BharatTaxGST

R.J.Paul vs. The Commercial Tax Officer

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WP(C)/22129/2018HC KeralaGSTCNR KLHC01053716201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU45 pages
For Petitioner: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E., UNNIKRISHNAN., GP DR. THUSHARA JAMESFor Respondent: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E., UNNIKRISHNAN., GP DR. THUSHARA JAMES

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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. 21928 of 2018 PETITIONER: P.P.MUHAMMAD MUSTHAFA, AGED 47 YEARS, S/O KUNHAVA, PARTNER, PPK TRADE CENTRE,KOPPAM, PALAKKAD DISTRICT. BY ADV. SRI.JACOB SEBASTIAN RESPONDENTS: 1 STATE OF KERALA & BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, TRIVANDRUM- 695 001. 2 THE STATE TAX OFFICER, STATE TAX OFFICE, PATTAMBI, PALAKKAD DISTRICT- 679 303 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM- 695 001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI- 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER,CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14921/2018, WP(C).21264/2018, WP(C).21661/2018, WP(C).21929/2018, WP(C).21930/2018, WP(C).22061/2018, WP(C).22125/2018, WP(C).22129/2018, WP(C).22330/2018, WP(C).22463/2018, WP(C).22464/2018, WP(C).22528/2018, WP(C).22724/2018, WP(C).22725/2018, WP(C).22925/2018, WP(C).23121/2018, WP(C).23413/2018, WP(C).23527/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C).No. 21928 of 2018 AND 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. 14921 of 2018 PETITIONER: MARTIN DEVASSY, AGED 49 YEARS, CARRYING ON BUSINESS IN THE NAME AND STYLE AS KACHAPPILLY KARINGAL QUARRY,1/192, MAMPRA, KARUKUTTY, ERNAKULAM DISTRICT BY ADVS. SRI.SAJI MATHEW SMT.NEETHU REGHUKUMAR SRI.DENU JOSEPH RESPONDENTS: 1 THE STATE TAX OFFICER,SGST OFFICE, ANGAMALY,ERNAKULAM DISTRICT, PIN- 683 572 2 THE ASSISTANT COMMISSIONER OF STATE TAXES, SGST DEPARTMENT, MATTANCHERRY, ERNAKULAM DISTRICT, PIN- 682 005 3 THE COMMISSIONER OF SALES TAXES,TAX TOWER, KILLIPPALAM,KARAMANA.P.O. THIRUVANANTHAPURAM- 695 002 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).22724/2018, WP(C).22464/2018, WP(C).22463/2018, WP(C).22061/2018, WP(C).21661/2018, WP(C).21264/2018, WP(C).22925/2018, WP(C).22725/2018, WP(C).23121/2018, WP(C).22125/2018, WP(C).23527/2018, WP(C).22330/2018, WP(C).22528/2018, WP(C).22129/2018, WP(C).21930/2018, WP(C).23413/2018, WP(C).21929/2018, WP(C).21928/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 3 WP(C).No. 21928 of 2018 AND 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. 21264 of 2018 PETITIONER: K.V.MANIKANDAN, AGED 54 YEARS, S/O.VELAYUDHAN EZHUTHASSAN, PROPRIETOR, ANJALI HOME APPLIANCES, MAIN ROAD, NENMARA, PALAKKAD. BY ADV. SRI.JACOB SEBASTIAN RESPONDENTS: 1 STATE OF KERALA & BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, TRIVANDRUM-695001. 2 THE STATE TAX OFFICER, STATE GST DEPARTMENT CHITTUR, PALAKKAD DISTRICT, PIN-678101. 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS, SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22724/2018, WP(C).22464/2018, WP(C).22463/2018, WP(C).22061/2018, WP(C).21661/2018, WP(C).22925/2018, WP(C).22725/2018, WP(C).23121/2018, WP(C).22125/2018, WP(C).23527/2018, WP(C).22330/2018, WP(C).22528/2018, WP(C).14921/2018, WP(C).22129/2018, WP(C).21930/2018, WP(C).23413/2018, WP(C).21929/2018, WP(C).21928/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 4 WP(C).No. 21928 of 2018 AND 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. 21661 of 2018 PETITIONER: MOLLY GEORGE, PROPRIETRESS, GEO TRADERS, PDDP OLD BUILDING,MAROTTICHODU, KALADY, ERNAKULAM, PIN 683574. BY ADVS. SRI.K.N.SREEKUMARAN SRI.JOEMON SEBASTIAN SRI.P.C.JOSEPH(CASPER) RESPONDENTS: 1 STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT, MATTANCHERRY AT ALUVA 683301. 2 COMMISSIONER OF STATE TAXES,TAX TOWER, KARAMANA,THIRUVANANTHAPURAM 695 002. 3 STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM 695 002. 