BharatTaxGST

Mass Gold LLP vs. The Commissioner Of Commercial Taxes

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WP(C)/22373/2018HC KeralaGSTCNR KLHC01053960201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU59 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. 23905 of 2018 PETITIONER/S: GOPI E.N, EDAMATTATH HOUSE, INCHANKUNDU.P.O.,THRISSUR DISTRICT. BY ADVS. SRI.SOJAN MATHEW SRI.K.N.KRISHNAN NAMBOOTHIRI SRI.V.C.CHARLY RESPONDENT/S: 1 THE STATE TAX OFFICER (INTELLIGENCE OFFICER) SQUAD NO.III, DEPARTMENT OF GOODS AND SERVICESTAX, THRISSUR-680 001. 2 THE STATE OF KERALA REP. BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001. 3 DEPUTY COMMISSIONER APPEALS STATE GOODS AND SERVICES TAX,THRISSUR-680 001. 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. OTHER PRESENT: -2- W.P.(C). No. 23905 of 2018 & Con. cases ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14276/2018, WP(C).15095/2018, WP(C).18047/2018, WP(C).19061/2018, WP(C).21010/2018, WP(C).21408/2018, WP(C).21649/2018, WP(C).21678/2018, WP(C).21921/2018, WP(C).22328/2018, WP(C).22373/2018, WP(C).23081/2018, WP(C).23094/2018, WP(C).23128/2018, WP(C).23807/2018, WP(C).24151/2018, WP(C).24285/2018, WP(C).24459/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -3- W.P.(C). No. 23905 of 2018 & 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. 14276 of 2018 PETITIONER/S: M/S. MGM MUTHOOT MEDICAL CENTRE RING ROAD,PATHANAMTHITTA-689645,REPRESENTED BY IT'S ADMINISTRATOR,SRI.MITHELESH MURALI. BY ADV. SRI.AJI V.DEV RESPONDENT/S: 1 THE STATE TAX OFFICER SQUAD No.-I, S.G.S.T.DEPARTMENT,FINANCE COMPLEX,PATHANAMTHITTA-689645. 2 THE STATE TAX OFFICER S.G.S.T.DEPARTMENT,FINANCE COMPLEX,PATHANAMTHITTA-689645. 3 THE COMMISSIONER OF STATE TAXES TAX TOWER,KARAMANA,THIRUVANANTHAPURAM-695002. 4 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT,THIRUVANANTHAPURAM-6952. 5 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN,DEPARTMENT OF REVENUE,NORTH BLOCK,NEW DELHI-110001. -4- W.P.(C). No. 23905 of 2018 & Con. cases 6 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE,DEPARTMENT OF REVENUE,NORTH BLOCK,NEW DELHI-110001. OTHER PRESENT 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 N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21408/2018, WP(C).21010/2018, WP(C).21649/2018, WP(C).18047/2018, WP(C).23807/2018, WP(C).19061/2018, WP(C).24151/2018, WP(C).15095/2018, WP(C).24459/2018, WP(C).23094/2018, WP(C).23081/2018, WP(C).24285/2018, WP(C).22373/2018, WP(C).22328/2018, WP(C).23128/2018, WP(C).21921/2018, WP(C).21678/2018, WP(C).23905/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -5- W.P.(C). No. 23905 of 2018 & 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. 15095 of 2018 PETITIONER/S: APOORVA VAIDYA CHINGAVANAM-PO KOTTAYAM-686 531,REPRESENTED BY IT'S PROPRIETOR SRI.V.S.ANIL KUMAR. BY ADV. SRI.AJI V.DEV RESPONDENT/S: 1 STATE TAX OFFICER, KOTTAYAM SECOND CIRCLE,S.G.S.T.DEPARTMENT,TAX COMPLEX,KOTTAYAM-686001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER,KARAMANA,THIRUVANANTHAPURAM- 695002. 3 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT,THIRUVANANTHAPURAM-695002. 4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN,DEPARTMENT OF REVENUE,NORTH BLOCK,NEW DELHI-110001. -6- W.P.(C). No. 23905 of 2018 & Con. cases 5 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE,DEPARTMENT OF REVENUE,NORTH BLOCK,NEW DELHI-110001. OTHER PRESENT 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 N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21408/2018, WP(C).21010/2018, WP(C).21649/2018, WP(C).18047/2018, WP(C).23807/2018, WP(C).19061/2018, WP(C).24151/2018, WP(C).24459/2018, WP(C).23094/2018, WP(C).23081/2018, WP(C).24285/2018, WP(C).22373/2018, WP(C).22328/2018, WP(C).23128/2018, WP(C).21921/2018, WP(C).21678/2018, WP(C).14276/2018, WP(C).23905/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -7- W.P.(C). No. 23905 of 2018 & 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. 18047 of 2018 PETITIONER/S: ZAIN SHOES,DOOR NO.40/8150, QUEENS TOWER, NARAKATHARA ROAD, ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER, K.V.SHIRAZ. BY ADVS. SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE AND FINANCE, NEW DELHI-110001. 3 COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695001. 4 INTELLIGENCE OFFICER IB DEPARTMENT OF COMMERCIAL TAXES, EDAPPALLY, KOCHI-682024. -8- W.P.