Challenges to the State's legislative power under 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 batch of writ petitions by applying 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
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 33583 of 2018
PETITIONER:
KALYAN JEWELLERS
KOLLAM AND ERODE, REPRESENTED BY ITS DIRECTOR, T.K.SEETHARAMAN.
BY ADVS.
SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM
RESPONDENTS:
1 THE ASST. COMMISSIONER (ASSMT) STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE,KOLLAM.
STATE GOODS AND SERVICE TAX DEPARTMENT,
THIRUVANANTHAPURAM - 695 001.
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 16.01.2019, ALONG WITH WP(C).15793/2018, WP(C).16993/2018, WP(C).17192/2018, WP(C).17393/2018, WP(C).17993/2018,
-2-
WP(C).No. 33583 of 2018 & CONN. CASES
WP(C).18191/2018, WP(C).18393/2018, WP(C).19392/2018, WP(C).20593/2018, WP(C).20794/2018, WP(C).30916/2018, WP(C).32982/2018, WP(C).32984/2018, WP(C).37785/2018, WP(C).38581/2018, WP(C).38783/2018, WP(C).39181/2018, WP(C).40385/2018, WP(C).41182/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-3-
WP(C).No. 33583 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 15793 of 2018
PETITIONER:
NEW PAINT POINT, MP-XII/11, PALLIPPADI, MANNARKKAD PO, PALAKKAD 678 582, REPRESENTED BY ITS MANAGING PARTNER SRI.ABDUL SALAM.
BY ADV. SRI.K.S.HARIHARAN NAIR
RESPONDENTS:
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.
-4-
WP(C).No. 33583 of 2018 & CONN. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).33583/2018, WP(C).41182/2018, WP(C).40385/2018, WP(C).39181/2018, WP(C).38783/2018, WP(C).38581/2018, WP(C).37785/2018, WP(C).32982/2018, WP(C).32984/2018, WP(C).30916/2018, WP(C).20794/2018, WP(C).20593/2018, WP(C).19392/2018, WP(C).18393/2018, WP(C).18191/2018, WP(C).17993/2018, WP(C).17393/2018, WP(C).17192/2018, WP(C).16993/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-5-
WP(C).No. 33583 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 16993 of 2018
PETITIONER:
P.V.RAMASWAMY & COMPANY KUTHAMPULLY P.O., THIRUVILWAMALA, THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, R.DHARMALINGAN.
BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY
RESPONDENTS:
1 THE STATE TAX OFFICER STATE GOODS SERVICE TAX DEPARTMENT, WADAKKANCHERY - 680 582.
BY ADVS.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
-6-
WP(C).No. 33583 of 2018 & CONN. CASES
SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.RAMAVARMA REGHUNATHAN THAMBURAN SC CENTRAL BOARD OF EXCISE AMP CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).33583/2018, WP(C).41182/2018, WP(C).40385/2018, WP(C).39181/2018, WP(C).38783/2018, WP(C).38581/2018, WP(C).37785/2018, WP(C).32982/2018, WP(C).32984/2018, WP(C).30916/2018, WP(C).20794/2018, WP(C).20593/2018, WP(C).19392/2018, WP(C).18393/2018, WP(C).18191/2018, WP(C).17993/2018, WP(C).17393/2018, WP(C).17192/2018, WP(C).15793/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-7-
WP(C).No. 33583 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 17192 of 2018
PETITIONER:
JERRY JACOB PROPRIETOR, M/S LAVANYA JEWELLERY, OPP. FEDERAL BANK, A M ROAD, PERUMBAVOOR-683 542.
BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY
RESPONDENTS:
BY ADVS.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE
-8-
WP(C).No. 33583 of 2018 & CONN. CASES
AND CUSTOMS
SRI.P.R.SREEJITH SC CENTRAL BOARD OF EXCISE AND CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).33583/2018, WP(C).41182/2018, WP(C).40385/2018, WP(C).39181/2018, WP(C).38783/2018, WP(C).38581/2018, WP(C).37785/2018, WP(C).32982/2018, WP(C).32984/2018, WP(C).30916/2018, WP(C).20794/2018, WP(C).20593/2018, WP(C).19392/2018, WP(C).18393/2018, WP(C).18191/2018, WP(C).17993/2018, WP(C).17393/2018, WP(C).16993/2018, WP(C).15793/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-9-
WP(C).No. 33583 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 17393 of 2018
PETITIONER:
M/S. SKYLINE SYSTEMS AND SERVICES, DOOR NO.33/24A, PALARIVATTOM, REPRESENTED BY ITS MANAGING PARTNER, JOSEPH PHILIP.
BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM
RESPONDENTS:
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE
-10-
WP(C).No. 33583 of 2018 & CONN. CASES
AND CUSTOMS SRI.B.RAJESH (KOTTAYAM)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).33583/2018, WP(C).41182/2018, WP(C).40385/2018, WP(C).39181/2018, WP(C).38783/2018, WP(C).38581/2018, WP(C).37785/2018, WP(C).32982/2018, WP(C).32984/2018, WP(C).30916/2018, WP(C).20794/2018, WP(C).20593/2018, WP(C).19392/2018, WP(C).18393/2018, WP(C).18191/2018, WP(C).17993/2018, WP(C).17192/2018, WP(C).16993/2018, WP(C).15793/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-11-
WP(C).No. 33583 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 17993 of 2018
PETITIONER:
M/S. KOZHIKODE CABLE COMMUNICATORS LIMITED NO.18/208-C, 2ND FLOOR, GOLDER CHAMBER BUILDING, KANDAMKULAM ROAD, TALI, CHALAPPURAM, CALICUT 673 002 REPRESENTED BY ITS MANAGING DIRECTOR MR.VINOD KUMAR C.K.
BY ADVS. SMT.M.K.HAJARA SMT.K.LATHA SRI.C.RAMACHANDRAN
RESPONDENTS:
-12-
WP(C).No. 33583 of 2018 & CONN. CASES
FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI.
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., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).33583/2018, WP(C).41182/2018, WP(C).40385/2018, WP(C).39181/2018, WP(C).38783/2018, WP(C).38581/2018, WP(C).37785/2018, WP(C).32982/2018, WP(C).32984/2018, WP(C).30916/2018, WP(C).20794/2018, WP(C).20593/2018, WP(C).19392/2018, WP(C).18393/2018, WP(C).18191/2018, WP(C).17393/2018, WP(C).17192/2018, WP(C).16993/2018, WP(C).15793/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-13-
WP(C).No. 33583 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 18191 of 2018
PETITIONER:
SRI.JOS ISSAC AGED 58 YEARS PUTHENPARAMBIL HOUSE, SANTHIGIRI, CHAKKUPALLAM,IDUKKI-685 589.
BY ADVS.
SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR)
RESPONDENTS:
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS
-14-
WP(C).No. 33583 of 2018 & CONN. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).33583/2018, WP(C).41182/2018, WP(C).40385/2018, WP(C).39181/2018, WP(C).38783/2018, WP(C).38581/2018, WP(C).37785/2018, WP(C).32982/2018, WP(C).32984/2018, WP(C).30916/2018, WP(C).20794/2018, WP(C).20593/2018, WP(C).19392/2018, WP(C).18393/2018, WP(C).17993/2018, WP(C).17393/2018, WP(C).17192/2018, WP(C).16993/2018, WP(C).15793/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-15-
WP(C).No. 33583 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 18393 of 2018
PETITIONER:
SHIBU L AGED 38 YEARS PROPRIETOR, M/S S J ASSOCIATES, 9/2748, KEERTHANAM, KOCHAR ROAD, EDAPAZHANJI, THIRUVANANTHAPURAM-PIN CODE-695010.
BY ADVS. SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR
RESPONDENTS:
1 STATE TAX OFFICER STATE G S T DEPARTMENT, THIRUVANANTHAPURAM, PIN-695 002.
-16-
WP(C).No. 33583 of 2018 & CONN. CASES
SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).33583/2018, WP(C).41182/2018, WP(C).40385/2018, WP(C).39181/2018, WP(C).38783/2018, WP(C).38581/2018, WP(C).37785/2018, WP(C).32982/2018, WP(C).32984/2018, WP(C).30916/2018, WP(C).20794/2018, WP(C).20593/2018, WP(C).19392/2018, WP(C).18191/2018, WP(C).17993/2018, WP(C).17393/2018, WP(C).17192/2018, WP(C).16993/2018, WP(C).15793/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-17-
WP(C).No. 33583 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 19392 of 2018
PETITIONER:
KARTHIK AGENCIES PATTAMBI ROAD,VALANCHERY, PIN- 676 552, REPRESENTED BY ITS PROPRIETOR, SRI.SUDHEER.P
BY ADV. SRI.K.S.HARIHARAN NAIR
RESPONDENTS:
1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX OFFICE,KOTTAKKAL, MALAPPURAM, PIN- 676 503.
