Challenges to tax demands concerned the State's legislative power to enact Section 174 of the KSGST Act and limitation under Section 25(1) of the KVAT Act. The court dismissed the writ petitions by applying an earlier judgment covering both issues against the petitioners.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 33977 of 2018
PETITIONER:
OPPO MOBILES INDIA PRIVATE LIMITED, SWAPNIL ENCLAVE, SECOND FLOOR, HIGH COURT JUNCTION, ERNAKULAM, KOCHI-682 031, (REPRESENTED BY SRI. BIJU VARGHESE, POWER OF ATTORNEY)
BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768)
RESPONDENTS:
1 STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, IST CIRCLE, KALAMASSERY AT KAKKANAD, KALAMASSERY-682 030.
4 INSPECTING ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KAKKANAD- 682 030.
AAG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).33980/2018, WP(C).34178/2018,
-2-
WP(C).No. 33977 of 2018 & CONN. CASES
WP(C).34180/2018, WP(C).34976/2018, WP(C).34978/2018, WP(C).36753/2018, WP(C).36754/2018, WP(C).37151/2018, WP(C).37351/2018, WP(C).37355/2018, WP(C).37953/2018, WP(C).38351/2018, WP(C).38954/2018, WP(C).39553/2018, WP(C).39753/2018, WP(C).40351/2018, WP(C).40955/2018, WP(C).41752/2018, WP(C).42353/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-3-
WP(C).No. 33977 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 33980 of 2018
PETITIONERS:
M/S.AISWARYA AGENCIES MURIKKUMMOODU JUNCTION, K.P ROAD, KAYAMKULAM, ALAPPUZHA DISTRICT, REPRESENTED BY ITS PROPRIETOR SALEEM.A.
BY ADVS. S.ANILKUMAR M.RAJAGOPAL SRI.M.RAJAGOPAL
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, SGST DEPARTMENT, ALAPPUZHA, PIN- 688 001.
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 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018,
-4-
WP(C).No. 33977 of 2018 & CONN. CASES
WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 33977 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 34178 of 2018
PETITIONER:
PRADEEP AGENCY, TC/39/362-1, KOTHUVAL STREET, CHALAI, MANACAUD, THIRUVANANTHAPURAM - 695 036. REPRESENTED BY SRI RAJALINGAM, PROPRIETOR)
BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768)
RESPONDENTS:
1 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, THIRUVANANTHAPURAM-695 002.
2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002.
3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM – 695 002.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018,
-6-
WP(C).No. 33977 of 2018 & CONN. CASES
WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-7-
WP(C).No. 33977 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 34180 of 2018
PETITIONER:
AMUTHU TRADERS, AGED 43 YEARS
KALADY, KARAMANA PO, THIRUVANANTHAPURAM 695 002 (REPRESENTED BY SRI A.M. RAJAN, PROPRIETOR)
BY ADVS.
SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768)
RESPONDENTS:
1 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, THIRUVANANTHAPURAM-695 002.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018,
-8-
WP(C).No. 33977 of 2018 & CONN. CASES
WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 33977 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 34976 of 2018
PETITIONER:
WOOD BANK, AGED 50 YEARS 41/1029, VEEKSHANAM ROAD, KOCHI-682 032, REPRESENTED BY RASHEED KALARIKKAL, MANAGING PARTNER, WOOD BANK.
BY ADVS. K.M. CHERIAN SRI.R.RAMAKRISHNAN POTTY
RESPONDENTS:
1 THE STATE TAX OFFICER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, 2ND CIRCLE, ERNAKULAM, CLASS TOWER, 2ND FLOOR, OLD RAILWAY STATION ROAD, KOCHI-682 018.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E.
-10-
WP(C).No. 33977 of 2018 & CONN. CASES
UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 33977 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 34978 of 2018
PETITIONER:
THALUKANDATHIL JEWELLERS
IRITTY, KANNUR DISTRICT, 670 703, REPRESENTED BY ITS PROPRIETOR, K.M.SCARIACHAN.
