High Court of KeralaSingle JudgeDismissed
WP(C).No.25028 of 2018 & Connected Cases (High Court of Kerala, Ernakulam)
Case / Petition Number:WP(C).No.25028 of 2018
Case Details & Bench
- Court
- High Court of Kerala
- Hon'ble Judges
- S. V. Bhatti
- Judgment Date
- 2019-07-08
- Court Decision / Holding
- The writ petitions are dismissed. The court refers to the ratio in W.P.(C) No. 11335 of 2018 and states that the petitioners may pursue appeals or revisions with condonation of delay to challenge the orders. The court notes that there is no necessity to resolve the constitutional viability of Section 174 in this batch and that the remedies of appeal or revision remain available to the petitioners.
- Final Disposition
- Dismissed
Parties to the Case
Appellants / Petitioners
- Krishna Agencies
- Jobo Lawrence (M/s Ashok Rubber Works)
- Noushad S.
- Abdul Kayoom
- M/s Royal Wood Traders
- M/s Cargil Mobiles
- M/s Johns Biwheelers
- M/s Zygon Imports and Exports
- P. Kammed Kiutty
- Sarika Engineering Works
- Kottayam Agencies (Pala)
- M/s N.S. Furniture
- V. H. Abdul Gafoor
- Zeal Tech Projects Pvt. Ltd.
- Pournami Fashion Jewellery
- Xavier Mani
- Baby T. U.
Respondents
- The State Tax Officer (various circles)
- The Commissioner of State Taxes
- The Secretary to Government, Taxes Department, Government of Kerala
- Union of India represented by the Secretary, Department of Revenue, Ministry of Finance
- Central Board of Excise and Customs (Department of Revenue, Ministry of Finance)
- The State of Kerala (as represented by the Chief Secretary in related petitions)
Legal Representation & Advocates
Counsels for Petitioners
- • S. Anil Kumar
- • K. V. Jayaprakash
- • M. Raghopal
- • C. K. Sreejith
- • A. K. Abraham
Counsels for Respondents
- • C. E. Unnikrishnan (Special Government Pleader)
- • Dr. Thushara James (Government Pleader)
- • P. Vijayakumar (ASGI)
- • Sri Bobby John Pulickapparambil (advocate for respondents in some petitions)
- • Sreelal N. Warrier (Standing Counsel)
Case Synopsis & Summary
This batch of writ petitions challenges, among others, Section 174 of the Kerala State Goods and Services Tax (KSGST) Act and, in several petitions, the applicability or limitation of demands under the Kerala VAT Act (KVAT). Heard together by Judge S. V. Bhatti on 8 July 2019, the Court relied on a prior decision in W.P.(C) No. 11335 of 2018 and acknowledged its ratio, along with the court’s own prior rulings, to frame the outcome. The petitioners, various dealers and companies, argue that the 174 KSGST provision is ultra vires the state's legislative competence and/or that demands under KVAT are time-barred under Section 25(1) of the KVAT Act. The State and Union of India defend the statutory framework, contending the provisions are valid and within constitutional competence, with the limitation issue addressed by the earlier decision. After hearing, the court dismissed all connected petitions, noting that the petitioners may challenge the orders by filing appeals or revisions with condonation of delay, thereby preserving the right to seek redress through proper appellate channels. The judgment underscores that no relief is granted in these petitions, and directs resolution through statutory remedies in light of the cited authorities.
Provisions of Law Cited
Section 174 of the Kerala State Goods and Services Tax Act (KSGST Act)Section 25(1) of the Kerala VAT Act (KVAT Act)(references to Section 6 read with Section 13(1)(a) & (b) of the Kerala Luxury Tax Act appear in case exhibits)
Legal Doctrines & Maxims
- Ultra vires
Submissions & Arguments
Contentions of Appellants / Petitioners
The petitioners contend that Section 174 of the Kerala State Goods and Services Tax Act, 2017, is ultra vires the State’s legislative power or that the demands under the KVAT Act are time-barred under Section 25(1). They urge invalidity of the demand or the enabling provision, asserting that the challenged provisions exceed constitutional competence and/or violate statutory limitations. They rely on consistent earlier pronouncements and argue for quashing the demands, or at least staying collection until proper legal process is concluded. They request the court to recognize the appellate or revisional avenues with condonation of delay to preserve the right to challenge in a timely manner.
Contentions of Respondents
The respondents defend the validity and constitutionality of the KSGST Act and Section 25(1) of the KVAT Act. They submit that the legislative framework is within constitutional competence, and that the Petitioners’ contentions are addressed through the statutory remedies and the court’s previous rulings, including the reliance on W.P.(C) No. 11335 of 2018. They emphasize that the petitioners have adequate remedies via appeals or revisions and that condonation of delay is available, ensuring that the statutory remedy is not rendered ineffective. The respondents also cite the need to maintain revenue administration under the existing tax regime and the precedents binding the court’s interpretation of these sections.
Cited Precedents (2)
| Case Name | Citation | Treatment | Explanation |
|---|---|---|---|
| W.P.(C) No.11335 of 2018 | Not provided in document | Positive | Judgment in 11335/2018 is cited as controlling authority guiding the disposal in this batch. |
| M/s. Sheen Golden Jewels (India) Pvt. Ltd. v. The State Tax Officer (IB)-1 | Not provided in document | Positive | Petitioners’ counsel acknowledge that this court’s decisions influence the outcome; the judgment follows those precedents. |
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Extracted Judgment Text
Exact text extracted from official judgment records.
