Challenges to the State's legislative competence to enact Section 174 of the KSGST Act and to tax demands as time-barred under Section 25(1) of the KVAT Act were rejected. The court dismissed the batch of 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
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 40580 of 2018
PETITIONER:
KAVALAKKAT CONSTRUCTIONS, 42/925-B,CHARTHAN KOTTA COMPLEX, DR.O.K.MADHAVI AMMA ROAD, ERNAKULAM-682 018, REPRESENTED BY ITS MANAGING PARTNER SRI.V.V.JOSE.
BY ADV. SRI.K.S.HARIHARAN NAIR
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER (WC AND LT), STATE GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT OF KERALA,CLASS TOWER, ERNAKULAM-682 018.
2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY GOVERNMENT,TAXES DEPARTMENT,GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001.
3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI-110001.
R1-R2 ADDL. AG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. R3 ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC. SRI. JAISHANKAR V. NAIR.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).38187/2018, WP(C).38190/2018, WP(C).38387/2018, WP(C).40778/2018, WP(C).40780/2018, WP(C).40790/2018, WP(C).40979/2018, WP(C).41176/2018, WP(C).41373/2018, WP(C).41379/2018, WP(C).41380/2018, WP(C).41390/2018, WP(C).41580/2018, WP(C).41587/2018, WP(C).41771/2018, WP(C).41776/2018, WP(C).41979/2018, WP(C).41980/2018, WP(C).42373/2018, WP(C).42374/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 40580/2018 & CONN. CASES
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 38187 of 2018
PETITIONER:
N. SIVAN KUTTY, AGED 48 YEARS, PROPRIETOR- YENKAY TIMBERS, CHAVARA, KOLLAM- 691593
BY ADVS.
SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768)
RESPONDENTS:
1 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, KARUNAGAPALLY, KOLLAM- 690 618.
R1-R3 ADDL. AG SRI. 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).41979/2018, WP(C).41587/2018, WP(C).41776/2018, WP(C).41771/2018, WP(C).41580/2018, WP(C).41373/2018, WP(C).38387/2018, WP(C).38190/2018, WP(C).40790/2018, WP(C).41390/2018, WP(C).42374/2018, WP(C).42373/2018, WP(C).41980/2018, WP(C).41380/2018, WP(C).41379/2018, WP(C).41176/2018, WP(C).40979/2018, WP(C).40780/2018, WP(C).40778/2018, WP(C).40580/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 40580/2018 & CONN. CASES
3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 38190 of 2018
PETITIONER:
SBJ ASSOCIATES, POURNAMI PLAZA BUILDING, THAIKKAD, GURUVAYOOR - 680104 REPRESENTED BY ITS MANAGING PARTNER SMT.A.A.SAJIDHA
BY ADVS. SRI.K.S.HARIHARAN NAIR SRI.P.F.JOY
RESPONDENTS:
1 THE STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, STATE SGST DEPARTMENT CHAVAKKAD, THRISSUR DISTRICT PIN- 680506
2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001
3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001 R1,R2 ADDL. AG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
R3 ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC. SRI. JAISHANKAR V. NAIR.
WP(C).No. 40580/2018 & CONN. CASES
4
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).41979/2018, WP(C).41587/2018, WP(C).41776/2018, WP(C).41771/2018, WP(C).41580/2018, WP(C).41373/2018, WP(C).38187/2018, WP(C).38387/2018, WP(C).40790/2018, WP(C).41390/2018, WP(C).42374/2018, WP(C).42373/2018, WP(C).41980/2018, WP(C).41380/2018, WP(C).41379/2018, WP(C).41176/2018, WP(C).40979/2018, WP(C).40780/2018, WP(C).40778/2018, WP(C).40580/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 40580/2018 & CONN. CASES
5
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 38387 of 2018
PETITIONER:
JAYAKUMAR. S., AGED 41 YEARS PROPRIETOR, M/S SIPIVISHTA AUTOMOBILES, MANJUMMAL KAVALA, CHERANELLORE, COCHIN-682034.
BY ADVS. SRI.C.A.SADASIVAN SMT.P.S.SETHULEKSHMI SRI.C.V.SASI SRI.JOY P.JOSE SRI.K.JAYAMOHANAN PILLAI SRI.K.N.KRISHNAN NAMBOOTHIRI
RESPONDENTS:
1 STATE OF KERALA, REPRESENTED BY PRINCIPAL SECRETARY TO GOVT. TAXES DEPARTMENT, SECRETARIATE, THIRUVANANTHAPURAM-695001.
