Challenges to the State's legislative power to enact Section 174 of the KSGST Act and to tax demands on limitation grounds under Section 25(1) of the KVAT Act were rejected. The court dismissed the writ petitions by applying the ratio of 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. 32863 of 2018
PETITIONER:
MOHAMMED NAJEEB,AGED 46 YEARS, PROPRIETOR, M/S ALIF HARDWARES,VAZHICHERRY,ALAPPUZHA,688001
BY ADVS.
SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR)
RESPONDENTS:
1 THE STATE TAX OFFICER SG AND ST DEPARTMENT,2ND CIRCLE,ALAPPUZHA 688001
2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA.P.O., THIRUVANANTHAPURAM-695002.
3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001.
4 THE CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001.
OTHER PRESENT:
ADDL. AG K.K. RAVINDRANATH. SPL. G.P. SRI. C.E. UNNIKRISHNAN. GP DR. THUSHARA JAMES. SR. SC. SRI. SREELAL N. WARRIER
| THIS WRIT PETITION | (CIVIL) HAVING BEEN | FINALLY HEARD ON |
|---|---|---|
| 21.01.2019, ALONG | WITH WP(C).32865/2018, | WP(C).33061/2018, |
| WP(C).34261/2018, | WP(C).34264/2018, | WP(C).34265/2018, |
| WP(C).35263/2018, | WP(C).35264/2018, | WP(C).35464/2018, |
| WP(C).35664/2018, | WP(C).36090/2018, | WP(C).36461/2018, |
| WP(C).36463/2018, | WP(C).36464/2018, | WP(C).36665/2018, |
| WP(C).37265/2018, | WP(C).37462/2018, | WP(C).40489/2018, |
| WP(C).40490/2018, WP( | C).41487/2018, THE COURT | ON THE SAME DAY |
| DELIVERED THE FOLLOWIN | G: |
Wpc nO.32863/2018 & CONN.CASES 2
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. 32865 of 2018
PETITIONER/S:
M/S. KTC AUTOMOTIVE COMPANY KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER
BY ADV. SRI.RAJESH NAMBIAR
RESPONDENT/S:
1 THE ASSISTANT COMMISSIONER-II SPECIAL CIRCLE-II, SGST DEPARTMENT, KOZHIKODE670038
2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001.
3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM-695001.
| THIS WRIT PETITION | (CIVIL) HAVING BEEN | FINALLY HEARD ON |
|---|---|---|
| 21.01.2019, ALONG | WITH WP(C).37462/2018, | WP(C).37265/2018, |
| WP(C).41487/2018, | WP(C).40490/2018, | WP(C).40489/2018, |
| WP(C).36090/2018, | WP(C).36463/2018, | WP(C).36461/2018, |
| WP(C).36665/2018, | WP(C).36464/2018, | WP(C).34265/2018, |
| WP(C).34264/2018, | WP(C).35264/2018, | WP(C).35263/2018, |
| WP(C).35664/2018, | WP(C).35464/2018, | WP(C).34261/2018, |
| WP(C).33061/2018, WP | (C).32863/2018, THE COURT | ON THE SAME DAY |
| DELIVERED THE FOLLOWI | NG: |
Wpc nO.32863/2018 & CONN.CASES 3
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. 33061 of 2018
PETITIONER:
MR.PUNAMCHAND D KULARIA,AGED 36 YEARS PROPRIETOR, BNP INTERIORS, XXI/445, SOUTH KALAMASSERY, OPPOSITE NEST NEAR COCHIN UNIVERSITY, ERNAKULAM - 682022
BY ADV. SMT.K.LATHA
RESPONDENTS:
1 THE COMMERCIAL TAX OFFICER(WORKS CONTRACT) OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, OLD RAILWAY STATION, CLAS TOWER, ERNAKULAM - 682017
2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM 695 002.
3 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001.
