M/S Bhima Jewellery vs. State Tax Officer (Ib Ii)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 18070 of 2018 PETITIONER: M/S. PHOTO PERFECT DIGITAL OFFSET PRESS, 33/1750- A3, POTTAPARAMBIL HOUSE, KANIYAPILLY ROAD, VENNALA PO, KOCHI, REPRESENTED BY RAJESH PADMANABHAN, PARTNER BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENTS: 1 STATE TAX OFFICER 2ND CIRCLE, SGST DEPARTMENT,KALAMASSERY, AT CIVIL STATION, KAKKANAD 682 030 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA PO, THIRUAVNANTHAPURAM 695 001 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001 BY ADVS. 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 SMT.SHEELA DEVI.I. SC CENTRAL BOARD OF EXCISE AND CUSTOMS -2- WP(C).No. 18070 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18069/2018, WP(C).18468/2018, WP(C).18469/2018, WP(C).18667/2018, WP(C).18669/2018, WP(C).18867/2018, WP(C).34269/2018, WP(C).34467/2018, WP(C).34867/2018, WP(C).35269/2018, WP(C).35469/2018, WP(C).35867/2018, WP(C).36069/2018, WP(C).37468/2018, WP(C).38267/2018, WP(C).38269/2018, WP(C).38666/2018, WP(C).38669/2018, WP(C).39870/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -3- WP(C).No. 18070 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 18069 of 2018 PETITIONER: V.D. VARGHESE AGED 60 YEARS, PROPRIETOR, M/S DEMAC STEEL(FORMERLY MALAYALAM STEEL TUBES), 2/546, PALLIPPURAM P.O, MALA, PALLIPPURAM- 680 732 THRISSUR DISTRICT BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER, (FORMERLY COMMERCIAL TAX OFFICER), VAT CIRCLE, KODUNGALLUR- 680 664 2 DEPUTY COMMISSIONER OF STATE TAX GOODS AND SERVICES TAX DEPARTMENT, PUTHOL, THRISSUR- 680 004 3 COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O. THIRUVANANTHAPURAM- 695 022 4 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695 001 5 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI- 110 001 BY ADVS. -4- WP(C).No. 18070 of 2018 & CONN. CASES 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 SMT.SHEELA DEVI.I. SC CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).39870/2018, WP(C).38669/2018, WP(C).18867/2018, WP(C).18669/2018, WP(C).18667/2018, WP(C).18469/2018, WP(C).38269/2018, WP(C).38267/2018, WP(C).38666/2018, WP(C).37468/2018, WP(C).36069/2018, WP(C).35867/2018, WP(C).35469/2018, WP(C).35269/2018, WP(C).34867/2018, WP(C).34467/2018, WP(C).34269/2018, WP(C).18468/2018, WP(C).18070/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -5- WP(C).No. 18070 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 18468 of 2018 PETITIONER: M/S. SHINE JEWELLERY MAIN ROAD, KOORKKENCHERY, REPRESENTED BY ITS MANAGING PARTNER, V.S.NIJU. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER DEPT. OF SGST-KERALA, 4TH 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. 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. -6- WP(C).No. 18070 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18069/2018, WP(C).39870/2018, WP(C).38669/2018, WP(C).18867/2018, WP(C).18669/2018, WP(C).18667/2018, WP(C).18469/2018, WP(C).38269/2018, WP(C).38267/2018, WP(C).38666/2018, WP(C).37468/2018, WP(C).36069/2018, WP(C).35867/2018, WP(C).35469/2018, WP(C).35269/2018, WP(C).34867/2018, WP(C).34467/2018, WP(C).34269/2018, WP(C).18070/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -7- WP(C).No. 18070 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 18469 of 2018 PETITIONER: JESSY RAJAN AGED 58 YEARS PROPRIETRIX OF M/S. SOLAR INDUSTRIES, THOLATH HOUSE, SANTHI ROAD,CHEMBUKADVU P.O., THRISSUR DISTRICT - 680 005. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENTS: 1 STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICES TAXES, WADAKKANCHERRY, THRISSUR DISTRICT - 680 582. 2 THE COMMISSIONER STATE GOODS AND SERVICES 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 CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF KERALA, NEW DELHI - 110 001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -8- WP(C).No. 18070 of 2018 & CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.A.SREEKALA SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18069/2018, WP(C).39870/2018, WP(C).38669/2018, WP(C).18867/2018, WP(C).18669/2018, WP(C).18667/2018, WP(C).38269/2018, WP(C).38267/2018, WP(C).38666/2018, WP(C).37468/2018, WP(C).36069/2018, WP(C).35867/2018, WP(C).35469/2018, WP(C).35269/2018, WP(C).34867/2018, WP(C).34467/2018, WP(C).34269/2018, WP(C).18468/2018, WP(C).18070/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -9- WP(C).No. 18070 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 18667 of 2018 PETITIONER: M/S BHIMA JEWELLERY T.C 28/2456 (1), M.G. ROAD, THIRUVANANTHAPURAM, THIRUVANANTHPURAM DISTRICT - 695 001. BY ADVS. SRI.S.SURESH BABU (CHERUNNIYOOR) SRI.AJI V.DEV RESPONDENTS: 1 STATE TAX OFFICER (IB II) STATE GOODS AND SERVICE TAX DEPARTMENT, TAX COMPLEX, ASRAMOM, KOLLAM DISTRICT - 691 002. 2 THE ASSISTANT COMMISSIONER OF STATE TAX SPECIAL CIRCLE, S.G AND S.T DEPARTMENT,TAX TOWER, KARAMAN, THIRUVANANTHAPURAM-695 002. 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695 002. 4 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, RERPESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI -110 001. 5 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPALSECRETARY, MINISTRY OF FINANCE,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI - 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. -10- WP(C).No. 18070 of 2018 & CONN. CASES UNNIKRISHNAN., GP DR. THUSHARA JAMES., 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 18.01.2019, ALONG WITH WP(C).18069/2018, WP(C).39870/2018, WP(C).38669/2018, WP(C).18867/2018, WP(C).18669/2018, WP(C).18469/2018, WP(C).38269/2018, WP(C).38267/2018, WP(C).38666/2018, WP(C).37468/2018, WP(C).36069/2018, WP(C).35867/2018, WP(C).35469/2018, WP(C).35269/2018, WP(C).34867/2018, WP(C).34467/2018, WP(C).34269/2018, WP(C).18468/2018, WP(C).18070/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -11- WP(C).No. 18070 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 18669 of 2018 PETITIONER: M/S.DLF PROJECTS LTD, BUILDING NO.29/288, STERLING APARTMENT, JANATHA ROAD, VYTTILA BUILDING NO.29/288, STERLING APARTMENT, JANATHA ROAD, VYTTILA,COCHIN, REPRESENTED BY ITS ASSISTANT GENERAL MANAGER- MR.SUBRAMANIAN S. BY ADV. SMT.K.LATHA RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY TO THE GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. 2 THE ASSISTANT COMMISSIONER (WC & LT) O/O THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPT,CLASS TOWER, 2ND FLOOR, OLD RAILWAY STATION ROAD,ERNAKULAM-682 018. 3 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA PO, THIRUVANANTHAPURAM-695 002. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 5 THE INSPECTING ASST. COMMISSIONER COMMERCIAL TAXES, KAKKANAD, ERNAKULAM-682 030. BY ADVS. -12- WP(C).No. 18070 of 2018 & CONN. CASES 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 SMT.SHEELA DEVI.I. SC CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18069/2018, WP(C).39870/2018, WP(C).38669/2018, WP(C).18867/2018, WP(C).18667/2018, WP(C).18469/2018, WP(C).38269/2018, WP(C).38267/2018, WP(C).38666/2018, WP(C).37468/2018, WP(C).36069/2018, WP(C).35867/2018, WP(C).35469/2018, WP(C).35269/2018, WP(C).34867/2018, WP(C).34467/2018, WP(C).34269/2018, WP(C).18468/2018, WP(C).18070/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -13- WP(C).No. 18070 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 18867 of 2018 PETITIONER: MUHAMMED SIDDIQ PROPRIETOR, M/S. SAAD ASSOCITES, KAYAMIULAM, ALAPPUZHA DISTRICT. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENTS: 1 STATE TAX OFFICER -I, ALAPPUZHA STATE GOODS & SERVICES TAX DEPARTMENT,KAYAMKULAM, ALAPPUZHA DISTRICT-690 502 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 001 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001 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 -14- WP(C).No. 18070 of 2018 & CONN. CASES 18.01.2019, ALONG WITH WP(C).18069/2018, WP(C).39870/2018, WP(C).38669/2018, WP(C).18669/2018, WP(C).18667/2018, WP(C).18469/2018, WP(C).38269/2018, WP(C).38267/2018, WP(C).38666/2018, WP(C).37468/2018, WP(C).36069/2018, WP(C).35867/2018, WP(C).35469/2018, WP(C).35269/2018, WP(C).34867/2018, WP(C).34467/2018, WP(C).34269/2018, WP(C).18468/2018, WP(C).18070/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -15- WP(C).No. 18070 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 34269 of 2018 PETITIONER: HAYATH GOLD SOUK PVM ARCADE, VALANCHERY, MALLAPURAM, PIN 676 552, REPRESENTED BY ITS MANAGING PARTNER K. SAIDU BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTAKKAL, MALAPPURAM DISTRICT, PIN 676 503 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. -16- WP(C).No. 18070 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18069/2018, WP(C).39870/2018, WP(C).38669/2018, WP(C).18867/2018, WP(C).18669/2018, WP(C).18667/2018, WP(C).18469/2018, WP(C).38269/2018, WP(C).38267/2018, WP(C).38666/2018, WP(C).37468/2018, WP(C).36069/2018, WP(C).35867/2018, WP(C).35469/2018, WP(C).35269/2018, WP(C).34867/2018, WP(C).34467/2018, WP(C).18468/2018, WP(C).18070/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -17- WP(C).No. 18070 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 34467 of 2018 PETITIONER: K.N. SREEDHARAN AGED 76 YEARS S/O NARAYANAN,KOOVAPARAMBIL HOUSE, MELOOR, CHALAKKUDY, THRISSUR DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, CHALAKKUDY-680 307 2 THE COMMISSIONER STATE GOODS AND SERVICES 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 18.01.2019, ALONG WITH WP(C).18069/2018, WP(C).39870/2018, WP(C).38669/2018, WP(C).18867/2018, WP(C).18669/2018, -18- WP(C).No. 18070 of 2018 & CONN. CASES WP(C).18667/2018, WP(C).18469/2018, WP(C).38269/2018, WP(C).38267/2018, WP(C).38666/2018, WP(C).37468/2018, WP(C).36069/2018, WP(C).35867/2018, WP(C).35469/2018, WP(C).35269/2018, WP(C).34867/2018, WP(C).34269/2018, WP(C).18468/2018, WP(C).18070/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -19- WP(C).No. 18070 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 34867 of 2018 PETITIONER: M/S. PARINAY JEWELLERY BASANTH BUILDING, 2/2444(12), PATTAM, THIRUVANANTHAPURAM DISTRICT, PIN-695 008 (REPRESENTED BY ITS MANAGING DIRECTOR AVINASH PRAVEEN R) BY ADVS. SRI.S.SURESH BABU (CHERUNNIYOOR) SRI.AJI V.DEV RESPONDENTS: 1 THE ASSISTANT COMMISSIONER-II(ASSESSMENT) SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM- DIST. PIN 695 002 2 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, GOVT.SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI,PIN-110 001. 