Bismi Traders vs. The State Tax Officer - Kerala High Court, 31 January 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 37441 of 2018 PETITIONER: ASSET HOMES P. LTD., G-129, 28/34A, 3RD CROSS ROAD, PANAMPALLY NAGAR, KOCHI - 682 036, REPRESENTED BY ITS MANAGING DIRECTOR MR.SUNIL KUMAR. BY ADV. SMT.K.LATHA RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (WORKS CONTRACT), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM - 682 018. 2 DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM-682 018 3 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM-695 002. 4 THE INSPECTING ASST. COMMISSIONER/ REVENUE RECOVERY OFFICER IN CHARGE, COMMERCIAL TAXES, KAKKANAD, ERNAKULAM-682 030. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).27260/2018, WP(C).36445/2018, WP(C).36844/2018, WP(C).38041/2018, WP(C).38443/2018, WP(C).38645/2018, WP(C).39042/2018, WP(C).39844/2018, WP(C).39845/2018, WP(C).40041/2018, WP(C).40042/2018, WP(C).40043/2018, WP(C).40044/2018, WP(C).40642/2018, WP(C).41043/2018, WP(C).41241/2018, WP(C).41445/2018, WP(C).41648/2018, WP(C).42045/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- WP([C).No. 37441 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 27260 of 2018 PETITIONER: SAFIYA TRADERS PANAMARAM, WAYANAD-670 721, REPRESENTED BY ITS MANAGING PARTNER, ABDUL JAFFER M.K. BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR SRI.T.G.MADHAVANUNNI RESPONDENTS: 1 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM-695 033. 2 THE ASSISTANT COMMISSIONER SGST DEPARTMENT, WAYANAD-673 121. 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION 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 31.01.2019, ALONG WITH WP(C).42045/2018, WP(C).41648/2018, WP(C).41445/2018, WP(C).41241/2018, WP(C).41043/2018, WP(C).40642/2018, WP(C).40043/2018, WP(C).40044/2018, WP(C).40042/2018, WP(C).40041/2018, WP(C).39845/2018, WP(C).39844/2018, WP(C).39042/2018, WP(C).38645/2018, WP(C).38443/2018, WP(C).38041/2018, WP(C).37441/2018, WP(C).36844/2018, WP(C).36445/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -3- WP([C).No. 37441 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 36445 of 2018 PETITIONERS: ALIF COMMUNICATIONS, DOOR NO 68, GROUND FLOOR, PENTA MENAKA, ERNAKULAM- 682 031. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 STATE TAX OFFICER, SQUAD NO III, STATE GOODS AND SERVICE TAX DEPARTMENT ,KERALA, ERNAKULAM, COCHIN- 682 015. 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 31.01.2019, ALONG WITH WP(C).42045/2018, WP(C).41648/2018, WP(C).41445/2018, WP(C).41241/2018, WP(C).41043/2018, WP(C).40642/2018, WP(C).40043/2018, WP(C).40044/2018, WP(C).40042/2018, WP(C).40041/2018, WP(C).39845/2018, WP(C).39844/2018, WP(C).39042/2018, WP(C).38645/2018, WP(C).38443/2018, WP(C).38041/2018, WP(C).37441/2018, WP(C).36844/2018, WP(C).27260/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -4- WP([C).No. 37441 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 36844 of 2018 PETITIONER: M/S. THE ARYA VAIDYA PHARMACY (CBE) LIMITED 6/866, PUDUSSERY, OPPOSITE RAILWAY STATION, KANJIKODE, PALAKKAD, REPRESENTED BY ITS BRANCH MANAGER DR. C.PADMAJAN. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS SERVICE TAX DEPARTMENT, 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 THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD 678 001 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 -5- WP([C).No. 37441 of 2018 & CON. CASES 31.01.2019, ALONG WITH WP(C).42045/2018, WP(C).41648/2018, WP(C).41445/2018, WP(C).41241/2018, WP(C).41043/2018, WP(C).40642/2018, WP(C).40043/2018, WP(C).40044/2018, WP(C).40042/2018, WP(C).40041/2018, WP(C).39845/2018, WP(C).39844/2018, WP(C).39042/2018, WP(C).38645/2018, WP(C).38443/2018, WP(C).38041/2018, WP(C).37441/2018, WP(C).36445/2018, WP(C).27260/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -6- WP([C).No. 