BharatTaxGST

M/S.Central Avenue vs. The State Tax Officer

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WP(C)/24530/2018HC KeralaGSTCNR KLHC01056117201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU52 pages
For Petitioner: SMT.K.LATHA, SMT.JESSY MANUELFor Respondent: SRI.N.MURALEEDHARAN NAIR, SMT.K.HYMAVATHY

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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 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24525 of 2018 PETITIONER: M/S. K.I.ANTONY & SONS ANNALLUR, CHALAKUDY, 680 731, REPRESENTED BY ITS MANAGING PARTNER, MR. JAMES K.A BY ADVS. SMT.K.LATHA SMT.JESSY MANUEL RESPONDENTS: 1 THE SALES TAX OFFICER SGST, CHALAKUDY - 680 307 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA PO, THIRUVANANTHAPURAM-695 002 3 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NEW DELHI 110001 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.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24530/2018, WP(C).24531/2018, WP(C).24536/2018, WP(C).24538/2018, WP(C).24540/2018, WP(C).24548/2018, WP(C).24581/2018, WP(C).24583/2018, WP(C).24584/2018, WP(C).24590/2018, WP(C).24608/2018, WP(C).24617/2018, WP(C).24621/2018, WP(C).24629/2018, WP(C).24651/2018, WP(C).24653/2018, WP(C).24656/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- WP(C).No. 24525 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24530 of 2018 PETITIONER: M/S.CENTRAL AVENUE THAVAKKARA, KANNUR, REPRESENTED BY ITS MANAGING PARTNER, M.N GIRISH. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE STATE TAX OFFICER (LUXURY TAX) STATE GOODS SERVICE TAX DEPARTMENT, KANNUR-670 004. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPPALAM, KARAMANA PO, THIRUVANANTHAPURAM-695 002. 3 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 SRI.P.L.BABU, SC, CENTRAL BOARD OF EXCISE & CUSTOMS -3- WP(C).No. 24525 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24525/2018, WP(C).24656/2018, WP(C).24653/2018, WP(C).24651/2018, WP(C).24629/2018, WP(C).24608/2018, WP(C).24590/2018, WP(C).24584/2018, WP(C).24583/2018, WP(C).24581/2018, WP(C).24548/2018, WP(C).24540/2018, WP(C).24538/2018, WP(C).24536/2018, WP(C).24531/2018, WP(C).24621/2018, WP(C).24617/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -4- WP(C).No. 24525 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24531 of 2018 PETITIONER: M/S.CHALISSERY KIRANA MERCHANT XII/163-A, KAVUKKODE P.O, CHALISSERY, PALAKKAD,REPRESENTED BY ITS MANAGING PARTNER BASHEER M.A. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS SERVICE TAX DEPARTMENT KERALA,STATE TAX OFFICE, PATTAMBI PALAKKAD-679 303. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM - 695 002. 3 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM -695 001. 4 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 ADV. SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS -5- WP(C).No. 24525 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24525/2018, WP(C).24656/2018, WP(C).24653/2018, WP(C).24651/2018, WP(C).24629/2018, WP(C).24530/2018, WP(C).24608/2018, WP(C).24590/2018, WP(C).24584/2018, WP(C).24583/2018, WP(C).24581/2018, WP(C).24548/2018, WP(C).24540/2018, WP(C).24538/2018, WP(C).24536/2018, WP(C).24621/2018, WP(C).24617/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -6- WP(C).No. 24525 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24536 of 2018 PETITIONER: M/S DEEPA ERECTORS SREENATHAM, B-17, CHITRAPUZHA, IRUMPANAM,ERNAKULAM COCHIN 682 309 REPRESENTED BY IT'S PROPRIETOR, MR.RAMANATHAN PARAMASIVAM. BY ADV. SMT.K.LATHA RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER WORKS CONTRACT, OFFICE OF THE DEPUTY COMMISSIONER,COMMERCIAL TAXES, ERNAKULAM 682 019. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O,THIRUVANANTHAPURAM -695 002. 3 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 THE COMMISSIONER OF KERALA STATE TAX THE OFFICER IN CHARGE OF CENTRAL GOODS AND SERVICES TAX,CENTRAL REVENUE BUILDING, I S PRESS ROAD, ERNAKULAM,KERALA 682 018. 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 11.01.2019, ALONG WITH WP(C).24525/2018, WP(C).24656/2018, WP(C).24653/2018, WP(C).24651/2018, WP(C).24629/2018, -7- WP(C).No. 24525 of 2018 & CONN. CASES WP(C).24530/2018, WP(C).24608/2018, WP(C).24590/2018, WP(C).24584/2018, WP(C).24583/2018, WP(C).24581/2018, WP(C).24548/2018, WP(C).24540/2018, WP(C).24538/2018, WP(C).24531/2018, WP(C).24621/2018, WP(C).24617/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -8- WP(C).No. 24525 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24538 of 2018 PETITIONER: DHANASWAROOPDAS M/S.MEGHA MARKETING, CC 69/1738A, SEMETHERI MUKKU, CHITTOOR ROAD, COCHIN-682 018, ERNAKULAM DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS & SERVICE TAX DEPARTMENT,SPECIAL CIRCLE-I, ERNAKULAM,COCHIN -682015. 