Challenges to the State's legislative competence under Section 174 of the KSGST Act and to tax demands on limitation grounds under Section 25(1) of the KVAT Act were rejected. The court dismissed the batch of writ petitions by applying an earlier judgment covering both issues against the petitioners.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
TUESDAY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940
WP(C).No. 25765 of 2018
PETITIONER/S:
T.P. SAJU PROPRIETOR,LAMA ENTERPRISES,KUMBALANGI,COCHIN682007,ERNAKULAM-DISTRICT.
BY ADVS.
SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS
RESPONDENT/S:
BY ADVS.
SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SMT.SHEELA DEVI.I. SC CENTRAL BOARD OF EXCISE AND CUSTOMS
W.P.(C) No.25765/2018 & Conn. Cases
-2-
OTHER PRESENT:
AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKAR V. NAIR., SR. SC SRI. SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).25961/2018, WP(C).25962/2018, WP(C).25964/2018, WP(C).30964/2018, WP(C).31164/2018, WP(C).31365/2018, WP(C).31563/2018, WP(C).31961/2018, WP(C).32362/2018, WP(C).32363/2018, WP(C).32761/2018, WP(C).32762/2018, WP(C).32765/2018, WP(C).32964/2018, WP(C).33361/2018, WP(C).33363/2018, WP(C).34163/2018, WP(C).34363/2018, WP(C).34965/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.25765/2018 & Conn. Cases
-3-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
TUESDAY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940
WP(C).No. 25961 of 2018
PETITIONER/S:
VEERAMANI TEXTILES
OOTY ROAD PERINTHALMANNA,MALAPPURAM-679 322,REP. KASI VISWANATHAN BY PARTNER.
BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN
RESPONDENT/S:
1 THE STATE TAX OFFICER DEPT. OF STATE GOODS AND SERVICE TAXES,PERINTHALMANNA-679 322.
2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPT.THIRUVANANTHAPURAM-695 001.
W.P.(C) No.25765/2018 & Conn. Cases
-4-
4 CENTRAL BOARD OF EXCISE CUSTOMS DEPT. OF REVENUE, MINISTRY OF FINANCE,GOVT. OF INDIA, NEW DELHI-110 001.
AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., SR. SC SRI. SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).34965/2018, WP(C).34363/2018, WP(C).34163/2018, WP(C).33361/2018, WP(C).33363/2018, WP(C).32964/2018, WP(C).32363/2018, WP(C).32362/2018, WP(C).32762/2018, WP(C).32761/2018, WP(C).32765/2018, WP(C).30964/2018, WP(C).31961/2018, WP(C).31563/2018, WP(C).31365/2018, WP(C).31164/2018, WP(C).25964/2018, WP(C).25962/2018, WP(C).25765/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.25765/2018 & Conn. Cases
-5-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
TUESDAY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940
WP(C).No. 25962 of 2018
PETITIONER/S:
B.RAMESH PROPRIETOR, M/S. BROTHER COLOUR ZONE & HARDWARES,DOOR NO.35/421, 26, OPP.TELEPHONE EXCHANGE,MAIN ROAD, OLAVAKKODE, PALAKKAD-678 001.
BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON
RESPONDENT/S:
2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001.
W.P.(C) No.25765/2018 & Conn. Cases
-6-
3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001.
AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).34965/2018, WP(C).34363/2018, WP(C).34163/2018, WP(C).33361/2018, WP(C).33363/2018, WP(C).32964/2018, WP(C).32363/2018, WP(C).32362/2018, WP(C).32762/2018, WP(C).32761/2018, WP(C).32765/2018, WP(C).30964/2018, WP(C).31961/2018, WP(C).31563/2018, WP(C).31365/2018, WP(C).31164/2018, WP(C).25964/2018, WP(C).25961/2018, WP(C).25765/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.25765/2018 & Conn. Cases
-7-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
TUESDAY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940
WP(C).No. 25964 of 2018
PETITIONER/S:
M/S.NEW CYCLE & MOTOR TRADING CO. TC.38/1619/1, M.G ROAD, THIRUVANANTHAPURAM,REPRESENTED BY K.VIJAYALAKSHMI, MG.PARTNER.
BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.K.SUNDAR SRI.V.SATHEESH (S-3495)
RESPONDENT/S:
W.P.(C) No.25765/2018 & Conn. Cases
-8-
AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., SR. SC SRI. SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).34965/2018, WP(C).34363/2018, WP(C).34163/2018, WP(C).33361/2018, WP(C).33363/2018, WP(C).32964/2018, WP(C).32363/2018, WP(C).32362/2018, WP(C).32762/2018, WP(C).32761/2018, WP(C).32765/2018, WP(C).30964/2018, WP(C).31961/2018, WP(C).31563/2018, WP(C).31365/2018, WP(C).31164/2018, WP(C).25962/2018, WP(C).25961/2018, WP(C).25765/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.25765/2018 & Conn. Cases
-9-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
TUESDAY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940
WP(C).No. 30964 of 2018
PETITIONER/S:
M/S.PADIKUNNU CHARITABLE SOCIETY KRISHNA, MP XVI, PADIKKUNNU, 9D, E, F, G, H, I, PADIKKUNNU, KOLACHERI, REPRESENTED BY ITS SECRETARY, SHRI. K.V RAMAKRISHNAN.
BY ADVS. SRI.T.M.SREEDHARAN (SR.) SRI.R.BHASKARA KRISHNAN SRI.V.P.NARAYANAN
RESPONDENT/S:
1 THE STATE TAX OFFICER STATE GST DEPARTMENT, THALIPARAMBA - 673024.
2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695002.
W.P.(C) No.25765/2018 & Conn. Cases
-10-
3 THE STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695002.
AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).34965/2018, WP(C).34363/2018, WP(C).34163/2018, WP(C).33361/2018, WP(C).33363/2018, WP(C).32964/2018, WP(C).32363/2018, WP(C).32362/2018, WP(C).32762/2018, WP(C).32761/2018, WP(C).32765/2018, WP(C).31961/2018, WP(C).31563/2018, WP(C).31365/2018, WP(C).31164/2018, WP(C).25964/2018, WP(C).25962/2018, WP(C).25961/2018, WP(C).25765/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.25765/2018 & Conn. Cases
-11-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
TUESDAY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940
WP(C).No. 31164 of 2018
PETITIONER/S:
SREELAKSHMI ENERGY SYSTEMS PVT. LTD. 50/174 A-1, PONEVAZHI ROAD, EDAPPALLY P.O., KOCHI - 682 024 (REPRESENTED BY SRI. A.T. VENUGOPAL, MANAGING DIRECTOR)
BY ADV. SRI.K.N.SREEKUMARAN
RESPONDENT/S:
W.P.(C) No.25765/2018 & Conn. Cases
-12-
AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).34965/2018, WP(C).34363/2018, WP(C).34163/2018, WP(C).33361/2018, WP(C).33363/2018, WP(C).32964/2018, WP(C).32363/2018, WP(C).32362/2018, WP(C).32762/2018, WP(C).32761/2018, WP(C).32765/2018, WP(C).30964/2018, WP(C).31961/2018, WP(C).31563/2018, WP(C).31365/2018, WP(C).25964/2018, WP(C).25962/2018, WP(C).25961/2018, WP(C).25765/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.25765/2018 & Conn. Cases
-13-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
TUESDAY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940
WP(C).No. 31365 of 2018
PETITIONER/S:
RAMACHANDRAN AGED 59 YEARS S/O GANESHA TARAKAR, PROPRIETOR SREE KRISHNA INDUSTRIES, MANNAMCHIRA ROAD, PALAKKAD DISTRICT, PIN678 014
BY ADVS. SRI.JACOB SEBASTIAN SMT.ANU JACOB SRI.K.V.WINSTON
RESPONDENT/S:
W.P.(C) No.25765/2018 & Conn. Cases
-14-
AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., SR. SC SRI. SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).34965/2018, WP(C).34363/2018, WP(C).34163/2018, WP(C).33361/2018, WP(C).33363/2018, WP(C).32964/2018, WP(C).32363/2018, WP(C).32362/2018, WP(C).32762/2018, WP(C).32761/2018, WP(C).32765/2018, WP(C).30964/2018, WP(C).31961/2018, WP(C).31563/2018, WP(C).31164/2018, WP(C).25964/2018, WP(C).25962/2018, WP(C).25961/2018, WP(C).25765/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.25765/2018 & Conn. Cases
-15-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
TUESDAY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940
WP(C).No. 31563 of 2018
PETITIONER/S:
NEO TECH POLYMERS, POOVANTHURUTHU P.O., KOTTAYAM REPRESENTED BY ITS PARTNER SRI.M.A.RIYAS BABU.
