Challenges to the State's legislative power to enact Section 174 of the KSGST Act and to demands allegedly 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
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 34710 of 2018
PETITIONER/S:
MATHEW IYPE AGED 80 YEARS
S/O.IYPE, NEERNAL HOUSE, KALLOORKKADU, NAGAPUZHA PO, MUVATTUPUZHA, ERNAKULAM -686668
BY ADVS.
SRI.K.S.HARIHARAN NAIR SRI.P.T.JOSEPH (PANJIKARAN)
RESPONDENT/S:
1 STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER (IB), MATTANCHERRY AT MINI CIVIL STATION, ALUVA -683101
OTHER PRESENT:
W.P.(C) No.34710/2018 & Conn.Cases
-2-
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 16.01.2019, ALONG WITH WP(C).15695/2018, WP(C).34907/2018, WP(C).35306/2018, WP(C).35307/2018, WP(C).35509/2018, WP(C).35908/2018, WP(C).36307/2018, WP(C).36509/2018, WP(C).37308/2018, WP(C).39510/2018, WP(C).40308/2018, WP(C).40506/2018, WP(C).40510/2018, WP(C).41508/2018, WP(C).41706/2018, WP(C).42307/2018, WP(C).42308/2018, WP(C).42506/2018, WP(C).42509/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.34710/2018 & Conn.Cases
-3-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 15695 of 2018
PETITIONER/S:
A.C.JOSEPH PROPRIETOR, M/S. AKKARA JEWELLERS,OLLUR, THRISSUR DISTRICT
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENT/S:
1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT,4TH CIRCLE, THRISSUR 680001
W.P.(C) No.34710/2018 & Conn.Cases
-4-
4 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110001
BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & 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 16.01.2019, ALONG WITH WP(C).34710/2018, WP(C).42509/2018, WP(C).42506/2018, WP(C).42307/2018, WP(C).42308/2018, WP(C).41706/2018, WP(C).41508/2018, WP(C).40506/2018, WP(C).40510/2018, WP(C).40308/2018, WP(C).39510/2018, WP(C).37308/2018, WP(C).36509/2018, WP(C).36307/2018, WP(C).35908/2018, WP(C).35509/2018, WP(C).35306/2018, WP(C).35307/2018, WP(C).34907/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.34710/2018 & Conn.Cases
-5-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 34907 of 2018
PETITIONER/S:
DRIPLEX WATER ENGINEERING LTD. C/O.BHARATH PETROLEUM CORPORATION LTD., KOCHI REFINERY, ERNAKULAM-682 302, REPRESENTED BY ITS REGIONAL EXECUTIVE DIRECTOR SRI.M.NARAYANAN KUTTY.
BY ADV. SRI.K.S.HARIHARAN NAIR
RESPONDENT/S:
W.P.(C) No.34710/2018 & Conn.Cases
-6-
3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001.
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 16.01.2019, ALONG WITH WP(C).34710/2018, WP(C).42509/2018, WP(C).42506/2018, WP(C).42307/2018, WP(C).42308/2018, WP(C).41706/2018, WP(C).41508/2018, WP(C).40506/2018, WP(C).40510/2018, WP(C).40308/2018, WP(C).39510/2018, WP(C).37308/2018, WP(C).36509/2018, WP(C).36307/2018, WP(C).35908/2018, WP(C).35509/2018, WP(C).35306/2018, WP(C).35307/2018, WP(C).15695/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.34710/2018 & Conn.Cases
-7-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 35306 of 2018
PETITIONER/S:
RAMLA JAMAL, AGED 43 YEARS PROPRIETRIX, M/S. THREE STAR PLYWOOD, PAIPRA P.O., PEZHAKKAPPALLY, MUVATTUPUZHA.
BY ADVS.
SRI.P.S.SOMAN SMT.T.RADHAMANY
RESPONDENT/S:
1 STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, MINI CIVIL STATION, MUVATTUPUZHA, ERNAKULAM - 688 669.
W.P.(C) No.34710/2018 & Conn.Cases
-8-
4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001.
