High Court of KeralaSingle JudgeWrit petitions dismissed; remedy of appeal/revi...
WP(C).No.16995 of 2018 & CONN. CASES
Case / Petition Number:WP(C).No.16995 of 2018
Neutral Citation:/
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 may pursue appellate or revisional remedies with condonation of delay as appropriate. No determination on merits of individual assessments is made.
- Final Disposition
- Writ petitions dismissed; remedy of appeal/revision available; follow-up by appellate authority with possible condonation of delay
Parties to the Case
Appellants / Petitioners
- T.F. Thomas, Proprietor, M/S Tharakan Super Market, Koonamoochi, Thrissur
- M/S Aswathy Marbles and Granites, Pallickal, Mavelikkara
- Madhu P., Proprietor, Diadhem Medicals, Chungathara, Malappuram
- Sheno i Agencies, Pepples Building, Kozhikode
- M/S Green Bags, Kochi
- Carpenters Classic India (P) Limited, Kochi
- Malabar Cement Products, Koolivayal, Wayand
- M/S PPS Oil Mills, Palakkad
- M/S Manaltheeram Beach Resorts Private Limited
- M/S Shire Homes
- M/S Fathima Traders Pvt Ltd
- M/S JKJ Industries
- M/S Archana Traders
- N. Krishnakumar
- M/S The Heights Munnar (and affiliated units)
- M/S Quilon Consulting Engineers
- MODICARE LIMITED
- M/S The Heights Munnar Viripara
- N/A (batch petitioners)
Respondents
- State Tax Officer, SGST Department (Kunnumkulam)
- Commissioner of SGST Department (Thiruvananthapuram)
- State of Kerala, Secretary to Taxes/Finance Department, Secretariat, Thiruvananthapuram
- Central Board of Indirect Taxes & Customs, Department of Revenue, Ministry of Finance, Government of India, New Delhi
Legal Representation & Advocates
Counsels for Petitioners
- • Smt. S.K. Devi
- • Sri. Santhosh P. Abraham
- • K. Shaj
- • Renjit George
- • Aji V. Dev
- • Alan Priyadarshi Dev
- • Mohandas K.C.
- • O.A. Nuriy a
- • P.S. Soman
- • T. Ramadhy
- • B. Prabhakaran
- • Suddheer
- • Bobby John
- • P.B. Sahasranaman
- • K. Jagadeesh
- • T.S. Hari Kumaran
Counsels for Respondents
- • Smt. I. Sheeladevi
- • Sri Sreelal Warrier
- • Sri P. Vijayakumar
- • Sri Thushara James
- • SRI SREELAL WARRIER
- • SPL. GP C.E UNNIKRISHNAN
- • Dr Thushara James
- • SRI P.VIJAYAKUMAR
- • SREELAL WARIER
Case Synopsis & Summary
This batch of writ petitions challenges the validity and application of tax assessments under the Kerala SGST and KVAT regimes, notably contending that Section 174 of the KSGST Act is ultra vires and that the demands are time-barred under Section 25(1) of the KVAT Act. Heard by a Single Judge, the Court, referring to its earlier decision in W.P.(C) No.11335 of 2018 dated 11.01.2019, consolidates and follows the ratio laid down therein. On 08 July 2019 the Court dismisses all petitions, without venturing into the merits of the individual assessments. It records consent of counsel and directs petitioners to pursue appellate or revisional remedies, with a possibility of condonation of delay, so as not to render the statutory remedies ineffective. The judgment emphasizes the legitimacy of the statutory remedy and the limits of writ jurisdiction in tax matters, reiterating that, where questions relate to validity or limitation, aggrieved parties should seek redressal through the statutory machinery rather than the writ route. The order thus binds the petitioners to pursue appeals/revisions and keeps the writ petitions closed, in line with the precedents cited.
Provisions of Law Cited
Section 174 of the KSGST ActSection 25(1) of the KVAT Act, 2003
Legal Doctrines & Maxims
- Ultra vires
- Exhaustion of statutory remedies
Submissions & Arguments
Contentions of Appellants / Petitioners
The petitioners contend that Section 174 of the Kerala SGST Act is ultra vires the State legislature, and several petitions assert that the demands issued under the KVAT Act are time-barred under Section 25(1) of the KVAT Act, 2003. They challenge the validity and enforceability of assessments and seek quashing notices and stay of demand. They emphasise writ jurisdiction should be used only where no adequate statutory remedy exists, and urge the Court to exercise its power to protect taxpayers from invalid or time-barred assessments.
