Dismissed

Rajeev Menon R v. State Tax Officer

Kerala HC16 Jan 2019WP(C)/35726/2018

Case brief

AI extract

What is this about?

Batch of writ petitions by dealers challenging demands and assessment orders, raising that Section 174 of the KSGST Act is ultra vires the State's legislative power and that the demands are time-barred under Section 25(1) of the KVAT Act. Counsel agreed the issues were covered against the petitioners by an earlier judgment, and the court dismissed the petitions applying that ratio.

What the court decided

AI extract

Rajeev Menon R Vs State Tax Officer — GST and Indirect Tax | Kerala HC (2019)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT

¶3

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶4

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶5

WP(C).No. 29929 of 2018

¶6

PETITIONER:

¶7

MS.SHENOY AGENCIES, SUBAIDA COMPLEX, PAYYANUR - 670 307, KANNUR DISTRICT, REPRESENTED BY ITS PROPRIETOR, DEEPAK SHENOY

¶8

BY ADV. T.V. JAYAKUMAR NAMBOODIRI

¶9

RESPONDENTS:

¶10

1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001

¶11

2 COMMISSIONER OF KERALA STATE GST, KERALA STATE GST DEPARTMENT, TAX TOWERS,KILLIPALAM, KARAMANA P.O,THIRUVANANTHAPURAM 695 012

¶12

3 COMMERCIAL TAX OFFICER, DEPART OF COMMERCIAL TAXES, PAYYANUR, KANNUR DISTRICT- 670 307

¶13

4 GOODS AND SERVICE TAX COUNCIL, GOVERNMENT OF INDIA, OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARATHI BUILDING, JANAPATH ROAD, CONNAUGHT PLACE,NEW DELHI 110 001 REPRESENTED BY ITS ADDITIONAL SECRETARY.

¶14

5 INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL DEPARTMENT OF TAXES, KANNUR, TAHSILDAR - 670104

¶15

R1-R3 ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶16

R4 ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC.,JAISHANKAR V.NAIR.

¶17

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).27126/2018, WP(C).28127/2018, WP(C).28530/2018, WP(C).28928/2018, WP(C).29328/2018, WP(C).29527/2018, WP(C).30527/2018, WP(C).30530/2018, WP(C).31128/2018, WP(C).32527/2018, WP(C).32529/2018, WP(C).35530/2018, WP(C).35726/2018, WP(C).36730/2018, WP(C).36927/2018, WP(C).36930/2018, WP(C).37129/2018, WP(C).37326/2018, WP(C).37929/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶18

WP(C).No. 29929/2018 & CONN. CASES

¶19

¶20

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶21

PRESENT

¶22

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶23

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶24

WP(C).No. 27126 of 2018

¶25

PETITIONER:

¶26

M/S. K.V. FRANCIS AND SONS, KALLOOR HOUSE,VADANAPPALLY,THRISSUR DISTRICT, PIN-680 614,REPRESENTED BY ITS PROPRIETOR K.F.JOSEPH.

¶27

BY ADV. SRI.K.S.HARIHARAN NAIR

¶28

RESPONDENTS:

¶29

1 STATE TAX OFFICER, DEPARTMENT OF GST, CHAVAKKAD,THRISSUR DISTRICT.

¶30

2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT,GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.

¶31

3 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001.

¶32

R1-R2 ADDL AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL

¶33

R3 SOLICITOR GENERAL SRI. K.M. NATRAJ., SR. SC SRI. SREELAL WARRIER.

¶34

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).37929/2018, WP(C).37326/2018, WP(C).37129/2018, WP(C).36930/2018, WP(C).36927/2018, WP(C).36730/2018, WP(C).35726/2018, WP(C).35530/2018, WP(C).32529/2018, WP(C).32527/2018, WP(C).31128/2018, WP(C).30527/2018, WP(C).30530/2018, WP(C).29929/2018, WP(C).29527/2018, WP(C).29328/2018, WP(C).28928/2018, WP(C).28530/2018, WP(C).28127/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶35

WP(C).No. 29929/2018 & CONN. CASES

¶36

¶37

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶38

PRESENT

¶39

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶40

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶41

WP(C).No. 28127 of 2018

¶42

PETITIONERS:

¶43

AMAL TRADERS, EDAYANMBALAM, PRAYAR SOUTH, ALUMPEEDIKA P.O., ALAPPUZHA DISTRICT-690547, REPRESENTED BY ITS PROPRIETOR AJIMAL A.

¶44

BY ADVS. SRI.K.S.HARIHARAN NAIR ASSISTANT SOLICITOR GENERAL

¶45

RESPONDENTS:

¶46

1 THE STATE TAX OFFICER, HARIPPAD, ALAPPUZHA DISTRICT, PIN 690514.

¶47

2 THE STATE OF KERALA, REP.BY THE PRINCIPAL SECRETARY GOVERNMENT ,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 695001

¶48

3 UNION OF INDIA, REP.BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI. 110001

¶49

BY ADV. GOVERNMENT PLEADER

¶50

R1-R2 ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. R3 ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC.,JAISHANKAR V.NAIR.

