BharatTaxGST

M/S. N.T.K.Jewellery vs. The Secretary, Taxes

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WP(C)/21315/2018HC KeralaGSTCNR KLHC01052902201802 July 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU62 pages
For Respondent: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI

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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. 23712 of 2018 PETITIONER/S: NARGHESE P, PROPRIETOR, M/S. S M DISTRIBUTORS TC 38/1365, CENTRAL LODGE, P.H ROAD, THIRUVANANTHAPURAM. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.K.SUNDAR SRI.V.SATHEESH (S-3495) RESPONDENT/S: 1 STATE TAX OFFICER 2ND CIRCLE, STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM -695001. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM - 695001. 3 THE SECRETARY TAXES DEPARTMENT GOVERNEMNT OF KERALA SECRETARIAT THIRUVANANTHAPURAM 695001. 4 CERTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNEMNT OF INDIA WP(C).23712 of 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).14166/2018, WP(C).14770/2018, WP(C).15167/2018, WP(C).16170/2018, WP(C).19113/2018, WP(C).20969/2018, WP(C).21315/2018, WP(C).21766/2018, WP(C).21767/2018, WP(C).21966/2018, WP(C).21967/2018, WP(C).22170/2018, WP(C).22313/2018, WP(C).22515/2018, WP(C).22914/2018, WP(C).23511/2018, WP(C).23912/2018, WP(C).24177/2018, WP(C).24180/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 2018 & Conn. Cases -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 14166 of 2018 PETITIONER/S: O.V.PATHROSE,PROPRIETOR, M/S. DRISYA MARBLES, ANJUMOORTHYMANGALAM, VADAKKANCHERRY, PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT,SPECIAL CIRCLE, PALAKKAD - 678 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 9001. WP(C).23712 of 2018 & Conn. Cases -4- BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.R.HARISHANKAR SC CENTRAL BOARD OF EXCISE AMP CUSTOMS 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).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 2018 & Conn. Cases -5- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 14770 of 2018 PETITIONER/S: M/S. MALABAR LATEX (P) LTD. THENGALOOR PO, M.G KAVU(VIA), THRISSUR-680581, REPRESENTED BY ITS MANAGING DIRECTOR, A.V ABDUL GAFOOR. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER 3RD CIRCLE, THRISSUR -4. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIATE, THIRUVANANTHAPURAM- 695001. WP(C).23712 of 2018 & Conn. Cases -6- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI- 1109001. BY ADVS. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.SHEELA DEVI.I. SC CENTRAL BOARD OF EXCISE AND CUSTOMS 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).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 2018 & Conn. Cases -7- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 15167 of 2018 PETITIONER/S: IDEAL DISTRIBUTORS SREEDHARAN ROAD, KUMBALAM, ERNAKULAM DISTRICT, KUMBALAM.P.O., PIN-682506, REPRESENTED BY ITS PARTERMRS. JASMINE SHIHABUDDIN. BY ADVS. SRI.R.MURALIDHARAN (AROOR) SRI.R.RAMAKRISHNAN POTTY RESPONDENT/S: 1 THE STATE TAX OFFICER SECOND CIRCLE, DEPARTMENT OF COMMERCIAL TAXES,TRIPUNITHURA, KOCHI, PIN-682302. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA.P.O.,THIRUVANANTHAPURAM-695002. 3 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM, PIN-695002. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110001. WP(C).23712 of 2018 & Conn. Cases -8- 5 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM AT CIVIL STATION, KAKKANAD,PIN-682030. BY ADVS. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.P.R.SREEJITH SC CENTRAL BOARD OF EXCISE AND CUSTOMS 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).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 2018 & Conn. Cases -9- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 16170 of 2018 PETITIONER/S: MOHAMMED SHAERIF, BAZ HOME APPLIANCES PAZHAYATINKUZHY, VADAKKEVILA, KOLLAM-691 010. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT,2ND CIRCLE, KOLLAM - 691 001. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. BY ADVS. WP(C).23712 of 2018 & Conn. Cases -10- SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.THOMAS MATHEW NELLIMOOTTIL SC CENTRAL BOARD OF EXCISE AMP CUSTOMS 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).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 2018 & Conn. Cases -11- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 19113 of 2018 PETITIONER/S: HALLMARK MARKETING 64/2566, VALAVI ROAD, NEAR TOWN NORTH POLICE STATION,ERNAKULAM-682018, REPRESENTED BY ITS PROPRIETOR,SRI.MOHAMMED SHAJI. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE-1, SGST DEPARTMENT,ERNAKULAM- 682016. 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. 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., WP(C).23712 of 2018 & Conn. Cases -12- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 2018 & Conn. Cases -13- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 20969 of 2018 PETITIONER/S: M/S.MALABAR CEMENTS LTD. WALAYAR DAM POST, PALAKKAD, REPRESENTED BYV.B.RAMACHANDRAN NAIR, MANAGING DIRECTOR. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASST.COMMISSIONER (ASSMNT), PALAKKAD COMMERICAL TAXES SPECIAL CIRCLE,PALAKKAD-678 001. 2 THE DEPUTY COMMISSIONER DEPARTMENT OF COMMERICAL TAXES,PALAKKAD-678 001. 3 THE INSPECTING ASST. COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES,PALAKKD-678 001. OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., WP(C).23712 of 2018 & Conn. Cases -14- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 2018 & Conn. Cases -15- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 02ND DAY OF JULY 2018 / 11TH ASHADHA, 1940 WP(C).No. 21315 of 2018 PETITIONER/S: M/S. N.T.K.JEWELLERY, PANDIKAD ROAD MANJERI, REPRESENTED BY ITS MANAGING PARTNER K. JALEEL, AGED 54 YEARS, S/O. ABDULLAKUTTY RESIDING AT NTK HOUSE, MADANGODE, MANJERI PO MALAPPURAM DISTRICT -676 122 BY ADV. SRI.K.SHAJ RESPONDENT/S: THE SECRETARY, TAXES, GOVERNMENT OF KERALA SECRETARIAT, THIRUVANANTHAPURAM -695 001 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NEW DELHI 110 001 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM -695 001 THE STATE TAX OFFICER, OFFICE OF THE STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION KACHERIPADI, MANJERI, MALAPPURAM DISTRICT -676 121 WP(C).23712 of 2018 & Conn. Cases -16- BY ADV. SRI.P.R.SREEJITH SC CENTRAL BOARD OF EXCISE AND CUSTOMS OTHER PRESENT 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 02.07.2018, ALONG WITH WP(C).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 2018 & Conn. Cases -17- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21766 of 2018 PETITIONER/S: ESTEEM AGENCIES PANASSERY, THUMPOLY,ALAPPUZHA, REPRESENTED BY ITS-PROPRIETRESS SANDHYA T.H. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, SGST DEPARTMENT,ALAPPUZHA 688001. 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. OTHER PRESENT WP(C).23712 of 2018 & Conn. Cases -18- 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).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 2018 & Conn. Cases -19- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21767 of 2018 PETITIONER/S: M/S. FLASH ELECTRICALS AND PLUMBING DOOR NO.II, 724A, PATTAMBI,REPRESENTED BY ITS PARTNER SRI. MAHAMOOD M.T, BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAXE DEPARTMENT,PATTAMBI-679303. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM,KARAMANA P O, THIRUVANANTHAPURAM-695002. 3 THE SECRETARY, TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001. BY ADVS. WP(C).23712 of 2018 & Conn. Cases -20- SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.SHEELA DEVI.I. SC CENTRAL BOARD OF EXCISE AND CUSTOMS OTHER PRESENT 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).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 21966 of 2018 PETITIONER/S: M/S.BANNARI AMMAN STEELS (P) LTD. NATTUKKAL, CHITTUR, PALAKKAD,REPRESENTED BY ITS MANAGING DIRECTOR,SRI. R. ELANGOVAN. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.S.JAFFERALI RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS SERVICE TAX DEPARTMENT KERALA,SPECIAL 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. WP(C).23712 of 2018 & Conn. Cases -22- BY ADVS. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.P.R.SREEJITH SC CENTRAL BOARD OF EXCISE AND CUSTOMS OTHER PRESENT 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).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 21967 of 2018 PETITIONER/S: SAFFE SYSTEMS D.NO. XV/80-E, NOCHIMA, NAD P.O., ALUVA, PIN - 683 563, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGER, SREERAM P.G. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE MATTANCHERRY AT ALUVA, MINI CIVIL STATION, ALUVA, PIN - 683 101. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. 3 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 002. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. WP(C).23712 of 2018 & Conn. Cases -24- 5 THE DEPUTY COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, MATTANCHERRY, PIN - 682 002. BY ADVS. SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP CUSTOMS OTHER PRESENT 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).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 22170 of 2018 PETITIONER/S: SATHYADAS S/O. SREEDHARAN, AGED 44 YEARS,5/508, KIZHAKKATHIL VEEDU,KALLAMBALAM, THOTTAKKAD,THIRUVANANTHAPURAM DISTRICT. BY ADVS. SRI.C.A.CHACKO SMT.C.M.CHARISMA SMT.MEGHA K.XAVIER RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY THE SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OFFINANCE, ROOM NO. 46, NORTH BLOCK,NEW DELHI - 110 001. 2 STATE OF KERALA REPRESENTED BY THE SECRETARY,DEPARTMENT OF TAXES,SECRETARIAT,THIRUVANANTHAPURAM - 695 001. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. WP(C).23712 of 2018 & Conn. Cases -26- 4 THE COMMERCIAL TAX OFFICER THIRD CIRCLE, PALAKKAD. 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., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 22313 of 2018 PETITIONER/S: SUNIL KUMAR S. PROPRIETOR, M/S. UTHARA ENTERPRISES, PAZHAKUTTY, NEDUMANGAD, PINCODE - 695 541. BY ADVS. SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR RESPONDENT/S: 1 STATE TAX OFFICER STATE GST DEPARTMENT, NEDUMANGAD, THIRUVANANTHAPURAM DIST., PIN - 695 541. 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 CUSTOMS DEPARTMENT OF OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI, PIN - 110001. OTHER PRESENT WP(C).23712 of 2018 & Conn. Cases -28- 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).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 22515 of 2018 PETITIONER/S: SHAHUL HAMEED MUHAMMED, PROPREITOR M/S. J.K.TRADERS,MANNAR, ALLEPPEY- 689 622 BY ADV. SRI.C.K.SREEJITH RESPONDENT/S: 1 STATE TAX OFFICER SGST DEPARTMENT,CHENGANNOOR- 689 121 2 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM- 695 001 3 UNION OF INDIA REPRESENTED BY ITS REVENUE SECRETARY, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI- 110 001 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., WP(C).23712 of 2018 & Conn. Cases -30- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 22914 of 2018 PETITIONER/S: ANNAMMA ABRAHAM PROPRIETRESS, SAMAGRATHA CONSULTANTS, THAYYIL HOUSE, RS.P.O, THIRUVALLA, PIN-689111. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 STATE TAX OFFICER SQUAD NO.II, SGST DEPARTMENT, PATHANAMTHITTA AT THIRUVALLA, PIN-... 2 STATE TAX OFFICER WORKS CONTRACT SGST DEPARTMENT, PATHANAMTHITTA, PIN-689645. 3 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001. 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. WP(C).23712 of 2018 & Conn. Cases -32- 5 THE DEPUTY TAHSILDAR TALUK OFFICE, THIRUVALLA, PATHANAMTHITTA DISTRICT,PIN-689111. 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., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 23511 of 2018 PETITIONER/S: V.A.JALEEL, M/S JERRIS ENTERPRISES, SOUTH KALAMASSERY 682033ERNAKULAM DISTRICT. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER DEPT.OF COMMERCIAL TAXES, 1ST CIRCLE, KALAMASSERY 682 033 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. WP(C).23712 of 2018 & Conn. Cases -34- 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., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23912/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 23912 of 2018 PETITIONER/S: NEW KOCHI RESIDENCY PALLICKACHALIL, SRINAGAR ROAD, KALOOR,KOCHI-682017, ERNAKULAM DISTRICT (REPRESENTED BY SHRI.ABDUL NIZAR, PROPRIETOR) BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 STATE TAX OFFICER (R) O/O.DEPUTY COMMISSIONER OF STATE TAX,STATE GOODS & SERVICE TAX DEPARTMENT,CLAS TOWERS, OLD RAILWAY STATION ROAD,ERNAKULAM, KOCHI- 682018. 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM- 695002. 3 STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695 002. WP(C).23712 of 2018 & Conn. Cases -36- OTHER PRESENT 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).23712/2018, WP(C).24180/2018, WP(C).24177/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 24177 of 2018 PETITIONER/S: K.K.R FOOD PRODUCTS KURUVAMPADATH HOUSE,OKKAL.P.O., KALADY,REPRESENTED BY ITS MANAGING PARTNER,MR. BIJU KARNAN. 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- 695 001 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM- 695 001 3 THE ASISTANT COMMISSIONER-1 STATE GOODS AND SERVICES TAX DEPARTMENT,SPECIAL CIRCLE, PERUMBAVOOR,KERALA- 683 502. WP(C).23712 of 2018 & Conn. Cases -38- OTHER PRESENT 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).23712/2018, WP(C).24180/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 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. 24180 of 2018 PETITIONER/S: M/S.A.K.P.METALS & ALLOYS ALANGADAN HOUSE ROSA BHAVAN,A.L. JACOB ROAD, ERNAKULAM,REPRESENTED BY ITS MANAGING PARTNER,JOSE ANTONY BY ADV. SMT.S.K.DEVI RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER DEPT. OF COMMERCIAL TAXES,III CIRCLE, ERNAKULAM 682018 2 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARY, THIRUVANANTHAPURAM, 695001 3 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110001 4 THE INSPECTING ASST. COMMISSIONER DEPT. OF COMMERCIAL TAXES, KAKKANAD, KOCHI 682030 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23712/2018, WP(C).23712 of 2018 & Conn. Cases -40- WP(C).24177/2018, WP(C).23912/2018, WP(C).23511/2018, WP(C).22914/2018, WP(C).22515/2018, WP(C).22170/2018, WP(C).21967/2018, WP(C).21966/2018, WP(C).21767/2018, WP(C).21766/2018, WP(C).20969/2018, WP(C).19113/2018, WP(C).16170/2018, WP(C).15167/2018, WP(C).14770/2018, WP(C).14166/2018, WP(C).22313/2018, WP(C).21315/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).23712 of 2018 & Conn. Cases -41-