2 INTELLIGENCE OFFICER, SUQD NO.II, MATTANCHERY AT KARUKUTTY, PIN - 6820
3 UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI - 110 001.
R1,R2 ADDL. AG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
R3 ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC. SRI. JAISHANKAR V. NAIR.,
WP(C).No. 40580/2018 & CONN. CASES
6
ASST. SOLICITOR GENERAL SMT. C.G. PREETHA,CGC.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).41979/2018, WP(C).41587/2018, WP(C).41776/2018, WP(C).41771/2018, WP(C).41580/2018, WP(C).41373/2018, WP(C).38187/2018, WP(C).38190/2018, WP(C).40790/2018, WP(C).41390/2018, WP(C).42374/2018, WP(C).42373/2018, WP(C).41980/2018, WP(C).41380/2018, WP(C).41379/2018, WP(C).41176/2018, WP(C).40979/2018, WP(C).40780/2018, WP(C).40778/2018, WP(C).40580/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 40580/2018 & CONN. CASES
7
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 40778 of 2018
PETITIONER:
BEST AGENCIES, M.K.COMPLEX, TP 210(B), CHEMBRA ROAD, VILATHUR, PALAKKAD, PIN-679304, REPRESENTED BY ITS MANAGING PARTNER SRI. ABDUL MAJEED M. BY ADVS. SRI.K.S.HARIHARAN NAIR SRI.V.J.MATHEW (M-1348)
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE TAX OFFICE, SGST DEPARTMENT, PATTAMBI, PALAKKAD, PIN-679303.
2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695001.
3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI, PIN-110001.
R1,R2 ADDL. AG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
R3 ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC. SRI. JAISHANKAR V. NAIR. ASST.SOLICITOR GENERAL SMT. C.G. PREETHA, CGC.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).41979/2018, WP(C).41587/2018, WP(C).41776/2018, WP(C).41771/2018, WP(C).41580/2018, WP(C).41373/2018, WP(C).38187/2018, WP(C).38387/2018, WP(C).38190/2018, WP(C).40790/2018, WP(C).41390/2018, WP(C).42374/2018, WP(C).42373/2018, WP(C).41980/2018, WP(C).41380/2018, WP(C).41379/2018, WP(C).41176/2018, WP(C).40979/2018, WP(C).40780/2018, WP(C).40580/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 40580/2018 & CONN. CASES
8
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 40780 of 2018
PETITIONER:
PLY PALACE, DOOR NO. VP-8/332, PERINTHALMANNA ROAD, KOPPAM, PIN-679307, REPRESENTED BY ITS MANAGING PARTNER SRI. ABDUL GAFOOR P.H.
BY ADVS. SRI.K.S.HARIHARAN NAIR SRI.V.J.MATHEW (M-1348)
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, PATTAMBI, PALAKKAD, PIN-679303.
2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695001.
3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001.
R1,R2 ADDL. AG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
R3 ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC. SRI. JAISHANKAR V. NAIR. ASST. SOLICITOR GENERAL SMT. C.G.PREETHA,CGC.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).41979/2018, WP(C).41587/2018, WP(C).41776/2018, WP(C).41771/2018, WP(C).41580/2018,
WP(C).No. 40580/2018 & CONN. CASES
9
WP(C).41373/2018, WP(C).38187/2018, WP(C).38387/2018, WP(C).38190/2018, WP(C).40790/2018, WP(C).41390/2018, WP(C).42374/2018, WP(C).42373/2018, WP(C).41980/2018, WP(C).41380/2018, WP(C).41379/2018, WP(C).41176/2018, WP(C).40979/2018, WP(C).40778/2018, WP(C).40580/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 40580/2018 & CONN. CASES
10
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 40790 of 2018
PETITIONER:
TOPZY FOODS, VARAKKAD, KOTTAMALA P.O., KASARAGOD-671314. (REPRESENTED BY ITS PROPRIETOR SRI.SUNEESH KUMAR K.J.)
BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768)
RESPONDENTS:
1 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, KOTTAYAM, PIN-686001.
2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, PIN-695002.
3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN-695002.
R1-R3 ADDL. AG SRI. 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).41979/2018, WP(C).41587/2018, WP(C).41776/2018, WP(C).41771/2018, WP(C).41580/2018, WP(C).41373/2018, WP(C).38187/2018, WP(C).38387/2018, WP(C).38190/2018, WP(C).41390/2018, WP(C).42374/2018, WP(C).42373/2018, WP(C).41980/2018, WP(C).41380/2018, WP(C).41379/2018, WP(C).41176/2018, WP(C).40979/2018, WP(C).40780/2018, WP(C).40778/2018, WP(C).40580/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 40580/2018 & CONN. CASES
11
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. 40979 of 2018
PETITIONER:
SANIYA P.P., AGED 35 YEARS, PROPRIETOR OF M/S. RASA INTERNATIONAL, CUSTOMS ROAD,VADAKARA,RESIDING AT KUTIPORICHATHAL,KACHERI,KOTEMBRAM, KACHERI,KOTEMBRAM,EDACHERI,KOZHIKODE, KERALA-673502.