BY ADVS. SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV SMT.O.A.NURIYA
RESPONDENT/S:
W.P.(C) No.25765/2018 & Conn. Cases
-16-
4 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110001
AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKAR V. NAIR., SR. SC SRI. SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).34965/2018, WP(C).34363/2018, WP(C).34163/2018, WP(C).33361/2018, WP(C).33363/2018, WP(C).32964/2018, WP(C).32363/2018, WP(C).32362/2018, WP(C).32762/2018, WP(C).32761/2018, WP(C).32765/2018, WP(C).30964/2018, WP(C).31961/2018, WP(C).31365/2018, WP(C).31164/2018, WP(C).25964/2018, WP(C).25962/2018, WP(C).25961/2018, WP(C).25765/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.25765/2018 & Conn. Cases
-17-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
TUESDAY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940
WP(C).No. 31961 of 2018
PETITIONER/S:
M/S. KAYPEE METALS AND ALLOYS (P) LTD MAIN ROAD, KOLLAM, REP BY ITS DIRECTOR K.P. UNNIKRISHNAN NAIR
BY ADV. SRI.BOBBY JOHN
RESPONDENT/S:
1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT
W.P.(C) No.25765/2018 & Conn. Cases
-18-
4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT(REVENUE), CENTRAL SECRETARIAT, NEW DELHI110001.
AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKAR V. NAIR.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).34965/2018, WP(C).34363/2018, WP(C).34163/2018, WP(C).33361/2018, WP(C).33363/2018, WP(C).32964/2018, WP(C).32363/2018, WP(C).32362/2018, WP(C).32762/2018, WP(C).32761/2018, WP(C).32765/2018, WP(C).30964/2018, WP(C).31563/2018, WP(C).31365/2018, WP(C).31164/2018, WP(C).25964/2018, WP(C).25962/2018, WP(C).25961/2018, WP(C).25765/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.25765/2018 & Conn. Cases
-19-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
TUESDAY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940
WP(C).No. 32362 of 2018
PETITIONER/S:
N. JAYAPRAKASH, AGED 68 YEARS PROPRIETOR, M/S. ENJAY ENTERPRISES, ASRAMOM, KOLLAM - 691 002.
BY ADV. SRI.SERGI JOSEPH THOMAS
RESPONDENT/S:
W.P.(C) No.25765/2018 & Conn. Cases
-20-
5 UNION OF INDIA, REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001.
AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKAR V. NAIR., SR. SC SRI. SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).34965/2018, WP(C).34363/2018, WP(C).34163/2018, WP(C).33361/2018, WP(C).33363/2018, WP(C).32964/2018, WP(C).32363/2018, WP(C).32762/2018, WP(C).32761/2018, WP(C).32765/2018, WP(C).30964/2018, WP(C).31961/2018, WP(C).31563/2018, WP(C).31365/2018, WP(C).31164/2018, WP(C).25964/2018, WP(C).25962/2018, WP(C).25961/2018, WP(C).25765/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.25765/2018 & Conn. Cases
-21-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
TUESDAY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940
WP(C).No. 32363 of 2018
PETITIONER/S:
M/S.ISD SENIOR SECONDARY SCHOOL MAIN ROAD, PAYYANNUR, REP BY ITS MANAGER MANI SUBRAMANIAN, S/O UMA MAHESWARA IYYER, ISD ENGLISH SCHOOL, PAYANNUR, KANNUR DIST.
BY ADV. SRI.C.K.SREEJITH
RESPONDENT/S:
W.P.(C) No.25765/2018 & Conn. Cases
-22-
5 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKAR V. NAIR.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).34965/2018, WP(C).34363/2018, WP(C).34163/2018, WP(C).33361/2018, WP(C).33363/2018, WP(C).32964/2018, WP(C).32362/2018, WP(C).32762/2018, WP(C).32761/2018, WP(C).32765/2018, WP(C).30964/2018, WP(C).31961/2018, WP(C).31563/2018, WP(C).31365/2018, WP(C).31164/2018, WP(C).25964/2018, WP(C).25962/2018, WP(C).25961/2018, WP(C).25765/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.25765/2018 & Conn. Cases
-23-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
TUESDAY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940
WP(C).No. 32761 of 2018
PETITIONER/S:
BIJU.M.P AGED 49 YEARS S/O PADMANABHAN, PROPRIETOR, M/S MSK WOOD INDUSTRIES, KOCHUVELI, THIRUVANANTHAPURAM
BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA MEERA V.MENON
