Challenges to the State's legislative power to enact Section 174 of the KSGST Act and to tax demands on limitation grounds under Section 25(1) of the KVAT Act were rejected. The court dismissed the writ petitions by applying the ratio of an earlier judgment covering both issues against the petitioners.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 25TH DAY OF JANUARY 2019 / 5TH MAGHA, 1940
WP(C).No. 35615 of 2018
PETITIONER:
M/S.SREE NARAYANA AGENCIES PERUMPUZHA, PERUMPUZHA PO, KOLLAM 691 504. REPRESENTED BY ITS PROPRIETOR LALITHA RADHAKRISHNAN.
BY ADV. SRI.BEJOY CHERIYAN
RESPONDENTS:
1 STATE TAX OFFICER-1,STATE GOODS AND SERVICE TAXES DEPARTMENT, KUNDARA, KOLLAM 691 603.
2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 022.
4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001.
OTHER PRESENT:
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER
| THIS WRIT PETITION | (CIVIL) HAVING BEEN | FINALLY HEARD ON |
|---|---|---|
| 25.01.2019, ALONG WITH | WP(C).6/2019, WP(C).8/ | 2019, WP(C).10/2019, |
| WP(C).208/2019, | WP(C).17810/2018, | WP(C).18619/2018, |
| WP(C).19219/2018, | WP(C).19410/2018, | WP(C).20209/2018, |
| WP(C).26010/2018, | WP(C).26208/2018, | WP(C).26209/2018, |
| WP(C).26210/2018, | WP(C).35620/2018, | WP(C).36216/2018, |
| WP(C).36217/2018, WP(C) | .36417/2018, WP(C).3662 | 0/2018, THE COURT ON |
| THE SAME DAY DELIVERED | THE FOLLOWING: |
WPC Nos.35615/2018 & conn.cases 2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 25TH DAY OF JANUARY 2019 / 5TH MAGHA, 1940
WP(C).No. 6 of 2019
PETITIONER:
BEENA IRON TRADERS, MEDAMUKKU, KAYAMKULAM, ALAPPUZHA DISTRICT REPRESENTED BY K.BIJU, MANAGING PARTNER.
BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY
RESPONDENTS:
1 ASSISTANT COMMISSIONER, SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT., ALAPPUZHA-688001.
2 THE COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA.P.O, THIRUVANANTHAPURAM-695001.
3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001.
4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.01.2019, ALONG WITH WP(C).26210/2018, WP(C).26209/2018, WP(C).26208/2018, WP(C).26010/2018, WP(C).20209/2018, WP(C).19410/2018, WP(C).19219/2018, WP(C).18619/2018, WP(C).17810/2018, WP(C).208/2019, WP(C).10/2019, WP(C).8/2019, WP(C).36620/2018, WP(C).36417/2018, WP(C).36217/2018, WP(C).36216/2018, WP(C).35620/2018, WP(C).35615/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.35615/2018 & conn.cases 3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 25TH DAY OF JANUARY 2019 / 5TH MAGHA, 1940
WP(C).No. 8 of 2019
PETITIONER:
M/S. THE HIMALAYA DRUG COMPANY, 27/2164, ANANTHURUTHYCHIRA ROAD, KASTHURBA NAGAR, KADAVANTHARA, KOCHI- 682020, REPRESENTED BY IT'S C AND F AGENT MR.G.MANIKANTAN.
BY ADV. SMT.K.LATHA
RESPONDENTS:
3 THE INSPECTING INTELLIGENCE OFFICER COMMERCIAL TAXES,KAKKANAD, ERNAKULAM- 682030.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.01.2019, ALONG WITH WP(C).26210/2018, WP(C).26209/2018, WP(C).26208/2018, WP(C).26010/2018, WP(C).20209/2018, WP(C).19410/2018, WP(C).19219/2018, WP(C).18619/2018, WP(C).17810/2018, WP(C).208/2019, WP(C).10/2019, WP(C).6/2019, WP(C).36620/2018, WP(C).36417/2018, WP(C).36217/2018, WP(C).36216/2018, WP(C).35620/2018, WP(C).35615/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.35615/2018 & conn.cases 4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 25TH DAY OF JANUARY 2019 / 5TH MAGHA, 1940
WP(C).No. 10 of 2019
PETITIONER:
SHIHABUDHEEN A.,AGED 55 YEARS, S/O.ABDUL MAJEED, PROPRIETOR, S.R.AGENCIES, ANDOORKONAM, THIRUVANANTHPAURAM-695584.
BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA SRI.E.C.AHAMED FAZIL SRI.P.C.MUHAMMED NOUSHIQ
RESPONDENTS:
1 THE STATE TAX OFFICER, FIRST CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, 4TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN-695001.
ADDL. AG K.K. RAVINDRANATH. SPL. G.P. SRI. C.E. UNNIKRISHNAN. GP DR. THUSHARA JAMES. ADDL.SOLICITOR GENERAL SRI.K.M. NATRAJ CGC., JAISHANKAR V. NAIR.
WPC Nos.35615/2018 & conn.cases 5
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.01.2019, ALONG WITH WP(C).26210/2018, WP(C).26209/2018, WP(C).26208/2018, WP(C).26010/2018, WP(C).20209/2018, WP(C).19410/2018, WP(C).19219/2018, WP(C).18619/2018, WP(C).17810/2018, WP(C).208/2019, WP(C).8/2019, WP(C).6/2019, WP(C).36620/2018, WP(C).36417/2018, WP(C).36217/2018, WP(C).36216/2018, WP(C).35620/2018, WP(C).35615/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.35615/2018 & conn.cases 6
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 25TH DAY OF JANUARY 2019 / 5TH MAGHA, 1940
WP(C).No. 208 of 2019
PETITIONER:
YAMBEE WALLS AND FLOORS, S.N. PURAM, KODUNGALLOOR, PIN-680 665, THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNER RESHIN M.M.
BY ADVS. SRI.K.S.HARIHARAN NAIR SMT.POOJA PANKAJ SRI.AJEESH K.SASI SRI.M.REVIKRISHNAN SRI.THOMAS J.ANAKKALLUNKAL SRI.V.C.SARATH SRI.VIPIN NARAYAN SRUTHY N. BHAT
RESPONDENTS:
1 THE STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, STATE SGST DEPARTMENT KODUNGALLUR, THRISSUR DISTRICT, PIN-680 664
2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY, 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
ADDL. AG K.K. RAVINDRANATH. SPL. G.P. SRI. C.E. UNNIKRISHNAN. GP DR. THUSHARA JAMES. ADDL.SOLICITOR GENERAL SRI.K.M. NATRAJ. CGC., JAISHANKAR V. NAIR.
WPC Nos.35615/2018 & conn.cases 7
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.01.2019, ALONG WITH WP(C).26210/2018, WP(C).26209/2018, WP(C).26208/2018, WP(C).26010/2018, WP(C).20209/2018, WP(C).19410/2018, WP(C).19219/2018, WP(C).18619/2018, WP(C).17810/2018, WP(C).10/2019, WP(C).8/2019, WP(C).6/2019, WP(C).36620/2018, WP(C).36417/2018, WP(C).36217/2018, WP(C).36216/2018, WP(C).35620/2018, WP(C).35615/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.35615/2018 & conn.cases 8
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 25TH DAY OF JANUARY 2019 / 5TH MAGHA, 1940
WP(C).No. 17810 of 2018
PETITIONER:
SAKTHI AGENCIES,SAKTHI BUILDINGS, ANCHALUMMOD, PERINADU, KOLLAM-691601, REPRESENTED BY ITS PROPRIETOR SRI. D. JNANESWARAN.
BY ADV. SRI.K.S.HARIHARAN NAIR
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER - II,COMMERCIAL TAXES, SPECIAL CIRCLE, ASRAMOM, KOLLAM-691002.
3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL.SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.01.2019, ALONG WITH WP(C).26210/2018, WP(C).26209/2018, WP(C).26208/2018, WP(C).26010/2018, WP(C).20209/2018, WP(C).19410/2018, WP(C).19219/2018, WP(C).18619/2018, WP(C).208/2019, WP(C).10/2019, WP(C).8/2019, WP(C).6/2019, WP(C).36620/2018, WP(C).36417/2018, WP(C).36217/2018, WP(C).36216/2018, WP(C).35620/2018, WP(C).35615/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.35615/2018 & conn.cases 9
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 25TH DAY OF JANUARY 2019 / 5TH MAGHA, 1940
WP(C).No. 18619 of 2018
PETITIONER:
BAHIYA INTEGRATED HOUSING MANAGEMENT CHANDRATHIL, 34/1052 A1, CHANDRATHIL LANE, 34, EDAPPALLY, ERNAKULAM DISTRICT, PIN-682024, REPRESENTED BY ITS MANAGING PARTNER, MR. PADMAKUMAR.
