Dismissed

Yasar v. State Tax Officer

Kerala HC16 Jan 2019WP(C)/38995/2018

Case brief

AI extract

What is this about?

Batch of writ petitions by dealers challenging GST/KVAT assessments on the grounds that Section 174 of the KSGST Act is ultra vires the State's legislative power and that the demands are barred by limitation under Section 25(1) of the KVAT Act. Counsel agreed the issues were covered against the petitioners by an earlier judgment; the court dismissed the petitions applying that ratio.

What the court decided

AI extract

Yasar Vs State Tax Officer — GST and Indirect Tax | Kerala HC (2019)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT

¶3

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶4

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶5

WP(C).No. 25797 of 2018

¶6

PETITIONER:

¶7

SHAKEER ALI C.T., TRADE HOUSE, NATIONAL HIGHWAY, PERUMBA, PAYYANNUR, KANNUR DISTIRCT.

¶8

BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL

¶9

RESPONDENTS:

¶10

1 STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, SGST DEPT, PAYYANNUR, KANNUR DIST, PIN -670307.

¶11

2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANNATHAPURAM -695001.

¶12

3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI - 110001.

¶13

R1—R2 ADDL AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC., R3 JAISHANKAR V. NAIR.

¶14

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).16799/2018, WP(C).16996/2018, WP(C).25599/2018, WP(C).25799/2018, WP(C).33991/2018, WP(C).34792/2018, WP(C).35592/2018, WP(C).35593/2018, WP(C).36594/2018, WP(C).36992/2018, WP(C).38393/2018, WP(C).38795/2018, WP(C).38993/2018, WP(C).38995/2018, WP(C).39391/2018, WP(C).40395/2018, WP(C).40794/2018, WP(C).41591/2018, WP(C).41995/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶15

WP(C).No. 25797/2018 & CONN. CASES

¶16

¶17

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶18

PRESENT

¶19

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶20

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶21

WP(C).No. 16799 of 2018

¶22

PETITIONER:

¶23

RAJESH KUMAR C.C., AGED 43 YEARS PROPRIETOR,UNIVERSAL TRANSFORMER,CHERINGAL HOUSE, ANIKKODE,KARIYANKODE POST,PALAKKAD

¶24

BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY

¶25

RESPONDENTS:

¶26

1 THE STATE TAX OFFICER, (FORMERLY COMMERCIAL TAX OFFICER), STATE GOODS AND SERVICE TAX DEPARTMENT, II ND CIRCLE, PALAKKAD- 678 001

¶27

2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM,KARAMANA.P.O., THIRUVANANTHAPURAM- 695 002

¶28

3 SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695 001

¶29

4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI- 110 001

¶30

R1-R3 ADDL AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶31

¶32

SR. SC SRI. SREELAL WARRIER.

¶33

SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS

¶34

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON

¶35

WP(C).No. 25797/2018 & CONN. CASES

¶36

¶37

16.01.2019, ALONG WITH WP(C).25797/2018, WP(C).41995/2018, WP(C).41591/2018, WP(C).40794/2018, WP(C).40395/2018, WP(C).39391/2018, WP(C).38995/2018, WP(C).38993/2018, WP(C).38795/2018, WP(C).38393/2018, WP(C).36992/2018, WP(C).36594/2018, WP(C).35593/2018, WP(C).35592/2018, WP(C).34792/2018, WP(C).33991/2018, WP(C).25799/2018, WP(C).25599/2018, WP(C).16996/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶38

WP(C).No. 25797/2018 & CONN. CASES

¶39

¶40

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶41

PRESENT

¶42

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶43

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶44

WP(C).No. 16996 of 2018

¶45

PETITIONER:

¶46

K.H.ABDUL NISHAR,

¶47

M/S. K.H.HOME APPLIANCES 4/844, K.H.TRADE CENTREMAIN ROAD, PATTAMBI.

¶48

BY ADVS.

¶49

SMT.S.K.DEVI SRI.M.RAJ MOHAN

¶50

RESPONDENTS:

¶51

1 THE STATE TAX OFFICER, PATTAMBI 679104.

¶52

2 THE SERCETARY, TAXES DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001.

¶53

3 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110001.

¶54

R1-R2 ADDL AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶55

R3 SR. SC SRI. SREELAL WARRIER, CENTRAL BOARD OF EXCISE & CUSTOMS

¶56

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).25797/2018, WP(C).41995/2018, WP(C).41591/2018, WP(C).40794/2018, WP(C).40395/2018, WP(C).39391/2018, WP(C).38995/2018, WP(C).38993/2018, WP(C).38795/2018, WP(C).38393/2018, WP(C).36992/2018, WP(C).36594/2018, WP(C).35593/2018, WP(C).35592/2018, WP(C).34792/2018, WP(C).33991/2018, WP(C).25799/2018, WP(C).25599/2018, WP(C).16799/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶57

WP(C).No. 25797/2018 & CONN. CASES

¶58

¶59

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶60

PRESENT

¶61

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶62

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶63

WP(C).No. 25599 of 2018

¶64

PETITIONER:

¶65

M/S. STAR EARTH MOVERS AND LAND DEVELOPERS, MALIYEKKAL TOWER, EDAKKARA, NILAMBUR, MALAPPURAM DISTRICT, REPRESENTED BY ITS PROPRIETOR,WELLINTON SAMUEL, S/O SAMUEL, AGED 42 YEARS

¶66

BY ADV. SRI.BABU S. NAIR

¶67

RESPONDENTS:

¶68

1 STATE TAX OFFICER, SQUAD NO.V, STATE GOODS AND SERVICE TAX DEPARTMENT,NILAMBUR, MALAPPURAM DISTRICT, PIN 676505

¶69

2 THE COMMISSIONER, STATE GOODS AND TAXES DEPARTMENT,THIRUVANANTHAPURAM- 695 001.

¶70

3 THE SECRETARY STATE GOODS AND TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM, PIN- 695 001.

¶71

R1-R3 ADDL AG SRI. K.K. RAVINDRANATH., PL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶72

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).25797/2018, WP(C).41995/2018, WP(C).41591/2018, WP(C).40794/2018, WP(C).40395/2018, WP(C).39391/2018, WP(C).38995/2018, WP(C).38993/2018, WP(C).38795/2018, WP(C).38393/2018, WP(C).36992/2018, WP(C).36594/2018, WP(C).35593/2018, WP(C).35592/2018, WP(C).34792/2018, WP(C).33991/2018, WP(C).25799/2018, WP(C).16799/2018, WP(C).16996/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶73

WP(C).No. 25797/2018 & CONN. CASES

¶74

¶75

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶76

PRESENT

¶77

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶78

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶79

WP(C).No. 25799 of 2018

¶80

PETITIONER:

¶81

T.V. SHAJI, PROPRIETOR, M/S.JISHA GOLD AND DIAMONDS,PAZHAYANNUR, THRISSUR DISTRICT.

¶82

BY ADV. SMT.S.K.DEVI SRI. SANTHOSH P. ABRAHAM

¶83

RESPONDENTS:

¶84

1 THE STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT, WADAKKANCHERY-680 582.

¶85

2 THE COMMISSIONER,

¶86

STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001.

¶87

3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001.

¶88

4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001.

¶89

R1-R3 ADDL AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. R4 SR. SC SRI. SREELAL WARRIER, CENTRAL BOARD OF EXCISE & CUSTOMS.

¶90

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).25797/2018, WP(C).41995/2018, WP(C).41591/2018, WP(C).40794/2018, WP(C).40395/2018, WP(C).39391/2018, WP(C).38995/2018, WP(C).38993/2018, WP(C).38795/2018, WP(C).38393/2018, WP(C).36992/2018, WP(C).36594/2018, WP(C).35593/2018, WP(C).35592/2018, WP(C).34792/2018, WP(C).33991/2018, WP(C).25599/2018, WP(C).16799/2018, WP(C).16996/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶91

WP(C).No. 25797/2018 & CONN. CASES

¶92

¶93

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶94

PRESENT

¶95

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶96

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶97

WP(C).No. 33991 of 2018

¶98

PETITIONER:

¶99

J NOORUDHEEN, AGED 47 YEARS ASHMA TRADERS, PAZHAYA KULANGARA, TIRUR, MALAPPURAM

¶100

BY ADV. SMT.M.K.HAJARA

¶101

RESPONDENTS:

¶102

1 STATE TAX OFFICER - II SGST DEPARTMENT, TIRUR, MALAPPURAM-676101

¶103

2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPPALAM, KARAMANA P.O, THIRUVANATHAPURAM-695002.

¶104

3 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001

¶105

4 THE UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE,DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001.

¶106

R1-R2 ADDL AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. R4 ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC., JAISHANKAR V. NAIR.

¶107

R3 SR. SC SRI. SREELAL WARRIE,CENTRAL BOARD OF EXCISE & CUSTOMS. BY ADV. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS

¶108

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).25797/2018, WP(C).41995/2018,

¶109

WP(C).No. 25797/2018 & CONN. CASES

¶110

¶111

WP(C).41591/2018, WP(C).40794/2018, WP(C).40395/2018, WP(C).39391/2018, WP(C).38995/2018, WP(C).38993/2018, WP(C).38795/2018, WP(C).38393/2018, WP(C).36992/2018, WP(C).36594/2018, WP(C).35593/2018, WP(C).35592/2018, WP(C).34792/2018, WP(C).25799/2018, WP(C).25599/2018, WP(C).16799/2018, WP(C).16996/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶112

WP(C).No. 25797/2018 & CONN. CASES

¶113

¶114

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶115

PRESENT

¶116

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶117

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶118

WP(C).No. 34792 of 2018

¶119

PETITIONER:

¶120

SHRIRAM DISTRIBUTION SERVICES (P) LTD., AP 11-55D, VELUTHULLI ROAD, CHANDIROOR, ALLAPPEY - 688 537, REPRESENTED BY PRASANTHAN K.V., AUTHORISED SIGNATORY, SHRIRAM DISTRIBUTION SERVICES P. LTD.

¶121

BY ADVS. K.M. CHERIAN SRI.N.JAYAKUMAR SRI.R.RAMAKRISHNAN POTTY

¶122

RESPONDENTS:

¶123

1 THE ASST. COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICES TAX, SPECIAL CIRCLE III, ERNAKULAM, KOCHI - 682 015.

¶124

2 THE COMMISSIONER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM - 695 002.

¶125

3 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

¶126

4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001.

¶127

R1-R3 ADDL AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶128

R4 SR. SC SRI. SREELAL WARRIER,CENTRAL BOARD OF EXCISE & CUSTOMS.

