Challenges to the State's legislative power to enact Section 174 of the KSGST Act and to tax demands on limitation grounds under Section 25(1) of the KVAT Act were rejected. The court dismissed the 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. 25365 of 2018
PETITIONER:
MR. SAJEEV T.G., THACHANPILLY HOUSE, FIELD NAGAR, KOZHUKULLY P.O., THRISSUR – 680 751. BY ADV. SMT.K.LATHA
RESPONDENTS:
1 THE SALES TAX OFFICER, STATE GST DEPARTMENT (KERALA), PALAKKAD -679 503.
2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPRUAM – 695 002.
3 SECRETARY, TAXES DEPARTMENT, GOVERNEMNT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM – 695 001.
4 THE COMMISSIONER OF KERALA STATE TAX/ THE OFFICER IN CHARGE OF CENTRAL GOODS AND SERVICES TAX, CENTRAL REVENUE BUILDING, IS PRESS ROAD, ERNAKULAM, KERALA – 682 018.
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).161/2019, |
WP(C).165/2019, |
| WP(C).24561/2018, | WP(C).24562/2018, | WP(C).24563/2018, |
| WP(C).24761/2018, | WP(C).24961/2018, | WP(C).24962/2018, |
| WP(C).24964/2018, | WP(C).24965/2018, | WP(C).25163/2018, |
| WP(C).25764/2018, | WP(C).26364/2018, | WP(C).27161/2018, |
| WP(C).27164/2018, | WP(C).27562/2018, | WP(C).28163/2018, |
| WP(C).29162/2018, WP(C) | .33431/2018, THE COURT | ON THE SAME DAY |
| DELIVERED THE FOLLOWING: |
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WP(C).No. 25365 of 2018 & CON. 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. 161 of 2019
PETITIONER:
M/S.THEKKINEDATH KIDS KEMP, NARAKAL, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER JOBY ANTONY, AGED 50 YEARS, S/O. FENCY JOBY, THEKKINEDATH HOUSE, MANNAM P.O., NORTH PARAVUR,PIN-683 520.
BY ADVS. SRI.P.M.POULOSE SRI.P.D.BROONO
RESPONDENTS:
1 THE STATE TAX OFFICER, 2ND CIRCLE, MATTANCHERRY, PIN CODE-682 002.
2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHPAURAM-695 002.
-3-
WP(C).No. 25365 of 2018 & CON. 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.,
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).25163/2018, WP(C).24964/2018, WP(C).24962/2018, WP(C).24961/2018, WP(C).24563/2018, WP(C).24561/2018, WP(C).24965/2018, WP(C).24761/2018, WP(C).24562/2018, WP(C).29162/2018, WP(C).28163/2018, WP(C).27562/2018, WP(C).27164/2018, WP(C).27161/2018, WP(C).26364/2018, WP(C).165/2019, WP(C).25764/2018, WP(C).25365/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 25365 of 2018 & CON. 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. 165 of 2019
PETITIONER:
M/S.KALAPAKA BUILDERS, DESABHIMANI JUNCTION, KASAGRANT BUILDING, KOCHI-682 017, REPRESENTED BY ITS MANAGING DIRECTOR.
BY ADVS. SRI.RAJESH NAMBIAR SRI.N.R.SAJ
RESPONDENTS:
1 STATE TAX OFFICER (WORKS CONTRACT), DEPARTMENT OF STATE GOODS AND SERVICE TAX, PERUMANOOR, KOCHI-682 015.
2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001.
3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTAHPURAM-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).25163/2018, WP(C).24964/2018, WP(C).24962/2018, WP(C).24961/2018, WP(C).24563/2018, WP(C).24561/2018, WP(C).24965/2018, WP(C).24761/2018,
-5-
WP(C).No. 25365 of 2018 & CON. CASES
WP(C).24562/2018, WP(C).29162/2018, WP(C).28163/2018, WP(C).27562/2018, WP(C).27164/2018, WP(C).27161/2018, WP(C).26364/2018, WP(C).161/2019, WP(C).25764/2018, WP(C).25365/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 25365 of 2018 & CON. 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. 24561 of 2018
PETITIONER:
M/S.C.P.BIOMED PRIVATE LIMITED, CHOONDANAL MONARCH, K.K.PADMANABHAN ROAD, ERNAKULAM, REPRESENTED BY ITS MANAGING DIRECTOR SRI.ASHOKKUMAR P.R., AGED 48 YEARS, S/O.C.V.RANGANATH,RESIDING AT SABARI HOUSE, OLD SIMPSON THEATRE ROAD, SOUTH CHITTOOR - 682 027.