4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY IT'S CHAIRMAN,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI 110001 5 UNION OF INDIA, REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI 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., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS, SMT.A.SREEKALA, SC, CENTRAL BOARD OF EXCISE & CUSTOMS. 5 WP(C).No. 21928 of 2018 AND CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22724/2018, WP(C).22464/2018, WP(C).22463/2018, WP(C).22061/2018, WP(C).21264/2018, WP(C).22925/2018, WP(C).22725/2018, WP(C).23121/2018, WP(C).22125/2018, WP(C).23527/2018, WP(C).22330/2018, WP(C).22528/2018, WP(C).14921/2018, WP(C).22129/2018, WP(C).21930/2018, WP(C).23413/2018, WP(C).21929/2018, WP(C).21928/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 6 WP(C).No. 21928 of 2018 AND 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. 21929 of 2018 PETITIONER: K.M.K. UMMER, AGED 61 YEARS, S/O KUNNUMPURATH MOHAMED KUTTY(LATE),PROPRIETOR, UP ASSOCIATES, PATTAMBI, PALAKKAD- 679 303. BY ADV. SRI.JACOB SEBASTIAN RESPONDENTS: 1 STATE OF KERALA, DEPARTMENT OF TAXES, SECRETARIAT, TRIVANDRUM-695 001. 2 THE STATE TAX OFFICER,STATE TAX OFFICE, PATTAMBI, PALAKKAD DISTRICT- 679 303 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, 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 K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS, SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22724/2018, WP(C).22464/2018, WP(C).22463/2018, WP(C).22061/2018, WP(C).21661/2018, WP(C).21264/2018, WP(C).22925/2018, WP(C).22725/2018, WP(C).23121/2018, WP(C).22125/2018, WP(C).23527/2018, WP(C).22330/2018, WP(C).22528/2018, WP(C).14921/2018, WP(C).22129/2018, WP(C).21930/2018, WP(C).23413/2018, WP(C).21928/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 7 WP(C).No. 21928 of 2018 AND 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. 21930 of 2018 PETITIONER: MARIAMMA DEVASSIKUTTY, AGED 66 YEARS, PROPRIETRESS, M/S.HOME MOTHER PRODUCTS, KALPURASSERY HOUSE, KOOVAPPADY, PERUMBAVOOR. BY ADVS. SRI.C.K.THANU PILLAI SMT.ASHA V.S.NAIR SRI.T.K.SHAIJ RAJ RESPONDENTS: 1 STATE TAX OFFICER, FIRST CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, PERUMBAVOOR-683 542. 2 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK,CENTRAL SECRETARIAT, NEW DELHI-110001. 4 THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA-686 661. 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).22724/2018, WP(C).22464/2018, WP(C).22463/2018, WP(C).22061/2018, WP(C).21661/2018, WP(C).21264/2018, WP(C).22925/2018, WP(C).22725/2018, WP(C).23121/2018, WP(C).22125/2018, WP(C).23527/2018, WP(C).22330/2018, WP(C).22528/2018, WP(C).14921/2018, WP(C).22129/2018, WP(C).23413/2018, WP(C).21929/2018, WP(C).21928/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 8 WP(C).No. 21928 of 2018 AND 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. 22061 of 2018 PETITIONER: ABDUL JABBAR E.P., AGED 39 YEARS, S/O. AHAMMAD KABEER E.P., MANAGING PARTNER, KUDUMBINI SUPER MARKET, MELE PATTAMBI P.O., PATTAMBI, PALAKKAD. BY ADVS.SRI.JACOB SEBASTIAN SMT.ANU JACOB SRI.K.V.WINSTON RESPONDENT/S: 1 STATE OF KERALA & BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, TRIVANDRUM - 695 001. 2 THE STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, PATTAMBI, PALAKKAD - 679 303. 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, 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 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 & CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22724/2018, WP(C).22464/2018, WP(C).22463/2018, WP(C).21661/2018, WP(C).21264/2018, WP(C).22925/2018, WP(C).22725/2018, WP(C).23121/2018, WP(C).22125/2018, WP(C).23527/2018, WP(C).22330/2018, WP(C).22528/2018, WP(C).14921/2018, WP(C).22129/2018, WP(C).21930/2018, WP(C).23413/2018, WP(C).21929/2018, WP(C).21928/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 9 WP(C).No. 21928 of 2018 AND 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. 22125 of 2018 PETITIONER: HAMSA. A, AGED 62 YEARS, M/S. MARK FITTINGS, PUNAKKANNOOR, ALUMOODU, KOLLAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, KERALA GOODS & SERVICES TAX DEPARTMENT, MINI CIVIL STATION, KUNDARA - 691 501. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22724/2018, WP(C).22464/2018, WP(C).22463/2018, WP(C).22061/2018, WP(C).21661/2018, WP(C).21264/2018, WP(C).22925/2018, WP(C).22725/2018, WP(C).23121/2018, WP(C).23527/2018, WP(C).22330/2018, WP(C).22528/2018, WP(C).14921/2018, WP(C).22129/2018, WP(C).21930/2018, WP(C).23413/2018, WP(C).21929/2018, WP(C).21928/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 10 WP(C).No. 21928 of 2018 AND 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. 22129 of 2018 PETITIONER: R.J.PAUL, AGED 54 YEARS, M/S.JOSHMI TRADERS, RICE BAZAR, THRISSUR BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, FIRST CIRCLE, COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR - 680 004. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM -695 001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22724/2018, WP(C).22464/2018, WP(C).22463/2018, WP(C).22061/2018, WP(C).21661/2018, WP(C).21264/2018, WP(C).22925/2018, WP(C).22725/2018, WP(C).23121/2018, WP(C).22125/2018, WP(C).23527/2018, WP(C).22330/2018, WP(C).22528/2018, WP(C).14921/2018, WP(C).21930/2018, WP(C).23413/2018, WP(C).21929/2018, WP(C).21928/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 11 WP(C).No. 21928 of 2018 AND 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. 22330 of 2018 PETITIONER: K.P. TITTU, AGED 46 YEARS, PROPRIETOR,M/S. SANKARAVILASAM HARDWARE, CHULLIMANNOOR, NEDUMANGAD,PIN-695541. BY ADVS. SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR RESPONDENTS: 1 STATE TAX 0FFICER (WORKS CONTRACT), STATE G S T DEPARTMENT, THIRUVANANTHAPURAM, PIN-695002. 2 THE COMMISSIONER, STATE GST DEPARTMENT, THIRUVANANTHAPURAM,PIN-695002. 3 STATE OF KERALA, REPRESENTED BY SECRETARY(TAXES), THIRUVANANTHAPURAM-PIN-695001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-PIN-110001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22724/2018, WP(C).22464/2018, WP(C).22463/2018, WP(C).22061/2018, WP(C).21661/2018, WP(C).21264/2018, WP(C).22925/2018, WP(C).22725/2018, WP(C).23121/2018, WP(C).22125/2018, WP(C).23527/2018, WP(C).22528/2018, WP(C).14921/2018, WP(C).22129/2018, WP(C).21930/2018, WP(C).23413/2018, WP(C).21929/2018, WP(C).21928/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 12 WP(C).No. 21928 of 2018 AND 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. 22463 of 2018 PETITIONER: GRAND MOTORS SALES AND SERVICES (P) LTD., SARASWATHY BUILDING, KARAMANA,THIRUVANANTHAPURAM, REPRESENTED BY ITS AUTHORISED SIGNATORY DINESH KUMAR T. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENTS: 1 ASSISTANT COMMISSIONER, SPECIAL CIRCLE, STATE GOODS & SERVICES TAX, THIRUVANANTHAPURAM -695002. 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM -695 001. 3 THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY,SECRETARIAT, THIRUVANANTHAPURAM -695 001. 4 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM 695001. 5 UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. 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. 13 WP(C).No. 21928 of 2018 AND CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22724/2018, WP(C).22464/2018, WP(C).22061/2018, WP(C).21661/2018, WP(C).21264/2018, WP(C).22925/2018, WP(C).22725/2018, WP(C).23121/2018, WP(C).22125/2018, WP(C).23527/2018, WP(C).22330/2018, WP(C).22528/2018, WP(C).14921/2018, WP(C).22129/2018, WP(C).21930/2018, WP(C).23413/2018, WP(C).21929/2018, WP(C).21928/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 14 WP(C).No. 21928 of 2018 AND 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. 22464 of 2018 PETITIONER: RAVEENDRAKUMAR, AGED 54, PROPRIETOR, BANGALORE GRANITE COMPANY,PONGUMOODU, NEYYATTINKARA, THIRUVANANTHAPURAM. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (SPECIAL CIRCLE), STATE GOODS AND SERVICE TAX, THIRUVANANTHAPURAM- 695002. 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEKPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM -695 001. 