(C). No. 23905 of 2018 & Con. cases 5 INSPECTING ASSISTANT COMMISSIONER RECOVERY COMMERCIAL TAXES, ERNAKULAM-682015. BY ADVS. SRI.K.SHRI HARI RAO, CGC OTHER PRESENT 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).21408/2018, WP(C).21010/2018, WP(C).21649/2018, WP(C).23807/2018, WP(C).19061/2018, WP(C).24151/2018, WP(C).15095/2018, WP(C).24459/2018, WP(C).23094/2018, WP(C).23081/2018, WP(C).24285/2018, WP(C).22373/2018, WP(C).22328/2018, WP(C).23128/2018, WP(C).21921/2018, WP(C).21678/2018, WP(C).14276/2018, WP(C).23905/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -9- W.P.(C). No. 23905 of 2018 & 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. 19061 of 2018 PETITIONER/S: BOSE V.T, AGED 54 YEARS, S/O.THOMAS, RESIDING AT VATHAKKATTLE,PAZHOOR, PIRAVOM P.O.,ERNAKULAM DISTRICT,PIN - 686 664. BY ADVS. SRI.ALIAS M.CHERIAN SMT.KASTHURI AJITH RESPONDENT/S: 1 THE STATE TAX OFFICER (IB-1) INVESTIGATION BRANCH,STATE GOODS AND SERVICE TAX DEPARTMENT,TAX TOWERS, THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,TAX TOWERS, THIRUVANANTHAPURAM - 695 001. 3 THE SECRETARY TAXES DEPARTMENT, SECRETARIAT,GOVERNMENT OF KERALA,THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI - 110 001,REPRESENTED BY ITS SECRETARY. -10- W.P.(C). No. 23905 of 2018 & Con. cases 5 THE ASSISTANT COMMISSIONER - I SPECIAL CIRCLE, PERUMBAVOOR,ERNAKULAM DISTRICT,PIN - 683 542. 6 THE INTELLIGENCE OFFICER SQUAD NO.III, MATTAMCHERRY,MINI CIVIL STATION AT ALUVA,ALUVA P.O., ERNAKULAM DISTRICT,PIN - 683 101. 7 THE DISTRICT COLLECTOR ERNAKULAM DISTRICT,COLLECTORATE, KAKKAND,ERNAKULAM, PIN - 682 030. 8 THE TAHSILDAR MUVATTUPUZHA TALUK,TALUK OFFICE,MUVATTUPUZHA,PIN - 686 661. 9 THE VILLAGE OFFICER PIRAVOM VILLAGE OFFICE,PIRAVOM P.O., ERNAKULAM DISTRICT,PIN - 686 664. OTHER PRESENT 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 N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21408/2018, WP(C).21010/2018, WP(C).21649/2018, WP(C).18047/2018, WP(C).23807/2018, WP(C).24151/2018, WP(C).15095/2018, WP(C).24459/2018, WP(C).23094/2018, WP(C).23081/2018, WP(C).24285/2018, WP(C).22373/2018, WP(C).22328/2018, WP(C).23128/2018, WP(C).21921/2018, WP(C).21678/2018, WP(C).14276/2018, WP(C).23905/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -11- W.P.(C). No. 23905 of 2018 & 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. 21010 of 2018 PETITIONER/S: C.P.JOHNSON, PROPRIETOR, M/S. POWEROWN ELECTRONIC SYSTEMS,ARATTUPUZHA PO, PALLISSERY, THRISSUR 680562 BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER FORMERLY: COMMERCIAL TAX OFFICER,STATE GOODS AND SERVICES TAX DEPARTMENT,2ND CIRCLE, PUTHOL, THRISSUR 680004 2 THE COMMISSIONER OF STATE TAX REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, 695001 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, 695001 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110001 -12- W.P.(C). No. 23905 of 2018 & Con. cases 5 ASSISTANT COMMISSIONER STATE GOODS SERVICES TAX DEPARTMENT,PUTHOL, THRISSUR 680004 OTHER PRESENT 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 N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21408/2018, WP(C).21649/2018, WP(C).18047/2018, WP(C).23807/2018, WP(C).19061/2018, WP(C).24151/2018, WP(C).15095/2018, WP(C).24459/2018, WP(C).23094/2018, WP(C).23081/2018, WP(C).24285/2018, WP(C).22373/2018, WP(C).22328/2018, WP(C).23128/2018, WP(C).21921/2018, WP(C).21678/2018, WP(C).14276/2018, WP(C).23905/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -13- W.P.(C). No. 23905 of 2018 & 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. 21408 of 2018 PETITIONER/S: C.K.VIJAYAN, 37/595, SON OF SRI. KRISHNANKUTTY, AGED 53, DEVAKI SADAN, MUTTATHIL LANE,KADAVANTHRA, ERNAKULAM, KOCHI 682020 BY ADVS. SRI.S.EASWARAN SMT.P.A.MENISHA SMT.SOUMYA JAMES SRI.M.A.AUGUSTINE SRI.P.MURALEEDHARAN (IRIMPANAM) SRI.P.SREEKUMAR (THOTTAKKATTUKARA) RESPONDENT/S: 1 THE STATE TAX OFFICER(LT) OFFICE OF THE COMMERCIAL TAX OFFICER (WC &LT),COMMERCIAL TAXES, IDUKKI AT KATTAPANA 685603 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM 695001 3 THE SECRETARY TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM 695001 -14- W.P.(C). No. 23905 of 2018 & Con. cases OTHER PRESENT 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).21010/2018, WP(C).21649/2018, WP(C).18047/2018, WP(C).23807/2018, WP(C).19061/2018, WP(C).24151/2018, WP(C).15095/2018, WP(C).24459/2018, WP(C).23094/2018, WP(C).23081/2018, WP(C).24285/2018, WP(C).22373/2018, WP(C).22328/2018, WP(C).23128/2018, WP(C).21921/2018, WP(C).21678/2018, WP(C).14276/2018, WP(C).23905/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -15- W.P.