JUDGMENT [WP(C) 23712/2018 WP(C).14166/2018 WP(C).14770/2018 WP(C).15167/2018 WP(C).16170/2018 WP(C).19113/2018 WP(C).20969/2018 WP(C).21315/2018 WP(C).21766/2018 WP(C).21767/2018 WP(C).21966/2018 WP(C).21967/2018 WP(C).22170/2018 WP(C).22313/2018 WP(C).22515/2018 WP(C).22914/2018 WP(C).23511/2018 WP(C).23912/2018 WP(C).24177/2018 ,WP(C).24180/2018] 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 das -42- APPENDIX OF WP(C) 23712/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32010797485/2012-13 DATED 05-01- 2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P1(A)OF THE ASSESSMENT ORDER NO.32010797485/2013-14 DATED 05-01- 2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P1(B)OF THE ASSESSMENT ORDER NO.32010797485/2014-15 DATED 05-01- 2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) NO. 11335/2018 DATED 04/04/2018. -43- APPENDIX OF WP(C) 14166/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 16.12.2017 EXHIBIT P2. COPY OF ORDER IN W.P.(C)NO.11335/18 OF THIS HON'BLE COURT DATED 4.4.2018 -44- APPENDIX OF WP(C) 14770/2018 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 WP(C) NO.11335/18 OF THIS HON'BLE COURT.

