High Court of KeralaSingle Judge2019-07-08Dismissed

WP(C).14661 of 2018 & CONNECTED CASES

Case / Petition Number:WP(C).14661 of 2018

Case Details & Bench

Court: High Court of Kerala
Hon'ble Judges: S. V. Bhatti
Judgment Date: 2019-07-08
Court Decision / Holding: The writ petitions are dismissed by referring to and following the judgment in W.P.(C) No. 11335 of 2018.
Final Disposition: Dismissed

Parties to the Case

Appellants / Petitioners

SAFFE SYSTEMS D.NO.XV/80-E, NOCHIMA, NAD P.O., ALUVA
M.N.MUHAMMAD
MALIYEKKAL ENTERPRISES
M/S. SANTHOSH ARECANUT KOKKALAI
M/S. SAJAN.P.VASUDEV
K.P. CARS PRIVATE LIMITED
ST.JOSEPH'S ENGINEERING
M/S.ECO TONES CAMPS PVT. LTD.
MUHAMMED NAJEEB KURIKKAL
DAMANA SUKUMAR KANDATH GAD AGENCY
IMAGE COMMUNICATIONS
GLENMARK PHARMACEUTICALS LTD.
KOONATHIL STORES
KRISHNA AGENCIES
ANAND AGENCIES
PRAJESH KUMAR P.P.
SANTHOSH P.S.
HARE KRISHNA INN
VENUGOPALAN.C.R

Respondents

The State Tax Officer, SGST Department (various circles)
The Commissioner, State Goods and Services Tax Department
The Secretary to Government, Taxes Department, Government of Kerala
Central Board of Indirect Taxes & Customs, Department of Revenue, Ministry of Finance, Government of India
Union of India represented by Revenue Secretary, Department of Revenue, Ministry of Finance
Intelligence Officer (IB)

Legal Representation & Advocates

Counsels for Petitioners

• Sri.R.MURALEEDHARAN
• Sri.K.M.FIROZ
• SMT.M.SHAJNA
• Sri.JOINT COUNCIL

Counsels for Respondents

• Sri.C.E.UNNIKRISHNAN
• Dr. THUSHARA JAMES
• Sri.SREELAL N. WARRIER
• Sri.P.VIJAYAKUMAR
• Sri.JAGADEESH LAKSHMAN
• Sri.R.HARISHANKAR

Case Synopsis & Summary

This batch of writ petitions before the Kerala High Court challenges two core aspects of the state tax regime: (i) the validity of Section 174 of the Kerala State Goods and Services Tax Act (KSGST Act) on the ground of ultra vires, and (ii) demands under Section 25(1) of the KVAT Act which petitioners contend are time-barred. Heard on 8 July 2019, the court considers the ratio of a previous decision in W.P.(C) No.11335 of 2018 and the effect of related precedents, including a reference to M/s. Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)-1. The petitioners argue that the KSGST provision oversteps legislative competence and that the assessment/demand instruments were issued beyond the limitation period. The respondents defend the validity of the statute, the constitutional framework permitting the levy, and the availability of remedies such as appeal or revision with possible condonation of delay. In a consolidated order, the court, with the consent of counsel, dismisses the writ petitions, following the earlier 2019 ruling and endorsing the approach in the cited authorities. The judgment directs petitioners to pursue appellate relief where appropriate and notes that the writ petition continues to be a viable remedy only in exceptional circumstances. The decision underscores a coherent line of authority upholding the state’s tax regime and the time-bar arguments against the petitioners.

Provisions of Law Cited

Section 174 of the Kerala State Goods and Services Tax Act (KSGST Act)Section 25(1) of the KVAT Act, 2003Constitutional (101st Amendment) Act, 2016

Legal Doctrines & Maxims

Ultra vires

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioners contended that Section 174 of the KSGST Act is ultra vires the State Legislature and beyond its competence, and that the demand raised under Section 25(1) of the KVAT Act is barred by limitation. They urged that the constitutional framework and the structure of tax jurisprudence require strict adherence to legislative competence and time limits for taxation, and relied on prior writ decisions to seek relief. They pressed for interim relief or a remand for reassessment, arguing that the writ jurisdiction should protect taxpayers against impermissible levies and stale demands.

Contentions of Respondents

The respondents argued that Section 174 is within the legislative competence of the State and that the KVAT Act's limitation provisions do not bar legitimate tax demands under the KSGST regime. They submitted that the constitutional amendments (101st Amendment) and the concurrent tax regime validate the levy, and that remedies such as appeals/revisions with possible condonation of delay remain available to petitioners. They relied on established tax precedents and prior decisions (cited in court) to justify the challenged provisions and the procedural path for dispute resolution.

Cited Precedents (2)

Case Name	Citation	Treatment	Explanation
W.P.(C) No. 11335 of 2018	W.P.(C) No. 11335 of 2018	Positive	Court follows the ratio of the cited judgment to dismiss the petitions.
M/s.Sheen Golden Jewels (India) Pvt.Ltd. v. The State Tax Officer (IB)-1	—	Positive	Cited as authority against petitioners; the present court’s stance is in line with that decision.