2 COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM-695022. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM -695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. 5 DEPUTY COMMISSIONER (APPEALS) THEVARA, ERNAKULAM, COCHIN -682 015. 6 ASSISTANT COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,CIVIL STATION, KAKKANAD, COCHIN-682 030. -9- WP(C).No. 24525 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24525/2018, WP(C).24656/2018, WP(C).24653/2018, WP(C).24651/2018, WP(C).24629/2018, WP(C).24530/2018, WP(C).24608/2018, WP(C).24590/2018, WP(C).24584/2018, WP(C).24583/2018, WP(C).24581/2018, WP(C).24548/2018, WP(C).24540/2018, WP(C).24536/2018, WP(C).24531/2018, WP(C).24621/2018, WP(C).24617/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -10- WP(C).No. 24525 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24540 of 2018 PETITIONER: SMT.RESHMINATH AGED 40 YEARS KOLAKATH TRADERS, KOLAKATHU HOUSE, MUZHANGODI, KALLELIBHABAM PO, KARUNAGAPPALLY-690 519. BY ADVS. SRI.RAJESH NAMBIAR SRI.N.R.SAJ RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT,KARUNAGAPPALLY, PIN-690 510. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,GOVT. SECRETARIAT, THIRUVANANTHAPURAM- 695001. 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 11.01.2019, ALONG WITH WP(C).24525/2018, WP(C).24656/2018, WP(C).24653/2018, WP(C).24651/2018, WP(C).24629/2018, WP(C).24530/2018, WP(C).24608/2018, WP(C).24590/2018, WP(C).24584/2018, WP(C).24583/2018, WP(C).24581/2018, WP(C).24548/2018, WP(C).24538/2018, WP(C).24536/2018, WP(C).24531/2018, WP(C).24621/2018, WP(C).24617/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -11- WP(C).No. 24525 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24548 of 2018 PETITIONER: FAMILY DISTRIBUTORS MAVUNGAL, KANHANGAD, KASARAGOD DISTRICT, PIN: 671 315, REPRESENTED BY ITS MANAGING PARTNER MUHAMMED ASGAR. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 STATE TAX OFFICER KSGST DEPARTMENT, HOSDURG, KASARAGOD DISTRICT, PIN: 671 315. 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. 4 THE DEPUTY TAHSILDAR KANNUR TALUK, KANNUR, PIN: 670 001. 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. -12- WP(C).No. 24525 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24525/2018, WP(C).24656/2018, WP(C).24653/2018, WP(C).24651/2018, WP(C).24629/2018, WP(C).24530/2018, WP(C).24608/2018, WP(C).24590/2018, WP(C).24584/2018, WP(C).24583/2018, WP(C).24581/2018, WP(C).24540/2018, WP(C).24538/2018, WP(C).24536/2018, WP(C).24531/2018, WP(C).24621/2018, WP(C).24617/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -13- WP(C).No. 24525 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24581 of 2018 PETITIONER: E.GOPINATHA KURUP PROPRIETOR, M/S. RADHIYA MOTORS, PUNKUNNAM ROAD, THRISSUR. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE ASST. COMMISSIONER (ASSMT) IV KERALA STATE GOODS AND SERVICE TAX DEPARTMENT,COMMERCIAL TAXES, SPL. CIRCLE, THRISSUR 680 004. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM 695 001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT,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. -14- WP(C).No. 24525 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24525/2018, WP(C).24656/2018, WP(C).24653/2018, WP(C).24651/2018, WP(C).24629/2018, WP(C).24530/2018, WP(C).24608/2018, WP(C).24590/2018, WP(C).24584/2018, WP(C).24583/2018, WP(C).24548/2018, WP(C).24540/2018, WP(C).24538/2018, WP(C).24536/2018, WP(C).24531/2018, WP(C).24621/2018, WP(C).24617/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -15- WP(C).No. 24525 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24583 of 2018 PETITIONER: SMT. SAVITHRY AMMA AGED 77 YEARS PROPRIETORIX M/S. SAKTHI AGENCIES, PANNITHADAM. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT,KERALA, WADAKKANCHERY 680 567. 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,ROM 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. 24525 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24525/2018, WP(C).24656/2018, WP(C).24653/2018, WP(C).24651/2018, WP(C).24629/2018, WP(C).24530/2018, WP(C).24608/2018, WP(C).24590/2018, WP(C).24584/2018, WP(C).24581/2018, WP(C).24548/2018, WP(C).24540/2018, WP(C).24538/2018, WP(C).24536/2018, WP(C).24531/2018, WP(C).24621/2018, WP(C).24617/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -17- WP(C).No. 24525 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24584 of 2018 PETITIONER: M/S.SEVANA PROJECTS AND PROPERTIES PVT. LTD. MELEPATTAMBI, PALAKKAD REPRESENTED BY ITS MANAGING DIRECTOR C.P. ABDUL KADAR BY ADV. SMT.S.K.DEVI RESPONDENTS: 1 THE STATE TAX OFFICER-I (WORKS CONTRACT) STATE GOODS SERVICE TAX DEPARTMENT-KERALA PALAKKAD 678 001. 