BharatTaxGST

Sebi P.L. vs. The Commercial Tax Officer

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WP(C)/14781/2018HC KeralaGSTCNR KLHC01046369201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU54 pages
For Respondent: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E

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Cause title — parties, addresses and appearances
Wpc nO.14932/2018 & CONN.CASES 1 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. 14932 of 2018 PETITIONER/S: K. KRISHNAKUMAR S/O. KUNCHU, KANAMPARAMBU HOUSE, VILAYANCHATHANUR P.O, ALATHUR, PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER (IB) STATE GOODS & SERVICES 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 Wpc nO.14932/2018 & CONN.CASES 2 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).14781/2018, WP(C).15134/2018, WP(C).19616/2018, WP(C).19674/2018, WP(C).19865/2018, WP(C).20617/2018, WP(C).20661/2018, WP(C).21020/2018, WP(C).21467/2018, WP(C).21916/2018, WP(C).22462/2018, WP(C).22606/2018, WP(C).22610/2018, WP(C).23051/2018, WP(C).23415/2018, WP(C).23607/2018, WP(C).23666/2018, WP(C).23669/2018, WP(C).23780/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.14932/2018 & 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. 14781 of 2018 PETITIONER/S: SEBI P.L. AGED 47 YEARS M/S UNITED GRANITES, NEELIPPARA, PANNIYANKARA, PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES, ALATHUR-678541. 2 THE INSPECTING ASST. COMMISSIONER STATE GOODS & SERVICES TAX DEPARTMENT, CHITTUR- 678101. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. 4 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695001. 5 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-1109001. Wpc nO.14932/2018 & CONN.CASES 4 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).23415/2018, WP(C).23051/2018, WP(C).19674/2018, WP(C).22610/2018, WP(C).23607/2018, WP(C).22606/2018, WP(C).23669/2018, WP(C).21916/2018, WP(C).19616/2018, WP(C).23666/2018, WP(C).21020/2018, WP(C).22462/2018, WP(C).20661/2018, WP(C).21467/2018, WP(C).19865/2018, WP(C).20617/2018, WP(C).15134/2018, WP(C).23780/2018, WP(C).14932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.14932/2018 & 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. 15134 of 2018 PETITIONER/S: V.SHAHANA AGED 30 YEARS PIGEON IMITATION JEWELLERY,PMS COMPLEX, 476-F, OLLUR, THRISSUR. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT,IVTH CIRCLE, 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. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.THOMAS MATHEW NELLIMOOTTIL SC CENTRAL BOARD OF EXCISE AMP CUSTOMS Wpc nO.14932/2018 & CONN.CASES 6 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).23415/2018, WP(C).23051/2018, WP(C).19674/2018, WP(C).22610/2018, WP(C).23607/2018, WP(C).22606/2018, WP(C).23669/2018, WP(C).21916/2018, WP(C).19616/2018, WP(C).23666/2018, WP(C).21020/2018, WP(C).22462/2018, WP(C).20661/2018, WP(C).21467/2018, WP(C).19865/2018, WP(C).14781/2018, WP(C).20617/2018, WP(C).23780/2018, WP(C).14932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.14932/2018 & 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. 19616 of 2018 PETITIONER/S: P.M.SATHAR AGED 64 YEARS N R S TIMBER TRADERS,ERATTUPETTA-686 121. BY ADV. SRI.V.V.GEORGEKUTTY RESPONDENT/S: 1 COMMERCIAL TAX OFFICER, PALA 686 575 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 3 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695 002. 4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI-110 001. 5 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI-110 001. 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 nO.14932/2018 & CONN.CASES 8 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23415/2018, WP(C).23051/2018, WP(C).19674/2018, WP(C).22610/2018, WP(C).23607/2018, WP(C).22606/2018, WP(C).23669/2018, WP(C).21916/2018, WP(C).23666/2018, WP(C).21020/2018, WP(C).22462/2018, WP(C).20661/2018, WP(C).21467/2018, WP(C).19865/2018, WP(C).14781/2018, WP(C).20617/2018, WP(C).15134/2018, WP(C).23780/2018, WP(C).14932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.14932/2018 & 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. 19674 of 2018 PETITIONER/S: BIJU JOSEPH CHANNEL 10 INTERIOR AND CONSTRUCTION,KURUSUMMOODU.P.O.CHANGANACHERRY- 686 104. BY ADV. SRI.V.V.GEORGEKUTTY RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER (W.C), KOTTAYAM KOTTAYAM- 686001 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA,THIRUVANANTHAPURAM- 695 002 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM- 695 002 4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY ITS CHAIRMAN,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI- 110 001 5 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 N. WARRIER Wpc nO.14932/2018 & CONN.CASES 10 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23415/2018, WP(C).23051/2018, WP(C).22610/2018, WP(C).23607/2018, WP(C).22606/2018, WP(C).23669/2018, WP(C).21916/2018, WP(C).19616/2018, WP(C).23666/2018, WP(C).21020/2018, WP(C).22462/2018, WP(C).20661/2018, WP(C).21467/2018, WP(C).19865/2018, WP(C).14781/2018, WP(C).20617/2018, WP(C).15134/2018, WP(C).23780/2018, WP(C).14932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.14932/2018 & 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. 