BharatTaxGST

Jayaprakash P.V. vs. The State Tax Officer

Original PDF →
WP(C)/39852/2018HC KeralaGSTCNR KLHC01092633201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU55 pages
For Respondent: ADDL. AG K.K. RAVINDRANATH

No AI summary yet for this judgment.

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. 15932 of 2018 PETITIONER/S: AMINAS FUNCTIONS, DAMAS CENTRE NEAR TOWN BANK AUDITOREUM, THALASSERY REPRESENTED BY ITS PROPRIETOR SRI.B.MUHAMMED NIYAS. BY ADVS. SMT.M.K.HAJARA SMT.JESSY MANUEL RESPONDENT/S: 1 THE STATE TAX OFFICER, SECOND CIRCLE, S.G & S.T.DEPARTMENT, THALASSERY-670 104. 2 THE SPECIAL DEPUTY TAHSILDAR REVENUE RECOVERY, THALASSERY. 3 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 4 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002. 5 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI. 6 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARIAT MINISTRY OF FINANCE DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI. BY ADVS. GOVERNMENT PLEADER SRI.M.N.MANMADAN, CGC SRI.M.N.MANMADAN CGC WPC No.15932/2018 & conn.cases 2 OTHER PRESENT: 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 N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14253/2018, WP(C).16245/2018, WP(C).16445/2018, WP(C).16849/2018, WP(C).17650/2018, WP(C).17948/2018, WP(C).18247/2018, WP(C).18454/2018, WP(C).19522/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).30545/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).39457/2018, WP(C).39458/2018, WP(C).39852/2018, WP(C).39854/2018, WP(C).40856/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 14253 of 2018 PETITIONER/S: M/S. CORPORATE BUSINESS SOLUTION 18/11-6C, 2ND FLOOR, A & T COMPLEX,STADIUM BYE PASS ROAD, PALAKKAD,REPRESENTED BY ITS MANAGING PARTNER,SRI.JAYARAJ P.MENON BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER (FORMERLY COMMERCIAL TAX OFFICER),STATE GOODS AND SERVICE TAX DEPARTMENT,II CIRCLE, PALAKKAD- 678 001 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O.THIRUVANANTHAPURAM- 695 002 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM- 695 001 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI- 110 001 5 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES,PALAKKAD- 678 001 BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.R.HARISHANKAR SC CENTRAL BOARD OF EXCISE AMP CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC No.15932/2018 & conn.cases 4 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 16245 of 2018 PETITIONER/S: RAVEENDRA KUMAR S/O.DIVAKARAN NAIR, AGED 54, PROPRIETOR,BANGALORE GRANITE COMPANY, PONGUMOODU,NEYYATTINKARA, THIRUVANANTHAPURAM. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENT/S: 1 INTELLIGENCE OFFICER OFFICE OF THE INTELLIGENCE OFFICER,SQUAD NO.III, COMMERCIAL TAXES,THIRUVANANTHAPURAM AT NEYYATTINKARA - 695 002. 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 - 695 001. 5 ASSISTANT COMMISSIONER SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 002. 6 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NORTH BLOCKNEW DELHI - 110 001. BY ADVS. WPC No.15932/2018 & conn.cases 6 SRI.B.PREM KUMAR, CGC SRI.B.PREM KUMAR 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).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 16445 of 2018 PETITIONER/S: BHOSALE DHARMARAJ GANGADHAR SOORAJ BHAVAN, VARIKUZHIYIL PO,MANIPURAM, KODUVALLY-673 572. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT/S: 1 INTELLIGENCE OFFICER (IB)-I COMMERCIAL TAXES, KOZHIKODE-673 005. 2 STATE TAX OFFICER 4TH CIRCLE, STATE GOODS & SERVICE TAX DEPT.,KOZHIKODE-673 005. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPT., THIRUVANANTHAPURAM-695 001. 4 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 5 CENTRAL BOARD OF EXCISE CUSTOMS DEPT. OF REVENUE, MINISTRY OF FINANCE,GOVT. OF INDIA, NEW DELHI-110 001. 6 DEPUTY TAHSILDAR REV. RECOVERY THAMARASSERRY, KOZHIKODE DISTRICT-673 305. BY ADVS. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND WPC No.15932/2018 & conn.cases 8 CUSTOMS SRI.P.R.SREEJITH 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 N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 16849 of 2018 PETITIONER/S: M/S.REGAL REALTORS & PROJECTS (INDIA) PVT LTD DOOR NO.50/2360, ZEREENA, RALWAY STATION ROAD,EDAPPILLY P.O., KOCHI-682 024, REPRESENTED BYITS DIRECTOR, MICHEALLE FATHIMA NIAZ. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER (WC & LT) DEPARTMENTOF COMMERCIAL TAXES, CLAS TOWER,OLD RAILWAY STATION ROAD, ERNAKULAM-682 018. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,KARAMANA P.O., THIRUVANANTHAPURAM DISTRICT-695 001. 3 THE SECRETARY GOVERNEMNT OF KERALA, TAXES DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM DISTRICT-695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. BY ADVS. SMT.SINDHUMOL.T.P., CGC SMT.SINDHUMOL.T.P. CGC ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC No.15932/2018 & conn.cases 10 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 17650 of 2018 PETITIONER/S: M/S. COMFY SHOE MAKERS PVT. LTD. CENTRE SQUIRE, 6284- SHOP NO. 106, FIRST FLOOR, MG ROAD, ERNAKULAM, REPRESENTED BY ITS GENERAL MANAGER, MR. NAHAS KHAN BY ADVS. SRI.A.KUMAR SMTG.MINI(1748) SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENT/S: 1 STATE OF KERALAA REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM- 695001. 