Challenges to the State's legislative power to enact Section 174 of the KSGST Act and to tax demands as time-barred under Section 25(1) of the KVAT Act were rejected. The court dismissed the writ petitions by applying the judgment covering those 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. 16109 of 2018
PETITIONER:
M/S.SNOFIELD FOODS (P) LTD KUPPAYODE, MARUTHAROAD P.O., PALAKKAD,REPRESENTED BY ITS DIRECTOR, SRI.FRANCIS J. PALLAN.
BY ADVS. SRI.A.KUMAR SMTG.MINI(1748) SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD
RESPONDENTS:
1 STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY,GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM695001.
2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001.
3 ASSISTANT COMMISSIONER OF STATE TAX SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD-679 001.
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., SR. SC. SRI. SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).15106/2018, WP(C).15108/2018, WP(C).15110/2018, WP(C).16306/2018, WP(C).18106/2018, WP(C).19910/2018, WP(C).21507/2018, WP(C).21682/2018, WP(C).21683/2018, WP(C).21906/2018, WP(C).22508/2018, WP(C).22710/2018, WP(C).22881/2018, WP(C).22906/2018, WP(C).22909/2018, WP(C).23107/2018, WP(C).23110/2018, WP(C).23281/2018, WP(C).23509/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2
WP(C).No. 16109 of 2018 AND CON. CASES
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. 15106 of 2018
PETITIONER:
MUMTAZ ABBAS W/O.ABBAS.C.A,AGED 55 YEARS,PROPRIETRESS,NEW NATIONAL GRANITES,WEST IRINGOL.P.O,PERUMBAVOOR,ERNAKULAM DISTRICT.
BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA SRI.E.C.AHAMED FAZIL SRI.P.C.MUHAMMED NOUSHIQ
RESPONDENTS:
1 THE COMMERCIAL TAX OFFICER II CIRCLE,PERUMBAVOOR,ERNAKULAM DISTRICT-683542.
3
WP(C).No. 16109 of 2018 AND CON. CASES
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.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).16109/2018, WP(C).23509/2018, WP(C).23107/2018, WP(C).23110/2018, WP(C).22881/2018, WP(C).22909/2018, WP(C).22906/2018, WP(C).22710/2018, WP(C).22508/2018, WP(C).21906/2018, WP(C).21683/2018, WP(C).21507/2018, WP(C).19910/2018, WP(C).15110/2018, WP(C).15108/2018, WP(C).21682/2018, WP(C).23281/2018, WP(C).18106/2018, WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
4
WP(C).No. 16109 of 2018 AND CON. CASES
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. 15108 of 2018
PETITIONER:
A N SANKARAN, AGED 50 YEARS, PROPRIETOR,SANKARA GOLD WORKS,V/590,THIRUVILAKKAVU,CHERPU P.O, THRISSUR-680561,THRISSUR DISTRICT.
BY ADV. SRI.TOMSON T.EMMANUEL
RESPONDENTS:
1 STATE TAX OFFICER (FORMERLY: INTELLIGENCE OFFICER) SQUAD NO.II,GOODS AND SERVICES TAX DEPARTMENT, COMMERCIAL TAX COMPLEX,PUTHOLE,THRISSUR-680004.
2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT,TAX COURT,KARAMANA P.O, THIRUVANANTHAPURAM-695022.
BY ADVS.SMT.A.SREEKALA SC CENTRAL BOARD OF EXCISE AMP CUSTOMS., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
| THIS WRIT PETITION | (CIVIL) HAVING BEEN FINALLY HEA | RD ON 11.01.2019, |
|---|---|---|
| ALONG WITH WP(C). | 16109/2018, WP(C).23509/2018, | WP(C).23107/2018, |
| WP(C).23110/2018, | WP(C).22881/2018, | WP(C).22909/2018, |
| WP(C).22906/2018, | WP(C).22710/2018, | WP(C).22508/2018, |
| WP(C).21906/2018, | WP(C).21683/2018, | WP(C).21507/2018, |
| WP(C).19910/2018, | WP(C).15110/2018, | WP(C).15106/2018, |
| WP(C).21682/2018, | WP(C).23281/2018, | WP(C).18106/2018, |
| WP(C).16306/2018, TH | E COURT ON THE SAME DAY DELIVERED | THE FOLLOWING: |
5
WP(C).No. 16109 of 2018 AND CON. CASES
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. 15110 of 2018
PETITIONER:
KGEES JEWELLERY, NEDUMKANDAM-685553,REPRESENTED BY IT'S PROPRIETOR SRI.SAJAN GEORGE.
BY ADVS. SRI.AJI V.DEV
SMT.O.A.NURIYA
RESPONDENTS:
1 THE STATE TAX OFFICER, S.G.S.T.DEPARTMENT, NEDUMKANDAM,IDUKKI-685553.
BY ADVS.SRI.RAMAVARMA REGHUNATHAN THAMBURAN SC CENTRAL BOARD OF EXCISE AMP CUSTOMS.,SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS., 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 HEA | RD ON 11.01.2019, |
|---|---|
| ALONG WITH WP(C).16109/2018, WP(C).23509/2018, | WP(C).23107/2018, |
| WP(C).23110/2018, WP(C).22881/2018, |
WP(C).22909/2018, |
| WP(C).22906/2018, WP(C).22710/2018, |
WP(C).22508/2018, |
| WP(C).21906/2018, WP(C).21683/2018, |
WP(C).21507/2018, |
| WP(C).19910/2018, WP(C).15108/2018, |
WP(C).15106/2018, |
| WP(C).21682/2018, WP(C).23281/2018, |
WP(C).18106/2018, |
| WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED | THE FOLLOWING: |
6
WP(C).No. 16109 of 2018 AND CON. CASES
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. 16306 of 2018
PETITIONER:
M/S. MONNAI INTERIOR DESIGNERS (P) LTD. 12/7(11 & 12) HI CENTRE,OPP. INDIRA GANDHI MUNICIPAL STADIUM,COIMBATORE ROAD,PALAKKAD, REPRESENTED BY ITS DIRECTOR,PRAGABHALDAS K.V.