19865 of 2018 PETITIONER/S: ABDUL HAKEEM AGED 40 YEARS PROPRIETOR, M/S.MODEL SHOES N BAGS, KODUNGALLUR. BY ADVS. SMT.S.K.DEVI SRI.M.RAJ MOHAN SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, KERALA, KODUNGALLUR 680 664. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ. CGC., JAISHANKAR V. NAIR., Wpc nO.14932/2018 & CONN.CASES 12 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23415/2018, WP(C).23051/2018, WP(C).19674/2018, WP(C).22610/2018, WP(C).23607/2018, WP(C).22606/2018, WP(C).23669/2018, WP(C).21916/2018, WP(C).19616/2018, WP(C).23666/2018, WP(C).21020/2018, WP(C).22462/2018, WP(C).20661/2018, WP(C).21467/2018, WP(C).14781/2018, WP(C).20617/2018, WP(C).15134/2018, WP(C).23780/2018, WP(C).14932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.14932/2018 & 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. 20617 of 2018 PETITIONER/S: VAGAMON GRANITES PULLIKKANAM ESTATE GATE, PULLIKKANAM (P.O),PULIKKANAM ESTATE GATE, IDUKKI-685503. (REPRESENTED BY SRI.ANISH ABRAHAM,MANAGING PARTNER). BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT,PEERMADE, IDUKKI DISTRICT, PIN:685531. 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695 002. 4 CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. 5 UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI-110 001. BY ADVS. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.R.PRASANTH KUMAR, CGC SMT.SHEELA DEVI.I. SC CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.R.PRASANTH KUMAR CGC Wpc nO.14932/2018 & CONN.CASES 14 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).23415/2018, WP(C).23051/2018, WP(C).19674/2018, WP(C).22610/2018, WP(C).23607/2018, WP(C).22606/2018, WP(C).23669/2018, WP(C).21916/2018, WP(C).19616/2018, WP(C).23666/2018, WP(C).21020/2018, WP(C).22462/2018, WP(C).20661/2018, WP(C).21467/2018, WP(C).19865/2018, WP(C).14781/2018, WP(C).15134/2018, WP(C).23780/2018, WP(C).14932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.14932/2018 & 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. 20661 of 2018 PETITIONER/S: MOHAMMED YAKUB AGED 70 YEARS PROPRIETOR, M/S HHYS, HHYS BUILDING, CHAMAKADA,MAIN ROAD, KOLLAM. BY ADV. SRI.G.HARIKUMAR (GOPINATHAN NAIR) RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT,SECRETARIAT, THIRUVANATHAPURAM-695001. 2 ASSISTANT COMMISSIONER STATE TAX, SPECIAL CIRCLE-II, TAX TOWER, KOLLAM- 691002. 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).23415/2018, WP(C).23051/2018, WP(C).19674/2018, WP(C).22610/2018, WP(C).23607/2018, WP(C).22606/2018, WP(C).23669/2018, WP(C).21916/2018, WP(C).19616/2018, WP(C).23666/2018, WP(C).21020/2018, WP(C).22462/2018, WP(C).21467/2018, WP(C).19865/2018, WP(C).14781/2018, WP(C).20617/2018, WP(C).15134/2018, WP(C).23780/2018, WP(C).14932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.14932/2018 & CONN.CASES 16 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. 21020 of 2018 PETITIONER/S: M/S SHOLA HEAVEN KANTHALLOOR P.O., IDUKKI DISTRICT, PIN- 685620REPRESENTED BY ITS PARTNER, SRI.DEVASSYKUTTY JOSE BY ADV. SRI.A.A.ZIYAD RAHMAN RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO DEPARTMENT OF COMMERCIAL TAXES, SECRETARIAT, THIRUVANANTHAPURAM -695001 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT THIRUVANANTHAPURAM - PIN - 695001 3 THE STATE TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES DEVIKULAM, IDUKKI DISTRICT - 685613 4 THE STATE TAX OFFICER INTELLIGENCE STATE GOODS SERVICE TAX DEPARTMENT, SQUAD NO.III,IDUKKI DEVIKULAM,PIN - 685613 5 UNION OF INDIA REPRESENTED BY ITS SECRETARY TO DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI PIN - 110001. 6 THE CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE NEW DELHI PIN - 110001 Wpc nO.14932/2018 & CONN.CASES 17 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).23415/2018, WP(C).23051/2018, WP(C).19674/2018, WP(C).22610/2018, WP(C).23607/2018, WP(C).22606/2018, WP(C).23669/2018, WP(C).21916/2018, WP(C).19616/2018, WP(C).23666/2018, WP(C).22462/2018, WP(C).20661/2018, WP(C).21467/2018, WP(C).19865/2018, WP(C).14781/2018, WP(C).20617/2018, WP(C).15134/2018, WP(C).23780/2018, WP(C).14932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.14932/2018 & CONN.CASES 18 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. 21467 of 2018 PETITIONER/S: GIGESH M. PROPRIETOR, HOT BUNS BAKES, N.G.O. QUARTERS, VELLIMADUKUNNU, KOZHIKODE-673012. BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR RESPONDENT/S: 1 THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM 2 THE STATE TAX OFFICER 3RD CIRCLE, COMMERCIAL TAXES, KOZHIKODE-673101. 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).23415/2018, WP(C).23051/2018, WP(C).19674/2018, WP(C).22610/2018, WP(C).23607/2018, WP(C).22606/2018, WP(C).23669/2018, WP(C).21916/2018, WP(C).19616/2018, WP(C).23666/2018, WP(C).21020/2018, WP(C).22462/2018, WP(C).20661/2018, WP(C).19865/2018, WP(C).14781/2018, WP(C).20617/2018, WP(C).15134/2018, WP(C).23780/2018, WP(C).14932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.14932/2018 & 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. 