High Court of KeralaSingle Judge2019-07-08Dismissed

M/S. KJM Resorts India Pvt Ltd v State Tax Officer (Intelligence) Squad-III, State Goods & Service Tax Department; Commissioner of State Taxes; Secretary, Taxes Department, Government of Kerala; Central Board of Excise and Customs, Department of Revenue, Ministry of Finance, Government of India

Case / Petition Number:WP(C).No.15412 of 2018

Case Details & Bench

Court: High Court of Kerala
Hon'ble Judges: S.V. Bhatti
Judgment Date: 2019-07-08
Court Decision / Holding: The writ petitions are dismissed by referring to and following the judgment in W.P.(C) No.11335 of 2018 & conn. cases; petitioners may pursue appellate or revisional remedies with possible condonation of delay.
Final Disposition: Dismissed

Parties to the Case

Appellants / Petitioners

M/S. KJM Resorts India Pvt Ltd, The Sienna Village, Chinnakkanal, Idukki District, represented by K.M. Joseph Binoy, Managing Director

Respondents

State Tax Officer (Intelligence) Squad-III, State Goods & Service Tax Department, Devikulam, IDUKKI-685 613
The Commissioner, State Goods & Service Tax Department, Tax Tower, Killipalam, Karamana P.O., Thiruvananthapuram-695 002
Secretary, Taxes Department, Government of Kerala, Secretariat, Thiruvananthapuram-695 001
Central Board of Excise and Customs, Department of Revenue, Ministry of Finance, Government of India, New Delhi-110 001

Legal Representation & Advocates

Counsels for Petitioners

• Sri P.S. Soman
• Sri T. Radhamany

Counsels for Respondents

• Sri Rajesh B., SC, Central Board of Excise & Customs
• Sri Sreelal Warrier, Central Board of Excise & Customs
• Spl GP C.E Unnikrishnan
• Dr. Thushara James

Case Synopsis & Summary

This batch judgment from the Kerala High Court concerns writ petitions challenging the validity of tax assessments under the GST and KVAT regimes. The primary petitioner in WP(C).15412/2018 is M/S KJM Resorts India Pvt Ltd. The petitions raise a challenge to Section 174 of the Kerala SGST Act (KSGST) and, alternatively, the argument that the demanded amounts were time-barred under Section 25(1) of the KVAT Act. The court heard the petitions together with numerous connected matters and, after considering the ratio laid down in W.P.(C) No.11335 of 2018 (dated 11 January 2019) and with the consent of counsel, dismissed the petitions. The bench noted that though the petitioners argue ultra vires or time-bar grounds, the controlling precedent in 11335/2018 compels dismissal; it also mentions the Sheen Golden Jewels decision as being against the petitioners, though not relied upon to grant relief in this batch. The order clarifies that the petitioners may pursue the available appellate/revisional remedies, including condonation of delay where applicable, so as not to render such remedies ineffective. The Court therefore refused to grant any substantive relief, directing that the writ petitions be dismissed in line with the 11335 ratio and with liberty to approach appellate authorities.

Provisions of Law Cited

Section 174 of the Kerala SGST Act (KSGST)Section 25(1) of the KVAT Act

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioner contends that Section 174 of the Kerala SGST Act is ultra vires to the state's legislative power and that the related demands under the KVAT Act were barred by limitation under Section 25(1). They seek quashing or staying the assessments and invoking available legal remedies. They rely on the ratio in earlier judgments to press their case and urge the Court to grant relief.

Contentions of Respondents

The respondents defend the validity and application of the KSGST provisions, including Section 174, and contend that the petitioners' challenges are unfounded. They rely on the controlling ratio in W.P.(C) No.11335 of 2018 and argue that the proper course is to dismiss the petitions and permit remedies of appeal/revision, including possible condonation of delay.

Cited Precedents (2)

Case Name	Citation	Treatment	Explanation
W.P.(C) No.11335 of 2018 & conn. cases	W.P.(C) No.11335 of 2018	Positive	Court adopts the ratio laid down in 11335/2018 to dismiss the batch of petitions.
M/s. Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)-1	Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)-1	Mentioned Only	Court notes this decision is against the petitioners; it is mentioned but not applied to grant relief in this batch.

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Extracted Judgment Text

Exact text extracted from official judgment records.

