BharatTaxGST

M/S. Shree Balaji Corporation vs. The State Of Kerala

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WP(C)/34749/2018HC KeralaGSTCNR KLHC01079992201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU62 pages

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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. 34749 of 2018 PETITIONER/S: M/S. SHREE BALAJI CORPORATION KUMARANASAN ROAD, KADAVANTHRA, ERNAKULAM, PIN 682018, REPRESENTED BY MANAGING PARTNER MR.SREEJAN V.SAGAR. BY ADV. SRI.SOJAN MATHEW RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE ASSISTANT COMMISSIONER SGST DEPARTMENT, SPECIAL CIRCLE -III, COMMERCIAL TAX COMPLEX, ERNAKULAM, PIN - 682015. 3 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI - 110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., W.P.(C) No.34749/2018 & Conn. Cases -2- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20322/2018, WP(C).20323/2018, WP(C).24721/2018, WP(C).24925/2018, WP(C).25923/2018, WP(C).28521/2018, WP(C).28523/2018, WP(C).28524/2018, WP(C).28724/2018, WP(C).28748/2018, WP(C).28750/2018, WP(C).29150/2018, WP(C).29921/2018, WP(C).30348/2018, WP(C).30523/2018, WP(C).31147/2018, WP(C).32546/2018, WP(C).32547/2018, WP(C).33147/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34749/2018 & 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. 20322 of 2018 PETITIONER/S: ABDUL RAHMAN AGED 73 YEARS PROPRIETOR, M/S.P.P.BROTHERS CRUSHER METAL, KAPPUR, PATTAMBI-679 534. BY ADV. SMT.S.K.DEVI RESPONDENT/S: 1 THE STATE TAX OFFICER PATTAMBI-679 104. 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. W.P.(C) No.34749/2018 & Conn. Cases -4- BY ADV. SMT.PREETHA S. NAIR SC CENTRAL BOARD OF EXCISE AND CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI.SREELAL WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).25923/2018, WP(C).24925/2018, WP(C).24721/2018, WP(C).33147/2018, WP(C).31147/2018, WP(C).20323/2018, WP(C).28750/2018, WP(C).28748/2018, WP(C).32547/2018, WP(C).32546/2018, WP(C).28724/2018, WP(C).28524/2018, WP(C).28523/2018, WP(C).28521/2018, WP(C).30523/2018, WP(C).29921/2018, WP(C).29150/2018, WP(C).30348/2018, WP(C).34749/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34749/2018 & 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. 20323 of 2018 PETITIONER/S: M/S PEOPLE TRADERS S.M.BUILDING,OTTAPPALAM,REPRESENTED BY ITS MANAGING PARTNER,NAVAS.M.A. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT,OTTAPPALAM- 679101. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY,FINANCE DEPARTMENT,SECRETARIAT,THIRUVANANTHAPURAM-695001. W.P.(C) No.34749/2018 & Conn. Cases -6- 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. L.RAM MOHAN, CGC ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).25923/2018, WP(C).24925/2018, WP(C).24721/2018, WP(C).33147/2018, WP(C).31147/2018, WP(C).20322/2018, WP(C).28750/2018, WP(C).28748/2018, WP(C).32547/2018, WP(C).32546/2018, WP(C).28724/2018, WP(C).28524/2018, WP(C).28523/2018, WP(C).28521/2018, WP(C).30523/2018, WP(C).29921/2018, WP(C).29150/2018, WP(C).30348/2018, WP(C).34749/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34749/2018 & 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. 24721 of 2018 PETITIONER/S: V.K. PAREED PROPRIETOR, ARABIAN FOOD COURT,OPP. NORTH RAILWAY STATION, KOCHI 18 BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT,FIRST CIRCLE, ERNAKULAM 682 015 2 THE COMMISSIOENR STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM 695 001. 3 SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM 695 001. W.P.