BharatTaxGST

M/S. My Home Industries PVT. LTD. vs. The Assistant Commissioner (Assessment)

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WP(C)/22014/2018HC KeralaGSTCNR KLHC01053601201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU58 pages
For Petitioner: SRI.S.ANIL KUMAR (TRIVANDRUM), SRI.M.RAJAGOPALFor Respondent: SRI.K.I.SAGEER, SMT.M.SHAJNA, SRI.E.C.AHAMED FAZIL, SRI.K.M.FIROZ, SRI.P.C.MUHAMMED NOUSHIQ

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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. 22077 of 2018 PETITIONER: BINURAJ.R AGED 38 YEARS PROPRIETOR, MATHEW ELECTRICALS, KUDAPPANAKKUNNU, THIRUVANANTHAPURAM 695 005. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 STATE TAX OFFICER FIRST CIRCLE,SGST DEPARTMENT,TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN 695 002. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM 695 001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO. 46,NORTH BLOCK, NEW DELHI 110 001 ADDL. AG 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).15013/2018, WP(C).19876/2018, WP(C).20618/2018, WP(C).20620/2018, WP(C).20878/2018, WP(C).21411/2018, WP(C).21479/2018, WP(C).22014/2018, WP(C).22276/2018, WP(C).22412/2018, WP(C).22478/2018, WP(C).22614/2018, WP(C).22676/2018, WP(C).22878/2018, WP(C).22879/2018, WP(C).23282/2018, WP(C).23478/2018, WP(C).23616/2018, WP(C).23814/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- WP(C).No. 22077 of 2018 & CONN.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. 15013 of 2018 PETITIONER: RAJEEV MENON R AGED 41, S/O.K.RAMAKRISHNAN, PROPRIETOR, ORION AQUA PROCESSING COMPANY, VATTANTHARA, THRISSUR. BY ADVS. SRI.K.I.SAGEER SMT.M.SHAJNA SRI.E.C.AHAMED FAZIL SRI.K.M.FIROZ SRI.P.C.MUHAMMED NOUSHIQ RESPONDENTS: 1 THE STATE TAX OFFICER DEPARTMENT OF STATE TAXES, SECOND CIRCLE, THRISSUR-680 003. 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, TAXES DEPARTMENT, 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. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. -3- WP(C).No. 22077 of 2018 & CONN.CASES 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).22077/2018, WP(C).23814/2018, WP(C).23616/2018, WP(C).23478/2018, WP(C).23282/2018, WP(C).22879/2018, WP(C).21411/2018, WP(C).22412/2018, WP(C).22614/2018, WP(C).22014/2018, WP(C).20618/2018, WP(C).20620/2018, WP(C).22276/2018, WP(C).22676/2018, WP(C).22478/2018, WP(C).22878/2018, WP(C).19876/2018, WP(C).20878/2018, WP(C).21479/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -4- WP(C).No. 22077 of 2018 & CONN.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. 19876 of 2018 PETITIONER: CHAMANY BROTHERS BANERJI ROAD, ERNAKULAM-682 018, REPRESENTED BY ITS MANAGING PARTNER SRI.SOJAN CHAMMANY. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER 1ST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM-682 018. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. ADDL. AG 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).22077/2018, WP(C).23814/2018, WP(C).23616/2018, WP(C).23478/2018, WP(C).23282/2018, WP(C).22879/2018, WP(C).15013/2018, WP(C).21411/2018, WP(C).22412/2018, WP(C).22614/2018, WP(C).22014/2018, -5- WP(C).No. 22077 of 2018 & CONN.CASES WP(C).20618/2018, WP(C).20620/2018, WP(C).22276/2018, WP(C).22676/2018, WP(C).22478/2018, WP(C).22878/2018, WP(C).20878/2018, WP(C).21479/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -6- WP(C).No. 22077 of 2018 & CONN.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. 20618 of 2018 PETITIONER: V.P.NANDAKUMAR AGED 64 YEARS PROPRIETOR, M/S. MAFIN ENTERPRISES, VALAPPAD, THRISSUR. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER - I STATE GOODS AND SERVICES TAX DEPARTMENT, CHAVAKKAD. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001. ADDL. AG 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).22077/2018, WP(C).23814/2018, WP(C).23616/2018, WP(C).23478/2018, WP(C).23282/2018, WP(C).22879/2018, WP(C).15013/2018, WP(C).21411/2018, WP(C).22412/2018, WP(C).22614/2018, WP(C).22014/2018, WP(C).20620/2018, WP(C).22276/2018, WP(C).22676/2018, -7- WP(C).No. 22077 of 2018 & CONN.CASES WP(C).22478/2018, WP(C).22878/2018, WP(C).19876/2018, WP(C).20878/2018, WP(C).21479/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -8- WP(C).No. 22077 of 2018 & CONN.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. 20620 of 2018 PETITIONER: O. ABOOBACKER AGED 57 YEARS PROPRIETOR, M/S.ALOOR BLUE METALS CRUSHER UNIT, KOTTOPPADAM, PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER PATTAMBI - 679 303. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIATE,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).22077/2018, WP(C).23814/2018, WP(C).23616/2018, WP(C).23478/2018, WP(C).23282/2018, WP(C).22879/2018, WP(C).15013/2018, WP(C).21411/2018, WP(C).22412/2018, WP(C).22614/2018, WP(C).22014/2018, WP(C).20618/2018, WP(C).22276/2018, WP(C).22676/2018, WP(C).22478/2018, WP(C).22878/2018, WP(C).19876/2018, WP(C).20878/2018, WP(C).21479/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -9- WP(C).No. 22077 of 2018 & CONN.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. 20878 of 2018 PETITIONER: VARGHESE CHACKO AGED 43 YEARS M/S.PONNAMBAL AGENCIES, PONNAMBAL, NALLOMPUZHA, KANNIVAYAL, KASARAGOD. BY ADVS. DR.K.P.PRADEEP SMT.T.THASMI SRI.A.ARUNKUMAR SRI.K.P.KESAVAN NAIR SRI.SANAND RAMAKRISHNAN SRI.T.T.BIJU RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 INTELLIGENCE OFFICER (IB) STATE GOODS AND SERVICE TAX DEPARTMENT, KASARAGOD, NEAR CLOCK TOWER, RAILWAY STATION ROAD, KASARAGOD- 671 121. 3 STATE TAX OFFICER-1 HOSDURG STATE GOODS AND SERVICE TAX DEPARTMENT, COMMERCIAL TAX BUILDING, GROUND FLOOR, HOSDURG, KANHANGAD-671 315. 4 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARMENT, TAX TOWERS, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. -10- WP(C).No. 22077 of 2018 & CONN.CASES 5 GOODS AND SERVICE TAX COUNCIL GOVERNMENT OF INDIA, OFFICE OF THE GST COUNCIL, SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI- 110001, REPRESENTED BY ITS ADDITIONAL SECRETARY. 6 THE DEPUTY TAHSILDAR RR VELLARIKUNDU TALUK KASARAGOD-671533. 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).22077/2018, WP(C).23814/2018, WP(C).23616/2018, WP(C).23478/2018, WP(C).23282/2018, WP(C).22879/2018, WP(C).15013/2018, WP(C).21411/2018, WP(C).22412/2018, WP(C).22614/2018, WP(C).22014/2018, WP(C).20618/2018, WP(C).20620/2018, WP(C).22276/2018, WP(C).22676/2018, WP(C).22478/2018, WP(C).22878/2018, WP(C).19876/2018, WP(C).21479/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -11- WP(C).No. 22077 of 2018 & CONN.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. 21411 of 2018 PETITIONER: M/S. J.K. JEWELS CHITTETHUPARAYIL COMPLEX,IV/220 DEF, KONLENCHERRY MEDICAL MISSION HOSPITAL,KOLENCHERRY- 670 601 REPRESENTED BY ITS MANAGING PARTNER JAMES JOSEPH BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER COMMERCIAL TAXES, 2ND CRICLE, PERUMBAVOOR, PIN- 683 542 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA.P.O.,THIRUVANANTHAPURAM- 695 002 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM- 695 001 4 THE CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI- 110 001 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).22077/2018, WP(C).23814/2018, WP(C).23616/2018, WP(C).23478/2018, WP(C).23282/2018, WP(C).22879/2018, WP(C).15013/2018, WP(C).22412/2018, WP(C).22614/2018, WP(C).22014/2018, WP(C).20618/2018, -12- WP(C).No. 22077 of 2018 & CONN.CASES WP(C).20620/2018, WP(C).22276/2018, WP(C).22676/2018, WP(C).22478/2018, WP(C).22878/2018, WP(C).19876/2018, WP(C).20878/2018, WP(C).21479/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -13- WP(C).No. 22077 of 2018 & CONN.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. 21479 of 2018 PETITIONER: UDAYAKUMAR D PROPRIETOR, M/S AMRUTHA ASSOCIATES, PUTHOOR, KOLLAM DISTRICT-PIN-691 507. BY ADV. SRI.BOBBY JOHN RESPONDENTS: 1 THE COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA,THIRUVANANTHAPURAM, PIN-695 002. 2 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM -695001. 3 THE COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES,(NOW STATE GOODS AND SERVICE TAX DEPARTMENT)KOTTARAKKARA, KOLLAM, PIN- 691506. 4 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT,KOTTARAKKARA, KOLLAM, PIN-691506. 5 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT,FINANCE DEPARTMENT, (REVENUE),FINANCE DEPARTMENT,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., -14- WP(C).No. 22077 of 2018 & CONN.CASES JAISHANKAR V. NAIR., SRI.B.RAMACHANDRAN, CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22077/2018, WP(C).23814/2018, WP(C).23616/2018, WP(C).23478/2018, WP(C).23282/2018, WP(C).22879/2018, WP(C).15013/2018, WP(C).21411/2018, WP(C).22412/2018, WP(C).22614/2018, WP(C).22014/2018, WP(C).20618/2018, WP(C).20620/2018, WP(C).22276/2018, WP(C).22676/2018, WP(C).22478/2018, WP(C).22878/2018, WP(C).19876/2018, WP(C).20878/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -15- WP(C).No. 22077 of 2018 & CONN.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. 