¶51

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).27126/2018, WP(C).37929/2018, WP(C).37326/2018, WP(C).37129/2018, WP(C).36930/2018, WP(C).36927/2018, WP(C).36730/2018, WP(C).35726/2018, WP(C).35530/2018, WP(C).32529/2018, WP(C).32527/2018, WP(C).31128/2018, WP(C).30527/2018, WP(C).30530/2018, WP(C).29929/2018, WP(C).29527/2018, WP(C).29328/2018, WP(C).28928/2018, WP(C).28530/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶52

WP(C).No. 29929/2018 & CONN. CASES

¶53

¶54

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶55

PRESENT

¶56

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶57

WP(C).No. 28530 of 2018

¶58

PETITIONERS:

¶59

M/S.JANATHA SUPER BAZAR, BIG BAZAR , KOZHIKODE REP BY ITS MANAGING PARTNER , C.P. KUNHI MOHAMMED

¶60

BY ADVS.

¶61

SRI.K.P.ABDUL AZEES SMT.SHOBA ANNAMMA EAPEN SMT.T.ARCHANA

¶62

RESPONDENTS:

¶63

1 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE I, STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE - 673004

¶64

2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695001

¶65

3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA , NEW DELHI- 110001

¶66

BY ADVS. GOVERNMENT PLEADER

¶67

R1-R3 ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. R4 SR.SC SRI SREELAL N. WARRIER,CENTRAL BOARD OF EXCISE & CUSTOMS.

¶68

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).27126/2018, WP(C).37929/2018,

¶69

WP(C).No. 29929/2018 & CONN. CASES

¶70

¶71

WP(C).37326/2018, WP(C).37129/2018, WP(C).36930/2018, WP(C).36927/2018, WP(C).36730/2018, WP(C).35726/2018, WP(C).35530/2018, WP(C).32529/2018, WP(C).32527/2018, WP(C).31128/2018, WP(C).30527/2018, WP(C).30530/2018, WP(C).29929/2018, WP(C).29527/2018, WP(C).29328/2018, WP(C).28928/2018, WP(C).28127/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶72

WP(C).No. 29929/2018 & CONN. CASES

¶73

¶74

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶75

PRESENT

¶76

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶77

WP(C).No. 28928 of 2018

¶78

PETITIONER:

¶79

J.P. TRADERS AND AGENCIES,

¶80

M.G ROAD. ERNAKULAM, KOCHI 682035 REPRESENTED BY SRI V.C RANI PROPRIETOR

¶81

BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.V.P.DILEEP KUMAR

¶82

RESPONDENTS:

¶83

1 STATE TAX OFFICER, 4TH CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT OLD RAILWAY STATION ROAD, ERNAKULAM KOCHI 682018

¶84

2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002.

¶85

3 STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 002.

¶86

R1-R3 ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶87

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).27126/2018, WP(C).37929/2018, WP(C).37326/2018, WP(C).37129/2018, WP(C).36930/2018, WP(C).36927/2018, WP(C).36730/2018, WP(C).35726/2018, WP(C).35530/2018, WP(C).32529/2018, WP(C).32527/2018, WP(C).31128/2018, WP(C).30527/2018, WP(C).30530/2018, WP(C).29929/2018, WP(C).29527/2018, WP(C).29328/2018, WP(C).28530/2018, WP(C).28127/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶88

WP(C).No. 29929/2018 & CONN. CASES

¶89

¶90

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶91

PRESENT

¶92

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶93

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶94

WP(C).No. 29328 of 2018

¶95

PETITIONER:

¶96

BIJUMON T. ELAVUNGAL, AGED 51 YEARS PROPRIETOR, M/S. THOMSON TRADERS, KANHIRAM, POTTASSERY, MANNARKKAD PALAKKAD

¶97

BY ADVS. HARISANKAR V. MENON SMT.MEERA V.MENON

¶98

RESPONDENT:

¶99

1 THE STATE TAX OFFICER, STATE GST DEPARTMENT,MANNARKKAD-678582

¶100

2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM 695001

¶101

3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695001

¶102

R1-R3 ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶103

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).27126/2018, WP(C).37929/2018, WP(C).37326/2018, WP(C).37129/2018, WP(C).36930/2018, WP(C).36927/2018, WP(C).36730/2018, WP(C).35726/2018, WP(C).35530/2018, WP(C).32529/2018, WP(C).32527/2018, WP(C).31128/2018, WP(C).30527/2018, WP(C).30530/2018, WP(C).29929/2018, WP(C).29527/2018, WP(C).28928/2018, WP(C).28530/2018, WP(C).28127/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶104

WP(C).No. 29929/2018 & CONN. CASES 8

¶105

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶106

PRESENT

¶107

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶108

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶109

WP(C).No. 29527 of 2018

¶110

PETITIONER:

¶111

MR.T.A.ABDUL RAHIMAN, AGED 66 YEARS, PWD CONTRACTOR, JASMINE HOUSE, THEKKIL KASARGOD - 671541

¶112

BY ADVS. SRI.M.P.SHAMEEM AHAMED SRI.CYRIAC TOM

¶113

RESPONDENTS:

¶114

1 STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, WORKS CONTRACT AND LUXURY TAX B BLOCK , 1ST FLOOR CIVIL STATION VIDYANAGAR, KASARGOD - 671123

¶115

2 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT, TAX THOWERS, THIRUVANANTHAPURAM- 695001.

