Challenges to the State's legislative power 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
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 257 of 2019
PETITIONER:
A.SHIBAHUDEEN, AGED 63 YEARS, PROPERITOR FOUZY AGENCIES, KADAKAL, THIRUVANANTHAPURAM - 691 636.
BY ADV. SRI.PREMJIT NAGENDRAN
RESPONDENTS:
1 SALES TAX OFFICER ANCAL(WORKS CONTRACT), THIRUVANANTHAPURAM - 695 002.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).53/2019, WP(C).294/2019, WP(C).296/2019, WP(C).339/2019, WP(C).376/2019, WP(C).378/2019, WP(C).384/2019, WP(C).388/2019, WP(C).395/2019, WP(C).397/2019, WP(C).401/2019, WP(C).408/2019, WP(C).413/2019, WP(C).423/2019, WP(C).425/2019, WP(C).429/2019, WP(C).30918/2018, WP(C).30919/2018, WP(C).31588/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 257 of 2019 & CONN. CASES 2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 53 of 2019
PETITIONER:
JOBRUN G VARGHESE, AGED 49 YEARS PROPRIETOR, M/S.LOURDES MATHA CASHEW INDUSTRIES, PUTHOOR, KOTTARAKKARA, KOLLAM DISTRICT.
BY ADV. SRI.BOBBY JOHN PULICKAPRAMBIL
RESPONDENTS:
1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT,KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN-695002.
3 THE STATE TAX OFFICER (ENQUIRY), KOLLAM, O/O.DEPUTY COMMISSIONER, KOLLAM, STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM, PIN691002.
R1-R3 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., R4 JAISHANKAR V.NAIR.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).257/2019, WP(C).408/2019, WP(C).376/2019, WP(C).395/2019, WP(C).429/2019, WP(C).423/2019, WP(C).425/2019, WP(C).413/2019, WP(C).378/2019, WP(C).388/2019, WP(C).384/2019, WP(C).397/2019, WP(C).401/2019, WP(C).296/2019, WP(C).339/2019, WP(C).294/2019, WP(C).31588/2018, WP(C).30918/2018, WP(C).30919/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 257 of 2019 & CONN. CASES 3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 294 of 2019
PETITIONER:
M/S. BASE FOOTWEAR, BAKER JUNCTION, KOTTAYAM REPRESENTED BY ITS PROPRIETOR SRI. MOHAMMAD AKBAR.
BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV
RESPONDENTS:
4 THE UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, 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., R4 CGC., JAISHANKAR V.NAIR. SR. SC SRI. SREELAL WARRIER.
WP(C).No. 257 of 2019 & CONN. CASES 4
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).257/2019, WP(C).408/2019, WP(C).376/2019, WP(C).395/2019, WP(C).429/2019, WP(C).423/2019, WP(C).425/2019, WP(C).413/2019, WP(C).378/2019, WP(C).388/2019, WP(C).384/2019, WP(C).397/2019, WP(C).401/2019, WP(C).296/2019, WP(C).339/2019, WP(C).53/2019, WP(C).31588/2018, WP(C).30918/2018, WP(C).30919/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 257 of 2019 & CONN. CASES 5
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 296 of 2019
PETITIONER:
STEEL LAND, PATTIMATTAM, REPRESENTED BY ITS PROPRIETOR K.K.SANVAR.
BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV
RESPONDENTS:
1 THE STATE TAX OFFICER, IIND 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 & 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., JAISHANKAR V.NAIR. R3 SR. SC SRI. SREELAL WARRIER.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).257/2019, WP(C).408/2019,
WP(C).No. 257 of 2019 & CONN. CASES 6
WP(C).376/2019, WP(C).395/2019, WP(C).429/2019, WP(C).423/2019, WP(C).425/2019, WP(C).413/2019, WP(C).378/2019, WP(C).388/2019, WP(C).384/2019, WP(C).397/2019, WP(C).401/2019, WP(C).339/2019, WP(C).294/2019, WP(C).53/2019, WP(C).31588/2018, WP(C).30918/2018, WP(C).30919/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 257 of 2019 & CONN. CASES 7
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 339 of 2019
PETITIONER:
MAHALAKSHMI SILKS,
THIRUVALLA-689101, PATHANAMTHITTA DISTRICT, (REPRESENTED BY SRI.VINODKUMAR T.K., PROPRIETOR).