(C) No.34749/2018 & Conn. Cases -8- 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).25923/2018, WP(C).24925/2018, WP(C).33147/2018, WP(C).31147/2018, WP(C).20323/2018, WP(C).20322/2018, WP(C).28750/2018, WP(C).28748/2018, WP(C).32547/2018, WP(C).32546/2018, WP(C).28724/2018, WP(C).28524/2018, WP(C).28523/2018, WP(C).28521/2018, WP(C).30523/2018, WP(C).29921/2018, WP(C).29150/2018, WP(C).30348/2018, WP(C).34749/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34749/2018 & 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. 24925 of 2018 PETITIONER/S: M/S BENOY MARBLES AMBALAMUKKU, PEROORKKADA,THIRUVANANTHAPURAM - DIST - 695 005,(REPRESENTED BY ITS PROPRIETOR, SRI. C.S. SUJATHAN) BY ADVS. SRI.S.SURESH BABU (CHERUNNIYOOR) SRI.AJI V.DEV SRI.KIRAN S.SEKHAR RESPONDENT/S: 1 ASSISTANT COMMISSIONER-II (ASSESSMENT) SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT,TAX TOWERS, KARAMANA P.O., THIRUVANANTHAPURAM - DIST - 695 002. 2 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES,GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695 002. W.P.(C) No.34749/2018 & Conn. Cases -10- 3 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI, PIN - 110 001. 4 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI - 110 001. BY ADVS. SRI.ANISH JAIN, CGC ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI.SREELAL WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).25923/2018, WP(C).24721/2018, WP(C).33147/2018, WP(C).31147/2018, WP(C).20323/2018, WP(C).20322/2018, WP(C).28750/2018, WP(C).28748/2018, WP(C).32547/2018, WP(C).32546/2018, WP(C).28724/2018, WP(C).28524/2018, WP(C).28523/2018, WP(C).28521/2018, WP(C).30523/2018, WP(C).29921/2018, WP(C).29150/2018, WP(C).30348/2018, WP(C).34749/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34749/2018 & 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. 25923 of 2018 PETITIONER/S: JAYAPRAKASH .K., AGED 42 YEARS S/O.GANGADHARAN NAIR,MANAGING PARTNER, NEW SUPREME MOTORS,SUDARSANA BUILDING, PALAKKAD ROAD,MELE PATTAMBI, PALAKKAD DISTRICT. BY ADVS. SRI.JACOB SEBASTIAN SMT.ANU JACOB SRI.K.V.WINSTON RESPONDENT/S: 1 STATE OF KERALA DEPARTMENT OF TAXES,SECRETARIAT,TRIVANDRUM - 695 001. 2 STATE TAX OFFICE STATE GST DEPARTMENT,PATTAMBI, PALAKKAD DISTRICT - 679 303. W.P.(C) No.34749/2018 & Conn. Cases -12- 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. SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI.SREELAL WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24925/2018, WP(C).24721/2018, WP(C).33147/2018, WP(C).31147/2018, WP(C).20323/2018, WP(C).20322/2018, WP(C).28750/2018, WP(C).28748/2018, WP(C).32547/2018, WP(C).32546/2018, WP(C).28724/2018, WP(C).28524/2018, WP(C).28523/2018, WP(C).28521/2018, WP(C).30523/2018, WP(C).29921/2018, WP(C).29150/2018, WP(C).30348/2018, WP(C).34749/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34749/2018 & 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. 28521 of 2018 PETITIONER/S: K.N. MOHANAN AGED 64 YEARS ANUJATH,MADANNADA,KOLLAM. 691016 BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER (WORKS CONTRACT) BAPPUJI NAGAR,ASRAMAM,KOLLAM DISTRICT. 691002 2 THE STATE OF KERALA, REP.BY THE PRINCIPAL SECRETARY GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 695001 3 UNION OF INDIA , REP.BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI. 110001 W.P.(C) No.34749/2018 & Conn. Cases -14- 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).25923/2018, WP(C).24925/2018, WP(C).24721/2018, WP(C).33147/2018, WP(C).31147/2018, WP(C).20323/2018, WP(C).20322/2018, WP(C).28750/2018, WP(C).28748/2018, WP(C).32547/2018, WP(C).32546/2018, WP(C).28724/2018, WP(C).28524/2018, WP(C).28523/2018, WP(C).30523/2018, WP(C).29921/2018, WP(C).29150/2018, WP(C).30348/2018, WP(C).34749/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34749/2018 & 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. 