BY ADV. SRI.V.V.NANDAGOPAL NAMBIAR
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE II,SALES GOODS AND SERVICE TAX DEPARTMENT,KOZHIKOE-673006.
2 THE COMMISSIONER OF STATE TAXES, TAX TOWER,KILLIPALAM,KARAMANA.P.O, THIRUVANANTHAPURAM-695002.
3 SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695001.
R1-R3 ADDL. AG SRI. 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).41979/2018, WP(C).41587/2018, WP(C).41776/2018, WP(C).41771/2018, WP(C).41580/2018, WP(C).41373/2018, WP(C).38187/2018, WP(C).38387/2018, WP(C).38190/2018, WP(C).40790/2018, WP(C).41390/2018, WP(C).42374/2018, WP(C).42373/2018, WP(C).41980/2018, WP(C).41380/2018, WP(C).41379/2018, WP(C).41176/2018, WP(C).40780/2018, WP(C).40778/2018, WP(C).40580/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 40580/2018 & CONN. CASES
12
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 41176 of 2018
PETITIONER:
M/S. KALYAN JEWELLERS MINI STORES PVT. LTD.,THRISSUR , REPRESENTED BY ITS DIRECTOR T.K. SEETHARAMAN
BY ADVS.
SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER OF STATE TAX SPECIAL CIRCLE, SGST DEPARTMENT, POOTHOLE, THRISSUR 680 004
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
R1,R2 ADDL. AG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
R3 ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC. SRI. JAISHANKAR V. NAIR. ASST. SOLICITOR GENERAL SMT. C.G. PREETHA, CGC.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).41979/2018, WP(C).41587/2018, WP(C).41776/2018, WP(C).41771/2018, WP(C).41580/2018, WP(C).41373/2018, WP(C).38187/2018, WP(C).38387/2018, WP(C).38190/2018, WP(C).40790/2018, WP(C).41390/2018, WP(C).42374/2018, WP(C).42373/2018, WP(C).41980/2018, WP(C).41380/2018, WP(C).41379/2018, WP(C).40979/2018, WP(C).40780/2018, WP(C).40778/2018, WP(C).40580/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 40580/2018 & CONN. CASES
13
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 41373 of 2018
PETITIONER:
M/S.KODANS SHOES, PERUMBAVOOR, REPRESENTED BY ITS PROPRIETRESS ASSYA MUHAMMED.
BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV SRI.M.G.SHAJI
RESPONDENTS:
1 THE STATE TAX OFFICER, SECOND CIRCLE SGST DEPARTMENT, PERUMBAVOOR-683542.
2 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001.
3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001.
4 THE UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001.
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. SRI. JAISHANKAR V. NAIR.
WP(C).No. 40580/2018 & CONN. CASES
14
ASST. SOLICITOR GENERAL SMT. C.G. PREETHA, CGC.
R3 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 21.01.2019, ALONG WITH WP(C).41979/2018, WP(C).41587/2018, WP(C).41776/2018, WP(C).41771/2018, WP(C).41580/2018, WP(C).38187/2018, WP(C).38387/2018, WP(C).38190/2018, WP(C).40790/2018, WP(C).41390/2018, WP(C).42374/2018, WP(C).42373/2018, WP(C).41980/2018, WP(C).41380/2018, WP(C).41379/2018, WP(C).41176/2018, WP(C).40979/2018, WP(C).40780/2018, WP(C).40778/2018, WP(C).40580/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 40580/2018 & CONN. CASES
15
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 41379 of 2018
PETITIONER:
JOSE A.S., AGED 55 YEARS, S/O.SEBASTIAN, ARICHALIL HOUSE, P.O., NEELESWARAM KASARGOD-671314.
BY ADVS. DR.K.P.PRADEEP SMT.ANJANA KANNATH SMT.NEENA ARIMBOOR SRI.SANAND RAMAKRISHNAN SRI.T.T.BIJU
RESPONDENTS:
1 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001.
2 STATE TAX OFFICER/COMMERCIAL TAX OFFICER,(WC), KASARGOD, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, CIVIL STATION, VIDYA NAGAR P.O., KASARGOD-671121
WP(C).No. 40580/2018 & CONN. CASES
16
5 STATE TAX OFFICER/ COMMERCIAL TAX OFFICER (IB),KASARGOD, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, CIVIL STATION, VIDYA NAGAR P.O., KASARGOD-671121.
6 GOODS AND SERVICE TAX COUNCIL, GOVERNMENT OF INDIA, OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110001, REPRESENTED BY ITS ADDITIONAL SECRETARY.
