High Court of KeralaSingle JudgeDismissed
WP(C).27450 of 2018 & Conn. Cases
Case / Petition Number:WP(C).27450 of 2018 & Conn. Cases
Case Details & Bench
- Court
- High Court of Kerala
- Hon'ble Judges
- S. V. Bhatti
- Judgment Date
- 2019-07-12
- Court Decision / Holding
- The writ petitions are dismissed by referring to and following the judgment in W.P.(C) No.11335 of 2018. The petitioners may avail the remedy of appeal or revision along with an application for condonation of delay.
- Final Disposition
- Dismissed
Parties to the Case
Appellants / Petitioners
- M/S Janatha Home Decor, Vadanappally, Thrissur District
- NUTECH CONSTRUCTION
- Asha Sadanandan Proprietrix, Aswathy Traders
- Lotus Contractors & Developers (P) Ltd
- V. Asokan Aithara
- Lakshmi Medicals & Pharmaceuticals
- M/S Chathamkulam Saw Mills
- Kottaram Anand Agencies
- Choice Polymers
- AVP AGENCIES
- SUJIKUMAR A (Excel Communications Systems)
Respondents
- State Tax Officer (State Goods and Services Tax Department), Thrissur
- Commissioner, State Goods and Services Tax Department, Thiruvananthapuram
- State of Kerala represented by the Secretary to Government, Taxes Department, Government Secretariat, Thiruvananthapuram
- Central Board of Excise and Customs, Department of Revenue, Ministry of Finance, Government of India, New Delhi
- Assistant Commissioner, State Goods and Services Tax Department, Commercial Tax Complex, Poothole, Thrissur
- Union of India represented by its Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi
Legal Representation & Advocates
Counsels for Petitioners
- • K.S. Hariharan Nair
- • Rajesh Nambiar
- • N.R. Saj
- • K.M. Firoz
- • M. Muraleedharan Nair
- • K.M. Cherian
- • P. Vijayakumar
- • Bobby John
Counsels for Respondents
- • Smt. Sheela Devi I., SC, CBEC
- • SPL. GP C.E UNNIKRISHNAN
- • GP Dr. Thushara James
- • Sri. P. Vijaya Kumar, ASGI
Case Synopsis & Summary
This batch of writ petitions before the Kerala High Court challenges tax recovery actions under the Kerala State Goods and Services Tax (KSGST) Act and related notices issued under the KVAT Act, and questions the validity of Section 174 of the KSGST Act as ultra vires the state’s legislative power. Several petitions also contend that the demands raised under the KVAT Act (notably under Section 25(1)) are time-barred. The petitions were heard on 12 July 2019 along with multiple connected cases, and the court proceeded to pass a consolidated order. Relying on the ratio in W.P.(C) No.11335 of 2018 (dated 11 January 2019) and with consent of the advocates, the court dismissed the writ petitions by referring to that earlier judgment, even though the outcome is adverse to the petitioners in many instances. The court notes that the petitioners have the option to pursue appeal or revision with condonation of delay as appropriate, so that the statutory remedy is not rendered ineffective. The judgment also cites M/s Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)-1 as part of this Court’s jurisprudence. Overall, the decision reinforces the availability of appellate remedies in tax matters and endorses a cautious approach to judicial intervention in such challenges while following a prior controlling decision.
Provisions of Law Cited
Kerala State Goods and Services Tax Act, Section 174Kerala Value Added Tax Act, 2003, Section 25(1)Kerala Revenue Recovery Act, Section 7Kerala Revenue Recovery Act, Section 34
Legal Doctrines & Maxims
- ultra vires
Submissions & Arguments
Contentions of Appellants / Petitioners
The petitioners challenge the legality and vires of Section 174 of the KSGST Act, contending it is ultra vires the constitutional powers of the State. A subset asserts that the demands raised under the KVAT Act (notably for the years 2011-12 to 2015-16) are time-barred under Section 25(1). They seek quashing of notices and stay of recovery proceedings, relying on alleged non-compliance with statutory prerequisites and the lack of authority for certain assessments. The petitions collectively argue that the remedy of a writ should be preferred to protect against arbitrary or unlawful levies, urging this Court to strike down or stay the challenged actions.
Contentions of Respondents
The respondents position that Section 174 of the KSGST Act is constitutionally valid and within the legislative competence, and that KVAT Act notices are subject to limitation rules, which do not render the demands invalid. They submit that the petitioners are not entitled to a writ as a remedy against ongoing tax assessments and that the Court should follow the ratio laid down in W.P.(C) No.11335 of 2018, dismissing the petitions, while advising petitioners to pursue appellate or revisional remedies with appropriate condonation of delay.
