Challenges to the State's legislative competence under Section 174 of the KSGST Act and to tax demands on limitation grounds under Section 25(1) of the KVAT Act were rejected. The court dismissed the writ petitions by applying an earlier judgment covering both issues against the petitioners.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940
WP(C).No. 16481 of 2018
PETITIONER:
SUPREME ELECTRIAL ENGINEERING (P) LTD 37/2395, SUPREME ENERGY, 2ND BYELANE, VADHYAR LANE, AZAD ROAD, KALOOR, KOCHI-682017, REPRESENTED BY P.RAJEEV, MANAGING DIRECTOR, SUPREME ELECTRIAL ENGINEERING (P) LTD.
BY ADVS. SRI.K.M.CHERIAN
SRI.N.JAYAKUMAR SRI.P.M.GIRIJAVALLABHAN
RESPONDENTS:
1 THE ASST. COMMISSIONER (WC), DEPARTMENT OF STATE GOODS AND SERVICES TAX, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682018.
2 THE COMMISSIONER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM-695001.
3 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001.
4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001.
BY ADVS.AAG SRI. K.K. RAVINDRANATH., SPL. GP SRI. C.E.UNNIKRISHNAN., GP. DR. THUSHARA JAMES., SRI. SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS, SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).14507/2018, WP(C).15303/2018, WP(C).15504/2018, WP(C).15681/2018, WP(C).15705/2018, WP(C).15883/2018, WP(C).16105/2018, WP(C).16305/2018, WP(C).16704/2018, WP(C).17283/2018, WP(C).17302/2018, WP(C).17481/2018, WP(C).17501/2018, WP(C).17883/2018, WP(C).17910/2018, WP(C).18101/2018, WP(C).18282/2018, WP(C).18285/2018, WP(C).39197/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 16481 of 2018 AND CON. 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. 14507 of 2018
PETITIONER:
M/S. ILLAHIA COLLEGE OF ENGINEERING AND TECHNOLOGY MULAVOOR P.O., MUVATTUPUZHA, REPRESENTED BY ITS MANAGER K.M.SHAMSUDDIN, S/O.MOIDEEN, M/S. ILAHIA COLLEGE OF ENGINEERING AND TECHNOLOGY,MULAVOOR P.O., MUVATTUPUZHA.
BY ADVS.SRI.S.SUDHISH KUMAR SRI.K.B.DAYAL SRI.P.M.SANEER
RESPONDENTS:
1 THE JOINT COMMISSIONER (GENERAL), OFFICE OF THE JOINT COMMISSIONER, SGST DEPARTMENT, KERALA, THIRUVANANTHAPURAM-695034.
BY ADVS.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).18101/2018, WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15705/2018, WP(C).15504/2018, WP(C).15303/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 16481 of 2018 AND CON. 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. 15303 of 2018
PETITIONER:
M/S. VANDANA STORES, VADAKKETHALA, CHELAKKARA, THRISSUR, REPRESENTED BY FRANCIS.T.S., PARTNER.
BY ADVS.SRI.HARISANKAR V. MENON
SMT.K.KRISHNA
SMT.MEERA V.MENON
RESPONDENTS:
1 THE AGRL. INCOME TAX & STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT,POOTHOLE, THRISSUR - 680 001.
2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001.
3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001.
BY ADVS.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, SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS.
| THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEA | RD ON 18.01.2019, |
|---|---|
| ALONG WITH WP(C).18101/2018, WP(C).17910/2018, | WP(C).17501/2018, |
| WP(C).17302/2018, WP(C).16704/2018, |
WP(C).16305/2018, |
| WP(C).16105/2018, WP(C).15705/2018, |
WP(C).15504/2018, |
| WP(C).14507/2018, WP(C).15883/2018, |
WP(C).15681/2018, |
| WP(C).39197/2018, WP(C).18285/2018, |
WP(C).18282/2018, |
| WP(C).17883/2018, WP(C).17481/2018, |
WP(C).17283/2018, |
| WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED | THE FOLLOWING: |
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WP(C).No. 16481 of 2018 AND CON. 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. 15504 of 2018
PETITIONER:
M/S. AL-SHIFA SUPER SPECIALTY HOSPITAL FOR PILES APPLE TONE PLAZA, NEAR KSRTC STAND,ERNAKULAM, PRESENTLY SITUATED AT NH-17,NEAR RAILWAY OVERBRIDGE, EDAPPALLY,KOCHI 24, REPRESENTED BY ITS PROPRIETOR, DR.SHAJAHAN YOOSAF SAHIB
BY ADV. SRI.P.E.SAJAL
RESPONDENTS:
1 THE STATE OF KERALA, REP. BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001.
3 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001.
