BharatTaxGST

Vijaya Enterprises vs. State Tax Officer

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WP(C)/38269/2018HC KeralaGSTCNR KLHC01088725201818 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU60 pages
For Petitioner: SRI.P.S.SOMAN, SMT.T.RADHAMANYFor Respondent: 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

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Cause title — parties, addresses and appearances
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

JUDGMENT [ WP(C) 18070/2018,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 ] 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.

2.

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

-41- APPENDIX OF WP(C) 18070/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32071376722/2012-13 DATED 26.04.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC.NO. 11335/2018 DATED 04.04.2018

-42- APPENDIX OF WP(C) 18069/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF REGISTRATION CERTIFICATE UNDER THE KVAT AND CST ACTS ISSUED TO PETITIONER BY 1ST RESPONDENT EXHIBIT P2 COPY OF CLOSING STOCK INVENTORY AS ON 31- 03-2016 UPLOADED IN KVATIS WITHIN THE TIME LIMIT EXHIBIT P3 COPY OF APPLICATION IN FORM NO.21CC DATED 30-06-2016 SUBMITTED BEFORE 1ST RESPONDENT FOR REFUND OF EXCESS INPUT TAX FROM CAPITAL GOODS PURCHASED, ALONG WITH ANNEXURE EXHIBIT P4 COPY OF ANNUAL RETURN DATED 11-11-2016 SUBMITTED BEFORE 1SR RESPONDENT FOR 2015- 16,WHEREIN AN AMOUNT OF RS.4,84,067/- DUE AS REFUND EXHIBIT P5 COPY OF NOTICE NO.32081055028/15-16 DATED 23-01-2018 ISSUED TO PETITIONER BY 1ST RESPONDENT IN PROPOSING TO REJECT EXT.P3 APPLICATION EXHIBTI P6 COPY OF REPLY DATED 07-02-2018 SUBMITTED ALONG WITH EXT.P5 NOTICE EXHIBTI P6(A) COPY OF FORM NO.54 DATED 07-02-2018 SUBMITTED ALONG WITH EXT.P4 REPLY EXHIBT P7 COPY OF ORDER DATED 30-04-2018 PASSED BY 1S RESPONDENT ,MECHANICALLY IN REJECTING EXT.P3 APPLICATION FOR REFUND WITHOUT CONSIDERING EXT.P5(A) EXHIBT P8 COPY OF INTERIM ORDER DATED 04-05-2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO.14857 OF 2018 IN GRANTING INTERIM PRYAYER, ON THE FOOTING OF NOT HAVING COMPLIANCE, AS ON THE DATE OF PASSING ORDER, UNDER KVAT ACT 2003

-43- APPENDIX OF WP(C) 18468/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE NOTICE NO.32081423365/2011-12 DATED 03.05.2018. EXHIBIT P2.OF THE NOTICE NO.32081423365/2012-13 DATED 03.05.2018. EXHIBIT P3.OF THE NOTICE NO.32081423365/2013-14 DATED 03.05.2018. EXHIBIT P4.OF THE NOTICE NO.32081423365/2014-15 DATED 03.05.2018. EXHIBIT P5.OF THE NOTICE NO.32081423365/2015-15 DATED 03.05.2018. EXHIBIT P6.OF THE NOTICE NO.32081423365/2016-17 DATED 03.05.2018. -44- APPENDIX OF WP(C) 18469/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO. 32081305342/2011-12 DATED 26.03.2018. EXHIBIT P2OF THE ORDER NO. 32081305342/2012-13 DATED 04.12.2017. -45- APPENDIX OF WP(C) 18667/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1OF THE REGISTRATION CERTIFICATE DATED 30/05/2012 ISSUED UNDER THE KVAT ACT 203 WITH TIN 32010185215 ON THE ROLLS OF THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, THIRUVANANTHAPURAM. EXHIBIT-P2OF THE PROCEEDINGS DATED 03/05/2012 FOR 2012-13 PERMISSION TO PAY TAX UNDER COMPOUNDING SCHEME GRANTED BY THE 2ND RESPONDENT U/S 8 (F) OF THE KVAT ACT, 2003 EXHIBIT-P3OF THE SHOW CAUSE NOTICE ISSUED U/S 67 OF THE KVAT ACT, 2003 FOR 2012-13 DATED 25/01/2018 EXHIBIT-P4OF THE OBJECTIONS FILED BY THE PETITIONER DATED 17/02/2018 EXHIBIT-P5OF THE PROCEEDINGS OF PENALTY IN ORDER NO. CR 67/17-18 FOR 2012-13 DATED 31/03/2018