22014 of 2018 PETITIONER: M/S. MY HOME INDUSTRIES PVT. LTD. 34/636, 4TH FLOOR, VEE VEE TOWERS,EDAPPALLY POST, COCHIN 682 024 REPRESENTED BY ITS DEPUTY MANAGER (ACCOUNTS)MR.RENJITH G. BY ADVS. SMT.K.LATHA SMT.JESSY MANUEL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (ASSESSMENT) SGST, SPECIAL CIRCLE III,ERNAKULAM 682 018. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM 695 002. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM 695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110 001. 5 THE INSPECTING ASST. COMMISSIONER COMMERCIAL TAXES, KAKKANAD, ERNAKULAM 682 030. 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 -16- WP(C).No. 22077 of 2018 & CONN.CASES SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22077/2018, WP(C).23814/2018, WP(C).23616/2018, WP(C).23478/2018, WP(C).23282/2018, WP(C).22879/2018, WP(C).15013/2018, WP(C).21411/2018, WP(C).22412/2018, WP(C).22614/2018, WP(C).20618/2018, WP(C).20620/2018, WP(C).22276/2018, WP(C).22676/2018, WP(C).22478/2018, WP(C).22878/2018, WP(C).19876/2018, WP(C).20878/2018, WP(C).21479/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -17- WP(C).No. 22077 of 2018 & CONN.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. 22276 of 2018 PETITIONER: M/S. PROMINARE BUILDERS AND DEVELOPERS PVT. LTD. XXXII/282, KOTTAPPADI, GURUVAYOOR, THRISSUR - 680 103. BY ADVS. SRI.M.UNNIKRISHNA MENON SRI.C.CHANDRASEKHARAN RESPONDENTS: 1 UNION OF INDIA THROUGH THE PRINCIPAL CHIEF COMMISSIONER OF GST & CENTRAL EXCISE - DIVISION RANGE, THRISSUR - 680 004. 2 THE STATE OF KERALA THROUGH COMMISSIONER OF STATE GST, GST BHAVAN, THIRUVANANTHAPURAM - 695 001. 3 THE STATE TAX OFFICER WC LT COMMERCIAL TAXES COMPLEX, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR - 680 004. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE MINISTRY FINANCE, GOVERNMENT OF INDIA, 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 WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS -18- WP(C).No. 22077 of 2018 & CONN.CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22077/2018, WP(C).23814/2018, WP(C).23616/2018, WP(C).23478/2018, WP(C).23282/2018, WP(C).22879/2018, WP(C).15013/2018, WP(C).21411/2018, WP(C).22412/2018, WP(C).22614/2018, WP(C).22014/2018, WP(C).20618/2018, WP(C).20620/2018, WP(C).22676/2018, WP(C).22478/2018, WP(C).22878/2018, WP(C).19876/2018, WP(C).20878/2018, WP(C).21479/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -19- WP(C).No. 22077 of 2018 & CONN.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. 22412 of 2018 PETITIONER: VENU S.PILLAI PROPRIETOR, M/S.VERA TRADING COMPANY,1112 C2, MOHAMMED HAJI BUILDING,CHERANELLOOR ROAD, EDAPPALLY, COCHIN-24. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENTS: 1 ASSISTANT COMMISSIONER, SPECIAL CIRCLE-III, SGST DEPARTMENT SPECIAL CIRCLE-III, SGST DEPARTMENT, TAX COMPLEX,ERNAKULAM-682015. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695001. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110001. 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.A.SREEKALA, SC, CENTRAL BOARD OF EXCISE & CUSTOMS -20- WP(C).No. 22077 of 2018 & CONN.CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22077/2018, WP(C).23814/2018, WP(C).23616/2018, WP(C).23478/2018, WP(C).23282/2018, WP(C).22879/2018, WP(C).15013/2018, WP(C).21411/2018, WP(C).22614/2018, WP(C).22014/2018, WP(C).20618/2018, WP(C).20620/2018, WP(C).22276/2018, WP(C).22676/2018, WP(C).22478/2018, WP(C).22878/2018, WP(C).19876/2018, WP(C).20878/2018, WP(C).21479/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -21- WP(C).No. 22077 of 2018 & CONN.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. 22478 of 2018 PETITIONER: K.RAGINI AGED 50, D/O.SUSEELAN, PROPRITRIX,OM SAKTHI AGENCIES, UCHAKKADA, PAYATTUVILA P.O., THIRUVANANTHAPURAM DISTRICT. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENTS: 1 STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER NEYYATTINKARA P.O., PIN-695 121. 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 COMMERCIAL TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-605 001. 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., -22- WP(C).No. 22077 of 2018 & CONN.CASES 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).22077/2018, WP(C).23814/2018, WP(C).23616/2018, WP(C).23478/2018, WP(C).23282/2018, WP(C).22879/2018, WP(C).15013/2018, WP(C).21411/2018, WP(C).22412/2018, WP(C).22614/2018, WP(C).22014/2018, WP(C).20618/2018, WP(C).20620/2018, WP(C).22276/2018, WP(C).22676/2018, WP(C).22878/2018, WP(C).19876/2018, WP(C).20878/2018, WP(C).21479/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -23- WP(C).No. 22077 of 2018 & CONN.