BY ADVS.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, 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).18101/2018, WP(C).17910/2018, |
| WP(C).17501/2018, | WP(C).17302/2018, WP(C).16704/2018, |
| WP(C).16305/2018, | WP(C).16105/2018, WP(C).15705/2018, |
| WP(C).15303/2018, | WP(C).14507/2018, WP(C).15883/2018, |
| WP(C).15681/2018, | WP(C).39197/2018, WP(C).18285/2018, |
| WP(C).18282/2018, | WP(C).17883/2018, WP(C).17481/2018, |
| WP(C).17283/2018, WP | (C).16481/2018, THE COURT ON THE SAME DAY |
| DELIVERED THE FOLLOWI | NG: |
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WP(C).No. 16481 of 2018 AND CON. 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. 15681 of 2018
PETITIONER:
AKAY FLAVOURS & AROMATICS PVT. LTD. AMBUNADU, MALAIDAMTHURUTHU P.O., ERNAKULAM (DT) COCHIN – 683561. (REPRESENTED BY SRI. THANKACHAN K.J., VICE PRESIDENT FINANCE)
BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768)
RESPONDENTS:
1 ASSISTANT COMMISSIONER, S.G.S.T. DEPARTMENT,
SPECIAL CIRCLE, PERUMBAVOOR-683542.
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WP(C).No. 16481 of 2018 AND CON. CASES
BY ADVS. 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.,SRI.B.PREM KUMAR, CGC. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS, SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS.
| THIS WRIT PETITION | (CIVIL) HAVING BEEN FINALLY HEARD ON |
|---|---|
| 18.01.2019, ALONG | WITH WP(C).18101/2018, WP(C).17910/2018, |
| WP(C).17501/2018, | WP(C).17302/2018, WP(C).16704/2018, |
| WP(C).16305/2018, | WP(C).16105/2018, WP(C).15705/2018, |
| WP(C).15504/2018, | WP(C).15303/2018, WP(C).14507/2018, |
| WP(C).15883/2018, | WP(C).39197/2018, WP(C).18285/2018, |
| WP(C).18282/2018, | WP(C).17883/2018, WP(C).17481/2018, |
| WP(C).17283/2018, WP | (C).16481/2018, THE COURT ON THE SAME DAY |
| DELIVERED THE FOLLOWI | NG: |
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WP(C).No. 16481 of 2018 AND CON. 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. 15705 of 2018
PETITIONER:
M/S. CHESHHTASYA MAINTENANCE SERVICES (P) LTD, REPRESENTED BY ITS MANAGING DIRECTOR, MR. JIMY JOSEPH VITHAYATHIL,AGED 40 YEARS, S/O. V.K JOSEPH, VITHAYATHIL HOUSE, KUNNUMPURAM, KAKKANAD, KOCHI-682 030.
BY ADVS.SRI.K.C.BALAGOPAL (ALWAYE) SRI.S.SREEKUMAR (KOLLAM)
RESPONDENTS:
1 THE UNION OF INDIA, REP. BY THE COMMISSIONER & SECRETARY TO THE GOVT. OF INDIA,MINISTRY OF FINANCE, DEPT. OF REVENUE, NORTH BLOCK, NEW DELHI- 110 001.
2 THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE(AUDIT),AUDIT CIRCLE-5, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KOCHI-682 017.
3 THE SUPERINTENDENT (AUDIT),AUDIT CIRCLE-5, PERUMBAVOOR,OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE(AUDIT), AUDIT CIRCLE-5,CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682 017.
BY ADVS. 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, SRI.B.RAMACHANDRAN, CGC.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15504/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018,
-8-
WP(C).No. 16481 of 2018 AND CON. CASES
WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 16481 of 2018 AND CON. 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. 15883 of 2018
PETITIONER:
M/S. FASHION JEWELLERY, MAIN ROAD,CHALAKUDY, REPRESENTED BY ITS MANAGING PARTNER, ABBY DAVID KATTUKARAN.
BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, CHALAKUDY-680307.
2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001.
BY ADVS.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 HEA | RD ON 18.01.2019, |
|---|---|
| ALONG WITH WP(C).18101/2018, WP(C).17910/2018, | WP(C).17501/2018, |
| WP(C).17302/2018, WP(C).16704/2018, |
WP(C).16305/2018, |
| WP(C).16105/2018, WP(C).15705/2018, |
WP(C).15504/2018, |
| WP(C).15303/2018, WP(C).14507/2018, |
WP(C).15681/2018, |
| WP(C).39197/2018, WP(C).18285/2018, |
WP(C).18282/2018, |
| WP(C).17883/2018, WP(C).17481/2018, |
WP(C).17283/2018, |
| WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED | THE FOLLOWING: |
-10-
WP(C).No. 16481 of 2018 AND CON. 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. 16105 of 2018
PETITIONER:
ABEY VARKEY, PROPRIETOR, M/S.A.J.BUSINESS MACHINES, PENTA ESTATE, JANATHA JUNCTION,PALARIVATTOM, ERNAKULAM, PIN: 682 025.