BY ADVS.
SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768)
RESPONDENT:
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).257/2019, WP(C).408/2019, WP(C).376/2019, WP(C).395/2019, WP(C).429/2019, WP(C).423/2019, WP(C).425/2019, WP(C).413/2019, WP(C).378/2019, WP(C).388/2019, WP(C).384/2019, WP(C).397/2019, WP(C).401/2019, WP(C).296/2019, WP(C).294/2019, WP(C).53/2019, WP(C).31588/2018, WP(C).30918/2018, WP(C).30919/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 257 of 2019 & CONN. CASES 8
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 376 of 2019
PETITIONER:
M/S.MENON AND SONS, IX/218, 219 & 220, SHAKTHI BUILDING, EDATHARA, PALAKKAD, REPRESENTED BY ITS MANGING PARTNER, P.NATARAJAN, AGED 63, S/O.GOVINDANKUTTY MENON.
BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON
RESPONDENTS:
1 STATE TAX OFFICER, STATE GST DEPARTMENT, FIRST CIRCLE, PALAKKAD- 678001.
2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM- 695001.
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 16.01.2019, ALONG WITH WP(C).257/2019, WP(C).408/2019, WP(C).395/2019, WP(C).429/2019, WP(C).423/2019, WP(C).425/2019, WP(C).413/2019, WP(C).378/2019, WP(C).388/2019, WP(C).384/2019, WP(C).397/2019, WP(C).401/2019, WP(C).296/2019, WP(C).339/2019, WP(C).294/2019, WP(C).53/2019, WP(C).31588/2018, WP(C).30918/2018, WP(C).30919/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 257 of 2019 & CONN. CASES 9
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 378 of 2019
PETITIONER:
M/S.SURYA RESHMI TRADERS, 12/438, SHAKTHI BUILDING, EDATHARA P.O., PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, P.NATARAJAN, AGED 63 YEARS, S/O. GOVINDAN KUTTY MENON.
BY ADVS.
SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENTS:
1 STATE TAX OFFICER, STATE GST DEPARTMENT, FIRST CIRCLE, PALAKKAD-678 001.
2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001.
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 16.01.2019, ALONG WITH WP(C).257/2019, WP(C).408/2019, WP(C).376/2019, WP(C).395/2019, WP(C).429/2019, WP(C).423/2019, WP(C).425/2019, WP(C).413/2019, WP(C).388/2019, WP(C).384/2019, WP(C).397/2019, WP(C).401/2019, WP(C).296/2019, WP(C).339/2019, WP(C).294/2019, WP(C).53/2019, WP(C).31588/2018, WP(C).30918/2018, WP(C).30919/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 257 of 2019 & CONN. CASES 10
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 384 of 2019
PETITIONER:
M/S. KOTTUKAPILLY SAND AND METALS (PRIVATE) LTD., KOTTUKAPPILLY HOUSE, KUNNUMPURAM, KALPATHY, PALAKKAD-678 003, REPRESENTED BY ITS MANAGING DIRECTOR GEOGY GEORGE.
BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL
RESPONDENTS:
1 THE COMMERCIAL TAX OFFICER, SECOND CIRCLE, SGST DEPARTMENT, PALAKKAD, PIN-678001.
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.
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., JAISHANKAR V.NAIR.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).257/2019, WP(C).408/2019, WP(C).376/2019, WP(C).395/2019, WP(C).429/2019, WP(C).423/2019, WP(C).425/2019, WP(C).413/2019, WP(C).378/2019, WP(C).388/2019, WP(C).397/2019, WP(C).401/2019, WP(C).296/2019, WP(C).339/2019, WP(C).294/2019, WP(C).53/2019, WP(C).31588/2018, WP(C).30918/2018, WP(C).30919/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 257 of 2019 & CONN. CASES 11
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 388 of 2019
PETITIONER:
DASS FURNISHINGS, KAILASH BUILDINGS, COURT ROAD, PALAKKAD, PIN-678001, REPRESENTED BY ITS PROPRIETOR MR.PREMDASS T.
BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL
RESPONDENTS:
1 STATE TAX OFFCER, SECOND CIRCLE, SGST DEPARTMENT, TAX COMPLEX, NEAR CIVIL STATION, PALAKKAD, PIN-678001.
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.
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., JAISHANKAR V.NAIR.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).257/2019, WP(C).408/2019, WP(C).376/2019, WP(C).395/2019, WP(C).429/2019, WP(C).423/2019, WP(C).425/2019, WP(C).413/2019, WP(C).378/2019, WP(C).384/2019, WP(C).397/2019, WP(C).401/2019, WP(C).296/2019, WP(C).339/2019, WP(C).294/2019, WP(C).53/2019, WP(C).31588/2018, WP(C).30918/2018, WP(C).30919/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 257 of 2019 & CONN. CASES 12
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 395 of 2019
PETITIONER:
P.P.JOHN, AGED 63 YEARS, PANACKAL HOUSE, PH WARD, PIN-688001, ALAPPUZHA DISTRICT.
BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768)
RESPONDENTS:
1 STATE TAX OFFICER(WC), STATE GOODS SERVICES TAX DEPARTMENT, MELUVALLIL BUILDING, KALLUPALAM, ALAPPUZHA, PIN-688012.
2 COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002.
3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695002.
BY ADV. SRI.S.RAJMOHAN, SC, TDB
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 16.01.2019, ALONG WITH WP(C).257/2019, WP(C).408/2019, WP(C).376/2019, WP(C).429/2019, WP(C).423/2019, WP(C).425/2019, WP(C).413/2019, WP(C).378/2019, WP(C).388/2019, WP(C).384/2019, WP(C).397/2019, WP(C).401/2019, WP(C).296/2019, WP(C).339/2019, WP(C).294/2019, WP(C).53/2019, WP(C).31588/2018, WP(C).30918/2018, WP(C).30919/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 257 of 2019 & CONN. CASES 13
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 397 of 2019
PETITIONER:
M/S.CASA FURNITURE PVT. LTD., CHAPPANANGADI.P.O., PONMALA, KOTTAKKAL(VIA), MALAPPURAM DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, K.T.SULFIKKAR ALI KUNNATHODI, AGED 37, S/O.KUNNATHODI SAIDALAVI.
BY ADVS.
SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENTS:
1 STATE TAX OFFICER (INTELLIGENCE), SQUAD.III, STATE GST DEPARTMENT, MALAPPURAM AT KOTTAKKAL-676503.
2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, 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 16.01.2019, ALONG WITH WP(C).257/2019, WP(C).408/2019, WP(C).376/2019, WP(C).395/2019, WP(C).429/2019, WP(C).423/2019, WP(C).425/2019, WP(C).413/2019, WP(C).378/2019, WP(C).388/2019, WP(C).384/2019, WP(C).401/2019, WP(C).296/2019, WP(C).339/2019, WP(C).294/2019, WP(C).53/2019, WP(C).31588/2018, WP(C).30918/2018, WP(C).30919/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 257 of 2019 & CONN. CASES 14
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 401 of 2019
PETITIONER:
M/S.PACKEX PLOYMER PVT. LTD., XII/122, ANTHIKKAD, PADIYAM.P.O., PIN-680641, THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, SRI.NEERAJ BALAN.
