BharatTaxGST

M/S Veepees vs. The State Tax Officer

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WP(C)/20918/2018HC KeralaGSTCNR KLHC01052505201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU45 pages
For Petitioner: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E., UNNIKRISHNAN., GP DR. THUSHARA JAMESFor 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, SRI.THOMAS MATHEW NELLIMOOTTIL SC, CENTRAL BOARD OF EXCISE AMP CUSTOMS

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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. 23298 of 2018 PETITIONER: M/S MALABAR TRADERS, LATHIKA COMPLEX, 6/349B, MAIN ROAD, P.O.NHANGARTTIRI, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER,SHAMSUDHEEN. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS SERVICE TAX DEPARTMENT OF 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 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 N. WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS, SRI.THOMAS MATHEW NELLIMOOTTIL SC CENTRAL BOARD OF EXCISE AMP CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).16119/2018, WP(C).19117/2018, WP(C).19118/2018, WP(C).19119/2018, WP(C).20918/2018, WP(C).20919/2018, WP(C).21316/2018, WP(C).21927/2018, WP(C).22120/2018, WP(C).22665/2018, WP(C).22919/2018, WP(C).22920/2018, WP(C).23065/2018, WP(C).23264/2018, WP(C).23461/2018, WP(C).23663/2018, WP(C).23697/2018, WP(C).23716/2018, WP(C).23864/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C).No. 23298 of 2018 AND CON. 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. 16119 of 2018 PETITIONER: M/S.PERINGODE SERVICE CO-OPERATIVE BANK LTD., PERINGODE, PALAKKAD, REPRESENTED BY ITS SECRETARY, P. SETHUMADHAVAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, FIRST CIRCLE, PALAKKAD - 678 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 3 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 - 100 001. 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, SRI.THOMAS MATHEW NELLIMOOTTIL SC CENTRAL BOARD OF EXCISE AMP CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23298/2018, WP(C).23864/2018, WP(C).23716/2018, WP(C).23663/2018, WP(C).23697/2018, WP(C).23461/2018, WP(C).23264/2018, WP(C).23065/2018, WP(C).22919/2018, WP(C).22920/2018, WP(C).22665/2018, WP(C).22120/2018, WP(C).21927/2018, WP(C).21316/2018, WP(C).20919/2018, WP(C).20918/2018, WP(C).19119/2018, WP(C).19118/2018, WP(C).19117/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 3 WP(C).No. 23298 of 2018 AND CON. 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. 19117 of 2018 PETITIONER: COLOUR SIGN, KOMBARA HOUSE, KOMBARA JUNCTION, ERNAKULAM, KOCHI- 682 018,(REPRESENTED BY SRI.SALIM K.M., MANAGING PARTNER). BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, CLAS TOWERS, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682018. 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 3 STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002. 4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. 5 UNION OF INDIA, REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. 6 INSPECTING ASSISTANT COMMISSIONER S.G.S.T. DEPARTMENT, KAKKANAD, KOCHI-682030. 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., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS, SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS. 4 WP(C).No. 23298 of 2018 AND CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23298/2018, WP(C).23864/2018, WP(C).23716/2018, WP(C).23663/2018, WP(C).23697/2018, WP(C).23461/2018, WP(C).23264/2018, WP(C).23065/2018, WP(C).22919/2018, WP(C).22920/2018, WP(C).22665/2018, WP(C).22120/2018, WP(C).21927/2018, WP(C).21316/2018, WP(C).20919/2018, WP(C).20918/2018, WP(C).19119/2018, WP(C).19118/2018, WP(C).16119/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 5 WP(C).No. 23298 of 2018 AND CON. 