R1-R5 ADDL. AG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
R6 ASST.SOLICITOR GENERAL, SMT.C.G. PREETHA, CGC. 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).41979/2018, WP(C).41587/2018, WP(C).41776/2018, WP(C).41771/2018, WP(C).41580/2018, WP(C).41373/2018, WP(C).38187/2018, WP(C).38387/2018, WP(C).38190/2018, WP(C).40790/2018, WP(C).41390/2018, WP(C).42374/2018, WP(C).42373/2018, WP(C).41980/2018, WP(C).41380/2018, WP(C).41176/2018, WP(C).40979/2018, WP(C).40780/2018, WP(C).40778/2018, WP(C).40580/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 40580/2018 & CONN. CASES
17
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 41380 of 2018
PETITIONER:
HARVEY MEDICAL SYSTEMS, 27/2356, K.P. VALLON ROAD, OPPOSITE ST. SEBASTIAN CHURCH, KADAVANTHRA, ERNAKULAM-682020, REPRESENTED BY ITS MANAGING PARTNER GINU MATHEW GEORGE.
BY ADVS. SRI.R.HARIKRISHNAN SRI.K.M.FIROZ
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX SECOND CIRCLE, TRIPUNITHURA, ERNAKULAM-682301.
WP(C).No. 40580/2018 & CONN. CASES
18
R1-R4 ADDL. AG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
R5 ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC. SRI. JAISHANKAR V. NAIR. ASST. SOLICITOR GENERAL, SMT.C.G.PREETHA,CGC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).41979/2018, WP(C).41587/2018, WP(C).41776/2018, WP(C).41771/2018, WP(C).41580/2018, WP(C).41373/2018, WP(C).38187/2018, WP(C).38387/2018, WP(C).38190/2018, WP(C).40790/2018, WP(C).41390/2018, WP(C).42374/2018, WP(C).42373/2018, WP(C).41980/2018, WP(C).41379/2018, WP(C).41176/2018, WP(C).40979/2018, WP(C).40780/2018, WP(C).40778/2018, WP(C).40580/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 40580/2018 & CONN. CASES
19
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 41390 of 2018
PETITIONER:
MAKKAR.K.K, AGED 61 YEARS
PROPRIETOR, M/S. PERIYAR FURNITURE, NELLIKUZHY P.O., KOTHAMANGALAM.
BY ADVS.
SRI.P.S.SOMAN PULLADAN
SMT.T.RADHAMONY
RESPONDENTS:
1 COMMERCIAL TAX OFFICER, COMMERCIAL TAX DEPARTMENT, REVENUE TOWER, KOTHAMANGALAM- 686691.
2 THE COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM- 695001.
3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695001.
4 CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI- 110001. 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 AND CUSTOMS. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).41979/2018, WP(C).41587/2018,
WP(C).No. 40580/2018 & CONN. CASES
20
WP(C).41776/2018, WP(C).41771/2018, WP(C).41580/2018, WP(C).41373/2018, WP(C).38187/2018, WP(C).38387/2018, WP(C).38190/2018, WP(C).40790/2018, WP(C).42374/2018, WP(C).42373/2018, WP(C).41980/2018, WP(C).41380/2018, WP(C).41379/2018, WP(C).41176/2018, WP(C).40979/2018, WP(C).40780/2018, WP(C).40778/2018, WP(C).40580/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 40580/2018 & CONN. CASES
21
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. 41580 of 2018
PETITIONER:
M/S.V.V.R. STATIONERY, MAIN ROAD,VADAKKANCHERRY, PALAKKAD,REPRESENTED BY ITS PARTNER,V.R.KRISHNAN,AGED 49, S/O.V.R.RAMASWAMY.
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENTS:
1 STATE TAX OFFICER, STATE GST DEPARMENT,ALATHUR-678541.
2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM-695001.
3 SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA, GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695001.
R1-R3 ADDL. AG SRI. 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).41979/2018, WP(C).41587/2018, WP(C).41776/2018, WP(C).41771/2018, WP(C).41373/2018, WP(C).38187/2018, WP(C).38387/2018, WP(C).38190/2018, WP(C).40790/2018, WP(C).41390/2018, WP(C).42374/2018, WP(C).42373/2018, WP(C).41980/2018, WP(C).41380/2018, WP(C).41379/2018, WP(C).41176/2018, WP(C).40979/2018, WP(C).40780/2018, WP(C).40778/2018, WP(C).40580/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 40580/2018 & CONN. CASES
22
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
MONDAY ,THE 21ST DAY OF JANUARY 2019 / 1ST MAGHA, 1940
WP(C).No. 41587 of 2018
PETITIONER:
ERANDIA RESORTS PVT. LTD., SGRA-32, SOORYA GARDENS, TEMPLE ROAD, SASTHAMANGALAM, THIRUVANANTHAPURAM REPRESETNED BY ITS MANAGING DIRECTOR, VINOD C.S., AGED 47 YEARS, S/O.LATE R.CHANDRASEKHARAN NAIR, RESIDING AT C5, SHYLA MANOR, JAWAHAR NAGAR, KOWDIAR, THIRUVANANTHAPURAM.
