BharatTaxGST

Francis Alukkas Precious Metals & Traders LLP vs. The Commissioner Of Commercial Taxes

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WP(C)/24687/2018HC KeralaGSTCNR KLHC01056274201808 July 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI41 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.26850 of 2018 PETITIONER/S: M/S. EMERSON NETWORK POWER [INDIA] P LTD (NOW KNOWN AS VERTIV ENERGY P LTD.W.E.F 17TH MAY 2017) BUILDING NO. 40/9338, (NEW NO. 59/4517) 4TH FLOOR, CHAKOS TOWERS, PADMA PULLEPADY ROAD, COCHIN - 682 035, REPRESENTED BY ITS DIRECTOR (ZONAL ACCOUNTS) MR. N.S.V. BABU. BY ADV. SMT.K.LATHA RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OFFICE OF THE ASSISTANT COMMISSIONER (SPECIAL CIRCLE III), COMMERCIAL TAXES, ERNAKULAM - 682 015. 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 - 110001. 5 THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, ERNAKULAM - 682 030. W.P.(C) No. 26850/2018 and Conn.Cases -2- BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).23658/2018, WP(C).23860/2018, WP(C).24687/2018, WP(C).27591/2018, WP(C).28887/2018, WP(C).29028/2018, WP(C).31202/2018, WP(C).33090/2018, WP(C).33943/2018, WP(C).36482/2018, WP(C).36485/2018, WP(C).39245/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 26850/2018 and Conn.Cases -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.23658 of 2018 PETITIONER/S: AL BARAD HOTELS PVT. LTD. VYTILLA, ERNAKULAM.REPRESENTED BY ITS MANAGING DIRECTOR,K.P.ABDUL SALAM MAULAVI. BY ADVS. SRI.DEEPU THANKAN SMT.NIMMY JOHNSON SMT.UMMUL FIDA SRI.A.ABDUL NABEEL RESPONDENT/S: 1 STATE TAX OFFICER (WC & LT) DEPT. OF STATE GOODS AND SERVICE TAX,KATTAPANA, IDUKKI. 2 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY,SECRETARIAT, THIRUVANANTHAPURAM 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM 695 001. W.P.(C) No. 26850/2018 and Conn.Cases -4- 4 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110001. BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES SRI.T.V.VINU, CGC SRI.T.V.VINU CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39245/2018, WP(C).36482/2018, WP(C).33943/2018, WP(C).33090/2018, WP(C).31202/2018, WP(C).24687/2018, WP(C).23860/2018, WP(C).26850/2018, WP(C).27591/2018, WP(C).28887/2018, WP(C).29028/2018, WP(C).36485/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 26850/2018 and Conn.Cases -5- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.23860 of 2018 PETITIONER/S: 1 KABEER S/O. MOIDUNNI, HOUSE NO.XI/540, EVERSHINE CITY,P.O. AVANOOR, THRISSUR DISTRICT - 680 541. 2 MUHAMMED SHAFEEQ S/O. VEERAN, PADINJAREVEED, EVERSHINE CITY,P.O. AVANOOR, THRISSUR DISTRICT - 680 541. 3 RAMACHANDRAN S/O. KARAPPAN EZHUTHASSAN, KAIPPILLY HOUSE, KRISHIBHAVAN ROAD, ANJOOR, P.O. MUNDOOR, THRISSUR DISTRICT - 680 541. 4 ABDUL GAFOOR S/O. SAITHALI, ATTUPARAMBATH HOUSE, PERAMANGALAM P.O., THRISSUR DISTRICT - 680 545. 5 KAREEM S/O. SULAIMAN, UPPUTTIL HOUSE, PALLIPRAM, MUDICKAL P.O., MARAMPILLI, ERNAKULAM DISTRICT - 683 547. 6 SALIM S/O. MOIDUTTY, PUTHENPURAYIL HOUSE, ANJOOR, P.O. MUNDOOR, THRISSUR DISTRICT - 680 541. W.P.(C) No. 26850/2018 and Conn.Cases -6- BY ADVS. SRI.DINESH MATHEW J.MURICKEN SRI.K.VISWANATHAN RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY THE SECRETARY (REVENUE),GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE DISTRICT COLLECTOR THRISSUR, COLLECTORATE, AYYANTHOLE P.O., THRISSUR DISTRICT - 680 003. 3 SENIOR GEOLOGIST DISTRICT OFFICE OF THE DEPARTMENT OF MINING & GEOLOGY,MINI CIVIL STATION, CHEMBUKKAVU,THRISSUR DISTRICT - 680 020. 4 DISTRICT ENVIRONMENTAL IMPACT ASSESSMENT AUTHORITY CIVIL STATION, AYYANTHOLE P.O., THRISSUR DISTRICT - 680 003. BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39245/2018, WP(C).36482/2018, WP(C).33943/2018, WP(C).33090/2018, WP(C).31202/2018, WP(C).24687/2018, WP(C).23658/2018, WP(C).26850/2018, WP(C).27591/2018, WP(C).28887/2018, WP(C).29028/2018, WP(C).36485/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 26850/2018 and Conn.Cases -7- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.24687 of 2018 PETITIONER/S: FRANCIS ALUKKAS PRECIOUS METALS & TRADERS LLP RAM MOHAN ROAD,KOZHIKODE-673001.REPRESENTED BY ITS DESIGNATED PARTNER A.V.FRANCIS. BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR RESPONDENT/S: 1 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM-695033. 