¶129

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON

¶130

WP(C).No. 25797/2018 & CONN. CASES

¶131

¶132

16.01.2019, ALONG WITH WP(C).25797/2018, WP(C).41995/2018, WP(C).41591/2018, WP(C).40794/2018, WP(C).40395/2018, WP(C).39391/2018, WP(C).38995/2018, WP(C).38993/2018, WP(C).38795/2018, WP(C).38393/2018, WP(C).36992/2018, WP(C).36594/2018, WP(C).35593/2018, WP(C).35592/2018, WP(C).33991/2018, WP(C).25799/2018, WP(C).25599/2018, WP(C).16799/2018, WP(C).16996/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶133

WP(C).No. 25797/2018 & CONN. CASES

¶134

¶135

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶136

PRESENT

¶137

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶138

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶139

WP(C).No. 35592 of 2018

¶140

PETITIONER:

¶141

M/S.SURABHI ISPAT (P) LTD., NIDA, KANJIKODE P.O., PALAKKAD, REPRESENTED BY ITS MANAGING DIRECTOR SRI.M.A.ZIAUDEEN. BY ADV. SRI.SOJAN JAMES

¶142

RESPONDENTS:

¶143

1 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD - 678 001.

¶144

2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001.

¶145

3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM - 695 001.

¶146

4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 9001.

¶147

R1-R3 ADDL AG SRI. K.K. RAVINDRANATH., PL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶148

R4 SR. SC SRI. SREELAL WARRIER, CENTRAL BOARD OF EXCISE & CUSTOMS.

¶149

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).25797/2018, WP(C).41995/2018, WP(C).41591/2018, WP(C).40794/2018, WP(C).40395/2018, WP(C).39391/2018, WP(C).38995/2018, WP(C).38993/2018, WP(C).38795/2018, WP(C).38393/2018, WP(C).36992/2018, WP(C).36594/2018, WP(C).35593/2018, WP(C).34792/2018, WP(C).33991/2018, WP(C).25799/2018, WP(C).25599/2018, WP(C).16799/2018, WP(C).16996/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶150

WP(C).No. 25797/2018 & CONN. CASES

¶151

¶152

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶153

PRESENT

¶154

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶155

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶156

WP(C).No. 35593 of 2018

¶157

PETITIONER:

¶158

MR.VARGHESE CHACKO, AGED 54 YEARS PROPRIETOR, ACE ASSOCIATES, KATHANARUPARAMBIL HOUSE-4, JAWAHAR LANE, EDAPPALLY POST, COCHIN - 682 024.

¶159

BY ADV. SMT.K.LATHA

¶160

RESPONDENTS:

¶161

1 THE COMMERCIAL TAX OFFICER (WORKS CONTRACT), OFFICE OF THE ASSISTANT COMMISSIONER(WC), STATE GOODS AND SERVICE TAX DEPARTMENT, CLAS TOWER, ERNAKULAM - 682 019.

¶162

2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002.

¶163

R1-R2 ADDL AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶164

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).25797/2018, WP(C).41995/2018, WP(C).41591/2018, WP(C).40794/2018, WP(C).40395/2018, WP(C).39391/2018, WP(C).38995/2018, WP(C).38993/2018, WP(C).38795/2018, WP(C).38393/2018, WP(C).36992/2018, WP(C).36594/2018, WP(C).35592/2018, WP(C).34792/2018, WP(C).33991/2018, WP(C).25799/2018, WP(C).25599/2018, WP(C).16799/2018, WP(C).16996/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶165

WP(C).No. 25797/2018 & CONN. CASES

¶166

¶167

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶168

PRESENT

¶169

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶170

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶171

WP(C).No. 36594 of 2018

¶172

PETITIONER:

¶173

CNS AYURVEDA CHIKITSALAYAM PVT. LTD., 15/355, THRITHALA, MEZHATHUR, PALAKKAD DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, DR. K.P. MANIKANDAN, S/O GANGADHARAN NAIR

¶174

BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON

¶175

RESPONDENTS:

¶176

1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, PATTAMBI - 679303

¶177

2 THE COMMISSIONER , STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM 695001

¶178

3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695001

¶179

R1-R3 ADDL AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶180

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).25797/2018, WP(C).41995/2018, WP(C).41591/2018, WP(C).40794/2018, WP(C).40395/2018, WP(C).39391/2018, WP(C).38995/2018, WP(C).38993/2018, WP(C).38795/2018, WP(C).38393/2018, WP(C).36992/2018, WP(C).35593/2018, WP(C).35592/2018, WP(C).34792/2018, WP(C).33991/2018, WP(C).25799/2018, WP(C).25599/2018, WP(C).16799/2018, WP(C).16996/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶181

WP(C).No. 25797/2018 & CONN. CASES

¶182

¶183

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶184

PRESENT

¶185

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶186

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶187

WP(C).No. 36992 of 2018

¶188

PETITIONER:

¶189

VIJAYAKUMAR V, AGED 51 YEARS PROPRIETOR, M/S. KAIRALI FOODS, PALLICKAL, KOTTARAKKARA, KOLLAM DISTRICT, PIN 691506

¶190

BY ADV. SRI.BOBBY JOHN PULICKAPARAMBIL

¶191

RESPONDENTS:

¶192

1 THE COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT, KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM 695002

¶193

2 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001.

¶194

3 THE STATE TAX OFFICER, KOTTARAKKARA, STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM DISTRICT, PIN 691 506.

¶195

4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE) CENTRAL SECRETARIAT, NEW DELHI- 110 001.