28523 of 2018 PETITIONER/S: AIRCON INDIA SOUTH 'VRINDAVAN', NORTH RAILWAY STATION ROAD, ERNAKULAM, KOCHI, PIN-682018, REPRESENTED BY ITS PARTNER, MR.GEORGE ALEX. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT/S: 1 THE STATE TAX OFFICER-8 (WORKS CONTRACT) OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, REVENUE TOWER, ERNAKULAM, KOCHI, PIN-682011. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA PO, THIRUVANANTHAPURAM-695002. 3 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695002. W.P.(C) No.34749/2018 & Conn. Cases -16- 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. 5 THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX COMPLEX, PERUMANUR, ERNAKULAM, PIN-682015 6 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, CIVIL STATION, KAKKANAD, ERNAKULAM, PIN-682030 BY ADVS. SREELAL N WARRIER THOMAS NELLIMOOTTIL, SC ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI.SREELAL WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).25923/2018, WP(C).24925/2018, WP(C).24721/2018, WP(C).33147/2018, WP(C).31147/2018, WP(C).20323/2018, WP(C).20322/2018, WP(C).28750/2018, WP(C).28748/2018, WP(C).32547/2018, WP(C).32546/2018, WP(C).28724/2018, WP(C).28524/2018, WP(C).28521/2018, WP(C).30523/2018, WP(C).29921/2018, WP(C).29150/2018, WP(C).30348/2018, WP(C).34749/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34749/2018 & 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. 28524 of 2018 PETITIONER/S: M/S.KOSAMATTOM FINANCE LTD. KOSAMATTOM BUILDING, M.L ROAD, KOTTAYAM, REPRESENTED BY ITS MANAGING DIRECTOR, SHRI. MATHEW K. CHERIAN BY ADVS. SRI.A.KUMAR SMTG.MINI(1748) SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695001 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. W.P.(C) No.34749/2018 & Conn. Cases -18- 3 THE STATE TAX OFFICER, INVESTIGATION BRANCH, STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTAYAM- 686002 BY 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).25923/2018, WP(C).24925/2018, WP(C).24721/2018, WP(C).33147/2018, WP(C).31147/2018, WP(C).20323/2018, WP(C).20322/2018, WP(C).28750/2018, WP(C).28748/2018, WP(C).32547/2018, WP(C).32546/2018, WP(C).28724/2018, WP(C).28523/2018, WP(C).28521/2018, WP(C).30523/2018, WP(C).29921/2018, WP(C).29150/2018, WP(C).30348/2018, WP(C).34749/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34749/2018 & 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. 28724 of 2018 PETITIONER/S: CAPITAL STEELS T B ROAD CHANGANACHERRY -686101 REP BY MG.PARTNER K.H MUHAMMED YOOSUF BY ADV. SRI.V.V.GEORGEKUTTY RESPONDENT/S: 1 STATE TAX OFFICER,CHANGANACHERRY 2ND CIRCLE CHANGANACHERRY 686101 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. W.P.(C) No.34749/2018 & Conn. Cases -20- 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).25923/2018, WP(C).24925/2018, WP(C).24721/2018, WP(C).33147/2018, WP(C).31147/2018, WP(C).20323/2018, WP(C).20322/2018, WP(C).28750/2018, WP(C).28748/2018, WP(C).32547/2018, WP(C).32546/2018, WP(C).28524/2018, WP(C).28523/2018, WP(C).28521/2018, WP(C).30523/2018, WP(C).29921/2018, WP(C).29150/2018, WP(C).30348/2018, WP(C).34749/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34749/2018 & Conn. Cases -21- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 28748 of 2018 PETITIONER/S: M/S.QUICK HEAL TECHNOLOGIES LTD. 38/597-A, 597A, TRIPTHI LANE, KADAVANTHRA, ERNAKULAM 682016 REPRESENTED BY ITS MANAGING DIRECTOR KAILASH KATKAR. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE INTELLIGENCE INSPECTOR SQUAD NO.VIII, COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, THEVARA, ERNAKULAM-682015. 2 THE INTELLIGNECE INSPECTOR SQUAD NO. VII, COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, THEVARA, ERNAKULAM-682015. W.P.