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. 19118 of 2018 PETITIONER: CENTER TEC, PRIMUS TOWER, PKA NAGAR, CUSAT MAIN ROAD, KOCHI-682022. (REPRESENTED BY SRI. NELSON T, MANAGING PARTNER) BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 COMMERCIAL TAX OFFICER(WORKS CONTRACT) CLAS TOWERS, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682018. 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002. 3 STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANATHAPURAM - 695002. 4 CENTRAL BOARD OF INDIRECT TAXES CUSTOMS, REPRESENTED BY IT'SCHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI-110001. 5 UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 6 INSPECTING ASSISTANT COMMISSIONER, S.G.S.T. DEPARTMENT, KAKKANAD, KOCHI-682030. 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., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS, SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS,SMT.PREETHA S. NAIR SC 6 WP(C).No. 23298 of 2018 AND CON. CASES CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23298/2018, WP(C).23864/2018, WP(C).23716/2018, WP(C).23663/2018, WP(C).23697/2018, WP(C).23461/2018, WP(C).23264/2018, WP(C).23065/2018, WP(C).22919/2018, WP(C).22920/2018, WP(C).22665/2018, WP(C).22120/2018, WP(C).21927/2018, WP(C).21316/2018, WP(C).20919/2018, WP(C).20918/2018, WP(C).19119/2018, WP(C).19117/2018, WP(C).16119/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 7 WP(C).No. 23298 of 2018 AND CON. 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. 19119 of 2018 PETITIONER: VEENUS PLY & BOARDS, PANIPARA P.O., KOTHAMANGALAM-686 692, REPRESENTED BY IT'S MANAGING PARTNER SRI.MUHAMMED K.M. BY ADVS.SRI.AJI V.DEV SRI.M.G.SHAJI RESPONDENTS: 1 STATE TAX OFFICER, STATE GOODS & SERVICES TAXES, KOTHAMANGALAM-683 572. 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 & CUSTOMS, REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. 5 THE UNION OF INDIA, REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. 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.,SMT.SINDHUMOL.T.P., CGC. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. 8 WP(C).No. 23298 of 2018 AND CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23298/2018, WP(C).23864/2018, WP(C).23716/2018, WP(C).23663/2018, WP(C).23697/2018, WP(C).23461/2018, WP(C).23264/2018, WP(C).23065/2018, WP(C).22919/2018, WP(C).22920/2018, WP(C).22665/2018, WP(C).22120/2018, WP(C).21927/2018, WP(C).21316/2018, WP(C).20919/2018, WP(C).20918/2018, WP(C).19118/2018, WP(C).19117/2018, WP(C).16119/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 9 WP(C).No. 23298 of 2018 AND CON. 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. 20918 of 2018 PETITIONER: M/S VEEPEES, NJARAKKAL, ERNAKULAM DISTRICT,REPRESENTED BY ITS MANAGING PARTNER, SHEELA KURIAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT,IIND CIRCLE, MATTANCHERRY,KOCHI - 682 002. 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 11.01.2019, ALONG WITH WP(C).23298/2018, WP(C).23864/2018, WP(C).23716/2018, WP(C).23663/2018, WP(C).23697/2018, WP(C).23461/2018, WP(C).23264/2018, WP(C).23065/2018, WP(C).22919/2018, WP(C).22920/2018, WP(C).22665/2018, WP(C).22120/2018, WP(C).21927/2018, WP(C).21316/2018, WP(C).20919/2018, WP(C).19119/2018, WP(C).19118/2018, WP(C).19117/2018, WP(C).16119/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 10 WP(C).No. 23298 of 2018 AND CON. 