2 THE SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 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 11.01.2019, ALONG WITH WP(C).24525/2018, WP(C).24656/2018, WP(C).24653/2018, WP(C).24651/2018, WP(C).24629/2018, WP(C).24530/2018, WP(C).24608/2018, WP(C).24590/2018, WP(C).24583/2018, WP(C).24581/2018, WP(C).24548/2018, WP(C).24540/2018, WP(C).24538/2018, WP(C).24536/2018, WP(C).24531/2018, WP(C).24621/2018, WP(C).24617/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -18- WP(C).No. 24525 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24590 of 2018 PETITIONER: DHANASWAROOPDAS PROPRIETOR,M/S.MEGHA MARKETING, CC 69/1738A, SEMETHERI MUKKU,CHITTOOR ROAD, COCHIN - 682 018,E RNAKULAM DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS & SERVICE TAX DEPARTMENT,SPECIAL CIRCLE-I,ERNAKULAM, COCHIN - 682 015. 2 COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM - 695 022. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, AXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI - 110 001. 5 DEPUTY COMMISSIONER (APPEALS) THEVARA, ERNAKULAM,COCHIN - 682 015. 6 ASSISTANT COMMISSIONER STATE GOODS & SERVICE TAX DEPARMENT,CIVIL STATION, KAKKANAD,COCHIN - 682 030. -19- WP(C).No. 24525 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24525/2018, WP(C).24656/2018, WP(C).24653/2018, WP(C).24651/2018, WP(C).24629/2018, WP(C).24530/2018, WP(C).24608/2018, WP(C).24584/2018, WP(C).24583/2018, WP(C).24581/2018, WP(C).24548/2018, WP(C).24540/2018, WP(C).24538/2018, WP(C).24536/2018, WP(C).24531/2018, WP(C).24621/2018, WP(C).24617/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -20- WP(C).No. 24525 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24608 of 2018 PETITIONER: 1 HOTEL ROYAL RESIDENCY PARK PRIVATE LIMITED OTTAPALAM ROAD,THIRUVILWAMALA P.O, THRISSUR, KERALA 680 588 REPRESENTED BY ITS MANAGING DIRECTOR MR. SEJVEL M.N. BY ADVS. SRI.A.KUMAR SMTG.MINI(1748) SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SERCRETARIAT, THIRUVANANTHAPURAM- 695 001 2 THE COMMISSIONEER STATE GOODS AND SERVICES TX DEPARTMENT,THIRUVANANTHAPURAM 695 001. 3 THE ASSISTANT COMMISSIONER (INVESTIGATION BRANCH) STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, KERALA 679 001. 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 11.01.2019, ALONG WITH WP(C).24525/2018, WP(C).24656/2018, -21- WP(C).No. 24525 of 2018 & CONN. CASES WP(C).24653/2018, WP(C).24651/2018, WP(C).24629/2018, WP(C).24530/2018, WP(C).24590/2018, WP(C).24584/2018, WP(C).24583/2018, WP(C).24581/2018, WP(C).24548/2018, WP(C).24540/2018, WP(C).24538/2018, WP(C).24536/2018, WP(C).24531/2018, WP(C).24621/2018, WP(C).24617/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -22- WP(C).No. 24525 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24617 of 2018 PETITIONER: ABDUL SALAM A.S MADATHIL CASHEWS, PERUMPUZHA, KOLLAM 691 504. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 STATE TAX OFFICER OFFICE OF THE ASSISTANT COMMISSIONER [ASSESSMENT] STATE GOODS AND SERVICES TAXES, SPECIAL CIRCLE, ASRAMOM, KOLLAM PIN 691 002. 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., -23- WP(C).No. 24525 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24525/2018, WP(C).24656/2018, WP(C).24653/2018, WP(C).24651/2018, WP(C).24629/2018, WP(C).24530/2018, WP(C).24608/2018, WP(C).24590/2018, WP(C).24584/2018, WP(C).24583/2018, WP(C).24581/2018, WP(C).24548/2018, WP(C).24540/2018, WP(C).24538/2018, WP(C).24536/2018, WP(C).24531/2018, WP(C).24621/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -24- WP(C).No. 24525 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24621 of 2018 PETITIONER: DHANASWAROOPDAS AGED 38 YEARS PROPRIETOR, M/S. MEGHA MARKETING, CC 69/1738A, SEMETHERI MUKKU, CHITTOOR ROAD, COCHIN 682 018, ERNAKULAM DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS & SERVICE TAX DEPARTMENT, SPECIAL CIRCLE 1, ERNAKULAM, COCHIN 682 015. 2 COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM 695 022. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001. 5 DEPUTY COMMISSIONER APEPALS THEVARA, ERNAKULAM, COCHIN 682 015. 6 ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, CIVIL -25- WP(C).No. 24525 of 2018 & CONN. CASES STATION, KAKKANAD, COCHIN 682 030. 