¶196

R1-R3 ADDL AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶197

R4 SR. SC SRI. SREELAL WARRIER, CENTRAL BOARD OF EXCISE & CUSTOMS SMT. C.G.PREETHA, CGC

¶198

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).25797/2018, WP(C).41995/2018,

¶199

WP(C).No. 25797/2018 & CONN. CASES

¶200

¶201

WP(C).41591/2018, WP(C).40794/2018, WP(C).40395/2018, WP(C).39391/2018, WP(C).38995/2018, WP(C).38993/2018, WP(C).38795/2018, WP(C).38393/2018, WP(C).36594/2018, WP(C).35593/2018, WP(C).35592/2018, WP(C).34792/2018, WP(C).33991/2018, WP(C).25799/2018, WP(C).25599/2018, WP(C).16799/2018, WP(C).16996/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶202

WP(C).No. 25797/2018 & CONN. CASES

¶203

¶204

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶205

PRESENT

¶206

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶207

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶208

WP(C).No. 38393 of 2018

¶209

PETITIONER:

¶210

M/S. KADALTHEERAM AYURVEDIC LIFESTYLES PVT. LTD., VENKULAM, EDAVA, THIRUVANANTHAPURAM, REPRESENTED BY DIRECTOR, MOHAMMED FAWZY SALAM, AGED 48 YEARS, S/O. LATE ABDUL SALAM.

¶211

BY ADV. SRI.A.AHZAR

¶212

RESPONDENTS:

¶213

1 THE ASSISTANT COMMISSIONER, OFFICE OF THE ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE - I, TRIVANDRUM - 695 001.

¶214

2 THE COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, TAX TOWER, KILLIPALAM, KARAMAN P.O., THIRUVANANTHAPURAM- 695001.

¶215

3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695001.

¶216

4 THE STATE TAX OFFICER (LUXURY TAXES), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM DISTRICT - 695001

¶217

R1-R4 ADDL AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶218

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).25797/2018, WP(C).41995/2018,

¶219

WP(C).No. 25797/2018 & CONN. CASES

¶220

¶221

WP(C).41591/2018, WP(C).40794/2018, WP(C).40395/2018, WP(C).39391/2018, WP(C).38995/2018, WP(C).38993/2018, WP(C).38795/2018, WP(C).36992/2018, WP(C).36594/2018, WP(C).35593/2018, WP(C).35592/2018, WP(C).34792/2018, WP(C).33991/2018, WP(C).25799/2018, WP(C).25599/2018, WP(C).16799/2018, WP(C).16996/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶222

WP(C).No. 25797/2018 & CONN. CASES

¶223

¶224

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶225

PRESENT

¶226

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶227

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶228

WP(C).No. 38795 of 2018

¶229

PETITIONER:

¶230

CROWN AGENCIES, 39/3778, ARAVINDAM, VRM ROAD, RAVIPURAM, KOCHI-682 016, REPRESENTED BY SHIBU JOSEPH, PROPRIETOR, CROWN AGENCIES.

¶231

BY ADVS. SRI.K.M.CHERIAN SRI.P.M.GIRIJAVALLABHAN SRI.R.RAMAKRISHNAN POTTY

¶232

RESPONDENTS:

¶233

1 THE ASSISTANT COMMISSIOONER, SPECIAL CIRCLE-2, ERNAKULAM, DEPARTMENT OF STATE GOODS AND SERVICES TAX, PERUMANOOR, KOCHI-682 015.

¶234

2 THE COMMISSIONER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM-695 002.

¶235

3 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001.

¶236

4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001.

¶237

R1-R3 ADDL AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶238

R4 SR. SC SRI. SREELAL WARRIER,CENTRAL BOARD OF EXCISE AND CUSTOMS

¶239

WP(C).No. 25797/2018 & CONN. CASES

¶240

¶241

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).25797/2018, WP(C).41995/2018, WP(C).41591/2018, WP(C).40794/2018, WP(C).40395/2018, WP(C).39391/2018, WP(C).38995/2018, WP(C).38993/2018, WP(C).38393/2018, WP(C).36992/2018, WP(C).36594/2018, WP(C).35593/2018, WP(C).35592/2018, WP(C).34792/2018, WP(C).33991/2018, WP(C).25799/2018, WP(C).25599/2018, WP(C).16799/2018, WP(C).16996/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶242

WP(C).No. 25797/2018 & CONN. CASES

¶243

¶244

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶245

PRESENT

¶246

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶247

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶248

WP(C).No. 38993 of 2018

¶249

PETITIONER:

¶250

M/S. DUROFLEX PVT.LIMITED, P.B NO. 3808, CHUNGAM, ALLEPPEY REPRESENTED BY ITS CHAIRMAN GEORGE L. MATHEW

¶251

BY ADV. SRI.PREMJIT NAGENDRAN

¶252

RESPONDENTS:

¶253

1 ASSISTANT COMMISSIONER(ASSESSMENT), SPECIAL CIRCLE, SGST DEPARTMENT, ALLEPPEY - 688 001

¶254

2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001

¶255

3 SECRETARY, TAX DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001

¶256

4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001

¶257

R1-R3 ADDL AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶258

R4 SR. SC SRI. SREELAL WARRIER,CENTRAL BOARD OF EXCISE AND CUSTOMS

¶259

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).25797/2018, WP(C).41995/2018, WP(C).41591/2018, WP(C).40794/2018, WP(C).40395/2018, WP(C).39391/2018, WP(C).38995/2018, WP(C).38795/2018, WP(C).38393/2018, WP(C).36992/2018, WP(C).36594/2018, WP(C).35593/2018, WP(C).35592/2018, WP(C).34792/2018, WP(C).33991/2018, WP(C).25799/2018, WP(C).25599/2018, WP(C).16799/2018, WP(C).16996/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶260

WP(C).No. 25797/2018 & CONN. CASES

¶261

¶262

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶263

PRESENT

¶264

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶265

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶266

WP(C).No. 38995 of 2018

¶267

PETITIONER:

¶268

YASAR, AGED 36 YEARS, S/O. MOIDU A.P, 13/166A, ARUMA PARAMBIL HOUSE, THIRUMUTTAKODE, CHAZHIYATTIRI, PALAKKAD 679 535

¶269

BY ADV. SRI.C.K.SREEJITH

¶270

RESPONDENT:

¶271

1 STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, PATTAMBI, PALAKKAD DIST 679 303

¶272

2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT OF KERALA, TRIVANDRUM 695 001

¶273

3 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM 695 001

¶274

4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI 110 001

¶275

R1-R2 ADDL AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶276

R3 ADDL. SOLICITOR GNERAL SRI.K.M.NATRAJ., CGC., JAISHANKAR V. NAIR

¶277

SMT.C.G. PREETHA, CGC

¶278

WP(C).No. 25797/2018 & CONN. CASES

¶279

¶280

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).25797/2018, WP(C).41995/2018, WP(C).41591/2018, WP(C).40794/2018, WP(C).40395/2018, WP(C).39391/2018, WP(C).38993/2018, WP(C).38795/2018, WP(C).38393/2018, WP(C).36992/2018, WP(C).36594/2018, WP(C).35593/2018, WP(C).35592/2018, WP(C).34792/2018, WP(C).33991/2018, WP(C).25799/2018, WP(C).25599/2018, WP(C).16799/2018, WP(C).16996/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶281

WP(C).No. 25797/2018 & CONN. CASES

¶282

¶283

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶284

PRESENT

¶285

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶286

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶287

WP(C).No. 39391 of 2018

¶288

PETITIONERS:

¶289

JAYA RAVEENDRANATH, AGED 48 YEARS PROPRIETOR, M/S.DESIRE DIAMOND JEWELLERY, G-248 A, MIG, PANAMPILLY NAGAR, ERNAKULAM. BY ADV. SRI.BOBBY JOHN PULICKAPARAMBIL

¶290

RESPONDENTS:

¶291

1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN-695002.

¶292

2 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001.

¶293

3 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, III-THEVARA, STATE GOODS SALES TAX DEPARTMENT, ERNAKULAM, PIN-682015.

¶294

4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT(REVENUE), CENTRAL SECRETARIAT, NEW DELHI-110001.

¶295

R1-R3 ADDL AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶296

ADDL. SOLICITOR GNERAL SRI.K.M.NATRAJ., CGC., R4 JAISHANKAR V. NAIR SMT.C.G. PREETHA, CGC

¶297

WP(C).No. 25797/2018 & CONN. CASES

¶298

¶299

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).25797/2018, WP(C).41995/2018, WP(C).41591/2018, WP(C).40794/2018, WP(C).40395/2018, WP(C).38995/2018, WP(C).38993/2018, WP(C).38795/2018, WP(C).38393/2018, WP(C).36992/2018, WP(C).36594/2018, WP(C).35593/2018, WP(C).35592/2018, WP(C).34792/2018, WP(C).33991/2018, WP(C).25799/2018, WP(C).25599/2018, WP(C).16799/2018, WP(C).16996/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶300

WP(C).No. 25797/2018 & CONN. CASES

¶301

¶302

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶303

PRESENT

¶304

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶305

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶306

WP(C).No. 40395 of 2018

¶307

PETITIONER:

¶308

B. RAJENDRAN, AGED 62 YEARS (303/11/399C) KRISHNA PRABHA, UDAYAMPEROOR TRIPUNITHURA.

¶309

BY ADVS. SRI.SANTHOSH P.ABRAHAM SMT.S.K.DEVI

¶310

RESPONDENTS:

¶311

1 THE ASST. COMMISSIONER (WORKS CONTRACT), O/O THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT (KERALA), CLAS TOWER, ERNAKULAM 682 018

¶312

2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001

¶313

3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001

¶314

4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI 110 001

¶315

R1-R3 ADDL AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶316

R4 ADDL. SOLICITOR GNERAL SRI.K.M.NATRAJ., CGC., JAISHANKAR V. NAIR SMT.C.G. PREETHA, CGC

¶317

WP(C).No. 25797/2018 & CONN. CASES

¶318

¶319

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).25797/2018, WP(C).41995/2018, WP(C).41591/2018, WP(C).40794/2018, WP(C).39391/2018, WP(C).38995/2018, WP(C).38993/2018, WP(C).38795/2018, WP(C).38393/2018, WP(C).36992/2018, WP(C).36594/2018, WP(C).35593/2018, WP(C).35592/2018, WP(C).34792/2018, WP(C).33991/2018, WP(C).25799/2018, WP(C).25599/2018, WP(C).16799/2018, WP(C).16996/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶320

WP(C).No. 25797/2018 & CONN. CASES

¶321

¶322

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶323

PRESENT

¶324

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶325

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶326

WP(C).No. 40794 of 2018

¶327

PETITIONER:

¶328

SWAPNA SALES CORPORATION, COCHIN COMPLEX, MARKET ROAD, ERNKULAM, PIN-682 035 (REPRESENTED BY THE MANAGING PARTNER SRI. JOY JOSEPH)

¶329

BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768)

¶330

RESPONDENTS:

¶331

1 STATE TAX OFFICER, 3RD CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, CLASS TOWERS, OLD RAILWAY STATION ROAD, ERNKULAM, KOCHI-682 018