Contentions of Respondents
The respondents submit that Section 174 of the KSGST Act is constitutionally enacted and within the legislative competence. They argue that KVAT Act time-bars do not automatically preclude valid assessments and that the petitioners may press their rights through appeals/revisions under the respective statutes. The respondents rely on the Court’s decision in W.P.(C) No.11335 of 2018 to justify dismissing the batch petitions and emphasize that the writ petitions do not resolve questions of merits, but only preserve the right to pursue statutory remedies. They also highlight that the Court has consistently urged adherence to statutory appellate channels and condonation rules to avoid prejudice to taxpayers.
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 | Referenced in passing to note the petitioners’ choice of remedy; the Court does not rely on it for its current ruling. |
| W.P.(C) No.11335 of 2018 & conn. cases | — | Positive | The Court follows the ratio of this precedent to dismiss the petitions and to direct remedies through statutory channels. |
Diagnostic Tool
Does this judgment govern your specific facts?
Don't risk relying on a distinguishable precedent. Enter your facts or proposition below. We will test it against WP(C).No.16995 of 2018 & CONN. CASES and instantly map out authorities that support, challenge, or govern your position.
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.16995 of 2018**
## **PETITIONER:**
**T.F. THOMAS PROPRIETOR, M/S. THARAKAN SUPER MARKET, KOONAMOOCHI, THRISSUR.**
**BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM**
## **RESPONDENTS:**
- **1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, KUNNAMKULAM - 680 501.**
- **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 ADVS.**
**SMT.A.SREEKALA, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP C.E UNNIKRISHNAN, GP DR.THUSHARA JAMES**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).27582/2018, WP(C).29982/2018, WP(C).31183/2018, WP(C).31185/2018, WP(C).31383/2018, WP(C).31983/2018, WP(C).36383/2018, WP(C).40122/2018, WP(C).40523/2018, WP(C).40524/2018, WP(C).40773/2018, WP(C).41352/2018, WP(C).41572/2018, WP(C).42093/2018, WP(C).42323/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.16995 of 2018 & CONN. CASES -2-
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
## **THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941**
## **WP(C).No.27582 of 2018**
**PETITIONER: M/S.ASWATHY MARBLES AND GRANITES PALLICKAL P O, MAVELIKARA, PIN-690 503, REPRESENTED BY ITS PROPRIETRIX. BY ADV. A. KRISHNAN RESPONDENTS: 1 ASSISTANT COMMISSIONER (ASSESSMENT ) STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, CIVIL STATION, OFFICE OF THE STATE GOODS AND SERVICE TAX DEPARTMENT, ALAPPUZHA, PIN-688 001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 3 STATE OF KERALA REPRESENTED BY SECRETARY TO TAXES, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHPAURAM695001. 4 THE UNION OF INDIA REPRESENTED BY SECRETARY TO FINANCE, FINANCE DEPARTMENT, NEW DELHI-110001. BY ADVS. SRI. P VIJAYAKUMAR, ASGI SPL. GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36383/2018, WP(C).31983/2018, WP(C).31383/2018, WP(C).31185/2018, WP(C).31183/2018, WP(C).29982/2018, WP(C).16995/2018, WP(C).42093/2018, WP(C).41352/2018, WP(C).42323/2018, WP(C).41572/2018, WP(C).40773/2018, WP(C).40524/2018, WP(C).40523/2018, WP(C).40122/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.16995 of 2018 & CONN. CASES -3-
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
## **THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941**
## **WP(C).No.29982 of 2018**
## **PETITIONER:**
**MADHU P., AGED 51 YEARS S/O MANOHARAN, RESIDING AT PAKANDATHIL, CHUNGATHARA, MALAPPURAM DIST. 679 334 (PROPRIETOR, DIADHEM MEDICALS, CHUNGATHARA, MALAPPURAM)**
**BY ADVS. K. SHAJ SRI.RENJIT GEORGE**
## **RESPONDENTS:**
**1 THE SECRETARY, TAXES GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM -695001 2 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 11001 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695001 4 THE STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER, STATE GST DEPARTMENT, NILAMBUR, MALAPPURAM DISTRICT - 678001**
**BY ADV. SMT.I.SHEELADEVI, SC,KMTWF BOARD SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP C.E UNNIKRISHNAN GP DR. THUSHARA JAMES**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON**
WP(C).No.16995 of 2018 & CONN. CASES -4-