BY ADVS. SRI.C.RAMACHANDRAN SMT.M.K.HAJARA
RESPONDENTS:
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
-12-
WP(C).No. 33977 of 2018 & CONN. CASES
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 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-13-
WP(C).No. 33977 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 36753 of 2018
PETITIONER:
AVEDA RESORTS AND SPA PRIVATE LIMITED AMMANKARY ROAD, KUMARAKOM PO, KOTTAYAM 686 553 REPRESENTED BY ITS MANAGING DIRECTOR
BY ADV. SRI.BLAZE K.JOSE
RESPONDENTS:
1 THE 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., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS
-14-
WP(C).No. 33977 of 2018 & CONN. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-15-
WP(C).No. 33977 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 36754 of 2018
PETITIONER:
AVEDA RESORTS AND SPA PRIVATE LIMITED, AMMANKARY ROAD KUMARAKOM PO KOTTAYAM-686 553 REPRESENTED BY ITS MANAGING DIRECTOR.
BY ADVS. SRI.BLAZE K.JOSE SMT.O.K.SANTHA
RESPONDENTS:
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
-16-
WP(C).No. 33977 of 2018 & CONN. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-17-
WP(C).No. 33977 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 37151 of 2018
PETITIONER:
BINIL ROY S.N., AGED 51 YEARS PROPRIETOR, S.N.OIL WORLD, T.C.9/2099, THAMARAKULAM LANE, SASTHAMANGALAM, THIRUVANANTHAPURAM, PIN- 695 010.
BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL
RESPONDENTS:
1 THE STATE TAX OFFICER, (WORKS CONTRACT, OFFICE OF THE ASSISTANT COMMISSIONER (WORKS CONTRACT), SGST DEPARTMENT, RTAX TOWERS, 2ND FLOOR, KARAMANA, THIRUVANANTHAPURAM, PIN-695 002.
2 STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC.,
-18-
WP(C).No. 33977 of 2018 & CONN. CASES
JAISHANKAR V. NAIR.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-19-
WP(C).No. 33977 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 37351 of 2018
PETITIONER:
PRADEEPKUMAR J., AGED 50 YEARS MANAGING PARTNER, M/S.MEACHERRY STEELS, VALLANGHY, NEMMARA, PALAKKAD.
BY ADVS. SRI.SAJAN VARGHEESE K. SRI.JOPHY POTHEN KANDANKARY SRI.LIJU. M.P
RESPONDENTS:
1 THE STATE OF KERALA, REP. BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM -695 001.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS
-20-
WP(C).No. 33977 of 2018 & CONN. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-21-
WP(C).No. 33977 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 37355 of 2018
PETITIONER:
M/S. SOUMYA FASHION JEWELLERY, SIVA BHAVAN, THATHANCODE,ANAD P.O, NEDUMANGAD – 695 541, REPRESENTED PROPRIETOR SRI. R.SIVARAJAN. BY ADV. SRI.SOJAN JAMES
RESPONDENTS:
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
-22-
WP(C).No. 33977 of 2018 & CONN. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-23-
WP(C).No. 33977 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 37953 of 2018
PETITIONER:
M/S. ASIAN COLORS
MAIN ROAD, CHELAKKARA, THRISSUR DISTRICT - 680 586, REPRESENTED BY ITS PROPRIETOR, JAFAR U.M.
BY ADVS. SRI.K.J.ABRAHAM C.N.BABU RAJ SRI.NIKHIL JOHN
RESPONDENTS:
1 THE STATE TAX OFFICER-I STATE GOODS AND SERVICES TAX DEPARTMENT, WADAKKANCERY, THRISSUR DISTRICT - 680 582.
-24-
WP(C).No. 33977 of 2018 & CONN. CASES
SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-25-
WP(C).No. 33977 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 38351 of 2018
PETITIONER:
P.R.RAVIMOHAN, AGED 60 YEARS PROPRIETOR, CLASSIC FURNISHING, DEVASWOM BUILDING, PALACE ROAD, THRISSUR- 680 020.
BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM
RESPONDENTS:
-26-
WP(C).No. 33977 of 2018 & CONN. CASES
STATE TAX COMPLEX, POOTHOLE, THRISSUR-680 004. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-27-
WP(C).No. 33977 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 38954 of 2018
PETITIONER:
SRI. MUHAMMED KUNJU P.M., AGED 60 YEARS PROPRIETOR, M/S. ROYAL GRANITES, PALLIRMANGALAM, MADIYOOR, KOTHAMANGALAM – 686 693.
BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR)
RESPONDENTS:
1 THE INTELLIGENCE OFFICER, SQUAD NO.IV, MINI CIVIL STATION, MATTANCHERRY AT ALUVA -683 101.
-28-
WP(C).No. 33977 of 2018 & CONN. CASES
SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-29-
WP(C).No. 33977 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 39553 of 2018
PETITIONER:
TULASI DEVELOPERS INDIA PVT. LTD VIII/522B,129,. MAVELIPURAM, KAKKANAD, KOCHI-682 030, REPRESENTED BY ITS MANAGING DIRECTOR MR. THULASI DAS G.,
BY ADVS. SRI.SOJAN MATHEW SMT.K.J.VALSALA KUMARI SRI.V.C.CHARLY
RESPONDENTS:
1 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,T AXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001
2 STATE TAX OFFICER (WORKS CONTRACT), (COMMERCIAL TAX OFFICER), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM,PIN-682 015
3 UNION OF INDIA REPRESENTED BY TH E 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.
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WP(C).No. 33977 of 2018 & CONN. CASES
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 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 33977 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 39753 of 2018
PETITIONER:
GLAMOUR GENTS SHOP (DEFUNCT), CENTURY COMPLEX 3RD FLOOR, NEAR NEW BUS STAND, KOZHIKODE-673004, REPRESENTED BY ITS MANAGING PARTNER ABOOBACKER SIDHIQ T.O.
BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR SRI.T.G.MADHAVANUNNI
RESPONDENTS:
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
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WP(C).No. 33977 of 2018 & CONN. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 33977 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 40351 of 2018
PETITIONER:
WILSON R
AGED 46 YEARS S/O RAJAN, THEKKU HOUSE, ARAMPADAM, THATHAMANGALAM, PALAKKAD.
BY ADV. SRI.C.K.SREEJITH
RESPONDENTS:
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E.
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WP(C).No. 33977 of 2018 & CONN. CASES
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 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 33977 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 40955 of 2018
PETITIONERS:
M/S. VEDANTA LTD, SESA IRON,GOA,REP.BY AUTHORIZED PERSON SRI.RAJU NAIK.S/O GOPAL,AGED 52 YEARS.
BY ADV. SRI.C.K.SREEJITH
RESPONDENTS:
1 THE STATE TAX OFFICER (ENQUIRY) STATE GOODS AND SERVICES TAX DEPARTMENT, KASARAGOD 671 121.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
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WP(C).No. 33977 of 2018 & CONN. CASES
ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).41752/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 33977 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 41752 of 2018
PETITIONER:
M.S.SOAPS PUNCHIRI MILL, CHORODE, VATAKARA-673 106, REPRESENTED BY NISHAD.M.S., PROPRIETOR, M.S.SOAPS.
BY ADVS. SRI.K.M.CHERIAN SRI.R.RAMAKRISHNAN POTTY
RESPONDENTS:
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
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WP(C).No. 33977 of 2018 & CONN. CASES
BY ADV. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).42353/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018, WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 33977 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 42353 of 2018
PETITIONER:
PREMIUM FOODS KALLINGAL, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, SRI.PADMANABHAN.K.R.
BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.S.JAFFERALI
RESPONDENTS:
1 THE STATE TAX OFFICER STATE GOODS SERVICE TAX DEPARTMENT, KERALA, IIND CIRCLE, PALAKKAD - 678 001.
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 21.01.2019, ALONG WITH WP(C).39753/2018, WP(C).41752/2018, WP(C).40955/2018, WP(C).40351/2018, WP(C).39553/2018, WP(C).38954/2018, WP(C).38351/2018, WP(C).37953/2018, WP(C).37355/2018, WP(C).37351/2018, WP(C).37151/2018, WP(C).36754/2018, WP(C).36753/2018, WP(C).34978/2018,
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WP(C).No. 33977 of 2018 & CONN. CASES
WP(C).34976/2018, WP(C).34180/2018, WP(C).34178/2018, WP(C).33980/2018, WP(C).33977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 33977 of 2018 & CONN. CASES
JUDGMENT
[ WP(C) 33977/2018,WP(C).33980/2018 ,WP(C).34178/2018,WP(C).34180/2018 ,WP(C).34976/2018 ,WP(C).34978/2018,WP(C).36753/2018 ,WP(C).36754/2018 ,WP(C).37151/2018,WP(C).37351/2018 ,WP(C).37355/2018 ,WP(C).37953/2018,WP(C).38351/2018 ,WP(C).38954/2018 ,WP(C).39553/2018,WP(C).39753/2018 ,WP(C).40351/2018 ,WP(C).40955/2018 ,WP(C).41752/2018 ,WP(C).42353/2018 ]
In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the state's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken.
