Challenges to the State's legislative power under Section 174 of the KSGST Act and to demands as time-barred 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. 36969 of 2018
PETITIONER:
G.UDAYAKUMAR AGED 51 YEARS PROPRIETOR, M/S NAVAJYOTH BAKERS, KP2/448, TC12/C3400, KURISADI JN, NALANCHIRA,THIRUVANANTHAPURAM.
BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY
RESPONDENTS:
1 STATE TAX OFFICER 1 ST CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
-2-
WP(C).No. 36969 of 2018 & CONN. CASES
SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).24567/2018, WP(C).25368/2018, WP(C).26568/2018, WP(C).27966/2018, WP(C).28168/2018, WP(C).28569/2018, WP(C).30569/2018, WP(C).31568/2018, WP(C).33370/2018, WP(C).33966/2018, WP(C).34170/2018, WP(C).34766/2018, WP(C).35168/2018, WP(C).35369/2018, WP(C).36035/2018, WP(C).36166/2018, WP(C).36568/2018, WP(C).36570/2018, WP(C).37569/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-3-
WP(C).No. 36969 of 2018 & CONN. CASES
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. 24567 of 2018
PETITIONER:
M/S. VEENUS HARDWARES PATTURAIKKAL, THRISSURREPRESENTED BY ITS MANAGING PARTNER ,SRI.BALU.K
BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI
RESPONDENTS:
3 THE SECRETARY TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001.
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 SRI.R.HARISHANKAR SC CENTRAL BOARD OF EXCISE AMP CUSTOMS
-4-
WP(C).No. 36969 of 2018 & CONN. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).36035/2018, WP(C).25368/2018, WP(C).26568/2018, WP(C).28168/2018, WP(C).27966/2018, WP(C).30569/2018, WP(C).28569/2018, WP(C).33370/2018, WP(C).31568/2018, WP(C).34170/2018, WP(C).33966/2018, WP(C).35369/2018, WP(C).34766/2018, WP(C).36166/2018, WP(C).35168/2018, WP(C).36570/2018, WP(C).36568/2018, WP(C).37569/2018, WP(C).36969/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-5-
WP(C).No. 36969 of 2018 & CONN. CASES
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. 25368 of 2018
PETITIONER:
TOMY JOSEPH AGED 42 YEARS PROPRIETOR, PEZHOLIPARAMBIL, M/S.JOSEPHSONS, ANGADIKADAVU,ANGAMALY, ERNAKULAM DISTRICT.
BY ADVS.
SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM
RESPONDENTS:
2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
-6-
WP(C).No. 36969 of 2018 & CONN. CASES
ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).36035/2018, WP(C).24567/2018, WP(C).26568/2018, WP(C).28168/2018, WP(C).27966/2018, WP(C).30569/2018, WP(C).28569/2018, WP(C).33370/2018, WP(C).31568/2018, WP(C).34170/2018, WP(C).33966/2018, WP(C).35369/2018, WP(C).34766/2018, WP(C).36166/2018, WP(C).35168/2018, WP(C).36570/2018, WP(C).36568/2018, WP(C).37569/2018, WP(C).36969/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-7-
WP(C).No. 36969 of 2018 & CONN. CASES
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. 26568 of 2018
PETITIONER:
ANOOP K. R PROPRIETOR, AKR AGENCIES, DOOR NO.XIII/328, ETTUMANA, KARUVANNUR PO, THRISSUR-680 711, THRISSUR DISTRICT.
BY ADV. SRI.TOMSON T.EMMANUEL
RESPONDENTS:
1 STATE TAX OFFICER, THRISSUR FORMERLY COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, PUTHOLE, THRISSUR-680 004.
2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA PO, THIRUVANANTHAPURAM-695 022.
-8-
WP(C).No. 36969 of 2018 & CONN. CASES
NEW DELHI-110 001, REPRESENTED BY SECRETARY TO THE GOVERNMENT OF INDIA.
6 ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT,PUTHOLE, THRISSUR-680 004.
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 22.01.2019, ALONG WITH WP(C).36035/2018, WP(C).25368/2018, WP(C).24567/2018, WP(C).28168/2018, WP(C).27966/2018, WP(C).30569/2018, WP(C).28569/2018, WP(C).33370/2018, WP(C).31568/2018, WP(C).34170/2018, WP(C).33966/2018, WP(C).35369/2018, WP(C).34766/2018, WP(C).36166/2018, WP(C).35168/2018, WP(C).36570/2018, WP(C).36568/2018, WP(C).37569/2018, WP(C).36969/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-9-
WP(C).No. 36969 of 2018 & CONN. CASES
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. 27966 of 2018
PETITIONER:
MR LIGHT TECHNOLOGY PRIVATE LTD V/502, MAHIMAS BUILDING, NEAR RAILWAY OVER BRIDGE, MAIN ROAD, PATTAMBI, PALAKKAD, REPRESENTED BY ITS DIRECTOR, SRI.MOHAMMED KUTTY K.P.