BY ADV. SRI.TOMSON T.EMMANUEL
RESPONDENTS:
2 THE COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA.P.O., THIRUVANANTHAPURAM-695022.
BY ADV. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS
WP(C).No. 257 of 2019 & CONN. CASES 15
R1-R3 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. R5 SR. SC SRI. SREELAL WARRIER.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).257/2019, WP(C).408/2019, WP(C).376/2019, WP(C).395/2019, WP(C).429/2019, WP(C).423/2019, WP(C).425/2019, WP(C).413/2019, WP(C).378/2019, WP(C).388/2019, WP(C).384/2019, WP(C).397/2019, WP(C).296/2019, WP(C).339/2019, WP(C).294/2019, WP(C).53/2019, WP(C).31588/2018, WP(C).30918/2018, WP(C).30919/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 257 of 2019 & CONN. CASES 16
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 408 of 2019
PETITIONERS:
M/S.I.T.I.LIMITED, KANJIKODE WEST,PALAKKAD,
PALAKKAD-678 623,REPRESENTED BY ITS FINANCE-INCHARGE,SHRI SIVANANDAN M.
BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN SMT.NISHA JOHN SRI.R.BHASKARA KRISHNAN SRI.V.P.NARAYANAN
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT,SPECIAL CIRCLE, PALAKKAD 678001.
ADDL AG SRI. K.K. RAVINDRANATH., R1-R4 SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).257/2019, WP(C).376/2019,
WP(C).No. 257 of 2019 & CONN. CASES 17
WP(C).395/2019, WP(C).429/2019, WP(C).423/2019, WP(C).425/2019, WP(C).413/2019, WP(C).378/2019, WP(C).388/2019, WP(C).384/2019, WP(C).397/2019, WP(C).401/2019, WP(C).296/2019, WP(C).339/2019, WP(C).294/2019, WP(C).53/2019, WP(C).31588/2018, WP(C).30918/2018, WP(C).30919/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 257 of 2019 & CONN. CASES 18
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 413 of 2019
PETITIONERS:
T.SHOKA KUMAR, AGED 50 YEARS, TC-8/313,PUTHANVILA VEEDU,PONGUMOODU, THIRUVANANTHAPURAM,-695017.
BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768)
RESPONDENTS:
1 STATE TAX OFFICER, WORKS CONTRACT,STATE GOODS AND SERVICES TAX DEPARTMENT,TAX TOWER, 2ND FLOOR,KARAMANA, THIRUVANANTHAPURAM-695002.
TAX TOWER,KARAMANA,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 16.01.2019, ALONG WITH WP(C).257/2019, WP(C).408/2019, WP(C).376/2019, WP(C).395/2019, WP(C).429/2019, WP(C).423/2019, WP(C).425/2019, WP(C).378/2019, WP(C).388/2019, WP(C).384/2019, WP(C).397/2019, WP(C).401/2019, WP(C).296/2019, WP(C).339/2019, WP(C).294/2019, WP(C).53/2019, WP(C).31588/2018, WP(C).30918/2018, WP(C).30919/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 257 of 2019 & CONN. CASES 19
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 423 of 2019
PETITIONER:
M/S.KVR DREAM VEHICLE PVT LTD., P.O., KIZHUNNA, THOTTADA, KANNUR 670007, REPRESENTED BY ITS DIRECTOR SRI. SUJITH RAM PARAYIL
BY ADV. SRI.RAJESH NAMBIAR
RESPONDENTS:
1 ASST.COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, KANNUR 670002
3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001
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 16.01.2019, ALONG WITH WP(C).257/2019, WP(C).408/2019, WP(C).376/2019, WP(C).395/2019, WP(C).429/2019, WP(C).425/2019, WP(C).413/2019, WP(C).378/2019, WP(C).388/2019, WP(C).384/2019, WP(C).397/2019, WP(C).401/2019, WP(C).296/2019, WP(C).339/2019, WP(C).294/2019, WP(C).53/2019, WP(C).31588/2018, WP(C).30918/2018, WP(C).30919/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 257 of 2019 & CONN. CASES 20
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 425 of 2019
PETITIONER:
M/S.PAREKKATTIL BUILDERS, MUKKATH PLAZHA, BYPASS JUNCTION, ALUVA , REPRESENTED BY LOY DOMINIC, MG. PARTNER.
BY ADVS.