-45- APPENDIX OF WP(C) 15167/2018 PETITIONER'S/S EXHIBITS: EXT.P1.OF THE NOTICE ISSUED UNDER SEC. 25(1) OF THE KVAT ACT ISSUED BY THE 1ST RESPONDENT DATED 16-04-2018. EXT.P2.OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C) NO. 11335/2018 DATED 04-04-2018. -46- APPENDIX OF WP(C) 16170/2018 PETITIONER'S/S EXHIBITS: EXT.P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXT.P1(A) COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXT.P1(B) COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXT.P1(C) COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXT.P2 COPY OF ORDER IN W.P.(C) NO.11335/18 OF THIS HON'BLE COURT -47- APPENDIX OF WP(C) 19113/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 : COPY OF ANNUAL RETURN FOR THE YEAR 2009-10 DATED 11-5-2010 EXHIBIT P1(A) : COPY OF ANNUAL RETURN FOR THE YEAR 2010-11 DATED 2-5-2011 EXHIBIT P1(B) : COPY OF ANNUAL RETURN FOR THE YEAR 2011-12 DATED 31-1-2014. EXHIBIT P2 : COPY OF NOTICE DATED 2-5-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-2010 EXHIBIT P2(A) : COPY OF NOTICE DATED 2-5-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-2011 EXHIBIT P2(B) : COPY OF NOTICE DATED 12-3-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-2012 EXHIBIT P3 : COPY OF INTERIM ORDER DATED 13-4-2018 ISSUED BY THIS HON'BLE COURT IN WPC.NO.13552 OF 2018. -48- APPENDIX OF WP(C) 20969/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11 DATED 20.03.2017. EXHIBIT P2 COPY OF REPLY SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 29.11.2017. EXHIBIT P3 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11 DATED 31.03.2018. -49- APPENDIX OF WP(C) 21315/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE NOTICE DATED 28.05.2018 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER FIRM -50- APPENDIX OF WP(C) 21766/2018 PETITIONER'S/S EXHIBITS: EXHIBIT.P1 COPY OF ANNUAL RETURN FOR THE YEAR 2013-14 EXHIBIT P2 COPY OF ORDER DATED 5-06-2018 ISSUED BY THE IST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552 OF 2018. -51- APPENDIX OF WP(C) 21767/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE ISSUED BY IST RESPONDENT FOR THE YEAR 2017-18 DATED 08.06.2018. -52- APPENDIX OF WP(C) 21966/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY IST RESPONDENT FOR THE YEAR 2014015 DATED 14.05.2018 EXHIBIT P2OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 14.05.2018. -53- APPENDIX OF WP(C) 21967/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE ISSUED UNDER S.25(1) BY THE 1ST RESPONDENT DATED 14.06.2018. -54- APPENDIX OF WP(C) 22170/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1OF THE ORDER DATED 25/08/2017 ISSUED BY THE 4TH RESPONDENT EXHIBIT-P2OF THE ORDER DATED 02/09/2017 ISSUED BY THE 4TH RESPONDENT EXHIBIT-P3OF THE DEMAND NOTICE DATED 25/08/2017 ISSUED BY THE 4TH RESPONDENT EXHIBIT-P4OF THE DEMAND NOTICE DATED 02/09/2017 ISSUED BY THE 4TH RESPONDENT EXHIBIT-P5OF THE ORDER DATED 27/04/2018 IN W.P(C) 14625/2018 -55- APPENDIX OF WP(C) 22313/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32011011134/2015-16 DATED 30.04.2018 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ORDER DATED 04.04.2018 IN W.P.(C)NO. 11335/2018(N) OF HON'BLE HIGH COURT OF KERALA.

