High Court of KeralaSingle Judge2019-07-08Dismissed

W.P.(C) No.30433/2018 and connected matters (Batch of petitions including 30433/2018, 22/2019, 13822/2018, 14246/2018, 15222/2018, 15223/2018, 15224/2018, 15424/2018, 15621/2018, 17423/2018, 20229/2018, 26649/2018, 29049/2018, 29246/2018, 29647/2018, 30046/2018, 30425/2018, 42224/2018)

Case / Petition Number:WP(C).No.30433/2018 & Conn.Case (and connected cases)

Case Details & Bench

Court: High Court of Kerala
Hon'ble Judges: The Hon’ble Mr. Justice 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 and connected cases. The court directs that petitioners may pursue appeal or revision remedies, with consideration for condonation of delay as appropriate. The order effectively upholds the status quo of the tax regime under the KVAT and SGST Acts, dismissing the challenge to Section 174 and to the notices and assessments.” ,
Final Disposition: Dismissed

Parties to the Case

Appellants / Petitioners

M/S. RCN Impex Pvt. Ltd.
MUTTANISSERIL GRANITE CHEPPAD
VIJAYA KUMAR.J (M/S. HOTEL BLUE NILE)
M/S CHERUKUTTY SONS JEWELLERY
M/S CHERUKUTTY SONS JEWELLERY (CHERUKUTTY SONS BUILDING, ALATHUR)
M/S CANNANORE COUNTY CLUB & RESORTS PVT. LTD. (KAIRALI HERITAGE)
M/S. MARBLE HOUSE KAKKATTIL
M/S CARGIL MOBILES
UNILEX LIFE SCIENCES (PVT) LTD
M/S HOTEL CANARY
M/S MANOJ JEWELLERY
M/S MOLEKULES DESIGN FACTORY PVT. LTD
VENMAYIL ENGINEERING COMPANY (P) LTD
M/S THARAKANS ROYAL JEWELLERY
M/S REGHUNATHAN T.S
M/S ACHOOS CURTAIN & FURNISHING

Respondents

The State Tax Officer (IB) - Investigation Branch, State Goods and Service Tax Department, Kollam
The Commissioner of State Taxes, State Goods and Service Tax Department, Thiruvananthapuram
Secretary, Taxes Department, Government of Kerala, Secretariat, Thiruvananthapuram
Central Board of Excise & Customs, Department of Revenue, Ministry of Finance, New Delhi
Union of India represented by its Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi
State Tax Officer (Luxury Tax), State Goods & Service Tax Department, Kannur
The State of Kerala represented by its Chief Secretary, Taxes Department, Secretariat, Thiruvananthapuram
Central Board of Indirect Taxes & Customs (CBIC) / Central Board of Revenue, North Block, New Delhi

Legal Representation & Advocates

Counsels for Petitioners

• SRI.BOBBY JOHN
• SRI.S.AJAYGHOSH KUMAR
• SRI.S.ANIL KUMAR (TRIVANDRUM)
• SRI.N.MURALEEDHARAN NAIR
• SMT.K.HYMAVATHY
• SRI.L.RAJESH NARAYAN
• SRI.P.N.DAMODARAN NAMBOODIRI
• SRI.P.UNNIKRISHNAN (THRISSUR)
• SRI.K.S.HARIHARAN NAIR
• SRI.K.M. CHERIAN
• SRI.N.JAYAKUMAR
• SRI.R.RAMAKRISHNAN POTTY
• SRI.V.P.SABU
• SRI.RITHU JAYAS??

