High Court of KeralaSingle JudgeWrit petitions dismissed; relief denied; remedi...
WP(C).39020 of 2018 & CONNECTED CASES (High Court of Kerala at Ernakulam)
Case / Petition Number:WP(C).39020 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 not granted relief from the tax demands in these writ petitions and are invited to pursue appellate/revisional remedies, with possible condonation of delay where appropriate.
- Final Disposition
- Writ petitions dismissed; relief denied; remedies available via statutory appeals/revisions with potential condonation of delay as appropriate.
Parties to the Case
Appellants / Petitioners
- P.V. Shaji
- M/S Chowdhary Rubber and Chemical Pvt. Ltd.
- G. Amminiamma
- K.V. Manikandan
- Ajesh Kumar V
- Ranjith R.
- Vasanthakumary A.K
- M/S UKKEN TIMBERS
- M.K. Mohanan
- V A Ittoop
- N.K Abdul Khader
- Rayams Trading
- Ibrahim Kutty Haji M
- Malabar Spices
- Abi S.
- Babu P.M.
- Sunshine Clean and Care
- Sree Bhagavathy Industries
- M/S Cement Land TC 9(503)/6 Mourian Plaza
- Apollo Gold Pvt Ltd
- M/S. Cement Land TC 9(503)/6 Mourian Plaza (repeated)
Respondents
- State Tax Officer-1 (WC), State Goods and Services Tax Department, Pathanamthitta
- Commissioner, State Goods and Service Tax Department, Thiruvananthapuram
- Secretary, Taxes Department, Government of Kerala
- Central Board of Excise and Customs, Department of Revenue, Ministry of Finance, Government of India
- Union of India represented by its Secretary, Department of Revenue, Ministry of Finance, New Delhi
Legal Representation & Advocates
Counsels for Petitioners
- • Harisankar V. Menon
- • Meera V. Menon
- • P.S. Soman Pulladan
- • T. Radhamony
- • Jacob Sebastian
- • Anu Jacob
- • K.V. Winston
- • N. Muraleedharan Nair
- • K. Hymavathy
- • S.A. Anil Kumar
- • Sojan Mathew
- • K.J. Valsala Kumari
- • V.C. Charly
- • Bobby John Pulickaparambil
- • S. C. Subhash
- • Nuriya S
- • Aji V. Dev
- • Alan Priyadarshi Dev
- • Santhosh P. Abraham
- • S. Devi
- • K.M. Cherian
- • R. Ramakrishnan Potty
- • N. Jayakumar
- • P.J. Anil Kumar
- • Soikan
- • S. Anoop Kumar
Counsels for Respondents
- • C. E. Unnikrishnan
- • Dr. Thushara James
- • Sreelal N. Warrier
- • P. Vijayakumar
- • P. Vijaya Kumar
- • M. Rajendra Kumar
- • R. Harishankar
Case Synopsis & Summary
This batch of writ petitions, heard together, challenges GST/VAT tax demands and assessments under the Kerala GST and KVAT regimes, including the KSGST Act's Section 174 and the KVAT Act's Section 25(1). Petitioners contend ultra vires challenges to Section 174 and limitations/bar of recovery under Section 25(1). The court, after hearing the petitions and with consent of counsel, invokes the ratio of this Court in W.P.(C) No.11335 of 2018 (dated 11.01.2019) and dismisses the petitions, directing that petitioners may pursue the statutory remedies of appeal or revision, with condonation of delay as appropriate so as not to foreclose those remedies. In the course, the court notes references to M/s Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)-1 and other connected decisions, and emphasizes that the outcome should not impair the available appellate channels. The judgment underscores that the petitioners cannot simply sidestep the statutory remedy by filing writs where the grounds are primarily challenges to the validity of tax demands or the timeliness of those demands, and that the appropriate recourse is an appellate/revisional process with timely action and, if necessary, condonation.”