-56- APPENDIX OF WP(C) 22515/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE REGISTRATION CERTIFICATE NO 32041114277/30.6.18 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 THEOF THE GST CERTIFICATE NO 32BMFPM 2500RIZI DATED 21.9.2017 EXHIBIT P3 THEOF THE ANNUAL RETURN FOR THE YEAR END ON 31.3.2012 FOR 2011-12 EXHIBIT P4OF THE ANNUAL RETURN FOR 2012-13 DATED 9.5.2013 EXHIBIT P5OF THE ANNUAL RETURN FOR 2013-14 DATED 28.6.2014 EXHIBIT P6OF THE ANNUAL RETURN FOR 2014-15 DATED 20.7.2015 EXHIBIT P7OF THE ANNUAL RETURN FOR 2015-16 DATED 19.5.2016 EXHIBIT P8OF THE ANNUAL RETURN FOR 2016-17 DATED 26.4.2017 EXHIBIT P9 THEOF THE PRE-ASSESSMENT NOTICE U/S 25(1) OF THE SAID ACT FOR THE YEAR 2011-12 IN NO.32041114277 DATED 2.5.2018 EXHIBIT P10 THEOF THE PRE-ASSESSMENT NOTICE FOR THE YEAR 2012-13 IN NO. 32041114277 DATED 2.5.2018 EXHIBIT P11 THEOF THE PRE-ASSESSMENT NOTICE FOR THE YEAR 2013-14 IN NO. 32041114277 DATED 2.5.2018 -57- EXHIBIT P12 THEOF THE PRE-ASSESSMENT NOTICE FOR THE YEAR 2014-15 IN NO. 32041114277 DATED 2.5.2018 EXHIBIT P13 THEOF THE PRE-ASSESSMENT NOTICE FOR THE YEAR 2015-16 IN NO. 32041114277 DATED 2.5.2018 EXHIBIT P14 THEOF THE PRE-ASSESSMENT NOTICE FOR THE YEAR 2016-17 IN NO. 32041114277 DATED 2.5.2018 -58- APPENDIX OF WP(C) 22914/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 31.01.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 67(1) FOR THE YEAR 2012-13. EXHIBIT P2 COPY OF ORDER DATED 30.04.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018. EXHIBIT P4 COPY OF DEMAND NOTICE DATED 28.05.2018 ISSUED BY THE 4TH RESPONDENT UNDER THE RR ACT AND ITS ENGLISH TRANSLATION.

-59- APPENDIX OF WP(C) 23511/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32071228885/2013-14 DATED 24-05- 2018 -60- APPENDIX OF WP(C) 23912/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32074359761/2013-14 DATED 27.3.2018 ISSUED BY THE 1ST RESPONDENT.

-61- APPENDIX OF WP(C) 24177/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 31.5.2018 -62- APPENDIX OF WP(C) 24180/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO. 32070258224/2013-14 DATED 28.02.2018 EXHIBIT P2OF THE ORDER NO. 32070258224/2013-14 DATED 30.04.2018 EXHIBIT P3OF THE DEMAND NOTICE NO. A5- 2386/18 DATED 11.06.2018

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.