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. 22614 of 2018 PETITIONER: AJAYAKUMAR C.S AGED 54 YEARS HARISREE BUILDERS & DEVELOPERS, AJAY & CO., KURIACHIRA P.O., THRISSUR DIST, PIN-680 006. BY ADVS. SRI.S.SURESH BABU (CHERUNNIYOOR) SRI.AJI V.DEV RESPONDENTS: 1 THE STATE TAX OFFICER (IB) DEPARTMENT OF GOODS AND SERVICE TAX, POOTHOLE P.O., THRISSUR, THRISSUR DISTRICT, PIN-680 004. 2 THE STATE TAX OFFICER (WORKS CONTRAC), STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE P.O., THRISSUR, THRISSUR DISTRICT, PIN-680 004. 3 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, GOVT.SECRETARIAT, THIRUVANANTHAPURAM-695002. 4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN-110001. 5 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN-110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. -24- WP(C).No. 22077 of 2018 & CONN.CASES 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.M.RAJENDRA KUMAR, CGC SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22077/2018, WP(C).23814/2018, WP(C).23616/2018, WP(C).23478/2018, WP(C).23282/2018, WP(C).22879/2018, WP(C).15013/2018, WP(C).21411/2018, WP(C).22412/2018, WP(C).22014/2018, WP(C).20618/2018, WP(C).20620/2018, WP(C).22276/2018, WP(C).22676/2018, WP(C).22478/2018, WP(C).22878/2018, WP(C).19876/2018, WP(C).20878/2018, WP(C).21479/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -25- WP(C).No. 22077 of 2018 & CONN.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. 22676 of 2018 PETITIONER: A.SHAJAHAN AGED 66 YEARS PROPRIETR, M/S SHAJAHAN STORES, RICE PROVISION STORE, MARKET JUNCTION,KOTTARAKKARA, KOLLAM DISTRICT, PIN-691 506. BY ADV. SRI.BOBBY JOHN RESPONDENTS: 1 THE COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM,KARAMANA, THIRUVANANTHAPURAM-PIN-695 002. 2 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM-695 001. 3 THE COMMERCIAL TAX OFFICER COMMERCIAL TAXES DEPARTMENT,(NOW STATE GOODS AND SERVICE TAX DEPARTMENT),KOTTARAKKARA, PIN-691 506. 4 THE DEPUTY TAHSILDAR KOTTARAKKARA TALUK, KOTTARAKKARA,KOLLAM DISTRICT, PIN-791 506. 5 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT,FINANCE DEPARTMENT (REVENUE),CENTRAL SECRETARIAT, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -26- WP(C).No. 22077 of 2018 & CONN.CASES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. SRI.M.RAJENDRA KUMAR, CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22077/2018, WP(C).23814/2018, WP(C).23616/2018, WP(C).23478/2018, WP(C).23282/2018, WP(C).22879/2018, WP(C).15013/2018, WP(C).21411/2018, WP(C).22412/2018, WP(C).22614/2018, WP(C).22014/2018, WP(C).20618/2018, WP(C).20620/2018, WP(C).22276/2018, WP(C).22478/2018, WP(C).22878/2018, WP(C).19876/2018, WP(C).20878/2018, WP(C).21479/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -27- WP(C).No. 22077 of 2018 & CONN.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. 22878 of 2018 PETITIONER: NARAYANAN P.V. SREE BALAJI AGENCIES,404,AMBATTUKULAMBU,7,VANDITHAVALAM, PALAKKAD BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.S.JAFFERALI RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT KERALA,CHITTUR-678 104, PALAKKAD 2 THE COMMSSIONER 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 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).22077/2018, WP(C).23814/2018, WP(C).23616/2018, WP(C).23478/2018, WP(C).23282/2018, -28- WP(C).No. 22077 of 2018 & CONN.CASES WP(C).22879/2018, WP(C).15013/2018, WP(C).21411/2018, WP(C).22412/2018, WP(C).22614/2018, WP(C).22014/2018, WP(C).20618/2018, WP(C).20620/2018, WP(C).22276/2018, WP(C).22676/2018, WP(C).22478/2018, WP(C).19876/2018, WP(C).20878/2018, WP(C).21479/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -29- WP(C).No. 22077 of 2018 & CONN.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. 22879 of 2018 PETITIONER: K. RAJAN AGED 62 YEARS M/S.DHANYA SAW MILL, MALAYADI, VINOBA NIKETHAN PO, NEDUMANGAD, THIRUVANANTHAPURAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT,4TH FLOOR, REVENUE TOWER, NEDUMANGAD-695 541. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. ADDL. AG 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).22077/2018, WP(C).23814/2018, WP(C).23616/2018, WP(C).23478/2018, WP(C).23282/2018, WP(C).15013/2018, WP(C).21411/2018, WP(C).22412/2018, WP(C).22614/2018, WP(C).22014/2018, WP(C).20618/2018, WP(C).20620/2018, WP(C).22276/2018, WP(C).22676/2018, WP(C).22478/2018, WP(C).22878/2018, WP(C).19876/2018, WP(C).20878/2018, WP(C).21479/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -30- WP(C).No. 22077 of 2018 & CONN.