High Court of KeralaSingle Judge2019-07-08Writ petitions dismissed; remedies of appeal/re...

W.P.(C) No. 26850/2018 and Conn. Cases

Case / Petition Number:WP(C).26850/2018 and Conn.Cases

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. The court notes that the petitioners may pursue appeal or revision with condonation of delay where applicable, so as not to render remedies ineffective.
Final Disposition: Writ petitions dismissed; remedies of appeal/revision available with potential condonation of delay; no relief granted on ultra vires or limitation grounds.

Parties to the Case

Appellants / Petitioners

M/S Emerson Network Power (India) Pvt Ltd (Vertiv Energy Pvt Ltd)
AL BARAD HOTELS PVT. LTD.
KABEER S/O MOIDUNNI and others (MUHAMMED SHAFEEQ, RAMACHANDRAN, ABDUL GAFOOR, KAREEM, SALIM MOIDUTTY)
FRANCIS ALUKKAS PRECIOUS METALS & TRADERS LLP
GRAND AGENCIES
MANJALI POULTRY FARM
M/S SADHOO ENTERPRISES
M/S PINE WOOD PLY
SRI RAMACHANDRAN N. PROPRIETOR, M/S THRIMURTHI JEWELLERY
ANIL KUMAR C
INDUSTRIAL ENGINEERING CORPORATION
ASALCO AGENCIES
PRAKASH NAIR

Respondents

Assistant Commissioner, Special Circle III, Commercial Taxes, Ernakulam
Commissioner of State Taxes, Tax Tower, Killippalam, Thiruvananthapuram
Secretary, Taxes Department, Government of Kerala, Secretariat, Thiruvananthapuram
Union of India represented by its Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi
Inspecting Assistant Commissioner, Commercial Taxes, Kakkanad, Ernakulam

Legal Representation & Advocates

Counsels for Petitioners

• K. Latha
• Deepu Thankan
• Nimmy Johnson
• Ummul Fida
• A. Abdul Nabeel
• Dinesh Mathew
• K. Viswanathan
• P. R. Sreejith
• C. E. Unnikrishnan
• Dr. Thushara James
• T. V. Vinu
• C. S. Arun Shankar
• S. Shyam Kumar
• T. G. Madhavanunni
• Aji V. Dev
• O. A. Nuriyah
• Alan Priyadarshi Dev
• Bobby John
• R. Ramakrishnan Potty
• Rajesh Nambiar

Counsels for Respondents

• P. R. Sreejith (SC, CBIC)
• C. E. Unnikrishnan (GP)
• Dr. Thushara James (SC)
• T. V. Vinu (CGC)
• Thomas Mathew Nellimoottil (SC)
• P. Vijayakumar (ASGI)

Case Synopsis & Summary

This batch of writ petitions challenges the validity of the State tax regime under the Kerala KVAT and SGST statutes, specifically contending that Section 174 of the Kerala State Goods and Services Tax Act (KSGST) is ultra vires and that several demands are barred by limitation under Section 25(1) of the KVAT Act. The petitions arise from assessments and penalties issued between 2012-13 and 2016-17 across a range of taxpayers, including manufacturers, traders, and service providers, represented by a broad set of petitioners such as Emerson Network Power (India) Pvt Ltd (Vertiv Energy Pvt Ltd), Al Barad Hotels, Thrimurthi Jewellery, Grand Agencies, Prakash Exports, Pine Wood Ply, and others. The Government Pleader and counsels for the petitioners argued that the challenged provisions either exceed legislative competence or are time-barred, relying on a line of earlier Kerala High Court decisions, notably W.P.(C) No. 11335 of 2018. The court, however, with consent of counsel, disposed of the petitions by following the ratio of 11335 and noting that the petitioners may pursue available appellate or revisional remedies along with potential condonation of delay. The decision emphasizes that the petitions are not granted relief, and seeks to keep avenues of remedy open for the petitioners while upholding the challenged tax actions under the existing statutory framework.

