BharatTaxGST

M/S.A.C.K Sons Rocks Processing Unit vs. The State Tax Officer

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WP(C)/20138/2018HC KeralaGSTCNR KLHC01051725201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU62 pages

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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. 20138 of 2018 PETITIONER/S: M/S.A.C.K SONS ROCKS PROCESSING UNIT VETTILAPPARA, CHALAKUDY, THRISSUR,REPRESENTED BY ITS PROPRIETOR, A.K.CHANDRABOSE. BY ADVS. SRI.SAIJO HASSAN SMT.P.PARVATHY SMT.S.LEKHA SMT.SURYA P SHAJI SRI.BENOJ C AUGUSTIN SRI.G.RAJESH (DIWAN) SRI.P.K.ANTONY SRI.RAFEEK. V.K. SRI.U.M.HASSAN SRI.VISHNU BHUVANENDRAN RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT, CHALAKUDY. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,THIRUVANANTHAPURAM-695 001. W.P.(C) No.20138/2018 & Conn. Cases -2- 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).13136/2018, WP(C).15732/2018, WP(C).15734/2018, WP(C).15735/2018, WP(C).15740/2018, WP(C).15747/2018, WP(C).15748/2018, WP(C).15750/2018, WP(C).16332/2018, WP(C).16547/2018, WP(C).16747/2018, WP(C).16749/2018, WP(C).17346/2018, WP(C).18150/2018, WP(C).18740/2018, WP(C).18938/2018, WP(C).18940/2018, WP(C).19338/2018, WP(C).19539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20138/2018 & Conn. Cases -3- 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. 13136 of 2018 PETITIONER/S: OZONE SYSTEMS YMCA LANE,KOTTAYAM,REPRESENTED BY IT'S PROPRIETOR SRI.SHIJO K.THOMAS. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.SUSHANTH.J. RESPONDENT/S: 1 THE STATE TAX OFFICER SGST DEPARTMENT TAX COMPLEX,KOTTAYAM-686001. 2 THE ASSISTANT COMMISSIONER OF STATE TAXESS.G.S.T.DEPARTMENT CIVIL STATION,KOTTAYAM-686002. 3 THE COMMISSIONER OF STATE TAXES TAX TOWER KILLIPPALAM,KARAMANA.P.O W.P.(C) No.20138/2018 & Conn. Cases -4- 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).20138/2018, WP(C).15748/2018, WP(C).15750/2018, WP(C).16547/2018, WP(C).16747/2018, WP(C).16749/2018, WP(C).17346/2018, WP(C).18150/2018, WP(C).15735/2018, WP(C).15740/2018, WP(C).16332/2018, WP(C).15747/2018, WP(C).15732/2018, WP(C).15734/2018, WP(C).18740/2018, WP(C).18938/2018, WP(C).18940/2018, WP(C).19338/2018, WP(C).19539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20138/2018 & Conn. Cases -5- 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. 15732 of 2018 PETITIONER/S: M/S.PALATHARA FASHION JEWELLERY PATHANAMTHITTA, REPRESENTED BY ITS MANAGING PARTNER P.C.JOSEPH. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT,PATHANAMTHITTA-689 645. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. W.P.(C) No.20138/2018 & Conn. Cases -6- 4 CENTRAL BOARD OF EXCISE AND 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).20138/2018, WP(C).15748/2018, WP(C).15750/2018, WP(C).16547/2018, WP(C).16747/2018, WP(C).16749/2018, WP(C).17346/2018, WP(C).18150/2018, WP(C).15735/2018, WP(C).15740/2018, WP(C).16332/2018, WP(C).15747/2018, WP(C).13136/2018, WP(C).15734/2018, WP(C).18740/2018, WP(C).18938/2018, WP(C).18940/2018, WP(C).19338/2018, WP(C).19539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20138/2018 & Conn. Cases -7- 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. 15734 of 2018 PETITIONER/S: A. ALIYARKUNJU M/S. MARGIN FREE MARKET, PP NO.6/1024,AAK BUILDING, POTHENCODE, THIRUVANANTHAPURAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER FIRST CIRCLE, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. W.P.(C) No.20138/2018 & Conn. Cases -8- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINSITRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. BY ADVS. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS 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).20138/2018, WP(C).15748/2018, WP(C).15750/2018, WP(C).16547/2018, WP(C).16747/2018, WP(C).16749/2018, WP(C).17346/2018, WP(C).18150/2018, WP(C).15735/2018, WP(C).15740/2018, WP(C).16332/2018, WP(C).15747/2018, WP(C).13136/2018, WP(C).15732/2018, WP(C).18740/2018, WP(C).18938/2018, WP(C).18940/2018, WP(C).19338/2018, WP(C).19539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20138/2018 & Conn. Cases -9- 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. 15735 of 2018 PETITIONER/S: M/S. MARBLES AND MINERALS CHENGALOOR, THRISSUR DISTRICT, REPRESENTED BY SUMI COLINS, PARTNER. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, IRINJALAKUDA 680 121. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIATE, THIRUVANANTHAPURAM 695 001. W.P.(C) No.20138/2018 & Conn. Cases -10- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 9001. 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).20138/2018, WP(C).15748/2018, WP(C).15750/2018, WP(C).16547/2018, WP(C).16747/2018, WP(C).16749/2018, WP(C).17346/2018, WP(C).18150/2018, WP(C).15740/2018, WP(C).16332/2018, WP(C).15747/2018, WP(C).13136/2018, WP(C).15732/2018, WP(C).15734/2018, WP(C).18740/2018, WP(C).18938/2018, WP(C).18940/2018, WP(C).19338/2018, WP(C).19539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20138/2018 & Conn. Cases -11- 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. 15740 of 2018 PETITIONER/S: P.N. NANDAKUMAR AGED 65 YEARS, PROPRIETOR, M/S. N K TRADERS, CHALAKKAL, KUTTAMASSERY P O, ALUVA BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE, ALUVA, ERNAKULAM 683 501. 2 THE COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P O, THIRUVANANTAHPURAM 695 001 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTAHPURAM 695001 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110001. W.P.(C) No.20138/2018 & Conn. Cases -12- 5 INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, TAX COMPLEX, MATTANCHERRY, COCHIN - 02. BY ADV. SMT.A.SREEKALA SC CENTRAL BOARD OF EXCISE AMP CUSTOMS 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).20138/2018, WP(C).15748/2018, WP(C).15750/2018, WP(C).16547/2018, WP(C).16747/2018, WP(C).16749/2018, WP(C).17346/2018, WP(C).18150/2018, WP(C).15735/2018, WP(C).16332/2018, WP(C).15747/2018, WP(C).13136/2018, WP(C).15732/2018, WP(C).15734/2018, WP(C).18740/2018, WP(C).18938/2018, WP(C).18940/2018, WP(C).19338/2018, WP(C).19539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20138/2018 & Conn. Cases -13- 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. 15747 of 2018 PETITIONER/S: V.M. HAMSA PROPRIETOR, M/S.V.M.STORES, CHELAKKARA,THRISSUR DISTRICT. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE STATE TAX OFFICER-I STATE GOODS AND SERVICE TAX DEPARTMENT,WADAKKANCHERY, THRISSUR DISTRICT - 680 582. 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. W.P.(C) No.20138/2018 & Conn. Cases -14- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. BY ADVS. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS 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).20138/2018, WP(C).15748/2018, WP(C).15750/2018, WP(C).16547/2018, WP(C).16747/2018, WP(C).16749/2018, WP(C).17346/2018, WP(C).18150/2018, WP(C).15735/2018, WP(C).15740/2018, WP(C).16332/2018, WP(C).13136/2018, WP(C).15732/2018, WP(C).15734/2018, WP(C).18740/2018, WP(C).18938/2018, WP(C).18940/2018, WP(C).19338/2018, WP(C).19539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20138/2018 & Conn. Cases -15- 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. 15748 of 2018 PETITIONER/S: C A ANISH AGED 29 YEARS PROPRIETOR, M/S. ALKHAS SUPER MARKET, CHAKKARAPARAMBU, KOCHI. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 COMMERCIAL TAX OFFICER 2ND CIRCLE, KALAMASSERY AT CIVIL STATION, KAKKANAD 682 030. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM 695 001. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THRIUVANANTHAPURAM 695 001. W.P.