BharatTaxGST

Pearl Granite And Tiles vs. Assistant Commissioner

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WP(C)/38729/2018HC KeralaGSTCNR KLHC01089898201816 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU50 pages
For Petitioner: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E., UNNIKRISHNAN., GP DR. THUSHARA JAMESFor Respondent: SRI.R.MURALIDHARAN (AROOR), SRI.R.RAMAKRISHNAN POTTY

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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 WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 38329 of 2018 PETITIONER: MOTY JEWELLERY, MATHOTTAM, KOZHIKODE - 673028. REPRESENTED BY ITS MANAGING PARTNER SAJEED RAHMAN. BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR SRI.T.G.MADHAVANUNNI RESPONDENTS: 1 THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695033 2 THE STATE TAX OFFICER, THIRD CIRCLE, SGST DEPARTMENT, KOZHIKODE 673006 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI 110 001 BY ADV. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ., SR. SC SRI. SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS, THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18590/2018, WP(C).18789/2018, WP(C).19388/2018, WP(C).19390/2018, WP(C).20188/2018, WP(C).25589/2018, WP(C).26783/2018, WP(C).27188/2018, WP(C).28590/2018, WP(C).38529/2018, WP(C).38729/2018, WP(C).38730/2018, WP(C).38929/2018, WP(C).40126/2018, WP(C).40329/2018, WP(C).40727/2018, WP(C).41328/2018, WP(C).41729/2018, WP(C).42326/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C).No. 38329 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 18590 of 2018 PETITIONER: K.P.NOUSHADALI,AGED 45 YEARS, M/S. NEW POPULAR COFFEE WORKS, VYAPARA BHAVAN COMPLEX, PATTAMBI. BY ADV. SMT.S.K.DEVI RESPONDENTS: 1 THE STATE TAX OFFICER, PATTAMBI-679104. 2 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. 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, SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).38329/2018, WP(C).42326/2018, WP(C).41729/2018, WP(C).41328/2018, WP(C).40727/2018, WP(C).40329/2018, WP(C).40126/2018, WP(C).38929/2018, WP(C).38730/2018, WP(C).38729/2018, WP(C).38529/2018, WP(C).27188/2018, WP(C).26783/2018, WP(C).25589/2018, WP(C).20188/2018, WP(C).19390/2018, WP(C).19388/2018, WP(C).18789/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 3 WP(C).No. 38329 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 18789 of 2018 PETITIONER: WELLNESS FOODS, MADAPALLI COLLEGE (P.O.), VADAKARA, KOZHIKODE, PIN - 673 102, REPRESENTED BY ITS MANAGING PARTNER, AMEEN K.K.P. BY ADVS. SRI.R.MURALIDHARAN (AROOR) SRI.R.RAMAKRISHNAN POTTY RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX OFFICE, DEPARTMENT OF STATE GOODS AND SERVICE TAX, VATAKARA, KOZHIKODE, PIN - 673 101. 2 THE COMMISISONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. 3 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 002. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. 5 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX COMPLEX, KOZHIKODE, PIN - 673 006. 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, SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS, SMT.SHEELA DEVI.I. SC CENTRAL BOARD OF EXCISE AND CUSTOMS. 4 WP(C).No. 38329 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).38329/2018, WP(C).42326/2018, WP(C).41729/2018, WP(C).41328/2018, WP(C).40727/2018, WP(C).40329/2018, WP(C).40126/2018, WP(C).38929/2018, WP(C).38730/2018, WP(C).38729/2018, WP(C).38529/2018, WP(C).27188/2018, WP(C).26783/2018, WP(C).25589/2018, WP(C).20188/2018, WP(C).19390/2018, WP(C).19388/2018, WP(C).18590/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 5 WP(C).No. 38329 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 19388 of 2018 PETITIONER: M/S K.S.E. LIMITED., SOLVENT ROAD,IRINJALAKUDA, THRISSUR DISTRICT, REPRESENTED BY R.SANKARANARAYANAN,CHIEF FINANCIAL OFFICER & COMPANY SECRETARY. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE ASST. COMMISSIONER (ASSESSMENT-II) STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE,THRISSUR-680 001 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM- 695 001 3 SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM- 695 001 BY ADVS. 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 16.01.2019, ALONG WITH WP(C).38329/2018, WP(C).42326/2018, WP(C).41729/2018, WP(C).41328/2018, WP(C).40727/2018, WP(C).40329/2018, WP(C).40126/2018, WP(C).38929/2018, WP(C).38730/2018, WP(C).38729/2018, WP(C).38529/2018, WP(C).27188/2018, WP(C).26783/2018, WP(C).25589/2018, WP(C).20188/2018, WP(C).19390/2018, WP(C).18789/2018, WP(C).18590/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 6 WP(C).No. 38329 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 19390 of 2018 PETITIONER: M/S MASCONS ENGINEERING CONTRACTING COMPANY PVT LTD KALLIKKAD, PUTHANKULAM HOUSE, CHITHALY, ALATHUR,PALAKKAD DISTRICT, REPRESENTED BY N.SAID MUHAMMED, MANAGING DIRECTOR. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD- 678 001 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM- 695 001 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695 001 BY ADVS. 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 16.01.2019, ALONG WITH WP(C).38329/2018, WP(C).42326/2018, WP(C).41729/2018, WP(C).41328/2018, WP(C).40727/2018, WP(C).40329/2018, WP(C).40126/2018, WP(C).38929/2018, WP(C).38730/2018, WP(C).38729/2018, WP(C).38529/2018, WP(C).27188/2018, WP(C).26783/2018, WP(C).25589/2018, WP(C).20188/2018, WP(C).19388/2018, WP(C).18789/2018, WP(C).18590/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 7 WP(C).No. 38329 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 20188 of 2018 PETITIONER: SRI. BIJU T.C.,M/S.T.C.GOLD, MISSION QUARTERS, THRISSUR DIST, PIN-680 306 BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR) RESPONDENTS: 1 THE STATE TAX OFFICER, THRISSUR O/O THE STATE TAX OFFICER, 4TH CIRCLE, SGST DEPARTMENT, POONTHOLE, THRISSUR-680 004 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 & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).38329/2018, WP(C).42326/2018, WP(C).41729/2018, WP(C).41328/2018, WP(C).40727/2018, WP(C).40329/2018, WP(C).40126/2018, WP(C).38929/2018, WP(C).38730/2018, WP(C).38729/2018, WP(C).38529/2018, WP(C).27188/2018, WP(C).26783/2018, WP(C).25589/2018, WP(C).19390/2018, WP(C).19388/2018, WP(C).18789/2018, WP(C).18590/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 8 WP(C).No. 38329 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 25589 of 2018 PETITIONER: VERITAS (INDIA) LIMITED, CHURCH SQUARE, ELAMKULAM, KADAVANTHRA,ERNAKULAM,KOCHI-682020, REPRESENTED BY ITS DIRECTOR, SRI.NITHINKUMAR DINDAYAL DIDWANIA. BY ADVS. SRI.R.MOHANDAS SRI.MANOJ KUMAR.M SRI.R.KISHORE KUMAR (MATTANCHERRY) RESPONDENTS: 1 STATE TAX OFFICER (PREVIOUSLY COMMERCIAL TAX OFFICER) FIRST CIRCLE,STATE GOODS AND SERVICE TAX DEPARTMENT, BAZAR ROAD,KOCHI-682002. 2 STATE OF KERALA, FINANCE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM- 695001,REPRESENTED BY ITS PRINCIPAL SECRETARY(FINANCE). 3 UNION OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001, REPRESENTED BY ITS JOINT SECRETARY (REVENUE). 4 INSPECTING ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,BAZAR ROAD,KOCHI-682002. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. 