**08.07.2019, ALONG WITH WP(C).36383/2018, WP(C).31983/2018, WP(C).31383/2018, WP(C).31185/2018, WP(C).31183/2018, WP(C).27582/2018, WP(C).16995/2018, WP(C).42093/2018, WP(C).41352/2018, WP(C).42323/2018, WP(C).41572/2018, WP(C).40773/2018, WP(C).40524/2018, WP(C).40523/2018, WP(C).40122/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.16995 of 2018 & CONN. CASES -5-
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
## **THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941**
## **WP(C).No.31183 of 2018**
## **PETITIONER:**
**SHENOI AGENCIES PEPLES BUILDING, 4TH RAILWAY GATE,KOZHIKODE, REPRESENTED BY ITS PROPRIETOR, NANDAKUMAR**
**BY ADVS. SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV MOHANDAS K.C SMT.O.A.NURIYA**
## **RESPONDENT:**
**1. THE STATE TAX OFFICER SECOND CIRCLE, S.G.S.T. DEPARTMENT, KOZHIKODE-6**
**2. STATE OF KERALA REPRESENTED BY SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHPAURAM-695001.**
**3. CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001**
**4. THE UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001.**
**SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.P.VIJAYAKUMAR, ASGI**
WP(C).No.16995 of 2018 & CONN. CASES -6-
## **SPL. GP C.E UNNIKRISHNAN GP DR THUSHARA JAMES**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36383/2018, WP(C).31983/2018, WP(C).31383/2018, WP(C).31185/2018, WP(C).29982/2018, WP(C).27582/2018, WP(C).16995/2018, WP(C).42093/2018, WP(C).41352/2018, WP(C).42323/2018, WP(C).41572/2018, WP(C).40773/2018, WP(C).40524/2018, WP(C).40523/2018, WP(C).40122/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.16995 of 2018 & CONN. CASES -7-
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
## **THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941**
## **WP(C).No.31185 of 2018**
## **PETITIONER:**
**M/S. GREEN BAGS 47/451 A, MALIEKAL BUILDING, VADUTHALA P.O., KOCHI REPRESENTED BY JERRY T R ,MG.PARTNER**
**BY ADVS. P.S.SOMAN PULLADAN SMT.T.RADHAMANY**
## **RESPONDENTS:**
|**1**|**STATE TAX OFFICER**|
|---|---|
||**1 ST CIRCLE, STATE GOODS AND SERVICE TAX**|
||**DEPARTMENT,CLASS TOWER,**|
||**ORS ROAD,ERNAKULAM 682018**|
|**2**|**THE COMMISSIONER**|
||**STATE GOODS AND 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 AND CUSTOMS,**|
||**DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,**|
||**GOVERNMENT OF INDIA, NEW DELHI 110 001**|
|**5**|**INSPECTING ASSISTANT COMMISSIONER,**|
||**COMMERCIAL TAXES, CIVIL STATION, KAKKANAD,**|
||**ERNAKULAM 682 030**|
||**SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF**|
||**EXCISE AND CUSTOMS**|
||**SPL. GP C.E UNNIKRISHNAN**|
||**GP DR THUSHARA JAMES**|
WP(C).No.16995 of 2018 & CONN. CASES -8-
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36383/2018, WP(C).31983/2018, WP(C).31383/2018, WP(C).31183/2018, WP(C).29982/2018, WP(C).27582/2018, WP(C).16995/2018, WP(C).42093/2018, WP(C).41352/2018, WP(C).42323/2018, WP(C).41572/2018, WP(C).40773/2018, WP(C).40524/2018, WP(C).40523/2018, WP(C).40122/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.16995 of 2018 & CONN. 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.31383 of 2018**
## **PETITIONER:**
**CARPENTERS CLASSIC INDIA (P) LIMITED, MUSCAT TOWER, SAHODARAN AYYAPPAN ROAD, KADAVANTHARA, KOCHI - 682 020, (REPRESENTED BY THE MANAGER).**
**BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR P.J.ANILKUMAR**
## **RESPONDENTS:**
**1 STATE TAX OFFICER, SQUAD NO.I, STATE GOODS AND SERVICE TAX DEPARTMENT, THRISSUR - 680 001. 2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695002. SPL. GP C.E UNNIKRISHNAN GP DR THUSHARA JAMES**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36383/2018, WP(C).31983/2018, WP(C).31185/2018, WP(C).31183/2018, WP(C).29982/2018, WP(C).27582/2018, WP(C).16995/2018, WP(C).42093/2018, WP(C).41352/2018, WP(C).42323/2018, WP(C).41572/2018, WP(C).40773/2018, WP(C).40524/2018, WP(C).40523/2018, WP(C).40122/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.16995 of 2018 & CONN. CASES -10-
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941**