(C). No. 23905 of 2018 & 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. 21649 of 2018 PETITIONER/S: PRAVEEN K.R., PROPRIETOR, M/S.SHENOY SHOP AGED 39 YEARS, PROPRIETOR, M/S.SHENOY SHOP, S/O.K.H.RAVEENDRANATHA SHENOY, KARANCHERY, PRASANTHI NIVAS, THIRUVANCHIKULAM, KODUNGALLUR, THRISSUR DISTRICT. BY ADV. SRI.K.S.BHARATHAN RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECERETARIAT, THIRUVANANTHAPURAM. 2 STATE TAX OFFICER STATE GOODS AND TAX SERVICES DEPARTMENT KODUNGLLUR, PIN-680664. OTHER PRESENT ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., -16- W.P.(C). No. 23905 of 2018 & Con. cases THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21408/2018, WP(C).21010/2018, WP(C).18047/2018, WP(C).23807/2018, WP(C).19061/2018, WP(C).24151/2018, WP(C).15095/2018, WP(C).24459/2018, WP(C).23094/2018, WP(C).23081/2018, WP(C).24285/2018, WP(C).22373/2018, WP(C).22328/2018, WP(C).23128/2018, WP(C).21921/2018, WP(C).21678/2018, WP(C).14276/2018, WP(C).23905/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -17- W.P.(C). No. 23905 of 2018 & 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. 21678 of 2018 PETITIONER/S: PRAKASH V.B., PRAKASH JEWELLERY WORKS, DOOR NO. III/63, THRISSUR CORPORATION, CHIYYARAM, THRISSUR TALUK, THRISSUR DIST., PIN - 680 306. BY ADVS. SRI.S.SURESH BABU (CHERUNNIYOOR) SRI.AJI V.DEV RESPONDENT/S: 1 THE INTELLIGENCE OFFICER SQUAD NO. IV, STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE P.O., THRISSUR DIST., PIN - 680 004. 2 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695 002. 3 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110 001. -18- W.P.(C). No. 23905 of 2018 & Con. cases 4 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110 001. BY ADVS. SRI.B.RAMACHANDRAN, CGC SMT.A.SREEKALA SC CENTRAL BOARD OF EXCISE AMP CUSTOMS SRI.B.RAMACHANDRAN CGC OTHER PRESENT 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 N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21408/2018, WP(C).21010/2018, WP(C).21649/2018, WP(C).18047/2018, WP(C).23807/2018, WP(C).19061/2018, WP(C).24151/2018, WP(C).15095/2018, WP(C).24459/2018, WP(C).23094/2018, WP(C).23081/2018, WP(C).24285/2018, WP(C).22373/2018, WP(C).22328/2018, WP(C).23128/2018, WP(C).21921/2018, WP(C).14276/2018, WP(C).23905/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -19- W.P.(C). No. 23905 of 2018 & 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. 21921 of 2018 PETITIONER/S: S. KRISHNAN UNNITHAN PROPRIETOR, M/S. KRISHNAVILASOM STORES, CHERUMANGAD, PUHOOR P.O., KOLLAM DISTRICT, PIN - 691507. BY ADVS. SRI.BOBBY JOHN SRI.S.AJAYGHOSH KUMAR RESPONDENT/S: 1 THE COMMISSIONER OF STATE GOODS KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002. 2 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695001. 3 THE STATE TAX OFFICER -I STATE GOODS AND SERVICE TAX DEPARTMENT, KOTTARAKKARA, KOLLAM, PIN - 691506. -20- W.P.(C). No. 23905 of 2018 & Con. cases 4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE), CENTRAL SECRETARIAT, NEW DELHI - 110001. OTHER PRESENT 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).21408/2018, WP(C).21010/2018, WP(C).21649/2018, WP(C).18047/2018, WP(C).23807/2018, WP(C).19061/2018, WP(C).24151/2018, WP(C).15095/2018, WP(C).24459/2018, WP(C).23094/2018, WP(C).23081/2018, WP(C).24285/2018, WP(C).22373/2018, WP(C).22328/2018, WP(C).23128/2018, WP(C).21678/2018, WP(C).14276/2018, WP(C).23905/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -21- W.P.(C). No. 23905 of 2018 & 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. 22328 of 2018 PETITIONER/S: JOYALUKKAS RETAIL PRIVATE LIMITED CC 42/1629D, PANAKKAL TOWER,MARKET ROAD NORTH, KOMBARA,ERNAKULAM-682018,REPRESENED BY ITS FINANCE MANAGERAND AUTHORIZED SIGNATORY,SRI. ANOOP E. BY ADVS. SRI.ASWIN GOPAKUMAR SMT.HEBA SARA ABRAHAM SMT.KALA G.NAMBIAR SRI.ANWIN GOPAKUMAR SRI.ARJUN SANTHOSH SRI.K.AMAL NATH NAIK SRI.NIRANJAN SUDHIR SRI.RENOY VINCENT RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY(TAXES),GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001. 2 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE-1, STATE GOODS AND SERVICE- TAX DEPARTMENT, ERNAKULAM-682015. -22- W.P.(C). No. 23905 of 2018 & Con. cases OTHER PRESENT 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).21408/2018, WP(C).21010/2018, WP(C).21649/2018, WP(C).18047/2018, WP(C).23807/2018, WP(C).19061/2018, WP(C).24151/2018, WP(C).15095/2018, WP(C).24459/2018, WP(C).23094/2018, WP(C).23081/2018, WP(C).24285/2018, WP(C).22373/2018, WP(C).23128/2018, WP(C).21921/2018, WP(C).21678/2018, WP(C).14276/2018, WP(C).23905/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -23- W.P.