3 THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY,SECRETARIAT, THIRUVANANTHAPURAM -695001. 4 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM 695001. 5 UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-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. 15 WP(C).No. 21928 of 2018 AND CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22724/2018, WP(C).22463/2018, WP(C).22061/2018, WP(C).21661/2018, WP(C).21264/2018, WP(C).22925/2018, WP(C).22725/2018, WP(C).23121/2018, WP(C).22125/2018, WP(C).23527/2018, WP(C).22330/2018, WP(C).22528/2018, WP(C).14921/2018, WP(C).22129/2018, WP(C).21930/2018, WP(C).23413/2018, WP(C).21929/2018, WP(C).21928/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 16 WP(C).No. 21928 of 2018 AND 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. 22528 of 2018 PETITIONER: JAYAKUMAR A, AGED 54 YEARS, PROPRIETOR,M/S. THALAM FASHION JEWELLERY, MANGALAPURAM ROAD, POTHENCODE,THIRUVANANTHAPURAM BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, THIRUVANANTHAPURAM, FIRST CIRCLE, 4TH FLOOR,TAX TOWER, KARAMANA, THIRUVANANTHAPURAM -695 002. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM- 695001. 3 SECRETARY,TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIATE, THIRUVANANTHAPURAM- 695 001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22724/2018, WP(C).22464/2018, WP(C).22463/2018, WP(C).22061/2018, WP(C).21661/2018, WP(C).21264/2018, WP(C).22925/2018, WP(C).22725/2018, WP(C).23121/2018, WP(C).22125/2018, WP(C).23527/2018, WP(C).22330/2018, WP(C).14921/2018, WP(C).22129/2018, WP(C).21930/2018, WP(C).23413/2018, WP(C).21929/2018, WP(C).21928/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 17 WP(C).No. 21928 of 2018 AND 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. 22724 of 2018 PETITIONER: BIJU GEORGE, AGED 43 YEARS, PROPRIETOR, T.C.SANITARYWARES, 32/633C, ST.VINCENT DE PAUL CONVENT ROAD, PALARIVATTOM, KOCHI - 682 025. BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 INTELLIGENCE OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, SQUAD NO. II, ERNAKULAM, KOCHI - 682 015. 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002. 3 STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 002. 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).22464/2018, WP(C).22463/2018, WP(C).22061/2018, WP(C).21661/2018, WP(C).21264/2018, WP(C).22925/2018, WP(C).22725/2018, WP(C).23121/2018, WP(C).22125/2018, WP(C).23527/2018, WP(C).22330/2018, WP(C).22528/2018, WP(C).14921/2018, WP(C).22129/2018, WP(C).21930/2018, WP(C).23413/2018, WP(C).21929/2018, WP(C).21928/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 18 WP(C).No. 21928 of 2018 AND 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. 22725 of 2018 PETITIONERS: REMASHRI S KUMAR, AGED 58 YEARS, PROPRIETRESS, HOTEL SEA FACE,KOVALAM, THIRUVANANTHAPURAM. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENTS: 1 STATE TAX OFFICER (INVESTIGATION BRANCH) I, STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, OFFICE OF THE INTELLIGENCE OFFICER, COMMERCIAL TAXES, 5TH FLOOR, TAX TOWERS, KARAMANA P.O., THIRUVANANTHAPURAM-695 001 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM-695 001 3 DEPUTY COMMISSIONER OF STATE TAX (APPEALS), THIRUVANANTHAPURAM-695 001 4 INTELLIGENCE OFFICER (INVESTIGATION BRANCH)I OFFICE OF THE INTELLIGENCE OFFICER, COMMERCIAL TAXES, 5TH FLOOR, TAX TOWERS, KARAMANA P.O., THIRUVANANTHAPURAM-695 001 5 THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT,THIRUVANANTHAPURAM-695 001 6 SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001, 7 UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. 19 WP(C).No. 21928 of 2018 AND CON. CASES 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, SMT.C.G.PREETHA, CGC. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22724/2018, WP(C).22464/2018, WP(C).22463/2018, WP(C).22061/2018, WP(C).21661/2018, WP(C).21264/2018, WP(C).22925/2018, WP(C).23121/2018, WP(C).22125/2018, WP(C).23527/2018, WP(C).22330/2018, WP(C).22528/2018, WP(C).14921/2018, WP(C).22129/2018, WP(C).21930/2018, WP(C).23413/2018, WP(C).21929/2018, WP(C).21928/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 20 WP(C).No. 21928 of 2018 AND 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. 