Challenges to State legislative competence under Section 174 of the KSGST Act and limitation of demands under Section 25(1) of the KVAT Act were rejected as covered by an earlier judgment. The court applied that judgment's ratio and dismissed the batch of writ petitions.
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. 30977 of 2018
PETITIONER:
ASPEROS INTERNATIONAL, SHALIMAR ENCLAVE GANDHI ROAD, KOZHIKODE 673011, REPRESENTED BY ITS MANAGING PARTNER AND AUTHORISED SIGNATORY MR. RAMZI SHARAFU.
BY ADVS.SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR SRI.T.G.MADHAVANUNNI
RESPONDENTS:
1 THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM- 695 033.
2 THE COMMERCIAL TAX OFFICER, 1T CIRCLE, COMMERCIAL TAXES, KOZHIKODE-673 006.
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI-110 001.
4 THE SPECIAL DEPUTY TAHSILDAR (RR), THALASSERY TALUK, THALASSERY , KANNUR-670 101.
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 21.01.2019, ALONG WITH WP(C).31356/2018, WP(C).31577/2018, WP(C).32779/2018, WP(C).33360/2018, WP(C).33560/2018, WP(C).33577/2018, WP(C).33579/2018, WP(C).33757/2018, WP(C).34157/2018, WP(C).34358/2018, WP(C).34556/2018, WP(C).34560/2018, WP(C).35757/2018, WP(C).36160/2018, WP(C).36356/2018, WP(C).36359/2018, WP(C).37360/2018, WP(C).37560/2018, WP(C).38357/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 30977 of 2018 & CON. 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. 31356 of 2018
PETITIONER:
LISY P.T., AGED 70 YEARS, PROPRIETORIX, M/S LISY AGENCIES, KOOTTANAD, PALAKKAD DISTRICT.
BY ADV. SMT.S.K.DEVI
RESPONDENTS:
THE STATE TAX OFFICER, SGST DEPARTMENT, KERALA, PATTAMBI, PALAKKAD-679 303.
2 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
3 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001.
BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).38357/2018, WP(C).37560/2018,
-3-
WP(C).No. 30977 of 2018 & CON. CASES
WP(C).37360/2018, WP(C).36356/2018, WP(C).36359/2018, WP(C).36160/2018, WP(C).33757/2018, WP(C).35757/2018, WP(C).34560/2018, WP(C).34556/2018, WP(C).34358/2018, WP(C).34157/2018, WP(C).33560/2018, WP(C).33360/2018, WP(C).33579/2018, WP(C).33577/2018, WP(C).32779/2018, WP(C).31577/2018, WP(C).30977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 30977 of 2018 & CON. 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. 31577 of 2018
PETITIONER:
TNR PETROLEUM, N.H.212, VELLARAMKUNNU, KALPETTA, WAYANAD - 673 121, REPRESENTED BY ITS MANAGING PARTNER SASIKUMAR MARIVETTIL.
BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR SRI.T.G.MADHAVANUNNI
RESPONDENTS:
1 THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 033.
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 21.01.2019, ALONG WITH WP(C).38357/2018, WP(C).37560/2018, WP(C).37360/2018, WP(C).36356/2018, WP(C).36359/2018, WP(C).36160/2018, WP(C).33757/2018, WP(C).35757/2018, WP(C).34560/2018, WP(C).34556/2018, WP(C).34358/2018,
-5-
WP(C).No. 30977 of 2018 & CON. CASES
WP(C).34157/2018, WP(C).33560/2018, WP(C).33360/2018, WP(C).31356/2018, WP(C).33579/2018, WP(C).33577/2018, WP(C).32779/2018, WP(C).30977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 30977 of 2018 & CON. 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. 32779 of 2018
PETITIONER:
M/S. ON AND ON BATTERIES, NIDA, KANJIKODE, PALAKKAD, REPRESENTED BY ITS PARTNER, SREEKANTH O.
BY ADVS.
SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON
RESPONDENTS:
1 THE ASST. COMMISSIONER OF STATE TAX (INT), STATE GST DEPARTMENT, PALAKKAD - 678 001.
2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM -695 001.