Cited Precedents (2)
| Case Name | Citation | Treatment | Explanation |
|---|---|---|---|
| W.P.(C) No. 11335 of 2018 | W.P.(C).No.11335/2018 | Positive | Court relies on the ratio of this earlier judgment to dismiss the batch of petitions. |
| M/s Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)-1 | — | Mentioned Only | Cited as part of the Court’s discussion; not the central basis for the decision. |
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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**
**FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941**
## **WP(C).No.27450 of 2018**
**PETITIONER: JOJU C.GEORGE PROPRIETOR, M/S. C WEST THEKKARAYIL PLAZA, SHORNUR ROAD, THRISSUR**
**BY ADV. HARISANKAR V. MENON**
## **RESPONDENTS**
**1 THE STATE TAX OFFICER KERALA STATE GOODS & SERVICE TAX DEPARTMENT COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR-680 004 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001.**
**SPL. GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).14271/2018, WP(C).16318/2018, WP(C).18182/2018, WP(C).18185/2018, WP(C).26432/2018, WP(C).26474/2018, WP(C).27074/2018, WP(C).27449/2018, WP(C).27779/2018, WP(C).27852/2018, WP(C).29505/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
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**WP(C).No.27450 of 2018 & CONN. CASES**
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941**
**WP(C).No.14271 of 2018**
**PETITIONER:**
**NUTECH CONSTRUCTION FOURTH FLOOR, MALABAR GATE APARTMENTS, EDAPPALLY P.O., COCHIN, REPRESENTED BY ITS MANAGING PARTNER.**
**BY ADVS. SRI.RAJESH NAMBIAR SRI.N.R.SAJ**
## **RESPONDENTS:**
**1 STATE TAX OFFICER,(WORKS CONTRACT) OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX, WORKS CONTRACT, DEPARTMENT OF STATE GOODS AND SERVICE TAX, REVENUE TOWER, ERNAKULAM-682 011. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.**
**SPL. GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).16318/2018, WP(C).18182/2018, WP(C).18185/2018, WP(C).26432/2018, WP(C).26474/2018, WP(C).27450/2018, WP(C).27779/2018, WP(C).27074/2018, WP(C).27449/2018, WP(C).27852/2018, WP(C).29505/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
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**WP(C).No.27450 of 2018 & CONN. CASES**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941**
**WP(C).No.16318 of 2018**
## **PETITIONER:**
**ASHA SADANANDAN PROPRIETRIX, ASWATHY TRADERS, VI/430A, URAKAM P.O, THRISSUR - 680 562. BY ADV. SRI.TOMSON T.EMMANUEL**
## **RESPONDENTS:**
|**1**|**STATE TAX OFFICER**|
|---|---|
||**(FORMERLY COMMERCIAL TAX OFFICER), STATE GOODS**|
||**AND SERVICES TAX DEPARTMENT, 2ND CIRCLE,**|
||**COMMERCIAL TAX COMPLEX,POOTHOLE, THRISSUR - 680**|
||**004.**|
|**2**|**THE COMMISSIONER**|
||**STATE GOODS AND SERVICES TAX DEPARTMENT,**|
||**TAX TOWER, KARAMANA P.O,**|
||**THIRUVANANTHAPURAM - 695 022.**|
|**3**|**STATE OF KERALA**|
||**REPRESENTED BY SECRETARY TO GOVERNMENT,**|
||**TAXES DEPARTMENT,SECRETARIAT,**|
||**THIRUVANANTHAPURAM - 695 001.**|
|**4**|**CENTRAL BOARD OF EXCISE AND CUSTOMS**|
||**DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,**|
||**GOVERNMENT OF INDIA, NEW DELHI - 110 001.**|
|**5**|**THE ASSISTANT COMMISSIONER**|
||**STATE GOODS AND SERVICES TAX**|
||**DEPARTMENT,COMMERCIAL TAX COMPLEX,**|
||**POOTHOLE,THRISSUR - 680 004.**|
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## **WP(C).No.27450 of 2018 & CONN. CASES**
**BY ADVS. SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS GOVERNMENT PLEADER SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).14271/2018, WP(C).18182/2018, WP(C).18185/2018, WP(C).26432/2018, WP(C).26474/2018, WP(C).27450/2018, WP(C).27779/2018, WP(C).27074/2018, WP(C).27449/2018, WP(C).27852/2018, WP(C).29505/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
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## **WP(C).No.27450 of 2018 & CONN. CASES**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941**
