High Court of KeralaSingle Judge2019-07-12Writ petitions dismissed; remedy of appeal/revi...

WP(C).No. 16409/2018 & Conn. Cases (Batch of writ petitions) in the High Court of Kerala at Ernakulam

Case / Petition Number:WP(C).No. 16409/2018 & Conn.Cases

Case Details & Bench

Court: High Court of Kerala
Hon'ble Judges: S.V. Bhatti
Judgment Date: 2019-07-12
Court Decision / Holding: The writ petitions are dismissed by referring to and following the judgment in W.P.(C) No.11335 of 2018. The petitioners may avail the remedy of appeal or revision along with condonation of delay. The court notes that the ratio in M/s.Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)-1 supports the present decision.
Final Disposition: Writ petitions dismissed; remedy of appeal/revision available with condonation of delay.

Parties to the Case

Appellants / Petitioners

P.P. Musthaffa S/O Khader Haji
A. Divakaran
M/S Jos Electricals (Agencies)
Kalyan Plywo ods
M/S Sha Traders
NAS Trading Company
Saju Proprietor, Star Cashew
Hajira A.K.
Glass House
Alin Cashews
Maxim Traders (P) Ltd
M/S Chathamkulam Projects & Developers Private Limited
Sidhik Nijas
M/S Breeze

Respondents

State Tax Officer, Deputy Commissioner, State Goods and Service Tax Department, Mattancherry-680002
Commissioner of State Taxes, Tax Tower, Killipalum, Karama P.O., Thiruvananthapuram-695002
Secretary, Taxes Department, Government of Kerala, Secretariat, Thiruvananthapuram-695001
Central Board of Excise & Customs, Department of Revenue, Ministry of Finance, New Delhi-110001
Assistant Commissioner, SGST Department, Special Circle-II, Ernakulam District, Mattancherry-680002; State of Kerala represented by the Principal Secretary to Government, Taxes Department, Government Secretariat, Thiruvananthapuram-695001
Union of India represented by its Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi-110001

Legal Representation & Advocates

Counsels for Petitioners

• SRI.K.V.PAVITHRAN
• SRI.JAYANANDAN MADAYI PUTHIYAVEETTIL
• SRI.P.N.DAMODARAN NAMBOODIRI
• SRI.P.UNNIKRISHNAN (THRISSUR)
• SRI.S.ANIL KUMAR (TRIVANDRUM)
• SRI.K.V.JAYAPRAKASH
• SRI.M.RAJAGOPAL
• SRI.K.M.FIROZ
• SMT.M.SHAJNA
• SRI.S.ANIL KUMAR (TRIVANDRUM)
• SRI.K.N.SREEKUMARAN
• SRI.P.J.ANILKUMAR
• SRI.K.S.HARIHARAN NAIR
• SRI.N.MURALEEDHARAN NAIR
• SMT.K.HYMAVATHY
• SRI.L.RAM MOHAN
• SRI.C.E.UNNIKRISHNAN
• DR.THUSHARA JAMES
• SRI.T.T.BIJU
• SRI.P.VIJAYAKUMAR
• SRI.M.RAJAGOPAL
• SRI.SANAND RAMAKRISHNAN
• SRI.T.THASMI
• SRI.K.P.KESAVAN NAIR
• SRI.V.P.SABU
• SRI.RAMAVARMA REGHUNATHAN THAMBURAN
• SPL.GP.SRI.C.E.UNNIKRISHNAN
• SRI.JEEVAN MAYI

Counsels for Respondents

• GOVERNMENT PLEADER
• ASSISTANT SOLICITOR GENERAL
• SRI.RAMAVARMA REGHUNATHAN THAMBURAN
• G.P.
• SRI.C.E.UNNIKRISHNAN
• DR.THUSHURA JAMES

Case Synopsis & Summary

This batch of writ petitions, heard together on 12 July 2019, challenges the validity of Section 174 of the Kerala State Goods and Services Tax (KSGST) Act and the applicability of limitation under Section 25(1) of the KVAT Act. The petitioners base their challenge on ultra vires objections to the legislation and, in some petitions, on the contention that the demand is time-barred. The court references a prior decision in W.P.(C) No. 11335 of 2018 (dated 11 January 2019) and, with the consent of counsel on both sides, dismisses the petitions by following the ratio of that decision, while noting that the petitioners may pursue appellate or revisional remedies along with delay condonation applications. The judgment explicitly cites the decisions in M/s. Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)-1 as supporting authority. The operative order is to dismiss the writ petitions, effectively upholding the impugned assessments and the corresponding statutory framework, while leaving open the option of appeals. The court’s approach underscores deference to the regime of 2016-2017 GST/KVAT structures and the decisions interpreting their scope.