BY ADV. MURALEEDHARAN NAIR
RESPONDENTS:
1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, PATTAMBI-679 303
3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM -695 001
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 22.01.2019, ALONG WITH WP(C).36035/2018, WP(C).25368/2018,
-10-
WP(C).No. 36969 of 2018 & CONN. CASES
WP(C).24567/2018, WP(C).26568/2018, WP(C).28168/2018, WP(C).30569/2018, WP(C).28569/2018, WP(C).33370/2018, WP(C).31568/2018, WP(C).34170/2018, WP(C).33966/2018, WP(C).35369/2018, WP(C).34766/2018, WP(C).36166/2018, WP(C).35168/2018, WP(C).36570/2018, WP(C).36568/2018, WP(C).37569/2018, WP(C).36969/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-11-
WP(C).No. 36969 of 2018 & CONN. CASES
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. 28168 of 2018
PETITIONER:
ABEYS MOBILE PRIORITY WORLD BISHOP JEROME NAGAR, KOLLAM, PIN 691 001, REPRESENTED BY ITS PROPRIETOR, SANU HUSSAIN
BY ADV. SRI.S.ANIL KUMAR
RESPONDENTS:
1 STATE TAX OFFICER, 3RD CIRCLE, SGST DEPARTMENT, ASRMOM, KOLLAM, DIST., PIN 691 002
3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI- 110 001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR.
-12-
WP(C).No. 36969 of 2018 & CONN. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).36035/2018, WP(C).25368/2018, WP(C).24567/2018, WP(C).26568/2018, WP(C).27966/2018, WP(C).30569/2018, WP(C).28569/2018, WP(C).33370/2018, WP(C).31568/2018, WP(C).34170/2018, WP(C).33966/2018, WP(C).35369/2018, WP(C).34766/2018, WP(C).36166/2018, WP(C).35168/2018, WP(C).36570/2018, WP(C).36568/2018, WP(C).37569/2018, WP(C).36969/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-13-
WP(C).No. 36969 of 2018 & CONN. CASES
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. 28569 of 2018
PETITIONER:
SRI. MUHAMMEDKUNJU P.M AGED 60 YEARS M/S ROYAL GRANITES, MADIYOOR, KOTHAMANGALAM - 686 693.
BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI P.UNNIKRISHNAN (THRISSUR U
RESPONDENTS:
2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
-14-
WP(C).No. 36969 of 2018 & CONN. CASES
SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).36035/2018, WP(C).25368/2018, WP(C).24567/2018, WP(C).26568/2018, WP(C).28168/2018, WP(C).27966/2018, WP(C).30569/2018, WP(C).33370/2018, WP(C).31568/2018, WP(C).34170/2018, WP(C).33966/2018, WP(C).35369/2018, WP(C).34766/2018, WP(C).36166/2018, WP(C).35168/2018, WP(C).36570/2018, WP(C).36568/2018, WP(C).37569/2018, WP(C).36969/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-15-
WP(C).No. 36969 of 2018 & CONN. CASES
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. 30569 of 2018
PETITIONER:
JAYANARAYANAN C.
AGED 48 YEARS
PWD CONTRACTOR, 8/60, PADINJARE HOUSE, KOODALLUR, PALLAVUR, PALAKKAD.
BY ADVS.
SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY
RESPONDENTS:
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
-16-
WP(C).No. 36969 of 2018 & CONN. CASES
BY ADV. SRI.B.RAJESH (KOTTAYAM)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).36035/2018, WP(C).25368/2018, WP(C).24567/2018, WP(C).26568/2018, WP(C).28168/2018, WP(C).27966/2018, WP(C).28569/2018, WP(C).33370/2018, WP(C).31568/2018, WP(C).34170/2018, WP(C).33966/2018, WP(C).35369/2018, WP(C).34766/2018, WP(C).36166/2018, WP(C).35168/2018, WP(C).36570/2018, WP(C).36568/2018, WP(C).37569/2018, WP(C).36969/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-17-
WP(C).No. 36969 of 2018 & CONN. CASES
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. 31568 of 2018
PETITIONER:
V STEELS
PAZHAVANGADI, RANNY - 689673, PATHANAMTHITTA DIST. (REPRESENTED BY M.C. PUNNOOSE, MANAGING PARTNER)
BY ADVS.