22925 of 2018 PETITIONER: M/S. EVM PREMIUM CARS INDIA PVT. LTD., BUILDING NO.2/278 (1), NH-47, BYEPASS,NEAR KUNDANOOR JUNCTION, MARADU,KOCHI - 682 304, REPRESENTED BY MANAGING DIRECTOR SRI. SABU JOHNY. BY ADVS. SRI.VIJAYAN. K.U. SRI.K.V.VIMAL RESPONDENTS: 1 ASSISTANT COMMISSIONER (ASSMT), SGST DEPARTMENT SPECIAL CIRCLE – III, ERNAKULAM, KOCHI - 682 015. 2 STATE OF KERALA, REP. BY SECRETARY TO GOVERNMENT, SGST DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22724/2018, WP(C).22464/2018, WP(C).22463/2018, WP(C).22061/2018, WP(C).21661/2018, WP(C).21264/2018, WP(C).22725/2018, WP(C).23121/2018, WP(C).22125/2018, WP(C).23527/2018, WP(C).22330/2018, WP(C).22528/2018, WP(C).14921/2018, WP(C).22129/2018, WP(C).21930/2018, WP(C).23413/2018, WP(C).21929/2018, WP(C).21928/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 21 WP(C).No. 21928 of 2018 AND 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. 23121 of 2018 PETITIONER: MUNEER AHAMMED, PROPRIETOR,DHARULRAHMATH,PADA NORTH,KARUNAGAPPALLY,KOLLAM DISTRICT. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENTS: 1 STATE TAX OFFICER -II (WORKS CONTRACT), SGST DEPARTMENT,ASRAMOM,KOLLAM-691002. 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 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, SRI.MANU.S, CGC. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22724/2018, WP(C).22464/2018, WP(C).22463/2018, WP(C).22061/2018, WP(C).21661/2018, WP(C).21264/2018, WP(C).22925/2018, WP(C).22725/2018, WP(C).22125/2018, WP(C).23527/2018, WP(C).22330/2018, WP(C).22528/2018, WP(C).14921/2018, WP(C).22129/2018, WP(C).21930/2018, WP(C).23413/2018, WP(C).21929/2018, WP(C).21928/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 22 WP(C).No. 21928 of 2018 AND 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. 23413 of 2018 PETITIONER: K.MURALEEDHARAN, AGED 57 YEARS, CONTRACTOR,14/299, KADAMBOTHIL HOUSE,CHERAYA, KONGAD, PALAKKAD BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER (WC), STATE GOODS & SERVICES TAX DEPARTMENT, PALAKKAD-678 001. 2 TEH COMMISSIONER, STATE GOODS & SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 SECRETARY, TAXES DEPARTMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695 001 BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22724/2018, WP(C).22464/2018, WP(C).22463/2018, WP(C).22061/2018, WP(C).21661/2018, WP(C).21264/2018, WP(C).22925/2018, WP(C).22725/2018, WP(C).23121/2018, WP(C).22125/2018, WP(C).23527/2018, WP(C).22330/2018, WP(C).22528/2018, WP(C).14921/2018, WP(C).22129/2018, WP(C).21930/2018, WP(C).21929/2018, WP(C).21928/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 23 WP(C).No. 21928 of 2018 AND 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. 23527 of 2018 PETITIONER: M/S.SWEET LAND, REPRESENTED BY MC.PRATHEESH KUMAR,MANAGING PARTNER, CC. 40/3536, JEWS STREET, BROADWAY, ERNAKULAM 682018 BY ADV. SRI.M.K.SUBHAKARAN RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, RANGE II, ERNAKULAM 682 018. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KARMANA, THIRUVANANTHAPURAM, 695002 3 THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM -695001. 4 THE CENTRAL BOARD OF THE INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, 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 -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., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS, SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS. 24 WP(C).No. 21928 of 2018 AND CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22724/2018, WP(C).22464/2018, WP(C).22463/2018, WP(C).22061/2018, WP(C).21661/2018, WP(C).21264/2018, WP(C).22925/2018, WP(C).22725/2018, WP(C).23121/2018, WP(C).22125/2018, WP(C).22330/2018, WP(C).22528/2018, WP(C).14921/2018, WP(C).22129/2018, WP(C).21930/2018, WP(C).23413/2018, WP(C).21929/2018, WP(C).21928/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 25 WP(C).No. 21928 of 2018 AND CON. CASES

