High Court of KeralaSingle Judge2019-02-13Writ petitions dismissed.

W.P.(C) No.15980/2018 & Conn. Cases

Case / Petition Number:WP(C).No.15980/2018 & Conn. Cases

Case Details & Bench

Court: High Court of Kerala
Hon'ble Judges: The Honourable Mr. Justice Dama Seshadri Naidu
Judgment Date: 2019-02-13
Court Decision / Holding: Judgment dismisses the writ petitions. The High Court, following the precedent in M/s Sheen Golden Jewels (India) Pvt. Ltd. v. State Tax Officer (IB)-1, held that the grounds of ultra vires and/or limitation do not warrant relief and dismissed the petitions.
Final Disposition: Writ petitions dismissed.

Parties to the Case

Appellants / Petitioners

M/S Kandamkulath y Jewellery Good Shepherd Road, Kottayam; M/S Deepa Aluminium Industries, Annanad, Chalakudy; M/S Drona Engineering, Cherthally; M/S Prime Plus Polymers, Palakkad; M/S ESAF Retail (P) Ltd; M/S Curtain House, Jas Complex; M/S Rajah Healthy Acres (P) Ltd; M/S INOX Wind Ltd; M/S Skyper Super Market; M/S Nivin Simon; M/S Grand Jewellers; M/S Victory Paper and Boards (India) Ltd; M/S Royal Trading Co; M/S Jainulavudheen (JK Iron & Steel); M/S Curtain House; M/S Jainulavudheen (JK Iron & Steel); M/S Saji Thomas; M/S Saji Thomas; M/S Saji Thoimas

Respondents

State Tax Officer-II, State GST Department (Kottayam/First Circle)
Commissioner of State Taxes, Tax Tower, Karama, Thiruvananthapuram
State of Kerala represented by its Secretary to Taxes, Secretariat, Thiruvananthapuram
Central Board of Indirect Taxes & Customs, Department of Revenue, Ministry of Finance, Government of India
Union of India represented by its Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi

Legal Representation & Advocates

Counsels for Petitioners

• Sri S. Suresh Babu
• Sri Aj V. Dev
• Smt. S.K. Devi
• Smt. O.A. Nuriyya
• Sri P. RaghuNath/Namboodiri
• Sri K. Ram Mohan
• Smt. Meera V. Menon

Counsels for Respondents

• AAG K.K. Ravindranath
• SRI. C.E. Unnikrishnan
• Dr. Thiushara James
• Sreelal Warrier
• Sri. K.M. Natraj
• Sri. Jaishanker V. Nair
• Sri. Rajesh B. (SC)
• Sri. SREELAL WARRIER

Case Synopsis & Summary

This batch of writ petitions filed in the Kerala High Court challenges the validity of Section 174 of the Kerala State Goods and Services Tax Act (KSGST Act) on the grounds of ultra vires to the State’s legislative power and/or contends that demands under the KVAT Act are time-barred under Section 25(1) KVAT Act. The petitions invoke constitutional amendments and jurisprudence concerning the Union and State powers (notably in relation to the 101st Constitutional Amendment and List I/II considerations) to argue that the State’s tax framework and the corresponding demands are unsustainable. The court frames the matter as a consolidated challenge and, after considering the batch together and the governing precedents, dismisses the petitions in light of a prior judgment in M/s Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)-1. The Judge, Dama Seshasdri Naidu, notes the petitioners’ grounds and responds by applying the ratio from the cited decision, thereby upholding the tax authorities’ position and denying relief to the petitioners. The judgment thus sustains the tax assessments/demands issued under the GST regime and KVAT proceedings, relying on the cited precedent.

Provisions of Law Cited

Section 174 of the Kerala State Goods and Services Tax Act (KSGST Act)Section 25(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act)Section 8(F) of the KVAT Act (IV)Constitutional (101st Amendment) Act, 2016Union List (List I) / State List (List II) / Seventh Schedule to the Constitution

Legal Doctrines & Maxims

Ultra vires

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioners argued that Section 174 of the KSGST Act is ultra vires to the State’s legislative competence and that the demand under KVAT Act is barred by limitation under Section 25(1) KVAT Act; in some petitions both grounds were pressed, challenging the legal basis and the timeliness of demands.

Contentions of Respondents

The respondents contended that Section 174 is within the State’s legislative power and that the petitioners’ limitation challenges do not defeat the valid assessments and demands; reliance was placed on the decision in M/s Sheen Golden Jewels (India) Pvt. Ltd. v. State Tax Officer (IB)-1 to justify dismissal of the petitions.

Cited Precedents (1)

Case Name	Citation	Treatment	Explanation
M/s Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)-1	W.P.(C) No.11335/2018	Positive	The court relied on this decision to dismiss the batch of petitions, applying its ratio against the petitioners.