3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM -695 001.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).38357/2018, WP(C).37560/2018, WP(C).37360/2018, WP(C).36356/2018, WP(C).36359/2018, WP(C).36160/2018, WP(C).33757/2018, WP(C).35757/2018,
-7-
WP(C).No. 30977 of 2018 & CON. CASES
WP(C).34560/2018, WP(C).34556/2018, WP(C).34358/2018, WP(C).34157/2018, WP(C).33560/2018, WP(C).33360/2018, WP(C).31356/2018, WP(C).33579/2018, WP(C).33577/2018, WP(C).31577/2018, WP(C).30977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 30977 of 2018 & CON. 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. 33360 of 2018
PETITIONER:
CHACKO JOSE, AGED 58 YEARS PROPRIETOR, JOSE TEXTILES, PUNALUR, PIN-691 305, KOLLAM DISTRICT.
BY ADVS. SRI.R.MURALIDHARAN (AROOR) SMT.S.R.REMYA
RESPONDENT/S:
1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, PUNALUR, KOLLAM DISTRICT, PIN-691 309.
2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002.
-9-
WP(C).No. 30977 of 2018 & CON. CASES
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).38357/2018, WP(C).37560/2018, WP(C).37360/2018, WP(C).36356/2018, WP(C).36359/2018, WP(C).36160/2018, WP(C).33757/2018, WP(C).35757/2018, WP(C).34560/2018, WP(C).34556/2018, WP(C).34358/2018, WP(C).34157/2018, WP(C).33560/2018, WP(C).31356/2018, WP(C).33579/2018, WP(C).33577/2018, WP(C).32779/2018, WP(C).31577/2018, WP(C).30977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-10-
WP(C).No. 30977 of 2018 & CON. 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. 33560 of 2018
PETITIONER:
JOJY JOSEPH AGED 49 YEARS NOBLE MARKETING, 3/729, KANNADI, PALAKKAD.
BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, FIRST CIRCLE, PALAKKAD – 678 001.
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.
-11-
WP(C).No. 30977 of 2018 & CON. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).38357/2018, WP(C).37560/2018, WP(C).37360/2018, WP(C).36356/2018, WP(C).36359/2018, WP(C).36160/2018, WP(C).33757/2018, WP(C).35757/2018, WP(C).34560/2018, WP(C).34556/2018, WP(C).34358/2018, WP(C).34157/2018, WP(C).33360/2018, WP(C).31356/2018, WP(C).33579/2018, WP(C).33577/2018, WP(C).32779/2018, WP(C).31577/2018, WP(C).30977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 30977 of 2018 & CON. 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. 33577 of 2018
PETITIONER:
M/S.ZEST N GREEN, TC 27/482-5, KUNNUKUZHY, VANCHIYOOR PO, THIRUVANANTHAPURAM- 695 035. REPRESENTED BY ITS PARTNER AVINASH PRAVEEN R.
BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA
RESPONDENTS:
1 THE STATE TAX OFFICER, FIRST CIRCLE, SGST DEPARTMENT, 4TH FLOOR, TAX TOWER, THIRUVANANTHAPURAM- 695 002.
3 THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001.
-13-
WP(C).No. 30977 of 2018 & CON. CASES
5 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, 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).38357/2018, WP(C).37560/2018, WP(C).37360/2018, WP(C).36356/2018, WP(C).36359/2018, WP(C).36160/2018, WP(C).33757/2018, WP(C).35757/2018, WP(C).34560/2018, WP(C).34556/2018, WP(C).34358/2018, WP(C).34157/2018, WP(C).33560/2018, WP(C).33360/2018, WP(C).31356/2018, WP(C).33579/2018, WP(C).32779/2018, WP(C).31577/2018, WP(C).30977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 30977 of 2018 & CON. 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
PETITIONER:
M/S. SAPTHAVARNA BUILDERS (P)LTD., DOOR NO.31/441/8, SECOND FLOOR, NAVAMY REGENCY, POONKUNNAM GRAMAM, THRISSUR - 680 002 AND IS REPRESENTED BY ITS MANAGING DIRECTOR, SRI. MADHUSUDHANAN K.