¶116

3 THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAURAM-695001

¶117

4 UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI-110001.

¶118

R1-R3 ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. R4 ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC.,JAISHANKAR V.NAIR.

¶119

WP(C).No. 29929/2018 & CONN. CASES

¶120

¶121

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).27126/2018, WP(C).37929/2018, WP(C).37326/2018, WP(C).37129/2018, WP(C).36930/2018, WP(C).36927/2018, WP(C).36730/2018, WP(C).35726/2018, WP(C).35530/2018, WP(C).32529/2018, WP(C).32527/2018, WP(C).31128/2018, WP(C).30527/2018, WP(C).30530/2018, WP(C).29929/2018, WP(C).29328/2018, WP(C).28928/2018, WP(C).28530/2018, WP(C).28127/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶122

WP(C).No. 29929/2018 & CONN. CASES

¶123

¶124

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶125

PRESENT

¶126

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶127

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶128

WP(C).No. 30527 of 2018

¶129

PETITIONER:

¶130

M/S. PEEDIKAPARAMBIL HARDWARES AND PAINTS, 4/400,401,404,INDIRA PRAYADARSINI BUS STAND,VADAKKANCHERY,PALAKKAD,REPRESENTED BY ITS MANAGING PARTNER,JYOTHY THOMAS

¶131

BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON

¶132

RESPONDENT:

¶133

1 THE STATE TAX OFFICER, STATE GST DEPARTMENT,ALATHUR 678541

¶134

2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695001

¶135

3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001

¶136

R1-R3 ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶137

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).27126/2018, WP(C).37929/2018, WP(C).37326/2018, WP(C).37129/2018, WP(C).36930/2018, WP(C).36927/2018, WP(C).36730/2018, WP(C).35726/2018, WP(C).35530/2018, WP(C).32529/2018, WP(C).32527/2018, WP(C).31128/2018, WP(C).30530/2018, WP(C).29929/2018, WP(C).29527/2018, WP(C).29328/2018, WP(C).28928/2018, WP(C).28530/2018, WP(C).28127/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶138

WP(C).No. 29929/2018 & CONN. CASES

¶139

¶140

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶141

PRESENT

¶142

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶143

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶144

WP(C).No. 30530 of 2018

¶145

PETITIONER:

¶146

M/S CHAKRA PRINTS AND SIGNS, VANROSE JUNCTION, THAMPANOOR, THIRUVANANTHAPURAM, REPRESENTED BY VINOD R, MANAGING PARTNER.

¶147

BY ADVS. SRI.P.S.SOMAN PULLADAN SRI.K.SUNDAR T.RADHAMANY V.SATHEESH

¶148

RESPONDENTS:

¶149

1. STATE TAX OFFICER, (WORKS CONTRACT), STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA PO, THIRUVANANTHAPURAM 695 001.

¶150

2 THE COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695001

¶151

3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA.

¶152

4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110001

¶153

R1-R3 ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. R4 SR.SC SRI SREELAL N. WARRIER,CENTRAL BOARD OF EXCISE & CUSTOMS.

¶154

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).27126/2018, WP(C).37929/2018, WP(C).37326/2018, WP(C).37129/2018, WP(C).36930/2018, WP(C).36927/2018, WP(C).36730/2018, WP(C).35726/2018, WP(C).35530/2018, WP(C).32529/2018, WP(C).32527/2018, WP(C).31128/2018, WP(C).30527/2018, WP(C).29929/2018, WP(C).29527/2018, WP(C).29328/2018, WP(C).28928/2018, WP(C).28530/2018, WP(C).28127/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶155

WP(C).No. 29929/2018 & CONN. CASES

¶156

¶157

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶158

PRESENT

¶159

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶160

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶161

WP(C).No. 31128 of 2018

¶162

PETITIONER:

¶163

ABDUL RAZAK.M,

¶164

AGED 49 YEARS, S/O MUHAMMED MELAGASSERY HOUSE ,PATHAPIRIYAM P.O EDAVANNA , MALAPPURAM DISTRICT

¶165

BY ADV. SRI.BABU S. NAIR

¶166

RESPONDENTS:

¶167

1 THE STATE TAX OFFICER(INTELLIGENCE) SQUAD NO.V,STATE GOODS AND SERVICE TAX DEPARTMENT,NILAMBUR, MALAPPURAM DISTRICT, PIN-679329

¶168

2 THE COMMISSIONER, STATE GOODS AND TAXES DEPARTMENT, THIRUVANANTHAPURAM, PIN 695 001.

¶169

3 THE SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM, PIN 695 001.

¶170

R1 TO ADDL. AG SRI. K.K. RAVINDRANATH., R3 SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶171