21916 of 2018 PETITIONER/S: M/S. ASSOCIATED PIPE INDUSTRIES MUKHATHALA, KOLLAM - 691576, REPRESENTED BY ITS MANAGING PARTNER SHRI. A. HAMZA. BY ADV. SRI.G.HARIKUMAR (GOPINATHAN NAIR) RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695001. 2 STATE TAX OFFICER I - CIRCLE, KOLLAM - 691013. 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).23415/2018, WP(C).23051/2018, WP(C).19674/2018, WP(C).22610/2018, WP(C).23607/2018, WP(C).22606/2018, WP(C).23669/2018, WP(C).19616/2018, WP(C).23666/2018, WP(C).21020/2018, WP(C).22462/2018, WP(C).20661/2018, WP(C).21467/2018, WP(C).19865/2018, WP(C).14781/2018, WP(C).20617/2018, WP(C).15134/2018, WP(C).23780/2018, WP(C).14932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.14932/2018 & 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. 22462 of 2018 PETITIONER/S: P.S.DHRUVAN PRPRIETOR, M/S. PARAPPATTU JEWELLERY, NEAR GOVT. HIGH SCHOOL, PERUMBAVOOR-683 542. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.S.SUDHEER (K/417/1984) RESPONDENT/S: 1 STATE TAX OFFICER SGST DEPARTMENT, FIRST CIRCLE, PERUMBAVOOR,683542. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM,PIN: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.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 nO.14932/2018 & CONN.CASES 21 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23415/2018, WP(C).23051/2018, WP(C).19674/2018, WP(C).22610/2018, WP(C).23607/2018, WP(C).22606/2018, WP(C).23669/2018, WP(C).21916/2018, WP(C).19616/2018, WP(C).23666/2018, WP(C).21020/2018, WP(C).20661/2018, WP(C).21467/2018, WP(C).19865/2018, WP(C).14781/2018, WP(C).20617/2018, WP(C).15134/2018, WP(C).23780/2018, WP(C).14932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.14932/2018 & CONN.CASES 22 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. 22606 of 2018 PETITIONER/S: SYON SUPPLIERS M.XVI-88(B), RAMACHANDRA BUILDING, KOLIYAKODE P.O., THIRUVANANTHAPURAM DISTRICT, PIN: REPRESENTED BY ITS PROPRIETOR SAJITH S. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE STATE TAX OFFICER FIRST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 002. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNEMNT TAXES DEPARTMENT GOVERNE 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. BY ADVS. SRI.M.RAJENDRA KUMAR, CGC SRI.M.RAJENDRA KUMAR 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. Wpc nO.14932/2018 & CONN.CASES 23 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23415/2018, WP(C).23051/2018, WP(C).19674/2018, WP(C).22610/2018, WP(C).23607/2018, WP(C).23669/2018, WP(C).21916/2018, WP(C).19616/2018, WP(C).23666/2018, WP(C).21020/2018, WP(C).22462/2018, WP(C).20661/2018, WP(C).21467/2018, WP(C).19865/2018, WP(C).14781/2018, WP(C).20617/2018, WP(C).15134/2018, WP(C).23780/2018, WP(C).14932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.14932/2018 & CONN.CASES 24 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. 22610 of 2018 PETITIONER/S: M/S.HONEST BAKERY COLLEGE ROAD, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER, BIJU J., S/O. JOSE P.R., AGED 46 YEARS, RESIDING AT PERINCHERRY HOUSE, KURIACHIRA P.O. THRISSUR - 680006. BY ADVS. SRI.C.A.CHACKO SMT.C.M.CHARISMA SMT.MEHTAB P.EASA RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI - 110001. 2 STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695001. 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695001. 4 THE STATE TAX OFFICER IB DEPARTMENT O SGST, KERALA, THRISSUR, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, (INTELLIGENCE), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR - 680004. 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 nO.14932/2018 & CONN.CASES 25 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23415/2018, WP(C).23051/2018, WP(C).19674/2018, WP(C).23607/2018, WP(C).22606/2018, WP(C).23669/2018, WP(C).21916/2018, WP(C).19616/2018, WP(C).23666/2018, WP(C).21020/2018, WP(C).22462/2018, WP(C).20661/2018, WP(C).21467/2018, WP(C).19865/2018, WP(C).14781/2018, WP(C).20617/2018, WP(C).15134/2018, WP(C).23780/2018, WP(C).14932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.14932/2018 & CONN.CASES 26 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. 23051 of 2018 PETITIONER/S: M/S.MAX OVENTECH INDIA PVT.LTD THUNDIL BUILDING, KALARICKAL JUNCTION,KAREELAKULANGARA P.O., KAYAMKULAM - 690 572,REPRESENTED BY ITS MANAGER, RAJEEV.S., BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER, HARIPAD STATE GOODS & SERVICES TAX DEPARTMENT,HARIPAD - 690 514. 2 THE STATE TAX OFFICER SQUAD NO.2, STATE GOODS & SERVICES TAX DEPARTMENT, ALAPPUZHA AT CHENGANNUR - 689 121. 3 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 4 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. Wpc nO.14932/2018 & CONN.CASES 27 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23415/2018, WP(C).19674/2018, WP(C).22610/2018, WP(C).23607/2018, WP(C).22606/2018, WP(C).23669/2018, WP(C).21916/2018, WP(C).19616/2018, WP(C).23666/2018, WP(C).21020/2018, WP(C).22462/2018, WP(C).20661/2018, WP(C).21467/2018, WP(C).19865/2018, WP(C).14781/2018, WP(C).20617/2018, WP(C).15134/2018, WP(C).23780/2018, WP(C).14932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.14932/2018 & CONN.CASES 28 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. 