(C). No. 23905 of 2018 & 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. 22373 of 2018 PETITIONER/S: MASS GOLD LLP CHINTHAVALAPPU, RAMMOHAN ROAD, KOZHIKODE- 673 001. BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR RESPONDENT/S: 1 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM- 695 033 2 THE STATE TAX OFFICER-1 3RD CIRCLE, SGST DEPARTMENT,KOZHIKODE- 673 006 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM- 695001. 4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI-110001. BY ADV. SRI.P.L.BABU SC CENTRAL BOARD OF EXCISE AMP CUSTOMS -24- W.P.(C). No. 23905 of 2018 & Con. cases OTHER PRESENT ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER ADDL.R3 AND R4 IMPLEADED VIDE ORDER DTD 18.7.18 IN IA NO.12833/18. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21408/2018, WP(C).21010/2018, WP(C).21649/2018, WP(C).18047/2018, WP(C).23807/2018, WP(C).19061/2018, WP(C).24151/2018, WP(C).15095/2018, WP(C).24459/2018, WP(C).23094/2018, WP(C).23081/2018, WP(C).24285/2018, WP(C).22328/2018, WP(C).23128/2018, WP(C).21921/2018, WP(C).21678/2018, WP(C).14276/2018, WP(C).23905/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -25- W.P.(C). No. 23905 of 2018 & 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. 23081 of 2018 PETITIONER/S: M/S. WINCH KITCHEN ACCESSORIES ROYAL PLAZA, ALUVA,REPRESENTED BY ITS PARTNER, ANILKUMAR K, KALATHIL HOUSE,KANNAMPULLY, ERIMAYUR, KOOTTALA, ALATHUR,PALAKKAD 678546 BY ADVS. SRI.K.SURESH SMT.DEEPTHI S.MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX SPECIAL CIRCLE III, ERNAKULAM 682018 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA PO,THIRUVANANTHAPURAM, 695002 3 THE INSPECTING ASST. COMMISSIONER COMMERCIAL TAXES, KAKKANAD, ERNAKULAM 682030 4 COMMERCIAL TAX OFFICER II ALUVA 683101 -26- W.P.(C). No. 23905 of 2018 & Con. cases 5 COMMERCIAL TAX OFFICER 5 CT OFFICE, ALUVA 683101 6 DEPUTY COLLECTOR PALAKAKAD DISTRICT 678010 7 DEPUTY TAHSILDAR ALATHUR TALUK, PALAKKAD 678703 OTHER PRESENT 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).21408/2018, WP(C).21010/2018, WP(C).21649/2018, WP(C).18047/2018, WP(C).23807/2018, WP(C).19061/2018, WP(C).24151/2018, WP(C).15095/2018, WP(C).24459/2018, WP(C).23094/2018, WP(C).24285/2018, WP(C).22373/2018, WP(C).22328/2018, WP(C).23128/2018, WP(C).21921/2018, WP(C).21678/2018, WP(C).14276/2018, WP(C).23905/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -27- W.P.(C). No. 23905 of 2018 & 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. 23094 of 2018 PETITIONER/S: M/S. BERGER PAINTS INDIA LTD. DOOR NO.III/835 C, 1ST FLOOR, VALIYARA CHAMBERS,K.K.ROAD, CHEMBUMUKKU, COCHIN-682 021,REPRESENTED BY ITS ADMINISTRATION EXECUTIVE,SRI. BENNY SEBASTIAN. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF STATE TAX, MATTANCHERY STATE GOODS AND SERVICES TAX DEPARTMENT,SPECIAL CIRCLE, MATTANCHERY AT ALUVA-683 101. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAMPIN:695 022. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXESDEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM,PIN:695 001. -28- W.P.(C). No. 23905 of 2018 & Con. cases 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI- 110001. BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS OTHER PRESENT ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21408/2018, WP(C).21010/2018, WP(C).21649/2018, WP(C).18047/2018, WP(C).23807/2018, WP(C).19061/2018, WP(C).24151/2018, WP(C).15095/2018, WP(C).24459/2018, WP(C).23081/2018, WP(C).24285/2018, WP(C).22373/2018, WP(C).22328/2018, WP(C).23128/2018, WP(C).21921/2018, WP(C).21678/2018, WP(C).14276/2018, WP(C).23905/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -29- W.P.(C). No. 23905 of 2018 & 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. 23128 of 2018 PETITIONER/S: M/S. A.S.GRANITES & MARBLE CENTRE AP/V 188, KOCHUYUDAY JETTY, V. ARATTUPUZHA, KANDALLOOR-690535,REP. BY ITS PROPRIETOR SHYLA, W/O. AJITH BY ADV. SRI.C.K.SREEJITH RESPONDENT/S: 1 INTELLIGENCE OFFICER, SQUARD NO.III, COMMERCIAL TAXES SQUARD NO.III, COMMERCIAL TAXES,CHENGANNUR, ALAPPUZHA-688001. 2 STATE TAX OFFICER SQUAD NO. II, STATE GOODS AND SERVICES TAX DEPARTMENT,ALAPPUZHA AT CHENGANNUR-688001. 3 COMMERCIAL TAX OFFICER HARIPAD, ALAPPUZHA DIST-690514. 4 COMMISSIONER GOODS & SERVICE TAX DEPARTMENT,TRIVANDRUM- 695033. -30- W.P.