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. 20919 of 2018 PETITIONER: M/S.DEV PHARMACEUTICALS, PEE VEE BUILDING, 12/335/10(21/958),NADATHARA, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER, PRINCE P.S. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER, FIRST CIRCLE, THRISSUR - 680 004. 2 THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, THRISSUR - 680 004. 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 4 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 11.01.2019, ALONG WITH WP(C).23298/2018, WP(C).23864/2018, WP(C).23716/2018, WP(C).23663/2018, WP(C).23697/2018, WP(C).23461/2018, WP(C).23264/2018, WP(C).23065/2018, WP(C).22919/2018, WP(C).22920/2018, WP(C).22665/2018, WP(C).22120/2018, WP(C).21927/2018, WP(C).21316/2018, WP(C).20918/2018, WP(C).19119/2018, WP(C).19118/2018, WP(C).19117/2018, WP(C).16119/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 11 WP(C).No. 23298 of 2018 AND CON. 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. 21316 of 2018 PETITIONER: MR.S.HARIKUMAR, PROPRITOR OF M/S.NIRMAN ELECTRICALS SIVAPRIYA, TC 76/1441, KADAKAMPALLY LANE, ANAYARA P.O.,THIRUVANANTHAPURAM, KERALA, PIN - 695 029. BY ADVS. SMT.K.LATHA SMT.JESSY MANUEL RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO THE GOVT.OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 002. 2 THE STATE TAX OFFICER, WORKS CONTRACT, THIRUVANANTHAPURAM - 695 002. 3 THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM, PIN - 695 002. 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 11.01.2019, ALONG WITH WP(C).23298/2018, WP(C).23864/2018, WP(C).23716/2018, WP(C).23663/2018, WP(C).23697/2018, WP(C).23461/2018, WP(C).23264/2018, WP(C).23065/2018, WP(C).22919/2018, WP(C).22920/2018, WP(C).22665/2018, WP(C).22120/2018, WP(C).21927/2018, WP(C).20919/2018, WP(C).20918/2018, WP(C).19119/2018, WP(C).19118/2018, WP(C).19117/2018, WP(C).16119/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 12 WP(C).No. 23298 of 2018 AND CON. 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. 21927 of 2018 PETITIONER: A.A. PAUL, AGED 62 YEARS, PROPRIETOR, M/S PAUL SALES, PALLIPPURAM. BY ADVS.SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER, II CIRCLE, MATTANCHERY 682 002 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. 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 11.01.2019, ALONG WITH WP(C).23298/2018, WP(C).23864/2018, WP(C).23716/2018, WP(C).23663/2018, WP(C).23697/2018, WP(C).23461/2018, WP(C).23264/2018, WP(C).23065/2018, WP(C).22919/2018, WP(C).22920/2018, WP(C).22665/2018, WP(C).22120/2018, WP(C).21316/2018, WP(C).20919/2018, WP(C).20918/2018, WP(C).19119/2018, WP(C).19118/2018, WP(C).19117/2018, WP(C).16119/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 13 WP(C).No. 23298 of 2018 AND CON. 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. 22120 of 2018 PETITIONER: M/S.GKG RX LENS (P) LTD. P-4, KASBA INDUSTRIAL ESTATE,PHASE-1, KOLKATA-700 107 HAVING BRANCH OFFICES AMONG OTHER PLACES AT DOOR NO.41/1482A,VALLANKI TOWER, KRISHNASWAMI ROAD,ERNAKULAM, COCHIN-682035,7/770 NATIONAL BUILDINGS,S.M. STREET, KOZHIKODE-673001 AND T.C. 26/2044, GROUND FLOOR,TUTORS LANE, STATUE, THIRUVANANTHAPURAM AND IS REPRESENTED BY SRI K.S.MOHANDAS,REGIONAL MANAGER AND POWER OF ATTORNEY HLODER. BY ADVS.SRI.E.P.GOVINDAN SMT.G.DEEPA RESPONDENTS: 1 THE ASST. COMMISSIONER (ASSMT), SPECIAL CIRCLE, SGST DEPARTMENT,TAX COMPLEX, THEVARA, ERNAKULAM,COCHIN-682015. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWERS, KARAMANA, TRIVANDRUM-695002. 