BY ADVS. SRI.HARISANKAR V. MENON
SMT.K.KRISHNA SMT.MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT,PALAKKAD - 678 001.
BY ADVS.SMT.PREETHA S. NAIR SC CENTRAL BOARD OF EXCISE AND CUSTOMS.,SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
| THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEA | RD ON 11.01.2019, |
|---|---|
| ALONG WITH WP(C).16109/2018, WP(C).23509/2018, | WP(C).23107/2018, |
| WP(C).23110/2018, WP(C).22881/2018, |
WP(C).22909/2018, |
| WP(C).22906/2018, WP(C).22710/2018, |
WP(C).22508/2018, |
| WP(C).21906/2018, WP(C).21683/2018, |
WP(C).21507/2018, |
| WP(C).19910/2018, WP(C).15110/2018, |
WP(C).15108/2018, |
| WP(C).15106/2018, WP(C).21682/2018, |
WP(C).23281/2018, |
| WP(C).18106/2018, THE COURT ON THE SAME DAY DELIVERED | THE FOLLOWING: |
7
WP(C).No. 16109 of 2018 AND CON. CASES
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. 18106 of 2018
PETITIONER:
M/S. JULLUNDER MOTOR AGENCY (DELHI) LTD KALLARACKAL BUILDINGS, BAKER HILLS, MISS EAST ROAD, KOTTAYAM, REPRESENTED BY ITS AUTHORIZED SIGNATORY, MRS. RADHAMANI P.C.
BY ADV. SRI.RAMESH CHERIAN JOHN
RESPONDENTS:
1 THE STATE TAX OFFICER (FORMERLY COMMERCIAL TAX OFFICER), 1ST CIRCLE, KOTTAYAM, O/O. THE COMMERCIAL TAX OFFICER, KOTTAYAM - 686 001.
2 STATE OF KERALA, REPRESENTED BY THE COMMISSIONER OF GOODS & SERVICE TAX, O/O.THE COMMISSIONER OF GOODS & SERVICE TAXES, TAX TOWERS, KARAMANA P.O., THIRUVANANTHAPURAM, PIN - 695 001.
BY ADV.
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).16109/2018, WP(C).23509/2018, WP(C).23107/2018, WP(C).23110/2018, WP(C).22881/2018, WP(C).22909/2018, WP(C).22906/2018, WP(C).22710/2018, WP(C).22508/2018, WP(C).21906/2018, WP(C).21683/2018, WP(C).21507/2018, WP(C).19910/2018, WP(C).15110/2018, WP(C).15108/2018, WP(C).15106/2018, WP(C).21682/2018, WP(C).23281/2018, WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
8
WP(C).No. 16109 of 2018 AND CON. CASES
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. 19910 of 2018
PETITIONER:
ADAM TRADERS, KALLARACKAL BUILDING, NEAR HEAD POST OFFICE, PALA,KOTTAYAM,REPRESENTED BY IT'S PROPRIETOR ROBY K ABRAHAM,[CONTACT 9446274697]
BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA
RESPONDENTS:
1 THE STATE TAX OFFICER, S.G.S.T DEPARTMENT, MINI CIVIL STATION, PALA - 686 575.
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.,
| SR. SC SRI SREELAL | WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. |
|---|---|
| THIS WRIT PETITION | (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, |
| ALONG WITH WP(C). | 16109/2018, WP(C).23509/2018, WP(C).23107/2018, |
| WP(C).23110/2018, | WP(C).22881/2018, WP(C).22909/2018, |
| WP(C).22906/2018, | WP(C).22710/2018, WP(C).22508/2018, |
| WP(C).21906/2018, | WP(C).21683/2018, WP(C).21507/2018, |
| WP(C).15110/2018, | WP(C).15108/2018, WP(C).15106/2018, |
| WP(C).21682/2018, | WP(C).23281/2018, WP(C).18106/2018, |
| WP(C).16306/2018, TH | E COURT ON THE SAME DAY DELIVERED THE FOLLOWING: |
9
WP(C).No. 16109 of 2018 AND CON. CASES
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. 21507 of 2018
PETITIONER:
GEORGE JOSEPH, AGED 58 YEARS, S/O. JOSEPH, PROPRIETOR, PULARI TEXTILES AND READY-MADES, KODATHIPADI, MANNARKKAD, PALAKKAD.
BY ADV. SRI.JACOB SEBASTIAN
RESPONDENTS:
1 STATE OF KERALA & BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, TRIVANDRUM-695 001.
2 THE STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, MANNARKKAD-678582.
4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001.