Provisions of Law Cited
KSGST Act, Section 174KVAT Act, Section 25(1)CST Act, Section 9(2)
Legal Doctrines & Maxims
- Ultra vires (of legislative power)
Submissions & Arguments
Contentions of Appellants / Petitioners
The petitioners challenge the validity of Section 174 of the Kerala State Goods and Services Tax Act (KSGST Act) on the ground that it is ultra vires the State's legislative power. They further contend that to the extent demands/penalties arise under the KVAT Act, those actions are time-barred under Section 25(1) of the KVAT Act, rendering them unsustainable. They urge the Court to quash the assessments and penalties and to prohibit coercive collection. They rely on the premise that a writ petition should be a remedy of last resort, not a substitute for statutory appellate and revisional remedies, especially where delay has occurred. They also refer to earlier decisions and argue that the ratio in those decisions should guide the course of action in their cases.
Contentions of Respondents
The respondents maintain that the KGST/KVAT regime, including Section 174, is valid under the State's taxation powers, and the petitioners must pursue statutory remedies with appropriate condonation of delay if any. They emphasize that the court has consistently refused to entertain challenges to tax demands on ultra vires grounds when an adequate appellate remedy exists, and that the petitioners cannot circumvent statutory procedures by writ. They stress the importance of timely and lawful recovery processes and defend the judgments/assessments as properly issued under the relevant statutes. They also note that the ratio of a prior decision (W.P.(C) No.11335/2018) should guide the disposition in these connected cases, and caution against diluting the effectiveness of tax administration.”},
Cited Precedents (2)
| Case Name | Citation | Treatment | Explanation |
|---|---|---|---|
| M/s Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)-1 | — | Mentioned Only | Cited in the Appendix as a precedent, but the judgment does not indicate it was applied as a controlling authority in the instant case. |
| W.P.(C) No. 11335 of 2018 | WP(C) No. 11335 of 2018 | Positive | Judgment dated 11.01.2019 in W.P.(C) No.11335 of 2018 is relied upon and followed to dismiss the current batch of writ petitions. |
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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.39020 of 2018**
## **PETITIONER:**
**P.V.SHAJI AGED 52 YEARS**
**S/O. VARGHESE, PROPRIETOR, M/S. MEMANA BUILDERS, PULLAD P.O., THIRUVALLA.**
**BY ADVS.**
**SRI.HARISANKAR V. MENON SMT.MEERA V.MENON**
## **RESPONDENTS:**
- **1 THE STATE TAX OFFICER-1 (WC) STATE GOODS AND SERVICES TAX DEPARTMENT, PATHANAMTHITTA-689645.**
- **2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 002.**
- **3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, 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).3/2019, WP(C).18/2019, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).13820/2018, WP(C).14016/2018, WP(C).15820/2018, WP(C).16014/2018, WP(C).22612/2018, WP(C).23132/2018, WP(C).23133/2018, WP(C).25814/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).41011/2018, WP(C).41012/2018, WP(C).42016/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.39020 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.3 of 2019**
## **PETITIONER:**
**M/S.CHOWDHARY RUBBER AND CHEMICAL PVT. LTD., CP XI, 647C, COCHIN BANK, ASOKAPURAM P.O., ALUVA, REPRESENTED BY SHACE THOMAS, AUTHORIZED SIGNATORY. BY ADVS. SRI.P.S.SOMAN PULLADAN SMT.T.RADHAMONY**
## **RESPONDENTS:**
|**1**|**ASSISTANT COMMISSIONER,**|
|---|---|
||**SPECIAL CIRCLE-1, STATE GOODS AND SERVICE TAX**|
||**DEPARTMENT, MATTANCHERRY AT ALUVA 683101.**|
|**2**|**THE COMMISSIONER,**|
||**STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER,**|
||**KARAMANA P.O., THIRUVANANTHAPURAM-695002.**|
|**3**|**THE SECRETARY,**|
||**TAXES DEPARTMENT, GOVERNMENT OF KERALA,**|
