Batch of writ petitions challenging GST/KVAT demands on grounds that Section 174 of the KSGST Act is ultra vires and that demands are time-barred under Section 25(1) of the KVAT Act. The court dismissed the petitions, following its earlier judgment in a connected case.
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
FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940
WP(C).No. 38273 of 2018
PETITIONER:
MIKAS CONVENTION CENTRE MURUKKUMMOODU, KUTTITHERUVU, KAYAMKULAM, ALAPPUZHA – 688 521, REPRESENTED BY ITS MANAGER BY ADVS. SRI.A.KRISHNAN SHRI.SIDHARTH MANOJ VARMA
RESPONDENTS:
1 THE STATE TAX OFFICER (INVESTIGATION BRANCH), OFFICE OF THE ASSISTANT COMMISSIONER(INTELLIGENCE) 4TH FLOOR, CIVIL STATION, ANNEXE, NEAR BOAT JETTY, ALAPPUZHA – 688 013.
2 THE SUPERINTENDENT OFFICE OF THE DEPUTY COMMISSIONER, CENTRAL TAX, CENTRAL EXCISE AND CUSTOMS, AUDIT CIRCLE III, KOTTAYAM, JOYEES ARCADE 3RD FLOOR, YMCA ROAD, KOTTAYAM 686 001
3 JOINT COMMISSIONER OFFICE OF THE COMMISSIONER CENTRAL GST AND CENTRAL EXCISE P.B NO. 13, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM 695 001
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
-2-
WP(C).No. 38273 of 2018 & CONN. CASES
ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28677/2018, WP(C).28679/2018, WP(C).28873/2018, WP(C).28876/2018, WP(C).28877/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).29671/2018, WP(C).35278/2018, WP(C).35471/2018, WP(C).35879/2018, WP(C).36475/2018, WP(C).36674/2018, WP(C).36873/2018, WP(C).36880/2018, WP(C).37072/2018, WP(C).37275/2018, WP(C).37475/2018, WP(C).38473/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-3-
WP(C).No. 38273 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940
WP(C).No. 28677 of 2018
PETITIONER:
M/S. CRESCENT CONSTRUCTION COMPANY POOJAPPURA, THIRUVANANTHAPURAM, PINCODE-695 012, REPRESENTED BY ITS PARTNER SRI.ANEEZ BABU B, RESIDING AT TC 17/1684, POOJAPPURA, THIRUVANANTHAPURAM, PIN-695 012
BY ADVS. SRI.U.BALAGANGADHARAN V.JAYANANDAKUMAR
RESPONDENTS:
1 ASST. COMMISSIONER (WORKS CONTRACT) STATE G S T DEPARTMENT, THIRUVANANTHAURAM, PIN-695 002
3 STATE OF KERALA REPRESENTED BY SECRETARY(TAXES), THIRUVANANTHAURAM, PIN-695 001
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
-4-
WP(C).No. 38273 of 2018 & CONN. CASES
SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-5-
WP(C).No. 38273 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940
WP(C).No. 28679 of 2018
PETITIONER:
M/S. ASSOCIATED INDUSTRIES ENGINEERING, ASHA VIHAR, JAWAHAR JUNCTION, PATTATHANAM, KOLLAM DISTRICT, REPRESENTED BY ITS SIGNATORY P.S.JOHN
BY ADV. BOBBY JOHN
RESPONDENTS:
1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002
2 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001.
BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
-6-
WP(C).No. 38273 of 2018 & CONN. CASES
ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-7-
WP(C).No. 38273 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940
WP(C).No. 28873 of 2018
PETITIONER:
DR. P R MYTHREY, VRINDAVAN HOUSE, ARCHANA HOSPITAL, THODUPUZHA P.O, IDUKKI DISTRICT.
BY ADVS. SOMAN PULLADAN P.S RADHAMANI T VISWAN K R
RESPONDENTS:
1 STATE TAX OFFICER (INT.) STATE GOODS AND SERVICE DEPARTMENT, INTELLIGENCE SQUAD NO.II, IDUKKI AT THODUPUZHA - 685 584.
STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E.