THIS WRIT PETITION (CIVIL) HAVING BEEN	FINALLY HEARD ON
16.01.2019, ALONG WITH WP(C).27126/2018,	WP(C).37929/2018,
WP(C).37326/2018, WP(C).37129/2018,	WP(C).36930/2018,
WP(C).36927/2018, WP(C).36730/2018,	WP(C).35726/2018,
WP(C).35530/2018, WP(C).32529/2018,	WP(C).32527/2018,
WP(C).30527/2018, WP(C).30530/2018,	WP(C).29929/2018,
WP(C).29527/2018, WP(C).29328/2018,	WP(C).28928/2018,
WP(C).28530/2018, WP(C).28127/2018, THE COUR	T ON THE SAME DAY
DELIVERED THE FOLLOWING:

¶172

WP(C).No. 29929/2018 & CONN. CASES

¶173

¶174

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶175

PRESENT

¶176

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶177

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶178

WP(C).No. 32527 of 2018

¶179

PETITIONER:

¶180

N.BHARATHAN, AGED 72 YEARS PROPRIETOR, JAYALASH CASHEW, KARUVELIL P O, EZHUKONE, KOLLAM, PIN-691505

¶181

BY ADV. SRI.SERGI JOSEPH THOMAS

¶182

RESPONDENTS:

¶183

1 THE ASSISTANT COMMISSIONER OF SALES TAX, SPECIAL CIRCLE, STATE GOODS AND SERVICE TAXES DEPARTMENT, KOTTARAKKARA P O, KOLLAM, PIN-691506

¶184

2 COMMISSIONER OF STATE GOODS AND SERVICE TAXES DEPARTMENT,TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, PIN-695002

¶185

3 STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001

¶186

4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001

¶187

5 UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY , MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001

¶188

R1-R3 ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶189

R4 SR.SC SRI SREELAL N. WARRIER,CENTRAL BOARD OF EXCISE & CUSTOMS.

¶190

R5 ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC.,JAISHANKAR V.NAIR.

¶191

WP(C).No. 29929/2018 & CONN. CASES

¶192

¶193

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).27126/2018, WP(C).37929/2018, WP(C).37326/2018, WP(C).37129/2018, WP(C).36930/2018, WP(C).36927/2018, WP(C).36730/2018, WP(C).35726/2018, WP(C).35530/2018, WP(C).32529/2018, WP(C).31128/2018, WP(C).30527/2018, WP(C).30530/2018, WP(C).29929/2018, WP(C).29527/2018, WP(C).29328/2018, WP(C).28928/2018, WP(C).28530/2018, WP(C).28127/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶194

WP(C).No. 29929/2018 & CONN. CASES

¶195

¶196

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶197

PRESENT

¶198

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶199

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶200

WP(C).No. 32529 of 2018

¶201

PETITIONER:

¶202

SRI.RAJAN M. MENON, AGED 50 YEARS, PROPRIETOR, SAFE LINE ELECTRICALS ENGINEERS KALMANDAPAM ,PALAKKAD

¶203

BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY

¶204

RESPONDENTS:

¶205

1 THE STATE TAX OFFICER(WORKS CONTRACT), STATE GOODS AND SERVICE TAX DEPARTMENT (KERALA), PALAKKAD-678001

¶206

2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002.

¶207

3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001.

¶208

R1-R3 ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶209

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).27126/2018, WP(C).37929/2018, WP(C).37326/2018, WP(C).37129/2018, WP(C).36930/2018, WP(C).36927/2018, WP(C).36730/2018, WP(C).35726/2018, WP(C).35530/2018, WP(C).32527/2018, WP(C).31128/2018, WP(C).30527/2018, WP(C).30530/2018, WP(C).29929/2018, WP(C).29527/2018, WP(C).29328/2018, WP(C).28928/2018, WP(C).28530/2018, WP(C).28127/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶210

WP(C).No. 29929/2018 & CONN. CASES

¶211

¶212

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶213

PRESENT

¶214

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶215

WP(C).No. 35530 of 2018

¶216

PETITIONER:

¶217

M/S.ZACHARIAH.P. JOHN AND CO., M.E.S. CONTRACTORS, 206, PANAMPILLY APARTMENTS, PANAMPILLY NAGAR, COCHIN 682036, REPRESENTED BY ITS MANGING PARTNER SRI. ZACHARIAH P JOHN

¶218

BY ADVS. SRI.RAJESH NAMBIAR SRI.N.R.SAJ

¶219

RESPONDENTS:

¶220

1 STATE TAX OFFICER, SQUAD NO.II, STATE GOODS AND SERVICE TAX DEPARTMENT, THRISUR, PIN 680001

¶221

2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695001

¶222

3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM 695001

¶223

R1-R3 ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶224

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).27126/2018, WP(C).37929/2018, WP(C).37326/2018, WP(C).37129/2018, WP(C).36930/2018, WP(C).36927/2018, WP(C).36730/2018, WP(C).35726/2018, WP(C).32529/2018, WP(C).32527/2018, WP(C).31128/2018, WP(C).30527/2018, WP(C).30530/2018, WP(C).29929/2018, WP(C).29527/2018, WP(C).29328/2018, WP(C).28928/2018, WP(C).28530/2018, WP(C).28127/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶225