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. 23282 of 2018 PETITIONER: M/S. HILL AND SEA VIEW AYURVEDIC BEACH RESORT, MOTTAVILA, KOVALAM, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING PARTNER, JITHIN S.J.NATH. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER SQUARD NO.VII, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM AT NEYYATTINKARA- 695 121. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT THIRUVANANTHAPURAM-695001. 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 -31- WP(C).No. 22077 of 2018 & CONN.CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22077/2018, WP(C).23814/2018, WP(C).23616/2018, WP(C).23478/2018, WP(C).22879/2018, WP(C).15013/2018, WP(C).21411/2018, WP(C).22412/2018, WP(C).22614/2018, WP(C).22014/2018, WP(C).20618/2018, WP(C).20620/2018, WP(C).22276/2018, WP(C).22676/2018, WP(C).22478/2018, WP(C).22878/2018, WP(C).19876/2018, WP(C).20878/2018, WP(C).21479/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -32- WP(C).No. 22077 of 2018 & CONN.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. 23478 of 2018 PETITIONER: M/S.ISHAN JEWELS PALACE LLP ROOM NO.KM-18/53-D, E, STADIUM BUILDING,MAIN ROAD, KOYILANDY, KOZHIKODE DISTRICT-673 305,REPRESENTED BY ITS DESIGNATED PARTNERPRADEEP KUMAR K. BY ADVS. SRI.K.J.ABRAHAM SRI.C.AJITH KUMAR SRI.NIKHIL JOHN RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT,KOYILANDY, KOZHIKODE DISTRICT-673 006. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA P.O., THIRUVANANTHAPURAM DISTRICT-695 001. 3 THE SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM DISTRICT-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 WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS -33- WP(C).No. 22077 of 2018 & CONN.CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22077/2018, WP(C).23814/2018, WP(C).23616/2018, WP(C).23282/2018, WP(C).22879/2018, WP(C).15013/2018, WP(C).21411/2018, WP(C).22412/2018, WP(C).22614/2018, WP(C).22014/2018, WP(C).20618/2018, WP(C).20620/2018, WP(C).22276/2018, WP(C).22676/2018, WP(C).22478/2018, WP(C).22878/2018, WP(C).19876/2018, WP(C).20878/2018, WP(C).21479/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -34- WP(C).No. 22077 of 2018 & CONN.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. 23616 of 2018 PETITIONER: M/S. SALONIA 'AMMU' T.C. 25/3052 (1), MALLOOR ROAD, VANCHIYOOR. P.O., THIRUVANANTHAPURAM-DIST. PIN: 695 035, (REPRESENTED BY IT'S MANAGING PARTNER SMT. P. SINDHU) BY ADVS. SRI.S.SURESH BABU (CHERUNNIYOOR) SRI.AJI V.DEV RESPONDENTS: 1 THE STATE TAX OFFICER FIRST CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT,TAX TOWERS, KARAMANA P.O., THIRUVANANTHAPRUAM-DIST., PIN 695002. 2 THE STATE TAX OFFICER IB STATE GOODS AND SERVICE TAX DEPARTMENT,TAXTOWERS, KARAMANA P.O.,THIRUVANANTHAPURAM-DIST. PIN 695002. 3 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES,GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695002. 4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI. PIN-110 001. 5 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI. PIN-110 001. -35- WP(C).No. 22077 of 2018 & CONN.CASES ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22077/2018, WP(C).23814/2018, WP(C).23478/2018, WP(C).23282/2018, WP(C).22879/2018, WP(C).15013/2018, WP(C).21411/2018, WP(C).22412/2018, WP(C).22614/2018, WP(C).22014/2018, WP(C).20618/2018, WP(C).20620/2018, WP(C).22276/2018, WP(C).22676/2018, WP(C).22478/2018, WP(C).22878/2018, WP(C).19876/2018, WP(C).20878/2018, WP(C).21479/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -36- WP(C).No. 22077 of 2018 & CONN.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. 23814 of 2018 PETITIONER: M/S.VINAYAKA CASHEW COMPANY PRASANTHI NAGAR, MANGAD, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER,B.MOHANACHANDRAN NAIR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, KOLLAM O/O.THE ASST. COMMISSIONER (ASSESSMENT),COMMERCIAL TAXES SPECIAL CIRCLE,ASRAMOM, KOLLAM - 691 002. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. ADDL. AG 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).22077/2018, WP(C).23616/2018, WP(C).23478/2018, WP(C).23282/2018, WP(C).22879/2018, WP(C).15013/2018, WP(C).21411/2018, WP(C).22412/2018, WP(C).22614/2018, WP(C).22014/2018, WP(C).20618/2018, WP(C).20620/2018, WP(C).22276/2018, WP(C).22676/2018, WP(C).22478/2018, WP(C).22878/2018, WP(C).19876/2018, WP(C).20878/2018, WP(C).21479/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -37- WP(C).No. 22077 of 2018 & CONN.CASES