## **WP(C).No.18182 of 2018**
## **PETITIONER:**
**LOTUS CONTRACTORS & DEVELOPERS (P) LTD ONYX-C-111, TC-31/207-31, KRISTAL TECH PARK VIEW, KARYAVATTOM, THIRUVANANTHAPURAM-695 581, REPRESENTED BY ITS MANANGING DIRECTOR SAJEEV JOSEPH**
**BY ADVS.**
**SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.V.JAYAPRAKASH SRI.M.RAJAGOPAL**
## **RESPONDENTS:**
**1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX, WORKS CONTRACT, 2ND FLOOR, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN-695 002**
- **2 THE STATE OF KERALA REP.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 ADVS. SRI.ROJO JOSEPH THURUTHIPARA, CGC SPL. GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES SRI. P.VIJAYAKUMAR, ASGI**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).14271/2018, WP(C).16318/2018, WP(C).18185/2018, WP(C).26432/2018, WP(C).26474/2018, WP(C).27450/2018, WP(C).27779/2018, WP(C).27074/2018, WP(C).27449/2018, WP(C).27852/2018, WP(C).29505/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
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**WP(C).No.27450 of 2018 & CONN. CASES**
## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941 WP(C).No.18185 of 2018**
## **PETITIONER:**
**V. ASOKAN AITHARA, KALEELAZHIKATH VEEDU, ODANAVATTOM, KOLLAM-691 512. BY ADV. SRI.K.S.HARIHARAN NAIR**
## **RESPONDENTS:**
|**1**|**STATE TAX OFFICER,**|
|---|---|
||**STATE GOODS AND SERVICES TAX DEPARTMENT,**|
||**WORKS CONTRACT, KOLLAM-691 013.**|
|**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.**|
||**SPL. GP C.E UNNIKRISHNAN**|
||**GP DR. THUSHARA JAMES**|
||**SRI. P.VIJAYAKUMAR, ASGI**|
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).14271/2018, WP(C).16318/2018, WP(C).18182/2018, WP(C).26432/2018, WP(C).26474/2018, WP(C).27450/2018, WP(C).27779/2018, WP(C).27074/2018, WP(C).27449/2018, WP(C).27852/2018, WP(C).29505/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
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**WP(C).No.27450 of 2018 & CONN. CASES**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
## **THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941**
## **WP(C).No.26432 of 2018**
## **PETITIONER:**
**LAKSHMI MEDICALS & PHARMACEUTICALS W&C HOSPITAL ROAD, THYCAUD, THIRUVANANTHAPRUAM-695014, REPRESENTED BY ITS MANAGING PARTNER, JOYEE P. GEORGE.**
**BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA**
## **RESPONDENTS:**
- **1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, 3RD CIRCLE, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002**
- **2 COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT,TAX TOWERS, THIRUVANANTHAPURAM 695001**
- **3 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY,SECRETARIAT, THIRUVANANTHAPURAM 695001**
- **4 SECRETARY COMMERCIAL TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM 695001.**
- **5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF**
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## **WP(C).No.27450 of 2018 & CONN. CASES**
**INDIA, NORTH BLOCK NEW DELHI-110001**
**SPL. GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES SRI. P.VIJAYAKUMAR, ASGI**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).14271/2018, WP(C).16318/2018, WP(C).18182/2018, WP(C).18185/2018, WP(C).26474/2018, WP(C).27450/2018, WP(C).27779/2018, WP(C).27074/2018, WP(C).27449/2018, WP(C).27852/2018, WP(C).29505/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
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**WP(C).No.27450 of 2018 & CONN. CASES**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
## **THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941**
## **WP(C).No.26474 of 2018**
## **PETITIONER:**
**M/S.CHATHAMKULAM SAW MILLS 6/6, KONGAD, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER C.R BHAVADAS.**
**BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY**
## **RESPONDENTS:**
|**1**|**THE STATE TAX OFFICER**|