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 16.01.2019, ALONG WITH WP(C).33583/2018, WP(C).41182/2018, WP(C).40385/2018, WP(C).39181/2018, WP(C).38783/2018,
-18-
WP(C).No. 33583 of 2018 & CONN. CASES
WP(C).38581/2018, WP(C).37785/2018, WP(C).32982/2018, WP(C).32984/2018, WP(C).30916/2018, WP(C).20794/2018, WP(C).20593/2018, WP(C).18393/2018, WP(C).18191/2018, WP(C).17993/2018, WP(C).17393/2018, WP(C).17192/2018, WP(C).16993/2018, WP(C).15793/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-19-
WP(C).No. 33583 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 20593 of 2018
PETITIONER:
SREE GOKULAM JEWELLERY MART PVT. LTD. SREE GOKULAM TOWER, LINK ROAD, VADAKARA-673 101.
REP. BY SIVANANDHAN T.P., DIRECTOR, SREE GOKULAM JEWALLARY MART PVT.LTD.
BY ADVS. SRI.K.M.CHERIAN SRI.N.JAYAKUMAR SRI.R.RAMAKRISHNAN POTTY
RESPONDENTS:
BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E.
-20-
WP(C).No. 33583 of 2018 & CONN. CASES
UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.P.L.BABU SC CENTRAL BOARD OF EXCISE AMP CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).33583/2018, WP(C).41182/2018, WP(C).40385/2018, WP(C).39181/2018, WP(C).38783/2018, WP(C).38581/2018, WP(C).37785/2018, WP(C).32982/2018, WP(C).32984/2018, WP(C).30916/2018, WP(C).20794/2018, WP(C).19392/2018, WP(C).18393/2018, WP(C).18191/2018, WP(C).17993/2018, WP(C).17393/2018, WP(C).17192/2018, WP(C).16993/2018, WP(C).15793/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-21-
WP(C).No. 33583 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 20794 of 2018
PETITIONER:
POWER HOUSE ELECTRICALS CHEERAKULAM COMPLEX, NORTH TANA, IRINJALAKUDA.P.O.,THRISSUR, KERALA- 680 121 REPRESENTED BY ITS PROPRIETOR SMT.AGNES BABU
BY ADV. SRI.K.S.HARIHARAN NAIR
RESPONDENTS:
1 STATE TAX OFFICER, THRISSUR STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, IRINJALAKUDA, THRISSUR- 680 125
2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT- 695 001
3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO-46, NORTH BLOCK, NEW DELHI- 110 001
BY ADVS.
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. SRI.H.GOPAKUMAR CGC
-22-
WP(C).No. 33583 of 2018 & CONN. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).33583/2018, WP(C).41182/2018, WP(C).40385/2018, WP(C).39181/2018, WP(C).38783/2018, WP(C).38581/2018, WP(C).37785/2018, WP(C).32982/2018, WP(C).32984/2018, WP(C).30916/2018, WP(C).20593/2018, WP(C).19392/2018, WP(C).18393/2018, WP(C).18191/2018, WP(C).17993/2018, WP(C).17393/2018, WP(C).17192/2018, WP(C).16993/2018, WP(C).15793/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-23-
WP(C).No. 33583 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 30916 of 2018
PETITIONER:
M/S. NEW BHARATH ALUMINIUM ALUMINIUM PRODUCES, THRISSUR, REPRESENTED BY ITS PARTNER, BINOY GEORGE.
BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM
RESPONDENTS:
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E.