K.N SREEKUMARAN SRI.N.SANTHOSHKUMAR
RESPONDENTS:
1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMTENT, RANNI – 689 572, PATHANAMTHITTA DIST.
3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).36035/2018, WP(C).25368/2018, WP(C).24567/2018, WP(C).26568/2018, WP(C).28168/2018, WP(C).27966/2018, WP(C).30569/2018, WP(C).28569/2018, WP(C).33370/2018, WP(C).34170/2018, WP(C).33966/2018,
-18-
WP(C).No. 36969 of 2018 & CONN. CASES
WP(C).35369/2018, WP(C).34766/2018, WP(C).36166/2018, WP(C).35168/2018, WP(C).36570/2018, WP(C).36568/2018, WP(C).37569/2018, WP(C).36969/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-19-
WP(C).No. 36969 of 2018 & CONN. CASES
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. 33370 of 2018
PETITIONER:
K.A SUNDARAN AGED 71 YEARS S/O LATE APPU, PROPRIETOR, M/S. PALAKKAD MEDI SALES. KANDATH COMPLEX, COURT ROAD, PALAKKAD.
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER STATE GST DEPARTMENT, FIRST CIRCLE, PALAKKAD - 678 001.
2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001.
3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 011.
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 22.01.2019, ALONG WITH WP(C).36035/2018, WP(C).25368/2018,
-20-
WP(C).No. 36969 of 2018 & CONN. CASES
WP(C).24567/2018, WP(C).26568/2018, WP(C).28168/2018, WP(C).27966/2018, WP(C).30569/2018, WP(C).28569/2018, WP(C).31568/2018, WP(C).34170/2018, WP(C).33966/2018, WP(C).35369/2018, WP(C).34766/2018, WP(C).36166/2018, WP(C).35168/2018, WP(C).36570/2018, WP(C).36568/2018, WP(C).37569/2018, WP(C).36969/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-21-
WP(C).No. 36969 of 2018 & CONN. CASES
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. 33966 of 2018
PETITIONER:
JAILABUDEEN.M AGED 55 YEARS PROPRIETOR M/S SIGN X PLUS SUBAIDA COMPLEX 12/956-2 G.B.ROAD HEAD POST OFFICE PALAKKAD
BY ADV. SRI.C.K.SREEJITH
RESPONDENTS:
1 THE COMMERCIAL TAX OFFICER, SECOND CIRCLE DEPARTMENT OF COMMERCIAL TAXES COMMERCIAL TAX COMPLEX, CIVIL STATION, PALAKKAD-678 001
-22-
WP(C).No. 36969 of 2018 & CONN. CASES
5 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI 110 001
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).36035/2018, WP(C).25368/2018, WP(C).24567/2018, WP(C).26568/2018, WP(C).28168/2018, WP(C).27966/2018, WP(C).30569/2018, WP(C).28569/2018, WP(C).33370/2018, WP(C).31568/2018, WP(C).34170/2018, WP(C).35369/2018, WP(C).34766/2018, WP(C).36166/2018, WP(C).35168/2018, WP(C).36570/2018, WP(C).36568/2018, WP(C).37569/2018, WP(C).36969/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-23-
WP(C).No. 36969 of 2018 & CONN. CASES
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. 34170 of 2018
PETITIONER:
CREATORS CONSTRUCTIONS,
27/522, 3RD FLOOR, KURIKAL BUILDING, EDAPPALLY POST, COCHIN-682 024, REPRESENTED BY ITS MANAGING PARTNER MR.K.J.THOMAS.
BY ADV. SMT.K.LATHA
RESPONDENTS:
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 22.01.2019, ALONG WITH WP(C).36035/2018, WP(C).25368/2018, WP(C).24567/2018, WP(C).26568/2018, WP(C).28168/2018, WP(C).27966/2018, WP(C).30569/2018, WP(C).28569/2018, WP(C).33370/2018, WP(C).31568/2018, WP(C).33966/2018, WP(C).35369/2018, WP(C).34766/2018, WP(C).36166/2018,
-24-
WP(C).No. 36969 of 2018 & CONN. CASES
WP(C).35168/2018, WP(C).36570/2018, WP(C).36568/2018, WP(C).37569/2018, WP(C).36969/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-25-
WP(C).No. 36969 of 2018 & CONN. CASES
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. 34766 of 2018
PETITIONER:
ABDUL MAJEED
AGED 51 YEARS PROPRIETOR, M/S MASCO, OLD MARKET, ALUVA 683101.
BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI
RESPONDENTS:
TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002.
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.,
SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).36035/2018, WP(C).25368/2018, WP(C).24567/2018, WP(C).26568/2018, WP(C).28168/2018,
-26-
WP(C).No. 36969 of 2018 & CONN. CASES
WP(C).27966/2018, WP(C).30569/2018, WP(C).28569/2018, WP(C).33370/2018, WP(C).31568/2018, WP(C).34170/2018, WP(C).33966/2018, WP(C).35369/2018, WP(C).36166/2018, WP(C).35168/2018, WP(C).36570/2018, WP(C).36568/2018, WP(C).37569/2018, WP(C).36969/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-27-
WP(C).No. 36969 of 2018 & CONN. CASES
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. 35168 of 2018
PETITIONER:
NAJEEB MANNEL
AGED 52 YEARS
DARUSALAM, MANNEL COTTAGE, PULIYOOR VANCHI, EDAKULANGARA, KARUNAGAPPALLY, KOLLAM DISTRICT.
BY ADVS.
SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL
RESPONDENTS:
1 STATE TAX OFFICER - II WORKS CONTRACT, STATE GOODS AND SERVICES TAX ACT, ASRAMOM, KOLLAM - PIN - 691 002
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.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
-28-
WP(C).No. 36969 of 2018 & CONN. CASES
22.01.2019, ALONG WITH WP(C).36035/2018, WP(C).25368/2018, WP(C).24567/2018, WP(C).26568/2018, WP(C).28168/2018, WP(C).27966/2018, WP(C).30569/2018, WP(C).28569/2018, WP(C).33370/2018, WP(C).31568/2018, WP(C).34170/2018, WP(C).33966/2018, WP(C).35369/2018, WP(C).34766/2018, WP(C).36166/2018, WP(C).36570/2018, WP(C).36568/2018, WP(C).37569/2018, WP(C).36969/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-29-
WP(C).No. 36969 of 2018 & CONN. CASES
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. 35369 of 2018
PETITIONER/S:
M/S.SPEON ENGINEERING NO.XVII/480, NELLIKURISSI ROAD, LAKKIDI P. O, PALAKKAD DISTRICT- 679301. REPRESENTED BY PROPRIETOR, ABDUL KADAR, AGED39 YEARS, S/O ISMAIL, RESIDING AT KOTTATHADE HOUSE, KUMBALAKODE P. OO- 680587
BY ADV. SRI.C.K.SREEJITH
RESPONDENTS:
1 THE COMMERCIAL TAX OFFICER OTTAPPALAM, GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT OF KERALA, ERNAKULAM - 682031
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WP(C).No. 36969 of 2018 & CONN. CASES
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 22.01.2019, ALONG WITH WP(C).36035/2018, WP(C).25368/2018, WP(C).24567/2018, WP(C).26568/2018, WP(C).28168/2018, WP(C).27966/2018, WP(C).30569/2018, WP(C).28569/2018, WP(C).33370/2018, WP(C).31568/2018, WP(C).34170/2018, WP(C).33966/2018, WP(C).34766/2018, WP(C).36166/2018, WP(C).35168/2018, WP(C).36570/2018, WP(C).36568/2018, WP(C).37569/2018, WP(C).36969/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 36969 of 2018 & CONN. CASES
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. 36035 of 2018
PETITIONER:
K.N. SUBRAMANIAN
AGED 69 YEARS S/O NARAYANAN, KOOVAPARAMBIL HOUSE, ADICHILY,
MELOOR, CHALAKUDY-680 307
BY ADVS.
SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT, CHALAKUDY-680 307
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 22.01.2019, ALONG WITH WP(C).25368/2018, WP(C).24567/2018, WP(C).26568/2018, WP(C).28168/2018, WP(C).27966/2018, WP(C).30569/2018, WP(C).28569/2018, WP(C).33370/2018, WP(C).31568/2018, WP(C).34170/2018, WP(C).33966/2018,
-32-
WP(C).No. 36969 of 2018 & CONN. CASES
WP(C).35369/2018, WP(C).34766/2018, WP(C).36166/2018, WP(C).35168/2018, WP(C).36570/2018, WP(C).36568/2018, WP(C).37569/2018, WP(C).36969/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-33-
WP(C).No. 36969 of 2018 & CONN. CASES
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. 36166 of 2018
PETITIONER:
M/S.HARRISONS MALAYALAM LIMITED 24/1624, BRISTOW ROAD, WILLINGDON ISLAND, COCHIN 682 003 REPRESENTED BY ITS HEAD-TAXATION MR V.V.N. PRABHU
BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.P.GOPINATH (SR.)