|---|---|
||**STATE GOODS AND SERVICE TAX DEPARTMENT,**|
||**FIRST CIRCLE, PALAKKAD DISTRICT - 678 001.**|
|**2**|**THE COMMISSIONER OF STATE TAXES**|
||**TAX TOWER, KILLIPALAM, KARAMANA P.O,**|
||**THIRUVANANTHAPURAM - 695 002.**|
|**3**|**SECRETARY**|
||**TAXES DEPARTMENT, GOVERNMENT OF KERALA,**|
||**SECRETARIAT, THIRUVANANTHAPURAM - 695 001.**|
|**4**|**CENTRAL BOARD OF EXCISE AND CUTOMSS**|
||**DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,**|
||**GOVERNMENT OF INDIA, NEW DELHI - 110 001.**|
||**SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF**|
||**EXCISE AND CUSTOMS**|
||**SPL. GP C.E UNNIKRISHNAN**|
||**GP DR. THUSHARA JAMES**|
||**SRI. P.VIJAYAKUMAR, ASGI**|
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## **WP(C).No.27450 of 2018 & CONN. CASES**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).14271/2018, WP(C).16318/2018, WP(C).18182/2018, WP(C).18185/2018, WP(C).26432/2018, WP(C).27450/2018, WP(C).27779/2018, WP(C).27074/2018, WP(C).27449/2018, WP(C).27852/2018, WP(C).29505/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
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## **WP(C).No.27450 of 2018 & CONN. CASES**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
## **THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941 WP(C).No.27074 of 2018**
## **PETITIONER:**
**M/S.JANATHA HOME DECOR VADANAPPALLY, PIN - 680 614, THRISSUR DISTRICT, REPRESENTED BY ITS PROPRIETOR M.P.JOHN. BY ADV. SRI.K.S.HARIHARAN NAIR : 1 STATE TAX OFFICER DEPARTMENT OF GST,CHAVAKKAD, THRISSUR DISTRICT, PIN - 680 506. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY GOVERNMENT,TAXES DEPARTMENT,GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, ROOM NO.46,NORTH BLOCK, NEW DELHI - 110 001.**
## **RESPONDENTS:**
**SPL. GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES SRI. P.VIJAYAKUMAR, ASGI**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).14271/2018, WP(C).16318/2018, WP(C).18182/2018, WP(C).18185/2018, WP(C).26432/2018, WP(C).26474/2018, WP(C).27450/2018, WP(C).27779/2018, WP(C).27449/2018, WP(C).27852/2018, WP(C).29505/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
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## **WP(C).No.27450 of 2018 & CONN. CASES**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
## **THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941**
**WP(C).No.27449 of 2018**
## **PETITIONER:**
**KOTTARAM ANAND AGENCIES PADMA BUILDING, MAIN ROAD, KALPETTA-673 131 REPRESENTED BY G.VENUGOPAL MANAGING DIRECTOR, KOTTARAM ANAND AGENCIES BY ADV. SRI.K.M.CHERIAN**
## **RESPONDENTS:**
|**1**|**THE ASST.COMMISSIONER**|
|---|---|
||**DEPARTMENT OF STATE GOODS AND SERVICES TAX,**|
||**WAYANAD, KALPETTA,- 673 121**|
|**2**|**THE ASSISTANT COMMISSIONER(RR)**|
||**DEPARTMENT OF STATE GOODS AND SERVICE TAX,**|
||**WAYANAD, KALPETTA-673 121**|
|**3**|**THE COMMISSIONER,**|
||**DEPARTMENT OF STATE GOODS AND SERVICES TAX,**|
||**THIRUVANANTHAPURAM-695 001**|
|**4**|**THE STATE OF KERALA,**|
||**REPRESENTED BY THE SECRETARY, DEPARTMENT OF**|
||**TAXES, SECRETARIAT,THIRUVANANTHAPURAM-695 001**|
|**5**|**CENTRAL BOARD OF EXCISE AND CUSTOMS,**|
||**DEPARTMENT OF REVENUE,MINISTRY OF**|
||**FINANCE,GOVERNMENT OF INDIA,**|
||**NEW DELHI-110 001**|
||**BY ADV. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF**|
||**EXCISE AND CUSTOMS**|
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## **WP(C).No.27450 of 2018 & CONN. CASES**
**SPL. GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES SRI. P.VIJAYAKUMAR, ASGI**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).14271/2018, WP(C).16318/2018, WP(C).18182/2018, WP(C).18185/2018, WP(C).26432/2018, WP(C).26474/2018, WP(C).27450/2018, WP(C).27779/2018, WP(C).27074/2018, WP(C).27852/2018, WP(C).29505/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
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## **WP(C).No.27450 of 2018 & CONN. CASES**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