BY ADV. SRI.RAJESH B., 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 N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).37462/2018, WP(C).37265/2018, WP(C).41487/2018, WP(C).40490/2018, WP(C).40489/2018, WP(C).36090/2018, WP(C).36463/2018, WP(C).36461/2018, WP(C).36665/2018, WP(C).36464/2018, WP(C).34265/2018, WP(C).34264/2018, WP(C).35264/2018, WP(C).35263/2018, WP(C).35664/2018, WP(C).35464/2018, WP(C).32865/2018, WP(C).34261/2018, WP(C).32863/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
Wpc nO.32863/2018 & CONN.CASES 4
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. 34261 of 2018
PETITIONER/S:
USHASKUMAR M.R,AGED 46 YEARS, S/O RAVEENDRAN, PROPRIETOR, M/S AKSHARA AGENCIES, MARANADU P.O., KOTTARAKKARA, KOLLAM DISTRICT.
BY ADV. SRI.HARISANKAR V. MENON
RESPONDENTS:
1 THE STATE TAX OFFICER - II STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTARAKKARA - 691 506.
2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001
3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001
ADDL. AG K.K. RAVINDRANATH. SPL. G.P. SRI. C.E. UNNIKRISHNAN. GP DR. THUSHARA JAMES.
| THIS WRIT PETITION | (CIVIL) HAVING BEEN F | INALLY HEARD ON |
|---|---|---|
| 21.01.2019, ALONG | WITH WP(C).37462/2018, | WP(C).37265/2018, |
| WP(C).41487/2018, | WP(C).40490/2018, | WP(C).40489/2018, |
| WP(C).36090/2018, | WP(C).36463/2018, | WP(C).36461/2018, |
| WP(C).36665/2018, | WP(C).36464/2018, | WP(C).34265/2018, |
| WP(C).34264/2018, | WP(C).35264/2018, | WP(C).35263/2018, |
| WP(C).35664/2018, | WP(C).35464/2018, | WP(C).32865/2018, |
| WP(C).33061/2018, WP | (C).32863/2018, THE COURT | ON THE SAME DAY |
| DELIVERED THE FOLLOWI | NG: |
Wpc nO.32863/2018 & CONN.CASES 5
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. 34264 of 2018
PETITIONER:
P.R. SHAJU,AGED 45 YEARS S/O RAMANKUTTY,PROPRIETOR, M/S AMMUS POULTRY FARM, M. PADUR,GOVINDAPURAM, PALAKKAD.
BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, CHITTUR-678101
2 THE COMMISSIONER STATE GOODS AND SERVICE 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 21.01.2019, ALONG WITH WP(C).37462/2018, WP(C).37265/2018, WP(C).41487/2018, WP(C).40490/2018, WP(C).40489/2018, WP(C).36090/2018, WP(C).36463/2018, WP(C).36461/2018, WP(C).36665/2018, WP(C).36464/2018, WP(C).34265/2018, WP(C).35264/2018, WP(C).35263/2018, WP(C).35664/2018, WP(C).35464/2018, WP(C).32865/2018, WP(C).34261/2018, WP(C).33061/2018, WP(C).32863/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
Wpc nO.32863/2018 & CONN.CASES 6
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. 34265 of 2018
PETITIONER:
T.A. SUSHEELKUMAR,AGED 46 YEARS,
S/O.ASOKAN, PROPRIETOR, M/S. NANDANA POULTRY FARM, M.PUDUR, GOVINDAPURAM, PALAKKAD DISTRICT.
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENT/S:
1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, CHITTUR-678 101.
2 THE COMMISSIONER STATE GOODS AND SERVICE 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 |
|---|---|---|
| 21.01.2019, ALONG | WITH WP(C).37462/2018, | WP(C).37265/2018, |
| WP(C).41487/2018, | WP(C).40490/2018, | WP(C).40489/2018, |
| WP(C).36090/2018, | WP(C).36463/2018, | WP(C).36461/2018, |
| WP(C).36665/2018, | WP(C).36464/2018, | WP(C).34264/2018, |
| WP(C).35264/2018, | WP(C).35263/2018, | WP(C).35664/2018, |
| WP(C).35464/2018, | WP(C).32865/2018, | WP(C).34261/2018, |
| WP(C).33061/2018, WP | (C).32863/2018, THE COURT | ON THE SAME DAY |
| DELIVERED THE FOLLOWI | NG: |
Wpc nO.32863/2018 & CONN.CASES 7
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. 35263 of 2018
PETITIONER:
M/S. JYOTHI TRADERS,MARGIN FREE MARKET, JUMBO TOWERS,T.B. ROAD, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER MRS. SURYA K.S
BY ADV. SRI.SOJAN JAMES
RESPONDENT/S:
1 THE SALES TAX OFFICER,1ST CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT PALAKKAD - 678 001
2 THE INSPECTING ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD 678001
4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 9001
BY ADV. 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 N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).37462/2018, WP(C).37265/2018, WP(C).41487/2018, WP(C).40490/2018, WP(C).40489/2018, WP(C).36090/2018, WP(C).36463/2018, WP(C).36461/2018, WP(C).36665/2018, WP(C).36464/2018, WP(C).34265/2018, WP(C).34264/2018, WP(C).35264/2018, WP(C).35664/2018, WP(C).35464/2018, WP(C).32865/2018, WP(C).34261/2018, WP(C).33061/2018, WP(C).32863/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
Wpc nO.32863/2018 & CONN.CASES 8
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. 35264 of 2018
PETITIONER:
M/S ARYABHANGY MOTORS,NH BYE PASS ROAD, ALUVA, REPRESENTED BY JIBY THOMAS, MG. PARTNER.
BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY
RESPONDENTS:
1 STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, MATTANCHERRY, AT ALUVA 683101.
2 THE COMMISSIONER,STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM 695002
4 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 N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).37462/2018, WP(C).37265/2018, WP(C).41487/2018, WP(C).40490/2018, WP(C).40489/2018, WP(C).36090/2018, WP(C).36463/2018, WP(C).36461/2018, WP(C).36665/2018, WP(C).36464/2018, WP(C).34265/2018, WP(C).34264/2018, WP(C).35263/2018, WP(C).35664/2018, WP(C).35464/2018, WP(C).32865/2018, WP(C).34261/2018, WP(C).33061/2018, WP(C).32863/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
Wpc nO.32863/2018 & CONN.CASES 9
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. 35464 of 2018
PETITIONER:
M/S.KUDROLI BUILDERS AND INFRASTRUCTURES PRIVATE LIMITED, KUDROLIMANNATH, CP 10/33A, CHEMGALA PANCHAYATH, 10 CHERKALA, CHENGALA.(REPRESENTED BY ITS MANAGING DIRECTOR MR. AHMED SHAFI CHERKALA MOHAMMED)
BY ADVS. SRI.M.P.SHAMEEM AHAMED SRI.CYRIAC TOM
RESPONDENTS:
1 STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, WORKS CONTRACT AND LUXURY TAX, B BLOCK, IST FLOOR, CIVIL STATION, VIDYANAGAR, KASARAGOD-671123.
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).37462/2018, WP(C).37265/2018, WP(C).41487/2018, WP(C).40490/2018, WP(C).40489/2018, WP(C).36090/2018, WP(C).36463/2018, WP(C).36461/2018, WP(C).36665/2018, WP(C).36464/2018, WP(C).34265/2018, WP(C).34264/2018, WP(C).35264/2018, WP(C).35263/2018, WP(C).35664/2018, WP(C).32865/2018, WP(C).34261/2018, WP(C).33061/2018, WP(C).32863/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
Wpc nO.32863/2018 & CONN.CASES 10
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. 35664 of 2018
PETITIONER:
SALIM E.,AGED 55 YEARS PROPRIETOR, S.N. CASHEWS, AYATHIL PO, KOLLAM, PIN 691017.
BY ADV. SRI.SERGI JOSEPH THOMAS
RESPONDENTS:
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 N. WARRIER
Wpc nO.32863/2018 & CONN.CASES 11
| THIS WRIT PETITION | (CIVIL) HAVING BEEN F | INALLY HEARD ON |
|---|---|---|
| 21.01.2019, ALONG | WITH WP(C).37462/2018, | WP(C).37265/2018, |
| WP(C).41487/2018, | WP(C).40490/2018, | WP(C).40489/2018, |
| WP(C).36090/2018, | WP(C).36463/2018, | WP(C).36461/2018, |
| WP(C).36665/2018, | WP(C).36464/2018, | WP(C).34265/2018, |
| WP(C).34264/2018, | WP(C).35264/2018, | WP(C).35263/2018, |
| WP(C).35464/2018, | WP(C).32865/2018, | WP(C).34261/2018, |
| WP(C).33061/2018, WP | (C).32863/2018, THE COURT | ON THE SAME DAY |
| DELIVERED THE FOLLOWI | NG: |
Wpc nO.32863/2018 & CONN.CASES 12
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. 36090 of 2018
PETITIONER:
CHANDRABABU M.R,AGED 60 YEARS S/O RAMANKUTTY, MANIYAMPARAMBIL HOUSE, PARANATTUKUNNU, MALA PO, THRISSUR 680 732
BY ADVS.