Diagnostic Tool

Beta

Does this judgment govern your specific facts?

Don't risk relying on a distinguishable precedent. Enter your facts or proposition below. We will test it against WP(C).14661 of 2018 & CONNECTED CASES and instantly map out authorities that support, challenge, or govern your position.

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.14661 of 2018** ## **PETITIONER:** **SAFFE SYSTEMS D.NO.XV/80-E, NOCHIMA, NAD P.O., ALUVA, PIN-683563, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGER, SREERAM P.G.** **BY ADV. SRI.R.MURALEEDHARAN** ## **RESPONDENTS:** **1 THE ASSISTANT COMMISSIONER, KVAT SPECIAL CIRCLE MATTANCHERRY AT ALUVA, DEPARTMENT OF COMMERCIAL TAXES, MINI CIVIL STATION, ALUVA, PIN683101. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002. 3 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695002. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. 5 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY, PIN-682002. BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. SREELAL N. WARRIER, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).15656/2018, WP(C).15948/2018, WP(C).17064/2018, WP(C).18061/2018, WP(C).19318/2018, WP(C).20263/2018, WP(C).20716/2018, WP(C).24912/2018, WP(C).25065/2018, WP(C).25453/2018, WP(C).25713/2018, WP(C).39056/2018, WP(C).39112/2018, WP(C).40262/2018, WP(C).40464/2018, WP(C).40741/2018, WP(C).40748/2018, WP(C).40863/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.14661 of 2018 & CONNECTED CASES 2 ## **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.15656 of 2018** ## **PETITIONER:** ## **M.N.MUHAMMAD** **AGED 51, S/O. MAKKAR, PROPRIETOR,SAHIL WOOD PRODUCTS, AP/1X/199, METHALA P.O. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA** ## **RESPONDENTS:** **1 THE COMMERCIAL TAX OFFICER 2ND CIRCLE, PERUMBAVOOR-683 542.** **2 COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT, TAX TOWERS,THIRUVANANTHAPRUAM 695 001.** **3 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY,GOVT. OF KERALA 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 FINANCE,GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI-110001.** **BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018, WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018, WP(C).39056/2018, WP(C).39112/2018, WP(C).25713/2018, WP(C).25453/2018, WP(C).25065/2018, WP(C).24912/2018, WP(C).14661/2018, WP(C).15948/2018, WP(C).17064/2018, WP(C).18061/2018, WP(C).19318/2018, WP(C).20263/2018, WP(C).20716/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.14661 of 2018 & CONNECTED CASES 3 ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** **WP(C).No.15948 of 2018** ## **PETITIONER:** **M/S.MALIYEKKAL ENTERPRISES C.JANARDHAN SMARAKA COMPLEX, MANNADIYAR LANE, THRISSUR, REPRESENTED BY MJ RENJITH, MG. PARTNER** **BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANI** ## **RESPONDENTS:** **1 COMMERCIAL TAX OFFICER THIRD CIRCLE, COMMERCIAL TAX COMPLEX,POOTHOLE, THRISSUR 4 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA PO,THIRUVANANTHAPURAM 695001 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM, 695001 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110001** **BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. SREELAL N. WARRIER, STANDING COUNSEL** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018, WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018, WP(C).39056/2018, WP(C).39112/2018, WP(C).25713/2018, WP(C).25453/2018, WP(C).25065/2018, WP(C).24912/2018, WP(C).14661/2018, WP(C).15656/2018, WP(C).17064/2018, WP(C).18061/2018, WP(C).19318/2018, WP(C).20263/2018, WP(C).20716/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.14661 of 2018 & CONNECTED CASES 4 ## **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.17064 of 2018** ## **PETITIONER:** **M/S. SANTHOSH ARECANUT KOKKALAI, THRISSUR, REPRESENTED BY K.P. CHARLY,MANAGING PARTNER** **BY ADVS. SRI.JOSE JOSEPH SRI.AJAY BEN JOSE SRI.AJAY V.ANAND** ## **RESPONDENTS:** - **1 THE STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001.** - **2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPAPAM, KARAMANA P.O.,THIRUVANANTHAPURAM-695 002** - **3 THE COMMERCIAL TAX OFFICER 4TH CIRCLE, COMMERCIAL TAXES,COMMERCIAL TAXES COMPLEX,POOTHOLE, THRISSUR-680 004.** - **4 THE STATE TAX OFFICER 4TH CIRCLE, DEPARTMENT OF STATE TAXES,COMMERCIAL TAXES COMPLEX,POOTHOLE, THRISSUR-680 004.