BharatTaxGST

Sri.K.V Paul vs. The State Tax Officer

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WP(C)/15510/2018HC KeralaGSTCNR KLHC01047098201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU57 pages
For Respondent: ADDL. AG K.K. RAVINDRANATH

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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. 14520 of 2018 PETITIONER/S: SOBHA RADHAKRISHNAN AGED 48 YEARS PROPRIETRIX, VISHNU AGENCIES, 14/1755 B AND C,R.K.PILLAI ROAD, KARUVELIPPADY, KOCHI-682005. 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 ASSISTANT COMMISSIONER PRODUCE SPECIAL CIRCLE, DEPARTMENT OF STATE GOODS AND SERVICE TAX,MATTANCHERRY, KOCHI-682002. 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., Wpc nOS.14520/2018 & CONN.CASES 2 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14302/2018, WP(C).14361/2018, WP(C).14366/2018, WP(C).14383/2018, WP(C).15487/2018, WP(C).15491/2018, WP(C).15496/2018, WP(C).15499/2018, WP(C).15508/2018, WP(C).15509/2018, WP(C).15510/2018, WP(C).15511/2018, WP(C).15512/2018, WP(C).15513/2018, WP(C).16103/2018, WP(C).19701/2018, WP(C).21996/2018, WP(C).22901/2018, WP(C).23504/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nOS.14520/2018 & 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. 14302 of 2018 PETITIONER/S: M/S. PAVAN QUARRY & AGGREGATES (P) LTD. VAIKKARA P.O., KURUPPAMPADY, PERUMBAVOOR, REPRESENTED BY ITS MANAGING DIRECTOR, SRI.K.T.PAUL. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA RESPONDENT/S: 1 THE STATE TAX OFFICER S.G.S.T.DEPARTMENT, 2ND CIRCLE, MINI CIVIL STATION, PERUMBAVOOR-633542. 2 THE ASSISTANT COMMISSIONER OF THE STATE TAXES, S.G.S.T.DEPARTMENT, MINI CIVIL STATION, MUVATTUPUZHA-686661. 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-695002. 5 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 6 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW Wpc nOS.14520/2018 & CONN.CASES 4 DELHI-110001. BY ADVS. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.P.R.SREEJITH SC CENTRAL BOARD OF EXCISE AND CUSTOMS 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).15513/2018, WP(C).15508/2018, WP(C).15499/2018, WP(C).15496/2018, WP(C).15491/2018, WP(C).15512/2018, WP(C).15511/2018, WP(C).15510/2018, WP(C).14361/2018, WP(C).14366/2018, WP(C).15487/2018, WP(C).15509/2018, WP(C).21996/2018, WP(C).16103/2018, WP(C).19701/2018, WP(C).22901/2018, WP(C).23504/2018, WP(C).14383/2018, WP(C).14520/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nOS.14520/2018 & 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. 14361 of 2018 PETITIONER/S: N.M.ARUN PRASAD M/S. AMG ASSOCIATES, ARUN NIVAS, NEAR GUP SCHOOL, MAIN ROAD, NATTUKAL P.O., CHITTUR, PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER WORKS CONTRACT, STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD - 678 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 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 SRI.R.HARISHANKAR 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 N. WARRIER Wpc nOS.14520/2018 & CONN.CASES 6 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15513/2018, WP(C).15508/2018, WP(C).15499/2018, WP(C).15496/2018, WP(C).15491/2018, WP(C).15512/2018, WP(C).15511/2018, WP(C).15510/2018, WP(C).14366/2018, WP(C).15487/2018, WP(C).15509/2018, WP(C).21996/2018, WP(C).14302/2018, WP(C).16103/2018, WP(C).19701/2018, WP(C).22901/2018, WP(C).23504/2018, WP(C).14383/2018, WP(C).14520/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nOS.14520/2018 & 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. 14366 of 2018 PETITIONER/S: M/S. DUROFLEX PVT. LIMITED P.B.NO.3808,CHUNGAM,ALLEPPEY,REPRESENTED BY ITS CHAIRMAN GEORGE L MATHEW. BY ADV. SRI.PREMJIT NAGENDRAN RESPONDENT/S: 1 ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE,SGST DEPARTMENT,ALLEPPEY-688001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. 