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 batch of 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 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940
WP(C).No. 18757 of 2018
PETITIONER/S:
SHRI E.N.UNNIKRISHNAN PROPRIETOR, UNIVERSAL ENTERPRISES, ADITHYA SHOPPING COMPLEX, 16/1818J, KOCHUMPALLY ROAD, THOPPUMPADY,COCHIN -682005.
BY ADV. SRI.RAMESH CHERIAN JOHN
RESPONDENT/S:
1 DEPUTY COMMISSIONER OFFICE OF THE DEPUTY COMMISSIONER,CENTRAL TAX & CENTRAL EXCISE,ERNAKULAM DIVISION, CENTRAL EXCISE BHAWAN,KATHRIKADAVU, KALOOR, KOCHI -682 017.
2 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT,MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE),GOVT. OF INDIA, NORTH BLOCK, NEW DELHI-110 001.
BY ADVS. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.H.SUBHALEKSHMI, CGC SMT.H.SUBHALEKSHMI CGC SRI.P.R.SREEJITH SC CENTRAL BOARD OF EXCISE AND CUSTOMS
OTHER PRESENT:
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 11.01.2019, ALONG WITH WP(C).15601/2018, WP(C).15602/2018, WP(C).19810/2018, WP(C).20915/2018, WP(C).22169/2018, WP(C).22314/2018, WP(C).22555/2018, WP(C).23046/2018, WP(C).24547/2018, WP(C).24730/2018, WP(C).24733/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.18757/2018 & conn.cases 2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940
WP(C).No. 15601 of 2018
PETITIONER/S:
M/S.GOKULAM JEWELLERS
SAKTHAN TOWERS, PALLIKULAM ROAD,THRISSUR-680 001, REPRESENTED BY ITS MANAGINGPARTNER, SRI.JOBY M.C.
BY ADV. SRI.TOMSON T.EMMANUEL
RESPONDENT/S:
BY ADVS. SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS
SMT.PREETHA S. NAIR SC CENTRAL BOARD OF EXCISE AND CUSTOMS
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER
WPC Nos.18757/2018 & conn.cases 3
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15602/2018, WP(C).24733/2018, WP(C).24730/2018, WP(C).24547/2018, WP(C).22555/2018, WP(C).19810/2018, WP(C).22169/2018, WP(C).20915/2018, WP(C).22314/2018, WP(C).23046/2018, WP(C).18757/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.18757/2018 & conn.cases 4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940
WP(C).No. 15602 of 2018
PETITIONER/S:
M/S.TEENA BAKERY GCDA SHOPPING COMPLEX,PANAMPILLY NAGAR, ERNAKULAM,COCHIN-682 036,REPRESENTED BY ITS MANAGING PARTNER, T.J.CLEETUS.
BY ADV. SRI.TOMSON T.EMMANUEL
RESPONDENT/S:
BY ADVS.
SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS
WPC Nos.18757/2018 & conn.cases 5
SMT.PREETHA S. NAIR SC CENTRAL BOARD OF EXCISE AND CUSTOMS
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 11.01.2019, ALONG WITH WP(C).15601/2018, WP(C).24733/2018, WP(C).24730/2018, WP(C).24547/2018, WP(C).22555/2018, WP(C).19810/2018, WP(C).22169/2018, WP(C).20915/2018, WP(C).22314/2018, WP(C).23046/2018, WP(C).18757/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.18757/2018 & conn.cases 6
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940
WP(C).No. 19810 of 2018
PETITIONER/S:
P. KRISHNANKUTTY PROPRIETOR, M/S.K.K.TRADERS,THANKS BUILDING, WEST YAKKARA, PALAKKAD.
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENT/S:
1 THE ASST. COMMISSIONER OF STATE TAX SPECIAL CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT,PALAKKAD - 678 001.
2 THE COMMISSIONER
STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM 695 001.
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 11.01.2019, ALONG WITH WP(C).15602/2018, WP(C).15601/2018, WP(C).24733/2018, WP(C).24730/2018, WP(C).24547/2018, WP(C).22555/2018, WP(C).22169/2018, WP(C).20915/2018, WP(C).22314/2018, WP(C).23046/2018, WP(C).18757/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.18757/2018 & conn.cases 7
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940
WP(C).No. 20915 of 2018
PETITIONER/S:
MAJIKUMAR V.S. AGED 47 YEARS PROPRIETOR, M/S.BRIGHT AGENCIES,ULLALA-KOTHAVARA ROAD, KOTHAVARA, VAIKOM,KOTTAYAM DISTRICT.
BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON
RESPONDENT/S:
1 THE INTELLIGENCE OFFICER (I/C) SQUAD NO.V, COMMERCIAL TAXES, KOTTAYAM-680001.
2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001.
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 11.01.2019, ALONG WITH WP(C).15602/2018, WP(C).15601/2018, WP(C).24733/2018, WP(C).24730/2018, WP(C).24547/2018, WP(C).22555/2018, WP(C).19810/2018, WP(C).22169/2018, WP(C).22314/2018, WP(C).23046/2018, WP(C).18757/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.18757/2018 & conn.cases 8
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940
WP(C).No. 22169 of 2018
PETITIONER/S:
M/S.AASHA LEVIN LIGHTING SYSTEMS PVT. LTD. REPRESENTED BY ITS MANAGING DIRECTOR, RAKESH RAMACHANDRAN, S/O.V.R.NAIR, AGED 44 YEARS, 14B, SKYLINE AMINITY PARK,CHANGAMPUZHA SAMADHI ROAD, EDAPPALLY - 682 024.
BY ADVS.
SRI.C.A.CHACKO SMT.C.M.CHARISMA SMT.MEGHA K.XAVIER
RESPONDENT/S:
1 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK,NEW DELHI - 110 001.
2 STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES,SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
3 THE COMMISSIONER 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.,
WPC Nos.18757/2018 & conn.cases 9
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15602/2018, WP(C).15601/2018, WP(C).24733/2018, WP(C).24730/2018, WP(C).24547/2018, WP(C).22555/2018, WP(C).19810/2018, WP(C).20915/2018, WP(C).22314/2018, WP(C).23046/2018, WP(C).18757/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.18757/2018 & conn.cases 10
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940
WP(C).No. 22314 of 2018
PETITIONER/S:
K.V. GEORGE, AGED 72 YEARS, PROPRIETOR, M/S KARACHIRA COIR MANUFACTURERS, KARACHIRA HOUSE, THANNIERMUKKOM P.O., ALAPPUZHA DISTRICT, PIN 688 527.
BY ADV. SRI.BOBBY JOHN
RESPONDENT/S:
1 THE COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT, KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM PIN 695 002.
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 11.01.2019, ALONG WITH WP(C).15602/2018, WP(C).15601/2018, WP(C).24733/2018, WP(C).24730/2018, WP(C).24547/2018, WP(C).22555/2018, WP(C).19810/2018, WP(C).22169/2018, WP(C).20915/2018, WP(C).23046/2018, WP(C).18757/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.18757/2018 & conn.cases 11
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940
WP(C).No. 22555 of 2018
PETITIONER/S:
SOMASEKHARAN.B.
THURUTHIYIL JEWELLERS, ARROKUTTY PO, PIN 688 535, ALAPPUZHA DISTRICT.
BY ADVS.
SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768)
RESPONDENT/S:
1 STATE TAX OFFICER KUTHIYATHODE 688 533, ALAPPUZHA DISTRICT.
BY ADVS.
SRI.M.RAJENDRA KUMAR, CGC SRI.M.RAJENDRA KUMAR CGC
WPC Nos.18757/2018 & conn.cases 12
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
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15602/2018, WP(C).15601/2018, WP(C).24733/2018, WP(C).24730/2018, WP(C).24547/2018, WP(C).19810/2018, WP(C).22169/2018, WP(C).20915/2018, WP(C).22314/2018, WP(C).23046/2018, WP(C).18757/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.18757/2018 & conn.cases 13
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940
WP(C).No. 23046 of 2018
PETITIONER/S:
AVEDA RESORTS AND SPA PRIVATE LTD AMMANKARY ROAD, KUMARAKOM P.O., KOTTAYAM-686 553. REP BY ITS MANAGING DIRECTOR
BY ADV. SRI.BLAZE K.JOSE
RESPONDENT/S:
1 STATE OF KERALA
GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001
2 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001
3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM. PIN-695 001
4 THE STATE TAX OFFICER STATE TAX OFFICE SG & ST DEPARTMENT KERALA, FIRST CIRCLE, KOTTAYAM686 001
ADDL. AG K.K. RAVINDRANATH.,
SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR.SC SRI SREELAL WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15602/2018, WP(C).15601/2018, WP(C).24733/2018, WP(C).24730/2018, WP(C).24547/2018, WP(C).22555/2018, WP(C).19810/2018, WP(C).22169/2018, WP(C).20915/2018, WP(C).22314/2018, WP(C).18757/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.18757/2018 & conn.cases 14
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940
WP(C).No. 24547 of 2018
PETITIONER/S:
R. SURESH KUMAR AGED 48 YEARS PROPRIETOR, SRUSHTI DESIGNERS & BUILDERS,STADIUM BUILDINGS, QAC ROAD, KOLLAM DISTRICT,PIN: 691001.
BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL
RESPONDENT/S:
1 STATE TAX OFFICER WORKS CONTRACT, SGST DEPARTMENT, ASRAMOM, KOLLAM DISTRICT, PIN: 691002.
2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001.
3 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI-110001.
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 11.01.2019, ALONG WITH WP(C).15602/2018, WP(C).15601/2018, WP(C).24733/2018, WP(C).24730/2018, WP(C).22555/2018, WP(C).19810/2018, WP(C).22169/2018, WP(C).20915/2018, WP(C).22314/2018, WP(C).23046/2018, WP(C).18757/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.18757/2018 & conn.cases 15
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940
WP(C).No. 24730 of 2018
PETITIONER/S:
M/S.ABM BAKERY
XI/412 B, MOSCO CENTRE, KILLIMANGALAM, REPRESENTED BY ITS MANAGING PARTNER, V. MANIKANDAN.
BY ADVS.
SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM
RESPONDENT/S:
1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA WADAKKANCHERY- 680 582.
2 THE COMMISSIONER STATE GOODS AND SERVIDE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001.
4 UNION OF INDIA REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK,NEW DELHI 110 001.
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 11.01.2019, ALONG WITH WP(C).15602/2018, WP(C).15601/2018, WP(C).24733/2018, WP(C).24547/2018, WP(C).22555/2018, WP(C).19810/2018, WP(C).22169/2018, WP(C).20915/2018, WP(C).22314/2018, WP(C).23046/2018, WP(C).18757/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.18757/2018 & conn.cases 16
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940
WP(C).No. 24733 of 2018
PETITIONER/S:
GOLDEN MARKETING
MP-VIII/951, 952, TIPPU SULTHAN ROAD, PARAPPURAM JUNCTION, MANNARKAD, PALAKKAD-678 582, REPRESENTED BY ITS MANAGING PARTNER SRI. SURESH VARMA.
BY ADV. SRI.K.S.HARIHARAN NAIR
RESPONDENT/S:
1 THE STATE TAX OFFICER STATE GST DEPARTMENT, MINI CIVIL STATION, KODATHIPPADI,MANNARKKAD, PALAKKAD - 678582.
2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001.
3 UNION OF INDIA REPRESENTED BY ITS SECRETARY DEPARTMENT
OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001.
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 11.01.2019, ALONG WITH WP(C).15602/2018, WP(C).15601/2018, WP(C).24730/2018, WP(C).24547/2018, WP(C).22555/2018, WP(C).19810/2018, WP(C).22169/2018, WP(C).20915/2018, WP(C).22314/2018, WP(C).23046/2018, WP(C).18757/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.18757/2018 & conn.cases 17
JUDGMENT
[ WP(C) 18757/2018 ,WP(C).15601/2018 ,WP(C).15602/2018 ,WP(C).19810/2018 ,WP(C).20915/2018 ,WP(C).22169/2018 ,WP(C).22314/2018 ,WP(C).22555/2018 ,WP(C).23046/2018 ,WP(C).24547/2018 ,WP(C).24730/2018 ,WP(C).24733/2018 ]
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.18757/2018 & conn.cases 18
APPENDIX OF WP(C) 18757/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE SHOW CAUSE NOTICE NO. 166/2018-ST DT. 27.04.2018 ISSUED TO THE PETITIONER.
