST RESPONDENT U/S. 66 OF THE KVAT ACT FOR THE YEARS 2016-17 EXHIBIT P2OF THE REPLY FIELD AGAINST EXT.P1 NOTICE DATED 10-05-2018. EXHIBIT P3OF THE PROCEEDINGS OF ASSESSMENT DATED 27-06-2018 U/S. 66 WITH DEMAND NOTICE PASSED FOR 2016-

17.

RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE APPENDIX OF WP(C) 24320/2018 PETITIONER'S EXHIBITS: EXHIBIT P1:OF THE NOTICE DATED 07/07/2018 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE APPENDIX OF WP(C) 24456/2018 PETITIONER'S EXHIBITS: EXHIBIT P1:OF THE SHOP INSPECTION REPORT DATED 22-2- 2017 OF THE 2ND RESPONDENT. EXHIBIT P2 :OF THE PENALTY ORDER DATED 23-5-2018 ISSUED BY THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE APPENDIX OF WP(C) 24582/2018 PETITIONER'S EXHIBITS: EXHIBIT P1:OF HE PENALTY ORDER NO.ITC IV /08/2017-18 (2016-2017 DATED 18--6-2018 RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE APPENDIX OF WP(C) 24646/2018 PETITIONER'S EXHIBITS: EXHIBIT P1:OF THE ASSESSMENT ORDER NO.32151275515/2016-17 DATED 18/06/2018 FOR THE YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2:OF THE CONSTITUTIONAL [101ST AMENDMENT] ACT 2016 EXHIBIT P3:OF THE UNION LIST (LIST I) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P4:OF THE STATE LIST [LIST II] TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA EXHIBIT P5:OF THE NOTIFICATION NO.SO 2986[E] DATED 16/09/2016 ISSUED BY THE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA. EXHIBIT P6:OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN WPC.NO.11335/2018 DATED 04/04/2018 RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE APPENDIX OF WP(C) 24676/2018 PETITIONER'S EXHIBITS: EXHIBIT P1. THEOF THE NOTICE NO.32070438628 DATED 25.10.2017 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2. THE REPLY DATED 28.11.2017 FILED BY THE PETITIONER TO EXHIBIT P1 NOTICE. EXHIBIT P3. THEOF THE DEALER INFORMATION ISSUED BY THE MANUFACTURER, AUDI INDIA TO THE PETITIONER FOR THE YEAR 2015 JANUARY TO DECEMBER. EXHIBIT P4. THEOF THE REPRESENTATIVE SAMPLES OF THE CREDIT NOTES ISSUED BY THE MANUFACTURER VOLKSWAGEN GROUP SALES INDIA PRIVATE LIMITED TO THE PETITIONER DURING THE PERIOD 2015. EXHIBIT P5. THEOF THE DETAILS OF THE LABOUR REGISTER TO SUBSTANTIATE THE POINT NO.1 OF THE EXHIBIT P1 NOTICE. EXHIBIT P6. THEOF THE ORDER NO.32070438628 DATED 07- 12-2017 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P7. THEOF THE NOTICE ON DEMAND NO.106/17-18 DATED 07-12-2017 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P8. THEOF THE DEMAND NOTICE UNDER SECTION 7 OF REVENUE RECOVERY ACT DATED 05.03.2018. RESPONDENTS' EXHIBITS NIL //// P.A. TO JUDGE

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.