37441 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 38041 of 2018 PETITIONER: JAMES PAUL AGED 74 YEARS SON OF JAMES P.VARGHESE, SANTHOSH VILLA, KALATHODU.P.O., THRISSUR DISTRICT-680 655, PROP.SANTHOSH FUEL, KALATHODU.P.O., THRISSUR DISTRICT-680 655. BY ADVS. SRI.MATHEWS K.UTHUPPACHAN SRI.SHARAN SHAHIER SRI.TERRY V.JAMES RESPONDENTS: 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 STATE TAX OFFICER II FIRST CIRCLE, STATE GOODS SERVICES TAX DEPARTMENT, THRISSUR-680 004 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 31.01.2019, ALONG WITH WP(C).42045/2018, WP(C).41648/2018, -7- WP([C).No. 37441 of 2018 & CON. CASES WP(C).41445/2018, WP(C).41241/2018, WP(C).41043/2018, WP(C).40642/2018, WP(C).40043/2018, WP(C).40044/2018, WP(C).40042/2018, WP(C).40041/2018, WP(C).39845/2018, WP(C).39844/2018, WP(C).39042/2018, WP(C).38645/2018, WP(C).38443/2018, WP(C).37441/2018, WP(C).36844/2018, WP(C).36445/2018, WP(C).27260/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -8- WP([C).No. 37441 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 38443 of 2018 PETITIONER: SRI MANI RAM DISTRIBUTOR REPRESENTED BY ITS PARTNER AJAYKUMAR AGARWAL, 50/2173 E, CHERANELLORE ROAD, AIMS, PONEKARA P.O., COCHIN - 682 041 BY ADVS. SRI.C.A.SADASIVAN SMT.P.S.SETHULEKSHMY SRI.C.A.SADASIVAN SRI.C.V.SASI SRI.JOY P.JOSE SRI.K.JAYAMOHANAN PILLAI SRI.K.N.KRISHNAN NAMBOOTHIRI RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY PRINCIPAL SECRETARY TO GOVT., TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001 2 ASSISTANT COMMISSIONER(APPEALS) SPL. CIRCLE-I, COMMERCIAL TAXES, COMMERCIAL TAXES, ERNAKULAM-682 015 3 UNION OF INDIA REPRESENTED BY THE 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. -9- WP([C).No. 37441 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).42045/2018, WP(C).41648/2018, WP(C).41445/2018, WP(C).41241/2018, WP(C).41043/2018, WP(C).40642/2018, WP(C).40043/2018, WP(C).40044/2018, WP(C).40042/2018, WP(C).40041/2018, WP(C).39845/2018, WP(C).39844/2018, WP(C).39042/2018, WP(C).38645/2018, WP(C).38041/2018, WP(C).37441/2018, WP(C).36844/2018, WP(C).36445/2018, WP(C).27260/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -10- WP([C).No. 37441 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 38645 of 2018 PETITIONER: MATRIX MARKETING SYNDICATE, CHALLIYIL ROAD, KOTTAYAM P.O., PIN- 686001, REPRESENTED BY SOLE PROPREITOR GIFFRY K.R. BY ADV. SRI.V.V.GEORGEKUTTY RESPONDENTS: 1 COMMERCIAL TAX OFFICER, FIRST CIRCLE, KOTTAYAM- 686 001. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM- 695 002. 3 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, 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 31.01.2019, ALONG WITH WP(C).42045/2018, WP(C).41648/2018, WP(C).41445/2018, WP(C).41241/2018, WP(C).41043/2018, WP(C).40642/2018, WP(C).40043/2018, WP(C).40044/2018, WP(C).40042/2018, WP(C).40041/2018, WP(C).39845/2018, WP(C).39844/2018, WP(C).39042/2018, WP(C).38443/2018, WP(C).38041/2018, WP(C).37441/2018, WP(C).36844/2018, WP(C).36445/2018, WP(C).27260/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -11- WP([C).No. 37441 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 39042 of 2018 PETITIONER: BISMI TRADERS, PATTAMBI ROAD,KOPPAM, PALASSERY POST, PALAKKAD-679 303, REPRESENTED BY ITS MANAGING PARTNER SRI.ABOOBACKER KUNJ. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER, STATE TAX OFFICE,SGST,DEPARTMENT,PATTAMBI, PALAKKAD-679 303. 