BY ADVS. SRI.JOLLY JOHN ADV. RESHMI.C.S SMT.LIZA MEGHAN CYRIAC
RESPONDENTS:
1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM DISTRICT, PIN CODE-695001.
2 ASSISTANT COMMISSIONER WC COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, ERNAKULAM DISTRICT, PIN-682015.
3 DEPUTY TAHSILDAR, WORKS CONTRACT & LUXURY TAX, COMMERCIAL TAXES DEPARTMENT, ERNAKULAM DISTRICT, PIN-682015.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.01.2019, ALONG WITH WP(C).26210/2018, WP(C).26209/2018, WP(C).26208/2018, WP(C).26010/2018, WP(C).20209/2018, WP(C).19410/2018, WP(C).19219/2018, WP(C).17810/2018, WP(C).208/2019, WP(C).10/2019, WP(C).8/2019, WP(C).6/2019, WP(C).36620/2018, WP(C).36417/2018, WP(C).36217/2018, WP(C).36216/2018, WP(C).35620/2018, WP(C).35615/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.35615/2018 & conn.cases 10
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 25TH DAY OF JANUARY 2019 / 5TH MAGHA, 1940
WP(C).No. 19219 of 2018
PETITIONER:
PEEDIAKKAL SAW MILL & TIMBERS, VAZHAPPILLY, MUDAVOOR P.O., MUVATTUPUZHA, ERNAKULAM DISTRICT, PIN-686 673, REPRESENTED BY ITS MANAGING PARTNER, P.S.NAZER.
BY ADV. SRI.R.MURALIDHARAN (AROOR)
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS AND SERVICE TAX OFFICE, DEPARTMENT OF STATE GOODS AND SERVICE TAX, MINI CIVIL STATION, MUVATTUPUZHA, ERNAKULAM DISTRICT, PIN-686 673
2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002.
3 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695002.
5 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, MUVATTUPUZHA, PIN-686673.
BY ADVS.
SMT.A.SREEKALA, SC, CENTRAL BOARD OF EXCISE & CUSTOMS
SMT.A.SREEKALA SC CENTRAL BOARD OF EXCISE AMP CUSTOMS
WPC Nos.35615/2018 & conn.cases 11
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.01.2019, ALONG WITH WP(C).26210/2018, WP(C).26209/2018, WP(C).26208/2018, WP(C).26010/2018, WP(C).20209/2018, WP(C).19410/2018, WP(C).18619/2018, WP(C).17810/2018, WP(C).208/2019, WP(C).10/2019, WP(C).8/2019, WP(C).6/2019, WP(C).36620/2018, WP(C).36417/2018, WP(C).36217/2018, WP(C).36216/2018, WP(C).35620/2018, WP(C).35615/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.35615/2018 & conn.cases 12
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 25TH DAY OF JANUARY 2019 / 5TH MAGHA, 1940
WP(C).No. 19410 of 2018
PETITIONER:
SREE DHANYA CONSTRUCTION COMPANY T.C.IX/570(1), SREE DHANYA, C4, JAWAHAR NAGAR, THIRUVANANTHAPURAM-695 003,REPRESENTED BY ITS MANAGING PARTNER G.CHANDRA BABU.
BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL
RESPONDENTS:
1 THE ASST. COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT (WORKS CONTRACT),TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN-695 002.
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.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL.SOLICITOR GENERAL SRI.K.M. NATRAJ. CGC., JAISHANKAR V. NAIR.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.01.2019, ALONG WITH WP(C).26210/2018, WP(C).26209/2018, WP(C).26208/2018, WP(C).26010/2018, WP(C).20209/2018, WP(C).19219/2018, WP(C).18619/2018, WP(C).17810/2018, WP(C).208/2019, WP(C).10/2019, WP(C).8/2019, WP(C).6/2019, WP(C).36620/2018, WP(C).36417/2018, WP(C).36217/2018, WP(C).36216/2018, WP(C).35620/2018, WP(C).35615/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.35615/2018 & conn.cases 13
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 25TH DAY OF JANUARY 2019 / 5TH MAGHA, 1940
WP(C).No. 20209 of 2018
PETITIONER:
M/S. PADMAVATHY MEDICAL FOUNDATION SASTHAMCOTTAH,KOLLAM DT.REPRESENTED BY ITS MANAGING PARTNER DR:SMITHA SUMITHRAN.