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Extracted Judgment Text

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## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU** **WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940** ## **WP(C).No. 15980 of 2018** ## **PETITIONER/S:** **M/S KANDAMKULATHY JEWELLERY GOOD SHEPHERED ROAD,KOTTAYAM, PIN 686 001. RERPESENTED BY IT'S PROPRIETOR,SANTHOSH JOSE.** **BY ADVS. SRI.S.SURESH BABU (CHERUNNIYOOR) SRI.AJI V.DEV** ## **RESPONDENT/S:** |**1**|**THE STATE TAX OFFICER-II**| |---|---| ||**S.G.S.T DEPARTMENT,FIRST CIRCLE, KOTTAYAM DIST.PIN:**| ||**686 001.**| |**2**|**THE COMMISSIOENR OF STATE TAXES**| ||**TAX TOWER, KARAMANA,THIRUVANANTHAPURAM-695 002.**| |**3**|**THE STATE OF KERALA**| ||**REPRESENTED BY ITS'S SECRETARY TO TAXES,SECRETARIAT,**| ||**THIRUVANANTHAPURAM-695 001.**| |**4**|**THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS**| ||**REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF**| ||**REVENUE, NORTH BLOCK,NEW DELHI 110 004.**| |**5**|**THE UNION OF INDIA**| ||**REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF**| ||**FINANCE,DEPARTMENT OF REVENUE, NORTH BLOCK, NEW**| ||**DELHI 110 004.**| **OTHER PRESENT:** ## **W.P.(C) No.15980/2018 & Conn. Cases** **-2-** **AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKER V. NAIR., SR. SC SRI. SREELAL WARRIER.** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).15978/2018, WP(C).15979/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).27368/2018, WP(C).27369/2018, WP(C).27456/2018, WP(C).27809/2018, WP(C).27811/2018, WP(C).27841/2018, WP(C).29384/2018, WP(C).29601/2018, WP(C).29618/2018, WP(C).34443/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No.15980/2018 & Conn. Cases** **-3-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU** **WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940** **WP(C).No. 15978 of 2018** ## **PETITIONER/S:** **M/S.DEEPA ALUMINIUM INDUSTRIES ANNANAD, KADUKUTTY, CHALAKUDY.** **BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM** ## **RESPONDENT/S:** - **1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, CHALAKUDY680307.** - **2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT THIRUVANANTHAPURAM-695001.** - **3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001.** - **4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001.** ## **W.P.(C) No.15980/2018 & Conn. Cases** **-4-** **BY ADVS. SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE &AMP; CUSTOMS AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., SR. SC SRI. SREELAL WARRIER.** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **-5-** ## **W.P.(C) No.15980/2018 & Conn. Cases** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU** **WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940** **WP(C).No. 15979 of 2018** ## **PETITIONER/S:** ## **DRONA ENGINEERING** **NEAR ECO WOOD FACTORY,KURUPPANKULANGARA-P.O, CHERTHALA,REPRESENTED BY IT'S PROPRIETOR SRI. H. ARUN.** **BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA** ## **RESPONDENT/S:** |**1**|**STATE TAX OFFICER**| |---|---| ||**S.G.S.T DEPARTMENT,CHERTHALA.**| |**2**|**THE COMMISSIOENR OF STATE TAXES**| ||**TAX TOWER, KARAMANA, THIRUVANANTHAPURAM 695 002.**| |**3**|**THE STATE OF KERALA**| ||**REPRESENTED BY IT'S SECRTARY TO TAXES,SECRETARIAT,**| ||**THIRUVANANTHAPURAM-695 002.**| |**4**|**THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS**| ||**REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF**| ||**REVENUE, NORTH BLOCK,NEW DELHI 110 001.**| ## **W.P.(C) No.15980/2018 & Conn. Cases** **-6-** **5 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI 110 001.** **BY ADVS. SRI.TULASI PANICKER, CGC SRI.THOMAS MATHEW NELLIMOOTTIL SC CENTRAL BOARD OF EXCISE AMP CUSTOMS AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKER V. NAIR., SR. SC SRI. SREELAL WARRIER.** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **W.P.(C) No.15980/2018 & Conn. Cases** **-7-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** **PRESENT** **THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU** **WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940** **WP(C).No. 16780 of 2018** ## **PETITIONER/S:** **SRI.BINU JOSEPH AGED 39 YEARS PROPRIETOR, M/S.ST.JOSEPH POULTRY FARM, PERIKKALLOOR P.O., PULPALLY, WAYANAD-673579.** **BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR)** |**RESPONDENT/S** **:**|**RESPONDENT/S** **:**| |---|---| |**1**|**THE STATE TAX OFFICER - I**| ||**STATE GST DEPARTMENT, SULTAN BATHERY-673592.**| |**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 CUSTOMS**| ||**DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,**| ||**GOVERNMENT OF INDIA, NEW DELHI-110001.**| ||**BY ADVS.**| ## **W.P.(C) No.15980/2018 & Conn. Cases** **-8-** **SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., SR. SC SRI. SREELAL WARRIER.** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **W.P.(C) No.15980/2018 & Conn. Cases** **-9-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU** **WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940** **WP(C).No. 17779 of 2018** ## **PETITIONER/S:** **M/S.PRIME PLUS POLYMERS NEW INDUSTRIAL DEVELOPMENT AREA,KANJIKODE WEST P.O, PALAKKAD,REPRESENTED BY ITS EXECUTIVE DIRECTOR,SRI. SARATH KRISHNAN.** **BY ADV. SRI.N.MURALEEDHARAN NAIR** |**RESPONDENT/S** **:**|**RESPONDENT/S** **:**| |---|---| |**1**|**THE ASSISTANT COMMISSIONER OF STATE TAX**| ||**STATE GOODS SERVICE TAX DEPARTMENT KERALA,SPECIAL**| ||**CIRCLE, PALAKKAD - 678 001.**| |**2**|**THE COMMISSIONER OF STATE TAXES**| ||**TAX TOWER, KILLIPALAM, KARAMANA**| ||**P.O,THIRUVANANTHAPURAM - 695002.**| |**3**|**SECRETARY TAXES DEPARTMENT**| ||**GOVERNMENT OF KERALA,**| ||**SECRETARIAT,THIRUVANANTHAPURAM - 695 001.**| |**4**|**CENTRAL BOARD OF EXCISE & CUSTOMS**| ||**DEPARTMENT OF REVENUE, MINISTRY OF**| ||**FINANCE,GOVERNMENT OF INDIA, NEW DELHI -110 001.**| ||**BY ADVS.**| ## **W.P.(C) No.15980/2018 & Conn. Cases** **-10-** **SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., SR. SC SRI. SREELAL WARRIER.** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **-11-** ## **W.P.(C) No.15980/2018 & Conn. Cases** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU** **WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940** **WP(C).No. 18180 of 2018** **PETITIONER/S:** **M/S. ESAF RETAIL (P) LTD. MANNUTHY, THRISSUR,REPRESENTED BY ITS DIRECTOR,ALOK THOMAS PAUL.** **BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM** ## **RESPONDENT/S:** - **1 THE COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES,1ST CRICLE, THRISSUR-680 004.** - **2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001.** - **3 STATE OF KERALA REPRESENTED BY ITS SECRETARY,FINANCE DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM-695 001.** - **4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001.** ## **W.P.(C) No.15980/2018 & Conn. Cases** **-12-** **AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., SR. SC SRI. SREELAL WARRIER.** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **-13-** ## **W.P.(C) No.15980/2018 & Conn. Cases** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU** **WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940** **WP(C).No. 18979 of 2018** ## **PETITIONER/S:** **K.M. ASHRAF PROPRIETOR, M/S.SWAPNA AGENCIES, KANIMANGALAM P.O.,THRISSUR- 680 027.** **BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR)** ## **RESPONDENT/S:** |**1**|**THE ASSISTANT COMMISSIONER (ASSMT)-IV, THRISSUR**| |---|---| ||**STATE GST DEPARTMENT, SPECIAL CIRCLE, THRISSUR.**| |**2**|**THE COMMISSIONER OF STATE TAXES**| ||**TAX TOWER, KILLIPALAM, KARAMANA**| ||**P.O.,THIRUVANANTHAPURAM-695 002.**| |**3**|**THE SECRETARY**| ||**TAXES DEPARTMENT, GOVERNMENT OF**| ||**KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695 001.**| |**4**|**THE CENTRAL BOARD OF EXCISE & CUSTOMS**| ||**DEPARTMENT OF REVENUE, MINISTRY OF**| ||**FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001.**| ## **W.P.(C) No.15980/2018 & Conn. Cases** **-14-** **AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., SR. SC SRI. SREELAL WARRIER.** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **-15-** ## **W.P.(C) No.15980/2018 & Conn. Cases** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940** **WP(C).No. 19179 of 2018** ## **PETITIONER/S:** **M/S. CURTAIN HOUSE JAS COMPLEX, TELICHERRY, REPRESENTED BY ABDUL RASHID K.,MANAGING PARTNER.** **BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN** ## **RESPONDENT/S:** |**1**|**THE COMMERCIAL TAX OFFICER**| |---|---| ||**1ST CIRCLE, DEPT. OF COMMERCIAL TAXES,THALASSERY -**| ||**670 101.**| |**2**|**THE COMMISSIONER**| ||**STATE GOODS AND SERVICE TAX**| ||**DEPT.,THIRUVANANTHAPURAM - 695 001.**| |**3**|**SECRETARY**| ||**TAXES DEPARTMENT, GOVERNMENT OF**| ||**KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001.**| |**4**|**CENTRAL BOARD OF EXCISE CUSTOMS**| ||**DEPT. OF REVENUE, MINISTRY OF FINANCE,GOVT. OF INDIA,**| ||**NEW DELHI - 110 001.**| ||**BY ADVS.**| ## **W.P.(C) No.15980/2018 & Conn. Cases** **-16-** **SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., SR. SC SRI. SREELAL WARRIER.** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **-17-** ## **W.P.(C) No.15980/2018 & Conn. Cases** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU** **WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940** **WP(C).No. 19576 of 2018** ## **PETITIONER/S:** **MUHAMMED RASHEED P.T. AGED 32 YEARS, S/O ABDUL AZEEZ P.T, PATTANMARUTHODY, KOPPAM, PULASSERY P.O, PALAKKAD DISTRICT 679 307, (MANAGING PARTNER, M/S ZERA PAINT PALACE, HIGH SCHOOL ROAD, KOPPAM).