BharatTaxGST

P.C. Muhammed vs. The Commercial Tax Officer-1

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WP(C)/23458/2018HC KeralaGSTCNR KLHC01055045201811 January 2019Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU62 pages
For Respondent: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E

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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. 23258 of 2018 PETITIONER/S: K.ANGURAJ PROPRIETOR, M/S.ANGU TRADERS, V/28, KODUVAYUR - KUZHALMANNAM ROAD, CHUKKAMKUNNAM, MAHALIKUDAM,THENKURISSI P.O., PALAKKAD - 678 671. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX, PALAKKAD STATE GOODS & SERVICE TAX DEPARTMENT,SPECIAL CIRCLE, PALAKKAD - 678 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., W.P.(C) No.23258/2018 & Conn. Cases -2- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14859/2018, WP(C).15056/2018, WP(C).15057/2018, WP(C).15252/2018, WP(C).16653/2018, WP(C).16855/2018, WP(C).17859/2018, WP(C).17860/2018, WP(C).18458/2018, WP(C).19256/2018, WP(C).19656/2018, WP(C).20258/2018, WP(C).20685/2018, WP(C).21857/2018, WP(C).23052/2018, WP(C).23453/2018, WP(C).23458/2018, WP(C).23854/2018, WP(C).24054/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.23258/2018 & 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. 14859 of 2018 PETITIONER/S: M/S V.T.ANTONY & SONS JEWELLERY IRINJALAKUDA,REPRESENTED BY ITS MANAGING PARTNER,V.A.THOMACHAN. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER (ASSMT) STATE GOODS AND SERVICE TAX DEPARTMENT,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. W.P.(C) No.23258/2018 & Conn. Cases -4- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001. BY ADVS. GOVERNMENT PLEADER SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23258/2018, WP(C).24054/2018, WP(C).23854/2018, WP(C).23453/2018, WP(C).23052/2018, WP(C).20685/2018, WP(C).20258/2018, WP(C).19656/2018, WP(C).19256/2018, WP(C).18458/2018, WP(C).17860/2018, WP(C).17859/2018, WP(C).16855/2018, WP(C).16653/2018, WP(C).15252/2018, WP(C).21857/2018, WP(C).23458/2018, WP(C).15056/2018, WP(C).15057/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.23258/2018 & 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. 15056 of 2018 PETITIONER/S: P.C. SHAJI WORKS CONTRACTOR, PEEDIKAPARAMBIL HOUSE,MOUNT SINAI ROAD, THODUPUZHA. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT,IDUKKI AT KATTAPPANA - 685 508. 2 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES,IDUKKI AT KATTAPPANA - 685 508. W.P.(C) No.23258/2018 & Conn. Cases -6- 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM -695 001. 4 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 5 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).23258/2018, WP(C).24054/2018, WP(C).23854/2018, WP(C).23453/2018, WP(C).23052/2018, WP(C).20685/2018, WP(C).20258/2018, WP(C).19656/2018, WP(C).19256/2018, WP(C).18458/2018, WP(C).17860/2018, WP(C).17859/2018, WP(C).16855/2018, WP(C).16653/2018, WP(C).15252/2018, WP(C).14859/2018, WP(C).21857/2018, WP(C).23458/2018, WP(C).15057/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.23258/2018 & 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. 15057 of 2018 PETITIONER/S: MOHAMMED LAISE KADAVIL VALAPIL, AYILAKKAD HOUSE, AYILAKKAD, MALAPPURAM DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER MINI CIVIL STATION, PONNANI-679583. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT THIRUVANANTHAPURAM-695001. 