BY ADVS. SRI.ANIL D. NAIR KUM.MEKHALA M.BENNY SRI.ACHYUT K PADMARAJ SRI.R.SREEJITH
RESPONDENTS:
1 THE STATE TAX OFFICER, KARUNAGAPALLY STATE GOODS AND SERVICE TAX DEPARTMENT,KARUNAGAPPALLY-691101.
2 THE COMMISSIONER,STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.01.2019, ALONG WITH WP(C).26210/2018, WP(C).26209/2018, WP(C).26208/2018, WP(C).26010/2018, WP(C).19410/2018, WP(C).19219/2018, WP(C).18619/2018, WP(C).17810/2018, WP(C).208/2019, WP(C).10/2019, WP(C).8/2019, WP(C).6/2019, WP(C).36620/2018, WP(C).36417/2018, WP(C).36217/2018, WP(C).36216/2018, WP(C).35620/2018, WP(C).35615/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.35615/2018 & conn.cases 14
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 25TH DAY OF JANUARY 2019 / 5TH MAGHA, 1940
WP(C).No. 26010 of 2018
PETITIONER:
AMAS GOLD,KOOTHATTUKULAM PIN-686662 REPRESENTED BY IT'S MANAGING PARTNER SRI. P..RAJU
BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV SRI.M.G.SHAJI
RESPONDENTS:
1 THE STATE TAX OFFICER S.G.S.T DEPARTMENT,MUVATTUPUZHA-686669
3 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAURAM-695002
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.01.2019, ALONG WITH WP(C).26210/2018, WP(C).26209/2018, WP(C).26208/2018, WP(C).20209/2018, WP(C).19410/2018, WP(C).19219/2018, WP(C).18619/2018, WP(C).17810/2018, WP(C).208/2019, WP(C).10/2019, WP(C).8/2019, WP(C).6/2019, WP(C).36620/2018, WP(C).36417/2018, WP(C).36217/2018, WP(C).36216/2018, WP(C).35620/2018, WP(C).35615/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.35615/2018 & conn.cases 15
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 25TH DAY OF JANUARY 2019 / 5TH MAGHA, 1940
WP(C).No. 26208 of 2018
PETITIONER:
M/S. MARIA FLAMES,ANDETH BUILDING,OLD PANCHAYAT JUNCTION,PIRAVAM.P.O,ERNAKULAM,REPRESENTED BY JOHN PLAKEEL,MG.PARTNER.
BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY
RESPONDENTS:
1 STATE TAX OFFICER SGST DEPARTMENT,MUVATTUPUZHA-686669.
BY ADV. SRI.ASOK M. CHERIAN, SC, M.G. UNIVERSITY ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL.SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR.,
WPC Nos.35615/2018 & conn.cases 16
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.01.2019, ALONG WITH WP(C).26210/2018, WP(C).26209/2018, WP(C).26010/2018, WP(C).20209/2018, WP(C).19410/2018, WP(C).19219/2018, WP(C).18619/2018, WP(C).17810/2018, WP(C).208/2019, WP(C).10/2019, WP(C).8/2019, WP(C).6/2019, WP(C).36620/2018, WP(C).36417/2018, WP(C).36217/2018, WP(C).36216/2018, WP(C).35620/2018, WP(C).35615/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.35615/2018 & conn.cases 17
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 25TH DAY OF JANUARY 2019 / 5TH MAGHA, 1940
WP(C).No. 26209 of 2018
PETITIONER:
M/S.JANATHA HARDWARES MARKET ROAD,THODUPUZHA,IDUKKI DISTRICT,REPRESENTED BY N.P.CHACKO,MG.PARTNER.
BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.K.R.VISWAN
RESPONDENTS:
4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001.
BY ADV. SRI.T.S.HARIKUMAR
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.01.2019, ALONG WITH WP(C).26210/2018, WP(C).26208/2018, WP(C).26010/2018, WP(C).20209/2018, WP(C).19410/2018, WP(C).19219/2018, WP(C).18619/2018, WP(C).17810/2018, WP(C).208/2019, WP(C).10/2019, WP(C).8/2019, WP(C).6/2019, WP(C).36620/2018, WP(C).36417/2018, WP(C).36217/2018, WP(C).36216/2018, WP(C).35620/2018, WP(C).35615/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.35615/2018 & conn.cases 18
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 25TH DAY OF JANUARY 2019 / 5TH MAGHA, 1940
WP(C).No. 26210 of 2018
PETITIONER:
K.M. TRADERS (OOVATTIL TRADERS) DOOR NO. XXV/299(1,2) O S A BUILDING, THOTTAKKATTUKARA,ALUVA - 683 108, REPRESENTED BY ITS MANAGING PARTNER K.M BASHEER.