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 16.01.2019, ALONG WITH WP(C).34710/2018, WP(C).42509/2018, WP(C).42506/2018, WP(C).42307/2018, WP(C).42308/2018, WP(C).41706/2018, WP(C).41508/2018, WP(C).40506/2018, WP(C).40510/2018, WP(C).40308/2018, WP(C).39510/2018, WP(C).37308/2018, WP(C).36509/2018, WP(C).36307/2018, WP(C).35908/2018, WP(C).35509/2018, WP(C).35307/2018, WP(C).34907/2018, WP(C).15695/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.34710/2018 & Conn.Cases
-9-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 35307 of 2018
PETITIONER/S:
HATHIKA M., AGED 45 YEARS
M/S. AL-SAFA HARDWARE, PAZHAMBALACODE, THARUR PO, PALAKKAD.
BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY
RESPONDENT/S:
W.P.(C) No.34710/2018 & Conn.Cases
-10-
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 16.01.2019, ALONG WITH WP(C).34710/2018, WP(C).42509/2018, WP(C).42506/2018, WP(C).42307/2018, WP(C).42308/2018, WP(C).41706/2018, WP(C).41508/2018, WP(C).40506/2018, WP(C).40510/2018, WP(C).40308/2018, WP(C).39510/2018, WP(C).37308/2018, WP(C).36509/2018, WP(C).36307/2018, WP(C).35908/2018, WP(C).35509/2018, WP(C).35306/2018, WP(C).34907/2018, WP(C).15695/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.34710/2018 & Conn.Cases
-11-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 35509 of 2018
PETITIONER/S:
M/S.CLIFF TOP BEACH RESORT, 282, ALIYIVAKKON, CHILAKOOR PO, VARKALA, REPRESENTED BY ITS MANAGING PARTNER MR. ABRAHAM L.K.
BY ADVS. SRI.A.KUMAR SMTG.MINI(1748) SRI.AJAY V.ANAND SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD
RESPONDENT/S:
W.P.(C) No.34710/2018 & Conn.Cases
-12-
3 STATE TAX OFFICER (LUXURY TAX) OFFICE OF THE DEPUTY COMMISSIONER STATE GST DEPARTMENT, KARAMANA, TRIVANDRUM-695001.
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 16.01.2019, ALONG WITH WP(C).34710/2018, WP(C).42509/2018, WP(C).42506/2018, WP(C).42307/2018, WP(C).42308/2018, WP(C).41706/2018, WP(C).41508/2018, WP(C).40506/2018, WP(C).40510/2018, WP(C).40308/2018, WP(C).39510/2018, WP(C).37308/2018, WP(C).36509/2018, WP(C).36307/2018, WP(C).35908/2018, WP(C).35306/2018, WP(C).35307/2018, WP(C).34907/2018, WP(C).15695/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.34710/2018 & Conn.Cases
-13-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 35908 of 2018
PETITIONER/S:
M/S.SRI RAM STEEL FURNITURE,
IX/1088A, MESTHRIPADAM, NEAR SREE NARAYANA PUBLIC SCHOOL, KALLUKUTTIYAL ROAD, ELAPULLY P.O., PALAKKAD, REP. BY PROPRIETOR SRI. M. MANIKANDAN, S/O. MANI, AGED 48 YEARS.
BY ADV. SRI.C.K.SREEJITH
RESPONDENT/S:
W.P.(C) No.34710/2018 & Conn.Cases
-14-
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 16.01.2019, ALONG WITH WP(C).34710/2018, WP(C).42509/2018, WP(C).42506/2018, WP(C).42307/2018, WP(C).42308/2018, WP(C).41706/2018, WP(C).41508/2018, WP(C).40506/2018, WP(C).40510/2018, WP(C).40308/2018, WP(C).39510/2018, WP(C).37308/2018, WP(C).36509/2018, WP(C).36307/2018, WP(C).35509/2018, WP(C).35306/2018, WP(C).35307/2018, WP(C).34907/2018, WP(C).15695/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.34710/2018 & Conn.Cases
-15-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 36307 of 2018
PETITIONER/S:
APPUKUTTAN PILLAI, AGED 67 YEARS PROPRIETOR, M/S GOURI INDUSTRIES, POOYAPALLY P O, KOLLAM DISTRICT, PIN-691537.