2 THE UNION OF INDIA REPRESENTED BY THE COMMISSIONER & SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI- 110001. 3 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 4 THE COMMERCIAL TAX OFFICER COMMERCIAL TAXES, 2ND CIRCLE, ERNAKULAM- 682016. 5 THE STATE TAX OFFICER COMMERCIAL TAX OFFICE, KVAT 2ND CIRCLE, ERNAKULAM- 682016. WPC No.15932/2018 & conn.cases 12 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).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 17948 of 2018 PETITIONER/S: M/S. PAYYANNUR GOLD KELOTH,PAYYANNUR,KANNUR DT.REPRESENTED BY ITS MANAGING PARTNER SRI SUBIAR.K,PIN-671350. BY ADV. SRI.DALE P.KURIEN RESPONDENT/S: 1 STATE TAX OFFICER PAYYANNUR,KANNUR. 2 THE COMMERCIAL TAX OFFICER PAYYANNUR. 3 SPECIAL DEPUTY TEHSILDARRR HOSDURG TALUK. BY ADV. GOVERNMENT PLEADER 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).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 18247 of 2018 PETITIONER/S: M/S STEEL EMPORIUM SOUTH BAZAR, KAKKAD ROAD, KANNUR DISTRICT,REPRESENTED BY ITS PROPRIETOR, SHRI. K.V. MUHAMMED RAIZE. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN SRI.R.BHASKARA KRISHNAN SRI.V.P.NARAYANAN RESPONDENT/S: 1 THE STATE TAX OFFICER IIIRD CIRCLE, STATE GST DEPARTMENT, KANNUR-673001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. 3 THE STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695002. BY ADV. GOVERNMENT PLEADER 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).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 18454 of 2018 PETITIONER/S: GIREESHKUMAR K.S AGED 46 YEARS PROPRIETOR, M/S. UNIBIZ TILES AND SANITARIES, VELIYAM, KOTTARAKKARA, KOLLAM DISTRICT. BY ADVS. SRI.BOBBY JOHN SRI.S.AJAYGHOSH KUMAR RESPONDENT/S: 1 THE COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN-695002. 2 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 THE COMMERCIAL TAX OFFICER KOTTARAKKARA, COMMERCIAL TAXES DEPARTMENT, (NOW STATE GOODS AND SERVICE TAX DEPARTMENT), KOTTARAKKARA, KOLLAM DISTRICT, PIN-691002. 4 THE TAHSILDAR RR KOLLAM, PIN-691001. 5 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE), CENTRAL SECRETARIAT, NEW DELHI-110001. WPC No.15932/2018 & conn.cases 16 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).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 19522 of 2018 PETITIONER/S: M/S. SAMSCO TRADERS DOOR NO. 6/28, MELE PATTAMBI,PATTAMBI, REPRESENTED BY ITS MANAGING PARTNER, MOHAMMED ASLAM K.P BY ADVS. SMT.S.K.DEVI SRI.SHANMUGHAM D. JAYAN RESPONDENT/S: 1 THE COMMERCIAL 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. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019 ALONG WITH WPC No.15932/2018 & CONN.CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 28933 of 2018 PETITIONER/S: M.M.NAGALINGA NADAR AGED 61 YEARS M.M.N.MANICKAVEL SONS, NO.1124/879, SWATHI, POORAM NAGAR, CANTONMENT NORTH, KOLLAM-691001, A REGISTERED PARTNERSHIP FIRM,RE PRESENTED BY SRI.M.MATHAVAN PARTNER BY ADVS. SRI.E.P.GOVINDAN SMT.DEEPA G. RESPONDENT/S: 1 THE ASST.COMMISSIONER III (ASST) SPECIAL CIRCLE, STATE GOODS AND SERVICE TAXES, TAX COMPLEX, ASRAMAM, KOLLAM-691002. 691002 2 THE COMMISSIONER OF STATE TAXES TAX TOWERS, KARAMANA, TRIVANDRUM 695002. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM 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).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 28940 of 2018 PETITIONER/S: V.ANOOP AGED 42 YEARS PROPRIETOR, M/S.ECO COOLING SOLUTIONS, 10/646, 1ST FLOOR, MAROTTIKALAS AMINA TOWER, MANJUMMEL, ERNAKULAM DISTRICT. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, COMMERCIAL TAXES, KVAT CIRCLE I, KALAMASSERY AT CIVIL STATION, KAKKANAD - 682 030. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI - 110 001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., WPC No.15932/2018 & conn.cases 20 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 30545 of 2018 PETITIONER/S: M/S. K G S NELSON PAPER MILL (P) LTD THOTTAKOM KARUKUTTY PO ANGAMALY ERNAKULAM 683576 REPRESENTED BY PRABHU K AUTHORIZED SIGNATORY BY ADVS. P.S SOMAN PULLADAN SMT.T.RADHAMANY RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF STATE TAX-I STATE GOODS AND SERVICE TAX DEPARTMENT SPECIAL CIRCLE MATTANCHERRY AT ALUVA-683501 2 THE COMMISSIONER STATE GOODS AND 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 AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. BY ADV. SRI.R.HARISHANKAR ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC No.15932/2018 & conn.cases 22 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 39253 of 2018 PETITIONER/S: M/S. NANDANAM ENTERPRISES CHAMPANNUR KAVALA, MEKKAD P.O., ANGAMALY, ERNAKULAM REPRESENTED BY ITS PROPRIETOR SRI.M.D.RAGEESH. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV RESPONDENT/S: 1 THE INTELLEGENCE OFFICER SQUAD NO.II, SGST DEPARTMENT, MATTANCHERRY AT KARUKUTTY-683 576. 2 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. 4 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC. SRI. SREELAL N. WARRIER WPC No.15932/2018 & conn.cases 24 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 39258 of 2018 PETITIONER/S: POTHEN MOTORS (P) LTD(POTHENS HUNDAI), MARUTHOOR, MANNAMTHALA POST, THIRUVANANTHAPURAM, PINCODE-695 015, REPRESENTED BY ITS MANAGING DIRECTOR ASHOK HARRY POTHEN, RESIDING AT FLAT NO.2A AND 2B, KOWDIAR MANOR, JAWAHAR NAGAR, KAWDIAR POST, THIRUVANANTHAPURAM, PIN-695 003. BY ADVS. SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR RESPONDENT/S: 1 STATE TAX OFFICER, SQUAD NO.VII, STATE GST DEPARTMENT, THIRUVANANTHAPURAM AT NEYYATTINKARA, PIN-695 121. 2 THE COMMISSIONER, STATE GST DEPARTMENT, THIRUVANANTHAPURAM, PIN-695 002. 3 STATE OF KERALA, REPRESENTED BY SECRETARY(TAXES), THIRUVANANTHAPURAM, PIN-695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI, PIN-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER WPC No.15932/2018 & conn.cases 26 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 39457 of 2018 PETITIONER/S: MEDITECH CORPORATION, AZAD ROAD, KALOOR, KOCHI - 682 017, (NEW ADDRESS MASJID LANE-2, ELAMAKKARA, KOCHI - 682 026) (REPRESENTED BY SRI.ABDUL RAHIM, PROPRIETOR). BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, KVAT CIRCLE-II, KALAMASSERY AT MINI CIVIL STATION, KAKKANAD, KOCHI - 682 030. 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 002. 4 INSPECTING ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KAKKANAD, KOCHI - 682 030. 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).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & conn.cases 28 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. 39458 of 2018 PETITIONER/S: M/S ROAMING INDIA 10/188(13), KUNNATH COMPLEX, DIARA STREET, PALAKKAD, REP. BY ITS PROPRIETOR, SRI.SHAJEEDHA, AGED 43 YEARS, W/O.RAFEEQUE. BY ADV. SRI.C.K.SREEJITH RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER OFFICE OF THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, PALAKKAD - 678 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT OF KERALA, TRIVANDRUM - 695 001. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI - 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., WPC No.15932/2018 & conn.cases 29 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).40856/2018, WP(C).39854/2018, WP(C).39852/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & conn.cases 30 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. 39852 of 2018 PETITIONER/S: JAYAPRAKASH P.V., AGED 46 YEARS PROPRIETOR,J.P.AGENCIES,R NO,1/782,PATTAMBI ROAD,KOOTTANAD,PALAKKAD. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.ANTONY JONES RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE TAX OFFICE,STATE GOODS AND SERVICE TAX DEPARTMENT,PATTAMBI,PALAKKAD (DIST)-679 303. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER,KILLIPALAM, KARAMANA P.O.THIRUVANANTHAPURAM-695 002. 3 SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM,-695 001. 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).40856/2018, WP(C).39854/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 39854 of 2018 PETITIONER/S: ALEN FAB AGED 34 YEARS PAZHAYIRICKAL HOUSE, MALAYIDAMTHURUTH.P.O., ERNAKULAM-683561, REPRESENTED BY PROPRIETOR SRI. P C JOSEPH. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM- 682018. 2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. 4 DEPUTY TAHSILDAR, KUNNATHUNADU TALUK-683543. 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., WPC No.15932/2018 & conn.cases 32 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).40856/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & 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. 40856 of 2018 PETITIONER/S: M/S LEGACY HABITATS INDIA (P) LTD., WESTEND MAIL, CHEROOTTY ROAD, CALICUT, REPRESENTED BY ITS MANAGING PARTNER, SERFRAZ ABDUL GAFOOR, S/O. ABDUL GAFOOR, AGED 44, 6D LEO PARADISE, P.T USHA ROAD, CALICUT 673 032. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENT/S: 1 STATE TAX OFFICER (WORKS CONTRACT) GST, STATE GOODS AND SERVICES TAX DEPARTMENT, KOZHIKODE, KERALA. 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 695 001. 5 UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., WPC No.15932/2018 & conn.cases 34 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).39854/2018, WP(C).39852/2018, WP(C).39458/2018, WP(C).39457/2018, WP(C).39253/2018, WP(C).39258/2018, WP(C).30545/2018, WP(C).28933/2018, WP(C).28940/2018, WP(C).18454/2018, WP(C).18247/2018, WP(C).17948/2018, WP(C).17650/2018, WP(C).14253/2018, WP(C).16849/2018, WP(C).16445/2018, WP(C).16245/2018, WP(C).15932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15932/2018 & conn.cases 35