SRI.P.S.SOMAN PULLADAN SMT.T.RADHAMONY
RESPONDENTS:
1 ASSISTANT COMMISSIONER (WORKS CONTRACT), STATE GOODS AND SERVICE TAX DEPARTMENT, TAX COMPLEX, MATTANCHERRY-686 001.
2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 001.
3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001.
4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. BY ADV. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADDL AG SRI. K.K. RAVINDRANATH., R1-R3 SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI. SREELAL WARRIER.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).257/2019, WP(C).408/2019,
WP(C).No. 257 of 2019 & CONN. CASES 21
WP(C).376/2019, WP(C).395/2019, WP(C).429/2019, WP(C).423/2019, WP(C).413/2019, WP(C).378/2019, WP(C).388/2019, WP(C).384/2019, WP(C).397/2019, WP(C).401/2019, WP(C).296/2019, WP(C).339/2019, WP(C).294/2019, WP(C).53/2019, WP(C).31588/2018, WP(C).30918/2018, WP(C).30919/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 257 of 2019 & CONN. CASES 22
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 429 of 2019
PETITIONER:
HINDUSTAN INSECTICIDES LIMITED, UDYOGMANDAL, ERNAKULAM-683501, REPRESENTED BY ITS UNITED HEAD MR. M.S. ANIL
BY ADV. SMT.K.LATHA
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE-III, SGST DEPARTMENT, COMMERCIAL TAXES, ERNAKULAM-682015.
2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002.
ADDL AG SRI. K.K. RAVINDRANATH., R1-R2 SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).257/2019, WP(C).408/2019, WP(C).376/2019, WP(C).395/2019, WP(C).423/2019, WP(C).425/2019, WP(C).413/2019, WP(C).378/2019, WP(C).388/2019, WP(C).384/2019, WP(C).397/2019, WP(C).401/2019, WP(C).296/2019, WP(C).339/2019, WP(C).294/2019, WP(C).53/2019, WP(C).31588/2018, WP(C).30918/2018, WP(C).30919/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 257 of 2019 & CONN. CASES 23
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 30918 of 2018
PETITIONER:
MY MASTERS SAFE SOLUTIONS PVT LTD., KADINAMKULAM, THUMBA, THIRUVANANTHAPURAM 695 022. REPRESENTED BY ITS MANAGING DIRECTOR RAJESH KUMAR K., AGED 46, S/O KRISHNAN KUTTY, KRISHNA NEST, MYTHRI NAGAR, CHITTAZHA, VATTAPARA PO, THIRUVANANTHAPURAM 695 028
BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRD CIRCLE, 4TH FLOOR, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM 695 002
WP(C).No. 257 of 2019 & CONN. CASES 24
R5 ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ.,CGC., JAISHANKAR V.NAIR.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).257/2019, WP(C).408/2019, WP(C).376/2019, WP(C).395/2019, WP(C).429/2019, WP(C).423/2019, WP(C).425/2019, WP(C).413/2019, WP(C).378/2019, WP(C).388/2019, WP(C).384/2019, WP(C).397/2019, WP(C).401/2019, WP(C).296/2019, WP(C).339/2019, WP(C).294/2019, WP(C).53/2019, WP(C).31588/2018, WP(C).30919/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 257 of 2019 & CONN. CASES 25
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 30919 of 2018
PETITIONER:
GLOBAL ENTERPRISES, TC 47/1347-3, OPP. SREESASTHA TEMPLE, POONTHURA, THIRUVANANTHAPURAM, REPRESENTED BY PROPRIETOR, SANAL KUMAR T.
BY ADVS. SRI.S.ANIL KUMAR SRI.M.RAJAGOPAL
RESPONDENTS:
1 THE STATE TAX OFFICER, SGST DEPARTMENT, 3RD CIRCLE, 4THF LOOR, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN-695002.
4 THE ASSISTANT COMMISSIONER OF STATE TAX, SGST DEPARTMENT, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, PIN-695 002
ADDL AG SRI. K.K. RAVINDRANATH., R1,R2, SPL.G.P. SRI. C.E. UNNIKRISHNAN., R4 GP DR. THUSHARA JAMES.,
R3 ADDL SOLICITOR GENERAL SRI. K.M. NATRAJ.,CGC., JAISHANKAR V.NAIR.