Counsels for Respondents

• SPL. GP. SRI. C.E. UNNIKRISHNAN
• DR. THUSHARA JAMES
• SRI.P.VIJAYAKUMAR
• SRI.P.R.SREEJITH
• SRI.K.N. SREEKUMARAN
• P.J. ANILKUMAR
• SANTHOSH KUMAR N.
• SRI.K.M. CHERIAN
• SRI.R. RAMAKRISHNAN POTTY
• SRI.THOSH A??
• SRI.P.L. BABU

Case Synopsis & Summary

This batch of writ petitions, heard by Justice S. V. Bhatti, challenges two pillars of Kerala's taxation regime: (i) Section 174 of the Kerala State Goods and Services Tax (KSGST) Act and (ii) demands under the Kerala Value Added Tax (KVAT) Act, particularly Section 25(1) read with Section 8. The petitioners contend that Section 174 is ultra vires the state’s legislative competence in light of the 101st Amendment Act (2016) and the distribution of powers between States and the Centre, as reflected in the Union List/List II amendments. They also argue that the demands were time-barred under Section 25(1) KVAT Act. The government pleader relies on the ratio from a prior decision (W.P.(C) No.11335 of 2018) and on constitutional amendments affecting tax powers, suggesting the validity of the contested provisions and notifications. After hearing the parties and considering the cited authority, the court dismisses the petitions, following the 2019 ruling in 11335/2018, and directs that the petitioners may seek relief through statutory appeals or revisions, with possible condonation of delay. The operative order confirms the dismissal and closes the matter without granting the requested relief against the assessments.

Provisions of Law Cited

Section 174 of the Kerala State Goods and Services Tax Act (KSGST Act)Section 25(1) of the KVAT ActSection 8 of the KVAT ActConstitution (101st Amendment) Act, 2016Kerala Tax on Luxuries Act, 1976

Legal Doctrines & Maxims

Ultra vires

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioners contend that Section 174 of the KSGST Act is ultra vires the State’s legislative competence and that the demand framed under the KVAT Act’s Section 25(1) read with Section 8 is time-barred. They invoke the 101st Constitution Amendment to claim a reallocation of taxing powers and challenge the validity of pre-assessment notices and consequent assessments as violative of the constitutional scheme and the principles of fairness. They rely on prior decisions and seek relief under Article 226, contending that the tax regime imposes double taxation and defeats the object of the VAT regime; they urge that appropriate remedy lies in the appellate process, not in writ jurisdiction.

Contentions of Respondents

The respondents defend Section 174 as a valid use of the State’s power to tax, in light of the 101st Amendment and the KVAT/SGST framework, and maintain that the pre-assessment notices and assessments are legally valid and within the period of limitation. They rely on the ratio from the earlier W.P.(C) 11335 of 2018 ruling, arguing that the petitions fail on both the ultra vires and limitation grounds, and emphasize that the remedy lies in appeals or revisions, with possible condonation of delay as per statutory procedures.

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 of 2018	Mentioned Only	Cited and its ratio acknowledged as persuasive authority to inform the court’s order, but the judgment does not adopt or distinguish it at length.