23415 of 2018 PETITIONER/S: M.A.SHAJU PROPRIETOR, M/S.KRIPA PULTRY,XII/56, AVANOOR, THRISSUR-680 547 BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER 3RD CIRCLE, THRISSUR-4 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THRIUVANANTHAPURAM-695 001 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THRIUVANANTHAPURAM-695 001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23051/2018, WP(C).19674/2018, WP(C).22610/2018, WP(C).23607/2018, WP(C).22606/2018, WP(C).23669/2018, WP(C).21916/2018, WP(C).19616/2018, WP(C).23666/2018, WP(C).21020/2018, WP(C).22462/2018, WP(C).20661/2018, WP(C).21467/2018, WP(C).19865/2018, WP(C).14781/2018, WP(C).20617/2018, WP(C).15134/2018, WP(C).23780/2018, WP(C).14932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.14932/2018 & 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. 23607 of 2018 PETITIONER/S: CHITHARA METAL CRUSHER MANCODU P.O. CHITHARA, KOLLAM DISTRICT 691 559,REPRESENTED BY IT'S MANAGING PARTNER M. ABBAS BY ADV. SRI.PREMJIT NAGENDRAN RESPONDENT/S: 1 ASSISTANT COMMISSIONER(ASSESSMENT) SPECIAL CIRCLE, SGST DEPARTMENT, KOTTARAKARA- 691506. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 SECRETARY TAX DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT THIRUVANANTHAPURAM-695 001. 4 CENTRAL 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).23415/2018, WP(C).23051/2018, WP(C).19674/2018, WP(C).22610/2018, WP(C).22606/2018, WP(C).23669/2018, WP(C).21916/2018, WP(C).19616/2018, WP(C).23666/2018, WP(C).21020/2018, WP(C).22462/2018, WP(C).20661/2018, WP(C).21467/2018, WP(C).19865/2018, WP(C).14781/2018, WP(C).20617/2018, WP(C).15134/2018, WP(C).23780/2018, WP(C).14932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.14932/2018 & CONN.CASES 30 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. 23666 of 2018 PETITIONER/S: M/S. JOHNS GOLD & DIAMONDS NEDUMANGAD, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR , SIJO JOHN. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE INTELLIGENCE OFFICER SQUAD NO. VI, COMMERCIAL TAXES, NEDUMANGAD,THIRUVANANTHAPURAM - 695 541. 2 THE ASST. COMMISSIONER DEPARTMENT OF STATE GOODS & SERVICES TAX, NEYYATTINKARA - 695 121. 3 THE COMMISSIONER STATE GOODS & SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 4 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIATE, THIRUVANANTHAPURAM - 695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN. GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23415/2018, WP(C).23051/2018, WP(C).19674/2018, WP(C).22610/2018, WP(C).23607/2018, WP(C).22606/2018, WP(C).23669/2018, WP(C).21916/2018, WP(C).19616/2018, WP(C).21020/2018, WP(C).22462/2018, WP(C).20661/2018, WP(C).21467/2018, WP(C).19865/2018, WP(C).14781/2018, WP(C).20617/2018, WP(C).15134/2018, WP(C).23780/2018, WP(C).14932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.14932/2018 & 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. 23669 of 2018 PETITIONER/S: TECHNOTRADE RETAIL SERVICES INDIA P.LTD 40/1818 C-1, MARINE DRIVE, SHANMUGHAM ROAD,ERNAKULAM, KOZHI 682031,REPRESENTED BY DIRECTOR K.M. ANWAR BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1 STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT,CLAS TOWERS, OLD RAILWAY STATION ROAD,3RD CIRCLE, ERNAKULAM, KOCHI 682018 2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002 3 STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM, 695002 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).23415/2018, WP(C).23051/2018, WP(C).19674/2018, WP(C).22610/2018, WP(C).23607/2018, WP(C).22606/2018, WP(C).21916/2018, WP(C).19616/2018, WP(C).23666/2018, WP(C).21020/2018, WP(C).22462/2018, WP(C).20661/2018, WP(C).21467/2018, WP(C).19865/2018, WP(C).14781/2018, WP(C).20617/2018, WP(C).15134/2018, WP(C).23780/2018, WP(C).14932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.14932/2018 & CONN.CASES 32 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. 23780 of 2018 PETITIONER/S: M/S PAUL RAJ & CO . OORAMBU, KAKKAVILA P.O.,THIRUVANANTHAPURAM,REPRESENTED BY A.PAUL RAJ,MANAGING PARTNER. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.B.PRABHAKARAN RESPONDENT/S: 1 ASSISTANT COMMISSIONER, SPECIAL CIRCLE, STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM - 695 001. 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. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER Wpc nO.14932/2018 & CONN.CASES 33 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23415/2018, WP(C).23051/2018, WP(C).19674/2018, WP(C).22610/2018, WP(C).23607/2018, WP(C).22606/2018, WP(C).23669/2018, WP(C).21916/2018, WP(C).19616/2018, WP(C).23666/2018, WP(C).21020/2018, WP(C).22462/2018, WP(C).20661/2018, WP(C).21467/2018, WP(C).19865/2018, WP(C).14781/2018, WP(C).20617/2018, WP(C).15134/2018, WP(C).14932/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc nO.14932/2018 & CONN.CASES 34