-8-
WP(C).No. 38273 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 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-9-
WP(C).No. 38273 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940
WP(C).No. 28876 of 2018
PETITIONER:
HI-LITE INTERIORS LLP
HILITE CITY, THONDAYAD BYPASS, CALICUT-673 014 REPRESENTED BY ITS DESIGNATED PARTNER P.SULAIMAN
BY ADVS. SRI.M.P.SHAMEEM AHAMED SRI.CYRIAC TOM
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.,
-10-
WP(C).No. 38273 of 2018 & CONN. CASES
JAISHANKAR V. NAIR.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-11-
WP(C).No. 38273 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940
WP(C).No. 28877 of 2018
PETITIONER:
K.H.SHIHABUDEEN AGED 54 YEARS PROPRIETOR, M/S.KEYAM TRADERS, KODUNGALLUR, THRISSUR DISTRICT
BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM
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.
-12-
WP(C).No. 38273 of 2018 & CONN. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-13-
WP(C).No. 38273 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940
WP(C).No. 28879 of 2018
PETITIONER:
GLASS HOUSE
VII/347, M.C.ROAD JUNCTION, KALADY – 683 574, REPRESENTED BY ITS PROPRIETOR SRI, LORANCE P.S
BY ADV. SRI.K.S.HARIHARAN NAIR
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER OF STATE TAX-I STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, MATANCHERRY AT ALUVA – 683 101
2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPOURAM-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 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018,
-14-
WP(C).No. 38273 of 2018 & CONN. CASES
WP(C).28876/2018, WP(C).28873/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-15-
WP(C).No. 38273 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940
WP(C).No. 29278 of 2018
PETITIONER:
G.RAJAN
AGED 62 YEARS, S/O GOPALAN ACHARI, PONPRABHA, KARUVATTA, ADOOR P.O, PATHANAMTHITTA DISTRICT- 691 523 (PROPRIETOR, M/S. ANASWARA JEWELLERY ADOOR)
BY ADVS. K.SHAJ SRI.RENJIT GEORGE
RESPONDENTS:
1 THE SECRETARY, TAXES GOVERNMENT OF KERALA, SECRETARIAT, THRIUVANANTHAPURAM,-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
-16-
WP(C).No. 38273 of 2018 & CONN. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-17-
WP(C).No. 38273 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940
WP(C).No. 29671 of 2018
PETITIONER:
K.T.THOMAS AGED 73 YEARS PROPRIETOR, LINS TRADRES, VENNIKULAM, PIN 689 544, PATHANAMTHITTA DISTRICT
BY ADVS.
K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR P.J ANILKUMAR
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 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018,
-18-
WP(C).No. 38273 of 2018 & CONN. CASES
WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-19-
WP(C).No. 38273 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940
WP(C).No. 35278 of 2018
PETITIONER:
KNR CONSTRUCTIONS LTD., XI/706, PAMPAMPALLAM, ATTAPALLAM, PALAKKAD 678 621, REPRESENTED BY P. GOVIN GOPI, AUTHORISED SIGNATORY, KNR CONSTRUCTIONS LTD.
BY ADVS.
SRI.K.M.CHERIAN SRI.R.RAMAKRISHNAN POTTY SRI.V.P.SABU
RESPONDENTS:
1 THE STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, WORKS CONTRACT, DEPARTMENT OF STATE AND SERVICE TAX, STATE GST COMPLEX, PALAKKAD 678 001.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
-20-
WP(C).No. 38273 of 2018 & CONN. CASES
SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS BY ADV. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-21-
WP(C).No. 38273 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940
WP(C).No. 35471 of 2018
PETITIONER:
SINGER INDIA LTD., PARSI ANJUMAN BUILDING, 10/666, M.P .ROAD, KOZHIKODE- 673 001. REPRESENTED BY ITS (MANAGER)AUTHORIZED SIGNATORY SANTHOSH V.
BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR SRI.T.G.MADHAVANUNNI
RESPONDENTS:
2 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE II, SGST DEPARTMENT, KOZHIKODE-673 006.
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. 38273 of 2018 & CONN. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-23-
WP(C).No. 38273 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940
WP(C).No. 35879 of 2018
PETITIONER:
M/S. SYLCON RETAIL VENTURE NEAR PAICO, M.G.ROAD, KOCHI, REPRESENTED BY ITS MANAGING PARTNER,
K.V.SHIRAZ.
BY ADVS. SRI.K.I.MAYANKUTTY MATHER SMT.T.K.SREEKALA SRI.R.JAIKRISHNA
RESPONDENTS:
1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001.