BY ADVS. SRI.ALEX.M.SCARIA SMT.SARITHA THOMAS
RESPONDENTS:
1 THE COMMERCIAL TAX OFFICER, 1ST CIRCLE, ERNAKULAM, OFFICE - OPPOSITE TO COCHIN SHIP YARD, THEVARA, ERNAKULAM -682 013.
2 THE ASSISTANT COMMISSIONER(APPEALS), COMMERCIAL TAXES, KASARAGOD, CAMP AT THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES,ERNAKULAM, THEVARA, ERNAKULAM- 682 013.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
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WP(C).No. 25365 of 2018 & CON. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).25163/2018, WP(C).24964/2018, WP(C).24962/2018, WP(C).24961/2018, WP(C).24563/2018, WP(C).24965/2018, WP(C).24761/2018, WP(C).24562/2018, WP(C).29162/2018, WP(C).28163/2018, WP(C).27562/2018, WP(C).27164/2018, WP(C).27161/2018, WP(C).26364/2018, WP(C).165/2019, WP(C).161/2019, WP(C).25764/2018, WP(C).25365/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 25365 of 2018 & CON. 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. 24562 of 2018
PETITIONER:
K.RAJAN PROPRIETOR, M/S. ANU CONSTRUCTION, ULLOOR, THIRUVANANTHAPURAM.
BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.B.PRABHAKARAN
RESPONDENTS:
1 THE COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 001.
2 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001.
3 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINACNE, 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.
-9-
WP(C).No. 25365 of 2018 & CON. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).25163/2018, WP(C).24964/2018, WP(C).24962/2018, WP(C).24961/2018, WP(C).24563/2018, WP(C).24561/2018, WP(C).24965/2018, WP(C).24761/2018, WP(C).29162/2018, WP(C).28163/2018, WP(C).27562/2018, WP(C).27164/2018, WP(C).27161/2018, WP(C).26364/2018, WP(C).165/2019, WP(C).161/2019, WP(C).25764/2018, WP(C).25365/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 25365 of 2018 & CON. 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. 24563 of 2018
PETITIONER:
MEENANGADI SERVICE CO-OP. BANK LTD.NO.F 1061, MEENANGADI, WAYANAD-673 591. REPRESENTED BY SURENDRAN, SECRETARY, MEENANGADI SERVICE CO-OP BANK LTD NO.F 1061.
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, MAIN ROAD, KALPETTA -673 121.
BY ADVS. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND
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WP(C).No. 25365 of 2018 & CON. CASES
CUSTOMS., ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).25163/2018, WP(C).24964/2018, WP(C).24962/2018, WP(C).24961/2018, WP(C).24561/2018, WP(C).24965/2018, WP(C).24761/2018, WP(C).24562/2018, WP(C).29162/2018, WP(C).28163/2018, WP(C).27562/2018, WP(C).27164/2018, WP(C).27161/2018, WP(C).26364/2018, WP(C).165/2019, WP(C).161/2019, WP(C).25764/2018, WP(C).25365/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 25365 of 2018 & CON. 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. 24761 of 2018
PETITIONER:
TARA SANITARY WARES, GOODWILL TOWERS, NEAR PLAMOODU BRIDGE, PATTOM, THIRUVANANTHAPURAM - 695004, REPRESENTED BY ITS MANAGING PARTNER JOSE KURIAKOSE.
BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL
RESPONDENT/S:
1 INTELLIGENCE OFFICER SQUAD NO.VII, COMMERCIAL TAXES, THIRUVANANTHAPURAM AT NEYYATTINKARA, PIN – 695 121.
2 THE ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM – 695 002.
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WP(C).No. 25365 of 2018 & CON. CASES
6 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695 001.
7 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).25163/2018, WP(C).24964/2018, WP(C).24962/2018, WP(C).24961/2018, WP(C).24563/2018, WP(C).24561/2018, WP(C).24965/2018, WP(C).24562/2018, WP(C).29162/2018, WP(C).28163/2018, WP(C).27562/2018, WP(C).27164/2018, WP(C).27161/2018, WP(C).26364/2018, WP(C).165/2019, WP(C).161/2019, WP(C).25764/2018, WP(C).25365/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 25365 of 2018 & CON. 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. 24961 of 2018
PETITIONER:
M/S.AMV INFRASTRUCTURE & PROPERTIES (P) LTD., AMV TOWER, KUNDANNOOR JUNCTION, MARADU (P.O), COCHIN PIN -682 304, REPRESENTED BY ITS MANAGING DIRECTOR ANIL KUMAR SHARMA.
BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL
RESPONDENTS:
1 STATE TAX OFFICER (WORKS CONTRACT), SGST DEPARTMENT, ERNAKULAM DISTRICT, PIN- 682 015.
2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM- 695 001.
3 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.
-15-
WP(C).No. 25365 of 2018 & CON. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).25163/2018, WP(C).24964/2018, WP(C).24962/2018, WP(C).24563/2018, WP(C).24561/2018, WP(C).24965/2018, WP(C).24761/2018, WP(C).24562/2018, WP(C).29162/2018, WP(C).28163/2018, WP(C).27562/2018, WP(C).27164/2018, WP(C).27161/2018, WP(C).26364/2018, WP(C).165/2019, WP(C).161/2019, WP(C).25764/2018, WP(C).25365/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 25365 of 2018 & CON. 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. 24962 of 2018
PETITIONER:
PETER'S TYRE RECYCLING, MANKIDI JUNCTION, PUTHENCHIRA, THRISSUR P.O. - 680682, REPRESENTED BY ITS MANAGING PARTNER SRI. JOY PETER.