JUDGMENT [ WP(C) 14932/2018 ,WP(C).14781/2018 ,WP(C).15134/2018 ,WP(C).19616/2018 ,WP(C).19674/2018 ,WP(C).19865/2018 ,WP(C).20617/2018 ,WP(C).20661/2018 ,WP(C).21020/2018 ,WP(C).21467/2018 ,WP(C).21916/2018 ,WP(C).22462/2018 ,WP(C).22606/2018 ,WP(C).22610/2018 ,WP(C).23051/2018 ,WP(C).23415/2018 ,WP(C).23607/2018 ,WP(C).23666/2018 ,WP(C).23669/2018 ,WP(C).23780/2018 ] 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 nO.14932/2018 & CONN.CASES 35 APPENDIX OF WP(C) 14932/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEARS 2014-15 TO 2016-17 EXHIBIT P2 COPY OF ORDER IN W.P(C) NO. 11335/18 OF THIS HON'BLE COURT.

Wpc nO.14932/2018 & CONN.CASES 36 APPENDIX OF WP(C) 14781/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 29.01.2018 EXHIBIT P2 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT DATED 18.04.2018. EXHIBIT P3 COPY OF ORDER IN WP(C) NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2018. Wpc nO.14932/2018 & CONN.CASES 37 APPENDIX OF WP(C) 15134/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 12/4/2018 EXHIBIT P2OF THE INTERIM ORDER IN WPC NO.13930/2018 DATED 13/4/2018 EXHIBIT P3OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 12/4/2018