JUDGMENT [ WP(C) 15932/2018 ,WP(C).14253/2018 ,WP(C).16245/2018 ,WP(C).16445/2018 ,WP(C).16849/2018 ,WP(C).17650/2018 ,WP(C).17948/2018 ,WP(C).18247/2018 ,WP(C).18454/2018 ,WP(C).19522/2018 ,WP(C).28933/2018 ,WP(C).28940/2018 ,WP(C).30545/2018 ,WP(C).39253/2018 ,WP(C).39258/2018 ,WP(C).39457/2018 ,WP(C).39458/2018 ,WP(C).39852/2018 ,WP(C).39854/2018 ,WP(C).40856/2018 ] 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

WPC No.15932/2018 & conn.cases 36 APPENDIX OF WP(C) 15932/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE REVENUE RECOVERY NOTICE ISSUED IN FORM NO.1 FOR 2014-15 DATED 17- 04-2018. EXHIBIT P1(A): AOF THE REVENUE RECOVERY NOTICE ISSUED IN FORM NO.10 FOR 2014-15 DATED 18- 04-2018. EXHIBIT P2 AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2014-15 DATED 13-12- 2017. WPC No.15932/2018 & conn.cases 37 APPENDIX OF WP(C) 14253/2018 PETITIONER'S/S EXHIBITS: EXHIBITP1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 24-02-2018 EXHIBIT P2OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 27-12-2017 EXHIBITP3OF THE INTERIM ORDER IN WPC NO.13930/2018 DATED 13-04-2018 EXHIBIT P4OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESP9ONDENT FOR THE YEAR 2011-12 DATED 24-02-2018 EXHIBITP5OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 5TH RESPONDENT FOR THE YEAR 2013-14 DATED 04-04-2018