RESPONDENTS:
1 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001
2 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, SPECIAL CIRCLE (PRODUCE), COCHIN 682 002
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
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WP(C).No. 36969 of 2018 & CONN. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).36035/2018, WP(C).25368/2018, WP(C).24567/2018, WP(C).26568/2018, WP(C).28168/2018, WP(C).27966/2018, WP(C).30569/2018, WP(C).28569/2018, WP(C).33370/2018, WP(C).31568/2018, WP(C).34170/2018, WP(C).33966/2018, WP(C).35369/2018, WP(C).34766/2018, WP(C).35168/2018, WP(C).36570/2018, WP(C).36568/2018, WP(C).37569/2018, WP(C).36969/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 36969 of 2018 & CONN. CASES
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. 36568 of 2018
PETITIONERS:
M/S.VASANTHAM SILKS
A.H.PLAZA, AGALI, MANNARKKAD, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, ABDUL BARI V., AGED 51, KUNHIMUHAMMED V.
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT, MANNARKKAD - 678 582.
3 SECRTARY, 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 22.01.2019, ALONG WITH WP(C).36035/2018, WP(C).25368/2018, WP(C).24567/2018, WP(C).26568/2018, WP(C).28168/2018, WP(C).27966/2018, WP(C).30569/2018, WP(C).28569/2018,
-36-
WP(C).No. 36969 of 2018 & CONN. CASES
WP(C).33370/2018, WP(C).31568/2018, WP(C).34170/2018, WP(C).33966/2018, WP(C).35369/2018, WP(C).34766/2018, WP(C).36166/2018, WP(C).35168/2018, WP(C).36570/2018, WP(C).37569/2018, WP(C).36969/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 36969 of 2018 & CONN. CASES
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. 36570 of 2018
PETITIONER/:
HOTEL SARAVANABHAVAN, NEAR K G HOSPITAL, KOTHAKULANGARA, ANGAMALY, ERNAKULAM DISTRICT, PIN - 683 572, REPRESENTED BY ITS PROPRIETOR, M.KRISHNA KUMAR.
BY ADVS. SRI.BEJOY CHERIYAN SRI.JOEMON SEBASTIAN SRI.P.C.JOSEPH(CASPER)
RESPONDENTS:
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
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WP(C).No. 36969 of 2018 & CONN. CASES
SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).36035/2018, WP(C).25368/2018, WP(C).24567/2018, WP(C).26568/2018, WP(C).28168/2018, WP(C).27966/2018, WP(C).30569/2018, WP(C).28569/2018, WP(C).33370/2018, WP(C).31568/2018, WP(C).34170/2018, WP(C).33966/2018, WP(C).35369/2018, WP(C).34766/2018, WP(C).36166/2018, WP(C).35168/2018, WP(C).36568/2018, WP(C).37569/2018, WP(C).36969/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-39-
WP(C).No. 36969 of 2018 & CONN. CASES
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. 37569 of 2018
PETITIONER:
JAI MARUTHI ASSOCIATES, MARUTHI ARCADE,PUDUPALLI STREET, NURANI, ALAKKAD 678 004, REPRESENTED BY ITS PROPRIETOR M.NARAYANAN, S/O.LATE MAHADEVAN, AGED 59 YEARS, MARUTHI ARCADE, PUDUPALLI STREET, NURANI, PALAKKAD- 678 004.
BY ADVS. SRI.VINOD RAVINDRANATH SRI.VINOD RAVINDRANATH
RESPONDENTS:
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WP(C).No. 36969 of 2018 & CONN. CASES
NEW DELHI- 110 001, REPRESENTED BY ITS ADDITIONAL SECRETARY.
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 22.01.2019, ALONG WITH WP(C).36035/2018, WP(C).25368/2018, WP(C).24567/2018, WP(C).26568/2018, WP(C).28168/2018, WP(C).27966/2018, WP(C).30569/2018, WP(C).28569/2018, WP(C).33370/2018, WP(C).31568/2018, WP(C).34170/2018, WP(C).33966/2018, WP(C).35369/2018, WP(C).34766/2018, WP(C).36166/2018, WP(C).35168/2018, WP(C).36570/2018, WP(C).36568/2018, WP(C).36969/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 36969 of 2018 & CONN. CASES
JUDGMENT
[ WP(C) 36969/2018,WP(C).24567/2018 ,WP(C).25368/2018,WP(C).26568/2018 ,WP(C).27966/2018, WP(C).28168/2018 ,WP(C).28569/2018 ,WP(C).30569/2018, WP(C).31568/2018 ,WP(C).33370/2018 ,WP(C).33966/2018, WP(C).34170/2018 ,WP(C).34766/2018 ,WP(C).35168/2018, WP(C).35369/2018 ,WP(C).36035/2018 ,WP(C).36166/2018, WP(C).36568/2018 ,WP(C).36570/2018 ,WP(C).37569/2018 ]
In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the state's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken.