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.25028 of 2018**
## **PETITIONER:**
**KRISHNA AGENCIES RAJESWARI STREET,PATTIKARA, PALAKKAD – 678 001 REPRESENTED BY ITS PROPRIETOR,SETHU SEKARA MENON.A.**
**BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.V.JAYAPRAKASH SRI.M.RAJAGOPAL**
## **RESPONDENTS:**
**1 COMMERCIAL TAX OFFICER OFFICE OF THE COMMERCIAL TAX OFFICER,SECOND CIRCLE,PALAKKAD, PIN - 678 001.**
**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).17422/2018,WP(C).17830/2018, WP(C).21263/2018, WP(C).21431/2018, WP(C).26058/2018, WP(C).28850/2018, WP(C).29050/2018, WP(C).29064/2018, WP(C).29646/2018, WP(C).31840/2018, WP(C).31852/2018, WP(C).31914/2018, WP(C).33915/2018, WP(C).33944/2018, WP(C).35230/2018, WP(C).35426/2018, WP(C).37142/2018, WP(C).39052/2018, WP(C).39054/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.25028 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.17422 of 2018**
## **PETITIONER:**
**JOBOY LAWRENCE MANAGING PARTNER, M/S. ASHOK RUBBER WORKS, INDUSTRIAL NAGAR P.O., CHANGANASSERY - 686 106. BY ADV. SRI.C.K.SREEJITH**
## **RESPONDENTS:**
**1 COMMERCIAL TAX OFFICER FIRST CIRCLE, CHANGANASSERY - 686 101. 2 STATE OF KERALA REPRESENTED BY 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. 47, NORTH BLOCK, NEW DELHI- 110 001. BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASSISTANT SOLICITOR GENERAL OF INDIA**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39054/2018, WP(C).39052/2018, WP(C).37142/2018, WP(C).35426/2018, WP(C).35230/2018, WP(C).33915/2018, WP(C).33944/2018, WP(C).31852/2018, WP(C).31914/2018, WP(C).31840/2018, WP(C).29646/2018, WP(C).29050/2018, WP(C).29064/2018, WP(C).28850/2018, WP(C).26058/2018, WP(C).21431/2018, WP(C).21263/2018, WP(C).25028/2018, WP(C).17830/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.25028 of 2018 &
CONNECTED CASES 3
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE S.V.BHATTI**
**MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941**
**WP(C).No.17830 of 2018**
|**PETITIONER**<br>**:**|**PETITIONER**<br>**:**|**PETITIONER**<br>**:**||
|---|---|---|---|
||||**NOUSHAD S**|
||||**PROPRIETOR, M/S. BROTHERS CONSTRUCTION, SHEEJA**|
||||**MANZIL, KOLACHEL, PERINGAMALA, EDINJAR**|
||||**PO,THIRUVANANTHAPURAM.**|
||||**BY ADV. SRI.C.K.THANU PILLAI**|
|**RESPONDENTS**<br>**:**||||
|**1**|||**THE STATE TAX OFFICER**|
||||**WORKS CONTRACT, 2ND FLOOR,**|
||||**TAX TOWERS, KARAMANA,**|
||||**THIRUVANANTHAPURAM 695 002.**|
|**2**|||**THE STATE OF KERALA**|
||||**REPRESENTED BY THE SECRETARY TO GOVERNMENT,**|
||||**TAXES DEPARTMENT, SECRETARIAT,**|
||||**THIRUVANANTHAPURAM 695 001.**|
|**3**|||**UNION OF INDIA**|
||||**REPRESENTED BY THE SECRETARY,**|
||||**DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,**|
||||**NORTH BLOCK, CENTRAL SECRETARIAT,**|
||||**NEW DELHI - 110001.**|
||||**BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER**|
||||**DR. THUSHARA JAMES, GOVERNMENT PLEADER**|
||||**SRI. P.VIJAYAKUMAR, ASGI**|
||||**SRI.ROJO JOSEPH THURUTHIPARA, CGC**|
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39054/2018, WP(C).39052/2018, WP(C).37142/2018, WP(C).35426/2018, WP(C).35230/2018, WP(C).33915/2018, WP(C).33944/2018, WP(C).31852/2018, WP(C).31914/2018, WP(C).31840/2018, WP(C).29646/2018, WP(C).29050/2018, WP(C).29064/2018, WP(C).28850/2018, WP(C).26058/2018, WP(C).21431/2018, WP(C).21263/2018, WP(C).17422/2018, WP(C).25028/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.25028 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.21263 of 2018**
**PETITIONER: ABDUL KAYOOM AGED 54 YEARS S/O. K. MOHAMMED KUTTY, PROPRIETOR, MUBARAK STATIONERY, NO.23/515, MAIN ROAD, OTTAPALAM, PALAKKAD**
**BY ADV. SRI.JACOB SEBASTIAN RESPONDENTS: 1 STATE OF KERALA & BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, TRIVANDRUM-695001 2 THE STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER OTTAPALAM-679 101 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001 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 SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39054/2018, WP(C).39052/2018, WP(C).37142/2018, WP(C).35426/2018, WP(C).35230/2018, WP(C).33915/2018, WP(C).33944/2018, WP(C).31852/2018, WP(C).31914/2018, WP(C).31840/2018, WP(C).29646/2018, WP(C).29050/2018, WP(C).29064/2018, WP(C).28850/2018, WP(C).26058/2018, WP(C).21431/2018, WP(C).17422/2018, WP(C).25028/2018, WP(C).17830/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.25028 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.21431 of 2018**
## **PETITIONER:**
**M/S. ROYAL WOOD TRADERS IV/514-1, THOTTUMUGHAM PO,ALUVA, ERNAKULAM DISTRICT, REPRESENTED BY THE PROPRIETOR ABDUL GAFOOR**
**BY ADVS. SRI.C.A.NAVAS SRI.T.K.SASIKUMAR**
## **RESPONDENTS:**
- **1 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY,TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM, 695001**