BY ADVS. SRI.D.KISHORE SRI.R.MURALEEKRISHNAN (MALAKKARA)
RESPONDENTS:
1 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM-695001.
R1-R3 ADDL. AG SRI. 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).41979/2018, WP(C).41776/2018, WP(C).41771/2018, WP(C).41580/2018, WP(C).41373/2018, WP(C).38187/2018, WP(C).38387/2018, WP(C).38190/2018, WP(C).40790/2018, WP(C).41390/2018, WP(C).42374/2018, WP(C).42373/2018, WP(C).41980/2018, WP(C).41380/2018, WP(C).41379/2018, WP(C).41176/2018, WP(C).40979/2018, WP(C).40780/2018, WP(C).40778/2018, WP(C).40580/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 40580/2018 & CONN. CASES
23
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. 41771 of 2018
PETITIONER:
YASEEN INTERNATIONAL, X/4, KEEZHMADU, ERUMATHALA POST, ALUVA - 683 112 REPRESENTED BY ITS PROPRIETOR SRI.ABDUL MAJEED.
BY ADV. SRI.K.S.HARIHARAN NAIR
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, DEPARTMENT OF STATE GST, K.A.P. COMPLEX, ALUVA - 683 101.
2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI - 110 001.
R1,R2 ADDL. AG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., R3 ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC. SRI. JAISHANKAR V. NAIR.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).41979/2018, WP(C).41587/2018, WP(C).41776/2018, WP(C).41580/2018, WP(C).41373/2018, WP(C).38187/2018, WP(C).38387/2018, WP(C).38190/2018, WP(C).40790/2018, WP(C).41390/2018, WP(C).42374/2018, WP(C).42373/2018, WP(C).41980/2018, WP(C).41380/2018, WP(C).41379/2018, WP(C).41176/2018, WP(C).40979/2018, WP(C).40780/2018, WP(C).40778/2018, WP(C).40580/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 40580/2018 & CONN. CASES
24
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. 41776 of 2018
PETITIONER:
M/S. DHANALAKSHMI TIMBERS, NEAR KEERTHI MUDRA THEATRE, VATAKKARA- 673105, REPRESENTED BY ITS MANAGING PARTNER C.K.PRABHAKARAN.
BY ADV. SRI.RAJESH NAMBIAR
RESPONDENTS:
1 STATE TAX OFFICER, DEPARTMENT OF STATE GOODS AND SERVICE TAX, VATAKARA- 673105.
2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM- 695001.
3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM- 695001.
R1-R3 ADDL. AG SRI. 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).41979/2018, WP(C).41587/2018, WP(C).41771/2018, WP(C).41580/2018, WP(C).41373/2018, WP(C).38187/2018, WP(C).38387/2018, WP(C).38190/2018, WP(C).40790/2018, WP(C).41390/2018, WP(C).42374/2018, WP(C).42373/2018, WP(C).41980/2018, WP(C).41380/2018, WP(C).41379/2018, WP(C).41176/2018, WP(C).40979/2018, WP(C).40780/2018, WP(C).40778/2018, WP(C).40580/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 40580/2018 & CONN. CASES
25
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. 41979 of 2018
PETITIONER:
ANACO CONSTRUCTION & TRADERS, KADAYIL VEEDU, THALIKUZHI, ADAYAMON, THIRUVANANTHAPURAM, PIN-695614, (REPRESENTED BY SRI.H. NAZARUDEEN, PROPRIETOR).
BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768)
RESPONDENTS:
1 STATE TAX OFFICER, O/O.ASSISTANT COMMISSIONER WORKS CONTRACT, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695002.
R1-R3 ADDL. AG SRI. 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).41587/2018, WP(C).41776/2018, WP(C).41771/2018, WP(C).41580/2018, WP(C).41373/2018, WP(C).38187/2018,WP(C).38387/2018, WP(C).38190/2018, WP(C).40790/2018, WP(C).41390/2018,WP(C).42374/2018, WP(C).42373/2018, WP(C).41980/2018, WP(C).41380/2018,WP(C).41379/2018, WP(C).41176/2018, WP(C).40979/2018, WP(C).40780/2018,WP(C).40778/2018, WP(C).40580/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 40580/2018 & CONN. CASES
26
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. 41980 of 2018
PETITIONER:
M/S.SREE BHAGAVATHY INDUSTRIES, DOOR NO.TC.26/675, VANROSE JUNCTION, THIRUVANANTHAPURAM-695001, REPRESENTED BY ITS MANAGING PARTNER RAJESH RAJAMANI.