WPC Nos.18757/2018 & conn.cases 19
APPENDIX OF WP(C) 15601/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
EXT.P1; TRUE COPY OPTION IN FORM NO.1B FOR PERMISSION TO PAY TAX AT COMPOUNDS RATES U/S8(F) OF KVAT ACT, SUBMITTED BEFORE 1ST RESPONDENT FOR 2011-12.
EXT.P1(A): TRUE COPY OPTION IN FORM NO.1B FOR PERMISSION TO PAY TAX AT COMPOUNDS RATES U/S8(F) OF KVAT ACT, SUBMITTED BEFORE 1ST RESPONDENT FOR 2012-13.
EXT.P1(B): TRUE COPY OPTION IN FORM NO.1B FOR PERMISSION TO PAY TAX AT COMPOUNDS RATES U/S8(F) OF KVAT ACT, SUBMITTED BEFORE 1ST RESPONDENT FOR 2013-14.
EXT.P1(C): TRUE COPY OPTION IN FORM NO.1B FOR PERMISSION TO PAY TAX AT COMPOUNDS RATES U/S8(F) OF KVAT ACT, SUBMITTED BEFORE 1ST RESPONDENT FOR 2014-15.
EXT.P1(D): TRUE COPY OPTION IN FORM NO.1B FOR PERMISSION TO PAY TAX AT COMPOUNDS RATES U/S8(F) OF KVAT ACT, SUBMITTED BEFORE 1ST RESPONDENT FOR 2015-16.
EXT.P1(E): TRUE COPY OPTION IN FORM NO.1B FOR PERMISSION TO PAY TAX AT COMPOUNDS RATES U/S8(F) OF KVAT ACT, SUBMITTED BEFORE 1ST RESPONDENT FOR 2016-17.
EXT.P2: TRUE COPY OF ANNUAL RETURN FOR 2011-12 SUBMITTED BEFORE 1ST RESPONDENT AT COMPOUNDED RATE OF TAX.
EXT.P2(A): TRUE COPY OF ANNUAL RETURN FOR 2012-13 SUBMITTED BEFORE 1ST RESPONDENT AT COMPOUNDED RATE OF TAX
EXT.P2(B): TRUE COPY OF ANNUAL RETURN FOR 2013-14 SUBMITTED BEFORE 1ST RESPONDENT AT COMPOUNDED RATE OF TAX
EXT.P2(C): TRUE COPY OF ANNUAL RETURN FOR 2014-15 SUBMITTED BEFORE 1ST RESPONDENT AT COMPOUNDED RATE OF TAX
WPC Nos.18757/2018 & conn.cases 20
EXT.P2(D): TRUE COPY OF ANNUAL RETURN FOR 2015-16 SUBMITTED BEFORE 1ST RESPONDENT AT COMPOUNDED RATE OF TAX
EXT.P2(E): TRUE COPY OF ANNUAL RETURN FOR 2016-17 SUBMITTED BEFORE 1ST RESPONDENT AT COMPOUNDED RATE OF TAX
EXT.P3; TRUE COPY OF NOTICE U/S.25(1) READ WITH SEC.8(F) OF KVAT ACT ISSUED TO PETITIONER BY 1ST RESPONDENT, PROPOSING ASSESSMENT FOR 2011-12.
EXT.P3(A); TRUE COPY OF NOTICE U/S.25(1) READ WITH SEC.8(F) OF KVAT ACT ISSUED TO PETITIONER BY 1ST RESPONDENT, PROPOSING ASSESSMENT FOR 2012-13.
EXT.P3(B); TRUE COPY OF NOTICE U/S.25(1) READ WITH SEC.8(F) OF KVAT ACT ISSUED TO PETITIONER BY 1ST RESPONDENT, PROPOSING ASSESSMENT FOR 2013-14.
EXT.P3(C); TRUE COPY OF NOTICE U/S.25(1) READ WITH SEC.8(F) OF KVAT ACT ISSUED TO PETITIONER BY 1ST RESPONDENT, PROPOSING ASSESSMENT FOR 2014-15.
EXT.P3(D); TRUE COPY OF NOTICE U/S.25(1) READ WITH SEC.8(F) OF KVAT ACT ISSUED TO PETITIONER BY 1ST RESPONDENT, PROPOSING ASSESSMENT FOR 2015-16.