-24-
WP(C).No. 33583 of 2018 & CONN. CASES
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 16.01.2019, ALONG WITH WP(C).33583/2018, WP(C).41182/2018, WP(C).40385/2018, WP(C).39181/2018, WP(C).38783/2018, WP(C).38581/2018, WP(C).37785/2018, WP(C).32982/2018, WP(C).32984/2018, WP(C).20794/2018, WP(C).20593/2018, WP(C).19392/2018, WP(C).18393/2018, WP(C).18191/2018, WP(C).17993/2018, WP(C).17393/2018, WP(C).17192/2018, WP(C).16993/2018, WP(C).15793/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-25-
WP(C).No. 33583 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 32982 of 2018
PETITIONER:
M/S.MARBLES AND MINERALS CHENGALOOR, THRISSUR DISTRICT, REPRESENTED BY SUMI COLINS, PARTNER
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENTS:
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 16.01.2019, ALONG WITH WP(C).33583/2018, WP(C).41182/2018, WP(C).40385/2018, WP(C).39181/2018, WP(C).38783/2018, WP(C).38581/2018, WP(C).37785/2018, WP(C).32984/2018, WP(C).30916/2018, WP(C).20794/2018, WP(C).20593/2018,
-26-
WP(C).No. 33583 of 2018 & CONN. CASES
WP(C).19392/2018, WP(C).18393/2018, WP(C).18191/2018, WP(C).17993/2018, WP(C).17393/2018, WP(C).17192/2018, WP(C).16993/2018, WP(C).15793/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-27-
WP(C).No. 33583 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 32984 of 2018
PETITIONER:
ANIL P. JOHNY AGED 47 YEARS, PROPRIETOR. M/S PYNADATH POULTRY FARM, VETTUKAD, MANJALLUR P.O., PALAKKAD DISTRICT
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER STATE GST DEPARTMENT, ALATHUR.
2 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, PALAKKAD – 678 001.
3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT 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 16.01.2019, ALONG WITH WP(C).33583/2018, WP(C).41182/2018, WP(C).40385/2018, WP(C).39181/2018, WP(C).38783/2018,
-28-
WP(C).No. 33583 of 2018 & CONN. CASES
WP(C).38581/2018, WP(C).37785/2018, WP(C).32982/2018, WP(C).30916/2018, WP(C).20794/2018, WP(C).20593/2018, WP(C).19392/2018, WP(C).18393/2018, WP(C).18191/2018, WP(C).17993/2018, WP(C).17393/2018, WP(C).17192/2018, WP(C).16993/2018, WP(C).15793/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-29-
WP(C).No. 33583 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 37785 of 2018
PETITIONER:
REDLANDS ASHLYN MOTORS PLC REGENCY COMPLEX, KARIKKATH LANE, M.G.ROAD, THRISSUR - 680 001, REPRESENTED BY ITS PARTNER, SUNITHA ASHLYN.
BY ADV. SRI.M.UNNIKRISHNA MENON
RESPONDENTS:
1 ASSISTANT COMMISSIONER (ASSMT)- II SGST DEPARTMENT SPECIAL CIRCLE, THRISSUR - 620 680.
STATE GOODS AND SERVICE TAX DEPARTMENT, TRIVANDRUM - 695 001.
3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, TRIVANDRUM - 695 001.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).33583/2018, WP(C).41182/2018, WP(C).40385/2018, WP(C).39181/2018, WP(C).38783/2018,
-30-
WP(C).No. 33583 of 2018 & CONN. CASES
WP(C).38581/2018, WP(C).32982/2018, WP(C).32984/2018, WP(C).30916/2018, WP(C).20794/2018, WP(C).20593/2018, WP(C).19392/2018, WP(C).18393/2018, WP(C).18191/2018, WP(C).17993/2018, WP(C).17393/2018, WP(C).17192/2018, WP(C).16993/2018, WP(C).15793/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 33583 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 38581 of 2018
PETITIONER:
B.H MAMMI, AGED 46 YEARS
PUTHIYA ROAD, VENNALA ,PALARIVATTOM, KOCHI-682 025, REPRESENTED BY K.M.ABDULLA, MANAGING PARTNER
BY ADVS.
SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768)
RESPONDENTS:
1 ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TX DEPARTMENT, SPECIAL CIRCLE-1, THEVARA, ERNAKULAM, KOCHI-682 015
2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002
3 STATE OF KERALA,
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 16.01.2019, ALONG WITH WP(C).33583/2018, WP(C).41182/2018, WP(C).40385/2018, WP(C).39181/2018, WP(C).38783/2018, WP(C).37785/2018, WP(C).32982/2018, WP(C).32984/2018, WP(C).30916/2018, WP(C).20794/2018, WP(C).20593/2018, WP(C).19392/2018, WP(C).18393/2018, WP(C).18191/2018,
-32-
WP(C).No. 33583 of 2018 & CONN. CASES
WP(C).17993/2018, WP(C).17393/2018, WP(C).17192/2018, WP(C).16993/2018, WP(C).15793/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 33583 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 38783 of 2018
PETITIONER:
N. SATHEESH KUMAR, AGED 54 YEARS PROPRIETOR, KUMAR CASHEW EXPORTS, KAKKODU P.O., PUNALUR, KOLLAM-691 331.
BY ADVS.
SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS
RESPONDENTS:
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WP(C).No. 33583 of 2018 & CONN. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).33583/2018, WP(C).41182/2018, WP(C).40385/2018, WP(C).39181/2018, WP(C).38581/2018, WP(C).37785/2018, WP(C).32982/2018, WP(C).32984/2018, WP(C).30916/2018, WP(C).20794/2018, WP(C).20593/2018, WP(C).19392/2018, WP(C).18393/2018, WP(C).18191/2018, WP(C).17993/2018, WP(C).17393/2018, WP(C).17192/2018, WP(C).16993/2018, WP(C).15793/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 33583 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 39181 of 2018
PETITIONER:
NISSAM A.M. AGED 40 YEARS
S/O.ABDUL MAJEED, PROPRIETOR, M/S.A.M.TRADERS, POREDAM, CHADAYAMANGALAM, KOLLAM DISTRICT.
BY ADVS.
SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENTS:
STATE GST DEPARTMENT, ANCHAL - 691 306.
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 16.01.2019, ALONG WITH WP(C).33583/2018, WP(C).41182/2018, WP(C).40385/2018, WP(C).38783/2018, WP(C).38581/2018, WP(C).37785/2018, WP(C).32982/2018, WP(C).32984/2018, WP(C).30916/2018, WP(C).20794/2018, WP(C).20593/2018,
-36-
WP(C).No. 33583 of 2018 & CONN. CASES
WP(C).19392/2018, WP(C).18393/2018, WP(C).18191/2018, WP(C).17993/2018, WP(C).17393/2018, WP(C).17192/2018, WP(C).16993/2018, WP(C).15793/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-37-
WP(C).No. 33583 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 40385 of 2018
PETITIONER:
CHERUPUSHPAM ELECTRICALS CMC 3/548, 549, 64B, NORTH BAZAR, CHERTHALA P.O., ALAPPUZHA 688 524, REPRESENTED BY ITS MANAGING PARTNER K. J. THANKACHAN, RESIDING AT KANDAMKULAM CMC 28, CHERTHALA P.O., ALAPPUZHA 688 524
BY ADV. SMT.BLOSSOM MATHEW
RESPONDENTS:
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
-38-
WP(C).No. 33583 of 2018 & CONN. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).33583/2018, WP(C).41182/2018, WP(C).39181/2018, WP(C).38783/2018, WP(C).38581/2018, WP(C).37785/2018, WP(C).32982/2018, WP(C).32984/2018, WP(C).30916/2018, WP(C).20794/2018, WP(C).20593/2018, WP(C).19392/2018, WP(C).18393/2018, WP(C).18191/2018, WP(C).17993/2018, WP(C).17393/2018, WP(C).17192/2018, WP(C).16993/2018, WP(C).15793/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-39-
WP(C).No. 33583 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 41182 of 2018
PETITIONER:
GEORGE MAIJO INDUSTRIES PVT.LTD. XIV/2075, VIJAY NAGAR, CHULLIKKAL COCHIN 682 040 REPRESENTED BY ITS DEPUTY MANAGER (F AND A) MR. JOSELINE JOSEPH
BY ADV. SMT.K.LATHA
RESPONDENTS:
STATE TAXES,TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM 695 002
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 16.01.2019, ALONG WITH WP(C).33583/2018, WP(C).40385/2018, WP(C).39181/2018, WP(C).38783/2018, WP(C).38581/2018, WP(C).37785/2018, WP(C).32982/2018, WP(C).32984/2018, WP(C).30916/2018, WP(C).20794/2018, WP(C).20593/2018, WP(C).19392/2018, WP(C).18393/2018, WP(C).18191/2018,
-40-
WP(C).No. 33583 of 2018 & CONN. CASES
WP(C).17993/2018, WP(C).17393/2018, WP(C).17192/2018, WP(C).16993/2018, WP(C).15793/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 33583 of 2018 & CONN. CASES
JUDGMENT
[WP(C).33583/2018, WP(C).15793/2018, WP(C).16993/2018, WP(C).17192/2018, WP(C).17393/2018, WP(C).17993/2018, WP(C).18191/2018, WP(C).18393/2018, WP(C).19392/2018, WP(C).20593/2018, WP(C).20794/2018, WP(C).30916/2018, WP(C).32982/2018, WP(C).32984/2018, WP(C).37785/2018, WP(C).38581/2018, WP(C).38783/2018, WP(C).39181/2018, WP(C).40385/2018, WP(C).41182/2018 ]
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
JS
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WP(C).No. 33583 of 2018 & CONN. CASES
APPENDIX OF WP(C) 33583/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE NO.32020678607/1213 DATED 28/9/2018.
