High Court of KeralaSingle JudgeWrit petitions dismissed; relief denied; appell...
WP(C).20152 of 2018 & connected cases (Batch petitions challenging KSGST Act and KVAT Act)
Case / Petition Number:WP(C).No.20152 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. Petitioners are advised that they may pursue appeal or revision with condonation of delay as permitted by law. The court notes that this conclusion aligns with the court’s prior decisions and the principles enunciated therein.
- Final Disposition
- Writ petitions dismissed; relief denied; appellate/revisional remedies available with possible condonation of delay per statutory provisions.
Parties to the Case
Appellants / Petitioners
- AL FALAH ENGLISH MEDIUM SCHOOL
- M/S OPRA SOLID SURFACE
- M/S Panthallookaran Granites
- M/S JOSSY RAJU
- M/S VINAYAKA PLYWOODS
- KHUJSON INDUSTRIES
- M/S SOPHIA BUILDERS
- HINDUSTAN SHOPPING BAZAR
- M/S R.G.ELECTRONICS
- M/S PMS COLLEGE OF DENTAL SCIENCE AND RESEARCH
- AJITH P. RAJU
- M/S ST JOSEPH BUSINESS CORPORATION
- MR HANEEFA K.P
- MR S NO?
Respondents
- State Tax Officer, State Goods and Services Tax Department, Kerala
- Secretary, Taxes Department, Government of Kerala
- Central Board of Indirect Taxes & Customs (Department of Revenue, Ministry of Finance)
- Union of India represented by its Principal Secretary, Ministry of Finance
- State of Kerala represented by its Secretary to Taxes, Government of Kerala
Legal Representation & Advocates
Counsels for Petitioners
- • Smt. S.K. Devi
- • M.K. Hajara
- • Sri C. Ramachandran
- • Sri A.A. Ziyad Rahman
- • Sri Lal K. Joseph
- • Smt. S.K. Devi
- • Sri S. Santhosh Abraham
- • Sri C.A. Navas
- • Sri T.K. Sasikumar
- • Sri R. Prasanth Kumar CGC
- • Sri Rajesh B., SC, CBEC
- • Smt. Latha
- • Sri C.R. Ramachandran
- • Smt. K. Latha
Counsels for Respondents
- • Smt. Sheela Devi I., SC, CBEC
- • Sri R. Prasanth Kumar CGC
- • Sri Rajesh B., SC, CBEC
- • SREELAL WARRIER, SC, CBEC
- • SRI.R.PRASANTH KUMAR, CGC
Case Synopsis & Summary
This batch of writ petitions before the Kerala High Court challenges the validity of Section 174 of the Kerala State GST Act (KSGST) and disputes the revenue demands raised under the KVAT Act on grounds including ultra vires and limitations. The petitions consolidate multiple petitioners—educational institutions, industrial/commercial entities and service providers—accusing the State of Kerala and central tax authorities of overreach and misapplication of tax statutes. The court, after hearing on 8 July 2019, relies on the ratio laid down in an earlier decision of this Court in W.P.(C).No.11335/2018 (dated 11 January 2019) and, with consent of counsel, passes a common order dismissing the petitions. In dismissing, the court notes that petitioners are free to pursue appellate/revisional remedies and, if necessary, seek condonation of delay so that the statutory remedy remains effective. The judgment also references the decision in M/s. Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)‑1 as part of the same jurisprudential framework. The court explicitly states that the petitions are to be dismissed by reference to the 2018–2019 Kerala High Court precedent, indicating no writ relief is available despite avenues of appeal. The result is a uniform denial of relief on the basis of established precedent, while preserving the ordinary appellate remedies for aggrieved parties.
Provisions of Law Cited
Section 174, Kerala State GST Act (KSGST)Section 25(1) of the Kerala KVAT ActSection 7 and Section 34, Kerala Revenue Recovery Act (RR Act)Section 17A, Kerala Luxury Tax ActConstitution (One Hundred and First Amendment) Act, 2016
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, in several petitions, that the demanded amounts are barred by limitation under Section 25(1) KVAT. They assert that the writ remedy is not an adequate substitute for timely, effective relief and that the statutory remedies—appeal or revision with possible condonation—remain available but should not be foreclosed by indebtness in writs. They rely on the ratio in W.P.(C) No.11335/2018 (11 January 2019) to argue that the tax demands cannot stand where the statute or its interpretation violates constitutional powers or statutory limitations. They further contend that the amended KVAT and related statutes require reconsideration under proper constitutional lines and that interim protections sought in certain matters should not be negated by delays in enforcement.