EXT.P3(E); TRUE COPY OF NOTICE U/S.25(1) READ WITH SEC.8(F) OF KVAT ACT ISSUED TO PETITIONER BY 1ST RESPONDENT, PROPOSING ASSESSMENT FOR 2016-17.
EXT.P4: TRUE COPY OF INTERIM ORDER DTD.04.04.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO.11335 OF 2018, IN STAYING COERCIVE STEPS INITIATED BY ASSESSING AUTHORITY UNDER KVAT ACT FOR THE REASON OF NOT HAVING LEGISLATIVE COMPLIANCE, AT THE TIME OF INITIMATION.
WPC Nos.18757/2018 & conn.cases 21
APPENDIX OF WP(C) 15602/2018
PETITIONER'S/S EXHIBITS:
EXT.P1 COPY OF THE ANNUAL RETURN FOR 2016-17 DATED 15/06/2017 SUBMITTED BEFORE 2ND RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX, IN ACCORDANCE WITH LAW. EXT.P2 COPY OF THE RETURN FOR THE MONTH APRIL 2017 DATED 14/07/2017, SUBMITTED BEFORE 2ND RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX, IN ACCORDANCE WITH LAW. EXT.P2(A) COPY OF THE RETURN FOR THE MONTH MAY 2017 DATED 15/07/2017, SUBMITTED BEFORE 2ND RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX, IN ACCORDANCE WITH LAW. EXT.P2(B) COPY OF THE RETURN FOR THE MONTH JUNE 2017 DATED 15/7/2017, SUBMITTED BEFORE 2ND RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX, IN ACCORDANCE WITH LAW. EXT.P3 COPY OF THE SHOP INSPECTION REPORT NO.098365 DATED 29/06/2017 CONDUCTED BY 1ST RESPONDENT. EXT.P4 COPY OF THE NOTICE DATED 15/03/2018 ISSUED U/S.67(1) OF KVAT ACT FOR THE YEAR 2016-17 BY 1ST RESPONDENT PROPOSING TO IMPOSE PENALTY EXT.P4(A) COPY OF THE NOTICE DATED 15/03/2018 ISSUED U/S.67(1) OF KVAT ACT FOR THE YEAR 2017-18 (APRIL TO JUNE OF 2017) BY 1ST RESPONDENT, PROPOSING TO IMPOSE PENALTY. EXT.P5 COPY OF THE REPLY DATED 19/04/2018 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT AGAINST EXT.P4 NOTICE EXT.P5(A) COPY OF THE REPLY DATED 19/04/2018 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT AGAINST EXT.P4(A) NOTICE EXT.P6 COPY OF THE INTERIM ORDER DATED 04/04/2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION(C) NO.11335 OF 2018, IN STAYING FURTHER PROCEEDINGS OF PENALTY UNDER KVAT ACT, 2003.
WPC Nos.18757/2018 & conn.cases 22
APPENDIX OF WP(C) 19810/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 22/5/2018 EXHIBIT P1(A) COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 23/5/2018 EXHIBIT P2 COPY OF ORDER IN WPC NO.11335/2018 OF THIS HON'BLE COURT DATED 4/4/2018
WPC Nos.18757/2018 & conn.cases 23
APPENDIX OF WP(C) 20915/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 10/5/2018.
EXHIBIT P2 COPY OF ORDER IN WP(C) NO.14383/18 OF THIS HON'BLE COURT. DATED 27/4/2018.
WPC Nos.18757/2018 & conn.cases 24
APPENDIX OF WP(C) 22169/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1: TRUE COPY OF NOTICE DATED 15/5/2018 ISSUED BY 4TH RESPONDENT. EXHIBIT P2: TRUE COPY OF ORDER DATED 27/4/2018 IN WP(C)NO.14625/2018.
