Challenges to tax demands raised legislative competence under Section 174 of the KSGST Act and limitation under Section 25(1) of the KVAT Act. The court dismissed the 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
THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 240 of 2019
PETITIONER:
M/S. S.P.TRADERS, MELE PATTAMBI, REPRESENTED BY ITS PROPRIETOR, PEERSHA, AGED 55, S/O. MUHAMMED, RESIDING AT PEERSHA BHAVAN, LIBERTY STREET, PATTAMBI-679 303.
BY ADVS. SRI.VISHNU BHUVANENDRAN SMT.B.ANUSREE
RESPONDENTS:
1 STATE TAX OFFICER (WC), COMMERCIAL TAX OFFICE, MINI CIVIL STATION, PATTAMBI-679 303.
2 THE STATE TAX OFFICER (WC), SGST DEPARTMENT, CIVIL STATION, PALAKKAD-678 001.
3 THE ASSISTANT COMMISSIONER OF STATE TAXES, S.G.S.T. DEPARTMENT, CIVIL STATION, PALAKKAD-678 001.
BY ADVS:
AAG SRI. K.K. RAVINDRANATH., SPL. GP. C.E.
UNNIKRISHNAN., GP. DR. THUSHARA JAMES.
| THIS WRIT PETITION | (CIVIL) HAVING BEEN | FINALLY HEARD ON |
|---|---|---|
| 24.01.2019, ALONG | WITH WP(C).18627/2018, | WP(C).20227/2018, |
| WP(C).20230/2018, | WP(C).25026/2018, | WP(C).25426/2018, |
| WP(C).25429/2018, | WP(C).25628/2018, | WP(C).25827/2018, |
| WP(C).26030/2018, | WP(C).26626/2018, | WP(C).27228/2018, |
| WP(C).27575/2018, | WP(C).27774/2018, | WP(C).28429/2018, |
| WP(C).28430/2018, | WP(C).28628/2018, | WP(C).29551/2018, |
| WP(C).30026/2018, WP( | C).30028/2018, THE COURT | ON THE SAME DAY |
| DELIVERED THE FOLLOWIN | G: |
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WP(C).No. 240 of 2019 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 18627 of 2018
PETITIONER:
M/S.BAY SHORE SEA WOOD PROJECTS 36/1934G, OPPOSITE EXPRESS GARDEN, 1ST FLOOR, K.K.ROAD,KALOOR, REPRESENTED BY SRI.TOJAN CYRIL, AGED 56 YEARS,S/O.K.L.CYRIL, KALIYATAH HOUSE, KANIYAVELI ROAD,VENNALA P.O., KOCHIN - 682 028.
BY ADVS. SRI.ALEX.M.SCARIA SMT.SARITHA THOMAS
RESPONDENTS:
THE STATE TAX OFFICER OFFICE OF THE ASSISTANT COMMISSIONER(WC), DEPARTMENT OF STATE GOODS AND SERVICE TAX, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM - 682 018.
BY ADVS.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 |
|---|---|
| 24.01.2019, ALONG | WITH WP(C).240/2019, WP(C).30028/2018, |
| WP(C).30026/2018, | WP(C).29551/2018, WP(C).28628/2018, |
| WP(C).28430/2018, | WP(C).28429/2018, WP(C).27774/2018, |
| WP(C).27575/2018, | WP(C).27228/2018, WP(C).26626/2018, |
| WP(C).25827/2018, | WP(C).26030/2018, WP(C).25628/2018, |
| WP(C).25429/2018, | WP(C).25426/2018, WP(C).25026/2018, |
| WP(C).20230/2018, WP( | C).20227/2018, THE COURT ON THE SAME DAY |
| DELIVERED THE FOLLOWI | NG: |
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WP(C).No. 240 of 2019 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 20227 of 2018
PETITIONER:
G.SANTHOSHKUMAR, PROPRIETOR, M/S. S.K STAINLESS STEEL FABRICATION,KARUMAM P.O, KALPALAYAM, THIRUVANANTHAPURAM DISTRICT.
BY ADVS. SRI.P.S.SOMAN
SMT.T.RADHAMANY
RESPONDENTS:
1 STATE TAX OFFICER (WORKS CONTRACT), STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER,KARAMANA P.O,
THIRUVANANTHAPURAM - 695 002.
2 THE COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER,KARAMANA P.O, THIRUVANANTHAPURAM - 695 002.
3 THE SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001.
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 HEAR | D ON 24.01.2019, |
|---|---|---|
| ALONG WITH WP(C) | .240/2019, WP(C).30028/2018, | WP(C).30026/2018, |
| WP(C).29551/2018, | WP(C).28628/2018, | WP(C).28430/2018, |
| WP(C).28429/2018, | WP(C).27774/2018, | WP(C).27575/2018, |
| WP(C).27228/2018, | WP(C).26626/2018, | WP(C).25827/2018, |
| WP(C).26030/2018, | WP(C).25628/2018, | WP(C).25429/2018, |
| WP(C).25426/2018, | WP(C).25026/2018, | WP(C).20230/2018, |
| WP(C).18627/2018, TH | E COURT ON THE SAME DAY DELIVERED | THE FOLLOWING: |
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WP(C).No. 240 of 2019 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940 WP(C).No. 20230 of 2018
PETITIONER:
K.R.DIVAKARAN, AGED 53, S/O. RAMAN, PROPRIETOR, M/S. WATER WORLD, SARANGI COMPLEX CHIYYARAM, THRISSUR RE RESIDING AT KALAPPURAKAKL HOUSE, PILLAPAPRA, ATHIRAPPILLY, THRISSUR.