JUDGMENT [ WP(C) 21928/2018,WP(C).14921/2018,WP(C).21264/2018 ,WP(C).21661/2018 ,WP(C).21929/2018,WP(C).21930/2018 ,WP(C).22061/2018 ,WP(C).22125/2018,WP(C).22129/2018 ,WP(C).22330/2018 ,WP(C).22463/2018,WP(C).22464/2018 ,WP(C).22528/2018 ,WP(C).22724/2018,WP(C).22725/2018 ,WP(C).22925/2018 ,WP(C).23121/2018,WP(C).23413/2018 ,WP(C).23527/2018 ] In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken.

2.

All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P.(C) No.11335 of 2018 and connected cases. I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above. DAMA SESHADRI NAIDU JUDGE AV APPENDIX OF WP(C) 21928/2018 PETITIONER'S/S EXHIBITS: EXHIBITP1 AOF THE NOTICE DATED DECEMBER 20, 2017 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25 (1) OF THE KVAT ACT. EXHIBIT P2 AOF THE ORDER DATED JANUARY 16, 2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT.

APPENDIX OF WP(C) 14921/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE PERTAINING TO THE FINANCIAL YEAR 2012-13 ISSUED BY 1ST RESPONDENT DATED 11.12.2017 EXHIBIT P2OF THE NOTICE PERTAINING TO THE FINANCIAL YEAR 2013-14 ISSUED BY 1ST RESPONDENT DATED 11.12.2017 EXHIBIT P3OF THE NOTICE PERTAINING TO THE FINANCIAL YEAR 2014-15 ISSUED BY 1ST RESPONDENT DATED 11.12.2017 EXHIBIT P4OF THE NOTICE PERTAINING TO THE FINANCIAL YEAR 2015-16 ISSUED BY 1ST RESPONDENT DATED 11.12.2017 EXHIBIT P5OF THE NOTICE PERTAINING TO THE FINANCIAL YEAR 2016-17 ISSUED BY 1ST RESPONDENT DATED 11.12.2017 EXHIBIT P6 TYPED COPY OF THE NOTIFICATION DATED 16.9.2016 APPENDIX OF WP(C) 21264/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ORDER OF ASSESSMENT DATED MAY 25, 2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT.

APPENDIX OF WP(C) 21661/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO. 32150858488/2012-13 DATED 8-6-2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF THE ORDER IN W.P.(C) 11335/2018 OF THIS HON'BLE COURT.

APPENDIX OF WP(C) 21929/2018 PETITIONER'S/S EXHIBITS: EXHIBITP1 AOF THE ORDER OF ASSESSMENT DATED JUNE 6,2018 ISSUED BY THE 2ND RESPONDENT APPENDIX OF WP(C) 21930/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF ORDER NO.32151254444/13-14 DATED 22.1.2018 ISSUED BY THE IST RESPONDENT. EXHIBIT P2:OF NOTICE NO.24/2018-19/DATED 16.5.2018 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P3:OF ORDER IN WPC NO.11335 OF 2018 DATED 4.4.2018. APPENDIX OF WP(C) 22061/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE NOTICE DATED MAY 24, 2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25 (1) OF THE KVAT ACT.

