WP(C).42586/2018 & Connected Cases - High Court of Kerala (Ernakulam)

## **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.42586 of 2018** ## **PETITIONER:** **A.J. ASSOCIATES, JYOTHIS PLOT NO 3, PTP NAGAR, THIRUVANANTHAPURAM 695 038 REPRESENTED BY ITS MANAGING PARTNER – ANIL S.A. BY ADV. SRI.PREMJIT NAGENDRAN** ## **RESPONDENTS:** **1 SALES TAX OFFICER (WORKS CONTRACT) THIRUVANANTHAPURAM 695 002 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 002 3 SECRETARY, TAX DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695 001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NEW DELHI-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).173/2019, WP(C).704/2019, WP(C).708/2019, WP(C).769/2019, WP(C).775/2019, WP(C).902/2019, WP(C).15505/2018, WP(C).15573/2018, WP(C).15708/2018, WP(C).15768/2018, WP(C).15779/2018, WP(C).15963/2018, WP(C).16392/2018, WP(C).16751/2018, WP(C).17174/2018, WP(C).18374/2018, WP(C).18576/2018, WP(C).18721/2018, WP(C).18929/2018, WP(C).42585/2018, WP(C).42587/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.42586 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.173 of 2019** ## **PETITIONER:** ## **M/S. PATHIYARA EXIM** **NEAR GOVT.HIGH SCHOOL, MUPPATHADAM, ERNAKAULAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, PRADEEP KUMAR D., AGED 42 YEARS, S/O. DIVAKARAN PILLAI, “DIVYAM”, EZHIKKARA P.O., NORTH PARAVUR, PIN-683 513** **BY ADVS. SRI.P.M.POULOSE SRI.P.D.BROONO** ## **RESPONDENTS:** - **1 THE STATE TAX OFFICER-II STATE GOODS AND SERVICE TAX OFFICER,N.PARAVUR,PIN683 513** - **2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAURAM-695 002** - **3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002** - **4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001** - **5 UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE,DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001** - **6 THE DEPUTY COMMISIONER OF STATE TAX, MATTANCHERRY-682 002** - **7 INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY-682 002** WP(C).No.42586 of 2018 & CONNECTED CASES 3 **BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI SRI. SREELAL N. WARRIER, STANDING COUNSEL** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).769/2019, WP(C).708/2019, WP(C).18929/2018, WP(C).18721/2018, WP(C).18576/2018, WP(C).18374/2018, WP(C).17174/2018, WP(C).16751/2018, WP(C).16392/2018, WP(C).15963/2018, WP(C).15768/2018, WP(C).15779/2018, WP(C).42586/2018, WP(C).42587/2018, WP(C).42585/2018, WP(C).775/2019, WP(C).704/2019, WP(C).902/2019, WP(C).15505/2018, WP(C).15573/2018, WP(C).15708/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.42586 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.704 of 2019** ## **PETITIONER:** **VNJ ENTERPRISES (P) LTD.,** **41/1091, PULLEPPADY CROSS ROAD, ERNAKULAM, KOCHI682018, REPRESENTED BY ITS MANAGING DIRECTOR S. HARIKRISHNAN.** **BY ADV. SMT.M.S.KIRAN** ## **RESPONDENTS:** **1 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, SECOND CIRCLE, ERNAKULAM-682018. 2 STATE TAX OFFICER, COMMERCIAL TAX OFFICER, KVAT CIRCLE-II, ERNAKULAM682018. 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 4 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695001.** **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).769/2019, WP(C).708/2019, WP(C).18929/2018, WP(C).18721/2018, WP(C).18576/2018, WP(C).18374/2018, WP(C).17174/2018, WP(C).16751/2018, WP(C).16392/2018, WP(C).15963/2018, WP(C).15768/2018, WP(C).15779/2018, WP(C).42586/2018, WP(C).42587/2018, WP(C).42585/2018, WP(C).173/2019, WP(C).775/2019, WP(C).902/2019, WP(C).15505/2018, WP(C).15573/2018, WP(C).15708/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.42586 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.708 of 2019** **PETITIONER:** **RATHNA STEELS (P) LTD NEIKKARA STREET,BIG BAZAR,PALAKKAD,REPRESENTED BY ITS MANAGING DIRECTOR,A RAJESH,AGED 39,S/O N.ARUMUGAN.** **BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON** ## **RESPONDENTS:** **1 STATE TAX OFFICER, FIRST CIRCLE,STATE GST DEPARTMENT, PALAKKAD 678 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 3 SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM 695 001.