RESPONDENT/S:
1 THE STATE TAX OFFICER(WC) STATE GST DEPARTMENT, 3RD CIRCLE, THIRUVANANTHAPURAM-695002
W.P.(C) No.25765/2018 & Conn. Cases
-24-
AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).34965/2018, WP(C).34363/2018, WP(C).34163/2018, WP(C).33361/2018, WP(C).33363/2018, WP(C).32964/2018, WP(C).32363/2018, WP(C).32362/2018, WP(C).32762/2018, WP(C).32765/2018, WP(C).30964/2018, WP(C).31961/2018, WP(C).31563/2018, WP(C).31365/2018, WP(C).31164/2018, WP(C).25964/2018, WP(C).25962/2018, WP(C).25961/2018, WP(C).25765/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.25765/2018 & Conn. Cases
-25-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
TUESDAY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940
WP(C).No. 32762 of 2018
PETITIONER/S:
M/S. MALABAR COCHIN ARCADE PRIVATE LIMITED M.G. ROAD, ERNAKULAM, REPRESENTED BY ITS DIRECTOR, MR. ABDUL JALEEL .R
BY ADVS. SRI.K.P.ABDUL AZEES SMT.SHOBA ANNAMMA EAPEN SMT.T.ARCHANA
RESPONDENT/S:
1 THE INTELLIGENCE OFFICER SQUAD NO. II, COMMERCIAL TAXES DEPARTMENT, MATTANCHERY AT KARUKUTTY 683576
W.P.(C) No.25765/2018 & Conn. Cases
-26-
BY ADV. SHRI.AKHIL SURESH AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., SR. SC SRI. SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).34965/2018, WP(C).34363/2018, WP(C).34163/2018, WP(C).33361/2018, WP(C).33363/2018, WP(C).32964/2018, WP(C).32363/2018, WP(C).32362/2018, WP(C).32761/2018, WP(C).32765/2018, WP(C).30964/2018, WP(C).31961/2018, WP(C).31563/2018, WP(C).31365/2018, WP(C).31164/2018, WP(C).25964/2018, WP(C).25962/2018, WP(C).25961/2018, WP(C).25765/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.25765/2018 & Conn. Cases
-27-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
TUESDAY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940
WP(C).No. 32765 of 2018
PETITIONER/S:
N.P. VENKITARAMAN AGED 55 YEARS
S/O. N.V.PADMANABHAN, PROPRIETOR, M/S. PANA INPEX, 25/280(8) 4B,PLAZA, SHORNUR ROAD, NURANI, PALAKKAD .
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENT/S:
1 THE STATE TAX OFFICER STATE GST DEPARTMENT, FIRST CIRCLE, PALAKKAD-678001
W.P.(C) No.25765/2018 & Conn. Cases
-28-
AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).34965/2018, WP(C).34363/2018, WP(C).34163/2018, WP(C).33361/2018, WP(C).33363/2018, WP(C).32964/2018, WP(C).32363/2018, WP(C).32362/2018, WP(C).32762/2018, WP(C).32761/2018, WP(C).30964/2018, WP(C).31961/2018, WP(C).31563/2018, WP(C).31365/2018, WP(C).31164/2018, WP(C).25964/2018, WP(C).25962/2018, WP(C).25961/2018, WP(C).25765/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.25765/2018 & Conn. Cases
-29-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
TUESDAY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940
WP(C).No. 32964 of 2018
PETITIONER/S:
A.K. THANKAPPAN AGED 77 YEARS
PROPRIETOR M/S ERANAD BASIC MANURE AND MARBLE AGENCIES, MAIN ROAD, CHANDAMUKKU, NILAMBUR, MALAPPURAM.
BY ADV. SMT.M.A.JINSA MOL
RESPONDENT/S:
W.P.(C) No.25765/2018 & Conn. Cases
-30-
AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKAR V. NAIR., SR. SC SRI. SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).34965/2018, WP(C).34363/2018, WP(C).34163/2018, WP(C).33361/2018, WP(C).33363/2018, WP(C).32363/2018, WP(C).32362/2018, WP(C).32762/2018, WP(C).32761/2018, WP(C).32765/2018, WP(C).30964/2018, WP(C).31961/2018, WP(C).31563/2018, WP(C).31365/2018, WP(C).31164/2018, WP(C).25964/2018, WP(C).25962/2018, WP(C).25961/2018, WP(C).25765/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.25765/2018 & Conn. Cases
-31-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
TUESDAY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940
WP(C).No. 33361 of 2018
PETITIONER/S:
PUNAMCHAND D.KULANGARA AGED 51 YEARS PROPRIETOR, BNP INTERIORS, XXI/445, SOUTH KALAMASSERY, OPPOSITE NEST, NEAR COCHIN UNIVERSITY, ERNAKULAM -682 022
BY ADVS. SRI.R.T.PRADEEP SMT.M.BINDUDAS SRI.K.C.HARISH
RESPONDENT/S:
W.P.(C) No.25765/2018 & Conn. Cases
-32-
3 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001.
AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., SR. SC SRI. SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).34965/2018, WP(C).34363/2018, WP(C).34163/2018, WP(C).33363/2018, WP(C).32964/2018, WP(C).32363/2018, WP(C).32362/2018, WP(C).32762/2018, WP(C).32761/2018, WP(C).32765/2018, WP(C).30964/2018, WP(C).31961/2018, WP(C).31563/2018, WP(C).31365/2018, WP(C).31164/2018, WP(C).25964/2018, WP(C).25962/2018, WP(C).25961/2018, WP(C).25765/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.25765/2018 & Conn. Cases
-33-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
TUESDAY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940
WP(C).No. 33363 of 2018
PETITIONER/S:
TAMAR INDIA SPICES PVT. LTD., VARAPETTY P.O, KOTHAMANGALAM, REPRESENTED BY ITS MANAGING DIRECTOR M.K. ASHARAF.
BY ADVS. SRI.K.M.FIROZ SRI.E.C.AHAMED FAZIL SMT.M.SHAJNA SRI.P.C.MUHAMMED NOUSHIQ
RESPONDENT/S:
W.P.(C) No.25765/2018 & Conn. Cases
-34-
7 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI 110 001
AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKAR V. NAIR.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).34965/2018, WP(C).34363/2018, WP(C).34163/2018, WP(C).33361/2018, WP(C).32964/2018, WP(C).32363/2018, WP(C).32362/2018, WP(C).32762/2018, WP(C).32761/2018, WP(C).32765/2018, WP(C).30964/2018, WP(C).31961/2018, WP(C).31563/2018, WP(C).31365/2018, WP(C).31164/2018, WP(C).25964/2018, WP(C).25962/2018, WP(C).25961/2018, WP(C).25765/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.25765/2018 & Conn. Cases
-35-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
TUESDAY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940
WP(C).No. 34163 of 2018
PETITIONER/S:
M/S.ZODIAC ADVERTISERS, P.B. NO. 2064, KADAVANTHRA, KOCHI, REPRESENTED BY ITS MANAGING PARTNER JOHNSON V. GEORGE.
BY ADVS. SRI.SANTHOSH P.ABRAHAM SMT.S.K.DEVI
RESPONDENT/S:
W.P.(C) No.25765/2018 & Conn. Cases
-36-
4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001.
AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC SRI. JAISHANKAR V. NAIR.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).34965/2018, WP(C).34363/2018, WP(C).33361/2018, WP(C).33363/2018, WP(C).32964/2018, WP(C).32363/2018, WP(C).32362/2018, WP(C).32762/2018, WP(C).32761/2018, WP(C).32765/2018, WP(C).30964/2018, WP(C).31961/2018, WP(C).31563/2018, WP(C).31365/2018, WP(C).31164/2018, WP(C).25964/2018, WP(C).25962/2018, WP(C).25961/2018, WP(C).25765/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.25765/2018 & Conn. Cases
-37-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
TUESDAY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940
WP(C).No. 34363 of 2018
PETITIONER/S:
SAJIKUMAR AGED 43 YEARS
S/O.RAMACHANDRAN PILLAI, KALATHIL GLASS HOUSE, OACHIRA P.O., KOLLAM-690 526.
BY ADVS. SRI.P.B.SAHASRANAMAN SRI.T.S.HARIKUMAR
RESPONDENT/S:
1 THE STATE TAX OFFICER KARUNAGAPPALLY, KOLLAM-690 518.
W.P.(C) No.25765/2018 & Conn. Cases
-38-
4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001.
AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., SR. SC SRI. SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).34965/2018, WP(C).34163/2018, WP(C).33361/2018, WP(C).33363/2018, WP(C).32964/2018, WP(C).32363/2018, WP(C).32362/2018, WP(C).32762/2018, WP(C).32761/2018, WP(C).32765/2018, WP(C).30964/2018, WP(C).31961/2018, WP(C).31563/2018, WP(C).31365/2018, WP(C).31164/2018, WP(C).25964/2018, WP(C).25962/2018, WP(C).25961/2018, WP(C).25765/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.25765/2018 & Conn. Cases
-39-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940
WP(C).No. 34965 of 2018
PETITIONER/S:
PLATINUM SUPERSTRUCTURE PVT. LTD. D-36/2176, PLATINUM HOUSE, KALOOR KADAVANTHRA ROAD, KOCHI, PIN 682 020, REPRESENTED BY ITS MANAGING DIRECTOR, SRI.B.RAJAGOPAL.