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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.30433 of 2018** ## **PETITIONER/S:** **M/S. RCN IMPEX PVT. LTD 21 D, C. V. RAMAN ROAD, ALWARPET, CHENNAI, TAMIL NADU, PIN - 600018, HAVING BUSSINESS PLACE AT PALKULANGARA NAGAR, KALLUMTHAZHAM P. O, KOLLAM DISTRICT, KERALA REPRESENTED BY ITS POWER OF ATTORNEY HOLDER AND AUTHORISED SIGNATORY, G. G RAJAN** **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 PIN- 695002** - **2 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM695001.** - **3 THE ASSISTANT COMMISSIONER(ASSESSMENT), SPECIAL CIRCLE, KOLLAM, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM DISTRICT, PIN-691502.** - **4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT(REVENUE) CENTRAL SECRETARIAT, NEW DELHI-110001.** ## **W.P.(C) No.30433/2018 & Conn.Case** **-2-** ## **OTHER PRESENT:** **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).22/2019, WP(C).13822/2018, WP(C).14246/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).15424/2018, WP(C).15621/2018, WP(C).17423/2018, WP(C).20229/2018, WP(C).26649/2018, WP(C).29049/2018, WP(C).29246/2018, WP(C).29647/2018, WP(C).30046/2018, WP(C).30425/2018, WP(C).42224/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **W.P.(C) No.30433/2018 & Conn.Case** **-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.22 of 2019** ## **PETITIONER/S:** **MUTTANISSERIL GRANITE CHEPPAD, ALAPPUZHA,PIN-690507, REPRESENTED BY ITS PARTNER MUNEER .I.** **BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM)** ## **RESPONDENT/S:** |**1**|**STATE TAX OFFICER**| |---|---| ||**STATE GOODS AND SERVICES TAX DEPARTMENT, HARIPAD,**| ||**ALAPPUZHA,-690 514**| |**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-110001**| **-4-** ## **W.P.(C) No.30433/2018 & Conn.Case** - **4 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, CHEGANNUR, ALAPPUZHA DISTRICT** - **5 THE MANAGER,CANARA BANK, HARIPPAD,ALAPUZHA DISTRICT, PIN-690 514** **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).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No.30433/2018 & Conn.Case** **-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.13822 of 2018** ## **PETITIONER/S:** **VIJAYA KUMAR.J AGED 40 YEARS PROPRIETOR, M/S.J.K.ADS, JANARDHANAN COMPLEX, RESIDENCY ROAD, KOLLAM.** **BY ADV. SRI.L.RAJESH NARAYAN** ## **RESPONDENT/S:** - **1 THE STATE TAX OFFICER (IB)-1 INVESTIGATION BRANCH, STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM.** - **2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001.** - **3 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001.** - **4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,** ## **W.P.(C) No.30433/2018 & Conn.Case** **-6-** ## **GOVERNMENT OF INDIA, NEW DELHI-110001.** **BY ADV. GOVERNMENT PLEADER 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).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No.30433/2018 & Conn.Case** **-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.14246 of 2018** ## **PETITIONER/S:** **V. RAVINDRAN PROPRIETOR, M/S.HOTEL BLUE NILE, S.N.PARK ROAD, KANNUR. BY ADV. SRI.N.MURALEEDHARAN NAIR** |**RESPONDENT/S**<br>**:**|**RESPONDENT/S**<br>**:**| |---|---| |**1**|**THE STATE TAX OFFICER (LUXURY TAX)**| ||**STATE GOODS SERVICE TAX DEPARTMENT, KANNUR-670004.**| |**2**|**THE COMMISSIONER OF STATE TAXES**| ||**TAX TOWER, KILLIPALAM, KARAMANA**| ||**P.O.,THIRUVANANTHAPURAM-695002.**| |**3**|**SECRETARY TAXES DEPARTMENT**| ||**GOVERNMENT OF KERALA, SECRETARIAT,**| ||**THIRUVANANTHAPURAM-695001.**| |**4**|**CENTRAL BOARD OF EXCISE CUSTOMS**| ||**DEPARTMENT OF REVENUE, MINISTRY OF**| ||**FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110001.**| ## **W.P.(C) No.30433/2018 & Conn.Case** **-8-** **BY ADVS.** **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).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No.30433/2018 & Conn.Case** **-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.15222 of 2018** ## **PETITIONER/S:** **M/S.CHERUKUTTY SONS JEWELLERY 3/894 & 895, POLLACHI ROAD, KOLLENGODE, PALAKKAD, REPRESENTED BY ITS PARTNER, C.VIJAYAN.