Challenges to the State's legislative power under Section 174 of the KSGST Act and to demands as time-barred under Section 25(1) of the KVAT Act were rejected. The court dismissed the batch of writ petitions by applying an earlier judgment covering both issues against the petitioners.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 30201 of 2018
PETITIONER:
LULU INTERNATIONAL SHOPPING MALL (P) LTD., 34/1000, NH47, EDAPPALLY, KOCHI-682 024, REPRESENTED BY ITS AUTHORIZED SIGNATORY SIBY THOMAS.
BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) RAJAGOPAL M.
RESPONDENTS:
1 THE STATE TAX OFFICER, SQUAD NO.III, STATE GOODS AND SERVICE TAXES DEPARTMENT, THEVARA, KOCHI, PIN-682 015.
2 THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE-II, THEVARA, KOCHI-682 015.
3 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.
4 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 |
|---|---|---|
| 24.01.2019, ALONG | WITH WP(C).31605/2018, | WP(C).32003/2018, |
| WP(C).32005/2018, | WP(C).32804/2018, | WP(C).33001/2018, |
| WP(C).33005/2018, | WP(C).33201/2018, | WP(C).33203/2018, |
| WP(C).33602/2018, | WP(C).34204/2018, | WP(C).34604/2018, |
| WP(C).34803/2018, | WP(C).36604/2018, | WP(C).36605/2018, |
| WP(C).36801/2018, | WP(C).37002/2018, | WP(C).37004/2018, |
| WP(C).37602/2018, WP( | C).37803/2018, THE COURT | ON THE SAME DAY |
| DELIVERED THE FOLLOWIN | G: |
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WP(C).No. 30201 of 2018 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 31605 of 2018
PETITIONER:
ADITHYA ENTERPRISES, 03/81, DIAMOND PLAZA, CHAKKORATHUKULAM, KOZHIKODE-673 011.
REPRESENTED BY ITS MANAGING PARTNER K.K.ABDULLA.
BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR SRI.T.G.MADHAVANUNNI
RESPONDENTS:
1 THE COMMISSIONER OF COMMMERCIAL TAXES, THIRUVANANTHAPURAM-695 033.
2 THE ASSISTANT COMMISSIONER(ASSESSMENT)-11, SPECIAL CIRCLE,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 24.01.2019, ALONG WITH WP(C).30201/2018, WP(C).37803/2018, WP(C).37602/2018, WP(C).37004/2018, WP(C).37002/2018, WP(C).36801/2018, WP(C).36604/2018, WP(C).36605/2018,
-3-
WP(C).No. 30201 of 2018 & CON. CASES
WP(C).34803/2018, WP(C).32003/2018, WP(C).32005/2018, WP(C).32804/2018, WP(C).33001/2018, WP(C).33005/2018, WP(C).33201/2018, WP(C).33203/2018, WP(C).33602/2018, WP(C).34204/2018, WP(C).34604/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 30201 of 2018 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 32003 of 2018
PETITIONER:
A.M.ABDUL HAMEED, AGED 58 YEARS, PROPRIETOR, M/S.ARAFA TRADERS, SULTHAN BATHERY, WAYANAD DISTRICT, S/O.LATE MOPIDEEN,
BY ADVS. SRI.HARISANKAR V. MENON MEERA V.MENON
RESPONDENTS:
1 THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, WAYANAD AT KALPETTA 673 121.
2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001.
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 24.01.2019, ALONG WITH WP(C).30201/2018, WP(C).37803/2018, WP(C).37602/2018, WP(C).37004/2018, WP(C).37002/2018, WP(C).36801/2018, WP(C).36604/2018, WP(C).36605/2018, WP(C).34803/2018, WP(C).31605/2018, WP(C).32005/2018,
-5-
WP(C).No. 30201 of 2018 & CON. CASES
WP(C).32804/2018, WP(C).33001/2018, WP(C).33005/2018, WP(C).33201/2018, WP(C).33203/2018, WP(C).33602/2018, WP(C).34204/2018, WP(C).34604/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 30201 of 2018 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 32005 of 2018
PETITIONER:
M/S.RAJAH HEALTHY ACRES (P) LTD., PERUMANNUR PO, CHALISSERY, PALAKKAD, REPRESENTED BY ITS DIRECTOR, DR. SREERAJ KUNNASSERI
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENTS:
1 THE ASST. COMMISSIONER-I, SPECIAL CIRCLE, STATE TAXES DEPARTMENT, PALAKKAD 678 004.
2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001.