Contentions of Respondents
The respondents defend the validity of Section 174 of the KSGST Act as a legitimate exercise of the State’s taxing power, deny any ultra vires action, and contend that demands are legally issued under the applicable statutes. They maintain that the petitioners have available appellate/revisional remedies and emphasize that the ratio in W.P.(C).No.11335/2018 supports dismissal of writ petitions challenging tax demands where a remedy exists under statutory channels. They also point to principles of administrative efficiency, revenue protection, and consistency with prior precedents, arguing that the writ petitions should be dismissed in light of the established jurisprudence and the petitioners’ capacity to seek condonation of delay if necessary.
Cited Precedents (2)
| Case Name | Citation | Treatment | Explanation |
|---|---|---|---|
| W.P.(C).No.11335 of 2018 & conn.cases | WPC 11335/2018 | Positive | Court relies on the ratio laid down in this earlier decision for similar issues (ultra vires challenges and/or limitations) and adopts that reasoning in dismissing the current batch of petitions. |
| M/s. Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)-1 | Not provided in document | Mentioned Only | Cited in the judgments as part of the Court’s jurisprudence, but with no explicit application of its ratio to alter the outcome; referenced as part of the controlling authority. |
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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.20152 of 2018**
**PETITIONER:**
**AL FALAH ENGLISH MEDIUM SCHOOL AL FALAH NAGAR, KAIPURAM, THIRUVEGAPURA, PALAKKAD, REPRESENTED BY ITS PRINCIPAL, SHIFA T.M.**
**BY ADV. SMT.S.K.DEVI**
## **RESPONDENTS:**
**1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAXES, KERALA, PATTAMBI679104. 2 THE SECRETARY, TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADV. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS**
## **OTHER PRESENT:**
**SPL. GP. SRI. C.E. UNNIKRISHNAN**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).20296/2018, WP(C).20572/2018, WP(C).20706/2018, WP(C).20710/2018, WP(C).21370/2018, WP(C).24958/2018, WP(C).25151/2018, WP(C).25960/2018, WP(C).28392/2018, WP(C).28591/2018, WP(C).29565/2018, WP(C).30353/2018, WP(C).30367/2018, WP(C).39321/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WPC No.20152 of 2018 & conn.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.20296 of 2018**
**PETITIONER: M/S. OPRA SOLID SURFACE CP8/184A, CHOOLOOR, 8, VELLANOOR, KOZHIKODE,REPRESENTED BY ITS MANAGING PARTNER ANVAR SABITH.P.M.**
**BY ADVS. SMT.M.K.HAJARA SRI.C.RAMACHANDRAN**
## **RESPONDENTS:**
**1 STATE TAX OFFICER (IB) II OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE),S.G & S.T DEPARTMENT, KOZHIKODE- 673 001.**
**2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM- 695 002. 3 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY 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- 110 003. 5 THE UNION OF INDIA REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI- 110 003.**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39321/2018, WP(C).30353/2018, WP(C).30367/2018, WP(C).29565/2018, WP(C).28591/2018, WP(C).28392/2018, WP(C).25960/2018, WP(C).25151/2018, WP(C).24958/2018, WP(C).21370/2018, WP(C).20710/2018, WP(C).20706/2018, WP(C).20572/2018, WP(C).20152/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WPC No.20152 of 2018 & conn.cases 3
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
## **THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941**
## **WP(C).No.20572 of 2018**
## **PETITIONER:**
**M/S. ECO TONES CAMPS PVT. LTD. MUTHUVANKUDY, SENGULAM PO, IDUKKI DISTRICT, PIN 685 565, (TIN 3206034046670, REPRESENTED BY ITS MANAGING DIRECTOR, MANOD NARAYANAN, S/O. NARAYANAN, NELLITHANATH HOUSE, SENGULAM PO, MUTHUVANKUDY, PIN 685 563. BY ADVS. SRI.S.SUDHISH KUMAR SRI.JAISON JOSEPH(KOOTHATTUKULAM)**
## **RESPONDENTS:**
|**1**|**UNION OF INDIA**|