** **BY ADV. SRI.K.SHAJ** ## **RESPONDENT/S:** |**1**|**THE SECRETARY, TAXES, GOVERNMENT OF KERALA**| |---|---| ||**SECRETARIAT, THIRUVANANTHAPURAM 695 001.**| |**2**|**CENTRAL BOARD OF EXCISE CUSTOMS**| ||**DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,**| ||**GOVERNMENT OF INDIA, NEW DELHI 110 001.**| |**3**|**THE COMMISSIONER STATE GOODS AND SERVICE TAX**| ||**DEPARTMENT**| ||**THIRUVANANTHAPURAM 695 001.**| |**4**|**THE STATE TAX OFFICER**| ||**STATE TAX OFFICE, SGST. DEPARTMENT, KERALA,**| ||**PATTAMBI, PALAKKAD DISTRICT 679 303.**| ||**BY ADVS.**| ## **W.P.(C) No.15980/2018 & Conn. Cases** **-18-** **SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., SR. SC SRI. SREELAL WARRIER.** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **-19-** ## **W.P.(C) No.15980/2018 & Conn. Cases** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU** **WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940** **WP(C).No. 20577 of 2018** **PETITIONER/S:** **A.A.MUMTHAS AGED 42 YEARS PROPRIETRIX, TEEKAY AGENCIES, MADAVANA, KODUNGALLUR.** **BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM** ## **RESPONDENT/S:** |**1**|**THE STATE TAX OFFICER**| |---|---| ||**STATE GOODS & SERVICES TAX DEPARTMENT, KERALA,**| ||**KODUNGALLUR-680664.**| |**2**|**THE COMMISSIONER STATE GOODS AND SERVICE TAX**| ||**DEPARTMENT**| ||**THIRUVANANTHAPURAM-695001.**| |**3**|**STATE OF KERALA**| ||**REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT,**| ||**SECRETARIAT, THIRUVANANTHAPURAM-695001.**| **-20-** ## **W.P.(C) No.15980/2018 & Conn. Cases** **4 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001.** **BY ADVS. SRI. L.RAM MOHAN, CGC AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKER V. NAIR.,** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **-21-** ## **W.P.(C) No.15980/2018 & Conn. Cases** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU** **WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940** **WP(C).No. 27368 of 2018** ## **PETITIONER/S:** **NIVIN SIMON, S/O. LATE SIMON, SIMON TIMBERS, CONVENT ROAD, PRAVACHAMBALAM, NEMOM P O THIRUVANANTHAPURAM PIN 695 020.** ## **BY ADV. 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 695001** **-22-** ## **W.P.(C) No.15980/2018 & Conn. Cases** - **3 THE ASSISTANT COMMISSIONER-1 (ASSESSMENT) SPECIAL CIRCLE, THIRUVANANTHAPURAM, COMMERCIAL TAX DEPARTMENT, (NOW STATE GOODS AND SERVICE TAX DEPARTMENT), THIRUVANANTHAPURAM, PIN - 691 002.** - **4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE), CENTRAL SECRETARIAT, NEW DELHI - 110 001.** **AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKER V. NAIR.,** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **-23-** ## **W.P.(C) No.15980/2018 & Conn. Cases** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940** **WP(C).No. 27369 of 2018** ## **PETITIONER/S:** **M/S.RAJAH HEALTHY ACRES (P) LTD., PERUMANNOOR, CHALISSERY, PALAKKAD - 679536, REPRESENTED BY ITS DR. SREERAJ KUNNASSERI, DIRECTOR. BY ADV. HARISANKAR V. MENON** |**RESPONDENT/S** **:**|**RESPONDENT/S** **:**| |---|---| |**1**|**THE ASSISTANT COMMISSIONER OF STATE TAX-1,**| ||**SPECIAL CIRCLE, STATE GST DEPARTMENT, PALAKKAD-**| ||**678001.**| |**2**|**THE COMMISSIONER,**| ||**STATE GOODS AND SERVICES TAX DEPARTMENT,**| ||**THIRUVANANTHAPURAM-695001.**| |**3**|**SECRETARY,**| ||**TAXES DEPARTMENT, GOVERNMENT OF KERALA,**| ||**SECRETARIAT, THIRUVANANTHAPURAM -695001.**| ||**AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E.**| ||**UNNIKRISHNAN., GP. DR. THIUSHARA JAMES.,**| ## **W.P.(C) No.15980/2018 & Conn. Cases** **-24-** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **-25-** ## **W.P.(C) No.15980/2018 & Conn. Cases** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** **PRESENT** **THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 27456 of 2018** ## **PETITIONER/S:** **M/S.GRAND JEWELLERS, KOOTHATTUKULAM, REPRESENTED BY ITS PARTNER, PRAVEEN KRISHNA G. AGED 37 YEARS, S/O. K V GANESHAN, KANNANKOTTIL HOUSE, MANGALATHUTHAZHAM, KOOTHATTUKULAM 686 662.** **BY ADV. SRI.K.SHAJ** ## **RESPONDENT/S:** |**1**|**THE SECRETARY, TAXES, GOVERNMENT OF KERALA,**| |---|---| ||**SECRETARIAT, THIRUVANANTHAPURAM 695 001.**| |**2**|**CENTRAL BOARD OF EXCISE AND CUSTOMS**| ||**DEPARTMENT OF REVENUE,**| ||**MINISTRY OF FINANCE,**| ||**GOVERNMENT OF INDIA,**| ||**NEW DELHI - 110 001.**| |**3**|**THE COMMISSIONER**| ||**STATE GOODS AND SERVICE TAX DEPARTMENT,**| ||**THIRUVANANTHAPURAM - 695 001.**| **-26-** ## **W.P.(C) No.15980/2018 & Conn. Cases** - **4 THE STATE TAX OFFICER STATE TAX OFFICE, SGST DEPARTMENT, MINI CIVIL STATION, MUVATTUPUZHA, ERNAKULAM DISTRICT - 686 661.** **AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., SR. SC SRI. SREELAL WARRIER.** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **-27-** ## **W.P.