** - **5 THE UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT OF INDIA,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,NEW DELHI-110 001.** - **BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI SRI.JAGADEESH LAKSHMAN, CGC** WP(C).No.14661 of 2018 & CONNECTED CASES 5 **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018, WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018, WP(C).39056/2018, WP(C).39112/2018, WP(C).25713/2018, WP(C).25453/2018, WP(C).25065/2018, WP(C).24912/2018, WP(C).14661/2018, WP(C).15656/2018, WP(C).15948/2018, WP(C).18061/2018, WP(C).19318/2018, WP(C).20263/2018, WP(C).20716/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.14661 of 2018 & CONNECTED CASES 6 ## **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.18061 of 2018** ## **PETITIONER:** ## **SAJAN.P.VASUDEV** **PROPRIETOR, SUNPOWER TECHNOLOGIES, 49/76A, 76A1 AND 76/A2, PERANDOOR ROAD, ELAMAKKARA, ERNAKULAM.** **BY ADVS. SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA** ## **RESPONDENTS:** - **1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001.** **2 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE AND FINANCE, NEW DELHI-110001.** **3 COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695001. 4 STATE TAX OFFICER IB FORMERLY DESIGNATED AS INTELLIGENCE OFFICER (IB), MATTANCHERRY, STATE GOODS AND SERVICE TAX DEPARTMENT AT MINI CIVIL STATION, ALUVA-683101.** **BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018, WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018, WP(C).39056/2018, WP(C).39112/2018, WP(C).25713/2018, WP(C).25453/2018, WP(C).25065/2018, WP(C).24912/2018, WP(C).14661/2018, WP(C).15656/2018, WP(C).15948/2018, WP(C).17064/2018, WP(C).19318/2018, WP(C).20263/2018, WP(C).20716/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.14661 of 2018 & CONNECTED CASES 7 ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** **WP(C).No.19318 of 2018** ## **PETITIONER:** **ST.JOSEPH'S ENGINEERING BUILDING NO.22/804, V.A.T. ROAD, EDACOCHI SOUTH, KOCHI - 682010,REPRESENTED BY ITS PROPRIETRESS SMT.MARIYAMMA JOICE.** **BY ADV. SRI.K.S.HARIHARAN NAIR** ## **RESPONDENTS:** **1 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY - 682 002. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI - 110 001. BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018, WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018, WP(C).39056/2018, WP(C).39112/2018, WP(C).25713/2018, WP(C).25453/2018, WP(C).25065/2018, WP(C).24912/2018, WP(C).14661/2018, WP(C).15656/2018, WP(C).15948/2018, WP(C).17064/2018, WP(C).18061/2018, WP(C).20263/2018, WP(C).20716/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.14661 of 2018 & CONNECTED CASES 8 **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.20263 of 2018** ## **PETITIONER:** **K.P. CARS PRIVATE LIMITED VII/528, P.W.D ROAD, KUNDANOOR, MARADU P.O, KOCHI - 682 304,REPRESENTED BY ITS MANAGING DIRECTOR, BHARAT PATEL.** **BY ADVS. SRI.JOLLY JOHN SMT. LIZA MEGHAN CYRIAC** ## **RESPONDENTS:** **1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM DISTRICT,PIN - 695 001.** **2 ASSISTANT COMMISSIONER SPECIAL CIRCLE III DEPARTMENT OF COMMERCIAL TAXES,COMMERCIAL TAX COMPLEX,ERNAKULAM DISTRICT - PIN 682 015.** **BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018, WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018, WP(C).39056/2018, WP(C).39112/2018, WP(C).25713/2018, WP(C).25453/2018, WP(C).25065/2018, WP(C).24912/2018, WP(C).14661/2018, WP(C).15656/2018, WP(C).15948/2018, WP(C).17064/2018, WP(C).18061/2018, WP(C).19318/2018, WP(C).20716/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.14661 of 2018 & CONNECTED CASES 9 ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** **WP(C).No.20716 of 2018** ## **PETITIONER:** **M/S.ECO TONES CAMPS PVT. LTD. MUTHUVANKUDY, SENGULAM P.O., IDUKKI DISTRICT,PIN685565 (TIN-320603404667), REPRESENTED BY ITS MANAGING DIRECTOR, MANOJ NARAYANAN, S/O NARAYANAN,NELLITHANATH HOUSE, SENGULAM P.O, MUTHUVANKUDY, PIN-685 563.** **BY ADVS. SRI.S.SUDHEESH KUMAR SRI.JAISON JOSEPH(KOOTHATTUKULAM)** ## **RESPONDENTS:** **1 UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRTARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001.** - **2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001.** - **3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695002.** - **4 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002.