|---|---|
||**REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF**|
||**FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW**|
||**DELHI 110 001.**|
|**2**|**CENTRAL BOARD OF INDIRECT TAXES CUSTOMS**|
||**REPRESENTED BY ITS CHARIMAN, DEPARTMENT OF REVENUE,**|
||**NORTH BLOCK, NEW DELHI 110001.**|
|**3**|**STATE OF KERALA**|
||**REAPRESENTED BY ITS SECRETARY TO TAXES,**|
||**SECRETARIAT, THIRUVANANTHAPURAM 695 002.**|
|**4**|**THE COMMISSIONER OF STATE TAXES**|
||**TAX TOWER, KARAMANA, THIRUVANANTHAPURAM 695 002.**|
|**5**|**THE STATE TAX OFFICER INTELLIGENCE**|
||**STATE GOODS AND SERVICES TAX DEPARTMENT, SQUAD**|
||**NO.V, IDUKKI, AT RAJAKKAD.**|
||**BY ADVS.**|
||**SRI. L.RAM MOHAN, CGC**|
||**SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE**|
||**& CUSTOMS**|
WPC No.20152 of 2018 & conn.cases 4
**SRI. L.RAM MOHAN CGC SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE AMP CUSTOMS**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39321/2018, WP(C).30353/2018, WP(C).30367/2018, WP(C).29565/2018, WP(C).28591/2018, WP(C).28392/2018, WP(C).25960/2018, WP(C).25151/2018, WP(C).24958/2018, WP(C).21370/2018,** WP(C). **20710** /2018, **WP(C).20706/2018, WP(C).20296/2018, WP(C).20152/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WPC No.20152 of 2018 & conn.cases 5
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
## **THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941**
## **WP(C).No.20706 of 2018**
## **PETITIONER:**
**M/S.PANTHALLOOKARAN GRANITES DARBHAPADAM, INCHAKUND P.O., THRISSUR DISTRICT - 680 307,REPRESENTED ITS PARTNER K.J. VARGHESE.**
**BY ADVS. SRI.A.A.ZIYAD RAHMAN SRI.LAL K.JOSEPH**
## **RESPONDENTS:**
|**1**|**THE STATE OF KERALA**|
|---|---|
||**REPRESENTED BY ITS SECRETARY TO DEPARTMENT OF**|
||**COMMERCIAL TAXES,SECRETARIAT, THIRUVANANTHAPURAM -**|
||**695 001.**|
|**2**|**THE COMMISSIONER**|
||**STATE GOODS AND SERVICE TAX**|
||**DEPARTMENT,THIRUVANANTHAPURAM - 695 001.**|
|**3**|**THE STATE TAX OFFICER**|
||**IRINJALAKUDA, THRISSUR DISTRICT - 680 121.**|
|**4**|**UNION OF INDIA**|
||**REPRESENTED BY ITS SECRETARY TO DEPARTMENTOF**|
||**REVENUE, MINISTRY OF FINANCE, NEW DELHI - 110 001.**|
|**5**|**THE CENTRAL BOARD OF EXCISE AND CUSTOMS**|
||**DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,NEW**|
||**DELHI - 110 001.**|
||**BY ADVS.**|
||**SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND**|
||**CUSTOMS**|
||**SRI.R.PRASANTH KUMAR, CGC**|
||**SRI.R.PRASANTH KUMAR CGC**|
WPC No.20152 of 2018 & conn.cases 6
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39321/2018, WP(C).30353/2018, WP(C).30367/2018, WP(C).29565/2018, WP(C).28591/2018, WP(C).28392/2018, WP(C).25960/2018, WP(C).25151/2018, WP(C).24958/2018, WP(C).21370/2018, WP(C).20710/2018, WP(C).20572/2018, WP(C).20296/2018, WP(C).20152/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WPC No.20152 of 2018 & conn.cases 7
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
## **THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941**
## **WP(C).No.20710 of 2018**
**PETITIONER: SMT. JOSSY RAJU,AGED 42 YEARS PROPRIETRIX, M/S. BRIGHT LINE INDUSTRY,M.S.NAGAR, ASRAMAM ROAD, VENGINISSERY,THRISSUR.**
**BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM**
## **RESPONDENTS:**
|**1**|**THE STATE TAX OFFICER**|
|---|---|
||**STATE GOODS AND SERVICE TAX DEPARTMENT,**|
||**II CIRCLE, 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**|**UNION OF INDIA**|
||**REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE,**|
||**MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW**|
||**DELHI-110 001.**|
||**BY ADVS.**|
||**SRI.R.PRASANTH KUMAR, CGC**|