BY ADVS. SRI.P.V.SREENIVASAN SRI.K.A.SREEJITH
RESPONDENTS:
1 THE STATE TAX OFFICER (IB), STATE GOODS AND SERVICES TAX, OFFICER,
THRISSUR - 680 001.
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.SMT.A.SREEKALA, SC, CENTRAL BOARD OF EXCISE & CUSTOMS
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WP(C).No. 240 of 2019 & CON. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24.01.2019, ALONG WITH WP(C).240/2019, WP(C).30028/2018, WP(C).30026/2018, WP(C).29551/2018, WP(C).28628/2018, WP(C).28430/2018, WP(C).28429/2018, WP(C).27774/2018, WP(C).27575/2018, WP(C).27228/2018, WP(C).26626/2018, WP(C).25827/2018, WP(C).26030/2018, WP(C).25628/2018, WP(C).25429/2018, WP(C).25426/2018, WP(C).25026/2018, WP(C).20227/2018, WP(C).18627/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 240 of 2019 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 25026 of 2018
PETITIONER:
MR. SEBAN JOSEPH, PARTNER OF M/S, CHANNATTU JEWELLERY, NEAR VILLAGE OFFICE,PAYYAVOOR, P.O., 670 633, KANNUR, KERALA.
BY ADV. SMT.K.LATHA
RESPONDENTS:
2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA PO, THIRUVANANTHAPURAM-695 002.
5 THE REVENUE RECOVERY OFFICER IN CHARGE, OFFICE OF THE STATE GST DEPARTMENT, TALIPARAMBA-670 141, KANNUR.
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 24.01.2019, |
|---|---|---|
| ALONG WITH WP(C) | .240/2019, WP(C).30028/2018, | WP(C).30026/2018, |
| WP(C).29551/2018, | WP(C).28628/2018, | WP(C).28430/2018, |
| WP(C).28429/2018, | WP(C).27774/2018, | WP(C).27575/2018, |
| WP(C).27228/2018, | WP(C).26626/2018, | WP(C).25827/2018, |
| WP(C).26030/2018, | WP(C).25628/2018, | WP(C).25429/2018, |
| WP(C).25426/2018, | WP(C).20230/2018, | WP(C).20227/2018, |
| WP(C).18627/2018, TH | E COURT ON THE SAME DAY DELIVERED | THE FOLLOWING: |
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WP(C).No. 240 of 2019 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 25426 of 2018
PETITIONER:
NANDAKUMAR, AGED 60, S/O.NANU, SB BHAVAN, BEACH ROAD, THAMARAKULAM, KOLLAM.
BY ADV. SRI.ARUN BABU
RESPONDENTS:
1 THE STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT(REVENUE), CENTRAL SECRETARIAT, NEW DELHI - 110 001.
3 ASSISTANT COMMISSIONER II, OFFICE OF THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, KOLLAM - 691 001.
4 DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, OFFICE OF THE DEPUTY COMMISSIONER,COMMERCIAL TAXES, KOLLAM - 691 001.
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.
| THIS WRIT PETITION | (CIVIL) HAVING BEEN FINALLY HEARD ON |
|---|---|
| 24.01.2019, ALONG | WITH WP(C).240/2019, WP(C).30028/2018, |
| WP(C).30026/2018, | WP(C).29551/2018, WP(C).28628/2018, |
| WP(C).28430/2018, | WP(C).28429/2018, WP(C).27774/2018, |
| WP(C).27575/2018, | WP(C).27228/2018, WP(C).26626/2018, |
| WP(C).25827/2018, | WP(C).26030/2018, WP(C).25628/2018, |
| WP(C).25429/2018, | WP(C).25026/2018, WP(C).20230/2018, |
| WP(C).20227/2018, WP( | C).18627/2018, THE COURT ON THE SAME DAY |
| DELIVERED THE FOLLOWI | NG: |
-8-
WP(C).No. 240 of 2019 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 25429 of 2018
PETITIONER:
M/S. VALLAVANTHARA AGENCIES,XXII/386, COLLEGE ROAD, PATHANAMTHITTA - 689 645, REPRESENTED BY ITS PARTNER, SRI.TONY VALLAVANTHARA
BY ADV. SRI.TOMSON T.EMMANUEL
RESPONDENTS:
1 STATE TAX OFFICER, FORMERLY: COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, PATHANAMTHITTA - 689 645.
2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA, P.O., THIRUVANANTHAPURAM - 695 002
3 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. 5 UNION OF INDIA, MINISTRY OF LAW AND JUSTICE (LEGISLATIVE DEPARTMENT), GOVERNMENT OF INDIA, NEW DELHI - 110 001, REPRESENTED BY, SECRETARY TO THE GOVERNMENT OF INDIA. 6 ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, PATHANAMTHITTA - 689 645.
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WP(C).No. 240 of 2019 & 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.,SRI.B.RAMACHANDRAN, CGC., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24.01.2019, ALONG WITH WP(C).240/2019, WP(C).30028/2018, WP(C).30026/2018, WP(C).29551/2018, WP(C).28628/2018, WP(C).28430/2018, WP(C).28429/2018, WP(C).27774/2018, WP(C).27575/2018, WP(C).27228/2018, WP(C).26626/2018, WP(C).25827/2018, WP(C).26030/2018, WP(C).25628/2018, WP(C).25426/2018, WP(C).25026/2018, WP(C).20230/2018, WP(C).20227/2018, WP(C).18627/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 240 of 2019 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 25628 of 2018
PETITIONER:
GREEN RIDGE HOLIDAY HOME, 526A1, ALUVA MUNNAR ROAD, N.H.49, OPPOSITE GVHSS SCHOOL, MUNNAR, IDUKKI DISTRICT, REPRESENTED BY ITS MANAGING PARTNER,M.C. MATHEW.