## **WP(C).No.31983 of 2018**
## **PETITIONERS:**
**MALABAR CEMENT PRODUCTS KOOLIVAYAL, PANAMARAM, WAYANAD - 670 721. REPRESENTED BY ITS PROPRIETOR VARKEY**
**BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR SRI.T.G.MADHAVANUNNI**
## **RESPONDENTS:**
**1 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM - 695 033. 2 THE STATE TAX OFFICER, SGST DEPARTMENT, MANANTHAVADY, WAYANAD-670 645. 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI-110 001.**
**BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP C.E UNNIKRISHNAN GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36383/2018, WP(C).31383/2018, WP(C).31185/2018, WP(C).31183/2018, WP(C).29982/2018, WP(C).27582/2018, WP(C).16995/2018, WP(C).42093/2018, WP(C).41352/2018, WP(C).42323/2018, WP(C).41572/2018, WP(C).40773/2018, WP(C).40524/2018, WP(C).40523/2018, WP(C).40122/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.16995 of 2018 & CONN. CASES -11-
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
## **THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941**
## **WP(C).No.36383 of 2018**
**PETITIONER:**
**M/S. THE HEIGHTS MUNNAR VIRIPARA P.O., MANKULAM, IDUKKI DISTRICT, REPRESENTED BY ITS MANAGING PARTNER MR.WILSON PAULOSE. BY ADV. SRI.SOJAN JAMES**
## **RESPONDENTS:**
**1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, DEVIKULAM, IDUKKI DISTRICT. 2 THE STATE TAX OFFICER(W.C AND L.T), STATE GOODS AND SERVICE TAX DEPARTMENT,KATTAPPANA,IDUKKI DISTRICT. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DLEHI-110001.**
**SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP C.E UNNIKRISHNAN GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).31983/2018, WP(C).31383/2018, WP(C).31185/2018, WP(C).31183/2018, WP(C).29982/2018, WP(C).27582/2018, WP(C).16995/2018, WP(C).42093/2018, WP(C).41352/2018, WP(C).42323/2018, WP(C).41572/2018, WP(C).40773/2018, WP(C).40524/2018, WP(C).40523/2018, WP(C).40122/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.16995 of 2018 & CONN. CASES -12-
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
## **THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941**
## **WP(C).No.40122 of 2018**
## **PETITIONER:**
**M/S. PPS OIL MILLS 11/202, ALTHARA JUNCTION, KODUMBU, PALAKKAD, REPRESENTED BY AUTHORIZED PERSON SRI.P.SACHITHANANDAN, S/O.PERIASWAMY, AGED 50 YEARS.**
**BY ADV. SRI.C.K.SREEJITH**
## **RESPONDENTS:**
|**1**|**THE STATE TAX OFFICER**|
|---|---|
||**OFFICE OF THE STATE TAX OFFICER, 2ND CIRCLE,**|
||**PALAKAKD-678 001.**|
|**2**|**THE COMMISSIONER, STATE GOODS AND SERVICES TAX**|
||**DEPARTMENT,PALAKKAD-678 001.**|
|**3**|**STATE OF KERALA,**|
||**REPRESENTED BY STATE GOODS AND SERVICE TAX**|
||**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.**|
|**5**|**THE INSPECTING ASSISTANT COMMISSIONER,**|
||**STATE GOODS AND SERVICES TAX DEPARTMENT,**|
||**PALAKKAD-678 001.**|
||**SPL. GP C.E UNNIKRISHNAN**|
||**GP DR THUSHARA JAMES**|
||**SRI.P.VIJAYAKUMAR, ASGI**|
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36383/2018, WP(C).31983/2018, WP(C).31383/2018, WP(C).31185/2018, WP(C).31183/2018,**
WP(C).No.16995 of 2018 & CONN. CASES -13-
**WP(C).29982/2018, WP(C).27582/2018, WP(C).16995/2018, WP(C).42093/2018, WP(C).41352/2018, WP(C).42323/2018, WP(C).41572/2018, WP(C).40773/2018, WP(C).40524/2018, WP(C).40523/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.16995 of 2018 & CONN. CASES -14-
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
## **THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941**
## **WP(C).No.40523 of 2018**
## **PETITIONER:**
**M/S. MANALTHEERAM BEACH RESORTS PRIVATE LIMITED CHOWARA, CHOWARA P.O., THIRUVANANTHAPURAM, REPRESENTED BY BABY MATHEW, MANAGING DIRECTOR.**
**BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.B.PRABHAKARAN**
## **RESPONDENTS:**
|**1**|**STATE TAX OFFICER,**|
|---|---|
||**STATE GOODS AND SERVICE TAX DEPARTMENT,**|
||**NEYYATTINKARA, THIRUVANANTHAPURAM.**|
|**2**|**THE COMMISSIONER,**|
||**STATE GOODS AND SERVICE TAX DEPARTMENT, TAX**|
||**TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695**|