||**SRI.R.PRASANTH KUMAR CGC**|
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39321/2018, WP(C).30353/2018, WP(C).30367/2018, WP(C).29565/2018, WP(C).28591/2018, WP(C).28392/2018, WP(C).25960/2018, WP(C).25151/2018, WP(C).24958/2018, WP(C).21370/2018, WP(C).20706/2018, WP(C).20572/2018, WP(C).20296/2018, WP(C).20152/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WPC No.20152 of 2018 & conn.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.21370 of 2018**
## **PETITIONER:**
**M/S. VINAYAKA PLYWOODS, XVIII/1420, P.P.ROAD, PERUMBAVOOR, ERNAKULAM,KERALA, PIN:683 542, REPRESENTED BY THE PROPRIETOR MR.HAROON A.MUHAMMED.**
**BY ADVS. SRI.C.A.NAVAS SRI.T.K.SASIKUMAR**
## **RESPONDENTS:**
- **1 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, TAXESDEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM,695 001.**
- **2 THE COMMERCIAL TAX OFFICER COMMERCIAL TAX OFFICE, IIND CIRCLE, PERUMBAVOOR, ERNAKULAM DISTRICT.**
- **3 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM-695 001.**
- **4 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARY, THIRUVANANTHAPURAM-695001.**
- **5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENTOF REVENUE, MINISTRY OF FINANCE, GOVERNMENTOF INDIA, NORTH BLOCK NEW DELHI-110 001.**
- **6 INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA.**
**7 THE BRANCH MANAGER**
WPC No.20152 of 2018 & conn.cases 9
**STATE BANK OF INDIA, PERUMBAVOOR BRANCH,ERNAKULAM DISTRICT.**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39321/2018, WP(C).30353/2018, WP(C).30367/2018, WP(C).29565/2018, WP(C).28591/2018, WP(C).28392/2018, WP(C).25960/2018, WP(C).25151/2018, WP(C).24958/2018, WP(C).20710/2018, WP(C).20706/2018, WP(C).20572/2018, WP(C).20296/2018, WP(C).20152/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WPC No.20152 of 2018 & conn.cases 10
## **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.24958 of 2018**
## **PETITIONER:**
**KHUJSON INDUSTRIEIS, PATTITHARARA C.P MOHAMMED ABDUL BASHEER,CHARUPADIKKAL HOUSE, THALAKKASSERY P.O,PATTITHARA, PIN 679 534REPRESENTED BY ITS PROPRIETOR C.P ABDUL BASHEER. BY ADV. SMT.M.K.HAJARA**
## **RESPONDENTS:**
|**1**|**STATE TAX OFFICER, PATTAMBI**|
|---|---|
||**S.G & S.T DEPARTMENT,PATTAMBI 679 303.**|
|**2**|**THE COMMISSIONER OF STATE TAXES**|
||**TAX TOWER, KARAMANA,THIRUVANANTHAPURAM 695 002**|
|**3**|**THE STATE OF KERALA**|
||**REPRESENTED BY IT'S SECRETARY 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 110 003.**|
|**5**|**THE UNION OF INDIA**|
||**REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF**|
||**FINANCE,DEPARTMENT OF REVENUE,NORTH BLOCK,**|
||**NEW DELHI 110 003.**|
**BY ADVS.**
**SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE AMP CUSTOMS**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39321/2018, WP(C).30353/2018, WP(C).30367/2018, WP(C).29565/2018, WP(C).28591/2018, WP(C).28392/2018, WP(C).25960/2018, WP(C).25151/2018, WP(C).21370/2018, WP(C).20710/2018, WP(C).20706/2018, WP(C).20572/2018, WP(C).20296/2018, WP(C).20152/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WPC No.20152 of 2018 & conn.cases 11
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
**THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941**
## **WP(C).No.25151 of 2018**
## **PETITIONER:**
**M/S.SOPHIA BUILDERS DOOR NO. 54/1287, 2, 24, SKYLINE AUTUM WOODS, JAWAHAR NAGAR, KADAVANTHARA-682 020.REPRESENTED BY ITS PROPRIETOR, MR. JOYCE GEORGE.**
**BY ADV. SMT.K.LATHA**
## **RESPONDENTS:**
**1 THE ASSISTANT COMMISSIONER (WC) DEPARTMENT OF STATE GOODS AND SERVICE TAX, ERNAKULAM-682019. 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM-695002. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 002 4 CENTRAL BOARD OF EXCISSE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001.**
## **BY ADVS.