(C) No.34749/2018 & Conn. Cases -22- 3 THE INSPECTING ASST. COMMISSIONER (INT) COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, THEVARA, ERNAKULAM-682015. 4 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 5 STATE OF KERALA REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 6 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. BY 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).25923/2018, WP(C).24925/2018, WP(C).24721/2018, WP(C).33147/2018, WP(C).31147/2018, WP(C).20323/2018, WP(C).20322/2018, WP(C).28750/2018, WP(C).32547/2018, WP(C).32546/2018, WP(C).28724/2018, WP(C).28524/2018, WP(C).28523/2018, WP(C).28521/2018, WP(C).30523/2018, WP(C).29921/2018, WP(C).29150/2018, WP(C).30348/2018, WP(C).34749/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34749/2018 & Conn. Cases -23- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 28750 of 2018 PETITIONER/S: CHENNAMPALLIL FURNITURE AGED 74 YEARS PHOTO FRAMES, BHARANAMGANAM 686 578, REPRESENTED BY PROPRIETOR C.J.MATHEW. BY ADV. V.V. GEORGEKUTTY RESPONDENT/S: 1 COMMERCIAL TAXN OFFICER PALA - 686 575. 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 - 695 002. W.P.(C) No.34749/2018 & Conn. Cases -24- BY 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).25923/2018, WP(C).24925/2018, WP(C).24721/2018, WP(C).33147/2018, WP(C).31147/2018, WP(C).20323/2018, WP(C).20322/2018, WP(C).28748/2018, WP(C).32547/2018, WP(C).32546/2018, WP(C).28724/2018, WP(C).28524/2018, WP(C).28523/2018, WP(C).28521/2018, WP(C).30523/2018, WP(C).29921/2018, WP(C).29150/2018, WP(C).30348/2018, WP(C).34749/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34749/2018 & Conn. Cases -25- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 29150 of 2018 PETITIONER/S: M/S.KABEER TRADERS AGED 58 YEARS VII/614, JEW TOWN, COCHIN-682 002, REPRESENTED BY ITS MANAGING PARTNER MR.C.M.ASHRAF. BY ADV. TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER FORMERLY COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST FLOOR, MATTANCHERY, COCHIN-682 002. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 022. W.P.(C) No.34749/2018 & Conn. Cases -26- 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 5 UNION OF INDIA MINISTRY OF LAW AND JUSTICE(LEGISLATIVE DEPARTMENT), GOVERNMENT OF INDIA, NEW DELHI-110 001, REPRESENTED BY SECRETARY TO THE GOVERNMENT OF INDIA. 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).25923/2018, WP(C).24925/2018, WP(C).24721/2018, WP(C).33147/2018, WP(C).31147/2018, WP(C).20323/2018, WP(C).20322/2018, WP(C).28750/2018, WP(C).28748/2018, WP(C).32547/2018, WP(C).32546/2018, WP(C).28724/2018, WP(C).28524/2018, WP(C).28523/2018, WP(C).28521/2018, WP(C).30523/2018, WP(C).29921/2018, WP(C).30348/2018, WP(C).34749/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34749/2018 & Conn. Cases -27- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 29921 of 2018 PETITIONER/S: JOBSON G. VARGHESE AGED 51 YEARS PROPRIETOR, M/S ST. GEORGE FOODS, PUTHOOR, KOTTARAKKARA, KOLLAM 591507 BY ADVS. BOBBY JOHN SRI.S.AJAYGHOSH KUMAR RESPONDENT/S: 1 THE COMMISSIONER OF SGST DEPARTMENT, KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM 695002 2 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERMENT,TAXES DEPARTMENT,SECRETARIAT,THIRUVANANTHAPURAM-695001. W.P.(C) No.34749/2018 & Conn. Cases -28- 3 THE ASSISTANT COMMISSIONER OF STATE TAX SPECIAL CIRCLE,KOTTARAKKARA,STATE GOODS AND SERVICE TAX DEPARTMENT,KOTTARAKKARA,KOLLAM DISTRICT,PIN- 691507. 