SRI.K.S.HARIHARAN NAIR SRI.P.T.JOSEPH (PANJIKARAN)
RESPONDENTS:
1 THE STATE TAX OFFICER(INTELLIGENCE) SQUAD NO. IV, STATE GOODS AND SERVICES TAX DEPARTMENT KERALA, THRISSUR 680 004
2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY, 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 F | INALLY HEARD ON |
|---|---|---|
| 21.01.2019, ALONG | WITH WP(C).37462/2018, | WP(C).37265/2018, |
| WP(C).41487/2018, | WP(C).40490/2018, | WP(C).40489/2018, |
| WP(C).36463/2018, | WP(C).36461/2018, | WP(C).36665/2018, |
| WP(C).36464/2018, | WP(C).34265/2018, | WP(C).34264/2018, |
| WP(C).35264/2018, | WP(C).35263/2018, | WP(C).35664/2018, |
| WP(C).35464/2018, | WP(C).32865/2018, | WP(C).34261/2018, |
| WP(C).33061/2018, WP | (C).32863/2018, THE COURT | ON THE SAME DAY |
| DELIVERED THE FOLLOWI | NG: |
Wpc nO.32863/2018 & CONN.CASES 13
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. 36461 of 2018
PETITIONER:
EDWARD SAM,AGED 43 YEARS J.J.COTTAGE (90), UPSLRA, UPS LANE, AMABALATHARA, POONTHURA P.O., THIRUVANANTHAPURAM-695026.
BY ADVS.
SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768)
RESPONDENTS:
1 STATE TAX OFFICER WORKS CONTRACT, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695002.
2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002.
3 STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695002.
| THIS WRIT PETITION | (CIVIL) HAVING BEEN F | INALLY HEARD ON |
|---|---|---|
| 21.01.2019, ALONG | WITH WP(C).37462/2018, | WP(C).37265/2018, |
| WP(C).41487/2018, | WP(C).40490/2018, | WP(C).40489/2018, |
| WP(C).36090/2018, | WP(C).36463/2018, | WP(C).36665/2018, |
| WP(C).36464/2018, | WP(C).34265/2018, | WP(C).34264/2018, |
| WP(C).35264/2018, | WP(C).35263/2018, | WP(C).35664/2018, |
| WP(C).35464/2018, | WP(C).32865/2018, | WP(C).34261/2018, |
| WP(C).33061/2018, WP | (C).32863/2018, THE COURT | ON THE SAME DAY |
| DELIVERED THE FOLLOWI | NG: |
Wpc nO.32863/2018 & CONN.CASES 14
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. 36463 of 2018
PETITIONER:
M/S. BABY MARINE INTERNATIONAL, KALLUVILA, THANGASSERY, KOLLAM, REPRESENTED BY ITS MANAGING PARTNER, ALEX K.NINAN.
BY ADVS.
SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL
RESPONDENTS:
1 THE STATE TAX OFFICER (ENQUIRY) O.O.DEPUTY COMMISSIONER, SGST DEPARTMENT, ASRAMOM, KOLLAM DISTRICT, PIN 691002.
2 THE STATE TAX OFFICER, 3RD CIRCLE, SGST DEPARTMENT ASRAMOM, KOLLAM DISTRICT, PIN- 691 001.
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 21.01.2019, ALONG WITH WP(C).37462/2018, WP(C).37265/2018, WP(C).41487/2018, WP(C).40490/2018, WP(C).40489/2018, WP(C).36090/2018, WP(C).36461/2018, WP(C).36665/2018, WP(C).36464/2018, WP(C).34265/2018, WP(C).34264/2018, WP(C).35264/2018, WP(C).35263/2018, WP(C).35664/2018, WP(C).35464/2018, WP(C).32865/2018, WP(C).34261/2018, WP(C).33061/2018, WP(C).32863/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
Wpc nO.32863/2018 & CONN.CASES 15
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. 36464 of 2018
PETITIONER:
M/S. KERALA PUBLICITY ARTS
AZAD ROAD, KALOOR, ERNAKULAM, REPRESENTED BY ITS PROPRIETOR MS T.G. MOHANAN
BY ADVS. SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV
RESPONDENTS:
1 STATE TAX OFFICER(IB) SGST DEPARTMENT, MATTANCHERRY AT MINI CIVIL STATION, ALUVA, ERNAKULAM 683 510
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-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., SR. SC. SRI. SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).37462/2018, WP(C).37265/2018, WP(C).41487/2018, WP(C).40490/2018, WP(C).40489/2018, WP(C).36090/2018, WP(C).36463/2018, WP(C).36461/2018, WP(C).36665/2018, WP(C).34265/2018, WP(C).34264/2018, WP(C).35264/2018, WP(C).35263/2018, WP(C).35664/2018, WP(C).35464/2018, WP(C).32865/2018, WP(C).34261/2018, WP(C).33061/2018, WP(C).32863/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
Wpc nO.32863/2018 & CONN.CASES 16
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. 36665 of 2018
PETITIONER:
ANSARI. A,AGED 50 YEARS AUTHORIZED PERSON, M/S. SILVER BUILDERS, MUTHOOR PO, RAMENCHIRA, THIRUVALLA, PATHANMTHITTA - 689107
BY ADV. SRI.C.K.SREEJITH
RESPONDENTS:
1 STATE TAX OFFICER (WORKS CONTRACT) SGST DEPARTMENT, PATHANAMTHITTA - 689645
2 STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM-695001.
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 21.01.2019, ALONG WITH WP(C).37462/2018, WP(C).37265/2018, WP(C).41487/2018, WP(C).40490/2018, WP(C).40489/2018, WP(C).36090/2018, WP(C).36463/2018, WP(C).36461/2018, WP(C).36464/2018, WP(C).34265/2018, WP(C).34264/2018, WP(C).35264/2018, WP(C).35263/2018, WP(C).35664/2018, WP(C).35464/2018, WP(C).32865/2018, WP(C).34261/2018, WP(C).33061/2018, WP(C).32863/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
Wpc nO.32863/2018 & CONN.CASES 17
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. 37265 of 2018
PETITIONER:
MOHAMMED AND CO.,
14/572, KOPPAM, PULASSERY P.O., PALAKKAD - 679 308, REPRESENTED BY ITS MANAGING PARTNER.
BY ADVS. SRI.JACOB SEBASTIAN SMT.ANU JACOB SRI.K.V.WINSTON
RESPONDENTS:
1 STATE OF KERALA & BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, TRIVANDRUM - 695 001.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).37462/2018, WP(C).41487/2018, WP(C).40490/2018, WP(C).40489/2018, WP(C).36090/2018, WP(C).36463/2018, WP(C).36461/2018, WP(C).36665/2018, WP(C).36464/2018, WP(C).34265/2018, WP(C).34264/2018, WP(C).35264/2018, WP(C).35263/2018, WP(C).35664/2018, WP(C).35464/2018, WP(C).32865/2018, WP(C).34261/2018, WP(C).33061/2018, WP(C).32863/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
Wpc nO.32863/2018 & CONN.CASES 18
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. 37462 of 2018
PETITIONER:
NATE BUILDERS PVT. LTD.,V.E.ARCADE, 32/2335 E-1, PALARIVATTOM, KOCHI - 682 025, (REPRESENTED BY SRI.GIPIN GEO, MANAGING DIRECTOR).
BY ADVS.
SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768)
RESPONDENTS:
1 STATE TAX OFFICER, WORKS CONTRACT, STATE GOODS AND SERVICE TAX DEPARTMENT, OLD RAILWAY STATION ROAD, ERNAKULAM,
KOCHI - 682 018.