WPC No.15932/2018 & conn.cases 38 APPENDIX OF WP(C) 16245/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE PENALTY ORDER NO.CR.30(14- 15) DATED 13.03.2018 ISSUED BY THE 1ST RESPONDENT UNDER THE KERALA VALUE ADDED TAX ACT, 2003 FOR THE ASSESSMENT YEAR 2014-15 TO THE PETITIONER ALONG WITH DEMAND NOTICE. EXHIBIT P2. AOF THE NOTICE DATED 04.05.2018 ISSUED BY THE 5TH RESPONDENT TO THE PETITIONER. EXHIBIT P3. AOF THE INTERIM ORDER DATED 04.05.2018 PASSED IN W.P.(C)NO.15106 OF 2018 BY THE HONOURABLE HIGH COURT OF KERALA.

WPC No.15932/2018 & conn.cases 39 APPENDIX OF WP(C) 16445/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 : PHOTOCOPY OF ORDER IN WPC.NO.11335 OF 2018 DATED 4-4-2018. EXHIBIT P2 : PHOTOCOPY OF PENALTY ORDER FOR 2012-2013 DATED 2-9-2017. EXHIBIT P3 : PHOTOCOPY OF ASSESSMENT ORDER FOR 2012-2013 DATED 30-1-2016. EXHIBIT P4 : PHOTOCOPY OF RR NOTICE DATED 4-1-2018. WPC No.15932/2018 & conn.cases 40 APPENDIX OF WP(C) 16849/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE ASSESSMENT ORDER NO.32072001906/2012-13 DATED 31.12.2017. WPC No.15932/2018 & conn.cases 41 APPENDIX OF WP(C) 17650/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 02/11/2017. EXHIBIT P2OF THE RECTIFIED ASSESSMENT ORDER DATED 08/12/2017 EXHIBIT P3OF THE RECTIFIED ORDER DATED 15/03/2018. WPC No.15932/2018 & conn.cases 42 APPENDIX of Wpc no.17948/2018 PETITIONER'S EXHIBITS EXT.P1OF THE ASSESSMENT ORDER DTD.26.10.2017 ISSUED BY THE STATE TAX OFFICER SG & ST, PAYYANNUR. EXT.P2OF DEMAND NOTICE DATED 26.10.2017 ISSUED BY THE COMMERCIAL TAX OFFICER, PAYYANNUR. EXT.P3OF THE REVENUE RECOVERY NOTICE DTD.24.4.2018 ISSUED BY SPECIAL DEPUTY TAHSILDAR (RR) HO URG.

WPC No.15932/2018 & conn.cases 43 APPENDIX OF WP(C) 18247/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1ASST. ORDER NO.32120224964/2015- 16 DATED 30.11.2017 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE. EXHIBIT P2OF THE INTERIM ORDER DATED 4.4.2018 IN W.P.(C)NO.11335/2018 OF THIS HON'BLE COURT IN THE CASE OF M/S. SHEEN GOLDEN JEWELS (INDIA) PVT.LTD.