3 SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIATE,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 24.01.2019, ALONG WITH WP(C).30201/2018, WP(C).37803/2018, WP(C).37602/2018, WP(C).37004/2018, WP(C).37002/2018, WP(C).36801/2018, WP(C).36604/2018, WP(C).36605/2018, WP(C).34803/2018, WP(C).32003/2018, WP(C).31605/2018, WP(C).32804/2018, WP(C).33001/2018, WP(C).33005/2018, WP(C).33201/2018, WP(C).33203/2018, WP(C).33602/2018, WP(C).34204/2018, WP(C).34604/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 30201 of 2018 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 32804 of 2018
PETITIONER:
AVINASH PRAVEEN R., AGED 45 YEARS PROPRIETOR, SREE VAISHNAVI ENTERPRISES, T.C. 17/5222, BLISS DALE, PATTOM P.O., THIRUVANANTHAPURAM.
BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA
RESPONDENTS:
1 THE STATE TAX OFFICER, FIRST CIRCLE, STAE GOODS AND SERVICE TAX DEPARTMENT, 4TH FLOOR, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002.
-8-
WP(C).No. 30201 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.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24.01.2019, ALONG WITH WP(C).30201/2018, WP(C).37803/2018, WP(C).37602/2018, WP(C).37004/2018, WP(C).37002/2018, WP(C).36801/2018, WP(C).36604/2018, WP(C).36605/2018, WP(C).34803/2018, WP(C).32003/2018, WP(C).31605/2018, WP(C).32005/2018, WP(C).33001/2018, WP(C).33005/2018, WP(C).33201/2018, WP(C).33203/2018, WP(C).33602/2018, WP(C).34204/2018, WP(C).34604/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 30201 of 2018 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 33001 of 2018
PETITIONER:
P.A. IBRAHIM, AGED 47 YEARS PROPRIETOR, M/S MUSAMIL POULTRY FARM, MANAPADAM, ELAVAMPADOM P.O., PALAKKAD DISTRICT.
BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, ALATHUR.
2 THE DEPUTY COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, PALAKKAD -678 001.
3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT 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 24.01.2019, ALONG WITH WP(C).30201/2018, WP(C).37803/2018, WP(C).37602/2018, WP(C).37004/2018, WP(C).37002/2018, WP(C).36801/2018, WP(C).36604/2018, WP(C).36605/2018, WP(C).34803/2018, WP(C).32003/2018, WP(C).31605/2018,
-10-
WP(C).No. 30201 of 2018 & CON. CASES
WP(C).32005/2018, WP(C).32804/2018, WP(C).33005/2018, WP(C).33201/2018, WP(C).33203/2018, WP(C).33602/2018, WP(C).34204/2018, WP(C).34604/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 30201 of 2018 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 33005 of 2018
PETITIONER:
ANAD VIJAYAKUMAR, AGED 30 YEARS, S/O P.VIJAYAKUMAR, PROPRIETOR, SAI ENGINEERING, 10/544, KANNADI, 10, THANEERPANDAL, KINNASSERY, PALAKKAD, RESIDING AT MAYOOKHAM, KOLLEKULANGARA P.O., PALAKKAD.
BY ADVS. SRI.J.JULIAN XAVIER SRI.FIROZ K.ROBIN
RESPONDENTS:
1 STATE OF KERALA, REP. BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 STATE TAX OFFICER (WORKS CONTRACT), PALAKKAD-687 001. 3 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, 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.
-12-
WP(C).No. 30201 of 2018 & CON. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24.01.2019, ALONG WITH WP(C).30201/2018, WP(C).37803/2018, WP(C).37602/2018, WP(C).37004/2018, WP(C).37002/2018, WP(C).36801/2018, WP(C).36604/2018, WP(C).36605/2018, WP(C).34803/2018, WP(C).32003/2018, WP(C).31605/2018, WP(C).32005/2018, WP(C).32804/2018, WP(C).33001/2018, WP(C).33201/2018, WP(C).33203/2018, WP(C).33602/2018, WP(C).34204/2018, WP(C).34604/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 30201 of 2018 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 33201 of 2018
PETITIONER:
K.RAJAN, AGED 56 YEARS PROPRIETOR, M/S.ANU CONSTRUCTION, ULLOOR, THIRUVANANTHAPURAM. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY
RESPONDENTS:
1 ASSISTANT COMMISSIONER (WORKS CONTRACT), SGST DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 002.
2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 001.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24.01.2019, ALONG WITH WP(C).30201/2018, WP(C).37803/2018, WP(C).37602/2018, WP(C).37004/2018, WP(C).37002/2018, WP(C).36801/2018, WP(C).36604/2018, WP(C).36605/2018,
-14-
WP(C).No. 30201 of 2018 & CON. CASES
WP(C).34803/2018, WP(C).32003/2018, WP(C).31605/2018, WP(C).32005/2018, WP(C).32804/2018, WP(C).33001/2018, WP(C).33005/2018, WP(C).33203/2018, WP(C).33602/2018, WP(C).34204/2018, WP(C).34604/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 30201 of 2018 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 33203 of 2018
PETITIONER:
M/S GRAND AYUR ISLAND, ODAMPALLY JUNCTION, PANAVALLY, ALAPPUZHA, REPRESENTED BY ITS PROPRIETOR MRS ANNIE XAVIER
BY ADVS.