# **IN THE HIGH COURT OF KERALA AT ERNAKULAM** **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.15412 of 2018** ## **PETITIONER/S:** **M/S. KJM RESORTS INDIA PVT LTD., THE SIENNA VILLAGE, CHINNAKKANAL, IDUKKI DISTRICT, REPRESENTED BY K.M.JOSEPH BINOY, MANAGING DIRECTOR.** **BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY** ## **RESPONDENT/S:** - **1 STATE TAX OFFICER (INTELLIGENCE) SQUAD-III, STATE GOODS & SERVICE TAX DEPARTMENT, DEVIKULAM, IDUKKI-685 613.** - **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 AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001.** **BY ADVS. SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE &AMP; CUSTOMS SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL.GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).15612/2018, WP(C).15613/2018, WP(C).15614/2018, WP(C).16004/2018, WP(C).16408/2018, WP(C).16609/2018, WP(C).29807/2018, WP(C).29810/2018, WP(C).33606/2018, WP(C).33810/2018, WP(C).34427/2018,** **WP(C).No.15412 of 2018 & CONN. CASES - 2-** **WP(C).35408/2018, WP(C).35809/2018, WP(C).36009/2018, WP(C).37809/2018, WP(C).38808/2018, WP(C).40406/2018, WP(C).40408/2018, WP(C).40608/2018, WP(C).40810/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C).No.15412 of 2018 & CONN. CASES - 3-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.15612 of 2018** ## **PETITIONER/S:** **JAYAPRAKASH P.V. PROPRIETOR, J.P AGENCIES, R NO.1/782, PATTAMBI ROAD,KOOTTANAD, PALAKKAD. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY** |**RESPONDENT/S** **:**|**RESPONDENT/S** **:**| |---|---| |**1**|**THE STATE TAX OFFICER**| ||**STATE TAX OFFICE, (FORMERLY COMMERCIAL TAX**| ||**OFFICER), STATE GOODS AND SERVICE TAX**| ||**DEPARTMENT, PATTAMBI, PALAKKAD(DIST) - 679 303.**| |**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 AND CUSTOMS**| ||**DEPARTMENT OF REVENUE, MINISTRY OF**| ||**FINANCE,GOVERNMENT OF INDIA,**| ||**NEW DELHI - 110 001.**| ||**SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF**| ||**EXCISE AND CUSTOMS**| ||**SPL. GP C.E UNNIKRISHNAN**| ||**GP DR. THUSHARA JAMES**| **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40810/2018, WP(C).40608/2018,** **WP(C).No.15412 of 2018 & CONN. CASES - 4-** **WP(C).40406/2018, WP(C).40408/2018, WP(C).16609/2018, WP(C).16408/2018, WP(C).15412/2018, WP(C).15613/2018, WP(C).15614/2018, WP(C).16004/2018, WP(C).29807/2018, WP(C).29810/2018, WP(C).33606/2018, WP(C).33810/2018, WP(C).35408/2018, WP(C).35809/2018, WP(C).36009/2018, WP(C).37809/2018, WP(C).38808/2018, WP(C).34427/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C).No.15412 of 2018 & CONN. CASES - 5-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.15613 of 2018** ## **PETITIONER/S:** **M/S. MALASIAN PLY BOARDS ODAKKALI, PERUMBAVOOR, REPRESENTED BY ITS MANAGING PARTNER, SRI.M.A JAMAL.** **BY ADV. SRI.N.MURALEEDHARAN NAIR** ## **RESPONDENT/S:** |**1**|**THE STATE TAX OFFICER-I**| |---|---| ||**STATE GOODS AND SERVICES TAX DEPARTMENT,**| ||**I CIRCLE,MINI CIVIL STATION,**| ||**PERUMBAVOOR - 683 542.**| |**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 AND CUSTOMS**| ||**DEPARTMENT OF REVENUE, MINISTRY OF**| ||**FINANCE,GOVERNMENT OF INDIA,**| ||**NEW DELHI - 110 001.**| ||**BY ADVS.**| ||**SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, CENTRAL**| ||**BOARD OF EXCISE &AMP; CUSTOMS**| ||**SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF**| ||**EXCISE AND CUSTOMS**| ||**SPL. GP C.E UNNIKRISHNAN**| ||**GP DR. THUSHARA JAMES**| **WP(C).No.15412 of 2018 & CONN. CASES - 6-** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40810/2018, WP(C).40608/2018, WP(C).40406/2018, WP(C).40408/2018, WP(C).16609/2018, WP(C).16408/2018, WP(C).15412/2018, WP(C).15612/2018, WP(C).15614/2018, WP(C).16004/2018, WP(C).29807/2018, WP(C).29810/2018, WP(C).33606/2018, WP(C).33810/2018, WP(C).35408/2018, WP(C).35809/2018, WP(C).36009/2018, WP(C).37809/2018, WP(C).38808/2018, WP(C).34427/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C).No.15412 of 2018 & CONN. CASES - 7-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.15614 of 2018** ## **PETITIONER/S:** **TVS ELECTRONICS LIMITED 39/173, 'CHATURANGI', KARAKAT ROAD, ERNAKULAM, KOCHI - 682 016, REPRESENTED BY ITS SENIOR MANAGER-INDIRECT TAXATION, R. NARAYANASWAMY.** **BY ADVS. SRI.R.MURALEEDHARAN SRI.R.RAMAKRISHNAN POTTY** ## **RESPONDENT/S:** |**1**|**THE STATE TAX OFFICER**| |---|---| ||**SECOND CIRCLE, DEPARTMENT OF STATE GOODS AND**| ||**SERVICE TAXES,TAX COMPLEX, BAZAR ROAD, KOCHI,**| ||**PIN - 682 002.**| |**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 ANDCUSTOMS**| ||**DEPARTMENT OF REVENUE, MINISTRY OF**| ||**FINANCE,GOVERNMENT OF INDIA,**| ||**NEW DELHI - 110 001.**| |**5**|**THE INSPECTING ASSISTANT COMMISSIONER**| ||**DEPARTMENT OF STATE GOODS AND SERVICE TAX,**| ||**TAX COMPLEX, BAZAR ROAD, KOCHI, PIN - 682 002.**| **WP(C).No.15412 of 2018 & CONN. CASES - 8-** **BY ADV. SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40810/2018, WP(C).40608/2018, WP(C).40406/2018, WP(C).40408/2018, WP(C).16609/2018, WP(C).16408/2018, WP(C).15412/2018, WP(C).15612/2018, WP(C).15613/2018, WP(C).16004/2018, WP(C).29807/2018, WP(C).29810/2018, WP(C).33606/2018, WP(C).33810/2018, WP(C).35408/2018, WP(C).35809/2018, WP(C).36009/2018, WP(C).37809/2018, WP(C).38808/2018, WP(C).34427/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C).No.15412 of 2018 & CONN. CASES - 9-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.16004 of 2018** ## **PETITIONER/S:** **M/S.TRINITY ARCADE PVT LTD., TRINITY HOUSE, OPP. CHANGAMPUZHA PARK, EDAPPALLY, KOCHI - 24,REPRESENTED BY ITS CHAIRMAN, C.J MATHEW.** **BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON** ## **RESPONDENT/S:** |**1**|**THE STATE TAX OFFICER (IB)**| |---|---| ||**STATE GOODS & SERVICE TAX DEPARTMENT,**| ||**ERNAKULAM AT EDAPPALLY - 682 024.**| |**2**|**THE COMMISSIONER**| ||**STATE GOODS & SERVICE TAX DEPARTMENT,**| ||**THIRUVANANTHAPURAM - 695 001.