BY ADV. SRI.R.MURALIDHARAN (AROOR)
RESPONDENT/S:
1 THE ASSISTANT COMMISSIONER (WORKS CONTRACT) O/O THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, 9TH FLOOR, REVENUE TOWER, ERNAKULAM, COCHIN-11.
2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM 695002
W.P.(C) No.25765/2018 & Conn. Cases
-40-
3 STATEW OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695002
AAG SRI. K.K. RAVINDRANATH.. SPL. GP. SRI.. C.E. UNNIKRUSHNAN., GP. DR. THUSHARA JAMES., SR. SC SRI. SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).34363/2018, WP(C).34163/2018, WP(C).33361/2018, WP(C).33363/2018, WP(C).32964/2018, WP(C).32363/2018, WP(C).32362/2018, WP(C).32762/2018, WP(C).32761/2018, WP(C).32765/2018, WP(C).30964/2018, WP(C).31961/2018, WP(C).31563/2018, WP(C).31365/2018, WP(C).31164/2018, WP(C).25964/2018, WP(C).25962/2018, WP(C).25961/2018, WP(C).25765/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.25765/2018 & Conn. Cases
-41-
J U D G M E N T
[ WP(C) 25765/2018 ,WP(C).25961/2018 ,WP(C).25962/2018 ,WP(C).25964/2018 ,WP(C).30964/2018 ,WP(C).31164/2018 ,WP(C).31365/2018 ,WP(C).31563/2018 ,WP(C).31961/2018 ,WP(C).32362/2018 ,WP(C).32363/2018 ,WP(C).32761/2018 ,WP(C).32762/2018 ,WP(C).32765/2018 ,WP(C).32964/2018 ,WP(C).33361/2018 ,WP(C).33363/2018 ,WP(C).34163/2018 ,WP(C).34363/2018 ,WP(C).34965/2018 ]
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
JJJ
W.P.(C) No.25765/2018 & Conn. Cases
-42-
APPENDIX OF WP(C) 25765/2018
PETITIONER'S/S EXHIBITS:
P1 TRUE COPY OF ANNAUL RETURN DATED 29.01.14 E-FILED FOR THE YEAR 12-13 THROUGH KVATIS BEFORE THE 1ST RESPONDENT BY THE PETITIONER
P6 TRUE COPY OF ASSESSMENT ORDER AND DEMAND NOTICE DATED 31.01.18 FOR THE YEAR 2013-14 PASSED U/S 25(1)OF THE KVAT ACT BY THE 1ST RESPONDENT TO PETITIONER
P7
TRUE COPY OF ASSESSMENT ORDER AND DEMAND NOTICE DATED 31.01.18 FOR THE YEAR 2014-15 PASSED U/S 25(1)OF THE KVAT ACT BY THE 1ST RESPONDENT TO PETITIONER
W.P.(C) No.25765/2018 & Conn. Cases
-43-
| P8 | TRUE COPY OF ASSESSMENT ORDER AND DEMAND NOTICE DATED 31.01.18 FOR THE YEAR 2015-16 PASSED U/S 25(1)OF THE KVAT ACT BY THE 1ST RESPONDENT TO PETITIONER |
|---|---|
| P9 | TRUE COPY OF THE CONSTITUTION(ONE HUNDRED & FIRST AMENDMENT)ACT,2016 DTD 08.09.16 PUBLISHED IN THE EXTRAORDINARY GAZETTE OF INDIA. |
| P10 | TRUE COPY OF INTERIM ORDER GRANTED BY THIS HON'BLE COURT IN WP(C)NO.11335/2018 DATED 04.04.18. |
| P11 | TRUE COPY OF RR NOTICE DATED 16.07.18 ISSUED U/S 7 OF THE RR ACT DEMANDING TAX,INTEREST AND COLLECTION CHARGES FOR THE YEAR 2012-13 BY THE 4TH RESPONDENT. |
| P12 | TRUE COPY OF RR NOTICE DATED 16.07.18 ISSUED U/S 7 OF THE RR ACT DEMANDING TAX,INTEREST AND COLLECTION CHARGES FOR THE YEAR 2012-13 BY THE 4TH RESPONDENT |
| P13 | TRUE COPY OF RR NOTICE DATED 16.07.18 ISSUED U/S 7 OF THE RR ACT DEMANDING TAX,INTEREST AND COLLECTION CHARGES FOR THE YEAR 2014-15 BY THE 4TH RESPONDENT |
| P14 | TRUE COPY OF RR NOTICE DATED 16.07.18 ISSUED U/S 7 OF THE RR ACT DEMANDING TAX,INTEREST AND COLLECTION CHARGES FOR THE YEAR 2015-16 BY THE 4TH RESPONDENT |
W.P.(C) No.25765/2018 & Conn. Cases
-44-
APPENDIX OF WP(C) 25961/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 PHOTOCOPY OF ORDER IN WPC NO. 11335 OF 2018 DT. 04.04.2018 EXHIBIT P2 PHOTOCOPY OF NOTICE U/S 25910 FOR 2014-15 DT 25.06.2018.