WP(C).No. 257 of 2019 & CONN. CASES 26
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).257/2019, WP(C).408/2019, WP(C).376/2019, WP(C).395/2019, WP(C).429/2019, WP(C).423/2019, WP(C).425/2019, WP(C).413/2019, WP(C).378/2019, WP(C).388/2019, WP(C).384/2019, WP(C).397/2019, WP(C).401/2019, WP(C).296/2019, WP(C).339/2019, WP(C).294/2019, WP(C).53/2019, WP(C).31588/2018, WP(C).30918/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 257 of 2019 & CONN. CASES 27
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940
WP(C).No. 31588 of 2018
PETITIONER:
SAMUEL JOSE, AGED 74 YEARS, PROPRIETOR, M/S.THANKAM CASHEW FATORY, JOSE BHAVAN, ANAYADI PO, KOLLAM DISTRICT
BY ADV. SRI.BOBBY JOHN PULICKAPRAMBIL
RESPONDENTS:
1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN 695002
R1-R3 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.
WP(C).No. 257 of 2019 & CONN. CASES 28
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).257/2019, WP(C).408/2019, WP(C).376/2019, WP(C).395/2019, WP(C).429/2019, WP(C).423/2019, WP(C).425/2019, WP(C).413/2019, WP(C).378/2019, WP(C).388/2019, WP(C).384/2019, WP(C).397/2019, WP(C).401/2019, WP(C).296/2019, WP(C).339/2019, WP(C).294/2019, WP(C).53/2019, WP(C).30918/2018, WP(C).30919/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 257 of 2019 & CONN. CASES 29
JUDGMENT
[WP(C) 257/2019 ,WP(C).53/2019, WP(C).294/2019, WP(C).296/2019 ,WP(C).339/2019, WP(C).376/2019, WP(C).378/2019 ,WP(C).384/2019, WP(C).388/2019, WP(C).395/2019 ,WP(C).397/2019, WP(C).401/2019, WP(C).408/2019 ,WP(C).413/2019, WP(C).423/2019, WP(C).425/2019 ,WP(C).429/2019, WP(C).30918/2018, ,WP(C).30919/2018 ,WP(C).31588/2018 ]
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. 257 of 2019 & CONN. CASES 30
APPENDIX OF WP(C) 257/2019
PETITIONER'S EXHIBITS:
EXHIBIT P1
PHOTOSTAT COPY OF THE ASSESSMENT ORDER NO.32021491792/2015-16 DATED 25/10/2018 ISSUED BY THE FIRST RESPONDENT.
Untitled Folder
WP(C).No. 257 of 2019 & CONN. CASES 31
APPENDIX OF WP(C) 53/2019
PETITIONER'S EXHIBITS:
| EXHIBIT P1 | TRUE COPY OF THE NO.003/S14008/CP- ISSUED BY M/S.CAO VIETNAM. |
COMMERCIAL INVOICE LMC, DATED 16.1.2015 PHAT CO LTD., VUNG TAU, |
|---|---|---|
| EXHIBIT P2 | TRUE COPY OF THE NO.003/S14008/CP- ISSUED BY M/S CAO VIETNAM. |
PACKING LIST LMC, DATED 16.1.2015 PHAT CO LTD, VUNG TAU, |
| EXHIBIT P3 | TRUE COPY OF THE DATED 12.3.2015 I CUSTOMS, TUTICORI |
BILL OF ENTRY NO.8573467, SSUED BY SUPERINTENDENT OF N. |
| EXHIBIT P4 | TRUE COPY OF THE NO.320202/DN/1444 |
DELIVERY NOTE 38, DATED 12.3.2015. |
| EXHIBIT P5 | TRUE COPY OF THE 12.3.2015. |
FORM KK NO.401, DATED |
| EXHIBIT P6 | TRUE COPY OF THE IN FORM 8F, DATED |
E CONSIGNMENT DECLARATION 12.3.2015. |
| EXHIBIT P7 | TRUE COPY OF THE 12.10.2018 ISSUED TO THE PETITIONER |
PENALTY ORDER DATED BY THE THIRD RESPONDENT . |
| EXHIBIT P8 | TRUE COPY OF THE 4.4.2018, PASSED WPC.NO.11335 OF 2 |
INTERIM ORDER DATED BY THIS HON'BLE COURT IN 018. |
| EXHIBIT P8 (A) | TRUE COPY OF THE 3.10.2018, PASSED WPC.NO.32076/2018 |
INTERIM ORDER DATED BY THIS HON'BLE COURT IN . |