BY ADV. SRI.K.S.HARIHARAN NAIR
RESPONDENT/S:
1 STATE TAX OFFICER, SQUAD NO.III, DEPARTMENT OF GOODS AND SERVICES TAX, THRISSUR – 680 003. 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 HEARD ON 22.01.2019, ALONG WITH WP(C).25163/2018, WP(C).24964/2018,
-17-
WP(C).No. 25365 of 2018 & CON. CASES
WP(C).24961/2018, WP(C).24563/2018, WP(C).24561/2018, WP(C).24965/2018, WP(C).24761/2018, WP(C).24562/2018, WP(C).29162/2018, WP(C).28163/2018, WP(C).27562/2018, WP(C).27164/2018, WP(C).27161/2018, WP(C).26364/2018, WP(C).165/2019, WP(C).161/2019, WP(C).25764/2018, WP(C).25365/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 25365 of 2018 & CON. 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. 24964 of 2018
PETITIONER:
3F INDUSTRIES LTD., PUSHPAK ROAD, VADUTHALA, ERNAKULAM, KOCHI - 682 023. [REPRESENTED BY SRI.S.MADHUSOODHANAN, AUTHORIZED SIGNATORY].
BY ADVS. SRI.K.N.SREEKUMARAN ADV.SANTHOSHKUMAR.N SRI.P.J.ANILKUMAR (A-1768)
RESPONDENT/S:
1 ASSISTANT COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT, SPECIAL CIRCLE - I, THEVARA, KOCHI - 682 015.
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).25163/2018, WP(C).24962/2018, WP(C).24961/2018, WP(C).24563/2018, WP(C).24561/2018,
-19-
WP(C).No. 25365 of 2018 & CON. CASES
WP(C).24965/2018, WP(C).24761/2018, WP(C).24562/2018, WP(C).29162/2018, WP(C).28163/2018, WP(C).27562/2018, WP(C).27164/2018, WP(C).27161/2018, WP(C).26364/2018, WP(C).165/2019, WP(C).161/2019, WP(C).25764/2018, WP(C).25365/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 25365 of 2018 & CON. 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. 24965 of 2018
PETITIONER:
M/S.SARGAM ENTERPRISES, CHANGARAMKULAM, MALAPPURAM, REPRESENTED BY ITS MANAGING PARTNER, NOUSHADALI M.M.
BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR)
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, PONNAI - 679 583.
-21-
WP(C).No. 25365 of 2018 & CON. CASES BY ADVS. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).25163/2018, WP(C).24964/2018, WP(C).24962/2018, WP(C).24961/2018, WP(C).24563/2018, WP(C).24561/2018, WP(C).24761/2018, WP(C).24562/2018, WP(C).29162/2018, WP(C).28163/2018, WP(C).27562/2018, WP(C).27164/2018, WP(C).27161/2018, WP(C).26364/2018, WP(C).165/2019, WP(C).161/2019, WP(C).25764/2018, WP(C).25365/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 25365 of 2018 & CON. 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. 25163 of 2018
PETITIONER:
SUBHASH L, AGED 51 YEARS PROPRIETOR, KATTUPURACKAL POULTY FARM, VETTACKAL P.O., CHERTHALA -688 529, ALAPPUZHA DISTRICT.
BY ADVS. SRI.MATHEW B. KURIAN SRI.K.T.THOMAS
RESPONDENTS:
1 STATE OF KERALA, REP.BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001.
2 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, CHERTHALA-688 524. 3 THE INTELLIGENCE OFFICER, SQUAD NO.III, COMMERCIAL TAXES, ALAPPUZHA.
4 THE COMMISSIOENR, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001.
-23-
WP(C).No. 25365 of 2018 & CON. CASES
5 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001, REP.BY ITS SECRETARY.
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).24964/2018, WP(C).24962/2018, WP(C).24961/2018, WP(C).24563/2018, WP(C).24561/2018, WP(C).24965/2018, WP(C).24761/2018, WP(C).24562/2018, WP(C).29162/2018, WP(C).28163/2018, WP(C).27562/2018, WP(C).27164/2018, WP(C).27161/2018, WP(C).26364/2018, WP(C).165/2019, WP(C).161/2019, WP(C).25764/2018, WP(C).25365/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 25365 of 2018 & CON. 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. 25764 of 2018
PETITIONER:
RIYAS. T.K PROPRIETOR, M/S.NEW FRIENDS CHICKEN AGENCIES, P.W.D. ROAD, KALPETTA P.O., WAYANAD DISTRICT, PIN-673 121.
BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, WAYANAD-673 121.
2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002.
3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHPAURAM-695 001.
4 THE CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001.
BY ADVS. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E.
-25-
WP(C).No. 25365 of 2018 & CON. CASES
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).25163/2018, WP(C).24964/2018, WP(C).24962/2018, WP(C).24961/2018, WP(C).24563/2018, WP(C).24561/2018, WP(C).24965/2018, WP(C).24761/2018, WP(C).24562/2018, WP(C).29162/2018, WP(C).28163/2018, WP(C).27562/2018, WP(C).27164/2018, WP(C).27161/2018, WP(C).26364/2018, WP(C).165/2019, WP(C).161/2019, WP(C).25365/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 25365 of 2018 & CON. 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. 26364 of 2018
PETITIONER:
M/S.VANCHINAD MEDICALS & SURGICALS, T C 1/1639 & 1635, MEDICAL COLLEGE POST, THIRUVANANTHAPURAM, PINCODE 695 011, REPRESENTED BY ITS PARTNER SIVAPRASAD.K.G.