3 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. W.P.(C) No.23258/2018 & Conn. Cases -8- 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 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).23258/2018, WP(C).24054/2018, WP(C).23854/2018, WP(C).23453/2018, WP(C).23052/2018, WP(C).20685/2018, WP(C).20258/2018, WP(C).19656/2018, WP(C).19256/2018, WP(C).18458/2018, WP(C).17860/2018, WP(C).17859/2018, WP(C).16855/2018, WP(C).16653/2018, WP(C).15252/2018, WP(C).14859/2018, WP(C).21857/2018, WP(C).23458/2018, WP(C).15056/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.23258/2018 & 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. 15252 of 2018 PETITIONER/S: M/S. ROYAL MARKETING VALLOM KADAVU LANE VII/554 A, VALLOM KADAVU LANE, PARAPPURAM, ALUVA,ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER K.U FIRDOUSE. BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.SUSHANTH.J. RESPONDENT/S: 1 STATE TAX OFFICER III S.G.S.T DEPARTMENT, ANGAMALY - 683 572. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002. 3 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM - 695 002. W.P.(C) No.23258/2018 & Conn. Cases -10- 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23258/2018, WP(C).24054/2018, WP(C).23854/2018, WP(C).23453/2018, WP(C).23052/2018, WP(C).20685/2018, WP(C).20258/2018, WP(C).19656/2018, WP(C).19256/2018, WP(C).18458/2018, WP(C).17860/2018, WP(C).17859/2018, WP(C).16855/2018, WP(C).16653/2018, WP(C).14859/2018, WP(C).21857/2018, WP(C).23458/2018, WP(C).15056/2018, WP(C).15057/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.23258/2018 & 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. 16653 of 2018 PETITIONER/S: DHANLAXMI BANK LTD DHANALEKSHMI BUILDINGS, NAICKANAL, THRISSUR -680001, REPRESENTED BY ITS CHIEF FINANCIAL OFFICER, BHASI K.V. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.V.JAYAPRAKASH SRI.M.RAJAGOPAL RESPONDENT/S: 1 ASSISTANT COMMISSIONER [ASSESSMENT] COMMERCIAL TAXES, POOTHOLE, THRISSUR. PIN:680004. 2 THE STATE OF KERALA REP.BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001. 3 UNION OF INDIA REPRESENTED BY ITS SECETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. W.P.(C) No.23258/2018 & Conn. Cases -12- BY ADVS. SRI.DINESH R.SHENOY, 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., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23258/2018, WP(C).24054/2018, WP(C).23854/2018, WP(C).23453/2018, WP(C).23052/2018, WP(C).20685/2018, WP(C).20258/2018, WP(C).19656/2018, WP(C).19256/2018, WP(C).18458/2018, WP(C).17860/2018, WP(C).17859/2018, WP(C).16855/2018, WP(C).15252/2018, WP(C).14859/2018, WP(C).21857/2018, WP(C).23458/2018, WP(C).15056/2018, WP(C).15057/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.23258/2018 & 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. 16855 of 2018 PETITIONER/S: M/S.SYNERGY MARKETING SERVICES 35/1424(4), ESSEN AVENUE, PALARIVATTOM P.O,ERNAKULAM -682 025, REPRESENTED BY ITS PROPRIETOR,NANDAKUMAR C. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT/S: 1 THE STATE TAX OFFICER DEPARTMENT OF GOODS AND SERVICES TAXES,2ND CIRCLE, KALAMASSERY AT KAKKANAD,ERNAKULAM -682 030. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,KARAMANA P.O, THIRUVANANTHAPURAM DISTRICT-695001. 3 THE SECRETARY GOVERNMENT OF KERALA TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM DISTRICT-695 001. W.P.