BY ADVS. SRI.E.P.GOVINDAN SMT.G.DEEPA
RESPONDENTS:
1 THE STATE TAX OFFICER (GST), WORKS CONTRACT, STATE TAX COMPLEX, POOTHOLE, THRISSUR, PIN - 680 004.
2 THE COMMISIONER OF STATE TAXES, TAX TOWERS, KARAMANA, TRIVANDRUM - 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).38357/2018, WP(C).37560/2018, WP(C).37360/2018, WP(C).36356/2018, WP(C).36359/2018, WP(C).36160/2018, WP(C).33757/2018, WP(C).35757/2018,
-15-
WP(C).No. 30977 of 2018 & CON. CASES
WP(C).34560/2018, WP(C).34556/2018, WP(C).34358/2018, WP(C).34157/2018, WP(C).33560/2018, WP(C).33360/2018, WP(C).31356/2018, WP(C).33577/2018, WP(C).32779/2018, WP(C).31577/2018, WP(C).30977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-16-
WP(C).No. 30977 of 2018 & CON. 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. 33757 of 2018
PETITIONER:
TRINITY INFRA INTERIORS, 3/84, CHANDAPPADY, VALAPPAD, THRISSUR - 680567. REPRESENTED BY ITS PROPRIETOR K.P.STEEPHAN.
BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR SRI.T.G.MADHAVANUNNI
RESPONDENTS:
1 THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 033.
2 THE STATE TAX OFFICER (WC AND LT) SGST DEPARTMENT, THRISSUR-680 004.
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI-110 001.
BY ADVS. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).38357/2018, WP(C).37560/2018, WP(C).37360/2018, WP(C).36356/2018, WP(C).36359/2018,
-17-
WP(C).No. 30977 of 2018 & CON. CASES
WP(C).36160/2018, WP(C).35757/2018, WP(C).34560/2018, WP(C).34556/2018, WP(C).34358/2018, WP(C).34157/2018, WP(C).33560/2018, WP(C).33360/2018, WP(C).31356/2018, WP(C).33579/2018, WP(C).33577/2018, WP(C).32779/2018, WP(C).31577/2018, WP(C).30977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-18-
WP(C).No. 30977 of 2018 & CON. 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. 34157 of 2018
PETITIONER:
A.F CASHEWS, TP/IV/790,PALAMUKKU, THRIKKOVILVATTOM, KANNANALLOOR, KOLLAM DISTRICT, PIN – 691 576, REPRESENTED BY ITS MANAGING PARTNER SHIHAB S.
BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER (ASSESSMENT), SGST DEPARTMENT, ASRAMOM, KOLLAM – 691 002.
2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.
3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI – 110 001.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR.
-19-
WP(C).No. 30977 of 2018 & CON. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).38357/2018, WP(C).37560/2018, WP(C).37360/2018, WP(C).36356/2018, WP(C).36359/2018, WP(C).36160/2018, WP(C).33757/2018, WP(C).35757/2018, WP(C).34560/2018, WP(C).34556/2018, WP(C).34358/2018, WP(C).33560/2018, WP(C).33360/2018, WP(C).31356/2018, WP(C).33579/2018, WP(C).33577/2018, WP(C).32779/2018, WP(C).31577/2018, WP(C).30977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-20-
WP(C).No. 30977 of 2018 & CON. 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. 34358 of 2018
PETITIONER:
S.SUDHAKARAN NAIR, AGED 63 YEARS LALITHA BHAVAN, ARUVIKONAM, KODUNGANNOOR, THIRUVANANTHAPURAM - 695 013.
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, TAX TOWER, IIND FLOOR, KARAMANA P.O., 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).38357/2018, WP(C).37560/2018, WP(C).37360/2018, WP(C).36356/2018, WP(C).36359/2018, WP(C).36160/2018, WP(C).33757/2018, WP(C).35757/2018,
-21-
WP(C).No. 30977 of 2018 & CON. CASES
WP(C).34560/2018, WP(C).34556/2018, WP(C).34157/2018, WP(C).33560/2018, WP(C).33360/2018, WP(C).31356/2018, WP(C).33579/2018, WP(C).33577/2018, WP(C).32779/2018, WP(C).31577/2018, WP(C).30977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-22-
WP(C).No. 30977 of 2018 & CON. 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. 34556 of 2018
PETITIONER:
ADITHYA ENTERPRISES, 03/81, DIAMOND PLAZA, CHAKKORATHUKULAM, KOZHIKODE -673 011. REPRESENTED BY ITS MANAGING PARTNER K.K.ABDULLA.
BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR SRI.T.G.MADHAVANUNNI
RESPONDENTS:
2 THE ASSISTANT COMMISSIONER(ASSESSMENT)-II, SPECIAL CIRCLE, SGST DEPARTMENT, KOZHIKODE-673 006.
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI-110 001.
BY ADVS. SRI.B.RAJESH (KOTTAYAM). 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.
-23-
WP(C).No. 30977 of 2018 & CON. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).38357/2018, WP(C).37560/2018, WP(C).37360/2018, WP(C).36356/2018, WP(C).36359/2018, WP(C).36160/2018, WP(C).33757/2018, WP(C).35757/2018, WP(C).34560/2018, WP(C).34358/2018, WP(C).34157/2018, WP(C).33560/2018, WP(C).33360/2018, WP(C).31356/2018, WP(C).33579/2018, WP(C).33577/2018, WP(C).32779/2018, WP(C).31577/2018, WP(C).30977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-24-
WP(C).No. 30977 of 2018 & CON. 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. 34560 of 2018
PETITIONER:
1. CHANDYS HOMES, ROOM NO. 127 H, CHANDYS CENTRE, PALA ROAD, ETTUMANNOOR - 686631, REPRESENTED BY MANAGING PARTNER, MATHEW KURUVILA.
BY ADV. SRI.V.V.GEORGEKUTTY
RESPONDENTS:
1 STATE TAX OFFICER(WC), KOTTAYAM - 686 001.
2 THE COMMISSIONER OF STATE TAXES, TAX TOWER,KARAMANA, THIRUVANANTHAPURAM-695 002.
3 THE STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES, 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).38357/2018, WP(C).37560/2018, WP(C).37360/2018, WP(C).36356/2018, WP(C).36359/2018, WP(C).36160/2018, WP(C).33757/2018, WP(C).35757/2018, WP(C).34556/2018, WP(C).34358/2018, WP(C).34157/2018, WP(C).33560/2018, WP(C).33360/2018, WP(C).31356/2018, WP(C).33579/2018, WP(C).33577/2018, WP(C).32779/2018, WP(C).31577/2018, WP(C).30977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-25-
WP(C).No. 30977 of 2018 & CON. 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. 35757 of 2018
PETITIONER:
M/S.BISMILLAH STORE, 5/530, KONGAD, PALAKKAD, REPRESENTED BY PROPRIETOR SRI.SAITHALAVI K, S/O HUSSAIN, AGED 59 YEARS.
BY ADV. SRI.C.K.SREEJITH
RESPONDENTS:
1 STATE TAX OFFICER, 1 ST CIRCLE, PALAKKAD, GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT OF KERALA, ERNAKULAM – 682 031.
2 STATE OF KERALA, REPRESENTED BY GOODS AND SERVICE TAX DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM 695 001.
3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROM 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.
-26-
WP(C).No. 30977 of 2018 & CON. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).38357/2018, WP(C).37560/2018, WP(C).37360/2018, WP(C).36356/2018, WP(C).36359/2018, WP(C).36160/2018, WP(C).33757/2018, WP(C).34560/2018, WP(C).34556/2018, WP(C).34358/2018, WP(C).34157/2018, WP(C).33560/2018, WP(C).33360/2018, WP(C).31356/2018, WP(C).33579/2018, WP(C).33577/2018, WP(C).32779/2018, WP(C).31577/2018, WP(C).30977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-27-
WP(C).No. 30977 of 2018 & CON. 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. 36160 of 2018
PETITIONER:
DEEPA SHIBU. AGED 43 YEARS AGRO LINE, NO. IX/377, KARTHIKA BUILDING, MANNOOR, KEEZHILLAM POST, PERUMBAVOOR, ERNAKULAM DISTRICT, KOCHI, PIN – 683 541.
BY ADV. SRI.R.MURALIDHARAN (AROOR)
RESPONDENTS:
1 THE STATE TAX OFFICER (IB), STATE GOODS AND SERVICE TAX DEPARTMENT, MATTANCHERRY AT MINI CIVIL STATION, ALUVA, ERNAKULAM DISTRICT, PIN – 683 101.