¶332

2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002

¶333

3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002

¶334

R1-R3 ADDL AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶335

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).25797/2018, WP(C).41995/2018, WP(C).41591/2018, WP(C).40395/2018, WP(C).39391/2018, WP(C).38995/2018, WP(C).38993/2018, WP(C).38795/2018, WP(C).38393/2018, WP(C).36992/2018, WP(C).36594/2018, WP(C).35593/2018, WP(C).35592/2018, WP(C).34792/2018, WP(C).33991/2018, WP(C).25799/2018, WP(C).25599/2018, WP(C).16799/2018, WP(C).16996/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶336

WP(C).No. 25797/2018 & CONN. CASES

¶337

¶338

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶339

PRESENT

¶340

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶341

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶342

WP(C).No. 41591 of 2018

¶343

PETITIONER:

¶344

BENSON DOMINIC, AGED 46 YEARS PROPRIETOR, M/S.ANNA MARKETING COMPANY, PERAPPADAN BUILDING, MELOOR ROAD, MURINGAOOR P.O., CHALAKUDY.

¶345

BY ADVS.

¶346

SRI.P.S.SOMAN PULLADAN SMT.T.RADHAMONY

¶347

RESPONDENTS:

¶348

1 STATE TAX OFFICER,

¶349

STATE GOODS AND SERVICE TAX DEPARTMENT, CHALAKUDY P.O., THRISSUR, PIN-680307.

¶350

2 THE COMMISSIONER,

¶351

STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM, PIN-695001.

¶352

3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPRUAM, PIN-695001.

¶353

4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001.

¶354

R1-R3 ADDL AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶355

R4 SR. SC SRI. SREELAL WARRIER,CENTRAL BOARD OF EXCISE AND CUSTOMS

¶356

WP(C).No. 25797/2018 & CONN. CASES

¶357

¶358

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).25797/2018, WP(C).41995/2018, WP(C).40794/2018, WP(C).40395/2018, WP(C).39391/2018, WP(C).38995/2018, WP(C).38993/2018, WP(C).38795/2018, WP(C).38393/2018, WP(C).36992/2018, WP(C).36594/2018, WP(C).35593/2018, WP(C).35592/2018, WP(C).34792/2018, WP(C).33991/2018, WP(C).25799/2018, WP(C).25599/2018, WP(C).16799/2018, WP(C).16996/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶359

WP(C).No. 25797/2018 & CONN. CASES

¶360

¶361

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶362

PRESENT

¶363

THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

¶364

WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940

¶365

WP(C).No. 41995 of 2018

¶366

PETITIONER:

¶367

M/S.SYLCON RETAIL VENTURE, NEAR PAICO, M.G.ROAD, KOCHI, REPRESENTED BY ITS MANAGING PARTNER.

¶368

BY ADVS. SRI.K.I.MAYANKUTTY MATHER SMT.T.K.SREEKALA SRI.R.JAIKRISHNA

¶369

RESPONDENTS:

¶370

1 STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

¶371

2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE AND FINANCE, NEW DELHI - 110 001.

¶372

3 COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695 001.

¶373

4 STATE TAX OFFICER KVAT CIRCLE III, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM - 682 015.

¶374

R1,R3,R4 ADDL AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.

¶375

R2 ADDL. SOLICITOR GNERAL SRI.K.M.NATRAJ., CGC., JAISHANKAR V. NAIR

¶376

WP(C).No. 25797/2018 & CONN. CASES

¶377

¶378

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).25797/2018, WP(C).41591/2018, WP(C).40794/2018, WP(C).40395/2018, WP(C).39391/2018, WP(C).38995/2018, WP(C).38993/2018, WP(C).38795/2018, WP(C).38393/2018, WP(C).36992/2018, WP(C).36594/2018, WP(C).35593/2018, WP(C).35592/2018, WP(C).34792/2018, WP(C).33991/2018, WP(C).25799/2018, WP(C).25599/2018, WP(C).16799/2018, WP(C).16996/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶379

WP(C).No. 25797/2018 & CONN. CASES

¶380

¶381

JUDGMENT

¶382

[WP(C) 25797/2018 ,WP(C).16799/2018 ,WP(C).16996/2018 ,WP(C).25599/2018 ,WP(C).25799/2018 ,WP(C).33991/2018 ,WP(C).34792/2018 ,WP(C).35592/2018 ,WP(C).35593/2018 ,WP(C).36594/2018 ,WP(C).36992/2018 ,WP(C).38393/2018 ,WP(C).38795/2018 ,WP(C).38993/2018 ,WP(C).38995/2018 ,WP(C).39391/2018 ,WP(C).40395/2018 ,WP(C).40794/2018 ,WP(C).41591/2018 ,WP(C).41995/2018]

¶383

In this batch of writ petitions the petitioner have

¶384

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.

¶385

All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11^th January 2019 in W.P.(C) No.11335 of 2018 and connected cases.

¶386

I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above.

¶387

Sd/-

¶388

DAMA SESHADRI NAIDU

¶389

JUDGE

¶390

VPK

¶391

WP(C).No. 25797/2018 & CONN. CASES

¶392

¶393

APPENDIX OF WP(C) 25797/2018

¶394

PETITIONER'S EXHIBITS:

¶395

EXHIBIT P1 COPY OF THE RETURN FILED FOR THE YEAR 201516. EXHIBIT P1(a) COPY OF THE RETURN FILED FOR THE YEAR 201112. EXHIBIT P2 COPY OF NOTICE DATED 6/3/2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2015-16. EXHIBIT P2(a) COPY OF NOTICE DATED 9/7/2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2011-12. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13/4/2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552 OF 2018.