(C) No.23258/2018 & Conn. Cases -14- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI -110 001. BY ADVS. SMT.SINDHUMOL.T.P., CGC 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).23258/2018, WP(C).24054/2018, WP(C).23854/2018, WP(C).23453/2018, WP(C).23052/2018, WP(C).20685/2018, WP(C).20258/2018, WP(C).19656/2018, WP(C).19256/2018, WP(C).18458/2018, WP(C).17860/2018, WP(C).17859/2018, WP(C).16653/2018, WP(C).15252/2018, WP(C).14859/2018, WP(C).21857/2018, WP(C).23458/2018, WP(C).15056/2018, WP(C).15057/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.23258/2018 & 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. 17859 of 2018 PETITIONER/S: M/S. ORIENTAL WOODS N.H.BYEPASS, EDAPPALLY, ERNAKULAM, REPRESENTED BY ITS PARTNER V.P.RASHEED. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON SRI.K.SUNIL RESPONDENT/S: 1 THE INTELLIGENCE OFFICER (INVESTIGATION BRANCH) OFFICE OF THE INSPECTING ASST.COMMISSIONER (INTELLIGENCE),COMMERCIAL TAXES, KOTTAYAM-686082. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT THIRUVANANTHAPURAM-695001. 3 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. W.P.(C) No.23258/2018 & Conn. Cases -16- 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).23258/2018, WP(C).24054/2018, WP(C).23854/2018, WP(C).23453/2018, WP(C).23052/2018, WP(C).20685/2018, WP(C).20258/2018, WP(C).19656/2018, WP(C).19256/2018, WP(C).18458/2018, WP(C).17860/2018, WP(C).16855/2018, WP(C).16653/2018, WP(C).15252/2018, WP(C).14859/2018, WP(C).21857/2018, WP(C).23458/2018, WP(C).15056/2018, WP(C).15057/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.23258/2018 & 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. 17860 of 2018 PETITIONER/S: C.G.NANDAKUMAR AGED 52 YEARS M/S NANDIL HONDA, CHAMMANTHOOR, PUNALUR. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT,PUNALUR- 691305. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695001. W.P.(C) No.23258/2018 & Conn. Cases -18- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-1109001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23258/2018, WP(C).24054/2018, WP(C).23854/2018, WP(C).23453/2018, WP(C).23052/2018, WP(C).20685/2018, WP(C).20258/2018, WP(C).19656/2018, WP(C).19256/2018, WP(C).18458/2018, WP(C).17859/2018, WP(C).16855/2018, WP(C).16653/2018, WP(C).15252/2018, WP(C).14859/2018, WP(C).21857/2018, WP(C).23458/2018, WP(C).15056/2018, WP(C).15057/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.23258/2018 & 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. 18458 of 2018 PETITIONER/S: M/S. PAE LTD. 69, TARDEO ROAD, MUMBAI-400034,REPRESENTED BY ITS AUTHORISED SIGNATORY,SRI.JINESH M.R. BY ADVS. SRI.RAJESH NAMBIAR SRI.N.R.SAJ RESPONDENT/S: 1 ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT SPECIAL CIRCLE-III, ERNAKULAM, PIN-682031. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695001. W.P.(C) No.23258/2018 & Conn. Cases -20- 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).23258/2018, WP(C).24054/2018, WP(C).23854/2018, WP(C).23453/2018, WP(C).23052/2018, WP(C).20685/2018, WP(C).20258/2018, WP(C).19656/2018, WP(C).19256/2018, WP(C).17860/2018, WP(C).17859/2018, WP(C).16855/2018, WP(C).16653/2018, WP(C).15252/2018, WP(C).14859/2018, WP(C).21857/2018, WP(C).23458/2018, WP(C).15056/2018, WP(C).15057/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.23258/2018 & 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. 