3 SECRETARY TAX 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. GOVERNMENT PLEADER SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.THOMAS MATHEW NELLIMOOTTIL 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 N. WARRIER Wpc nOS.14520/2018 & CONN.CASES 8 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15513/2018, WP(C).15508/2018, WP(C).15499/2018, WP(C).15496/2018, WP(C).15491/2018, WP(C).15512/2018, WP(C).15511/2018, WP(C).15510/2018, WP(C).14361/2018, WP(C).15487/2018, WP(C).15509/2018, WP(C).21996/2018, WP(C).14302/2018, WP(C).16103/2018, WP(C).19701/2018, WP(C).22901/2018, WP(C).23504/2018, WP(C).14383/2018, WP(C).14520/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nOS.14520/2018 & 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. 14383 of 2018 PETITIONER/S: M/S GLOBAL CAR CARE MANIPUZHA, NATTAKOM, KOTTAYAM, REPRESENTED BY ITSMANAGER, K.R.RAJEEV. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER 2ND CIRCLE, KOTTAYAM - 686 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIATE, THIRUVANANTHAPURAM - 695 001. 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 SRI.THOMAS MATHEW NELLIMOOTTIL 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 N. WARRIER Wpc nOS.14520/2018 & CONN.CASES 10 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15513/2018, WP(C).15508/2018, WP(C).15499/2018, WP(C).15496/2018, WP(C).15491/2018, WP(C).15512/2018, WP(C).15511/2018, WP(C).15510/2018, WP(C).14361/2018, WP(C).14366/2018, WP(C).15487/2018, WP(C).15509/2018, WP(C).21996/2018, WP(C).14302/2018, WP(C).16103/2018, WP(C).19701/2018, WP(C).22901/2018, WP(C).23504/2018, WP(C).14520/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nOS.14520/2018 & 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. 15487 of 2018 PETITIONER/S: M/S. K G S NELSON PAPER MILL (P) LTD THOTTAKOM, KARUKUTTY P.O, ANGAMALY, ERNAKULAM- 683576.RERPESENTED BY PRABHU K, AUTHORIZED SIGNATORY. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENT/S: 1 COMMERCIAL TAX OFFICER COMMERCIAL TAX DEPARTMENT, SPECIAL CIRCLE,ALUVA- 683501 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM-695 001. 3 THE SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI- 110 001. BY ADVS. SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.PREETHA S. NAIR 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 N. WARRIER Wpc nOS.14520/2018 & CONN.CASES 12 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15513/2018, WP(C).15508/2018, WP(C).15499/2018, WP(C).15496/2018, WP(C).15491/2018, WP(C).15512/2018, WP(C).15511/2018, WP(C).15510/2018, WP(C).14361/2018, WP(C).14366/2018, WP(C).15509/2018, WP(C).21996/2018, WP(C).14302/2018, WP(C).16103/2018, WP(C).19701/2018, WP(C).22901/2018, WP(C).23504/2018, WP(C).14383/2018, WP(C).14520/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nOS.14520/2018 & 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. 15491 of 2018 PETITIONER/S: P.AJIKESH, AGED 38 YEARS S/O. THE LATE SRI.K.S.PRASANNAN, DENT SALES, M.D.COMMERCIAL CENTRE, KOTTAYAM. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.SUSHANTH.J. RESPONDENT/S: 1 ASSISTANT COMMISSIONER OF STATE TAX SPECIAL CIRCLE S.G.S.T. DEPARTMENT, TAX COMPLEX, NAGAMPADAM, 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, 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, PIN-110001. 5 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN-110001 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 Wpc nOS.14520/2018 & CONN.CASES 14 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15513/2018, WP(C).15508/2018, WP(C).15499/2018, WP(C).15496/2018, WP(C).15512/2018, WP(C).15511/2018, WP(C).15510/2018, WP(C).14361/2018, WP(C).14366/2018, WP(C).15487/2018, WP(C).15509/2018, WP(C).21996/2018, WP(C).14302/2018, WP(C).16103/2018, WP(C).19701/2018, WP(C).22901/2018, WP(C).23504/2018, WP(C).14383/2018, WP(C).14520/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nOS.14520/2018 & 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. 