BY ADV. SRI.BOBBY JOHN
RESPONDENT/S:
2 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695001.
3 THE STATE TAX OFFICER (IB), O/O DEPUTY COMMISSIONER STATE TAX (INT), STATE GOODS & SERVICE TAX DEPARTMENT, ERNAKULAM - PIN: 682 030.
4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE), CENTRAL SECRETARIAT, NEW DELHI - 110 001.
BY ADVS. SRI.KRISHNADAS P.NAIR, CGC 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).18101/2018, WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).15705/2018, WP(C).15504/2018,
-11-
WP(C).No. 16481 of 2018 AND CON. CASES
WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-12-
WP(C).No. 16481 of 2018 AND CON. 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. 16305 of 2018
PETITIONER:
THE PADUR CO-OPERATIVE URBAN CREDIT SOCIETY LTD. PADUR, PALAKKAD DISTRICT, REPRESENTED BY ITS PRESIDENT, P.KESAVADAS.
BY ADVS.SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER (IB), STATE GOODS & SERVICES TAX DEPARTMENT, PALAKKAD - 678 001.
2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001.
3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001.
BY ADVS. 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 HEA | RD ON 18.01.2019, |
|---|---|
| ALONG WITH WP(C).18101/2018, WP(C).17910/2018, | WP(C).17501/2018, |
| WP(C).17302/2018, WP(C).16704/2018, |
WP(C).16105/2018, |
| WP(C).15705/2018, WP(C).15504/2018, |
WP(C).15303/2018, |
| WP(C).14507/2018, WP(C).15883/2018, |
WP(C).15681/2018, |
| WP(C).39197/2018, WP(C).18285/2018, |
WP(C).18282/2018, |
| WP(C).17883/2018, WP(C).17481/2018, |
WP(C).17283/2018, |
| WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED | THE FOLLOWING: |
-13-
WP(C).No. 16481 of 2018 AND CON. 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. 16704 of 2018
PETITIONER:
ANIL AGENCIES, MAIN ROAD, ATTINGAL, THIRUVANANTHAPURAM DISTRICT,PIN-695101, REPRESENTED BY ITS PROPRIETOR B.ANIL KUMAR.
BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM)
RESPONDENTS:
1 COMMERCIAL TAX OFFICER,MINI CIVIL STATION, ATTINGAL, THIRUVANANTHAPURAM DISTRICT, PIN-695101,
2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001.
3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001.
BY ADVS. 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, SRI.M.A.VINOD, CGC.
| THIS WRIT PETITION | (CIVIL) HAVING BEEN FINALLY HEARD ON |
|---|---|
| 18.01.2019, ALONG | WITH WP(C).18101/2018, WP(C).17910/2018, |
| WP(C).17501/2018, | WP(C).17302/2018, WP(C).16305/2018, |
| WP(C).16105/2018, | WP(C).15705/2018, WP(C).15504/2018, |
| WP(C).15303/2018, | WP(C).14507/2018, WP(C).15883/2018, |
| WP(C).15681/2018, | WP(C).39197/2018, WP(C).18285/2018, |
| WP(C).18282/2018, | WP(C).17883/2018, WP(C).17481/2018, |
| WP(C).17283/2018, WP | (C).16481/2018, THE COURT ON THE SAME DAY |
| DELIVERED THE FOLLOWI | NG: |
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WP(C).No. 16481 of 2018 AND CON. 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. 17283 of 2018
PETITIONER:
M/S. STERLING AND WILSON POWERGEN (P) LTD., 1ST FLOOR,KRISHNA TOWERS,OPP.THRIKKAKARA TEMPLE,THRIKKAKARA POST,ERNAKULAM682021,REPRESENTED BY IT'S COMMERCIAL EXECUTIVE MRS.ASWATHY MURALI.
BY ADV. SMT.JESSY MANUEL
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE-III,ERNAKULAM,KERALA-682018.
2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA.P.O,THIRUVANANTHAPURAM-695002.
3 SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695001.
5 THE INSPECTING ASST.COMMISIONER, COMMERCIAL TAXES,KAKKANAD,ERNAKULAM-682030.
BY ADVS. 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, SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15705/2018,
-15-
WP(C).No. 16481 of 2018 AND CON. CASES
WP(C).15504/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-16-
WP(C).No. 16481 of 2018 AND CON. 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. 17302 of 2018
PETITIONER:
M/S. SREEKRISHNA SCAFFOLDINGS, VII/604, CHIRA, MANNAPRA P.O., PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, C.K.SUNIL KUMAR.
BY ADVS.SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER-I, SPECIAL CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT, PALAKKAD-678001.
2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695001.