(C) No.20138/2018 & Conn. Cases -16- 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001. 5 INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, CIVIL STATION, KAKKANAD 682 030. BY ADVS. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS 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).20138/2018, WP(C).15750/2018, WP(C).16547/2018, WP(C).16747/2018, WP(C).16749/2018, WP(C).17346/2018, WP(C).18150/2018, WP(C).15735/2018, WP(C).15740/2018, WP(C).16332/2018, WP(C).15747/2018, WP(C).13136/2018, WP(C).15732/2018, WP(C).15734/2018, WP(C).18740/2018, WP(C).18938/2018, WP(C).18940/2018, WP(C).19338/2018, WP(C).19539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20138/2018 & Conn. Cases -17- 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. 15750 of 2018 PETITIONER/S: M/S. SANA TRADERS CHELERIMUKU, P.O.CHELERI, KANNUR DISTRICT,- REPRESENTED BY SHRI NOORUDHEEN P.K.T., PROPRIETOR. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN SMT.VANDANA MENON SRI.V.P.NARAYANAN RESPONDENT/S: 1 THE STATE TAX OFFICER (IB) SGST DEPARTMENT, KANNUR - 673 001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM - 695 002. 3 THE STATE OF KERALA - REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001. W.P.(C) No.20138/2018 & Conn. Cases -18- 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).20138/2018, WP(C).15748/2018, WP(C).16547/2018, WP(C).16747/2018, WP(C).16749/2018, WP(C).17346/2018, WP(C).18150/2018, WP(C).15735/2018, WP(C).15740/2018, WP(C).16332/2018, WP(C).15747/2018, WP(C).13136/2018, WP(C).15732/2018, WP(C).15734/2018, WP(C).18740/2018, WP(C).18938/2018, WP(C).18940/2018, WP(C).19338/2018, WP(C).19539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20138/2018 & Conn. Cases -19- 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. 16332 of 2018 PETITIONER/S: K.V.MOHANAN CONTRACTOR, II/583A, KUZHIYAMVELIL HOUSE,OKKAL P.O., KALADY - 683550. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 STATE TAX OFFICER (WORKS CONTRACT) SGST DEPARTMENT, TAX COMPLEX,MATTANCHERRY, KOCHI-01. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KANNUR P.O., THIRUVANANTHAPURAM - 695001. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695001. W.P.(C) No.20138/2018 & Conn. Cases -20- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110001. 5 INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, MINI CIVIL STATION,MUVATTUPUZHA- 686661. BY ADVS. SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS 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).20138/2018, WP(C).15748/2018, WP(C).15750/2018, WP(C).16547/2018, WP(C).16747/2018, WP(C).16749/2018, WP(C).17346/2018, WP(C).18150/2018, WP(C).15735/2018, WP(C).15740/2018, WP(C).15747/2018, WP(C).13136/2018, WP(C).15732/2018, WP(C).15734/2018, WP(C).18740/2018, WP(C).18938/2018, WP(C).18940/2018, WP(C).19338/2018, WP(C).19539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20138/2018 & Conn. Cases -21- 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. 16547 of 2018 PETITIONER/S: M/S. M.R.CONSTRUCTION COMPANY DOOR NO.5/153, BABU DRIVER ROAD, SURYANELLI P.O., PIN- 685615,REPRESENTED BY ITS PROPRIETOR MOHAMMED RAFI. BY ADV. SRI.P.M.POULOSE RESPONDENT/S: 1 THE STATE TAX OFFICER (INTELLIGENCE) SQUAD NO.III, IDUKKI AT DEVIKULAM-685613. 2 THE STATE TAX OFFICER WC LT KATTAPPANA-685508. 3 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002. 4 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695002. W.P.(C) No.20138/2018 & Conn. Cases -22- 5 CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 6 UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 7 THE DEPUTY COMMISSIONER OF STATE TAX INT. STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695002. 