**
**SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE AMP CUSTOMS**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39321/2018, WP(C).30353/2018, WP(C).30367/2018, WP(C).29565/2018, WP(C).28591/2018, WP(C).28392/2018, WP(C).25960/2018, WP(C).24958/2018, WP(C).21370/2018, WP(C).20710/2018, WP(C).20706/2018, WP(C).20572/2018, WP(C).20296/2018, WP(C).20152/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WPC No.20152 of 2018 & conn.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.25960 of 2018**
**PETITIONER:**
**SUNITH.K.S,AGED 29 YEARS PROPRIETOR, M/S. NIDHI POULTRY FARM, VELUR P.O., WADAKKANCHERRY, THRISSUR DISTRICT.**
**BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON**
## **RESPONDENTS:**
**1 THE COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES, WADAKKANCHERRY - 680 582. 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 SECRETARY**
**TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39321/2018, WP(C).30353/2018, WP(C).30367/2018, WP(C).29565/2018, WP(C).28591/2018, WP(C).28392/2018, WP(C).25151/2018, WP(C).24958/2018, WP(C).21370/2018, WP(C).20710/2018, WP(C).20706/2018, WP(C).20572/2018, WP(C).20296/2018, WP(C).20152/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WPC No.20152 of 2018 & conn.cases 13
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941**
## **WP(C).No.28392 of 2018**
## **PETITIONER:**
**M/S R.G.ELECTRONICS NANDANAM, K.S.NAGAR, NEAR RAILWAY STATION, KOTTARAKKARA, KOLLAM-691531. REPRESENTED BY ITS MANAGING PARTNER, MANOJ R NAIR.**
**BY ADVS.**
**SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS**
**SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS**
## **RESPONDENTS:**
**1. THE STATE TAX OFFICER INTELLIGENCE), SQUAD NO.II, COMMERCIAL TAXES, KOLLAM AT KOTTARAKKARA-691506.**
**2. THE DEPUTY TAHSILDAR (RR), TALUK OFFICE, KOTTARAKKARA - 691 506.**
**3. THE SECRETARY, TAX 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 110001.**
## **BY SPL.GOVERNMENT PLEADER C.E.UNNIKRISHNAN**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39321/2018, WP(C).30353/2018, WP(C).30367/2018, WP(C).29565/2018, WP(C).28591/2018, WP(C).25960/2018, WP(C).25151/2018, WP(C).24958/2018, WP(C).21370/2018, WP(C).20710/2018, WP(C).20706/2018, WP(C).20572/2018, WP(C).20296/2018, WP(C).20152/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WPC No.20152 of 2018 & conn.cases 14
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.28591 of 2018**
## **PETITIONER:**
**PMS COLLEGE OF DENTAL SCIENCE AND RESEARCH, VENKODE POST, VATTAPPARA, THIRUVANANTHAPURAM, PIN-695028 REPRESENTED BY ITS FINANCE MANAGER B. PARAMESWARAN NAIR, RESIDING AT HOUSE NO.3-B, VINDAGE VIEW, PANDIT COLONEY KAWDIAR, THIRUVANANTHPAURAM-695003**
**BY ADVS.**
**SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR**
## **RESPONDENTS:**
**1 STATE TAX OFFICER (WORKS CONTRACT) STATE GST DEPARTMENT, THIRUVANANTHAPURAM- 695002**
**2 THE COMMISSIONER,STATE GST DEPARTMENT, THIRUVANANTHAPURAM, PIN-695002. 3 STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES) THIRUVANANTHAPURAM-695001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-PIN-110001.**
## **BY ADVS.**
**BY SPL.GOVERNMENT PLEADER C.E.UNNIKRISHNAN SREELAL WARRIER**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39321/2018, WP(C).30353/2018, WP(C).30367/2018, WP(C).29565/2018, WP(C).28392/2018, WP(C).25960/2018, WP(C).25151/2018, WP(C).24958/2018, WP(C).21370/2018, WP(C).20710/2018, WP(C).** 20706 **/2018, WP(C).20572/2018, WP(C).20296/2018, WP(C).20152/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WPC No.20152 of 2018 & conn.cases 15
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
**THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941**
## **WP(C).No.29565 of 2018**
**PETITIONER:**
**AJITH P.RAJU,AGED 31 YEARS AUTHORIZED PERSON, REPRESENTING, M/S.PUKADIYIL STEELS, VAKATHANAM P.O., KOTTAYAM-686538.**
**BY ADV. SRI.C.K.SREEJITH**
## **RESPONDENTS:**
**1 COMMERCIAL TAX OFFICER FIRST CIRCLE, CHANGANASSERY-686101. 2 STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. 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**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39321/2018, WP(C).30353/2018, WP(C).30367/2018, WP(C).28591/2018, WP(C).28392/2018, WP(C).25960/2018, WP(C).25151/2018, WP(C).24958/2018, WP(C).21370/2018, WP(C).20710/2018, WP(C).20706/2018, WP(C).20572/2018, WP(C).20296/2018, WP(C).20152/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WPC No.20152 of 2018 & conn.cases 16
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
**THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941**
## **WP(C).No.30353 of 2018**
**PETITIONER:**
**HINDUSTAN SHOPPING BAZAR,FORT, THIRUVANANTHAPURAM, REP. BY ITS PROPRIETOR, SAJI EMMANUEL.**
**BY ADVS. AJI V DEV SRI.ALAN PRIYADARSHI DEV SMT.O.A.NURIYA**
## **RESPONDENTS:**
|**1**|**THE STATE TAX OFFICER,THIRD CIRCLE,**|
|---|---|
||**S.G.S.T.DEPARTMENT,TAX TOWER, KARAMANA,**|
||**THIRUVANANTHAPURAM -695 002**|
|**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.**|
|**4**|**THE UNION OF INDIA,**|
||**REPRESENTED BY ITS PRINCIPAL SECRETARY,**|
||**MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,**|
||**NORTH BLOCK, NEW DELHI-110001.**|
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39321/2018, WP(C).30367/2018, WP(C).29565/2018, WP(C).28591/2018, WP(C).28392/2018, WP(C).25960/2018, WP(C).25151/2018, WP(C).24958/2018, WP(C).21370/2018, WP(C).20710/2018, WP(C).20706/2018, WP(C).20572/2018, WP(C).20296/2018, WP(C).20152/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WPC No.20152 of 2018 & conn.cases 17
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941**
## **WP(C).No.30367 of 2018**
## **PETITIONER:**
**M/S.ST. JOSEPH BUSINESS CORPORATION KURIACHIRA, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER, FEBIN JOSEPH. BY ADV. SRI.SANTHOSH P.ABRAHAM**
## **RESPONDENTS:**
|**1**|**THE STATE TAX OFFICER,COMMERCIAL TAXES DEPT.,**|
|---|---|
||**IVTH CIRCLE, 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**|**UNION OF INDIA**|
||**REPRESENTED BY ITS SECRETARY, DEPARTMENT OF**|
||**REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH**|
||**BLOCK, NEW DELHI-110 001**|
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39321/2018, WP(C).30353/2018, WP(C).29565/2018, WP(C).28591/2018, WP(C).28392/2018, WP(C).25960/2018, WP(C).25151/2018, WP(C).24958/2018, WP(C).21370/2018, WP(C).20710/2018, WP(C).20706/2018, WP(C).20572/2018, WP(C).20296/2018, WP(C).20152/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WPC No.20152 of 2018 & conn.cases 18
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941**
## **WP(C).No.39321 of 2018**
## **PETITIONER:**
**MR.HANEEFA K.P,AGED 50 YEARS MANAGING PARTNER OF ITHIKKAL JWELLERY (DEFUNCT), VENNIYOOR, RESIDING AT CHERIAT HOUSE, P.O. VALIYARA, VENGARA-676 308, MALAPPURAM DT.**
**BY ADVS. SMT.K.LATHA SRI.C.RAMACHANDRAN**
## **RESPONDENTS:**
**1 THE STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICE TAXES, TIRURANGADI-676306 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM-695 002 3 THE INSPECTING ASST. COMMISSIONER/REVENUE RECOVERY OFFICER IN CHARGE COMMERCIAL TAXES, COLLECTORATE, TIRUR-676 101**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).30353/2018, WP(C).30367/2018, WP(C).29565/2018, WP(C).28591/2018, WP(C).28392/2018, WP(C).25960/2018, WP(C).25151/2018, WP(C).24958/2018, WP(C).21370/2018, WP(C).20710/2018, WP(C).20706/2018, WP(C).20572/2018, WP(C).20296/2018, WP(C).20152/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WPC No.20152 of 2018 & conn.cases 19
## **JUDGMENT**
**[ WP(C) 20152/2018 ,WP(C).20296/2018 ,WP(C).20572/2018 ,WP(C).20706/2018 ,WP(C).20710/2018 ,WP(C).21370/2018 ,WP(C).24958/2018 ,WP(C).25151/2018 ,WP(C).25960/2018 ,WP(C).28392/2018 ,WP(C).28591/2018 ,WP(C).29565/2018 ,WP(C).30353/2018 ,WP(C).30367/2018,WP(C).39321/2018 ]**
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