BY ADV. SRI.K.S.HARIHARAN NAIR
RESPONDENTS:
1 COMMERCIAL TAX OFFICER OFFICE OF THE COMMERCIAL TAX OFFICER, MINI CIVIL STATION,2ND FLOOR, 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.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL.SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.01.2019, ALONG WITH WP(C).26209/2018, WP(C).26208/2018, WP(C).26010/2018, WP(C).20209/2018, WP(C).19410/2018, WP(C).19219/2018, WP(C).18619/2018, WP(C).17810/2018, WP(C).208/2019, WP(C).10/2019, WP(C).8/2019, WP(C).6/2019, WP(C).36620/2018, WP(C).36417/2018, WP(C).36217/2018, WP(C).36216/2018, WP(C).35620/2018, WP(C).35615/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.35615/2018 & conn.cases 19
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 25TH DAY OF JANUARY 2019 / 5TH MAGHA, 1940
WP(C).No. 35620 of 2018
PETITIONER:
M/S.A.N.S.M. SAND INDUSTRIES VALLAKKADAVU,VELICHIKKALA PO,KOLLAM 691576, REPRESENTED BY ITS MANAGING PARTNER E.AZAD.
BY ADV. SRI.BEJOY CHERIYAN
RESPONDENTS:
1 STATE TAX OFFICER(INTELLIGENCE) SQUAD NO IV,STATA GOODS AND SERVICE TAX DEPARTMENT,KOLLAM AT PUNALUR 691501.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.01.2019, ALONG WITH WP(C).26210/2018, WP(C).26209/2018, WP(C).26208/2018, WP(C).26010/2018, WP(C).20209/2018, WP(C).19410/2018, WP(C).19219/2018, WP(C).18619/2018, WP(C).17810/2018, WP(C).208/2019, WP(C).10/2019, WP(C).8/2019, WP(C).6/2019, WP(C).36620/2018, WP(C).36417/2018, WP(C).36217/2018, WP(C).36216/2018, WP(C).35615/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.35615/2018 & conn.cases 20
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 25TH DAY OF JANUARY 2019 / 5TH MAGHA, 1940
WP(C).No. 36216 of 2018
PETITIONER:
M/S. GLOBE ELEVATORS,25/54(6) MYTHIR NAGAR 25 DPO ROAD PALAKKAD REPRESENTED BY ITS MANAGING PARTNER SURENDRAN.C S/O CHAMI AGED 41
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GST DEPARTMENT FIRST CIRCLE, PALAKKAD -678001
3 SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.01.2019, ALONG WITH WP(C).26210/2018, WP(C).26209/2018, WP(C).26208/2018, WP(C).26010/2018, WP(C).20209/2018, WP(C).19410/2018, WP(C).19219/2018, WP(C).18619/2018, WP(C).17810/2018, WP(C).208/2019, WP(C).10/2019, WP(C).8/2019, WP(C).6/2019, WP(C).36620/2018, WP(C).36417/2018, WP(C).36217/2018, WP(C).35620/2018, WP(C).35615/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.35615/2018 & conn.cases 21
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 25TH DAY OF JANUARY 2019 / 5TH MAGHA, 1940
WP(C).No. 36217 of 2018
PETITIONER:
M/S. SAND ROSE GLOBAL MERCHANDISE (P) LTD., KOTTARAKKARA KOLLAM DISTRICT REPRESENTED BY SUBHASH SOMAN MANAGING DIRECTOR AGED 39 S/O SOMAN.G.
BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER (ASSESSMENT), STATE GST DEPARTMENT, SPECIAL CIRCLE, KOTTARAKKARA-691506.
3 SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.01.2019, ALONG WITH WP(C).26210/2018, WP(C).26209/2018, WP(C).26208/2018, WP(C).26010/2018, WP(C).20209/2018, WP(C).19410/2018, WP(C).19219/2018, WP(C).18619/2018, WP(C).17810/2018, WP(C).208/2019, WP(C).10/2019, WP(C).8/2019, WP(C).6/2019, WP(C).36620/2018, WP(C).36417/2018, WP(C).36216/2018, WP(C).35620/2018, WP(C).35615/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.35615/2018 & conn.cases 22
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 25TH DAY OF JANUARY 2019 / 5TH MAGHA, 1940
WP(C).No. 36417 of 2018
PETITIONER:
M/S. MANGANAMIND VENTURES PRIVATE LIMITED 38/508,KINFRA INDUSTRIAL PARK, MAZHUVANNUR, ERNAKULAM - 686669,REPRESENTED BY ITS FINANCE MANAGER, MANIKANTAN E.