W.P.(C) No.25765/2018 & Conn. Cases
-45-
APPENDIX OF WP(C) 25962/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1:
COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13.
W.P.(C) No.25765/2018 & Conn. Cases
-46-
APPENDIX OF WP(C) 25964/2018
PETITIONER'S/S EXHIBITS:
TRUE COPY OF THE ASSESSMENT ORDER NO.3201035052/13-14 DATED 31.05.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.3201035052/13-14 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 WP(C) NO.11335/2018 DATED 04.04.2018.
W.P.(C) No.25765/2018 & Conn. Cases
-47-
APPENDIX OF WP(C) 30964/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE NOTICE NO.32120428173/2015-16 DATED 30/07/2018 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P2
TRUE COPY OF THE INTERIM ORDER DATED 04/04/2018 IN WPC NO.11335/2018 OF THIS HON'BLE COURT IN THE CASE OF M/S. SHEEN GOLDEN JEWELS (INDIA)PVT. LTD.
W.P.(C) No.25765/2018 & Conn. Cases
-48-
APPENDIX OF WP(C) 31164/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO. 3207206479/2012-13 DATED 14-09-2018 ISSUED BY THE 1ST RESPONDENT.
W.P.(C) No.25765/2018 & Conn. Cases
-49-
APPENDIX OF WP(C) 31365/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
A TRUE COPY OF THE ORDER DATED 30/7/2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT.
W.P.(C) No.25765/2018 & Conn. Cases
-50-
APPENDIX OF WP(C) 31563/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED FOR 2012 - 13 DATED 31-01-2018. EXHIBIT P2 A TRUE COPY OF THE REPLY FILED AGAINST EXT. P.1 DATED 22.03.2018. EXHIBIT P3 A TRUE COPY OF THE ASSESSMENT ORDER PASSED FOR 2012 - 13 DATED 14.05.2018.
W.P.(C) No.25765/2018 & Conn. Cases
-51-
APPENDIX OF WP(C) 31961/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE SAID PRE-ASSESSMENT NOTICE U/S/25(1) OF THE K.V.A.T ACT, FOR THE YEAR 2015-16, DATED 20/08/2018 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER.
EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 04/04/2018, PASSED BY THIS HON'BLE COURT IN WP(C).NO.11335/2018.
EXHIBIT P2 A TRUE COPY OF THE INTERIM ORDER DATED 30/08/2018, PASSED BY THIS HON'BLE COURT IN W.P(C)NO.28579/2018.
W.P.(C) No.25765/2018 & Conn. Cases
-52-
APPENDIX OF WP(C) 32362/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 2.8.2018 ISSUED U/S 25(1) OF THE KVAT ACT EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018 IN WPC.11335/2018 OF THIS HON'BLE COURT
W.P.(C) No.25765/2018 & Conn. Cases
-53-
APPENDIX OF WP(C) 32363/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF THE ORDER NO.A 802/2018 DTD.5/7/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 THE TRUE COPY OF THE DEMAND NOTICE RETURN PERIOD 2014-15 DT.5/7/18. EXHIBIT P3 THE TRUE COPY OF THE ORDER NO.IBK(A) 46/2017-18 DT.21/3/2018.
EXHIBIT P4 THE TRUE COPY OF THE DEMAND NOTICE RETURN PERIOD 2014-15 DT.21/3/18.
EXHIBIT P5 THE TRUE COPY OF THE ORDER NO.A 801/2018 DT.5/7/2018. EXHIBIT P6 THE TRUE COPY OF THE DEMAND NOTICE RETURN PERIOD 2013-14 DT.5/7/18. EXHIBIT P7 THE TRUE COPY OF THE ORDER NO.IBK(A) 45/2017-18 DT.21/3/2018. EXHIBIT P8 THE TRUE COPY OF THE DEMAND NOTICE RETURN PERIOD 2013-14 DT.21/3/18. EXHIBIT P9 THE TRUE COPY OF THE ORDER NO.A-803/2018 DT.5.7.2018. EXHIBIT P10 THE TRUE COPY OF THE DEMAND NOTICE RETURN PERIOD 2015-16 DT.5.7.2018. EXHIBIT P11 THE TRUE COPY OF THE ORDER NO.IBK(A) 47/2017/18 DT.21/3/2018. EXHIBIT P12 THE TRUE COPY OF THE DEMAND NOTICE RETURN PERIOD 2015-16 DT.21/3/18.