9 WP(C).No. 38329 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).38329/2018, WP(C).42326/2018, WP(C).41729/2018, WP(C).41328/2018, WP(C).40727/2018, WP(C).40329/2018, WP(C).40126/2018, WP(C).38929/2018, WP(C).38730/2018, WP(C).38729/2018, WP(C).38529/2018, WP(C).27188/2018, WP(C).26783/2018, WP(C).20188/2018, WP(C).19390/2018, WP(C).19388/2018, WP(C).18789/2018, WP(C).18590/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 10 WP(C).No. 38329 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 26783 of 2018 PETITIONER: BRIGHT ELECTRICALS PLUMBING AND SANITARIES CENTURY COMPLEX, BALUSSERY,KOZHIKODE-673 612 REPRESENTED BY ITS MANAGING PARTNER NAZAR.P. 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-3 SGST DEPARTMENT,KOYILANDY-673 305 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI-110001 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).38329/2018, WP(C).42326/2018, WP(C).41729/2018, WP(C).41328/2018, WP(C).40727/2018, WP(C).40329/2018, WP(C).40126/2018, WP(C).38929/2018, WP(C).38730/2018, WP(C).38729/2018, WP(C).38529/2018, WP(C).27188/2018, WP(C).25589/2018, WP(C).20188/2018, WP(C).19390/2018, WP(C).19388/2018, WP(C).18789/2018, WP(C).18590/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 11 WP(C).No. 38329 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 27188 of 2018 PETITIONER: SUDHEER.V.K., AGED 46 YEARS, PROPRIETOR, M/S. SOUNDARYA JEWELLERY, MULLOORKARA, THRISSUR DISTRICT. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, WADAKKANCHERY-680 582. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM -695001 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM -695001 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI -110001 BY ADVS. 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 16.01.2019, ALONG WITH WP(C).38329/2018, WP(C).42326/2018, WP(C).41729/2018, WP(C).41328/2018, WP(C).40727/2018, WP(C).40329/2018, WP(C).40126/2018, WP(C).38929/2018, WP(C).38730/2018, WP(C).38729/2018, WP(C).38529/2018, WP(C).26783/2018, WP(C).25589/2018, WP(C).20188/2018, WP(C).19390/2018, WP(C).19388/2018, WP(C).18789/2018, WP(C).18590/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 12 WP(C).No. 38329 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 28590 of 2018 PETITIONER: HERMAN FERNANDEZ, PROPRIETOR, M/S. HEB ASSOCIATES, HIGH SCHOOL ROAD, VENNALA, KOCHI - 682028 BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENTS: 1 INTELLIGENCE OFFICER, SQUAD - II, COMMERCIAL TAX DEPARTMENT, TAX COMPLEX, PERUMANOOR P.O., ERNAKULAM - 682015 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 002 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-110001 5 INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, CIVIL STATION, KAKKANAD-682 030. 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. 13 WP(C).No. 38329 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH [ WP(C)38329/2018,WP(C).18590/2018,WP(C).18789/2018 ,WP(C).19388/2018 ,WP(C).19390/2018,WP(C).20188/2018 ,WP(C).25589/2018,WP(C).26783/2018,WP(C).27188/2018 , , WP(C).38529/2018,WP(C).38729/2018 ,WP(C).38730/2018 ,WP(C).38929/2018,WP(C).40126/2018 ,WP(C).40329/2018 ,WP(C).40727/2018,WP(C).41328/2018 ,WP(C).41729/2018 ,WP(C).42326/2018 ] THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 14 WP(C).No. 38329 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 38529 of 2018 PETITIONER: NAZEER P.A.,AGED 54 YEARS, M/S QUALITY TRADERS, VP IV 3 A1, VIKAS NAGAR, (NOW RESIDING AT PUTHUPARAMBIL, GANDHINAGAR, VAZHADI, VANDIPERIYAR, BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS SERVICE TAX DEPARTMENT KERALA, IDUKKI AT KATTAPPANA-685515. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 DEPUTY TAHSILDAR, TALUK OFFICE, PEERUMEDE, IDUKKI DISTRICT-685531. BY ADVS. 