** **BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY** ## **RESPONDENT/S:** - **1 THE STATE TAX OFFICER STATE GOODS SERVICE TAX DEPARTMENT, CHITTUR-678104.** - **2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002.** - **3 SECRETARY, TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001.** **-10-** ## **W.P.(C) No.30433/2018 & Conn.Case** - **4 CENTRAL BOARD OF EXCISE & 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).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **-11-** ## **W.P.(C) No.30433/2018 & Conn.Case** ## **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.15223 of 2018** ## **PETITIONER/S:** **M/S CHERUKUTTY SONS JEWELLERY CHERUKUTTY SONS BUILDING,MAIN ROAD, ALATHUR,PALAKKAD DISTRICT,REPRESENTED BY ITS MANAGING PARTNER,SHAINY.B.** **BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY** ## **RESPONDENT/S:** - **1 THE STATE TAX OFFICER STATE GOODS SERVICE TAX DEPARTMENT,ALATHUR-678541.** - **2 THE COMMISSIONER OF STATE TAXES TAX TOWER,KILLIPALAM, KARAMANA.P.O,THIRUVANANTHAPURAM-695002.** - **3 SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695001.** **-12-** ## **W.P.(C) No.30433/2018 & Conn.Case** - **4 CENTRAL BOARD OF EXCISE & 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).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No.30433/2018 & Conn.Case** **-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.15224 of 2018** ## **PETITIONER/S:** **M/S.CANNANORE COUNTY CLUB & RESORTS PVT. LTD. KANNUR,HAVING TRADE NAME AS KAIRALI HERITAGE, KATTAMPALLY,NARATH,KANNUR,REPRESENTED BY ITS DIRECTOR,R.ANANTHAKRISHNAN.** **BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY** ## **RESPONDENT/S:** - **1 THE STATE TAX OFFICER (LUXURY TAX) STATE GOODS SERVICE TAX DEPARTMENT,KANNUR-670004.** - **2 THE COMMISSIONER OF STATE TAXES TAX TOWER,KILLIPALAM,KARAMANA.P.O, THIRUVANANTHAPURAM-695002.** - **3 SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695001.** ## **W.P.(C) No.30433/2018 & Conn.Case** **-14-** **4 CENTRAL BOARD OF EXCISE 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).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No.30433/2018 & Conn.Case** **-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.15424 of 2018** ## **PETITIONER/S:** **CLASSIC AVENUE HOSPITALITY PVT. LTD. MANJALIKULAM ROAD, THAMPANOOR, THIRUVANANTHAPURAM 695 001, REPRESENTED BY AUTHORISED SIGNATORY AND FINANCE MANAGER, SURESH KUMAR R.V.** **BY ADVS. DR.K.B.MUHAMED KUTTY (SR.) SMT.M.SHAJNA SRI.E.C.AHAMED FAZIL SRI.K.M.FIROZ SRI.P.C.MUHAMMED NOUSHIQ** ## **RESPONDENT/S:** - **1 THE INTELLIGENCE OFFICER OFFICE OF THE INTELLIGENCE OFFICER, SQUAD NO.III, COMMERCIAL TAXES, THIRUVANANTHAPURAM AT NEYYATTINKARA 695 002.** - **2 COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM 695 001.** **-16-** ## **W.P.(C) No.30433/2018 & Conn.Case** - **3 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY , TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001.** - **4 SECRETARY** **TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001.** - **5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINACE, GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI -110001.** - **6 ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 002.** **BY ADVS. SRI.TULASI PANICKER, CGC** **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).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **-17-** ## **W.P.(C) No.30433/2018 & Conn.Case** ## **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.15621 of 2018** **PETITIONER/S:** **REGHUNATHAN T.S PROPRIETOR, M/S.ACHOOS CURTAIN & FURNISHING,KODUNGALLUR, THRISSUR-680 664** **BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR)** ## **RESPONDENT/S:** - **1 STATE TAX OFFICER STATE GST DEPARTMENT, KODUNGALLUR- 680 664** - **2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM-695 002** - **3 THE SECRECTARY 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.30433/2018 & Conn.Case** **-18-** **BY ADVS. SRI.RAMAVARMA REGHUNATHAN THAMBURAN, 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).