BY ADVS. SRI.U.BALAGANGADHARAN SRI.V.JAYANANDAKUMAR
RESPONDENTS:
1 STATE TAX OFFICER, SQUAD NO.1, STATE G S T DEPARTMENT, PUBLIC OFFICE BUILDING, THIRUVANANTHAPURAM,PIN 695 033.
2 THE COMMISSIONER, STATE GST DEPARTMENT, THIRUVANANTHAPURAM,PIN 695 002.
3 STATE OF KERALA, REPRESENTED BY SECRETARY(TAXES), THIRUVANANTHAPURAM, PIN 695 001.
4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI, PIN -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.
-27-
WP(C).No. 25365 of 2018 & CON. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).25163/2018, WP(C).24964/2018, WP(C).24962/2018, WP(C).24961/2018, WP(C).24563/2018, WP(C).24561/2018, WP(C).24965/2018, WP(C).24761/2018, WP(C).24562/2018, WP(C).29162/2018, WP(C).28163/2018, WP(C).27562/2018, WP(C).27164/2018, WP(C).27161/2018, WP(C).165/2019, WP(C).161/2019, WP(C).25764/2018, WP(C).25365/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 25365 of 2018 & CON. 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. 27161 of 2018
PETITIONER:
M/S. GOLDEN MIST TRADING, ST. THERESAS COMPLEX, VALLOM, PERUMBAVOOR, REPRESENTED BY THE MANAGING PARTNER, TOM MATHEW.
BY ADVS. SRI.C.K.THANU PILLAI SMT.ASHA V.S.NAIR SRI. S. SHAHINA SRI.T.K.SHAIJ RAJ
RESPONDENTS:
1 THE STATE TAX OFFICER, GOODS AND SERVICE TAX DEPARTMENT, FIRST CIRCLE, MINI CIVIL STATION, PERUMBAVOOR.
2. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001.
3. UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, 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.
-29-
WP(C).No. 25365 of 2018 & CON. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).25163/2018, WP(C).24964/2018, WP(C).24962/2018, WP(C).24961/2018, WP(C).24563/2018, WP(C).24561/2018, WP(C).24965/2018, WP(C).24761/2018, WP(C).24562/2018, WP(C).29162/2018, WP(C).28163/2018, WP(C).27562/2018, WP(C).27164/2018, WP(C).26364/2018, WP(C).165/2019, WP(C).161/2019, WP(C).25764/2018, WP(C).25365/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 25365 of 2018 & CON. 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. 27164 of 2018
PETITIONER:
BPM TRADERS, KP-12-497,498, KARASSERY JUNCTION, KARASSERY P.O., MUKKAM, KOZHIKODE-673 602. REPRESENTED BY ITS PARTNER HUSSAN K.
BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR SRI.T.G.MADHAVANUNNI
RESPONDENTS:
1 THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 033.
2 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE II, SGST DEPARTMENT, KOZHIKODE-673 006. 3. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION 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 HEARD ON 22.01.2019, ALONG WITH WP(C).25163/2018, WP(C).24964/2018,
-31-
WP(C).No. 25365 of 2018 & CON. CASES
WP(C).24962/2018, WP(C).24961/2018, WP(C).24563/2018, WP(C).24561/2018, WP(C).24965/2018, WP(C).24761/2018, WP(C).24562/2018, WP(C).29162/2018, WP(C).28163/2018, WP(C).27562/2018, WP(C).27161/2018, WP(C).26364/2018, WP(C).165/2019, WP(C).161/2019, WP(C).25764/2018, WP(C).25365/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 25365 of 2018 & CON. 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. 27562 of 2018
PETITIONER:
MUHAMMED NISHAD, AGED 39 YEARS REFLECT ARCHITECTURAL ALUMINIUM CONTRACTORS, 1ST FLOOR, 41/2236, SRA 97A, SREEKALA ROAD, VENNALA. P.O., ERNAKULAM DISTRICT, PIN-682 028, FORMELY AT 44/3619, B-2, KARUKAPPALLY, DESABHIMANI ROAD, KALOOR, COCHIN-18.
BY ADV. MURALEEDHARAN.R
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER (WC & LT), O/O. THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, CLAS TOWER, 2ND FLOOR, OLD RAILWAY STATION ROAD, ERNAKULAM, COCHIN, PIN-682 018.
2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002.
3 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 002. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001.
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WP(C).No. 25365 of 2018 & CON. CASES
5 THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX COMPLEX, PERUMANOOR, ERNAKULAM, PIN-682 015.
6 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM, CIVIL STATION, KAKKANAD, COCHIN,PIN-682 030.