BY ADVS. 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 HEA | RD ON 18.01.2019, |
|---|---|
| ALONG WITH WP(C).18101/2018, WP(C).17910/2018, | WP(C).17501/2018, |
| WP(C).16704/2018, WP(C).16305/2018, |
WP(C).16105/2018, |
| WP(C).15705/2018, WP(C).15504/2018, |
WP(C).15303/2018, |
| WP(C).14507/2018, WP(C).15883/2018, |
WP(C).15681/2018, |
| WP(C).39197/2018, WP(C).18285/2018, |
WP(C).18282/2018, |
| WP(C).17883/2018, WP(C).17481/2018, |
WP(C).17283/2018, |
| WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED | THE FOLLOWING: |
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WP(C).No. 16481 of 2018 AND CON. 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. 17481 of 2018
PETITIONER:
M/S. SUMMER SAND HILL RESORT,
KOLAHALAMEDU P.O.,VAGAMON, IDUKKI DISTRICT,REPRESENTED BY ITS MANAGER, BIJU.K.JOHN.
BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT, PEERMADE-685531.
2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001.
BY ADVS.
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).18101/2018, WP(C).17910/2018, |
| WP(C).17501/2018, | WP(C).17302/2018, WP(C).16704/2018, |
| WP(C).16305/2018, | WP(C).16105/2018, WP(C).15705/2018, |
| WP(C).15504/2018, | WP(C).15303/2018, WP(C).14507/2018, |
| WP(C).15883/2018, | WP(C).15681/2018, WP(C).39197/2018, |
| WP(C).18285/2018, | WP(C).18282/2018, WP(C).17883/2018, |
| WP(C).17283/2018, WP | (C).16481/2018, THE COURT ON THE SAME DAY |
| DELIVERED THE FOLLOWI | NG: |
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WP(C).No. 16481 of 2018 AND CON. 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. 17501 of 2018
PETITIONER:
M/S. NIMS HOSPITAL AND PHARMACY, VELLAMKULAM BUNGLOW, KOOTTAPPANA, ATHIYANOOR, ARALUMOODU.P.O., NEYYATTINKARA, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR, M.S. FAIZAL KHAN.
BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT, NEYYATTINKARA- 695 121
2 THE COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM- 695 001
BY ADVS. 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.
-19-
WP(C).No. 16481 of 2018 AND CON. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15705/2018, WP(C).15504/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 16481 of 2018 AND CON. 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. 17883 of 2018
PETITIONER:
DR.VIVISH THOMAS
AUTHORIZED PERSON, M/S VEESCO BUILDING MATERIALS PVT. LTD.,VETTOOR CENTRE, T.B. ROAD, KOTTAYAM
BY ADV. SRI.C.K.SREEJITH
RESPONDENTS:
1 COMMRCIAL TAX OFFICER SECOND CIRCLE, KOTTAYAM-686001
2 STATE OF KERALA, REP. BY SECRETARY TO GOVT., TAXES DEPARTMENT, GOVT. SECRETARIAT, TRIVANDRUM-695001.
BY ADVS.
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).18101/2018, WP(C).17910/2018, |
| WP(C).17501/2018, | WP(C).17302/2018, WP(C).16704/2018, |
| WP(C).16305/2018, | WP(C).16105/2018, WP(C).15705/2018, |
| WP(C).15504/2018, | WP(C).15303/2018, WP(C).14507/2018, |
| WP(C).15883/2018, | WP(C).15681/2018, WP(C).39197/2018, |
| WP(C).18285/2018, | WP(C).18282/2018, WP(C).17481/2018, |
| WP(C).17283/2018, WP | (C).16481/2018, THE COURT ON THE SAME DAY |
| DELIVERED THE FOLLOWI | NG: |
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WP(C).No. 16481 of 2018 AND CON. 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. 17910 of 2018
PETITIONER:
M/S. ORIENTAL WOODS N.H.BYEPASS, EDAPALLY,ERNAKULAM, REPRESENTED BY ITS PARTNERV.P.RASHEED
BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON SRI.K.SUNIL
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES SPECIAL CIRCLE-III, ERNAKULAM- 682 013
3 SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695 001
BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
| THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEA | RD ON 18.01.2019, |
|---|---|
| ALONG WITH WP(C).18101/2018, WP(C).17501/2018, | WP(C).17302/2018, |
| WP(C).16704/2018, WP(C).16305/2018, |
WP(C).16105/2018, |
| WP(C).15705/2018, WP(C).15504/2018, |
WP(C).15303/2018, |
| WP(C).14507/2018, WP(C).15883/2018, |
WP(C).15681/2018, |
| WP(C).39197/2018, WP(C).18285/2018, |
WP(C).18282/2018, |
| WP(C).17883/2018, WP(C).17481/2018, |
WP(C).17283/2018, |
| WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED | THE FOLLOWING: |
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WP(C).No. 16481 of 2018 AND CON. 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. 18101 of 2018
PETITIONER:
S. AJITHKUMAR M/S. SREE VINAYAKA MOTORS, PULAMON P.O.,KOTTARAKKARA, KOLLAM DISTRICT.
BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, ASRAMOM, KOLLAM.691 002.