||**SECRETARIAT, THIRUVANANTHAPRUAM-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).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.39020 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.18 of 2019**
**PETITIONER:**
**G.AMMINIAMMA, PROPRITRIX, M/S. MYDHILI AGRICO, PANAMPALLY, PERINGALA, MAVELIKKARA, ALAPPUZHA DISTRICT-690101.**
**BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY**
## **RESPONDENTS:**
**1 STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT, MAVELIKKARA, ALAPPUZHA DISTRICT-690101.**
**2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA.P.O., 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).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.39020 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.132 of 2019**
## **PETITIONER:**
**K.V.MANIKANDAN AGED 54 YEARS S/O.VELAYUDHAN EZHUTHASSAN, PROPRIETOR, ANJALI HOME APPLIANCES, MAIN ROAD, NENMARA, PALAKKAD.**
**BY ADVS. SRI.JACOB SEBASTIAN SMT.ANU JACOB SRI.K.V.WINSTON**
## **RESPONDENTS:**
**1 STATE OF KERALA AND BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, TRIVANDRUM-695001.**
**2 THE STATE TAX OFFICER, STATE GST DEPARTMENT, CHITTUR, PALAKKAD DISTRICT, PIN-678101.**
**3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-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**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.39020 of 2018 &
CONNECTED 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.148 of 2019**
**PETITIONER:**
**AJESH KUMAR.V PROPRIETOR, KOCHUKUDIYIL AGENCIES, N.H. BYE PASS ROAD, VATAKARA.**
**BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT. K. HYMAVATHY**
## **RESPONDENTS:**
**1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, VATAKARA-673 101.**
- **2 THE ASSISTANT COMMISSIONER**
**STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE-673 001.**
- **3 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002.**
- **4 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001.**
- **5 THE BRANCH MANAGER THE CATHOLIC SYRIAN BANK LTD., ZAM ZAM BUILDING, N.H. BYE PASS ROAD, VADAKARA-673 101, KOZHIKODE DISTRICT.**
- **BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI.R.S.KALKURA, STANDING COUNSEL ADV.SRI.PETER THARAKAN**
WP(C).No.39020 of 2018 & CONNECTED CASES 6
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.39020 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.150 of 2019**
## **PETITIONER:**
**M/S. UKKEN TIMBERS**
**AREEKAL JUNCTION, KARUKUTTY P.O., ANGAMALY, PIN-683 576, ERNAKULAM, REPRESENTED BY ITS PROPRIETOR MR. MARTIN U.V. BY ADVS. SRI.SOJAN MATHEW SMT.K.J.VALSALA KUMARI SRI.V.C.CHARLY**
## **RESPONDENTS:**
**1 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001.**
**2 THE ASSISTANT COMMISSIONER-II SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY AT ALUVA, PIN-683 501. 3 THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, MATTANCHERRY, COCHIN, PIN-682 002. 4 UNION OF INDIA, REPRESENTED BY THE 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).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.39020 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.738 of 2019**
## **PETITIONER:**
**RANJITH.R. M/S.CHENDUR ASSOCIATES, XIV/877(1), BEHIND GK TOWER, KALMANDAPAM, PALAKKAD.**
**BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY**
## **RESPONDENTS:**
**1 THE STATE TAX OFFICER STATE GOODS SERVICE TAX DEPARTMENT, SECOND CIRCLE, PALAKKAD - 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.**
**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).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.39020 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.745 of 2019**
## **PETITIONER:**
**VASANTHAKUMARY.A.K AGED 54 YEARS**
**PROPRIETRESS A & V TIMBERS, KILIVAYAL, ADOOR, CHANDU NIVAS, KADAMPANADU NORTH P.O., KADAMPANADU, PATHANAMTHITTA, PIN-691552.**
**BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768)**
## **RESPONDENTS:**
**1 STATE TAX OFFICER (WC) STATE GOODS AND SERVICES TAX DEPARTMENT, ADOOR, PATHANAMTHITTA DISTRICT,PIN-691523.**
**2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002.**
**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).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.39020 of 2018 &
CONNECTED 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.13820 of 2018**