4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,FINANCE DEPARTMENT(REVENUE),CENTRAL SECRETARIAT,NEW DELHI- 110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).25923/2018, WP(C).24925/2018, WP(C).24721/2018, WP(C).33147/2018, WP(C).31147/2018, WP(C).20323/2018, WP(C).20322/2018, WP(C).28750/2018, WP(C).28748/2018, WP(C).32547/2018, WP(C).32546/2018, WP(C).28724/2018, WP(C).28524/2018, WP(C).28523/2018, WP(C).28521/2018, WP(C).30523/2018, WP(C).29150/2018, WP(C).30348/2018, WP(C).34749/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34749/2018 & Conn. Cases -29- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 30348 of 2018 PETITIONER/S: THE MUNDUR SERVICE CO-OPERATIVE BANK LTD NO.F 1650, MUNDUR, PALAKKAD, REP. BY ITS SECRETARY, JIJUMON A.J. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER FIRST CIRCLE, STATE GST DEPARTMENT, PALAKKAD-678 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001 W.P.(C) No.34749/2018 & Conn. Cases -30- 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).25923/2018, WP(C).24925/2018, WP(C).24721/2018, WP(C).33147/2018, WP(C).31147/2018, WP(C).20323/2018, WP(C).20322/2018, WP(C).28750/2018, WP(C).28748/2018, WP(C).32547/2018, WP(C).32546/2018, WP(C).28724/2018, WP(C).28524/2018, WP(C).28523/2018, WP(C).28521/2018, WP(C).30523/2018, WP(C).29921/2018, WP(C).29150/2018, WP(C).34749/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34749/2018 & Conn. Cases -31- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 30523 of 2018 PETITIONER/S: ZEENA JOMON AGED 45 YEARS PROPRIETRIX, M/S. JOSE BROTHERS GOLD SUPER MARKET, VATANAPPILLY, THRISSUR DISTRICT BY ADVS. SRI.HARISANKAR V. MENON KRISHNA.K MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GST DEPARTMENT, CHAVAKKAD, 680506 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-680506. W.P.(C) No.34749/2018 & Conn. Cases -32- 3 SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695001. 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).25923/2018, WP(C).24925/2018, WP(C).24721/2018, WP(C).33147/2018, WP(C).31147/2018, WP(C).20323/2018, WP(C).20322/2018, WP(C).28750/2018, WP(C).28748/2018, WP(C).32547/2018, WP(C).32546/2018, WP(C).28724/2018, WP(C).28524/2018, WP(C).28523/2018, WP(C).28521/2018, WP(C).29921/2018, WP(C).29150/2018, WP(C).30348/2018, WP(C).34749/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34749/2018 & Conn. Cases -33- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 31147 of 2018 PETITIONER/S: ASHOKAN.K AGED 50 YEARS PROPRIETOR, S.K.A BUILDERS, KOTTUKAL, CHOWARA (P.O), THIRUVANANTHAPURAM-695501. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENT/S: 1 STATE TAX OFFICER(WORKS CONTRACT) STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695002. 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM- 695 001. W.P.(C) No.34749/2018 & Conn. Cases -34- 3 THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM- 695 001. 4 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695 001. 5 UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI- 110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).25923/2018, WP(C).24925/2018, WP(C).24721/2018, WP(C).33147/2018, WP(C).20323/2018, WP(C).20322/2018, WP(C).28750/2018, WP(C).28748/2018, WP(C).32547/2018, WP(C).32546/2018, WP(C).28724/2018, WP(C).28524/2018, WP(C).28523/2018, WP(C).28521/2018, WP(C).30523/2018, WP(C).29921/2018, WP(C).29150/2018, WP(C).30348/2018, WP(C).34749/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34749/2018 & Conn. Cases -35- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 32546 of 2018 PETITIONER/S: M/S.NATIONAL FAB MANACUD REPRESENTED BY ITS PROPRIETOR, C. SUNIL KUMAR BY ADVS. AJI DEV SRI.ALAN PRIYADARSHI DEV SMT.O.A.NURIYA RESPONDENT/S: 1 STATE TAX OFFICER (WC) SGST DEPARTMENT, TAX TOWER, KARMAMANA, THIRUVANANTHAPURAM - 695 002 2 ASSISTANT COMMISSIONER OF STATE TAX SGST DEPARTMENT, TAX TOWER,KARAMANA,THIRUVANANTHAPURAM-695002. 