2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM.695 001.
BY ADVS. 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 HEA | RD ON 18.01.2019, |
|---|---|
| ALONG WITH WP(C).17910/2018, WP(C).17501/2018, | WP(C).17302/2018, |
| WP(C).16704/2018, WP(C).16305/2018, |
WP(C).16105/2018, |
| WP(C).15705/2018, WP(C).15504/2018, |
WP(C).15303/2018, |
| WP(C).14507/2018, WP(C).15883/2018, |
WP(C).15681/2018, |
| WP(C).39197/2018, WP(C).18285/2018, |
WP(C).18282/2018, |
| WP(C).17883/2018, WP(C).17481/2018, |
WP(C).17283/2018, |
| WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED | THE FOLLOWING: |
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WP(C).No. 16481 of 2018 AND CON. 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. 18282 of 2018
PETITIONERS:
1 BASIL PAUL, AGED 33 YEARS MULLACKAL HOUSE, POOTHRUKKA P.O, ERNAKULAM-682 308.
2 MS. POPULAR SAND AND METALS, IV/49,OORAMANA P.O, ERNAKULAM, REPRESENTED BY BASIL PAUL, MG. PARTNER.
BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.K.R.VISWAN
RESPONDENTS:
BY ADVS.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, SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS.
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WP(C).No. 16481 of 2018 AND CON. CASES
| THIS WRIT PETITION | (CIVIL) HAVING BEEN F | INALLY HEARD ON |
|---|---|---|
| 18.01.2019, ALONG | WITH WP(C).18101/2018, | WP(C).17910/2018, |
| WP(C).17501/2018, | WP(C).17302/2018, | WP(C).16704/2018, |
| WP(C).16305/2018, | WP(C).16105/2018, | WP(C).15705/2018, |
| WP(C).15504/2018, | WP(C).15303/2018, | WP(C).14507/2018, |
| WP(C).15883/2018, | WP(C).15681/2018, | WP(C).39197/2018, |
| WP(C).18285/2018, | WP(C).17883/2018, | WP(C).17481/2018, |
| WP(C).17283/2018, WP | (C).16481/2018, THE COURT | ON THE SAME DAY |
| DELIVERED THE FOLLOWI | NG: |
-25-
WP(C).No. 16481 of 2018 AND CON. 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. 18285 of 2018
PETITIONER:
M/S.VALIYAVEETTIL FURNISHERS PVT. LTD. ATHIRAMPUZHA, KOTTAYAM, REPRESENTED BY ITS EXECUTIVE DIRECTOR,SAKEER HUZAIN
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENTS:
1 THE ASST. COMMISSIONER, COMMERCIAL TAXES SPECIAL CIRCLE, KOTTAYAM -686 001.
2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001.
BY ADVS. 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 HEA | RD ON 18.01.2019, |
|---|---|
| ALONG WITH WP(C).18101/2018, WP(C).17910/2018, | WP(C).17501/2018, |
| WP(C).17302/2018, WP(C).16704/2018, |
WP(C).16305/2018, |
| WP(C).16105/2018, WP(C).15705/2018, |
WP(C).15504/2018, |
| WP(C).15303/2018, WP(C).14507/2018, |
WP(C).15883/2018, |
| WP(C).15681/2018, WP(C).39197/2018, |
WP(C).18282/2018, |
| WP(C).17883/2018, WP(C).17481/2018, |
WP(C).17283/2018, |
| WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED | THE FOLLOWING: |
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WP(C).No. 16481 of 2018 AND CON. 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. 39197 of 2018
PETITIONER:
ALEXANDER B.K, AGED 64 YEARS SOLE PROPRIETOR, M/S. SHARAN CASHEW INDUSTRIES, VALLOM-691 506, KOTTARAKARA, KOLLAM.
BY ADVS. SRI.T.S.SARATH
SRI.MANU RAMACHANDRAN SRI.M.KIRANLAL SRI.R.RAJESH (VARKALA)
RESPONDENTS:
1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001.
2 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, KOTARAKARA, KOTTARAKARA-691 506.
4 TAHSILDAR, KOTTARAKKARA-THALUK OFFICE, KOLLAM-691 001.
BY ADVS. 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, SMT.K.R.AMBILI, CGC.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15705/2018, WP(C).15504/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 16481 of 2018 AND CON. CASES
JUDGMENT
[ WP(C) 16481/2018,WP(C).14507/2018,WP(C).15303/2018 ,WP(C).15504/2018 ,WP(C).15681/2018,WP(C).15705/2018 ,WP(C).15883/2018 ,WP(C).16105/2018,WP(C).16305/2018 ,WP(C).16704/2018 ,WP(C).17283/2018,WP(C).17302/2018 ,WP(C).17481/2018 ,WP(C).17501/2018,WP(C).17883/2018 ,WP(C).17910/2018 ,WP(C).18101/2018,WP(C).18282/2018 ,WP(C).18285/2018 ,WP(C).39197/2018 ]
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
AV
JUDGE
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WP(C).No. 16481 of 2018 AND CON. CASES
APPENDIX OF WP(C) 16481/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PRE- ASSESSMENT NOTICE NO.32072071162/11-12 DATED 16.01.2018.