2 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE AND FINANCE, 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. BY ADV. SRI.GIRISH KUMAR.V., CGC
-24-
WP(C).No. 38273 of 2018 & CONN. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-25-
WP(C).No. 38273 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940
WP(C).No. 36475 of 2018
PETITIONER:
P.A. KURIAN AGED 64 YEARS PROPRITOR, HOLY FAMILY TEXTILES, AYYANTHOLE P.O., THRISSUR-680 003.
BY ADVS. SRI.K.G.SOMANATH SRI.P.R.VIJAYAKUMAR
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 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).35879/2018, WP(C).36873/2018,
-26-
WP(C).No. 38273 of 2018 & CONN. CASES
WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-27-
WP(C).No. 38273 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940
WP(C).No. 36674 of 2018
PETITIONER:
M/S.TRENDY BAGS AROORKUTTY, REPRESENTED BY ITS PROPRIETOR, SRI.RAMEES.
BY ADVS. SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV SMT.O.A.NURIYA SRI.RAMAN JANARDHANAN
RESPONDENTS:
1 THE STATE TAX OFFICER SGST DEPARTMENT, KUTHIATHODE, ALAPPUZHA-688 001.
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.,
-28-
WP(C).No. 38273 of 2018 & CONN. CASES
SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-29-
WP(C).No. 38273 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940
WP(C).No. 36873 of 2018
PETITIONER:
C.J.ANTONY AGED 56 YEARS,PROPRIETOR, M/S JOJO ENGINEERING WORKS, AMALANAGAR, THRISSUR – 680 555
BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI
RESPONDENTS:
1 THE AGRICULTURAL INCOME TAX AND STATE TAX OFFICER SG AND ST DEPARTMENT, POOTHOLE, THRISSUR – 680 004.
2 THE COMMISSIONER OF STATE TAXES, TAX TOWER,KILLIPALAM,KARAMANA P.O, THIRUVANANTHAPURAM 695 002.
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
-30-
WP(C).No. 38273 of 2018 & CONN. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-31-
WP(C).No. 38273 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940
WP(C).No. 36880 of 2018
PETITIONER:
P. NATARAJAN AGED 70 YEARS PROPRIETOR, M/S PAPPUKUTTY BEACH RESORT, VP 1/UA 130, KOVALAM, VIZHINJAM P.O, THIRUVANANTHAPURAM - 695521 BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY
RESPONDENTS:
1 STATE TAX OFFICER (LT) OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANAP.O, THIRUVANANTHAPURAM - 695002.
2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 002 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001
4 CENTRAL BOARD OF EXCISE AND CUSTOMS,
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WP(C).No. 38273 of 2018 & CONN. CASES
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-33-
WP(C).No. 38273 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940
WP(C).No. 37072 of 2018
PETITIONER:
T. SUNDARESAN
AGED 55 YEARS PROPRIETOR, SS FURNISHING, CHURCH ROAD, ALAPPUZHA 688 011.
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 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018,
-34-
WP(C).No. 38273 of 2018 & CONN. CASES
WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-35-
WP(C).No. 38273 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940
WP(C).No. 37275 of 2018
PETITIONER:
P.M. STORES, AGED 54 YEARS ENGANDIYUR,THRISSUR 680 615, REPRESENTED BY ITS PROPRIETOR SRI BABU.M.D
BY ADVS.
SRI.K.S.HARIHARAN NAIR SRI.P.F.JOY
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX OFFICE,CHAVAKKAD,THRISSUR,680 506
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.