2 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, MUVATTUPUZHA, PIN-686 673, ERNAKULAM DISTRICT.
3 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002.
4 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,PIN-695 002.
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WP(C).No. 30977 of 2018 & CON. CASES
5 THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, REVENUE DISTRICT-MATTANCHERRY, TAX COMPLEX, BAZAR ROAD, MATTANCHERRY, PIN-682 002.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).38357/2018, WP(C).37560/2018, WP(C).37360/2018, WP(C).36356/2018, WP(C).36359/2018, WP(C).33757/2018, WP(C).35757/2018, WP(C).34560/2018, WP(C).34556/2018, WP(C).34358/2018, WP(C).34157/2018, WP(C).33560/2018, WP(C).33360/2018, WP(C).31356/2018, WP(C).33579/2018, WP(C).33577/2018, WP(C).32779/2018, WP(C).31577/2018, WP(C).30977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-29-
WP(C).No. 30977 of 2018 & CON. 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. 36356 of 2018
PETITIONER:
K.B.MANOJ KUMAR, AGED 40 YEARS, PROPRIETOR, M/S.K.K.ENTERPRISES, 18/419, NH ROAD, PALLURUTHY PO, KOCHI- 06.
BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY
RESPONDENTS:
1 COMMERCIAL TAX OFFICER, 2ND CIRCLE, COMMERCIAL TAXES, MATTANCHERRY, KOCHI -02.
2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 001.
3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 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 WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS.
-30-
WP(C).No. 30977 of 2018 & CON. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).38357/2018, WP(C).37560/2018, WP(C).37360/2018, WP(C).36359/2018, WP(C).36160/2018, WP(C).33757/2018, WP(C).35757/2018, WP(C).34560/2018, WP(C).34556/2018, WP(C).34358/2018, WP(C).34157/2018, WP(C).33560/2018, WP(C).33360/2018, WP(C).31356/2018, WP(C).33579/2018, WP(C).33577/2018, WP(C).32779/2018, WP(C).31577/2018, WP(C).30977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 30977 of 2018 & CON. 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. 36359 of 2018
PETITIONER:
M/S. KGM GOLD LLP, SWARNA BHAVEN, KODUVALLY, KOZHIKODE, 673 572, REPRESENTED BY IT'S MANAGING PARTNER MR.SURENDRAN KAYAKKAL.
BY ADVS. SMT.K.LATHA SRI.C.RAMACHANDRAN
RESPONDENTS:
1 THE STATE TAX OFFICER, FOURTH CIRCLE, SGST DEPARTMENT, KOZHIKODE -673 016.
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.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).38357/2018, WP(C).37560/2018, WP(C).37360/2018, WP(C).36356/2018, WP(C).36160/2018, WP(C).33757/2018, WP(C).35757/2018, WP(C).34560/2018, WP(C).34556/2018, WP(C).34358/2018, WP(C).34157/2018, WP(C).33560/2018, WP(C).33360/2018, WP(C).31356/2018, WP(C).33579/2018, WP(C).33577/2018, WP(C).32779/2018, WP(C).31577/2018, WP(C).30977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-32-
WP(C).No. 30977 of 2018 & CON. 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. 37360 of 2018
PETITIONER:
SREEVIDYA GAS, AGED 42 YEARS, OLAVANNA, PANTHEERANKAVE, KOZHIKODE - 673019. REP. BY VINIL KUMAR, PROPRIETOR, SREEVIDYA GAS
BY ADVS. SRI.K.M.CHERIAN SRI.R.RAMAKRISHNAN POTTY SRI.V.P.SABU
RESPONDENTS:
1 THE STATE TAX OFFICER(IB)II, DEPARTMENT OF STATE GOODS AND SERVICE TAX, JAWAHAR NAGAR COLONY, ERANIPALAM, KOZHIKODE – 673 006.