BY ADV. SRI.BOBBY JOHN
RESPONDENT/S:
1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN-695 002.
W.P.(C) No.34710/2018 & Conn.Cases
-16-
4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT(REVENUE), CENTRAL SECRETARIAT, NEW DELHI110 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 16.01.2019, ALONG WITH WP(C).34710/2018, WP(C).42509/2018, WP(C).42506/2018, WP(C).42307/2018, WP(C).42308/2018, WP(C).41706/2018, WP(C).41508/2018, WP(C).40506/2018, WP(C).40510/2018, WP(C).40308/2018, WP(C).39510/2018, WP(C).37308/2018, WP(C).36509/2018, WP(C).35908/2018, WP(C).35509/2018, WP(C).35306/2018, WP(C).35307/2018, WP(C).34907/2018, WP(C).15695/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.34710/2018 & Conn.Cases
-17-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 36509 of 2018
PETITIONER/S:
MANIPAL K12 EDUCATION (P) LTD. (NOW KNOWN AS PEARSON EDUCATION SERVICES PVT. LTD) DIVYASREE CHAMBERS, LANGFORD ROAD, BENGALURU-560 025 REPRESENTED BY SRI. VIJAYAKUMAR K. CHETTIYAR, COMPANY SECRETARY.
BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768)
RESPONDENT/S:
1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, IV TH CIRCLE, KOZHIKODE-673 001.
2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM 695002
W.P.(C) No.34710/2018 & Conn.Cases
-18-
3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM 695002
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 16.01.2019, ALONG WITH WP(C).34710/2018, WP(C).42509/2018, WP(C).42506/2018, WP(C).42307/2018, WP(C).42308/2018, WP(C).41706/2018, WP(C).41508/2018, WP(C).40506/2018, WP(C).40510/2018, WP(C).40308/2018, WP(C).39510/2018, WP(C).37308/2018, WP(C).36307/2018, WP(C).35908/2018, WP(C).35509/2018, WP(C).35306/2018, WP(C).35307/2018, WP(C).34907/2018, WP(C).15695/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.34710/2018 & Conn.Cases
-19-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 37308 of 2018
PETITIONER/S:
M/S. FORTUNE, KARTHIKA, PULAMON P.O KOTTARAKKARA REPRESENTED BY IT'S MANAGING PARTNER, BABU M.V.
BY ADVS. SRI.S.SANTHOSH KUMAR ANJANA S SANTHOSH SMT.P.LISSY JOSE.
RESPONDENT/S:
W.P.(C) No.34710/2018 & Conn.Cases
-20-
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 16.01.2019, ALONG WITH WP(C).34710/2018, WP(C).42509/2018, WP(C).42506/2018, WP(C).42307/2018, WP(C).42308/2018, WP(C).41706/2018, WP(C).41508/2018, WP(C).40506/2018, WP(C).40510/2018, WP(C).40308/2018, WP(C).39510/2018, WP(C).36509/2018, WP(C).36307/2018, WP(C).35908/2018, WP(C).35509/2018, WP(C).35306/2018, WP(C).35307/2018, WP(C).34907/2018, WP(C).15695/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.34710/2018 & Conn.Cases
-21-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 39510 of 2018
PETITIONER/S:
ANTONY CYRIAC, AGED 50 YEARS
PROPRIETOR,CHENNOTH PAINTS,CHERTHALA-688 534,ALAPPUZHA DISTRICT.
BY ADVS.
SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS
RESPONDENT/S:
W.P.(C) No.34710/2018 & Conn.Cases
-22-
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 16.01.2019, ALONG WITH WP(C).34710/2018, WP(C).42509/2018, WP(C).42506/2018, WP(C).42307/2018, WP(C).42308/2018, WP(C).41706/2018, WP(C).41508/2018, WP(C).40506/2018, WP(C).40510/2018, WP(C).40308/2018, WP(C).37308/2018, WP(C).36509/2018, WP(C).36307/2018, WP(C).35908/2018, WP(C).35509/2018, WP(C).35306/2018, WP(C).35307/2018, WP(C).34907/2018, WP(C).15695/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.34710/2018 & Conn.Cases
-23-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 40308 of 2018
PETITIONER/S:
M/S. CHENNATTU DISTRIBUTORS ETTUMANOOR,KOTTAYAM,REPRESENTED BY ITS PROPRIETOR,SR.SAJI JACOB.
BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV
RESPONDENT/S:
W.P.(C) No.34710/2018 & Conn.Cases
-24-
4 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 16.01.2019, ALONG WITH WP(C).34710/2018, WP(C).42509/2018, WP(C).42506/2018, WP(C).42307/2018, WP(C).42308/2018, WP(C).41706/2018, WP(C).41508/2018, WP(C).40506/2018, WP(C).40510/2018, WP(C).39510/2018, WP(C).37308/2018, WP(C).36509/2018, WP(C).36307/2018, WP(C).35908/2018, WP(C).35509/2018, WP(C).35306/2018, WP(C).35307/2018, WP(C).34907/2018, WP(C).15695/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.34710/2018 & Conn.Cases
-25-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 40506 of 2018
PETITIONER/S:
MEGA PRINT, TC 25/1480 (1490), S.S. COVIL ROAD, THIRUVANANTHAPURAM-695 001, REPRESENTED BY ITS PARTNER P JAMES.
BY ADVS.
SRI.K.M.FIROZ SMT.M.SHAJNA
RESPONDENT/S:
W.P.(C) No.34710/2018 & Conn.Cases
-26-
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 16.01.2019, ALONG WITH WP(C).34710/2018, WP(C).42509/2018, WP(C).42506/2018, WP(C).42307/2018, WP(C).42308/2018, WP(C).41706/2018, WP(C).41508/2018, WP(C).40510/2018, WP(C).40308/2018, WP(C).39510/2018, WP(C).37308/2018, WP(C).36509/2018, WP(C).36307/2018, WP(C).35908/2018, WP(C).35509/2018, WP(C).35306/2018, WP(C).35307/2018, WP(C).34907/2018, WP(C).15695/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.34710/2018 & Conn.Cases
-27-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 40510 of 2018
PETITIONER/S:
METRO AGENCIES
TC. 38/659(1), SHAH COMPLEX, POWER HOUSE ROAD, THIRUVANANTHAPURAM - 695 023, REPRESENTED BY ITS PARTNER M.K. SAIFUDEEN, AGED 66, S/O. MOHAMMED KANUN, T.C. 48/529-11, KOKATTUNAGAR, MANACAUD, TRIVANDRUM - 695 009.
BY ADV. SRI.K.M.FIROZ
RESPONDENT/S:
1 THE STATE TAX OFFICER (COMMERCIAL TAX OFFICER), SECOND CIRCLE, SGST DEPARTMENT, 2ND FLOOR, TAX TOWER, THIRUVANANTHAPURAM - 695 002.
W.P.(C) No.34710/2018 & Conn.Cases
-28-
5 UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI - 110001.
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 16.01.2019, ALONG WITH WP(C).34710/2018, WP(C).42509/2018, WP(C).42506/2018, WP(C).42307/2018, WP(C).42308/2018, WP(C).41706/2018, WP(C).41508/2018, WP(C).40506/2018, WP(C).40308/2018, WP(C).39510/2018, WP(C).37308/2018, WP(C).36509/2018, WP(C).36307/2018, WP(C).35908/2018, WP(C).35509/2018, WP(C).35306/2018, WP(C).35307/2018, WP(C).34907/2018, WP(C).15695/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.34710/2018 & Conn.Cases
-29-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 41508 of 2018
PETITIONER/S:
M/S. SMART FOOT WEAR MARKETING 12/494, NADATHARA, MOORKANIKKARA, EARAVIMANGALAM ROAD, KOZHUKULLY P.O., THRISSUR, REPRESENTED BY MANAGING PARTNER ANTO.P.I.