-36-
WP(C).No. 38273 of 2018 & CONN. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-37-
WP(C).No. 38273 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940
WP(C).No. 37475 of 2018
PETITIONER:
K.T.MANOJKUMAR AGED 52 YEARS S/O K.P.THANKAPPAN,PROPRIETOR HOTEL GAYATHRI GRAND,OPP.GOVT HOSPITAL CHERPULASSERY, PALAKKAD
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICE (IB) STATE GST DEPARTMENT PALAKKAD-678 101
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 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018,
-38-
WP(C).No. 38273 of 2018 & CONN. CASES
WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-39-
WP(C).No. 38273 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940
WP(C).No. 38473 of 2018
PETITIONER:
MALIYECKAL AGENCIES
KATTAPPANA, IDUKKI-685 508, REPRESENTED BY THOMAS JOSEPH, PROPRIETOR, MALIYECKAL AGENCIES
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
-40-
WP(C).No. 38273 of 2018 & CONN. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 38273 of 2018 & CONN. CASES
JUDGMENT
[WP(C) 38273/2018, WP(C).28677/2018 ,WP(C).28679/2018,WP(C).28873/2018 ,WP(C).28876/2018 ,WP(C).28877/2018,WP(C).28879/2018 ,WP(C).29278/2018 ,WP(C).29671/2018,WP(C).35278/2018 ,WP(C).35471/2018 ,WP(C).35879/2018,WP(C).36475/2018 ,WP(C).36674/2018 ,WP(C).36873/2018,WP(C).36880/2018 ,WP(C).37072/2018 ,WP(C).37275/2018 ,WP(C).37475/2018 ,WP(C).38473/2018]
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. 38273 of 2018 & CONN. CASES
APPENDIX OF WP(C) 38273/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE NOTICE DATED 08-10-2018
-43-
WP(C).No. 38273 of 2018 & CONN. CASES
APPENDIX OF WP(C) 28677/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32011309012/2013-14 DATED 16/8/2018 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT
EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32011309012/2016-17 DATED 16/8/2018 FOR THE YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT
EXHIBIT P3 TRUE COPY OF THE ORDER DATED 4/4/2018 IN WP(C) NO.11335/2018 (N) OF HON'BLE HIGH COURT OF KERALA
-44-
WP(C).No. 38273 of 2018 & CONN. CASES
APPENDIX OF WP(C) 28679/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 13.7.2018 PASSED BY THE THIRD RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018 PASSED BY THIS HON'BLE COURT IN WPC.NO.11335 OF 2018.
EXHIBIT P2 A TRUE COPY OF THE INTERIM ORDER DATED 15.5.2018, PASSED BY THIS HON'BLE COURT IN WPC.NO.15987 OF 2018.
-45-
WP(C).No. 38273 of 2018 & CONN. CASES
APPENDIX OF WP(C) 28873/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PENALTY NOTICE NO.ISIII/2011-12 DATED 28/06/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12.
EXHIBIT P2
TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.11335/2018 DATED 04/04/2018.
-46-
WP(C).No. 38273 of 2018 & CONN. CASES
APPENDIX OF WP(C) 28876/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
COPY OF NOTICE DATED 6.8.2018 ISSUED BY 1ST RESPONDENT UNDER SEC 25(1) OF KVAT ACT FOR THE YEAR 2015-16.
EXHIBIT P2
COPY OF NOTICE DATED 9.8.2018 ISSUED BY 1ST RESPONDENT UNDER SEC 25(1) OF KVAT ACT FOR THE YEAR 2016-17.
-47-
WP(C).No. 38273 of 2018 & CONN. CASES
APPENDIX OF WP(C) 28877/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE ASSESSMENT ORDER NO.IBA 36/2017-18 (2015-16) DATED 5/7/2018
-48-
WP(C).No. 38273 of 2018 & CONN. CASES
APPENDIX OF WP(C) 28879/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ANNUAL RETURN DATED 03.10.2013 FILED BY THE PETITIONER FOR THE YEAR 201213.
EXHIBIT P2 COPY OF THE NOTICE DATED 23.01.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P3 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 08.08.2018 FOR THE YEAR 2012-13. EXHIBIT P4 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552 OF 2018.
-49-
WP(C).No. 38273 of 2018 & CONN. CASES
APPENDIX OF WP(C) 29671/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE ASSESSMENT ORDER NO.32030555005/2011-12 DATED 8.5.2018 ISSUED BY THE 1ST RESPONDENT
-50-
WP(C).No. 38273 of 2018 & CONN. CASES
APPENDIX OF WP(C) 35278/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32091605458/2016-17 DATED 11.9.2018
-51-
WP(C).No. 38273 of 2018 & CONN. CASES
APPENDIX OF WP(C) 35471/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 5.10.2018 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.11335 OF 2018
-52-
WP(C).No. 38273 of 2018 & CONN. CASES
APPENDIX OF WP(C) 35879/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE ISSUED BY THE 4TH RESPONDENT (AY-2013-14).