APPENDIX OF WP(C) 22125/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P2 COPY OF ORDER IN W.P.(C) NO. 14383/18 OF THIS HON'BLE COURT.

APPENDIX OF WP(C) 22129/2018 PETITIONER'S/S EXHIBITS: EXT.P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXT.P2 COPY OF ORDER IN W.P.(C)NO.14383/18 OF THIS HON'BLE COURT.

APPENDIX OF WP(C) 22330/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO 32011318866/2014-15 DATED 26/4/2018 FOR THE YEAR 2014-15 ISSUED BY THE IST RESPONDENT. EXHIBIT P2OF THE ASSESSMENT ORDER (RECTIFIED) NO 32011318866/2014-15 DATED 26/5/2018 FOR THE YEAR 2014-15 ISSUED BY THE IST RESPONDENT. EXHIBIT P3OF THE ORDER DATED 4/4/2018 IN WPC.NO.11335/2018(N)OF HON'BLE HIGH COURT OF KERALA.

APPENDIX OF WP(C) 22463/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER NO.32010736094/17-18 (APRIL) DATED 30.5.2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2017-18 TO THE PETITIONER. EXHIBIT P1(A)OF ASSESSMENT ORDER NO.32010736094/17-18 (MAY) DATED 30.5.2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2017-18 TO THE PETITIONER. EXHIBIT P1(B)OF ASSESSMENT ORDER NO.32010736094/17-18 (JUNE) DATED 30.5.2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2017-18 TO THE PETITIONER. EXHIBIT P2 AOF THE INTERIM ORDER DATED 4.4.2018 PASSED IN WPC NO.11335 OF 2018 BY THE HON'BLE HIGH COURT OF KERALA.

APPENDIX OF WP(C) 22464/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO. 32010946672/12- 13 DATED 18.6.2018 ISSUED BY THE 5TH RESPONDENT UNDER THE KERALA VALUE ADDED TAX ACT, 2003 FOR THE ASSESSMENT YEAR 2012-13 TO THE PETITIONER ALONG WITH DEMAND NOTICE. EXHIBIT P2 AOF THE INTERIM ORDER DATED 4.4.2018 PASSED IN WPC NO.11335 OF 2018 BY THE HON'BLE HIGH COURT OF KERALA.

APPENDIX OF WP(C) 22528/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P1(A) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P1(B) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P1(C) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P1(D) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P2 COPY OF ORDER IN W.P.(C) NO.14388/2018 OF THIS HONOURBALE COURT.

APPENDIX OF WP(C) 22724/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER ISE/II/33/2012-13 DATED 22.06.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE PENALTY ORDER ISE/II/33A/2012-13 DATED 22.06.2018 ISSUED BY THE 1ST RESPONDENT.