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).37265/2018, WP(C).41487/2018, WP(C).40490/2018, WP(C).40489/2018, WP(C).36090/2018, WP(C).36463/2018, WP(C).36461/2018, WP(C).36665/2018, WP(C).36464/2018, WP(C).34265/2018, WP(C).34264/2018, WP(C).35264/2018, WP(C).35263/2018, WP(C).35664/2018, WP(C).35464/2018, WP(C).32865/2018, WP(C).34261/2018, WP(C).33061/2018, WP(C).32863/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
Wpc nO.32863/2018 & CONN.CASES 19
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. 40489 of 2018
PETITIONER/S:
VSOLVE ENGINEERING INDIA PVT LTD 64/5443/A1, AVENUE 2, KATHRIKADAVU JN, ERNAKULAM, KOCHI-682019, (REPRESENTED BY THE MANAGER SRI. SYAM KUMAR A.G).
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, MINI CIVIL STATION, THRIPUNITHURA, KOCHI-682301.
2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002.
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 21.01.2019, ALONG WITH WP(C).37462/2018, WP(C).37265/2018, WP(C).41487/2018, WP(C).40490/2018, WP(C).36090/2018, WP(C).36463/2018, WP(C).36461/2018, WP(C).36665/2018, WP(C).36464/2018, WP(C).34265/2018, WP(C).34264/2018, WP(C).35264/2018, WP(C).35263/2018, WP(C).35664/2018, WP(C).35464/2018, WP(C).32865/2018, WP(C).34261/2018, WP(C).33061/2018, WP(C).32863/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
Wpc nO.32863/2018 & CONN.CASES 20
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. 40490 of 2018
PETITIONER:
SHEMEEM K.V,AGED 48 YEARS KAITHAVALAPPIL, TALIPARAMBA, KARIMBAM, KANNUR DIST - 670 142
BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA
RESPONDENTS:
1 INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, INSPECTING ASST. COMMISSIONER(INT.), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR - 680 003.
2 STATE TAX OFFICER (IB),OFFICE OF THE ASST. COMMISSIONER OF STATE TAX (INT.), DEPARTMENT OF SGST KERALA,THRISSUR - 680 003.
3 COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT, TAX TOWERS, 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.,
Wpc nO.32863/2018 & CONN.CASES 21
| THIS WRIT PETITION | (CIVIL) HAVING BEEN F | INALLY HEARD ON |
|---|---|---|
| 21.01.2019, ALONG | WITH WP(C).37462/2018, | WP(C).37265/2018, |
| WP(C).41487/2018, | WP(C).40489/2018, | WP(C).36090/2018, |
| WP(C).36463/2018, | WP(C).36461/2018, | WP(C).36665/2018, |
| WP(C).36464/2018, | WP(C).34265/2018, | WP(C).34264/2018, |
| WP(C).35264/2018, | WP(C).35263/2018, | WP(C).35664/2018, |
| WP(C).35464/2018, | WP(C).32865/2018, | WP(C).34261/2018, |
| WP(C).33061/2018, WP | (C).32863/2018, THE COURT | ON THE SAME DAY |
| DELIVERED THE FOLLOWI | NG: |
Wpc nO.32863/2018 & CONN.CASES 22
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. 41487 of 2018
PETITIONER:
M/S THRISSUR ALUKKA FURNITURE,CHEVOOR P.O.THRISSUR,REPRESENTED BY PROPRIETOR JOY A.L.
BY ADVS. SRI.M.JITHESH MENON SMT.K.INDU (POURNAMI) SRI.P.G.MAHESHKUMAR SRI.R.BRIJESH
RESPONDENTS:
1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT,SECRETARIAT,THIRUVANANTHAPURAM, PIN 695 001.
2 THE SALES TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES,SECOND CIRCLE,THRISSUR-680004 (NOW STATE GOODS AND SERVICES TAX DEPARTMENT)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).37462/2018, WP(C).37265/2018, WP(C).40490/2018, WP(C).40489/2018, WP(C).36090/2018, WP(C).36463/2018, WP(C).36461/2018, WP(C).36665/2018, WP(C).36464/2018, WP(C).34265/2018, WP(C).34264/2018, WP(C).35264/2018, WP(C).35263/2018, WP(C).35664/2018, WP(C).35464/2018, WP(C).32865/2018, WP(C).34261/2018, WP(C).33061/2018, WP(C).32863/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
Wpc nO.32863/2018 & CONN.CASES 23
JUDGMENT
[ WP(C) 32863/2018 ,WP(C).32865/2018 ,WP(C).33061/2018 ,WP(C).34261/2018 ,WP(C).34264/2018 ,WP(C).34265/2018 ,WP(C).35263/2018 ,WP(C).35264/2018 ,WP(C).35464/2018 ,WP(C).35664/2018 ,WP(C).36090/2018 ,WP(C).36461/2018 ,WP(C).36463/2018 ,WP(C).36464/2018 ,WP(C).36665/2018 ,WP(C).37265/2018 ,WP(C).37462/2018 ,WP(C).40489/2018 ,WP(C).40490/2018 ,WP(C).41487/2018 ]
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
Wpc nO.32863/2018 & CONN.CASES 24
APPENDIX OF WP(C) 32863/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE NO.32040696622/2013-14 DATED 08/05/2018 FOR THE YEAR 2013-14 ISSUED B THE 1ST RESPONDENT TO THE PETITIONER.