WP(C).No. 29929/2018 & CONN. CASES

¶226

¶227

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶228

PRESENT

¶229

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶230

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶231

WP(C).No. 35726 of 2018

¶232

PETITIONER:

¶233

RAJEEV MENON R, AGED 41 YEARS S/O K RAMAKRISHNAN, PROPRIETOR, ORION AQUA PROCESSING COMPANY, VATTANTHARA, THRISSUR

¶234

BY ADVS. SRI.K.I.SAGEER SMT.M.SHAJNA SRI.E.C.AHAMED FAZIL SRI.K.M.FIROZ SRI.P.C.MUHAMMED NOUSHIQ

¶235

RESPONDENTS:

¶236

1 STATE TAX OFFICER, SECOND CIRCLE, STATE TAX COMPLEX, POOTHOLE, THRISSUR-680004

¶237

2 COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM - 695 001.

¶238

3 THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM - 695001.

¶239

4 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695001.

¶240

5 UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI - 110001.

¶241

R1- R4 ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. R5 ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC.,JAISHANKAR V.NAIR.

¶242

WP(C).No. 29929/2018 & CONN. CASES

¶243

¶244

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).27126/2018, WP(C).37929/2018, WP(C).37326/2018, WP(C).37129/2018, WP(C).36930/2018, WP(C).36927/2018, WP(C).36730/2018, WP(C).35530/2018, WP(C).32529/2018, WP(C).32527/2018, WP(C).31128/2018, WP(C).30527/2018, WP(C).30530/2018, WP(C).29929/2018, WP(C).29527/2018, WP(C).29328/2018, WP(C).28928/2018, WP(C).28530/2018, WP(C).28127/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶245

WP(C).No. 29929/2018 & CONN. CASES

¶246

¶247

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶248

PRESENT

¶249

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶250

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶251

WP(C).No. 36730 of 2018

¶252

PETITIONER:

¶253

SANTHOSH.R, AGED 47 YEARS S/O RAGHAVAN PILLAI N. , PROPRIETOR, M/S SREEMAHADEVA AGENCIES, THAMARAKKUDY, KOTTARAKKARA, KOLLAM DISTRICT

¶254

BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON

¶255

RESPONDENTS:

¶256

1 THE STATE TAX OFFICER-II, STATE GST DEPARTMENT, KOTTARAKKARA- 691 506

¶257

2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001

¶258

3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001

¶259

R1-R3 ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶260

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).27126/2018, WP(C).37929/2018, WP(C).37326/2018, WP(C).37129/2018, WP(C).36930/2018, WP(C).36927/2018, WP(C).35726/2018, WP(C).35530/2018, WP(C).32529/2018, WP(C).32527/2018, WP(C).31128/2018, WP(C).30527/2018, WP(C).30530/2018, WP(C).29929/2018, WP(C).29527/2018, WP(C).29328/2018, WP(C).28928/2018, WP(C).28530/2018, WP(C).28127/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶261

WP(C).No. 29929/2018 & CONN. CASES

¶262

¶263

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶264

PRESENT

¶265

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶266

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶267

WP(C).No. 36927 of 2018

¶268

PETITIONER:

¶269

SAVAD.K.A, AGED 48 YEARS,S/O ALIMUHAMMED, PROPRIETOR, M/S.TAJ AGENCIES, XI/389 RUGMANI BAZAR, VADAKKANCHERRY P.O., PALAKKAD

¶270

BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON

¶271

RESPONDENTS:

¶272

1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, ALATHUR-678541.

¶273

2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001.

¶274

3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

¶275

R1-R3 ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶276

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).27126/2018, WP(C).37929/2018, WP(C).37326/2018, WP(C).37129/2018, WP(C).36930/2018, WP(C).36730/2018, WP(C).35726/2018, WP(C).35530/2018, WP(C).32529/2018, WP(C).32527/2018, WP(C).31128/2018, WP(C).30527/2018, WP(C).30530/2018, WP(C).29929/2018, WP(C).29527/2018, WP(C).29328/2018, WP(C).28928/2018, WP(C).28530/2018, WP(C).28127/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶277

WP(C).No. 29929/2018 & CONN. CASES

¶278

¶279

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶280

PRESENT

¶281

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶282

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶283

WP(C).No. 36930 of 2018

¶284

PETITIONER:

¶285

K.S.SEKHAR, AGED 59 YEARS, S/O SHANMUGAM, PROPRIETOR, M/S NAGA HERBALS, 8/614, 615, NIDA, KANJIKODE, PALAKKAD.

¶286

BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON

¶287

RESPONDENTS:

¶288

1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, FIRST CIRCLE, PALAKKAD - 678 001.

¶289

2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695001.

¶290

3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001.