## **THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941**
## **WP(C).No.27779 of 2018**
**PETITIONER: CHOICE POLYMERS PANCODE POST, VADAVUKODE, ERNAKULAM DISTRICT, PIN- 682310, REPRESENTED BY ITS MANAGING PARTNER SRI. M.P.SUNNY.**
|||**BY ADV. SRI.K.S.HARIHARAN NAIR**|
|---|---|---|
|**RESPONDENTS**<br>**:**|||
|**1**||**THE INTELLIGENCE OFFICER**|
|||**SQUAD NO-II, DEPARTMENT OF COMMERCIAL TAXES,**|
|||**MATTANCHERY AT KARUKUTY, ERNAKULAM DISTRICT-**|
|||**683576**|
|**2**||**THE STATE OF KERALA**|
|||**REPRESENTED BY THE PRINCIPAL SECRETARY**|
|||**GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT**|
|||**SECRETARIAT, THIRUVANANTHAPURAM-695 001**|
|**3**||**UNION OF INDIA**|
|||**REPRESENTED BY ITS SECRETARY, DEPARTMENT OF**|
|||**REVENUE, MINISTRY OF FINANCE, ROOM NO. 46,**|
|||**NORTH BLOCK, NEW DELHI-110001**|
|**4**||**THE STATE TAX OFFICER**|
|||**DEPARTMENT OF GOODS AND SERVICES TAX,**|
|||**2ND CIRCLE, PERUMBAVUR-683542**|
|||**SPL. GP C.E UNNIKRISHNAN**|
|||**GP DR. THUSHARA JAMES**|
|||**SRI. P.VIJAYAKUMAR, ASGI**|
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).14271/2018, WP(C).16318/2018, WP(C).18182/2018, WP(C).18185/2018, WP(C).26432/2018, WP(C).26474/2018, WP(C).27450/2018, WP(C).27074/2018, WP(C).27449/2018, WP(C).27852/2018, WP(C).29505/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
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## **WP(C).No.27450 of 2018 & CONN. CASES**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
## **THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941**
## **WP(C).No.27852 of 2018**
## **PETITIONER:**
**AVP AGENCIES MEENANGADI, WAYANAD-673591, REPRESENTED BY AJITHA H.B., PROPRIETOR, AVP AGENCIES**
**BY ADVS. SRI.K.M.CHERIAN SRI.P.M.GIRIJAVALLABHAN SRI.R.RAMAKRISHNAN POTTY**
## **RESPONDENTS:**
|**1**|**THE STATE TAX OFFICER**|
|---|---|
||**DEPARTMENT OF STATE GOODS AND SERVICES TAX,**|
||**MAIN ROAD, KALPETTA-673121**|
|**2**|**THE COMMISSIONER,**|
||**DEPARTMENT OF STATE GOODS AND SERVICES TAX,**|
||**THIRUVANANTHAPURAM-695 002**|
|**3**|**THE STATE OF KERALA,**|
||**REPRESENTED BY THE SECETARY,**|
||**DEPARTMENT OF TAXES,SECRETARIAT,**|
||**THIRUVANANTHAPURAM-695 001**|
|**4**|**CENTRAL BOARD OF EXCISE AND CUSTOMES,**|
||**DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,**|
||**GOVERNMENT OF INDIA,NEW DELHI-110 001**|
||**BY ADVS.**|
||**SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE**|
||**AMP CUSTOMS**|
||**SPL. GP C.E UNNIKRISHNAN**|
||**GP DR. THUSHARA JAMES**|
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).14271/2018, WP(C).16318/2018,**
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## **WP(C).No.27450 of 2018 & CONN. CASES**
**WP(C).18182/2018, WP(C).18185/2018, WP(C).26432/2018, WP(C).26474/2018, WP(C).27450/2018, WP(C).27779/2018, WP(C).27074/2018, WP(C).27449/2018, WP(C).29505/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
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## **WP(C).No.27450 of 2018 & CONN. CASES**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941 WP(C).No.29505 of 2018**
**PETITIONER:**
**SUJIKUMAR A, PROPRIETOR, M/S EXCEL COMMUNICATION SYSTEMS, MASJID ROAD, ALUVA, ERNAKULAM DISTRICT**
**BY ADV. BOBBY JOHN**
## **RESPONDENT/S:**
- **1 THE STATE COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT, KERALA TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM - PIN 695 002**
- **2 THE COMMERCIAL TAX OFFICER, ALUVA, COMMERCIAL TAXES DEPARTMENT, (NOW STATE GOODS AND SERVICE TAX DEPARTMENT),ALUVA, ERNAKULAM DISTRICT, PIN-683 101.**