8 THE ASSISTANT COMMISSIONER OF STATE TAX INT. STATE GOODS AND SERVICE TAX DEPARTMENT, IDUKKI AT NEDUMKANDAM-685553. BY ADVS. GOVERNMENT PLEADER SMT.H.SUBHALEKSHMI, CGC ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20138/2018, WP(C).15748/2018, WP(C).15750/2018, WP(C).16747/2018, WP(C).16749/2018, WP(C).17346/2018, WP(C).18150/2018, WP(C).15735/2018, WP(C).15740/2018, WP(C).16332/2018, WP(C).15747/2018, WP(C).13136/2018, WP(C).15732/2018, WP(C).15734/2018, WP(C).18740/2018, WP(C).18938/2018, WP(C).18940/2018, WP(C).19338/2018, WP(C).19539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20138/2018 & Conn. Cases -23- 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. 16747 of 2018 PETITIONER/S: K.RAJAN PROPRIETOR, M/S. ANU CONSTRUCTION,ULLOOR, THIRUVANANTHAPURAM. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.B.PRABHAKARAN RESPONDENT/S: 1 STATE TAX OFFICER (WORKS CONTRACT) SGST DEPARTMENT, TAX TOWER,KARAMANA P.O., THIRUVANANTHAPURAM-695002. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM-695001. W.P.(C) No.20138/2018 & Conn. Cases -24- 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. 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).20138/2018, WP(C).15748/2018, WP(C).15750/2018, WP(C).16547/2018, WP(C).16749/2018, WP(C).17346/2018, WP(C).18150/2018, WP(C).15735/2018, WP(C).15740/2018, WP(C).16332/2018, WP(C).15747/2018, WP(C).13136/2018, WP(C).15732/2018, WP(C).15734/2018, WP(C).18740/2018, WP(C).18938/2018, WP(C).18940/2018, WP(C).19338/2018, WP(C).19539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20138/2018 & Conn. Cases -25- 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. 16749 of 2018 PETITIONER/S: M/S.ADITHYA PAINT SHORE ADITHYA ENCLAVE, OPPOSITE MERCY COLLEGE,PALLIPURAM P.O., PALAKKAD,REPRESENTED BY ITS MANAGING PARTNER,G. MOHANDAS. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE STATE TAX OFFICER FIRST CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT,KERALA, PALAKKAD-678 001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM-695 002. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. W.P.(C) No.20138/2018 & Conn. Cases -26- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS 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).20138/2018, WP(C).15748/2018, WP(C).15750/2018, WP(C).16547/2018, WP(C).16747/2018, WP(C).17346/2018, WP(C).18150/2018, WP(C).15735/2018, WP(C).15740/2018, WP(C).16332/2018, WP(C).15747/2018, WP(C).13136/2018, WP(C).15732/2018, WP(C).15734/2018, WP(C).18740/2018, WP(C).18938/2018, WP(C).18940/2018, WP(C).19338/2018, WP(C).19539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20138/2018 & Conn. Cases -27- 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. 17346 of 2018 PETITIONER/S: K.P.NOUSHADALI M/S. NEW COFFEE WORKS, VYAPARA BHAVAN COMPLEX, PATTAMBI. BY ADVS. SMT.S.K.DEVI SMT.P.K.MAYA DEVI RESPONDENT/S: 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. W.P.(C) No.20138/2018 & Conn. Cases -28- BY ADVS. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS 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).20138/2018, WP(C).15748/2018, WP(C).15750/2018, WP(C).16547/2018, WP(C).16747/2018, WP(C).16749/2018, WP(C).18150/2018, WP(C).15735/2018, WP(C).15740/2018, WP(C).16332/2018, WP(C).15747/2018, WP(C).13136/2018, WP(C).15732/2018, WP(C).15734/2018, WP(C).18740/2018, WP(C).18938/2018, WP(C).18940/2018, WP(C).19338/2018, WP(C).19539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20138/2018 & Conn. Cases -29- 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. 18150 of 2018 PETITIONER/S: M/S.VASANTHAM WEDDING CASTLE NEAR K.S.R.T.C., PERINTHALMANNA, REPRESENTED BY ITS MANAGING PARTNER, ABDUL BARI.V. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER-2 STATE GOODS & SERVICES TAX DEPARTMENT,PERINTHALMANNA-679322. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. W.P.(C) No.20138/2018 & Conn. Cases -30- 3 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-1109001. 