## **PETITIONER:**
**M/S.APOLLO GOLD PVT.LTD. TIRUR, MALAPPURAM, REPRESENTED BY,SADARUDDIN R., DIRECTOR. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON**
## **RESPONDENTS:**
**1 THE ASST.COMMISSIONER COMMERCIAL TAXES SPECIAL CIRCLE, MALAPPURAM-676505. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 3 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY TO 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).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.39020 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.14016 of 2018**
## **PETITIONER:**
**V A ITTOOP M/S.V.K.ANTONY & SONS, KATTOOR, VIA, IRINJALAKUDA, THRISSUR DISTRICT.**
**BY ADVS.**
**SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON**
## **RESPONDENTS:**
- **1 THE STATE TAX OFFICER(IB)-1 INVESTIGATION BRANCH,STATE GOODS AND SERVICE TAX DEPARTMENT,IRINJALAKUDA 683 121.**
**2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110 001.**
**BY 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).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.39020 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.15820 of 2018**
## **PETITIONER:**
## **E. MUHAMMED KUTTY**
**AGED 68 YEARS, S/O. E. MOHAMMED HAJI,RESIDING AT EDAPPAYIL HOUSE, NADUVATTOM,VIA THIRUVENGAPPURA, PATTAMBI,PALAKKAD DISTRICT-679308,(PROPRIETOR, EDAPPAYIL HARDWARES, 5/1020, KOPPAM)**
**BY ADV. SRI.K.SHAJ : 1 THE SECRETARY, TAXES GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695001. 2 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. 4 THE STATE TAX OFFICER STATE TAX OFFICE, SGST DEPARTMENT,KERALA, PATTAMBI, PALAKKAD DISTRICT-679303.**
## **RESPONDENTS:**
**BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI.SREELAL N. WARRIER, STANDING COUNSEL SMT.A.SREEKALA, SC, CENTRAL BOARD OF EXCISE & CUSTOMS**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.39020 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.16014 of 2018**
## **PETITIONER:**
**N.K.ABDUL KHADER M/S. P.C.K. WOODEN INDUSTRIES,THACHAKODE, ELAVAMPADAM.P.O., ALATHUR, PALAKKAD DISTRICT. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON**
## **RESPONDENTS:**
**1 THE STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, ALATHUR-678 541.**
**2 THE INSPECTING ASST. COMMISSIONER STATE GOODS & SERVICES TAX DEPARTMENT, CHITTUR-678 101**
**3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001 4 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIATE, THIRUVANANTHAPURAM-695 001 5 CENTRAL BOARD OF EXCISE & 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).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.39020 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.22612 of 2018**
## **PETITIONER:**
**RAYAMS TRADING**
**VALAPAD, THRISSUR, REPRESENTED BY ITS PROPRIETOR, SRI.R.M.SHANAVAS.**
**BY ADVS.**
**SRI.C.V.SUBHASH SMT.O.A.NURIYA SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV**
## **RESPONDENTS:**
- **1 THE STATE TAX OFFICER, CHAVAKKAD THRISSUR-680014.**
- **2 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695002.**
- **3 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY IT'S 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.**
- **BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI.SREELAL N. WARRIER, STANDING COUNSEL SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS SRI. P. VIJAYAKUMAR, ASGI**
- **SRI.M.RAJENDRA KUMAR, CGC**
WP(C).No.39020 of 2018 & CONNECTED CASES 15
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.39020 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.23132 of 2018**
## **PETITIONER:**
## **IBRAHIM KUTTY HAJI M**
**PROPRIETOR, MALIKKAN TRADERS,HILL PRODUCE DEALER, CHAPPARAPADAVA,KANNUR DISTRICT, PIN-670 581.**
**BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM)**
## **RESPONDENTS:**
**1 THE ASSISTANT COMMISSIONER OF STATE TAX SGST DEPARTMENT, SPECIAL CIRCLE,KANNUR, PIN-670 002.**
- **2 THE DEPUTY COMMISSIONER SGST DEPARTMENT, KANNUR, PIN-670 002.**