3 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM-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 11.01.2019, ALONG WITH WP(C).23298/2018, WP(C).23864/2018, WP(C).23716/2018, WP(C).23663/2018, WP(C).23697/2018, WP(C).23461/2018, WP(C).23264/2018, WP(C).23065/2018, WP(C).22919/2018, WP(C).22920/2018, WP(C).22665/2018, WP(C).21927/2018, WP(C).21316/2018, WP(C).20919/2018, WP(C).20918/2018, WP(C).19119/2018, WP(C).19118/2018, WP(C).19117/2018, WP(C).16119/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 14 WP(C).No. 23298 of 2018 AND CON. 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. 22665 of 2018 PETITIONER: SRI. FAIZAL. V.E, PROPRIETOR, M/S. MODERN INFOCOMM, CHALAKKAL, MARAMPILLY P.O., ALUVA, ERNAKULAM. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: 1 THE STATE TAX OFFICER -11, STATE GOODS AND SERVICES TAX DEPT., ALUVA, PIN - 683101. 2 THE COMMISSIONER OF STATE TAXES,TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695002. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695001. 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, SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23298/2018, WP(C).23864/2018, WP(C).23716/2018, WP(C).23663/2018, WP(C).23697/2018, WP(C).23461/2018, WP(C).23264/2018, WP(C).23065/2018, WP(C).22919/2018, WP(C).22920/2018, WP(C).22120/2018, WP(C).21927/2018, WP(C).21316/2018, WP(C).20919/2018, WP(C).20918/2018, WP(C).19119/2018, WP(C).19118/2018, WP(C).19117/2018, WP(C).16119/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 15 WP(C).No. 23298 of 2018 AND CON. 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. 22919 of 2018 PETITIONER: ANILUDEEN A, AGED 52 YEARS, M/S.NEW INDIA CHEMICALS,MUNDAKKAL, KOLLAM. BY ADVS.SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, KOLLAM, KERALA GOODS & SERVICES TAX DEPARTMENT, IST CIRCLE, KOLLAM - 691 001. 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 11.01.2019, ALONG WITH WP(C).23298/2018, WP(C).23864/2018, WP(C).23716/2018, WP(C).23663/2018, WP(C).23697/2018, WP(C).23461/2018, WP(C).23264/2018, WP(C).23065/2018, WP(C).22920/2018, WP(C).22665/2018, WP(C).22120/2018, WP(C).21927/2018, WP(C).21316/2018, WP(C).20919/2018, WP(C).20918/2018, WP(C).19119/2018, WP(C).19118/2018, WP(C).19117/2018, WP(C).16119/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 16 WP(C).No. 23298 of 2018 AND CON. 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. 22920 of 2018 PETITIONER: M/S.JANASREE VANITHA GRAMA VYAVASAYA SANGAM IV-119, HANNA-MUNNA BUILDING, JANGAR ROAD,MANJAPPETTY, MUDICKAL P.O, PERUMBAVOOR, REPRESENTED BY MERCY DANTIS, PRESIDENT. BY ADVS.SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENTS: 1 ASSISTANT COMMISSIONER, SPECIAL CIRCLE, SGST DEPARTMENT,MINI CIVIL STATION, PERUMBAVOOR -683542. 2 THE COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695001. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695001. 4 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.RAMAVARMA REGHUNATHAN THAMBURAN, SC, CENTRAL BOARD OF EXCISE & CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23298/2018, WP(C).23864/2018, WP(C).23716/2018, WP(C).23663/2018, WP(C).23697/2018, WP(C).23461/2018, WP(C).23264/2018, WP(C).23065/2018, WP(C).22919/2018, WP(C).22665/2018, WP(C).22120/2018, WP(C).21927/2018, WP(C).21316/2018, WP(C).20919/2018, WP(C).20918/2018, WP(C).19119/2018, WP(C).19118/2018, WP(C).19117/2018, WP(C).16119/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 17 WP(C).No. 23298 of 2018 AND CON. 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. 