(C). No. 23905 of 2018 & Con. cases 5 STATE OF KERALA REP. BY SECRETARY TO GOVT., GOODS & SERVICE TAX DEPARTMENT,TRIVANDRUM-695001. OTHER PRESENT 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).21408/2018, WP(C).21010/2018, WP(C).21649/2018, WP(C).18047/2018, WP(C).23807/2018, WP(C).19061/2018, WP(C).24151/2018, WP(C).15095/2018, WP(C).24459/2018, WP(C).23094/2018, WP(C).23081/2018, WP(C).24285/2018, WP(C).22373/2018, WP(C).22328/2018, WP(C).21921/2018, WP(C).21678/2018, WP(C).14276/2018, WP(C).23905/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -31- W.P.(C). No. 23905 of 2018 & 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. 23807 of 2018 PETITIONER/S: M/S.ANUGRAHA HOLLOW BRICKS KAIPARAMBU, THRISSUR, REPRESENTED BY ITS,MANAGING PARTNER SRI. M.A. ASHRAF. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR) RESPONDENT/S: 1 THE INTELLIGENCE OFFICER, SQUAD NO.III, COMMERCIAL TAXES POOTHOLE, THRISSUR. 2 THE STATE TAX OFFICER SQUAD NO.III, SGST DEPARTMENT, THRISSUR - 680 004. 3 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM - 695 002. 4 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. -32- W.P.(C). No. 23905 of 2018 & Con. cases 5 THE CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI -110 001. OTHER PRESENT ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).21408/2018, WP(C).21010/2018, WP(C).21649/2018, WP(C).18047/2018, WP(C).19061/2018, WP(C).24151/2018, WP(C).15095/2018, WP(C).24459/2018, WP(C).23094/2018, WP(C).23081/2018, WP(C).24285/2018, WP(C).22373/2018, WP(C).22328/2018, WP(C).23128/2018, WP(C).21921/2018, WP(C).21678/2018, WP(C).14276/2018, WP(C).23905/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -33- W.P.(C). No. 23905 of 2018 & 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. 24151 of 2018 PETITIONER/S: T.A.SAJEEVAN, PROPRIETOR, M/S. STAR TRADING CORPORATION,KANIMANGALAM, THRISSUR BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE ASST. COMMISSIONER OF STATE TAX-IV STATE GOODS AND SERVICE TAX DEPARTMENT,KERALA, SPECIAL CIRCLE, THRISSUR 680004 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM 695001 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM, 695001 -34- W.P.(C). No. 23905 of 2018 & Con. cases 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46,NORTH BLOCK, NEW DELHI 110001 OTHER PRESENT 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).21408/2018, WP(C).21010/2018, WP(C).21649/2018, WP(C).18047/2018, WP(C).23807/2018, WP(C).19061/2018, WP(C).15095/2018, WP(C).24459/2018, WP(C).23094/2018, WP(C).23081/2018, WP(C).24285/2018, WP(C).22373/2018, WP(C).22328/2018, WP(C).23128/2018, WP(C).21921/2018, WP(C).21678/2018, WP(C).14276/2018, WP(C).23905/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -35- W.P.(C). No. 23905 of 2018 & 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. 24285 of 2018 PETITIONER/S: O.ABOOBACKER AGED 57 YEARS PROPRIETOR,M/S.ALOOR BLUE METAL CRUSHER UNIT,KOTTAPPADAM,PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT,PATTAMBI-679303. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. 3 SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM- 695001. OTHER PRESENT -36- W.P.(C). No. 23905 of 2018 & Con. cases 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).21408/2018, WP(C).21010/2018, WP(C).21649/2018, WP(C).18047/2018, WP(C).23807/2018, WP(C).19061/2018, WP(C).24151/2018, WP(C).15095/2018, WP(C).24459/2018, WP(C).23094/2018, WP(C).23081/2018, WP(C).22373/2018, WP(C).22328/2018, WP(C).23128/2018, WP(C).21921/2018, WP(C).21678/2018, WP(C).14276/2018, WP(C).23905/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -37- W.P.(C). No. 23905 of 2018 & 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. 24459 of 2018 PETITIONER/S: K.M.JOHNSON,KACHIRAKKAL HOUSE, KUNNAPPILLY PO,POOLANI, MELOOR, CHALAKUDY-680 311. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER-II STATE GOODS & SERVICES TAX DEPARTMENT,CHALAKUDY-680 307. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. OTHER PRESENT -38- W.P.(C). No. 23905 of 2018 & Con. cases 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).21408/2018, WP(C).21010/2018, WP(C).21649/2018, WP(C).18047/2018, WP(C).23807/2018, WP(C).19061/2018, WP(C).24151/2018, WP(C).15095/2018, WP(C).23094/2018, WP(C).23081/2018, WP(C).24285/2018, WP(C).22373/2018, WP(C).22328/2018, WP(C).23128/2018, WP(C).21921/2018, WP(C).21678/2018, WP(C).14276/2018, WP(C).23905/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -39- W.P.(C). No. 23905 of 2018 & Con. cases