¶396

WP(C).No. 25797/2018 & CONN. CASES

¶397

¶398

APPENDIX OF WP(C) 16799/2018

¶399

PETITIONER'S EXHIBITS:

¶400

EXHIBIT P1

¶401

TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 2.5.2018

¶402

EXHIBIT P2

¶403

TRUE COPY OF THE INTERIM ORDER IN WPC NO 13930/2018 DATED 13.4.2018

¶404

EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE IN FORM NO 12 ISSUED BY 1ST RESPONDENT DATED 2.5.2018

¶405

WP(C).No. 25797/2018 & CONN. CASES

¶406

¶407

APPENDIX OF WP(C) 16996/2018

¶408

PETITIONER'S EXHIBITS:

¶409

EXHIBIT P1 TRUE COPY OF THE ORDER NO.32091157192/201112 DATED 19/4/2018

¶410

WP(C).No. 25797/2018 & CONN. CASES

¶411

¶412

APPENDIX OF WP(C) 25599/2018

¶413

PETITIONER'S EXHIBITS:

¶414

EXHIBIT P1 TRUE COPY OF THE ORDER OF THE FIRST RESPONDENT DATED 8-12-2017 AS NO.VC/NW/117/15-16.

¶415

EXHIBIT P2 TRUE COPY OF THE NOTICE OF THE DEMAND ISSUED BY THE FIRST RESPONDENT DATED 21-22018

¶416

WP(C).No. 25797/2018 & CONN. CASES

¶417

¶418

APPENDIX OF WP(C) 25799/2018

¶419

PETITIONER'S EXHIBITS:

¶420

EXHIBIT P1 : TRUE COPY OF THE ORDER NO.32081359735/201112 DATED 4-7-2018.

¶421

EXHIBIT P2 : TRUE COPY OF THE ORDER NO.32081359735/201213 DATED 4-7-2018. EXHIBIT P3 : TRUE COPY OF THE ORDER NO.32081359735/201314 DATED 4-7-2018.

¶422

WP(C).No. 25797/2018 & CONN. CASES

¶423

¶424

APPENDIX OF WP(C) 33991/2018

¶425

PETITIONER'S EXHIBITS:

¶426

EXHIBIT P1

¶427

A TRUE COPY OF THE NOTICE U/S.25(1) FOR 2011-12 DATED 13.9.2018.

¶428

EXHIBIT P2

¶429

A TRUE COPY OF THE JUDGMENT IN 2018(4) KHC 666(DB) ARISING AGAINST THE JUDGMENT IN WP(C) NO.10979 OF 2014.

¶430

WP(C).No. 25797/2018 & CONN. CASES

¶431

¶432

APPENDIX OF WP(C) 34792/2018

¶433

PETITIONER'S EXHIBITS:

¶434

EXHIBIT P1

¶435

TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32071353311/2013-14 DATED 08/10/2018.

¶436

WP(C).No. 25797/2018 & CONN. CASES

¶437

¶438

APPENDIX OF WP(C) 35592/2018

¶439

PETITIONER'S EXHIBITS:

¶440

EXHIBIT P1	TRUE COPY OF THE ASSESSMENT ORDER YEAR 2012-13 DATED 16/12/2017.	FOR THE
EXHIBIT P2	TRUE COPY OF THE ASSESSMENT ORDER YEAR 2013-14 DATED 25/07/2017.	FOR THE
EXHIBIT P3	TRUE COPY OF THE ASSESSMENT ORDER YEAR 2014-15 DATED 25/07/2017.	FOR THE
EXHIBIT P4	TRUE COPY OF THE ASSESSMENT ORDER YEAR 2015-16 DATED 10/10/2017.	FOR THE

¶441

WP(C).No. 25797/2018 & CONN. CASES

¶442

¶443

APPENDIX OF WP(C) 35593/2018

¶444

PETITIONER'S EXHIBITS:

¶445

EXHIBIT P1 THE TRUE COPY OF THE PRE ASSESSMENT NOTICE FOR THE YEAR 2013-2014 DATED 1/10/2018, ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER.

¶446

EXHIBIT P1 A THE TRUE COPY OF THE PRE ASSESSMENT NOTICE FOR THE YEAR 2014-2015 DATED 1/10/2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER.

¶447

EXHIBIT P1 B THE TRUE COPY OF THE PRE ASSESSMENT NOTICE FOR THE YEAR 2015-2016 DATED 1/10/2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER.

¶448

EXHIBIT P1 C THE TRUE COPY OF THE PRE ASSESSMENT NOTICE FOR THE YEAR 2016-2017 DATED 1/10/2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER.

¶449

EXHIBIT P2 THE TRUE COPY OF THE INTERIM STAY ORDER IN WPC NO.13930 OF 2018 DATED 13TH APRIL 2018.

¶450

WP(C).No. 25797/2018 & CONN. CASES

¶451

¶452

APPENDIX OF WP(C) 36594/2018

¶453

PETITIONER'S EXHIBITS:

¶454

EXHIBIT P1

¶455

COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 26/10/2018

¶456

WP(C).No. 25797/2018 & CONN. CASES

¶457

¶458

APPENDIX OF WP(C) 36992/2018

¶459

PETITIONER'S EXHIBITS:

¶460

EXHIBIT P1 TRUE COPY OF THE SAID NOTICE DATED 1.8.2018 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER FOR 2016-17

¶461

EXHIBIT P1 A TRUE COPY OF NOTICE PROPOSING PENALTY U/S 67(1)OF THE KVAT ACT ON THE PETITIONER FOR THE YEAR 2016-17

¶462

EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018 PASSED BY THIS HON'BLE COURT IN WPC NO.11335/2018

¶463

EXHIBIT P2 A

¶464

TRUE COPY OF THE INTERIM ORDER DATED 3.10.2018 PASSED BY THIS HON'BLE COURT IN WPC NO 32076/2018

¶465

WP(C).No. 25797/2018 & CONN. CASES

¶466

¶467

APPENDIX OF WP(C) 38393/2018

¶468

PETITIONER'S EXHIBITS:

¶469

EXHIBIT P1 TRUE COPY OF THE CERTIFICATE OF INCORPORATION.