**| |**3**|**SECRETARY**| ||**TAXES DEPARTMENT, GOVERNMENT OF KERALA,**| ||**SECRETARIATE, THIRUVANANTHAPURAM - 695 001.**| |**4**|**CENTRAL BOARD OF EXCISE AND CUSTOMS**| ||**DEPARTMENT OF REVENUE, MINISTRY OF**| ||**FINANCE,GOVERNMENT OF INDIA,**| ||**NEW DELHI - 110 001.**| ||**BY ADV. SMT.PREETHA S. NAIR, SC, CENTRAL BOARD**| ||**OF EXCISE AND CUSTOMS**| ||**SPL. GP C.E UNNIKRISHNAN**| ||**GP DR. THUSHARA JAMES**| **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40810/2018, WP(C).40608/2018,** **WP(C).No.15412 of 2018 & CONN. CASES - 10-** **WP(C).40406/2018, WP(C).40408/2018, WP(C).16609/2018, WP(C).16408/2018, WP(C).15412/2018, WP(C).15612/2018, WP(C).15613/2018, WP(C).15614/2018, WP(C).29807/2018, WP(C).29810/2018, WP(C).33606/2018, WP(C).33810/2018, WP(C).35408/2018, WP(C).35809/2018, WP(C).36009/2018, WP(C).37809/2018, WP(C).38808/2018, WP(C).34427/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C).No.15412 of 2018 & CONN. CASES - 11-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.16408 of 2018** ## **PETITIONER/S:** **M/S. OURA VENTURE S.S. COMPLEX, MARATHAKKARA,THRISSUR REPRESENTED BY ITS MANAGING PARTNER SABU.A.K** **BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR)** ## **RESPONDENT/S:** |**1**|**THE STATE TAX OFFICER**| |---|---| ||**O/O THE COMMERCIAL TAX OFFICER, IVTH CIRCLE,**| ||**COMMERCIAL TAXES, POOTHOLE, THRISSUR-680004.**| |**2**|**THE COMMISSIONER OF STATE TAXES**| ||**TAX TOWER, KILLIPALAM,**| ||**KARAMANA.P.O,THIRUVANANTHAPURAM-695002**| |**3**|**THE SECRETARY**| ||**TAXES DEPARTMENT, GOVERNMENT OF KERALA,**| ||**SECRETARIAT, THIRUVANANTHAPURAM-695001**| |**4**|**THE CENTRAL BOARD OF EXCISE AND CUSTOMS**| ||**DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,**| ||**GOVERNMENT OF INDIA, NEW DELHI-110001**| ||**BY ADVS.**| ||**SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE &AMP;**| ||**CUSTOMS**| ||**SPL. GP C.E UNNIKRISHNAN**| **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40810/2018, WP(C).40608/2018, WP(C).40406/2018, WP(C).40408/2018, WP(C).16609/2018, WP(C).15412/2018, WP(C).15612/2018, WP(C).15613/2018,** **WP(C).No.15412 of 2018 & CONN. CASES - 12-** **WP(C).15614/2018, WP(C).16004/2018, WP(C).29807/2018, WP(C).29810/2018, WP(C).33606/2018, WP(C).33810/2018, WP(C).35408/2018, WP(C).35809/2018, WP(C).36009/2018, WP(C).37809/2018, WP(C).38808/2018, WP(C).34427/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C).No.15412 of 2018 & CONN. CASES - 13-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.16609 of 2018** ## **PETITIONER/S:** **SAINULLABDEEN HEMEEDU KUNJU S/O. HAMEEDU KUNJU,AGED 55 YEARS,RAYYAN DRESS MALL, MARKET RD,KARUNAGAPPALLY, KERALA 690 518. BY ADV. SRI.NAVOD PRASANNAN PATTALI** ## **RESPONDENT/S:** |**1**|**STATE OF KERALA**| |---|---| ||**REPRESENTED BY ITS SECRETARY,STATE GOODS AND**| ||**SERVICE TAX DEPARTMENT,SECRETARIAT,**| ||**THIRUVANANTHAPURAM 695 001.**| |**2**|**THE COMMISSIONER**| ||**STATE GOODS AND SERVICE TAX DEPARTMENT,**| ||**THIRUVANANTHAPURAM 695 001.**| |**3**|**STATE TAX OFFICER**| ||**SPECIAL CIRCLE KOLLAM, KOLLAM 691 013.**| ||**BY ADV. GOVERNMENT PLEADER**| ||**SPL GP C.E UNNIKRISHNAN**| ||**GP DR. THUSHARA JAMES**| **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40810/2018, WP(C).40608/2018, WP(C).40406/2018, WP(C).40408/2018, WP(C).16408/2018, WP(C).15412/2018, WP(C).15612/2018, WP(C).15613/2018, WP(C).15614/2018, WP(C).16004/2018, WP(C).29807/2018, WP(C).29810/2018, WP(C).33606/2018, WP(C).33810/2018, WP(C).35408/2018, WP(C).35809/2018, WP(C).36009/2018, WP(C).37809/2018, WP(C).38808/2018, WP(C).34427/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C).No.15412 of 2018 & CONN. CASES - 14-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.29807 of 2018** ## **PETITIONER/S:** **M/S. SPEED ENTERPRISES, 16/85, A1-ROSHA BUILDING, KALMANDAPAM JUNCTION, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, D.RAJESH.** **BY ADVS. HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON** ## **RESPONDENT/S:** **1 THE STATE TAX OFFICER (WC) STATE GST DEPARTMENT, PALAKKAD - 678 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695001.** **3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695001.** **SPL GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40810/2018, WP(C).40608/2018, WP(C).40406/2018, WP(C).40408/2018, WP(C).16609/2018, WP(C).16408/2018, WP(C).15412/2018, WP(C).15612/2018, WP(C).15613/2018, WP(C).15614/2018, WP(C).16004/2018, WP(C).29810/2018, WP(C).33606/2018, WP(C).33810/2018, WP(C).35408/2018, WP(C).35809/2018, WP(C).36009/2018, WP(C).37809/2018, WP(C).38808/2018, WP(C).34427/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C).No.15412 of 2018 & CONN. CASES - 15-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.29810 of 2018** ## **PETITIONER/S:** **K.P BASHEER PROPRIETOR, M/S.RUBY STORES, MARKET ROAD, PALAKKD.** **BY ADVS. HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON** ## **RESPONDENT/S:** **1 THE STATE TAX OFFICER STATE GST DEPARTMENT, FIRST CIRCLE, PALAKKAD - 678 001. 2 THE COMMISSIONER OF COMMERCIAL TAXES.TAX TOWERS ,KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695002. 3 STATE OF KERALA, REP BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT. THIRUVANANTHAPRUAM- 695 001** **SPL GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40810/2018, WP(C).40608/2018, WP(C).40406/2018, WP(C).40408/2018, WP(C).16609/2018, WP(C).16408/2018, WP(C).15412/2018, WP(C).15612/2018, WP(C).15613/2018, WP(C).15614/2018, WP(C).16004/2018, WP(C).29807/2018, WP(C).33606/2018, WP(C).33810/2018, WP(C).35408/2018, WP(C).35809/2018, WP(C).36009/2018, WP(C).37809/2018, WP(C).38808/2018, WP(C).34427/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C).No.15412 of 2018 & CONN. CASES - 16-** # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.33606 of 2018** ## **PETITIONER/S:** **BESTIN CYRIAC VATTAKUZHIYIL HOUSE, KALLOORKKADU VILLAGE, THAZHAVAMKUNNU P.O., MUVATTUPUZHA, ERNAKULAM - 686 668.