** **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).769/2019, WP(C).18929/2018, WP(C).18721/2018, WP(C).18576/2018, WP(C).18374/2018, WP(C).17174/2018, WP(C).16751/2018, WP(C).16392/2018, WP(C).15963/2018, WP(C).15768/2018, WP(C).15779/2018, WP(C).42586/2018, WP(C).42587/2018, WP(C).42585/2018, WP(C).173/2019, WP(C).775/2019, WP(C).704/2019, WP(C).902/2019, WP(C).15505/2018, WP(C).15573/2018, WP(C).15708/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.42586 of 2018 & CONNECTED CASES 6 ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.769 of 2019** ## **PETITIONER:** **M/S.ELEGANT MARKETING DOOR NO.1/82C,KUMBIDI.P.O,PALAKKAD, REPRESNTED BY ITS MANAGING PARTNER, SHIJU.P.** **BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY** ## **RESPONDENTS:** **1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, PATTAMBI,PALAKKAD-679303.** **2 THE COMMISSIONER OF STATE TAXES TAX TOWER,KILLIPALAM,KARAMANA.P.O, THIRUVANANTHAPURAM-695002. 3 SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695001.** **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).708/2019, WP(C).18929/2018, WP(C).18721/2018, WP(C).18576/2018, WP(C).18374/2018, WP(C).17174/2018, WP(C).16751/2018, WP(C).16392/2018, WP(C).15963/2018, WP(C).15768/2018, WP(C).15779/2018, WP(C).42586/2018, WP(C).42587/2018, WP(C).42585/2018, WP(C).173/2019, WP(C).775/2019, WP(C).704/2019, WP(C).902/2019, WP(C).15505/2018, WP(C).15573/2018, WP(C).15708/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.42586 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.775 of 2019** ## **PETITIONER:** **GREEN VALLEY SPICES, PANICKANKUDY,PIN-685571, REPRESENTED BY PROPRIETOR, XAVIER ANTONY.** **BY ADV. SRI.V.V.GEORGEKUTTY** ## **RESPONDENTS:** **1 STATE TAX OFFICER, DEVIKULAM,PIN-686613. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA,THIRUVANANTHAPURAM-695002. 3 THE STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT,THIRUVANANTHAPURAM-695001.** **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).769/2019, WP(C).708/2019, WP(C).18929/2018, WP(C).18721/2018, WP(C).18576/2018, WP(C).18374/2018, WP(C).17174/2018, WP(C).16751/2018, WP(C).16392/2018, WP(C).15963/2018, WP(C).15768/2018, WP(C).15779/2018, WP(C).42586/2018, WP(C).42587/2018, WP(C).42585/2018, WP(C).173/2019, WP(C).704/2019, WP(C).902/2019, WP(C).15505/2018, WP(C).15573/2018, WP(C).15708/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.42586 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.902 of 2019** **PETITIONER: M/S.PATLA TRADING CO. KOTTAKANI, POST MADHUR, KASARAGOD-671 124, REPRESENTED BY MANAGING PARTNER, SHRI. P.M. ABDUL GAFOOR.** **BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN SMT.NISHA JOHN SRI.R.BHASKARA KRISHNAN SRI.V.P.NARAYANAN RESPONDENTS: 1 THE STATE TAX OFFICER-II STATE GST DEPARTMENT, KERALA, KASARAGOD-671 121 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM-695 002 3 THE STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT 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).769/2019, WP(C).708/2019, WP(C).18929/2018, WP(C).18721/2018, WP(C).18576/2018, WP(C).18374/2018, WP(C).17174/2018, WP(C).16751/2018, WP(C).16392/2018, WP(C).15963/2018, WP(C).15768/2018, WP(C).15779/2018, WP(C).42586/2018, WP(C).42587/2018, WP(C).42585/2018, WP(C).173/2019, WP(C).775/2019, WP(C).704/2019, WP(C).15505/2018, WP(C).15573/2018, WP(C).15708/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.42586 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.15505 of 2018** ## **PETITIONER:** **M/S. FATHIMA HOSPITAL PVT. LTD., BANK ROAD, KOZHIKODE-673 001 REP. BY :AYNI SHIHAB, GENERAL MANAGER** **BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN** ## **RESPONDENTS:** **1 COMMERCIAL TAX OFFICER 2ND CIRCLE, COMMERCIAL TAXES, KOZHIKODE-673 006. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPT., THIRUVANANTHAPURAM-695 001. 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPT. OF REVENUE, MINISTRY OF FINANCE, GOVT. 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).769/2019, WP(C).708/2019, WP(C).18929/2018, WP(C).18721/2018, WP(C).18576/2018, WP(C).18374/2018, WP(C).17174/2018, WP(C).16751/2018, WP(C).16392/2018, WP(C).15963/2018, WP(C).15768/2018, WP(C).15779/2018, WP(C).42586/2018, WP(C).42587/2018, WP(C).42585/2018, WP(C).173/2019, WP(C).775/2019, WP(C).704/2019, WP(C).902/2019, WP(C).15573/2018, WP(C).15708/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.42586 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.15573 of 2018** **PETITIONER: SHAHUL HAMEED AGED 51 YEARS, S/O.ABDUL JABBAR, PROPRIETOR, M/S.AJS TRADING, CHITTUR ROAD, PUTHUNAGARAM, PALAKKAD DISTRICT. BY ADVS. SRI.G.HARIHARAN SMT.K.S.SMITHA SRI.PRAVEEN.H. SRI.V.R.SANJEEV KUMAR** **RESPONDENT: 1 THE ASSISTANT COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES DEPARTMENT, PALAKKAD, PIN -678001. 