2 THE INTELLIGENCE OFFICER SQUAD NO.III,SGST DEPARTMENT,KOZHIKODE-673006. 3 CENTRAL BOARD OF INDIRECT TAXES CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,UNION OF INDIA,NEW DELHI-110001. BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS W.P.(C) No. 26850/2018 and Conn.Cases -8- SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39245/2018, WP(C).36482/2018, WP(C).33943/2018, WP(C).33090/2018, WP(C).31202/2018, WP(C).23860/2018, WP(C).23658/2018, WP(C).26850/2018, WP(C).27591/2018, WP(C).28887/2018, WP(C).29028/2018, WP(C).36485/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 26850/2018 and Conn.Cases -9- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.27591 of 2018 PETITIONER/S: SRI. RAMACHANDRAN N. PROPRIETOR, M/S THRIMURTHI JEWELLERY, KOYILANDY, KOZHIKODE DISTRICT BY ADV. JOSE JOSEPH RESPONDENT/S: 1 THE STATE OF KERALA REP. BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TVM - 695 001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPAPAM, KARAMANA P.O. THIRUVANANTHAPURAM 695 002. 3 THE STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, QUILANDY, KOZHIKODE - 673 616. 4 THE UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT OF INDIA DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, NEW DELHI 110001 W.P.(C) No. 26850/2018 and Conn.Cases -10- BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39245/2018, WP(C).36482/2018, WP(C).33943/2018, WP(C).33090/2018, WP(C).31202/2018, WP(C).24687/2018, WP(C).23860/2018, WP(C).23658/2018, WP(C).26850/2018, WP(C).28887/2018, WP(C).29028/2018, WP(C).36485/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 26850/2018 and Conn.Cases -11- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.28887 of 2018 PETITIONER/S: GRAND AGENCIES AGED 36 YEARS 19-1206A, 40 FEET ROAD, NEAR ST. ALOYSIOUS SCHOOL,PALLURUTHY, KOCHI-682 006 REPRESENTED BY MOHAMMED ZAMEER.T.M., PROPRIETOR GRAND AGENCIES BY ADVS. K.M CHERIAN SRI.R.RAMAKRISHNAN POTTY V. P. SABU RESPONDENT/S: 1 THE STATE TAX OFFICER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, 2ND CIRCLE, BAZAR ROAD, MATTANCHERRY, KOCHI-682 002 2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AN D SERVICES TAX, THIRUVANANTHAPURAM-695 002 W.P.(C) No. 26850/2018 and Conn.Cases -12- 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THRIUVANANTHAPURAM-695 001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001 BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39245/2018, WP(C).36482/2018, WP(C).33943/2018, WP(C).33090/2018, WP(C).31202/2018, WP(C).24687/2018, WP(C).23860/2018, WP(C).23658/2018, WP(C).26850/2018, WP(C).27591/2018, WP(C).29028/2018, WP(C).36485/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 26850/2018 and Conn.Cases -13- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.29028 of 2018 PETITIONER/S: MANJALI POULTRY FARM THALIMALA, VYTHIRI, WAYANAD - 673 576, REPRESENTED BY ITS PROPRIETOR JOHNY M. BY ADVS. C.S. ARUN SHANKAR SHYAM KUAMR S T.G.MADHAVANUNNI RESPONDENT/S: 1 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM - 695 033 2 THE STATE TAX OFFICER SGST DEPARTMENT, KALPETTA, WAYANAD-673121. 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI-110001. W.P.(C) No. 26850/2018 and Conn.Cases -14- BY ADV. SRI.P.L.BABU, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39245/2018, WP(C).36482/2018, WP(C).33943/2018, WP(C).33090/2018, WP(C).31202/2018, WP(C).24687/2018, WP(C).23860/2018, WP(C).23658/2018, WP(C).26850/2018, WP(C).27591/2018, WP(C).28887/2018, WP(C).36485/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 26850/2018 and Conn.Cases -15- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.31202 of 2018 PETITIONER/S: M/S.SADHOO ENTERPRISES SADHOO COMPANY ROAD, KANNUR, REPRESENTED BY ITS MANAGING PARTNER BY ADV. SRI.RAJESH NAMBIAR RESPONDENT/S: 1 STATE TAX OFFICER (INVESTIGATION BRANCH) STATE GOODS AND SERVICE TAX DEPARTMENT, KANNUR, PIN- 670001 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM 695 001. W.P.