- **2 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM 695001**
- **3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM 695001**
- **4 UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI 110001**
- **5 ASSISTANT COMMISSIONER II DEPARTMENT OF COMMERCIAL TAXES,SPECIAL CIRCLE, MATTANCHERY, ALUVA 683006**
WP(C).No.25028 of 2018 &
CONNECTED CASES 6
**6 THE COMMERCIAL TAX OFFICER COMMERCIAL TAX OFFICE, ALUVA, ERNAKULAM DISTRICT, 683006**
**BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P.VIJAYAKUMAR, ASGI SRI.B.RAMACHANDRAN, CGC**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39054/2018, WP(C).39052/2018, WP(C).37142/2018, WP(C).35426/2018, WP(C).35230/2018, WP(C).33915/2018, WP(C).33944/2018, WP(C).31852/2018, WP(C).31914/2018, WP(C).31840/2018, WP(C).29646/2018, WP(C).29050/2018, WP(C).29064/2018, WP(C).28850/2018, WP(C).26058/2018, WP(C).21263/2018, WP(C).17422/2018, WP(C).25028/2018, WP(C).17830/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.25028 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.26058 of 2018**
|**PETITIONER**<br>**:**|**PETITIONER**<br>**:**|**PETITIONER**<br>**:**||
|---|---|---|---|
||||**T.N.MOTHILAL**|
||||**PROPRIETOR, HOTEL MOTHIMAHAL,**|
||||**NEAR OVERBRIDGE, M.G.ROAD,THRISSUR.**|
||||**BY ADVS.**|
||||**SRI.N.MURALEEDHARAN NAIR**|
||||**SMT.K.HYMAVATHY**|
|**RESPONDENTS**<br>**:**||||
|**1**|||**THE STATE TAX OFFICER(LUXUARY TAX)**|
||||**STATE GOODS SERVICE TAX DEPARTMENT,**|
||||**POOTHOLE ROAD, THRISSUR - 680 004.**|
|**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 INDIA - 110 001.**|
||||**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).39054/2018, WP(C).39052/2018, WP(C).37142/2018, WP(C).35426/2018, WP(C).35230/2018, WP(C).33915/2018, WP(C).33944/2018, WP(C).31852/2018, WP(C).31914/2018, WP(C).31840/2018, WP(C).29646/2018, WP(C).29050/2018, WP(C).29064/2018, WP(C).28850/2018, WP(C).21431/2018, WP(C).21263/2018, WP(C).17422/2018, WP(C).25028/2018, WP(C).17830/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.25028 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.28850 of 2018**
## **PETITIONER:**
**M/S. CARGIL MOBILES MASJID COMPLEX, KONGAD, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, HABEEB P.U BY ADVS. HARISANKAR V. MENON KRISHNA.K MEERA V.MENON**
## **RESPONDENTS:**
|**1**|**THE STATE TAX OFFICER**|
|---|---|
||**FIRST CIRCLE,**|
||**STATE GST DEPARTMENT,**|
||**PALAKKAD 678001**|
|**2**|**THE COMMISSIONER**|
||**STATE GOODS AND SERVICE TAX DEPARTMENT,**|
||**THIRUVANANTHAPURAM-695001**|
|**3**|**THE 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).39054/2018, WP(C).39052/2018, WP(C).37142/2018, WP(C).35426/2018, WP(C).35230/2018, WP(C).33915/2018, WP(C).33944/2018, WP(C).31852/2018, WP(C).31914/2018, WP(C).31840/2018, WP(C).29646/2018, WP(C).29050/2018, WP(C).29064/2018, WP(C).26058/2018, WP(C).21431/2018, WP(C).21263/2018, WP(C).17422/2018, WP(C).25028/2018, WP(C).17830/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.25028 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.29050 of 2018**
## **PETITIONER:**
|||**M/S.JOHN'S BIWHEELERS**|
|---|---|---|
|||**THAYYIL HOUSE,**|
|||**THATHAMPALLY PO,**|
|||**ALAPPUZHA 688013,**|
|||**REPRESENTED BY MANAGING PARTNER,**|
|||**GEORGE A. THAYYIL**|
|||**BY ADV. SRI.A.KRISHNAN**|
|**RESPONDENTS**<br>**:**|||
|**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 688001**|
|**2**||**THE COMMISSIONER**|
|||**STATE GOODS AND SERVICE TAX DEPARTMENT,**|
|||**THIRUVANANTHAPURAM - 695 001.**|
|**3**||**STATE OF KERALA**|
|||**REPRESENTED BY SECRETARY TO TAXES,**|
|||**FINANCE DEPARTMENT,**|
|||**SECRETARIAT,**|
|||**THIRUVANANTHAPURAM - 695 001.**|
|**4**||**THE UNION OF INDIA**|
|||**REPRESENTED BY SECRETARY TO FINANCE,**|
|||**FINANCE DEPARTMENT,**|
|||**NEW DELHI - 110 001.**|
|||**BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER**|
|||**DR. THUSHARA JAMES, GOVERNMENT PLEADER**|
|||**SRI. P.VIJAYAKUMAR, ASGI**|
|||**ADV. SMT.O.M.SHALINA**|
WP(C).No.25028 of 2018 & CONNECTED CASES 10
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39054/2018, WP(C).39052/2018, WP(C).37142/2018, WP(C).35426/2018, WP(C).35230/2018, WP(C).33915/2018, WP(C).33944/2018, WP(C).31852/2018, WP(C).31914/2018, WP(C).31840/2018, WP(C).29646/2018, WP(C).29064/2018, WP(C).28850/2018, WP(C).26058/2018, WP(C).21431/2018, WP(C).21263/2018, WP(C).17422/2018, WP(C).25028/2018, WP(C).17830/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.25028 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.29064 of 2018**