BY ADVS.
SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL
RESPONDENTS:
1 THE COMMERCIAL TAX OFFICER (W.C. & L.T.), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, IDUKKI AT KATTAPPANA - 685 508.
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 24.01.2019, ALONG WITH WP(C).240/2019, WP(C).30028/2018, WP(C).30026/2018, WP(C).29551/2018, WP(C).28628/2018,
-11-
WP(C).No. 240 of 2019 & CON. CASES
WP(C).28430/2018, WP(C).28429/2018, WP(C).27774/2018, WP(C).27575/2018, WP(C).27228/2018, WP(C).26626/2018, WP(C).25827/2018, WP(C).26030/2018, WP(C).25429/2018, WP(C).25426/2018, WP(C).25026/2018, WP(C).20230/2018, WP(C).20227/2018, WP(C).18627/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 240 of 2019 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 25827 of 2018
PETITIONER:
NARAYANI, AGED 58 YEARS, PANIKKARUPEEDIKA HOUSE, KORMALA,VELLIKULANGARA P.O., THRISSUR.
BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, CHALAKUDY-680 307.
2 THE COMMISSIONER, STATE GOODS & SERVICES 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 24.01.2019, ALONG WITH WP(C).240/2019, WP(C).30028/2018, WP(C).30026/2018, WP(C).29551/2018, WP(C).28628/2018, WP(C).28430/2018, WP(C).28429/2018, WP(C).27774/2018, WP(C).27575/2018, WP(C).27228/2018, WP(C).26626/2018, WP(C).26030/2018, WP(C).25628/2018, WP(C).25429/2018, WP(C).25426/2018, WP(C).25026/2018, WP(C).20230/2018, WP(C).20227/2018, WP(C).18627/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-13-
WP(C).No. 240 of 2019 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 26030 of 2018
PETITIONER:
AUTOGRADE INTERNATIONAL (P) LTD, 35/334, MAMANGALAM CHURCH ROAD, MAMANGALAM,KOCHI-682 025, REPRESENTED BY MOHAMMED ASHRAF THAVAKKAL, MANAGING DIRECTOR,AUTO GRADE INTERNATIONAL (P) LTD.
BY ADVS. SRI.K.M.CHERIAN SRI.P.M.GIRIJAVALLABHAN SRI.R.RAMAKRISHNAN POTTY
RESPONDENTS:
1 THE STATE TAX OFFICER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, II CIRCLE, KALAMASSERY, CIVIL STATION, KAKKANADU, KOCHI -682 030.
2 THE INSPECTING ASST. COMMISSIONER (RR), COMMERCIAL TAXES, ERNAKULAM,KAKKANADU, KOCHI-682 030.
BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
-14-
WP(C).No. 240 of 2019 & CON. CASES
SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS., SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24.01.2019, ALONG WITH WP(C).240/2019, WP(C).30028/2018, WP(C).30026/2018, WP(C).29551/2018, WP(C).28628/2018, WP(C).28430/2018, WP(C).28429/2018, WP(C).27774/2018, WP(C).27575/2018, WP(C).27228/2018, WP(C).26626/2018, WP(C).25827/2018, WP(C).25628/2018, WP(C).25429/2018, WP(C).25426/2018, WP(C).25026/2018, WP(C).20230/2018, WP(C).20227/2018, WP(C).18627/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-15-
WP(C).No. 240 of 2019 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 26626 of 2018
PETITIONER:
G. SATHYASEELAN, AGED 57 YEARS, ACHU BHAVAN, CHANNAPETTA P.O., KOLLAM DISTRICT, PIN - 691 311.
BY ADVS. SRI.BOBBY JOHN SRI.S.AJAYGHOSH KUMAR
RESPONDENTS:
6 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE), CENTRAL SECRETARIAT, NEW DELHI 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR.
-16-
WP(C).No. 240 of 2019 & CON. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24.01.2019, ALONG WITH WP(C).240/2019, WP(C).30028/2018, WP(C).30026/2018, WP(C).29551/2018, WP(C).28628/2018, WP(C).28430/2018, WP(C).28429/2018, WP(C).27774/2018, WP(C).27575/2018, WP(C).27228/2018, WP(C).25827/2018, WP(C).26030/2018, WP(C).25628/2018, WP(C).25429/2018, WP(C).25426/2018, WP(C).25026/2018, WP(C).20230/2018, WP(C).20227/2018, WP(C).18627/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-17-
WP(C).No. 240 of 2019 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 27228 of 2018
PETITIONER:
ANZAR P.I., AGED 41 YEARS, BEAUTY PALACE, MEGA MALL, VADAKKENADA, KODUNGALLUR-680 664.
BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.SANTHOSHKUMAR N.