WP(C).No. 257 of 2019 & CONN. CASES 32
APPENDIX OF WP(C) 294/2019
PETITIONER'S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED U/S. 25(1) FOR THE YEAR 2014-15 DATED 12-11-2018 EXHIBIT P1(a) A TRUE COPY OF THE PRE-ASSESSMENT NOTICE ISSUED U/S. 25(1) FOR THE YEAR 2015-16 DATED 09-11-2018
WP(C).No. 257 of 2019 & CONN. CASES 33
APPENDIX OF WP(C) 296/2019
PETITIONER'S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED U/S.25(1) FOR THE YEAR 2014-15 DATED 30.11.2017. EXHIBIT P1 (a) A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED U/S.25(1) FOR THE YEAR 2015-16 DATED 30.11.2017.
WP(C).No. 257 of 2019 & CONN. CASES 34
APPENDIX OF WP(C) 339/2019
PETITIONER'S EXHIBITS:
EXHIBIT P1
TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32030577279/2017-18 DATED 20.11.2018 ISSUED BY THE 1ST RESPONDENT.
WP(C).No. 257 of 2019 & CONN. CASES 35
APPENDIX OF WP(C) 376/2019
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 17.11.2018. EXHIBIT P1(a) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 17.11.2018. EXHIBIT P1 (b) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 17.11.2018.
WP(C).No. 257 of 2019 & CONN. CASES 36
APPENDIX OF WP(C) 378/2019
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2013-14 DATED 30.8.2018.
WP(C).No. 257 of 2019 & CONN. CASES 37
APPENDIX OF WP(C) 384/2019
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2011-12. EXHIBIT P2 COPY OF NOTICE DATED 29.11.2018 ISSUED BY THE 1ST RESPONDENT U/S.25(1) OF THE KVAT ACT. EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC.NO.13552 OF 2018.
WP(C).No. 257 of 2019 & CONN. CASES 38
APPENDIX OF WP(C) 388/2019
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2013-14. EXHIBIT P2 COPY OF NOTICE DATED 7.12.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P3 COPY OF ADJOURNMENT REQUEST DATED 21.12.2018. EXHIBIT P4 COPY OF REPLY DATED 26.12.2018. 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. 257 of 2019 & CONN. CASES 39
APPENDIX OF WP(C) 395/2019
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.320041589365/2015-16 DATED 17/12/2017 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P2
TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.320041589365/2016-17 DATED 17/12/2017 ISSUED BY THE 1ST RESPONDENT.
WP(C).No. 257 of 2019 & CONN. CASES 40
APPENDIX OF WP(C) 397/2019
PETITIONER'S EXHIBITS:
EXHIBIT P1
COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15.
WP(C).No. 257 of 2019 & CONN. CASES 41
APPENDIX OF WP(C) 401/2019
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF ANNUAL RETURN DATED 4.6.2014 SUBMITTED BY PETITIONER FOR 2013-14, BEFORE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF AUDIT REPORT DATED 30.1.2015 SUBMITTED BY PETITIONER FOR 2013-14, BEFORE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF NOTICE DATED 20.12.2018 SERVED TO THE PETITIONER ON 4.1.2019 BY 1ST RESPONDENT U/S.25(1) OF KVAT ACT INITIATING ASSESSMENT FOR 2013-14. EXHIBIT P4 TRUE COPY OF EXTRAORDINARY GAZETTE OF INDIA DATED 8.9.2016 PUBLISHED BY 5TH RESPONDENT FOR 101ST AMENDMENT ACT 2016 MADE IN CONSTITUTION OF INDIA.