BY ADVS. DR.K.P.PRADEEP SMT.ANJANA KANNATH SMT.NEENA ARIMBOOR SMT.RANI MUMTHAS SRI.SANAND RAMAKRISHNAN SRI.T.T.BIJU
RESPONDENTS:
1 THE STATE OF KERALA,REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM - 695001.
4 GOODS AND SERVICE TAX COUNCIL, GOVERNMENT OF INDIA, OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARATI BUILDING , JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001, REPRESENTED BY ITS ADDITIONAL SECRETARY.
BY ADV. KUM.S.KRISHNA
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL.SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR.,
WPC Nos.35615/2018 & conn.cases 23
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.01.2019, ALONG WITH WP(C).26210/2018, WP(C).26209/2018, WP(C).26208/2018, WP(C).26010/2018, WP(C).20209/2018, WP(C).19410/2018, WP(C).19219/2018, WP(C).18619/2018, WP(C).17810/2018, WP(C).208/2019, WP(C).10/2019, WP(C).8/2019, WP(C).6/2019, WP(C).36620/2018, WP(C).36217/2018, WP(C).36216/2018, WP(C).35620/2018, WP(C).35615/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.35615/2018 & conn.cases 24
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 25TH DAY OF JANUARY 2019 / 5TH MAGHA, 1940
WP(C).No. 36620 of 2018
PETITIONER:
ANITHA.A,AGED 47 YEARS PROPRIETOR, M/S VAZHAVILA CASHEW, AMBALAKKARA P.O., VALAKOM, KOLLAM DISTRICT, PIN - 691 532
BY ADV. SRI.BOBBY JOHN
RESPONDENTS:
4 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE) CENTRAL SECRETARIAT, NEW DELHI-110 001
ADDL. AG K.K. RAVINDRANATH. SPL. G.P. SRI. C.E. UNNIKRISHNAN. GP DR. THUSHARA JAMES.
ADDL.SOLICITOR GENERAL SRI.K.M. NATRAJ. CGC., JAISHANKAR V. NAIR.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.01.2019, ALONG WITH WP(C).26210/2018, WP(C).26209/2018, WP(C).26208/2018, WP(C).26010/2018, WP(C).20209/2018, WP(C).19410/2018, WP(C).19219/2018, WP(C).18619/2018, WP(C).17810/2018, WP(C).208/2019, WP(C).10/2019, WP(C).8/2019, WP(C).6/2019, WP(C).36417/2018, WP(C).36217/2018, WP(C).36216/2018, WP(C).35620/2018, WP(C).35615/2018, THE COURT
WPC Nos.35615/2018 & conn.cases 25
ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT
[ WP(C) 35615/2018 ,WP(C).6/2019 ,WP(C).8/2019 ,WP(C).10/2019 ,WP(C).208/2019 ,WP(C).17810/2018 ,WP(C).18619/2018 ,WP(C).19219/2018 ,WP(C).19410/2018 ,WP(C).20209/2018 ,WP(C).26010/2018 ,WP(C).26208/2018 ,WP(C).26209/2018 ,WP(C).26210/2018 ,WP(C).35620/2018 ,WP(C).36216/2018 ,WP(C).36217/2018 ,WP(C).36417/2018 ,WP(C).36620/2018 ]
In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires 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.
I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above.
Sd/-
DAMA SESHADRI NAIDU
JUDGE
WPC Nos.35615/2018 & conn.cases 26
APPENDIX OF WP(C) 35615/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 13/07/2018 ISSUED TO PETITIONER BY 1ST RESPONDENT, UNDER SECTION 25(1) OF THE KVAT ACT FOR 2016-17.
EXHIBIT P2 TRUE COPY OF INTERIM ORDER DATED 04/04/2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO.11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE TO 1ST RESPONDENT AS ON THE DATE OF INITIATING PROCEEDINGS UNDER KVAT ACT 2003.
WPC Nos.35615/2018 & conn.cases 27
APPENDIX OF WP(C) 6/2019
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32040234415/2012-13 DATED 26-11-2018 ISSUED BY THE IST RESPONDENT TO THE PETITIONER.
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
WPC Nos.35615/2018 & conn.cases 28
APPENDIX OF WP(C) 8/2019
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 THE TRUE OF THE PENALTY ORDER NO.OR IV/551/2017-2018 (389/2015-2016) DATED 25.07.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.
EXHIBIT P2 THE TRUE COPY OF THE INTERIM STAY ORDER IN W.P(C)NO.13930 OF 2018 DATED 13TH APRIL 2018.