4 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI,PIN-110 001. -20- WP(C).No. 18070 of 2018 & CONN. CASES ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18069/2018, WP(C).39870/2018, WP(C).38669/2018, WP(C).18867/2018, WP(C).18669/2018, WP(C).18667/2018, WP(C).18469/2018, WP(C).38269/2018, WP(C).38267/2018, WP(C).38666/2018, WP(C).37468/2018, WP(C).36069/2018, WP(C).35867/2018, WP(C).35469/2018, WP(C).35269/2018, WP(C).34467/2018, WP(C).34269/2018, WP(C).18468/2018, WP(C).18070/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -21- WP(C).No. 18070 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 35269 of 2018 PETITIONER: BHARATH NALLURI PROPRIETOR, M/S.INTREPID WORKS, POORNAM, 7/712, MARUTHA ROAD, PALAKKAD. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER IIND 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 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 18.01.2019, ALONG WITH WP(C).18069/2018, WP(C).39870/2018, WP(C).38669/2018, WP(C).18867/2018, WP(C).18669/2018, WP(C).18667/2018, WP(C).18469/2018, WP(C).38269/2018, WP(C).38267/2018, WP(C).38666/2018, WP(C).37468/2018, WP(C).36069/2018, WP(C).35867/2018, WP(C).35469/2018, WP(C).34867/2018, WP(C).34467/2018, WP(C).34269/2018, WP(C).18468/2018, WP(C).18070/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -22- WP(C).No. 18070 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 35469 of 2018 PETITIONER: CINZAC SALES AND SERVICES PVT. LTD., REPRESENTED BY ITS DIRECTOR, CYNTHIA ZACHARIAS, D/O T.J. THOMAS, AGED 59 YEARS, 42/384E,CINZAC TOWERS, CHITTOOR ROAD,PACHALAM, KOCHI- 682 012. BY ADVS. SRI.C.A.CHACKO SMT.C.M.CHARISMA SMT.MEGHA K.XAVIER RESPONDENTS: 1 UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI- 110 001. 2 STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 4 THE INTELLIGENCE OFFICER, SQUAD NO.III, COMMERCIAL TAXES, MATTANCHERY AT MINI CIVIL STATION, ALUVA-683 101. -23- WP(C).No. 18070 of 2018 & CONN. CASES 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 18.01.2019, ALONG WITH WP(C).18069/2018, WP(C).39870/2018, WP(C).38669/2018, WP(C).18867/2018, WP(C).18669/2018, WP(C).18667/2018, WP(C).18469/2018, WP(C).38269/2018, WP(C).38267/2018, WP(C).38666/2018, WP(C).37468/2018, WP(C).36069/2018, WP(C).35867/2018, WP(C).35269/2018, WP(C).34867/2018, WP(C).34467/2018, WP(C).34269/2018, WP(C).18468/2018, WP(C).18070/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -24- WP(C).No. 18070 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 35867 of 2018 PETITIONER: M/S RAMCO HOME APPLICANCES N.H. ROAD, HARIPAD, BY ITS PROPRIETOR, GIREESH SREEDHARAKURUP ALAPPUZHA – 690 514. BY ADV. SRI.A.KRISHNAN RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, 1ST CIRCLE, CIVIL STATION OFFICE OF THE STATE GOODS AND SERVICE TAX DEPARTMENT, ALAPPUZHA. PIN - 688 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO TAXES, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 THE UNION OF INDIA REPRESENTED BY SECRETARY TO FINANCE, FINANCE DEPARTMENT, 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. -25- WP(C).No. 18070 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18069/2018, WP(C).39870/2018, WP(C).38669/2018, WP(C).18867/2018, WP(C).18669/2018, WP(C).18667/2018, WP(C).18469/2018, WP(C).38269/2018, WP(C).38267/2018, WP(C).38666/2018, WP(C).37468/2018, WP(C).36069/2018, WP(C).35469/2018, WP(C).35269/2018, WP(C).34867/2018, WP(C).34467/2018, WP(C).34269/2018, WP(C).18468/2018, WP(C).18070/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -26- WP(C).No. 18070 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 36069 of 2018 PETITIONER: VIJAYA HOME APPLIANCES KURICHY.P.O., CHANGANACHERRY-686 532. (REPRESENTED BY V.SAJI, PROPRIETOR) BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 STATE TAX OFFICER 1ST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, CHANGANACHERRY-686 101. 