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No.30433/2018 & Conn.Case** **-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.17423 of 2018** **PETITIONER/S:** **THARAKANS ROYAL JEWELLERY SHAPE BUILDING, KUNNUMKULAM, THRISSUR-680503, REPRESENTED BY ITS MANAGING PARTNER SRI. DIX FRANCIS.** **BY ADV. SRI.K.S.HARIHARAN NAIR** **RESPONDENT/S:** **BY ADV. SRI.B.RAMACHANDRAN** ## **W.P.(C) No.30433/2018 & Conn.Case** **-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).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No.30433/2018 & Conn.Case** **-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.20229 of 2018** **PETITIONER/S:** **MARBLE HOUSE KAKKATTIL, VADAKARA-673 507,REPRESENTED BY RAFEEK K.P.,PROPRIETOR, MARBLE HOUSE.** **BY ADVS. SRI.K.M.CHERIAN SRI.N.JAYAKUMAR SRI.R.RAMAKRISHNAN POTTY** ## **RESPONDENT/S:** - **1 THE STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICES TAX, MINI CIVIL STATION, VADAKARA-673 101.** - **2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM-695 001.** - **3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001.** - **4 CENTRAL BOARD OF EXCISE &CUSTOMS** **W.P.(C) No.30433/2018 & Conn.Case** **-22-** **DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001.** **BY ADVS. 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).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No.30433/2018 & Conn.Case** **-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.26649 of 2018** ## **PETITIONER/S:** **K.A. JOHN AGED 56 YEARS HILL PRODUCE DEALER, THADIYAMPADU,IDUKKI.** **BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY** ## **RESPONDENT/S:** - **1 STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT,CHERUTHONI AT IDUKKI -685 602.** - **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.** **-24-** ## **W.P.(C) No.30433/2018 & Conn.Case** **4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI -110 001.** **BY ADV. B.RAJESH 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).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No.30433/2018 & Conn.Case** **-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.29049 of 2018** ## **PETITIONER/S:** **M/S. CARGIL MOBILES MASJID COMPLEX, KONGAD, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, HABEEB P.U** **BY ADVS. HARISANKAR V. MENON KRISHNA K MEERA V.MENON** ## **RESPONDENT/S:** - **1 THE STATE TAX OFFICER(IB) 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.** ## **W.P.(C) No.30433/2018 & Conn.Case** **-26-** **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).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No.30433/2018 & Conn.Case** **-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.29246 of 2018** **PETITIONER/S:** **UNILEX LIFE SCIENCES (PVT) LTD 38/545, CORPORATION OF COCHIN, 38, MANORAMA JUNCTION, ERNKAULAM 682 036 (REPRESENTED BY THE MANAGING DIRECTOR RAJESH KUMAR R)** **BY ADVS. SRI.K.N.SREEKUMARAN P.J.ANILKUMAR SANTHOSHKUMAR N.** ## **RESPONDENT/S:** - **1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, MINI CIVIL STATION, THRIPPUNITHURA KOCHI 682 301** - **2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA THIRUVANANTHAPURAM 695 002.** - **3 STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM 695 002.** ## **W.P.(C) No.30433/2018 & Conn.Case** **-28-** ## **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).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No.30433/2018 & Conn.Case** **-29-** ## **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.29647 of 2018** ## **PETITIONER/S:** **M/S. HOTEL CANARY AGED 60 YEARS PALAZHY P.O,GURUVAYOORAPPAN COLLEGE, KOZHIKODE, PIN 673019 REPRESENTED BY ITS MANAGING PARTNER ABDUL LATHEEF** **BY ADVS. SMT.M.K.HAJARA C.RAMACHANDRAN** ## **RESPONDENT/S:** - **1 STATE TAX OFFICER FOURTH CIRCLE, S.G.ST. DEPARTMENT, KOZHIKODE-673020** - **2 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES SECRETARIAT, THIRUVANANTHAPURAM-695001** - **3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS. REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001** **-30-** ## **W.P.