Provisions of Law Cited

Section 174 of the Kerala State Goods and Services Tax Act (KSGST Act)Section 25(1) of the KVAT ActConstitution 101st Amendment Act, 2016 (Exhibit P3)

Legal Doctrines & Maxims

Ultra vires (doctrine)
Limitation under KVAT Act (Section 25(1))
Ratio decidendi (concept)

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioners contend that Section 174 of the KSGST Act is ultra vires the legislative competence of the State or, in certain petitions, that the demand is barred by limitation under Section 25(1) KVAT Act. They argue the Act’s allocation of power to levy GST could exceed constitutional limits post-101st Amendment and seek quashing or stay of notices and orders. They rely on prior judgments (e.g., W.P.(C) No.11335/2018) to challenge the validity and timeliness of the demands, and urge that the remedies of appeal or revision, with condonation of delay, be available without losing the statutory recourse.

Contentions of Respondents

The respondents maintain the validity of the KSGST Act and the demands issued under its provisions. They argue that Section 174 was enacted within the State’s legislative competence and aligns with the Centre’s framework post-101st Amendment. They contend that the KVAT Act provisions regarding limitation do not bar the assessments, and that कोर्ट should refer to the ratio in earlier decisions (e.g., W.P.(C) No.11335/2018) to uphold the validity of the demands and the continued viability of the statutory remedy via appeal or revision. They emphasize the need to preserve revenue collection and the interpretive harmony between KVAT, KSGST and GST Council guidelines.

Cited Precedents (2)

Case Name	Citation	Treatment	Explanation
W.P.(C) No. 11335 of 2018 & conn. cases	—	Positive	Court relied on the ratio of the earlier judgment to dismiss the petitions.
M/s. Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)-1	—	Positive	Court cites this decision as supportive guidance for the present dismissal.

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Extracted Judgment Text

Exact text extracted from official judgment records.

## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941** ## **WP(C).No.16409 of 2018** ## **PETITIONER/S:** **P.P. MUSTHAFFA S/O. KHADER HAJI,AGED 56 YEARS,BUSINESS, KATTUMADAM HOUSE, MANATHANAN AMSOM PERAVOOR DESOM,P.O. PERAVOOR, IRITTY TALUK** **BY ADVS. SRI.K.V.PAVITHRAN SRI.JAYANANDAN MADAYI PUTHIYAVEETTIL** ## **RESPONDENT/S:** - **1 STATE TAX OFFICE OFFICE OF THE STATE TAX OFFICER,STATE GOODS AND SERVICE TAX,MINI CIVIL STATION,KUTHUPARAMBA, PIN670 643** - **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 ADVS. GOVERNMENT PLEADER SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC,** **W.P.(C) No. 16409/2018 & Conn.Cases** **-2-** ## **CENTRAL BOARD OF EXCISE & CUSTOMS** ## **OTHER PRESENT:** **SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).16281/2018, WP(C).16682/2018, WP(C).17206/2018, WP(C).17880/2018, WP(C).17983/2018, WP(C).18181/2018, WP(C).18183/2018, WP(C).20482/2018, WP(C).25472/2018, WP(C).25687/2018, WP(C).26473/2018, WP(C).26650/2018, WP(C).26821/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-3-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941** ## **WP(C).No.16281 of 2018** ## **PETITIONER/S:** **A. DIVAKARAN AGED 57 YEARS** **PROPRIETOR, M/S. A ONE BUILDERS, PUTHENPURAYIL BUILDINGS, KUTTAMPUZHA PANCHAYATH, VADATTUPARA, KOTHAMANGALAM, ERNAKULAM DISTRICT, PIN-686681.** **BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR)** ## **RESPONDENT/S:** - **1 THE STATE TAX OFFICER O/O. THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, MATTANCHERRY-680002.** - **2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002.** - **3 THE SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001.** **-4-** ## **W.P.(C) No. 16409/2018 & Conn.Cases** **4 THE CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001.** **SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).17206/2018, WP(C).17983/2018, WP(C).18181/2018, WP(C).18183/2018, WP(C).26473/2018, WP(C).16409/2018, WP(C).26650/2018, WP(C).26821/2018, WP(C).17880/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-5-** # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941** ## **WP(C).No.16682 of 2018** ## **PETITIONER/S:** **M/S.JOS ELECTRICALS (AGENCIES) P.T. USHA ROAD, ERNAKULAM DISTRICT-PIN682011,REPRESENTED BY ITS MANAGING PARTNER M.J. LUIZ.** **BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.V.JAYAPRAKASH SRI.M.RAJAGOPAL** ## **RESPONDENT/S:** - **1 ASSISTANT COMMISSIONER, SGST DEPARTMENT SPECIAL CIRCLE-II, ERNAKULAM DIST.PIN-682015.** - **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.** ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-6-** **SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).20482/2018, WP(C).25472/2018, WP(C).25687/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-7-** # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941** ## **WP(C).No.17206 of 2018** ## **PETITIONER/S:** **KALYAN PLYWOODS VIII/638A, ALINCHUVADU, VALAYANCHIRANGARA P.O.,PERUMBAVOOR, ERNAKULAM-683556,REPRESENTED BY ITS MANAGING PARTNER M.M.BEERAN.** **BY ADVS. DR.K.P.PRADEEP SMT.NEENA ARIMBOOR SMT.T.THASMI SRI.K.P.KESAVAN NAIR SRI.SANAND RAMAKRISHNAN SRI.T.T.BIJU** ## **RESPONDENT/S:** **1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695001.** - **2 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT,TAX TOWERS, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM-695002.** **-8-** ## **W.P.(C) No. 16409/2018 & Conn.Cases** - **3 COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES,SECOND CIRCLE, PERUMBAVOOR, ERNAKULAM - 683542.** **4 GOODS AND SERVICE TAX COUNCIL GOVERNMENT OF INDIA,OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR,TOWER II, JEEVAN BHARTI, BUILDING, JANPATH ROAD,CONNAUGHT PLACE, NEW DELHI - 110 001,REPRESENTED BY ITS ADDITIONAL SECRETARY.** **BY ADVS. GOVERNMENT PLEADER ASSISTANT SOLICITOR GENERAL SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).16281/2018, WP(C).17983/2018, WP(C).18181/2018, WP(C).18183/2018, WP(C).26473/2018, WP(C).16409/2018, WP(C).26650/2018, WP(C).26821/2018, WP(C).17880/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-9-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941** ## **WP(C).No.17880 of 2018** ## **PETITIONER/S:** **M/S. SHA TRADERS H.A.K.COMPOUND,CHALAI BAZAR, THIRUVANANTHAPURAM,REPRESENTED BY ITS MANAGING DIRECTOR,MAHEEN,S/O SHAHID HAMEED,AGED 59,SALEEM COTTAGE,KAKOTHUMUKU,THIRUVANANTHAPURAM-9.