I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above.
Sd/-
DAMA SESHADRI NAIDU
JUDGE
JS
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WP(C).No. 33977 of 2018 & CONN. CASES
APPENDIX OF WP(C) 33977/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32071289319/2014-15 DATED 27.04.2018 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE ABOVE DEMAND NOTICE IN FORM 1 BEARING NO.A5-3585/18 DATED 06.08.2018 ISSUED BY THE 4TH RESPONDENT.
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WP(C).No. 33977 of 2018 & CONN. CASES
APPENDIX OF WP(C) 33980/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ORDER DATED 03.08.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17.
EXHIBIT P2 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P. (C)NO.13552 OF 2018.
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WP(C).No. 33977 of 2018 & CONN. CASES
APPENDIX OF WP(C) 34178/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32010718509/2016-17 DATED 22.5.2018 ISSUED BY THE 1ST RESPONDENT.
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WP(C).No. 33977 of 2018 & CONN. CASES
APPENDIX OF WP(C) 34180/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32010766481/2014-15 DATED 17.10.2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32010766481/2014-15 DATED 20.04.2018 ISSUED BY THE 1ST RESPONDENT.
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WP(C).No. 33977 of 2018 & CONN. CASES
APPENDIX OF WP(C) 34976/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE ASSESSMENT ORDER NO.32071523962/2013-14 DATED 31.07.2018.
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WP(C).No. 33977 of 2018 & CONN. CASES
APPENDIX OF WP(C) 34978/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER ISSUED FOR THE YEAR 2013-14 DATED 30/06/2018.
EXHIBIT P2 A TRUE COPY OF THE REVENUE RECOVERY NOTICE FOR THE YEAR 2013-14 DATED 05/10/2018. EXHIBIT P3 A TRUE COPY OF INTERIM ORDER IN WP(C) NO.13930/18 DATED 13/04/2018.
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WP(C).No. 33977 of 2018 & CONN. CASES
APPENDIX OF WP(C) 36753/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 THE PHOTOCOPY OF ORDER NO.320532 45489/2014-2015 DATED 31.05.2018 OF THE 4TH RESPONDENT.
EXHIBIT P2 THE NOTICE OF DEMAND NO.320532 45489/20142015 DATED 31.05.2018 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT.
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WP(C).No. 33977 of 2018 & CONN. CASES
APPENDIX OF WP(C) 36754/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF ORDER NO.32050563634/2014-2015 DATED 8.10.2018 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT
EXHIBIT P2 THE NOTICE OF DEMAND NO.32050563634 DATED 8.10.2018 ISSUED TO THE PETITIONER BY THE 4TH RESPONDENT
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WP(C).No. 33977 of 2018 & CONN. CASES
APPENDIX OF WP(C) 37151/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF NOTICE DATED 22.10.2018 ISSUED BY THE 1ST RESPONDENT
EXHIBIT P2 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC.13552/2018
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WP(C).No. 33977 of 2018 & CONN. CASES
APPENDIX OF WP(C) 37351/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE NO.32090934014/2015-16 DATED 16.10.18 ISSUED BY THE 2ND RESPONDENT
EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018 PASSED IN WPC. NO.11335/2018 ON TH EFILE OF THIS HON'BLE COURT
EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER DATED 4.5.2018 PASSED IN WPC.15084/2018
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WP(C).No. 33977 of 2018 & CONN. CASES
APPENDIX OF WP(C) 37355/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-12 DATED 29/09/2018. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 29/09/2018. EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2014-15 DATED 29/09/2018. EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2016-17 DATED 29/09/2018.
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WP(C).No. 33977 of 2018 & CONN. CASES
APPENDIX OF WP(C) 37953/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE ASSESSMENT ORDER NO.32081343535/2013-14 DATED 26/10/2018.