-33-
WP(C).No. 30977 of 2018 & CON. CASES
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 21.01.2019, ALONG WITH WP(C).38357/2018, WP(C).37560/2018, WP(C).36356/2018, WP(C).36359/2018, WP(C).36160/2018, WP(C).33757/2018, WP(C).35757/2018, WP(C).34560/2018, WP(C).34556/2018, WP(C).34358/2018, WP(C).34157/2018, WP(C).33560/2018, WP(C).33360/2018, WP(C).31356/2018, WP(C).33579/2018, WP(C).33577/2018, WP(C).32779/2018, WP(C).31577/2018, WP(C).30977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-34-
WP(C).No. 30977 of 2018 & CON. 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. 37560 of 2018
PETITIONER:
M/S.JANRAM AUTOMOBILES, KOTTAPPURAM, KOTTARAKKARA, REPRESENTED BY ITS MANAGING PARTNER, A. RADHA
BY ADVS. SRI.S.SANTHOSH KUMAR SMT.ANJANA.S.SANTHOSH
RESPONDENTS:
1 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695 001.
2 THE UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NEW DELHI-110 001.
-35-
WP(C).No. 30977 of 2018 & CON. CASES
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).38357/2018, WP(C).37360/2018, WP(C).36356/2018, WP(C).36359/2018, WP(C).36160/2018, WP(C).33757/2018, WP(C).35757/2018, WP(C).34560/2018, WP(C).34556/2018, WP(C).34358/2018, WP(C).34157/2018, WP(C).33560/2018, WP(C).33360/2018, WP(C).31356/2018, WP(C).33579/2018, WP(C).33577/2018, WP(C).32779/2018, WP(C).31577/2018, WP(C).30977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-36-
WP(C).No. 30977 of 2018 & CON. 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. 38357 of 2018
PETITIONER:
MOTY JEWELLERY, MATHOTTAM, KOZHIKODE- 673 028, REPRESENTED BY ITS MANAGING PARTNER SAJEED RAHMAN.
BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR SRI.T.G.MADHAVANUNNI
RESPONDENTS:
1 THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM- 695 033.
2 THE STATE TAX OFFICER, THIRD CIRCLE, SGST DEPARTMENT, KOZHIKODE- 673 006.
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI- 110 001.
BY ADVS. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS.
-37-
WP(C).No. 30977 of 2018 & CON. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).37560/2018, WP(C).37360/2018, WP(C).36356/2018, WP(C).36359/2018, WP(C).36160/2018, WP(C).33757/2018, WP(C).35757/2018, WP(C).34560/2018, WP(C).34556/2018, WP(C).34358/2018, WP(C).34157/2018, WP(C).33560/2018, WP(C).33360/2018, WP(C).31356/2018, WP(C).33579/2018, WP(C).33577/2018, WP(C).32779/2018, WP(C).31577/2018, WP(C).30977/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 30977 of 2018 & CON. CASES
JUDGMENT
[ WP(C) 30977/2018,WP(C).31356/2018,WP(C).31577/2018 ,WP(C).32779/2018 ,WP(C).33360/2018,WP(C).33560/2018 ,WP(C).33577/2018 ,WP(C).33579/2018,WP(C).33757/2018 ,WP(C).34157/2018 ,WP(C).34358/2018,WP(C).34556/2018 ,WP(C).34560/2018 ,WP(C).35757/2018,WP(C).36160/2018 ,WP(C).36356/2018 ,WP(C).36359/2018,WP(C).37360/2018 ,WP(C).37560/2018 ,WP(C).38357/2018 ]
In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken.
I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above.