SRI.RAJESH NAMBIAR SRI.N.R.SAJ
RESPONDENTS:
1 STATE TAX OFFICER (LT), STATE GOODS AND SERVICE TAXES DEPARTMENT, ALAPPUZHA – 688 501.
2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001.
3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT.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 24.01.2019, ALONG WITH WP(C).30201/2018, WP(C).37803/2018, WP(C).37602/2018, WP(C).37004/2018, WP(C).37002/2018, WP(C).36801/2018, WP(C).36604/2018, WP(C).36605/2018, WP(C).34803/2018, WP(C).32003/2018, WP(C).31605/2018, WP(C).32005/2018, WP(C).32804/2018, WP(C).33001/2018,
-16-
WP(C).No. 30201 of 2018 & CON. CASES
WP(C).33005/2018, WP(C).33201/2018, WP(C).33602/2018, WP(C).34204/2018, WP(C).34604/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 30201 of 2018 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 33602 of 2018
PETITIONER:
SRI.SAKKEER HUSSAIN N.A. AGED 52 YEARS PROPRIETOR, M/S. SANI WORLD, AKBAR BUILDING, PUKKATTUPADY, ALUVA -683 561.
BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR)
RESPONDENTS:
1 THE STATE TAX OFFICER, SG AND ST DEPARTMENT, ALUVA 683 101.
2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA.P.O., THIRUVANANTHAPURAM-695 002.
4 THE CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, 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.
-18-
WP(C).No. 30201 of 2018 & CON. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24.01.2019, ALONG WITH WP(C).30201/2018, WP(C).37803/2018, WP(C).37602/2018, WP(C).37004/2018, WP(C).37002/2018, WP(C).36801/2018, WP(C).36604/2018, WP(C).36605/2018, WP(C).34803/2018, WP(C).32003/2018, WP(C).31605/2018, WP(C).32005/2018, WP(C).32804/2018, WP(C).33001/2018, WP(C).33005/2018, WP(C).33201/2018, WP(C).33203/2018, WP(C).34204/2018, WP(C).34604/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-19-
WP(C).No. 30201 of 2018 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 34204 of 2018
PETITIONER:
M/S. FASHION POINT, NEAR BUS STAND, KUTTIADY, REPRESENTED BY ITS PROPRIETOR MUNEER M.A
BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV SRI.K.C.MOHANDAS
RESPONDENTS:
1 THE STATE TAX OFFICER, SGST DEPARTMENT, VATAKARA, KOZHIKODE -673 002.
2 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, 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.,
-20-
WP(C).No. 30201 of 2018 & CON. CASES
SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS.,SRI. P.R. SREEJITH.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24.01.2019, ALONG WITH WP(C).30201/2018, WP(C).37803/2018, WP(C).37602/2018, WP(C).37004/2018, WP(C).37002/2018, WP(C).36801/2018, WP(C).36604/2018, WP(C).36605/2018, WP(C).34803/2018, WP(C).32003/2018, WP(C).31605/2018, WP(C).32005/2018, WP(C).32804/2018, WP(C).33001/2018, WP(C).33005/2018, WP(C).33201/2018, WP(C).33203/2018, WP(C).33602/2018, WP(C).34604/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-21-
WP(C).No. 30201 of 2018 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 34604 of 2018
PETITIONER:
LUKE JACOB, AGED 48 YEARS PROPRIETOR, VISION INTERIORS AND EQUIPMENTS, PRAYIKKARA, MAVELIKKARA- 690 101.
BY ADVS.
SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768)
RESPONDENTS:
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24.01.2019, ALONG WITH WP(C).30201/2018, WP(C).37803/2018, WP(C).37602/2018, WP(C).37004/2018, WP(C).37002/2018, WP(C).36801/2018, WP(C).36604/2018, WP(C).36605/2018,
-22-
WP(C).No. 30201 of 2018 & CON. CASES
WP(C).34803/2018, WP(C).32003/2018, WP(C).31605/2018, WP(C).32005/2018, WP(C).32804/2018, WP(C).33001/2018, WP(C).33005/2018, WP(C).33201/2018, WP(C).33203/2018, WP(C).33602/2018, WP(C).34204/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-23-
WP(C).No. 30201 of 2018 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 34803 of 2018
PETITIONER:
M/S.JAIRAJ TRADERS, KOONTHAMATTATHIL BUILDING, UZHAVOOR P.O., KOTTAYAM - 686 634, REPRESENTED BY ITS MANAGING PARTNER, SRI.SIMON JOSEPH.
BY ADV. SMT.M.K.HAJARA
RESPONDENTS:
1 THE STATE TAX OFFICER, S.G.S.T. DEPARTMENT, ETTUMANOOR - 686 631.
-24-
WP(C).No. 30201 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 24.01.2019, ALONG WITH WP(C).30201/2018, WP(C).37803/2018, WP(C).37602/2018, WP(C).37004/2018, WP(C).37002/2018, WP(C).36801/2018, WP(C).36604/2018, WP(C).36605/2018, WP(C).32003/2018, WP(C).31605/2018, WP(C).32005/2018, WP(C).32804/2018, WP(C).33001/2018, WP(C).33005/2018, WP(C).33201/2018, WP(C).33203/2018, WP(C).33602/2018, WP(C).34204/2018, WP(C).34604/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-25-
WP(C).No. 30201 of 2018 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 36604 of 2018
PETITIONER:
M/S.TILES WORLD, KARINKALLATHANI, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, SUDHEESH.E., AGED 37, S/O.BALAN EDATHODIYIL.
BY ADVS.
SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, MANNARKKAD - 678 582.
2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM -695 001.
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 24.01.2019, ALONG WITH WP(C).30201/2018, WP(C).37803/2018, WP(C).37602/2018, WP(C).37004/2018, WP(C).37002/2018, WP(C).36801/2018, WP(C).36605/2018, WP(C).34803/2018, WP(C).32003/2018, WP(C).31605/2018, WP(C).32005/2018, WP(C).32804/2018, WP(C).33001/2018, WP(C).33005/2018,
-26-
WP(C).No. 30201 of 2018 & CON. CASES
WP(C).33201/2018, WP(C).33203/2018, WP(C).33602/2018, WP(C).34204/2018, WP(C).34604/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-27-
WP(C).No. 30201 of 2018 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 36605 of 2018
PETITIONER:
M/S. ABKO WOOD AND FURNITURE WORKS, BEACH ROAD, POST TANUR, MALAPPURAM DST, 676302S REPRESENTED BY ITS MANAGING PARTNER P.P. ABDUL AZEEZ
BY ADV. SMT.M.K.HAJARA
RESPONDENTS:
1 THE STATE TAX OFFICER(COMMERCIAL TAX OFFICER), GOODS AND SERVICE TAXES, TIRUR, MALAPPURAM DST, 676 101.
BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR.,
SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS.
-28-
WP(C).No. 30201 of 2018 & CON. CASES
SRI.P.L.BABU, SC, CENTRAL BOARD OF EXCISE & CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24.01.2019, ALONG WITH WP(C).30201/2018, WP(C).37803/2018, WP(C).37602/2018, WP(C).37004/2018, WP(C).37002/2018, WP(C).36801/2018, WP(C).36604/2018, WP(C).34803/2018, WP(C).32003/2018, WP(C).31605/2018, WP(C).32005/2018, WP(C).32804/2018, WP(C).33001/2018, WP(C).33005/2018, WP(C).33201/2018, WP(C).33203/2018, WP(C).33602/2018, WP(C).34204/2018, WP(C).34604/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-29-
WP(C).No. 30201 of 2018 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 36801 of 2018
PETITIONER:
M/S. HERO PAINTS, CHERTHALA, ALAPPUZHA, REPRESENTED BY ITS PROPRIETOR, SRI.AMAL APPACHAN.
BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV SRI.RAMAN JANARDHANAN
RESPONDENT:
1 THE STATE TAX OFFICER, SGST DEPARTMENT, CHERTHALA, ALAPPUZHA - 688 001.
2 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001.
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.