I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above.
Sd/-
DAMA SESHADRI NAIDU
JUDGE
JS
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WP(C).No. 36969 of 2018 & CONN. CASES
APPENDIX OF WP(C) 36969/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.CR 24/13-14 STO1/13-14 DATED 27/03/2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'ABLE COURT IN W.P.() NO.11335/2018 DATED 04/04/2018.
EXHIBIT P3 TRUE COPY OF THE REVENUE RECOVERY NOTICE RRC NO.2018/10551/01 DATED 29/10/2018 ISSUED BY THE 5TH RESPONDENT DEMANDING THE PAYMENT OF THE ASSESSED TAX IN EXHIBIT P1 ORDER.
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WP(C).No. 36969 of 2018 & CONN. CASES
APPENDIX OF WP(C) 24567/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE NO.IBD/I/17-18 DATED 03-04-2017 FOR THE YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.
EXHIBIT P2 TRUE COPY OF THE REPLY FILED AGAINST EXT.P1 DATED 27/04/2017. EXHIBIT P3 TRUE COPY OF THE PENALTY ORDER NO.IBDI/2017-18(2011-12) DATED 30-06-2018 FOR THE YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P4 TRUE COPY OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016. EXHIBIT P5 TRUE COPY OF THE UNION LIST (LIST I) TO THE SEVENTH SCHEDULE TOT EH CONSTITUTION OF INDIA. EXHIBIT P6 TRUE COPY OF THE STATE LIST (LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P7 TRUE COPY OF THE NOTIFICATION NO.SO 2986(E) DATED 16-09-2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P8 TRUE COPY OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN WP(C0 NO.11335/2018 DATED 04/04/2018.
-44-
WP(C).No. 36969 of 2018 & CONN. CASES
APPENDIX OF WP(C) 25368/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1; TRUE COPY OF NOTICE NO.3215080811365/201213 25-09-2017. EXHIBIT P1(A): TRUE COPY OF NOTICE NO.32180811365/2013-14 25-09-2017. EXHIBIT P1(B): TRUE COPY OF NOTICE NO.32180811365/2014-15 25-09-2017. EXHIBIT P1(C): TRUE COPY OF NOTICE NO.32180811365/2015-16 25-09-2017. EXHIBIT P2: TRUE COPY OF THE REPLY FOR THE YEAR 2012-13 DATED 15-11-2017. EXHIBIT P2(A): TRUE COPY OF THE REPLY FOR THE YEAR 2013-14 DATED 15-11-2017. EXHIBIT P2(B): TRUE COPY OF THE REPLY FOR THE YEAR 2014-15 DATED 15-11-2017. EXHIBIT P2(C): TRUE COPY OF THE REPLY FOR THE YEAR 2015-16 DATED 15-11-2017. EXHIBIT P3: TRUE COPY OF THE NOTICE NO.32150835461/1213 DATED 2.7.2018. EXHIBIT P3(A): TRUE COPY OF THE NOTICE NO.32150835461/1314 DATED 2.7.2018. EXHIBIT P3(B): TRUE COPY OF THE NOTICE NO.32150835461/1415 DATED 2.7.2018. EXHIBIT P3(C): TRUE COPY OF THE NOTICE NO.32150835461/1516 DATED 2.7.2018.
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WP(C).No. 36969 of 2018 & CONN. CASES
APPENDIX OF WP(C) 26568/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 : TRUE COPY OF ANNUAL RETURN DATED 20-8-2014 SUBMITTED FOR THE YEAR 2011-12 BEFORE 1ST RESPONDENT.
EXHIBIT P3 : TRUE COPY OF ORDER DATED 18-7-2018 COMPLETED U/S 25(1) OF THE KVAT ACT, 2003 FOR THE YEAR 2011-12 BY 1ST RESPONDENT WITHOUT PROPER TERRITORIAL JURISDICTION.
EXHIBIT P2 : TRUE COPY OF AUDIT REPORT IN FORM NO.13 AND 13A DATED 31-3-2013 SUBMITTED FOR THE YEAR 2011-12 BEFORE 1ST RESPONDENT.
EXHIBIT P4 : TRUE COPY OF EXTRAORDINARY GAZETTE OF INDIA DATED 8-9-2016 PUBLISHED BY 5TH RESPONDENT FOR 101ST AMENDMENT ACT 2016 MADE IN CONSTITUTION OF INDIA.