BY ADVS. SRI.M.JITHESH MENON SMT.K.INDU (POURNAMI) SRI.P.G.MAHESHKUMAR SRI.R.BRIJESH
RESPONDENT/S:
1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001.
W.P.(C) No.34710/2018 & Conn.Cases
-30-
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 16.01.2019, ALONG WITH WP(C).34710/2018, WP(C).42509/2018, WP(C).42506/2018, WP(C).42307/2018, WP(C).42308/2018, WP(C).41706/2018, WP(C).40506/2018, WP(C).40510/2018, WP(C).40308/2018, WP(C).39510/2018, WP(C).37308/2018, WP(C).36509/2018, WP(C).36307/2018, WP(C).35908/2018, WP(C).35509/2018, WP(C).35306/2018, WP(C).35307/2018, WP(C).34907/2018, WP(C).15695/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.34710/2018 & Conn.Cases
-31-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 41706 of 2018
PETITIONER/S:
ASHIRWAD HERITAGE RESORTS
A PARTNERSHIP HAVING ITS OFFICE AT II/463, WARD NO.2, KUMARAKOM PANCHAYAT, KUMARAKOM.P.O., KOTTAYAM DISTRICT, PIN-686563, REPRESENTED BY ITS MANAGING PARTNER.
BY ADVS. SRI.ABRAHAM GEORGE JACOB SRI.JIBU P THOMAS
RESPONDENT/S:
W.P.(C) No.34710/2018 & Conn.Cases
-32-
3 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF KERALA IN THE TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001.
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 16.01.2019, ALONG WITH WP(C).34710/2018, WP(C).42509/2018, WP(C).42506/2018, WP(C).42307/2018, WP(C).42308/2018, WP(C).41508/2018, WP(C).40506/2018, WP(C).40510/2018, WP(C).40308/2018, WP(C).39510/2018, WP(C).37308/2018, WP(C).36509/2018, WP(C).36307/2018, WP(C).35908/2018, WP(C).35509/2018, WP(C).35306/2018, WP(C).35307/2018, WP(C).34907/2018, WP(C).15695/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.34710/2018 & Conn.Cases
-33-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 42307 of 2018
PETITIONER/S:
M/S. CLASSIC HYUNDAI MACHINGAL, MELMURI, MALAPPURAM DISTRICT-676302, REPRESENTED BY ITS MANAGING PARTNER MR.C.P.ABDULLA.
BY ADVS. SMT.K.LATHA SRI.C.RAMACHANDRAN
RESPONDENT/S:
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
W.P.(C) No.34710/2018 & Conn.Cases
-34-
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).34710/2018, WP(C).42509/2018, WP(C).42506/2018, WP(C).42308/2018, WP(C).41706/2018, WP(C).41508/2018, WP(C).40506/2018, WP(C).40510/2018, WP(C).40308/2018, WP(C).39510/2018, WP(C).37308/2018, WP(C).36509/2018, WP(C).36307/2018, WP(C).35908/2018, WP(C).35509/2018, WP(C).35306/2018, WP(C).35307/2018, WP(C).34907/2018, WP(C).15695/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.34710/2018 & Conn.Cases
-35-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 42308 of 2018
PETITIONER/S:
MADANI ENTERPRISES NULLIPPADY, KASARAGOD DISTRICT, PIN-671 121, REPRESENTED BY ITS MANAGING PARTNER ILYAS.T.A.
BY ADVS.
SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL
RESPONDENT/S:
1 STATE TAX OFFICER, KSGST DEPARTMENT, KASARGOD, PIN-671 121.
2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT,. GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.