||**002.**|
|**3**|**THE SECRETARY, TAXES DEPARTMENT,**|
||**GOVERNMENT OF KERLA, SECRETARIAT,**|
||**THIRUVANANTHAPURAM-695 001.**|
|**4**|**CENTRAL BOARD OD EXCISE AND CUSTOMS,**|
||**DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,**|
||**GOVERNMENT OF INDIA, NEW DELHI-110 001.**|
||**SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF**|
||**EXCISE AND CUSTOMS**|
||**SPL. GP C.E UNNIKRISHNAN**|
||**GP DR THUSHARA JAMES**|
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36383/2018, WP(C).31983/2018, WP(C).31383/2018, WP(C).31185/2018, WP(C).31183/2018, WP(C).29982/2018, WP(C).27582/2018, WP(C).16995/2018, WP(C).42093/2018, WP(C).41352/2018, WP(C).42323/2018,**
WP(C).No.16995 of 2018 & CONN. CASES -15-
**WP(C).41572/2018, WP(C).40773/2018, WP(C).40524/2018, WP(C).40122/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.16995 of 2018 & CONN. CASES -16-
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941**
## **WP(C).No.40524 of 2018**
## **PETITIONER:**
**M/S.SHIRE HOMES T.K.MADHAVA MEMORIAL BUILDING, M.C.ROAD, NATTAKAOM.P.O., KOTTAYAM PIN-686013. REPRESENTED BY ITS MANAGING PARTNER M.M.AJAYAKUMAR.**
**BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL**
## **RESPONDENTS:**
**1 STATE TAX OFFICER (WORK CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT, NAGAMPADOM, KOTTAYAM-686001.**
**2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001.**
**SPL. GP C.E UNNIKRISHNAN GP DR THUSHARA JAMES**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36383/2018, WP(C).31983/2018, WP(C).31383/2018, WP(C).31185/2018, WP(C).31183/2018, WP(C).29982/2018, WP(C).27582/2018, WP(C).16995/2018, WP(C).42093/2018, WP(C).41352/2018, WP(C).42323/2018, WP(C).41572/2018, WP(C).40773/2018, WP(C).40523/2018, WP(C).40122/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.16995 of 2018 & CONN. CASES -17-
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
## **THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941**
## **WP(C).No.40773 of 2018**
## **PETITIONER:**
**M/S.FATHIMA TRADERS PVT LTD. KUNNAMKULAM, REPRESENTED BY ITS MANAGING DIRECTOR, E.P. MOHAMMED KUTTY.**
**BY ADVS. SRI.SANTHOSH P.ABRAHAM SMT.S.K.DEVI**
## **RESPONDENTS:**
**1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, KUNNAMKULAM-680501. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. SRI.P.VIJAYAKUMAR, ASGI SPL. GP C.E UNNIKRISHNAN GP DR THUSHARA JAMES**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36383/2018, WP(C).31983/2018, WP(C).31383/2018, WP(C).31185/2018, WP(C).31183/2018, WP(C).29982/2018, WP(C).27582/2018, WP(C).16995/2018, WP(C).42093/2018, WP(C).41352/2018, WP(C).42323/2018,**
WP(C).No.16995 of 2018 & CONN. CASES -18-
**WP(C).41572/2018, WP(C).40524/2018, WP(C).40523/2018, WP(C).40122/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.16995 of 2018 & CONN. 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.41352 of 2018**
**PETITIONER:**
**M/S. JKJ INDUSTRIES PUTHUPPADY P.O., MUVATTUPUZHA, REPRESENTED BY JIYAS.C.J, MG.PARTNER.**
**BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.S.SUDHEER (K/417/1984)**
## **RESPONDENTS:**
**1 STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, REVENUE TOWER, KOTHAMANGALAM-686691. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM695001. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADV. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP C.E UNNIKRISHNAN GP DR THUSHARA JAMES**
WP(C).No.16995 of 2018 & CONN. CASES -20-
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36383/2018, WP(C).31983/2018, WP(C).31383/2018, WP(C).31185/2018, WP(C).31183/2018, WP(C).29982/2018, WP(C).27582/2018, WP(C).16995/2018, WP(C).42093/2018, WP(C).42323/2018, WP(C).41572/2018, WP(C).40773/2018, WP(C).40524/2018, WP(C).40523/2018, WP(C).40122/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.16995 of 2018 & CONN. 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.41572 of 2018**
## **PETITIONER:**
## **MODICARE LIMITED**
**CC-29/46,JANATHA JN.,S.A.ROAD,VYTTILA, KOCHI-682019.REPRESENTED BY VASANTHA KUMAR, AUTHORISED SIGNATORY,MODICARE LIMITED.**
**BY ADV. SRI.K.M.CHERIAN**
## **RESPONDENTS:**
- **1 THE ASST COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICE TAX, SPECIAL CIRCLE-I,ERNAKULAM,KOCHI-682015.**