JUDGMENT [WP(C) 23905/2018 WP(C).14276/2018 WP(C).15095/2018 WP(C).18047/2018 WP(C).19061/2018 WP(C).21010/2018 WP(C).21408/2018 WP(C).21649/2018 WP(C).21678/2018 WP(C).21921/2018 WP(C).22328/2018 WP(C).22373/2018 WP(C).23081/2018 WP(C).23094/2018 WP(C).23128/2018 WP(C).23807/2018 WP(C).24151/2018 WP(C).24285/2018 WP(C).24459/2018] 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 das

-40- APPENDIX OF WP(C) 23905/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE SHOP INSPECTION REPORT DATED 22.02.2017, OF THE 1ST RESPONDENT. EXHIBIT P2OF THE PENALTY ORDER DATED 23.05.2018, ISSUED BY THE 1ST RESPONDENT.

-41- APPENDIX OF WP(C) 14276/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE NOTICE ISSUED U/S.47(2)OF THE ACT DATED 11.11.2016 (RELATING TO THE MRI SCAN MACHINE) EXHIBIT P1(A) AOF THE NOTICE ISSUED U/S.47(2)OF THE ACT DATED:11-11- 2016(RELATING TO THE CT SCAN MACHINE) EXHIBIT P.2 AOF THE JUDGMENT IN WRIT 11-2016 EXHIBIT P.2(A) AOF THE JUDGMENT IN WRIT 11-2016 EXHIBIT P3 AOF THE POSTING NOTICE IN O.R.NO.403/16-17 DATED 03.06.2017 PROCEEDINGS OF ASSESSMENT PASSED FOR THE YEAR 2014-15 DATED:18-01-2018 EXHIBIT P3(A) AOF THE POSTING NOTICE IN OR NO.402/16-17 DATED:31-05-2017 PROCEEDINGS OF ASSESSMENT PASSED FOR THE YEAR 2014-15 DATED:18-01-2018 EXHIBIT P4 AOF THE PROCEEDINGS OF PENALTY IN OR NO.403/16-17 DATED:22- 02-2018 (RELATING TO THE MRI SCAN MACHINE) EXHIBIT P4(A) AOF THE PROCEEDINGS OF PENALTY IN OR NO.402/16-17 DATED 21.02.2018 (RELATING TO THE CT SCAN MACHINE).