EXHIBIT P2 TRUE COPY OF THE NOTICE NO.32020678607/1314 DATED 28/9/2018.
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WP(C).No. 33583 of 2018 & CONN. CASES
APPENDIX OF WP(C) 15793/2018
PETITIONER'S/S EXHIBITS:
| EXT.P1 | COPY OF ANNUAL RETURN FOR THE YEAR 2011-12 DATED 29/04/2012. |
|---|---|
| EXT.P1(A) | COPY OF ANNUAL RETURN FOR THE YEAR 2015-16 DATED 16/05/2016. |
| EXT.P2 | COPY OF NOTICE DATED 08/02/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. |
| EXT.P2(A) | COPY OF NOTICE DATED 24/11/2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. |
| EXT.P3 | COPY OF REPLY DATED 19/02/2018 FILED BY THE PETITIONER AGAINST EXT.P2 |
| EXT.P3(A) | COPY OF REPLY DATED 30/11/2017 FILED BY THE PETITIONER AGAINST EXT.P2(A) |
| EXT.P4 | COPY OF ASSESSMENT ORDER DATED 09/04/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 |
| EXT.P4(A) | COPY OF ASSESSMENT ORDER DATED 17/02/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 |
| EXT.P5 | COPY OF INTERIM ORDER DATED 13/04/2018 ISSUED BY THIS HONOURABLE COURT IN WPC (C) 13552/2018. |
-44-
WP(C).No. 33583 of 2018 & CONN. CASES
APPENDIX OF WP(C) 16993/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 27.4.2018. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER IN WPC NO. 13930/2018 DATED 13.04.2018. EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE IN FORM NO. 12 ISSUED BY 1ST RESPONDENT DATED 27.04.2018.
-45-
WP(C).No. 33583 of 2018 & CONN. CASES
APPENDIX OF WP(C) 17192/2018
PETITIONER'S/S EXHIBITS:
| EXHIBIT P1 | TRUE COPY OF THE 32151218949/2011 BY THE 1ST RESPO |
PRE -12 D NDENT |
ASSESSMENT NOTICE NO. ATED 16/5/2018 ISSUED FOR THE YEAR 2011-12. |
|---|---|---|---|
| EXHIBIT P1(A) | TRUE COPY OF THE 32151218949/2012 BY THE 1ST RESPO |
PRE -13 D NDENT |
ASSESSMENT NOTICE NO. ATED 16/5/2018 ISSUED FOR THE YEAR 2012-13. |
| EXHIBIT P1(B) | TRUE COPY OF THE 32151218949/2013 BY THE 1ST RESPO |
PRE -14 D NDENT |
ASSESSMENT NOTICE NO. ATED 16/5/2018 ISSUED FOR THE YEAR 2013-14. |
| EXHIBIT P1(C) | TRUE COPY OF THE 32151218949/2014 BY THE 1ST RESPO |
PRE -15 D NDENT |
ASSESSMENT NOTICE NO. ATED 16/5/2018 ISSUED FOR THE YEAR 2014-15. |
| EXHIBIT P1(D) | TRUE COPY OF THE 32151218949/2015 BY THE 1ST RESPO |
PRE -16 D NDENT |
ASSESSMENT NOTICE NO. ATED 16/5/2018 ISSUED FOR THE YEAR 2015-16. |
| EXHIBIT P1(E) | TRUE COPY OF THE 32151218949/2016 BY THE 1ST RESPO |
PRE -17 D NDENT |
ASSESSMENT NOTICE NO. ATED 16/5/2018 ISSUED FOR THE YEAR 2016-17. |
| EXHIBIT P2 | TRUE COPY OF THE THIS HON'BLE COU DATED 4/4/2018 |
INTE RT IN |
RIM ORDER PASSED BY W.P.(C) NO.11335/2018 |
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WP(C).No. 33583 of 2018 & CONN. CASES
APPENDIX OF WP(C) 17393/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1. TRUE COPY OF THE NOTICE NO.32070451522/2012-13 DATED 20.4.2018
-47-
WP(C).No. 33583 of 2018 & CONN. CASES
APPENDIX OF WP(C) 17993/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1: TRUE COPY OF PRE-ASSESSMENT NOTICE DATED 28.3.2018. EXHIBIT P1A: TRUE COPY OF REPLY FILED BY THE PETITIONER DATED 24.4.2018. EXHIBIT P2: TRUE COPY OF ASSESSMENT ORDER ALONG WITH THE DEMAND NOTICE DATED 23.5.2018.