19256 of 2018 PETITIONER/S: M.V. SUBHASH M/S PRIDE FASHION JEWELLERY,COURT ROAD, ALATHUR, PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT,ALATHUR- 678 541 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM- 695 001 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM- 695 001 W.P.(C) No.23258/2018 & Conn. Cases -22- 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).23258/2018, WP(C).24054/2018, WP(C).23854/2018, WP(C).23453/2018, WP(C).23052/2018, WP(C).20685/2018, WP(C).20258/2018, WP(C).19656/2018, WP(C).18458/2018, WP(C).17860/2018, WP(C).17859/2018, WP(C).16855/2018, WP(C).16653/2018, WP(C).15252/2018, WP(C).14859/2018, WP(C).21857/2018, WP(C).23458/2018, WP(C).15056/2018, WP(C).15057/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.23258/2018 & 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. 19656 of 2018 PETITIONER/S: M/S. AM DISTRIBUTERS DOOR NO.CC 35/026, D1 & D2, FIRST FLOOR,BHASKER VILLA, PALARIVATTOM, COCHIN 682025.REPRESENTED BY IT'S MANAGING PARTNER (DESIGNATION)MR, M.MOHAMMED BASHEER. BY ADVS. SMT.K.LATHA SMT.JESSY MANUEL RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE- 111,COMMERCIAL TAXES ERNAKULAM 682015 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA.P.O.THIRUVANANTHAPURAM-695002. W.P.(C) No.23258/2018 & Conn. Cases -24- 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM -695001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADVS. SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23258/2018, WP(C).24054/2018, WP(C).23854/2018, WP(C).23453/2018, WP(C).23052/2018, WP(C).20685/2018, WP(C).20258/2018, WP(C).19256/2018, WP(C).18458/2018, WP(C).17860/2018, WP(C).17859/2018, WP(C).16855/2018, WP(C).16653/2018, WP(C).15252/2018, WP(C).14859/2018, WP(C).21857/2018, WP(C).23458/2018, WP(C).15056/2018, WP(C).15057/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.23258/2018 & 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. 20258 of 2018 PETITIONER/S: CAVINKARE PVT. LTD. DOOR NO.48/1748, D4, AZAD COMPLEX, PERUMPOTTA ROAD, ELAMAKKARA, KOCHI, PIN-682 026, REPRESENTED BY ITS AUTHORIZED SIGNATORY, MAHESH E.S. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER COMMERCIAL TAXES, MATTANCHERRY AT ALUVA, ERNAKULAM DISTRICT, PIN-680 002. 2 THE STATE OF KERALA REP. BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. W.P.(C) No.23258/2018 & Conn. Cases -26- 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).23258/2018, WP(C).24054/2018, WP(C).23854/2018, WP(C).23453/2018, WP(C).23052/2018, WP(C).20685/2018, WP(C).19656/2018, WP(C).19256/2018, WP(C).18458/2018, WP(C).17860/2018, WP(C).17859/2018, WP(C).16855/2018, WP(C).16653/2018, WP(C).15252/2018, WP(C).14859/2018, WP(C).21857/2018, WP(C).23458/2018, WP(C).15056/2018, WP(C).15057/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.23258/2018 & 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. 20685 of 2018 PETITIONER/S: ABDUL HAMEED T.K. 'FIDA TRADERS', THEVAMKULANGARA, OTHALUR P.O., THRITHALA, PALAKKAD DISTRICT. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, SALES TAX OFFICE, PATTAMBI-PALAKKAD-679303. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. W.P.(C) No.23258/2018 & Conn. Cases -28- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. 5 THE DEPUTY TAHSILDAR PATTAMBI TALUK, PATTITHARA VILLAGE, PALAKKAD-679303. BY ADV. SRI.R.V.RAGHUNATHAN THAMPURAN 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).23258/2018, WP(C).24054/2018, WP(C).23854/2018, WP(C).23453/2018, WP(C).23052/2018, WP(C).20258/2018, WP(C).19656/2018, WP(C).19256/2018, WP(C).18458/2018, WP(C).17860/2018, WP(C).17859/2018, WP(C).16855/2018, WP(C).16653/2018, WP(C).15252/2018, WP(C).14859/2018, WP(C).21857/2018, WP(C).23458/2018, WP(C).15056/2018, WP(C).15057/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.23258/2018 & 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. 