(C) No.15980/2018 & Conn. Cases** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU** **WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940** **WP(C).No. 27809 of 2018** ## **PETITIONER/S:** **INOX WIND LTD., ACB TOWERS, PALLIKKARA, KUMARAPURAM, PIN- 683565. (REPRESENTED BY SRI. BIJU VARGHESE, AUTHORISED SIGNATORY)** **BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR SRI.N.SANTHOSHKUMAR** ## **RESPONDENT/S:** - **1 COMMERCIAL TAX OFFICER, SECOND CIRCLE , STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMBAVOOR- 683542** - **2 COMMISSIONER OF STATE TAXES TAX TWOWER ,KARAMANA, THIRUVANANTHAPURAM-695002** - **3 STATE OF KERALA REPRESENTED BY ITS' SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002** ## **W.P.(C) No.15980/2018 & Conn. Cases** **-28-** **BY ADV. GOVERNMENT PLEADER AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES.,** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No.15980/2018 & Conn. Cases** **-29-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** **PRESENT** **THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU** **WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940** **WP(C).No. 27811 of 2018** ## **PETITIONER/S:** **SKYPER SUPER MARKET MAIN ROAD, PAYYANNUR P.O. 670307 (REPRESENTED BY JASMEER K., PARTNER)** **BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR** ## **RESPONDENT/S:** |**1**|**STATE TAX OFFICER, STATE GOODS & SERVICE TAX**| |---|---| ||**DEPARTMENT, PAYYANNUR, KANNUR 670 307.**| |**2**|**COMMISSIONER OF STATE TAXES,**| ||**TAX TOWER, KARAMANA, THIRUVANANTHPAURAM**| ||**695002**| |**3**|**STATE OF KERALA**| ||**REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,**| ||**THIRUVANANTHAPURAM**| ||**695002**| ## **W.P.(C) No.15980/2018 & Conn. Cases** **-30-** **BY ADV. GOVERNMENT PLEADER AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES.,** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **-31-** ## **W.P.(C) No.15980/2018 & Conn. Cases** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU** **WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940** **WP(C).No. 27841 of 2018** ## **PETITIONER/S:** **SELVARAJ AGED 58 YEARS,S/O. LATE SUBRAMANIAN, GEETHANJALI NIVAS, VADAKKANTHARA, PALAKKAD DISTRICT.** **BY ADVS. JACOB SEBASTIAN SMT.ANU JACOB SRI.K.V.WINSTON** ## **RESPONDENT/S:** **1 STATE OF KERALA BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695001. 2 STATE TAX OFFICE FIRST CIRCLE, PALAKKAD, PALAKKAD DISTRICT, PIN - 678 001.** **-32-** ## **W.P.(C) No.15980/2018 & Conn. Cases** - **3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, PIN - 695 001.** - **4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110001.** **BY ADVS. SREELAL N.WARRIER , SC SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., SR. SC SRI. SREELAL WARRIER.** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **-33-** ## **W.P.(C) No.15980/2018 & Conn. Cases** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** **PRESENT** **THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU** **WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940** **WP(C).No. 29384 of 2018** ## **PETITIONER/S:** **JAINULAVUDHEEN AGED 49 YEARS PROPRIETOR, M/S. JK IRON AND STEEL, NEAR MASJID, DAYARA STREET, PALAKKAD** **BY ADVS. HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON** ## **RESPONDENT/S:** - **1 THE STATE TAX OFFICER 2ND CIRCLE, STATE GST, DEPARTMENT, PALAKKAD-678 001** - **2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001** - **3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001 AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES.,** ## **W.P.(C) No.15980/2018 & Conn. Cases** **-34-** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **-35-** ## **W.P.(C) No.15980/2018 & Conn. Cases** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** **PRESENT** **THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU** **WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940** **WP(C).No. 29601 of 2018** ## **PETITIONER/S:** **M/S.ROYAL TRADING CO. 40/9647, M.G. ROAD, COCHIN - 682 011. REP BY ITS MANAGING PARTNER, SHRI PAWAN MANCHANDA** **BY ADVS. T.M. SREEDHARAN SMT.NISHA JOHN SRI.R.BHASKARA KRISHNAN SRI.V.P.NARAYANAN** ## **RESPONDENT/S:** **1 THE ASSISTANT COMMISSIONER (ASSESSMENT) STATE GST DEPARTMENT, SPECIAL CIRCLE - 1, ERNAKULAM KOCHI - 682 018 2 THE COMMISSIONER OF STATE TAXES TAX TOWER,KILLIPALAM,KARAMANA.P.O, THIRUVANANTHAPURAM 695002** **-36-** ## **W.P.(C) No.15980/2018 & Conn. Cases** **3 THE STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT TAXES DEPARTMENT,GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM 695002** ## **AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES.,** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **-37-** ## **W.P.