## **PETITIONER:**
**M/S ZYGON IMPORTS AND EXPORTS NELLIKUZHY P.O, IRUMALAPPADY, KOTHAMANGALAM, ERNAKULAM DISTRICT-686 691, REPRESENTED BY ITS MANAGING PARTNER, ANOOP GEORGE.**
**BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN : 1 THE STATE TAX OFFICER KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, KOTHAMANGALAM, ERNAKULAM DISTRICT – 686 691 2 THE COMMISSIONER KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA P.O, THIRUVANANTHAPURAM DISTRICT-695001 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM DISTRICT-695001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001**
## **RESPONDENTS:**
**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).39054/2018, WP(C).39052/2018, WP(C).37142/2018, WP(C).35426/2018, WP(C).35230/2018, WP(C).33915/2018, WP(C).33944/2018, WP(C).31852/2018, WP(C).31914/2018, WP(C).31840/2018, WP(C).29646/2018, WP(C).29050/2018, WP(C).28850/2018, WP(C).26058/2018, WP(C).21431/2018, WP(C).21263/2018, WP(C).17422/2018, WP(C).25028/2018, WP(C).17830/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.25028 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.29646 of 2018**
## **PETITIONER:**
**P.K KAMMED KIUTTY PROPRIETOR, P.K.K CONSTRUCTIONS, PEZHUNGADAN KOLATHIKKEL, KEEZHUPARAMBA POST, ARECODE, MALAPPUARM DISTRICT – 673 639**
**BY ADVS.**
**SRI.K.SAGER IBRAHIM SRI.E.C.AHAMED FAZIL SRI.K.M.FIROZ SMT.M.SHAJNA SRI.P.C.MUHAMMED NOUSHIQ**
## **RESPONDENTS:**
**1 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX, WORKS CONTRACT, 2ND FLOOR, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM 695002**
- **2 COMMISSIONER OF STATE**
**GOODS AND SERVICE TAX, STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM-695001.**
- **3 THE STATE OF KERALA, REP.BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695001**
- **4 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001**
**5 UNION OF INDIA, REP.BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVT. OF INDIA, NORTH BLOCK, NEW DELHI-110001.**
- **BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P.VIJAYAKUMAR, ASGI**
WP(C).No.25028 of 2018 & CONNECTED CASES 13
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39054/2018, WP(C).39052/2018, WP(C).37142/2018, WP(C).35426/2018, WP(C).35230/2018, WP(C).33915/2018, WP(C).33944/2018, WP(C).31852/2018, WP(C).31914/2018, WP(C).31840/2018, WP(C).29050/2018, WP(C).29064/2018, WP(C).28850/2018, WP(C).26058/2018, WP(C).21431/2018, WP(C).21263/2018, WP(C).17422/2018, WP(C).25028/2018, WP(C).17830/2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.25028 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.31840 of 2018**
## **PETITIONER:**
|||**P.U.GEORGE**|
|---|---|---|
|||**S/O UDUPPU, AGED 64,PROPRIETOR,**|
|||**M/S. UNION STATIONERY, DOOR NO. 26/41,**|
|||**BIG BAZAR, PALAKKAD**|
|||**BY ADVS.**|
|||**SRI.VINOD RAVINDRANATH**|
|||**SMT.MEENA.A.**|
|**RESPONDENTS**<br>**:**|||
|**1**||**THE STATE OF KERALA**|
|||**REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT**|
|||**SECRETARIAT, THIRUVANANTHAPURAM, PIN 695001**|
|**2**||**STATE TAX OFFICER,**|
|||**SGST DEPARTMENT, KERALA, 1ST CIRCLE, PALAKKAD,**|
|||**PIN-678001.**|
|**3**||**COMMISSIONER OF KERALA STATE GST,**|
|||**KERALA STATE GST DEPARTMENT, TAX TOWERS,KILLIPALAM,**|
|||**KARAMANA, P.O, THIRUVANANTHAPURAM,PIN-695002.**|
|**4**||**GOODS AND SERVICE TAX COUNCIL,**|
|||**GOVERNMENT OF INDIA, OFFICE OF THE GST COUNCIL,**|
|||**SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI**|
|||**BUILDING, JANAPATH ROAD, CONNAUGHT PLACE,**|
|||**NEW DELHI-110001, REP.BY ITS ADDL.SECRETARY.**|
|||**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).39054/2018, WP(C).39052/2018, WP(C).37142/2018, WP(C).35426/2018, WP(C).35230/2018, WP(C).33915/2018, WP(C).33944/2018, WP(C).31852/2018, WP(C).31914/2018, WP(C).29646/2018, WP(C).29050/2018, WP(C).29064/2018, WP(C).28850/2018, WP(C).26058/2018, WP(C).21431/2018, WP(C).21263/2018, WP(C).17422/2018, WP(C).25028/2018, WP(C).17830/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.25028 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.31852 of 2018**
**PETITIONER: M/S.SARIKA ENGINEERING WORKS PURAKKAD PO, ALAPPUZHA 688 561 REPRESENTED BY ITS PROPRIETRIX BY ADV. SRI.A.KRISHNAN RESPONDENTS: 1 THE STATE TAX OFFICER-1 STATE GOODS AND SERVICE TAX DEPARTMENT, 1ST 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, THIRUVANANTHAPURAM - 695001 4 THE UNION OF INDIA REPRESENTED BY SECRETARY TO FINANCE, FINANCE DEPARTMENT, 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).39054/2018, WP(C).39052/2018, WP(C).37142/2018, WP(C).35426/2018, WP(C).35230/2018, WP(C).33915/2018, WP(C).33944/2018, WP(C).31914/2018, WP(C).31840/2018, WP(C).29646/2018, WP(C).29050/2018, WP(C).29064/2018, WP(C).28850/2018, WP(C).26058/2018, WP(C).21431/2018, WP(C).21263/2018, WP(C).17422/2018, WP(C).25028/2018, WP(C).17830/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.25028 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.31914 of 2018**
## **PETITIONER:**
**M/S. KOTTAYAM AGENCIES PALA, REPRESENTED BY ITS PROPRIETOR, SRI.SIJU RAJ BY ADVS. SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV SMT.O.A.NURIYA**
## **RESPONDENTS:**
- **1 THE STATE TAX OFFICER SGST DEPARTMENT, MINI CIVIL STATION, PALA-686575**