15496 of 2018 PETITIONER/S: P.AJIKESH S/O. THE LATE SRI. K.S. PRASANNAN, DENT SALES, M.D.COMMERCIAL CENTRE, KOTTAYAM. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAXES SPECIAL CIRCLE, S.G.S.T. DEPARTMENT, TAX COMPLEX, NAGAMPADAM, KOTTAYAM- 686001. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM- 695002. 3 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARAY 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. 5 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI. 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 Wpc nOS.14520/2018 & CONN.CASES 16 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15513/2018, WP(C).15508/2018, WP(C).15499/2018, WP(C).15491/2018, WP(C).15512/2018, WP(C).15511/2018, WP(C).15510/2018, WP(C).14361/2018, WP(C).14366/2018, WP(C).15487/2018, WP(C).15509/2018, WP(C).21996/2018, WP(C).14302/2018, WP(C).16103/2018, WP(C).19701/2018, WP(C).22901/2018, WP(C).23504/2018, WP(C).14383/2018, WP(C).14520/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nOS.14520/2018 & 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. 15499 of 2018 PETITIONER/S: M/S. EVAAN CONSTRUCTION PENTA CORNER, 34/1784D2, NEAR HIGH SCHOOL JUNCTION, EDAPPALLY-682 021, REPRESENTED BY PROPRIETOR PHILIP V.V. BY ADV. SMT.M.K.HAJARA RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS & SERVICE TAXES, FIRST CIRCLE, ERNAKULAM-682 618. 2 THE COMMISSIONER OF STATE TAXS TAX TOWER, KARAMANA, THIRUVANANTHAPRUAM-695 002. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,THIRUVANANTHAPRUAM-695 001. 4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI. 5 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DLEHI. 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 Wpc nOS.14520/2018 & CONN.CASES 18 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15513/2018, WP(C).15508/2018, WP(C).15496/2018, WP(C).15491/2018, WP(C).15512/2018, WP(C).15511/2018, WP(C).15510/2018, WP(C).14361/2018, WP(C).14366/2018, WP(C).15487/2018, WP(C).15509/2018, WP(C).21996/2018, WP(C).14302/2018, WP(C).16103/2018, WP(C).19701/2018, WP(C).22901/2018, WP(C).23504/2018, WP(C).14383/2018, WP(C).14520/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nOS.14520/2018 & 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. 15508 of 2018 PETITIONER/S: SASIKUMAR.M PROPRIETOR,GEETHANJALI AUTOMOBILES,CHERPULASSERY, PALAKKAD. BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT,OTTAPALAM, PALAKKAD - 679 104. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM,KARAMANA P.O., THIRUVANANTHAPURAM-695002. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 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 N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15513/2018, WP(C).15499/2018, WP(C).15496/2018, WP(C).15491/2018, WP(C).15512/2018, WP(C).15511/2018, WP(C).15510/2018, WP(C).14361/2018, WP(C).14366/2018, WP(C).15487/2018, WP(C).15509/2018, WP(C).21996/2018, WP(C).14302/2018, WP(C).16103/2018, WP(C).19701/2018, WP(C).22901/2018, WP(C).23504/2018, WP(C).14383/2018, WP(C).14520/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nOS.14520/2018 & CONN.CASES 20 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. 15509 of 2018 PETITIONER/S: A.KRISHNANKUTTY PROPRIETOR, PLY HOME, ALATHUR, PALAKKAD DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT,ALATHUR, PALAKKAD-678 541. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O,THIRUVANANTHAPURAM-695 002. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI- 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15513/2018, WP(C).15508/2018, WP(C).15499/2018, WP(C).15496/2018, WP(C).15491/2018, WP(C).15512/2018, WP(C).15511/2018, WP(C).15510/2018, WP(C).14361/2018, WP(C).14366/2018, WP(C).15487/2018, WP(C).21996/2018, WP(C).14302/2018, WP(C).16103/2018, WP(C).19701/2018, WP(C).22901/2018, WP(C).23504/2018, WP(C).14383/2018, WP(C).14520/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nOS.14520/2018 & 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. 