(C) No. 26850/2018 and Conn.Cases -16- SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39245/2018, WP(C).36482/2018, WP(C).33943/2018, WP(C).33090/2018, WP(C).24687/2018, WP(C).23860/2018, WP(C).23658/2018, WP(C).26850/2018, WP(C).27591/2018, WP(C).28887/2018, WP(C).29028/2018, WP(C).36485/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 26850/2018 and Conn.Cases -17- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.33090 of 2018 PETITIONER/S: ANIL KUMAR C AGED 46 YEARS CHAPPOTHIL HOUSE, PO KUNNAMANGALAM, KOZHIKODE 673 571 BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR SRI.T.G.MADHAVANUNNI RESPONDENT/S: 1 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM 695 033. 2 THE STATE TAX OFFICER WORKS CONTRACT, SGST DEPARTMENT, KOZHIKODE-673006. 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI-110 001. W.P.(C) No. 26850/2018 and Conn.Cases -18- BY ADV. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39245/2018, WP(C).36482/2018, WP(C).33943/2018, WP(C).31202/2018, WP(C).24687/2018, WP(C).23860/2018, WP(C).23658/2018, WP(C).26850/2018, WP(C).27591/2018, WP(C).28887/2018, WP(C).29028/2018, WP(C).36485/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 26850/2018 and Conn.Cases -19- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.33943 of 2018 PETITIONER/S: INDUSTRIAL ENGINEERING CORPORATION PLOT NO. 50, INDUSTRIAL ESTATE, SOUTH KALAMASSERY, ERNAKULAM-683109, REPRESENTED BY ITS MANAGING PARTNER SRI. BIJU K NAIR. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER, SGST DEPARTMENT, SPECIAL CIRCLE-111, ERNAKULAM-682015. 2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY 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. W.P.(C) No. 26850/2018 and Conn.Cases -20- SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39245/2018, WP(C).36482/2018, WP(C).33090/2018, WP(C).31202/2018, WP(C).24687/2018, WP(C).23860/2018, WP(C).23658/2018, WP(C).26850/2018, WP(C).27591/2018, WP(C).28887/2018, WP(C).29028/2018, WP(C).36485/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 26850/2018 and Conn.Cases -21- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.36482 of 2018 PETITIONER/S: ASALCO AGENCIES AGED 51 YEARS NEAR ETTIRIKADAVU BRIDGE TIRUR, MALAPPURAM REP BY ITS PROPRIETRESS P. SHIFA BY ADV. SMT.M.K.HAJARA RESPONDENT/S: 1 THE STATE TAX OFFICER-1 STATE GOODS AND SERVICES TAX DEPARTMENT, TIRUR, MALAPPURAM DIST - 676101 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- 110001. 4 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW W.P.(C) No. 26850/2018 and Conn.Cases -22- DELHI- 110001. BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39245/2018, WP(C).33943/2018, WP(C).33090/2018, WP(C).31202/2018, WP(C).24687/2018, WP(C).23860/2018, WP(C).23658/2018, WP(C).26850/2018, WP(C).27591/2018, WP(C).28887/2018, WP(C).29028/2018, WP(C).36485/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 26850/2018 and Conn.Cases -23- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.36485 of 2018 PETITIONER/S: PRAKASH NAIR AGED 52 YEARS PROPRIETOR, M/S. PRAKASH EXPORTS, KOCHUPLAMUDU, KOLLAM P.O., KOLLAM DISTRICT, PIN - 691 001. BY ADV. SRI.BOBBY JOHN RESPONDENT/S: 1 THE COMMISSIONER OF STATE GOODS AND 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 STATE TAX OFFICER SPECIAL CIRCLE, KOLLAM, STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM, PIN-691 002. 4 UNION OF INDIA W.P.(C) No. 26850/2018 and Conn.Cases -24- REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE), CENTRAL SECRETARIAT, NEW DELHI- 110 001. SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39245/2018, WP(C).36482/2018, WP(C).33943/2018, WP(C).33090/2018, WP(C).31202/2018, WP(C).24687/2018, WP(C).23860/2018, WP(C).23658/2018, WP(C).26850/2018, WP(C).27591/2018, WP(C).28887/2018, WP(C).29028/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 26850/2018 and Conn.Cases -25- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.39245 of 2018 PETITIONER/S: M/S.PINE WOOD PLY, PERUMBAVOOR REPRESENTED BY ITS PROPRIETOR, SRI. C.S. SHIBU BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV RESPONDENT/S: 1 THE STATE TAX OFFICER SECOND CIRCLE, SGST DEPARTMENT, PERUMBAVOOR 683 542 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 W.P.(C) No. 26850/2018 and Conn.Cases -26- 4 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 110 001 BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36482/2018, WP(C).33943/2018, WP(C).33090/2018, WP(C).31202/2018, WP(C).24687/2018, WP(C).23860/2018, WP(C).23658/2018, WP(C).26850/2018, WP(C).27591/2018, WP(C).28887/2018, WP(C).29028/2018, WP(C).36485/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 26850/2018 and Conn.Cases -27-