(C) No.30433/2018 & Conn.Case** **4 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, 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 ASGI SRI.P.VIJAYAKUMAR** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).42224/2018, WP(C).30425/2018, WP(C).30046/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No.30433/2018 & Conn.Case** **-31-** ## **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.30046 of 2018** ## **PETITIONER/S:** **MANOJ JEWELLERY VADAKARA BAZAR, VADAKARA 673101, REPRESENTED BY . SUBHASH DAMOAR HASBE, PROPRIETOR , MANOJ JEWELLARY** **BY ADVS. K.M. CHERIAN SRI.R.RAMAKRISHNAN POTTY SRI.V.P.SABU** ## **RESPONDENT/S:** - **1 THE STATE TAX OFFICER,SGST, VADAKARA DEPARTMENT OF STATE GOODS AND SERVICE TAX, MINI CIVIL STATION, VADAKARA 673101** **2 THE COMMISSIONER, DEPARTMENT OF STATE GOODS AND SERVICES TAX,THIRUVANANTHAPURAM-695002** **-32-** ## **W.P.(C) No.30433/2018 & Conn.Case** - **3 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY,DEPARTMENT OF TAXES,SECRETARIAT,THIRUVANANTHAPURAM-695001** **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).42224/2018, WP(C).30425/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No.30433/2018 & Conn.Case** **-33-** ## **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.30425 of 2018** ## **PETITIONER/S:** **M/S. MOLEKULES DESIGN FACTORY PVT.LTD. KADAVANTHRA, KOCHI, REPRESENTED BY ITS MANAGING DIRECTOR, SONY JOSE.** **BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM** ## **RESPONDENT/S:** - **1 THE COMMERCIAL TAX OFFICER (WC AND LT) O/O. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPT. CLAS TOWER, 2ND FLOOR, ORS ROAD, ERNAKULAM, KOCHI - 682 018.** - **2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001.** **-34-** ## **W.P.(C) No.30433/2018 & Conn.Case** - **3 STATE OF KERALA REPRESENTED BY ITS SECRETARY FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001.** - **4 THE INSPECTING ASST.COMMISSIONER DEPT. OF COMMERCIAL TAXES, KAKKANAD, ERNAKULAM682030.** - **5 UNION OF INDIA REPRESENTEDE BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM.NO.46, NORTH BLOCK, NEW DELHI-110001.** **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).42224/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No.30433/2018 & Conn.Case** **-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.42224 of 2018** **PETITIONER/S:** **VENMAYIL ENGINEERING COMPANY (P) LTD., KAITHAPADATH BUILDING, EDAPPALLY, KOCHI - 682 024, REPRESENTED BY D.SATHEESH BABU, MANAGING DIRECTOR, VENMAYIL ENGINEERING COMPANY (PVT) LTD.** **BY ADVS. K.M. CHERIAN SRI.JUDE PAUL** ## **RESPONDENT/S:** |**1**|**THE COMMERCIAL TAX OFFICER (WC)**| |---|---| ||**DEPARTMENT OF STATE GOODS AND SERVICE TAX, CLASS**| ||**TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI -**| ||**682 018.**| **2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICE TAX,** **-36-** ## **W.P.(C) No.30433/2018 & Conn.Case** ## **THIRUVANANTHAPURAM - 695 002.** - **3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, 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 ADV. SRI.THOMAS MATHEW NELLIMOOTTIL, 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).30425/2018, WP(C).30046/2018, WP(C).29647/2018, WP(C).29246/2018, WP(C).29049/2018, WP(C).26649/2018, WP(C).20229/2018, WP(C).17423/2018, WP(C).15621/2018, WP(C).15424/2018, WP(C).15222/2018, WP(C).15223/2018, WP(C).15224/2018, WP(C).30433/2018, WP(C).14246/2018, WP(C).22/2019, WP(C).13822/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **W.P.