BY ADVS.SRI.P.L.BABU, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.P.L.BABU SC CENTRAL BOARD OF EXCISE AMP CUSTOMS. 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 HEA | RD ON 11.01.2019, |
|---|---|
| ALONG WITH WP(C).16109/2018, WP(C).23509/2018, | WP(C).23107/2018, |
| WP(C).23110/2018, WP(C).22881/2018, |
WP(C).22909/2018, |
| WP(C).22906/2018, WP(C).22710/2018, |
WP(C).22508/2018, |
| WP(C).21906/2018, WP(C).21683/2018, |
WP(C).19910/2018, |
| WP(C).15110/2018, WP(C).15108/2018, |
WP(C).15106/2018, |
| WP(C).21682/2018, WP(C).23281/2018, |
WP(C).18106/2018, |
| WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED | THE FOLLOWING: |
10
WP(C).No. 16109 of 2018 AND CON. CASES
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. 21682 of 2018
PETITIONER:
M/S.TELETEL INFRATECH, EDAPPILLIKULANGRA, DOOR NO.30/1068, KANIYAMPUZHA ROAD, VYTTILA, COCHIN682019, REPRESENTED BY ITS MANAGING PARTNER TONEY JOSEPH.
BY ADV. SRI.V.DEVANANDA NARASIMHAM
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 AND CUSTOMS.
| THIS WRIT PETITION | (CIVIL) HAVING BEEN F | INALLY HEARD ON |
|---|---|---|
| 11.01.2019, ALONG | WITH WP(C).16109/2018, | WP(C).23509/2018, |
| WP(C).23107/2018, | WP(C).23110/2018, | WP(C).22881/2018, |
| WP(C).22909/2018, | WP(C).22906/2018, | WP(C).22710/2018, |
| WP(C).22508/2018, | WP(C).21906/2018, | WP(C).21683/2018, |
| WP(C).21507/2018, | WP(C).19910/2018, | WP(C).15110/2018, |
| WP(C).15108/2018, | WP(C).15106/2018, | WP(C).23281/2018, |
| WP(C).18106/2018, WP | (C).16306/2018, THE COURT | ON THE SAME DAY |
| DELIVERED THE FOLLOWI | NG: |
11
WP(C).No. 16109 of 2018 AND CON. CASES
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. 21683 of 2018
PETITIONER:
V.DILEEPKUMAR AGED 41 YEARS PROPRIETOR, SOUTHERN ENGINEERING AND TRADERS, THIRUMALA BHAGAM P.O., THURAVOOR-688540, ALAPPUZHA DISTRICT.
BY ADVS. SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER (ASSMT.) SPECIAL CIRCLE, COMMERCIAL TAXES, ALAPPUZHA-688001.
3 THE CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001.
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 AND CUSTOMS.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).16109/2018, WP(C).23509/2018, WP(C).23107/2018, WP(C).23110/2018, WP(C).22881/2018, WP(C).22909/2018, WP(C).22906/2018, WP(C).22710/2018, WP(C).22508/2018, WP(C).21906/2018, WP(C).21507/2018, WP(C).19910/2018, WP(C).15110/2018, WP(C).15108/2018, WP(C).15106/2018, WP(C).21682/2018, WP(C).23281/2018, WP(C).18106/2018, WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
12
WP(C).No. 16109 of 2018 AND CON. CASES
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. 21906 of 2018
PETITIONER:
M/S. YOUSEF AND COMPANY, MAIN ROAD: CHOKLI:KANNUR: 670 672.REP. BY ABDUL AZEEZ: MANAGING PARTNER.
BY ADVS. SRI.P.RAGHUNATH
SRI.PREMJIT NAGENDRAN
RESPONDENTS:
2 THE COMMISSIONER, STAE GOODS AND SERVICE TAX DEPT.THIRUVANANTHAPURAM: 695 001
BY ADVS. SMT.SINDHUMOL.T.P. CGC
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 11.01.2019, ALONG WITH WP(C).16109/2018, WP(C).23509/2018, WP(C).23107/2018, WP(C).23110/2018, WP(C).22881/2018, WP(C).22909/2018, WP(C).22906/2018, WP(C).22710/2018, WP(C).22508/2018, WP(C).21683/2018, WP(C).21507/2018, WP(C).19910/2018, WP(C).15110/2018, WP(C).15108/2018, WP(C).15106/2018, WP(C).21682/2018, WP(C).23281/2018, WP(C).18106/2018, WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
13
WP(C).No. 16109 of 2018 AND CON. CASES
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. 22508 of 2018
PETITIONER:
ABRAHAM VARGHESE, AGED 57 YEARS, S/O.(LATE) K.V.VARKEY,PROPRIETOR, M/S. RONY TIMBERS, POOZHIKKADU,PANDALAM, PATHANAMTHITTA-689 512.
BY ADVS. SRI.ASWIN GOPAKUMAR SMT.HEBA SARA ABRAHAM SMT.KALA G.NAMBIAR SRI.ANWIN GOPAKUMAR SRI.ARJUN SANTHOSH SRI.K.AMAL NATH NAIK SRI.NIRANJAN SUDHIR SRI.RENOY VINCENT
RESPONDENTS:
1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES),GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.
2 THE STATE TAX OFFICER – 1, STATE GOODS AND SERVICES TAX DEPARTMENT,ADOOR, PATHANAMTHITTA-689 645.
3 THE STATE TAX OFFICER INTELLIGENCE SQUAD NO.1 STATE GOODS AND SERVICES TAX DEPARTMENT, PATHANAMTHITTA-689 645.
4 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, KOZHENCHERRY, PATHANAMTHITTA-689 645.