21857 of 2018 PETITIONER/S: M/S.GAYLORD METALS ANGAMALY SOUTH P.O. - 683 573,ANGAMALY. BY ADVS. SRI.BEJOY CHERIYAN SRI.P.C.JOSEPH(CASPER) RESPONDENT/S: 1 STATE TAX OFFICER - II STATE GOODS AND SERVICES TAX DEPARTMENT, ANGAMALY - 683 572. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 022. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. W.P.(C) No.23258/2018 & Conn. Cases -30- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23258/2018, WP(C).24054/2018, WP(C).23854/2018, WP(C).23453/2018, WP(C).23052/2018, WP(C).20685/2018, WP(C).20258/2018, WP(C).19656/2018, WP(C).19256/2018, WP(C).18458/2018, WP(C).17860/2018, WP(C).17859/2018, WP(C).16855/2018, WP(C).16653/2018, WP(C).15252/2018, WP(C).14859/2018, WP(C).23458/2018, WP(C).15056/2018, WP(C).15057/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.23258/2018 & 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. 23052 of 2018 PETITIONER/S: M/S.ESCORTS LTD. LAKSHMI COMPLEX, NEAR THOTTUPALAM,MARUTHA ROAD, PALAKKAD, REPRESENTED BY ITS HEAD INDIRECT TAXATION,MOHAMMED ARSHAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASST.COMMISSIONER OF STATE TAX STATE GOODS & SERVICES TAX DEPARTMENT,SPECIAL CIRCLE, PALAKKAD - 678 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPRTMENT,THIRUVANANTHAPURAM - 695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIATE, THIRUVANANTHAPURAM - 695 001. W.P.(C) No.23258/2018 & Conn. Cases -32- 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).23258/2018, WP(C).24054/2018, WP(C).23854/2018, WP(C).23453/2018, WP(C).20685/2018, WP(C).20258/2018, WP(C).19656/2018, WP(C).19256/2018, WP(C).18458/2018, WP(C).17860/2018, WP(C).17859/2018, WP(C).16855/2018, WP(C).16653/2018, WP(C).15252/2018, WP(C).14859/2018, WP(C).21857/2018, WP(C).23458/2018, WP(C).15056/2018, WP(C).15057/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.23258/2018 & 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. 23453 of 2018 PETITIONER/S: NOVELTY TEXTILES DIVISION OF NOVELTY CLOTHING PVT. LTD.,REGD. OFFICE AT NO.44/1037A, LFC ROAD,KALOOR, SHOP AT 40/2692 A,B.C & D MARKET ROAD,ERNAKULAM, COCHIN - 11, REPRESENTED BY ITSMANAGING DIRECTOR, SRI.E.P.GEORGE. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER, ERNAKULAM KVAT CIRCLE - III, DEPARTMENT OF COMMERCIAL TAXES,CLAS TOWER, OLD RAILWAY STATION ROAD,ERNAKULAM, PIN - 682 018. 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. W.P.(C) No.23258/2018 & Conn. Cases -34- 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. 5 THE INSPECTING ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,ERNAKULAM AT CIVIL STATION, KAKKANAD,PIN - 682 030. BY ADVS. SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23258/2018, WP(C).24054/2018, WP(C).23854/2018, WP(C).23052/2018, WP(C).20685/2018, WP(C).20258/2018, WP(C).19656/2018, WP(C).19256/2018, WP(C).18458/2018, WP(C).17860/2018, WP(C).17859/2018, WP(C).16855/2018, WP(C).16653/2018, WP(C).15252/2018, WP(C).14859/2018, WP(C).21857/2018, WP(C).23458/2018, WP(C).15056/2018, WP(C).15057/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.23258/2018 & 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. 