Provisions of Law Cited

Section 174 of the Kerala State Goods and Services Tax Act, 2017 (KSGST Act)Section 25(1) of the KVAT Act, 2003Kerala Taxes on Luxuries Act, 1976KVAT Act, 2003

Legal Doctrines & Maxims

Ultra vires
Condonation of delay
Remedies by appeal or revision

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioners contend that Section 174 of the KSGST Act is ultra vires and that several tax demands are time-barred under the KVAT Act, urging that the high volume of assessments and penalties since 2012-13 onward be subject to scrutiny, the litmus test being constitutional validity and limitation. They rely on the ratio in W.P.(C) No.11335 of 2018 and argue for relief or at least a stay of coercive collection until appellate remedies are exhausted.

Contentions of Respondents

The respondents maintain that the challenged provisions are within the legislative competence and that the petitions fail on ultra vires or limitation grounds. They cite the controlling authority of 11335 and emphasize that the remedies of appeal or revision remain available, including condonation of delay where appropriate, and that the court should not truncate the statutory framework or the revenue collection pending appellate review.

Cited Precedents (2)

Case Name	Citation	Treatment	Explanation
W.P.(C) No. 11335 of 2018	W.P.(C) 11335/2018	Positive	Court relied on the ratio laid down in this decision to dismiss the present petitions.
M/s Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)-1	Sheen Golden Jewels (India) Pvt. Ltd. v. State Tax Officer (IB)-1	Mentioned Only	Cited as contrary to the petitioners; the court does not adopt its reasoning as the basis for relief.