2 THE STATE OF KERLA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT,GOVERNMENT SECRETARIAT,THRIUVANANTHAPURAM-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 31.01.2019, ALONG WITH WP(C).42045/2018, WP(C).41648/2018, WP(C).41445/2018, WP(C).41241/2018, WP(C).41043/2018, WP(C).40642/2018, WP(C).40043/2018, WP(C).40044/2018, WP(C).40042/2018, WP(C).40041/2018, WP(C).39845/2018, -12- WP([C).No. 37441 of 2018 & CON. CASES WP(C).39844/2018, WP(C).38645/2018, WP(C).38443/2018, WP(C).38041/2018, WP(C).37441/2018, WP(C).36844/2018, WP(C).36445/2018, WP(C).27260/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -13- WP([C).No. 37441 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 39844 of 2018 PETITIONER: STERLING AND WILSON (P) LTD., 1ST FLOOR, KRISHNA TOWERS, OPP. THRIKKAKARA TEMPLE, THRIKAKKARA POST, ERNAKULAM- 682 021, REPRESENTED BY ITS MANAGER-FINANCE AND ACCOUNTS MR.SREEKUMAR. BY ADV. SMT.K.LATHA RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (WC), DEPARTMENT OF COMMERCIAL TAXES, DEPARTMENT STATE GOODS AND SERVICE TAX, OLD RAILWAY STATION ROAD, ERNAKULAM- 682 018. 2 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).42045/2018, WP(C).41648/2018, WP(C).41445/2018, WP(C).41241/2018, WP(C).41043/2018, WP(C).40642/2018, WP(C).40043/2018, WP(C).40044/2018, WP(C).40042/2018, WP(C).40041/2018, WP(C).39845/2018, WP(C).39042/2018, WP(C).38645/2018, WP(C).38443/2018, WP(C).38041/2018, WP(C).37441/2018, WP(C).36844/2018, WP(C).36445/2018, WP(C).27260/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -14- WP([C).No. 37441 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 39845 of 2018 PETITIONER: GAYLORD GOLD AND DIAMONDS ANGAMALY SOUTH P.O., PIN-683 573, ANGAMALY. BY ADVS. SRI.BEJOY CHERIYAN SRI.P.C.JOSEPH(CASPER) RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS AND SERVICE TAXES DEPARTMENT, ANGAMALY, ERNAKULAM DISTRICT, PIN-683 572. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 022. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD OF EXCISE AND 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 31.01.2019, ALONG WITH WP(C).42045/2018, WP(C).41648/2018, WP(C).41445/2018, WP(C).41241/2018, WP(C).41043/2018, WP(C).40642/2018, WP(C).40043/2018, WP(C).40044/2018, -15- WP([C).No. 37441 of 2018 & CON. CASES WP(C).40042/2018, WP(C).40041/2018, WP(C).39844/2018, WP(C).39042/2018, WP(C).38645/2018, WP(C).38443/2018, WP(C).38041/2018, WP(C).37441/2018, WP(C).36844/2018, WP(C).36445/2018, WP(C).27260/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -16- WP([C).No. 37441 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 40041 of 2018 PETITIONER: MUHAMMED SALIH AGED 50 YEARS PROPRIETOR, ELITE TEXTILE CITY DOOR NO.40/2557, KAVERI BUILDINGS, CLOTH BAZAR ROAD, ERNAKULAM, PINCODE-682 031. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 COMMERCIAL TAX OFFICER KVAT CIRCLE-III, ERNAKULAM, PINCODE-682 018. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURM-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 31.01.2019, ALONG WITH WP(C).42045/2018, WP(C).41648/2018, WP(C).41445/2018, WP(C).41241/2018, WP(C).41043/2018, WP(C).40642/2018, WP(C).40043/2018, WP(C).40044/2018, WP(C).40042/2018, WP(C).39845/2018, WP(C).39844/2018, WP(C).39042/2018, WP(C).38645/2018, WP(C).38443/2018, WP(C).38041/2018, WP(C).37441/2018, WP(C).36844/2018, WP(C).36445/2018, WP(C).27260/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -17- WP([C).No. 37441 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 40042 of 2018 PETITIONER: M/S.OJIN BAKES DHANA PLAZA, WEST NADAKKAVU, KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER, A.K.JUNAISE. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.ANTONY JONES RESPONDENTS: 1 THE STATE TAX OFFICER (IB)II OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX(INTELLIGENCE), STATE GOODS AND SERVICES TAX DEPARTMENT, KOZHIKODE-673 006. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).42045/2018, WP(C).41648/2018, WP(C).41445/2018, WP(C).41241/2018, WP(C).41043/2018, WP(C).40642/2018, WP(C).40043/2018, WP(C).40044/2018, WP(C).40041/2018, WP(C).39845/2018, WP(C).39844/2018, WP(C).39042/2018, WP(C).38645/2018, WP(C).38443/2018, WP(C).38041/2018, WP(C).37441/2018, WP(C).36844/2018, WP(C).36445/2018, WP(C).27260/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -18- WP([C).No. 37441 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 40043 of 2018 PETITIONER: UMASANKAR (PROPRIETOR) AGED 47 YEARS MUKUND ENGINEERING, DOOR NO.VIII/474A, EDATHIL HOUSE, VADAKKEKKARA P.O., NORTH PARAVOOR-683 522. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER (WC) OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY-682 002. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 UNION OF NDIA 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 31.01.2019, ALONG WITH WP(C).42045/2018, WP(C).41648/2018, WP(C).41445/2018, WP(C).41241/2018, WP(C).41043/2018, WP(C).40642/2018, WP(C).40044/2018, WP(C).40042/2018, WP(C).40041/2018, WP(C).39845/2018, WP(C).39844/2018, WP(C).39042/2018, WP(C).38645/2018, WP(C).38443/2018, WP(C).38041/2018, WP(C).37441/2018, WP(C).36844/2018, WP(C).36445/2018, WP(C).27260/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -19- WP([C).No. 37441 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 40044 of 2018 PETITIONER: ANJANA MATCH FACTORY 312/1, VADAYAMPADY, PUTHENCRUZ, PIN 682 308 REPRESENTED BY ITS PROPRIETOR SRI. K.M KURUVILA BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, MINI CIVIL STATION, THRIPUNITHURA 682 301 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 31.01.2019, ALONG WITH WP(C).42045/2018, WP(C).41648/2018, WP(C).41445/2018, WP(C).41241/2018, WP(C).41043/2018, WP(C).40642/2018, WP(C).40043/2018, WP(C).40042/2018, WP(C).40041/2018, WP(C).39845/2018, WP(C).39844/2018, WP(C).39042/2018, WP(C).38645/2018, WP(C).38443/2018, WP(C).38041/2018, WP(C).37441/2018, WP(C).36844/2018, WP(C).36445/2018, WP(C).27260/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -20- WP([C).No. 37441 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 40642 of 2018 PETITIONER: TALI ENTERPRISES PHARMACEUTICAL DISTRIBUTERS, CHALAPPURAM, CALICUT-673 002 REPRESETNED BY IT'S MANAGING PARTNER MR.JAYARAJ.M BY ADV. SMT.K.LATHA RESPONDENTS: 1 THE STATE TAX OFFICER (IB)-1 SGST DEPARTMENT, COMMERCIAL TAXES, JAWAHAR NAGAR, ERANHIPALAM, CALICUT-673 006. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA .P.O., THIRUVANANTHAURAM-695 002. 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 31.01.2019, ALONG WITH WP(C).42045/2018, WP(C).41648/2018, WP(C).41445/2018, WP(C).41241/2018, WP(C).41043/2018, WP(C).40043/2018, WP(C).40044/2018, WP(C).40042/2018, WP(C).40041/2018, WP(C).39845/2018, WP(C).39844/2018, WP(C).39042/2018, WP(C).38645/2018, WP(C).38443/2018, WP(C).38041/2018, WP(C).37441/2018, WP(C).36844/2018, WP(C).36445/2018, WP(C).27260/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -21- WP([C).No. 37441 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 41043 of 2018 PETITIONER: MOHAMMED YAKUB SAIT H., AGED 70 YEARS S/O.HAJI HASSAN YAKUB SAIT, PROPRIETOR, M/S.HHYS, MAIN ROAD, CHAMAKKADA, KOLLAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST. COMMISSIONER - 3 SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM-691 001. 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 31.01.2019, ALONG WITH WP(C).42045/2018, WP(C).41648/2018, WP(C).41445/2018, WP(C).41241/2018, WP(C).40642/2018, WP(C).40043/2018, WP(C).40044/2018, WP(C).40042/2018, WP(C).40041/2018, WP(C).39845/2018, WP(C).39844/2018, WP(C).39042/2018, WP(C).38645/2018, WP(C).38443/2018, WP(C).38041/2018, WP(C).37441/2018, WP(C).36844/2018, WP(C).36445/2018, WP(C).27260/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -22- WP([C).No. 37441 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 41241 of 2018 PETITIONER: GLOBAL ASSOCIATES XVII/395,VADAKKANS BUILDINGS, BYE PASS ROAD, ALUVA-683 101, REPRESENTED BY ITS PARTNER, SRI M. AJITH KUMAR WILSON. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE STATE TAX OFFICER ALUVA-638 101. 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. 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 31.01.2019, ALONG WITH WP(C).42045/2018, WP(C).41648/2018, WP(C).41445/2018, WP(C).41043/2018, WP(C).40642/2018, WP(C).40043/2018, WP(C).40044/2018, WP(C).40042/2018, WP(C).40041/2018, WP(C).39845/2018, WP(C).39844/2018, WP(C).39042/2018, WP(C).38645/2018, WP(C).38443/2018, WP(C).38041/2018, WP(C).37441/2018, WP(C).36844/2018, WP(C).36445/2018, WP(C).27260/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -23- WP([C).No. 37441 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 41445 of 2018 PETITIONER: SURESH M.V. AGED 48 YEARS PROPRIETOR, BISMI FURNITURE, MOOTHUMMAL HOUSE, PATTIKKARA, CHIRANELLOOR, KECHERY, THRISSUR DISTRICT. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE STATE TAX OFFICER STATE TAX OFFICE, IIIRD CIRCLE, POOTHOLE, THRISSUR-680 004 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM-695 002. 3 SECRETARY TAXES DEPARTMENT, GOVERNMERNT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 002 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 31.01.2019, ALONG WITH WP(C).42045/2018, WP(C).41648/2018, WP(C).41241/2018, WP(C).41043/2018, WP(C).40642/2018, WP(C).40043/2018, WP(C).40044/2018, WP(C).40042/2018, WP(C).40041/2018, WP(C).39845/2018, WP(C).39844/2018, WP(C).39042/2018, WP(C).38645/2018, WP(C).38443/2018, WP(C).38041/2018, WP(C).37441/2018, WP(C).36844/2018, WP(C).36445/2018, WP(C).27260/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -24- WP([C).No. 37441 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 41648 of 2018 PETITIONER: SBJ ASSOCIATES POURNAMI PLAZA BUILDING,THAIKKAD, GURUVAYOOR-680 104, REPRESENTED BY ITS MANAGING PARTNER SMT.A.A.SAJIDHA. BY ADVS. SRI.K.S.HARIHARAN NAIR SRI.P.F.JOY RESPONDENTS: 1 THE STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER,STATE SGST DEPARTMENT,CHAVAKKAD,THRISSUR DISTRICT, PIN-680 506. 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,ROOMN O.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 31.01.2019, ALONG WITH WP(C).42045/2018, WP(C).41445/2018, WP(C).41241/2018, WP(C).41043/2018, WP(C).40642/2018, WP(C).40043/2018, WP(C).40044/2018, WP(C).40042/2018, -25- WP([C).No. 37441 of 2018 & CON. CASES WP(C).40041/2018, WP(C).39845/2018, WP(C).39844/2018, WP(C).39042/2018, WP(C).38645/2018, WP(C).38443/2018, WP(C).38041/2018, WP(C).37441/2018, WP(C).36844/2018, WP(C).36445/2018, WP(C).27260/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -26- WP([C).No. 37441 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 42045 of 2018 PETITIONER: ANU THANKACHAN AGED 59 YEARS PROPRIETRESS, M/S.NITHIN CASHEW EXPORTS, UMMANNOOR, KOTTARAKKARA, KOLLAM, PIN - 691 520. BY ADVS. S.ANILKUMAR SRI.M.RAJAGOPAL RESPONDENTS: 1 COMMERCIAL TAX OFFICER KOTTARAKKARA, KOLLAM DISTRICT, PIN - 691 520. 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 31.01.2019, ALONG WITH WP(C).41648/2018, WP(C).41445/2018, WP(C).41241/2018, WP(C).41043/2018, WP(C).40642/2018, WP(C).40043/2018, WP(C).40044/2018, WP(C).40042/2018, WP(C).40041/2018, WP(C).39845/2018, WP(C).39844/2018, WP(C).39042/2018, WP(C).38645/2018, WP(C).38443/2018, -27- WP([C).No. 37441 of 2018 & CON. CASES WP(C).38041/2018, WP(C).37441/2018, WP(C).36844/2018, WP(C).36445/2018, WP(C).27260/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -28- WP([C).No. 37441 of 2018 & CON. CASES