Wpc nO.14932/2018 & CONN.CASES 38 APPENDIX OF WP(C) 19616/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER AND DEMAND NOTICE DATED 30.11.2017 FOR 2016-17 ISSUED BY THE 1ST RESPONDENT.

Wpc nO.14932/2018 & CONN.CASES 39 APPENDIX OF WP(C) 19674/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER AND DEMAND NOTICE DATED 26.10.2017 FOR 2016-17 ISSUED BY THE 1ST RESPONDENT

Wpc nO.14932/2018 & CONN.CASES 40 APPENDIX OF WP(C) 19865/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1:OF THE ASSESSMENT ORDER NO.32081057379/2016-17 DATED 26.3.2018. Wpc nO.14932/2018 & CONN.CASES 41 APPENDIX OF WP(C) 20617/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE ASSESSMENT ORDER NO.CR.7/2016-17 DATED 27.4.2018 ISSUED BY THE IST RESPONDENT. EXHIBIT P2:OF THE ORDER IN WPC 11335/2018 OF THIS HON'BLE COURT DATED 4.4.2018. Wpc nO.14932/2018 & CONN.CASES 42 APPENDIX OF WP(C) 20661/2018 EXHIBIT P1OF THE NOTICE DATED 13.3.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2OF THE REPLY DATED 10.4.2018 SUBMITTED BY THE PETITIONER. EXHIBIT P3OF THE ASSESSMENT ORDER NO.32020855492/16-17 DATED 07.05.2018 ALONG WITH THE NOTICE OF THE DEMAND.

Wpc nO.14932/2018 & CONN.CASES 43 APPENDIX OF WP(C) 21020/2018 PETITIONER'S/S EXHIBITS: EXT.P1: COPY OF THE REQUEST DATED 17/3/2018 EXT.P2 COPY OF THE REQUEST DATED 17/3/2018. EXT.P3: COPY OF THE ORDER BEARING NO.CR.43/16- 17(TIN.32061239133/2016-17 DATED 27/3/2018 PERTAINING TO THE ASSESSMENT YEAR 2016-17