- **2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM-695001.**
- **3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY,DEPARTMENT OF TAXES,SECRETARIAT,THRIUVANANTHAPURAM-695001.**
- **4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP C.E UNNIKRISHNAN GP DR THUSHARA JAMES**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36383/2018, WP(C).31983/2018, WP(C).31383/2018, WP(C).31185/2018, WP(C).31183/2018, WP(C).29982/2018, WP(C).27582/2018, WP(C).16995/2018,**
WP(C).No.16995 of 2018 & CONN. CASES -22-
**WP(C).42093/2018, WP(C).41352/2018, WP(C).42323/2018, WP(C).40773/2018, WP(C).40524/2018, WP(C).40523/2018, WP(C).40122/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.16995 of 2018 & CONN. 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.42093 of 2018**
## **PETITIONER:**
**K.SREEKUMAR PROPRIETOR, M/S.QUILON CONSULTING ENGINEERS, PATTAHANAM P.O., DIVYA NAGAR, KOLLAM DISTRICT, PIN- 691 021.**
## **BY ADV. SRI.BOBBY JOHN**
## **RESPONDENTS:**
- **1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695 002.**
- **2 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.**
- **3 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, WORKS CONTRACT, KOLLAM, KOLLAM DISTRICT, PIN- 691 002.**
- **4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE), CENTRAL SECRETARIAT, NEW DELHI - 110 001.**
## **SRI.P.VIJAYAKUMAR, ASGI**
## **SPL. GP C.E UNNIKRISHNAN GP DR THUSHARA JAMES**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36383/2018, WP(C).31983/2018, WP(C).31383/2018, WP(C).31185/2018, WP(C).31183/2018, WP(C).29982/2018, WP(C).27582/2018, WP(C).16995/2018,**
WP(C).No.16995 of 2018 & CONN. CASES -24-
**WP(C).41352/2018, WP(C).42323/2018, WP(C).41572/2018, WP(C).40773/2018, WP(C).40524/2018, WP(C).40523/2018, WP(C).40122/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.16995 of 2018 & CONN. CASES -25-
# **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.42323 of 2018**
## **PETITIONER:**
**N. KRISHNAKUMAR AGED 58 YEARS S/O. NARAYANA IYYER, M/S. ARCHANA TRADERS, KARUNAGAPPALLY P.O., KOLLAM - 690 518, RESIDING AT NEYYASSERIMADOM, ADINAD NORTH P.O., KARUNAGAPPALLY, KOLLAM - 690 542.**
**BY ADVS. SRI.P.B.SAHASRANAMAN SRI.K.JAGADEESH SRI.T.S.HARIKUMAR**
## **RESPONDENTS:**
**1 THE STATE TAX OFFICER KARUNAGAPPALLY, KOLLAM - 690 518. 2 THE COMMISSIONER, STATE OF GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIATE, THIRUVANANTHAPURAM - 695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001.**
**SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP C.E UNNIKRISHNAN GP DR THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36383/2018, WP(C).31983/2018, WP(C).31383/2018, WP(C).31185/2018, WP(C).31183/2018, WP(C).29982/2018, WP(C).27582/2018, WP(C).16995/2018, WP(C).42093/2018, WP(C).41352/2018, WP(C).41572/2018,**
WP(C).No.16995 of 2018 & CONN. CASES -26-
**WP(C).40773/2018, WP(C).40524/2018, WP(C).40523/2018, WP(C).40122/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.16995 of 2018 & CONN. CASES -27-
## **JUDGMENT**
**[ WP(C) 16995/2018, WP(C).27582/2018, WP(C).29982/2018, WP(C).31183/2018, WP(C).31185/2018,WP(C).31383/2018, WP(C).31983/2018, WP(C).36383/2018, WP(C).40122/2018, WP(C).40523/2018, WP(C).40524/2018,WP(C).40773/2018, WP(C).41352/2018, WP(C).41572/2018, WP(C).42093/2018 WP(C).42323/2018 ]**
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
WP(C).No.16995 of 2018 & CONN. CASES -28-
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 petitioners in view of the
decisions of this Court in _**M/s.Sheen Golden Jewels (India) Pvt.Ltd.**_ **.** _**v. The State Tax Officer (IB)-1[1]**_
5. The petitioners if so advised, can avail the remedy of appeal or revision before the appellate authority/revisional authority as the case may be and avail such remedy of appeal or revision along with an application for condonation of delay. The appellate/principal authority takes note of the time spent by the petitioner/assessee in working out the writ prayer and passes orders appropriately so that the statutory remedy of appeal/revision is not rendered ineffective or remedy is lost to an aggrieved party.