APPENDIX OF WP(C) 22725/2018 PETITIONER'S/S EXHIBITS: EXT.P1OF THE PENALTY ORDER BEARING NO.CR-60/06-07/C1/10(IB)TVPM., DATED 15.02.2018 UNDER THE KERALA TAX ON LUXURIES ACT, 1976 FOR THE ASSESSMENT YEAR 2006-07, ISSUED BY THE FIRST RESPONDENT EXT.P1(A)OF THE PENALTY ORDER BEARING NO.CR-60/07-08/C1/10(IB)TVPM., DATED 15.02.2018 UNDER THE KERALA TAX ON LUXURIES ACT, 1976 FOR THE ASSESSMENT YEAR 2007-08, ISSUED BY THE FIRST RESPONDENT EXT.P1(B)OF THE PENALTY ORDER BEARING NO.CR-60/08-09/C1/10(IB)TVPM., DATED 15.02.2018 UNDER THE KERALA TAX ON LUXURIES ACT, 1976 FOR THE ASSESSMENT YEAR 2008-09, ISSUED BY THE FIRST RESPONDENT EXT.P2OF THE APPEAL MEMORANDUM DATED 05.03.2018 FILED BY THE PETITIONER AGAINST THE PENALTY ORDER BEARING NO.CR-60/06- LUXURIES ACT, 1976 FOR THE ASSESSMENT YEAR 2006-07, SUBMITTED BEFORE THE THIRD RESPONDENT EXT.P2(A)OF THE APPEAL MEMORANDUM DATED 05.03.2018 FILED BY THE PETITIONER AGAINST THE PENALTY ORDER BEARING NO.CR-60/07- 08/C1/10(IB)TVPM., UNDER THE KERALA TAX ON LUXURIES ACT, 1976 FOR THE ASSESSMENT YEAR 2007-08, SUBMITTED BEFORE THE THIRD RESPONDENT EXT.P2(B)OF THE APPEAL MEMORANDUM DATED 05.03.2018 FILED BY THE PETITIONER AGAINST THE PENALTY ORDER BEARING NO.CR-60/08- LUXURIES ACT, 1976 FOR THE ASSESSMENT YEAR 2008-09, SUBMITTED BEFORE THE THIRD RESPONDENT EXT.P3OF THE STAY PETITION DATED 05.03.2018 FILED BY THE PETITIONER AGAINST THE PENALTY ORDER BEARING NO.CR-60/06- LUXURIES ACT, 1976 FOR THE ASSESSMENT YEAR 2006-07, SUBMITTED BEFORE THE THIRD RESPONDENT EXT.P3(A)OF THE STAY PETITION DATED 05.03.2018 FILED BY THE PETITIONER AGAINST THE PENALTY ORDER BEARING NO.CR-60/07- 08/C1/10(IB)TVPM.,UNDER THE KERALA TAX ON LUXURIES ACT, 1976 FOR THE ASSESSMENT YEAR 2007-08, SUBMITTED BEFORE THE THIRD RESPONDENT EXT.P3(B)OF THE STAY PETITION DATED 05.03.2018 FILED BY THE PETITIONER AGAINST THE PENALTY ORDER BEARING NO.CR-60/08- LUXURIES ACT, 1976 FOR THE ASSESSMENT YEAR 2008-09, SUBMITTED BEFORE THE THIRD RESPONDENT EXT.P4OF THE INTERIM ORDER IN WRIT PETITION, WP(C)NO.15424 OF 2018 PASSED BY THE HON'BLE HIGH COURT OF KERALA, ERNAKULAM DATED 8TH MAY 2018 APPENDIX OF WP(C) 22925/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE NOTICE UNDER THE KVAT FOR 2015-16 DATED 19.5.2018 EXHIBIT P2.OF THE NOTICE UNDER S.6(5) FOR 2015-16 DATED 19.5.2018 EXHIBIT P3.OF THE REPLY UNDER CST FOR 2015- 16 DATED 8.6.2018 EXHIBIT P4.OF THE REPLY UNDER CST FOR 2015- 16 DATED 8.6.2018 EXHIBIT P5.OF THE ORDER UNDER KVAT FOR THE YEAR 2015-16 DATED 21.6 2018 EXHIBIT P6.OF THE ORDER UNDER CST DATED 21.6.2018 FOR THE YEAR 2015-16 EXHIBIT P7.OF THE ORDER IN W.P.(C)NO.17472 OF 2018 DATED 29.5.2018 APPENDIX OF WP(C) 23121/2018 PETITIONER'S/S EXHIBITS: EXT. P1 COPY OF THE ANNUAL RETURN FILED FOR THE YEAR 2011-12. EXT.P1(A) COPY OF THE ANNUAL RETURNS FILED FOR THE YEAR 2012-13 EXT.P2 COPY OF NOTICE DATED 12.06.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1)FOR THE YEAR 2011-12 EXT.P2(A) COPY OF NOTICE DATED 12.06.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1)FOR THE YEAR 2012-13 EXT.P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C)NO.13552 OF 2018. APPENDIX OF WP(C) 23413/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 COPY OF ORDER W.P.(C) NO.14383/18 OF THIS HON'BLE COURT APPENDIX OF WP(C) 23527/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE ISSUED UNDER SECTION 25 (1) OF THE KERALA VALUE ADDED TAX ACT, 2003 FOR THE YEAR 2011-12 EXHIBIT P2OF THE NOTICE ISSUED UNDER SECTION 25(1) OF THE KERALA VALUE ADDED TAX ACT, 2003 FOR THE YEAR 2012-2013. ACT, 2003 FOR THE YEAR 2012-2013

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.