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).20138/2018, WP(C).15748/2018, WP(C).15750/2018, WP(C).16547/2018, WP(C).16747/2018, WP(C).16749/2018, WP(C).17346/2018, WP(C).15735/2018, WP(C).15740/2018, WP(C).16332/2018, WP(C).15747/2018, WP(C).13136/2018, WP(C).15732/2018, WP(C).15734/2018, WP(C).18740/2018, WP(C).18938/2018, WP(C).18940/2018, WP(C).19338/2018, WP(C).19539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20138/2018 & Conn. Cases -31- 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. 18740 of 2018 PETITIONER/S: VINOD V. AGED 37 YEARS PROPRIETOR, LABOURER'S SAND PARK,TKMM COLLEGE JUNCTION, NANGIARKULANGARA, ALAPPUZHA DISTRICT. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE STATE TAX OFFICER SQUAD NO.2, STATE GOODS AND SERVICES TAX DEPARTMENT(KERALA), ALAPPUZHA AT CHENGANNUR, ALAPPUZHA DISTRICT,PIN- 689 121. 2 THE STATE OF KERALA REP. BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM- 695 001. W.P.(C) No.20138/2018 & Conn. Cases -32- 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., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20138/2018, WP(C).15748/2018, WP(C).15750/2018, WP(C).16547/2018, WP(C).16747/2018, WP(C).16749/2018, WP(C).17346/2018, WP(C).18150/2018, WP(C).15735/2018, WP(C).15740/2018, WP(C).16332/2018, WP(C).15747/2018, WP(C).13136/2018, WP(C).15732/2018, WP(C).15734/2018, WP(C).18938/2018, WP(C).18940/2018, WP(C).19338/2018, WP(C).19539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20138/2018 & Conn. Cases -33- 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. 18938 of 2018 PETITIONER/S: K.V.RAJAN AGED 55 YEARS PROPRIETOR, M/S. HARISREE TRADING COMPANY, THODUPUZHA. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE STATE TAX OFFICER KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, IST CIRCLE, THODUPUZHA 685 584. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001. W.P.(C) No.20138/2018 & Conn. Cases -34- 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., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20138/2018, WP(C).15748/2018, WP(C).15750/2018, WP(C).16547/2018, WP(C).16747/2018, WP(C).16749/2018, WP(C).17346/2018, WP(C).18150/2018, WP(C).15735/2018, WP(C).15740/2018, WP(C).16332/2018, WP(C).15747/2018, WP(C).13136/2018, WP(C).15732/2018, WP(C).15734/2018, WP(C).18740/2018, WP(C).18940/2018, WP(C).19338/2018, WP(C).19539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20138/2018 & Conn. Cases -35- 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. 18940 of 2018 PETITIONER/S: SRI. SUDHARSAN R. PROPRIETOR, M/S. KUTHAMPULLY KHADI BHAVAN,KUTHAMPULLY, THRISSUR DIST - 680 594. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR) RESPONDENT/S: 1 THE STATE TAX OFFICER SGST DEPARTMENT, WADAKKANCHERRY - 680 582. 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. W.P.(C) No.20138/2018 & Conn. Cases -36- 4 THE CENTRAL BOAD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. BY ADVS. SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS 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).20138/2018, WP(C).15748/2018, WP(C).15750/2018, WP(C).16547/2018, WP(C).16747/2018, WP(C).16749/2018, WP(C).17346/2018, WP(C).18150/2018, WP(C).15735/2018, WP(C).15740/2018, WP(C).16332/2018, WP(C).15747/2018, WP(C).13136/2018, WP(C).15732/2018, WP(C).15734/2018, WP(C).18740/2018, WP(C).18938/2018, WP(C).19338/2018, WP(C).19539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20138/2018 & Conn. Cases -37- 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. 19338 of 2018 PETITIONER/S: ST. MARYS HOLLOW BRICKS MANARCADU, KOTTAYAM-686 019,REPRESENTED BY ITS PROPRIETOR, SRI.SAM K.PAUL. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA RESPONDENT/S: 1 INTELLIGENCE OFFICER [IB] SGST DEPARTMENT, KOTTAYAM-686 002. 2 THE STATE TAX OFFICER SECOND CIRCLE, SGST DEPARTMENT, TAX COMPLEX,NAGAMPADAM, KOTTAYAM-686 001. 