15510 of 2018 PETITIONER/S: SRI.K.V PAUL AGED 54 YEARS PROPRIETOR, ALLIED ALUMINIUM, OTTUPARA, KUMARANELLUR P.O.,WADAKKANCHERY. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAXES, WADAKKANCHERY-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. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS CUSTOMS DEPARTEMNT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. 5 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES,COMMERCIAL TAX COMPLEX, POOTHOLE,THRISSUR-680 004. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER Wpc nOS.14520/2018 & CONN.CASES 22 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15513/2018, WP(C).15508/2018, WP(C).15499/2018, WP(C).15496/2018, WP(C).15491/2018, WP(C).15512/2018, WP(C).15511/2018, WP(C).14361/2018, WP(C).14366/2018, WP(C).15487/2018, WP(C).15509/2018, WP(C).21996/2018, WP(C).14302/2018, WP(C).16103/2018, WP(C).19701/2018, WP(C).22901/2018, WP(C).23504/2018, WP(C).14383/2018, WP(C).14520/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nOS.14520/2018 & 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. 15511 of 2018 PETITIONER/S: SRI.ARUN CHELOOR SREE RAMAJAYAM BUILDERS,CHELOOR MANA COMPOUND,KOTTAPPURAM ROAD, THRISSUR. BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT/S: 1 THE STATE TAX OFFICER (WC & LT) STATE GOODS SERVICE TAX DEPARTMENT,CONMERCIAL TAX COMPLEX, POOTHOLE P.O.,THRISSUR-680 004. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM - 695 002. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. BY ADVS. SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.PREETHA S. NAIR SC CENTRAL BOARD OF EXCISE AND CUSTOMS 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 Wpc nOS.14520/2018 & CONN.CASES 24 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15513/2018, WP(C).15508/2018, WP(C).15499/2018, WP(C).15496/2018, WP(C).15491/2018, WP(C).15512/2018, WP(C).15510/2018, WP(C).14361/2018, WP(C).14366/2018, WP(C).15487/2018, WP(C).15509/2018, WP(C).21996/2018, WP(C).14302/2018, WP(C).16103/2018, WP(C).19701/2018, WP(C).22901/2018, WP(C).23504/2018, WP(C).14383/2018, WP(C).14520/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nOS.14520/2018 & 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. 15512 of 2018 PETITIONER/S: M/S GREEN LAND RESIDENCY 39/150ABCC1DEF, MONASTERY ROAD,KARIKKAMURI,ERNAKULAM, KOCHI-682016,REPRESENTED BY ITS MANAGER, SRI.JACOB V.JOSE. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT/S: 1 THE STATE TAX OFFICER (R) - (LUXURY TAX) OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX,STATE GOODS & SERVICE TAX DEPARTMENT,CLAS TOWER,OLD RAILWAY STATION ROAD,ERNAKULAM,PIN- 682018. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER,KARAMANA.P.O,THIRUVANANTHAPURAM-695001. 3 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES DEPARTMENT,GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001. 5 INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES,ERNAKULAM,CIVIL STATION,KAKKANAD,PIN-682030. BY ADVS. SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE Wpc nOS.14520/2018 & CONN.CASES 26 AND CUSTOMS SMT.PREETHA S. NAIR 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 N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15513/2018, WP(C).15508/2018, WP(C).15499/2018, WP(C).15496/2018, WP(C).15491/2018, WP(C).15511/2018, WP(C).15510/2018, WP(C).14361/2018, WP(C).14366/2018, WP(C).15487/2018, WP(C).15509/2018, WP(C).21996/2018, WP(C).14302/2018, WP(C).16103/2018, WP(C).19701/2018, WP(C).22901/2018, WP(C).23504/2018, WP(C).14383/2018, WP(C).14520/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nOS.14520/2018 & 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. 15513 of 2018 PETITIONER/S: SUNLIFE GLOBAL SOLAR SOLUTIONS (P) LTD, 7/709 A1, MAVELIPURAM, KAKKANAD, ERNAKULAM DISTRICT, KOCHI 682 030, REPRESENTED BY ITS MANAGING DIRECTOR MITHUN D.L. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, SECOND CIRCLE, KALAMASSERY AT CIVIL STATION, KAKKANAD, KOCHI, PIN 682 030. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM 695 002. 3 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN 695 002 4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001. 5 THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, CIVIL STATION, KAKKANAD, KOCHI 682 030 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER Wpc nOS.14520/2018 & CONN.CASES 28 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15508/2018, WP(C).15499/2018, WP(C).15496/2018, WP(C).15491/2018, WP(C).15512/2018, WP(C).15511/2018, WP(C).15510/2018, WP(C).14361/2018, WP(C).14366/2018, WP(C).15487/2018, WP(C).15509/2018, WP(C).21996/2018, WP(C).14302/2018, WP(C).16103/2018, WP(C).19701/2018, WP(C).22901/2018, WP(C).23504/2018, WP(C).14383/2018, WP(C).14520/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nOS.14520/2018 & 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. 16103 of 2018 PETITIONER/S: DAVIS A.A ARIMPUR ADAMBUKULAM HOUSE,AMMADAM.P.O,XII/164,PARALAM GP,THRISSUR DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE INTELLIGENCE OFFICER SQUAD NO.II,DEPARTMENT OF COMMERCIAL TAXES,THRISSUR-680001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. 3 SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIATE,THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-1109001. BY ADVS. SMT.A.SREEKALA, SC, CENTRAL BOARD OF EXCISE & CUSTOMS 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 N. WARRIER Wpc nOS.14520/2018 & CONN.CASES 30 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15513/2018, WP(C).15508/2018, WP(C).15499/2018, WP(C).15496/2018, WP(C).15491/2018, WP(C).15512/2018, WP(C).15511/2018, WP(C).15510/2018, WP(C).14361/2018, WP(C).14366/2018, WP(C).15487/2018, WP(C).15509/2018, WP(C).21996/2018, WP(C).14302/2018, WP(C).19701/2018, WP(C).22901/2018, WP(C).23504/2018, WP(C).14383/2018, WP(C).14520/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nOS.14520/2018 & 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. 19701 of 2018 PETITIONER/S: INNOVATIVE HYGIENE SOLUTIONS NEAR ST. GEORGE CHURCH, EDAPPALY.P.O.,KOCHI-682024, ERNAKULAM DISTRICT.REPRESENTED BY MR. E.VENUGOPAL- PARTNER & AUTHORISED SIGNATORY. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER KVAT CIRCLE -1, STATE GOODS & SERVICES TAX DEPARTMENT,CIVIL STATION, KAKKANAD-682030, ERNAKULAM DISTRICT. 2 THE COMMISSIONER STATE GOODS & SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRTARIAT, THIRUVANANTHAPURAM-695001 4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110001 BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.R.HARISHANKAR 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 N. WARRIER Wpc nOS.14520/2018 & CONN.CASES 32 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15513/2018, WP(C).15508/2018, WP(C).15499/2018, WP(C).15496/2018, WP(C).15491/2018, WP(C).15512/2018, WP(C).15511/2018, WP(C).15510/2018, WP(C).14361/2018, WP(C).14366/2018, WP(C).15487/2018, WP(C).15509/2018, WP(C).21996/2018, WP(C).14302/2018, WP(C).16103/2018, WP(C).22901/2018, WP(C).23504/2018, WP(C).14383/2018, WP(C).14520/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nOS.14520/2018 & 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. 21996 of 2018 PETITIONER/S: P.MOHAMMED AGED 54 YEARS KANANGATTUKUZHIYIL HOUSE, OLAKKARA P.O,MALAPPURAM- 676306. BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR RESPONDENT/S: 1 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM -695033. 2 THE STATE TAX OFFICER -1 WORKS CONTRACT, SGST DEPARTMENT,MALAPPURAM-676505. 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).15513/2018, WP(C).15508/2018, WP(C).15499/2018, WP(C).15496/2018, WP(C).15491/2018, WP(C).15512/2018, WP(C).15511/2018, WP(C).15510/2018, WP(C).14361/2018, WP(C).14366/2018, WP(C).15487/2018, WP(C).15509/2018, WP(C).14302/2018, WP(C).16103/2018, WP(C).19701/2018, WP(C).22901/2018, WP(C).23504/2018, WP(C).14383/2018, WP(C).14520/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nOS.14520/2018 & CONN.CASES 34 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. 