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT,THIRUVANANTHAPURAM-695001. W.P.(C) No.34749/2018 & Conn. Cases -36- 4 THE CENTRAL BOARD OF INDIRECT TAXES AND 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. 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).25923/2018, WP(C).24925/2018, WP(C).24721/2018, WP(C).33147/2018, WP(C).31147/2018, WP(C).20323/2018, WP(C).20322/2018, WP(C).28750/2018, WP(C).28748/2018, WP(C).32547/2018, WP(C).28724/2018, WP(C).28524/2018, WP(C).28523/2018, WP(C).28521/2018, WP(C).30523/2018, WP(C).29921/2018, WP(C).29150/2018, WP(C).30348/2018, WP(C).34749/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34749/2018 & Conn. Cases -37- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 32547 of 2018 PETITIONER/S: A.K. JUNAISE, AGED 42 YEARS PROPRIETOR, HONEY FOODS PRODUCTS, HALWA BAZAR, BIG BAZAR ,KOZHIKODE. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE STATE TAX OFFICER IB II, O/F THE DEPUTY COMMISSIONER OF STATE TAX (INTELLIGENCE) STATE GOODS AND SERVICE TAX DEPARTMENT KOZHIKODE-673006. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. W.P.(C) No.34749/2018 & Conn. Cases -38- 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 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).25923/2018, WP(C).24925/2018, WP(C).24721/2018, WP(C).33147/2018, WP(C).31147/2018, WP(C).20323/2018, WP(C).20322/2018, WP(C).28750/2018, WP(C).28748/2018, WP(C).32546/2018, WP(C).28724/2018, WP(C).28524/2018, WP(C).28523/2018, WP(C).28521/2018, WP(C).30523/2018, WP(C).29921/2018, WP(C).29150/2018, WP(C).30348/2018, WP(C).34749/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34749/2018 & Conn. Cases -39- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 33147 of 2018 PETITIONER/S: M/S. FORMATION HOUSE G.H.ROAD MUNNAR,REPRESENTED BY ITS PARNER,SRI VENKATESAN GANAPATHY BY ADVS. SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV SMT.O.A.NURIYA RESPONDENT/S: 1 THE INTELLIGENCE OFFICER S.G.S.T DEPARTMENT , MATTANCHERY AT ALUVA 6835101 2 THE STATE TAX OFFICER (WC) S.G.S.T. DEPARTMENT, KATTAPPANA, IDUKKI-685 603 3 THE DEPUTY TAHSILDAR UDUMBANCHOLA TALUK-685603 4 THE VILLAGE OFFICER BISON VALLEY, IDUKKY-685603 W.P.(C) No.34749/2018 & Conn. Cases -40- 5 THE VILLAGE OFFICER MUNNAR, IDUKKY-685605 6 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001 7 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001 8 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SREELAL WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).25923/2018, WP(C).24925/2018, WP(C).24721/2018, WP(C).31147/2018, WP(C).20323/2018, WP(C).20322/2018, WP(C).28750/2018, WP(C).28748/2018, WP(C).32547/2018, WP(C).32546/2018, WP(C).28724/2018, WP(C).28524/2018, WP(C).28523/2018, WP(C).28521/2018, WP(C).30523/2018, WP(C).29921/2018, WP(C).29150/2018, WP(C).30348/2018, WP(C).34749/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.34749/2018 & Conn. Cases -41-

J U D G M E N T [ WP(C) 34749/2018 ,WP(C).20322/2018 ,WP(C).20323/2018 ,WP(C).24721/2018 ,WP(C).24925/2018 ,WP(C).25923/2018 ,WP(C).28521/2018 ,WP(C).28523/2018 ,WP(C).28524/2018 ,WP(C).28724/2018 ,WP(C).28748/2018 ,WP(C).28750/2018 ,WP(C).29150/2018 ,WP(C).29921/2018 ,WP(C).30348/2018 ,WP(C).30523/2018 ,WP(C).31147/2018 ,WP(C).32546/2018 ,WP(C).32547/2018 ,WP(C).33147/2018 ] In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken.

2.

All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P. (C) No.11335 of 2018 and connected cases. I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above. DAMA SESHADRI NAIDU JUDGE JJJ -42- APPENDIX OF WP(C) 34749/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF PROPOSAL NOTICE 08.10.2018, ISSUED BY THE 2ND RESPONDENT.