-30-
WP(C).No. 30201 of 2018 & CON. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24.01.2019, ALONG WITH WP(C).30201/2018, WP(C).37803/2018, WP(C).37602/2018, WP(C).37004/2018, WP(C).37002/2018, WP(C).36604/2018, WP(C).36605/2018, WP(C).34803/2018, WP(C).32003/2018, WP(C).31605/2018, WP(C).32005/2018, WP(C).32804/2018, WP(C).33001/2018, WP(C).33005/2018, WP(C).33201/2018, WP(C).33203/2018, WP(C).33602/2018, WP(C).34204/2018, WP(C).34604/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-31-
WP(C).No. 30201 of 2018 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 37002 of 2018
PETITIONER:
BHIMA AND BROTHER BULLION PRIVATE LIMITED, H.O.BHIMA BUILDING, MULLACKAL, ALAPPUZHA- 688 011, REPRESENTED BY ITS MANAGING DIRECTOR, B. LAKSHMI KANTHAN, S/O BHIMA BHATTAR, AGED 63, O.BHIMA BUILDING, MULLACKAL, ALAPPUZHA- 688 011.
BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA
RESPONDENTS:
1 ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, ALAPPUZHA- 688 011.
-32-
WP(C).No. 30201 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.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24.01.2019, ALONG WITH WP(C).30201/2018, WP(C).37803/2018, WP(C).37602/2018, WP(C).37004/2018, WP(C).36801/2018, WP(C).36604/2018, WP(C).36605/2018, WP(C).34803/2018, WP(C).32003/2018, WP(C).31605/2018, WP(C).32005/2018, WP(C).32804/2018, WP(C).33001/2018, WP(C).33005/2018, WP(C).33201/2018, WP(C).33203/2018, WP(C).33602/2018, WP(C).34204/2018, WP(C).34604/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-33-
WP(C).No. 30201 of 2018 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 37004 of 2018
PETITIONER:
BEAUTY SILKS,
NH-17,THRIPRAYAR,THRISSUR 680 566, REPRESENTED BY ITS MANAGING PARTNER SRI FIROSE P.S
BY ADVS. SRI.K.S.HARIHARAN NAIR SRI.P.F.JOY
RESPONDENTS:
1 THE STATE TAX OFFICER (IB), OFFICE OF THE ASSISTANT COMMISSIONER STATE TAX(IB),THRISSUR DISTRICT, PIN -680 003.
2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY 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 24.01.2019, ALONG WITH WP(C).30201/2018, WP(C).37803/2018, WP(C).37602/2018, WP(C).37002/2018, WP(C).36801/2018, WP(C).36604/2018, WP(C).36605/2018, WP(C).34803/2018, WP(C).32003/2018, WP(C).31605/2018, WP(C).32005/2018,
-34-
WP(C).No. 30201 of 2018 & CON. CASES
WP(C).32804/2018, WP(C).33001/2018, WP(C).33005/2018, WP(C).33201/2018, WP(C).33203/2018, WP(C).33602/2018, WP(C).34204/2018, WP(C).34604/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-35-
WP(C).No. 30201 of 2018 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 37602 of 2018
PETITIONER:
M/S.ANAPPARA KARINKALLU THOZHILALI SAHAYA COOPERATIVE SOCIETY LTD;IX/350,
P O RAMAVARMAPURAM, ANAPPARA, THRISSUR-680 631, REPRESENTED BY ITS SECRETARY SMT. RADHIKA M.V.
BY ADV. SRI.TOMSON T.EMMANUEL
RESPONDENTS:
1 STATE TAX OFFICER, FORMERLY -INTELLIGENCE OFFICER (IB), STATE GOODS AND SERVICES TAX DEPARTMENT, PUTHOL, THRISSUR- 680 004.
2 STATE TAX OFFICER, FORMERLY. COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, PUTHOLE, THRISSUR-680 004.
3 THE COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 022.
-36-
WP(C).No. 30201 of 2018 & CON. CASES
6 ASSISTANT COMMISSIONER, FORMERLY. INSPECTING ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, PUTHOL, THRISSUR-680 004.
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 24.01.2019, ALONG WITH WP(C).30201/2018, WP(C).37803/2018, WP(C).37004/2018, WP(C).37002/2018, WP(C).36801/2018, WP(C).36604/2018, WP(C).36605/2018, WP(C).34803/2018, WP(C).32003/2018, WP(C).31605/2018, WP(C).32005/2018, WP(C).32804/2018, WP(C).33001/2018, WP(C).33005/2018, WP(C).33201/2018, WP(C).33203/2018, WP(C).33602/2018, WP(C).34204/2018, WP(C).34604/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-37-
WP(C).No. 30201 of 2018 & CON. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 24TH DAY OF JANUARY 2019 / 4TH MAGHA, 1940
WP(C).No. 37803 of 2018
PETITIONER:
NEW MADHAN HANDLOOMS, MADAN COMPLEX, 622 A, KARIMPUZHA, PALAKKAD 679 513, REPRESENTED BY ITS PROPRIETOR, SRI. K.R. SUBRAMANIAN.