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Extracted Judgment Text

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## **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.26850 of 2018** **PETITIONER/S:** **M/S. EMERSON NETWORK POWER [INDIA] P LTD (NOW KNOWN AS VERTIV ENERGY P LTD.W.E.F 17TH MAY 2017) BUILDING NO. 40/9338, (NEW NO. 59/4517) 4TH FLOOR, CHAKOS TOWERS, PADMA PULLEPADY ROAD, COCHIN - 682 035, REPRESENTED BY ITS DIRECTOR (ZONAL ACCOUNTS) MR. N.S.V. BABU.** **BY ADV. SMT.K.LATHA** |**RESPONDENT/S**<br>**:**|**RESPONDENT/S**<br>**:**| |---|---| |**1**|**THE ASSISTANT COMMISSIONER**| ||**OFFICE OF THE ASSISTANT COMMISSIONER (SPECIAL CIRCLE**| ||**III), COMMERCIAL TAXES, ERNAKULAM - 682 015.**| |**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 - 110001.**| |**5**|**THE INSPECTING ASSISTANT COMMISSIONER,**| ||**COMMERCIAL TAXES, KAKKANAD, ERNAKULAM - 682 030.**| ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-2-** **BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).23658/2018, WP(C).23860/2018, WP(C).24687/2018, WP(C).27591/2018, WP(C).28887/2018, WP(C).29028/2018, WP(C).31202/2018, WP(C).33090/2018, WP(C).33943/2018, WP(C).36482/2018, WP(C).36485/2018, WP(C).39245/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No. 26850/2018 and 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.23658 of 2018** ## **PETITIONER/S:** **AL BARAD HOTELS PVT. LTD. VYTILLA, ERNAKULAM.REPRESENTED BY ITS MANAGING DIRECTOR,K.P.ABDUL SALAM MAULAVI.** **BY ADVS. SRI.DEEPU THANKAN SMT.NIMMY JOHNSON SMT.UMMUL FIDA SRI.A.ABDUL NABEEL** ## **RESPONDENT/S:** - **1 STATE TAX OFFICER (WC & LT) DEPT. OF STATE GOODS AND SERVICE TAX,KATTAPANA, IDUKKI.** - **2 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY,SECRETARIAT, THIRUVANANTHAPURAM 695 001.** - **3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM 695 001.** **-4-** ## **W.P.(C) No. 26850/2018 and Conn.Cases** **4 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110001.** **BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES SRI.T.V.VINU, CGC SRI.T.V.VINU CGC** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39245/2018, WP(C).36482/2018, WP(C).33943/2018, WP(C).33090/2018, WP(C).31202/2018, WP(C).24687/2018, WP(C).23860/2018, WP(C).26850/2018, WP(C).27591/2018, WP(C).28887/2018, WP(C).29028/2018, WP(C).36485/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No. 26850/2018 and 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.23860 of 2018** ## **PETITIONER/S:** - **1 KABEER S/O. MOIDUNNI, HOUSE NO.XI/540, EVERSHINE CITY,P.O. AVANOOR, THRISSUR DISTRICT - 680 541.** - **2 MUHAMMED SHAFEEQ S/O. VEERAN, PADINJAREVEED, EVERSHINE CITY,P.O. AVANOOR, THRISSUR DISTRICT - 680 541.** - **3 RAMACHANDRAN S/O. KARAPPAN EZHUTHASSAN, KAIPPILLY HOUSE, KRISHIBHAVAN ROAD, ANJOOR, P.O. MUNDOOR, THRISSUR DISTRICT - 680 541.** - **4 ABDUL GAFOOR S/O. SAITHALI, ATTUPARAMBATH HOUSE, PERAMANGALAM P.O., THRISSUR DISTRICT - 680 545.** - **5 KAREEM S/O. SULAIMAN, UPPUTTIL HOUSE, PALLIPRAM, MUDICKAL P.O., MARAMPILLI, ERNAKULAM DISTRICT - 683 547.** - **6 SALIM S/O. MOIDUTTY, PUTHENPURAYIL HOUSE, ANJOOR, P.O. MUNDOOR, THRISSUR DISTRICT - 680 541.** ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-6-** ## **BY ADVS. SRI.DINESH MATHEW J.MURICKEN SRI.K.VISWANATHAN** ## **RESPONDENT/S:** - **1 STATE OF KERALA REPRESENTED BY THE SECRETARY (REVENUE),GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.** - **2 THE DISTRICT COLLECTOR THRISSUR, COLLECTORATE, AYYANTHOLE P.O., THRISSUR DISTRICT - 680 003.** - **3 SENIOR GEOLOGIST DISTRICT OFFICE OF THE DEPARTMENT OF MINING & GEOLOGY,MINI CIVIL STATION, CHEMBUKKAVU,THRISSUR DISTRICT - 680 020.** - **4 DISTRICT ENVIRONMENTAL IMPACT ASSESSMENT AUTHORITY CIVIL STATION, AYYANTHOLE P.O., THRISSUR DISTRICT - 680 003.** **BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39245/2018, WP(C).36482/2018, WP(C).33943/2018, WP(C).33090/2018, WP(C).31202/2018, WP(C).24687/2018, WP(C).23658/2018, WP(C).26850/2018, WP(C).27591/2018, WP(C).28887/2018, WP(C).29028/2018, WP(C).36485/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No. 26850/2018 and 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.24687 of 2018** ## **PETITIONER/S:** **FRANCIS ALUKKAS PRECIOUS METALS & TRADERS LLP RAM MOHAN ROAD,KOZHIKODE-673001.REPRESENTED BY ITS DESIGNATED PARTNER A.V.FRANCIS.