-48-
WP(C).No. 33583 of 2018 & CONN. CASES
APPENDIX OF WP(C) 18191/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE NO.C.R.13/201617(2014-15)DATED 03.11.2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2014-15
EXHIBIT P1A TRUE COPY OF THE NOTICE NO.C.R.13/2016-17 (2015-16)DATED 03.11.2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2015-16 EXHIBIT P1 TRUE COPY OF THE NOTICE NO.C.R.13/2016-17 (2016-17)DATED 03.11.2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2016-17. EXHIBIT P2 TRUE COPY OF THE REPLY FILED AGAINST EXT.P1 NOTICE DATED 11.12.2017 EXHIBIT P2A TRUE COPY OF THE REPLY FILED AGAINST EXT.P1A NOTICE DATED 11.12.2017 EXHIBIT P2B TRUE COPY OF THE REPLY FILED AGAINST EXT.P1B NOTICE DATED 11.12.2017 EXHIBIT P3: TRUE COPY OF THE PENALTY ORDER NO.CR.13/2016-17(2014-15)DATED 14.02.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2014-15. EXHIBIT P3A: TRUE COPY OF THE PENALTY ORDER NO.CR.13/2016-17(2015-16)DATED 14.02.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FO THE YEAR 2015-16 EXHIBIT P3B: TRUE COPY OF THE PENALY ORDER NO.CR.13/2016-17(2016-17)DATED 14.02.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITION FOR THE YEAR 2016-17. EXHIBIT P4 TRUE COPY OF THE CONSTITUTIONAL (101ST AMENDMENT)ACT 2016 EXHIBIT P5 TRUE COPY OF THE UNION LIST(LIST 1)TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA.
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WP(C).No. 33583 of 2018 & CONN. CASES
| EXHIBIT P6 | TRUE COPY OF THE UNION LIST(LIST 11)TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. |
|---|---|
| EXHIBIT P7 | TRUE COPY OF THE NOTIFICATION NO:SO2986A(E)DATED 16.09.2016 ISSUED BY THE DEPARTMENT OF REVENUE,GOVERNMENT OF INDIA |
| EXHIBIT P8 | TRUE COPY OF THE JUDGMENT BY HON'BLE COURT OF KERALA IN W.P(C)NO.11335 DATED 04.04.2018. |
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WP(C).No. 33583 of 2018 & CONN. CASES
APPENDIX OF WP(C) 18393/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32011384228/2015-16 DATED 19.9.2017 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32011384228/2016-17 DATED 19.9.2017 FOR THE YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER NO.32011384228/2017-18(1ST QUARTER) DATED 19.9.2017 FOR THE YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P4 TRUE COPY OF THE ORDER DATED 4.4.2018 IN WP(C) NO.11335/2018(N) OF HON'BLE HIGH COURT OF KERALA.
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WP(C).No. 33583 of 2018 & CONN. CASES
APPENDIX OF WP(C) 19392/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2016-17 DATED 15.6.2017 EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 24.4.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO 13552/2018
-52-
WP(C).No. 33583 of 2018 & CONN. CASES
APPENDIX OF WP(C) 20593/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER NO.32111274958/2014-15 DATED 03-03-2018
-53-
WP(C).No. 33583 of 2018 & CONN. CASES
APPENDIX OF WP(C) 20794/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF LAST MONTHLY RETURN OF THE YEAR 2014-15 FILED BY THE PETITIONER FOR THE MONTH OF NOVEMBER 2014 DATED 24.12.2014
EXHIBIT P2 COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 2.3.2018
EXHIBIT P3 COPY OF THE REPLY TO EXHIBIT P2 DATED 21.3.2018 FILED BY THE PETITIONER
EXHIBIT P4 COPY OF ASSESSMENT ORDER DATED 16.4.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15
EXHIBIT P5 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO 13552/2018
-54-
WP(C).No. 33583 of 2018 & CONN. CASES
APPENDIX OF WP(C) 30916/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE ASSESSMENT ORDER NO.3208586499/2013-14 DATED 23.8.2018.