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, PIN-695 002. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN- 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 18.01.2019, ALONG WITH WP(C).18069/2018, WP(C).39870/2018, WP(C).38669/2018, WP(C).18867/2018, WP(C).18669/2018, WP(C).18667/2018, WP(C).18469/2018, WP(C).38269/2018, -27- WP(C).No. 18070 of 2018 & CONN. CASES WP(C).38267/2018, WP(C).38666/2018, WP(C).37468/2018, WP(C).35867/2018, WP(C).35469/2018, WP(C).35269/2018, WP(C).34867/2018, WP(C).34467/2018, WP(C).34269/2018, WP(C).18468/2018, WP(C).18070/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -28- WP(C).No. 18070 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 37468 of 2018 PETITIONER: M/S. MAX HARDWARE AND ELECTRICALS ANAOZHUKUPALAM, CHEMRAVATTOM P.O, TIRUR, MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SRI. SABEESH KUMAR.M BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE STATE TAX OFFICER-II, STATE GOODS AND SERVICE TAX DEPARTMENT, TIRUR, MALAPPURAM DISTRICT- 676 102. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O. THIRUVANANTHAPURAM-695 002. 3 SECRETARY, TAX 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 18.01.2019, ALONG WITH WP(C).18069/2018, WP(C).39870/2018, WP(C).38669/2018, WP(C).18867/2018, WP(C).18669/2018, WP(C).18667/2018, WP(C).18469/2018, WP(C).38269/2018, WP(C).38267/2018, WP(C).38666/2018, WP(C).36069/2018, -29- WP(C).No. 18070 of 2018 & CONN. CASES WP(C).35867/2018, WP(C).35469/2018, WP(C).35269/2018, WP(C).34867/2018, WP(C).34467/2018, WP(C).34269/2018, WP(C).18468/2018, WP(C).18070/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -30- WP(C).No. 18070 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 38267 of 2018 PETITIONER: AL-AMEEN WOOD INDUSTRIES, POOMALA, CHERUKUNNAM, ASAMANNOOR P.O., - 683 543, REPRESENTED BY ITS MANAGING PARTNER SRI. V.I. MUHAMMED SHA. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV SRI.M.G.SHAJI RESPONDENTS: 1 STATE TAX OFFICER, STATE GOODS AND SERVICES TAXES, 2ND CIRCLE, PERUMBAVOOR- 683 542. 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- 695 002. 4 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI- 110001. 5 THE UNION OF INDIA, REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI- 110001. -31- WP(C).No. 18070 of 2018 & CONN. CASES ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18069/2018, WP(C).39870/2018, WP(C).38669/2018, WP(C).18867/2018, WP(C).18669/2018, WP(C).18667/2018, WP(C).18469/2018, WP(C).38269/2018, WP(C).38666/2018, WP(C).37468/2018, WP(C).36069/2018, WP(C).35867/2018, WP(C).35469/2018, WP(C).35269/2018, WP(C).34867/2018, WP(C).34467/2018, WP(C).34269/2018, WP(C).18468/2018, WP(C).18070/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -32- WP(C).No. 18070 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 38269 of 2018 PETITIONER: VIJAYA ENTERPRISES, MITCHEL JUNCTION, MAVELILLARA – 690 101, REPRESENTED BY MANAGING DIRECTOR. BY ADVS. SRI.A.KRISHNAN SHRI.SIDHARTH MANOJ VARMA RESPONDENTS: 1 STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, MAVELIKKARA – 690 101. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM- 695 001. 3 STATE OF KERALA, REPRESENTED BY SECRETARY TO TAXES, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN- 695 001. 