** **BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA** ## **RESPONDENT/S:** - **1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT,SECOND CIRCLE,TAX TOWER,KARAMANA,THIRUVANANTHAPURAM695002.** - **2 COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT,TAX TOWERS,THIRUVANANTHAPURAM-695001.** - **3 THE STATE OF KERALA REPRESENTED BY ITS CHIEF** **-10-** ## **W.P.(C) No. 16409/2018 & Conn.Cases** **SECRETARY,SECRETARIAT,THIRUVANANTHAPURAM-695001.** - **4 SECRETARY COMMERCIAL TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695001.** **5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY,DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NORTH BLOCK,NEW DELHI-110001.** **BY ADVS. SRI.H.GOPAKUMAR, CGC** **SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).16281/2018, WP(C).17206/2018, WP(C).17983/2018, WP(C).18181/2018, WP(C).18183/2018, WP(C).26473/2018, WP(C).16409/2018, WP(C).26650/2018, WP(C).26821/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-11-** # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941** ## **WP(C).No.17983 of 2018** ## **PETITIONER/S:** **NAS TRADING COMPANY BEHIND MINI CIVIL STATION, PADA NORTH,KARUNAGAPPALLY, KOLLAM DISTRICT, PIN- 690 516,REPRESENTED BY ITS PARTNER SANTHAKUMARI SUDHAKARAN.** **BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.V.JAYAPRAKASH SRI.M.RAJAGOPAL** ## **RESPONDENT/S:** - **1 ASSISTANT COMMISSIONER SGST DEPARTMENT,SPECIAL CIRCLE, BABUJI NAGAR,KOLLAM, PIN- 691 002** - **2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM- 695 001** - **3 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE,** ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-12-** **MINISTRY OF FINANCE,ROOM NO. 46,NORTH BLOCK, NEW DELHI-110 001** **BY ADVS. SMT.PREMLATHA K. NAIR, CGC** **SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).16281/2018, WP(C).17206/2018, WP(C).18181/2018, WP(C).18183/2018, WP(C).26473/2018, WP(C).16409/2018, WP(C).26650/2018, WP(C).26821/2018, WP(C).17880/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **-13-** ## **W.P.(C) No. 16409/2018 & Conn.Cases** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941** ## **WP(C).No.18181 of 2018** ## **PETITIONER/S:** **SAJU PROPRIETOR, STAR CASHEW, KILIKOLLUR, KALLUMTHAZHAM P.O., KOLLAM DISTRICT.** **BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL** ## **RESPONDENT/S:** - **1 THE ASSISTANT COMMISSIONER COMMERCIAL TAXES DEPARTMENT, SPECIAL CIRCLE, ASRAMOM, KOLLAM, PIN-691002.** - **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.** ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-14-** **SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).16281/2018, WP(C).17206/2018, WP(C).17983/2018, WP(C).18183/2018, WP(C).26473/2018, WP(C).16409/2018, WP(C).26650/2018, WP(C).26821/2018, WP(C).17880/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-15-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941** ## **WP(C).No.18183 of 2018** ## **PETITIONER/S:** **HAJIRA A.K. AGED 58 YEARS PROPRIETRESS, SPARK ASSOCIATES,EDAPPALLYKOTTA, CHAVARA, KOLLAM DISTRICT.** ## **BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL** ## **RESPONDENT/S:** - **1 STATE TAX OFFICER (ENQUIRY), KOLLAM OFFICE OF THE DEPUTY COMMISSIONER,THIRD CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT,ASRAMOM, KOLLAM691 002.** - **2 THE COMMERCIAL TAX INSPECTOR COMMERCIAL TAX CHECK POST,ARYANKAVU PO, KOLLAM DISTRICT, PIN-691 309.** - **3 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001.** **-16-** ## **W.P.(C) No. 16409/2018 & Conn.Cases** **4 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001.** **BY ADVS. SMT.H.SUBHALEKSHMI, CGC** **SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).16281/2018, WP(C).17206/2018, WP(C).17983/2018, WP(C).18181/2018, WP(C).26473/2018, WP(C).16409/2018, WP(C).26650/2018, WP(C).26821/2018, WP(C).17880/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **W.P.(C) No. 16409/2018 & Conn.Cases** **-17-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941** ## **WP(C).No.20482 of 2018** ## **PETITIONER/S:** **GLASS HOUSE VII/347, MC ROAD JUNCTION,KALADY, PIN-683 574, REPRESENTED BY ITS PROPRIETOR,SRI.LORANCE P.S.