**3 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL 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).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.39020 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.23133 of 2018**
## **PETITIONER:**
## **MALABAR SPICES**
**CHENAYANNUR, KANHIRANGAD P.O.,KANNUR DISTRICT, PIN-670 142, REPRESENTED BY ITS PROPRIETOR S.P.SHABEER.**
**BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM)**
## **RESPONDENTS:**
**1 ASSISTANT COMMISSIONER OF STATE TAX, SGST DEPARTMENT, SPECIAL CIRCLE,KANNUR, PIN-670 002.**
**2 THE DEPUTY COMMISSIONER SGST DEPARTMENT, KANNUR, PIN-670 002.**
**3 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL 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).3/2019, WP(C).18/2019, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).13820/2018, WP(C).14016/2018, WP(C).15820/2018, WP(C).16014/2018, WP(C).22612/2018, WP(C).23132/2018, WP(C).25814/2018, WP(C).39018/2018, WP(C).39020/2018, WP(C).40532/2018, WP(C).41011/2018, WP(C).41012/2018, WP(C).42016/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.39020 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.25814 of 2018**
## **PETITIONER:**
**ABI S. PROPRIETOR, 'M/S KAIRALI MOTORS' CHEMMANTHOOR, PUNALUR, KOLLAM DISTRICT, PIN-691305. BY ADV. SRI.BOBBY JOHN PULICKAPARAMBIL**
## **RESPONDENTS:**
**1 THE COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANATHAPURAM-PIN:695002. 2 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMET TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM695001. 3 THE STATE TAX OFFICER, PUNALUR, STATE GOODS AND SERVICE TAX DEPARTMENT MINI CIVIL STATION, PUNALUR, KOLLAM DISTRICT, PIN:691305. 4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT FINANCE DEPARTMENT (REVENUE), CENTRAL SECRETARIAT, 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).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.39020 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.39018 of 2018**
## **PETITIONER:**
**M.K.MOHANAN, AGED 60 YEARS S/O. KUTTAN, MODENPLACKAL HOUSE, ELINJIPRA, NAYARANGADI P.O, KODASSERY, MUKUNDAPURAM, THRISSUR DISTRICT.**
**BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON**
## **RESPONDENTS:**
**1 THE STATE TAX OFFICER - II, STATE GOODS AND SERVICES TAX DEPARTMENT, CHALAKUDY-680 307 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 002 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, 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).13820/2018, WP(C).39020/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.39020 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.40532 of 2018**
## **PETITIONER:**
**M/S. CEMENT LAND TC 9(503)/6 MOURIAN PLAZA, KARIAVATTOM, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING PARTNER P.K AYOOB.**
**BY ADVS. SRI.SANTHOSH P.ABRAHAM SMT.S.K.DEVI**
## **RESPONDENTS:**
- **1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, 1ST CIRCLE, 4TH FLOOR, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM 695 002.**
- **2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001**
- **3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, 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**
- **5 THE ASST. COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, THIRUVANANTHAPURAM 695 002.**
**BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI**
WP(C).No.39020 of 2018 & CONNECTED CASES 21
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.39020 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.41011 of 2018**
## **PETITIONER:**
**BABU P.M., PROPRIETOR OF M/S.P.M.B.AGENCIES, CHELANNUR, KOZHIKODE - 673 616.**
**BY ADVS. SRI.K.M.CHERIAN SRI.R.RAMAKRISHNAN POTTY**
## **RESPONDENTS:**
**1 THE STATE TAX OFFICER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, FOURTH CIRCLE, ERANHIPALAM, KOZHIKODE - 673 006.**
**2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM - 695 002. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001.**
**BY 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).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.39020 of 2018 &
CONNECTED CASES 23