** - **5 THE STATE TAX OFFICER(INTELLIGENCE) STATE GOODS AND SERVICES TAX DEPARTMENT, SQUAD NO.V., IDUKKI, AT RAJAKKAD, PIN-** - **BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. SREELAL N. WARRIER, STANDING COUNSEL SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI. P. VIJAYAKUMAR, ASGI** WP(C).No.14661 of 2018 & CONNECTED CASES 10 **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018, WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018, WP(C).39056/2018, WP(C).39112/2018, WP(C).25713/2018, WP(C).25453/2018, WP(C).25065/2018, WP(C).24912/2018, WP(C).14661/2018, WP(C).15656/2018, WP(C).15948/2018, WP(C).17064/2018, WP(C).18061/2018, WP(C).19318/2018, WP(C).20263/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.14661 of 2018 & CONNECTED CASES 11 **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** **WP(C).No.24912 of 2018** **PETITIONER: MUHAMMED NAJEEB KURIKKAL S/O.UMMER KURIKKAL, PROPRIETOR,M/S.KURIKKAL CHEM AND LUBS,MANJERI, NOW RESIDING AT "HEIGHTS",28TH MILES, NARUKARA P.O.,MANJERI, MALAPPURAM - 676 122. BY ADVS. SRI.K.M.SATHYANATHA MENON SMT.KAVERY S THAMPI RESPONDENTS: 1 STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, MANJERI, PIN - 676 121. 2 INTELLIGENCE OFFICER IB OFFICE OF THE DEPUTY COMMISSIONER (INT), COMMERCIAL TAXES, KOZHIKODE, PIN - 673 020. 3 THE SECRETARY TAX DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. SREELAL N. WARRIER, STANDING COUNSEL SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018, WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018, WP(C).39056/2018, WP(C).39112/2018, WP(C).25713/2018, WP(C).25453/2018, WP(C).25065/2018, WP(C).14661/2018, WP(C).15656/2018, WP(C).15948/2018, WP(C).17064/2018, WP(C).18061/2018, WP(C).19318/2018, WP(C).20263/2018, WP(C).20716/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.14661 of 2018 & CONNECTED CASES 12 **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.25065 of 2018** ## **PETITIONER:** **SMT.DAMANA SUKUMAR KANDATH GAD AGENCY, V.H.ROAD, PALAKAKD-678003.** **BY ADVS. SRI.S.EASWARAN SMT.P.A.MENISHA SMT.SOUMYA JAMES SRI.M.A.AUGUSTINE SRI.P.MURALEEDHARAN (IRIMPANAM) SRI.P.SREEKUMAR (THOTTAKKATTUKARA)** ## **RESPONDENT:** **THE COMMERCIAL TAX OFFICER, II CIRCLE, PALAKKAD-678001.** **BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018, WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018, WP(C).39056/2018, WP(C).39112/2018, WP(C).25713/2018, WP(C).25453/2018, WP(C).24912/2018, WP(C).14661/2018, WP(C).15656/2018, WP(C).15948/2018, WP(C).17064/2018, WP(C).18061/2018, WP(C).19318/2018, WP(C).20263/2018, WP(C).20716/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.14661 of 2018 & CONNECTED CASES 13 ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.25453 of 2018** ## **PETITIONER:** **M/S IMAGE COMMUNICATIONS 28/813,KP VALLON RAOD, KADAVANTHARA,ERNKULAM, REPRESENTED BY ITS PARTNER SREEJITH BOSE, AGED 40 YEARS, S/O. K.G.CHANDRA BOSE, SOUPARNIKA,CHATHANGATTU RAOD,PALARIVATTOM P.O., KOCHI-682 025 BY ADVS. SRI.C.S.MANU SRI.S.K.PREMRAJ : 1 COMMERCIAL TAX OFFICER(WC)CLASS TOWER OLD RAILWAY STATION ROAD, ERNKULAM,PIN-682 018 2 THE COMMISSIONER STATE GOODS & SERVICES TAX DEPARTMENT, TAX TOWER,KARAMANA P.O., THIRUVNANTHAPURAM,PIN-695 001** ## **RESPONDENTS:** **3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-685 001 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001** **BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. SREELAL N. WARRIER, STANDING COUNSEL** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018, WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018, WP(C).39056/2018, WP(C).39112/2018, WP(C).25713/2018, WP(C).25065/2018, WP(C).24912/2018, WP(C).14661/2018, WP(C).15656/2018, WP(C).15948/2018, WP(C).17064/2018, WP(C).18061/2018, WP(C).19318/2018, WP(C).20263/2018, WP(C).20716/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.14661 of 2018 & CONNECTED CASES 14 ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** **WP(C).No.25713 of 2018** ## **PETITIONER:** **GLENMARK PHARMACEUTICALS LTD., DIVYA TOWERS, T.C.68/1098(2), MUTTATHARA,VALLAKKADAVU P.O., THIRUVANANTHAPURAM, PIN-695 008,REPRESENTED BY ITS POWER OF ATTORNEY HOLDER MATHEWS CHERIAN, S/O.LATE M.CHERIAN, RESIDING AT .T.C.NO.15/2036, VAZHUTHACAUDE,TRIVANDRUM DISTRICT.** **BY ADVS.** **SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL** ## **RESPONDENTS:** **1 THE ASSISTANT COMMISSIONER-III SPECIAL CIRCLE, SGST DEPARTMENT, TAX TOWERS,KARAMANA,THIRUVANANTHAPURAM, PIN-695 002.