BY ADV. 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).16109/2018, WP(C).23509/2018, WP(C).23107/2018, WP(C).23110/2018, WP(C).22881/2018, WP(C).22909/2018, WP(C).22906/2018, WP(C).22710/2018, WP(C).21906/2018, WP(C).21683/2018, WP(C).21507/2018, WP(C).19910/2018, WP(C).15110/2018, WP(C).15108/2018,
14
WP(C).No. 16109 of 2018 AND CON. CASES
WP(C).15106/2018, WP(C).21682/2018, WP(C).23281/2018, WP(C).18106/2018, WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
15
WP(C).No. 16109 of 2018 AND CON. CASES
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. 22710 of 2018
PETITIONER:
ROYAL BIRIYANI SQUARE, KANDASSANKANAVU, THRISSUR, PIN-680613,REPRESENTED BY ITS PROPRIETOR SRI. JOVY T.D.
BY ADVS. SRI.K.S.HARIHARAN NAIR SRI.P.F.JOY
RESPONDENTS:
1 THE STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER,2ND CIRCLE, TAX COMPLEX, POOTHOLE, THRISSUR-680 004.
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.
| THIS WRIT PETITION | (CIVIL) HAVING BEEN F | INALLY HEARD ON |
|---|---|---|
| 11.01.2019, ALONG | WITH WP(C).16109/2018, | WP(C).23509/2018, |
| WP(C).23107/2018, | WP(C).23110/2018, | WP(C).22881/2018, |
| WP(C).22909/2018, | WP(C).22906/2018, | WP(C).22508/2018, |
| WP(C).21906/2018, | WP(C).21683/2018, | WP(C).21507/2018, |
| WP(C).19910/2018, | WP(C).15110/2018, | WP(C).15108/2018, |
| WP(C).15106/2018, | WP(C).21682/2018, | WP(C).23281/2018, |
| WP(C).18106/2018, WP | (C).16306/2018, THE COURT | ON THE SAME DAY |
| DELIVERED THE FOLLOWI | NG: |
16
WP(C).No. 16109 of 2018 AND CON. CASES
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. 22881 of 2018
PETITIONER:
HANEESH S.S., PROPRIETOR M/S. PDS AGENCIES, MARGIN FREE MARKET,NEAR TALUK HOSPITAL, CHIRAYINKIL, THIRUVANANTHAPURAM.
BY ADVS. SRI.HARISANKAR V. MENON
SMT.K.KRISHNA SMT.MEERA V.MENON
RESPONDENTS:
BY ADV.
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).16109/2018, | WP(C).23509/2018, |
| WP(C).23107/2018, | WP(C).23110/2018, | WP(C).22909/2018, |
| WP(C).22906/2018, | WP(C).22710/2018, | WP(C).22508/2018, |
| WP(C).21906/2018, | WP(C).21683/2018, | WP(C).21507/2018, |
| WP(C).19910/2018, | WP(C).15110/2018, | WP(C).15108/2018, |
| WP(C).15106/2018, | WP(C).21682/2018, | WP(C).23281/2018, |
| WP(C).18106/2018, WP | (C).16306/2018, THE COURT | ON THE SAME DAY |
| DELIVERED THE FOLLOWI | NG: |
17
WP(C).No. 16109 of 2018 AND CON. CASES
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. 22906 of 2018
PETITIONER:
BAIJU S AGED 53 YEARS
SANTHOSH BHAVAN, MYLOD, POOYAPPALLY.
BY ADVS. SRI.S.SANTHOSH KUMAR SMT.ANJANA.S.SANTHOSH SMT.P.LISSY JOSE.
RESPONDENTS:
1 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001.
2 THE UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE,DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NEW DELHI-110 001.
4 THE STATE TAX OFFICER, WORKS CONTRACT, KOLLAM, PPIN-691 002.
BY ADVS.SRI.RAJAGOPALAN.A. CGC., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR.
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).16109/2018, WP(C).23509/2018, WP(C).23107/2018, WP(C).23110/2018, WP(C).22881/2018, WP(C).22909/2018, WP(C).22710/2018, WP(C).22508/2018, WP(C).21906/2018, WP(C).21683/2018, WP(C).21507/2018, WP(C).19910/2018, WP(C).15110/2018, WP(C).15108/2018, WP(C).15106/2018, WP(C).21682/2018, WP(C).23281/2018, WP(C).18106/2018, WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
18
WP(C).No. 16109 of 2018 AND CON. CASES
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. 22909 of 2018
PETITIONER:
ANILUDEEN. A, M/S. NEW INDIA CHEMICALS, MUNDAKKAL, KOLLAM.
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENTS:
BY ADVS.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
| THIS WRIT PETITION | (CIVIL) HAVING BEEN F | INALLY HEARD ON |
|---|---|---|
| 11.01.2019, ALONG | WITH WP(C).16109/2018, | WP(C).23509/2018, |
| WP(C).23107/2018, | WP(C).23110/2018, | WP(C).22881/2018, |
| WP(C).22906/2018, | WP(C).22710/2018, | WP(C).22508/2018, |
| WP(C).21906/2018, | WP(C).21683/2018, | WP(C).21507/2018, |
| WP(C).19910/2018, | WP(C).15110/2018, | WP(C).15108/2018, |
| WP(C).15106/2018, | WP(C).21682/2018, | WP(C).23281/2018, |
| WP(C).18106/2018, WP | (C).16306/2018, THE COURT | ON THE SAME DAY |
| DELIVERED THE FOLLOWI | NG: |
19
WP(C).No. 16109 of 2018 AND CON. CASES
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. 23107 of 2018
PETITIONER:
S.PARAMESWARI, PROPRIETOR, M/S. CHITHATHI CHITHATHAN TRADERS,PERUMPAZHUTHOOR, THIRUVANANTHAPURAM DISTRICT.