(C) No.15980/2018 & Conn. Cases** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** **PRESENT** **THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU** **WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940** **WP(C).No. 29618 of 2018** **PETITIONER/S:** **SAJI THOMAS AGED 44 YEARS PROPRIETOR, M/S AJANTA COATINGS, VADOOKKARA, THRISSUR** **BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM** ## **RESPONDENT/S:** |**1**|**THE STATE TAX OFFICER**| |---|---| ||**THE STATE TAX OFFICER, II CIRCLE,**| ||**STAT TAX COMPLEX, THRISSUR-680004**| |**2**|**THE COMMISSIONER**| ||**STATE GOODS AND SERVICE TAX DEPARTMENT,**| ||**THIRUVANANTHAPURAM-695 001**| |**3**|**THE SECRETARY**| ||**TAXES DEPARTMENT GOVERNMENT OF KERALA,**| ||**SECRETARIAT,THIRUVANANTHPAURAM-695 001**| **-38-** ## **W.P.(C) No.15980/2018 & Conn. Cases** **4 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001** **AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKER V. NAIR.,** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).34443/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No.15980/2018 & Conn. Cases** **-39-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU** **WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940** **WP(C).No. 34443 of 2018** ## **PETITIONER/S:** **M/S.VICTORY PAPER AND BOARDS (INDIA) LTD (FORMERLY M/S VICTORY PAPER AND BOARDS (P) LTD), POST BOX NO.36, 1/281-G, VICTORY PRESS BUILDING, KUNNAMKULAM-680503, THRISSUR DISTRICT, REPRESENTED BY MANAGING DIRECTOR, SRI. K.P. SAXON.** **BY ADV. SRI.TOMSON T.EMMANUEL** ## **RESPONDENT/S:** - **1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, KUNNAMKULAM-680501** - **2 ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAX COMPLEX, PUTHOLE, THIRUSSUR DISTRICT-680004.** - **3 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695022.** **-40-** ## **W.P.(C) No.15980/2018 & Conn. Cases** - **4 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM695001.** - **5 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001.** - **6 UNION OF INDIA, MINISTRY OF LAW AND JUSTICE (LEGISLATIVE DEPARTMENT), GOVERNMENT OF INDIA, NEW DELHI-110001, REPRESENTED BY SECRETARY TO THE GOVERNMENT OF INDIA.** - **7 ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, PUTHOLE, THRISSUR DISTRICT-680004.** **BY ADV. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS** **AAG K.K. RAVINDRANATH., SPL GP. SRI. C.E. UNNIKRISHNAN., GP. DR. THIUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKER V. NAIR., SR. SC SRI. SREELAL WARRIER.** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13.02.2019, ALONG WITH WP(C).29618/2018, WP(C).29384/2018, WP(C).27811/2018, WP(C).27809/2018, WP(C).27841/2018, WP(C).27368/2018, WP(C).27369/2018, WP(C).29601/2018, WP(C).27456/2018, WP(C).16780/2018, WP(C).17779/2018, WP(C).18180/2018, WP(C).18979/2018, WP(C).19179/2018, WP(C).19576/2018, WP(C).20577/2018, WP(C).15978/2018, WP(C).15979/2018, WP(C).15980/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **W.P.(C) No.15980/2018 & Conn. Cases** **-41-** ## **J U D G M E N T** **[ WP(C) 15980/2018 ,WP(C).15978/2018 ,WP(C).15979/2018 ,WP(C).16780/2018 ,WP(C).17779/2018 ,WP(C).18180/2018 ,WP(C).18979/2018 ,WP(C).19179/2018 ,WP(C).19576/2018 ,WP(C).20577/2018 ,WP(C).27368/2018 ,WP(C).27369/2018 ,WP(C).27456/2018 ,WP(C).27809/2018 ,WP(C).27811/2018 ,WP(C).27841/2018 ,WP(C).29384/2018 ,WP(C).29601/2018 ,WP(C).29618/2018 ,WP(C).34443/2018 ]** 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. In the light of the judgment in _M/s. Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)-1_[1] I dismiss these writ petitions. Sd/- DAMA SESHADRI NAIDU JUDGE JJJ 1 Judgment dated 11.01.2019 in W.P.(C) No.11335/2018 ## **W.P.(C) No.15980/2018 & Conn. Cases** **-42-** ## APPENDIX OF WP(C) 15980/2018 PETITIONER'S/S EXHIBITS: EXT.P1: A TRUE COPY OF THE PROCEEDINGS DATED 08/01/2016 FOR 2015-16 PERMISSION TO PAY TAX UNDER COMPOUNDING SCHEME GRANTED BY THE 1ST RESPONDENT U/S.8(F) OF THE KVAT ACT, 2003. EXT.P2: A TRUE COPY OF THE SHOW - CAUSE NOTICE ISSUED U/S.25(1) OF THE KVAT ACT, 2003 FOR 2015 - 16 DATED 03/01/2018. EXT.P3: A TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 29/01/2018 EXT.P4: A TRUE COPY OF THE SHOW - CAUSE NOTICE ISSUED U/S.8(F)(IV) OF THE KVAT ACT, 2003 FOR 2015 - 16 DATED 12/03/2018. EXT.P5: A TRUE COPY OF THE REQUEST FOR TIME TO FILE FURTHER OBJECTIONS DATED 04/04/2018 FOR 2015 - 16. EXT.P6: A TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 06/04/2018 FOR 2015 - 16. EXT.P7: A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED FOR THE YEAR 2015 - 16 DATED 28/03/2018. ## **W.P.(C) No.15980/2018 & Conn. Cases** **-43-** ## APPENDIX OF WP(C) 15978/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32080803975/2012-13 DATED 19-4-2018. ## **W.P.