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
## **THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941**
## **WP(C).No.41012 of 2018**
## **PETITIONER:**
|||**SUNSHINE CLEAN AND CARE**|
|---|---|---|
|||**MTI COMPLEX, KANNUR ROAD, WEST HILL, KOZHIKODE -**|
|||**673 001, REPRESENTED BY JITHESH.P., PARTNER,**|
|||**SUNSHINE CLEAN AND CARE.**|
|||**BY ADVS.**|
|||**SRI.K.M.CHERIAN**|
|||**SRI.N.JAYAKUMAR**|
|||**SRI.R.RAMAKRISHNAN POTTY**|
|**RESPONDENTS**<br>**:**|||
|**1**||**THE STATE TAX OFFICER(IB)I**|
|||**OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAXES**|
|||**(INTELLIGENCE) DEPARTMENT OF STATE GOODS AND**|
|||**SERVICES TAX, JAWAHAR NAGAR COLONY, KOZHIKODE - 673**|
|||**006.**|
|**2**||**THE COMMISSIONER**|
|||**DEPARTMENT OF STATE GOODS AND SERVICES TAX,**|
|||**THIRUVANANTHAPURAM - 695 002.**|
|**3**||**THE STATE OF KERALA**|
|||**REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES,**|
|||**SECRETARIAT, THIRUVANANTHAPURAM - 695 001.**|
|**4**||**CENTRAL BOARD OF EXCISE AND CUSTOMS**|
|||**DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,**|
|||**GOVERNMENT OF INDIA, NEW DELHI - 110 001.**|
**BY 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).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).42016/2018, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.39020 of 2018 &
CONNECTED CASES 24
## **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.42016 of 2018**
|**PETITIONER**<br>**:**|**PETITIONER**<br>**:**||
|---|---|---|
|||**M/S.SREE BHAGAVATHY INDUSTRIES**|
|||**DOOR NO. TC. 26/675, VANROSE JUNCTION,**|
|||**THIRUVANANTHAPURAM - 695001, REPRESENTED BY ITS**|
|||**MANAGING PARTNER RAJESH RAJAMANI.**|
|||**BY ADVS.**|
|---|---|---|
|||**SRI.V.DEVANANDA NARASIMHAM**|
|||**SRI.P.H.RIYAS**|
|**RESPONDENTS**<br>**:**|||
|**1**||**THE STATE TAX OFFICER**|
|||**SQUAD NO.VII, STATE GST DEPARTMENT,**|
|||**THIRUVANANTHAPURAM AT NEYYATTINKARA - 695121.**|
|**2**||**THE SECRETARY**|
|||**TAX DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT,**|
|||**THIRUVANANTHAPURAM - 695001.**|
|**3**||**THE 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**|
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).13820/2018, WP(C).39020/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).23133/2018, WP(C).23132/2018, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).3/2019, WP(C).22612/2018, WP(C).18/2019, WP(C).14016/2018, WP(C).41011/2018, WP(C).25814/2018, WP(C).16014/2018, WP(C).15820/2018, WP(C).41012/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.39020 of 2018 &
CONNECTED CASES 25
## **JUDGMENT**
**WP(C) 39020/2018, WP(C).3/2019, WP(C).18/2019, WP(C).132/2019, WP(C).148/2019, WP(C).150/2019, WP(C).738/2019, WP(C).745/2019, WP(C).13820/2018, WP(C).14016/2018, WP(C).15820/2018, WP(C).16014/2018, WP(C).22612/2018, WP(C).23132/2018, WP(C).23133/2018, WP(C).25814/2018, WP(C).39018/2018, WP(C).40532/2018, WP(C).41011/2018, WP(C).41012/2018 & WP(C).42016/2018**
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
WP(C).No.39020 of 2018 & CONNECTED CASES 26
2018. The counsel for the petitioners for the present do not invite a finding, though it is against the petitioners in view of the decisions of this Court in _**M/s.Sheen Golden Jewels (India) Pvt.Ltd. v. The State Tax Officer (IB)-1[1]**_ **.**
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.39020 of 2018 &
CONNECTED CASES 27
## **APPENDIX OF WP(C) 39020/2018**
**PETITIONER'S/S EXHIBITS: EXHIBIT P1**
**COPY OF NOTICE ISSUED BY THE IST RESPONDENT FOR THE YEAR 2014-15 DATED 17.10.2018**
WP(C).No.39020 of 2018 & CONNECTED CASES 28