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 11.01.2019, ALONG WITH WP(C).24525/2018, WP(C).24656/2018, WP(C).24653/2018, WP(C).24651/2018, WP(C).24629/2018, WP(C).24530/2018, WP(C).24608/2018, WP(C).24590/2018, WP(C).24584/2018, WP(C).24583/2018, WP(C).24581/2018, WP(C).24548/2018, WP(C).24540/2018, WP(C).24538/2018, WP(C).24536/2018, WP(C).24531/2018, WP(C).24617/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -26- WP(C).No. 24525 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24629 of 2018 PETITIONER: M A VARGHESE PROPRIETOR, M/S. AARBI ENTERPRISES, MOOKKENNUR, ANGAMALY P.O., PIN – 683 577, ERNAKULAM DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER FORMERLY: COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, ANGAMALY – 683 572. 2 THE COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM – 695 022. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM – 695 001. 4 CENTRAL BOARD OF EXCISE 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 -27- WP(C).No. 24525 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24525/2018, WP(C).24656/2018, WP(C).24653/2018, WP(C).24651/2018, WP(C).24530/2018, WP(C).24608/2018, WP(C).24590/2018, WP(C).24584/2018, WP(C).24583/2018, WP(C).24581/2018, WP(C).24548/2018, WP(C).24540/2018, WP(C).24538/2018, WP(C).24536/2018, WP(C).24531/2018, WP(C).24621/2018, WP(C).24617/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -28- WP(C).No. 24525 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24651 of 2018 PETITIONER: M/S.BRIGHT DIAMONDS X/546-10, S S COMPLEX, PALLIKKULAM ROAD, THRISSUR – 680 001, THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SRI. MANOJ K.V. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER FORMERLY: COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, PUTHOLE, THRISSUR – 680 004. 2 THE COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM – 695 022.. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM – 695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI – 110001. 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 -29- WP(C).No. 24525 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24525/2018, WP(C).24656/2018, WP(C).24653/2018, WP(C).24629/2018, WP(C).24530/2018, WP(C).24608/2018, WP(C).24590/2018, WP(C).24584/2018, WP(C).24583/2018, WP(C).24581/2018, WP(C).24548/2018, WP(C).24540/2018, WP(C).24538/2018, WP(C).24536/2018, WP(C).24531/2018, WP(C).24621/2018, WP(C).24617/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -30- WP(C).No. 24525 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24653 of 2018 PETITIONER: M.A VARGHESE AGED 87 YEARS PR0PRIETOR, M/S. AARBI ENTERPRISES, MOOKKENNUR, ANGAMALY P.O., PIN - 683577, ERNAKULAM DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER FORMERLY: COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, ANGAMALY – 683 572. 2 THE COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM – 695 022. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM – 695 001. 4 CENTRAL BOARD OF EXCISE 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 -31- WP(C).No. 24525 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).24525/2018, WP(C).24656/2018, WP(C).24651/2018, WP(C).24629/2018, WP(C).24530/2018, WP(C).24608/2018, WP(C).24590/2018, WP(C).24584/2018, WP(C).24583/2018, WP(C).24581/2018, WP(C).24548/2018, WP(C).24540/2018, WP(C).24538/2018, WP(C).24536/2018, WP(C).24531/2018, WP(C).24621/2018, WP(C).24617/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -32- WP(C).No. 24525 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24656 of 2018 PETITIONER: M.A.VARGHESE PROPRIETOR, M/S.AARBI ENTERPRISES, MOOKKENNUR, ANGAMALY P.O., PIN - 683 577 ERNAKULAM DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER FORMERLY: COMMERCIAL TAX OFFICER,STATE GOODA AND SERVICES TAX DEPARTMENT,ANGAMALY - 683 572. 2 THE COMMISSIONER OF STATE TAX STATE GOODA AND SERVICES TAX DEPARTMENT,TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 022 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695 001. 4 CENTRAL BOARD OF EXCISE 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 11.01.2019, ALONG WITH WP(C).24525/2018, WP(C).24653/2018, WP(C).24651/2018, WP(C).24629/2018, WP(C).24530/2018, WP(C).24608/2018, WP(C).24590/2018, WP(C).24584/2018, WP(C).24583/2018, WP(C).24581/2018, WP(C).24548/2018, -33- WP(C).No. 24525 of 2018 & CONN. CASES WP(C).24540/2018, WP(C).24538/2018, WP(C).24536/2018, WP(C).24531/2018, WP(C).24621/2018, WP(C).24617/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -34- WP(C).No. 24525 of 2018 & CONN. CASES