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 16.01.2019, ALONG WITH WP(C).38329/2018, WP(C).42326/2018, WP(C).41729/2018, WP(C).41328/2018, WP(C).40727/2018, WP(C).40329/2018, WP(C).40126/2018, WP(C).38929/2018, WP(C).38730/2018, WP(C).38729/2018, WP(C).27188/2018, WP(C).26783/2018, WP(C).25589/2018, WP(C).20188/2018, WP(C).19390/2018, WP(C).19388/2018, WP(C).18789/2018, WP(C).18590/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 15 WP(C).No. 38329 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 38729 of 2018 PETITIONER: M/S. PEARL GRANITE AND TILES, 50/2362 A, OPP.NIFE, EDAPPALLY, KOCHI, REPRESENTED BY ITS AUTHORIZED PERSON/ PROPRIETOR, P.RAJESH, S/O. KUNHAMBU, AGED 46 YEARS. BY ADV. SRI.C.K.SREEJITH RESPONDENTS: 1 ASSISTANT COMMISSIONER, OFFICE OF THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLI-III, THEVARA, ERNAKULAM-682015. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT OF KERALA, TRIVANDRUM-695001. 3 STATE OF KERALA, SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. BY ADVS. 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 16.01.2019, ALONG WITH WP(C).38329/2018, WP(C).42326/2018, WP(C).41729/2018, WP(C).41328/2018, WP(C).40727/2018, WP(C).40329/2018, WP(C).40126/2018, WP(C).38929/2018, WP(C).38730/2018, WP(C).38529/2018, WP(C).27188/2018, WP(C).26783/2018, WP(C).25589/2018, WP(C).20188/2018, WP(C).19390/2018, WP(C).19388/2018, WP(C).18789/2018, WP(C).18590/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 16 WP(C).No. 38329 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 38730 of 2018 PETITIONER: SRI. SALIM.M.S.,AGED 51 YEARS, PROPRIETOR, M/S. M.S.AGENCIES, KOTTAPURAM, KODUNGALLUR, THRISSUR DISTRICT, PIN-680667. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: 1 THE STATE TAX OFFICER(IB), STATE GOODS AND SERVICE TAX, THRISSUR-680004. 2 THE INTELLGENCE OFFICER (IB), O/O THE INSPECTING ASST. COMMISSIONER (INT), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR-680004. 3 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. 4 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 5 THE CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).38329/2018, WP(C).42326/2018, WP(C).41729/2018, WP(C).41328/2018, WP(C).40727/2018, WP(C).40329/2018, WP(C).40126/2018, WP(C).38929/2018, 17 WP(C).No. 38329 of 2018 & CON. CASES WP(C).38729/2018, WP(C).38529/2018, WP(C).27188/2018, WP(C).26783/2018, WP(C).25589/2018, WP(C).20188/2018, WP(C).19390/2018, WP(C).19388/2018, WP(C).18789/2018, WP(C).18590/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 18 WP(C).No. 38329 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 38929 of 2018 PETITIONER: ESSEM VENTURES, CC 29/1175, A2, FIRST FLOOR, OFF SIDE OF INFINITY BUILDING, NEAR SBT, JANATHA JUNCTION, VYTTILA, KOCHI - 682019 (REPRESENTED BY SMT. MANJU SIVANANDAN, PROPRIETRESS). 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, KVAT CIRCLE - II, KALAMASSERY AT KAKKANAD, KOCHI - 682030. 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695002. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695002. BY ADVS. 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 16.01.2019, ALONG WITH WP(C).38329/2018, WP(C).42326/2018, WP(C).41729/2018, WP(C).41328/2018, WP(C).40727/2018, WP(C).40329/2018, WP(C).40126/2018, WP(C).38730/2018, WP(C).38729/2018, WP(C).38529/2018, WP(C).27188/2018, WP(C).26783/2018, WP(C).25589/2018, WP(C).20188/2018, WP(C).19390/2018, WP(C).19388/2018, WP(C).18789/2018, WP(C).18590/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 19 WP(C).No. 38329 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 40126 of 2018 PETITIONER: N.MANOHARAN,AGED 75 YEARS, PROPRIETOR, M/S.KERALA FOODS, TC 99/3352, PUTHEN VEEDU, KULATHOOR, THIRUVANANTHAPURAM. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.B.PRABHAKARAN RESPONDENTS: 1 STATE TAX OFFICER, 3RD CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM -695002. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695002. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).38329/2018, WP(C).42326/2018, WP(C).41729/2018, WP(C).41328/2018, WP(C).40727/2018, WP(C).40329/2018, WP(C).38929/2018, WP(C).38730/2018, WP(C).38729/2018, WP(C).38529/2018, WP(C).27188/2018, 20 WP(C).No. 38329 of 2018 & CON. CASES WP(C).26783/2018, WP(C).25589/2018, WP(C).20188/2018, WP(C).19390/2018, WP(C).19388/2018, WP(C).18789/2018, WP(C).18590/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 21 WP(C).No. 38329 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 40329 of 2018 PETITIONER: PANOPHARM, KOTTAPURAM ROAD, THRISSUR, REPRESENTED BY ITS PARTNER, V. RAVEENDRANATH. BY ADVS. SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE AND FINANCE, NEW DELHI-110001. 3 COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIURVANANTHAPURAM-695001. 4 ASSISTANT COMMISSIONER(ASSESSMENT), SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX COMPLEX, POOTHOLE,THRICHUR-680004. BY ADVS. 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 16.01.2019, ALONG WITH WP(C).38329/2018, WP(C).42326/2018, WP(C).41729/2018, WP(C).41328/2018, WP(C).40727/2018, WP(C).40126/2018, WP(C).38929/2018, WP(C).38730/2018, WP(C).38729/2018, WP(C).38529/2018, WP(C).27188/2018, WP(C).26783/2018, WP(C).25589/2018, WP(C).20188/2018, WP(C).19390/2018, WP(C).19388/2018, WP(C).18789/2018, WP(C).18590/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 22 WP(C).No. 38329 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 40727 of 2018 PETITIONER: SIJO JOSE, AGED 41 YEARS, PROPRIETOR, M/S. GREEN WOOD VLAZIERS, T.C. 38/425, CHENTHITTA, THIRUVANANTHAPURAM. BY ADVS. SRI.C.A.SADASIVAN SMT.P.S.SETHULEKSHMY SRI.C.V.SASI SRI.JOY P.JOSE SRI.K.JAYAMOHANAN PILLAI SRI.K.N.KRISHNAN NAMBOOTHIRI RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 INTELLIGENCE OFFICER (INVESTIGATION BRANCH-I), STATE GOODS AND SERVICE TAX DEPARTMENT, 5TH FLOOR, TAX TOWERS, KARAMANA P.O., THIRUVANANTHAPURAM-695002. 3 UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. BY ADVS. 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. 23 WP(C).No. 38329 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).38329/2018, WP(C).42326/2018, WP(C).41729/2018, WP(C).41328/2018, WP(C).40329/2018, WP(C).40126/2018, WP(C).38929/2018, WP(C).38730/2018, WP(C).38729/2018, WP(C).38529/2018, WP(C).27188/2018, WP(C).26783/2018, WP(C).25589/2018, WP(C).20188/2018, WP(C).19390/2018, WP(C).19388/2018, WP(C).18789/2018, WP(C).18590/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 24 WP(C).No. 38329 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 41328 of 2018 PETITIONER: E.I.MOHAMMED AGED 57 YEARS E.I.HOUSE, ERUMDAMKADAVU, MUTTATHODY P.O., KASARAGOD. BY ADV. SRI.RAJESH NAMBIAR RESPONDENTS: 1 STATE TAX OFFICER (WC) SGST DEPARTMENT, KASARAGOD, PIN-671121. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM-695001. BY ADVS. 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 16.01.2019, ALONG WITH WP(C).38329/2018, WP(C).42326/2018, WP(C).41729/2018, WP(C).40727/2018, WP(C).40329/2018, WP(C).40126/2018, WP(C).38929/2018, WP(C).38730/2018, WP(C).38729/2018, WP(C).38529/2018, WP(C).27188/2018, WP(C).26783/2018, WP(C).25589/2018, WP(C).20188/2018, WP(C).19390/2018, WP(C).19388/2018, WP(C).18789/2018, WP(C).18590/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 25 WP(C).No. 38329 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 41729 of 2018 PETITIONER: ISAC.I, AGED 50 YEARS, PROPRIETOR,KRIPA AGENCIES, CHAMAKKADA, KOLLAM-691 001 BY ADVS. SRI.S.SANTHOSH KUMAR SMT.ANJANA.S.SANTHOSH SMT.P.LISSY JOSE. RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001 2 THE UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NEW DELHI-110 001 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001 4 THE STATE TAX OFFICER, II CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM-691 002 5 THE TAHSILDAR, TALUK OFFICE, KOLLAM-6791 001 BY ADVS. 