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., THOMAS NELLIMOOTTIL, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.01.2019, ALONG WITH WP(C).25163/2018, WP(C).24964/2018, WP(C).24962/2018, WP(C).24961/2018, WP(C).24563/2018, WP(C).24561/2018, WP(C).24965/2018, WP(C).24761/2018, WP(C).24562/2018, WP(C).29162/2018, WP(C).28163/2018, WP(C).27164/2018, WP(C).27161/2018, WP(C).26364/2018, WP(C).165/2019, WP(C).161/2019, WP(C).25764/2018, WP(C).25365/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-34-
WP(C).No. 25365 of 2018 & CON. 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. 28163 of 2018
PETITIONER:
T.U ABDUL KAREEM, ROYAL PLY, MUDICKAL P.O, PERUMBAVOOR, ERNAKULAM DISTRICT, PIN-683 547.
BY ADV. MURALEEDHARAN R
RESPONDENTS:
1 THE STATE TAX OFFICER -II, 1ST CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, MINI CIVIL STATION, PERUMBAVOOR, COCHIN, PIN-683 542.
2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002.
3 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 002.
BY ADVS. B.RAJESH ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E.
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WP(C).No. 25365 of 2018 & CON. CASES
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).25163/2018, WP(C).24964/2018, WP(C).24962/2018, WP(C).24961/2018, WP(C).24563/2018, WP(C).24561/2018, WP(C).24965/2018, WP(C).24761/2018, WP(C).24562/2018, WP(C).29162/2018, WP(C).27562/2018, WP(C).27164/2018, WP(C).27161/2018, WP(C).26364/2018, WP(C).165/2019, WP(C).161/2019, WP(C).25764/2018, WP(C).25365/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-36-
WP(C).No. 25365 of 2018 & CON. 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. 29162 of 2018
PETITIONER:
FOCUS AUTOMOBILES, ASAMANNOOR, NEDUNGAPRA P.O., PERUMBAVOOR – 683 545, REPRESENTED BY ITS PROPRIETOR SRI. SANTHOSH M.K.
BY ADVS. AJI V.DEV SRI.ALAN PRIYADARSHI DEV M.G.SHAJI O.A.NURIYA
RESPONDENTS:
1 INTELLIGENCE OFFICER, SQUAD NO.V, S.G. AND S.T. DEPARTMENT, MATTANCHERRY AT PERUMBAVOOR-683 542. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002.
4 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001.
-37-
WP(C).No. 25365 of 2018 & CON. CASES
5 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, 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., 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).25163/2018, WP(C).24964/2018, WP(C).24962/2018, WP(C).24961/2018, WP(C).24563/2018, WP(C).24561/2018, WP(C).24965/2018, WP(C).24761/2018, WP(C).24562/2018, WP(C).28163/2018, WP(C).27562/2018, WP(C).27164/2018, WP(C).27161/2018, WP(C).26364/2018, WP(C).165/2019, WP(C).161/2019, WP(C).25764/2018, WP(C).25365/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-38-
WP(C).No. 25365 of 2018 & CON. 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. 33431 of 2018
PETITIONER:
MOBILE CITY, VALANCHERRY-676 552, REPRESENTED BY ITS PROPRIETOR SRI.RAFFI M.
BY ADV. SRI.K.S.HARIHARAN NAIR
RESPONDENTS:
2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.
3 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, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 25365 of 2018 & CON. CASES
JUDGMENT
[ WP(C) 25365/2018 ,WP(C).161/2019 ,WP(C).165/2019 ,WP(C).24561/2018 ,WP(C).24562/2018,WP(C).24563/2018 ,WP(C).24761/2018 ,WP(C).24961/2018,WP(C).24962/2018 ,WP(C).24964/2018 ,WP(C).24965/2018,WP(C).25163/2018 ,WP(C).25764/2018 ,WP(C).26364/2018,WP(C).27161/2018 ,WP(C).27164/2018 ,WP(C).27562/2018,WP(C).28163/2018 ,WP(C).29162/2018 ,WP(C).33431/2018 ]
In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken.
I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above.
Sd/-
DAMA SESHADRI NAIDU
JUDGE
AV
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WP(C).No. 25365 of 2018 & CON. CASES
APPENDIX OF WP(C) 25365/2018
PETITIONER'S/S EXHIBITS:
EXT.P1: COPY OF ASSESSMENT ORDER FOR THE YEAR 201213 DATED 7/5/2018 AND DEMAND NOTICE THEREON ISSUED BY THE R1 TO THE PETITIONER
EXT.P2: COPY OF ORDER ISSUED BY THIS COURT IN SIMILAR WRIT PETITIONS AND PASSED INTERIM ORDERS IN WPC NO. 13930/2018 DATED 13/4/2018.