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WP(C).No. 33977 of 2018 & CONN. CASES
APPENDIX OF WP(C) 38351/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ORDER NO.32080555304/12-14 DATED 23.10.2018. EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE NO.A7/3526/2018 DATED 16.11.2018.
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WP(C).No. 33977 of 2018 & CONN. CASES
APPENDIX OF WP(C) 38954/2018
PETITIONER'S/S EXHIBITS:
| EXHIBIT P1 | TRUE COPY OF THE ISM/IV/4/2016-17 YEAR 2016-17 ISSU TO THE PETITIONER |
PENALTY ORDER NO. DATED 31/07/2018 FOR THE ED BY THE 1ST RESPONDENT . |
|---|---|---|
| EXHIBIT P2 | TRUE COPY OF THE AMENDMENT) ACT, 2 |
CONSTITUTIONAL (101ST 016. |
| EXHIBIT P3 | TRUE COPY OF THE SEVENTH SCHEDULE INDIA. |
UNION LIST (LIST I) TO THE TO THE CONSTITUTION OF |
| EXHIBIT P4 | TRUE COPY OF THE THE SEVENTH SCHED INDIA. |
STATE LIST (LIST II) TO ULE TO THE CONSTITUTION OF |
| EXHIBIT P5 | TRUE COPY OF THE DATED 16/09/2016 OF REVENUE, GOVER |
NOTIFICATION NO.SO 2986(E) ISSUED BY THE DEPARTMENT NMENT OF INDIA. |
| EXHIBIT P6 | TRUE COPY OF THE THE HON'BLE COURT DATED 04/04/2018. |
INTERIM ORDER ISSUED BY OF KERALA IN WPC NO.11335 |
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WP(C).No. 33977 of 2018 & CONN. CASES
APPENDIX OF WP(C) 39553/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF NOTICE NO.32072020817/2012-13 DATED 22.11.2018, ISSUED BY THE 2ND RESPONDENT
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WP(C).No. 33977 of 2018 & CONN. CASES
APPENDIX OF WP(C) 39753/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.3.2018 ISSUED U/S 15(1) OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2011-12
EXHIBIT P2 A TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 4TH RESPONDENT DATED 23.10.2018 WITH ENGLISH TRANSLATION EXHIBIT P2 B TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 4TH RESPONDENT DATED 22.11.2018 WITH ENGLISH TRANSLATION EXHIBIT P2 C TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 4TH RESPONDENT DATED 23.10.2018 WITH ENGLISH TRANSLATION EXHIBIT P2 D TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 4TH RESPONDENT DATED 22.11.2018 WITH ENGLISH TRANSLATION EXHIBIT P3 TRUE COPY OF THE ORDER DATED 4.4.2018 OF THE HON'BLE HIGH COURT IN WPC.11335 OF 2018
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WP(C).No. 33977 of 2018 & CONN. CASES
APPENDIX OF WP(C) 40351/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF THE ORDER NO.32407570916/2014-15 DATED 17.10.2018. EXHIBIT P2 THE TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 DATED 17.10.2018.
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WP(C).No. 33977 of 2018 & CONN. CASES
APPENDIX OF WP(C) 40955/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF THE ORDER DATED 7.8.2018 EXHIBIT P2 THE TRUE COPY OF THE DEMAND NOTICE DATED 1.11.2018 DEMANDING AN AMOUNT OF RS 2,67,057/-
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WP(C).No. 33977 of 2018 & CONN. CASES
APPENDIX OF WP(C) 41752/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32111243998/2011-12 DATED 29/11/2018 EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32111243998/2012-13 DATED 29/11/2018 EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER NO.32111243998/2013-14 DATED 29/11/2018 EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER NO.32111243998/2014-15 DATED 29/11/2018 EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER NO.32111243998/2015-16 DATED 29/11/2018
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WP(C).No. 33977 of 2018 & CONN. CASES
APPENDIX OF WP(C) 42353/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 07/12/2018.
2 issues framed by the court
Was Section 174 of the KSGST Act ultra vires the State's legislative power?
Were 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¶401
2 provisions across 2 enactments
OPPO MOBILES INDIA PRIVATE LIMITED
STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, IST CIRCLE, KALAMASSERY AT KAKKANAD
COMMISSIONER OF STATE TAXES
STATE OF KERALA
INSPECTING ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KAKKANAD
DAMA SESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