** **2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001.** **3 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001.** ***ADDL.R4 THE ASSISTANT COMMISSIONER OF STATE TAX, SGST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN-695002.** - ***(ADDL.R4 IS IMPLEADED AS PER ORDER DATED 07/11/2018 IN IA.NO.01/2018)** **BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI** WP(C).No.14661 of 2018 & CONNECTED CASES 15 **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018, WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018, WP(C).39056/2018, WP(C).39112/2018, WP(C).25453/2018, WP(C).25065/2018, WP(C).24912/2018, WP(C).14661/2018, WP(C).15656/2018, WP(C).15948/2018, WP(C).17064/2018, WP(C).18061/2018, WP(C).19318/2018, WP(C).20263/2018, WP(C).20716/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.14661 of 2018 & CONNECTED CASES 16 ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.39056 of 2018** ## **PETITIONER:** **KOONATHIL STORES THRITHALA,PALAKKAD-679534,REPRESENTED BY ITS MANAGING PARTNER SRI.K.K.MOHAMMED ASHRAF ALI. BY ADV. SRI.K.S.HARIHARAN NAIR** ## **RESPONDENTS:** |**1**|**THE STATE TAX OFFICER**| |---|---| ||**STATE GOODS AND SERVICES TAX**| ||**DEPARTMENT,PATTAMBI,PALAKKAD-679303.**| |**2**|**THE STATE OF KERALA,**| ||**REPRESENTED BY THE PRINCIPAL SECRETARY TO**| ||**GOVERNMENT,**| ||**TAXES DEPARTMENT,GOVERNMENT SECRETARIAT,**| ||**THIRUVANANTHAPURAM-695001.**| |**3**|**UNION OF INDIA**| ||**REPRESENTED BY ITS SECRETARY,DEPARTMENT OF**| ||**REVENUE,MINISTRY OF FINANCE,ROOM NO.46,NORTH**| ||**BLOCK,NEW DELHI-110001.**| ||**BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER**| ||**DR. THUSHARA JAMES, GOVERNMENT PLEADER**| ||**SRI. P. VIJAYAKUMAR, ASGI**| **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018, WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018, WP(C).39112/2018, WP(C).25713/2018, WP(C).25453/2018, WP(C).25065/2018, WP(C).24912/2018, WP(C).14661/2018, WP(C).15656/2018, WP(C).15948/2018, WP(C).17064/2018, WP(C).18061/2018, WP(C).19318/2018, WP(C).20263/2018, WP(C).20716/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.14661 of 2018 & CONNECTED CASES 17 ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.39112 of 2018** **PETITIONER: M/S.KRISHNA AGENCIES, SREE RAM STREET, KARNAKI NAGAR, PALAKKAD, REPRESENTED BY ITS PROPRIETOR, SRI. RAVI KUMAR, AGED 48 YEARS, S/O. A KRISHNAN BY ADV. SRI.C.K.SREEJITH RESPONDENTS: 1 THE STATE TAX OFFICER, 1ST CIRCLE, PALAKKAD 678 001, STATE GOODS AND SERVICE TAX DEPARTMENT,. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT OF KERALA, TRIVANDRUM 695 001 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI 110 001 BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018, WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018, WP(C).39056/2018, WP(C).25713/2018, WP(C).25453/2018, WP(C).25065/2018, WP(C).24912/2018, WP(C).14661/2018, WP(C).15656/2018, WP(C).15948/2018, WP(C).17064/2018, WP(C).18061/2018, WP(C).19318/2018, WP(C).20263/2018, WP(C).20716/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.14661 of 2018 & CONNECTED CASES 18 ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.40262 of 2018** ## **PETITIONER:** **M/S. ANAND AGENCIES, 'SREEVILASAM', CMC 14, CHERTHALA - 688 524, REPRESENTED BY ITS PROPRIETOR SANJEEV KUMAR.A. BY ADV. SRI.A.KRISHNAN** ## **RESPONDENTS:** |**1**|**THE STATE TAX OFFICER,**| |---|---| ||**STATE GOODS & SERVICE TAX DEPARTMENT, OFFICE OF THE**| ||**STATE GOODS AND SERVICE TAX, CHERTHALA - 688 524.**| |**2**|**THE COMMISSIONER**| ||**STATE GOODS AND SERVICE TAX DEPARTMENT,**| ||**THIRUVANANTHAPURAM - 695 001.**| |**3**|**STATE OF KERALA,**| ||**REPRESENTED BY SECRETARY TO TAXES,**| ||**FINANCE DEPARTMENT, SECRETARIAT,**| ||**THIRUVANANTHAPURAM - 695 001.**| |**4**|**THE UNION OF INDIA**| ||**REPRESENTED BY SECRETARY TO FINANCE,**| ||**FINANCE DEPARTMENT, NEW DELHI - 110 001.**| ||**BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER**| ||**DR. THUSHARA JAMES, GOVERNMENT PLEADER**| ||**SRI. P. VIJAYAKUMAR, ASGI**| **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018, WP(C).40863/2018, WP(C).40464/2018, WP(C).39056/2018, WP(C).39112/2018, WP(C).25713/2018, WP(C).25453/2018, WP(C).25065/2018, WP(C).24912/2018, WP(C).14661/2018, WP(C).15656/2018, WP(C).15948/2018, WP(C).17064/2018, WP(C).18061/2018, WP(C).19318/2018, WP(C).20263/2018, WP(C).20716/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.14661 of 2018 & CONNECTED CASES 19 ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** **WP(C).No.40464 of 2018** ## **PETITIONER:** **PRAJESH KUMAR P.P. PROPRIETOR, M/S. PEE PEE AGENCIES, MADAVANA, KODUNGALLUR-680 666.