-41-
WP(C).No. 25365 of 2018 & CON. CASES
APPENDIX OF WP(C) 161/2019
PETITIONER'S/S EXHIBITS:
| EXHIBIT P1 | TRUE COPY OF THE 13 DATED 20.7.20 |
ORDER NO.32150611664/2012- 18 OF THE 1ST RESPONDENT |
|---|---|---|
| EXHIBIT P2 | TRUE COPY OF THE PETITIONER DATED RESPONDENT |
NOTICE OF DEMAND TO THE 20.7.2018 OF THE 1ST |
| EXHIBIT P3 | TRUE COPY OF THE 14 DATED 20.7.20 |
ORDER NO.32150611664/2013- 18 OF THE 1ST RESPONDENT |
| EXHIBIT P4 | TRUE COPY OF THE 20.7.2018 ISSUED |
NOTICE OF DEMAND DATED BY 1ST RESPONDENT |
| EXHIBIT P5 | TRUE COPY OF THE 15 DATED 20.7.20 |
ORDER NO.32150611664/2014- 18 OF THE 1ST RESPONDENT |
| EXHIBIT P6 | TRUE COPY OF THE PETITIONER DATED 1ST RESPONDENT |
NOTICE OF DEMAND TO THE 20.7.2018 ISSUED BY THE |
| EXHIBIT P7 | TRUE COPY OF THE 16 DATED 20.7.20 |
ORDER NO.32150611664/2015- 18 OF THE 1ST RESPONDENT |
| EXHIBIT P8 | TRUE COPY OF THE 20.7.2018 ISSUED |
NOTICE OF DEMAND DATED BY 1ST RESPONDENT |
| EXHIBIT P9 | TRUE COPY OF THE W.P(C) NO.32709/ |
ORDER DATED 8.10.2018 IN 2018 |
| EXHIBIT P10 | TRUE COPY OF THE W.p(C) NO.27585/ |
ORDER DATED 14.8.2018 IN 2018 |
| EXHIBIT P11 | TRUE COPY OF THE NO.31831/2018 |
DATED 28.9.23018 IN W.Pc9) |
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WP(C).No. 25365 of 2018 & CON. CASES
APPENDIX OF WP(C) 165/2019
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 11.12.18 FOR THE ASSESSMENT YEAR 2012-13. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018 IN WPC 11335/2018. EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER DATED 12.4.2018 IN WPC 13136/2018.
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WP(C).No. 25365 of 2018 & CON. CASES
APPENDIX OF WP(C) 24561/2018
PETITIONER'S/S EXHIBITS:
| EXHIBIT-P1: | A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 26/05/2016. |
|---|---|
| EXHIBIT-P2: | A TRUE COPY OF THE EXPLANATION DATED 14/06/2016. |
| EXHIBIT-P3: | A TRUE COPY OF THE ORDER NO.32071509922/2011-12 DATED 12/07/2016 ISSUED BY THE 1ST RESPONDENT. |
| EXHIBIT-P4: | A TRUE COPY OF THE ORDER DATED 29/11/2017 ISSUED BY THE 2ND RESPONDENT. |
| EXHIBIT-P5: | A TRUE COPY OF THE INTERIM ORDER IN WP(C)NO.11335 OF 2018. |
-44-
WP(C).No. 25365 of 2018 & CON. CASES
APPENDIX OF WP(C) 24562/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE 1ST REVISION ORDER NO.RP28 & 54/16 DATED 16/8/2016 ISSUED BY THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM.
EXHIBIT P2 TRUE COPY OF THE NOTICE NO.CT/3809/2017-R2 DATED 11/7/2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.11335/2018 DATED 4/4/2018.
-45-
WP(C).No. 25365 of 2018 & CON. CASES
APPENDIX OF WP(C) 24563/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32140454275/14-15 DATED 29/6/2018.
-46-
WP(C).No. 25365 of 2018 & CON. CASES
APPENDIX OF WP(C) 24761/2018
PETITIONER'S/S EXHIBITS:
| EXHIBIT P1 | COPY OF ORDER DATED 27.11.15 ISSUED BY THE 1ST RESPONDENT UNDER S.67 FOR THE YEAR 2009-10. |
|---|---|
| EXHIBIT P1(A) | COPY OF ORDER DATED 20.11.15 ISSUED BY THE 1ST RESPONDENT UNDER S.68 FOR THE YEAR 2010-11. |
| EXHIBIT P1(B) | COPY OF ORDER DATED 27.11.15 ISSUED BY THE 1ST RESPONDENT UNDER S.67 FOR THE YEAR 2011-12. |
| EXHIBIT P1(C) | COPY OF ORDER DATED 27.11.15 ISSUED BY THE 1ST RESPONDENT UNDER S.67 FOR THE YEAR 2012-13. |
| EXHIBIT P1(D) | COPY OF ORDER DATED 27.11.15 ISSUED BY THE 1ST RESPONDENT UNDER S.67 FOR THE YEAR 2013-14. |
| EXHIBIT P1(E) | COPY OF ORDER DATED 27.11.15 ISSUED BY THE 1ST RESPONDENT UNDER S.67 FOR THE YEAR 2014-15. |
| EXHIBIT P2 | COPY OF ORDER DATED 23.07.16 ISSUED BY THE 3RD RESPONDENT. |
| EXHIBIT P3 | COPY OF ORDER DATED 9.12.16 ISSUED BY THE 3RD RESPONDENT. |
| EXHIBIT P4 | COPY OF APPEAL FILED BEFORE THE 4TH RESPONDENT AGAINST EXT. P2 IN SO FAR AS IT RELATES TO EXT.P1. |
| EXHIBIT P4(A) | COPY OF APPEAL FILED BEFORE THE 4TH RESPONDENT AGAINST EXT. P2 IN SO FAR AS IT RELATES TO EXT.P1(A). |
| EXHIBIT P4(B) | COPY OF APPEAL FILED BEFORE THE 4TH RESPONDENT AGAINST EXT. P2 IN SO FAR AS IT RELATES TO EXT.P1(B). |
| EXHIBIT P4(C) | COPY OF APPEAL FILED BEFORE THE 4TH RESPONDENT AGAINST EXT. P2 IN SO FAR AS IT RELATES TO EXT.P1(C). |
| EXHIBIT P4(D) | COPY OF APPEAL FILED BEFORE THE 4TH |