¶291

R1-R3 ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶292

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).27126/2018, WP(C).37929/2018, WP(C).37326/2018, WP(C).37129/2018, WP(C).36927/2018, WP(C).36730/2018, WP(C).35726/2018, WP(C).35530/2018, WP(C).32529/2018, WP(C).32527/2018, WP(C).31128/2018, WP(C).30527/2018, WP(C).30530/2018, WP(C).29929/2018, WP(C).29527/2018, WP(C).29328/2018, WP(C).28928/2018, WP(C).28530/2018, WP(C).28127/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶293

WP(C).No. 29929/2018 & CONN. CASES

¶294

¶295

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶296

PRESENT

¶297

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶298

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶299

WP(C).No. 37129 of 2018

¶300

PETITIONER:

¶301

M/S. GENERAL METALS, MARKET ROAD, IRINJALAKUDA, REPRESENTED BY ITS MANAGING PARTNER, PAULY C.C

¶302

BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY

¶303

RESPONDENTS:

¶304

1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, IRINJALAKKUDA- 680125.

¶305

2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002.

¶306

3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

¶307

R1-R3 ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶308

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).27126/2018, WP(C).37929/2018, WP(C).37326/2018, WP(C).36930/2018, WP(C).36927/2018, WP(C).36730/2018, WP(C).35726/2018, WP(C).35530/2018, WP(C).32529/2018, WP(C).32527/2018, WP(C).31128/2018, WP(C).30527/2018, WP(C).30530/2018, WP(C).29929/2018, WP(C).29527/2018, WP(C).29328/2018, WP(C).28928/2018, WP(C).28530/2018, WP(C).28127/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶309

WP(C).No. 29929/2018 & CONN. CASES

¶310

¶311

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶312

PRESENT

¶313

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶314

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶315

WP(C).No. 37326 of 2018

¶316

PETITIONERS:

¶317

BILJU JOSEPH, AGED 43 YEARS PROPRIETOR, BASIL ENGINEERING, CONTRACTORS, MUNDACKAL HOUSE, PARAPPILLIL ROAD, THIRUVANKULAM - 682305

¶318

BY ADVS.

¶319

SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768)

¶320

RESPONDENTS:

¶321

1 COMMERCIAL TAX OFFICER,

¶322

WORKS CONTRACT, STATE GOODS AND SERVICES TAX DEPARTMENT, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI - 682018

¶323

¶324

COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, PIN-695002.

¶325

3 STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN-695002.

¶326

R1-R3 ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶327

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).27126/2018, WP(C).37929/2018, WP(C).37129/2018, WP(C).36930/2018, WP(C).36927/2018, WP(C).36730/2018, WP(C).35726/2018, WP(C).35530/2018, WP(C).32529/2018, WP(C).32527/2018, WP(C).31128/2018, WP(C).30527/2018, WP(C).30530/2018, WP(C).29929/2018, WP(C).29527/2018, WP(C).29328/2018, WP(C).28928/2018, WP(C).28530/2018, WP(C).28127/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶328

WP(C).No. 29929/2018 & CONN. CASES

¶329

¶330

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶331

PRESENT

¶332

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶333

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶334

WP(C).No. 37929 of 2018

¶335

PETITIONER:

¶336

SAPANA POLYWEAVE PRIVATE LIMITED, GOURI GOVIND COMPLEX, AYYAMPILLYCHIRA ROAD, EROOR, KOCHI 682306, REPRESENTED BY PRASAD NAIR, AUTHORISED SIGNATORY, SAPANA POLYWEAVE PVT. LTD

¶337

BY ADV. SRI.K.M.CHERIAN SRI.R. RAMAKRISHNAN POTTY SRI.V.P. SABU

¶338

RESPONDENT:

¶339

1 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE 11, ERNAKULAM, DEPARTMENT OF STATE GOODS AND SERVICES TAX, PERUMANOOR, KOCHI 682015.

¶340

2 THE COMMISSIONER, DEPARTMENT OF STATE GOODS AND SERVICES TAX,THIRUVANANTHAPURAM-695 002.

¶341

3 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY,DEPARTMENT OF TAXES,SECRETARIAT,THIRUVANANTHAPURAM-695 001.

¶342

4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110001.

¶343

R1-R3 ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR.SC SRI SREELAL N. WARRIER,CENTRAL BOARD OF

¶344

R4 EXCISE & CUSTOMS.

¶345

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).27126/2018, WP(C).37326/2018, WP(C).37129/2018, WP(C).36930/2018, WP(C).36927/2018, WP(C).36730/2018, WP(C).35726/2018, WP(C).35530/2018, WP(C).32529/2018, WP(C).32527/2018, WP(C).31128/2018, WP(C).30527/2018, WP(C).30530/2018, WP(C).29929/2018, WP(C).29527/2018, WP(C).29328/2018, WP(C).28928/2018, WP(C).28530/2018, WP(C).28127/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶346

WP(C).No. 29929/2018 & CONN. CASES

¶347

¶348

JUDGMENT

¶349

[WP(C) 29929/2018 ,WP(C).27126/2018 ,WP(C).28127/2018 ,WP(C).28530/2018 ,WP(C).28928/2018 ,WP(C).29328/2018 ,WP(C).29527/2018 ,WP(C).30527/2018 ,WP(C).30530/2018 ,WP(C).31128/2018 ,WP(C).32527/2018 ,WP(C).32529/2018 ,WP(C).35530/2018 ,WP(C).35726/2018 ,WP(C).36730/2018 ,WP(C).36927/2018 ,WP(C).36930/2018 ,WP(C).37129/2018 ,WP(C).37326/2018 ,WP(C).37929/2018]

¶350

In this batch of writ petitions the petitioner 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.

