Premium Foods vs. The State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 33977 of 2018 PETITIONER: OPPO MOBILES INDIA PRIVATE LIMITED, SWAPNIL ENCLAVE, SECOND FLOOR, HIGH COURT JUNCTION, ERNAKULAM, KOCHI-682 031, (REPRESENTED BY SRI. BIJU VARGHESE, POWER OF ATTORNEY) BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, IST CIRCLE, KALAMASSERY AT KAKKANAD, KALAMASSERY-682 030. 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM- 695 002. 3 STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM- 695 002. 4 INSPECTING ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KAKKANAD- 682 030. AAG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).33980/2018, WP(C).34178/2018, -2- WP(C).No. 33977 of 2018 & CONN. CASES WP(C).34180/2018, WP(C).34976/2018, WP(C).34978/2018, WP(C).36753/2018, WP(C).36754/2018, WP(C).37151/2018, WP(C).37351/2018, WP(C).37355/2018, WP(C).37953/2018, WP(C).38351/2018, WP(C).38954/2018, WP(C).39553/2018, WP(C).39753/2018, WP(C).40351/2018, WP(C).40955/2018, WP(C).41752/2018, WP(C).42353/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -3- WP(C).No. 33977 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 33980 of 2018 PETITIONERS: M/S.AISWARYA AGENCIES MURIKKUMMOODU JUNCTION, K.P ROAD, KAYAMKULAM, ALAPPUZHA DISTRICT, REPRESENTED BY ITS PROPRIETOR SALEEM.A. BY ADVS. S.ANILKUMAR M.RAJAGOPAL SRI.M.RAJAGOPAL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, SGST DEPARTMENT, ALAPPUZHA, PIN- 688 001. 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 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, -4- WP(C).No. 33977 of 2018 & CONN. CASES WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -5- WP(C).No. 33977 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 34178 of 2018 PETITIONER: PRADEEP AGENCY, TC/39/362-1, KOTHUVAL STREET, CHALAI, MANACAUD, THIRUVANANTHAPURAM - 695 036. REPRESENTED BY SRI RAJALINGAM, PROPRIETOR) BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, THIRUVANANTHAPURAM-695 002. 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, 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 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, -6- WP(C).No. 33977 of 2018 & CONN. CASES WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -7- WP(C).No. 33977 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 34180 of 2018 PETITIONER: AMUTHU TRADERS, AGED 43 YEARS KALADY, KARAMANA PO, THIRUVANANTHAPURAM 695 002 (REPRESENTED BY SRI A.M. RAJAN, PROPRIETOR) BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, THIRUVANANTHAPURAM-695 002. 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM- 695 002. 3 STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES, 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 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, -8- WP(C).No. 33977 of 2018 & CONN. CASES WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -9- WP(C).No. 33977 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 34976 of 2018 PETITIONER: WOOD BANK, AGED 50 YEARS 41/1029, VEEKSHANAM ROAD, KOCHI-682 032, REPRESENTED BY RASHEED KALARIKKAL, MANAGING PARTNER, WOOD BANK. BY ADVS. K.M. CHERIAN SRI.R.RAMAKRISHNAN POTTY RESPONDENTS: 1 THE STATE TAX OFFICER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, 2ND CIRCLE, ERNAKULAM, CLASS TOWER, 2ND FLOOR, OLD RAILWAY STATION ROAD, KOCHI-682 018. 2 THE COMMISSIONER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM-695 002. 3 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, 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. -10- WP(C).No. 33977 of 2018 & CONN. CASES 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 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -11- WP(C).No. 33977 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 34978 of 2018 PETITIONER: THALUKANDATHIL JEWELLERS IRITTY, KANNUR DISTRICT, 670 703, REPRESENTED BY ITS PROPRIETOR, K.M.SCARIACHAN. BY ADVS. SRI.C.RAMACHANDRAN SMT.M.K.HAJARA RESPONDENTS: 1 STATE TAX OFFICER S.G.S.T DEPARTMENT, KOOTHUPARAMBA-670 643. 2 INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAX DEPARTMENT SGST, KANNUR - 670 703. 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110 001. 5 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -12- WP(C).No. 33977 of 2018 & CONN. CASES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -13- WP(C).No. 33977 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 36753 of 2018 PETITIONER: AVEDA RESORTS AND SPA PRIVATE LIMITED AMMANKARY ROAD, KUMARAKOM PO, KOTTAYAM 686 553 REPRESENTED BY ITS MANAGING DIRECTOR BY ADV. SRI.BLAZE K.JOSE RESPONDENTS: 1 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001 2 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110 001. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM. 4 THE STATE TAX OFFICER,(LUXURY) STATE TAX OFFICE,SG AND ST DEPARTMENT OF KERALA,FIRST CIRCLE,KOTTAYAM-686 001. 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 -14- WP(C).No. 33977 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -15- WP(C).No. 33977 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 36754 of 2018 PETITIONER: AVEDA RESORTS AND SPA PRIVATE LIMITED, AMMANKARY ROAD KUMARAKOM PO KOTTAYAM-686 553 REPRESENTED BY ITS MANAGING DIRECTOR. BY ADVS. SRI.BLAZE K.JOSE SMT.O.K.SANTHA RESPONDENTS: 1 THE SECRETARY,TAXES, GOVERNMENT OF KERALA SECRETARIAT THIRUVANANTHAPURAM-695 001. 2 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 4 THE STATE TAX OFFICER, STATE TAX OFFICE, SG AND ST DEPARTMENT KERALA, FIRST CIRCLE, KOTTAYAM-686 001. 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 -16- WP(C).No. 33977 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -17- WP(C).No. 33977 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 37151 of 2018 PETITIONER: BINIL ROY S.N., AGED 51 YEARS PROPRIETOR, S.N.OIL WORLD, T.C.9/2099, THAMARAKULAM LANE, SASTHAMANGALAM, THIRUVANANTHAPURAM, PIN- 695 010. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 THE STATE TAX OFFICER, (WORKS CONTRACT, OFFICE OF THE ASSISTANT COMMISSIONER (WORKS CONTRACT), SGST DEPARTMENT, RTAX TOWERS, 2ND FLOOR, KARAMANA, THIRUVANANTHAPURAM, PIN-695 002. 2 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., -18- WP(C).No. 33977 of 2018 & CONN. CASES JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -19- WP(C).No. 33977 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 37351 of 2018 PETITIONER: PRADEEPKUMAR J., AGED 50 YEARS MANAGING PARTNER, M/S.MEACHERRY STEELS, VALLANGHY, NEMMARA, PALAKKAD. BY ADVS. SRI.SAJAN VARGHEESE K. SRI.JOPHY POTHEN KANDANKARY SRI.LIJU. M.P RESPONDENTS: 1 THE STATE OF KERALA, REP. BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM -695 001. 2 THE STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, CHITTUR, PALAKKAD. 3 THE 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 -20- WP(C).No. 33977 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -21- WP(C).No. 33977 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 37355 of 2018 PETITIONER: M/S. SOUMYA FASHION JEWELLERY, SIVA BHAVAN, THATHANCODE,ANAD P.O, NEDUMANGAD – 695 541, REPRESENTED PROPRIETOR SRI. R.SIVARAJAN. BY ADV. SRI.SOJAN JAMES RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, NEDUMANGAD – 695 541. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, 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 -22- WP(C).No. 33977 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -23- WP(C).No. 33977 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 37953 of 2018 PETITIONER: M/S. ASIAN COLORS MAIN ROAD, CHELAKKARA, THRISSUR DISTRICT - 680 586, REPRESENTED BY ITS PROPRIETOR, JAFAR U.M. BY ADVS. SRI.K.J.ABRAHAM C.N.BABU RAJ SRI.NIKHIL JOHN RESPONDENTS: 1 THE STATE TAX OFFICER-I STATE GOODS AND SERVICES TAX DEPARTMENT, WADAKKANCERY, THRISSUR DISTRICT - 680 582. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, KARAMANA P.O., THIRUVANANTHAPURAM DISTRICT - 695 001. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM DISTRICT - 695 001. 4 CENTRAL BOARD OF EXCISE 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., -24- WP(C).No. 33977 of 2018 & CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -25- WP(C).No. 33977 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 38351 of 2018 PETITIONER: P.R.RAVIMOHAN, AGED 60 YEARS PROPRIETOR, CLASSIC FURNISHING, DEVASWOM BUILDING, PALACE ROAD, THRISSUR- 680 020. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, I CIRCLE, THRISSUR- 680 004. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, 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. 5 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, -26- WP(C).No. 33977 of 2018 & CONN. CASES STATE TAX COMPLEX, POOTHOLE, THRISSUR-680 004. 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 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -27- WP(C).No. 33977 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 38954 of 2018 PETITIONER: SRI. MUHAMMED KUNJU P.M., AGED 60 YEARS PROPRIETOR, M/S. ROYAL GRANITES, PALLIRMANGALAM, MADIYOOR, KOTHAMANGALAM – 686 693. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR) RESPONDENTS: 1 THE INTELLIGENCE OFFICER, SQUAD NO.IV, MINI CIVIL STATION, MATTANCHERRY AT ALUVA -683 101. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM -695 002. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 THE CENTRAL BOARD OF EXCISE 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., -28- WP(C).No. 33977 of 2018 & CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -29- WP(C).No. 33977 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 39553 of 2018 PETITIONER: TULASI DEVELOPERS INDIA PVT. LTD VIII/522B,129,. MAVELIPURAM, KAKKANAD, KOCHI-682 030, REPRESENTED BY ITS MANAGING DIRECTOR MR. THULASI DAS G., BY ADVS. SRI.SOJAN MATHEW SMT.K.J.VALSALA KUMARI SRI.V.C.CHARLY RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,T AXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 2 STATE TAX OFFICER (WORKS CONTRACT), (COMMERCIAL TAX OFFICER), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM,PIN-682 015 3 UNION OF INDIA REPRESENTED BY TH E 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. -30- WP(C).No. 33977 of 2018 & CONN. CASES UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -31- WP(C).No. 33977 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 39753 of 2018 PETITIONER: GLAMOUR GENTS SHOP (DEFUNCT), CENTURY COMPLEX 3RD FLOOR, NEAR NEW BUS STAND, KOZHIKODE-673004, REPRESENTED BY ITS MANAGING PARTNER ABOOBACKER SIDHIQ T.O. 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 STATE TAX OFFICER, 3RD CIRCLE, SGST DEPARTMENT, KOZHIKODE-673 006. 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI-110 001. 4 THE DEPUTY TAHSILDAR (RR), KOZHIKODE TALUK, KOZHIKODE-673 020. 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 -32- WP(C).No. 33977 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -33- WP(C).No. 33977 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 40351 of 2018 PETITIONER: WILSON R AGED 46 YEARS S/O RAJAN, THEKKU HOUSE, ARAMPADAM, THATHAMANGALAM, PALAKKAD. BY ADV. SRI.C.K.SREEJITH RESPONDENTS: 1 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD-678 001. 2 INSPECTING ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD-678 001. 3 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD-678 001. 4 STATE OF KERALA REPRESENTED BY GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 5 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. -34- WP(C).No. 33977 of 2018 & CONN. CASES UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -35- WP(C).No. 33977 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 40955 of 2018 PETITIONERS: M/S. VEDANTA LTD, SESA IRON,GOA,REP.BY AUTHORIZED PERSON SRI.RAJU NAIK.S/O GOPAL,AGED 52 YEARS. BY ADV. SRI.C.K.SREEJITH RESPONDENTS: 1 THE STATE TAX OFFICER (ENQUIRY) STATE GOODS AND SERVICES TAX DEPARTMENT, KASARAGOD 671 121. 2 THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KASARAGOD 671 121. 3 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KASARAGOD 671 121. 4 STATE OF KERALA, REPRESENTED BY GOODS AND SERVICE TAX DEPARTMENT, GOVT.SECRETARIAT,THIRUVANANTHAPURAM 695 001. 5 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., -36- WP(C).No. 33977 of 2018 & CONN. CASES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -37- WP(C).No. 33977 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 41752 of 2018 PETITIONER: M.S.SOAPS PUNCHIRI MILL, CHORODE, VATAKARA-673 106, REPRESENTED BY NISHAD.M.S., PROPRIETOR, M.S.SOAPS. BY ADVS. SRI.K.M.CHERIAN SRI.R.RAMAKRISHNAN POTTY RESPONDENTS: 1 THE STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICE TAX, MINI CIVIL STATION, VATAKARA-673 101. 2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICE TAX, THIRUVANANTHAPURAM-695 002. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 CENTAL BOARD OF EXCISE CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS -38- WP(C).No. 33977 of 2018 & CONN. CASES BY ADV. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -39- WP(C).No. 33977 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940 WP(C).No. 42353 of 2018 PETITIONER: PREMIUM FOODS KALLINGAL, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, SRI.PADMANABHAN.K.R. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.S.JAFFERALI RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS SERVICE TAX DEPARTMENT, KERALA, IIND CIRCLE, PALAKKAD - 678 001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILIPALAM, 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 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, -40- WP(C).No. 33977 of 2018 & CONN. CASES WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -41- WP(C).No. 33977 of 2018 & CONN. CASES