-43- APPENDIX OF WP(C) 20322/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO.32091118389/2013-14 DATED 21.05.2018. -44- APPENDIX OF WP(C) 20323/2018 PETITIONER'S/S EXHIBITS: EXT. P1OF THE ASSESSMENT ORDER NO.32091017005/2011-12 DATED 28.2.2018 EXT.P2OF ASSESSMENT ORDER NO.320910107005/2015-16 DATED 28.2.2018. -45- APPENDIX OF WP(C) 24721/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P2 COPY OF ORDER IN W.P(C) NO. 14383/18 OF THIS HON'BLE COURT -46- APPENDIX OF WP(C) 24925/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE SHOW-CAUSE NOTICE DATED 16.06.2016 UNDER SECTION 25 OF THE ERSTWHILE KVAT ACT, 2003 FOR THE YEAR 2012-13 EXHIBIT P2.OF THE OBJECTIONS DATED 04.07.2016 FILED BY THE PETITIONERS IN REPLY TO EXT.P1 EXHIBIT P3.OF THE PENALTY ORDER DATED 23.06.2018 UNDER SECTION 25.0F THE ERSTWHILE KVAT ACT, 2013 FOR 2012-13 -47- APPENDIX OF WP(C) 25923/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE NOTICE DATED MAY 29,2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT.

-48- APPENDIX OF WP(C) 28521/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FILED BY THE PETITIONER FOR THE YEAR 2012-13. EXHIBIT P2 COPY OF NOTICE DATED 21.5.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P3 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE THE 1ST RESPONDENT DATED 14.6.2018. EXHIBIT P4 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 29.6.2018 FOR THE YEAR 2012-13. EXHIBIT P5 COY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC.NO,13552 OF 2018. -49- APPENDIX OF WP(C) 28523/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT UNDER S.25(1) FOR THE YEAR 2012-13 DATED 25.04.2018. -50- APPENDIX OF WP(C) 28524/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER DATED 19.07.2018. -51- APPENDIX OF WP(C) 28724/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER AND DEMAND NOTICE FOR 2014-2015 DATED 13-07-2018 ISSUED BY THE 1ST RESPONDENT.

-52- APPENDIX OF WP(C) 28748/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE DTENTION NOTICE FORM NO.17AOR NO. VII/35/2017-18 DATED 13/04/2017. EXHIBIT P2OF THE BRANCH TRANSFER NOTE NO.BTN/027/17170001 DATED 07/04/2017. EXHIBIT P3OF THE EXPLANATION DATED 20/04/2017. EXHIBIT P4OF THE PETITION DATED 01/01/2018 SUBMITTED BEFORE THE 1ST RESPONDENT. EXHIBIT P5OF NOTICE NO. OR-VII/35/2017-18 DATED 07/04/2018. EXHIBIT P6OF THE EXPLANATION DATED 14/04/2018 SUBMITTED BEFORE THE 2ND RESPONDENT. EXHIBIT P7OF THE ORDER NO. VII/35/2017-18 DATED 30/04/2018. -53- APPENDIX OF WP(C) 28750/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER AND DEMAND NOTICE FOR 2016-17 DATED 29/05/2018 ISSUED BY THE 1ST RESPONDENT.

-54- APPENDIX OF WP(C) 29150/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN IN FORM NO.10 SUBMITTED BY PETITIONER FOR 2016-17 WITH PROOF OF PAYMENT OF OUTPUT TAX, BEFORE 1ST RESPONDENT. EXHIBIT P2 COPY OF NOTICE DATED 10.01.2018 ISSUED TO PETITIONER BY 1ST RESPONDENT U/R.6(5) OF CST RULES TO DEMAND HIGHER RATE OF CST ON THE INTERSTATE SALES MADE FOR 2016-17. EXHIBIT P3 COPY OF REPLY DATED 31.01.2018 SUBMITTED BEFORE 1ST RESPONDENT ALONG WITH 'C' FROM DECLARATIONS FOR 2016-17, AGAINST EXT.P2 NOTICE. EXHIBIT P4 COPY OF NOTICE DATED 07.08.2018 ISSUED TO PETITIONER BY 1ST RESPONDENT U/S.25(1) OF KVAT ACT 2003 PROPOSING BEST JUDGMENT ASSESSMENT FOR 2016-17. EXHIBIT P4 A COPY OF NOTICE DATED 076.08.2018 ISSUED TO PETITIONER BY 1ST RESPONDENT U/R.6(5) OF CST RULES, SUBSEQUENT TO SUBMITTING EXT,P3 REPLY ALONG WITH 'C' FORMS FOR 2016-17. EXHIBIT P5 COPY OF REPLY DATED 30.08.2018 SUBMITTED BEFORE 1ST RESPONDENT AGAINST EXT.P4 NOTICE. EXHIBIT P5 A COPY OF REPLY DATED 30.08.2018 SUBMITTED BEFORE 1ST RESPONDENT AGAINST EXT.P4(A)NOTICE. EXHIBIT P6 COPY OF EXTRAORDINARY GAZETTE OF INDIA DATED 08.09.2016 PUBLISHED BY 5TH RESPONDENT FOR 101ST AMENDMENT ACT 2016 MADE IN CONSTITUTION OF INDIA.