WPC No.20152 of 2018 & conn.cases 20
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**
1 Judgement dated 11.1.2019 in WPC No.11335 of 2018 & conn.cases
WPC No.20152 of 2018 & conn.cases 21
## **APPENDIX OF WP(C) 20152/2018**
**PETITIONER'S EXHIBITS:**
**EXHIBIT P1 TRUE COPY OF THE NOTICE NO.A-550/2018 (2014-15) DATED 22-05-2018. EXHIBIT P2 TRUE COPY OF THE NOTICE NO.A-551/2018 (2015-16) DATED 22-05-2018. EXHIBIT P3 TRUE COPY OF THE NOTICE NO.A-553/2018 (2016-17) DATED 22-05-2018.**
WPC No.20152 of 2018 & conn.cases 22
## **APPENDIX OF WP(C) 20296/2018**
## **PETITIONER'S EXHIBITS:**
**EXHIBIT P1**
**ORDER NO.IB II E/44/17-18/E(2013-2014) DATED 27.04.2018, TRUE COPY OF WHICH ALONG WITH THE DEMAND NOTICE THEREON DATED 27.04.2018.**
**EXHIBIT P2**
**THE TRUE COPY OF THE INTERIM STAY ORDER IN W.P.(C).NO.13930 OF 2018 DATED 13TH APRIL 2018.**
WPC No.20152 of 2018 & conn.cases 23
## **APPENDIX OF WP(C) 20572/2018**
## **PETITIONER'S EXHIBITS:**
**EXT.P1 A TRUE COPY OF PENALTY ORDER NO.CR-5/201617 (2016-17) DATED 12/03/2018 ISSUED BY THE 5TH RESPONDENT UNDER SECTION 17A OF KERALA LUXURY TAX ACT. EXT.P2 A TRUE COPY OF DEMAND NOTICE UNDER FORM II A DATED 12/03/2018 ISSUED BY THE RESPONDENTS. EXT.P3 A TRUE COPY OF INTERIM ORDER IN WPC.11335/2018 OF THIS HONOURABLE COURT.**
WPC No.20152 of 2018 & conn.cases 24
## **APPENDIX OF WP(C) 20706/2018**
## **PETITIONER'S EXHIBITS:**
|**EXHIBIT P1.**|**TRUE COPY OF THE ORDER BEARING**|
|---|---|
||**NO.32080922594/2009-10 DATED 02.05.2018**|
||**PERTAINING TO THE ASSESSMENT YEARS 2009-**|
||**2010**|
|**EXHIBIT P2.**|**TRUE COPY OF THE ORDER BEARING**|
||**NO.32080922594/2010-11 DATED 02.05.2018**|
||**PERTAINING TO THE ASSESSMENT YEARS 2010-**|
||**2011**|
|**EXHIBIT P3.**|**TRUE COPY OF THE ORDER BEARING**|
||**NO.32080922594/2011-12 DATED 02.05.2018**|
||**PERTAINING TO THE ASSESSMENT YEARS 2011-**|
||**2012**|
|**EXHIBIT P4.**|**TRUE COPY OF THE ORDER BEARING**|
||**NO.32080922594/2012-1 DATED 02.05.2018**|
||**PERTAINING TO THE ASSESSMENT YEARS 2012-**|
||**2013**|
|**EXHIBIT P5.**|**TRUE COPY OF THE ORDER BEARING**|
||**NO.32080922594/2013-14 DATED 02.05.2018**|
||**PERTAINING TO THE ASSESSMENT YEARS 2013-**|
||**2014**|
WPC No.20152 of 2018 & conn.cases 25
## **APPENDIX OF WP(C) 20710/2018**
**PETITIONER'S EXHIBITS:**
**EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32080629958/2015-16 DATED 11.6.2018. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32080629958/2016-17 DATED 11.6.2018.**
WPC No.20152 of 2018 & conn.cases 26
## **APPENDIX OF WP(C) 21370/2018**
## **PETITIONER'S EXHIBITS:**
|**EXHIBIT P1:**|**THE TRUE COPY OF THE NOTICE NO.32151303819/13-**|
|---|---|
||**14 DATED 7.9.2017.**|
|**EXHIBIT P2:**|**THE TRUE COPY OF THE REPLY DATED 10.10.2017.**|
|**EXHIBIT P3:**|**TRUE COPY OF THE LIST OF C-FORMS DATED**|
||**26.8.2016.**|
|**EXHIBIT P4:**|**TRUE COPY OF THE PARTICULARS OF C-FORM DATED**|
||**11.6.2014.**|
|**EXHIBIT P5:**|**TRUE COPY OF THE PARTICULARS OF C-FORM DATED**|
||**17.8.2015.**|
|**EXHIBIT P6:**|**TRUE COPY OF THE LIST OF C-FORMS DATED**|
||**21.6.2016.**|
|**EXHIBIT P7:**|**TRUE COPY OF THE ASSESSMENT ORDER**|
||**NO.32151303819/13-14 DATED 15.1.2018 ALONG WITH**|
||**DEMAND NOTICE**|
|**EXHIBIT P8:**|**TRUE COPY OF THE REPLY DATED 23.3.2018.**|
|**EXHIBIT P9:**|**TRUE COPY OF THE LIST OF C-FORMS DATED NIL.**|
|**EXHIBIT P10:**|**TRUE COPY OF THE C-FORM DATED 9.5.2014.**|
|**EXHIBIT P11:**|**TRUE COPY OF THE C-FORM DATED 4.7.2014.**|
|**EXHIBIT P12:**|**TRUE COPY OF THE C-FORM DATED 8.8.2014.**|