W.P.(C) No.25765/2018 & Conn. Cases
-54-
APPENDIX OF WP(C) 32761/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16
W.P.(C) No.25765/2018 & Conn. Cases
-55-
APPENDIX OF WP(C) 32762/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF PENALTY ORDER NO ISM/11/59/2016-17(2015-16) DATED 31.8.2018
EXHIBIT P2 THE TRUE COPY ISSUE VOUCHER FOR MANUFACTURING NO 387/17-11-15 WITH DELIVERY NOTE NO 320703/DN/148116/2015 DATED 17.11.2015 (DESPATCH OF GOODS) EXHIBIT P3 THE TRUE COPY OF ISSUE VOUCHER OF FINISHED GOODS NO 6693/2011-15 WITH DELIVERY NO 321108/DN/40478/2015 DATED 20.11.2015(RETURN OF GOODS)
EXHIBIT P4 THE TRUE COPY STAY ORDER IN WPC NO 11335/2018 OF THIS HON'BLE COURT.
W.P.(C) No.25765/2018 & Conn. Cases
-56-
APPENDIX OF WP(C) 32765/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17
W.P.(C) No.25765/2018 & Conn. Cases
-57-
APPENDIX OF WP(C) 32964/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF ASSESSMENT ORDER DATED 16.04.2018 ISSUED BY THE 5TH RESPONDENT FOR THE YEAR 201314. EXHIBIT P2 A TRUE COPY OF ASSESSMENT ORDER DATED 19.03.2018 ISSUED BY THE 5TH RESPONDENT FOR THE YEAR 201516. EXHIBIT P3 A TRUE COPY OF DEMAND NOTICE DATED O4.09.2018 ISSUED BY THE 6TH RESPONDENT FOR THE YEAR 201516.
W.P.(C) No.25765/2018 & Conn. Cases
-58-
APPENDIX OF WP(C) 33361/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
THE TRUE COPY OF THE PRE ASSESSMENT NOTICE FOR THE YEAR 2015-2016 DATED 17/11/2017 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER
EXHIBIT P2
THE TRUE COPY OF THE INTERIM STAY ORDER IN WP(C) NO.13930 OF 2018 DATED 13TH APRIL 2018
W.P.(C) No.25765/2018 & Conn. Cases
-59-
APPENDIX OF WP(C) 33363/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF PENALTY ORDER DATED 14-05-2018 ALONG WITH DEMAND NOTICE DATED 14-05-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.
W.P.(C) No.25765/2018 & Conn. Cases
-60-
APPENDIX OF WP(C) 34163/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE NO.32072059495/2013-14 DATED 14.9.2018. EXHIBIT P2 TRUE COPY OF THE NOTICE NO.32072059495/2014-15 DATED 14.9.2018. EXHIBIT P3 TRUE COPY OF THE NOTICE NO.32072059495/2015-16 DATED 14.9.2018.
W.P.(C) No.25765/2018 & Conn. Cases
-61-
APPENDIX OF WP(C) 34363/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 THE TRUE PHOTOSTAT COPY OF THE ASSESSMENT ORDER OF THE PETITIONER VIDES ORDER NO.32020970859/2014-15, DATED 31/03/2018. EXHIBIT P2 THE TRUE PHOTOSTAT COPY OF THE ASSESSMENT ORDER OF THE PETITIONER VIDES ORDER NO.332020970859/2015-16 DATED 31/03/2018.
EXHIBIT P3 THE TRUE PHOTOSTAT COPY OF THE ORDER DATED 04/04/2018 IN W.P.(C) NO.11335 OF 2018.
W.P.(C) No.25765/2018 & Conn. Cases
-62-
APPENDIX OF WP(C) 34965/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE NOTICE ISSUED UNDER SEC. 25 (1) OF THE KVAT ACT, BY THE 1ST RESPONDENT DATED 08.08.2018 FOR THE YEAR 2011-2012
2 issues framed by the court
Was Section 174 of the KSGST Act beyond the State's legislative power?
Were the 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¶396
2 provisions across 2 enactments
T.P. SAJU
STATE TAX OFFICER, MATTANCHERY (THE COMMERCIAL TAX OFFICER,VAT)SECOND CIRCLE,MATTANCHERY
THE SECRETARY TAX DEPARTMENT,GOVERNMENT OF KERALA
THE CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA
THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES,MATTANCHERRY
DAMA SESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