-42- APPENDIX OF WP(C) 15095/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE SHAW CAUSE NOTICE ISSUED U/S.25(1)OF THE KVAT ACT 2016- 2017 DATED;28-12-2017 EXHIBIT P2 AOF THE REPLY FIELD AGAINST EXT.P1 DATED:23-02-2018 EXHIBIT P3 AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2016-17 DATED : 28.02.2018. -43- APPENDIX OF WP(C) 18047/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE ISSUED BY THE 4TH RESPONDENT (AY-2017-18) DATED 28- 12-2017. EXHIBIT P2OF THE ORDER PASSED BY THE 4TH RESPONDENT (AY-2017-18) DATED 2-3- 2018. EXHIBIT P3OF THE INTERIM ORDER IN WP(C)NO.14207/2018 OF THIS HON'BLE COURT DATED 24-4-2018. -44- APPENDIX OF WP(C) 19061/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF NOTICE NO.32151474505/2016-17 DATED 22.09.2017. EXHIBIT P2.OF SAID NOTICE NO.32151474505/2016-17 DATED 13.10.2017. EXHIBIT P3.OF ASSESSMENT NO.32151474505/2016-17 DATED 28.10.2017. EXHIBIT P4.OF CERTIFICATE FOR RECOVERY NO.2017/10737/07 DATED 05.01.2018. EXHIBIT P5.OF ATTACHMENT NOTICE EXHIBIT P6.OF DEMAND NOTICE EXHIBIT P7.OF RECTIFICATION APPLICATION DATED 21.04.2018. EXHIBIT P8.OF PROCEEDINGS NO.32151474505/2016-17 DATED 09.05.2018. -45- APPENDIX OF WP(C) 21010/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN DATED 15.06.2017 SUBMITTED FOR THE YEAR 2016-17 BEFORE 1ST RESPONDENT WITH PROOF OF PAYMENT OF OUT PUT TAX, IN ACCORDANCE WITH LAW EXHIBIT P2 COPY OF NOTICE DATED 04.01.2018 ISSUED BY 1ST RESPONDENT U/S. 25(1) OF KVAT ACT 2003 FOR 2016-17 IN ESTIMATING TURNOVER EXHIBIT P3 COPY OF REPLY DATED 21.02.2018 SUBMITTED BY PETITIONER AGAINST EXT P2 NOTICE BEFORE 1ST RESPONDENT EXHIBIT P4 COPY OF ORDER DATED 22.02.2018 PASSED BY 1ST RESPONDENT FOR THE YEAR 2016-17 MECHANICALLY EXHIBIT P5 COPY OF APPLICATION DATED 06.04.2018 SUBMITTED U/S. 66 OF THE KVAT ACT BEFORE 1ST RESPONDENT FOR ADOPTING CORRECT PERCENTAGE OF GROSS PROFIT IN EXT P4 ORDER EXHIBIT P6 COPY OF JUDGMENT DATED 11.04.2018 IN WPC.NO. 12871/2018 PASSED BY THIS HON'BLE COURT IN DIRECTING TO CONSIDER EXT P5 REQUEST EXHIBIT P7 COPY OF ORDER DATED 11.05.2018 COMPLETED U/S 25(1) OF KVAT ACT 2003 BY 1ST RESPONDENT FOR 2016-17 IN REJECTING EXT P5 REQUEST AND OF JUSTIFYING THE MISTAKES IN EXT P4 SERVED TO PETITIONER ON 18.05.2018

-46- EXHIBIT P8 COPY OF INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO. 11335/2018 IN STAYING FURTHER STEPS ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE AS ON THE DATE OF COMPLETION OF PROCEEDINGS UNDER KVAT ACT 2003

-47- APPENDIX OF WP(C) 21408/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 24.02.2018 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT EXHIBIT P2 COPY OF REPLY DATED 03.03.2018 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P3 COPY OF NOTICE DATED 09.04.2018 ISSUED BY THE 1ST RESPONDENT TO TH PETITIONER UNDER SECTION 6 (2) OF THE KERALA TAX ON LUXURIES ACT, 1976 EXHIBIT P4 COPY OF COMMUNICATION DATED 23.04.2018 SENT BY THE PETITIONER TO THE 1ST RESPONDENT EXHIBIT P5 COPY OF ORDER 32063486005/2014-15 DATED 10.05.2018 ISSUED BY THE PETITIONER BY THE 1ST RESPONDENT EXHIBIT P6 COPY OF ASSESSMENT AND DEMAND DATED 10.05.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P7 COPY OF NOTICE OF DEMAND DATED 10.05.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER UNDER SECTION 10(2) OF THE KERALA TAX ON LUXURIES ACT, 1976

-48- APPENDIX OF WP(C) 21649/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER DATED 30-05- 2018 BEARIG NO.32081097262/2016-2017 HAS ISSUED THE ASSESSMENT ORDER FOR THE YEAR 2016-2017. EXHIBIT P2OF THE NOTICE OF DEMAND DATED 30-05-2018 IN FORM NO.12 DEMANDING A TOTAL AMOUNT OF RS.2,14,178/- ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3OF THE ORDER DATED 04-04- 2018 IN WP(C)NO.11335/2018 FILE BEFORE THE HON'BLE HIGH COURT OF KERALA.

-49- APPENDIX OF WP(C) 21678/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE SHOP INSPECTION REPORT DATED 19.01.2017 UNDER THE ERSTWHILE KVAT ACT, 2003. EXHIBIT P2OF THE SHOW-CAUSE NOTICE DATED 19.03.2018 UNDER SECTION 67 OF THE ERSTWHILE KVAT ACT, 2003 FOR THE YEAR 2015-16. EXHIBIT P3OF THE SHOW-CAUSE NOTICE DATED 19.03.2018 UNDER SECTION 67 OF THE ERSTWHILE KVAT ACT, 2003 FOR THE YEAR 2016-17. -50- APPENDIX OF WP(C) 21921/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER FOR THE YEAR 2014-15, DATED 27.04.2018 PASSED BY THE THIRD RESPONDENT. EXHIBIT P1 AOF THE ASSESSMENT ORDER FOR THE YEAR 2016-17, DATED 11.05.2018 PASSED BY THE RESPONDENT. EXHIBIT P2OF THE INTERIM ORDER DATED 04.04.2018, PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.11335 OF 2018. EXHIBIT P2 AOF THE INTERIM ORDER DATED 15.05.2018, PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.15987 OF 2018. -51- APPENDIX OF WP(C) 22328/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE NOTICE NO.32070286866/2016-17 DATED 11.06.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT.