W.P.(C) No.34710/2018 & Conn.Cases
-36-
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 16.01.2019, ALONG WITH WP(C).34710/2018, WP(C).42509/2018, WP(C).42506/2018, WP(C).42307/2018, WP(C).41706/2018, WP(C).41508/2018, WP(C).40506/2018, WP(C).40510/2018, WP(C).40308/2018, WP(C).39510/2018, WP(C).37308/2018, WP(C).36509/2018, WP(C).36307/2018, WP(C).35908/2018, WP(C).35509/2018, WP(C).35306/2018, WP(C).35307/2018, WP(C).34907/2018, WP(C).15695/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.34710/2018 & Conn.Cases
-37-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 42506 of 2018
PETITIONER/S:
A. PRAKASAN AGED 43 YEARS S/O.AYYAPPAN EZHUTHASSAN, PROPRIETOR, M/S. IRON AND HARDWARE MERCHANT, MUDAPPALLUR,ALATHUR, PALAKKAD DISTRICT
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENT/S:
W.P.(C) No.34710/2018 & Conn.Cases
-38-
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 16.01.2019, ALONG WITH WP(C).34710/2018, WP(C).42509/2018, WP(C).42307/2018, WP(C).42308/2018, WP(C).41706/2018, WP(C).41508/2018, WP(C).40506/2018, WP(C).40510/2018, WP(C).40308/2018, WP(C).39510/2018, WP(C).37308/2018, WP(C).36509/2018, WP(C).36307/2018, WP(C).35908/2018, WP(C).35509/2018, WP(C).35306/2018, WP(C).35307/2018, WP(C).34907/2018, WP(C).15695/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.34710/2018 & Conn.Cases
-39-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 42509 of 2018
PETITIONER/S:
R.PRATHEESH AGED 36 YEARS S/O. A.RADHKRISHNAN, PROPRIETOR, M/S. CEMENT STOCKIST, MUDAPPALLUR ALATHUR, PALAKKAD DISTRICT
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.HARISANKAR V. MENON
RESPONDENT/S:
W.P.(C) No.34710/2018 & Conn.Cases
-40-
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 16.01.2019, ALONG WITH WP(C).34710/2018, WP(C).42506/2018, WP(C).42307/2018, WP(C).42308/2018, WP(C).41706/2018, WP(C).41508/2018, WP(C).40506/2018, WP(C).40510/2018, WP(C).40308/2018, WP(C).39510/2018, WP(C).37308/2018, WP(C).36509/2018, WP(C).36307/2018, WP(C).35908/2018, WP(C).35509/2018, WP(C).35306/2018, WP(C).35307/2018, WP(C).34907/2018, WP(C).15695/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.34710/2018 & Conn.Cases
-41-
J U D G M E N T
[ WP(C) 34710/2018 ,WP(C).15695/2018 ,WP(C).34907/2018 ,WP(C).35306/2018 ,WP(C).35307/2018 ,WP(C).35509/2018 ,WP(C).35908/2018 ,WP(C).36307/2018 ,WP(C).36509/2018 ,WP(C).37308/2018 ,WP(C).39510/2018 ,WP(C).40308/2018 ,WP(C).40506/2018 ,WP(C).40510/2018 ,WP(C).41508/2018 ,WP(C).41706/2018 ,WP(C).42307/2018 ,WP(C).42308/2018 ,WP(C).42506/2018 ,WP(C).42509/2018 ]
In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken.
I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above.
Sd/-
DAMA SESHADRI NAIDU
JUDGE
JJJ
W.P.(C) No.34710/2018 & Conn.Cases
-42-
APPENDIX OF WP(C) 34710/2018
PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF TADING,PROFIT & LOSS ACCOUNT AND BALANCE SHEET FOR THE YEAR 2013-14 EXHIBIT P2 COPY OF THE NOTICE DATED 24.09.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO.13552 OF 2018
W.P.(C) No.34710/2018 & Conn.Cases
-43-
APPENDIX OF WP(C) 15695/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF THE PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 28.04.2018 EXHIBIT P1 A COPY OF THE PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 28.04.2018 EXHIBIT P1 B COPY OF THE PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 28.04.2018 EXHIBIT P1 C COPY OF THE PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 28.04.2018 EXHIBIT P1 D COPY OF THE PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 28.04.2018 EXHIBIT P1 E COPY OF THE PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 28.04.2018 EXHIBIT P2 COPY OF ORDER IN WPC.NO. 11335/2018 OF THIS HON'BLE COURT 04.04.2018
W.P.(C) No.34710/2018 & Conn.Cases
-44-
APPENDIX OF WP(C) 34907/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ANNUAL RETURN IN FORM 10B DATED FILED BY THE PETITIONER FOR THE YEAR 2011-12.