J U D G M E N T [ WP(C) 26850/2018 ,WP(C).23658/2018 ,WP(C).23860/2018 ,WP(C).24687/2018 ,WP(C).27591/2018 ,WP(C).28887/2018 ,WP(C).29028/2018 ,WP(C).31202/2018 ,WP(C).33090/2018 ,WP(C).33943/2018 ,WP(C).36482/2018 ,WP(C).36485/2018 ,WP(C).39245/2018 ] In this batch of writ petitions the petitioners have laid challenge amongst others that Section 174 of the KSGST Act is ultra virus 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.

Heard the learned counsel for the petitioners and the learned Government Pleader.

3.

Keeping in view the judgment of this Court in W.P.(C)No.11335 of 2018 dated 11.1.2019, the ratio laid down therein and with the consent of the counsel on either side, the following order is made.

4.

The writ petitions are dismissed by referring to and following the judgment in W.P.(C)No.11335 of 2018. The counsel for the petitioners for the present do not invite a finding, though it is against the -28- petitioners in view of the decisions of this Court in M/s.Sheen Golden Jewels (India) Pvt.Ltd. v. The State Tax Officer (IB)-11. 5. The petitioners if so advised, can avail the remedy of appeal or revision before the appellate authority/revisional authority as the case may be and avail such remedy of appeal or revision along with an application for condonation of delay. The appellate/principal authority takes note of the time spent by the petitioner/assessee in working out the writ prayer and passes orders appropriately so that the statutory remedy of appeal/revision is not rendered ineffective or remedy is lost to an aggrieved party. S.V.BHATTI JUDGE jjj 1 Judgement dated 11.1.2019 in WPC No.11335 of 2018 & conn.cases -29- APPENDIX OF WP(C) 26850/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF ASSESSMENT ORDER FOR THE YEAR 2012-2013 DATED 02.07.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF ORDER ISSUED BY THIS COURT IN SIMILAR WRIT PETITIONS AND PASSED INTERIM ORDERS IN W.P.C.NO.13930/2018, DATED 13.04.2018. -30- APPENDIX OF WP(C) 23658/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1:OF THE NOTICE NO.32063450005 DATED 4.7.2018 ISSUED BY THE 1ST RESPONDENT UNDER KERALA TAXES ON LUXURIES ACT, 1976. -31- APPENDIX OF WP(C) 23860/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE SALE-DEED NO.2673/2013 OF SUB REGISTRAR OFFICE, MUNDOOR DATED 16.7.2013 EXHIBIT P2.OF THE SALE-DEED NO.2764/2013 OF SUB REGISTRAR OFFICE, MUNDOOR DATED 19.7.2013 EXHIBIT P3.OF THE BUILDING PERMIT NO.A3- 123(87/518)/2016 ISSUED FORM THE AVANUR GRAMA PANCHAYAT DATED 28.5.2016 EXHIBIT P4.OF THE BUILDING PERMIT NO.A3- 125(89/520)2016 ISSUED FROM THE AVANUR GRAMA PANCHAYAT DATED 28.5.2016 EXHIBIT P5.OF THE BUILDING PERMIT NO. A3- 126(90/521)/2016 ISSUED FROM THE AVANUR GRAMA PANCHAYAT DATED 28.5.2016 EXHIBIT P6.OF THE APPLICATION SUBMITTED BY THE 2ND PETITIONER BEFORE THE 4TH RESPONDENT EXHIBIT P7. TRUE PHOTOGRAPHS OF THE PROPERTY OF THE PETITIONERS EXHIBIT P8.OF THE ORDER DECLINING TO CONSIDER EXHIBIT P6 APPLICATION DATED 19.3.2018 -32- APPENDIX OF WP(C) 24687/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY PROPOSAL NOTICE DATED 04.06.2018 ISSUED U/S.67(1)OF THE KVAT ACT,2003 BY THE 2ND RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2OF THE ORDER DATED 04.04.2018 ON THE HON'BLE HIGH CORUT IN WP(C)NO.11335 OF 2018. -33- APPENDIX OF WP(C) 27591/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OFNOTICE