- **3 THE DEPUTY COMMISSIONER,(APPELAS), COMMERCIAL TAXES DEPARTMENT, ERNAKULAM (NOW STATE GOODS AND SERVICES TAX DEPARTMENT), ERNAKULAM, PIN-682 013.**
- **4 THE DEPUTY TAHSILDAR, ALUVA, PIN-683 101**
- **5 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001**
- **6 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,**
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## **WP(C).No.27450 of 2018 & CONN. CASES**
**FINANCE DEPARTMENT (REVENUE, CENTRAL SECRETARIAT, NEW DELHI-110 001**
**BY ADV. SRI.M.A.VINOD, CGC SPL GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES SRI. P.VIJAYAKUMAR, ASGI**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).14271/2018, WP(C).16318/2018, WP(C).18182/2018, WP(C).18185/2018, WP(C).26432/2018, WP(C).26474/2018, WP(C).27450/2018, WP(C).27779/2018, WP(C).27074/2018, WP(C).27449/2018, WP(C).27852/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
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## **WP(C).No.27450 of 2018 & CONN. CASES**
## **JUDGMENT**
**[ WP(C) 27450/2018 ,WP(C).14271/2018 ,WP(C).16318/2018 ,WP(C).18182/2018 ,WP(C).18185/2018 ,WP(C).26432/2018 ,WP(C).26474/2018 ,WP(C).27074/2018 ,WP(C).27449/2018 ,WP(C).27779/2018 ,WP(C).27852/2018 ,WP(C).29505/2018 ]**
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
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## **WP(C).No.27450 of 2018 & CONN. CASES**
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**
JS
1 Judgement dated 11.1.2019 in WPC No.11335 of 2018 & conn.cases
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**WP(C).No.27450 of 2018 & CONN. CASES**
## **APPENDIX OF WP(C) 27450/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1**
**COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 8.8.2018.**
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**WP(C).No.27450 of 2018 & CONN. CASES**
## **APPENDIX OF WP(C) 14271/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 TRUE COPY OF THE NOTICE U/S 25(1) OF THE KVAT ACT DATED 03-04-2018 FOR THE YEAR 2011-12.**
**EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 1912-2016 IN WP(C) 40281/2016**
**EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER DATED 0404-2018 IN WP(C) 11335/2018 EXHIBIT P4 TRUE COPY OF THE INTERIM ORDER DATED 1204-2018 IN WP(C)13138/2018**
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## **WP(C).No.27450 of 2018 & CONN. CASES**
## **APPENDIX OF WP(C) 16318/2018**
## **PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1**
**TRUE COPY OF ANNUAL RETURN DATED 29.07.2016 SUBMITTED FOR THE YEAR 201516 BEFORE 1ST RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX, IN ACCORDANCE WITH LAW.**
**EXHIBIT P2**
**TRUE COPY OF AUDIT STATEMENT U/S. 42 OF KVAT ACT IN FORM NO.13A FOR 2015-16 SUBMITTED BEFORE 1ST RESPONDENT.**
- **EXHIBIT P3 TRUE COPY OF NOTICE DATED 15.02.2018 ISSUED TO PETITIONER, BY 1ST RESPONDENT U/S. 25(1) OF THE KVAT ACT 2003, PROPOSING TO COMPLETE BEST JUDGMENT FOR 2015-16, AFTER MAKING ADDITIONS TO CONCEDED TURNOVER.**
- **EXHIBIT P4 TRUE COPY OF REPLY DATED 26.03.2018 SUBMITTED BEFORE 1ST RESPONDENT AGAINST EXT P3 NOTICE, IN OBJECTING TO THE PROPOSAL.**
- **EXHIBIT P5 TRUE COPY OF ORDER DATED 31.03.2018 COMPLETED U/S. 25(1) OF KVAT ACT 2003, BY 1ST RESPONDENT FOR THE YEAR 201516,WHICH IS PASSED WITHOUT PROPER AUTHORITY.**
- **EXHIBIT P6 TRUE COPY OF INTERIM ORDER DATED 11.05.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION(C) NO. 15601 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE, AS ON THE DATE OF COMPLETION OF PROCEEDINGS UNDER KVAT ACT 2003.**
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## **WP(C).No.27450 of 2018 & CONN. CASES**