4 THE UNION OF INDIA, REPRESENTED BY SECRETARY TO FINANCE, FINANCE DEPARTMENT, 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 -33- WP(C).No. 18070 of 2018 & CONN. CASES 18.01.2019, ALONG WITH WP(C).18069/2018, WP(C).39870/2018, WP(C).38669/2018, WP(C).18867/2018, WP(C).18669/2018, WP(C).18667/2018, WP(C).18469/2018, WP(C).38267/2018, WP(C).38666/2018, WP(C).37468/2018, WP(C).36069/2018, WP(C).35867/2018, WP(C).35469/2018, WP(C).35269/2018, WP(C).34867/2018, WP(C).34467/2018, WP(C).34269/2018, WP(C).18468/2018, WP(C).18070/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -34- WP(C).No. 18070 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 38666 of 2018 PETITIONER: M/S. ESCON ELEVATORS PVT LTD 43.488, SANKARANANDA ASHRAMOM ROAD, NEAR ESI HOSPITAL,ERNAKULAM NORTH, KOCHI-682 018, REPRESENTED BY ITS BRANCH MANAGER, PRINCE ANANDAN, AGED 55, S/O.ANANDAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER (WC) STATE GOODS AND SERVICES TAX DEPARTMENT, CLAS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682 018. 2 THE COMMISSIONER STAGE GOODS AND SERVICE TAX DAPARTMENT, THIRUVANANTHAPAURAM-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. -35- WP(C).No. 18070 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18069/2018, WP(C).39870/2018, WP(C).38669/2018, WP(C).18867/2018, WP(C).18669/2018, WP(C).18667/2018, WP(C).18469/2018, WP(C).38269/2018, WP(C).38267/2018, WP(C).37468/2018, WP(C).36069/2018, WP(C).35867/2018, WP(C).35469/2018, WP(C).35269/2018, WP(C).34867/2018, WP(C).34467/2018, WP(C).34269/2018, WP(C).18468/2018, WP(C).18070/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -36- WP(C).No. 18070 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 38669 of 2018 PETITIONERS: SACHIN S AGED 25 YEARS M/S.HOME MASTER POWER STONE, AIKARAKONAM,KOKKODU,PUNALUR, KOLLAM DISTRICT. BY ADV. SRI.BOBBY JOHN RESPONDENTS: 1 THE COMMISSIONER OF STATE GOODS & 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 STATE GOODS AND SERVICE TAX DEPARTMENT,PUNALUR, KOLLAM DISTRICT,PIN-691 305. 4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT(REVENUE), CENTRAL SECRETARIAT, THIRUVANANTHAPURAM-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. -37- WP(C).No. 18070 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18069/2018, WP(C).39870/2018, WP(C).18867/2018, WP(C).18669/2018, WP(C).18667/2018, WP(C).18469/2018, WP(C).38269/2018, WP(C).38267/2018, WP(C).38666/2018, WP(C).37468/2018, WP(C).36069/2018, WP(C).35867/2018, WP(C).35469/2018, WP(C).35269/2018, WP(C).34867/2018, WP(C).34467/2018, WP(C).34269/2018, WP(C).18468/2018, WP(C).18070/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -38- WP(C).No. 18070 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 39870 of 2018 PETITIONERS: CHAKOLAS HABITAT BAYSIDE, PANDIT KARUPPAN ROAD, THEVARA, ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER, MATHEW L. CHAKOLA, AGED 54, S/O C.L. LONA. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER (WC), SGST COMPLEX, PERUMANOOR, THEVARA, KOCHI-15. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT 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 18.01.2019, ALONG WITH WP(C).18069/2018, WP(C).38669/2018, WP(C).18867/2018, WP(C).18669/2018, WP(C).18667/2018, WP(C).18469/2018, WP(C).38269/2018, WP(C).38267/2018, WP(C).38666/2018, WP(C).37468/2018, WP(C).36069/2018, -39- WP(C).No. 18070 of 2018 & CONN. CASES WP(C).35867/2018, WP(C).35469/2018, WP(C).35269/2018, WP(C).34867/2018, WP(C).34467/2018, WP(C).34269/2018, WP(C).18468/2018, WP(C).18070/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -40- WP(C).No. 18070 of 2018 & CONN. CASES