-46- APPENDIX OF WP(C) 18669/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE ISSUED ASSESSMENT ORDER FOR THE YEAR 2008-2009 DATED 21.4.2018 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. -47- APPENDIX OF WP(C) 18867/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32040910078/2016-17 DATED 20/01/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.C.NO.11335/2018 DATED 4/4/2018. -48- APPENDIX OF WP(C) 34269/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 11.09.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1)FOR THE YEAR 2014-15. EXHIBIT P1 A COPY OF ORDER DATED 11.09.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1)FOR THE YEAR 2015-16 EXHIBIT P1 B COPY OF ORDER DATED 11.09.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1)FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.p(C)NO.13552 OF 2018. -49- APPENDIX OF WP(C) 34467/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2016-17 DATED 01.08.2018. -50- APPENDIX OF WP(C) 34867/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE SHOW-CAUSE NOTICE DATED 28.2.2018 UNDER SECTION 24(1) OF THE ERSTWHILE KVAT ACT, 2003 FOR THE YEAR 2014-

15.

EXHIBIT P2OF THE OBJECTIONS DATED 27.4.2018 FILED BY THE PETITIONER AGAINST EXT.P1 SHOW CAUSE NOTICE UNDER SECTION 25(1). EXHIBIT P3OF THE ASSESSMENT ORDER DATED 31.5.2018 UNDER SECTION 25(1) OF THE ERSTWHILE KVAT ACT, 2003 FOR THE YEAR 2014- 15 SERVED ON 8.6.2018. -51- APPENDIX OF WP(C) 35269/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE UNDER SECTION 25 (1) OF THE KVAT ACT ISSUED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 10.10.2018

-52- APPENDIX OF WP(C) 35469/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ORDER DATED 17.9.2018 ISSUED BY 4TH RESPONDENT EXHIBIT P2OF DEMAND NOTICE DATED 17.9.2018 ISSUED BY 4TH RESPONDENT EXHIBIT P3OF ORDER DATED 27.4.2018 IN WPC.14625/2018

-53- APPENDIX OF WP(C) 35867/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 09/08/2018. EXHIBIT P2OF INTERIM STAY ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.15148 OF 2018 DT.04/05/2018. -54- APPENDIX OF WP(C) 36069/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32050798222/2015-16 DATED 30/6/2018 ISSUED BY THE 1ST RESPONDENT.

-55- APPENDIX OF WP(C) 37468/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 30.8.2018 EXHIBIT P2OF THE DEMAND NOTICE IN FORM NO.

12.

ISSUED BY 1ST RESPONDENT DATED 30.8.2018

-56- APPENDIX OF WP(C) 38267/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE SHAW-CAUSE NOTICE ISSUED U/S.25(1) OF THE KVAT ACT FOR 2016-17 DATED 09.05.2018. EXHIBIT P2 AOF THE REPLY FILED FOR 2016-17 DATED 16.05.2018. EXHIBIT P3 AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2016-17 DATED 30.07.2018. -57- APPENDIX OF WP(C) 38269/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE FOR THE YEAR 2011- 2012 DATED 19.04.2018. EXHIBIT P1 AOF THE REPLY TO EXT.P1 DATED 23.05.2018. EXHIBIT P2OF THE NOTICE DATED 22.06.2018. EXHIBIT P2 AOF THE REPLY TO EXT.P2 DATED 30.06.2018. EXHIBIT P3OF ASSESSMENT ORDER DATED 16.07.2018. EXHIBIT P3 AOF THE DEMAND NOTICE DATED 31.07.2018. EXHIBIT P4OF INTERIM STAY ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C)NO.15148 OF 2018 DATED 04.05.2018. -58- APPENDIX OF WP(C) 38666/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10. -59- APPENDIX OF WP(C) 38669/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE SAID ASSESSMENT ORDER DATED 31/10/2018,FOR THE YEAR 2013-14 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. EXHIBIT P1 AOF THE SAID ASSESSMENT ORDER DATED 31/10/2018,FOR THE YEAR 2014-15 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER EXHIBIT P1 BOF THE SAID ASSESSMENT ORDER DATED 31/10/2018,FOR THE YEAR 2015-16 ISUSED BY THE THIRD RESPONDENT TO THE PETITIONER. EXHIBIT P1 COF THE SAID ASSESSMENT ORDER DATED 31/10/2018,FOR THE YEAR 2016-17 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER EXHIBIT P2OF THE INTERIM ORDER DATED 04.04.2018,PASSED BY THIS HON'BLE COURT IN W.P.(c)NO.11335/2018. EXHIBIT P2 AOF THE INTERIM ORDER DATED 03.10.2018,PASSED BY THIS HON'BLE COURT IN WP(C) NO. 32076/2018

-60- APPENDIX OF WP(C) 39870/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 8.1.2018 EXHIBIT P1 (A) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 17.9.2018 EXHIBIT P1 (B) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 26.10.2018

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.