EXHIBIT P2
TRUE COPY OF THE IMPUGNED ASSESSMENT ORDER 32072071162/11-12 DATED 24.04.2018.
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WP(C).No. 16481 of 2018 AND CON. CASES
APPENDIX OF WP(C) 14507/2018
PETITIONER'S/S EXHIBITS:
| EXHIBIT P1 | TRUE COPY OF THE CENTRAL GOVT. IN THE INSTITUTION D |
CERTIFICATE ISSUED BY THE RESPECT OF THE STATUS OF ATED 23.2.2012. |
|---|---|---|
| EXHIBIT P2 | TRUE COPY OF THE RESPONDENT TO THE 18.5.2017. |
NOTICE ISSUED BY THE 2ND PETITIONER DATED |
| EXHIBIT P3 | TRUE COPY PRELIMI 11.7.2017 FILED B |
NARY OBJECTION DATED Y THE PETITIONER. |
| EXHIBIT P4 | TRUE COPY OF THE RESPONDENT DATED KVAT ACT. |
NOTICE ISSUED BY THE 2ND 19.9.2017 U/S.67(1) OF THE |
| EXHIBIT P5 | TRUE COPY OF THE PETITIONER DATED |
OBJECTION FILED BY THE 17.10.2017. |
| EXHIBIT P6 | TRUE COPY OF THE PASSED BY THE 2ND THE KVAT ACT. |
ORDER DATED 31.10.2017 RESPONDENT U/S.67(1) OF |
| EXHIBIT P7 | TRUE COPY OF THE FILED BY THE PETI CLARIFICATION AUT ACT. |
CLARIFICATION PETITION TIONER BEFORE THE HORITY U/S.94 OF THE KVAT |
| EXHIBIT P8 | TRUE COPY OF THE THE 1ST RESPONDEN |
LETTER DATED 2.4.2018 BY T TO THE PETITIONER. |
| EXHIBIT P9 | TRUE COPY OF THE ISSUED BY THE 3RD KERALA REVENUE RE |
NOTICE DATED 17.4.2018 RESPONDENT U/S.34 OF THE COVERY ACT. |
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WP(C).No. 16481 of 2018 AND CON. CASES
APPENDIX OF WP(C) 15303/2018
PETITIONER'S/S EXHIBITS:
| EXHIBIT-P1: | COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 11.04.2018. |
|---|---|
| EXHIBIT-P1(A): | COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEARS 2016-17 DATED 11.04.2018. |
| EXHIBIT-P1(B): | COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEARS 2017-18 DATED 11.04.2018. |
| EXHIBIT-P2: | COPY OF ORDER IN W.P.(C) NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2018. |
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WP(C).No. 16481 of 2018 AND CON. CASES
APPENDIX OF WP(C) 15504/2018
PETITIONER'S/S EXHIBITS:
| EXHIBIT P1 | TRUE COPY OF THE ISSUED BY THE 2ND OF THE KVAT ACT |
NOTICE DATED 28/2/2018 RESPONDENT UNDER S.25(1) |
|---|---|---|
| EXHIBIT P2 | TRUE COPY OF THE SUBMITTED BY THE RESPONDENT |
REPLY DATED 13/3/2018 PETITIONER TO THE 2ND |
| EXHIBIT P3 | TRUE COPY OF THE ISSUED BY THE 2ND PROCEEDINGS UNDER |
ORDER DATED 27/4/2018 RESPONDENT CONFIRMING THE S.25(1) OF THE KVAT ACT |
| EXHIBIT P3(A) | TRUE COPY OF NOTI 27/4/2018 ISSUED |
CE OF DEMAND DATED BY THE 2ND RESPONDENT |
| EXHIBIT P4 | TRUE COPY OF THE ISSUED BY THE 2ND OF THE KVAT ACT |
NOTICE DATED 28/12/2017 RESPONDENT UNDER S.25(1) |
| EXHIBIT P5 | TRUE COPY OF THE SUBMITTED BY THE RESPONDENT |
REPLY DATED 29/3/2018 PETITIONER TO THE 2ND |
| EXHIBIT P6 | TRUE COPY OF THE ISSUED BY THE 2ND PROCEEDINGS UNDER |
ORDER DATED 19/4/2018 RESPONDENT CONFIRMING THE S.25(1) OF THE KVAT ACT |
| EXHIBIT P6(A) | TRUE COPY OF THE 19/4/2018 ISSUED |
NOTICE OF DEMAND DATED BY THE 2ND RESPONDENT |
| EXHIBIT P7 | TRUE COPY OF THE 4/4/2018 ISSUED I THIS HON'BLE COUR |
INTERIM ORDER DATED N WPC NO.11335/2018 BY T |
| EXHIBIT P8 | TRUE COPY OF THE CONSTITUTION 101S 8/9/2016 |
RELEVANT PAGES OF THE T AMENDMENT ACT DATED |
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WP(C).No. 16481 of 2018 AND CON. CASES
APPENDIX OF WP(C) 15681/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT- P1: TRUE COPY OF THE ASSESSMENT ORDER BEARING NO.32151342914 FOR 2012-13 DATED 20.02.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT- P2: TRUE COPY OF THE ASSESSMENT ORDER BEARING NO.32151342914 FOR 2015-16 DATED 27.03.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT- P3: TRUE COPIES OF THE ORDERS IN W.P.(C) 11335/2018 OF THIS HON'BLE COURT DATED 4.4.2018. EXHIBIT- P3(A): TRUE COPIES OF THE ORDERS IN W.P.(C) 13552/2018 OF THIS HON'BLE COURT DATED 13.04.2018. EXHIBIT- P4: TRUE COPY OF THE DEMAND NOTICE IN FORM 1 NO.7/2018-19 DATED 26.04.2018 ISSUED BY THE 6TH RESPONDENT.