¶351

All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11^th January 2019 in W.P.(C) No.11335 of 2018 and connected cases.

¶352

I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above.

¶353

Sd/-

¶354

DAMA SESHADRI NAIDU

¶355

JUDGE

¶356

VPK

¶357

WP(C).No. 29929/2018 & CONN. CASES

¶358

¶359

APPENDIX OF WP(C) 29929/2018

¶360

PETITIONER'S EXHIBITS:

¶361

EXHIBIT P1 TRUE COPY OF THE ORDER NUMBER 32122200025/2014-15 DATED 15/2/2018

¶362

EXHIBIT P2 DEMAND NOTICE DATED 06.08.2018 WITH ENGLISH TRANSLATION

¶363

WP(C).No. 29929/2018 & CONN. CASES

¶364

¶365

APPENDIX OF WP(C) 27126/2018

¶366

PETITIONER'S EXHIBITS:

¶367

EXHIBIT P1 COPY OF ANNUAL RETURN DATED 11.6.2014 FILED BY THE PETITIONER FOR THE YEAR 2013-14.

¶368

EXHIBIT P2 COPY OF THE NOTICE DATED 16.07.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14.

¶369

EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P[C]NO.13552 OF 2018.

¶370

WP(C).No. 29929/2018 & CONN. CASES

¶371

¶372

APPENDIX OF WP(C) 28127/2018

¶373

PETITIONER'S EXHIBITS:

¶374

EXHIBIT P1 COPY OF ANNUAL RETURN FILED BY THE PETITIONER DATED 14.6.2017. EXHIBIT P2 COPY OF THE ASSESSMENT ORDER DATED 3.7.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BE COURT IN WPC.NO.13552 OF 2018

¶375

WP(C).No. 29929/2018 & CONN. CASES

¶376

¶377

APPENDIX OF WP(C) 28530/2018

¶378

PETITIONER'S EXHIBITS:

¶379

EXHIBIT P1

¶380

TRUE COPY OF THE RE-ASSESSMENT ORDER NO. 32110210372/2012-13 DATED 30/06/2018 PASSED BY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE I, SGST DEPARTMENT, KOZHIKODE

¶381

EXHIBIT P2

¶382

TRUE COPY OF THE STAY ORDER IN W.P(C) 11335/2018 DATED 04/04/2018 PASSED BY THIS HON'BLE COURT

¶383

WP(C).No. 29929/2018 & CONN. CASES

¶384

¶385

APPENDIX OF WP(C) 28928/2018

¶386

PETITIONER'S EXHIBITS:

¶387

EXHIBIT P1 TRUE COPY OF THE ORDER NO.32071849942/201112 DATED 4/7/2018 ISSUED BY THE 1ST RESPONDENT.

¶388

EXHIBIT P2 TRUE COPY OF THE ORDER NO.32071849942/201213 DATED 4/7/2018 ISSUED BY THE 1ST RESPONDENT.

¶389

EXHIBIT P3 TRUE COPY OF THE ORDER NO.32071849942/201314 DATED 7/7/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4 TRUE COPY OF THE ORDER NO.320719849942/2014-15 DATED 7/7/2018 ISSUED BY THE 1ST RESPONDENT.

¶390

EXHIBIT P5 TRUE COPY OF THE ORDER NO.32071849942/201516 DATED 3/8/2018 ISSUED BY THE 1ST RESPONDENT.

¶391

WP(C).No. 29929/2018 & CONN. CASES

¶392

¶393

APPENDIX OF WP(C) 29328/2018

¶394

PETITIONER'S EXHIBITS:

¶395

EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 08.06.2018

¶396

EXHIBIT P1 (a) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 09.08.2018

¶397

WP(C).No. 29929/2018 & CONN. CASES

¶398

¶399

APPENDIX OF WP(C) 29527/2018

¶400

PETITIONER'S EXHIBITS:

¶401

EXHIBIT P1 COPY OF NOTICE DATED 26/5/2018 ISSUED BY 1ST RESPONDENT UNDER SEC 25(1) OF KVAT ACT FOR THE YEAR 2011-12

¶402

EXHIBIT P2 COPY OF NOTICE DATED 4/8/2018 ISSUED BY 1ST RESPONDENT UNDER SEC 25(1) OF KVAT ACT FOR THE YEAR 2012-13

¶403

EXHIBIT P3 COPY OF NOTICE DATED 4/8/2018 ISSUED BY 1ST RESPONDENT UNDER SEC 25(1) OF KVAT ACT FOR THE YEAR 2014-15

¶404

EXHIBIT P4 COPY OF NOTICE DATED 4/8/2018 ISSUED BY 1ST RESPONDENT UNDER SEC 25(1) OF KVAT ACT FOR THE YEAR 2015-16

¶405

WP(C).No. 29929/2018 & CONN. CASES

¶406

¶407

APPENDIX OF WP(C) 30527/2018

¶408

PETITIONER'S EXHIBITS:

¶409

EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 02.08.2018

¶410

WP(C).No. 29929/2018 & CONN. CASES

¶411

¶412

APPENDIX OF WP(C) 30530/2018

¶413

PETITIONER'S EXHIBITS:

¶414

EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32011316267/2014-15 DATED 29.8.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15

¶415

EXHIBIT P1 (a) TRUE COPY OF THE ASSESSMENT ORDER NO.32011316267/2015-16 DATED 29.8.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16

¶416

EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) NO.11335/2018 DATED 04.04.2018

¶417

WP(C).No. 29929/2018 & CONN. CASES

¶418

¶419

APPENDIX OF WP(C) 31128/2018

¶420

PETITIONER'S EXHIBITS:

¶421

EXHIBIT P1 TRUE COPY OF THE NOTICE ISSUED TO THE PETITIONER DATED, 6-9-2018 BY THE FIRST RESPONDENT FOR YEAR 2014-15

¶422

EXHIBIT P2 TRUE COPY OF THE NOTICE ISSUED TO THE PETITIONER DATED, 6-9-2018 BY THE FIRST RESPONDENT FOR YEAR 2015-16 EXHIBIT P3 TRUE COPY OF THE NOTICE ISSUED TO THE PETITIONER DATED, 6-9-2018 BY THE FIRST RESPONDENT FOR YEAR 2016-17

¶423

WP(C).No. 29929/2018 & CONN. CASES

¶424

¶425

APPENDIX OF WP(C) 32527/2018

¶426

PETITIONER'S EXHIBITS:

¶427

EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 11.09.2018 ISSUED U/S 25(1) OF THE KVAT ACT. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 04.04.2018 IN W.P.(C) NO. 11335/2018 OF THIS HON'BLE COURT.

¶428

WP(C).No. 29929/2018 & CONN. CASES

¶429

¶430

APPENDIX OF WP(C) 32529/2018

¶431

PETITIONER'S EXHIBITS:

¶432

EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 DATED 19.6.2018.

¶433

EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 19.6.2018.

¶434

WP(C).No. 29929/2018 & CONN. CASES

¶435

¶436

APPENDIX OF WP(C) 35530/2018

¶437

PETITIONER'S EXHIBITS:

¶438

EXHIBIT P1 TRUE COPY OF THE PENALTY ORDER DATED 04.10.2018 FOR THE YEAR 2014-15

¶439

EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 4.04.18 IN WPC . 11335/2018

¶440

EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER DATED 12.04.18 IN WPC 13136/2018

¶441

WP(C).No. 29929/2018 & CONN. CASES

¶442

¶443

APPENDIX OF WP(C) 35726/2018

¶444

PETITIONER'S EXHIBITS:

¶445

EXHIBIT P1

¶446

A TRUE COPY OF THE NOTICE NO. 32080648612/2016-17 DATED 01.10.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2016-17.

¶447

WP(C).No. 29929/2018 & CONN. CASES

¶448

¶449

APPENDIX OF WP(C) 36730/2018

¶450

PETITIONER'S EXHIBITS:

¶451

EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 31.07.2018 EXHIBIT P1 (a) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 31.07.2018

¶452

WP(C).No. 29929/2018 & CONN. CASES

¶453

¶454

APPENDIX OF WP(C) 36927/2018

¶455

PETITIONER'S EXHIBITS:

¶456

EXHIBIT P1

¶457

COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 30.07.2018.

¶458

WP(C).No. 29929/2018 & CONN. CASES

¶459

¶460

APPENDIX OF WP(C) 36930/2018

¶461

PETITIONER'S EXHIBITS:

¶462

EXHIBIT P1

¶463

COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 31.07.2018.

¶464

WP(C).No. 29929/2018 & CONN. CASES

¶465

¶466

APPENDIX OF WP(C) 37129/2018

¶467

PETITIONER'S EXHIBITS:

¶468

EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 31-10-2018.

¶469

EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 31.10.2018.

¶470

WP(C).No. 29929/2018 & CONN. CASES

¶471

¶472

APPENDIX OF WP(C) 37326/2018

¶473

PETITIONER'S EXHIBITS:

¶474

EXHIBIT P1

¶475

TRUE COPY OF THE ASSESSMENT ORDER NO. 32072011402/2012-13 DATED 29/9/2018 ISSUED BY THE 1ST RESPONDENT.

¶476

WP(C).No. 29929/2018 & CONN. CASES

¶477

¶478

APPENDIX OF WP(C) 37929/2018

¶479

PETITIONER'S EXHIBITS:

¶480

EXHIBIT P1

¶481

TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO 32070372175/13-14 DATED 9.10.2018

Rajeev Menon R v. State Tax Officer

Case brief

What is this about?

What the court decided

Rajeev Menon R v. State Tax Officer

Case brief

What is this about?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

Coram

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