BY ADVS. SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS
RESPONDENTS:
1 THE STATE TAX OFFICER, SQUAD NO.VII, STATE GST DEPARTMENT, THIRUVANANTHAPURAM AT NEYYATTINKARA-695121.
2 THE SECRETARY, TAX DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001.
3 THE CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001.
R1,R2 ADDL. AG SRI. K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
R3 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).41979/2018, WP(C).41587/2018, WP(C).41776/2018, WP(C).41771/2018, WP(C).41580/2018, WP(C).41373/2018,WP(C).38187/2018, WP(C).38387/2018, WP(C).38190/2018, WP(C).40790/2018,WP(C).41390/2018, WP(C).42374/2018, WP(C).42373/2018, WP(C).41380/2018,WP(C).41379/2018, WP(C).41176/2018, WP(C).40979/2018, WP(C).40780/2018,WP(C).40778/2018, WP(C).40580/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 40580/2018 & CONN. CASES
27
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. 42373 of 2018
PETITIONER:
ECOFINE TREATWOODS PVT.LTD., PALAPPURAM BUILDING, PEZHAKKAPPILLY,MUVATTUPUZHA,PIN 686 673, ERNAKULAM DISTRICT,REPRESENTED BY ITS MANAGING DIRECTOR,MR.SMITH VARGHESE
BY ADV. SRI.R.MURALIDHARAN (AROOR)
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, MUVATTUPUZHA, ERNAKULAM DISTRICT,PIN 686 661
2 THE COMMISSIONER OF STAT TAXES, TAX TOWER,KILLIPALAM,KARAMANA P.O.THIRUVANANTHAPURAM 695 002
3 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT,GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM PIN 695 002
4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI 110001.
5 THE ASSISTANT COMMISSIONER OF STATE TAX,STATE GOODS AND SERVICES TAX DEPARTMENT, MUVATTUPUZHA,ERNAKULAM DISTRICT, PIN 686 660
R1-R3, ADDL. AG SRI. K.K. RAVINDRANATH., R5 SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
WP(C).No. 40580/2018 & CONN. CASES
28
R4 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).41979/2018, WP(C).41587/2018, WP(C).41776/2018, WP(C).41771/2018, WP(C).41580/2018, WP(C).41373/2018, WP(C).38187/2018, WP(C).38387/2018, WP(C).38190/2018, WP(C).40790/2018, WP(C).41390/2018, WP(C).42374/2018, WP(C).41980/2018, WP(C).41380/2018, WP(C).41379/2018, WP(C).41176/2018, WP(C).40979/2018, WP(C).40780/2018, WP(C).40778/2018, WP(C).40580/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 40580/2018 & CONN. CASES
29
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. 42374 of 2018
PETITIONER:
JOMSON ENTERPRISES (INDIA) PVT. LTD., MANNAMPETTA, VARAKKARA P.O., THRISSUR, REPRESENTED BY ITS MANAGING DIRECTOR, VEDA BESTIN.
BY ADVS. SRI.K.I.MAYANKUTTY MATHER SMT.T.K.SREEKALA SRI.R.JAIKRISHNA
RESPONDENTS:
1 STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695001.
2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE AND FINANCE, NEW DELHI -110001.
3 COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695001.
4 ASSISTANT COMMISSIONER (ASSMT.), OFFICE OF THE ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE, THRISSUR – 680001.
R1,R3, ADDL. AG SRI. K.K. RAVINDRANATH., R4 SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
R2 ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC. SRI. JAISHANKAR V. NAIR.,
WP(C).No. 40580/2018 & CONN. CASES
30
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.01.2019, ALONG WITH WP(C).41979/2018, WP(C).41587/2018, WP(C).41776/2018, WP(C).41771/2018, WP(C).41580/2018, WP(C).41373/2018, WP(C).38187/2018, WP(C).38387/2018, WP(C).38190/2018, WP(C).40790/2018, WP(C).41390/2018, WP(C).42373/2018, WP(C).41980/2018, WP(C).41380/2018, WP(C).41379/2018, WP(C).41176/2018, WP(C).40979/2018, WP(C).40780/2018, WP(C).40778/2018, WP(C).40580/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 40580/2018 & CONN. CASES
31
JUDGMENT
[WP(C) 40580/2018, WP(C).38187/2018, WP(C).38190/2018, WP(C).38387/2018, WP(C).40778/2018, WP(C).40780/2018, WP(C).40790/2018, WP(C).40979/2018, WP(C).41176/2018, WP(C).41373/2018, WP(C).41379/2018, WP(C).41380/2018, WP(C).41390/2018, WP(C).41580/2018, WP(C).41587/2018, WP(C).41771/2018, WP(C).41776/2018, WP(C).41979/2018, WP(C).41980/2018, WP(C).42373/2018, WP(C).42374/2018]
In this batch of writ petitions the petitioner 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
VPK
WP(C).No. 40580/2018 & CONN. CASES
32
APPENDIX OF WP(C)NO. 40580/2018
PETITIONER'S EXHIBITS:
| EXHIBIT P1 | COPY OF ANNUAL RETURN IN FROM NO 10 B FILED BY THE PETITIONER FOR THE YEAR 2011-12 |
|---|---|
| EXHIBIT P2 | COPY OF THE NOTICE DATED 28.12.2017 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 |
| EXHIBIT P3 | COPY OF THE REPLY IN EXT P2 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 6.2.2018 |
| EXHIBIT P4 | COPY OF THE NOTICE DATED 30.10.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 |
| EXHIBIT P5 | COPY OF THE REPLY IN EXT P4 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 29.11.2018 |
| EXHIBIT P6 | COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 30.11.2018 FOR THE YEAR 2011-12 |
| EXHIBIT P7 | COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO 13552 OF 2018 |
WP(C).No. 40580/2018 & CONN. CASES
33
APPENDIX OF WP(C) NO.38187/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO 32020941172/2016-17 DATED 30.7.2018 ISSUED BY THE 1ST RESPONDENT.