RESPONDENTS:
1 THE STATE TAX OFFICER,KODUNGALLUR-680 664, THRISSUR DISTRICT.
4 DEPUTY TAHSILDAR (RR),ALUVA TALUK, ALUVA-683 501.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
| THIS WRIT PETITION | (CIVIL) HAVING BEEN FINALLY HEAR | D ON 24.01.2019, |
|---|---|---|
| ALONG WITH WP(C) | .240/2019, WP(C).30028/2018, | WP(C).30026/2018, |
| WP(C).29551/2018, | WP(C).28628/2018, | WP(C).28430/2018, |
| WP(C).28429/2018, | WP(C).27774/2018, | WP(C).27575/2018, |
| WP(C).26626/2018, | WP(C).25827/2018, | WP(C).26030/2018, |
| WP(C).25628/2018, | WP(C).25429/2018, | WP(C).25426/2018, |
| WP(C).25026/2018, | WP(C).20230/2018, | WP(C).20227/2018, |
| WP(C).18627/2018, TH | E COURT ON THE SAME DAY DELIVERED | THE FOLLOWING: |
-18-
WP(C).No. 240 of 2019 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 27575 of 2018
PETITIONER:
FAIR TRADE ALLIANCE, KERALA, VARAKKADU, KOTAMALA, KANJANGAD, KASARAGOD, REPRESENTED BY ITS CHAIRMAN- JOHN A.K.
BY ADVS. SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA
RESPONDENTS:
1 STATEOF KERALA, REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM -695 001.
2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE AND FINANCE, NEW DELHI-110 001.
5 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, KASARAGOD-671 121.
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.
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WP(C).No. 240 of 2019 & CON. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24.01.2019, ALONG WITH WP(C).240/2019, WP(C).30028/2018, WP(C).30026/2018, WP(C).29551/2018, WP(C).28628/2018, WP(C).28430/2018, WP(C).28429/2018, WP(C).27774/2018, WP(C).27228/2018, WP(C).26626/2018, WP(C).25827/2018, WP(C).26030/2018, WP(C).25628/2018, WP(C).25429/2018, WP(C).25426/2018, WP(C).25026/2018, WP(C).20230/2018, WP(C).20227/2018, WP(C).18627/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 240 of 2019 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 27774 of 2018
PETITIONER:
ACE CONTRACTING AND ENGINEERING CORPORATION, FERHAD ARCADE, 2ND FLOOR, NEAR DESABHIMANI, KALOOR, KOCHI 682017. (REPRESENTED BY SRI. MATHEW JOSEPH, MANAGING PARTNER)
BY ADVS. SRI.K.N.SREEKUMARAN SRI.JOEMON SEBASTIAN SRI.JOSEPH P C
RESPONDENTS:
1 ASSISTANT COMMISSIONER, WORKS CONTRACT, STATE GOODS AND SERVICE TAX DEPARTMENT, CLAS TOWERS, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI 682 018.
3. STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002.
BY ADVS. 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 |
|---|---|
| 24.01.2019, ALONG | WITH WP(C).240/2019, WP(C).30028/2018, |
| WP(C).30026/2018, | WP(C).29551/2018, WP(C).28628/2018, |
| WP(C).28430/2018, | WP(C).28429/2018, WP(C).27575/2018, |
| WP(C).27228/2018, | WP(C).26626/2018, WP(C).25827/2018, |
| WP(C).26030/2018, | WP(C).25628/2018, WP(C).25429/2018, |
| WP(C).25426/2018, | WP(C).25026/2018, WP(C).20230/2018, |
| WP(C).20227/2018, WP( | C).18627/2018, THE COURT ON THE SAME DAY |
| DELIVERED THE FOLLOWI | NG: |
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WP(C).No. 240 of 2019 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 28429 of 2018
PETITIONER:
AMK TRADERS, MARKET ROAD, ERNAKULAM, KOCHI-682 035. (REPRESENTED BY SRI. A.M. KAMAL, PROPRIETOR). BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR SRI.N.SANTHOSHKUMAR
RESPONDENTS:
1 COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, KVAT CIRCLE-II, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682 018.
2 COMMISSIONER OF STATE TAXES, TAX TOWER,KARAMANA, THIRUVANANTHAPURAM-695 002.
3 STATE OF KERALA, REP.BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002.
BY ADVS. 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 |
|---|---|
| 24.01.2019, ALONG | WITH WP(C).240/2019, WP(C).30028/2018, |
| WP(C).30026/2018, | WP(C).29551/2018, WP(C).28628/2018, |
| WP(C).28430/2018, | WP(C).27774/2018, WP(C).27575/2018, |
| WP(C).27228/2018, | WP(C).26626/2018, WP(C).25827/2018, |
| WP(C).26030/2018, | WP(C).25628/2018, WP(C).25429/2018, |
| WP(C).25426/2018, | WP(C).25026/2018, WP(C).20230/2018, |
| WP(C).20227/2018, WP( | C).18627/2018, THE COURT ON THE SAME DAY |
| DELIVERED THE FOLLOWI | NG: |
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WP(C).No. 240 of 2019 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 28430 of 2018
PETITIONER:
V.K.R.PRASAD, AGED 63 YEARS, PROPRIETOR, SAGAR MARKETING, GOKULAM, INDIRA NAGAR, PIRAYIRI, PALAKKAD, PIN-678 004.