23065 of 2018 PETITIONER: M/S.CHITHARA METAL CRUSHER, MANCODU P.O., CHITHARA KOLLAM DISTRICT - 691 559,REPRESENTED BY IT'S MANAGING PARTNER M.ABBAS. BY ADV. SRI.PREMJIT NAGENDRAN RESPONDENT/S: 1 ASSISTANT COMMISSIONER (ASSESSMENT), KOTTARAKKARA SPECIAL CIRCLE, SGST DEPARTMENT, KOTTARAKARA - 691 506. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 SECRETARY,TAX DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOAD OF EXCISE & 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23298/2018, WP(C).23864/2018, WP(C).23716/2018, WP(C).23663/2018, WP(C).23697/2018, WP(C).23461/2018, WP(C).23264/2018, WP(C).22919/2018, WP(C).22920/2018, WP(C).22665/2018, WP(C).22120/2018, WP(C).21927/2018, WP(C).21316/2018, WP(C).20919/2018, WP(C).20918/2018, WP(C).19119/2018, WP(C).19118/2018, WP(C).19117/2018, WP(C).16119/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 18 WP(C).No. 23298 of 2018 AND CON. 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. 23264 of 2018 PETITIONER: S. VIKAS, PROPRIETOR, M/S.SS AGENCIES,VENNAKKARA, NURANI, PALAKKAD-678 004. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS & SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, 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 11.01.2019, ALONG WITH WP(C).23298/2018, WP(C).23864/2018, WP(C).23716/2018, WP(C).23663/2018, WP(C).23697/2018, WP(C).23461/2018, WP(C).23065/2018, WP(C).22919/2018, WP(C).22920/2018, WP(C).22665/2018, WP(C).22120/2018, WP(C).21927/2018, WP(C).21316/2018, WP(C).20919/2018, WP(C).20918/2018, WP(C).19119/2018, WP(C).19118/2018, WP(C).19117/2018, WP(C).16119/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 19 WP(C).No. 23298 of 2018 AND CON. 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. 23461 of 2018 PETITIONER: BINU GOPAL, PROPRIETOR, FRESH CHICKEN CENTRE,ERAVIPEROOR, PIN- 689 542,PATHANAMTHITTA DISTRICT. BY ADVS.SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1 STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, THIRUVALLA- 689 101. 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA,THIRUVANANTHAPURAM- 695 002. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 002. 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 11.01.2019, ALONG WITH WP(C).23298/2018, WP(C).23864/2018, WP(C).23716/2018, WP(C).23663/2018, WP(C).23697/2018, WP(C).23264/2018, WP(C).23065/2018, WP(C).22919/2018, WP(C).22920/2018, WP(C).22665/2018, WP(C).22120/2018, WP(C).21927/2018, WP(C).21316/2018, WP(C).20919/2018, WP(C).20918/2018, WP(C).19119/2018, WP(C).19118/2018, WP(C).19117/2018, WP(C).16119/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 20 WP(C).No. 23298 of 2018 AND CON. 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. 23663 of 2018 PETITIONER: VEGA CONTRACTING NO.III/261 C, KARIKKATTUTHURUTHU,KOTHAD.P.O., PIN- 682 027,(REPRESENTED BY JOMOAN J.PANANGATT, MANAGING PARTNER) BY ADV. SRI.K.N.SREEKUMARAN RESPONDENTS: 1 COMMERCIAL TAX OFFICER, WORKS CONTRACT,STATE GOODS & SERVICE TAX DEPARTMENT,CLAS TOWERS, OLD RAILWAY STATION ROAD,ERNAKULAM, KOCHI- 682 018 2 COMMISSIONER OF STATE TAXES,TAX TOWER, KARAMANA, THIRUVANANTHAPURAM- 695 002 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM- 695 002 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 11.01.2019, ALONG WITH WP(C).23298/2018, WP(C).23864/2018, WP(C).23716/2018, WP(C).23697/2018, WP(C).23461/2018, WP(C).23264/2018, WP(C).23065/2018, WP(C).22919/2018, WP(C).22920/2018, WP(C).22665/2018, WP(C).22120/2018, WP(C).21927/2018, WP(C).21316/2018, WP(C).20919/2018, WP(C).20918/2018, WP(C).19119/2018, WP(C).19118/2018, WP(C).19117/2018, WP(C).16119/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 21 WP(C).No. 23298 of 2018 AND CON. 