22901 of 2018 PETITIONER/S: GOLDEN STEEL AND WOOD INDUSTRIES ULIYATHADKA, VIDYANAGAR, KASARAGOD-671 124,REPRESENTED BY ITS MANAGING PARTNER,SRI.ABDUL KAREEM A.M. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENT/S: 1 STATE TAX OFFICER (IB) STATE GOODS AND SERVICES TAX DEPARTMENT,KERALA, KASARAGOD, PIN:671 121. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15513/2018, WP(C).15508/2018, WP(C).15499/2018, WP(C).15496/2018, WP(C).15491/2018, WP(C).15512/2018, WP(C).15511/2018, WP(C).15510/2018, WP(C).14361/2018, WP(C).14366/2018, WP(C).15487/2018, WP(C).15509/2018, WP(C).21996/2018, WP(C).14302/2018, WP(C).16103/2018, WP(C).19701/2018, WP(C).23504/2018, WP(C).14383/2018, WP(C).14520/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nOS.14520/2018 & 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. 23504 of 2018 PETITIONER/S: M/S ATLAS GOLD, RILWAY STATION ROAD, CHERUVATHUR P.O.,KASARAGODE DISTRICT, PIN - 671313,REPRESENTED BY ITS MANAGING PARTNER E.P.MOHAMMAD KUNHI. BY ADV. SRI.SERGI JOSEPH THOMAS RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAXES DEPARTMENT,HOSDURG, PIN - 671315. 2 COMMISSIONER OF STATE GOODS AND SERVICES TAXES DEPARTMENT TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 5 UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI - 110001. BY ADVS. SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, CENTRAL BOARD OF EXCISE & CUSTOMS Wpc nOS.14520/2018 & CONN.CASES 36 SRI.RAMAVARMA REGHUNATHAN THAMBURAN SC CENTRAL BOARD OF EXCISE AMP CUSTOMS 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).15513/2018, WP(C).15508/2018, WP(C).15499/2018, WP(C).15496/2018, WP(C).15491/2018, WP(C).15512/2018, WP(C).15511/2018, WP(C).15510/2018, WP(C).14361/2018, WP(C).14366/2018, WP(C).15487/2018, WP(C).15509/2018, WP(C).21996/2018, WP(C).14302/2018, WP(C).16103/2018, WP(C).19701/2018, WP(C).22901/2018, WP(C).14383/2018, WP(C).14520/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nOS.14520/2018 & CONN.CASES 37

JUDGMENT [ WP(C) 14520/2018 ,WP(C).14302/2018 ,WP(C).14361/2018 ,WP(C).14366/2018 ,WP(C).14383/2018 ,WP(C).15487/2018 ,WP(C).15491/2018 ,WP(C).15496/2018 ,WP(C).15499/2018 ,WP(C).15508/2018 ,WP(C).15509/2018 ,WP(C).15510/2018 ,WP(C).15511/2018 ,WP(C).15512/2018 ,WP(C).15513/2018 ,WP(C).16103/2018 ,WP(C).19701/2018 ,WP(C).21996/2018 ,WP(C).22901/2018 ,WP(C).23504/2018 ] 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

Wpc nOS.14520/2018 & CONN.CASES 38 APPENDIX OF WP(C) 14520/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE ISSUED BY THE 4TH RESPONDENT DATED 22.2.2018. EXHIBIT P2OF THE NOTICE ISSUED BY THE 4TH RESPONDENT DATED 14.3.2018. EXHIBIT P3OF THE REPLY FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT DATED 18.4.2018. EXHIBIT P4OF THE ORDER PASSED BY THE 4TH RESPONDENT FOR AY-2013-2014 DATED 18.4.2018. EXHIBIT P5OF THE ORDER PASSED BY THE 4TH RESPONDENT FOR AY-2014-2015 DATED 18.4.2018. Wpc nOS.14520/2018 & CONN.CASES 39 APPENDIX OF WP(C) 14302/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1- AOF THE PROCEEDINGS OF PENALTY PASSED FOR THE YEAR 2014-15 DATED 22/09/2017. EXHIBIT P2- AOF THE TRIAL RUN REPORT/CERTIFICATE OBTAINED BY THE PETITIONER DATED 18/12/2017. EXHIBIT P3- AOF THE NOTICE ISSUED U/S.25(1) OF THE ACT FOR 2014-15 DATED 16/11/2017. EXHIBIT P4- AOF THE REPLY FILED BY THE PETITIONER DATED 12/01/2018. EXHIBIT P5- AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR THE THE YEAR 2014-15 DATED 18/01/2018. EXHIBIT P6- AOF THE RECOVERY NOTICE SO ISSUED FOR THE YEAR 2014-15 DATED 16/03/2018. Wpc nOS.14520/2018 & CONN.CASES 40 APPENDIX OF WP(C) 14361/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P3 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P4 COPY OF ORDER IN W.P.(C)NO. 11335/18 OF THIS HON'BLE COURT.