JUDGMENT [WP(C) 24525/2018, WP(C).24530/2018, WP(C).24531/2018, WP(C).24536/2018, WP(C).24538/2018, WP(C).24540/2018, WP(C).24548/2018, WP(C).24581/2018, WP(C).24583/2018, WP(C).24584/2018, WP(C).24590/2018, WP(C).24608/2018, WP(C).24617/2018, WP(C).24621/2018, WP(C).24629/2018, WP(C).24651/2018, WP(C).24653/2018, WP(C).24656/2018] 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

-35- APPENDIX OF WP(C) 24525/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE ASSESSMENT NOTICE FOR THE YEAR 2013-14 DATED 24.04.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXHIBIT P2OF THE INTERIM ORDER ISSUED BY THIS COURT IN WPC.NO. 13930/2018 DATED 13.04.2018

-36- APPENDIX OF WP(C) 24530/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 21.06.2018. EXHIBIT P2OF THE NOTICE UNDER SECTION 6(2) OF THE KERALA TAX LUXURY ACT 1976 FOR THE YEAR 2015-16 DATED 05.07.2018. EXHIBIT P3OF THE INTERIM ORDER IN WP(C) NO.14246/2018 DATED 24.04.2018. -37- APPENDIX OF WP(C) 24531/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 16.05.2018 EXHIBIT P2OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 16.05.2018

-38- APPENDIX OF WP(C) 24536/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF ASSESSMENT ORDER FOR THE YEAR 2015-2016 DATED 28.4.2018 AND DEMAND NOTICE THEREON ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF ORDER ISSUED BY THIS COURT IN SIMILAR WRIT PETITIONS AND PASSED INTERIM ORDERS IN WPC NO.13930/2018, DATED 13.04.2018