-52- APPENDIX OF WP(C) 22373/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 = EXHIBIT P2OF THE ORDER DATED 4.4.2018 OF THE HON'BLE HIGH COURT IN WPC NO 11335/2018

-53- APPENDIX OF WP(C) 23081/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32150778017 FOR THE YEAR 2016-17 DATED 06.01.2018 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER EXHIBIT P2OF THE ORDER NO. 321507/PR/979/2017 DATED 15.02.2018 ISSUED BY THE 5TH RESPONDENT TO THE PETITIONER EXHIBIT P3OF THE INTERIM STAY ORDER IN WPC.NO. 13930/2018 DATED 13TH APRIL 2018 EXHIBIT P4OF THE DEMAND NOTICE NO. RRC 2018/5673/07 DATED 02.05.2018 ISSUED BY 7TH RESPONDENT EXHIBIT P4 A TRUE ENGLISH TRANSLATION OF EXHIBIT P4 EXHIBIT P5OF THE NOTICE NO. RRC NO. 2018/6492/07 IN FORM 25 DATED 10.05.2018 OF THE 6TH RESPONDENT EXHIBIT P6OF THE DEMAND NOTICE RRC NO. 2018/6492/07 DATED 16.05.2018 OF THE 7TH RESPONDENT EXHIBIT P7OF THE DEMAND NOTICE RRC NO. 2018/8647/07 DATED 22.06.2018 ISSUED BY THE 7TH RESPONDENT EXHIBIT P7 A TRUE ENGLISH TRANSLATION OF EXHIBIT P7 EXHIBIT P8OF THE DEMAND NOTICE RRC NO. 2018/8649/07 DATED 22.06.2018 ISSUED BY THE 7TH RESPONDENT EXHIBIT P8 A TRUE ENGLISH TRANSLATIN OF EXHIBIT P8

-54- APPENDIX OF WP(C) 23094/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: COPY OF E-RETURN FOR THE MONTH OF APRIL 2016 SUBMITTED ON 18.5.2016 WITH PROOF OF ONLINE PAYMENT OF TAX AND INTEREST. EXHIBIT P2: COPY OF NOTICE DATED 11.6.2018 ISSUED TO PETITIONER BY IST RESPONDENT, U/S 31 OF THE KVAT ACT. EXHIBIT P3: COPY OF REPLY DATED 27.6.2018 SUBMITTED BEFORE IST RESPONDENT, AGAINST EXT.P2 NOTICE. EXHIBIT P4: COPY OF ORDER DATED29.6.2018 PASSED BY IST RESPONDENT IN DEMANDING BALANCE INTEREST UNDER WRONG CALCULATION FOR APRIL 2016. EXHIBIT P5: COPY OF INTERIM ORDER DATED 4.4.2018 PASSED BY THIS HON'BLE COURT ON SIMILAR SET OF FACT, IN WRIT PETITION (C) NO.11335 OF 2018, IN STAYING COERCIVE STEPS PURSUANT TO DEMAND CREATED.

-55- APPENDIX OF WP(C) 23128/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE ORDER NO. OR. 411/16-17 DT 26/4/2018. EXHIBIT P2 THEOF THE DEMAND NOTICE DT. 12/6/18 ISSUED BY THE INTELLIGENCE OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT, SQUAD NO. III, ALAPPUZHA. EXHIBIT P3 THEOF THE ORDER NO. OR- 538/2016-17 DT. 30/4/2018. EXHIBIT P4 THEOF THE DEMAND NOTICE DT 30/4/18. -56- APPENDIX OF WP(C) 23807/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE NOTICE NO.ITIO/III/20/2016/17 DATED 24.03.2018 FOR THE YEAR 2016-17 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT P2.OF THE REPLY FILED AGINST EXT.P1 DATED 10.04.2018 EXHIBIT P2 (A).OF THE REPLY FILED AGAINST EXT.P1 DATED 18.05.2018 EXHIBIT P3.OF THE PENALTY ORDER NO.ITIO/III/20/2016/17 DATED 16.06.2018 FOR THE YEAR 2016-17 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT P4.OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016 EXHIBIT P5.OF THE UNION LIST (LIST I) TO THE 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

-57- APPENDIX OF WP(C) 24151/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NIO. 32080785794/16-17 DATED 25.06.2018

-58- APPENDIX OF WP(C) 24285/2018 PETITIONER'S/S EXHIBITS: EXT. P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXT.P2 COPY OF ORDER IN W.P(C)NO.14383/18 OF THIS HON'BLE COURT.

-59- APPENDIX OF WP(C) 24459/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 : COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 30-6-2018. EXHIBIT P2 : COPY OF ORDER IN WPC.NO.14383/18 OF THIS HON'BLE COURT.

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.