(C) No.15980/2018 & Conn. Cases** **-44-** ## APPENDIX OF WP(C) 15979/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE SHAW CAUSE NOTICE ISSUED U/S. 25(1) OF THE KVAT ACT FOR 2013-14 DATED:2501-2018 EXHIBIT P1(A) A TRUE COPY OF THE SHAW CAUSE NOTICE ISSUED U/S. 25(1) OF THE KVAT ACT FOR 2016-17 DATED: 2501-2018. EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR THE YEAR 2013-14 DATED:28-02-2018 EXHIBIT P2(A) A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR THE YEAR 2016-17 DATED: 28-02-2018. ## **W.P.(C) No.15980/2018 & Conn. Cases** **-45-** ## APPENDIX OF WP(C) 16780/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 - TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32140785947/2014-15 DATED 23.01.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2014-15. - EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32140785947/2014-15 DATED 31.03.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2014-15. - EXHIBIT P2 TRUE COPY OF THE CONSTITUTIONAL [101ST AMENDMENT] ACT 2016. - EXHIBIT P4 TRUE COPY OF THE UNION LIST (LIST I) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. - EXHIBIT P5 TRUE COPY OF THE STATE LIST (LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. - EXHIBIT P6 TRUE COPY OF THE NOTIFICATION NO.SO 2986 [E] DATED 16.09.2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. - EXHIBIT P7 TRUE COPY OF THE INTERIM ORDER ISSUED BY HON'BLE COURT OF KERALA IN W.P.(C) NO.11335 DATED 04.04.2018. ## **W.P.(C) No.15980/2018 & Conn. Cases** **-46-** ## APPENDIX OF WP(C) 17779/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 05.05.2018. EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 14.05.2018 ## **W.P.(C) No.15980/2018 & Conn. Cases** **-47-** ## APPENDIX OF WP(C) 18180/2018 PETITIONER'S/S EXHIBITS: EXT.P1 COPY OF THE ASSESSMENT NO.32080527999/2015-16 DATED 04/05/2018. ## **W.P.(C) No.15980/2018 & Conn. Cases** **-48-** ## APPENDIX OF WP(C) 18979/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32081462302/2011-12 DATED 30-10-2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2011-12. - EXHIBIT P2: TRUE COPY OF THE REPLY FILED DATED 24-11-2018 FOR THE YEAR 2011-12. - EXHIBIT P3: TRUE COPY OF THE ASSESSMENT ORDER NO.32081462302/2011-12 DATED 18-05-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2011-12. EXHIBIT P4: TRUE COPY OF THE CONSTITUTIONAL (101ST AMENDMENT)ACT 2016. - EXHIBIT P5: TRUE COPY OF THE UNION LIST (LIST I) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. - EXHIBIT P6: TRUE COPY OF THE STATE LIST (LIST II) TO THE SENVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. - EXHIBIT P7: TRUE COPY OF THE NOTIFICATION NO:SO 2986(E) DATED 16-09-2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P8: TRUE COPY OF THE INTERIM ORDER ISSUED BY HON'BLE COURT OF KERALA IN WP(C)NO.11335 DATED04-04-2018. ## **W.P.(C) No.15980/2018 & Conn. Cases** **-49-** ## APPENDIX OF WP(C) 19179/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. PHOTOCOPY OF ORDER IN W.P.(C) NO.11335 OF 2018 DATED 04.04.2018. EXHIBIT P2. PHOTOCOPY OF ORDER U/S 25(1) FOR 2011.12 DATED 24.06.2017. EXHIBIT P3. PHOTOCOPY OF ORDER U/S 25(1) FOR 2012.13 DATED 24.06.2017. ## **W.P.(C) No.15980/2018 & Conn. Cases** **-50-** ## APPENDIX OF WP(C) 19576/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE PHOTOCOPY OF THE ORDER NO 320911 51948/2012-13 DATED 2802-2018 OF THE FOURTH RESPONDENT. - EXHIBIT P2 THE PHOTOCOPY OF NOTICE OF DEMAND NO 301/2017-18 DATED 28-02-2018 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER'S FIRM. - EXHIBIT P3 THE PHOTOCOPY OF THE ORDER NO 320911 51498/2013-14 DATED 27-04-2018 OF THE FOURTH RESPONDENT. - EXHIBIT P4 THE PHOTOCOPY OF NOTICE DEMAND NO 15/2018-19 DATED 27-04-2018 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER'S FIRM. EXHIBIT P5 THE PHOTOCOPY OF ORDER NO 320911 51948/2016-17 DATED 21-03-2018 OF THE FOURTH RESPONDENT. EXHIBIT P6 THE PHOTOCOPY OF NOTICE OF DEMAND NO 313/2017-18 DATED 21-03-2018 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER'S FIRM. ## **W.P.(C) No.15980/2018 & Conn. Cases** **-51-** ## APPENDIX OF WP(C) 20577/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32081045703/2014-15 DATED 28-5-2018. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32081045703/2015-16 DATED 28-5-2018. ## **W.P.(C) No.15980/2018 & Conn. Cases** **-52-** ## APPENDIX OF WP(C) 27368/2018 PETITIONER'S/S EXHIBITS: - EXHIBIT P1 TRUE COPY OF THE DEATH CERTIFICATE REGARDING SIMON, DATED 27/02/2018, ISSUED BY THE DEPARTMENT OF PUBLIC HEALTH, GOVERNMENT OF TAMIL NADU. - EXHIBIT P2 TRUE COPY OF THE LEGAL HEIRSHIP CERTIFICATE DATED 08/03/2018 ISSUED BY THE THAHSILDAR VILAVANCODE, TAMIL NADU. - EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-10 DATED 28/02/2018, PASSED BY THE THIRD RESPONDENT. - EXHIBIT P4 TRUE COPY OF THE CONSENT DEED DATED 15/03/2018 EXECUTED BY SMT.NIRMALATHA, SMT.VIRGIN ROSE, SMT.ROSAMMAL IN FAVOUR OF THE PETITIONER. - EXHIBIT P5 TRUE COPY OF THE APPEAL DATED 12/04/2018 FILED BY THE PETITIONER BEFORE THE DEPUTY COMMISSIONER (APPEALS), THIRUVANANTHAPURAM. - EXHIBIT P6 TRUE COPY OF THE INTERIM ORDER DATED 04/04/2018, PASSED BY THIS HON'BLE COURT IN W.P. (C) NO.11335 OF 2018. - EXHIBIT P6A TRUE COPY OF THE INTERIM ORDER DATED 15/05/2018, PASSED BY THIS HON'BLE COURT IN W.P. (C) NO.15987 OF 2018. ## **W.P.