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. 23697 of 2018 PETITIONER: YASIR ALI M.V PROPRIETOR, M/S.HINA IMPEX, ALINCHUVADU, KIZHISSERI, MALAPPURAM DISTRICT-PIN-673641. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: 1 THE INTELLIGENCE OFFICER, SQUAD NO.1, DEPT. OF COMMERCIAL TAXES, MALAPPURAM. 2 THE COMMERCIAL TAX OFFICER, O/O THE COMMERCFIAL TAX OFFICER, MANJERI-676121. 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 & 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.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23298/2018, WP(C).23864/2018, WP(C).23716/2018, WP(C).23663/2018, WP(C).23461/2018, WP(C).23264/2018, WP(C).23065/2018, WP(C).22919/2018, WP(C).22920/2018, WP(C).22665/2018, WP(C).22120/2018, WP(C).21927/2018, WP(C).21316/2018, WP(C).20919/2018, WP(C).20918/2018, WP(C).19119/2018, WP(C).19118/2018, WP(C).19117/2018, WP(C).16119/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 22 WP(C).No. 23298 of 2018 AND CON. 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. 23716 of 2018 PETITIONER: M/S. PRABHA SPECIALITIES, NO.33/1784B2, MADATHIPARAMBIL BUILDING, PUTHIYA ROAD, VENNALA.P.O., COCHIN-682028 REPRESENTED BY MANAGING PARTNER, SRI.JITHESH VENUGOPALAN NAIR. BY ADVS. SRI.RAJESH NAMBIAR SRI.N.R.SAJ RESPONDENTS: 1 ASST. COMMISSIONER (WC), STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM, PIN-682031. 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. 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 11.01.2019, ALONG WITH WP(C).23298/2018, WP(C).23864/2018, WP(C).23663/2018, WP(C).23697/2018, WP(C).23461/2018, WP(C).23264/2018, WP(C).23065/2018, WP(C).22919/2018, WP(C).22920/2018, WP(C).22665/2018, WP(C).22120/2018, WP(C).21927/2018, WP(C).21316/2018, WP(C).20919/2018, WP(C).20918/2018, WP(C).19119/2018, WP(C).19118/2018, WP(C).19117/2018, WP(C).16119/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 23 WP(C).No. 23298 of 2018 AND CON. 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. 23864 of 2018 PETITIONER: SHAKKELA SALIM, AGED 52 YEARS, PROPRIETOR, M/S SIMI SUPER STORES',ENATHU P.O., ADOOR, PATHANAMTHITTA DISTRICT. BY ADV. SRI.BOBBY JOHN RESPONDENTS: 1 THE COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT, KERALA TAX TOWER, KILLIPPALAM, KARAMANA,THIRUVANANTHAPURAM-PIN-695002. 2 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURM-695001. 3 THE STATE TAX OFFICER, SECOND CIRCLE STATE GOODS AND SERVICE TAX DEPARTMENT, ADOOR, PIN: 691 526. 4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT(REVENUE)CENTRAL SECRETARIAT, NEW DELHI-110 001. 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23298/2018, WP(C).23716/2018, WP(C).23663/2018, WP(C).23697/2018, WP(C).23461/2018, WP(C).23264/2018, WP(C).23065/2018, WP(C).22919/2018, WP(C).22920/2018, WP(C).22665/2018, WP(C).22120/2018, WP(C).21927/2018, WP(C).21316/2018, WP(C).20919/2018, WP(C).20918/2018, WP(C).19119/2018, WP(C).19118/2018, WP(C).19117/2018, WP(C).16119/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 24 WP(C).No. 23298 of 2018 AND CON. CASES

JUDGMENT [ WP(C) 23298/2018,WP(C).16119/2018,WP(C).19117/2018 ,WP(C).19118/2018 ,WP(C).19119/2018,WP(C).20918/2018 ,WP(C).20919/2018 ,WP(C).21316/2018,WP(C).21927/2018 ,WP(C).22120/2018 ,WP(C).22665/2018,WP(C).22919/2018 ,WP(C).22920/2018 ,WP(C).23065/2018,WP(C).23264/2018 ,WP(C).23461/2018 ,WP(C).23663/2018,WP(C).23697/2018 ,WP(C).23716/2018 ,WP(C).23864/2018 ] 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) 23298/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 28.06.2018. EXHIBIT P2.OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 28.06.2018. APPENDIX OF WP(C) 16119/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1OF THE ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT-P2OF THE ORDER IN W.P(C) 11335/2018 OF THIS HONOURABLE COURT APPENDIX OF WP(C) 19117/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32072074233/2012-13 DATED 25.4.