** **BY ADVS. SRI.K.S.HARIHARAN NAIR SRI.P.T.JOSEPH (PANJIKARAN)** ## **RESPONDENT/S:** **1 THE STATE TAX OFFICER (IB) OFFICE OF THE STATE TAX OFFICER (IB), MATTANCHERRY AT MINI CIVIL STATION, ALUVA - 683 101. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY 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. SPL GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES SRI. P.VIJAYAKUMAR, ASGI** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40810/2018, WP(C).40608/2018,** **WP(C).No.15412 of 2018 & CONN. CASES - 17-** **WP(C).40406/2018, WP(C).40408/2018, WP(C).16609/2018, WP(C).16408/2018, WP(C).15412/2018, WP(C).15612/2018, WP(C).15613/2018, WP(C).15614/2018, WP(C).16004/2018, WP(C).29807/2018, WP(C).29810/2018, WP(C).33810/2018, WP(C).35408/2018, WP(C).35809/2018, WP(C).36009/2018, WP(C).37809/2018, WP(C).38808/2018, WP(C).34427/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C).No.15412 of 2018 & CONN. CASES - 18-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.33810 of 2018** ## **PETITIONER/S:** **GRAND HYUNDAI, GRAND TOWER,, 2/804, PIRAYARI, 2ND MILE, KALLEKKAD P.O., PALAKKAD, PIN - 678 001. (REPRESENTED BY SRI.RAMANATHAN N.V.HR-MANAGER).** **BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768)** ## **RESPONDENT/S:** |**1**|**ASSISTANT COMMISSIONER,**| |---|---| ||**STATE GOODS AND SERVICES TAX DEPARTMENT,**| ||**SPECIAL CIRCLE, PALAKKAD - 678 001.**| |**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**|**INSPECTING ASSISTANT COMMISSIONER**| ||**STATE GOODS AND SERVICES TAX DEPARTMENT,**| ||**PALAKKAD-678 001**| ||**SPL GP C.E UNNIKRISHNAN**| ||**GP DR. THUSHARA JAMES**| **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40810/2018, WP(C).40608/2018, WP(C).40406/2018, WP(C).40408/2018, WP(C).16609/2018, WP(C).16408/2018, WP(C).15412/2018, WP(C).15612/2018,** **WP(C).No.15412 of 2018 & CONN. CASES - 19-** **WP(C).15613/2018, WP(C).15614/2018, WP(C).16004/2018, WP(C).29807/2018, WP(C).29810/2018, WP(C).33606/2018, WP(C).35408/2018, WP(C).35809/2018, WP(C).36009/2018, WP(C).37809/2018, WP(C).38808/2018, WP(C).34427/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C).No.15412 of 2018 & CONN. CASES - 20-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.34427 of 2018** ## **PETITIONER/S:** **M/S. PROMPT SUPPLIERS GOVINDAPURAM, KOZHIKODE-673016 REPRESENTED BY ITS MANAGING PARTNER MR. P. RAVEENDRAN.** **BY ADVS. SMT.K.LATHA SRI.C.RAMACHANDRAN** ## **RESPONDENT/S:** **1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE - 1, OFFICE OF THE ASSISTANT COMMISSIONER, SGST DEPARTMENT, KOZHIKODE 673016 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN-695002.** **SPL GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40810/2018, WP(C).40608/2018, WP(C).40406/2018, WP(C).40408/2018, WP(C).16609/2018, WP(C).16408/2018, WP(C).15412/2018, WP(C).15612/2018, WP(C).15613/2018, WP(C).15614/2018, WP(C).16004/2018, WP(C).29807/2018, WP(C).29810/2018, WP(C).33606/2018, WP(C).33810/2018, WP(C).35408/2018, WP(C).35809/2018, WP(C).36009/2018, WP(C).37809/2018, WP(C).38808/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C).No.15412 of 2018 & CONN. CASES - 21-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.35408 of 2018** ## **PETITIONER/S:** **DEEPTHY RAVEENDRAN, PROPRIETOR, M/S ANAND DISTRIBUTERS, NO.66, HOSPITAL NAGAR, PADA NORTH, KARUNAGAPALLY, KOLLAM DISTRICT.** **BY ADVS. SRI.BOBBY JOHN SRI.S.AJAYGHOSH KUMAR** |**BY ADVS.** **SRI.BOBBY JOHN** **SRI.S.AJAYGHOSH KUMAR**|**BY ADVS.** **SRI.BOBBY JOHN** **SRI.S.AJAYGHOSH KUMAR**| |---|---| |**RESPONDENT/S** **:**|| |**1**|**THE COMMISSIONER OF STATE GOODS AND SERVICE TAX**| ||**DEPARTMENT,KERALA, TAX TOWER, KILLIPPALAM,**| ||**KARAMANA, THIRUVANANTHAPURAM-695 002.**| |**2**|**STATE OF KERALA,**| ||**REPRESENTED BY THE SECRETARY TO GOVERNMENT,**| ||**TAXES DEPARTMENT, SECRETARIAT,**| ||**THIRUVANANTHAPURAM-695001.**| |**3**|**THE STATE TAX OFFICER,**| ||**KARUNAGAPALLY, STATE GOODS AND SERVICE TAX**| ||**DEPARTMENT, KARUNAGAPALLY ,KOLLAM,PIN-691507.**| |**4**|**UNION OF INDIA,**| ||**REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE**| ||**DEPARTMENT(REVENUE), CENTRAL SECRETARIAT, NEW**| ||**DELHI-110001.**| ||**SPL GP C.E UNNIKRISHNAN**| ||**GP DR. THUSHARA JAMES**| ||**SRI. P.VIJAYAKUMAR, ASGI**| **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40810/2018, WP(C).40608/2018, WP(C).40406/2018, WP(C).40408/2018, WP(C).16609/2018,** **WP(C).No.15412 of 2018 & CONN. CASES - 22-** **WP(C).16408/2018, WP(C).15412/2018, WP(C).15612/2018, WP(C).15613/2018, WP(C).15614/2018, WP(C).16004/2018, WP(C).29807/2018, WP(C).29810/2018, WP(C).33606/2018, WP(C).33810/2018, WP(C).35809/2018, WP(C).36009/2018, WP(C).37809/2018, WP(C).38808/2018, WP(C).34427/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C).No.15412 of 2018 & CONN. CASES - 23-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.35809 of 2018** ## **PETITIONER/S:** **M/S RAMCO HOME APPLICANCES N.H.ROAD, HARIPAD, BY ITS PROPRIETOR GIREESH SREEDHARAKURUP, ALAPPUZHA - 690514.** **BY ADV. SRI.A.KRISHNAN** ## **RESPONDENT/S:** |**1**|**THE STATE TAX OFFICER**| |---|---| ||**STATE GOODS AND SERVICE TAX DEPARTMENT, 1ST**| ||**CIRCLE, CIVIL STATION, OFFICE OF THE STATE GOODS**| ||**AND SERVICE TAX DEPARTMENT, ALAPPUZHA,**| ||**PIN 688 001.**| |**2**|**THE COMMISSIONER,**| ||**STATE GOODS AND SERVICE TAX DEPARTMENT,**| ||**THIRUVANANTHAPURAM 695 001.**| |**3**|**STATE OF KERALA,**| ||**REPRESENTED BY SECRETARY TO TAXES, FINANCE**| ||**DEPARTMENT, SECRETARIAT,**| ||**THIRUVANANTHAPURAM 695 001.**| |**4**|**THE UNION OF INDIA,**| ||**REPRESENTED BY SECRETARY TO FINANCE, FINANCE**| ||**DEPARTMENT, NEW DELHI-110 001.