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 THE 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).769/2019, WP(C).708/2019, WP(C).18929/2018, WP(C).18721/2018, WP(C).18576/2018, WP(C).18374/2018, WP(C).17174/2018, WP(C).16751/2018, WP(C).16392/2018, WP(C).15963/2018, WP(C).15768/2018, WP(C).15779/2018, WP(C).42586/2018, WP(C).42587/2018, WP(C).42585/2018, WP(C).173/2019, WP(C).775/2019, WP(C).704/2019, WP(C).902/2019, WP(C).15505/2018, WP(C).15708/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.42586 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.15708 of 2018** ## **PETITIONER:** **P.K.SULAIMAN RAWTHER PROPRIETOR, ZAINA AGENCIES, THEKKMURI, SOORANAD NORTH, KOLLAM DISTRICT-PIN-690561.** **BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL** ## **RESPONDENTS:** **1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, KARUNGAPPALLY, KOLLAM DISTRICT-PIN** **2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001.** **BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).769/2019, WP(C).708/2019, WP(C).18929/2018, WP(C).18721/2018, WP(C).18576/2018, WP(C).18374/2018, WP(C).17174/2018, WP(C).16751/2018, WP(C).16392/2018, WP(C).15963/2018, WP(C).15768/2018, WP(C).15779/2018, WP(C).42586/2018, WP(C).42587/2018, WP(C).42585/2018, WP(C).173/2019, WP(C).775/2019, WP(C).704/2019, WP(C).902/2019, WP(C).15505/2018, WP(C).15573/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.42586 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.15768 of 2018** ## **PETITIONER:** ## **GOLDEN MARKETING** **MP-VIII/951,952,TIPPU SULTHAN ROAD, PARAPPURAM JUNCTION,MANNARKAD, PALAKKAD-678 582 REPRESENTED BY ITS MANAGING PARTNER SRI.SURESH VARMA BY ADV. SRI.K.S.HARIHARAN NAIR** ## **RESPONDENTS:** **1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, MANNARKKAD, PALAKKAD-678 582. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI- 110 001.** **BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).769/2019, WP(C).708/2019, WP(C).18929/2018, WP(C).18721/2018, WP(C).18576/2018, WP(C).18374/2018, WP(C).17174/2018, WP(C).16751/2018, WP(C).16392/2018, WP(C).15963/2018, WP(C).15779/2018, WP(C).42586/2018, WP(C).42587/2018, WP(C).42585/2018, WP(C).173/2019, WP(C).775/2019, WP(C).704/2019, WP(C).902/2019, WP(C).15505/2018, WP(C).15573/2018, WP(C).15708/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.42586 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.15779 of 2018** ## **PETITIONER:** **MOHAMMED HANEEFA V.M. STATIONARY MERCHANT, OUSEPHKUTTY BUILDING,IV/69, CHURCH ROAD, KOTTAPURAM - 680 667. BY ADV. SRI.K.S.HARIHARAN NAIR** ## **RESPONDENTS:** |**1**|**THE STATE TAX OFFICER**| |---|---| ||**STATE GOODS AND SERVICES TAX DEPARTMENT**| ||**KERALA,KODUNGALOOR, THRISSUR - 680 664.**| |**2**|**THE STATE OF KERALA**| ||**REPRESENTED BY THE PRINCIPAL SECRETARY TO**| ||**GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT**| ||**SECRETARIAT,THIRUVANANTHAPURAM - 695 001.**| |**3**|**UNION OF INDIA,**| ||**REPRESENTED BY ITS SECRETARY,**| ||**DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,**| ||**ROOM NO.46, NORTH BLOCK, NEW DELHI - 110 001.**| ||**BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER**| ||**DR. THUSHARA JAMES, GOVERNMENT PLEADER**| ||**SRI. P. VIJAYAKUMAR, ASGI**| ||**SRI.RAJAGOPALAN.A., CGC**| **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).769/2019, WP(C).708/2019, WP(C).18929/2018, WP(C).18721/2018, WP(C).18576/2018, WP(C).18374/2018, WP(C).17174/2018, WP(C).16751/2018, WP(C).16392/2018, WP(C).15963/2018, WP(C).15768/2018, WP(C).42586/2018, WP(C).42587/2018, WP(C).42585/2018, WP(C).173/2019, WP(C).775/2019, WP(C).704/2019, WP(C).902/2019, WP(C).15505/2018, WP(C).15573/2018, WP(C).15708/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.42586 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.15963 of 2018** **PETITIONER: M/S.WOODIES BLEISURE KALLAI ROAD KOZHIKODE: 673001 REP. BY SHAREEF.V: PROPRIETOR BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: 1 THE INTELLIGENCE OFFICER SQ NO.IV, DEPT.OF STATE GOODS AND SERVICE TAXES KOZHIKODE: 673006 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPT. THIRUVANANTHAPURAM:695001 3 SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA SECRETARIAT, THIRUVANANTHAPURAM 695001 4 CENTRAL BOARD OF EXCISE CUSTOMS DEPT.OF REVENUE MINISTRY OF FINANCE GOVT. 