¶470

EXHIBIT P2

¶471

TRUE COPY OF THE ORDER NO.LT32015272307/2015-2016 DATED 31.05.2018.

¶472

WP(C).No. 25797/2018 & CONN. CASES

¶473

¶474

APPENDIX OF WP(C) 38795/2018

¶475

PETITIONER'S EXHIBITS:

¶476

EXHIBIT P1

¶477

TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32071847872/13-14 DATED 9.10.2018.

¶478

WP(C).No. 25797/2018 & CONN. CASES

¶479

¶480

APPENDIX OF WP(C) 38993/2018

¶481

PETITIONER'S EXHIBITS:

¶482

EXHIBIT P1

¶483

PHOTOSTAT COPY OF THE NOTICE ASSESSMENT ORDER NO. 32040231985/2012-2013/ISSUED BY THE ASSISTANT COMMISSIONER(ASSMT.), ALAPUZHA DATED 17-11-2018

¶484

WP(C).No. 25797/2018 & CONN. CASES

¶485

¶486

APPENDIX OF WP(C) 38995/2018

¶487

PETITIONER'S EXHIBITS:

¶488

EXHIBIT P1 THE TRUE COPY OF THE ANNUAL RETURN FILED FOR THE FINANCIAL YEAR 2016-17

¶489

EXHIBIT P2 THE TRUE COPY OF THE NOTICE DT. 31/10/2018

¶490

WP(C).No. 25797/2018 & CONN. CASES

¶491

¶492

APPENDIX OF WP(C) 39391/2018

¶493

PETITIONER'S EXHIBITS:

¶494

EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 10.10.2018 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER FOR 2015-16.

¶495

EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018, PASSED BY THIS HON'BLE COURT IN WPC.NO.11335/2018. EXHIBIT P2 A TRUE COPY OF THE ORDER DATED 3.10.2018, PASSED BY THIS HON'BLE COURT IN WPC.NO.32076/2018.

¶496

WP(C).No. 25797/2018 & CONN. CASES

¶497

¶498

APPENDIX OF WP(C) 40395/2018

¶499

PETITIONER'S EXHIBITS:

¶500

EXHIBIT P1

¶501

TRUE COPY OF THE NOTICE NO. 01/(2011-12) 2018-19 DATED 23.11.2018

¶502

WP(C).No. 25797/2018 & CONN. CASES

¶503

¶504

APPENDIX OF WP(C) 40794/2018

¶505

PETITIONER'S EXHIBITS:

¶506

EXHIBIT P1 TRUE COPY OF THE ORDER NO.32071758085/201617 DATED 19.4.2018 ISSUED BY THE 1ST RESPONDENT

¶507

EXHIBIT P2 TRUE COPY OF THE ORDER NO.32071758085/14-15 DATED 26.6.2018 ISSUED BY THE 1ST RESPONDENT

¶508

EXHIBIT P3 TRUE COPY OF THE ORDER NO.32071758085/15-16 DATED 30.6.2018 ISSUED BY THE 1ST RESPONDENT

¶509

EXHIBIT P4 TRUE COPY OF THE ORDER NO.32071758085/14-15 DATED 4.10.2018 ISSUED BY THE 1ST RESPONDENT

¶510

EXHIBIT P5 TRUE COPY OF THE ORDER NO.32071758085/13-14 DATED 12.11.2018 ISSUED BY THE 1ST RESPONDENT

¶511

EXHIBIT P6 TRUE COPY OF THE ORDER NO.32071758085/14-15 DATED 12.11.2018 ISSUED BY THE 1ST RESPONDENT

¶512

EXHIBIT P7 TRUE COPY OF THE ARREAR NOTICE DATED 10.12.2018 ISSUED BY THE 1ST RESPONDENT

¶513

WP(C).No. 25797/2018 & CONN. CASES

¶514

¶515

APPENDIX OF WP(C) 41591/2018

¶516

PETITIONER'S EXHIBITS:

¶517

EXHIBIT P1

¶518

TRUE COPY OF THE ASSESSMENT ORDER NO.32080819476/2014-15 DATED 27/7/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15.

¶519

EXHIBIT P2

¶520

TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) NO.11335/2018 DATED 4/4/2018.

¶521

WP(C).No. 25797/2018 & CONN. CASES

¶522

¶523

APPENDIX OF WP(C) 41995/2018

¶524

PETITIONER'S EXHIBITS:

¶525

EXHIBIT P1 TRUE COPY OF THE NOTICE ISSUED BY THE 4TH RESPONDENT (RETURN PERIOD SEPTEMBER 2016).

¶526

EXHIBIT P2 TRUE COPY OF THE NOTICE ISSUED BY THE 4TH RESPONDENT (AY-2017-2018).

¶527

EXHIBIT P3

¶528

TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO.11335/2018 OF THIS HON'BLE COURT.

Yasar v. State Tax Officer

Case brief

What is this about?

What the court decided

Yasar v. State Tax Officer

Case brief

What is this about?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

Coram

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