|**EXHIBIT P13:**|**TRUE COPY OF THE C-FORM DATED 7.9.2016.**|
|**EXHIBIT P14:**|**TRUE COPY OF THE C-FORM DATED 12.10.2017.**|
|**EXHIBIT P15:**|**TRUE COPY OF THE COPY OF JUDGMENT DATED**|
||**17.4.2018 IN WPC NO.13481/2018 OF THIS**|
||**HONOURABLE COURT.**|
|**EXHIBIT P16:**|**TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018**|
||**IN WPC NO.11335/2018 OF THE HONOURABLE HIGH**|
||**COURT OF KERALA.**|
WPC No.20152 of 2018 & conn.cases 27
## **APPENDIX OF WP(C) 24958/2018**
**PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED FOR THE YEAR 2016-17 DATED 05-052018 EXHIBIT P2 A TRUE COPY OF THE INTERIM ORDER IN WP(C) NO. 13930/2018 DATED 13-04-2018**
WPC No.20152 of 2018 & conn.cases 28
## **APPENDIX OF WP(C) 25151/2018**
**PETITIONER'S EXHIBITS:**
**EXHIBIT P1 THE TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 20.6.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER.**
**EXHIBIT P2 TRUE COPY OF ORDER ISSUED BY THIS COURT IN SIMILAR WRIT PETITIONS AND PASSED INTERIM ORDERS IN WPC NO. 13930/2018.**
WPC No.20152 of 2018 & conn.cases 29
## **APPENDIX OF WP(C) 25960/2018**
## **PETITIONER'S EXHIBITS:**
**EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13.**
WPC No.20152 of 2018 & conn.cases 30
## **APPENDIX OF WP(C) 28392/2018**
## **PETITIONER'S EXHIBITS:**
**EXHIBIT P1 TRUE COPY OF PENALTY ORDER DATED 05.02.18 FOR THE YEAR 2014-15 PASSED U/S 47(6)OF THE KVAT ACT BY 1ST RESPONDNET TO THE PETITIONER**
**EXHIBIT P2 TRUE COPY OF DEMAND NOTICE NO.OR-2493/14-15 DATED 05.02.2018 ISSUED BY 1ST RESPONDENT TO THE PETITOINER**
**EXHIBIT P3 TRUE COPY OF THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT)ACT,2016 DATED 08.09.16 PUBLISHED IN THE EXTRAORDINARY GAZETTE OF INDIA.**
**EXHIBIT P4 TRUE COPY OF INTERIM ORDER GRANTED BY THIS HON'BLE COURT IN WP(C)NOI.11335/2018 DATED 04-04-2018.**
**EXHIBIT P5 TRUE COPIES OF THE RR NOTICES DATED 22.06.18 ISSUED U/S 7 & 34 OF THE RR ACT BY THE 2ND RESPONDENT.**
WPC No.20152 of 2018 & conn.cases 31
## **APPENDIX OF WP(C) 28591/2018**
**PETITIONER'S EXHIBITS:**
**EXHIBIT P1 TRUE COPY OF THE RESOLUTION DATED 10/08/2018 PASSED BY THE PETITIONER.**
**EXHIBIT P2 TRUE COPY OF THE NOTICE NO.32011393173/1415 TO 17-18 DATED 08/08/2018 ISSUED BY THE 1ST RESPONDENT.**
**EXHIBIT P3**
**TRUE COPY OF THE ORDER DATED 4.4.2018 IN WP(C) NO.11335/2018(N) OF HON'BLE HIGH COURT OF KERALA.**
WPC No.20152 of 2018 & conn.cases 32
## **APPENDIX OF WP(C) 29565/2018**
**PETITIONER'S EXHIBITS:**
|**EXHIBIT P1**|**THE TRUE COPY OF THE REGISTRATION**|
|---|---|
||**CERTIFICATE NO. 32050748226/4.1.12 ISSUED**|
||**BY 1ST RESPONDENT**|
|**EXHIBIT P2**|**THE TRUE COPY OF THE REGISTRATION**|
||**CERTIFICATE UNDER GST ACT FOR M/S.**|
||**PUKADIYIL STEELS 32AAOFP8965HIZO DTD.**|
||**21/9/2017**|
|**EXHIBIT P3**|**THE TRUE COPY OF THE ANNUAL RETURN FOR**|
||**2016-17 E-FILED ON 15/6/2017**|
|**EXHIBIT P4**|**THE TRUE COPY OF THE NOTICE NO.**|
||**32050748226/2016-17 10.5.18**|
WPC No.20152 of 2018 & conn.cases 33
## **APPENDIX OF WP(C) 30353/2018**
**PETITIONER'S EXHIBITS:**
**EXHIBIT P1 A TRUE COPY OF THE PRE-ASSESSMENT NOTICE U/S 25(1) OF THE ACT FOR THE YEAR 2015-16 DATED 18.2.2018.**
**EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER U/S 25(1) OF THE ACT FOR THE YEAR 2015-16 DATED 26.3.2018.**
WPC No.20152 of 2018 & conn.cases 34
## **APPENDIX OF WP(C) 30367/2018**
**PETITIONER'S EXHIBITS:**
**EXHIBIT P1**
**TRUE COPY OF THE ASSESSMENT ORDER NO.32081499235/2016-17 DATED 2-2-2018**
WPC No.20152 of 2018 & conn.cases 35
## **APPENDIX OF WP(C) 39321/2018**
**PETITIONER'S EXHIBITS:**
**EXHIBIT P1 THE TRUE COPY OF THE ASSESSMENT ORDER NO. 32100651538/2015-16 DATED 31.10.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER**
**EXHIBIT P2 THE TRUE COPY OF THE INTERIM STAY ORDER IN WPC NO. 13930 OF 2018 DATED 13TH APRIL 2018**