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE RODER IN W.P.(C) 11335/2018 OF THIS HON'BLE COURT DATED 4.4.2018. APPENDIX OF WP(C) 19118/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32072080329/2012-13 DATED 30/4/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE ORDER IN WPC 11335/2018 OF THIS HON'BLE COURT DATED 4/4/2018 APPENDIX OF WP(C) 19119/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE SHAW-CAUSE NOTICE ISSUED U/S.25(1) OF THE KVAT ACT FOR 2012-13 DATED 15.01.2018. EXHIBIT P2 AOF THE REPLY FIELD FOR 2012-13 DATED 31.01.2018. EXHIBIT P3 AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2012-13 DATED 25.05.2018. APPENDIX OF WP(C) 20918/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 15.05.2018. EXHIBIT P2. THIS HON'BLE COURT DATED 27.04.2018. APPENDIX OF WP(C) 20919/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 15.03.2018 EXHIBIT P1 (A). COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 15.03.2018 EXHIBIT P1 (B). COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 15.03.2018 EXHIBIT P2. COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT DATED 17.05.2018 EXHIBIT P2 (A). COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT DATED 17.05.2018 EXHIBIT P2 (B). COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT DATED 17.05.2018 EXHIBIT P3. COPY OF ORDER IN W.P.(C)NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2018 APPENDIX OF WP(C) 21316/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: THEOF SELECTION NOTICE DATED 08- 06-2015 ISSUED BY THE KERALA WATER AUTHORITY TO THE PETITIONER ALONG WITH VARIOUS TENDER AGREEMENTS DATED, 30-1-2017, 07-02-2017, 17-04-2017, 09-5-2017, 26-05- 2017 AND 19-06-2017 ALL ISSUED BY THE KERALA WATER AUTHORITY. EXHIBIT P2: THEOF VARIOUS FORM NO.IEE CERTIFICATES ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER DURING THE YEARS 2015, 2016 AND 2017 AND DETAILS OF THE FORM IB DETAILS GIVEN IN THE COMMERCIAL TAX WEB SITES. EXHIBIT P3: THEOF THE FORM 20F CERTIFICATES DATED 28-3-2016, 13-4-2016 AND ANOTHER FORM 20F CERTIFICATE DATED 13-4-2016 ALL ISSUED BY KERALA WATER AUTHORITY TO THE PETITIONER. EXHIBIT P4: THEOF THE THREE SEPARATE NOTICES ISSUED UNDER RULE 11 (3) OF THE KERALA VALUE ADDED TAX RULE 2005 ALL ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER FOR THE YEARS 2015-2016 DATED 21-12-2017, 2016-2017 DATED 22-12-2017. EXHIBIT P5: THEOF THE REPLY DATED 06-01-2018 AND 20-1-2018 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT. EXHIBIT P6: THEOF THE ORDER NO.32011388482/2015-16 DATED 20-02-2018 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER. EXHIBIT P6A: THEOF THE ORDER NO.32011388482/2016-17 DATED 20-02-2018 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER. EXHIBIT P6B: THEOF THE ORDER NO.32011388482/2017-18 DATED 20.02.2018 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER.

EXHIBIT P7:OF THE JUDGMENT IN W.P(C)NO.36210 OF 2010 DATED 21-10-2014. APPENDIX OF WP(C) 21927/2018 PETITIONER'S/S EXHIBITS: EXHIBITP1OF THE ASSESSMENT ORDER NO.32150630801 /2013-14 DATED 4-1-2018 EXHIBIT P2OF THE ASSESSMENT ORDER NO.32150630801/2014-15 DATED 4-1-2018 APPENDIX OF WP(C) 22120/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE REVISED ASSESSMENT ORDER DT. 7-6-2018 PASSED BY THE FIRST RESPONDENT U/S.25(1) OF THE ACT.