Wpc nOS.14520/2018 & CONN.CASES 41 APPENDIX OF WP(C) 14366/2018 PETITIONER'S/S EXHIBITS: EXT. P-1 PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO.32040231985/2010-2011/KVAT ISSUED BY THE ASSISTANT COMMISSIONER (ASSMT.),ALLAPUZHA DATED 30.01.2018 EXT. P-2 PHOTOSTAT COPY OF THE PRE-ASSESSMENT NOTICE NO.32040231985/2011-2012 ISSUED BY THE ASSISTANT COMMISSIONER (ASSMT.),SGST DEPARTMENT,ALLAPUZHA DATED 18.12.2017 EXT .P-3 PHOTOSTAT COPY OF THE ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C)NO.11335/2018 DATED 04.04.2018. Wpc nOS.14520/2018 & CONN.CASES 42 APPENDIX OF WP(C) 14383/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11 19.02.2018. EXHIBIT-P1(A): COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 20.02.2018. EXHIBIT-P1(B): COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 20.02.2018. EXHIBIT-P2: COPY OF ORDER IN W.P.(C0 NO.11335/18 OF THIS HON'BLE COURT 04.04.2018. Wpc nOS.14520/2018 & CONN.CASES 43 APPENDIX OF WP(C) 15487/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO. 32150277448/2012-13 DATED 21-03-2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P(C) NO. 11335/2018 DATED 04-04-2018. Wpc nOS.14520/2018 & CONN.CASES 44 APPENDIX OF WP(C) 15491/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE SHAW CAUSE NOTICE ISSUED U/S 25(1) OF THE KVAT ACT FOR 2009-10 DATED 22.11.2017. EXHIBIT P1(A) AOF THE SHAW CAUSE NOTICE ISSUED U/S. 25(1) OF THE KVAT ACT FOR 2010-11 DATED 22.11.2017. EXHIBIT P2 AOF THE REPLY FILED AGAINST EXT.P.1 BY THE PETITIONER DATED 11.12.2017 EXHIBIT P2(A) AOF THE REPLY FILED BY THE CHARTERED ACCOUNTANT DATED 16.12.2017 IN RESPECT OF EXT.P1 EXHIBIT P2(B) AOF THE LETTER FILED BY THE CHARTERED ACCOUNTANT DATED 26.12.2017 IN RESPECT OF EXT.P1 EXHIBIT P3 AOF THE REPLY FILED AGAINST EXT.P1(A) DATED 11.12.2017 EXHIBIT P3(A) AOF THE REPLY FILED BY THE CHARTERED ACCOUNTANT DATED 16.12.2017 IN RESPECT OF EXT.P1(A) EXHIBIT P3(B) AOF THE LETTER FILED BY THE CHARTERED ACCOUNTANT DATED 26.12.2017 IN RESPECT OF EXT.P1(A) EXHIBIT P4 AOF THE ASSESSMENT ORDER PASSED FOR THE YEAR 2009-10 DATED 30.01.2018. EXHIBIT P5 AOF THE JUDGMENT IN STATE OF PUNJAB & OTHERS VS.BHATINDA DISTRICT CO OP. MILK P UNION LTD REPORTED IN (2007) 10VST 180 SC.

Wpc nOS.14520/2018 & CONN.CASES 45 APPENDIX OF WP(C) 15496/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE SHAW CAUSE NOTICE ISSUED U/S.25(1) OF THE KVAT ACT FOR 2013-14 DATED:22-11-2017 EXHIBIT P1(A) AOF THE SHAW CAUSE NOTICE ISSUED U/S.25(1) OF THE KVAT ACT FOR 2014-15 DATED:22-11-2017 EXHIBIT P2 AOF THE REPLY FILED AGAINST EXT.P1 BY THE PETITIONER DATED: 11-12-2017 EXHIBIT P2(A) AOF THE REPLY FILED BY THE CHARTERED ACCOUNTANT DATED: 16-12-2017 IN RESPECT OF EXT. P1 EXHIBIT P2(B) AOF THE LETTER FILED BY THE CHARTERED ACCOUNTANT DATED: 26-12-2017 IN RESPECT OF EXT.P1 EXHIBIT P3 AOF THE REPLY FILED AGAINST EXT.P1(A) DATED 11-12-2017 EXHIBIT P3(A) AOF THE REPLY FILED BY THE CHARTERED ACCOUNTANT DATED: 16-12-2017 IN RESPECT OF EXT. P1(A) EXHIBIT P3(B) AOF THE LETTER FILED BY THE CHARTERED ACCOUNTANT DATED: 26-12-2017 IN RESPECT OF EXT. P1(A) EXHIBIT P4 AOF THE ASSESSMENT ORDER PASSED FOR THE YEAR 2013-14 DATED: 30.01.2018 EXHIBIT P4(A) AOF THE ASSESSMENT ORDER PASSED FOR THE YEAR 2014-15 DATED: 30.01.2018

Wpc nOS.14520/2018 & CONN.CASES 46 APPENDIX OF WP(C) 15499/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE ASSESSMENT ORDER PASSED FOR 2012-13 DATED 28/2/2018. EXHIBIT P1(A).OF THE ASSESSMENT ORDER PASSED FOR 2013-14 DATED 28/2/2018. EXHIBIT P1(B).OF THE ASSESSMENT ORDER PASSED FOR 2014-15 DATED 28/2/2018. EXHIBIT P1(C).OF THE ASSESSMENT ORDER PASSED FOR 2016-17 DATED 28/2/2018. Wpc nOS.14520/2018 & CONN.CASES 47 APPENDIX OF WP(C) 15508/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1OF THE PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 20/02/2018 EXHIBIT-P2OF THE INTERIM ORDER IN W.P(C)