- **2 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM 695 001**
- **3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 110 001**
- **4 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 110 001.**
**BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI.SREELAL N. WARRIER, STANDING COUNSEL SRI. P.VIJAYAKUMAR, ASGI**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39054/2018, WP(C).39052/2018, WP(C).37142/2018, WP(C).35426/2018, WP(C).35230/2018, WP(C).33915/2018, WP(C).33944/2018, WP(C).31852/2018, WP(C).31840/2018, WP(C).29646/2018, WP(C).29050/2018, WP(C).29064/2018, WP(C).28850/2018, WP(C).26058/2018, WP(C).21431/2018, WP(C).21263/2018, WP(C).17422/2018, WP(C).25028/2018, WP(C).17830/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.25028 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.33915 of 2018**
|**PETITIONER**<br>**:**|**PETITIONER**<br>**:**|**PETITIONER**<br>**:**||
|---|---|---|---|
||||**M/S.N.S. FURNITURE**|
||||**KUNDAMPARAMBIL BUILDING, VATTEKKUNNAM-MASJID ROAD,**|
||||**EDAPPALLY NORTH, ERNAKULAM, PIN-682024,**|
||||**REPRESENTED BY PROPRIETOR MR. NAJEEB K P**|
||||**BY ADVS.**|
||||**SRI.SOJAN MATHEW**|
||||**SRI.V.C.CHARLY**|
|**RESPONDENTS**<br>**:**||||
|**1**|||**THE STATE OF KERALA**|
||||**REPRESENTED BY THE PRINCIPAL SECRETARY TO**|
||||**GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT**|
||||**SECRETARIAT, THIRUVANANTHAPURAM-695001**|
|**2**|||**THE STATE TAX OFFICER,**|
||||**COMMERCIAL TAX OFFICER, SGST DEPARTMENT, KVAT**|
||||**CIRCLE-1, KALAMASSERY AT CIVIL STATION, KAKKANAD,**|
||||**PIN 682 030**|
|**3**|||**UNION OF INDIA**|
||||**REPRESENTED BY THE 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).39054/2018, WP(C).39052/2018, WP(C).37142/2018, WP(C).35426/2018, WP(C).35230/2018, WP(C).33944/2018, WP(C).31852/2018, WP(C).31914/2018, WP(C).31840/2018, WP(C).29646/2018, WP(C).29050/2018, WP(C).29064/2018, WP(C).28850/2018, WP(C).26058/2018, WP(C).21431/2018, WP(C).21263/2018, WP(C).17422/2018, WP(C).25028/2018, WP(C).17830/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.25028 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.33944 of 2018**
**PETITIONER: VENU S. PILLAI, PROPRIETOR, M/S. VERA TRADING COMPANY, 1112 C2, MOHAMMED HAJI BUILDING, CHERANELLOOR ROAD, EDAPPALLY, COCHIN-24.**
|||**BY ADVS.**|
|---|---|---|
|||**SRI.P.S.SOMAN**|
|||**SMT.T.RADHAMANI**|
|**RESPONDENTS**<br>**:**|||
|**1**||**ASSISTANT COMMISSIONER,**|
|||**SPECIAL CIRCLE-III, SGST DEPARTMENT, TAX COMPLEX,**|
|||**ERNAKULAM-682 015.**|
|**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.**|
**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).39054/2018, WP(C).39052/2018, WP(C).37142/2018, WP(C).35426/2018, WP(C).35230/2018, WP(C).33915/2018, WP(C).31852/2018, WP(C).31914/2018, WP(C).31840/2018, WP(C).29646/2018, WP(C).29050/2018, WP(C).29064/2018, WP(C).28850/2018, WP(C).26058/2018, WP(C).21431/2018, WP(C).21263/2018, WP(C).17422/2018, WP(C).25028/2018, WP(C).17830/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.25028 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.35230 of 2018**
**PETITIONER: M/S.ZEAL TECH PROJECTS PVT. LTD., CP-II/587, PLACHIRA P.O., VARKKALA, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR AJAY ARAVIND A.R. BY ADV. SRI.BOBBY JOHN PULICKAPARAMBIL 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-695001. 3 THE ASSISTANT COMMISSIONER (WORKS CONTRACT) TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, PIN-695 001. 4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE), CENTRAL SECRETARIAT, NEW DELHI-110001. BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P.VIJAYAKUMAR, ASGI**
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39054/2018, WP(C).39052/2018, WP(C).37142/2018, WP(C).35426/2018, WP(C).33915/2018, WP(C).33944/2018, WP(C).31852/2018, WP(C).31914/2018, WP(C).31840/2018, WP(C).29646/2018, WP(C).29050/2018, WP(C).29064/2018, WP(C).28850/2018, WP(C).26058/2018, WP(C).21431/2018, WP(C).21263/2018, WP(C).17422/2018, WP(C).25028/2018, WP(C).17830/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.25028 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.35426 of 2018**
**PETITIONER: V.H.ABDUL GAFOOR PROPRIETOR, M/S ROYAL WOOD TRADERS, THOTTUMUGHAM.P.O, ALUVA.**
|||**BY ADVS.**|