BY ADV. SRI.K.S.HARIHARAN NAIR
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, OTTAPALAM, PALAKKAD -679 104.
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 24.01.2019, ALONG WITH WP(C).30201/2018, WP(C).37602/2018, WP(C).37004/2018, WP(C).37002/2018, WP(C).36801/2018, WP(C).36604/2018, WP(C).36605/2018, WP(C).34803/2018, WP(C).32003/2018, WP(C).31605/2018, WP(C).32005/2018, WP(C).32804/2018, WP(C).33001/2018, WP(C).33005/2018, WP(C).33201/2018, WP(C).33203/2018, WP(C).33602/2018, WP(C).34204/2018, WP(C).34604/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-38-
WP(C).No. 30201 of 2018 & CON. CASES
JUDGMENT
[ WP(C) 30201/2018,WP(C).31605/2018,WP(C).32003/2018 ,WP(C).32005/2018 ,WP(C).32804/2018,WP(C).33001/2018 ,WP(C).33005/2018 ,WP(C).33201/2018,WP(C).33203/2018 ,WP(C).33602/2018 ,WP(C).34204/2018,WP(C).34604/2018 ,WP(C).34803/2018 ,WP(C).36604/2018,WP(C).36605/2018 ,WP(C).36801/2018 ,WP(C).37002/2018,WP(C).37004/2018 ,WP(C).37602/2018 ,WP(C).37803/2018 ]
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
-39-
WP(C).No. 30201 of 2018 & CON. CASES
APPENDIX OF WP(C) 30201/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF NOTICE DATED 5.3.2018 ISSUED BY THE IST RESPONDENT. EXHIBIT P2 COPY OF THE COMPLAINT DATED 26.3.2018 FILED BY THE PETITIONER BEFORE THE STATION HOUSE OFFICER, KALAMASSERY POLICE STATION. EXHIBIT P3 COPY OF REPLY DATED NIL FILED BY THE PETITIONER AGAINST EXT.P1. EXHIBIT P4 COPY OF ORDER DATED 10.8.2018 ISSUED BY THE IST RESPONDENT FOR THE YEAR 2013-2014 U/S. 67 OF THE KVAT ACT. EXHIBIT P5 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552 OF 2018.
-40-
WP(C).No. 30201 of 2018 & CON. CASES
APPENDIX OF WP(C) 31605/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 10.9.2018 ISSUED U/S 25(1) OF THE KVAT ACT 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2013-14.
EXHIBIT P2 TRUE COPY OF THE ORDER DATED 4.4.2018 OF THE HON'BLE HIGH COURT IN WPC NO 11335 OF
2018
-41-
WP(C).No. 30201 of 2018 & CON. CASES
APPENDIX OF WP(C) 32003/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 7.9.2015.
EXHIBIT P2 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT
DATED 19.09.2018.
-42-
WP(C).No. 30201 of 2018 & CON. CASES
APPENDIX OF WP(C) 32005/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
COPY OF THE PENALTY ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17.
-43-
WP(C).No. 30201 of 2018 & CON. CASES
APPENDIX OF WP(C) 32804/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER NO.32010697743/2013-14 DATED 31.7.2018 AND DEMAND NOTICE DATED 31.7.2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2013-2014.
-44-
WP(C).No. 30201 of 2018 & CON. CASES
APPENDIX OF WP(C) 33001/2018
PETITIONER'S/S EXHIBITS:
| EXHIBIT P1 | COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09 |
|
|---|---|---|
| EXHIBIT P1 | (A) | COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10 |
| EXHIBIT P2 | COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT |
|
| EXHIBIT P2 | (A) | COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT |
| EXHIBIT P3 | COPY OF ORDER ISSUED BY THE 1ST RESPONDENT | |
| EXHIBIT P3 | (A) | COPY OF ORDER ISSUED BY THE 1ST RESPONDENT |
-45-
WP(C).No. 30201 of 2018 & CON. CASES
APPENDIX OF WP(C) 33005/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ORDER DATED 13.8.2018 FOR THE ASSESSMENT YHEAR 2015-16 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF THE ORDER DATED 20.8.2018 FOR THE ASSESSMEMNT YEAR 2016-2017. EXHIBIT P3 TRUE COPY OF THE DEMAND DATED 13.8.2018 FOR THE ASSESSMENT YEAR 2015-16. EXHIBIT P4 TRUE COPY OF THE DEMAND DATED 20.8.2018 FOR THE ASSESSMENT YEAR 2016-17.