## **APPENDIX OF WP(C) 18182/2018**
## **PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 201213**
**EXHIBIT P1(A) COPY OF ANNUAL RETURN FOR THE YEAR 201314**
**EXHIBIT P1(B) COPY OF ANNUAL RETURN FOR THE YEAR 201415**
**EXHIBIT P1(C) COPY OF ANNUAL RETURN FOR THE YEAR 201516**
**EXHIBIT P1(D) COPY OF ANNUAL RETURN FOR THE YEAR 201617**
**EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 20-5-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2012-13**
**EXHIBIT P2(A) COPY OF ASSESSMENT ORDER DATED 20-5-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14**
**EXHIBIT P2(B) COPY OF ASSESSMENT ORDER DATED 20-5-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15**
**EXHIBIT P2(C) COPY OF ASSESSMENT ORDER DATED 20-5-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16**
**EXHIBIT P3 COPY OF NOTICE DATED 24-5-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2016-17**
**EXHIBIT P4 COPY OF INTERIM ORDER DATED 13-4-2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO. 13552 OF 2018**
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## **WP(C).No.27450 of 2018 & CONN. CASES**
## **APPENDIX OF WP(C) 18185/2018**
## **PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 201213**
**EXHIBIT P1A**
**COPY OF ANNUAL RETURN FOR THE YEAR 201314.**
**EXHIBIT P2**
- **COPY OF NOTICE DATED 22-03-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 201213.**
- **EXHIBIT P2A COPY OF NOITCE DATED 22.03.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 201314.**
**EXHIBIT P3 COPY OF REPLY DATED 20.04.2018 FILED BY THE PETITIONER.**
- **EXHIBIT P3A COPY OF REPLY DATED 20.04.2018 FILED BY THE PETITIONER.**
- **EXHIBIT P4 COPY OF ASSESSMENT ORDER DATED 28.04.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13.**
- **EXHIBIT P4A COPY OF ASSESSMENT ORDER DATED 28-042018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14.**
**EXHIBIT P5 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WPC NO. 13552 OF 2018.**
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## **WP(C).No.27450 of 2018 & CONN. CASES**
## **APPENDIX OF WP(C) 26432/2018**
## **PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1:**
**TRUE COPY OF PRE-ASSESSMENT NOTICE NO.B2/32010824474/16-17 DATED 24.07.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 201617**
**EXHIBIT P2: A TRUE COPY OF THE ADJOURNMENT REQUEST MADE BY THE PETITIONER SUBMITTED ON 31.7.2018**
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**WP(C).No.27450 of 2018 & CONN. CASES**
## **APPENDIX OF WP(C) 26474/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1**
**TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 22/06/2018.**
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## **WP(C).No.27450 of 2018 & CONN. CASES**
## **APPENDIX OF WP(C) 27074/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 COPY OF ANNUAL RETURN DATED 6/6/2017 FILED BY THE PETITIONER FOR THE YEAR 2016-17.**
**EXHIBIT P2 COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 20/7/2018.**
**EXHIBIT P3**
**COPY OF INTERIM ORDER DATED 13/04/2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.13552 OF 2018.**
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## **WP(C).No.27450 of 2018 & CONN. CASES**
## **APPENDIX OF WP(C) 27449/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32140482704/2011-12 DATED 26.3.2018**
**EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32140482704/2012-13 DATED 31.3.2018**
**EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER NO 32140482704/2014-15 DATED 31.3.2018**
**EXHIBIT P4 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO 91/2018-19(AC RR WYD) DATED 27.7.2018 AND ENGLISH TRANSLATION**
**EXHIBIT P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO 92/2018-19(AC RR WYD)DATED 27.7.2018 AND ENGLISH TRANSLATION.**
**EXHIBIT P6 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO 93/2018-19(AC RR WYD) DATED 27.7.2018 AND ENGLISH TRANSLATION.**
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## **WP(C).No.27450 of 2018 & CONN. CASES**