23458 of 2018 PETITIONER/S: P.C. MUHAMMED AGED 48 YEARS S/O. AHAMMEDKUTTY HAJI, P.C.TIMBERS, IRUVETTY P.O., THOTTILANGADI, AREACODE MALAPPURAM DISTRICT. BY ADV. SRI.BABU S. NAIR RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER-1 MANJERI, MALAPPURAM DISTRICT, PIN-676121. 2 THE ASSISTANT COMMISSIONER OF SALES TAX STATE GOODS AND TAXES DEPARTMENT,MANJERI, MALAPPURAM DISTRICT, PIN-676121. 3 THE COMMISSIONER STATE GOODS AND TAXES DEPARTMENT,THIRUVANANTHAPURAM, PIN-695001. W.P.(C) No.23258/2018 & Conn. Cases -36- 4 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECERTARIAT, THIRUVANANTHAPURAM,PIN-695001. 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).23258/2018, WP(C).24054/2018, WP(C).23854/2018, WP(C).23453/2018, WP(C).23052/2018, WP(C).20685/2018, WP(C).20258/2018, WP(C).19656/2018, WP(C).19256/2018, WP(C).18458/2018, WP(C).17860/2018, WP(C).17859/2018, WP(C).16855/2018, WP(C).16653/2018, WP(C).15252/2018, WP(C).14859/2018, WP(C).21857/2018, WP(C).15056/2018, WP(C).15057/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.23258/2018 & Conn. Cases -37- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23854 of 2018 PETITIONER/S: M/S.VOCX MOTORS AMA BUILDING, KALMANDAPAM,PALAKKAD, REPRESENTED BY ITS PARTNER MANMADAN.P. BY ADVS. SRI.R.PARTHASARATHY SMT.SEEMA RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER IIND CIRCLE DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-680 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF EKRALA,SECRETARIAT, THIRUVANANTHAPRUAM-695 001. W.P.(C) No.23258/2018 & Conn. Cases -38- 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).23258/2018, WP(C).24054/2018, WP(C).23453/2018, WP(C).23052/2018, WP(C).20685/2018, WP(C).20258/2018, WP(C).19656/2018, WP(C).19256/2018, WP(C).18458/2018, WP(C).17860/2018, WP(C).17859/2018, WP(C).16855/2018, WP(C).16653/2018, WP(C).15252/2018, WP(C).14859/2018, WP(C).21857/2018, WP(C).23458/2018, WP(C).15056/2018, WP(C).15057/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.23258/2018 & Conn. Cases -39- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 24054 of 2018 PETITIONER/S: M/S.WHITE LINE AGENCIES PALLITHAZHE ROAD, KALPETTA, WAYANAD, REPRESENTED BY ITS MANAGING PARTNER AUGUSTINE THOMAS. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER, KALPETTA STATE GOODS & SERVICES TAX DEPARTMENT, KALPETTA 673 121. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM 695 001. 3 SECRETARAY TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM 695 001. W.P.(C) No.23258/2018 & Conn. Cases -40- ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23258/2018, WP(C).23854/2018, WP(C).23453/2018, WP(C).23052/2018, WP(C).20685/2018, WP(C).20258/2018, WP(C).19656/2018, WP(C).19256/2018, WP(C).18458/2018, WP(C).17860/2018, WP(C).17859/2018, WP(C).16855/2018, WP(C).16653/2018, WP(C).15252/2018, WP(C).14859/2018, WP(C).21857/2018, WP(C).23458/2018, WP(C).15056/2018, WP(C).15057/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.23258/2018 & Conn. Cases -41-

J U D G M E N T [ WP(C) 23258/2018 ,WP(C).14859/2018 ,WP(C).15056/2018 ,WP(C).15057/2018 ,WP(C).15252/2018 ,WP(C).16653/2018 ,WP(C).16855/2018 ,WP(C).17859/2018 ,WP(C).17860/2018 ,WP(C).18458/2018 ,WP(C).19256/2018 ,WP(C).19656/2018 ,WP(C).20258/2018 ,WP(C).20685/2018 ,WP(C).21857/2018 ,WP(C).23052/2018 ,WP(C).23453/2018 ,WP(C).23458/2018 ,WP(C).23854/2018 ,WP(C).24054/2018 ] In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken.

2.