EXHIBIT P1 A COPY OF ANNUAL RETURN IN FORM 10 DATED 3.6.2014 FILED BY THE PETITIONER FOR THE YEAR 2013-14.
EXHIBIT P1 B COPY OF ANNUAL RETURN IN FORM 10B FILED BY THE PETITIONER FOR THE YEAR 2013-14.
EXHIBIT P1 C COPY OF ANNUAL RETURN IN FORM 10 DATED 7.10.2015 FILED BY THE PETITIONER FOR THE YEAR 2014-15.
EXHIBIT P1 D COPY OF ANNUAL RETURN IN FORM 10B FILED BY THE PETITIONER FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF NOTICE DATED 14.9.2018 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2011-12.
EXHIBIT P2 A COPY OF NOTICE DATED 14.9.2018 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P2 B COPY OF THE NOTICE DATED 14.9.2018 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2014-15.
EXHIBIT P3 COPOY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552 OF 2018.
W.P.(C) No.34710/2018 & Conn.Cases
-45-
APPENDIX OF WP(C) 35306/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32151445931/2015-16 DATED 31.8.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC.11335/2018 DATED 4.4.2018
W.P.(C) No.34710/2018 & Conn.Cases
-46-
APPENDIX OF WP(C) 35307/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE 2013-14 DATED 30.06.2018
EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE 2014-15 DATED 30.06.2018
EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE 2015-16 DATED 30.06.2018
EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE 2016-17 DATED 02.07.2018
EXHIBIT P5 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 30.06.2018.
EXHIBIT P6 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 30.06.2018.
EXHIBIT P7 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 30.06.2018.
EXHIBIT P8 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 02.07.2018.
W.P.(C) No.34710/2018 & Conn.Cases
-47-
APPENDIX OF WP(C) 35509/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE CALLING FOR RECORDS PERTAINING TO 2014-2018 DATED 8.8.2018.
W.P.(C) No.34710/2018 & Conn.Cases
-48-
APPENDIX OF WP(C) 35908/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF THE ASSESSMENT ORDER NO.32090635045/2011-12 DATED 29.09.2018 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P2 THE TRUE COPY OF THE DEMAND NOTICE FOR THE YEAR 2011-12 DATED 29.09.2018.
EXHIBIT P3 THE TRUE COPY OF THE ASSESSMENT ORDER NO.32090635045/2012-13 DATED 29.09.2018 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P4 THE TRUE COPY OF THE DEMAND NOTICE ISSUED FOR THE RETURN PERIOD 2012-13 DATED 29.09.2018.
EXHIBIT P5 THE TRUE COPY OF THE ASSESSMENT ORDER NO.32090635045/2013-14 DATED 29.09.2018 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P6 THE TRUE COPY OF THE DEMAND NOTICE ISSUED FOR THE RETURN PERIOD 2013-14 DATED 29.09.2018.
W.P.(C) No.34710/2018 & Conn.Cases
-49-
APPENDIX OF WP(C) 36307/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE SAID NOTICE DATED 18.09.2018 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER FOR 2012-13. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 04.04.4028 PASSED BY THIS HON'BLE COURT IN WP(C)NO.11335/2018.
EXHIBIT P2 A TRUE COPY OF THE INTERIM ORDER DATED 03.10.2018 PASSED BY THIS HON'BLE COURT IN WP(C)NO.32076/2018.
W.P.(C) No.34710/2018 & Conn.Cases
-50-
APPENDIX OF WP(C) 36509/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PRE ASSESSMENT NOTICE NO. A 2455/2018 DATED 22.9.2018 ISSUED BY THE 1ST RESPONDENT
W.P.(C) No.34710/2018 & Conn.Cases
-51-
APPENDIX OF WP(C) 37308/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 11.09.2018 FOR THE ASSESSMENT YEAR 2011-2012 PASSED BY THE 4TH RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 10.08.2018 FOR THE ASSESSMENT YEAR 2016-2017 PASSED BY THE 4TH RESPONDENT.