JUDGMENT [ WP(C) 22077/2018, WP(C).15013/2018 , WP(C).19876/2018 , WP(C).20618/2018, WP(C).20620/2018 , WP(C).20878/2018 , WP(C).21411/2018, WP(C).21479/2018 , WP(C).22014/2018 ,WP(C).22276/2018, WP(C).22412/2018 , WP(C).22478/2018 , WP(C).22614/2018, WP(C).22676/2018 , WP(C).22878/2018 ,WP(C).22879/2018 , WP(C).23282/2018 , WP(C).23478/2018 WP(C).23616/2018, WP(C).23814/2018 ]

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 JS

-38- APPENDIX OF WP(C) 22077/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 14-02-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P1(A) COPY OF REVISED NOTICE DATED 11-04-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P2 COPY OF THE REPLY DATED 25-04-2018 FILED BY THE PETITIONER EXHIBIT P3 COPY OF ORDER DATED 29-05-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14 EXHIBIT P4 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO. 13552 OF 2018

-39- APPENDIX OF WP(C) 15013/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER DATED 31-1- 2018 ALONG WITH DEMAND NOTICE DATED 31-1- 2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2 AOF THE INTERIM ORDER DATED 4-4- 2018 PASSED IN WP(C)NO.11335 OF 2018 BY THE HON'BLE HIGH COURT OF KERALA.

-40- APPENDIX OF WP(C) 19876/2018 PETITIONER'S/S EXHIBITS: EXT.P1 COPY OF ANNUAL RETURN FOR THE YEAR 2015-16 DATED 25.08.2016 EXT.P1(A) COPY OF ANNUAL RETURN FOR THE YEAR 2016-17 DATED 23.08.2017 EXT.P2 COPY OF ASSESSMENT ORDER DATED 14.5.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXT.P2(A) COPY OF ASSESSMENT ORDER DATED 14.5.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXT.P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552 OF 2018

-41- APPENDIX OF WP(C) 20618/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P2. COPY OF ORDER IN WPC 11335/18 OF THIS HONOURABLE COURT.

-42- APPENDIX OF WP(C) 20620/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 18.11.2017. EXHIBIT P1(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 18.11.2017. EXHIBIT P1(B) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 18.11.2017. EXHIBIT P1(C) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 18.11.2017. EXHIBIT P1(D) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 18.11.2017. EXHIBIT P2 COPY OF ORDER IN WPC NO. 11335/18 OF THIS HON'BLE COURT DT.04.04.2018

-43- APPENDIX OF WP(C) 20878/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER NO.IB(K) 08/2017-18 DATED 14-09-2017 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2OF THE NOTICE NO.32130619929/2014-15 DATED 16-03-2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P3OF THE ORDER NO.32130619929/2014- 15 DATED 02-05-2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P4 DATED 14-03-2018 ISSUED UNDER SECTION 7 BY THE 6TH RESPONDENT. EXHIBIT P5 DATED 24-04-2018 ISSUED UNDER SECTION 34 BY THE 6TH RESPONDENT.