| EXHIBIT P2 | TRUE COPY OF THE RELEVANT PAGES OF CONSTITUTIONAL (101ST AMENDMENT) ACT 2016. |
|---|---|
| EXHIBIT P3 | TRUE COPY OF THE RELEVANT PAGES OF UNION LIST (LIST i) TO THE SEVENTH SCHEDULE TO THE CONSTITUTIONAL OF INDIA. |
| EXHIBIT P4 | TRUE COPY OF THE RELEVANT PAGES OF 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 REVENUE, GOVERNMENT OF INDIA. |
| EXHIBIT P6 | TRUE COPY OF THE INTERIM ORDER ISSUED BY THE HONBLE COURT OF KERALA IN WP(C)NO.11335 DATED 04/04/2018. |
Wpc nO.32863/2018 & CONN.CASES 25
APPENDIX OF WP(C) 32865/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 23/08/2018 FOR THE YEAR 2013-14. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 04/04/2018 IN W.P.(C)11335/2018.
EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER DATED 12/04/2018 IN W.P.(C)13136/2018.
Wpc nO.32863/2018 & CONN.CASES 26
APPENDIX OF WP(C) 33061/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF THE PRE ASSESSMENT NOTICE FOR THE YEAR 2014-2015 DATED 17-11-2017 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
Wpc nO.32863/2018 & CONN.CASES 27
APPENDIX OF WP(C) 34261/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17
Wpc nO.32863/2018 & CONN.CASES 28
APPENDIX OF WP(C) 34264/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10
EXHIBIT P1 A COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09
Wpc nO.32863/2018 & CONN.CASES 29
APPENDIX OF WP(C) 34265/2018
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 2008-09
Wpc nO.32863/2018 & CONN.CASES 30
APPENDIX OF WP(C) 35263/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 01.12.2017 FOR THE YEAR 2005-2006 EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 01.12.2017 FOR THE YEAR 2007-2008 EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 01.12.2017 FOR THE YEAR 2007-2008 EXHIBIT P4 TRUE COPY OF THE APPELLATE ORDER DATED 07.08.2018 FOR THE YEAR 2005-2006 EXHIBIT P5 TRUE COPY OF THE APPELLATE ORDER DATED 07.08.2018 FOR THE YEAR 2006-2007 EXHIBIT P6 TRUE COPY OF THE APPELLATE ORDER DATED 07.08.2018 FOR THE YEAR 2007-2008
Wpc nO.32863/2018 & CONN.CASES 31
APPENDIX OF WP(C) 35264/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 32150744504/2013-14/VAT DATED 18.06.2018 ISSUE BY THE 1ST RESPONDENT FOR THE YEAR 2013-14
EXHIBIT P2
TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON BLE COURT IN WPC NO. 11335/2018 DATED 04.04.2018
Wpc nO.32863/2018 & CONN.CASES 32
APPENDIX OF WP(C) 35464/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF NOTICE DATED 3.10.2018 ISSUED BY 1ST RESPONDENT UNDER SEC.25(1) OF KVAT ACT FOR THE YEAR 2012-13.