Sd/-
DAMA SESHADRI NAIDU
JUDGE
AV
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WP(C).No. 30977 of 2018 & CON. CASES
APPENDIX OF WP(C) 30977/2018
PETITIONER'S/S EXHIBITS:
| EXHIBIT P1 | TRUE COPY OF THE PENALTY ORDER DATED 14-11- 2017 OF RS.10,000/- PASSED BY THE 2ND RESPONDENT FOR THE MONTH FEBRUARY,2016-17. |
|---|---|
| EXHIBIT P2 | TRUE COPY OF THE PENALTY ORDER DATED 14-11- 2017 OF RS.5,000/- PASSED BY THE 2ND RESPONDENT FOR THE MONTH MARCH,2016-17 |
| EXHIBIT P3 | TRUE COPY OF THE PENALTY ORDER DATED 14-11- 2017 OF RS.10,000/- PASSED BY THE 2ND RESPONDENT FOR THE MONTH APRIL-MARCH,2016- 17 |
| EXHIBIT P4 | TRUE COPY OF THE PENALTY ORDER DATED 31-10- 2017 OF RS.10,000/- PASSED BY THE 2ND RESPONDENT FOR THE MONTH APRIL,2017-18. |
| EXHIBIT P5 | TRUE COPY OF THE PENALTY ORDER DATED 30- 10-2017 OF RS.10,000/- PASSED BY THE 2ND RESPONDENT FOR THE MONTH MAY 2017-18 |
| EXHIBIT P6 | TRUE COPIES OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 4TH RESPONDENT DATED 13-06-2- 18 AND 12-07-2018 WITH ENGLISH TRANSLATION. |
| EXHIBIT P7 | TRUE COPY OF THE ORDER DATED 04-04-2018 OF THE HON'BLE HIGH COURT IN W.P.(C) NO.11335 OF 2018 |
-40-
WP(C).No. 30977 of 2018 & CON. CASES
APPENDIX OF WP(C) 31356/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ORDER NO.32091191324/201213 DATED 1/8/2018.
-41-
WP(C).No. 30977 of 2018 & CON. CASES
APPENDIX OF WP(C) 31577/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 19.7.2018 ISSUED U/S. 25(1) OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2014-15.
EXHIBIT P2 TRUE COPY OF THE ORDER DATED 4.4.2018 OF THE HON'BLE HIGH COURT IN WPC NO.11335 OF 2018.
-42-
WP(C).No. 30977 of 2018 & CON. CASES
APPENDIX OF WP(C) 32779/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 29.09.2018.
EXHIBIT P1 A COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 29.09.2018.
EXHIBIT P1 B COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 29.09.2018.
-43-
WP(C).No. 30977 of 2018 & CON. CASES
APPENDIX OF WP(C) 33360/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT UNDER S.25(1)FOR THE YEAR 2015-2016, DATED 18.5.2018
EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT UNDER S.25(1)FOR THE YEAR 2016-2017, DATED 21.7.2018
-44-
WP(C).No. 30977 of 2018 & CON. CASES
APPENDIX OF WP(C) 33560/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2012-13 DATED 31.O7.2018.
EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 16.08.2018.
-45-
WP(C).No. 30977 of 2018 & CON. CASES
APPENDIX OF WP(C) 33577/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF ASSESSMENT ORDER NO. 32010663205/15-16 DATED 25.06.2018 AND DEMAND NOTICE DATED 25.6.2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2015-16.
-46-
WP(C).No. 30977 of 2018 & CON. CASES
APPENDIX OF WP(C) 33579/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PRE ASSESSMENT NOTICE DT.25/9/2018 FOR THE YEARS 2014-15 U/S.25(1)OF THE KVAT ACT, 2003 ISSUED BY THE FIRST RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE REVISED ASSESSMENT ORDER DT.3/8/2016 PASSED BY THE FIRST RESPONDENT FOR THE YEARS 2014-15. EXHIBIT P3 TRUE COPY OF THE AUDIT REPORT DT.17/12/2015 FILED BEFORE THE FIRST RESPONDENT. EXHIBIT P4 TRUE COPY OF THE ANNUAL RETURN DT.NIL FILED BEFORE THE FIRST RESPONDENT.
-47-
WP(C).No. 30977 of 2018 & CON. CASES
APPENDIX OF WP(C) 33757/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 9.10.2018 ISSUED U/S.25(1) OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2015-16.
EXHIBIT P2 TRUE COPY OF THE ORDER DATED 4.4.2018 OF THE HON'BLE HIGH COURT IN WPC NO.11335 OF 2018.
-48-
WP(C).No. 30977 of 2018 & CON. CASES
APPENDIX OF WP(C) 34157/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF THE ANNUAL RETURN FILED FOR THE YEAR 2013-14. EXHIBIT P2 COPY OF NOTICE DATED 25.6.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC.NO.13552 OF 2018.
-49-
WP(C).No. 30977 of 2018 & CON. CASES
APPENDIX OF WP(C) 34358/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32011381754/2011-12 DATED 8/1/2018 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE MODIFIED ASSESSMENT ORDER NO.32011381754/2011-12 DATED 30/1/2018 ISSUED BY THE 1ST RESPONDENT.