WPC Nos.18757/2018 & conn.cases 25
APPENDIX OF WP(C) 22314/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1: TRUE COPY OF THE PENALTY ORDER DTD.31.3.2018 PASSED BY THE 3RD RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P2: TRUE COPY OF INTERIM ORDER DATED 4/4/2018 PASSED BY THIS COURT IN WP(C)NO.11335/2018. EXHIBIT P2A TRUE COPY OF THE INTERIM ORDER DTD.27/6/2018 PASSED BY THIS OURT IN WPC NO.20934 OF 2018
WPC Nos.18757/2018 & conn.cases 26
APPENDIX OF WP(C) 22555/2018
PETITIONER'S/S EXHIBITS:
| EXT.P1 | TRUE COPY OF THE ASSESSMENT ORDER NO.32041897975/2011-12 DATED 13/06/2018 ISSUED BY THE 1ST RESPONDENT.113313 |
|---|---|
| EXT.P2 | TRUE COPY OF THE ASSESSMENT ORDER NO.32041897975/2012-13 DATED 13/06/2018 ISSUED BY THE 1ST RESPONDENT. |
| EXT.P3 | TRUE COPY OF THE ASSESSMENT ORDER NO.32041897975/2013-14 DATED 13/06/2018 ISSUED BY THE 1ST RESPONDENT. |
| EXT.P4 | TRUE COPY OF THE NOTICE NO.32041897975/2014-15 DATED 12/04/2018 ISSUED BY THE 1ST RESPONDENT. |
| EXT.P5 | TRUE COPY OF THE NOTICE ORDER NO.32041897975/2015-16 DATED 12/04/2018 ISSUED BY THE 1ST RESPONDENT. |
| EXT.P6 | TRUE COPY OF THE NOTICE NO.32041897975/2016-17 DATED 12/04/2018 ISSUED BY THE 1ST RESPONDENT. |
| EXT.P7 | TRUE COPY OF THE REVISED NOTICE NO.32041897975/2014-15 DATED 08/06/2018 ISSUED BY THE 1ST RESPONDENT. |
| EXT.P8 | TRUE COPY OF THE REVISED NOTICE NO.32041897975/2015-16 DATED 08/06/2018 ISSUED BY THE 1ST RESPONDENT. |
| EXT.P9 | TRUE COPY OF THE REVISED NOTICE NO.32041897975/2016-17 DATED 08/06/2018 ISSUED BY THE 1ST RESPONDENT. |
WPC Nos.18757/2018 & conn.cases 27
APPENDIX OF WP(C) 23046/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 EXHIBIT P1 THE PHOTOCOPY OF ORDER NO.32050563434/2016-2017 DATED 24.05.2018 OF THE 4TH RESPONDENT
EXHIBIT P2 EXHIBIT P2 THE NOTICE OF DEMAND NO.32050563434/2016-2017 DATED 24.05.2016 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT
EXHIBIT P3 EXHIBIT P3 THE PHOTOCOPY OF ORDER NO.3205056343/2015-2016 DATED 25.05.2018
EXHIBIT P4 EXHIBIT P4 THE NOTICE OF DEMAND NO.32050563434/2015-2016 DATED 25.05.2018 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT
EXHIBIT P5 EXHIBIT P5 THE PHOTOCOPY OF ORDER NO.32050563434/2014-2015 DATED 26.05.2018 OF THE 4TH RESPONDENT
EXHIBIT P6 EXHIBIT P6 THE NOTICE OF DEMAND NO.32050563434 DATED 26.05.2018 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT.
WPC Nos.18757/2018 & conn.cases 28
APPENDIX OF WP(C) 24547/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT-P1: COPY OF ANNUAL RETURN FOR THE YEAR 2016-17. EXIBIT-P2: COPY OF ORDER DATED 31.05.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) OF THE YEAR 2016-17.
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.18757/2018 & conn.cases 29
APPENDIX OF WP(C) 24730/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1:-
TRUE COPY OF THE ASSESSMENT ORDER NO. 32081382156/2016-17 DATED 05-06-2018
WPC Nos.18757/2018 & conn.cases 30
APPENDIX OF WP(C) 24733/2018
PETITIONER'S/S EXHIBITS:
EXT.P1 - COPY OF ANNUAL RETURN FOR THE YEAR 2016-17 DATED 12-05-2017. EXT. P2 - COPY OF ASSESSMENT ORDER DATED 16-06-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-2017. EXT. P3 - COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO.13552 OF 2018. CSS/
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¶218
2 provisions across 2 enactments
E.N.UNNIKRISHNAN
DEPUTY COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE, ERNAKULAM DIVISION
UNION OF INDIA
DAMA SESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