APPENDIX OF WP(C) 22665/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32150736314/2015-16 DATED 29.05.2018 FOR THE YEAR 2015-16 U/S. 25(1) OF KVAT ACT 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.SO 2986 (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.11335 DATED 04.04.2018. APPENDIX OF WP(C) 22919/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 26.05.2018. EXHIBIT P1(A). COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 26.05.2018. EXHIBIT P1(B). COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 25.05.2018. EXHIBIT P1(C). COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 26.05.2018. EXHIBIT P1(D). COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 26.05.2018. EXHIBIT P2. THIS HON'BLE COURT DATED 27.04.2018. APPENDIX OF WP(C) 22920/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE ASSESSMENT NOTICE NO.32151231281/2014-15 DATED 13/6/2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO. 11335/2018 DATED 4/4/2018. APPENDIX OF WP(C) 23065/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO. 32021425405/2014-2015 ISSUED BY THE ASSISTANT COMMISSIONER (ASSMT.), SPECIAL CIRCLE KOTTARAKARA DATED 07.06.2018. EXHIBIT P2 PHOTOSTAT COPY OF THE ORDER NO. NO.32021425405/2014-2015 ISSUED BY THE ASSISTANT COMMISSIONER (ASSMT.), SPECIAL CIRCLE KOTTARAKARA DATED 11.06.2018. APPENDIX OF WP(C) 23264/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 20.06.2018. EXHIBIT P2 COPY OF ORDER IN W.P[C]NO.14383/18 OF THIS HON'BLE COURT DATED 27.04.2018. APPENDIX OF WP(C) 23461/2018 PETITIONER'S/S EXHIBITS: EXHIBTP1OF THE ASSESSMENT ORDER NO.A- 1150/2014-15 DATED 28-5-2018 ISSUED BY THE 1ST RESPONDENT APPENDIX OF WP(C) 23663/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32072030054/2012-13 DATED 30.6.2018 ISSUED BY THE 1ST RESPONDENT APPENDIX OF WP(C) 23697/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.VCR 70/17-18 DATED 25-05-2017 FOR THE YEAR 2017-18 U/S.47(2) OF KVAT ACT ISSUED BY THE INTELLIGENCE INSPECTOR, MAHE TO THE PETITIONER. EXHIBIT P2OF THE PENALTY ORDER NO. OR 42/2017 -18 DATED 20/09/2017 FOR THE YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P3OF THE CONSTITUTIONAL (101ST AMENNDMENT) ACT 2016. EXHIBIT P4 TRUE COP OF THE UNION LIST (LIST-I) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P5OF THE STATE LIST (LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P6OF THE NOTIFICATION NO:SO 2986 (E)DATED 16.09.2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P7OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN W.P.(C) NO.11335/2018 DATED 04.04.2018. APPENDIX OF WP(C) 23716/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 21/03/2018 FOR THE YEAR 2010-11 EXHIBIT P2OF THE INTERIM ORDER DATED 19/12/2016 IN W.P.(C)40281/2016 EXHIBIT P3OF THE INTERIM ORDER DATED 04/04/2018 IN W.P.(C)11335/2018. EXHIBIT P4OF THE INTERIM ORDER DATED 12/04/2018 IN W.P(C).13136/2018. APPENDIX OF WP(C) 23864/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR THE YEAR 2011-12, DATED 9/4/2018 PASSED BY THE THIRD RESPONDENT. EXHIBIT P2OF THE INTERIM ORDER DATED 4/4/2018, PASSED BY THIS HON'BLE COURT IN WPC NO. 11335 OF 2018. EXHIBIT P2AOF THE INTERIM ORDER DATED 6/7/2018, PASSED BY THIS HON'BLE COURT IN WPC NO. 22676 OF 2018.

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