EXHIBIT P5 TRUE COPY OF INTERIM ORDER DATED 4.4.2018 PASSED BY THIS HON'BLE COURT IN WRIT PEITION (C)NO.11335 OF 2018, IN STAYING FURTHER STEP, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE, AS ON COMPLETION OF PROCEEDINGS UNDER KVAT ACT.
WP(C).No. 257 of 2019 & CONN. CASES 42
APPENDIX OF WP(C) 408/2019
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASST ORDER DATED 31.8.2018 PASSED BY THE 1ST RESPONDENT ALONG WITH DEMAND NOTICE DATED 31.8.2018 EXHIBIT P2 TRUE COPY OF THE RR NOTICE ISSUED IN FORM NO 1 DATED 6.12.2018 BY THE 4TH RESPONDENT EXHIBIT P2(a) TRUE COPY OF THE R.R.NOTICE ISSUED IN FORM NO 25 DATED 17.12.2018 BY THE 4TH RESPONDENT EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018 IN WPC NO.11335/2018 OF THIS HON'BLE COURT IN THE CASE OF M/S SHEEN GOLDEN JEWELS (INDIA) PVT LTD.
WP(C).No. 257 of 2019 & CONN. CASES 43
APPENDIX OF WP(C) 413/2019
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32011376512/2011-12 DATED 27.12.2018 ISSUED BY THE 1ST RESPONDENT.
WP(C).No. 257 of 2019 & CONN. CASES 44
APPENDIX OF WP(C) 423/2019
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 12.12.2018 FOR THE YEAR 2015-2016 EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018 IN WPC NO. 11335/2018 EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER DATED 12.4.2018 IN WPC NO. 13136/2018
WP(C).No. 257 of 2019 & CONN. CASES 45
APPENDIX OF WP(C) 425/2019
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PRE ASSESSMENT NOTICE NO. 32151026395/2013-14 DATED 31-10-2018 ISSUED BY THE FIRST RESPONDENT.
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. 257 of 2019 & CONN. CASES 46
APPENDIX OF WP(C) 429/2019
PETITIONER'S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF THE ASSESSMENT FOR THE YEAR 2016-2017 DATED 18.12.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXHIBIT P2 THE TRUE COPY OF THE INTERIM STAY ORDER IN WPC. NO.13930/2018 DATE 13TH APRIL 2018
WP(C).No. 257 of 2019 & CONN. CASES 47
APPENDIX OF WP(C) 30918/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER NO.B2/32010819726/2014-15 DATED 05.07.2018 AND DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2014-15.
WP(C).No. 257 of 2019 & CONN. CASES 48
APPENDIX OF WP(C) 30919/2018
PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ORDER DATED 31/03/2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 2591) OF THE ACT FOR THE YEAR 2014-15 EXHIBIT P2 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018 EXHIBIT P3 COPY OF DEMAND NOTICE DATED 15-09-2018 ISSUED BY THE 4TH RESPONDENT UNDER THE RR ACT
WP(C).No. 257 of 2019 & CONN. CASES 49
APPENDIX OF WP(C) 31588/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE SAID ASSESSMENT ORDER FOR THE YEAR 2016-17 DATED 29.8.2018 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. 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 INTERIM ORDER DATED 30.8.2018 PASSED BY THIS HON'BLE COURT IN WPC NO 28579/2018
2 issues framed by the court
Whether Section 174 of the KSGST Act was beyond the State's legislative power?
Whether the tax demands were barred by limitation under Section 25(1) of the KVAT Act?
Colour shows how this judgement treated each authority
W.P.(C) No.11335 of 2018 and connected casesApplied¶342
2 provisions across 2 enactments
A.SHIBAHUDEEN
SALES TAX OFFICER ANCAL(WORKS CONTRACT)
THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT
SECRETARY, TAX DEPARTMENT, GOVERNMENT OF KERALA
CENTRAL BOARED OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA
DAMA SESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