-46-
WP(C).No. 30201 of 2018 & CON. CASES
APPENDIX OF WP(C) 33201/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PRE ASSESSMENT NOTICE NO.32011355902/2013-14 DATED 29.09.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14
EXHIBIT P1 (A) TRUE COPY OF THE PRE ASSESSMENT NOTICE NO.32011355902/2014-15 DATED 29.09.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15
EXHIBIT P1 (B) TRUE COPY OF THE PRE ASSESSMENT NOTICE NO.32011355902/2015-16 DATED 29.09.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16
EXHIBIT P2 T TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P(C)NO.11335/2018 DATED 04.04.2018 .
-47-
WP(C).No. 30201 of 2018 & CON. CASES
APPENDIX OF WP(C) 33203/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 21.07.2018 FOR THE YEAR 2015-16 ISSUED UNDER SECTION 6 (2)OF THE KERALA TAX ON LUXURIES ACT.
EXHIBIT P2 TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 21.07.2018 FOR THE YEAR 2016-17 ISSUED BY UNDER SECTION 6(2) OF THE KERALA TAX ON LUXURIES ACT.
EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER DATED 4.04.2018 IN W.P(C)NO.11335/2018. EXHIBIT P4 TRUE COPY OF THE INTERIM ORDER DATED 12.04.2018 IN W.P(C)NO.13136/2018.
-48-
WP(C).No. 30201 of 2018 & CON. CASES
APPENDIX OF WP(C) 33602/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE NO.32150738158/2016-17 DATED 30/08/2018 FOR THE YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016. EXHIBIT P3 TRUE COPY OF THE UNION LIST (LIST I) TO THE SEVENTH SCHEDULE TO THE CONSTITUTIONAL OF INDIA. EXHIBIT P4 TRUE COPY OF THE STATE LIST (LIST II) TO THE SEVENTH SCHEDULE TO THE CONSTITUTIONAL OF INDIA. EXHIBIT P5 TRUE COPY OF THE NOTIFICATION NO.SO 2986(E) DATED 16/09/2016 ISSUED BY THE DEPARTMENT OF REVENU, GOVERNMENT OF INDIA. EXHIBIT P6 TRUE COPY OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN WP(C)NO.11335/2018 DATED 04/04/2018.
-49-
WP(C).No. 30201 of 2018 & CON. CASES
APPENDIX OF WP(C) 34204/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 07.05.2017
EXHIBIT P2 A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT U/S 25 (1) OF THE ACT FOR THE YEAR 2016-17 PASSED BY THE 1ST RESPONDENT DATED 27.02.2018
-50-
WP(C).No. 30201 of 2018 & CON. CASES
APPENDIX OF WP(C) 34604/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE ASSESSMENT ORDER NO.32041032265/2013-14 DATED 19.9.2018 ISSUED BY THE 1ST RESPONDENT
-51-
WP(C).No. 30201 of 2018 & CON. CASES
APPENDIX OF WP(C) 34803/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE NOTICE ISSUED UNDER SEC. 25 (1) OF THE KVAT ACT FOR THE YEAR 2015-16 DATED 12.10.2018
EXHIBIT P2 TRUE COPY OF ORDER IN WRIT PETITION WPC NO. 13930/2018 DATED 13.04.2018
-52-
WP(C).No. 30201 of 2018 & CON. CASES
APPENDIX OF WP(C) 36604/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16
-53-
WP(C).No. 30201 of 2018 & CON. CASES
APPENDIX OF WP(C) 36605/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE NOTICE IN FORM NO,17 OR179/11-12 OF 30-05-11 FOR 2011 -12 ISSUED BY THE 1ST RESPONDENT UNDER RULES 38 & 101 OF KVAT RULES 2005 DATED 27.10.2018.
EXHIBIT P2
A TRUE COPY OF THE JUDGMENT IN 2018 (4)KHC 666 (DB) ARISING AGAINST THE JUDGMENT IN WP(C) NO.10979 OF 2014.
-54-
WP(C).No. 30201 of 2018 & CON. CASES
APPENDIX OF WP(C) 36801/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
A TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED UNDER SECTIONB 25(1) FOR THE YEAR 2015-16 DATED 08.10.2018.