-55- EXHIBIT P7 COPY OF INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION(C) NO.11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE, AS ON COMPLETION OF PROCEEDINGS UNDER KVAT ACT.

-56- APPENDIX OF WP(C) 29921/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE DATED 06/08/2018 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE INTERIM ORDER DATED 04.04.2018,PASSED BY THE HON'BLE COURT IN W.P-. (C)NO.11335/2018. EXHIBIT P2 AOF THE INTERIM ORDER DATED 30.08.2018,PASSED BY THIS HON'BLE COURT IN W.P. (C)NO.28579/2018. -57- APPENDIX OF WP(C) 30348/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 -58- APPENDIX OF WP(C) 30523/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEARS 2011-12 & 12-13. -59- APPENDIX OF WP(C) 31147/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER NO.32011304984/2011-12 DATED 31.07.2018 FOR THE ASSESSMENT YEAR 2011-12 ISSUED BY THE FIRST RESPONDENT AGAINST THE PETITIONER. EXHIBIT P2OF ASSESSMENT ORDER NO.32011304984/2012-13 DATED 31.07.2018 FOR THE ASSESSMENT YEAR 2012-13 ISSUED BY THE FIRST RESPONDENT AGAINST THE PETITIONER. EXHIBIT P3OF ASSESSMENT ORDER NO.32011304984/2013-14 DATED 31.07.2018 FOR THE ASSESSMENT YEAR 2013-14 ISSUED BY THE FIRST RESPONDENT AGAINST THE PETITIONER. EXHIBIT P4OF ASSESSMENT ORDER NO.32011304984/2014-15 DATED 31.07.2018 FOR THE ASSESSMENT YEAR 2014-15 ISSUED BY THE FIRST RESPONDENT AGAINST THE PETITIONER. EXHIBIT P5OF ASSESSMENT ORDER NO.32011304984/2015-16 DATED 31.07.2018 FOR THE ASSESSMENT YEAR 2015-16 ISSUED BY THE FIRST RESPONDENT AGAINST THE PETITIONER. EXHIBIT P6OF ASSESSMENT ORDER NO.32011304984/2016-17 DATED 31.07.2018 FOR THE ASSESSMENT YEAR 2016-17 ISSUED BY THE FIRST RESPONDENT AGAINST THE PETITIONER.

-60- APPENDIX OF WP(C) 32546/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE REPLY FILED AGAINST NOTICE DATED 15.12.2017 ISSUED FOR 2012-13 DATED 12.01.2018 EXHIBIT P2 AOF THE ASSESSMENT ORDER DATED 23.03.2018. EXHIBIT P2 A AOF THE REVISED ASSESSMENT ORDER DATED 23.05.2018. EXHIBIT P3 RR NOTICE ISSUED BY THE 2ND RESPONDENT DATED 27.09.2018. -61- APPENDIX OF WP(C) 32547/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY PROPOSAL NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 31.8.2018 -62- APPENDIX OF WP(C) 33147/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PROCEEDINGS OF COMPOUNDING PASSED FOR THE YEAR 2014-15 DATED 16.09.2017 EXHIBIT P2 AOF THE REVENUE RECOVERY NOTICE ISSUED IN FORM NO.1 FOR 2014-15 DATED 29.08.2018 EXHIBIT P2 A AOF THE REVENUE RECOVERY NOTICE ISSUED IN FORM NO. 10 FOR 2014-15 DATED 29.08.2018 EXHIBIT P3 AOF THE NOTIFICATION NO. SO 2986(E) DATED 16.09.2016

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.