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).769/2019, WP(C).708/2019, WP(C).18929/2018, WP(C).18721/2018, WP(C).18576/2018, WP(C).18374/2018, WP(C).17174/2018, WP(C).16751/2018, WP(C).16392/2018, WP(C).15768/2018, WP(C).15779/2018, WP(C).42586/2018, WP(C).42587/2018, WP(C).42585/2018, WP(C).173/2019, WP(C).775/2019, WP(C).704/2019, WP(C).902/2019, WP(C).15505/2018, WP(C).15573/2018, WP(C).15708/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.42586 of 2018 & CONNECTED 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.16392 of 2018** |**PETITIONER**<br>**:**|**PETITIONER**<br>**:**|**PETITIONER**<br>**:**|**PETITIONER**<br>**:**||| |---|---|---|---|---|---| ||||||**SUDHAKARAN E.K**| ||||||**PROPRIETOR,**| ||||||**S S TRADERS,**| ||||||**MARATHAKARA,**| ||||||**THRISSUR**| ||||||**BY ADVS.**| ||||||**SMT.S.K.DEVI**| ||||||**SRI.SANTHOSH P.ABRAHAM**| |**RESPONDENTS**<br>**:**|||||| |**1**|||||**THE STATE TAX OFFICER,**| ||||||**STATE GOODS AND SERVICE TAX DEPARTMENT**| ||||||**IVTH, 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**|||||**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).769/2019, WP(C).708/2019, WP(C).18929/2018, WP(C).18721/2018, WP(C).18576/2018, WP(C).18374/2018, WP(C).17174/2018, WP(C).16751/2018, WP(C).15963/2018, WP(C).15768/2018, WP(C).15779/2018, WP(C).42586/2018, WP(C).42587/2018, WP(C).42585/2018, WP(C).173/2019, WP(C).775/2019, WP(C).704/2019, WP(C).902/2019, WP(C).15505/2018, WP(C).15573/2018, WP(C).15708/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.42586 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.16751 of 2018** ## **PETITIONER:** **M/S. MAXCOOL SYSTEMS PVT. LTD. TC 13/1617.2, SOBHA COMPLEX,KUMARAPURAM P.O., THIRUVANANTHAPURAM,REPRESENTED BY N. SURENDRAN, MG.DIRECTOR. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.B.PRABHAKARAN** ## **RESPONDENTS:** **1 STATE TAX OFFICER 3RD CIRCLE, SGST DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM - 695 002. 2 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM - 695 001. 3 THE 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).769/2019, WP(C).708/2019, WP(C).18929/2018, WP(C).18721/2018, WP(C).18576/2018, WP(C).18374/2018, WP(C).17174/2018, WP(C).16392/2018, WP(C).15963/2018, WP(C).15768/2018, WP(C).15779/2018, WP(C).42586/2018, WP(C).42587/2018, WP(C).42585/2018, WP(C).173/2019, WP(C).775/2019, WP(C).704/2019, WP(C).902/2019, WP(C).15505/2018, WP(C).15573/2018, WP(C).15708/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.42586 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.17174 of 2018** |**PETITIONER**<br>**:**|**PETITIONER**<br>**:**|**PETITIONER**<br>**:**|**PETITIONER**<br>**:**||| |---|---|---|---|---|---| ||||||**M/S. ERNAD ENGINEERING ENTERPRISES**| ||||||**DOWN HILL MALAPPURAM,**| ||||||**REPRESENTED BY ITS MANAGING PARTNER, V.HASHIM**| ||||||**BY ADVS.**| ||||||**SRI.K.P.ABDUL AZEES**| ||||||**SMT.SHOBA ANNAMMA EAPEN**| ||||||**SMT.T.ARCHANA**| |**RESPONDENTS**<br>**:**|||||| |**1**|||||**INTELLIGENCE OFFICER**| ||||||**SQUAD NO.1, COMMERCIAL TAXES, 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 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.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL**| ||||||**BOARD OF EXCISE & CUSTOMS**| **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).769/2019, WP(C).708/2019, WP(C).18929/2018, WP(C).18721/2018, WP(C).18576/2018, WP(C).18374/2018, WP(C).16751/2018, WP(C).16392/2018, WP(C).15963/2018, WP(C).15768/2018, WP(C).15779/2018, WP(C).42586/2018, WP(C).42587/2018, WP(C).42585/2018, WP(C).173/2019, WP(C).775/2019, WP(C).704/2019, WP(C).902/2019, WP(C).15505/2018, WP(C).15573/2018, WP(C).15708/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.42586 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.18374 of 2018** **PETITIONER: W.MARY TERESA MAN CONSTRUCTIONS, MARY VILLA, THEKKEVILA P.O., KOLLAM - 691 016. BY ADVS. SRI.S.SANTHOSH KUMAR SMT.ANJANA.S.SANTHOSH SMT.P.LISSY JOSE RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NEW DELHI -110 001. 3 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001. 4 THE STATE TAX OFFICER-II WORKS CONTRACT, KOLLAM, PIN 691 002. 