(C) No.30433/2018 & Conn.Case** **-37-** ## **J U D G M E N T** **[ WP(C) 30433/2018 ,WP(C).22/2019 ,WP(C).13822/2018 ,WP(C).14246/2018 ,WP(C).15222/2018 ,WP(C).15223/2018 ,WP(C).15224/2018 ,WP(C).15424/2018 ,WP(C).15621/2018 ,WP(C).17423/2018 ,WP(C).20229/2018 ,WP(C).26649/2018 ,WP(C).29049/2018 ,WP(C).29246/2018 ,WP(C).29647/2018 ,WP(C).30046/2018 ,WP(C).30425/2018 ,WP(C).42224/2018 ]** 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 ## **W.P.(C) No.30433/2018 & Conn.Case** **-38-** 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 jjj 1 Judgement dated 11.1.2019 in WPC No.11335 of 2018 & conn.cases **W.P.(C) No.30433/2018 & Conn.Case** **-39-** ## APPENDIX OF WP(C) 30433/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 27/07/2018, ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 04/04/2018, PASSED BY THIS HON'BLE COURT IN WP(C)NO.11335/2018. EXHIBIT P2 A TRUE COPY OF THE INTERIM ORDER DATED 30/08/2018 PASSED BY THIS HONBLE COURT IN WP(C).28579/2018. ## **W.P.(C) No.30433/2018 & Conn.Case** **-40-** ## APPENDIX OF WP(C) 22/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 28-02-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15 EXHIBIT P1 A COPY OF ORDER DATED 9-03-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16 EXHIBIT P2 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO13552 OF 2018 EXHIBIT P3 COPY OF DEMAND NOTICE DATED 1-06-2018 ISSUED BY THE 4TH RESPONDENT UNDER THE RR ACT EXHIBIT P4 COPY OF PROHIBITORY ORDER DATED 27-12-2018 ISSUED BY THE 4TH RESPONDENT ADDRESSED TO THE 5TH RESPONDENT EXHIBIT P4 A COPY OF DIRECTOR DATED 27-12-2018 ISSUED BY THE 4TH RESPONDENT ADDRESSED TO THE 5TH RESPONDENT ## **W.P.(C) No.30433/2018 & Conn.Case** **-41-** ## APPENDIX OF WP(C) 13822/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 31.03.2018. EXHIBIT P1(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 31.03.2018. EXHIBIT P1(B) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 31.03.2018. ## **W.P.(C) No.30433/2018 & Conn.Case** **-42-** ## APPENDIX OF WP(C) 14246/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 27.03.2018. 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.III ISSUED BY 1ST RESPONDENT DATED 27.03.2018. **W.P.(C) No.30433/2018 & Conn.Case** **-43-** ## APPENDIX OF WP(C) 15222/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE UNDER SECTION 25 READ WITH SECTION 8 OF THE KVAT ACT ISSUED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 16-04-2018. EXHIBIT P2 TRUE COPY OF THE PRE-ASSESSMENT NOTICE UNDER SECTION 25 READ WITH SECTION 8 OF THE KVAT ACT ISSUED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 16-04-2018. EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER IN WP(C)NO.13930/2018 DATED 13-04-2018. ## **W.P.(C) No.30433/2018 & Conn.Case** **-44-** ## APPENDIX OF WP(C) 15223/2018 PETITIONER'S/S EXHIBITS: - EXT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE UNDER SECTION 25 READ WITH SECTION 8 OF THE KVAT ACT ISSUED BY 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 25.04.2018 EXT P2 TRUE COPY OF THE PRE-ASSESSMENT NOTICE UNDER SECTION 25 READ WITH SECTION 8 OF THE KVAT ACT ISSUED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 25.04.2018 EXT P3 TRUE COPY OF THE PRE-ASSESSMENT NOTICE UNDER SECTION 25 READ WITH SECTION 8 OF THE KVAT ACT ISSUED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 25.04.2018 - EXT P4 TRUE COPY OF THE PRE-ASSESSMENT NOTICE UNDER SECTION 25 READ WITH SECTION 8 OF THE KVAT ACT ISSUED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 25.04.2018 EXT P5 TRUE COPY OF THE PRE-ASSESSMENT NOTICE UNDER SECTION 25 READ WITH SECTION 8 OF THE KVAT ACT ISSUED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 25.04.2018 EXT P6 TRUE COPY OF THE INTERIM ORDER IN W.P. (C)NO.13930/2018 DATED 13.04.2018. ## **W.P.(C) No.30433/2018 & Conn.Case** **-45-** ## APPENDIX OF WP(C) 15224/2018 PETITIONER'S/S EXHIBITS: EXT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 05.01.2018 EXT P2 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 27.03.2018 EXT P3 TRUE COPY OF THE PRE-ASSESSMENT NOTICE UNDER SECTION6(2)OF THE ACT FOR THE YEAR 2014-15 DATED 12.04.2018 EXT P4 TRUE COPY OF THE INTERIM ORDER IN W.P. (C)NO.14246/2018 DATED 24.04.2018. ## **W.P.