** **BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SHRI.RAVI E.K.** ## **RESPONDENTS:** - **1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, KODUNGALLUR-680 664.** - **2 THE COMMISISONER 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 AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001.** **BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. SREELAL N. WARRIER, STANDING COUNSEL** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018, WP(C).40863/2018, WP(C).40262/2018, WP(C).39056/2018, WP(C).39112/2018, WP(C).25713/2018, WP(C).25453/2018, WP(C).25065/2018, WP(C).24912/2018, WP(C).14661/2018, WP(C).15656/2018, WP(C).15948/2018, WP(C).17064/2018, WP(C).18061/2018, WP(C).19318/2018, WP(C).20263/2018, WP(C).20716/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.14661 of 2018 & CONNECTED CASES 20 ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** **WP(C).No.40741 of 2018** ## **PETITIONER:** **SANTHOSH P.S., PROPRIETOR, ADITH INDUSTRIES, IX/312/1, PULLAZHY P.O., THRISSUR, PIN - 680 012.** **BY ADV. SRI.K.G.SOMANATH** ## **RESPONDENTS:** **1 THE STATE TAX OFFICER II CIRCLE, S.G.S.T. DEPARTMENT, THRISSUR - 680 004. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002. 3 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.** **BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40748/2018, WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018, WP(C).39056/2018, WP(C).39112/2018, WP(C).25713/2018, WP(C).25453/2018, WP(C).25065/2018, WP(C).24912/2018, WP(C).14661/2018, WP(C).15656/2018, WP(C).15948/2018, WP(C).17064/2018, WP(C).18061/2018, WP(C).19318/2018, WP(C).20263/2018, WP(C).20716/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.14661 of 2018 & CONNECTED CASES 21 ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.40748 of 2018** **PETITIONER: M/S.HARE KRISHNA INN, MANJIRA ROAD, THRISSUR-680101, REPRESENTED BY PARTNER, P K MOHAN.** **BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN** ## **RESPONDENTS:** - **1 THE STATE TAX OFFICER (IB), KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE.P.O., THRISSUR DISTRICT-680004.** - **2 THE COMMISSIONER, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA.P.O., THIRUVANANTHAPURAM DISTRICT-695001.** - **3 THE SECRETARY,TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM DISTRICT-695001.** - **4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001.** **BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. SREELAL N. WARRIER, STANDING COUNSEL SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018, WP(C).39056/2018, WP(C).39112/2018, WP(C).25713/2018, WP(C).25453/2018, WP(C).25065/2018, WP(C).24912/2018, WP(C).14661/2018, WP(C).15656/2018, WP(C).15948/2018, WP(C).17064/2018, WP(C).18061/2018, WP(C).19318/2018, WP(C).20263/2018, WP(C).20716/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.14661 of 2018 & CONNECTED CASES 22 ## **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.40863 of 2018** ## **PETITIONER:** ## **VENUGOPALAN.C.R** **S/O. RAVUNNI, CHERTHEDATH HOUSE, ANTHIKADE P.O, THRISSUR 680 641** **BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA** ## **RESPONDENTS:** - **1 INTELLIGENCE OFFICER (IB) COMMERCIAL TAXES,INSPECTING ASST.COMMISSIONER(INT.) DEPARTMENT OF COMMERCIAL TAXES, THRISSUR 680 003.** - **2 STATE TAX OFFICER (IB) OFFICE OF THE ASST. COMMISSIONER OF STATE TAX(INT.) DEPARTMENT OF SGST KERALA, THRISSUR 680 003.** - **3 COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM 695 001.** - **4 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM 695 001.** - **5 SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001.