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).769/2019, WP(C).708/2019, WP(C).18929/2018, WP(C).18721/2018, WP(C).18576/2018, WP(C).17174/2018, WP(C).16751/2018, WP(C).16392/2018, WP(C).15963/2018, WP(C).15768/2018, WP(C).15779/2018, WP(C).42586/2018, WP(C).42587/2018, WP(C).42585/2018, WP(C).173/2019, WP(C).775/2019, WP(C).704/2019, WP(C).902/2019, WP(C).15505/2018, WP(C).15573/2018, WP(C).15708/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.42586 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.18576 of 2018** **PETITIONER:** **SANU KARUTHEDOM KARUTHEDATH HOUSE, VI/292, PUTHENCRUZ, THIRUVANIYOOR, ERNAKULAM, PIN-682308.** **BY ADVS.** **SRI.SOJAN MATHEW SRI.K.N.KRISHNAN NAMBOOTHIRI SRI.V.C.CHARLY** ## **RESPONDENTS:** **1 INTELLIGENCE OFFICER SQUAD NO.2, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY AT KARUKUTTI-682002.** **2 COMMERCIAL TAX OFFICER 2ND CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, PERUMBAVUR-683542.** **3 DEPUTY TAHSILDAR REVENUE RECOVERY, KUNNATHUNADU-683542.** **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).769/2019, WP(C).708/2019, WP(C).18929/2018, WP(C).18721/2018, WP(C).18374/2018, WP(C).17174/2018, WP(C).16751/2018, WP(C).16392/2018, WP(C).15963/2018, WP(C).15768/2018, WP(C).15779/2018, WP(C).42586/2018, WP(C).42587/2018, WP(C).42585/2018, WP(C).173/2019, WP(C).775/2019, WP(C).704/2019, WP(C).902/2019, WP(C).15505/2018, WP(C).15573/2018, WP(C).15708/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.42586 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.18721 of 2018** ## **PETITIONER:** **ABDUL KAREEM M. ARADHANA, CHAVARA BRIDGE P.O, KOLLAM -691583** **BY ADV. SRI.K.S.HARIHARAN NAIR** ## **RESPONDENTS:** **1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, WORKS CONTRACT, KOLLAM-691013. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).769/2019, WP(C).708/2019, WP(C).18929/2018, WP(C).18576/2018, WP(C).18374/2018, WP(C).17174/2018, WP(C).16751/2018, WP(C).16392/2018, WP(C).15963/2018, WP(C).15768/2018, WP(C).15779/2018, WP(C).42586/2018, WP(C).42587/2018, WP(C).42585/2018, WP(C).173/2019, WP(C).775/2019, WP(C).704/2019, WP(C).902/2019, WP(C).15505/2018, WP(C).15573/2018, WP(C).15708/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.42586 of 2018 & CONNECTED CASES 21 ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941** ## **WP(C).No.18929 of 2018** ## **PETITIONER:** |||**K. PADMANABHAN**| |---|---|---| |||**PROPRIETOR, M/S. MODERN STEEL TECH,PARAL,**| |||**KUTHUPARAMBA, KANNUR DISTRICT.**| |||**BY ADVS.**| |||**SRI.P.S.SOMAN**| |||**SMT.T.RADHAMANY**| |**RESPONDENTS**<br>**:**||| |**1**||**STATE TAX OFFICER-II**| |||**SGST DEPARTMENT, KUTHUPARAMBA,**| |||**KANNUR DISTRICT - 670 643.**| |**2**||**THE COMMISSIONER**| |||**STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER,**| |||**KARAMANA P.O., THIRUVNANANTHAPURAM - 695 001.**| |**3**||**THE 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**| |||**SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE**| |||**AND CUSTOMS**| |**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON**||| |**08.07.2019,**||**ALONG WITH WP(C).769/2019, WP(C).708/2019,**| |**WP(C).18721/2018, WP(C).18576/2018, WP(C).18374/2018,**||| |**WP(C).17174/2018, WP(C).16751/2018, WP(C).16392/2018,**||| |**WP(C).15963/2018, WP(C).15768/2018, WP(C).15779/2018,**||| |**WP(C).42586/2018, WP(C).42587/2018, WP(C).42585/2018,**||| |**WP(C).173/2019, WP(C).775/2019, WP(C).704/2019,**||| |**WP(C).902/2019, WP(C).15505/2018, WP(C).15573/2018,**||| |**WP(C).15708/2018, THE COURT ON THE SAME DAY DELIVERED**||| |**THE FOLLOWING:**||| WP(C).No.42586 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.42585 of 2018** ## **PETITIONER:** **NIYAS N. PROPERITOR,ROYAL FURNITURE AND INDUSTRIES,VALAVUPACHA (PO), VALAVUPACHA,KOLLAM 691 559 BY ADV. SRI.PREMJIT NAGENDRAN** ## **RESPONDENTS:** **1 STATE TAX OFFICER, ANCHAL 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 002 3 SECRETARY, TAX DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695 001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-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).769/2019, WP(C).708/2019, WP(C).18929/2018, WP(C).18721/2018, WP(C).18576/2018, WP(C).18374/2018, WP(C).17174/2018, WP(C).16751/2018, WP(C).16392/2018, WP(C).15963/2018, WP(C).15768/2018, WP(C).15779/2018, WP(C).42586/2018, WP(C).42587/2018, WP(C).173/2019, WP(C).775/2019, WP(C).704/2019, WP(C).902/2019, WP(C).15505/2018, WP(C).15573/2018, WP(C).15708/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.42586 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.42587 of 2018** ## **PETITIONER:** **S. SHAHJAHAN, PROPERITOR,THAJMAHAL JEWELERRY, KALLARA P.O.695 608** **BY ADV. SRI.PREMJIT NAGENDRAN** ## **RESPONDENTS:** **1 SALES TAX OFFICER, NEDUMANGAD. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 002 3 SECRETARY, TAX DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NEW DELHI 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).769/2019, WP(C).708/2019, WP(C).18929/2018, WP(C).18721/2018, WP(C).18576/2018, WP(C).18374/2018, WP(C).17174/2018, WP(C).16751/2018, WP(C).16392/2018, WP(C).15963/2018, WP(C).15768/2018, WP(C).15779/2018, WP(C).42586/2018, WP(C).42585/2018, WP(C).173/2019, WP(C).775/2019, WP(C).704/2019, WP(C).902/2019, WP(C).15505/2018, WP(C).15573/2018, WP(C).15708/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.42586 of 2018 & CONNECTED CASES 24 ## **JUDGMENT** **WP(C). 42586/2018, WP(C).173/2019, WP(C).704/2019, WP(C).708/2019, WP(C).769/2019, WP(C).775/2019, WP(C).902/2019, WP(C).15505/2018, WP(C).15573/2018, WP(C).15708/2018, WP(C).15768/2018, WP(C).15779/2018, WP(C).15963/2018, WP(C).16392/2018, WP(C).16751/2018, WP(C).17174/2018, WP(C).18374/2018, WP(C).18576/2018, WP(C).18721/2018, WP(C).18929/2018, WP(C).42585/2018,** **& WP(C).42587/2018** 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.42586 of 2018 & CONNECTED CASES 25 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.42586 of 2018 & CONNECTED CASES 26 ## **APPENDIX OF WP(C) 42586/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1** **PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO 32011386197/11-12 DATED 30.11.2018** WP(C).No.42586 of 2018 & CONNECTED CASES 27 ## **APPENDIX OF WP(C) 173/2019** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE ORDER DATED 6.1.2018 OF THE 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF THE NOTICE OF DEMAND TO THE PETITIONER DATED 6.1.2018 ISSUED BY 1ST RESPONDENT** **EXHIBIT P3 TRUE COPY OF THE ORDER DATED 31.3.2018 OF THE 1ST RESPONDENT EXHIBIT P4 TRUE COPY OF THE NOTICE OF DEMAND DATED 31.3.2018 TO THE PETITIONER ISSUED BY THE 1ST RESPONDENT EXHIBIT P5 TRUE COPY OF THE ORDER DATED 8.10.2018 IN W.P(C) NO.32709/2018 EXHIBIT P6 TRUE COPY OF THE ORDER DATED 14.8.2018 IN W.P(C) NO.27585/2018 EXHIBIT P7 TRUE COPY OF THE ORDER DATED 28.9.2018 IN W.P(C) NO.31831/2018** WP(C).No.42586 of 2018 & CONNECTED CASES 28 ## **APPENDIX OF WP(C) 704/2019** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 21.12.2018 FOR THE YEAR 2014-15 ISSUED UNDER THE KVAT ACT EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 10.12.2018 FOR THE YEAR 2016-17 ISSUED UNDER THE KVAT ACT EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER IN WPC.11335/2018 DATED 4.4.2018 EXHIBIT P4 TRUE COPY OF THE INTERIM ORDER DATED 12.4.2018 IN WPC.13136/2018** WP(C).No.42586 of 2018 & CONNECTED CASES 29 ## **APPENDIX OF WP(C) 708/2019** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1** **COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE 2013-14 DATED 12.11.2018** WP(C).No.42586 of 2018 & CONNECTED CASES 30 ## **APPENDIX OF WP(C) 769/2019** **PETITIONER'S/S EXHIBITS: EXHIBIT P1** **TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 26.12.2018** **EXHIBIT P2** **TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 26.12.2018.** WP(C).No.42586 of 2018 & CONNECTED CASES 31 ## **APPENDIX OF WP(C) 775/2019** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1** **TRUE COPY OF THE NOTICE U/S.25 FOR 2014-15 DATED 15.12.2018 ISSUED BY THE 1ST RESPONDENT.** WP(C).No.42586 of 2018 & CONNECTED CASES 32 ## **APPENDIX OF WP(C) 902/2019** **PETITIONER'S/S EXHIBITS:** ## **EXHIBIT P1** **TRUE COPY OF THE ASST. ORDER DATED 20.12.2018 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE FOR THE ASST. YEAR 2012-13** **EXHIBIT P2 TRUE COPY OF THE ASST. ORDER DATED 20.12.2018 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE FOR THE ASST. YEAR 2015-16** **EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018 IN W.P.(C) NO. 11335/2018 OF THIS HON'BLE COURT IN THE CASE OF M/S. SHEEN GOLDEN JEWEL (INDIA) PVT. LTD. THISHON'BLE COURT IN THE CASE OF M/S. SHEEN GOLDERN JEWELS (INDIA) PVT. LTD.