EXHIBIT P3 TRUE COPY OF THE PENALTY ORDER DATED 11.09.2018 FOR THE YEAR 2011-2012 PASSED BY THE 4TH RESPONDENT.
EXHIBIT P4 TRUE COPY OF THE PENALTY ORDER DATED 10.08.2018 FOR THE YEAR 2016-2017 PASSED BY THE 4TH RESPONDENT.
W.P.(C) No.34710/2018 & Conn.Cases
-52-
APPENDIX OF WP(C) 39510/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF PENALTY ORDER DATED 30.7.2018 FOR RS 5,08,040/-FOR THE YEAR 2015-16 PASSED BY THE 1ST RESPONDENT U/S 67(1) OF THE KVAT ACT.
EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 30.7.18 ISSUED FOR THE YEAR 15-16 BY 1ST RESPONDENT PURSUANT TO EXBT-P1 PENALTY ORDER.
EXHIBIT P3 TRUE COPY OF THE CONSTITUTION (101ST AMENDMENT)ACT,2016 DATED 8.9.16 PUBLISHED IN THE EXTRAORDINARY GAZETTE OF INDIA.
EXHIBIT P4 TRUE COPY OF INTERIM ORDER GRANTED BY THIS HON'BLE COURT IN WPC NO 11335/18 DATED 4.4.18
W.P.(C) No.34710/2018 & Conn.Cases
-53-
APPENDIX OF WP(C) 40308/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2016-17 PASSED BY THE 1ST RESPONDENT DATED 7.11.2018
W.P.(C) No.34710/2018 & Conn.Cases
-54-
APPENDIX OF WP(C) 40506/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF PENALTY ORDER NO.CR.24/17-18 DATED 06.09.2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2015-16
W.P.(C) No.34710/2018 & Conn.Cases
-55-
APPENDIX OF WP(C) 40510/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF ASSESSMENT ORDER NO. 32010751934/15-16 DATED 31-05-2018 AND DEMAND NOTICE DATED 31-05-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2015-16.
W.P.(C) No.34710/2018 & Conn.Cases
-56-
APPENDIX OF WP(C) 41508/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE ORDER DATED 26.11.2018 PASSED BY THE 2ND RESPONDENT FOR THE YEAR 2010-11.
W.P.(C) No.34710/2018 & Conn.Cases
-57-
APPENDIX OF WP(C) 41706/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 30.8.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF INTERIM ORDER PASSED IN WPC.NO.14246 OF 2018 DATED 24.4.2018 RELATING TO KERALA TAX ON LUXURIES ACT, 1976.
W.P.(C) No.34710/2018 & Conn.Cases
-58-
APPENDIX OF WP(C) 42307/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
THE TRUE COPY OF THE PRE ASSESSMENT NOTICE FOR THE YEAR 2014-2015 DATED 21.11.2018, 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.
W.P.(C) No.34710/2018 & Conn.Cases
-59-
APPENDIX OF WP(C) 42308/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
COPY OF ORDER DATED 03.11.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16.
EXHIBIT P2 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WP(C)NO.13552 OF 2018.
W.P.(C) No.34710/2018 & Conn.Cases
-60-
APPENDIX OF WP(C) 42506/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14
W.P.(C) No.34710/2018 & Conn.Cases
-61-
APPENDIX OF WP(C) 42509/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14
2 issues framed by the court
Is Section 174 of the KSGST Act ultra vires the State's legislative power?
Are the challenged demands barred by limitation under Section 25(1) of the KVAT Act?
Colour shows how this judgement treated each authority
W.P. (C) No.11335 of 2018 and connected casesApplied¶385
2 provisions across 2 enactments
MATHEW IYPE
STATE TAX OFFICER
THE STATE OF KERALA
UNION OF INDIA
DAMA SESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