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. 26 WP(C).No. 38329 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).38329/2018, WP(C).42326/2018, WP(C).41328/2018, WP(C).40727/2018, WP(C).40329/2018, WP(C).40126/2018, WP(C).38929/2018, WP(C).38730/2018, WP(C).38729/2018, WP(C).38529/2018, WP(C).27188/2018, WP(C).26783/2018, WP(C).25589/2018, WP(C).20188/2018, WP(C).19390/2018, WP(C).19388/2018, WP(C).18789/2018, WP(C).18590/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 27 WP(C).No. 38329 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 42326 of 2018 PETITIONER: M/S. NARAYANAN VYDYANATHAN CHARITABLE AND EDUCATIONAL TRUST, T.C. 15/1989 (9), NARAYANA TOWERS, VAZHUTHACAUD, THYCAUD P.O., THIRUVANANTHAPURAM - 695014. REPRESENTED BY VICE CHAIRMAN M. VAIDYANATHAN. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 STATE TAX OFFICER, OFFICE OF THE ASSISTANT COMMISSIONER (WORKS CONTRACT), SGST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN - 695 002. 2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 001. 3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI – 110001. BY ADVS. 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. 28 WP(C).No. 38329 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).38329/2018, WP(C).41729/2018, WP(C).41328/2018, WP(C).40727/2018, WP(C).40329/2018, WP(C).40126/2018, WP(C).38929/2018, WP(C).38730/2018, WP(C).38729/2018, WP(C).38529/2018, WP(C).27188/2018, WP(C).26783/2018, WP(C).25589/2018, WP(C).20188/2018, WP(C).19390/2018, WP(C).19388/2018, WP(C).18789/2018, WP(C).18590/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 29 WP(C).No. 38329 of 2018 & CON. CASES

JUDGMENT [ WP(C) 38329/2018,WP(C).18590/2018,WP(C).18789/2018 ,WP(C).19388/2018 ,WP(C).19390/2018,WP(C).20188/2018 ,WP(C).25589/2018 ,WP(C).26783/2018,WP(C).27188/2018 ,WP(C).28590/2018 ,WP(C).38529/2018,WP(C).38729/2018 ,WP(C).38730/2018 ,WP(C).38929/2018,WP(C).40126/2018 ,WP(C).40329/2018 ,WP(C).40727/2018,WP(C).41328/2018 ,WP(C).41729/2018 ,WP(C).42326/2018 ] 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 AV APPENDIX OF WP(C) 38329/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 8.10.2018 ISSUED U/S. 25 (1) OF THE KVAT ACT 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P2OF THE ORDER DATED 4.4.2018 OF THE HONBLE HIGH COURT IN WPC NO. 11335 OF 2018 APPENDIX OF WP(C) 18590/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO.32091111595/2011- 12 DATED 14.05.2018. APPENDIX OF WP(C) 18789/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2015-2016, DATED 27.01.2018. EXHIBIT P2OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 27.01.2018. EXHIBIT P3OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C)NO. 11335/2018 DATED 04.04.2018. APPENDIX OF WP(C) 19388/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 29.5.2018 EXHIBIT P2 COPY OF ORDER IN WPC NO11335/18 OF THIS HON'BLE COURT DATED 4.4.2018 APPENDIX OF WP(C) 19390/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 22.8.2017 EXHIBIT P1A COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 23.8.2017 EXHIBIT P1B COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 20.10.2017 EXHIBIT P1C COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 20.10.2017 EXHIBIT P1D COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 20.10.2017 EXHIBIT P2 COPY OF ORDER IN WPC NO 11335/18 OF THIS HON'BLE COURT DATED 4.4.2018 APPENDIX OF WP(C) 20188/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.32081418461/2013-14 DATED 30-05-2018 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016 EXHIBIT P3OF THE UNION LIST(LIST I) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA EXHIBIT P4OF THE STATE LIST (LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA EXHIBIT P5OF THE NOTIFICATION NO.SO2986 (E) DATED 16-09-2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA EXHIBIT P6OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN W.P.