-47-
WP(C).No. 25365 of 2018 & CON. CASES
RESPONDENT AGAINST EXT. P2 IN SO FAR AS IT RELATES TO EXT.P1(D). EXHIBIT P4(E) COPY OF APPEAL FILED BEFORE THE 4TH RESPONDENT AGAINST EXT. P2 IN SO FAR AS IT RELATES TO EXT.P1(E). EXHIBIT P5 COPY OF NOTICE DATED 5.07.2018 ISSUED BY THE 5TH RESPONDENT UNDER SECTION 58 OF THE ACT. EXHIBIT P6 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. 25365 of 2018 & CON. CASES
APPENDIX OF WP(C) 24961/2018
PETITIONER'S/S EXHIBITS:
| EXHIBIT | P1 COPY OF ANNUAL RETURN FOR THE YEAR 2013- 2014. |
|---|---|
| EXHIBIT | P1(A) COPY OF ANNUAL RETURN FOR THE YEAR 2014- 2015 |
| EXHIBIT | P1(B) COPY OF ANNUAL RETURN FOR THE YEAR 2015- 2016. |
| EXHIBIT | P2 COPY OF ORDER DATED 18-06-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14. |
| EXHIBIT | P2(A) COPY OF ORDER DATED 19-06-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15. |
| EXHIBIT | P2(B) COPY OF ORDER DATED 02-06-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16. |
| EXHIBIT | P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO 13552 OF 2018. |
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WP(C).No. 25365 of 2018 & CON. CASES
APPENDIX OF WP(C) 24962/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF MONTHLY RETURN FOR THE MONTH OF JUNE 2017 DATED 28.07.2017. EXHIBIT P2 COPY OF THE PENALTY ORDER DATED 26.05.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18. 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. 25365 of 2018 & CON. CASES
APPENDIX OF WP(C) 24964/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1:
TRUE COPY OF THE ORDER NO.32070262915/11-12 DATED 24/05/2018 ISSUED BY THE 1ST RESPONDENT
-51-
WP(C).No. 25365 of 2018 & CON. CASES
APPENDIX OF WP(C) 24965/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32100890275/2011-12 DATED 15/11/2017 FOR THE YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P1(A) TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32100890275/2012-13 DATED 15/11/2017 FOR THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32100890275/2011-12 DATED 15/03/2018 FOR THE YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2(A) TRUE COPY OF THE ASSESSMENT ORDER NO.32100890275/2012-13 DATED 19/04/2018 FOR THE YEAR 2012-13 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 (LIST I) 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 REVENUE RECOVERY NOTICE NO.ML-3/1468/2018 DATED 26/06/2018 FOR THE YEAR 2011-12 ISSUED BY THE 2ND RESPONDENT
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WP(C).No. 25365 of 2018 & CON. CASES
TO THE PETITIONER.
EXHIBIT P7(A) TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.ML3-1468/2018/PN1 DATED 26/06/2018 FOR THE YEAR 2012-13 ISSUED BY THE
EXHIBIT P8 TRUE COPY OF THE INTERIM ORDER ISSUED BY THE HIGH COURT OF KERALA IN WP(C) NO.11335/18 DATED 04/04/2018.
-53-
WP(C).No. 25365 of 2018 & CON. CASES
APPENDIX OF WP(C) 25163/2018
PETITIONER'S/S EXHIBITS:
EXT.PITRUE COPY OF THE ORDER DATED 4/4/2018 ISSUED BY 2ND RESPONDENT
EXT.P2TRUE COPY OF THE ORDER NO.136/2017-18 DATED 22/2/2018 ISSUED BY 3RD RESPONDENT. EXT. P3TRUE COPY OF THE ORDER NO.137/2017-18 DATED 22/2/2018 ISSUED BY 3RD RESPONDENT
-54-
WP(C).No. 25365 of 2018 & CON. CASES
APPENDIX OF WP(C) 25764/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER NO.32140418152/2013-14 DATED 24/2/2018 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P1ATRUE COPY OF THE ASSESSMENT ORDER NO.32140418152/2014-15 DATED 26/2/2018 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P1BTRUE COPY OF THE ASSESSMENT ORDER NO.32140418152/2015-16 DATED 26/2/2018 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2TRUE COPY OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016. EXHIBIT P3TRUE COPY OF THE UNION LIST (LIST 1) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA EXHIBIT P4TRUE COPY OF THE STATE LIST (LIST-II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P5TRUE COPY OF THE NOTIFICATION NO.SQ 2986(E) DATED 16/9/2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P6TRUE COPY OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN WP(C) NO.11335/18 OF DATED 4/4/2018.