-39- APPENDIX OF WP(C) 24538/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN DATED 01.09.2013 SUBMITTED FOR THE YEAR 2012-13 BEFORE 1ST RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX IN ACCORDANCE WITH LAW. EXHIBIT P2OF NOTICE DATED 11.01.2017 ISSUED BY 1ST RESPONDENT U/S.25(1) OF KVAT ACT 2003 FOR 2012-13 ALLEGING UNACCOUNTED PURCHASES OF RNR ITEMS. EXHIBIT P3OF REPLY DATED 27.03.2017 SUBMITTED BY PETITIONER AGAINST EXT.P2 NOTICE, BEFORE 1ST RESPONDENT. EXHIBIT P4OF ORDER FOR 2012-13, COMMUNICATED TO PETITIONER ON 10.10.2017 U/S.25(1) OF KVAT ACT, 2003. EXHIBIT P5OF APPLICATION DATED 16.03.2018 SUBMITTED U/S.66 OF THE KVAT ACT BEFORE 1ST RESPONDENT. EXHIBIT P6OF JUDGMENT DATED 22.03.2018 IN WPC NO.9864 OF 2018 PASSED BY THIS HON'BLE COURT IN DIRECTING TO CONSIDER EXT.P5 REQUEST. EXHIBIT P7OF ORDER DATED 23.04.2018 COMPLETED BY 1ST RESPONDENT UNDER THE KVAT ACT 2003, IN REJECTING EXT.P5 REQUEST. EXHIBIT P8OF APPEAL IN FORM NO.29 DATED 16.07.2018 SUBMITTED BEFORE 5TH RESPONDENT AGAINST EXT.P7 EXHIBIT P9OF STAY PETITION DATED 16.07.2018 SUBMITTED ALONG WITH EXT.P8 BEFORE 5TH RESPONDENT. EXHIBIT P10OF INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C)NO.11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE, AS ON THE DATE OF SERVICE.

-40- APPENDIX OF WP(C) 24540/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 05.05.2018 FOR THE YEAR 2013-14. EXHIBIT P2OF THE INTERIM ORDER DATED 4.04.18 IN WP(C) 11335/2018. EXHIBIT P3OF THE INTERIM ORDER DATED 12.04.2018 IN WP(C) 13136/2018. -41- APPENDIX OF WP(C) 24548/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1: COPY OF ORDER DATED 09.01.2018 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. EXHIBIT-P3: COPY OF DEMAND NOTICE DATED 25.05.2018 ISSUED BY THE 4TH RESPONDENT UNDER THE RR ACT AND ITS ENGLISH TRANSLATION.

-42- APPENDIX OF WP(C) 24581/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32080257404/2011-12 DATED 29-6-2018. -43- APPENDIX OF WP(C) 24583/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.32081370974/2011-12 DATED 4-72018. -44- APPENDIX OF WP(C) 24584/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO. 32091610961/2015-16 DATED 16/6/2018

-45- APPENDIX OF WP(C) 24590/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN DATED 11/06/2014 SUBMITTED FOR THE YEAR 2014-14 BEFORE 1ST RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX, IN ACCORDANCE WITH LAW. EXHIBIT P2OF NOTICE DATED 11/01/2017 ISSUED BY 1ST RESPONDENT U/S.25(1) OF KVAT ACT 2003 FOR 2013-14 ALLEGING UNACCOUNTED PURCHASES OF RNR ITEMS. EXHIBIT P3OF REPLY DATED 27/03/2017 SUBMITTED BY PETITIONER AGAINST EXT.P2 NOTICE, BEFORE 1ST RESPONDENT. EXHIBIT P4OF ORDER FOR 2013-14, COMMUNICATED TO PETITIONER ON 10/10/2017 U/S.25(1) OF KVAT ACT, 2003. EXHIBIT P5OF APPLICATION DATED 16/03/2018 SUBMITTED U/S 66 OF THE KVAT ACT BEFORE 1ST RESPONDENT. EXHIBIT P6OF JUDGMENT DATED 22/03/2018 IN WP(C) NO.9890 OF 2018 PASSED BY THIS HON'BLE COURT IN DIRECTING TO CONSIDER EXT.P5 REQUEST. EXHIBIT P7OF ORDER DATED 23/04/2018 COMPLETED BY 1ST RESPONDENT UNDER THE KVAT ACT 2003, IN REJECTING EXT.P5 REQUEST. EXHIBIT P8OF APPEAL IN FORM NO.29 DATED 16/07/2018 SUBMITTED BEFORE 5TH RESPONDENT AGAINST EXT.P7. EXHIBIT P9OF STAY PETITION DATED 16/07/2018 SUBMITTED ALONG WITH EXT.P8 BEFORE 5TH RESPONDENT. EXHIBIT P10OF INTERIM DATED 04/04/2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO.11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE, AS ON THE DATE OF SERVICE.