-44- APPENDIX OF WP(C) 21411/2018 PETITIONER'S/S EXHIBITS: EXT.P1OF THE PRE-ASSESSMENT NOTICE NO. 32151322686/14-15 FOR THE YEAR 2014-15 DATED 17.04.2018 U/S. 25 (1) OF KVAT ACT ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXT.P1 AOF THE PRE-ASSESSMENT NOTICE NO. 32151322686/15-16 FOR THE YEAR 2015-16 DATED 17.04.2018 U/S. 25 (1) OF KAVT ACT ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXT.P1BOF THE PRE-ASSESSMENT NOTICE NO. 32151322686/16-17 FOR THE YEAR 2016-17 DATED 17.04.2018 U/S.25 (1) OF KVAT ACT ISSUED BY THE 1ST RESPONDNET TO THE PETITIONER EXT.P2OF THE REPLY FILED AGAINST EXT.P1 DATED 28.05.2018 FOR THE YEAR 2014-15 EXT.P2 AOF THE REPLY FILED AGAIST EXT.P1A DATED 28.05.2018 FOR THE YEAR 2015-16 EXT.P2 BOF THE REPLY FILED AGAINST EXT.P1 B DATED 28.05.2018 FOR THE YEAR 2016-17 EXT.P3OF THE ASSESSMENT ORDER NO. 32151322686/14-15 FOR THE AYEAR 2014-15 DATED 30.05.2018 U/S. 25 (1) OF KVAT ACT ISSUED BY THE 1ST RESPONDNET TO THE PETITIONER EXT.P3 (A)OF THE ASSESEMENT ORDER NO. 32151322686/15-16 FOR THE YEAR 2015-16 DATED 30.05.2018 U/S.25 (1) OF KVAT ACT IISUED BY THE 1ST RESPONDNET TO THE PETITIONER EXT.P3 BOF THE ASSESSMENT ORDER NO. 32151322686/16-17 FOR THE YEAR 2016-17 DATED 30.05.2018 U/S. 25 (1) OF KAVT ACT ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXT.P4OF THE CONSTITUTIONAL {101ST

-45- AMENDMENT} ACT 2016 EXT.P5OF THE UNION LIST {LIST I} TO THE SEVENTH SCHEDULE TO THE CONSTITION OF INDIA EXT.P6OF THE STATE LIST {LIST I} TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA EXT.P7OF THE NOTIFICATION NO. SO 2986 (E) DATED 16.09.2016 ISSUED BY THE DEPARTMENT OF REVENEU GOVERNMENT OF INDIA EXT.P8OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN WOC NO. 11335/18 DATAED 04.04.2018

-46- APPENDIX OF WP(C) 21479/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 19.3.2018 FOR THE YEAR 2014-15, PASSED BY THE THIRD RESPONDENT. EXHIBIT P1(A)OF THE ASSESSMENT ORDER DATED 19.3.2018 FOR THE YEAR 2015-16 -PASSED BY THE THIRD RESPONDENT. EXHIBIT P1(B)OF THE ORDER DATED 19.03.2018 PASSED BY THE THIRD RESPONDENT DEMANDING PENAL INTEREST. EXHIBIT P2OF THE APPEAL FOR THE YEAR 2014- 15 DATED 03.04.2018 FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER. EXHIBIT P2(A)OF THE APPEAL FOR THE YEAR 2015- 16 DATED 03.04.2018 FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER. EXHIBIT P2(B)OF THE APPEAL FILED DATED 03.04.2018 FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER FOR THE DEMAND OF THE PENAL INTEREST FOR THE YEAR 2015-16. EXHIBIT P3OF THE NOTICE DATED 30.05.2018 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER. EXHIBIT P4OF THE INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT IN WP(C) NO.11335 OF 2018. EXHIBIT P4(A)OF THE INTERIM ORDER DATED 06.06.2018 PASSED BY THIS HON'BLE COURT IN WP(C) NO.18454 OF 2018. -47- APPENDIX OF WP(C) 22014/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE ASSESSMENT ORDER FOR THE YEAR 2013-14 DATED 30/11/2017 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXHIBIT P1A THEOF THE ASSESSMENT ORDER FOR THE YEAR 2013-14 DATED 16/5/2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXHIBIT P2 THEOF INTERIM ORDER ISSUED BY THIS COURT IN WPC NO.13930/2018, DATED 13/4/2018

-48- APPENDIX OF WP(C) 22276/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE REGISTRATION CERTIFICATE OF ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER DATED 16/02/2013. EXHIBIT P2OF THE NOTICE U/S. 25 91) OF THE KVAT ACT ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR AY - 2012 -2 103 DATED 12/12/2017. EXHIBIT P3OF THE NOTICE U/S. 25 (1) OF THE KVAT ACT ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR AY- 2014 2015 DATED 12/12/2017. EXHIBIT P4OF THE NOTICE U/S. 25 (1) OF THE KVAT ACT ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR AY - 2015 - 2016 DATED 12/12/2017. EXHIBIT P5OF THE NOTICE ISSUED BY THE 3RD RESPONDENT DATED 07/03/2018. EXHIBIT P6OF THE NOTICE ISSUED BY THE 3RD RESPONDENT DATED 28/03/2018. EXHIBIT P7OF THE REPLY ISSUED BY THE PETITIONER TO THE 3RD RESPONDENT DATED 09/04/2018. -49- APPENDIX OF WP(C) 22412/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1:OF THE PRE ASSESSMENT NOTICE NO.32071210907/15-16 DATED 25.01.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT-P2:OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.11335/2018 DATED 04.04.2018. -50- APPENDIX OF WP(C) 22478/2018 PETITIONER'S/S EXHIBITS: EXT.P1:OF NOTICE NO.320109959395/15-16 DATED 30.05.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2015-16. EXT.P2: AOF THE INTERIM ORDER DATED 04.04.2018 PASSED IN WP(C)NO.11355 OF 2018 BY THE HON'BLE HIGH COURT OF KERALA.