-55-
WP(C).No. 33583 of 2018 & CONN. CASES
APPENDIX OF WP(C) 32982/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
COPY OF NOTICE ISSUED BY THE IST RESPONDENT FOR THE YEAR 2014-15 DATED 26.9.2018.
-56-
WP(C).No. 33583 of 2018 & CONN. CASES
APPENDIX OF WP(C) 32984/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09 DATED 13.3.2018. EXHIBIT P1 A COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10 DATED 13.3.2018. EXHIBIT P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 24.4.2018. EXHIBIT P2 A COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 24.4.2018. EXHIBIT P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 14.8.2018. EXHIBIT P3 A COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 14.8.2018.
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WP(C).No. 33583 of 2018 & CONN. CASES
APPENDIX OF WP(C) 37785/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE GST REGISTRATION CERTIFICATE DATED 13/06/2018. EXHIBIT P2 TRUE COPY OF THE NOTICE OF THE 1ST RESPONDENT DATED 23/06/2017. EXHIBIT P3 TRUE COPY OF THE REPLY DATED 12/07/2017 ISSUED BY THE COUNSEL OF THE PETITIONER TO THE 1ST RESPONDENT. EXHIBIT P4 TRUE COPY OF THE NOTICE OF THE 1ST RESPONDENT DATED 12/11/2018.
-58-
WP(C).No. 33583 of 2018 & CONN. CASES
APPENDIX OF WP(C) 38581/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32070281152/2012-13 DATED 31/10/2018 ISSUED BY THE 1ST RESPONDENT
-59-
WP(C).No. 33583 of 2018 & CONN. CASES
APPENDIX OF WP(C) 38783/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF ORIGINAL ANNUAL RETURN E-FILED ON 02/10/2015 THROUGH KVATIS FOR THE YEAR 2013-14 BEFORE THE 1ST RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE KVAT ASSESSMENT ORDER PASSED U/S.25(1) OF THE KVAT ACT ON 30/06/2018 FOR THE YEAR 2013-14 BY 1ST RESPONDENT.
EXHIBIT P3 TRUE COPY OF DEMAND NOTICE DATED 16/07/2018 ISSUED DEMANDING ASSESSED TAX AND INTEREST FOR THE YEAR 2013-14 BY 1ST RESPONDENT PURSUANT TO EXBT. P2 ASSESSMENT ORDER TO THE PETITIONER.
EXHIBIT P4 TRUE COPY OF THE CONSTITUTION (101ST AMENDMENT) ACT, 2016 DATED 08/09/16 PUBLISHED IN THE EXTRAORDINARY GAZETTE OF INDIA.
EXHIBIT P5 TRUE COPY OF INTERIM ORDER GRANTED BY THIS HON'BLE COURT IN WPC NO.11335/2018 DATED 04/04/2018.
-60-
WP(C).No. 33583 of 2018 & CONN. CASES
APPENDIX OF WP(C) 39181/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14.
EXHIBIT P1 A
COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16.
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WP(C).No. 33583 of 2018 & CONN. CASES
APPENDIX OF WP(C) 40385/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 32040868184/2012-13 UNDER THE KVAT ACT, DATED 4.4.2018 EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 15.11.2018 ISSUED U/S. 7 AND 34 OF THE KERALA REVENUE RECOVERY ACT. 1968 EXHIBIT P3 TRUE COPY OF THE OBJECTION DATED 1.12.2018 AGAINST EXT.P2
-62-
WP(C).No. 33583 of 2018 & CONN. CASES
NAPPENDIX OF WP(C) 41182/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER UNDER SECTION 25 (1) OF THE KVAT ACT DATED 29.11.2018 FOR THE YEAR 2014-2015 ISSUED BY FIRST RESPONDENT TO THE PETITIONER
EXHIBIT P2 TRUE COPY OF THE INTERIM STAY ORDER IN WPC NO. 13930 OF 2018 DATED 13TH APRIL 2018
2 issues framed by the court
Is Section 174 of the KSGST Act beyond the State's legislative power?
Are the challenged demands 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¶413
2 provisions across 2 enactments
KALYAN JEWELLERS
THE ASST. COMMISSIONER (ASSMT) STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE,KOLLAM
THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM
THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA
UNION OF INDIA
DAMA SESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