-46- APPENDIX OF WP(C) 24608/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE FOR THE ASSESSMENT YEAR 2009-10 EXHIBIT P2OF THE NOTICE FOR THE ASSESSMENT YEAR 2010-11 EXHIBIT P3OF THE NOTICE FOR THE ASSESSMENT YEAR 2011-12 EXHIBIT P4OF THE NOTICE FOR THE ASSESSMENT YEAR 2012-13

-47- APPENDIX OF WP(C) 24617/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF THE ANNUAL RETURN FOR THE YEAR 2015-16. EXHIBIT P2. COPY OF NOTICE DATED 06.07.2018 ISSUED BY THE IST RESPONDENT UNDER SECTION 25[1] FOR THE YEAR 2015-16. EXHIBIT P3. COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HONOURABLE COURT IN WPC 135555 OF 2018. -48- APPENDIX OF WP(C) 24621/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF THE ANNUAL RETURN DATED 30.06.2016 SUBMITTED FOR THE YEAR 2015-16 BEFORE IST RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX, IN ACCORDANCE WITH LAW. EXHIBIT P2. COPY OF NOTICE DATED 11.01.2017 ISSUED BY IST RESPONDENT U/S. 25[1] OF KVAT ACT 2003 FOR 2015-16 ALLEGING UNACCOUNTED PURCHASES OF RNR ITEMS. EXHIBIT P3. COPY OF REPLY DATED 27.03.2017 SUBMITTED BY PETITIONER AGAINST EXT. P2 NOTICE BEFORE IST RESPONDENT. EXHIBIT P4. COPY OF ORDER FOR 2015-16 COMMUNICATED TO PETITIONER ON 10.10.2017 U/S. 25[1] OF KVAT ACT, 2003. EXHIBIT P5. COPY OF APPLICATION DATED 16.03.2018 SUBMITTED U/S. 66 OF THE KVAT ACT BEFORE IST RESPONDENT. EXHIBIT P6. COPY OF JUDGMENT DATED 22.03.2018 IN WPC NO.9882 OF 2018 PASSED BY THIS HONOURABEL COURT IN DIRECTING TO CONSIDER EXHIBIT P5 REQUEST. EXHIBIT P7. COPY OF ORDER DATED 23.04.2018 COMPLETED BY IST RESPONDENT UNDER THE KVAT ACT 2003, IN REJECTING EXHIBIT P5 REQUEST. EXHIBIT P8. COPY OF APPEAL IN FORM NO.29 DATED 16.07.2018 SUBMITTED BEFORE 5TH RESPONDENT AGAINST EXHIBIT P7. EXHIBIT P9. COPY OF STAY PETITION DATED 16.07.2018 SUBMITTED ALONG WITH EXHIBIT P8 BEFORE 5TH RESPONDENT. EXHIBIT P10. COPY OF INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HONOURABLE COURT IN WRIT PETITION [C] NO.11335 OF 2018 IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE, AS ON THE DATE OF SERVICE.