WPC Nos.35615/2018 & conn.cases 29
APPENDIX OF WP(C) 10/2019
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32010680284/2012-13 DATED 13/12/2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2012-13.
WPC Nos.35615/2018 & conn.cases 30
APPENDIX OF WP(C) 208/2019
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ANNUAL RETURN DATED 13.10.2014 FILED BY THE PETITIONER FOR THE YEAR 201314. EXHIBIT P2 COPY OF THE NOTICE DATED 19.07.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 COPY OF THE REPLY DATED 24.10.2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P4 COPY OF THE ORDER DATED 20.12.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P5 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO. 13552 OF 2018
WPC Nos.35615/2018 & conn.cases 31
APPENDIX OF WP(C) 17810/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2015-16 DATED 01.08.2016. EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 31.03.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.13552 OF 2018.
WPC Nos.35615/2018 & conn.cases 32
APPENDIX OF WP(C) 18619/2018
PETITIONER'S/S EXHIBITS:
| EXHIBIT | P1 A TRUE COPY ASSESSMENT |
OF THE ANNUAL RETURN FOR THE YEAR 2012-2013. |
|---|---|---|
| EXHIBIT | P2(A) A TRUE COPY TIME PERIOD 2012. |
OF THE QUARTERLY RETURN FOR THE 1ST APRIL 2012 TO 30TH JUNE |
| EXHIBIT | P2(B) A TRUE COPY TIME PERIOD SEPTEMBER, |
OF THE QUARTERLY RETURN FOR THE 1ST JULY, 2012 TO 30TH 2012. |
| EXHIBIT | P2(C) A TRUE COPY TIME PERIOD DECEMBER, 2 |
OF THE QUARTERLY RETURN FOR THE 1ST OCTOBER 2012 TO 30TH 012. |
| EXHIBIT | P2(D) A TRUE COPY TIME PERIOD 2013. |
OF THE QUARTERLY RETURN FOR THE 1ST JANUARY 2013 TO 31ST MARCH, |
| EXHIBIT | P3 A TRUE COPY WP(C)NO.139 |
OF THE JUDGMENT IN 50 OF 2016 DATED 07.04.2016. |
| EXHIBIT | P4 A TRUE COPY 32072008364 |
OF THE ORDER BEARING NUMBER /2012-13 DATED 26.04.2017. |
| EXHIBIT | P5 A TRUE COPY PROCEEDINGS |
OF THE REVENUE RECOVERY DATED 22.02.2018. |
WPC Nos.35615/2018 & conn.cases 33
APPENDIX OF WP(C) 19219/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2015-2016, DATED 28.02.2018.
WPC Nos.35615/2018 & conn.cases 34
APPENDIX OF WP(C) 19410/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ANNUAL RETURN IN FORM 10 FOR THE YEAR 2015-16. EXHIBIT P1(A) COPY OF ANNUAL RETURN IN FORM 10B FOR THE YEAR 2015-16. EXHIBIT P2 COPY OF NOTICE DATED 2.11.2017 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16. EXHIBIT P3 COPY OF REPLY DATED 19.12.2017 FILED BY THE PETITIONER. EXHIBIT P4 COPY OF REVISED NOTICE DATED 16.01.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5 COPY OF ORDER DATED 29.01.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6 COPY OF PETITION DATED 5.02.2018 FILED BY THE PETITIONER UNDER SECTION 66. EXHIBIT P7 COPY OF ORDER DATED 17.03.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P8 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.13552 OF 2018.
WPC Nos.35615/2018 & conn.cases 35
APPENDIX OF WP(C) 20209/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 27.12.2017 UNDER SECTION 25(1)OF THE KVAT ACT FOR THE YEAR 2013-2014 DATED ISSUED BY THE 1ST RESPONDENT
EXHIBIT P2 TRUE COPY OF THE OBJECTIONS DATED 12.03.2018 FILED BY THE PETITIONER AGAINST P1 NOTICE
EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER UNDER SECTION 25(1)OF THE KVAT ACT FOR THE YEAR 2013-2014 DATED 21.04.2018 COMPLETEDD BY THE 1ST RESPONDENT.