|---|---|---|
|||**SRI.P.S.SOMAN**|
|||**SMT.T.RADHAMANI**|
|**RESPONDENTS**<br>**:**|||
|**1**||**ASSISTANT COMMISSIONER OF STATE TAX**|
|||**STATE GOODS AND SERVICE TAX DEPARTMENT,**|
|||**SPECIAL CIRCLE, MATTANCHERRY AT KAP COMPLEX,**|
|||**R S ROAD, ALUVA-683101.**|
|**2**||**THE COMMISSIONER**|
|||**STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER,**|
|||**KARAMANA.P.O., THIRUVANAMTHAPURAM-695001.**|
|**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 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).39054/2018, WP(C).39052/2018, WP(C).37142/2018, WP(C).35230/2018, WP(C).33915/2018, WP(C).33944/2018, WP(C).31852/2018, WP(C).31914/2018, WP(C).31840/2018, WP(C).29646/2018, WP(C).29050/2018, WP(C).29064/2018, WP(C).28850/2018, WP(C).26058/2018, WP(C).21431/2018, WP(C).21263/2018, WP(C).17422/2018, WP(C).25028/2018, WP(C).17830/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.25028 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.37142 of 2018**|
|**PETITIONER**<br>**:**|||
|||**M/S.POURNAMI FASHION JEWELLERY,**|
|||**ARUL LEKSHMI CHANDAVILA**|
|||**NEDUMANGAD**|
|||**REPRESENTED PROPRIETOR SRI R. SREEKUMAR**|
|||**BY ADV. SRI.SOJAN JAMES**|
|**RESPONDENTS**<br>**:**|||
|**1**||**THE COMMERCIAL TAX OFFICER,**|
|||**DEPARTMENT OF COMMERCIAL TAXES**|
|||**NEDUMANGAD**|
|**2**||**THE COMMISSIONER**|
|||**STATE GOODS AND SERVICE TAX DEPARTMENT,**|
|||**THIRUVANANTHAPURAM - 695 001.**|
|**3**||**THE SECRETARY**|
|||**TAXES DEPARTMENT, GOVERNMENT OF KERALA,**|
|||**THIRUVANANTHAPURAM - 695 001.**|
|**4**||**CENTRAL BOARD OF EXCISE AND CUSTOMS,**|
|||**DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,**|
|||**GOVERNMENT OF INDIA, NEW DELHI - 110 9001.**|
|||**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).39054/2018, WP(C).39052/2018, WP(C).35426/2018, WP(C).35230/2018, WP(C).33915/2018, WP(C).33944/2018, WP(C).31852/2018, WP(C).31914/2018, WP(C).31840/2018, WP(C).29646/2018, WP(C).29050/2018, WP(C).29064/2018, WP(C).28850/2018, WP(C).26058/2018, WP(C).21431/2018, WP(C).21263/2018, WP(C).17422/2018, WP(C).25028/2018, WP(C).17830/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.25028 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.39052 of 2018**
## **PETITIONER:**
## **BABY.T.U**
**THEKENCHERIL HOUSE, OTTAKKANDAM, CHATHAMATTOM P.O, KADAVOOR, KOTHAMANGALAM, ERNAKULAM DISTRICT-686 671 BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN**
## **RESPONDENTS:**
|**1**|**THE STATE TAX OFFICER (INVESTIGATION BRANCH)**|
|---|---|
||**STATE GOODS AND SERVICES TAX DEPARTMENT,**|
||**MATTANCHERY AT MINI CIVIL STATION, ALUVA-683 101**|
|**2**|**THE COMMISSIONER**|
||**STATE GOODS AND SERCIVES TAX DEPARTMENT, KARAMANA**|
||**P.O, THIRUVANANTHAPURAM DISTRICT-695 001**|
|**3**|**THE SECRETARY**|
||**TAXES DEPARTMENT, GOVERNMENT OF KERALA,**|
||**SECRETARIAT, THIRUVANANTHAPURAM DISTRICT-695 001**|
|**4**|**CENTRAL BOARD OF EXCISE AND CUSTOMS**|
||**DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,**|
||**GOVERNMENT OF INDIA, NEW DELHI-110 001**|
||**BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER**|
||**DR. THUSHARA JAMES, GOVERNMENT PLEADER**|
||**SRI.SREELAL N. WARRIER, STANDING COUNSEL**|
||**SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE**|
||**AND CUSTOMS**|
**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).39054/2018, WP(C).37142/2018, WP(C).35426/2018, WP(C).35230/2018, WP(C).33915/2018, WP(C).33944/2018, WP(C).31852/2018, WP(C).31914/2018, WP(C).31840/2018, WP(C).29646/2018, WP(C).29050/2018, WP(C).29064/2018, WP(C).28850/2018, WP(C).26058/2018, WP(C).21431/2018, WP(C).21263/2018, WP(C).17422/2018, WP(C).25028/2018, WP(C).17830/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
WP(C).No.25028 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.39054 of 2018**
|**PETITIONER**<br>**:**|**PETITIONER**<br>**:**|**PETITIONER**<br>**:**|
|---|---|---|
|||**XAVIER MANI**|
|||**KOCHUMUTTOM HOUSE,**|
|||**POTHANIKKAD,KOTHAMANGALAM,**|
|||**ENRAKULAM DISTRICT-686671.**|
|||**BY ADVS.**|
|||**SRI.K.J.ABRAHAM**|
|||**SRI.NIKHIL JOHN**|
|**RESPONDENTS**<br>**:**|||
|**1**||**THE STATE TAX OFFICER(INVESTIGATION BRANCH)**|
|||**STATE GOODS AND SERVICES TAX DEPARTMENT,MATTANCHERY**|
|||**AT MINI CIVIL STATION,ALUVA-683 101.**|
|**2**||**THE COMMISSIONER**|
|||**STATE GOODS AND SERVICES TAX DEPARTMENT,**|
|||**KARAMANA.P.O,THIRUVANANTHAPURAM DISTRICT-695 001.**|
|**3**||**THE SECRETARY**|
|||**TAXES DEPARTMENT,GOVERNMENT OF KERALA,**|
|||**SECRETARIAT,**|
|||**THIRUVANANTHAPURAM DISTRICT-695 001.**|
|**4**||**CENTRAL BOARD OF EXCISE AND CUSTOMS**|
|||**DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,**|
|||**GOVERNMENT OF INDIA, NEW DELHI-110 001.**|