JUDGMENT [ WP(C) 37441/2018,WP(C).27260/2018 ,WP(C).36445/2018,WP(C).36844/2018 ,WP(C).38041/2018 ,WP(C).38443/2018,WP(C).38645/2018 ,WP(C).39042/2018 ,WP(C).39844/2018,WP(C).39845/2018 ,WP(C).40041/2018 ,WP(C).40042/2018,WP(C).40043/2018 ,WP(C).40044/2018 ,WP(C).40642/2018,WP(C).41043/2018 ,WP(C).41241/2018 ,WP(C).41445/2018 ,WP(C).41648/2018 ,WP(C).42045/2018 ] 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.

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

-29- APPENDIX OF WP(C) 37441/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE ASSESSMENT ORDER FOR THE YEAR 2011-2012 DATED 25-10-2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIOENR EXHIBIT P2 THEOF THE INTERIM STAY ORDER IN WPC NO. 13930 OF 2018 DATED 13TH APRIL 2018

-30- APPENDIX OF WP(C) 27260/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 23.5.2018 ISSUED U/S.24(1) OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2OF THE ORDER DATED 4.4.2018 OF THE HON'BLE HIGH COURT IN WPC NO.11335 OF 2018. -31- APPENDIX OF WP(C) 36445/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ANNUAL RETURN FOR THE YEAR 2013-14 DATED 21.04.2015. EXHIBIT P2 COPY OF THE PENALTY ORDER DATED 10.08.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WP(C)NO.13552 OF 2018. -32- APPENDIX OF WP(C) 36844/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 30.05.2018 EXHIBIT P2OF THE DEMAND NOTICE IN FORM NO. 12 ISSUED BY 1ST RESPONDENT DATED 30.05.2018 EXHIBIT P3OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 4TH RESPONDENT DATED 27.10.2018

-33- APPENDIX OF WP(C) 38041/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 14/08/2018 ISSUED BY THE 3RD RESPONDENT UNDER SECTION 25 (1) OF THE KVAT ACT EXHIBIT P2OF THE LETTER DATED 21.9.2018 ISSUED BY THE HINDUSTAN PETROLEUM CORPORATION LIMITED EXHIBIT P3OF THE ASSESSMENT ORDER DATED 23/10/2018 ISSUED BY THE 3RD RESPONDENT UNDER SECTION 25 (1)

-34- APPENDIX OF WP(C) 38443/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER DT. 31/10/2018 FOR THE YEAR 2014-15 ISSUED BY 2ND RESPONDENT. EXHIBIT P2OF DEMAND NOTICE DT. 31.10.2018 ISSUED BY 2ND RESPONDENT FOR 2014-15

-35- APPENDIX OF WP(C) 38645/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER AND DEMAND NOTICE FOR THE YEAR 2016-17 DATED 30.10.2017 ISSUED BY THE 1ST RESPONDENT.