WP(C).No. 40580/2018 & CONN. CASES
34
APPENDIX OF WP(C) 38190/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF ANNUAL RETURN DATED 02-06-2017 FILED BY THE PETITIONER FOR THE YEAR 201617 EXHIBIT P2 COPY OF THE NOTICE DATED 05-11-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018
WP(C).No. 40580/2018 & CONN. CASES
35
APPENDIX OF WP(C)NO. 38387/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF PENALTY ORDER DT.26/09/2018 FOR THE YEAR 2015-16 ISSUED BY 2ND RESPONDENT.
EXHIBIT P2 TRUE COPY OF PENALTY ORDER DT.26/09/2018 FOR THE YEAR 2016-17 ISSUED BY 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF DEMAND NOTICE DT.26/09/2018 FOR THE YEAR 2015-16 ISSUED BY 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF DEMAND NOTICE DT.26/09/2018 FOR THE YEAR 2016-17 ISSUED BY 2ND RESPONDENT.
WP(C).No. 40580/2018 & CONN. CASES
36
APPENDIX OF WP(C)NO.40778/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2016-17 DATED 12/6/2017. EXHIBIT P2 COPY OF NOTICE DATED 3/10/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P3 COPY OF REPLY DATED 3/11/2018 FILED BY THE PETITIONER. EXHIBIT P4 COPY OF ASSESSMENT ORDER DATED 27/11/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P5 COPY OF INTERIM ORDER DATED 13/4/2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO. 13552 OF 2018.
WP(C).No. 40580/2018 & CONN. CASES
37
APPENDIX OF WP(C) 40780/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2016-17 DATED 15/6/2017.
EXHIBIT P2 COPY OF NOTICE DATED 20/10/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. EXHIBIT P3 COPY OF THE REPLY DATED 5/12/2018 FILED BEFORE THE 1ST RESPONDENT FOR THE YEAR 2016-17.
EXHIBIT P4 COPY OF INTERIM ORDER DATED 13/4/2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018.
WP(C).No. 40580/2018 & CONN. CASES
38
APPENDIX OF WP(C)NO.40790/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE ASSESSMENT ORDER NO. 32130621628/2016-17 DATED 17/4/2018 ISSUED BY THE 1ST RESPONDENT.
WP(C).No. 40580/2018 & CONN. CASES
39
APPENDIX OF WP(C)NO. 40979/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED BY 1ST RESPONDENT FOR THE YEAR 201314 DATED 17.09.2018.
WP(C).No. 40580/2018 & CONN. CASES
40
APPENDIX OF WP(C)NO. 41176/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2016-17 EXHIBIT P2 COPY OF ORDER DATED 26.11.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25A/25 (1) FOR THE YEAR 2016-17
EXHIBIT P3 COPY OF LETTER DATED 3.12.2018 ADDRESSED TO THE 1ST RESPONDENT EXHIBIT P4 COPY OF ORDER DATED 13.1.2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P5 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HONBLE COURT IN WPC NO. 13552 OF 2018
WP(C).No. 40580/2018 & CONN. CASES
41
APPENDIX OF WP(C)NO. 41373/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2015-16 PASSED BY THE 1ST RESPODNENT DATED 06/08/2018.