All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P. (C) No.11335 of 2018 and connected cases. I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above. DAMA SESHADRI NAIDU JUDGE jjj -42- APPENDIX OF WP(C) 23258/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1: COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 11.05.2018. EXHIBIT-P2: COPY OF ORDER IN W.P.(C) NO.14383/18 OF THIS HON'BLE COURT 27.04.2018. -43- APPENDIX OF WP(C) 14859/2018 PETITIONER'S/S EXHIBITS: EXT P1OF NOTICE NO.32-80987304/2012-13 DATED 22.3.2018 EXT.P1AOF NOTICE NO.32080987304/2013-14 DATED 22.3.2018 EXT.P2OF NOTICE NO.32080987304/2012-13 DATED 5.4.2018 EXT.P2AOF NOTICE NO.32080987304/2013-14 DATED 5.4.2018 EXT.P2BOF NOTICE NO.32080987304/2014-15 DATED 6.4.2018 EXT.P2COF NOTICE NO.32080987304/2015-16 DATED 6.4.2018 EXT.P2DOF NOTICE NO.32080987304/2016-17 DATED 6.4.2018. -44- APPENDIX OF WP(C) 15056/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1OF THE ORDER DATED 30/12/2017 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT-P2OF THE NOTICE DATED 06/03/2018 IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT EXHIBIT-P3OF THE ORDER DATED 04/04/2018 IN W.P(C) 11335/2018 -45- APPENDIX OF WP(C) 15057/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 11-04-2018. EXHIBIT P1(A) COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 11-04-2018. EXHIBIT P2 COURT DATED 04-04-2018. -46- APPENDIX OF WP(C) 15252/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE NOTICE ISSUED IN FORM NO.17 FOR 2013-14 DATED: 03-11-2017. EXHIBIT P2 AOF THE SHAW CAUSE NOTICE ISSUED U/S. 25[1] OF THE KVAT ACT FOR 2013-14 DATED: 13-12-2017. EXHIBIT P3 AOF THE REPLY FIELD AGAINST EXT.P2 DATED: 08-01-2018. EXHIBIT P4 AOF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2013-14 DATED: 31-03-2018. -47- APPENDIX OF WP(C) 16653/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2011-12. EXHIBIT P1(A) COPY OF ANNUAL RETURN FOR THE YEAR 2012-13. EXHIBIT P1(B) COPY FO ANNUAL RETURN FOR THE YEAR 2013-14. EXHIBIT P2 COPY OF NOTICE DATED 8/3/2017 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1)FOR THE YEAR 2011-

12.

EXHIBIT P2(A) COPY OF NOTICE DATED 8/3/2017 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14 EXHIBIT P2(B) COPY OF NOTICE DATED 8/3/2017 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14. EXHIBIT P3 COPY OF NOTICE DATED 8/3/2017 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 67(10 FOR THE YEAR 2011-12. EXHIBIT P3(A) COPY OF NOTICE DATED 8/3/2017 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 67(10 FOR THE YEAR 2012-13. EXHIBIT P(B) COPY OF NOTICE DATED 8/3/2017 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 67(10 FOR THE YEAR 2013-14. EXHIBIT P4 COPY OF LETTER DATED 20/3/2017 ADDRESSED TO THE 1ST RESPONDENT. EXHIBIT P5 COPY OF NOTICE DATED 30/8/2017 ISSUED BY THE 1SRT RESPONDENT.

-48- EXHIBIT P6 COPY OF THE LETTER DATED 15/9/2017 FILED BY THE PETITIONER. EXHIBIT P7 COPY OF THE LETTER DATED 27/9/2017 FILED BY THE PETITIONER. EXHIBIT P8 COPY OF NOTICE DATED 17/5/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P9 COPY OF INTERIM ORDER DATED 13/4/2018 ISSUED BY THIS HON'BLE COURT IN WPCNO.13552 OF 2018. -49- APPENDIX OF WP(C) 16855/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE NO.32070461905/2012-13 DATED 06.01.2018. EXHIBIT P2OF THE REPLY DATED 06.02.2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P3OF THE ASSESSMENT ORDER NO.32071361905/2012-13 DATED 14.03.2018 -50- APPENDIX OF WP(C) 17859/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 26-03-2018. EXHIBIT P2 COPY OF ORDER IN WP(C)NO.11335/18 OF THIS HON'BLE COURT DATED 04-04-2018. -51- APPENDIX OF WP(C) 17860/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE MONTH APRIL 2017 DATED ON 24.12.2017, EXHIBIT P1(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE MONTH MAY 2017 DATED ON 24.12.2017. EXHIBIT P1(B) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE MONTH JUNE 2017 DATED ON 24.12.2017. EXHIBIT P2 COURT.