3 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA,THIRUVANANTHAPURAM-695 002 4 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695 002. W.P.(C) No.20138/2018 & Conn. Cases -38- 5 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI-110 001. 6 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,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., 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).20138/2018, WP(C).15748/2018, WP(C).15750/2018, WP(C).16547/2018, WP(C).16747/2018, WP(C).16749/2018, WP(C).17346/2018, WP(C).18150/2018, WP(C).15735/2018, WP(C).15740/2018, WP(C).16332/2018, WP(C).15747/2018, WP(C).13136/2018, WP(C).15732/2018, WP(C).15734/2018, WP(C).18740/2018, WP(C).18938/2018, WP(C).18940/2018, WP(C).19539/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20138/2018 & Conn. Cases -39- 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. 19539 of 2018 PETITIONER/S: ST. GEORGE MOTORS NATTAKAM,KOTTAYAM,REPRESENTED BY ITS MANAGING PARTNER CHERIAN GEORGE. BY ADVS. SRI.ANIL D. NAIR KUM.MEKHALA M.BENNY SRI.ACHYUT K PADMARAJ SRI.R.SREEJITH RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES KVAT SPECIAL CIRCLE,KOTTAYAM-686001. 2 THE ASSISTANT COMMISSIONER THE STATE GOODS & SERVICE TAX DEPARTMENT,KOTTAYAM- 686001. 3 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM-695001. W.P.(C) No.20138/2018 & Conn. Cases -40- 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).20138/2018, WP(C).15748/2018, WP(C).15750/2018, WP(C).16547/2018, WP(C).16747/2018, WP(C).16749/2018, WP(C).17346/2018, WP(C).18150/2018, WP(C).15735/2018, WP(C).15740/2018, WP(C).16332/2018, WP(C).15747/2018, WP(C).13136/2018, WP(C).15732/2018, WP(C).15734/2018, WP(C).18740/2018, WP(C).18938/2018, WP(C).18940/2018, WP(C).19338/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20138/2018 & Conn. Cases -41-

J U D G M E N T [ WP(C) 20138/2018 ,WP(C).13136/2018 ,WP(C).15732/2018 ,WP(C).15734/2018 ,WP(C).15735/2018 ,WP(C).15740/2018 ,WP(C).15747/2018 ,WP(C).15748/2018 ,WP(C).15750/2018 ,WP(C).16332/2018 ,WP(C).16547/2018 ,WP(C).16747/2018 ,WP(C).16749/2018 ,WP(C).17346/2018 ,WP(C).18150/2018 ,WP(C).18740/2018 ,WP(C).18938/2018 ,WP(C).18940/2018 ,WP(C).19338/2018 ,WP(C).19539/2018 ] 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 JJJ -42- APPENDIX OF WP(C) 20138/2018 PETITIONER'S/S EXHIBITS: EXT.P1: THEOF THE ORDER DATED 23.03.2018 DEMANDING PAYMENT OF RS.5,93,880/- FOR THE YEAR 2009-10 PASSED BY THE 1ST RESPONDENT. EXT.P2: THEOF THE ORDER DATED 21.04.2018 DEMANDING PAYMENT OF RS.5,97,920/- FOR THE YEAR 2010-11 PASSED BY THE 1ST RESPONDENT. EXT.P3: THEOF THE ORDER DATED 21.04.2018 DEMANDING PAYMENT OF RS.5,59,136/- FOR THE YEAR 2011-11 PASSED BY THE 1ST RESPONDENT. EXT.P4: THEOF THE ORDER DATED 21.04.2018 DEMANDING PAYMENT OF RS.5,79,600/- FOR THE YEAR 2012-13 PASSED BY THE 1ST RESPONDENT. EXT.P5: THEOF THE ORDER DATED 21.04.2018 DEMANDING PAYMENT OF RS.4,02,300/- FOR THE YEAR 2013-14 PASSED BY THE 1ST RESPONDENT.

-43- APPENDIX OF WP(C) 13136/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: AOF THE PRE-ASSESSMENT NOTICE ISSUED FOR 2015-16 DATED:24-11-2017 EXHIBIT P2: AOF THE REPLY FILED AGAINST EXT.P.1 DATED:22.12.2017 EXHIBIT P3: AOF THE ASSESSMENT ORDER PASSED FOR 2015-16 DATED:25-01-2018 EXHIBIT P4: AOF THE CONSTITUTIONAL (101ST AMENDMENT)ACT 2016 EXHIBIT P5: AOF THE UNION LIST (LIST 1)TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA EXHIBIT P6: AOF THE STATE LIST (LIST 11)TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA EXHIBIT P7: AOF THE NOTIFICATION NO. SO 2986 (E)DATED:16-09-2016 ISSUED BY THE DEPARTMENT OF REVENUE,GOVERNMENT OF INDIA.

-44- APPENDIX OF WP(C) 15732/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE IST RESPONDENT FOR THE YEAR 2013-14 DATED 10.4.2018. EXHIBIT P1(A): COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE IST RESPONDENT FOR THE YEAR 2014-15 DATED 10.4.2018. EXHIBIT P2:

COURT DATED 4.4.2018. -45- APPENDIX OF WP(C) 15734/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-16 DATED 11.4.2018 EXHIBIT P1(A): COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE IST RESPONDENT FOR THE YEARS 2012-13 DATED 11.4.2018. EXHIBIT P1(B): COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 2ND RESPONDENT FOR THE YEARS 2013-14 DATED 11.4.2018. EXHIBIT P1(C): COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE IST RESPONDENT FOR THE YEARS 2014-15 DATED 11.4.2018. EXHIBIT P1(D): COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 2ND RESPONDENT FOR THE YEARS 2015-16 DATED 11.4.2018. EXHIBIT P1(E): COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 2ND RESPONDENT FOR THE YEARS 2016-17 DATED 11.4.2018. EXHIBIT P2:

COURT DATED 4.4.2018. -46- APPENDIX OF WP(C) 15735/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2011-12 DATED 31.01.2018. EXHIBIT P1[A]. COPY OF ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2012-13, DATED 31.01.2018. EXHIBIT P1[B]. COPY OF ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2013-14 DATED 31.01.2018. EXHIBIT P2. COPY OF ORDER IN WPC 11335/18 OF THIS HONOURABLE COURT DATED 04.04.2018. -47- APPENDIX OF WP(C) 15740/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE ASSESSMENT ORDER NO.32150709843/2014-15 DATED 30.11.2017 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2.OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO,11335/2018 DATED 04.04.2018 EXHIBIT P3.OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 5TH RESPONDENT DEMANDING THE PAYMENT OF THE ASSESSED TAX IN EXHIBIT P1 ASSESSMENT FOR THE YEAR 2014-15 DATED 27.03.2018 -48- APPENDIX OF WP(C) 15747/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1:OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 31.03.2018. EXHIBIT-P2:OF THE INTERIM ORDER IN W.P.(C) NO.13930/2018 DATED 13.04.2018. EXHIBIT-P3:OF THE DEMAN NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 31.3.2018. -49- APPENDIX OF WP(C) 15748/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF THE ASSESSMENT ORDER NO.32071322441/16- 17 DATED 19.10.2017 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P1[A]. COPY OF THE ASSESSMENT ORDER NO. 32071322441/04- 2017 DATED 19.10.2017 ISSUED BY THE IST RESPONDENT FOR THE MONTH OF APRIL, 2017. EXHIBIT P1[B]. COPY OF THE ASSESSMENT ORDER NO. 32071322441/05- 2017 DATED 19.10.2017 ISSUED BY THE IST RESPONDENT FOR THE MONTH OF MAY, 2017. EXHIBIT P1[C]. COPY OF THE ASSESSMENT ORDER NO. 32071322441/06- 2017 DATED 19.10.2017 ISSUED BY THE IST RESPONDENT FOR THE MONTH OF JUNE, 2017. EXHIBIT P2. COPY OF THE INTERIM ORDER PASSED BY THIS HONOURABLE COURT IN WPC 11335/2018 DATED 04.04.2018. EXHIBIT P3. COPY OF THE R.R NOTICE NO.A5-1911/18 DATED 04.05.18 ISSUED BY THE 5TH RESPONDENT DEMANDING THE PAYMENT OF THE ASSESSED TAX IN EXHIBIT P1 ORDER. EXHIBIT P3[A]. COPY OF THE R.R NOTICE NO.A5-1912/18 DATED 04.05.18 ISSUED BY THE 5TH RESPONDENT DEMANDING THE PAYMENT OF THE ASSESSED TAX IN EXHIBIT P1[A] ORDER. EXHIBIT P3[B]. COPY OF THE R.R NOTICE NO.A5-1913/18 DATED 04.05.18 ISSUED BY THE 5TH RESPONDENT DEMANDING THE PAYMENT OF THE ASSESSED TAX IN EXHIBIT P1[B] ORDER.

-50- EXHIBIT P3[C]. COPY OF THE R.R NOTICE NO.A5-1914/18 DATED 04.05.18 ISSUED BY THE 5TH RESPONDENT DEMANDING THE PAYMENT OF THE ASSESSED TAX IN EXHIBIT P1[C] ORDER.

-51- APPENDIX OF WP(C) 15750/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1:OF THE REPLY DATED 8.8.2016 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT-P2:OF PENALTY ORDER NO.IB-K(A) 56/2017-18 DATED 28.3.2018 ALONG WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT. EXHIBIT-P3:OF THE INTERIM ORDER DATED 4.4.2018 IN W.P.(C) NO.11338/2018 OF THIS HON'BLE COURT IN THE CASE OF M/S.SHEEN GOLDEN JEWELS (INDIA) PVT.LTD.