** **BY ADV. SRI.K.S.HARIHARAN NAIR** ## **RESPONDENT/S:** |**1**|**ASSISTANT COMMISSIONER (DEPUTATION)**| |---|---| ||**STATE GOODS AND SERVICES TAX DEPARTMENT,SPECIAL**| ||**CIRCLE, MATTANCHERRY AT ALUVA-683 101.**| |**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 ADVS. SRI. L.RAM MOHAN, CGC** ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-18-** **SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).16682/2018, WP(C).25472/2018, WP(C).25687/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **-19-** ## **W.P.(C) No. 16409/2018 & Conn.Cases** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941** ## **WP(C).No.25472 of 2018** ## **PETITIONER/S:** **ALIN CASHEWS ALIN CASHEWS, MANGADU (P.O.), KOLLAM,PIN - 691 015 [REPRESENTED BY SHIHANSHA A.,MANAGING PARTNER].** **BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768)** ## **RESPONDENT/S:** - **1 ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE KOLLAM, STATE GOODS & SERVICES TAX DEPARTMENT, KOLLAM, PIN - 691 002.** - **2 COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002** - **3 STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM - 695 002** ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-20-** **SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).16682/2018, WP(C).20482/2018, WP(C).25687/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-21-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941** ## **WP(C).No.25687 of 2018** ## **PETITIONER/S:** **MAXIM TRADERS (P) LTD PANAMPILLY NAGAR, COCHIN - 682 036 REPRESENTED BY ITS CHAIRMAN & MANAGING DIRECTOR HIMAMUDEEN RAMJU SAIT.** ## **BY ADV. SRI.K.S.HARIHARAN NAIR** ## **RESPONDENT/S:** - **1 THE STATE TAX OFFICER (INVESTIGATION BRANCH) STATE GOODS AND SERVICES TAX, KOTTAYAM - 686 002.** - **2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.** - **3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI - 110 001.** ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-22-** **SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).16682/2018, WP(C).20482/2018, WP(C).25472/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-23-** # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941** ## **WP(C).No.26473 of 2018** ## **PETITIONER/S:** **M/S.CHATHAMKULAM PROJECTS & DEVELOPERS PRIVATE LIMITED** **8/892, CHATHAMKULAM, CHANDRANAGAR, PALAKKAD, REPRESENTED BY ITS MANAGING DIRECTOR SUMESH BABU.** **BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY** ## **RESPONDENT/S:** - **1 THE STATE TAX OFFICER WORKS CONTRACT, 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. 4 CENTRAL BOARD OF EXCISE CUSTOMS** ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-24-** **DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001.** **BY ADVS.** **SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS** **SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).16281/2018, WP(C).17206/2018, WP(C).17983/2018, WP(C).18181/2018, WP(C).18183/2018, WP(C).16409/2018, WP(C).26650/2018, WP(C).26821/2018, WP(C).17880/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-25-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941** ## **WP(C).No.26650 of 2018** ## **PETITIONER/S:** ## **SIDHIK NIJAS PROPRIETOR, PEEDIKATHAZHATHU SPICES,MANJAPPARA.** ## **BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY** ## **RESPONDENT/S:** - **1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, CHERUTHONI AT IDUKKI - 685 602.** - **2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002.** - **3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.** - **4 CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001.** ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-26-** **SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).16281/2018, WP(C).17206/2018, WP(C).17983/2018, WP(C).18181/2018, WP(C).18183/2018, WP(C).26473/2018, WP(C).16409/2018, WP(C).26821/2018, WP(C).17880/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-27-** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE S.V.BHATTI** **FRIDAY, THE 12TH DAY OF JULY 2019 / 21ST ASHADHA, 1941** ## **WP(C).No.26821 of 2018** ## **PETITIONER/S:** **M/S.BREEZE AGED 47 YEARS SHOP NO.A3 &A4, 38/2409,KALOOR KATHRIKKADAVU ROAD,KALOOR,KOCHI- 682 018,REPRESENTED BY V.A. BASHEER,PROPRIETOR, BREEZE** **BY ADVS. SRI.K.M.CHERIAN SRI.R.RAMAKRISHNAN POTTY SRI.V.P.SABU** ## **RESPONDENT/S:** - **1 THE COMMERCIAL TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICES TAX,1ST CIRCLE, KALAMASSERY, CIVIL STATION,KAKKANADU, KOCHI- 682 030** - **2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICES TAX,THIRUVANANTHAPURAM- 695 001** - **3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF** **-28-** ## **W.P.