**| ||**SPL GP C.E UNNIKRISHNAN**| ||**GP DR. THUSHARA JAMES**| ||**SRI. P.VIJAYAKUMAR, ASGI**| **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40810/2018, WP(C).40608/2018, WP(C).40406/2018, WP(C).40408/2018, WP(C).16609/2018, WP(C).16408/2018, WP(C).15412/2018, WP(C).15612/2018, WP(C).15613/2018, WP(C).15614/2018, WP(C).16004/2018,** **WP(C).No.15412 of 2018 & CONN. CASES - 24-** **WP(C).29807/2018, WP(C).29810/2018, WP(C).33606/2018, WP(C).33810/2018, WP(C).35408/2018, WP(C).36009/2018, WP(C).37809/2018, WP(C).38808/2018, WP(C).34427/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C).No.15412 of 2018 & CONN. CASES - 25-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.36009 of 2018** ## **PETITIONER/S:** |**1**|**M/S. NEVUS TELE SYSTEM**| |---|---| ||**39/5674, 2ND FLOOR, AMIGO HOUSE, THOUNDAYIL**| ||**ROAD, PANAMPILLY NAGAR, COCHIN, PIN- 682 036**| ||**REPRESENTED BY ITS PROPRIETOR MR.SANGEETH S.V.**| |**2**|**THE INSPECTING ASSISTANT COMMISSIONER**| ||**COMMERCIAL TAXES,CIVIL STATION,KAKKANAD,**| ||**ERNAKULAM,PIN-682030.**| ||**BY ADVS.**| ||**SRI.SOJAN MATHEW**| ||**SMT.K.J.VALSALA KUMARI**| ||**SRI.V.C.CHARLY**| ## **RESPONDENT/S:** |**1**|**THE STATE OF KERALA**| |---|---| ||**REPRESENTED BY THE PRINCIPAL SECRETARY TO**| ||**GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT**| ||**SECRETARIAT, THIRUVANANTHAPURAM- 695001**| |**2**|**THE STATE TAX OFFICER**| ||**COMMERCIAL TAXES,KVAT CIRCLE-II,THRIPPUNITHURA.**| |**3**|**THE INSPECTING ASSISTANT COMMISISONER,**| ||**COMMERCIAL TAXES, CIVIL STATION, KAKKANAD,**| ||**ERNAKULAM, PIN- 682 030**| |**4**|**UNION OF INDIA**| ||**REPRESENTED BY THE SECRETARY,DEPARTMENT OF**| ||**REVENUE,MINISTRY OF FINANCE,ROOM NO.46,NORTH**| ||**BLOCK, NEW DELHI-110001.**| ||**SPL GP C.E UNNIKRISHNAN**| ||**GP DR. THUSHARA JAMES**| **WP(C).No.15412 of 2018 & CONN. CASES - 26-** ## **SRI. P.VIJAYAKUMAR, ASGI** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40810/2018, WP(C).40608/2018, WP(C).40406/2018, WP(C).40408/2018, WP(C).16609/2018, WP(C).16408/2018, WP(C).15412/2018, WP(C).15612/2018, WP(C).15613/2018, WP(C).15614/2018, WP(C).16004/2018, WP(C).29807/2018, WP(C).29810/2018, WP(C).33606/2018, WP(C).33810/2018, WP(C).35408/2018, WP(C).35809/2018, WP(C).37809/2018, WP(C).38808/2018, WP(C).34427/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C).No.15412 of 2018 & CONN. CASES - 27-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.37809 of 2018** ## **PETITIONER/S:** **EVM LIGHT COMMERCIAL MOTORS, OPPOSITE VALLYARKALAVOOR TEMPLE, PATHIRAPALLY, ALAPUZHA - 688 521, REPRESENTED BY ITS MANAGING PARTNER MR SABU JOHNY.** **BY ADV. SMT.K.LATHA** ## **RESPONDENT/S:** **1 INTELLIGENCE OFFICER, SQUAD NO.1, COMMERCIAL TAXES, ALAPUZHA - 688 521. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM- 695002. 3 THE INSPECTING ASST.COMMISSIONER/REVENUE RECOVERY OFFICER IN CHARGE, COMMERCIAL TAXES, COLLECTORATE, ALAPUZHA- 688521.** **SPL GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40810/2018, WP(C).40608/2018, WP(C).40406/2018, WP(C).40408/2018, WP(C).16609/2018, WP(C).16408/2018, WP(C).15412/2018, WP(C).15612/2018, WP(C).15613/2018, WP(C).15614/2018, WP(C).16004/2018, WP(C).29807/2018, WP(C).29810/2018, WP(C).33606/2018, WP(C).33810/2018, WP(C).35408/2018, WP(C).35809/2018, WP(C).36009/2018, WP(C).38808/2018, WP(C).34427/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C).No.15412 of 2018 & CONN. CASES - 28-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.38808 of 2018** ## **PETITIONER/S:** **N.R.AGENCIES S.T. R COMPLEX, ANDAMUKKAM, KOLLAM 691 001, REPRESENTED BY ITS PROPRIETOR SRI. PRABHU RAM BY ADV. SRI.K.S.HARIHARAN NAIR** ## **RESPONDENT/S:** |**1**|**THE STATE TAX OFFICER-1**| |---|---| ||**STATE GOODS AND SERVICES TAX DEPARTMENT,**| ||**FIRST CIRCLE, TAX COMPLEX, ASRAMAOM,**| ||**KOLLAM 691013**| |**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**| ||**SPL GP C.E UNNIKRISHNAN**| ||**GP DR. THUSHARA JAMES**| ||**SRI. P.VIJAYAKUMAR, ASGI**| **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40810/2018, WP(C).40608/2018,** **WP(C).No.15412 of 2018 & CONN. CASES - 29-** **WP(C).40406/2018, WP(C).40408/2018, WP(C).16609/2018, WP(C).16408/2018, WP(C).15412/2018, WP(C).15612/2018, WP(C).15613/2018, WP(C).15614/2018, WP(C).16004/2018, WP(C).29807/2018, WP(C).29810/2018, WP(C).33606/2018, WP(C).33810/2018, WP(C).35408/2018, WP(C).35809/2018, WP(C).36009/2018, WP(C).37809/2018, WP(C).34427/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C).No.15412 of 2018 & CONN. CASES - 30-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.40406 of 2018** ## **PETITIONER/S:** **K.SURESH KUMAR PROPRIETOR, M/S.SREEKRISHNA CASHEW TRADERS, STADIUM COMPLEX, KOLLAM.** ||**BY ADV. SRI.BOBBY JOHN**| |---|---| |**RESPONDENT/S** **:**|| |**1**|**THE COMMISSIONER OF STATE GOODS AND SERVICE TAX**| ||**DEPARTMENT,KERALA, TAX TOWER, KILLIPALAM,**| ||**KARAMANA, THIRUVANANTHAPURAM-PIN-695002.**| |**2**|**STATE OF KERALA,**| ||**REPRESENTED BY THE SECRETARY TO GOVERNMENT,**| ||**TAXES DEPARTMENT, SECRETARIAT,**| ||**THIRUVANANTHAPURAM-695001.**| |**3**|**THE ASSISTANT COMMISSIONER (ASSESSMENT)**| ||**SPECIAL CIRCLE, KOLLAM**| ||**STATE GOODS AND SERVICE TAX DEPARTMENT,**| ||**KOLLAM,PIN-691002.**| |**4**|**UNION OF INDIA,**| ||**REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE**| ||**DEPARTMENT (REVENUE), CENTRAL SECRETARIAT, NEW**| ||**DELHI-110001.**| ||**SPL GP C.E UNNIKRISHNAN**| ||**GP DR. THUSHARA JAMES**| ||**SRI. P.VIJAYAKUMAR, ASGI**| **HIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40810/2018, WP(C).40608/2018, WP(C).40408/2018, WP(C).16609/2018, WP(C).16408/2018,** **WP(C).No.15412 of 2018 & CONN. CASES - 31-** **WP(C).15412/2018, WP(C).15612/2018, WP(C).15613/2018, WP(C).15614/2018, WP(C).16004/2018, WP(C).29807/2018, WP(C).29810/2018, WP(C).33606/2018, WP(C).33810/2018, WP(C).35408/2018, WP(C).35809/2018, WP(C).36009/2018, WP(C).37809/2018, WP(C).38808/2018, WP(C).34427/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C).No.15412 of 2018 & CONN. CASES - 32-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.40408 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, AND D MARKET ROAD, ERNAKULAM, COCHIN-11 REPRESENTED BY ITS MANAGING DIRECTOR, SRI.E.P.GEORGE.