**Sd/-**
## **S.V.BHATTI**
**JUDGE**
JS
1 Judgement dated 11.1.2019 in WPC No.11335 of 2018 & conn.cases
WP(C).No.16995 of 2018 & CONN. CASES -29-
## **APPENDIX OF WP(C) 16995/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32081243804/2009-10 DATED 28.03.2018.**
WP(C).No.16995 of 2018 & CONN. CASES -30-
## **APPENDIX OF WP(C) 27582/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 TRUE COPY OF THE REGISTRATION CERTIFICATE EXHIBIT P2 TRUE COPY OF THE NOTICE FOR THE YEAR 2015-16 DATED 24.7.2018 EXHIBIT P3 TRUE COPY OF INTERIM STAY ORDER PASSED BY THIS HON'BE COURT IN WPC NO 15148 OF 2015 DT 4.5.2018**
WP(C).No.16995 of 2018 & CONN. CASES -31-
## **APPENDIX OF WP(C) 29982/2018**
## **PETITIONER'S/S EXHIBITS:**
|**EXHIBIT P1**|**THE TRUE COPY OF NOTICE DATED**|
|---|---|
||**06/08/2018 UNDER SECTION 25(1) OF THE**|
||**KVAT ACT, 2003 IN RESPECT OF THE**|
||**ASSESSMENT YEAR 2011-2012 ISSUED BY THE**|
||**FOURTH RESPONDENT TO THE PETITIONER'S**|
||**SOLE PROPRIETORSHIP CONCERN.**|
|**EXHIBIT P2**|**THE TRUE COPY OF NOTICE DATED**|
||**06/08/2018 UNDER SECTION 25(1) OF THE**|
||**KVAT ACT, 2003 IN RESPECT OF THE**|
||**ASSESSMENT YEAR 2012-2013 ISSUED BY THE**|
||**FOURTH RESPONDENT TO THE PETITIONER'S**|
||**SOLE PROPRIETORSHIP CONCERN.**|
|**EXHIBIT P3**|**THE TRUE COPY OF NOTICE DATED**|
||**06/08/2018 UNDER SECTION 25(1) OF THE**|
||**KVAT ACT, 2003 IN RESPECT OF THE**|
||**ASSESSMENT YEAR 2013-2014 ISSUED BY THE**|
||**FOURTH RESPONDENT TO THE PETITIONER'S**|
||**SOLE PROPRIETORSHIP CONCERN.**|
|**EXHIBIT P4**|**THE TRUE COPY OF NOTICE DATED**|
||**06/08/2018 UNDER SECTION 25(1) OF THE**|
||**KVAT ACT, 2003 IN RESPECT OF THE**|
||**ASSESSMENT YEAR 2014-2015 ISSUED BY THE**|
||**FOURTH RESPONDENT TO THE PETITIONER'S**|
||**SOLE PROPRIETORSHIP CONCERN.**|
|**EXHIBIT P5**|**THE TRUE COPY OF NOTICE DATED**|
||**06/08/2018 UNDER SECTION 25(1) OF THE**|
||**KVAT ACT, 2003 IN RESPECT OF THE**|
||**ASSESSMENT YEAR 2015-2016 ISSUED BY THE**|
||**FOURTH RESPONDENT TO THE PETITIONER'S**|
||**SOLE PROPRIETORSHIP CONCERN.**|
|**EXHIBIT P6**|**THE TRUE COPY OF NOTICE DATED**|
||**06/08/2018 UNDER SECTION 25(1) OF THE**|
||**KVAT ACT, 2003 IN RESPECT OF THE**|
||**ASSESSMENT YEAR 2016-2017 ISSUED BY THE**|
||**FOURTH RESPONDENT TO THE PETITIONER'S**|
||**SOLE PROPRIETORSHIP CONCERN.**|
WP(C).No.16995 of 2018 & CONN. CASES -32-
## **APPENDIX OF WP(C) 31183/2018**
**PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE U/S. 25(1) OF THE ACT FOR THE YEAR 2011-12 DATED 06.07.201 EXHIBIT P2 TRUE COPY OF THE REPLY DATED 26.07.2018 EXHIBIT P3 A TRUE COPY OF ASSESSMENT ORDER DATED 02.08.2018**
WP(C).No.16995 of 2018 & CONN. CASES -33-
## **APPENDIX OF WP(C) 31185/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 32071525211/17-18 (04/17 TO 06/17) DATED 06-02-2018 ISSUED BY THE 1ST RESPONDENT.**
**EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P(C) NO. 11335/2018 DATED 04-04-2018**
**EXHIBIT P3 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 5TH RESPONDENT DEMANDING THE PAYMENT OF THE ASSESSED TAX IN EXHIBIT P1 ORDER DATED 30-062018.**
WP(C).No.16995 of 2018 & CONN. CASES -34-
## **APPENDIX OF WP(C) 31383/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 TRUE COPY OF THE PENALTY ORDER BEARING NO.VCI/259/2017-18/2013-14 DATED 6.9.2018 ISSUED BY THE 1ST RESPONDENT**
WP(C).No.16995 of 2018 & CONN. CASES -35-