(C) No. 16409/2018 & Conn.Cases** **TAXES,SECRETARIAT, THIRUVANANTHAPURAM- 695 001** - **4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI- 110 001** **BY ADV. B.RAJESH SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.07.2019, ALONG WITH WP(C).16281/2018, WP(C).17206/2018, WP(C).17983/2018, WP(C).18181/2018, WP(C).18183/2018, WP(C).26473/2018, WP(C).16409/2018, WP(C).26650/2018, WP(C).17880/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-29-** ## **J U D G M E N T** **[ WP(C) 16409/2018 ,WP(C).16281/2018 ,WP(C).16682/2018 ,WP(C).17206/2018 ,WP(C).17880/2018 ,WP(C).17983/2018 ,WP(C).18181/2018 ,WP(C).18183/2018 ,WP(C).20482/2018 ,WP(C).25472/2018 ,WP(C).25687/2018 ,WP(C).26473/2018 ,WP(C).26650/2018 ,WP(C).26821/2018 ]** In this batch of writ petitions the petitioners have laid challenge amongst others that Section 174 of the KSGST Act is _ultra virus_ of the state's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken. 2. Heard the learned counsel for the petitioners and the learned Government Pleader. 3. Keeping in view the judgment of this Court in W.P.(C)No.11335 of 2018 dated 11.1.2019, the ratio laid down therein and with the consent of the counsel on either side, the following order is made. 4. The writ petitions are dismissed by referring to and following the judgment in W.P.(C)No.11335 of 2018. The counsel for the petitioners for the present do not invite a finding, though it is against the **-30-** ## **W.P.(C) No. 16409/2018 & Conn.Cases** petitioners in view of the decisions of this Court in _**M/s.Sheen Golden**_ **.** _**Jewels (India) Pvt.Ltd. v. The State Tax Officer (IB)-1[1]**_ 5. The petitioners if so advised, can avail the remedy of appeal or revision before the appellate authority/revisional authority as the case may be and avail such remedy of appeal or revision along with an application for condonation of delay. The appellate/principal authority takes note of the time spent by the petitioner/assessee in working out the writ prayer and passes orders appropriately so that the statutory remedy of appeal/revision is not rendered ineffective or remedy is lost to an aggrieved party. Sd/S.V.BHATTI JUDGE jjj 1 Judgement dated 11.1.2019 in WPC No.11335 of 2018 & conn.cases ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-31-** ## APPENDIX OF WP(C) 16409/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE DLO LICENSE DATED 24.6.2016 ISSUED BY PERAVORR GRAMA PANCHAYATH EXHIBIT P2 TRUE COPY OF THE NOTICE DATED 8.3.2018 ISSUED BY 1ST RESPONDENT TO THE PETITIONER **W.P.(C) No. 16409/2018 & Conn.Cases** **-32-** ## APPENDIX OF WP(C) 16281/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32151066849/2013-14 DATED 24-02-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2013-14. - EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32151066849/2013-14 DATED 23-04-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2013-14. - EXHIBIT P3 TRUE COPY OF THE CONSTITUTIONAL [101ST AMENDMENT] ACT 2016. - EXHIBIT P4 TRUE COPY OF THE RELEVANT PAGES OF UNION LIST [LIST I] TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. - EXHIBIT P5 TRUE COPY OF THE RELEVANT PAGES OF STATE LIST [LIST II] TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. - EXHIBIT P6 TRUE COPY OF THE NOTIFICATION NO.SO 2986(E) DATED 16-09-2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P7 TRUE COPY OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN WP(C)NO.11335 DATED 04-04-2018. ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-33-** ## APPENDIX OF WP(C) 16682/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF NOTICE DATED 28-04-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WPC NO. 13552 OF 2018. ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-34-** ## APPENDIX OF WP(C) 17206/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1: TRUE COPY OF THE REGISTRATION CERTIFICATE IN TIN 32151316994 DATED 16.08.2010. EXHIBIT-P2: TRUE COPY OF THE ANNUAL RETURN FOR THE YEAR 2014-15 IN TN 32151316994. EXHIBIT-P3: TRUE COPY OF THE NOTICE NO.32151316994/2014-15 DATED 03.03.2018 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXHIBIT-P4: TRUE COPY OF THE RELEVANT PAGES OF THE NOTIFICATION NO.10017/LEG A2/2017/LAW DATED 16.09.2017 ISSUED BY THE GOVERNMENT OF KERALA. ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-35-** ## APPENDIX OF WP(C) 17880/2018 PETITIONER'S/S EXHIBITS: EXT. P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32010135985/16-17 DATED 15.5.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2016-17 EXT.P2 A TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018 PASSED IN WP(C)NO.11335 OF 2018 BY THE HON'BLE HIGH COURT OF KERALA. ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-36-** ## APPENDIX OF WP(C) 17983/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2015-16 EXHIBIT P2 COPY OF NOTICE DATED 1.3.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1)FOR THE YEAR 201516 EXHIBIT P3 COPY OF REPLY DATED 10.4.2018 FILED BY THE PETITIONER EXHIBIT P4 COPY OF ORDER DATED 10.4.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16 EXHIBIT P5 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO 13552/2018 ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-37-** ## APPENDIX OF WP(C) 18181/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 31.03.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16. EXHIBIT P1(A) COPY OF ORDER DATED 31.03.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.13552 OF 2018. ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-38-** ## APPENDIX OF WP(C) 18183/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 : COPY OF INVOICE DATED 5-6-2015 ISSUED BY THE SUPPLIER, M/S.MAHINDRA & MAHINDRA LTD., SREEPERUMPUDUR, CHENNAI. EXHIBIT P2 : COPY OF NOTICE DATED 9-6-2015 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 : COPY OF REPLY DATED 10-6-2015 FILED BY THE PETITIONER. EXHIBIT P4 : COPY OF REVISED NOTICE DATED 15-6-2015 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P5 : COPY OF THE REPLY DATED 17-6-2015 FILED BY THE PETITIONER. EXHIBIT P6 : COPY OF THE ORDER DATED 24-6-2015 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P7 : COPY OF THE ORDER DATED 7-3-2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P8 : COPY OF INTERIM ORDER DATED 13-4-2018 ISSUED BY THIS HON'BLE COURT IN WPC.NO.13552 OF 2018. ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-39-** ## APPENDIX OF WP(C) 20482/2018 PETITIONER'S/S EXHIBITS: EXT.P1 COPY OF THE ANNUAL RETURN FILED BY THE PETITIONER FOR THE YEAR 2016-17 DATED 14/06/2017. EXT.P2 COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 11/05/2018. EXT.P3 COPY OF THE REPLY TO EXT.P2 DATED 25/05/2018 FILED BY THE PETITIONER. EXT.P4 COPY OF THE ASSESSMENT ORDER DATED 31/05/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 201617. EXT.P5 COPY OF THE INTERIM ORDER DATED 13/04/2018 ISSUED BY THIS HONOURABLE COURT IN WP(C) NO.13552/2018. ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-40-** ## APPENDIX OF WP(C) 25472/2018 PETITIONER'S/S EXHIBITS: EXT.P1: TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32020292204/13-14 DATED 18/06/2018 ISSUED BY THE 1ST RESPONDENT EXT.P2: TRUE COPY OF THE ADJOURNMENT NOTICE DATED 13/07/2018 ISSUED BY THE 1ST RESPONDENT ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-41-** ## APPENDIX OF WP(C) 25687/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF MONTHLY RETURN FOR THE MONTH OF APRIL 2017 DATED 21-06-2017. EXHIBIT P1(A) COPY OF MONTHLY RETURN FOR THE MONTH OF MAY 2017 DATED 21-06-2017. EXHIBIT P1(B) COPY OF MONTHLY RETURN FOR THE MONTH OF JUNE 2017 DATED 22-07-2017. EXHIBIT P2 COPY OF THE PENALTY ORDER DATED 30-04-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 201718. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO. 13552 OF 2018. ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-42-** ## APPENDIX OF WP(C) 26473/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 05/06/2018. **W.P.(C) No. 16409/2018 & Conn.Cases** **-43-** ## APPENDIX OF WP(C) 26650/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE MONTH OF APRIL 2017 TO JUNE 2017 (2017-18) DATED 30.06.2018 EXHIBIT P2. TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 30.06.2018 ## **W.P.(C) No. 16409/2018 & Conn.Cases** **-44-** ## APPENDIX OF WP(C) 26821/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32071220357/15-16 DATED 26.6.2018