-52- APPENDIX OF WP(C) 16332/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1:OF THE ASSESSMENT ORDER NO.32151086649/2014-15 DATED 27.02.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT-P2:OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.11335/2018 DATED 04.04.2018. EXHIBIT-P3:OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 5TH RESPONDENT DEMANDING THE PAYMENT OF THE ASSESSED TAX IN EXHIBIT-P1 ORDER DATED 09.05.2018. -53- APPENDIX OF WP(C) 16547/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO.CR 5/17-18 DATED 20.3.2018 ISSUED BY 1ST RESPONDENT. EXHIBIT P2OF THE DEMAND NOTICE DATED 20.03.2018 ISSUED BY 1ST RESPONDENT. EXHIBIT P3OF THE ORDER NO.CR 6/17-18 DATED 20.3.2018 ISSUED BY 1ST RESPONDENT. EXHIBIT P4OF THE DEMAND NOTICE DATED 20.03.2018 ISSUED BY 1ST RESPONDENT. EXHIBIT P5OF THE ORDER DATED 4.4.2018 IN W.P.(C) NO.11332/2018. EXHIBIT P6OF THE ORDER DATED 12.4.2018 IN W.P.(C) NO.13136/2018. EXHIBIT P7OF THE ORDER DATED 24.4.2018 IN W.P.(C) NO.14276/2018. -54- APPENDIX OF WP(C) 16747/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32011355902/2010-11 DATED 15-03-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11. EXHIBIT P1(A)OF THE ASSESSMENT ORDER NO. 32011355902/2011-12 DATED 15-03-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO. 11335/2018 DATED 04.04.2018. -55- APPENDIX OF WP(C) 16749/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 26.03.2018. EXHIBIT P2OF THE INTERIM ORDER IN WPC NO. 13930/2018 DATED 13.04.2018 EXHIBIT P3OF THE DEMAND NOTICE IN FORM NO. 12 ISSUED BY 1ST RESPONDENT DATED 26.03.2018. -56- APPENDIX OF WP(C) 17346/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER NO.32091111595/2012-13 DATED 14.05.2018. -57- APPENDIX OF WP(C) 18150/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P2 COPY OF ORDER IN WPC NO. 11335/18 OF THIS HON'BLE COURT.

-58- APPENDIX OF WP(C) 18740/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 31.01.2018 ISSUED BY THE 1ST RESPONDENT U/S.67(1) FOR THE YEAR 2014-2015. EXHIBIT P1(A) COPY OF ORDER DATED 31.01.2018 ISSUED BY THE 1ST RESPONDENT U/S.67(1) FOR THE YEAR 2015-2016. EXHIBIT P2 COPY OF ORDER DATED 13.04.2018 OF THIS HON'BLE COURT IN W.P.(C)NO.13901 OF 2018. EXHIBIT P3 COPY OF NOTICE DATED 04.05.2018 ISSUED BY THE 1ST RESPONDENT U/S.25(1) OF THE ACT FOR THE YEAR 2014- 2015. EXHIBIT P3(A) COPY OF NOTICE DATED 04.05.2018 ISSUED BY THE 1ST RESPONDENT U/S.25(1) OF THE ACT FOR THE YEAR 2015- 2016. -59- APPENDIX OF WP(C) 18938/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF THE ASSESSMENT ORDER NO.32061390614/2011-12 DATED 24.4. 18. EXHIBIT P2. COPY OF THE ASSESSMENT ORDER NO.32061390614/2011-12 DATED 26.4.18. -60- APPENDIX OF WP(C) 18940/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE PRE-ASSESSMENT NOTICE NO.32081376025/2016-17 DATED 20.11.2017 FOR THE YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P2.OF THE REPLY DATED 01.02.2018 FILED AGAINST EXT. P1 NOTICE EXHIBIT P3.OF THE ASSESSMENT ORDER NO.32081376025/16-17 DATED 27.04.2018 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P4.OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016 EXHIBIT P5.OF THE UNION LIST (LIST I) TO SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA EXHIBIT P6.OF THE STATE LIST (LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA EXHIBIT P7.OF THE NOTIFICATION NO.SO 2986 (E) DATED 16.09.2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA EXHIBIT P8.OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN W.P.(C)NO.11335 DATED 04.04.2018 -61- APPENDIX OF WP(C) 19338/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 : AOF THE SHOW CAUSE NOTICE ISSUED U/S 67(1) OF THE KVAT ACT FOR 2015-16 DATED 3-11-2017. EXHIBIT P2 : AOF THE REPLY FILED AGAINST EXT P1 DATED 20-11-2017 FOR THE YEAR 2015-16 EXHIBIT P3 : AOF THE ORDER OF PENALTY PASSED FOR THE YEAR 2015-16 DATED 27-2-2018. EXHIBIT P3(A) : AOF THE DEMAND NOTICE DATED 15-5-2018 ISSUED ALONG WITH EXT P3 ORDER.

-62- APPENDIX OF WP(C) 19539/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE NOTICE DATED 07/10/2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2:OF THE REPLY DATED 30/10/2017 FILED BY THE PETITIONER. EXHIBIT P3:OF THE NOTICE DATED 23/02/2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P4:OF THE LETTER DATED 01/03/2018 SUBMITTED BY THE PETITIONER EXHIBIT P5:OF THE DATED 27/03/2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P6:OF THE NOTICE DATED 25/05/2018 ISSUED BY THE 2ND RESPONDENT.

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.