## **APPENDIX OF WP(C) 3/2019**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1**
**TRUE COPY OF THE ASSESSMENT ORDER NO. 32150798469/2010-11 DATED 3/12/2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2010-11.**
**EXHIBIT P2**
**TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'ABLE COURT IN WP(C) NO. 11335/2018 DATED 4/4/2018.**
WP(C).No.39020 of 2018 & CONNECTED CASES 29
## **APPENDIX OF WP(C) 18/2019**
**PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32041053573/2015-16 DATED 19-11-2018 ISSUED BY THE 1ST RESPONDENT.**
**EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC(C)NO.11335/2018 DATED 04/04/2018.**
WP(C).No.39020 of 2018 & CONNECTED CASES 30
## **APPENDIX OF WP(C) 132/2019**
**PETITIONER'S/S EXHIBITS: EXHIBIT P1**
**A TRUE COPY OF THE NOTICE SECTION 25(1) OF THE KVAT ACT DATED DECEMBER 17, 2018 ISSUED BY THE 2ND RESPONDENT.**
WP(C).No.39020 of 2018 &
CONNECTED CASES 31
## **APPENDIX OF WP(C) 148/2019**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY IST RESPONDENT FOR THE MONTH OF MAY 2017 IN THE ASSESSMENT YEAR 2017-18 DATED 20.4.2018.**
**EXHIBIT P2 TRUE COPY OF ASSESSMENT ORDER PASSED BY IST RESPONDENT FOR THE MONTH OF JUNE 2017 IN ASSESSMENT YEAR 2017-18 DATED 20.4.2018.**
**EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY IST RESPONDENT FOR THE MONTH OF MAY 2017 IN THE ASSESSMENT YEAR 2017-18 DATED 20.4.2018.**
**EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY IST RESPONDENT FOR THE MONTH OF JUNE 2017 IN THE ASSESSMENT YEAR 2017-18 DATED 20.4.2018.**
**EXHIBIT P5 TRUE COPY OF THE LETTER DATED 11.12.2018 ISSUED BY THE 5TH RESPONDENT FREEZING THE BANK ACCOUNT.**
WP(C).No.39020 of 2018 & CONNECTED CASES 32
## **APPENDIX OF WP(C) 150/2019**
**PETITIONER'S/S EXHIBITS: EXHIBIT P1**
**EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 26.5.2018, ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE DATED 8.8.2018 ISSUED BY THE 3RD RESPONDENT.**
WP(C).No.39020 of 2018 &
CONNECTED CASES 33
## **APPENDIX OF WP(C) 738/2019**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 201213 DATED 04/12/2018. EXHIBIT P2 TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 201314 DATED 04/12/2018. EXHIBIT P3 TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 201415 DATED 04/12/2018. EXHIBIT P4 TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 201516 DATED 04/12/2018. EXHIBIT P5 TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 201617 DATED 20/12/2018.**
WP(C).No.39020 of 2018 & CONNECTED CASES 34
## **APPENDIX OF WP(C) 745/2019**
**PETITIONER'S/S EXHIBITS: EXHIBIT P1**
**TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.3203089146/2015-16 DATED 16.10.2018 ISSUED BY THE 1ST RESPONDENT.**
WP(C).No.39020 of 2018 & CONNECTED CASES 35
## **APPENDIX OF WP(C) 13820/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 04.04.2018. EXHIBIT P1(A) COPY OF ORDER ISSUED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 04.04.2018. EXHIBIT P1(B) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 04.04.2018. EXHIBIT P2 COPY OF ORDER IN W.P.(C) NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2018.**
WP(C).No.39020 of 2018 & CONNECTED CASES 36
## **APPENDIX OF WP(C) 14016/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 16/3/2018 EXHIBIT P1(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 16/3/2018 EXHIBIT P2 COPY OF ORDER IN WPC NO.11335/18 OF THIS HON'BLE COURT DATED 04/04/2018**
WP(C).No.39020 of 2018 & CONNECTED CASES 37
## **APPENDIX OF WP(C) 15820/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1**
**THE PHOTOCOPY OF THE DATED 11/01/2018 UNDER SECTIONS 25(1) OF THE KVAT ACT, 2003 FOR THE ASSESSMENT YEAR 2011-2012 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER.**
**EXHIBIT P2 THE PHOTOCOPY OF ORDER NO. 32091188354/2015-2016 DATED 23/02/2018 OF THE FOURTH RESPONDENT.**
WP(C).No.39020 of 2018 & CONNECTED CASES 38
## **APPENDIX OF WP(C) 16014/2018**
## **PETITIONER'S/S EXHIBITS:**
**EXT.P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14, DATED 24/02/2018 EXT.P2 COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT DATED 05/05/2018 EXT.P3 COPY OF ORDER IN WP(C) NO.11335/18 OF THIS HON'BLE COURT, DATED 04/04/2018**
WP(C).No.39020 of 2018 & CONNECTED CASES 39