BY ADVS.SRI.K.N.SREEKUMARAN
P.J. ANILKUMAR
RESPONDENTS:
1 STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, FIRST CIRCLE, PALAKKAD-678 001.
3 STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 002.
BY ADVS. 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 |
|---|---|
| 24.01.2019, ALONG | WITH WP(C).240/2019, WP(C).30028/2018, |
| WP(C).30026/2018, | WP(C).29551/2018, WP(C).28628/2018, |
| WP(C).28429/2018, | WP(C).27774/2018, WP(C).27575/2018, |
| WP(C).27228/2018, | WP(C).26626/2018, WP(C).25827/2018, |
| WP(C).26030/2018, | WP(C).25628/2018, WP(C).25429/2018, |
| WP(C).25426/2018, | WP(C).25026/2018, WP(C).20230/2018, |
| WP(C).20227/2018, WP( | C).18627/2018, THE COURT ON THE SAME DAY |
| DELIVERED THE FOLLOWI | NG: |
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WP(C).No. 240 of 2019 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 28628 of 2018
PETITIONER:
MOZART GLOBAL FURNITURE, N.H, CHANGUVETTI, KOTTAKKAL, MALAPPURAM – 676 503, REPRESENTED BY ITS MANAGING PARTNER KUNNATHODISAIDALAVI.
BY ADVS. C.S. ARUNSANKAR SHYAM KUMAR S T.G.MADHAVANUNNI
RESPONDENTS:
1 COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695033.
2 THE STATE TAX OFFICER, SQUARD NO.1, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM-676 505.
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI-110 001.
BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC. SRI. SREELAL N. WARRIER, CENTRAL BOARD OF EXCISE & CUSTOMS, SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS.
| THIS WRIT PETITION | (CIVIL) HAVING BEEN FINALLY HEAR | D ON 24.01.2019, |
|---|---|---|
| ALONG WITH WP(C) | .240/2019, WP(C).30028/2018, | WP(C).30026/2018, |
| WP(C).29551/2018, | WP(C).28430/2018, | WP(C).28429/2018, |
| WP(C).27774/2018, | WP(C).27575/2018, | WP(C).27228/2018, |
| WP(C).26626/2018, | WP(C).25827/2018, | WP(C).26030/2018, |
| WP(C).25628/2018, | WP(C).25429/2018, | WP(C).25426/2018, |
| WP(C).25026/2018, | WP(C).20230/2018, | WP(C).20227/2018, |
| WP(C).18627/2018, TH | E COURT ON THE SAME DAY DELIVERED | THE FOLLOWING: |
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WP(C).No. 240 of 2019 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 29551 of 2018
PETITIONER:
M/S. THALAL GOLD PALACE, AVK NAIR ROAD, THALASSERI-670 101, REPRESENTED BY IT'S MANAGING PARTNER MR.T.MUHAMMED HAJEE.
BY ADV. LATHA.K
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., SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS
| THIS WRIT PETITION | (CIVIL) HAVING BEEN FINALLY HEA | RD ON 24.01.2019, |
|---|---|---|
| ALONG WITH WP(C) | .240/2019, WP(C).30028/2018, | WP(C).30026/2018, |
| WP(C).28628/2018, | WP(C).28430/2018, | WP(C).28429/2018, |
| WP(C).27774/2018, | WP(C).27575/2018, | WP(C).27228/2018, |
| WP(C).26626/2018, | WP(C).25827/2018, | WP(C).26030/2018, |
| WP(C).25628/2018, | WP(C).25429/2018, | WP(C).25426/2018, |
| WP(C).25026/2018, | WP(C).20230/2018, | WP(C).20227/2018, |
| WP(C).18627/2018, THE | COURT ON THE SAME DAY DELIVERED | THE FOLLOWING: |
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WP(C).No. 240 of 2019 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 30026 of 2018
PETITIONER:
M/S.BEST POWER SYSTEM AND CONTROL, D-14 MUNICIPAL SHOPPING COMPLEX, T B ROAD, PALAKKAD, PIN-678 014, REPRESENTED BY ITS MANAGING PARTNER V.G SETHUMADHAVAN.
BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPALAN
RESPONDENTS:
1 THE STATE TAX OFFICER, FIRST CIRCLE, STATE GOODS AND SERVICE TAXES DEPARTMENT, PALAKKAD,PIN-678 001.
2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, 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 HEAR | D ON 24.01.2019, |
|---|---|---|
| ALONG WITH WP(C) | .240/2019, WP(C).30028/2018, | WP(C).29551/2018, |
| WP(C).28628/2018, | WP(C).28430/2018, | WP(C).28429/2018, |
| WP(C).27774/2018, | WP(C).27575/2018, | WP(C).27228/2018, |
| WP(C).26626/2018, | WP(C).25827/2018, | WP(C).26030/2018, |
| WP(C).25628/2018, | WP(C).25429/2018, | WP(C).25426/2018, |
| WP(C).25026/2018, | WP(C).20230/2018, | WP(C).20227/2018, |
| WP(C).18627/2018, TH | E COURT ON THE SAME DAY DELIVERED | THE FOLLOWING: |
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WP(C).No. 240 of 2019 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 30028 of 2018
PETITIONER:
DOLLY P.JOHN, AGED 37 YEARS M/S.KADAVIL GRAPHICS, PROPRIETRIX, PUTHUVILA, MATHRA, KOLLAM DISTRICT
BY ADVS. SRI.HARISANKAR V. MENON KRISHNA. K MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, ANCHAL 691 306.