-33-
WP(C).No. 16481 of 2018 AND CON. CASES
APPENDIX OF WP(C) 15705/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE PHOTOSTAT COPY OF THE CERTIFICATE OF INCORPORATION OF THE COMPANY ISSUED BY THE REGISTRAR OF COMPANIES, KERALA. EXHIBIT P2 A TRUE PHOTOSTAT COPY OF FORM ST-2 (SERVICE TAX REGISTRATION) ISSUED BY THE CENTRAL BOARD OF EXCISE AND CUSTOMS. EXHIBIT P3 A TRUE PHOTOSTAT COPY OF THE AUDIT ENQUIRY NOTICE DATED 05-04-2018 ISSUED THROUGH THE E-MAIL COMMUNICATION DATED 04-05-2018 BY THE SUPERINTENDENT(AUDIT), AUDIT CIRCLE-5, PERUMBAVOOR, CENTRAL EXCISE BHAVAN, KOCHI682 017.
-34-
WP(C).No. 16481 of 2018 AND CON. CASES
APPENDIX OF WP(C) 15883/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 26.04.2018. EXT.P1(A) COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEARS 2014-15 DATED 25.04.2018. EXT.P2 COPY OF ORDER IN W.P.(C)NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2018.
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WP(C).No. 16481 of 2018 AND CON. CASES
APPENDIX OF WP(C) 16105/2018
PETITIONER'S/S EXHIBITS:
| EXHIBIT-P1: | TRUE COPY OF THE PENALTY NOTICE DATED 02.04.2018 FOR THE YEAR 2014-15, ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. |
|---|---|
| EXHIBIT-P1(A): | TRUE COPY OF THE PENALTY NOTICE DATED 30.04.2018 FOR THE YEAR 2015-16, ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. |
| EXHIBIT-P2: | TRUE COPY OF THE PRELIMINARY REPLY DATED 27.04.2018, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2014-15. |
| EXHIBIT-P3: | TRUE COPY OF THE NOTICE DATED 02.05.2018 ISSUED BY THE 3RD RESPONDENT STATING THAT THE PETITIONER CAN VERIFY THE RELEVANT BOOKS OF ACCOUNT IN HIS OFFICE. |
| EXHIBIT-P4: | TRUE COPY OF THE HEARING NOTICE DATED 02.05.2018 ISSUED BY THE 3RD RESPONDENT. |
| EXHIBIT-P5: | TRUE COPY OF THE REPLY DATED 09.05.2018, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2014-15. |
| EXHIBIT-P6: | TRUE COPY OF THE REPLY DATED 09.05.2018, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2015-16. |
| EXHIBIT-P7: | TRUE COPY OF THE NOTICE DATED 09.05.2018 ISSUED BY THE 3RD RESPONDENT STATING THAT THE PETITIONER CAN COLLECT THE RELEVANT RECORDS FOR THE YEAR 2015-16 FROM HIS OFFICE. |
| EXHIBIT-P8: | TRUE COPY OF THE INTERIM ORDER DATED 04.04.2018, PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.11335/2018. |
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WP(C).No. 16481 of 2018 AND CON. CASES
APPENDIX OF WP(C) 16305/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT-P1: COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 05.04.2018. EXHIBIT-P2: COPY OF ORDER IN W.P.(C) NO.11335/18 OF THIS HON'BLE COURT 04.04.2018.