WPC Nos.35615/2018 & conn.cases 36
APPENDIX OF WP(C) 26010/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1: A TRUE COPY OF THE SHAW CAUSE NOTICE ISSUED U/S. 25(1) OF THE KVAT ACT FOR 2015-16 DATED 09-01-2018
EXHIBIT P2: A TRUE COPY OF THE SHAW CAUSE NOTICE ISSUED U/S. 25(1) OF THE KVAT ACT FOR 2016-17 DATED 27-01-2018
EXHIBIT P3: A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2015-16 DATED 07-032018
EXHIBIT P4: A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2016-17 DATED 07-032018
WPC Nos.35615/2018 & conn.cases 37
APPENDIX OF WP(C) 26208/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER NO.32151444805/2010-11 DATD 01.02.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2010-11
EXHIBIT P2 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 5TH RESPONDENT DEMANDING THE PAYMENT OF THE ASSESSED TAX IN EXHIBIT-P1 ORDER DATED 04.06.2018.
EXHIBIT P3
TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C)NO.11335/2018 DATED 04.04.2018.
WPC Nos.35615/2018 & conn.cases 38
APPENDIX OF WP(C) 26209/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32061374065/11-12 DATED 30.04.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER
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.
WPC Nos.35615/2018 & conn.cases 39
APPENDIX OF WP(C) 26210/2018
PETITIONER'S/S EXHIBITS:
| EXHIBIT P1 | TRUE COPY OF ANNUAL RETURN FOR THE YEAR 2013-2014 DATED 28-06-2014. |
|---|---|
| EXHIBIT P1(A) | TRUE COPY OF ANNUAL RETURN FOR THE YEAR 2015-2016 DATED 26-07-2016. |
| EXHIBIT P1(B) | TRUE COPY OF ANNUAL RETURN FOR THE YEAR 2016-2017 DATED 15-06-2017. |
| EXHIBIT P1(C) | TRUE COPY OF MONTHLY RETURN FOR THE MONTH OF JUNE 2017 DATED 21-10-2017. |
| EXHIBIT P2 | COPY OF NOTICE DATED 10-07-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. |
| EXHIBIT P2(A) | COPY OF NOTICE DATED 10-07-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. |
| EXHIBIT P2(B) | COPY OF NOTICE DATED 10-07-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. |
| EXHIBIT P2(C) | COPY OF NOTICE DATED 10-07-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18. |
| EXHIBIT P3 | COPY OF THE INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO. 13552 OF 2018. |
WPC Nos.35615/2018 & conn.cases 40
APPENDIX OF WP(C) 35620/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF PENALTY ORDER DATED 28/09/2017, ISSUED TO PETITIONER BY 1ST RESPONDENT, UNDER SECTION 67(1) OF THE KVAT ACT FOR 2015-16.
EXHIBIT P2 TRUE COPY OF PENALTY ORDER DATED 28/09/2017, ISSUED TO PETITIONER BY 1ST RESPONDENT, UNDER SECTION 67(1) OF THE KVAT ACT FOR 2016-17.
EXHIBIT P3 TRUE COPY OF INTERIM ORDER DATED 04/04/2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO.11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE TO 1ST RESPONDENT AS ON THE DATE OF INITIATING PROCEEDINGS UNDER KVAT ACT 2003.
WPC Nos.35615/2018 & conn.cases 41
APPENDIX OF WP(C) 36216/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012 -13 DATED 29.06.2018.
EXHIBIT P1 A COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013 -14 DATED 29.06.2018.
EXHIBIT P1 B COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015 -16 DATED 29.06.2018. EXHIBIT P1 C COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016 -17 DATED 29.06.2018.
WPC Nos.35615/2018 & conn.cases 42
APPENDIX OF WP(C) 36217/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 30.12.2017 EXHIBIT P1 A COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 30.12.2017
WPC Nos.35615/2018 & conn.cases 43
APPENDIX OF WP(C) 36417/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE NO. 32151324259/1516 DATED 03.08.2018 ISSUED BY THE 2ND RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE NOTICE NO. 32151324259/1617 DATED 18.09.2018 ISSUED BY THE 2ND RESPONDENT.
WPC Nos.35615/2018 & conn.cases 44
APPENDIX OF WP(C) 36620/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE SAID NOTICE DATED 07/06/2018 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER 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 CSS/
2 issues framed by the court
Whether Section 174 of the KSGST Act was ultra vires the State's legislative power?
Whether the demands were barred by limitation under Section 25(1) of the KVAT Act?
Colour shows how this judgement treated each authority
W.P.(C) No.11335 of 2018 and connected casesApplied¶316
2 provisions across 2 enactments
M/S.SREE NARAYANA AGENCIES PERUMPUZHA
STATE TAX OFFICER-1,STATE GOODS AND SERVICE TAXES DEPARTMENT, KUNDARA
THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT
STATE OF KERALA
CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA
DAMA SESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