** **BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR** ## **RESPONDENT/S:** - **1 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM-695033.** - **2 THE INTELLIGENCE OFFICER SQUAD NO.III,SGST DEPARTMENT,KOZHIKODE-673006.** - **3 CENTRAL BOARD OF INDIRECT TAXES CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,UNION OF INDIA,NEW DELHI-110001.** - **BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS** ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-8-** **SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39245/2018, WP(C).36482/2018, WP(C).33943/2018, WP(C).33090/2018, WP(C).31202/2018, WP(C).23860/2018, WP(C).23658/2018, WP(C).26850/2018, WP(C).27591/2018, WP(C).28887/2018, WP(C).29028/2018, WP(C).36485/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No. 26850/2018 and 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.27591 of 2018** **PETITIONER/S:** ## **SRI. RAMACHANDRAN N. PROPRIETOR, M/S THRIMURTHI JEWELLERY, KOYILANDY, KOZHIKODE DISTRICT** **BY ADV. JOSE JOSEPH** |**RESPONDENT/S**<br>**:**|**RESPONDENT/S**<br>**:**| |---|---| |**1**|**THE STATE OF KERALA**| ||**REP. BY ITS SECRETARY TO GOVERNMENT, TAXES**| ||**DEPARTMENT, GOVERNMENT SECRETARIAT, TVM - 695 001.**| |**2**|**THE COMMISSIONER OF STATE TAXES**| ||**TAX TOWER, KILLIPAPAM, KARAMANA P.O.**| ||**THIRUVANANTHAPURAM 695 002.**| |**3**|**THE STATE TAX OFFICER, STATE GOODS & SERVICES TAX**| ||**DEPARTMENT, QUILANDY, KOZHIKODE - 673 616.**| |**4**|**THE UNION OF INDIA,**| ||**REPRESENTED BY SECRETARY TO GOVERNMENT OF INDIA**| ||**DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, NEW DELHI**| ||**110001**| ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-10-** **BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39245/2018, WP(C).36482/2018, WP(C).33943/2018, WP(C).33090/2018, WP(C).31202/2018, WP(C).24687/2018, WP(C).23860/2018, WP(C).23658/2018, WP(C).26850/2018, WP(C).28887/2018, WP(C).29028/2018, WP(C).36485/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No. 26850/2018 and 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.28887 of 2018** ## **PETITIONER/S:** **GRAND AGENCIES AGED 36 YEARS 19-1206A, 40 FEET ROAD, NEAR ST. ALOYSIOUS SCHOOL,PALLURUTHY, KOCHI-682 006 REPRESENTED BY MOHAMMED ZAMEER.T.M., PROPRIETOR GRAND AGENCIES** **BY ADVS. K.M CHERIAN SRI.R.RAMAKRISHNAN POTTY V. P. SABU** ## **RESPONDENT/S:** - **1 THE STATE TAX OFFICER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, 2ND CIRCLE, BAZAR ROAD, MATTANCHERRY, KOCHI-682 002** - **2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AN D SERVICES TAX, THIRUVANANTHAPURAM-695 002** ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-12-** - **3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THRIUVANANTHAPURAM-695 001** **4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001** **BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39245/2018, WP(C).36482/2018, WP(C).33943/2018, WP(C).33090/2018, WP(C).31202/2018, WP(C).24687/2018, WP(C).23860/2018, WP(C).23658/2018, WP(C).26850/2018, WP(C).27591/2018, WP(C).29028/2018, WP(C).36485/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No. 26850/2018 and 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.29028 of 2018** ## **PETITIONER/S:** **MANJALI POULTRY FARM THALIMALA, VYTHIRI, WAYANAD - 673 576, REPRESENTED BY ITS PROPRIETOR JOHNY M.** **BY ADVS. C.S. ARUN SHANKAR SHYAM KUAMR S T.G.MADHAVANUNNI** ## **RESPONDENT/S:** - **1 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM - 695 033** - **2 THE STATE TAX OFFICER SGST DEPARTMENT, KALPETTA, WAYANAD-673121.** - **3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI-110001.** ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-14-** **BY ADV. SRI.P.L.BABU, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39245/2018, WP(C).36482/2018, WP(C).33943/2018, WP(C).33090/2018, WP(C).31202/2018, WP(C).24687/2018, WP(C).23860/2018, WP(C).23658/2018, WP(C).26850/2018, WP(C).27591/2018, WP(C).28887/2018, WP(C).36485/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No. 26850/2018 and 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.31202 of 2018** **PETITIONER/S:** **M/S.SADHOO ENTERPRISES SADHOO COMPANY ROAD, KANNUR, REPRESENTED BY ITS MANAGING PARTNER BY ADV. SRI.RAJESH NAMBIAR** ## **RESPONDENT/S:** - **1 STATE TAX OFFICER (INVESTIGATION BRANCH) STATE GOODS AND SERVICE TAX DEPARTMENT, KANNUR, PIN670001** - **2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001.** - **3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM 695 001.** ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-16-** **SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39245/2018, WP(C).36482/2018, WP(C).33943/2018, WP(C).33090/2018, WP(C).24687/2018, WP(C).23860/2018, WP(C).23658/2018, WP(C).26850/2018, WP(C).27591/2018, WP(C).28887/2018, WP(C).29028/2018, WP(C).36485/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-17-** ## **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.33090 of 2018** **PETITIONER/S:** **ANIL KUMAR C AGED 46 YEARS CHAPPOTHIL HOUSE, PO KUNNAMANGALAM, KOZHIKODE 673 571** **BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR SRI.T.G.MADHAVANUNNI** ## **RESPONDENT/S:** - **1 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM 695 033.** - **2 THE STATE TAX OFFICER WORKS CONTRACT, SGST DEPARTMENT, KOZHIKODE-673006.** - **3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI-110 001.** ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-18-** **BY ADV. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39245/2018, WP(C).36482/2018, WP(C).33943/2018, WP(C).31202/2018, WP(C).24687/2018, WP(C).23860/2018, WP(C).23658/2018, WP(C).26850/2018, WP(C).27591/2018, WP(C).28887/2018, WP(C).29028/2018, WP(C).36485/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-19-** ## **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.33943 of 2018** **PETITIONER/S:** **INDUSTRIAL ENGINEERING CORPORATION PLOT NO. 50, INDUSTRIAL ESTATE, SOUTH KALAMASSERY, ERNAKULAM-683109, REPRESENTED BY ITS MANAGING PARTNER SRI. BIJU K NAIR.** **BY ADV. SRI.K.S.HARIHARAN NAIR** ## **RESPONDENT/S:** |**1**|**THE ASSISTANT COMMISSIONER,**| |---|---| ||**SGST DEPARTMENT, SPECIAL CIRCLE-111,**| ||**ERNAKULAM-682015.**| |**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.**| ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-20-** **SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39245/2018, WP(C).36482/2018, WP(C).33090/2018, WP(C).31202/2018, WP(C).24687/2018, WP(C).23860/2018, WP(C).23658/2018, WP(C).26850/2018, WP(C).27591/2018, WP(C).28887/2018, WP(C).29028/2018, WP(C).36485/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No. 26850/2018 and 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.36482 of 2018** **PETITIONER/S:** **ASALCO AGENCIES AGED 51 YEARS** **NEAR ETTIRIKADAVU BRIDGE TIRUR, MALAPPURAM REP BY ITS PROPRIETRESS P. SHIFA** **BY ADV. SMT.M.K.HAJARA** ## **RESPONDENT/S:** - **1 THE STATE TAX OFFICER-1 STATE GOODS AND SERVICES TAX DEPARTMENT, TIRUR, MALAPPURAM DIST - 676101** - **2 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM- 695 001.** - **3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI- 110001.** - **4 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW** ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-22-** ## **DELHI- 110001.** **BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39245/2018, WP(C).33943/2018, WP(C).33090/2018, WP(C).31202/2018, WP(C).24687/2018, WP(C).23860/2018, WP(C).23658/2018, WP(C).26850/2018, WP(C).27591/2018, WP(C).28887/2018, WP(C).29028/2018, WP(C).36485/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No. 26850/2018 and 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.36485 of 2018** **PETITIONER/S:** **PRAKASH NAIR AGED 52 YEARS PROPRIETOR, M/S. PRAKASH EXPORTS, KOCHUPLAMUDU, KOLLAM P.O., KOLLAM DISTRICT, PIN - 691 001. BY ADV. SRI.BOBBY JOHN** ## **RESPONDENT/S:** - **1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695 002.** - **2 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001.