Wpc nO.14932/2018 & CONN.CASES 44 APPENDIX OF WP(C) 21467/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER U/S. 25(1) DATED 30.04.2018 ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P1(A)OF THE DEMAND NOTICE DATED 31.05.2018 ISSUED BY THE 2ND RESPONDENT ALONG WITH THE ASSESSMENT ORDER FOR THE YEAR 2016-17. EXHIBIT P2OF THE ORDER DATED 04.04.2018 OF THE HON'BLE HIGH COURT IN W.P.(C) NO.11335 OF 2018. Wpc nO.14932/2018 & CONN.CASES 45 APPENDIX OF WP(C) 21916/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF NOTICE DATED 28.04.2018 ISSUED BY 2ND RESPONDENT. EXHIBIT P2OF REPLY DATED 28.05.2018 SUBMITTED BY THE PETITIONER. EXHIBIT P3ASSESSMENT ORDER NO.32020641832/16-17 DATED 05.06.2018 WITH NOTICE OF DEMAND.

Wpc nO.14932/2018 & CONN.CASES 46 APPENDIX OF WP(C) 22462/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:OF THE ASSESSMENT ORDER NO.32151213224/2016-17 DATED 20.6.2018 ISSUED BY THE IST RESPONDENT. EXHIBIT P1(A):OF THE PRE ASSESSMENT NOTICE NO.32151213224/11-12 DATED 7.6.2018 ISSUED FOR THE YEAR 2011-12. EXHIBIT P1(B):OF THE PRE ASSESSMENT NOTICE NO.32151213224/12-13 DATED 7.6.2018 ISSUED FOR THE YEAR 2012+13. EXHIBIT P1(C):OF THE PRE ASSESSMENT NOTICE NO.32151213224/13-14 DATED 7.6.2018 ISSUED FOR THE YEAR 2013-14. EXHIBIT P1(D):OF THE PRE ASSESSMENT NOTICE NO.32151213224/14-15 DATED 7.6.2018 ISSUED FOR THE YEAR 2014-15. EXHIBIT P2:OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO.11335/2018 DATED 4.4.2018. Wpc nO.14932/2018 & CONN.CASES 47 APPENDIX OF WP(C) 22606/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF NOTICE DATED 04-06-2018 ISSUED BY THE 1ST RESPONDENT U/S.25 OF THE ACT FOR THE YEAR 2016-17. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018. Wpc nO.14932/2018 & CONN.CASES 48 APPENDIX OF WP(C) 22610/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF SUMMONS DATED 27.2.2018 ISSUED BY 4TH RESPONDENT TO THE PETITIONER. EXHIBIT P2OF ORDER DATED 27.4.2018 IN W.P. (C) NO.14625/2018. Wpc nO.14932/2018 & CONN.CASES 49 APPENDIX OF WP(C) 23051/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P3 COPY OF ORDER IN WPC NO.14383/18 OF THIS HON'BLE COURT.

Wpc nO.14932/2018 & CONN.CASES 50 APPENDIX OF WP(C) 23415/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P1(A) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE PERIOD APRIL TO JUNE 2017 EXHIBIT P2 COPY OF ORDER IN W.P.(C0 NO.14383/18 OF THIS HON'BLE COURT

Wpc nO.14932/2018 & CONN.CASES 51 APPENDIX OF WP(C) 23607/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO. 32021425405/2016-17 ISSUED BY THE ASSISTANT COMMISSIONER(ASMT) SPECIAL CIRCLE KOTTARAKARA DATED 25.11.2017. EXHIBIT P2 PHOTOSTAT COPY OF THE ORDER NO. 32021425405/2016-17 ISSUED BY THE ASSISTANT COMMISSIONER (ASSMT)SPECIAL CIRCLE KOTTARAKARA DATED 31.10.2017. Wpc nO.14932/2018 & CONN.CASES 52 APPENDIX OF WP(C) 23666/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PENALTY ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 COPY OF ORDER IN W.P(C) NO. 14383/18 OF THIS HON'BLE COURT.

Wpc nO.14932/2018 & CONN.CASES 53 APPENDIX OF WP(C) 23669/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO. 32071786569/2016-17 DATED 14.05.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2OF THE REPLY DATED 20.6.2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT

Wpc nO.14932/2018 & CONN.CASES 54 APPENDIX OF WP(C) 23780/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE PRE ASSESSMENT NOTICE NO.32010988825/2016-17 DATED NIL ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2.OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.11335/2018 DATED 04.04.2018. CSS/

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