BY ADVS. SRI.P.S.SOMAN
SMT.T.RADHAMANY
SRI.K.SUNDAR
SRI.V.SATHEESH (S-3495)
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 AND CUSTOMS.
| THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEA | RD ON 11.01.2019, |
|---|---|
| ALONG WITH WP(C).16109/2018, WP(C).23509/2018, | WP(C).23110/2018, |
| WP(C).22881/2018, WP(C).22909/2018, |
WP(C).22906/2018, |
| WP(C).22710/2018, WP(C).22508/2018, |
WP(C).21906/2018, |
| WP(C).21683/2018, WP(C).21507/2018, |
WP(C).19910/2018, |
| WP(C).15110/2018, WP(C).15108/2018, |
WP(C).15106/2018, |
| WP(C).21682/2018, WP(C).23281/2018, |
WP(C).18106/2018, |
| WP(C).16306/2018, THE COURT ON THE SAME DAY DELIVERED | THE FOLLOWING: |
20
WP(C).No. 16109 of 2018 AND CON. CASES
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. 23110 of 2018
PETITIONER:
ESSAR PIPES AND PROFILES, ELAMAKKARA, ERNAKULAM,REPRESENTED BY ITS PROPRIETOR, SRI. RAJESH PADMANABHAN
BY ADV. SRI.K.S.HARIHARAN NAIR
RESPONDENTS:
1 ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM- 682 015.
2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, 695001
3 UNION OF INDIA, REPRESENTED BY IT SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO. 46, NORTH BLOCK, NEW DELHI 110001
BY ADVS. SRI.MANU.S CGC
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).16109/2018, WP(C).23509/2018, |
| WP(C).23107/2018, | WP(C).22881/2018, WP(C).22909/2018, |
| WP(C).22906/2018, | WP(C).22710/2018, WP(C).22508/2018, |
| WP(C).21906/2018, | WP(C).21683/2018, WP(C).21507/2018, |
| WP(C).19910/2018, | WP(C).15110/2018, WP(C).15108/2018, |
| WP(C).15106/2018, | WP(C).21682/2018, WP(C).23281/2018, |
| WP(C).18106/2018, WP | (C).16306/2018, THE COURT ON THE SAME DAY |
| DELIVERED THE FOLLOWI | NG: |
21
WP(C).No. 16109 of 2018 AND CON. CASES
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. 23281 of 2018
PETITIONER:
M/S. HILL AND SEA VIEW, AYURVEDIC BEACH RESORT,MOTTAVILA,KOVALAM,THIRUVANANTHAPURAM,REPRESE NTED BY ITS MANAGING PARTNER,JITHIN S.J.NATH.
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER SQUAD NO.VII,STATE GOODS & SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM AT NEYYATTINKARA - 695 121.
2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001.
3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
BY ADV.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
| THIS WRIT PETITION | (CIVIL) HAVING BEEN F | INALLY HEARD ON |
|---|---|---|
| 11.01.2019, ALONG | WITH WP(C).16109/2018, | WP(C).23509/2018, |
| WP(C).23107/2018, | WP(C).23110/2018, | WP(C).22881/2018, |
| WP(C).22909/2018, | WP(C).22906/2018, | WP(C).22710/2018, |
| WP(C).22508/2018, | WP(C).21906/2018, | WP(C).21683/2018, |
| WP(C).21507/2018, | WP(C).19910/2018, | WP(C).15110/2018, |
| WP(C).15108/2018, | WP(C).15106/2018, | WP(C).21682/2018, |
| WP(C).18106/2018, WP | (C).16306/2018, THE COURT | ON THE SAME DAY |
| DELIVERED THE FOLLOWI | NG: |
22
WP(C).No. 16109 of 2018 AND CON. CASES
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. 23509 of 2018
PETITIONER:
MUHAMMED C.M., AGED 56 YEARS, PROPRIETOR, M/S GOLDEN TIMBER CORPORATION,ALLAPRA P.O. PERUMBAVOOR.
BY ADVS. SRI.N.MURALEEDHARAN NAIR
SRI.ANTONY JONES
RESPONDENTS:
1 THE STATE TAX OFFICER-I, STATE GOODS & SERVICE TAX DEPARTMENT,1ST CIRCLE, MINI CIVIL STATION, PERUMBAVOOR 683 542.
2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O.
THIRUVANANTHAPURAM- 695 002.