** - **3 THE STATE TAX OFFICER SPECIAL CIRCLE, KOLLAM, STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM, PIN-691 002.** - **4 UNION OF INDIA** ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-24-** **REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE), CENTRAL SECRETARIAT, NEW DELHI110 001.** **SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39245/2018, WP(C).36482/2018, WP(C).33943/2018, WP(C).33090/2018, WP(C).31202/2018, WP(C).24687/2018, WP(C).23860/2018, WP(C).23658/2018, WP(C).26850/2018, WP(C).27591/2018, WP(C).28887/2018, WP(C).29028/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No. 26850/2018 and 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.39245 of 2018** **PETITIONER/S:** **M/S.PINE WOOD PLY, PERUMBAVOOR REPRESENTED BY ITS PROPRIETOR, SRI. C.S. SHIBU** **BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV** ## **RESPONDENT/S:** |**1**|**THE STATE TAX OFFICER**| |---|---| ||**SECOND CIRCLE,**| ||**SGST DEPARTMENT, PERUMBAVOOR 683 542**| |**2**|**THE STATE OF KERALA**| ||**REPRESENTED BY ITS SECRETARY TO TAXES,**| ||**SECRETARIAT, THIRUVANANTHAPURAM 695 001**| |**3**|**THE CENTRAL BOARD OF INDIRECT TAXES**| ||**AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN,**| ||**DEPARTMENT OF REVENUE,**| ||**NORTH BLOCK, NEW DELHI 110 001**| ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-26-** - **4 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE,** **DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 110 001** **BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS** **SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36482/2018, WP(C).33943/2018, WP(C).33090/2018, WP(C).31202/2018, WP(C).24687/2018, WP(C).23860/2018, WP(C).23658/2018, WP(C).26850/2018, WP(C).27591/2018, WP(C).28887/2018, WP(C).29028/2018, WP(C).36485/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **W.P.(C) No. 26850/2018 and Conn.Cases** **-27-** ## **J U D G M E N T** **[ WP(C) 26850/2018 ,WP(C).23658/2018 ,WP(C).23860/2018 ,WP(C).24687/2018 ,WP(C).27591/2018 ,WP(C).28887/2018 ,WP(C).29028/2018 ,WP(C).31202/2018 ,WP(C).33090/2018 ,WP(C).33943/2018 ,WP(C).36482/2018 ,WP(C).36485/2018 ,WP(C).39245/2018 ]** 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 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 ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-28-** 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 jjj 1 Judgement dated 11.1.2019 in WPC No.11335 of 2018 & conn.cases ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-29-** ## APPENDIX OF WP(C) 26850/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR 2012-2013 DATED 02.07.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF ORDER ISSUED BY THIS COURT IN SIMILAR WRIT PETITIONS AND PASSED INTERIM ORDERS IN W.P.C.NO.13930/2018, DATED 13.04.2018. ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-30-** ## APPENDIX OF WP(C) 23658/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1: TRUE COPY OF THE NOTICE NO.32063450005 DATED 4.7.2018 ISSUED BY THE 1ST RESPONDENT UNDER KERALA TAXES ON LUXURIES ACT, 1976. ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-31-** ## APPENDIX OF WP(C) 23860/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. TRUE COPY OF THE SALE-DEED NO.2673/2013 OF SUB REGISTRAR OFFICE, MUNDOOR DATED 16.7.2013 - EXHIBIT P2. TRUE COPY OF THE SALE-DEED NO.2764/2013 OF SUB REGISTRAR OFFICE, MUNDOOR DATED 19.7.2013 - EXHIBIT P3. TRUE COPY OF THE BUILDING PERMIT NO.A3123(87/518)/2016 ISSUED FORM THE AVANUR GRAMA PANCHAYAT DATED 28.5.2016 - EXHIBIT P4. TRUE COPY OF THE BUILDING PERMIT NO.A3125(89/520)2016 ISSUED FROM THE AVANUR GRAMA PANCHAYAT DATED 28.5.2016 - EXHIBIT P5. TRUE COPY OF THE BUILDING PERMIT NO. A3126(90/521)/2016 ISSUED FROM THE AVANUR GRAMA PANCHAYAT DATED 28.5.2016 - EXHIBIT P6. TRUE COPY OF THE APPLICATION SUBMITTED BY THE 2ND PETITIONER BEFORE THE 4TH RESPONDENT - EXHIBIT P7. TRUE PHOTOGRAPHS OF THE PROPERTY OF THE PETITIONERS EXHIBIT P8. TRUE COPY OF THE ORDER DECLINING TO CONSIDER EXHIBIT P6 APPLICATION DATED 19.3.2018 ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-32-** ## APPENDIX OF WP(C) 24687/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PENALTY PROPOSAL NOTICE DATED 04.06.2018 ISSUED U/S.67(1)OF THE KVAT ACT,2003 BY THE 2ND RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2 TRUE COPY OF THE ORDER DATED 04.04.2018 ON THE HON'BLE HIGH CORUT IN WP(C)NO.11335 OF 2018. ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-33-** ## APPENDIX OF WP(C) 27591/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OFNOTICE U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2011-12. EXHIBIT P2 TRUE COPY OF THE NOTICE U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2012-13. EXHIBIT P3 TRUE COPY OF THE NOITCE U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2013-14. EXHIBIT P4 TRUE COPY OF THE NOTICE U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2014-15. EXHIBIT P5 TRUE COPY OF THE NOTICE U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2015-16. EXHIBIT P6 TRUE COPY OF THE NOTICE U/S 25(1) OF THE KVAT ACT FOR THE YEAR 2016-17. ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-34-** ## APPENDIX OF WP(C) 28887/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32150679344/2011-12 DATED 30-06-2018 TRUE COPY OF THE ASSESSMENT ORDER NO.32150679344/2012-13 DATED 30-06-2018 ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-35-** ## APPENDIX OF WP(C) 29028/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 24/07/2018 ISSUED U/S.25(1) OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P2 TRUE COPY OF THE ORDER DATED 04/04/2018 OF THE HON'BLE HIGH COURT IN WP(C)NO.11335 OF 2018. ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-36-** ## APPENDIX OF WP(C) 31202/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PENALTY ORDER DATED 5-09-2018 FOR THE YEAR 2015-16 ISSUED UNDER SECTION 67(1) OF THE KVAT ACT EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 04-04-2018 IN W.P(C) 11335/2018 EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER DATED 12-04-2018 IN W.P(C) 13136/2018 ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-37-** ## APPENDIX OF WP(C) 33090/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 15.5.2018 ISSUED U/S.25(1) OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEA R2012-13. EXHIBIT P2 TRUE COPY OF THE ORDER DATED 4.4.2018 OF THE HON'BLE HIGH COURT IN WPC NO.11335 OF 2018. ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-38-** ## APPENDIX OF WP(C) 33943/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN IN FORM 10 DATED 24.10.2013 FILED BY THE PETITIONER FOR THE YEAR 2012-13. EXHIBIT P1 A - COPY OF ANNUAL RETURN IN FORM 10 B FILED BY THE PETITIONER FOR THE YEAR 2012-13. EXHIBIT P1 B COPY OF ANNUAL RETURN IN FORM 10 DATED 30.04.2014 FILED BY THE PETITIONER FOR THE YEAR 2013-14. - EXHIBIT P1 C COPY OF ANNUAL RETURN IN FORM 10 B FILED BY THE PETITIONER FOR THE YEAR 2013-14. - EXHIBIT P1 D COPY OF ANNUAL RETURN IN FORM 10 DATED 07.06.2016 FILED BY THE PETITIONER FOR THE YEAR 2015-16. - EXHIBIT P1 E COPY OF ANNUAL RETURN IN FORM 10 B FILED BY THE PETITIONER FOR THE YEAR 2015-16. - EXHIBIT P2 COPY OF THE NOTICE DATED 10.10.2018 ISSUED BY THE 1ST RESPONDENT FOR YEAR 2012-13. - EXHIBIT P2 A COPY OF THE NOTICE DATED 09.10.2018 ISSUED BY THE 1ST RESPONDENT FOR YEAR 2013-14. - EXHIBIT P2 B COPY OF THE NOTICE DATED 09.10.2018 ISSUED BY THE 1ST RESPONDENT FOR YEAR 2015-16. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WP(C)NO.13552 OF 2018. ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-39-** ## APPENDIX OF WP(C) 36482/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2015-2016 BY THE 1ST RESPONDENT DATED 31/07/2018. EXHIBIT P2 A TRUE COPY OF THE INTERIM ORDER IN WP(C) NO.13930 DATED 13/04/2018. ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-40-** ## APPENDIX OF WP(C) 36485/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ORDER DATED 29.5.2018 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER FOR 2012-13. 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. ## **W.P.(C) No. 26850/2018 and Conn.Cases** **-41-** ## APPENDIX OF WP(C) 39245/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2016-17 PASSED BY THE 1ST RESPONDENT DATED 21.03.2018