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WP(C).No. 16481 of 2018 AND CON. CASES
APPENDIX OF WP(C) 16704/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2013-14 EXHIBIT P2 COPY OF THE NOTICE DATED 09-04-2018 ISSUED BY THE IST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2013-14 EXHIBIT P3 COPY OF THE REPLY DATED 30-04-2018 FILED BY THE PETITIONER EXHIBIT P4 COPY OF THE INTERIM ORDER DATED 13-04-2018 IN WPC NO 13552/2018 OF THIS HONOURABLE COURT.
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WP(C).No. 16481 of 2018 AND CON. CASES
APPENDIX OF WP(C) 17283/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF PRE-ASSESSMENT NOTICE FOR THE YEAR 2012-2013 DATED 20.4.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER
EXHIBIT P2 TRUE COPY OF ORDER ISSUED BY THIS COURT IN SIMILAR WRIT PETITIONS AND PASSED INTERIM ORDERS IN WP(C)NO.13930/2018,DATED 13/04/2018.
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WP(C).No. 16481 of 2018 AND CON. CASES
APPENDIX OF WP(C) 17302/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ORDER ISSUE BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 02-05-2018.
EXHIBIT P2 COPY OF ORDER IN WP(C)NO.11335/18 OF THIS HON'BLE COURT DATED 04-04-2018.
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WP(C).No. 16481 of 2018 AND CON. CASES
APPENDIX OF WP(C) 17481/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1: COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10
EXHIBIT P2: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10.
-41-
WP(C).No. 16481 of 2018 AND CON. CASES
APPENDIX OF WP(C) 17501/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 16.5.2018 EXHIBIT P2 COPY OF ORDER IN WPC NO 11335/18 OF THIS HON'BLE COURT DATED 4.4.2018
-42-
WP(C).No. 16481 of 2018 AND CON. CASES
APPENDIX OF WP(C) 17883/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1: THE TRUE COPY OF THE REGISTRATION CERTIFICATE NO.32050627773 DTD. 12/1/2017 EXHIBIT P2: THE TRUE COPY OF THE GST REGISTRATION CERTIFICATE DT. 28/6/2017 EXHIBIT P3: THE TRUE OCPY OF THE ANNUAL RETURN IN FORM NO.10 FOR THE YEAR 2012-13 EXHIBIT P4: THE TRUE COPY OF THE NOTICE U/S. 25(1) OF KVAT ACT 2003. DT 9/3/2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P5; THE TRUE COPH OF THE NOTICE DT. 15/5/2018 ISSUED BY THE 1ST RESPONDENT
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WP(C).No. 16481 of 2018 AND CON. CASES
APPENDIX OF WP(C) 17910/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 20.7.2017
EXHIBIT P2 COPY OF ORDER IN WPC NO 11335/2018 OF THIS HON'BLE COURT DATED 4.4.2018
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WP(C).No. 16481 of 2018 AND CON. CASES
APPENDIX OF WP(C) 18101/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 12.03.2018.
EXHIBIT P2 COPY OF ORDER IN W.P[C]NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2018.
-45-
WP(C).No. 16481 of 2018 AND CON. CASES
APPENDIX OF WP(C) 18282/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PENALTY ORDER NO. 32100624191/2012-13 DATED 28-09-2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIOENRS FOR THE EYAR 2012-13
EXHIBIT P2 TRUE COPY OF THE PENALTY ORDER NO. 32100624191/2013-14 DATED 28-09-2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONERS FOR THE YEAR 2013-14 EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P(C0 NO. 11335/2018 DATED 04-04-2018.
-46-
WP(C).No. 16481 of 2018 AND CON. CASES
APPENDIX OF WP(C) 18285/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 24.03.2018. EXHIBIT P2 COPY OF ORDER IN W.P(C) NO. 11335/18 OF THIS HON'BLE COURT DATED 04.04.2018.
-47-
WP(C).No. 16481 of 2018 AND CON. CASES
APPENDIX OF WP(C) 39197/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF ORDER DATED 30.8.2018. EXHIBIT P2 A TRUE COPY OF APPEAL DATED 15.10.2018. EXHIBIT P3 A TRUE COPY OF DEMAND NOTICE DATED 30.8.2018.
EXHIBIT P4 A TRUE COPY OF DEMAND PRIOR TO THE ATACHMENT DATED 10.11.2018.
2 issues framed by the court
Is Section 174 of the KSGST Act ultra vires the State's legislative power?
Are the challenged demands barred by limitation under Section 25(1) of the KVAT Act?
Colour shows how this judgement treated each authority
judgment dated 11th January 2019 in W.P.(C) No.11335 of 2018 and connected casesApplied¶356
2 provisions across 2 enactments
SUPREME ELECTRIAL ENGINEERING (P) LTD
THE ASST. COMMISSIONER (WC), DEPARTMENT OF STATE GOODS AND SERVICES TAX
THE COMMISSIONER, DEPARTMENT OF STATE GOODS AND SERVICES TAX
THE STATE OF KERALA
CENTRAL BOARD OF EXCISE & CUSTOMS
DAMA SESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