EXHIBIT P2
TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO.11335/2018 OF THIS HON'BLE COURT.
-53-
WP(C).No. 38273 of 2018 & CONN. CASES
APPENDIX OF WP(C) 36475/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE PRE ASSESSMENT NOTICE U/S. 25(1) OF THE KVAT ACT FOR THE YEARS 2013-14 DT. 24.09.2018
-54-
WP(C).No. 38273 of 2018 & CONN. CASES
APPENDIX OF WP(C) 36674/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED U/S.25(1) FOR THE YEAR 2013-14 DATED 04-07-2018.
EXHIBIT P1 A A TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED U/S.25(1) FOR THE YEAR 2014-15 DATED 04-07-2018.
EXHIBIT P1 B A TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED U/S.25(1) FOR THE YEAR 2015-16 DATED 04-07-2018. EXHIBIT P1 C A TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED U/S.25(1) FOR THE YEAR 2016-17 DATED 04-07-2018.
-55-
WP(C).No. 38273 of 2018 & CONN. CASES
APPENDIX OF WP(C) 36873/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE NO 32080757782/2014-15 DATED 18.7.2018 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.
EXHIBIT P2 TRUE COPY OF THE REPLY FILED AGAINST EXT.P1 DATED 01.09.2018 FOR THE YEAR 2014-15. EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER NO.32080757782/2014-15 DATED 29.10.2018 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P4 TRUE COPY OF THE CONSTITUTIONAL (101ST AMENDMENT) ACT 2016 EXHIBIT P5 TRUE COPY OF THE UNION LIST (LIST 1) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P6 TRUE COPY OF THE STATE LIST (LIST 11) TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT P7 TRUE COPY OF THE NOTIFICATION NO.SO 2986(E) DATED 16.9.2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. EXHIBIT P8 TRUE COPY OF THE INTERIM ORDER ISSUED BY THE HON'BLE COURT OF KERALA IN WPC NO.11335 DATED 4.4.2018
-56-
WP(C).No. 38273 of 2018 & CONN. CASES
APPENDIX OF WP(C) 36880/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE PRE ASSESSMENT NOTICE NO.32015222368/2015-16 DATED 17-10-2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2015-16
EXHIBIT P1 A
TRUE COPY OF THE PRE ASSESSMENT NOTICE NO.32015222368/2016-17 DATED 17-10-2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2016-17
EXHIBIT P2
TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT W.P.(C) NO.11335/2018 DATED 04/04/2018
-57-
WP(C).No. 38273 of 2018 & CONN. CASES
APPENDIX OF WP(C) 37072/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32040539195/2011-12 DATED 7.9.2018 ISSUED BY THE IST RESPONDENT.
-58-
WP(C).No. 38273 of 2018 & CONN. CASES
APPENDIX OF WP(C) 37275/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF NOTICE DATED 29.9.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12
EXHIBIT P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT AGAINST EXT P1 DATED 16.10.2018 EXHIBIT P3 COPY OF ASSESSMENT ORDER DATED 29.10.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P4 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO 13552 OF 2018
-59-
WP(C).No. 38273 of 2018 & CONN. CASES
APPENDIX OF WP(C) 37475/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12
EXHIBIT P1 (A) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13
-60-
WP(C).No. 38273 of 2018 & CONN. CASES
APPENDIX OF WP(C) 38473/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE ASSESSMENT ORDER NO. 32060608299/13-14 DATED 10-01-2018
2 issues framed by the court
Whether Section 174 of the KSGST Act is ultra vires the State's legislative power?
Whether the demand is barred by limitation under Section 25(1) of the KVAT Act?
Colour shows how this judgement treated each authority
judgment dated 11th January 2019 in W.P (C)NO.11335 of 2018 and connected casesApplied¶2
2 provisions across 2 enactments
MIKAS CONVENTION CENTRE
THE STATE TAX OFFICER (INVESTIGATION BRANCH)
THE SUPERINTENDENT, OFFICE OF THE DEPUTY COMMISSIONER, CENTRAL TAX, CENTRAL EXCISE AND CUSTOMS, AUDIT CIRCLE III
JOINT COMMISSIONER, OFFICE OF THE COMMISSIONER CENTRAL GST AND CENTRAL EXCISE
THE UNION OF INDIA
DAMA SESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