5 THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA- 686 661
BY ADVS.SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
| THIS WRIT PETITION | (CIVIL) HAVING BEEN FINALLY HEA | RD ON 11.01.2019, |
|---|---|---|
| ALONG WITH WP(C). | 16109/2018, WP(C).23107/2018, | WP(C).23110/2018, |
| WP(C).22881/2018, | WP(C).22909/2018, | WP(C).22906/2018, |
| WP(C).22710/2018, | WP(C).22508/2018, | WP(C).21906/2018, |
| WP(C).21683/2018, | WP(C).21507/2018, | WP(C).19910/2018, |
| WP(C).15110/2018, | WP(C).15108/2018, | WP(C).15106/2018, |
| WP(C).21682/2018, | WP(C).23281/2018, | WP(C).18106/2018, |
| WP(C).16306/2018, TH | E COURT ON THE SAME DAY DELIVERED | THE FOLLOWING: |
23
WP(C).No. 16109 of 2018 AND CON. CASES
JUDGMENT
[ WP(C)16109/2018,WP(C).15106/2018,WP(C).15108/2018,WP( C).15110/2018,WP(C).16306/2018,WP(C).18106/2018,WP(C).1 9910/2018,WP(C).21507/2018,WP(C).21682/2018,WP(C).21683 /2018,WP(C).21906/2018,WP(C).22508/2018,WP(C).22710/201 8,WP(C).22881/2018,WP(C).22906/2018,WP(C).22909/2018,WP (C).23107/2018,WP(C).23110/2018,WP(C).23281/2018,WP(C.2 3509/2018 ]
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
AV
24
WP(C).No. 16109 of 2018 AND CON. CASES
APPENDIX OF WP(C) 16109/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1: TRUE COPY OF THE NOTICE FOR THE ASSESSMENT YEAR 2011-12 DATED 17.11.2017. EXHIBIT P2: TRUE COPY OF THE NOTICE FOR THE ASSESSMENT YEAR 2012-13 DATED 7.11.2017. EXHIBIT P3: TRUE COPY OF THE NOTICE FOR THE ASSESSMENT YEAR 2013-14 DATED 2.11.2017. EXHIBIT P4: TRUE COPY OF THE NOTICE FOR THE ASSESSMENT YEAR 2014-15 DATED 2.11.2017. EXHIBIT P5: TRUE COPY OF NOTICE FOR THE ASSESSMENT YEAR 2015-16 DATED 2.11.2017.
25
WP(C).No. 16109 of 2018 AND CON. CASES
APPENDIX OF WP(C) 15106/2018
PETITIONER'S/S EXHIBITS:
| EXHIBIT P1 | TRUE COPY OF THE P COMPOUNDED TAX FOR 29.6.2010 ISSUED B |
ERMISSION TO PAY THE YEAR 2010-11 DATED Y THE 1ST RESPONDENT |
|---|---|---|
| EXHIBIT P1(A) | TRUE COPY OF THE P COMPOUNDED TAX FOR 14.7.2011 ISSUED B |
ERMISSION TO PAY THE YEAR 2011-12 DATED Y THE 1ST RESPONDENT |
| EXHIBIT P1(B) | TRUE COPY OF THE P COMPOUNDED TAX FOR 26.6.2012 ISSUED B |
ERMISSION TO PAY THE YEAR 2012-13 DATED Y THE 1ST RESPONDENT |
| EXHIBIT P1(C) | TRUE COPY OF THE P COMPOUNDED TAX FOR NIL ISSUED BY THE |
ERMISSION TO PAY THE YEAR 2013-14 DATED 1ST RESPONDENT |
| EXHIBIT P2 | A TRUE COPY OF THE DATED 20.6.2016 RE INTELLINGENCE OFFI NO.1,MATTANCHERRY, |
SHOP INSPECTION REPORT CORDED BY THE CER,SQUAD STATIONED AT ALUVA |
| EXHIBIT P3 | A TRUE COPY OF THE 12.7.2017 FOR THE THE 1ST RESPONDENT |
ASSESSMENT ORDER DATED YEAR 2010-2011 ISSUED BY ALONG WITH DEMAND NOTICE |
| EXHIBIT P3(A) | A TRUE COPY OF THE 12.7.2017 FOR THE THE 1ST RESPONDENT |
ASSESSMENT ORDER DATED YEAR 2011-2012 ISSUED BY ALONG WITH DEMAND NOTICE |
| EXHIBIT P3(B) | A TRUE COPY OF THE 12.7.2017 FOR THE THE 1ST RESPONDENT |
ASSESSMENT ORDER DATED YEAR 2012-2013 ISSUED BY ALONG WITH DEMAND NOTICE |
| EXHIBIT P3(C) | A TRUE COPY OF THE 12.7.2017 FOR THE THE 1ST RESPONDENT |
ASSESSMENT ORDER DATED YEAR 2013-2014 ISSUED BY ALONG WITH DEMAND NOTICE |
| EXHIBIT P4 | A TRUE COPY OF THE 17.07.2017 FOR THE THE 1ST RESPONDENT |
PENALTY ORDER DATED YEAR 2011-12 ISSUED BY ALONG WITH DEMAND NOTICE |
| EXHIBIT P4(A) | A TRUE COPY OF THE 17.7.2017 FOR THE THE 1ST RESPONDENT |
PENALTY ORDER DATED YEAR 2010-11 ISSUED BY ALONG WITH DEMAND NOTICE |
| EXHIBIT P4(B) | A TRUE COPY OF THE | PENALTY ORDER DATED |
26
WP(C).No. 16109 of 2018 AND CON. CASES
17.17.2017 FOR THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE
EXHIBIT P4(C)
A TRUE COPY OF THE PENALTY ORDER DATED 17.10.2017 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE.