-55-
WP(C).No. 25365 of 2018 & CON. CASES
APPENDIX OF WP(C) 26364/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT-P1: TRUE COPY OF THE PNEALTY ORDER NO.CR.NO.25/2016-17 DATED 28/4/2018 FOR THE YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT-P2:
TRUE COPY OF THE ORDER DATED 4/4/2018 IN WP(C) NO.11335/2018(N) OF HON'BLE HIGH COURT OF KERALA.
-56-
WP(C).No. 25365 of 2018 & CON. CASES
APPENDIX OF WP(C) 27161/2018
PETITIONER'S/S EXHIBITS:
| EXHIBIT P1 | TRUE COPY OF ORDER NO.32151239695/2017- |
|---|---|
| 18(APRIL) DATED 01.01.2018 ISSUED BY THE 1ST RESPONDENT. |
|
| EXHIBIT P2 | TRUE COPY OF ORDER NO.32151239695/2017- 18(MAY) DATED 01.01.2018 ISSUED BY THE 1ST RESPONDENT. |
| EXHIBIT P3 | TRUE COPY OF ORDER NO.32151239695/2017- 18(JUNE) DATED 01.01.2018 ISSUED BY THE 1ST RESPONDENT. |
| EXHIBIT P4 | TRUE COPY OF ORDER IN W.P.(C). NO.11335 OF 2018 DATED 04.04.2018. |
-57-
WP(C).No. 25365 of 2018 & CON. CASES
APPENDIX OF WP(C) 27164/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 30.6.2018 ISSUED U/S.25(1) OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P2: TRUE COPY OF THE ORDER DATED 04.04.2018 OF THE HON'BLE HIGH COURT IN W.P.(C).NO. 11335 OF 2018.
-58-
WP(C).No. 25365 of 2018 & CON. CASES
APPENDIX OF WP(C) 27562/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT UNDER S.25(1) FOR THE YEAR 2014-2015, DT.23.06.2018
-59-
WP(C).No. 25365 of 2018 & CON. CASES
APPENDIX OF WP(C) 28163/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15, DATED 06/03/2018 EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16, DATED 28/10/2017 EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16, DATED 06/03/2018
-60-
WP(C).No. 25365 of 2018 & CON. CASES
APPENDIX OF WP(C) 29162/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE SHOW-CAUSE NOTICE ISSUED U/S.67(1) OF THE KVAT ACT FOR 2013-14 DATED 23/02/2018. EXHIBIT P1 (A) A TRUE COPY OF THE SHAW -CAUSE NOTICE ISSUED U/S.67(1) OF THE KVAT ACT FOR 201415 DATED 23/02/2018. EXHIBIT P2 A TRUE COPY OF THE REPLY FIELD FOR 2013-14 AND 2014-15 DATED 20/03/2018. EXHIBIT P3 A TRUE COPY OF THE PROCEEDINGS OF PENALTY PASSED FOR 2013-14 DATED 31/03/2018. EXHIBIT P3(A) A TRUE COPY OF THE PROCEEDINGS OF PENALTY PASSED FOR 2014-15 DATED 31/03/2018.
-61-
WP(C).No. 25365 of 2018 & CON. CASES
APPENDIX OF WP(C) 33431/2018
PETITIONER'S/S EXHIBITS:
| EXHIBIT | P1 | COPY OF THE ANNUAL RETURN FOR THE YEAR 2015-16 DATED 28.3.2017. |
|---|---|---|
| EXHIBIT | P1 (A) | COPY OF THE ANNUAL RETURN FOR THE YEAR 2016-17 DATED 15.6.2017. |
| EXHIBIT | P2 | COPY OF ASSESSMENT ORDER DATED 22.2.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. |
| EXHIBIT | P2 (A) | COPY OF ASSESSMENT ORDER DATED 23.2.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. |
| EXHIBIT | P3 | COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC.NO.13552 OF 2018. |
| EXHIBIT | P4 | COPY OF REVENUE RECOVERY NOTICE ISSUED BY THE 4TH RESPONDENT DATED 14.9.2018. |
| EXHIBIT | P4 (A) | COPY OF REVENUE RECOVERY NOTICE ISSUED BY THE 4TH RESPONDENT DATED 14.9.2018. |
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
judgment dated 11th January 2019 in W.P.(C) No.11335 of 2018 and connected casesApplied¶373
2 provisions across 2 enactments
SAJEEV T.G.
THE SALES TAX OFFICER, STATE GST DEPARTMENT (KERALA)
THE COMMISSIONER OF STATE TAXES
SECRETARY, TAXES DEPARTMENT, GOVERNEMNT OF KERALA
THE COMMISSIONER OF KERALA STATE TAX/ THE OFFICER IN CHARGE OF CENTRAL GOODS AND SERVICES TAX
DAMA SESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