** WP(C).No.42586 of 2018 & CONNECTED CASES 33 ## **APPENDIX OF WP(C) 15505/2018** ## **PETITIONER'S/S EXHIBITS:** |**EXT.P1**|**PHOTOCOPY OF NOTICE FOR THE YEAR 2011-12**| |---|---| ||**DATED 19.04.2018**| |**EXT.P2**|**PHOTOCOPY OF NOTICE FOR THE YEAR 2012-13**| ||**DATED 19.04.2018**| |**EXT.P3**|**PHOTOCOPY OF NOTICE FOR THE YEAR 2013-14**| ||**DATED 03.04.2018**| |**EXT.P4**|**PHOTOCOPY OF NOTICE FOR THE YEAR 2014-15**| ||**DATED 03.04.2018**| |**EXT.P5**|**PHOTOCOPY OF NOTICE FOR THE YEAR 2015-16**| ||**DATED 31.03.2018**| |**EXT.P6**|**PHOTOCOPY OF NOTICE FOR THE YEAR 2016-17**| ||**DATED 31.03.2018**| |**EXT.P7**|**PHOTOCOPY OF NOTICE FOR THE YEAR 2017-18**| ||**DATED 31.03.2018**| |**EXT.P8**|**PHOTOCOPY OF STAY ORDER DATED 4.4.2018 IN**| ||**WPC NO.11335/2018**| WP(C).No.42586 of 2018 & CONNECTED CASES 34 ## **APPENDIX OF WP(C) 15573/2018** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1TRUE COPY OF THE ANNUAL RETURN FILED BY THE PETITIONER IN FORM NO.10 ON 29/07/2016 FOR THE ASSESSMENT YEAR 2015-16 BEFORE THE 1ST RESPONDENT.** **EXHIBIT P2TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT AGAINST THE PETITIONER FOR THE ASSESSMENT YEAR 2015-16 VIDE ORDER DATED 24/10/2017 REJECTING THE MANUAL C FORMS SUBMITTED BY THE PETITIONER.** **EXHIBIT P3TRUE COPY OF THE DEMAND NOTICE ISSUED UNDER RULE 6(6) OF THE CENTRAL SALES TAX RULES BY THE 1ST RESPONDENT AGAINST THE PETITIONER. EXHIBIT P4TRUE COPY OF THE DEMAND NOTICE FOR PAYMENT OF INTEREST ISSUED BY THE 1ST RESPONDENT FOR PAYMENT OF RS.1,20,126/-. EXHIBIT P5TRUE COPY OF THE CERTIFICATE DATED 02/02/2018 ISSUED BY THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, COIMBATORE ALONG WITH COPIES OF C FORMS NOS.TN-2012CTC-OH-0961975, TN-2012-CTC-OH-0961974 AND TN-2012-CTC-OH0961981. EXHIBIT P6TRUE COPY OF THE DEMAND NOTICE DATED 28/02/2018 ISSUED UNDER SECTION 7 OF THE RR ACT FOR REALIZATION OF A SUM OF RS.6,32,242/- WITH INTEREST OF 12%. EXHIBIT P7TRUE COPY OF THE JUDGMENT MADE IN WP(C)NO.7948/2018 DATED 13/03//2018. EXHIBIT P8TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER UNDER RULE 72 & 73 OF THE KVAT RULES ON 11/04/2018 FILED BEFORE THE 2ND RESPONDENT AGAINST EXHIBIT P2. EXHIBIT P9TRUE COPY OF THE ONE SUCH INTERIM ORDER DATED 04/04/2018 MADE IN WP(C) NO.11335/2018 BY THIS HONOURABLE COURT.** WP(C).No.42586 of 2018 & CONNECTED CASES 35 ## **APPENDIX OF WP(C) 15708/2018** ## **PETITIONER'S/S EXHIBITS:** |**EXT.P1:**|**COPY OF ANNUAL RETURN FOR THE YEAR 2013 -**| |---|---| ||**2014**| |**EXT.P2:**|**COPY OF NOTICE DATED 31.10.2017 ISSUED BY**| ||**THE 1ST RESPONDNET UNDER SECTION 25(1) FOR**| ||**THE YEAR 2013-14**| |**EXT.P2(A):**|**COPY OF NOTICE DATED 31.10.2017 ISSUED BY**| ||**THE 1ST RESPONDNET UNDER SECTION 67(1) FOR**| ||**THE YEAR 2013-14**| |**EXT.P3:**|**COPY OF ORDER DATED 24.11.2017 ISSUED BY**| ||**THE 1ST RESPONDNET UNDER SECTION 25(1) FOR**| ||**THE YEAR 2013-14**| |**EXT.P3(A):**|**COPY OF ORDER DATED 24.11.2017 ISSUED BY**| ||**THE 1ST RESPONDNET UNDER SECTION 67(1) FOR**| ||**THE YEAR 2013-14**| |**EXT.P4:**|**COPY OF INTERIM ORDER DATED 13.04.2018**| ||**ISSUED BY THIS HON'BLE COURT IN W.P.(C).**| ||**NO. 13552/2018**| WP(C).No.42586 of 2018 & CONNECTED CASES 36 ## **APPENDIX OF WP(C) 15768/2018** ## **PETITIONER'S/S EXHIBITS:** **EXT.P1: COPY OF ANNUAL RETURN FOR THE YEAR 2011 - 2012 DATED 05/06/2012 EXT.P2; COPY OF NOTICE DATED 06/02/2018 ISSUED BY THE 1ST RESPONDNET FOR THE YEAR 2011 - 2012. EXT.P3: COPY OF REPLY DATED 27/02/2018 FILED BY THE PETITIONER. EXT.P4: COPY OF ASSESSMENT ORDER DATED 10/04/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011 - 2012. EXT.P5: COPY OF INTERIM ORDER DATED 13/04/2018 ISSUED BY THIS HON'BLE COURT IN WPC.NO.13552 OF 2018** WP(C).No.42586 of 2018 & CONNECTED CASES 37 ## **APPENDIX OF WP(C) 15779/2018** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 30-12-2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P2 COPY OF NOTICE DATED 20-03-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P(A) COPY OF NOTICE DATED 03-04-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P(B) COPY OF NOTICE DATED 03-04-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO.13552 OF 2018.** WP(C).No.42586 of 2018 & CONNECTED CASES 38 ## **APPENDIX OF WP(C) 15963/2018** **PETITIONER'S/S EXHIBITS: EXHIBIT P1: PHOTOCOPY OF PENALTY ORDER FOR THE YEAR 2016.17 DT 30.10.2017** **EXHIBIT P2; PHOTOCOPY OF STAY ORDER DATED 04TH APRIL 2018 IN WPC NO.11335/2018** WP(C).No.42586 of 2018 & CONNECTED CASES 39 ## **APPENDIX OF WP(C) 16392/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1** **TRUE COPY OF THE ASSESSMENT ORDER NO 32081407604/2015-16 DATED 16.3.2018** WP(C).No.42586 of 2018 & CONNECTED CASES 40 ## **APPENDIX OF WP(C) 16751/2018** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1. TRUE COPY OF THE PRE ASSESSMENT NOTICE NO.32010890905/11-12 DATED 24.04.