-49- APPENDIX OF WP(C) 24629/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN DATED 03.07.2014 SUBMITTED FOR THE YEAR 2012-13 BEFORE 1ST RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX. EXHIBIT P2OF AUDITED FINANCIAL STATEMENT FOR 2012-13 SUBMITTED BEFORE 1ST RESPONDENT, ALONG WITH AUDIT REPORT. EXHIBIT P3OF NOTICE ISSUED BY 1ST RESPONDENT U/S.25A OF KVAT ACT 2003 FOR 2012-13, FIXING OPPORTUNITY OF HEARING TO 22.09.2017, FOR THE PROPOSAL FOR DEMANDING REVERSE TAX ON DISCOUNT RECEIVED. EXHIBIT P4OF REPLY DATED 20.09.2017 SENT TO 1ST RESPONDENT BY REGISTERED POST, AGAINST EXT P3 NOTICE, IN OBJECTING TO THE PROPOSAL. EXHIBIT P5OF NOTICE DATED 02.07.2018 SERVED TO PETITIONER ON 20.07.2018, WHEREIN 1ST RESPONDENT REJECTED EXT P4 OBJECTION SUBMITTED, AGAINST EXT P3 NOTICE. EXHIBIT P6OF INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO.11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE, AS ON THE DATE OF COMPLETION OF PROCEEDINGS UNDER KVAT ACT 2003. -50- APPENDIX OF WP(C) 24651/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN DATED 26.07.2016 SUBMITTED FOR THE YEAR 2015-16 BEFORE 1ST RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX. EXHIBIT P2OF AUDITED FINANCIAL STATEMENT FOR 2015-16 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT. EXHIBIT P3OF NOTICE DATED 25.06.2018 ISSUED BY 1ST RESPONDENT U/S.25(1) OF KVAT ACT 2003 FOR 2015-16, ALLEGING UNACCOUNTED PURCHASE AND SALES AND OF ESTIMATING HUGE TURNOVER TO THE CONCEDED TURNOVER. EXHIBIT P4OF INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO.11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE, AS ON THE DATE OF COMPLETION OF PROCEEDINGS UNDER KVAT ACT 2003. -51- APPENDIX OF WP(C) 24653/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ANNUAL RETURN DATED 17.11.2014 SUBMITTED FOR THE YEAR 2013-14 BEFORE 1ST RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX. EXHIBIT P2OF AUDITED FINANCIAL STATEMENT FOR 2013-14 SUBMITTED BEFORE 1ST RESPONDENT, ALONG WITH AUDIT REPORT. EXHIBIT P3OF NOTICE ISSUED BY 1ST RESPONDENT U/S.25A OF KVAT ACT 2003 FOR 2013-14, FIXING OPPORTUNITY OF HEARING TO 22.09.2017, FOR THE PROPOSAL FOR DEMANDING REVERSE TAX ON DISCOUNT RECEIVED. EXHIBIT P4OF REPLY DATED 20.09.2017 SENT TO 1ST RESPONDENT BY REGISTERED POST, AGAINST EXT P3 NOTICE, IN OBJECTING TO THE PROPOSAL. EXHIBIT P5OF NOTICE DATED 02.07.2018 SERVED TO PETITIONER ON 20.07.2018, WHEREIN 1ST RESPONDENT REJECTED EXT P4 OBJECTION SUBMITTED, AGAINST EXT P3 NOTICE. EXHIBIT P6OF INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO.11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE, AS ON THE DATE OF COMPLETION OF PROCEEDINGS UNDER KVAT ACT 2003. -52- APPENDIX OF WP(C) 24656/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: COPY OF ANNUAL RETURN DATED 27/06/2016 SUBMITTED FOR THE YEAR 2015-16 BEFORE 1ST RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX EXHIBIT P2: COPY OF AUDITED FINANCIAL STATEMENT FOR 2015-16 SUBMITTED BEFORE THE 1ST RESPONDNET, ALONG WITH AUDIT REPORT EXHIBIT P3: COPY OF NOTICE ISSUED BY 1ST RESPONDENT U/S.25A OF KVAT ACT 2003 FOR 2015-16, FIXING OPPORTUNITY OF HEARING TO 22/09/2017, FOR THE PROPOSAL FOR DEMANDING REVERSE TAX ON DISCOUNT RECEIVED. EXHIBIT P4: COPY OF REPLY DATED 20/09/2017 SENT TO 1ST RESPONDNET BY REGISTERED POST, AGAINST EXT.P3 NOTICE, IN OBJECTING TO THE PROPOSAL EXHIBIT P5: COPY OF NOTICE DATED 02/07/2018 SERVED TO PETITIONER ON 20/07/2018, WHEREIN 1ST RESPONDENT REJECTED EXT.P4 OBJECTION SUBMITTED, AGAINST EXT.P3 NOTICE. EXHIBIT P6: COPY OF INTERIM ORDER DATED 04/04/2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C).NO.11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE, AS ON THE DATE OF COMPLETION OF PROCEEDINGS UNDER KVAT ACT 2003.

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.