-50-
WP(C).No. 30977 of 2018 & CON. CASES
APPENDIX OF WP(C) 34556/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 03/10/2018 ISSUED U/S.25(1) OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2014-15.
EXHIBIT P2
TRUE COPY OF THE ORDER DATED 04/04/2018 OF THE HON'BLE COURT IN WP(C)NO.11335/2018.
-51-
WP(C).No. 30977 of 2018 & CON. CASES
APPENDIX OF WP(C) 34560/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE U/S.25 DATED 01-102018 FOR 2013-14 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE NOTICE U/S.25 DATED 01.10.2018 FOR 2014-15 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF THE NOTICE U/S.25 DATED 01.10.2018 FOR 2016-17 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4 TRUE COPY OF THE NOTICE U/S.25 DATED 01.10.2018 FOR 2017-18 ISSUED BY THE 1ST RESPONDENT.
-52-
WP(C).No. 30977 of 2018 & CON. CASES
APPENDIX OF WP(C) 35757/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF THE NOTICE U/S. 25 (A) R/W 42 (3) (IV) OF THE KVAT ACT 2003 DT. 17/9/2018
EXHIBIT P2 THE TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER DT. 3/10/2018 EXHIBIT P3 THE TRUE COPY OF THE NOTICE DT. 15/10/2018
-53-
WP(C).No. 30977 of 2018 & CON. CASES
APPENDIX OF WP(C) 36160/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE NOTICE ISSUED UNDER S.67(1) BY THE 1ST RESPONDENT FOR THE YEAR 2015-2016, DATED 22.10.2018.
-54-
WP(C).No. 30977 of 2018 & CON. CASES
APPENDIX OF WP(C) 36356/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32150683405/2013-14 DATED 26/09/2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2013-14.
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.
-55-
WP(C).No. 30977 of 2018 & CON. CASES
APPENDIX OF WP(C) 36359/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF THE PRE ASSESSMENT NOTICE FOR THE YEAR 2015-2016 DATED 18/07/2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER.
EXHIBIT P2 THE TRUE COPY OF THE INTERIM STAY ORDER IN WPC N.13930 OF 2018 DATED 13TH APRIL 2018.
-56-
WP(C).No. 30977 of 2018 & CON. CASES
APPENDIX OF WP(C) 37360/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE PENALTY NOTICE NO.IBII/E/30(C)/14-15/E DATED 18.07.2018.
-57-
WP(C).No. 30977 of 2018 & CON. CASES
APPENDIX OF WP(C) 37560/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 06/08/2018 FOR THE ASSESSMENT YEAR 2015-16 PASSED BY THE 4TH RESPONDENT
EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 06/08/2018 FOR THE ASSESSMENT YEAR 2016-17 PASSED BY THE 4TH RESPONDENT EXHIBIT P3 TRUE COPY OF THE PENALTY ORDER DATED 06/08/2018 FOR THE YEAR 2015-16 PASSED BY THE 4TH RESPONDENT EXHIBIT P4 TRUE COPY OF THE PENALTY ORDER DATED 06/08/2018 FOR THE YEAR 2016-17 PASSED BY THE 4TH RESPONDENT
-58-
WP(C).No. 30977 of 2018 & CON. CASES
APPENDIX OF WP(C) 38357/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 08.10.2018 ISSUED U/S.25(1) OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2014-2015.
EXHIBIT P2 TRUE COPY OF THE ORDER DATED 04.04.2018 OF THE HON'BLE HIGH COURT IN W.P.(C)NO.11335 OF 2018.
2 issues framed by the court
Whether Section 174 of the KSGST Act was beyond the State's legislative power?
Whether the challenged demands were 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¶361
2 provisions across 2 enactments
ASPEROS INTERNATIONAL
THE COMMISSIONER OF COMMERCIAL TAXES
THE COMMERCIAL TAX OFFICER, 1T CIRCLE, COMMERCIAL TAXES, KOZHIKODE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
THE SPECIAL DEPUTY TAHSILDAR (RR), THALASSERY TALUK
DAMA SESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