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 |
|---|---|
| 24.01.2019, ALONG | WITH WP(C).240/2019, WP(C).30026/2018, |
| WP(C).29551/2018, | WP(C).28628/2018, WP(C).28430/2018, |
| WP(C).28429/2018, | WP(C).27774/2018, WP(C).27575/2018, |
| WP(C).27228/2018, | WP(C).26626/2018, WP(C).25827/2018, |
| WP(C).26030/2018, | WP(C).25628/2018, WP(C).25429/2018, |
| WP(C).25426/2018, | WP(C).25026/2018, WP(C).20230/2018, |
| WP(C).20227/2018, WP( | C).18627/2018, THE COURT ON THE SAME DAY |
| DELIVERED THE FOLLOWI | NG: |
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WP(C).No. 240 of 2019 & CON. CASES
JUDGMENT
[ WP(C) 240/2019 ,WP(C).18627/2018 ,WP(C).20227/2018 ,WP(C).20230/2018 ,WP(C).25026/2018,WP(C).25426/2018 ,WP(C).25429/2018 ,WP(C).25628/2018,WP(C).25827/2018 ,WP(C).26030/2018 ,WP(C).26626/2018,WP(C).27228/2018 ,WP(C).27575/2018 ,WP(C).27774/2018,WP(C).28429/2018 ,WP(C).28430/2018 ,WP(C).28628/2018,WP(C).29551/2018 ,WP(C).30026/2018 ,WP(C).30028/2018 ]
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
AKV
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WP(C).No. 240 of 2019 & CON. CASES
APPENDIX OF WP(C) 240/2019
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 25(1)OF THE KVAT ACT, 2003 DATED 6.7.18 FOR THE FINANCIAL YEAR 2016-17.
EXHIBIT P2 TRUE COPY OF THE PROCEEDINGS OF THE 1ST RESPONDENT DATED 1.11.2018 FOR THE FINANCIAL YEAR 2016-17.
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WP(C).No. 240 of 2019 & CON. CASES
APPENDIX OF WP(C) 18627/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1. A TRUE COPY OF THE NOTICE DATED 03.04.2018 BEARING NO.32072064445/13-14 TO 16-17.
EXHIBIT P2. THE TRUE PRINTOUT OF THE RETURN IN RESPECT OF THE FINANCIAL YEAR 2013-14 FILED BY THE PETITIONER. EXHIBIT P3. THE TRUE PRINTOUT OF THE RETURN IN RESPECT OF THE FINANCIAL YEAR 2014-15 FILED BY THE PETITIONER. EXHIBIT P4. THE TRUE PRINTOUT OF THE RETURN IN RESPECT OF THE FINANCIAL YEAR 2015-16 FILED BY THE PETITIONER. EXHIBIT P5. THE TRUE PRINTOUT OF THE RETURN IN RESPECT OF THE FINANCIAL YEAR 2016-17 FILED BY THE PETITIONER. EXHIBIT P6. TRUE COPY OF THE INTERIM ORDER IN WP(C) NO.11335 OF 2018. EXHIBIT P7. A TRUE COPY OF THE NOTICE NO. 32072064445/11-12 AND 12-13.
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WP(C).No. 240 of 2019 & CON. CASES
APPENDIX OF WP(C) 20227/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 32011325403/11-12 DATED 28-05-2018 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P (C) NO. 11335/2018 DATED 04.04.2018.
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WP(C).No. 240 of 2019 & CON. CASES
APPENDIX OF WP(C) 20230/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF PENALTY ASSESSMENT ORDER DATED 31/03/2018 PASSED BY 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE DATED 31/03/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF THE NOTICE DATED 03/05/2018 OF 5TH RESPONDENT. EXHIBIT P4 TRUE COPY OF INTERIM ORDER PASSED IN WP (C) 11335/18 DATED 04/04/2018 OF THIS HONOURABLE COURT.
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WP(C).No. 240 of 2019 & CON. CASES
APPENDIX OF WP(C) 25026/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2014-15 DATED 26.3.2018 ALONG WITH ITS CORRESPONDING DEMAND N0TICES IN FORM NO.12 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER.
EXHIBIT P1A THE TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-16 DATED 20.7.2018 ALONG WITH ITS CORRESPONDING DEMAND NOTICES IN FORM NO.12 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER.
EXHIBIT P2 TRUE COPY OF ORDER ISSUED BY THIS COURT IN SIMILAR WRIT PETITIONS AND PASSED INTERIM ORDERS IN WPC NO.13930/2018 DATED 13.4.2018.
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WP(C).No. 240 of 2019 & CON. CASES
APPENDIX OF WP(C) 25426/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1. THE TRUE COPY OF THE NOTICE DATED 21.01.2017 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P2. THE TRUE COPY OF THE OBJECTION DATED 20.03.2017 FILED BY THE PETITIONER. EXHIBIT P3. THE TRUE COPY OF THE ASSESSMENT ORDER DATED 22.07.2017 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P4. THE TRUE COPY OF THE ORDER DATED 23.05.2018 ISSUED BY THE 4TH RESPONDENT IN KVATA(KLM) NO.361/2017.