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12.** **EXHIBIT P1(A). TRUE COPY OF THE PRE ASSESSMENT NOTICE NO.32010890905/13-14 DATED 24.04.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14.** **EXHIBIT P1(B). TRUE COPY OF THE PRE ASSESSMENT NOTICE NO.32010890905/14-15 DATED 24.04.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15.** **EXHIBIT P1(C). TRUE COPY OF THE PRE ASSESSMENT NOTICE NO.32010890905/15-16 DATED 24.04.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16.** **EXHIBIT P2. TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'ABLE COURT IN W.P.(C) NO.11335/2018 DATED 04.04.2018.** WP(C).No.42586 of 2018 & CONNECTED CASES 41 ## **APPENDIX OF WP(C) 17174/2018** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 THE TRUE COPY OF THE WORKS CONTRACT AGREEMENT FOR THALASSERY-KALARODE ROAD EXHIBIT P2 TRUE COPY OF THE WORKS CONTRACT AGREEMENT FOR FOUR LINE OVER BRIDGE AT INTERNATIONAL AIRPORT, COCHIN** **EXHIBIT P3 TRUE COPY OF THE REGISTRATION CERTIFICATE OF VEHICLE NO. KL. 10 AU 6284 EXHIBIT P4 TRUE COPY OF THE REGISTRATION CERTIFICATE OF VEHICLE NO. KL. 10 AU 6267 EXHIBIT P5 TRUE COPY OF THE PENALTY ORDER NO. OR 131/2016-17 DATED 31.03.2008 PASSED BY THE INTELLIGENCE OFFICE, SQUAD NO. 1, COMMERCIAL TAXES, MALAPPURAM EXHIBIT P6 TRUE COPY OF THE STAY ORDER IN WPC.NO. 15207/2018 DATED 04.05.2018 PASSED BY THIS HON'BLE COURT** WP(C).No.42586 of 2018 & CONNECTED CASES 42 ## **APPENDIX OF WP(C) 18374/2018** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT-P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 16/3/2018 FOR THE ASSESSMENT YEAR 2012-13 PASSED BY THE 4TH RESPONDENT. EXHIBIT-P2: TRUE COPY OF THE ASSESSMENT ORDER DATED 16/3/2018 FOR THE ASSESSMENT YEAR 2013-14 PASSED BY THE 4TH RESPONDENT. EXHIBIT-P3: TRUE COPY OF THE ASSESSMENT ORDER DATED 16/3/2018 FOR THE ASSESSMENT YEAR 2014-15 PASSED BY THE 4TH RESPONDENT. EXHIBIT-P4: TRUE COPY OF THE INTERIM ORDER DATED 4/4/2018 IN W.P.(C) NO.11335/2018.** WP(C).No.42586 of 2018 & CONNECTED CASES 43 ## **APPENDIX OF WP(C) 18576/2018** **PETITIONER'S/S EXHIBITS: EXHIBIT P1CERTIFICATE OF REGISTRATION. EXHIBIT P2NOTICE U/S.67(1) OF KVAT ACT DATED 25/08/2017. EXHIBIT P3ORDER NO.ISM II/BV/2016-17 DATED 30/09/2017. EXHIBIT P4FORM NO.22 DATED 23/04/2018. EXHIBIT P5DEMAND NOTICE DATED 10/05/2018.** WP(C).No.42586 of 2018 & CONNECTED CASES 44 ## **APPENDIX OF WP(C) 18721/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2012-13 EXHIBIT P1(A) COPY OF ANNUAL RETURN FOR THE YEAR 2013-14 EXHIBIT P2 COPY OF NOTICE DATED 23/12/2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P2(A) COPY OF NOTICE DATED 26.12.2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P3 COPY OF REPLY DATED 16.01.2018 FILED BY THE PETITIONER EXHIBIT P3(A) COPY OF REPLY DATED 16.01.2018 FILED BY THE PETITIONER. EXHIBIT P4 COPY OF ASSESSMENT ORDER DATED 31.01.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P4(A) COPY OF ASSESSMENT ORDER DATED 31.01.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P5 COPY OF INTERIM ORDER DATED 13/4/2018 ISSUED BY THIS HON'BLE COURT IN WPC NO. 13552 OF 2018** WP(C).No.42586 of 2018 & CONNECTED CASES 45 ## **APPENDIX OF WP(C) 18929/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1. TRUE COPY OF THE ASSESSMENT ORDER NO.32121012609/2011-12 DATED 12.02.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 EXHIBIT P2. TRUE COPY OF THE ASSESSMENT ORDER NO.32121012609/2012-13 DATED 14.02.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P3. TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C)NO.11335/2018 DATED 04.04.2018** WP(C).No.42586 of 2018 & CONNECTED CASES 46 ## **APPENDIX OF WP(C) 42585/2018** **PETITIONER'S/S EXHIBITS: EXHIBIT P1** **PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO 320121493039/15-16 DATED 27.7.2018 ISSUED BY THE FIRST RESPONDENT** WP(C).No.42586 of 2018 & CONNECTED CASES 47 ## **APPENDIX OF WP(C) 42587/2018** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1** **PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO 32011023521/12-13 DATED 30.10.2018 ISSUED BY THE FIRST RESPONDENT**