27
WP(C).No. 16109 of 2018 AND CON. CASES
APPENDIX OF WP(C) 15108/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PERMANENT ACCOUNT NO.AKLPS8207L ISSUED TO PETITIONER BY COMMISSIONER OF INCOME TAX. EXHIBIT P1(A) TRUE COPY OF CERTIFICATE OF REGISTRATION NO.144/88 AS A GOLDSMITH ISSUED TO PETITIONER BY SUPERINTENDENT OF CENTRAL EXCISE,METTUPALAYAM. EXHIBIT P1(B) TRUE COPY OF MEMBERSHIP CARD NO.224/94 ISSUED TO PETITIONER BY THRISSUR DISTRICT ABHARANA THOZHILALI UNION. EXHIBIT P1(C) TRUE COPY OF LIFE MEMBERSHIP CARD NO.156 ISSUED TO PETITIONER BY JEWELLERY MANUFACTURER'S ASSOCIATION(KERALA)THRISSUR. EXHIBIT P2 TRUE COPY OF JUDGMENT DATED 26.08.2O16 PASSED BY THIS HON'BLE COURT IN WP(C)NO.18678 OF 2014 WHEREIN OBSERVED THAT PENALTY IMPOSED BY 1ST RESPONDENT U/S.47(2)AS ILLEGAL EXHIBIT P2(A) TRUE COPY OF THE NOTICE ISSUED BY U/S.69(1) OF KVAT ACT BY 1ST RESPONDENT IN THE LIGHT OF EXT.P2 JUDGMENT EXHIBIT P2(B) TRUE COPY OF REPLY DATED 22.12.2016 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT PURSUANT TO EXT P2(A)NOTICE EXHIBIT P3 TRUE COPY OF SHOP INSPECTION REPORT NO.245340 DATED 09.03.2017 PREPARED BY 1ST RESPONDENT,WHILE CONDUCTING INSPECTION IN THE WORKSHOP OF PETITIONER EXHIBIT P4 TRUE C0PY OF ORDER NO.ITC-30/2016-17(1415)DATED 20.03.2018 COMPLETED BY 1ST RESPONDENT IMPOSING PENALTY U/S.671(1)(B)OF KVAT ACT FOR THE YEAR 2014-15,ON THE BASIS OF EXT P3 INSPECTION. EXHIBIT P5 TRUE C0PY OF ORDER NO.ITC-30/2016-17(1415)DATED 20.03.2018 COMPLETED BY 1ST RESPONDENT IMPOSING PENALTY U/S.671(1)(B)OF KVAT ACT FOR THE YEAR 2016-17,ON THE BASIS
28
WP(C).No. 16109 of 2018 AND CON. CASES
OF EXT P3 INSPECTION.
EXHIBIT P6 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 COERCIVE STEPS PURSUANT TO PENALTY.
29
WP(C).No. 16109 of 2018 AND CON. CASES
APPENDIX OF WP(C) 15110/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
A TRUE COPY OF THE SHAW CAUSE NOTICE ISSUED U/S.25(1)OF THE KVAT ACT FOR THE YEARS 2011-12 & 13-14 DATED:23-04-2018.
30
WP(C).No. 16109 of 2018 AND CON. CASES
APPENDIX OF WP(C) 16306/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 12/1/2018 EXHIBIT P1(A) COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 (CST) DATED 12/1/2018 EXHIBIT P2 COPY OF ORDER IN WPC NO.11335/18 OF THIS HON'BLE COURT DATED 4/4/2018
31
WP(C).No. 16109 of 2018 AND CON. CASES
APPENDIX OF WP(C) 18106/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT U/S 25(1) OF THE KVAT ACT DATED 30.04.2018.
32
WP(C).No. 16109 of 2018 AND CON. CASES
APPENDIX OF WP(C) 19910/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED U/S. 25 OF THE KVAT ACT FOR 2014-15 DATED: 23-04-2018. EXHIBIT P1(A) A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED U/S. 25 OF THE KVAT ACT FOR 2015-16 DATED: 23-04-2018. EXHIBIT P1(B) A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED U/S. 25 OF THE KVAT ACT FOR 2016-17 DATED: 23-04-2018.
33
WP(C).No. 16109 of 2018 AND CON. CASES
APPENDIX OF WP(C) 21507/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
A TRUE COPY OF THE ORDER DATED JUNE 1, 2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25 (1) OF THE KVAT ACT.
34
WP(C).No. 16109 of 2018 AND CON. CASES
APPENDIX OF WP(C) 21682/2018
PETITIONER'S/S EXHIBITS:
| EXHIBIT P1 | TRUE COPY OF PENALTY ORDER DATED 28-02-18 PASSED U/S 67(1) OF THE KVAT ACT FOR THE YEAR 2015-16 BY THE 1ST RESPONDENT. |
|---|---|
| EXHIBIT P2 | TRUE COPY OF PENALTY ORDER DATED 28-02-18 PASSED U/S 67(1) OF THE KVAT ACT FOR THE YEAR 2016-17 BY THE 1ST RESPONDENT. |
| EXHIBIT P3 | TRUE COPY OF PENALTY ORDER DATED 28-02-18 PASSED U/S 67(1) OF THE KVAT ACT FOR THE YEAR 2017-18 BY THE 1ST RESPONDENT. |
| EXHIBIT P4 | TRUE COPY OF THE CONSTITUTION [ONE HUNDRED & FIRST 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 WP(C)NO.11335/2018 DATED 04-04-2018. |
| EXHIBIT P6 | TRUE COPY OF THE DEMAND NOTICE DATED 28-02- 18 ISSUED FOR THE YEAR 2015-16 BY 1ST RESPONDENT. |
| EXHIBIT P7 | TRUE COPY OF THE DEMAND NOTICE DATED 28-02- 18 ISSUED FOR THE YEAR 2016-17 BY 1ST RESPONDENT. |
| EXHIBIT P8 | TRUE COPY OF THE DEMAND NOTICE DATED 28-02- 18 ISSUED FOR THE YEAR 2017-18 BY 1ST RESPONDENT. |
35
WP(C).No. 16109 of 2018 AND CON. CASES
APPENDIX OF WP(C) 21683/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF ANNUAL RETURN DATED 01-06-13 E-FILED FOR THE YEAR 2012-13 THROUGH KVATIS BEFORE THE 1ST RESPONDENT BY THE PETITIONER.
EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 3004-2018 FOR THE YEAR 2012-13 PASSED U/S 25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT TO THE PETITIONER.
EXHIBIT P3 TRUE COPY OF THE CONSTITUTION [ONE HUNDRED & FIRST AMENDMENT] ACT, 2016 DATED 08-09-16 PUBLISHED IN THE EXTRAORDINARY GAZETTE IN INDIA.
EXHIBIT P4 TRUE COPY OF INTERIM ORDER GRANTED BY THIS HON'BLE COURT IN WP(C)NO.11335/2018 DATED 04-04-18.
EXHIBIT P5 TRUE COPY OF DEMAND NOTICE DATED 30-04-18 ISSUED FOR THE YEAR 2012-13 BY THE 1ST RESPONDENT PURSUANT TO EXBT-P1 ASSESSMENT TO THE PETITIONER.
36
WP(C).No. 16109 of 2018 AND CON. CASES
APPENDIX OF WP(C) 21906/2018
PETITIONER'S/S EXHIBITS:
EXHIBITP1 PHOTOCOPY OF ORDER IN W.P(C) NO.11335 OF 2018 DT.04-04-2018.
EXHIBITP2
PHOTOCOPY OF ASSESSMENT ORDER U/S 25(1) DT.22-03-2018 FOR 2012-13
37
WP(C).No. 16109 of 2018 AND CON. CASES
APPENDIX OF WP(C) 22508/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE ORDER NO.32030324065/2015-16 DATED 28.02.2018 PASSED BY THE 2ND RESPONDENT. EXHIBIT P2 A TRUE COPY OF THE ORDER NO.CR 03/16-17 DATED 28.02.2018 PASSED BY THE 3RD RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE REVENUE RECOVERY NOTICE RRC NO.130/18-19 DATED 31.05.2018 ISSUED BY THE 4TH RESPONDENT.
38
WP(C).No. 16109 of 2018 AND CON. CASES
APPENDIX OF WP(C) 22710/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2013-14 DATED 09-06-2014.
EXHIBIT P2 COPY OF NOTICE DATED 22-06-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14.
EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WPC NO. 13552 OF 2018.
39
WP(C).No. 16109 of 2018 AND CON. CASES
APPENDIX OF WP(C) 22881/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 7/6/2018.
EXHIBIT P2 COPY OF ORDER IN WPC NO.14383/18 OF THIS HON'BLE COURT DATED 27/4/2018.
40
WP(C).No. 16109 of 2018 AND CON. CASES
APPENDIX OF WP(C) 22906/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 : TRUE COPY OF THE ASSESSMENT ORDER DATED 206-2018 FOR THE ASSESSMENT YEAR 2011-12 PASSED BY THE 4TH RESPONDENT.
EXHIBIT P2 :
TRUE COPY OF THE INTERIM ORDER DATED 4-42018 IN WPC.NO. 11335/2018.
41
WP(C).No. 16109 of 2018 AND CON. CASES
APPENDIX OF WP(C) 22909/2018
PETITIONER'S/S EXHIBITS:
| EXHIBIT P1 | COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DT. 26/5/2018 |
|---|---|
| EXHIBIT P1(A) | COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DT. 26/5/2018 |
| EXHIBIT P1(B) | COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DT. 26/5/2018 |
| EXHIBIT P1(C) | COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DT. 26/5/2018 |
| EXHIBIT P2 | COPY OF ORDER IN WPC NO. 14383/18 OF THIS HON'BLE COURT. DT. 27/4/2018. |
42
WP(C).No. 16109 of 2018 AND CON. CASES
APPENDIX OF WP(C) 23107/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO 32010953769/2015-16 DATED 31-05-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.
EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO. 11335/2018 DATED 04.04.2018.
43
WP(C).No. 16109 of 2018 AND CON. CASES
APPENDIX OF WP(C) 23110/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2014-15 DATED 04.09.2017 EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 09.02.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WPC.NO. 13552/2018
44
WP(C).No. 16109 of 2018 AND CON. CASES
APPENDIX OF WP(C) 23281/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1. COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEARS 2014-15 & 2015-16 DATED 30.09.2017.
EXHIBIT P2. COPY OF ORDER IN W.P.(C) NO.14383/18 OF THIS HON'BLE COURT DATED 27.04.2018.
45
WP(C).No. 16109 of 2018 AND CON. CASES
APPENDIX OF WP(C) 23509/2018
PETITIONER'S/S EXHIBITS:
EXHIBTP1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 18-12-2017
EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY 5TH RESPONDENT DATED 16-052018
2 issues framed by the court
Was Section 174 of the KSGST Act beyond the State's legislative power?
Were the tax 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¶376
2 provisions across 2 enactments
M/S.SNOFIELD FOODS (P) LTD
STATE OF KERALA
THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT
ASSISTANT COMMISSIONER OF STATE TAX SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD
DAMA SESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