## **APPENDIX OF WP(C) 22612/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER U/S 22(3) OF THE KVAT ACT 2003 DATED 22-032013. EXHIBIT P2 A TRUE COPY OF THE APPELLATE ORDER DATED 18-02-2017. EXHIBIT P3 A TRUE COPY OF THE NOTICE U/S25(1) OF THE KVAT ACT 2003, DATED 22-03-2018. EXHIBIT P4 A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2012-13 DATED 31-052018.**
WP(C).No.39020 of 2018 &
CONNECTED CASES 40
## **APPENDIX OF WP(C) 23132/2018**
## **PETITIONER'S/S EXHIBITS:**
**EXT.P1: COPY OF ORDER DATED 01.02.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 UNDER THE CST ACT. EXT.P1(A): COPY OF ORDER DATED 01.02.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 UNDER THE CST ACT. EXT.P2: COPY OF NOTICE DATED 10.04.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 9(2 OF THE CST ACT) FOR THE YEAR 2011-12. EXT.P2(A): COPY OF NOTICE DATED 10.04.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 9(2 OF THE CST ACT) FOR YEAR 2012-13. EXT.P3: COPY OF INTERM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WP(C)NO.13552 OF 2018.**
WP(C).No.39020 of 2018 &
CONNECTED CASES 41
## **APPENDIX OF WP(C) 23133/2018**
## **PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1: COPY OF ORDER DATED 06.03.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 UNDER THE CST ACT. EXT.P1(A): COPY OF ORDER DATED 06.03.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 UNDER THE CST ACT. EXT.P2: COPY OF NOTICE DATED 10.04.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 9(2 OF THE CST ACT) FOR THE YEAR 2011-12. EXT.P2(A): COPY OF NOTICE DATED 10.04.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 9(2 OF THE CST ACT) FOR THE YEAR 2012-13. EXT.P3: COPY OF ORDER DATED 16.05.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 9(2 OF THE CST ACT) FOR THE YEAR 2011-12. EXT.P3(A): COPY OF ORDER DATED 16.05.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 9(2 OF THE CST ACT) FOR THE YEAR 2012-13. EXT.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.39020 of 2018 & CONNECTED CASES 42
## **APPENDIX OF WP(C) 25814/2018**
**PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13, DATED 21/05/2018, PASSED BY THE THIRD RESPONDENT. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 04/04/2018, PASSED BY THIS HON'BLE COURT IN W.P.(C)NO.11335 OF 2018. EXHIBIT P2A TRUE COPY OF THE INTERIM ORDER DATED 15/05/2018, PASSED BY THIS HON'BLE COURT IN W.P.(C)NO.15987 OF 2018 IS PRODUCED HEREWITH.**
WP(C).No.39020 of 2018 &
CONNECTED CASES 43
## **APPENDIX OF WP(C) 39018/2018**
**PETITIONER'S/S EXHIBITS: EXHIBIT P1**
**COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17**
WP(C).No.39020 of 2018 & CONNECTED CASES 44
## **APPENDIX OF WP(C) 40532/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 TRUE COPY OF THE ORDER NO. 32010643888/1314 DATED 29-08-2018 EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE NO. A3/3620/2018 DATED 16-11-2018**
WP(C).No.39020 of 2018 & CONNECTED CASES 45
## **APPENDIX OF WP(C) 41011/2018**
**PETITIONER'S/S EXHIBITS: EXHIBIT P1**
**TRUE COPY OF THE ASSESSMENT ORDER NO.32110902101/2012-13 DATED 10/07/2018.**
WP(C).No.39020 of 2018 &
CONNECTED CASES 46
## **APPENDIX OF WP(C) 41012/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1**
**TRUE COPY OF THE PENALTY ORDER NO.I.O.IB.I/86/14-15/B DATED 06/07/2018 AND ENGLISH TRANSLATION.**
WP(C).No.39020 of 2018 &
CONNECTED CASES 47
## **APPENDIX OF WP(C) 42016/2018**
## **PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 TRUE COPY OF PENALTY ORDER DATED 31.10.18 PASSED U/S 67(1) OF THE KVAT ACT FOR THE YEAR 2016-17 BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF THE CONSTITUTION (ONE HUNDRED & FIRST AMENDMENT) ACT, 2016 DATED 08.09.16 PUBLISHED IN THE EXTRAORDINARY GAZETTE OF INDIA. EXHIBIT P3 TRUE COPY OF INTERIM ORDER GRANTED BY THIS HON'BLE COURT IN WP(C) NO.11335/18 DATED 04.04.18. EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE DATED 31.10.2018 ISSUED FOR THE YEAR 2016-17 BY THE 1ST RESPONDENT TO THE PETITIONER.**