** **BY ADV. SRI.R.MURALEEDHARAN** |**RESPONDENT/S** **:**|**RESPONDENT/S** **:**| |---|---| |**1**|**THE COMMERCIAL TAX OFFICER**| ||**KVAT CIRCLE-III, DEPARTMENT OF COMMERCIAL TAXES,**| ||**CLAS TOWER, OLD RAILWAY STATION ROAD,**| ||**ERNAKULAM,PIN-682031.**| |**2**|**THE COMMISSIONER OF STATE TAXES,**| ||**TAX TOWER, KILLIPALAM, KARAMANA P.O.,**| ||**THIRUVANANTHAPURAM-695002.**| |**3**|**STATE OF KERALA,**| ||**REPRESENTED BY THE SECRETARY TO GOVERNMENT,**| ||**TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,**| ||**THIRUVANANTHAPURAM-695002.**| |**4**|**THE DEPUTY COMMISSIONER,**| ||**STATE GOODS AND SERVICE TAX DEPARTMENT, TAX**| ||**COMPLEX, MG ROAD, ERNAKULAM, COCHIN, PIN-682015.**| |**5**|**THE ASSISTANT COMMISSIONER OF STATE TAX,**| ||**STATE GOODS AND SERVICE TAX DEPARTMENT, CIVIL**| ||**STATION, KAKKANAD, COCHIN, PIN-682030.**| ||**SPL GP C.E UNNIKRISHNAN**| ||**GP DR. THUSHARA JAMES**| **WP(C).No.15412 of 2018 & CONN. CASES - 33-** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40810/2018, WP(C).40608/2018, WP(C).40406/2018, WP(C).16609/2018, WP(C).16408/2018, WP(C).15412/2018, WP(C).15612/2018, WP(C).15613/2018, WP(C).15614/2018, WP(C).16004/2018, WP(C).29807/2018, WP(C).29810/2018, WP(C).33606/2018, WP(C).33810/2018, WP(C).35408/2018, WP(C).35809/2018, WP(C).36009/2018, WP(C).37809/2018, WP(C).38808/2018, WP(C).34427/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C).No.15412 of 2018 & CONN. CASES - 34-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.40608 of 2018** ## **PETITIONER/S:** **SKYLINE COMMUNICATION ERATTUPETTA P.O., PIN-686122, REPRESENTED BY PROPRIETOR, JOSEPH GREGORY K.VEEDON.** **BY ADV. SRI.V.V.GEORGEKUTTY** ## **RESPONDENT/S:** **1 STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT , PALA-686575.** **2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002. 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001.** **SPL GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40810/2018, WP(C).40406/2018, WP(C).40408/2018, WP(C).16609/2018, WP(C).16408/2018, WP(C).15412/2018, WP(C).15612/2018, WP(C).15613/2018, WP(C).15614/2018, WP(C).16004/2018, WP(C).29807/2018, WP(C).29810/2018, WP(C).33606/2018, WP(C).33810/2018, WP(C).35408/2018, WP(C).35809/2018, WP(C).36009/2018, WP(C).37809/2018, WP(C).38808/2018, WP(C).34427/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C).No.15412 of 2018 & CONN. CASES - 35-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.40810 of 2018** ## **PETITIONER/S:** **C.V.WILSON, PROPRIETOR, M/S.CEE VEES AGENCIES, ELANAD, WADAKKANCHERY.** **BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM** ## **RESPONDENT/S:** |**1**|**THE STATE TAX OFFICER,**| |---|---| ||**STATE GOODS AND SERVICE TAX DEPARTMENT,**| ||**WADAKKANCHERY, PIN-680582.**| |**2**|**THE COMMISSIONER,**| ||**STATE GOODS AND SERVICE TAX DEPARTMENT,**| ||**THIRUVANANTHAPURAM, PIN-695001.**| |**3**|**STATE OF KERALA,**| ||**REPRESENTED BY ITS SECRETARY, FINANCE**| ||**DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM,**| ||**PIN-695001.**| |**4**|**UNION OF INDIA,**| ||**REPRESENTED BY ITS SECRETARY, DEPARTMENT OF**| ||**REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH**| ||**BLOCK, NEW DELHI, 110001.**| |**5**|**THE ASSISTANT COMMISSIONER OF STATE TAX,**| ||**STATE GOODS AND SERVICE TAX DEPARTMENT (KERALA),**| ||**STATE TAX COMPLEX, POOTHOLE, THRISSUR-680004.**| **WP(C).No.15412 of 2018 & CONN. CASES - 36-** **SPL GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES SRI. P.VIJAYAKUMAR, ASGI** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40608/2018, WP(C).40406/2018, WP(C).40408/2018, WP(C).16609/2018, WP(C).16408/2018, WP(C).15412/2018, WP(C).15612/2018, WP(C).15613/2018, WP(C).15614/2018, WP(C).16004/2018, WP(C).29807/2018, WP(C).29810/2018, WP(C).33606/2018, WP(C).33810/2018, WP(C).35408/2018, WP(C).35809/2018, WP(C).36009/2018, WP(C).37809/2018, WP(C).38808/2018, WP(C).34427/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C).No.15412 of 2018 & CONN. CASES - 37-** ## **JUDGMENT** **[ WP(C) 15412/2018,WP(C).15612/2018** **,WP(C).15613/2018,WP(C).15614/2018 ,WP(C).16004/2018 ,WP(C).16408/2018,WP(C).16609/2018 ,WP(C).29807/2018 ,WP(C).29810/2018,WP(C).33606/2018 ,WP(C).33810/2018 ,WP(C).34427/2018,WP(C).35408/2018 ,WP(C).35809/2018 ,WP(C).36009/2018,WP(C).37809/2018 ,WP(C).38808/2018 ,WP(C).40406/2018,WP(C).40408/2018 ,WP(C).40608/2018 WP(C).40810/2018 ]** In this batch of writ petitions the petitioners have laid challenge amongst others that Section 174 of the KSGST Act is _ultra virus_ 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. Heard the learned counsel for the petitioners and the learned Government Pleader. 3. Keeping in view the judgment of this Court in W.P.(C) No.11335 of 2018 dated 11.1.2019, the ratio laid down therein and with the consent of the counsel on either side, the following order is made. 4. The writ petitions are dismissed by referring to and **WP(C).No.15412 of 2018 & CONN. CASES - 38-** following the judgment in W.P.(C)No.11335 of 2018. The counsel for the petitioners for the present do not invite a finding, though it is against the petitioners in view of the decisions of this Court in _**M/s.Sheen Golden Jewels (India) Pvt.Ltd. v. The State Tax Officer (IB)-1[1]**_ **.** 5. The petitioners if so advised, can avail the remedy of appeal or revision before the appellate authority/revisional authority as the case may be and avail such remedy of appeal or revision along with an application for condonation of delay. The appellate/principal authority takes note of the time spent by the petitioner/assessee in working out the writ prayer and passes orders appropriately so that the statutory remedy of appeal/revision is not rendered ineffective or remedy is lost to an aggrieved party. **Sd/-** **S.V.BHATTI** **JUDGE** JS 1 Judgement dated 11.1.2019 in WPC No.11335 of 2018 & conn.cases **WP(C).No.15412 of 2018 & CONN. CASES - 39-** ## **APPENDIX OF WP(C) 15412/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE PENALTY ORDER NO.CR 38/16-17(2015-16) DATED 06-03-2018 PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16.