Wpc nO.32863/2018 & CONN.CASES 33
APPENDIX OF WP(C) 35664/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 16.10.2018 ISSUED U/S 15(1) OF THE KVAT ACT
EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018 IN WPC.11335/2018 OF THIS HON'BLE COURT
Wpc nO.32863/2018 & CONN.CASES 34
APPENDIX OF WP(C) 36090/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF NOTICE DATED 20.07.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-2017 EXHIBIT P2 COPY OF THE REPLY DATED 31.08.2018 FILED BY THE PETITIONER AGAINST EXT.P1
EXHIBIT P3 COPY OF THE ORDER DATED 29.09.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17
EXHIBIT P4 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO. 13552 OF 2018
Wpc nO.32863/2018 & CONN.CASES 35
APPENDIX OF WP(C) 36461/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 32011355092/2013-14 AND 2014-15 DATED 29.9.2018 ISSUED BY THE IST REPONDENT.
EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO. 32011355092/2014-15 DATED 29.09.2018 ISSUED BY THE IST RESPONDENT.
Wpc nO.32863/2018 & CONN.CASES 36
APPENDIX OF WP(C) 36463/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ORDER DATED 26/07/18 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 47(6) OF THE KVAT ACT. EXHIBIT P2 COPY OF ORDER DATED15/10/18 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT FOR THE YEAR 2014-15. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13/04/18 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018.
Wpc nO.32863/2018 & CONN.CASES 37
APPENDIX OF WP(C) 36464/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE REPLY DATED 22/06/2015. EXHIBIT P1 A A TRUE COPY OF THE REPLY DATED 15/12/2015. EXHIBIT P2 A TRUE COPY OF THE NOTICE U/S.67(1) FOR THE YEAR 2011-12 DATED 26/09/18. EXHIBIT P2 A A TRUE COPY OF THE NOTICE U/S.67(1) FOR THE YEAR 2012-13 DATED 26/09/18. EXHIBIT P2 B A TRUE COPY OF THE NOTICE U/S.67(1) FOR THE YEAR 2013-14 DATED 26/09/18.
Wpc nO.32863/2018 & CONN.CASES 38
APPENDIX OF WP(C) 36665/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF THE REGISTRATION CERTIFICATE NO.TIN 32416540307/29.5.2007.
EXHIBIT P2 THE TRUE COPY OF THE REGISTRATION CERTIFICATE UNDER GST ACT IN NO.32AAVFS3797F2ZL.
EXHIBIT P3 THE TRUE COPY OF THE ANNUAL RETURN FOR 2013-14 E -FILED ON 17.12.2014. EXHIBIT P4 THE TRUE COPY OF THE ORDER NO.32416540307/2013-14/27.2.2018. EXHIBIT P5 THE TRUE COPY OF THE NOTICE NO.3241650307/2013-14/25/10/2018.
Wpc nO.32863/2018 & CONN.CASES 39
APPENDIX OF WP(C) 37265/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE NOTICE DATED 27.10.2018 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2013-14 UNDER SECTION 25(1) OF THE KVAT ACT.
EXHIBIT P2
A TRUE COPY OF THE NOTICE DATED 27.10.2018 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2014-15 UNDER SECTION 25(1) OF THE KVAT ACT.
Wpc nO.32863/2018 & CONN.CASES 40
APPENDIX OF WP(C) 37462/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32072062746/2012-13 DATED 27/10/2018 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.3207202746/2013-14 DATED 27/10/2018 ISSUED BY THE 1ST RESPONDENT.
Wpc nO.32863/2018 & CONN.CASES 41
APPENDIX OF WP(C) 40489/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE ASSESSMENT ORDER NO.32071166597/16-17 DATED 15.10.2018 ISSUED BY THE 1ST RESPONDENT.
Wpc nO.32863/2018 & CONN.CASES 42
APPENDIX OF WP(C) 40490/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE NOTICE NO. IBC 55/201617 DATED 25.02.2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2012-13.
EXHIBIT P2 A TRUE COPY OF THE NOTICE NO. IBC 55/201617 DATED 16.11.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2015-16.
Wpc nO.32863/2018 & CONN.CASES 43
APPENDIX OF WP(C) 41487/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 7.11.2018 ISSUED BY THE 2ND RESPONDENT
CSS/
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¶327
2 provisions across 2 enactments
MOHAMMED NAJEEB
THE STATE TAX OFFICER SG AND ST DEPARTMENT,2ND CIRCLE,ALAPPUZHA
THE COMMISSIONER OF STATE TAXES
THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA
THE CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA
DAMA SESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