## **APPENDIX OF WP(C) 27779/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 COPY OF THE KVAT REGISTRATION CERTIFICATE ISSUED BY THE 4TH RESPONDENT DATED 22.01.2014.**
**EXHIBIT P2 COPY OF THE NOTICE DATED 21.07.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15.**
**EXHIBIT P2 A COPY OF THE NOTICE DATED 21.07.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16**
**EXHIBIT P2 B COPY OF THE NOTICE DATED 21.07.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17.**
**EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO. 13552 OF 2018.**
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**WP(C).No.27450 of 2018 & CONN. CASES**
## **APPENDIX OF WP(C) 27852/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1**
**TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32140419412/2014-15 DATED 12.7.2018**
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## **WP(C).No.27450 of 2018 & CONN. CASES**
## **APPENDIX OF WP(C) 29505/2018**
## **PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1**
**TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-12 DATED 14.08.2017 PASSED BY THE THIRD RESPONDENT**
**EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 14.08.2017 PASSED BY THE THIRD RESPONDENT**
- **EXHIBIT P1 B TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2013-14 DATED 14.08.2017 PASSED BY THE THIRD RESPONDENT**
**EXHIBIT P2 TRUE COPY OF THE FIRST APPEAL FOR THE YEAR 2011-12 DATED 30.06.2018 FILED BY THE PETITIONER BEFORE THE THIRD RESPONDENT.**
- **EXHIBIT P2 A TRUE COPY OF THE FIRST APPEAL FOR THE YEAR 2012-13 DATED 30.06.2018 FILED BY THE PETITIONER BEFORE THE THIRD RESPONDENT.**
- **EXHIBIT P2 B TRUE COPY OF THE FIRST APPEAL FOR THE YEAR 2013-14 DATED 30.06.2018 FILED BY THE PETITIONER BEFORE THE THIRD RESPONDENT.**
- **EXHIBIT P3 TRUE COPY OF THE STAY APPLICATION FOR THE YEAR 2011-12 DATED 30.06.2018 FILED BY THE PETITIONER BEFORE THE FOURTH RESPONDENT.**
- **EXHIBIT P3 A TRUE COPY OF THE STAY APPLICATION FOR THE YEAR 2012-13 DATED 30.06.2018 FILED BY THE PETITIONER BEFORE THE FOURTH RESPONDENT.**
- **EXHIBIT P3 B TRUE COPY OF THE STAY APPLICATION FOR THE YEAR 2013-14 DATED 30.06.2018 FILED BY THE PETITIONER BEFORE THE FOURTH RESPONDENT.**
**EXHIBIT P4 TRUE COPY OF THE SAID NOTICE DATED 27.07.2018, ISSUED BY THE FOURTH**
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## **WP(C).No.27450 of 2018 & CONN. CASES**
|||**RESPONDENT TO THE PETITIONER, UNDER**|
|---|---|---|
|||**SECTION 7 OF THE KERALA REVENUE RECOVERY**|
|||**ACT, FOR THE YEAR 2011-12.**|
|**EXHIBIT P4**|**A**|**TRUE COPY OF THE SAID NOTICE DATED**|
|||**27.07.2018, ISSUED BY THE FOURTH**|
|||**RESPONDENT TO THE PETITIONER, UNDER**|
|||**SECTION 7 OF THE KERALA REVENUE RECOVERY**|
|||**ACT, FOR THE YEAR 2012-13.**|
|**EXHIBIT P4**|**B**|**TRUE COPY OF THE SAID NOTICE DATED**|
|||**27.07.2018, ISSUED BY THE FOURTH**|
|||**RESPONDENT TO THE PETITIONER, UNDER**|
|||**SECTION 7 OF THE KERALA REVENUE RECOVERY**|
|||**ACT, FOR THE YEAR 2013-14.**|
|**EXHIBIT P5**||**TRUE COPY OF THE SAID NOTICE DATED**|
|||**27.07.2018 ISSUED BY THE FOURTH**|
|||**RESPONDENT TO THE PETITIONER, UNDER**|
|||**SECTION 34 OF THE KERALA REVENUE**|
|||**RECOVERY ACT, FOR THE YEAR 2012-13.**|
|**EXHIBIT P5**|**A**|**TRUE COPY OF THE SAID NOTICE DATED**|
|||**27.07.2018 ISSUED BY THE FOURTH**|
|||**RESPONDENT TO THE PETITIONER, UNDER**|
|||**SECTION 34 OF THE KERALA REVENUE**|
|||**RECOVERY ACT, FOR THE YEAR 2012-13.**|
|**EXHIBIT P5**|**B**|**TRUE COPY OF THE SAID NOTICE DATED**|
|||**27.07.2018 ISSUED BY THE FOURTH**|
|||**RESPONDENT TO THE PETITIONER, UNDER**|
|||**SECTION 34 OF THE KERALA REVENUE**|
|||**RECOVERY ACT, FOR THE YEAR 2013-14.**|
|**EXHIBIT P6**||**TRUE COPY OF THE INTERIM ORDER DATED**|
|||**04.04.2018, PASSED BY THIS HON'BLE COURT**|
|||**IN WP(C)NO.11335 OF 2018.**|
|**EXHIBIT P6**|**A**|**TRUE COPY OF THE INTERIM ORDER DATED**|
|||**12.07.2018, PASSED BY THIS HON'BLE COURT**|
|||**IN WP.(C)NO.23363 OF 2018.**|