|||**BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER**|
|||**DR. THUSHARA JAMES, GOVERNMENT PLEADER**|
|||**SRI.SREELAL N. WARRIER, STANDING COUNSEL**|
|||**SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE**|
|||**AND CUSTOMS**|
|**THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON**|||
|**08.07.2019,**||**ALONG WITH WP(C).39052/2018, WP(C).37142/2018,**|
|**WP(C).35426/2018, WP(C).35230/2018, WP(C).33915/2018,**|||
|**WP(C).33944/2018, WP(C).31852/2018, WP(C).31914/2018,**|||
|**WP(C).31840/2018, WP(C).29646/2018, WP(C).29050/2018,**|||
|**WP(C).29064/2018, WP(C).28850/2018, WP(C).26058/2018,**|||
|**WP(C).21431/2018, WP(C).21263/2018, WP(C).17422/2018,**|||
|**WP(C).25028/2018, WP(C).17830/2018, THE COURT ON THE**|||
|**SAME DAY DELIVERED THE FOLLOWING:**|||
WP(C).No.25028 of 2018 &
CONNECTED CASES 24
## **JUDGMENT**
**WP(C) 25028/2018, WP(C).17422/2018, WP(C).17830/2018, WP(C).21263/2018, WP(C).21431/2018, WP(C).26058/2018, WP(C).28850/2018, WP(C).29050/2018, WP(C).29064/2018, WP(C).29646/2018, WP(C).31840/2018, WP(C).31852/2018, WP(C).31914/2018, WP(C).33915/2018, WP2(C).33944/2018, WP(C).35230/2018, WP(C).35426/2018, WP(C).37142/2018, WP(C).39052/2018 & WP(C).39054/2018**
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.25028 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.25028 of 2018 &
CONNECTED CASES 26
## **APPENDIX OF WP(C) 25028/2018**
## **PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 COPY OF NOTICE DATED 11/04/2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2011-12. 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.25028 of 2018 &
CONNECTED CASES 27
## **APPENDIX OF WP(C) 17422/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT-P1**
**TRUE COPY OF THE REGISTRATION CERTIFICATE TIN 32050757902 DATED 25/04/2007**
**EXHIBIT-P2 TRUE COPY OF THE REGISTRATION CERTIFICATE NO. 32AAEFA5567C1ZV DATED 28/06/2017 EXHIBIT-P3 TRUE COPY OF THE REGISTRATION CERTIFICATE NO. 0507C 000072 DATED 03/01/2008 EXHIBIT-P4 TRUE COPY OF THE ANNUAL RETURN IN FORM NO. 10 FOR THE YEAR 2016-17 EXHIBIT-P5 TRUE COPY OF THE ASSESSMENT ORDER WITH DEMAND NOTICE**
WP(C).No.25028 of 2018 &
CONNECTED CASES 28
## **APPENDIX OF WP(C) 17632/2018**
**PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE FOR THE ASSESSMENT YEAR 2014-15 DATED 03.04.2018. EXHIBIT P2 TRUE COPY OF THE NOTICE FOR THE ASSESSMENT YEAR 2015-16 DATED 04.04.2018.**
WP(C).No.25028 of 2018 & CONNECTED CASES 29
## **APPENDIX OF WP(C) 17830/2018**
**PETITIONER'S/S EXHIBITS:**
**EXT.P1 TRUE COPY OF NOTICE NO.32011312206/14-15 DATED 14/05/2018 ISSUED BY THE 1ST RESPONDENT. EXT.P2 TRUE COPY OF ORDER IN WPC .11335/2018 DATED 04/04/2018.**
WP(C).No.25028 of 2018 &
CONNECTED CASES 30
## **APPENDIX OF WP(C) 21263/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1**
**A TRUE COPY OF THE ORDER DATED APRIL 30, 2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25 (1) OF THE KVAT ACT.**
**EXHIBIT P2**
**A TRUE COPY OF THE NOTICE DATED MAY 17, 2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25 (1) OF THE KVAT ACT.**
WP(C).No.25028 of 2018 &
CONNECTED CASES 31
## **APPENDIX OF WP(C) 21431/2018**
## **PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 THE TRUE COPY OF THE NOTICE NO. 32150756801 C DATED 09.04.2018 ISSUED BY THE 6TH RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P2 THE TRUE COPY OF THE NOTICE NO. 32150756801 C DATED 23.05.2018 ISSUED BY THE 6TH RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P3 THE TRUE COPY OF THE REQUEST LETTER DATED 30.04.2018 EXHIBIT P4 THE TRUE COPY OF THE NOTICE DATED 07.06.2018 EXHIBIT P5 THE TRUE COPY OF THE NOTICE DATED 07.06.2018 EXHIBIT P6 THE TRUE COPY OF THE COPY OF JUDGMENT DATED 17.04.2018 IN WPC.NO. 13481/2018 OF THIS HONOURABLE COURT EXHIBIT P7 THE TRUE COPY OF THE INTERIM ORDER DATED 04.04.2018 IN WPC.NO. 11335/2018 OF THE HONOURABLE HIGH COURT OF KERALA**
WP(C).No.25028 of 2018 &
CONNECTED CASES 32
## **APPENDIX OF WP(C) 26058/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 TRUE COPY OF THE NOTICE UNDER SECTION 6 READ WITH 13(1) (a) & (b) OF THE KERALA LUXURY TAX ACT ISSUED BY THE 1ST RESPONDENT FOR THE YEARS 2014-15 TO 2017-18 (UPTO JULY) DATED 25.06.2018.**
**EXHIBIT P2 TRUE COPY OF THE NOTICE ISSUED BY 1ST RESPONDENT DATED 25.07.2018. EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER IN WPC NO. 14246/2018 DATED 24.04.2018.**
WP(C).No.25028 of 2018 &
CONNECTED CASES 33
## **APPENDIX OF WP(C) 28850/2018**
**PETITIONER'S/S EXHIBITS: EXHIBIT P1**
**TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 06/08/2018**
WP(C).No.25028 of 2018 &
CONNECTED CASES 34