** - **6 UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI 110 001** - **BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI** WP(C).No.14661 of 2018 & CONNECTED CASES 23 **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018, WP(C).40464/2018, WP(C).40262/2018, WP(C).39056/2018, WP(C).39112/2018, WP(C).25713/2018, WP(C).25453/2018, WP(C).25065/2018, WP(C).24912/2018, WP(C).14661/2018, WP(C).15656/2018, WP(C).15948/2018, WP(C).17064/2018, WP(C).18061/2018, WP(C).19318/2018, WP(C).20263/2018, WP(C).20716/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.14661 of 2018 & CONNECTED CASES 24 ## **JUDGMENT** **WP(C).14661/2018, WP(C).15656/2018, WP(C).15948/2018, WP(C).17064/2018, WP(C).18061/2018, WP(C).19318/2018, WP(C).20263/2018, WP(C).20716/2018, WP(C).24912/2018, WP(C).25065/2018, WP(C).25453/2018, WP(C).25713/2018, WP(C).39056/2018, WP(C).39112/2018, WP(C).40262/2018, WP(C).40464/2018, WP(C).40741/2018, WP(C).40748/2018,** **& WP(C).40863/2018** In this batch of writ petitions the petitioners have laid challenge amongst others that Section 174 of the KSGST Act is _ultra virus_ of the state's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken. 2. Heard the learned counsel for the petitioners and the learned Government Pleader. 3. Keeping in view the judgment of this Court in W.P.(C)No.11335 of 2018 dated 11.1.2019, the ratio laid down therein and with the consent of the counsel on either side, the following order is made. 4. The writ petitions are dismissed by referring to and following the judgment in W.P.(C)No.11335 of 2018. The counsel for the petitioners for the present WP(C).No.14661 of 2018 & CONNECTED CASES 25 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]**_ **.** 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** DCS 1 Judgement dated 11.1.2019 in WPC No.11335 of 2018 & conn.cases WP(C).No.14661 of 2018 & CONNECTED CASES 26 ## **APPENDIX OF WP(C) 14661/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DATED 12/03/2018.** **EXHIBIT P2TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C)NO.11335/2018 DATED 04/04/2018.** WP(C).No.14661 of 2018 & CONNECTED CASES 27 ## **APPENDIX OF WP(C) 15656/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1** **TRUE COPY OF ASSESSMENT ORDER NO. 32151327759/2016-17 DATED 22.2.2018 ALONG WITH DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.** **EXHIBIT P2** **A TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018 PASSED IN WPC NO. 11335 OF 2018 BY THE HON'BLE HIGH COURT OF KERALA.** WP(C).No.14661 of 2018 & CONNECTED CASES 28 ## **APPENDIX OF WP(C) 15948/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 32080786075/2013-14 DATED 09.04.2018 ISSUED BY THE 1ST RESPONDENT** **EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC.NO. 11335/2018 DATED 04.04.2018** WP(C).No.14661 of 2018 & CONNECTED CASES 29 ## **APPENDIX OF WP(C) 17064/2018** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE NOTICE UNDER RULE 6(5) OF THE CST (KERALA) RULES FOR THE YEAR 201314. EXHIBIT P2 TRUE COPY OF PETITIONER'S OBJECTION TO EXT. P1 NOTICE EXHIBIT P3 TRUE COPY OF PETITIONER'S LETTER TO THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, WAYANAD. EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER UNDER THE CST ACT FOR THE YEAR 2013-14.** WP(C).No.14661 of 2018 & CONNECTED CASES 30 ## **APPENDIX OF WP(C) 18061/2018** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE NOTICE ISSUED BY THE 4TH RESPONDENT (AY-2015-16). EXHIBIT P2 TRUE COPY OF THE REPLY FILED BY THE PETITIONER (AY-2015-16). EXHIBIT P3 TRUE COPY OF THE REVISED NOTICE ISSUED BY THE 4TH RESPONDENT (AY-2015-16). EXHIBIT P4 TRUE COPY OF THE ORDER PASSED BY THE 4TH RESPONDENT (AY-2015-16). EXHIBIT P5 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO.14207/2018 OF THIS HON'BLE COURT.** WP(C).No.14661 of 2018 & CONNECTED CASES 31 ## **APPENDIX OF WP(C) 19318/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT-P1: COPY OF ANNUAL RETURN FOR THE YEAR 20122013 DATED 07.01.2016.** **EXHIBIT-P2: COPY OF ASSESSMENT ORDER DATED 28.05.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13.** **EXHIBIT-P3: COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.13552 OF 2018.** WP(C).No.14661 of 2018 & CONNECTED CASES 32 ## **APPENDIX OF WP(C) 20263/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 A TRUE COPY OF THE NOTICE DATED 01/12/2017 ISSUE BY RESPONDENT NO.2** **EXHIBIT P2 A TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER DATED 06/02/2018 TO THE RESPONDENT NO.2.** **EXHIBIT P3 THE TRUE COPY OF THE ORDER NO 32070438628/2014-15 DATED 22/02/2018 PASSED BY THE RESPONDENT NO.2** WP(C).No.14661 of 2018 & CONNECTED CASES 33 ## **APPENDIX OF WP(C) 20716/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1** **A TRUE COPY OF PENALTY ORDER NO.CR-5/2016 -17(2015-16) DATED 12/3/2018 ISSUED BY THE 5TH RESPONDENT UNDER SECTION 17A OF KERALA LUXURY TAX ACT.** **EXHIBIT P2 A TRUE COPY OF DEMAND NOTICE UNDER FORM II A DATED 12/3/2018 ISSUED BY THE RESPONDNETS.