-52- APPENDIX OF WP(C) 18458/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 23.04.2018 FOR THE YEAR 2012-13 ISSUED UNDER SECTION 25 OF THE KAVT ACT. EXHIBIT P2OF THE INTERIM ORDER DATED 4.04.2018 IN W.P.(C) 11335/2018. EXHIBIT P3OF THE INTERIM ORDER DATED 12.04.2018 IN WP(C) 13136/2018. -53- APPENDIX OF WP(C) 19256/2018 PETITIONER'S/S EXHIBITS: EXHIBITP1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 11-05-2018 EXHIBIT P2 COURT DATED 04-04-2018 -54- APPENDIX OF WP(C) 19656/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF PRE-ASSESSMENT NOTICE FOR THE YEAR 2011-2012 DATED 17.5.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P2OF ORDER ISSUED BY THIS COURT IN SIMILAR WRIT PETITIONS AND PASSED INTERIM ORDERS IN WPC NO. 13930/2018, DATED 13/4/2018 -55- APPENDIX OF WP(C) 20258/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2012-13. EXHIBIT P2 COPY OF ORDER DATED 31.05.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-2013 U/S.

25.

EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.13552 OF 2018. -56- APPENDIX OF WP(C) 20685/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1-OF ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE MONTH OF MAY 2017 (2017-18)

EXHIBIT P2-OF ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE MONTH OF JUNE 2017 (2017-18)

EXHIBIT P3-OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 5TH RESPONDENT FOR THE MONTH OF MAY 2017 DATED 26/05/2018. EXHIBIT P4-OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 5TH RESPONDENT FOR THE MONTH OF JUNE 2017 DATED 26/05/2018. -57- APPENDIX OF WP(C) 21857/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF ASSESSMENT ORDER DATED 30.05.2018, ISSUED TO PETITIONER BY 1ST RESPONDENT, UNDER SECTION 25 (1) OF THE KVAT ACT FOR 2016-17 PURSUANT TO THE NOTICE DATED 02.03.2018 EXHIBIT P2.OF ASSESSMENT ORDER DATED 30.05.2018, ISSUED TO PETITIONER BY 1ST RESPONDENT, UNDER SECTION 25 (1) OF THE KVAT ACT FOR 2017-18 PURSUANT TO THE NOTICE DATED 02.03.2018 EXHIBIT P3.OF THE INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO.11335 OF 2018 IN STAYING FURTHER STEPS ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE TO 1ST RESPONDENT AS ON THE DATE OF INITIATING PROCEEDINGS UNDER KVAT ACT 2003 -58- APPENDIX OF WP(C) 23052/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11 DATED 30.5.2018. EXHIBIT P1(A) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 11.6.2018. EXHIBIT P1(B) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 11.06.2018. EXHIBIT P2 COPY OF ORDER IN WPC NO. 14383/18 OF THIS HON'BLE COURT DATED 27.4.2018. -59- APPENDIX OF WP(C) 23453/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT UNDER SEC.25(1) FOR THE YEAR 2013- 2014 DATED 23.05.2018. -60- APPENDIX OF WP(C) 23458/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER OF THE FIRST RESPONDENT DATED, 3/10/2017 AS NO.32100483554/2013-14. EXHIBIT P2OF THE NOTICE OF DEMAND ISSUED BY THE FIRST RESPONDENT DATED 21/10/2017. -61- APPENDIX OF WP(C) 23854/2018 PETITIONER'S/S EXHIBITS: EXT.P1:OF THE PARTNERSHIP DEED DATED 12.12.2005. EXT.P2:OF THE ORDER DATED 31.05.2018. EXT.P3:OF THE DEMAND NOTICE DATED 31.05.2018. EXT.P4:OF THE ORDER DATED 08.06.2018 IN WP(C)NO.18979/2018. -62- APPENDIX OF WP(C) 24054/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P2 COPY OF ORDER IN W.P(C) 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.