## **APPENDIX OF WP(C) 31983/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 25.07.2018 ISSUED UNDER SECTION 25(1) OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2 TRUE COPY OF THE ORDER DATED 04.04.2018 OF THE HON'BLE HIGH COURT IN WP(C)NO.11355 OF 2018.**
WP(C).No.16995 of 2018 & CONN. CASES -36-
## **APPENDIX OF WP(C) 36383/2018**
**PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE COMMON ASSESSMENT ORDER DATED 18.9.2018 FOR THE YEAR 2015-2016 AND 2016-17. EXHIBIT P2 TRUE COPY OF THE NOTICE DATED 23.10.2018 FOR THE YEARS 2015-16 AND 2016-2017.**
WP(C).No.16995 of 2018 & CONN. CASES -37-
## **APPENDIX OF WP(C) 40122/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1**
**THE TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 25(1) OF THE ACT DATED 29.10.2018.**
WP(C).No.16995 of 2018 & CONN. CASES -38-
## **APPENDIX OF WP(C) 40523/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.LT 32010994326/2013-14 DATED 31.08.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2013-14. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C)NO.11335/2018 DATED 04.04.2018.**
WP(C).No.16995 of 2018 & CONN. CASES -39-
## **APPENDIX OF WP(C) 40524/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 COPY OF ORDER DATED 08/10/2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16.**
**EXHIBIT P1 A COPY OF THE NOTICE DATED 27.10.2017 ISSUED BY THE 1ST RESPONDENT EXHIBIT P1 B COPY OF THE REPLY DATED 18.12.2017 EXHIBIT P2 COPY OF INTERIM ORDER DATED 13/04/2018 ISSUED BY THIS HON'BLE COURT IN WP(C)NO.13552 OF 2018.**
WP(C).No.16995 of 2018 & CONN. CASES -40-
## **APPENDIX OF WP(C) 40773/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 TRUE COPY OF THE ORDER NO.32081208322/11-12 DATED 30/10/2018.**
WP(C).No.16995 of 2018 & CONN. CASES -41-
## **APPENDIX OF WP(C) 41352/2018**
**PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32151554392/16-17 DATED 31.10.2018 PASSED BY THE IST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO.11335/2018 DATED 4.4.2018.**
WP(C).No.16995 of 2018 & CONN. CASES -42-
## **APPENDIX OF WP(C) 41572/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 TRUE COPY OF THE IMPUGNED ASSESSMENT ORDER 32070298972/16-17(VAT)DATED 30/11/2018.**
WP(C).No.16995 of 2018 & CONN. CASES -43-
## **APPENDIX OF WP(C) 42093/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 TRUE COPY OF THE SAID NOTICE DATED 11/12/2018 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER.**
**EXHIBIT P1 A TRUE COPY OF THE SAID NOTICE DATED 11/12/2018 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER FOR THE YEAR 2016-17.**
**EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 04/04/2018, PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.11335/2018.**
**EXHIBIT P2 A TRUE COPY OF THE INTERIM ORDER DATED 03/10/2018, PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.32076/2018.**
WP(C).No.16995 of 2018 & CONN. CASES -44-
## **APPENDIX OF WP(C) 42323/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 TRUE PHOTOSTAT COPY OF THE ASSESSMENT ORDER OF THE PETITIONER VIDES ORDER NO. 3202098412/2015-16 DATED 01.11.2018.**
**EXHIBIT P2 THE TRUE PHOTOSTAT COPY OF THE ASSESSMENT ORDER OF THE PETITIONER VIDES ORDER NO. 32020908412/2016-17 DATED 01.11.2018. EXHIBIT P3 THE TRUE PHOTOSTAT COPY OF THE ORDER DATED 04.04.2018 IN W.P.(C) NO. 11335 OF 2018.**