(C) NO.15889/2018 DATED 15-05-2018 APPENDIX OF WP(C) 25589/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE ISSUED TO THE PETITIONER DATED 30.1.2017 FOR 2011-2012 EXHIBIT P2OF THE REPLY FILED BY THE PETITIONER DATED 25.02.2017 BEFORE THE 1ST RESPONDENT EXHIBIT P3OF THE FURTHER NOTICE TO THE PETITIONER DATED 20.03.2017 FOR 2011-2012 EXHIBIT P4OF THE REPLY FILED BY THE PETITIONER DATED 24.04.2017 FOR 2011-2012 EXHIBIT P5OF THE FURTHER REPLY FILED BY THE PETITIONER DATED 13.11.2017 FOR 2011-2012 EXHIBIT P6OF THE ASSESSMENT ORDER BEARING NO.3215035942/2011-12 DATED 07.05.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-2012 EXHIBIT P7OF THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-2012 DATED 07.05.2018 IN FORM NO.12 OF KVACT ACT. EXHIBIT P8 AOF THE INTERIM ORDER PASED BY THIS HON'BLE COURT IN WP(C)11335 OF 2018 DATED 04.04.2018. APPENDIX OF WP(C) 26783/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 25- 06-2018 ISSUED U/S.25(10 OF THE KVAT ACT,2003 BY THE 2ND RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P2OF THE ORDER DATED 04-04-2018 OF THE HON'BLE HIGH COURT IN W.P.(C) NO.11335 OF 2018 APPENDIX OF WP(C) 27188/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32081395454/2013-14 DATED 16/07/2018 APPENDIX OF WP(C) 28590/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER NO.ISE/II/32/ 2016-17(2015-16) DATED 28.02.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P1 AOF THE PENALTY ORDER NO ISE/II/32/2016-17 DATED 28.02.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 20-16-17 EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P(C) NO.11335/2018 DATED 04/04/2018 EXHIBIT P3F THE REVENUE RECOVERY NOTICE DATED 02.07.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P3 AF THE REVENUE RECOVERY NOTICE DATED 02.07.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 APPENDIX OF WP(C) 38529/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 8.1.2018 EXHIBIT P2OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 4TH RESPONDENT DATED 8.3.2018 (ALONG WITH ENGLISH TRANSLATION)

APPENDIX OF WP(C) 38729/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE NOTICE ISSUED ON 30.10.2018. APPENDIX OF WP(C) 38730/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.IBC 6/2017-18 U/S.67 OF KVATA DATED 24.4.2017 FOR THE YEAR 2014-15 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE REPLY FILED AGAINST EXT.P1 DATED 19.2.2018 FOR THE YEAR 2014-15. EXHIBIT P3OF TEH NOTICE NO.IBC6/2017-18 U/S. 9F OF KVATA DATED 12.3.2018 FOR THE YEAR 2014-15 ISSUED BY THE IST RESPONDENT TO THE PETITIONER. EXHIBIT P4OF THE PENALTY ORDER NO.IBC 6/2017-18 U/S. 67 OF KVATA DATED 17.10.2018 FOR THE YEAR 2014-15 ISSUED BY THE IST RESPONDENT TO THE PETITINOER. EXHIBIT P5OF THE CONSTITUTIONAL (1O1ST AMENDMENT) ACT 2016. EXHIBIT P6OF THE UNION LIST (LIST I) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P7OF THE STATE LIST (LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P8OF THE NOTIFICATION NO:SO 2986(E) DATED 16.9.2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P9OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN WPC NO.11335 DATED 4.4.2018. APPENDIX OF WP(C) 38929/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32071352466/2014-15 DATED 01.04.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ORDER NO. 32071352466/2015-16 DATED 30.04.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3OF THE REVISED ASSESSMENT ORDER NO. 32071352466/2015-16 DATED 30.09.2018 ISSUED BY THE 1ST RESPONDENT.