-36- APPENDIX OF WP(C) 39042/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2016-17 DATED 6.9.2017 EXHIBIT P2 COPY OF THE ASSESSMENT ORDER DATED 24.9.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO 13552 OF 2018

-37- APPENDIX OF WP(C) 39844/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE ASSESSMENT FOR THE YEAR 2010-2011 DATED 20.08.2018 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER. EXHIBIT P2 THEOF THE INTERIM STAY ORDER IN WP(C)NO.13930 OF 2018 DATED 13TH APRIL 2018. -38- APPENDIX OF WP(C) 39845/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF NOTICE DATED 31.10.2018 ISSUED TO PETITIONER BY IST RESPONDENT, UNDER SECTION 25(1) OF THE KVAT ACT FOR 2015-16. EXHIBIT P2OF NOTICE DATED 31.10.2018 ISSUED TO PETITIONER BY IST RESPONDENT, UNDER SECTION 25(1) OF THE KVAT ACT FOR 2016-17. EXHIBIT P3OF INTERIM ORDER DATED 4.4.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO.11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE TO IST RESPONDENT AS ON THE DATE OF INITIATING PROCEEDINGS UNDER KVAT ACT 2003. -39- APPENDIX OF WP(C) 40041/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2012-13 DATED 17.1.2014. EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 14.9.2018 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P3 COPY OF PRE-ASSESSMENT NOTICE DATED 8.11.2018 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P4 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552 OF 2018. -40- APPENDIX OF WP(C) 40042/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY PROPOSAL NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2012- 13 DATED 27.09.2017. EXHIBIT P2OF THE PENALTY PROPOSAL NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2012- 13 DATED 22.10.2018. -41- APPENDIX OF WP(C) 40043/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FILED BY PETITIONER FOR THE YEAR 2011-12. EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 29.11.2018 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THE HON'BLE COURT IN WPC NO.13552 OF 2018. -42- APPENDIX OF WP(C) 40044/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2014-15 DATED 29-06-2015 EXHIBIT P2 COPY OF NOTICE DATED 08-11-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO. 13552 OF 2018

-43- APPENDIX OF WP(C) 40642/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE PENALTY HEARING NOTICE FOR THE YEAR 2012-2013 DATED 3-11-2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P2 THEOF THE INTERIM STAY ORDER IN WPC.NO.13930 OF 2018 DATED 13TH APRIL 2018. -44- APPENDIX OF WP(C) 41043/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. -45- APPENDIX OF WP(C) 41241/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN DATED 19.2.2015 FILED BY THE PETITIONER FOR THE YEAR 2013-14. EXHIBIT P2 COPY OF THE NOTICE DATED 22.10.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WP(C)NO, 13552 OF 2018. -46- APPENDIX OF WP(C) 41445/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2017- 18 (APRIL TO JUNE) DATED 03.12.2018

-47- APPENDIX OF WP(C) 41648/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN DATED 28.06.2016 FILED BY THE PETITIONER FOR THE YEAR 2015-

16.

EXHIBIT P2 COPY OF THE ORDER DATED 30.11.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HONOURABLE COURT IN WP(C)NO.13552 OF 2018. -48- APPENDIX OF WP(C) 42045/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ANNUAL RETURNS FILED FOR THE YEAR 2016 - 2017. EXHIBIT P2 COPY OF THE 1ST ASSESSMENT ORDER DATED 09/11/2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(A) FOR THE YEAR 2016 - 2017. EXHIBIT P2 A COPY OF THE 2ND ASSESSMENT ORDER DATED 09/11/2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(A) FOR THE YEAR 2016 - 2017. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13/04/2018 ISSUED BY THIS HON'BLE COURT IN WPC.NO.13552 OF 2018.