WPC No.15932/2018 & conn.cases 44 APPENDIX OF WP(C) 18454/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 02.05.2018, FOR THE YEAR 2015-16, PASSED BY THE 3RD RESPONDENT. EXHIBIT P1(A)OF THE ASSESSMENT ORDER DATED 02.05.2018, FOR THE YEAR 2016-17, PASSED BY THE 3RD RESPONDENT. EXHIBIT P2OF THE INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.11335/2018. EXHIBIT P2(A)OF THE INTERIM ORDER DATED 15.05.2018, PASSED BY THIS HON'BLE COURT IN W.P.(C)NO.15987/2018. WPC No.15932/2018 & conn.cases 45 APPENDIX OF WP(C) 19522/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO. 32091166405/2014-15 DATED 31.10.2017. EXHIBIT P2OF THE ORDER NO. 32091166405/2016-17 DATED 31.10.2017. EXHIBIT P3OF THE ORDER NO. 32091166405/2017-18 DATED 30.11.2017. EXHIBIT P4OF THE NOTICE NO. 2018/4220/09 ISSUED U/S 7 OF THE KERALA REVENUE RECOVERY ACT FOR THE YEAR 2014-15. EXHIBIT P5OF THE NOTICE NO. 2018/4222/09 ISSUED U/S 7 OF THE KERALA REVENUE RECOVERY ACT FOR THE YEAR 2017-16. EXHIBIT P6OF THE NOTICE NO. 2018/4216/09 ISSUED U/S 7 OF THE KERALA REVENUE RECOVERY ACT FOR THE YEAR 2017-18. WPC No.15932/2018 & conn.cases 46 APPENDIX OF WP(C) 28933/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PREASSESSMENT NOTICE U/S. 25(1) OF THE KVAT ACT, 2003 ISSUED BY THE FIRST RESPONDENT.

WPC No.15932/2018 & conn.cases 47 APPENDIX OF WP(C) 28940/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32071298477/15-16 DATED 30.07.2018. WPC No.15932/2018 & conn.cases 48 APPENDIX OF WP(C) 30545/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32150277448/2012-13 DATED 31.7.20185 ISSUED BY THE IST RESPONDENT. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO.11335/2018 DATED 4.4.2018. WPC No.15932/2018 & conn.cases 49 APPENDIX OF WP(C) 39253/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PENALTY ORDER FOR THE YEAR 2015-16 PASSED BY THE 1ST RESPONDENT DATED 30.10.2018. WPC No.15932/2018 & conn.cases 50 APPENDIX OF WP(C) 39258/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.CR.NO.70/2013-14 DATED 16.10.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ORDER DATED 04.04.2018 IN WP(C)NO.11335/2018(N) OF HON'BLE HIGH COURT OF KERALA.

WPC No.15932/2018 & conn.cases 51 APPENDIX OF WP(C) 39457/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32071378724/2013-14 DATED 20/11/2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE DEMAND NOTICE IN FORM 1 BEARING NO.A5-4694/18 RRC NO.159/2018 DATED 13/11/2018 ISSUED BY THE 3RD RESPONDENT.

WPC No.15932/2018 & conn.cases 52 APPENDIX OF WP(C) 39458/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE NOTICE U/S.25(1) OF THE KVAT ACT 2003 DT. 19/11/2018 ISSUED BY THE 1ST RESPONDENT.

WPC No.15932/2018 & conn.cases 53 APPENDIX OF WP(C) 39852/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2013- 2014 DATED 5.10.2018

WPC No.15932/2018 & conn.cases 54 APPENDIX OF WP(C) 39854/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE QUARTERLY RETURN FOR THE 4TH QUARTER 2012-13 DATED 2.8.2013. EXHIBIT P2 COPY OF CERTIFIED COPY OF THE ASSESSMENT ORDER DATED 29.12.2017 WAS ISSUED BY THE 1ST RESPONDENT ON 5.12.2018 FOR THE YEAR 2012-13. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC.NO.13552 OF 2018. EXHIBIT P4 COPY OF REVENUE RECOVERY NOTICE ISSUED BY THE 4TH RESPONDENT DATED 13.11.2018 RESPONDENT AND ITS ENGLISH TRANSLATION.

WPC No.15932/2018 & conn.cases 55 APPENDIX OF WP(C) 40856/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER NO. 32111507968/2012-13 DATED 21-07-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2012-13 CSS/

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.