APPENDIX OF WP(C) 40126/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.B2/CR- 12/15-16 (2013-14) STO-3 DATED 19.5.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P1 AOF THE ASSESSMENT ORDER NO.B2/CR- 12/15-16 (2014-15) STO-3 DATED 19.5.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P1 BOF THE ASSESSMENT ORDER NO.B2/CR- 12/15-16 (2015-16) STO-3 DATED 19.5.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.11335/2018 DATED 4.4.2018. APPENDIX OF WP(C) 40329/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSES ORDER FOR AY- 2010-2011. DATED 29.11.2017. EXHIBIT P2OF THE ASSESSES ORDER FOR AY- 2011-2012. DATED 29.11.2017. EXHIBIT P3OF THE ASSESSES ORDER FOR AY- 2012-2013. DATED 29.11.2017. EXHIBIT P4OF THE ASSESSES ORDER FOR AY- 2013-2014. DATED 29.11.2017. EXHIBIT P5OF THE ORDER OF THE DEPUTY COMMISSIONER(APPEALS) ,THRISSUR AY 2010- 2011 DATED 13.6.2018. EXHIBIT P6OF THE ORDER OF THE DEPUTY COMMISSIONER(APPEALS) ,THRISSUR AY 2011- 2012 DATED 13.6.2018. EXHIBIT P7OF THE ORDER OF THE DEPUTY COMMISSIONER(APPEALS) ,THRISSUR AY 2012- 2013 DATED 13.6.2018. EXHIBIT P8OF THE ORDER OF THE DEPUTY COMMISSIONER(APPEALS) ,THRISSUR AY 2013- 2014 DATED 13.6.2018. EXHIBIT P9OF THE MODIFIED ASSESSMENT ORDER ISSUED BY THE 4TH RESPONDENT (AY-2010-2011) DATED 24.10.2018. EXHIBIT P10OF THE MODIFIED ASSESSMENT ORDER ISSUED BY THE 4TH RESPONDENT (AY-2011-2012) DATED 24.10.2018. EXHIBIT P11OF THE MODIFIED ASSESSMENT ORDER ISSUED BY THE 4TH RESPONDENT (AY-2012-2013) DATED 24.10.2018. EXHIBIT P12OF THE MODIFIED ASSESSMENT ORDER ISSUED BY THE 4TH RESPONDENT (AY-2013-2014) DATED 24.10.2018. EXHIBIT P13OF THE RECTIFICATION PETITION FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT (AY-2010-2011) DATED 22.11.2018. EXHIBIT P14OF THE RECTIFICATION PETITION FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT (AY-2011-2012) DATED 22.11.2018. EXHIBIT P15OF THE RECTIFICATION PETITION FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT (AY-2012-2013) DATED 22.11.2018. EXHIBIT P16OF THE RECTIFICATION PETITION FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT (AY-2013-2014) DATED 22.11.2018. EXHIBIT P17OF THE ORDER PASSED BY THE 4TH RESPONDENT (AY -2010-2011) DATED 30.11.2018. EXHIBIT P18OF THE ORDER PASSED BY THE 4TH RESPONDENT (AY -2011-2012) DATED 30.11.2018. EXHIBIT P19OF THE ORDER PASSED BY THE 4TH RESPONDENT (AY -2012-2013) DATED 30.11.2018. EXHIBIT P20OF THE ORDER PASSED BY THE 4TH RESPONDENT (AY -2013-2014) DATED 30.11.2018. EXHIBIT P21OF THE ORDER PASSED BY THIS HON'BLE COURT IN WP(C)NO. 11335/2018 DATED 4.4.2018. APPENDIX OF WP(C) 40727/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER IMPOSING PENALTY DATED 19/11/2018 FOR 2013-14 ISSUED BY 2ND RESPONDENT. EXHIBIT P2OF THE ORDER IMPOSING PENALTY DATED 19/11/2018 FOR 2014-15 ISSUED BY 2ND RESPONDENT. EXHIBIT P3OF THE ORDER IMPOSING PENALTY DATED 19/11/2018 FOR 2015-16 ISSUED BY 2ND RESPONDENT. EXHIBIT P4OF THE DEMAND NOTICE DATED 19/11/2018 FOR 2013-14 ISSUED BY 2ND RESPONDENT. EXHIBIT P5OF THE DEMAND NOTICE DATED 19/11/2018 FOR 2014-15 ISSUED BY 2ND RESPONDENT. EXHIBIT P6OF THE DEMAND NOTICE DATED 19/11/201/ FOR 2015-16 ISSUED BY 2ND RESPONDENT.

APPENDIX OF WP(C) 41328/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 26.11.2018 FOR THE YEAR 2013-14. EXHIBIT P2OF THE ASSESSMENT ORDER DATED 29.11.2018 FOR THE YEAR 2015-16. EXHIBIT P3OF THE INTERIM ORDER DATED 4.4.2018 IN W.P.(C) 11335/2018. EXHIBIT P4OF THE INTERIM ORDER DATED 12.4.2018 IN W.P.(C) 13136/2018. APPENDIX OF WP(C) 41729/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ASSESSMENT ORDER DATED 14/03/2018 OR THE MONTH OF JUNE,2017 PASSED BY THE 4TH RESPONDENT EXHIBIT P2OF THE PENALTY ORDER DATED 14/03/2018 PASSED BY THE 4TH RESPONDENT APPENDIX OF WP(C) 42326/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 23.10.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2012-13. EXHIBIT P1 A COPY OF ORDER DATED 23.10.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14. EXHIBIT P2 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO. 13552 OF 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.