(C) No.30433/2018 & Conn.Case** **-46-** ## APPENDIX OF WP(C) 15424/2018 PETITIONER'S/S EXHIBITS: EXT.P1 TRUE COPY OF THE PENALTY ORDER NO.CR 22(16-17) DATED 09/02/2018 ISSUED BY THE 1ST RESPONDENT UNDER THE KERALA TAX ON LUXURIES ACT, 1976 FOR THE ASSESSMENT YEAR 2016-17 TO THE PETITIONER ALONG WITH DEMAND NOTICE. EXT.P2 A TRUE COPY OF THE INTERIM ORDER DATED 4/4/2018 PASSED IN WP(C) 11335/2018 BY THE HONOURABLE HIGH COURT OF KERALA. EXT.P3 A TRUE COPY OF THE REVENUE RECOVERY DEMAND NOTICE BEARING NO.B3-1234/18-19 SL.NO.3817 DATED 27/04/2018 ISSUED IN FORM NO.1 OF KERALA REVENUE RECOVERY RULES BY THE 6TH RESPONDENT. ## **W.P.(C) No.30433/2018 & Conn.Case** **-47-** ## APPENDIX OF WP(C) 15621/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32081008972/2014-15 DATED 09/02/2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2014-15 EXHIBIT P2 TRUE COPY OF THE REPLY FILED AGAINST EXT.P1 DATED 17-04-2018 FOR THE YEAR 2014-15 EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER NO 32081008972/2014-15 DATED 25-04-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 201415. - 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 UNION LIST (LIST II) TO THE SEVENTH 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.1135 DATED 04-04-2018 ## **W.P.(C) No.30433/2018 & Conn.Case** **-48-** ## APPENDIX OF WP(C) 17423/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 26-04-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P2 COPY OF NOTICE DATED 10-05-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P2(A) COPY OF NOTICE DATED 10-05-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P2(B) COPY OF NOTICE DATED 10-05-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2(C) COPY OF NOTICE DATED 10-05-2018 ISSUED BY THE 1ST RESPONDENT FOR THE 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.30433/2018 & Conn.Case** **-49-** ## APPENDIX OF WP(C) 20229/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32111289292/2011-12 DATED 27.03.2018. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32111289292/2012-13 DATED 27.03.2018. ## **W.P.(C) No.30433/2018 & Conn.Case** **-50-** ## APPENDIX OF WP(C) 26649/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE MONTH OF APRIL 2017 (2017-18) DATED 30.06.2018 EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE MONTH OF MAY 2017 (2017-18) DATED 30.06.2018 EEXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 30.06.2018. EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 30.06.2018. **W.P.(C) No.30433/2018 & Conn.Case** **-51-** ## APPENDIX OF WP(C) 29049/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18. **W.P.(C) No.30433/2018 & Conn.Case** **-52-** ## APPENDIX OF WP(C) 29246/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32071170328/2013-14 DATED 30.06.2018 ISSUED BY THE 1ST RESPONDENT **W.P.(C) No.30433/2018 & Conn.Case** **-53-** ## APPENDIX OF WP(C) 29647/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2011-12 DATED 08.04.2018 EXHIBIT P2 EXHIBIT P3 A TRUE COPY OF THE RR NOTICE ISSUED 20.07.2018 A TRUE COPY OF THE INTERIM ORDER IN WP(C) NO. 13930 DATED 13.04.2018 ## **W.P.(C) No.30433/2018 & Conn.Case** **-54-** ## APPENDIX OF WP(C) 30046/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO 32111280494/2011-12 DATED 10.7.2018 EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO 32111280494/2013-14 DATED 10.7.2018 EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER NO 32111280494/2013-14 DATED 10.7.2018 ## **W.P.(C) No.30433/2018 & Conn.Case** **-55-** ## APPENDIX OF WP(C) 30425/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32072039471/2015-16 DATED 27-02-2018 ## **W.P.(C) No.30433/2018 & Conn.Case** **-56-** ## APPENDIX OF WP(C) 42224/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 EXHIBIT P2 TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32072019906/2011-12 DATED 05/12/2018. TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32072019906/2012-13 DATED 05/12/2018.