** **EXHIBIT P2 TRUE COPY OF THE PENALTY ORDER NO.CR 38/16-17 DATED 06-03-2018 PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17.** **EXHIBIT P3** **TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C)NO.11335/2018 DATED 04-04-2018.** **WP(C).No.15412 of 2018 & CONN. CASES - 40-** ## **APPENDIX OF WP(C) 15612/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 18.04.2018.** **EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER IN W.P(C) NO.13930/2018 DATED 13.04.2018.** **WP(C).No.15412 of 2018 & CONN. CASES - 41-** ## **APPENDIX OF WP(C) 15613/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 26.03.2018.** **EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER IN W.P(C) NO.13930/2018 DATED 13.04.2018. EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 26.03.2018.** **WP(C).No.15412 of 2018 & CONN. CASES - 42-** ## **APPENDIX OF WP(C) 15614/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE NOTICE ISSUED UNDER SEC.25(1) OF THE KVAT ACT ISSUED BY THE 1ST RESPONDENT DATED 21.04.2018.** **EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P(C) NO.11335/2018 DATED 04.04.2018.** **WP(C).No.15412 of 2018 & CONN. CASES - 43-** ## **APPENDIX OF WP(C) 16004/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P1(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF ORDER IN W.P(C) NO.11335/18 OF THIS HON'BLE COURT.** **WP(C).No.15412 of 2018 & CONN. CASES - 44-** ## **APPENDIX OF WP(C) 16408/2018** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE NOTICE NO.32081409292/2015-16 DATED 11/12/2017 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.** **EXHIBIT P2 TRUE COPY OF THE REPLY FILED AGAINST EXT.P1 DATED 30/01/2018.** **EXHIBIT P3 TRUE COPY OF THE ORDER NO.32081409292/2015-16 DATED 23/4/2018 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.** **EXHIBIT P4 TRUE COPY OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016.** - **EXHIBIT P5 TRUE COPY OF THE UNION LIST (LIST 1) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA.** - **EXHIBIT P6 TRUE COPY OF THE STATE LIST [LIST 11] TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA.** **EXHIBIT P7 TRUE COPY OF THE NOTIFICATION NO:SO2986[E] DATED 16/9/2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA.** **EXHIBIT P8 TRUE COPY OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN WPC NO. 15889/2018 DATED 15/5/2018.** **WP(C).No.15412 of 2018 & CONN. CASES - 45-** ## **APPENDIX OF WP(C) 16609/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1: TRUE COPY OF THE CERTIFICATE OF REGISTRATION ISSUED BY THE COMMERCIAL TAXES DEPARTMENT DATED NIL.** **EXHIBIT P2: TRUE COPY OF THE CERTIFICATE OF PROVISIONAL REGISTRATION ISSUED BY THE GOVERNMENT OF INDIA DATED 28/06/2017** **EXHIBIT P3: TRUE COPY OF THE ORDER DATED 30/04/2018 ISSUED BY THE 3RD RESPONDENT.** **WP(C).No.15412 of 2018 & CONN. CASES - 46-** ## **APPENDIX OF WP(C) 29807/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1** **COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15.** **WP(C).No.15412 of 2018 & CONN. CASES - 47-** ## **APPENDIX OF WP(C) 29810/2018** ## **PETITIONER'S/S EXHIBITS:** |**EXHIBIT P1**||**COPY OF PRE-ASSESSMENT NOTICE ISSUED BY**| |---|---|---| |||**THE COMMERCIAL TAX OFFICER, PALAKKAD FOR**| |||**THE YEAR 2012-13.**| |**EXHIBIT P1**|**A**|**COPY OF PRE-ASSESSMENT NOTICE ISSUED BY**| |||**THE COMMERCIAL TAX OFFICER, PALAKKAD FOR**| |||**THE YEAR 2013-14.**| |**EXHIBIT P1**|**B**|**COPY OF PRE-ASSESSMENT NOTICE ISSUED BY**| |||**THE COMMERCIAL TAX OFFICER, PALAKKAD FOR**| |||**THE YEAR 2014-15 DATED 23.11.2015.**| |**EXHIBIT P2**||**COPY OF REPLY FILED BY THE PETITIONER**| |||**BEFORE THE 1ST RESPONDENT DATED**| |||**15.12.2015.**| |**EXHIBIT P3**||**COPY OF NOTICE ISSUED BY THE 1ST**| |||**RESPONDENT FOR THE YEAR 2012-13 DATED**| |||**15.2.2016..**| |**EXHIBIT P3**|**A**|**COPY OF NOTICE ISSUED BY THE 1ST**| |||**RESPONDENT FOR T THE YEAR 2013-14.**| |**EXHIBIT P3**|**B**|**COPY OF NOTICE ISSUED BY THE 1ST**| |||**RESPONDENT FOR THE YEAR 2014-15 DATED**| |||**15.02.2016.**| |**EXHIBIT P4**||**COPY OF NOTICE ISSUED BY THE 1ST**| |||**RESPONDENT FOR THE YEAR 2012-13 DATED**| |||**09.11.2016.**| |**EXHIBIT P4**|**A**|**COPY OF NOTICE ISSUED BY THE 1ST**| |||**RESPONDENT FOR THE YEAR 2013-14 DATED**| |||**09.11.2016.**| |**EXHIBIT P4**|**B**|**COPY OF NOTICE ISSUED BY THE 1ST**| |||**RESPONDENT FOR THE YEAR 2014-15 DATED**| |||**09.11.2016.**| |**EXHIBIT P5**||**COPY OF APPLICATION IN ANENXURE 1 FILED**| |||**BY THE PETITIONER BEFORE THE 1ST**| |||**RESPONDENT DATED 28.11.2016.**| |**EXHIBIT P5**|**A**|**COPY OF APPLICATION IN ANENXURE 1 FILED**| |||**BY THE PETITIONER BEFORE THE 1ST**| ## **WP(C).No.15412 of 2018 & CONN. CASES - 48-** |||**RESPONDENT DATED 28.11.2016.**| |---|---|---| |**EXHIBIT P5**|**B**|**COPY OF APPLICATION IN ANENXURE 1 FILED**| |||**BY THE PETITIONER BEFORE THE 1ST**| |||**RESPONDENT DATED 28.11.2016.**| |**EXHIBIT P6**||**COPY OF NOTICE ISSUED BY THE 1ST**| |||**RESPONDENT FOR THE YEAR 2011-12 DATED**| |||**8.6.2018.**| |**EXHIBIT P6**|**A**|**COPY OF NOTICE ISSUED BY THE 1ST**| |||**RESPONDENT FOR THE YEAR 2012-13 DATED**| |||**08.6.2018.**| |**EXHIBIT P6**|**B**|**COPY OF NOTICE ISSUED BY THE 1ST**| |||**RESPONDENT FOR THE YEAR 2013-14. DATED**| |||**08.6.2018.**| |**EXHIBIT P6**|**C**|**COPY OF NOTICE ISSUED BY THE 1ST**| |||**RESPONDENT FOR THE YEAR 2014-15. DATED**| |||**08.6.2018.**| |**EXHIBIT P6**|**D**|**COPY OF NOTICE ISSUED BY THE 1ST**| |||**RESPONDENT FOR THE YEAR 2015-16. DATED**| |||**08.6.2018.**| |**EXHIBIT P7**||**COPY OF REPLY FILED BY THE PETITIONER**| |||**BEFORE THE 1ST RESPONDENT DATED**| |||**13.7.2018.**| |**EXHIBIT P8**||**COPY OF NOTICE ISSUED BY THE 1ST**| |||**RESPONDENT FOR THE YEAR 2011-12 DATED**| |||**25.7.2018.