(C) No.15980/2018 & Conn. Cases** **-53-** ## APPENDIX OF WP(C) 27369/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. ## **W.P.(C) No.15980/2018 & Conn. Cases** **-54-** ## APPENDIX OF WP(C) 27456/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE PHOTOCOPY OF ORDER NO.32151467485/20112012 DATED 12/07/2018 OF THE FOURTH RESPONDENT. - EXHIBIT P2 THE PHOTOCOPY OF ORDER NO.32151467485/20122013 DATED 12/07/2018 OF THE FOURTH RESONDENT. - EXHIBIT P3 THE PHOTOCOPY OF ORDER NO.32151467485/20132014 DATED 12/07/2018 OF THE FOURTH RESPONDENT. - EXHIBIT P4 THE PHOTOCOPY OF ORDER NO.32151467485/20142015 DATED 12/07/2018 OF THE FOURTH RESPONDENT. - EXHIBIT P5 THE PHOTOCOPY OF ORDER NO.32151467485/20152016 DATED 12/07/2018 THE FOURTH RESPONDENT. - EXHIBIT P6 THE PHOTOCOPY OF ORDER NO.32151467485/20162017 DATED 12/07/2018 OF THE FOURTH RESPONDENT. - EXHIBIT P7 THE PHOTOCOPY OF NOTIE OF DEMAND NO.101/18-19 DATED 12/07/2018 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER FIRM. - EXHIBIT P8 THE PHOTOCOPY OF NOTICE OF DEMAND NO.102/1819 DAED 12/07/2018 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER FIRM. - EXHIBIT P9 THE PHOTOCOPY OF NOTICE OF DEMAND NO.103/1819 DATED 12/07/2018 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER FIRM. EXHIBIT P10 THE PHOTOCOPY OF NOTIE OF DEMAND NO.104/18-19 DATED 12/07/2018 ISSUED BY THE FOURTH RESPONDEENT TO THE PETITIONER FIRM. ## **W.P.(C) No.15980/2018 & Conn. Cases** **-55-** |EXHIBIT P11|THE PHOTOCOPY OF NOTICE OF DEMAND NO.105/18-| |---|---| ||19 DATED 12/07/2018 ISSUED BY THE FOURTH| ||RESPONDENT TO THE PETITIONER FIRM.| |EXHIBIT P12|THE PHOTOCOPY OF NOTICE OF DEMAND NO.106/18-| ||19 DATED 12/07/2018 ISSUED BY THE FOURTH| ||RESPONDENT TO THE PETITIONER FIRM.| **-56-** ## **W.P.(C) No.15980/2018 & Conn. Cases** ## APPENDIX OF WP(C) 27809/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ORDER NO.32151314597/2016-17 DATED 30.8.2017 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF THE JUDGMENT IN W.P(C) 32549/2017 DATED 12.10.2017 OF THIS HON'BLE COURT EXHIBIT P3 TRUE COPY OF THE ORDER NO.32151314597/2016-17 DATED 3.7.2018 ISSUED BY THE 1ST RESPONDENT ## **W.P.(C) No.15980/2018 & Conn. Cases** **-57-** ## APPENDIX OF WP(C) 27811/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE NO. 32122279405/2012-13 DATED 25.07.2018 ISSUED BY THE 1ST RESPONDENT ## **W.P.(C) No.15980/2018 & Conn. Cases** **-58-** ## APPENDIX OF WP(C) 27841/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ORDER DATED JUNE 20, 2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25 (A) OF THE KVAT ACT FOR THE ASSESSMENT YEAR 2007-08. EXHIBIT P2 A TRUE COPY OF THE MODIFIED ORDER DATED MAY 18,2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT FOR THE ASSESSMENT YEAR 2010-11. EXHIBIT P3 A TRUE COPY OF THE MODIFIED ORDER DATED MAY 18, 2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT FOR THE ASSESSMENT YEAR 2011-12. ## **W.P.(C) No.15980/2018 & Conn. Cases** **-59-** ## APPENDIX OF WP(C) 29384/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 ## **W.P.(C) No.15980/2018 & Conn. Cases** **-60-** ## APPENDIX OF WP(C) 29601/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASST.ORDER DATED 31.07.2018 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018 IN W.P.(C)NO.11335/2018 OF THIS HON'BLE COURT IN THE CASE OF M/S.SHEEN GOLDEN JEWELS (INDIA)PVT.LTD. ## **W.P.(C) No.15980/2018 & Conn. Cases** **-61-** ## APPENDIX OF WP(C) 29618/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE NO.32080650884/2012-13 DATED 3-8-2018 ## **W.P.(C) No.15980/2018 & Conn. Cases** **-62-** ## APPENDIX OF WP(C) 34443/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ANNUAL RETURN DATED 26.6.2012 SUBMITTED BY PETITIONER FOR 2011-12, BEFORE IST RESPONDENT. - EXHIBIT P2 - TRUE COPY OF ORDER DATED 28.3.2018 PASSED BY IST RESPONDENT IN FOR 11-12, COMMUNICATED TO PETITIONER ON 31.3.2018. - EXHIBIT P3 TRUE COPY OF APPEAL SUBMITTED BEFORE 2ND RESPONDENT AGAINST EXT.P2 ASSESSMENT. - EXHIBIT P4 - TRUE COPY OF IST APPELLATE ORDER DATED 20.6.2018 PASSED BY 2ND RESPONDENT IN EXT.P3 APPEAL. - EXHIBIT P5 TRUE COPY OF EXTRAORDINARY GAZETTE OF INDIA DATED 8.9.2016 PUBKLISHED BY 6TH RESPONDENT FOR 101ST AMENDMENT ACT 2016 MADE IN CONSTITUTION OF INDIA. EXHIBIT P6 TRUE COPY OF INTERIM ORDER DATED 4.4.2018 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, AS ON COMPLETION OF PROCEEDINGS UNDER KVAT ACT.