U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2011-12. EXHIBIT P2OF THE NOTICE U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2012-13. EXHIBIT P3OF THE NOITCE U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2013-14. EXHIBIT P4OF THE NOTICE U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2014-15. EXHIBIT P5OF THE NOTICE U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2015-16. EXHIBIT P6OF THE NOTICE U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2016-17. -34- APPENDIX OF WP(C) 28887/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32150679344/2011-12 DATED 30-06-2018 EXHIBIT P2OF THE ASSESSMENT ORDER NO.32150679344/2012-13 DATED 30-06-2018 -35- APPENDIX OF WP(C) 29028/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 24/07/2018 ISSUED U/S.25(1) OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2OF THE ORDER DATED 04/04/2018 OF THE HON'BLE HIGH COURT IN WP(C)NO.11335 OF 2018. -36- APPENDIX OF WP(C) 31202/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER DATED 5-09-2018 FOR THE YEAR 2015-16 ISSUED UNDER SECTION 67(1) OF THE KVAT ACT EXHIBIT P2OF THE INTERIM ORDER DATED 04-04-2018 IN W.P(C) 11335/2018 EXHIBIT P3OF THE INTERIM ORDER DATED 12-04-2018 IN W.P(C) 13136/2018 -37- APPENDIX OF WP(C) 33090/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 15.5.2018 ISSUED U/S.25(1) OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEA R2012-13. EXHIBIT P2OF THE ORDER DATED 4.4.2018 OF THE HON'BLE HIGH COURT IN WPC NO.11335 OF 2018. -38- APPENDIX OF WP(C) 33943/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN IN FORM 10 DATED 24.10.2013 FILED BY THE PETITIONER FOR THE YEAR 2012-13. EXHIBIT P1 A COPY OF ANNUAL RETURN IN FORM 10 B FILED BY THE PETITIONER FOR THE YEAR 2012-13. EXHIBIT P1 B COPY OF ANNUAL RETURN IN FORM 10 DATED 30.04.2014 FILED BY THE PETITIONER FOR THE YEAR 2013-14. EXHIBIT P1 C COPY OF ANNUAL RETURN IN FORM 10 B FILED BY THE PETITIONER FOR THE YEAR 2013-14. EXHIBIT P1 D COPY OF ANNUAL RETURN IN FORM 10 DATED 07.06.2016 FILED BY THE PETITIONER FOR THE YEAR 2015-16. EXHIBIT P1 E COPY OF ANNUAL RETURN IN FORM 10 B FILED BY THE PETITIONER FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF THE NOTICE DATED 10.10.2018 ISSUED BY THE 1ST RESPONDENT FOR YEAR 2012-13. EXHIBIT P2 A COPY OF THE NOTICE DATED 09.10.2018 ISSUED BY THE 1ST RESPONDENT FOR YEAR 2013-14. EXHIBIT P2 B COPY OF THE NOTICE DATED 09.10.2018 ISSUED BY THE 1ST RESPONDENT FOR YEAR 2015-16. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WP(C)NO.13552 OF 2018. -39- APPENDIX OF WP(C) 36482/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2015-2016 BY THE 1ST RESPONDENT DATED 31/07/2018. EXHIBIT P2 AOF THE INTERIM ORDER IN WP(C) NO.13930 DATED 13/04/2018. -40- APPENDIX OF WP(C) 36485/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ORDER DATED 29.5.2018 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER FOR 2012-13. EXHIBIT P2OF THE INTERIM ORDER DATED 4.4.2018, PASSED BY THIS HON'BLE COURT IN WPC NO.11335/2018. EXHIBIT P2 AOF THE INTERIM ORDER DATED 3.10.2018, PASSED BY THIS HON'BLE COURT IN WPC NO.32076/2018. -41- APPENDIX OF WP(C) 39245/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE ASSESSMENT ORDER FOR THE YEAR 2016-17 PASSED BY THE 1ST RESPONDENT DATED 21.03.2018

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.