## **APPENDIX OF WP(C) 29050/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 TRUE COPY OF THE REGISTRATION CERTIFICATE. EXHIBIT P1 A TRUE COPY OF NOTICE FOR THE YEAR 2016-17 DATED 17/07/2018. EXHIBIT P2 TRUE COPY OF ASSESSMENT ORDER DATED 09/08/18. EXHIBIT P2 A TRUE COPY OF DEMAND NOTICE DATED 09/08/18. EXHIBIT P3 TRUE COPY OF INTERIM STAY ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C). NO. 15148 OF 2018 DATED 04.05.2018**
WP(C).No.25028 of 2018 &
CONNECTED CASES 35
## **APPENDIX OF WP(C) 29064/2018**
**PETITIONER'S/S EXHIBITS: EXHIBIT P1**
**TRUE COPY OF THE ASSESSMENT ORDER NO. 32151574563/16-17 DATED 31.07.2018**
WP(C).No.25028 of 2018 &
CONNECTED CASES 36
## **APPENDIX OF WP(C) 29646/2018**
## **PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 A TRUE COPY OF THE NOTICE NO.32011338903/2008-09 DATED 10.8.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2008-09. EXHIBIT P2 A TRUE COPY OF THE NOTICE NO.32011338903/2009-10 DATED 10.8.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2009-10. EXHIBIT P3 A TRUE COPY OF THE NOTICE NO.32011338903/2010-11 DATED 10.8.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2010-11. EXHIBIT P4 A TRUE COPY OF THE NOTICE NO.32011338903/2011-12 TO 2016-17 DATED 10.8.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER .**
WP(C).No.25028 of 2018 & CONNECTED CASES 37
## **APPENDIX OF WP(C) 31840/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1**
**TRUE COPY OF THE NOTICE DATED 23.8.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT,2003.**
WP(C).No.25028 of 2018 &
CONNECTED CASES 38
## **APPENDIX OF WP(C) 31852/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 21.03.2018. EXHIBIT P1 A TRUE COPY OF NOTICE DT. 20.03.2018. EXHIBIT P2 TRUE COPY OF ASSESSMENT ORDER DATED 30/06/2018, BY THE 1ST RESPONDENT. EXHIBIT P2 A TRUE COPY OF ASSESSMENT ORDER DATED 30/06/18 BY THE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF DEMAND NOTICE DT. 30/06/2018. EXHIBIT P3 A TRUE COPY OF DEMAND NOTICE DT. 30/06/2018. EXHIBIT P4 TRUE COPY OF INTERIM STAY ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C) NO. 15148 OF 2018 DATED 04.05.18.**
WP(C).No.25028 of 2018 &
CONNECTED CASES 39
## **APPENDIX OF WP(C) 31914/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 A TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED FOR 2016-17 DATED 12-07-2018 EXHIBIT P2 A TRUE COPY OF THE REPLY FILED AGAINST EXT P1 DATED 30-07-2018 EXHIBIT P3 A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR 2016-17 DATED 30-07-2018**
WP(C).No.25028 of 2018 &
CONNECTED CASES 40
## **APPENDIX OF WP(C) 33915/2018**
## **PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1**
**TRUE COPY OF ORDER DATED 30-08-2018, ISSUED BY THE 2ND RESPONDENT**
WP(C).No.25028 of 2018 &
CONNECTED CASES 41
## **APPENDIX OF WP(C) 33944/2018**
## **PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1**
**TRUE COPY OF THE PRE ASSESSMENT NOTICE NO.32071210907/2013-14 DATED 08.10.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2013-14.**
**EXHIBIT P1 A TRUE COPY OF THE PRE ASSESSMENT NOTICE NO.32071210907/2014-15 DATED 08.10.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2014-15.**
**EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO.11335/2018 DATED 04.04.2018.**
WP(C).No.25028 of 2018 & CONNECTED CASES 42
## **APPENDIX OF WP(C) 35230/2018**
**PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE SAID NOTICE DATED 30.8.2018 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018, PASSED BY THIS HON'BLE COURT IN WPC.NO.11335/2018. EXHIBIT P2 A TRUE COPY OF THE INTERIM ORDER DATED 3.10.2018, PASSED BY THIS HON'BLE COURT IN WPC.NO.32076/2018.**
WP(C).No.25028 of 2018 &
CONNECTED CASES 43
## **APPENDIX OF WP(C) 35426/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1**
**TRUE COPY OF THE ASSESSMENT ORDER NO.32150756801/2015-16 DATED 22/02/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16.**
**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.25028 of 2018 &
CONNECTED CASES 44
## **APPENDIX OF WP(C) 37142/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1 TRUE COPY OF THE THE ASSESSMENT ORDER FOR THE YEAR 2011-12 DATED 31.08.2018. EXHIBIT P2 TRUE COPY OF THE THE ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 31.08.2018. EXHIBIT P3 TRUE COPY OF THE THE ASSESSMENT ORDER FOR THE YEAR 2015-16 DATED 31.08.2018. EXHIBIT P4 TRUE COPY OF THE THE ASSESSMENT ORDER FOR THE YEAR 2016-17 DATED 31.08.2018.**
WP(C).No.25028 of 2018 &
CONNECTED CASES 45
## **APPENDIX OF WP(C) 39052/2018**
**PETITIONER'S/S EXHIBITS: EXHIBIT P1**
**TRUE COPY OF THE PENALTY ORDER NO. IBMI/IR-13/14-15/ OR-21/2018-19 DATED 14.11.2018 (2013-14).**
WP(C).No.25028 of 2018 &
CONNECTED CASES 46
## **APPENDIX OF WP(C) 39054/2018**
**PETITIONER'S/S EXHIBITS:**
**EXHIBIT P1**
**TRUE COPY OF THE PENALTY ORDER NO.IBM-I/IR12/14-15/OR-20/2018-19 DATED 14.11.2018(2013-14).**