EXHIBIT P5 : TRUE COPY OF INTERIM ORDER DATED 4-4-2018 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.
-46-
WP(C).No. 36969 of 2018 & CONN. CASES
APPENDIX OF WP(C) 27966/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 201415 DATED 18.07.2018.
-47-
WP(C).No. 36969 of 2018 & CONN. CASES
APPENDIX OF WP(C) 28168/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF THE ORDER DATED 20.07.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-2016.
EXHIBIT P1 A
COPY OF THE ORDER DATED 25.07.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2016-2017.
EXHIBIT P1 B COPY OF THE ORDER DATED 20.07.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE MONTH OF APRIL, 2017.
EXHIBIT P1 C
COPY OF THE ORDER DATED 20.07.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE MONTH OF MAY, 2017.
EXHIBIT P2
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. 36969 of 2018 & CONN. CASES
APPENDIX OF WP(C) 28569/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE NO.32151546527/2015-16 DATED 16/04/2018 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.
EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO. 32151546527/2015-16 DATED 06/06/2018 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P3 TRUE COPY OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016. EXHIBIT P4 TRUE COPY OF THE UNION LIST [LIST1] TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P5 TRUE COPY OF THE STATE LIST [LIST II] TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P6 TRUE COPY OF THE NOTIFICATION NO. SO 2986[E] DATED 16/09/2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P7 TRUE COPY OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN WP(C) NO. 11335 DATED 04/04/2018.
-49-
WP(C).No. 36969 of 2018 & CONN. CASES
APPENDIX OF WP(C) 30569/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED BY IST RESPONDENT FOR THE YEAR 201112 DATED 5.2.2018.
EXHIBIT P2
TRUE COPY OF THE NOTICE ISSUED BY IST RESPONDENT DATED 4.9.2018.
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WP(C).No. 36969 of 2018 & CONN. CASES
APPENDIX OF WP(C) 31568/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE ASSESSMENT ORDER NO.32030925614/2011-12 DATED 29.6.2018 ISSUED BY THE 1ST RESPONDENT.
-51-
WP(C).No. 36969 of 2018 & CONN. CASES
APPENDIX OF WP(C) 33370/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15
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WP(C).No. 36969 of 2018 & CONN. CASES
APPENDIX OF WP(C) 33966/2018
PETITIONER'S/S EXHIBITS:
| EXHIBIT P1 | A RUE COPY OF THE 32090695547/2011-1 |
IMPUGNED ORDER NO. 2 DT. 31/10/17 |
|---|---|---|
| EXHIBIT P2 | A RUE COPY OF THE 32090695547/2012-1 |
IMPUGNED ORDER NO. 3 DT. 31/10/17 |
| EXHIBIT P3 | A RUE COPY OF THE 32090695547/2013-1 |
IMPUGNED ORDER NO. 4 DT. 31/10/17 |
| EXHIBIT P4 | A RUE COPY OF THE 32090695547/2014-1 |
IMPUGNED ORDER NO. 5 DT. 31/10/17 |
| EXHIBIT P5 | A RUE COPY OF THE 32090695547/2015-1 31/10/17 |
IMPUGNED ORDER NO. 6 (APRIL 2015) DT. |
| EXHIBIT P6 | A RUE COPY OF THE 32090695547/2015-1 31/10/17 |
IMPUGNED ORDER NO. 6 (JUNE 2015) DT. |
| EXHIBIT P7 | A RUE COPY OF THE 32090695547/2015-1 31/10/17 |
IMPUGNED ORDER NO. 6 (JULY 2015) DT. |
| EXHIBIT P8 | A TRUE COPY OF THE 16.12.2017 ISSUED |
COMMUNICATION DATED BY THE 4TH RESPONDENT |
| EXHIBIT P9 | A TRUE COPY OF THE 2018/2112/09 DATED |
RRC NOTICE NO. 01.03.2018 |
| EXHIBIT P10 | A TRUE COPY OF THE 2018/2117/09 DATED |
RRC NOTICE NO. 01.03.2018 |
| EXHIBIT P11 | A TRUE COPY OF THE 2018/2124/09 DATED |
RRC NOTICE NO. 01.03.2018 |
| EXHIBIT P12 | A TRUE COPY OF THE 2018/2126/09 DATED |
RRC NOTICE NO. 01.03.2018 |
| EXHIBIT P13 | A TRUE COPY OF THE 2018/2129/09 DATED |
RRC NOTICE NO. 01.03.2018 |
-53-
WP(C).No. 36969 of 2018 & CONN. CASES
APPENDIX OF WP(C) 34170/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
THE TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2013-2014 DATED 25.6.2018 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.