-51- APPENDIX OF WP(C) 22614/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE SHOW-CAUSE NOTICE DATED 09-01-2018 UNDER SECTION 67 OF THE ERSTWHILE KVAT ACT, 2003 FOR THE YEAR 2011-

12.

EXHIBIT P2OF THE OBJECTIONS DATED 22-02- 2018 FILED BY THE PETITIONER IN REPLY TO EXT-P1. EXHIBIT P3OF THE PENALTY ORDER DATED 31-05- 2018 UNDER SECTION 67 OF THE ERSTWHILE KVAT ACT, 2013 FOR THE YEAR 2011-12. -52- APPENDIX OF WP(C) 22676/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR THE YEAR 2013-14, DATED 30/10/2017 PASSED BY THE THIRD RESPONDENT. EXHIBIT P1AOF THE ASSESSMENT ORDER FOR THE YEAR 2014-15, DATED 30/10/2017 PASSED BY THE THIRD RESPONDENT. EXHIBIT P2OF THE APPEAL FOR THE YEAR 2013- 14, DATED 26/11/2017 FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER. EXHIBIT P2AOF THE APPEAL FOR THE YEAR 2014- 15, DATED 26/11/2017 FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER. EXHIBIT P3OF THE NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT, FOR THE THE FOURTH RESPONDENT. EXHIBIT P3AOF THE NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT, FOR THE THE FOURTH RESPONDENT. EXHIBIT P4OF THE NOTICE UNDER SECTION 34 OF THE KERALA REVENUE RECOVERY ACT, FOR THE THE FOURTH RESPONDENT. EXHIBIT P4AOF THE NOTICE UNDER SECTION 34 OF THE KERALA REVENUE RECOVERY ACT, FOR THE THE FOURTH RESPONDENT. EXHIBIT P5OF THE INTERIM ORDER DATED 04.04.2018, PASSED BY THIS HON'BLE COURT IN WPC NO. 11335 OF 2018. EXHIBIT P5AOF THE INTERIM ORDER DATED 27/06/2018, PASSED BY THIS HON'BLE COURT IN WPC NO. 20934 OF 2018. -53- APPENDIX OF WP(C) 22878/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2-14-15 DATED 19.03.2018 EXHIBIT P2OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 19.03.2018

-54- APPENDIX OF WP(C) 22879/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 : COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 17-4- 2018. EXHIBIT P2 : COPY OF ORDER IN WPC.NO.14383/18 OF THIS HON'BLE COURT DATED 27-4-2018

-55- APPENDIX OF WP(C) 23282/2018 PETITIONER'S/S EXHIBITS: EXHIBIT.P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 & 2015 - 16. EXHIBIT P2 COPY OF ORDER IN W.P.(C)NO.14383/18 OF THIS HON'BLE COURT.

-56- APPENDIX OF WP(C) 23478/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32111160491/13-14 DATED 23.06.2018

-57- APPENDIX OF WP(C) 23616/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE SHOW CAUSE NOTICE U/S. 25(1) OF THE KVAT ACT, 2003 FOR 2011-12 DATED 17-04-2018 EXHIBIT P1A AOF THE SHOW CAUSE NOTICE U/S. 25(1) OF THE KVAT ACT, 2003 FOR 2012-13 DATED 17-04-2018 EXHIBIT P1B AOF THE SHOW CAUSE NOTICE U/S. 25(1) OF THE KVAT ACT, 2003 FOR 2013-14 DATED 17-04-2018 EXHIBIT P2 AOF THE OBJECTIONS FOR THE YEAR 2011-12 DATED 27.04.2018. EXHIBIT P2A AOF THE OBJECTIONS FOR THE YEAR 2012-13 DATED 27.04.2018. EXHIBIT P2B AOF THE OBJECTIONS FOR THE YEAR 2013-14 DATED 27.04.2018. EXHIBIT P3 AOF THE ASSESSMENT ORDER PASSED U/S. 25(1) OF THE KVAT ACT, 2003 FOR 2011- 12 DATED 24-05-2018. EXHIBIT P3A AOF THE ASSESSMENT ORDER PASSED U/S. 25(1) OF THE KVAT ACT, 2003 FOR 2012- 13 DATED 24-05-2018. EXHIBIT P3B AOF THE ASSESSMENT ORDER PASSED U/S. 25(1) OF THE KVAT ACT, 2003 FOR 2013- 14 DATED 24-05-2018. -58- APPENDIX OF WP(C) 23814/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 06.06.2018. EXHIBIT P2. COPY OF ORDER IN W.P.(C) NO.14383/18 OF THIS HON'BLE COURT DATED 27.04.2018.

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