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WP(C).No. 240 of 2019 & CON. CASES
APPENDIX OF WP(C) 25429/2018
PETITIONER'S/S EXHIBITS:
| EXT.P1: | TRUE COPY OF ANNUAL RETURN IN FORM NO.10 SUBMITTED BY PETITIONER FOR 2011 -12 WITH PROOF OF PAYMENT. |
|---|---|
| EXT.P1(A): | TRUE COPY OF ANNUAL RETURN IN FORM NO.10 SUBMITTED BY PETITIONER FOR 2012 -13 WITH PROOF OF PAYMENT. |
| EXT.P1(B): | TRUE COPY OF ANNUAL RETURN IN FORM NO.10 SUBMITTED BY PETITIONER FOR 2013 -14 WITH PROOF OF PAYMENT. |
| EXT.P1(C): | TRUE COPY OF ANNUAL RETURN IN FORM NO.10 SUBMITTED BY PETITIONER FOR 2014 -15 WITH PROOF OF PAYMENT. |
| EXT.P2: | TRUE COPY OF NOTICE ISSUED TO PETITIONER BY 1ST RESPONDENT U/S.25 PROPOSING ASSESSMENT FOR 2011 - 12. |
| EXT.P2(A): | TRUE COPY OF NOTICE ISSUED TO PETITIONER BY 1ST RESPONDENT U/S.25 PROPOSING ASSESSMENT FOR 2012 - 13. |
| EXT.P2(B): | TRUE COPY OF NOTICE ISSUED TO PETITIONER BY 1ST RESPONDENT U/S.25 PROPOSING ASSESSMENT FOR 2013 - 14. |
| EXT.P2(C): | TRUE COPY OF NOTICE ISSUED TO PETITIONER BY 1ST RESPONDENT U/S.25 PROPOSING ASSESSMENT FOR 2014 - 15. |
| EXT.P3: | TRUE COPY OF REPLY DATED 27/01/2018 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT, AGAINST EXT P2 NOTICE. |
| EXT.P3(A): | TRUE COPY OF REPLY DATED 27/01/2018 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT, AGAINST EXT P2(A) NOTICE. |
| EXT.P3(B): | TRUE COPY OF REPLY DATED 27/01/2018 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT, AGAINST EXT P2(B) NOTICE. |
| EXT.P3(C): | TRUE COPY OF REPLY DATED 27/01/2018 SUBMITTED BY PETITIONER BEFORE 1ST |
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| WP(C) | .No. 240 of 2019 & CON. CASES |
|---|---|
| RESPONDENT, AGAINST EXT P2(C) NOTICE. | |
| EXT.P4: | TRUE COPY OF ORDER DATED 28/02/2018 COMPLETED U/S.25(1) OF KVAT ACT 2003, BY 1ST RESPONDENT FOR 2011-12, WITHOUT PROPER TERRITORIAL JURISDICTION. |
| EXT.P4(A): | TRUE COPY OF ORDER DATED 11/06/2018 COMPLETED U/S.25(1) OF KVAT ACT 2003, BY 1ST RESPONDENT FOR 2012-13, WITHOUT PROPER TERRITORIAL JURISDICTION. |
| EXT.P4(B): | TRUE COPY OF ORDER DATED 11/06/2018 COMPLETED U/S.25(1) OF KVAT ACT 2003, BY 1ST RESPONDENT FOR 2013-14, WITHOUT PROPER TERRITORIAL JURISDICTION. |
| EXT.P4(C): | TRUE COPY OF ORDER DATED 11/06/2018 COMPLETED U/S.25(1) OF KVAT ACT 2003, BY 1ST RESPONDENT FOR 2014-15, WITHOUT PROPER TERRITORIAL JURISDICTION. |
| EXT.P5: | TRUE COPY OF EXTRAORDINARY GAZETTE OF INDIA DATED 08/09/2016 PUBLISHED BY 5TH RESPONDENT FOR 101ST AMENDMENT ACT 2016 MADE IN CONSTITUTION OF INDIA. |
| EXT.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 FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE, AS ON COMPLETION OF PROCEEDINGS UNDER KVAT ACT. |
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WP(C).No. 240 of 2019 & CON. CASES
APPENDIX OF WP(C) 25628/2018
PETITIONER'S/S EXHIBITS:
| EXHIBIT | P1. | COPY OF ASSESSMENT ORDER DATED 25.11.2015 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT UNDER THE KERALA TAX ON LUXURIES ACT FOR THE YEAR 2014-15 |
|---|---|---|
| EXHIBIT | P1 (A). | COPY OF ASSESSMENT ORDER DATED 23.12.2016 FOR THE YEAR 2015-16 AND 2016-17 BY THE 1ST RESPONDENT UNDER THE KERALA TAX ON LUXURIES ACT FOR THE YEAR 2015-16 |
| EXHIBIT | P1 (B). | COPY OF ASSESSMENT ORDER DATED 3.11.2017 ISSUED BY THE 1ST RESPONDENT UNDER THE KERALA TAX ON LUXURIES ACT FOR THE YEAR 2016-17 |
| EXHIBIT | P2. | COPY OF THE NOTICE DATED 18.7.2018 ISSUED BY THE 2ND RESPONDENT |
| EXHIBIT | P3. | COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P. (C)NO.13552 OF 2018 |
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WP(C).No. 240 of 2019 & CON. CASES
APPENDIX OF WP(C) 25827/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17.
-38-
WP(C).No. 240 of 2019 & CON. CASES
APPENDIX OF WP(C) 26030/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32071324421/2013-14 DATED 27.12.2017.