-55-
WP(C).No. 30201 of 2018 & CON. CASES
APPENDIX OF WP(C) 37002/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF ASSESSMENT ORDER NO. 32040294129/14-15 DATED 31.08.2018 AND DEMAND NOTICE DATED 31.08.2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2014-15
-56-
WP(C).No. 30201 of 2018 & CON. CASES
APPENDIX OF WP(C) 37004/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ANNUAL RETURN DATED 27.4.2017 FILED BY THE PETITIONER FOR THE YEAR 2016-17. EXHIBIT P2 COPY OF THE NOTICE DATED 30.4.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 20162017 EXHIBIT P3 COPY OF THE REPLY DATED 3.11.2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P4 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552 OF 2018
-57-
WP(C).No. 30201 of 2018 & CON. CASES
APPENDIX OF WP(C) 37602/2018
PETITIONER'S/S EXHIBITS:
| EXHIBIT | P1 | TRUE COPY OF ANNUAL RETURN DATED 26.10.2015 SUBMITTED FOR THE YEAR 2014-15 BEFORE 2ND RESPONDENT FOR SALE OF INTERLOCKING TILES. |
|---|---|---|
| EXHIBIT | P1(A) | TRUE COPY OF ANNUAL RETURN DATED 2.8.2016 SUBMITTED FOR THE YEAR 2015-16 BEFORE 2ND RESPONDENT FOR SALE OF INTERLOCING TILES. |
| EXHIBIT | P1 (B) | TRUE COPY OF ANNUAL RETURN DATED 14.6.2017 SUBMITTED FOR THE YEAR 2016-17 BEFORE 2ND RESPONDENT FOR SALE OF INTERLOCKING TILES. |
| EXHIBIT | P2 | TRUE COPY OF NOTICE DATED 27.9.2017 PREPARED BY IST RESPONDENT U/S. 67(1) OF KVAT ACT 2003 PROPOSING PENALTY FOR 2014-15 ALLEGING NO RETURNS FILED. |
| EXHIBIT | P2 (A) | TRUE COPY OF NOTICE DATED 27.9.2017 PREPARED BY IST RESPONDENT U/S. 67(1) OF KVAT ACT 2003 PROPOSING PENALTY FOR 2015-16 ALLEGING NO RETURNS FILED. |
| EXHIBIT | P2 (B) | TRUE COPY OF NOTICE DATED 27.9.2017 PREPARED BY IST RESPONDENT U/S. 67(1) OF KVAT ACT 2003 PROPOSING PENALTY FOR 2016- 17ALLEGING NO RETURNS FILED. |
| EXHIBIT | P3 | TRUE COPY OF COMMON REPLY DATED 30.1.2018 SUBMITTED BEFORE THE IST RESPONDENT WHILE PRODUCING BOOKS OF ACCOUNTS FOR 2014-15 TO 2015-16 ALONG WITH PURCHASE AND SALES STATEMENT AND ENGLISH TRANSACTION TO MALAYALAM. |
| EXHIBIT | P4 | TRUE COPY OF ORDER DATED 2.2.2018 COMPLETED BY IST RESPONDENT U/S.67(1) OF KVAT ACT 2003 IMPOSING PENALTY FOR 2014-15. |
| EXHIBIT | P4 (A) | TRUE COPY OF ORDER DATED 2.2.2018 COMPLETED BY IST RESPONDENT U/S.67(1) OF KVAT ACT 2003 IMPOSING PENALTY FOR 2015-16 |
| EXHIBIT | P4 (B) | TRUE COPY OF ORDER DATED 7.3.2018 COMPLETED BY IST RESPONDENT U/S.67(1) OF KVAT ACT 2003 IMPOSING PENALTY FOR 2016-17. |
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WP(C).No. 30201 of 2018 & CON. CASES
EXHIBIT P5 COPY OF EXTRA-ORDINARY GAZETTE OF INDIA DATED 8.9.2016 PUBLISHED BY 5TH RESPONDENT FOR 101ST AMENDMENT ACT 2016 MADE IN CONSTITUTION OF INDIA. EXHIBIT P6 COPY OF INTERIM ORDER DATED 4.4.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO.11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANE, AS ON COMPLETION OF PROCEEDINGS UNDER KVAT ACT. EXHIBIT P7 COPY OF ARREAR NOTICE DATED 8.11.2018 RAISED BY 2ND RESPONDENT IN FORM NO.12A OF KVAT ACT 2003, SERVED ON 12.11.2018 BASED ON EXT.P4, P4(A) AND P4(B) DEMANDS.)
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WP(C).No. 30201 of 2018 & CON. CASES
APPENDIX OF WP(C) 37803/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF THE MONTHLY RETURN FOR THE MONTH OF MARCH 2017 FILED BY THE PETITIONER DATED 27.04.2018. EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 31.08.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C)NO.13552 OF 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
W.P.(C) No.11335 of 2018 and connected casesApplied¶374
2 provisions across 2 enactments
LULU INTERNATIONAL SHOPPING MALL (P) LTD.
THE STATE TAX OFFICER, SQUAD NO.III, STATE GOODS AND SERVICE TAXES DEPARTMENT
THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE-II
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