-54-
WP(C).No. 36969 of 2018 & CONN. CASES
APPENDIX OF WP(C) 34766/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE NO.321050796862/2015-16 DATED 08/08/2018 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.
EXHIBIT P2 TRUE COPY OF THE REPLY DATED 17/09/2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF THE NOTICE NO.32150796862/2015-16 DATED 12/10/2018 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P4 TRUE COPY OF THE CONSTITUTIONAL (101ST AMENDMENT) AC 2016. EXHIBIT P5 TRUE COPY OF THE UNION LIST (LIST I) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P6 TRUE COPY OF THE STATE LIST (LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P7 TRUE COPY OF THE NOTIFICATION NO.SO 2986 (E) DATED 16/09/2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P8 TRUE COPY OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN W.P.(C) NO.11335/18 DATED 04/04/2018.
-55-
WP(C).No. 36969 of 2018 & CONN. CASES
APPENDIX OF WP(C) 35168/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF THE ANNUAL RETURNS FILED FOR THE YEAR 2012-13.
EXHIBIT P2 COPY OF ORDER DATED 28.06.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(A) FOR THE YEAR 2012 -13. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO. 13552 OF 2018.
-56-
WP(C).No. 36969 of 2018 & CONN. CASES
APPENDIX OF WP(C) 35369/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 32091012527/2010-11 DT. 31/05/2018 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P2 THE TRUE COPY OF THE DEMAND NOTICE FOR THE YEAR 2010-11 DT. 06/08/2018. EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER NO. 32091012527/2011-12 DT. 31/05/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4 THE TRUE COPY OF THE DEMAND NOTICE ISSUED FOR THE RETURN PERIOD 2011-12 DT. 06/08/2018. EXHIBIT P5 TTRUE COPY OF THE ASSESSMENT ORDER NO. 32091012527/2012-13 DT. 31/05/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6 THE TRUE COPY OF THE DEMAND NOTICE ISSUED FOR THE RETURN PERIOD 2012-13 DT. 06/08/2018. EXHIBIT P7 THE TRUE COPY OF THE EXPLANATION FILED FOR THE YEAR 2010-11 DT. 19/06/2018. EXHIBIT P8 THE TRUE COPY OF THE EXPLANATION FILED FOR THE YEAR 2011-12 DT. 19/06/2018. EXHIBIT P9 THE TRUE COPY OF THE EXPLANATION FILED FOR THE YEAR 2012-13 DT. 19/06/2018.
-57-
WP(C).No. 36969 of 2018 & CONN. CASES
APPENDIX OF WP(C) 36035/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17.
-58-
WP(C).No. 36969 of 2018 & CONN. CASES
APPENDIX OF WP(C) 36166/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE NOTICE DATED 08.05.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25 (1) OF THE KVAT ACT, FOR THE YEAR 201213
EXHIBIT P2 A TRUE COPY OF THE REPLY DATED 14.5.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P3 A TRUE COPY OF THE RE-ASSESSMENT ORDER DATED 29.8.2018 ISSUED UNDER SECTION 25 OF THE KVAT ACT, FOR THE YEAR 2012-13 PERTAINING TO THE AFOREMENTIONED 3 OR CASES.
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WP(C).No. 36969 of 2018 & CONN. CASES
APPENDIX OF WP(C) 36568/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16
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WP(C).No. 36969 of 2018 & CONN. CASES
APPENDIX OF WP(C) 36570/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2013-14 DATED 14.08.2018 ISSUED UNDER SECTION 25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT TO THE PETITIONER.
EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2014-15 DATED 14.08.2018 ISSUED UNDER SECTION 25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT TO THE PETITIONER.
EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-16 DATED 14.08.2018 ISSUED UNDER SECTION 25(1) OF THE KVAT ACT BY THE 1ST RESPONDENT TO THE PETITIONER.
EXHIBIT P4 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 TO 1ST RESPONDENT AS ON THE DATE OF INITIATING PROCEEDINGS UNDER KVAT ACT 2003.
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WP(C).No. 36969 of 2018 & CONN. CASES
APPENDIX OF WP(C) 37569/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE NOTICE DATED 08.10.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT 2003.
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 2018Applied¶415
2 provisions across 2 enactments
G.UDAYAKUMAR
STATE TAX OFFICER 1 ST CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT
THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT
THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA
CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA
DEPUTY TAHSILDAR TALUK OFFICE
DAMA SESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