**| |**EXHIBIT P8**|**A**|**COPY OF NOTICE ISSUED BY THE 1ST**| |||**RESPONDENT FOR THE YEAR 2012-13 DATED**| |||**25.7.2018.**| |**EXHIBIT P8**|**B**|**COPY OF NOTICE ISSUED BY THE 1ST**| |||**RESPONDENT FOR THE YEAR 2013-14 DATED**| |||**25.7.2018.**| |**EXHIBIT P8**|**C**|**COPY OF NOTICE ISSUED BY THE 1ST**| |||**RESPONDENT FOR THE YEAR 2014-15 DATED**| |||**25.7.2018.**| |**EXHIBIT P8**|**D**|**COPY OF NOTICE ISSUED BY THE 1ST**| |||**RESPONDENT FOR THE YEAR 2015-16 DATED**| |||**25.7.2018.**| **WP(C).No.15412 of 2018 & CONN. CASES - 49-** **EXHIBIT P9 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 TO 201516 DATED 25.7.2018. EXHIBIT P10 COPY OF STATEMENT GIVING THE SUMMARY OF THE ALLEGED PURCHASE SUPPRESSION.** **WP(C).No.15412 of 2018 & CONN. CASES - 50-** ## **APPENDIX OF WP(C) 33606/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 COPY OF AADHAR EVIDENCING THE NAME OF THE PETITIONER.** **EXHIBIT P2 COPY OF THE NOTICE DATED 26/09/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14.** **EXHIBIT P3 COPY OF INTERIM ORDER DATED 13/04/2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.13552 OF 2018.** **WP(C).No.15412 of 2018 & CONN. CASES - 51-** ## **APPENDIX OF WP(C) 33810/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32090510799/2012-13 DATED 27.6.2018 ISSUED BY THE 1ST RESPONDENT** **EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32090510799/2013-14 DATED 16.7.2018 ISSUED BY THE 1ST RESPONDENT** **EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER NO.32090510799/2014-15 DATED 27.7.2018 ISSUED BY THE 1ST RESPONDENT** **EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER NO.32090510799/2015-16 DATED 17.9.2018 ISSUED BY THE 1ST RESPONDENT** **EXHIBIT P5 TRUE COPY OF THE RR NOTICE NO.A2-2984/18 DATED 9.10.2018 FOR THE YEAR 2012-13 ISSUED BY THE 4TH RESPONDENT** **EXHIBIT P6 TRUE COPY OF THE RR NOTICE NO.A2-2985/18 DATED 9.10.2018 FOR THE YEAR 2013-14 ISSUED BY THE 4TH RESPONDENT** **EXHIBIT P7 TRUE COPY OF THE RR NOTICE NO.A2-2986/18 DATED 9.10.2018 FOR THE YEAR 2014-15 ISSUED BY THE 4TH RESPONDENT** **WP(C).No.15412 of 2018 & CONN. CASES - 52-** ## **APPENDIX OF WP(C) 34427/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1** **TRUE COPY OF THE PRE ASSESSMENT NOTICE FOR THE YEAR 2015-2016 DATED 11/9/2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER** **EXHIBIT P1 A** **TRUE COPY OF THE PRE ASSESSMENT NOTICE FOR THE YEAR 2016-2017 DATED 11/9/2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER** **EXHIBIT P2** **TRUE COPY OF THE INTERIM STAY ORDER IN WPC NO.13930 OF 2018 DATED 13TH APRIL 2018** **EXHIBIT P3** **TRUE COPY OF THE REPLY TO PRE ASSESSMENT NOTICE FOR THE YEAR 2015-2016 FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT AGAINST P1** **EXHIBIT P3 A** **TRUE COPY OF THE REPLY TO PRE ASSESSMENT NOTICE FOR THE YEAR 2016-2017 FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT AGAINST P1A** **WP(C).No.15412 of 2018 & CONN. CASES - 53-** ## **APPENDIX OF WP(C) 35408/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF NOTICE DATED 6.8.2018 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER FOR 2013-14.** **EXHIBIT P1 A TRUE COPY OF NOTICE DATED 18.9.2018 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER FOR 2014-15.** **EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018 PASSED BY THIS HON'BLE COURT IN WPC NO 11335/2018** **EXHIBIT P2 A TRUE COPY OF THE INTERIM ORDER DATED 3.10.2018 PASSED BY THIS HON'BLE COURT IN WPC NO 32076/2018** **WP(C).No.15412 of 2018 & CONN. CASES - 54-** ## **APPENDIX OF WP(C) 35809/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 09/08/2018. EXHIBIT P2 TRUE COPY OF INTERIM STAY ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.15148 OF 2018 DT.04/05/18.** **WP(C).No.15412 of 2018 & CONN. CASES - 55-** ## **APPENDIX OF WP(C) 36009/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1** **TRUE COPY OF THE ORDER DATED 22.03.2018,ISSUED BY THE 2ND RESPONDENT.** **WP(C).No.15412 of 2018 & CONN. CASES - 56-** ## **APPENDIX OF WP(C) 37809/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 THE TRUE COPY OF THE PENALTY ORDER NO.296/2016-2017 DATED 18.09.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER.** **EXHIBIT P2 THE TRUE COPY OF THE INTERIM STAY NOTICE IN WPC NO.13930 OF 2018 DATED 13TH APRIL 2018.** **WP(C).No.15412 of 2018 & CONN. CASES - 57-** ## **APPENDIX OF WP(C) 38808/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 COPY OF THE ANNUAL RETURN FOR THE YEAR 2016-17 FILED BY THE PETITIONER DATED 30.7.2017 EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 31.8.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17** **EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HONBLE COURT IN WPC NO. 13552 OF 2018** **WP(C).No.15412 of 2018 & CONN. CASES - 58-** ## **APPENDIX OF WP(C) 40406/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE SAID ORDER DATED 19.8.2017 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER FOR 2013-14.** **EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018, PASSED BY THIS HON'BLE COURT IN W.P.(C)NO.11335/2018.** **EXHIBIT P2 A TRUE COPY OF THE INTERIM ORDER DATED 3.10.2018, PASSED BY THIS HON'BLE COURT IN W.P.(C)NO.32076/2018.** **WP(C).No.15412 of 2018 & CONN. CASES - 59-** ## **APPENDIX OF WP(C) 40408/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1** **TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT UNDER S/25(1)FOR THE YEAR 2015-2016, DT.30.8.2018.** **WP(C).No.15412 of 2018 & CONN. CASES - 60-** ## **APPENDIX OF WP(C) 40608/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1** **TRUE COPY OF THE ASSESSMENT ORDER & DEMAND NOTICE FOR THE YEAR 2014-15 DATED 29.8.2018 ISSUED BY THE 1ST RESPONDENT.** **WP(C).No.15412 of 2018 & CONN. CASES - 61-** ## **APPENDIX OF WP(C) 40810/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE ASSESSMENT OF ORDER NO. 32081366878/2015-16 DATED 16/7/2018. EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE NO. A7/3479/2018/DATED 16-11-2018.**