EXHIBIT P2 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.A5-3231/18 DATED 20.07.2018
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WP(C).No. 240 of 2019 & CON. CASES
APPENDIX OF WP(C) 26626/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1:TRUE COPY OF THE ORDER NO. CR -12/2016-17, DATED 28/09/2017 PASSED BY THE THIRD RESPONDENT. EXHIBIT P2:TRUE COPY OF THE ASSESSMENT ORDER NO. CR 12/2016-17, DATED 3/4/2018 PASSED BY THE FOURTH RESPONDENT. EXHIBIT P3:TRUE COPY OF THE NOTICE DATED 12/06/2018 UNDER SECTION 7 OF THE KERALA REVENUE RECOVERY, ACT, ISSUED BY THE RESPONDENT TO THE PETITIONER. EXHIBIT P4:TRUE COPY OF THE NOTICE DATED 3/7/2018, UNDER SECTION 34 OF THE KERALA REVENUE RECOVERY ACT, ISSUED BY THE FIFTH RESPONDENT TO THE PETITIONER. EXHIBIT P5:TRUE COPY OF THE INTERIM ORDER DATED 4-42018, PASSED BY THIS HONOURABLE COURT IN WPC NO. 11335 OF 2018. EXHIBIT P5 (A):TRUE COPY OF THE INTERIM ORDER DATED 15-052018, PASSED BY THIS HONOURABLE COURT IN WPC NO. 15987 OF 2018.
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WP(C).No. 240 of 2019 & CON. CASES
APPENDIX OF WP(C) 27228/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ORDER NO.32081048831/2017-18 DATED 27-11-2017 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE IN FORM NO. 1 NO.RRC 2018/5409/08 DATED 24-7-2018 ISSUED BY THE 4TH RESPONDENT.
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WP(C).No. 240 of 2019 & CON. CASES
APPENDIX OF WP(C) 27575/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 4TH RESPONDENT(AY 2011-2012)DATED 19.8.2016 EXHIBIT P1(A) TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 4TH RESPONDENT (AY 2012-2013)DATED 19.8.2016 EXHIBIT P1 (B) TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 4TH RESPONDENT (AY 2013-2014) DATED 19-08-2016 EXHIBIT P1 © TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 4TH RESPONDENT (AY 2014-15)DATED 19-082016 EXHIBIT P2 TRUE COPY OF THE COMMON ORDER PASSED BY THE DE. COMMISSIONER (APPEALS)II, KOZHIKODE DATED 29-12-2017. EXHIBIT P3 TRUE COPY OF THE MODIFIED ORDERPASSED BY 5TH RESPONDENT (AY 2011-12) DATED 04-062018 EXHIBIT P4 TRUE COPY OF THE MODIFIED ORDER PASSED BY THE 5TH RESPONDENT (AY 2012-13) DATED 0406-2018 EXHIBIT P5 TRUE COPY O THE MODIFIED ORDER PASSED BY THE 5TH RESPONDENT (AY 2013-15) DATED 0406-2018 EXHIBIT P6 TRUE COPY OF THE MODIFIED ORDER PASSED BY 5TH RESPONDENT (AY 2014-15) DATED 04-062018 EXHIBIT P7 TRUE COPY OF THE INTERIM ORDER OF THIS HON'BLE COURT IN WP(C) NO. 14186 / 2018 DATED 24-04-2015.
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WP(C).No. 240 of 2019 & CON. CASES
APPENDIX OF WP(C) 27774/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE ORDER NO. 32072035612/2011-12 DATED 17-02-2018 ISSUED BY THE 1ST RESPONDENT.
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WP(C).No. 240 of 2019 & CON. CASES
APPENDIX OF WP(C) 28429/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE ORDER NO.32071609124/201112 DATED 26.6.2018 ISSUED BY THE 1ST RESPONDENT.
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WP(C).No. 240 of 2019 & CON. CASES
APPENDIX OF WP(C) 28430/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE NO.32090575972/2014-15 DATED 09/07/2018 ISSUED BY THE 1ST RESPONDENT.
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WP(C).No. 240 of 2019 & CON. CASES
APPENDIX OF WP(C) 28628/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PEMALTY NOTICE DATED 0407-2018 ISSUED U/S 67 (1) OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2014-15.
EXHIBIT P2 TRUE COPY OF THE ORDER DATED 04-04-2018 OF THE HON'BLE HIGH COURT IN WP © NO. 11335 OF 2018.
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WP(C).No. 240 of 2019 & CON. CASES
APPENDIX OF WP(C) 29551/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF THE KVAT ASSESSMENT ORDER FOR THE YEAR 2011-2012 DATED 14/8/2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER.
EXHIBIT P2 THE TRUE COPY OF THE INTERIM STAY ORDER IN WPC NO.13930 OF 2018 DATED 13TH APRIL 2018.
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WP(C).No. 240 of 2019 & CON. CASES
APPENDIX OF WP(C) 30026/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2011-12 EXHIBIT P2 COPY OF NOTICE DATED 26-02-2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P3 COPY OF ORDER DATED 16-06-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2011-12 EXHIBIT P4 COPY OF RECTIFIED ORDER DATED 28-07-2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P5 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO. 13552 OF 2018
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WP(C).No. 240 of 2019 & CON. CASES
APPENDIX OF WP(C) 30028/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17.
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¶356
2 provisions across 2 enactments
M/S. S.P.TRADERS
STATE TAX OFFICER (WC), COMMERCIAL TAX OFFICE, MINI CIVIL STATION, PATTAMBI
THE STATE TAX OFFICER (WC), SGST DEPARTMENT, CIVIL STATION, PALAKKAD
THE ASSISTANT COMMISSIONER OF STATE TAXES, S.G.S.T. DEPARTMENT, CIVIL STATION, PALAKKAD
M/S.BAY SHORE SEA WOOD PROJECTS
THE STATE TAX OFFICER OFFICE OF THE ASSISTANT COMMISSIONER(WC), DEPARTMENT OF STATE GOODS AND SERVICE TAX, ERNAKULAM
DAMA SESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
