K.V. Manikandan vs. State Of Kerala

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WP(C)/20594/2018HC KeralaGSTCNR KLHC01052181201821 June 2018Bench: HONOURABLE MR. JUSTICE P.B.SURESH KUMAR5 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR THURSDAY, THE 21ST DAY OF JUNE 2018 / 31ST JYAISHTA, 1940 WP(C).No. 20594 of 2018 PETITIONER(S) 1 K.V. MANIKANDAN,, PROPRIETOR,ANJALI HOME APPLIANCES,MAIN ROAD, NENMMARA,PALAKKAD. 2 K.M.UMMER, PROPRIETOR,UP ASSOCIATES,PATTAMBI,PALAKKAD-679303. 3 MOHAMMED HARIS, UP ASSOCIATES,CHUNGATH AGENCIES,DOOR NO.1/643,644,645,646, NAGALASSERI GRAMA PANCHAYAT,KOOTTANAD,PALAKKAD DISTRICT. 4 P.P.MUHAMMAD MUSTAFFA, PARTNER,PPK TRADE CENTRE,KOPPAN,PALAKKAD DISTRICT. 5 HABEEB RAHMAN.T.P, PROPRIETOR,T.P.AGENCIES,KUNTHIPUZHA,MANNARKKAD, PALAKKAD. 6 CHERUVATHUR PETER SIMLY, PROPRIETOR,NEW UNION STATIONERY,MAIN ROAD, MANNARKKAD,PALAKKAD-678582. 7 GEORGE JOSEPH, PROPRIETOR,PULARI TEXTILES AND READY-MADES,KODATHIPADI, MANNARKKAD,PALAKKAD. 8 K.M.KAMARUNNISA, PROPRIETOR,MUBARAQ ELECTRONICS,AJM COMPLEX, COURT ROAD,ALATHUR,PALAKKAD. 9 MUHAMMAD RAFEEQ, PROPRIETOR,MUBARAQ TV SHOWROOM,AJM COMPLEX,COURT ROAD, ALATHUR,PALAKKAD. 10 P.ABUBACKER, PROPRIETOR,SHIJI GLASS PALACE,NO.23/500,TB ROAD, OTTAPPALAM,PALAKKAD. 11 ABDUL KHAYOOM, PROPRIETOR,MUBARAK STATIONERY,NO.23/515,MAIN ROAD, OTTAPALAM,PALAKKAD. 12 KRISHNADAS.K, PROPRIETOR,DOLPHIN TRADERS,DOOR NO.6/399/1, SEKHARIPURAM.P.O,MANDHAKARA,PUTHUR,PALAKKAD. 13 NISHA SIMON KOTTOOR, PROPRIETOR,RAJA CERAMICS,MARKET ROAD,PALAKKAD. BY ADVS.SRI.JACOB SEBASTIAN SRI.K.V.WINSTON SMT.ANU JACOB RESPONDENT(S): 1. STATE OF KERALA, REP BY SECRETARY TO GOVERNMENT,DEPARTMENT OF TAXES, SECRETARIAT,TRIVANDRUM-695001. 2. THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 3. CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001. 4. THE ASSITANT COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT KERALA,SPECIAL CIRCLE,PALAKKAD-678001. 5. THE STATE TAX OFFICER, STATE GST DEPARTMENT,CHITTUR,PALAKKAD DISTRICT,PIN-678101. 6. THE STATE TAX OFFICER, STATE TAX OFFICE,PATTAMBI,PALAKKAD DISTRICT-679303. 7. THE STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER,MANNARKKAD-678582. 8. THE STATE OF KERALA, ALATHUR,PALAKKAD DISTRICT-678541. 9. THE STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER,OTTAPALAM-679101. 10. THE STATE TAX OFFICER, SECOND CIRCLE,SGST DEPARTMENT,PALAKKAD-678001. R3 BY ADV. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS BY SR.GOVERNMENT PLEADER:SRI.V.K.SHAMSUDHEEN BY SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21-06-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 20594 of 2018 (Y) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 A TRUE COPY OF THE ORDER OF ASSESSMENT DATED MAY 25,2018 ISSUED BY THE FIFTH RESPONDENT UNDER SECTION 25(1)OF THE KVAT ACT. EXHIBIT P2 A TRUE COPY OF THE ORDER OF ASSESSMENT DATED JUNE 6,2018 ISSUED BY THE SIXTH RESPONDENT UNDER SECTION 25(1)OF THE KVAT ACT. EXHIBIT P3 A TRUE COPY OF THE ORDER OF ASSESSMENT DATED MAY 26,2018 ISSUED BY THE SIXTH RESPONDENT UNDER SECTION 25(1)OF THE KVAT ACT. EXHIBIT P4 A TRUE COPY OF THE NOTICE DATED DECEMBER 20,2017 ISSUED BY THE SIXTH RESPONDENT UNDER SECTION 25(1)OF THE KVAT ACT. EXHIBIT P5 A TRUE COPY OF THE ORDER DATED JANUARY 16,2018 ISSUED BY THE SIXTH RESPONDENT UNDER SECTION 259(1)OF THE KVAT ACT.

DATED MAY 2,2018 UNDER SECTION 25(1)OF THE KVAT ACT. EXHIBIT P7 AOF THE NOTICE DATED MAY 3,2018 ISSUED BY THE SEVENTH RESPONDENT UNDER SECTION 25(1)OF THE KVAT ACT. EXHIBIT P8 AOF THE ORDER DATED JUNE 1,2018 ISSUED BY THE SEVENTH RESPONDENT UNDER SECTION 25(1)OF THE KVAT ACT. EXHIBIT P9 AOF THE ORDER DATED MARCH 15,2018 ISSUED BY THE EIGHTH RESPONDENT UNDER SECTION 25(1)OF THE KVAT ACT. EXHIBIT P10 AOF THE ORDER DATED MARCH 17,2018 ISSUED BY THE EIGHTH RESPONDENT UNDER SECTION 25(1)OF THE KVAT ACT. EXHIBIT P11 AOF THE NOTICE DATED THE APRIL 23,2018 ISSUED BY THE NINTH RESPONDENT UNDER SECTION 25(1)OF THE KVAT ACT. EXHIBIT P12 AOF THE ORDER DATED APRIL 30,2018 ISSUED BY THE NINTH RESPONDENT UNDER SECTION 25(1)OF THE KVAT ACT. EXHIBIT P13 AOF THE NOTICE DATED MAY 17,2018 ISSUED BY THE NINTH RESPONDENT UNDER SECTION 25(1)OF THE KVAT ACT.

EXHIBIT P14 AOF THE ORDER DATED APRIL 30,2018 ISSUED BY THE TENTH RESPONDENT UNDER SECTION 25(1)OF THE KVAT ACT.AOF THE ORDER OF ASSESSMENT DATED JUNE 6,2018 ISSUED BY THE SIXTH RESPONDENT UNDER SECTION 25(1)OF THE KVAT ACT. EXHIBIT P15 AOF THE ORDER DATED MAY 30,2018 ISSUED BY THE FOURTH RESPONDENT UNDER SECTION 25(1)OF THE KVAT ACT. RESPONDENT'S EXHIBITS:NIL //// PA TO JUDGE rsr

P.B.SURESH KUMAR, J. -------------------------------------------- W.P.(C).No.20594 of 2018 --------------------------------------------------------------- Dated this the 21st day of June, 2018 J U D G M E N T

The learned counsel for the petitioners seeks permission to withdraw the writ petition. In the light of the permission sought by the learned counsel for the petitioners, the writ petition is dismissed as withdrawn. P.B.SURESH KUMAR

JUDGE rsr

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