EXHIBIT P1(a)
A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2016-2017 PASSED BY THE 1ST RESPONDENT DATED 06/08/2018
WP(C).No. 40580/2018 & CONN. CASES
42
APPENDIX OF WP(C)NO.41379/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE IB (K)4/2017-18 DATED 13.5.2017 ISSUED BY THE 4TH RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE NOTICE IB (K)4/2017-18 DATED 8.8.2017 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P3 TRUE COPY OF THE NOTICE IB (K)4/2017-18 DATED 31.8.2017 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 19.5.2018 IN VATA NO.1926/17 ISSUED BY THE DEPUTY COMMISSIONER (APPEALS),II,KOZHIKODE. EXHIBIT P5 TRUE COPY OF THE NOTICE IB (K)4/2017-18 DATED 17.8.2018 ISSUED BY THE 5TH RESPONDENT.
EXHIBIT P6 TRUE COPY OF THE ORDER NO.32130475615/201516 DATED 9.10.2018 ISSUED BY THE 2ND RESPONDENT.
EXHIBIT P7 TRUE COPY OF THE ANNUAL RETURN FOR THE YEAR 2017-18 SUBMITTED TO THE 2ND RESPONDENT.
WP(C).No. 40580/2018 & CONN. CASES
43
APPENDIX OF WP(C)NO.41380/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1
TRUE COPY OF ASSESSMENT ORDER NO.320711 65751/11-12 DATED 01/11/2018 ISSUED BY THE 1ST RESPONDENT.
WP(C).No. 40580/2018 & CONN. CASES
44
APPENDIX OF WP(C)NO.41390/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32151550803/2017-18 DATED 31.05.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.
EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'ABLE COURT IN W.P.(C)NO.11335/2018 DATED 04.04.2018.
WP(C).No. 40580/2018 & CONN. CASES
45
APPENDIX OF WP(C) NO. 41580/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 12/11/2018.
EXHIBIT P1 (a) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P1 (b) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14.
WP(C).No. 40580/2018 & CONN. CASES
46
APPENDIX OF WP(C)NO. 41587/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 18/08/2017 ISSUED BY THE 3RD RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE NOTICE DATED 05/10/2018 ISSUED BY THE 3RD RESPONDENT.
WP(C).No. 40580/2018 & CONN. CASES
47
APPENDIX OF WP(C)NO. 41771/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF ANNUAL RETURN DATED 29/06/2015 FILED BY THE PETITIONER FOR THE YEAR 2014 - 2015. EXHIBIT P2 COPY OF THE NOTICE DATED 04/10/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014 - 2015. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13/04/2018 ISSUED BY THIS HON'BLE COURT IN WPC.NO.13552 OF 2018.
WP(C).No. 40580/2018 & CONN. CASES
48
APPENDIX OF WP(C) NO. 41776/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 10.12.2018 FOR THE YEAR 2011-12.
EXHIBIT P2
TRUE COPY OF THE INTERIM ORDER DATED 04.04.2018 IN W.P.(C) 11335/2018.
EXHIBIT P3
TRUE COPY OF THE INTERIM ORDER DATED 12.04.2018 IN W.P(C) 13136/2018.
WP(C).No. 40580/2018 & CONN. CASES
49
APPENDIX OF WP(C)NO. 41979/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32011393972/2011-12 DATED 23.10.2018 ISSUED BY THE IST RESPONDENT.
WP(C).No. 40580/2018 & CONN. CASES
50
APPENDIX OF WP(C) 41980/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1
TRUE COPY OF PENALTY ORDER DATED 31.10.2018 PASSED U/S. 67(1) OF THE KVAT ACT FOR THE YEAR 2015-16 BY THE IST RESPONDENT TO THE PETITIONER.
EXHIBIT P2 TRUE COPY OF THE CONSTITUTION (ONE HUNDRED & FIRST AMENDMENT) ACT, 2016 DATED 8.9.16 PUBLISHED IN THE EXTRAORDINARY GAZETTE OF INDIA.
EXHIBIT P3 TRUE COPY OF INTERIM ORDER GRANTED BY THIS HON'BLE COURT IN WPC NO.11335/2018 DATED 4.4.2018.
EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE DATED 31.10.2018 ISSUED FOR THE YEAR 2015-16 BY IST RESPONDENT TO THE PETITIONER.
WP(C).No. 40580/2018 & CONN. CASES
51
APPENDIX OF WP(C)NO.42373/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1
TRUE COPY THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2016-2017 DATED 26.11.2018
WP(C).No. 40580/2018 & CONN. CASES
52
APPENDIX OF WP(C) 42374/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PENALTY ORDER ISSUED BY THE 4TH RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED IN WP(C)NO.11335/2018.
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
W.P.(C) No.11335 of 2018 and connected casesApplied¶387
2 provisions across 2 enactments
KAVALAKKAT CONSTRUCTIONS
THE ASSISTANT COMMISSIONER (WC AND LT), STATE GOODS AND SERVICE TAX DEPARTMENT
THE STATE OF KERALA
UNION OF INDIA
DAMA SESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