Wpc nOS.14520/2018 & CONN.CASES 48 APPENDIX OF WP(C) 15509/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 26-03-2018. EXHIBIT P2OF THE INTERIM ORDER IN W.P(C0 NO. 13930/2018 DATED 13-04-2018 EXHIBIT P3OF THE DEMAND NOTICE IN FORM NO. 12 ISSUED BY 1ST RESPONDENT DATED 26-3- 2018. Wpc nOS.14520/2018 & CONN.CASES 49 APPENDIX OF WP(C) 15510/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 17/11/2017. EXHIBIT P2.OF THE INTERIM ORDER IN WPC NO.13930/2018 DATED 13/4/2018. EXHIBIT P3.OF THE DEMAND NOTICE U/S.7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BYT HE 5TH RESPONDENT DATED 21/3/2018. Wpc nOS.14520/2018 & CONN.CASES 50 APPENDIX OF WP(C) 15511/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1OF THE BUSINESS CLOSING REPORT OBTAINED FROM KVATIS EXHIBIT-P2OF THE PRE-ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEARS 2011-12 TO 2015-16 DATED 28/03/2018 EXHIBIT-P3OF THE INETRIM ORDER IN W.P(C)

Wpc nOS.14520/2018 & CONN.CASES 51 APPENDIX OF WP(C) 15512/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT UNDER S.6(2)OF THE ACT,31.03.2018 EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P(C)NO.14246/2018 DATED 24.04.2018. Wpc nOS.14520/2018 & CONN.CASES 52 APPENDIX OF WP(C) 15513/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY THE IST RESPONDENT FOR THE YEAR 2015-2016 DATED 12.03.2018. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P(C)NO.11335/2018 DATED 04.04.2018. Wpc nOS.14520/2018 & CONN.CASES 53 APPENDIX OF WP(C) 16103/2018 PETITIONER'S/S EXHIBITS: EXT,. P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXT.P2 COPY OF ORDER IN W.P.(C)NO.11335/18 0F THIS HON'BLE COURT.

Wpc nOS.14520/2018 & CONN.CASES 54 APPENDIX OF WP(C) 19701/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF THE NOTICE NO. TIN 32071284022/2012-13 DATED 13/11/2017, ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 TRUE PHOTOCOPY OF THE REPLY LETTER DATED 12/2/2018 SUBMITTED BY THE PETITIONER. EXHIBIT P3 TRUE PHOTOCOPY OF THE ORDER NO. 32071284022/2012-13 DATED 27/4/2018, ISSUED BY THE FIRST RESPONDENT. EXHIBIT P4 TRUE PHOTOCOPY OF THE NOTICE OF DEMAND NO.11/17-18 DATED 27/4/2018, ISSUED BY FIRST RESPONDENT.

Wpc nOS.14520/2018 & CONN.CASES 55 APPENDIX OF WP(C) 21996/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PRE-ASSESSMENT NOTICE DATE D28/5/2018 ISSUED U/S.25(1) OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2OF THE ORDER DATED 4/4/2018 OF THE HON'BLE HIGH COURT IN WPC NO.11335 OF 2018. Wpc nOS.14520/2018 & CONN.CASES 56 APPENDIX OF WP(C) 22901/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: COPY OF ANNUAL RETURN FOR THE YEAR 2015-16 FILED BY THE PETITIONER DATED 29.7.2016. EXHIBIT P2: COPY OF THE NOTICE ISSUED BY THE IST RESPONDENT FOR THE YEAR 2015-16 DATED 20.6.2018. EXHIBIT P3: COPY OF INTERIM ORDER DATED 13.4.2018 ISSEUD BY THIS HON'BLE COURT IN WPC NO.13552 OF 2018. Wpc nOS.14520/2018 & CONN.CASES 57 APPENDIX OF WP(C) 23504/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1:OF THE ASSESSMENT ORDER DATED 04/06/2018 PASSED BY THE FIRST RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT FOR THE ASSESSMENT YEAR 2013-14. EXHIBIT-P2:OF THE NOTICE OF DEMAND NOTICE DATED 04/06/2018 ISSUED BY THE FIRST RESPONDNET. EXHIBIT-P3:OF THE INTERIM ORDER DATED 04/04/2018 IN W.P.(C) 11335/2018. CSS/

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