** **EXHIBIT P3 A TRUE COPY OF INTERIM ORDER IN WP(C)NO.11335/2018 OF THIS HONOURABLE COURT.** WP(C).No.14661 of 2018 & CONNECTED CASES 34 ## **APPENDIX OF WP(C) 24912/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1. TRUE COPY OF THE PROCEEDINGS/ORDER NO.32100469907/2014-15 DATED 07.07.2018. EXHIBIT P2. TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO.13552 OF 2018 DATED 13.04.2018.** WP(C).No.14661 of 2018 & CONNECTED CASES 35 ## **APPENDIX OF WP(C) 25065/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 COPY OF NOTICE DATED 15/5/2018 ISSUED TO THE PETITIONER BY THE RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT, 2003.** **EXHIBIT P2 COPY OF OBJECTION DATED 27/6/2018 SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT. EXHIBIT P3 COPY OF ORDER DATED 27/6/2018 ISSUED TO THE PETITIONER BY THE RESPONDENT. EXHIBIT P4 COPY OF DEMAND NOTICE DATED 27/6/2018 ISSUED BY THE RESPONDENT.** WP(C).No.14661 of 2018 & CONNECTED CASES 36 ## **APPENDIX OF WP(C) 25453/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1** **TRUE COPY OF THE NOTICE NO.D1/2017-'18 DATED 27-2-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER** **EXHIBIT P2** **TRUE COPY OF THE INTERIM ORDER DATED 04-042018 IN W.P(C) NO.11335 OF 2018 PASSED BY THIS HON'BLE COURT** WP(C).No.14661 of 2018 & CONNECTED CASES 37 ## **APPENDIX OF WP(C) 25713/2018** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1: COPY OF ORDER DATED 13.07.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 UNDER THE CST ACT. EXHIBIT P1(A): COPY OF ORDER DATED 13.07.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 UNDER THE CST ACT. EXHIBIT P2: COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552 OF 2018. EXHIBIT P3: COPY OF DEMAND NOTICE DATED 26.09.2018 ISSUED BY THE 4TH RESPONDENT UNDER THE RR ACT** WP(C).No.14661 of 2018 & CONNECTED CASES 38 ## **APPENDIX OF WP(C) 39056/2018** **PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2016-17 DATED 15.06.2017. EXHIBIT P2 COPY OF NOTICE DATED 28.09.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P3 COPY OF THE REPLY DATED 26.11.2018 FILED BEFORE THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P4 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WP(C)NO.13552 OF 2018.** WP(C).No.14661 of 2018 & CONNECTED CASES 39 ## **APPENDIX OF WP(C) 39112/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 THE TRUE COPY OF THE ORDER NO. 32090589505/ 2012-13 DT. 23/10/2018 PASSED BY THE 1ST RESPONDENT** **EXHIBIT P2 THE TRUE COPY OF THE DEMAND NOTICE DATED 23/10/2018** WP(C).No.14661 of 2018 & CONNECTED CASES 40 ## **APPENDIX OF WP(C) 40262/2018** **PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 07/09/2018. EXHIBIT P2 TRUE COPY OF THE NOTICE DATED 17/08/2018. EXHIBIT P3 TRUE COPY OF INTERIM STAY ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.15148 OF 2018 DT.04/05/2018.** WP(C).No.14661 of 2018 & CONNECTED CASES 41 ## **APPENDIX OF WP(C) 40464/2018** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32081068675/2013-14 DATED 30.11.2018 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.** **EXHIBIT P2 TRUE COPY OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016.** **EXHIBIT P3 TRUE COPY OF THE UNION LIST (LIST I) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA.** **EXHIBIT P4 TRUE COPY OF THE STATE LIST(LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA.** **EXHIBIT P5 TRUE COPY OF THE NOTIFICATION NO.SO 2986(E) DATED 16.09.2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA.** **EXHIBIT P6 TRUE COPY OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN WPC NO.11335/2018 DATED 04.04.2018.** WP(C).No.14661 of 2018 & CONNECTED CASES 42 ## **APPENDIX OF WP(C) 40741/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1** **TRUE COPY OF THE ASSESSMENT ORDER U/S.25(1) OF THE KVAT ACT FOR THE YEARS 2016-17 DT.03/12/2018.** WP(C).No.14661 of 2018 & CONNECTED CASES 43 ## **APPENDIX OF WP(C) 40748/2018** **PETITIONER'S/S EXHIBITS: EXHIBIT P1** **TRUE COPY OF THE ASSESSMENT ORDER NO.IBD KLT 8/18-19/32082933622 DATED 23.11.2018.** WP(C).No.14661 of 2018 & CONNECTED CASES 44 ## **APPENDIX OF WP(C) 40863/2018** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 A TRUE COPY OF THE NOTICE NO. IBC 48/201617 DATED 31-01-2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2012-13** **EXHIBIT P2 A TRUE COPY OF THE NOTICE DATED 16-11-2018 FOR THE ASSESSMENT YEAR 2012-13 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER.**