Challenges to the State's legislative power to enact Section 174 of the KSGST Act and to tax demands as time-barred under Section 25(1) of the KVAT Act were dismissed. The court applied 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. 16875 of 2018
PETITIONER:
NABEESATHU BEEVI AGED 58 YEARS M/S.AHAMEDKUNJU AGENCY, THAZHUTHALA, KOTTIYAM, KOLLAM DISTRICT.
BY ADVS. SRI.BOBBY JOHN SRI.S.AJAYGHOSH KUMAR
RESPONDENTS:
1 THE COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT, KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN-695 002
2 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001
3 THE STATE TAX OFFICER KUNDARA, STATE GOODS AND SERVICE TAX DEPARTMENT, CHATHANNOOR, KOLLAM DISTRICT-691 572
4 THE TAHSILDAR (RR) KOLLAM, PIN-691 001
5 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE),CENTRAL SECRETARIAT, NEW DELHI-110 001.
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.,
-2-
WP(C).No. 16875 of 2018 & CONN. CASES
JAISHANKAR V. NAIR. SRI.H.GOPAKUMAR CGC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).70/2019, WP(C).17073/2018, WP(C).17472/2018, WP(C).18471/2018, WP(C).18871/2018, WP(C).20273/2018, WP(C).20274/2018, WP(C).20275/2018, WP(C).21672/2018, WP(C).24875/2018, WP(C).25672/2018, WP(C).28075/2018, WP(C).33266/2018, WP(C).40070/2018, WP(C).40269/2018, WP(C).40867/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).42469/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 16875 of 2018 & CONN. 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. 70 of 2019
PETITIONER:
M/S. EYE PALACE XXV/1806, 3RD FLOOR, LAMEX ARCADE, POST OFFICE ROAD, THRISSUR-680 001, REPRESENTED BY ITS MANAGING PARTNER SRI.PAULSON K I.
BY ADV. SRI.TOMSON T.EMMANUEL
RESPONDENTS:
1 STATE TAX OFFICER, (FORMERLY COMMERCIAL TAX OFFICER), STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, STATE GOODS AND SERVICES TAX COMPLEX, POOTHOLE, THRISSUR-680 004.
2 STATE TAX OFFICER (INTELLIGENCE BRANCH), (FORMERLY INTELLIGENCE OFFICER (INTELLIGENCE BRANCH)), STATE GOODS AND SERVICES TAX DEPARTMENT, STATE GOODS AND SERVICES TAX COMPLEX, POOTHOLE, THRISSUR-680 004.
4 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT,
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WP(C).No. 16875 of 2018 & CONN. CASES
THIRUVANANTHAPURAM-695 001.
6 UNION OF INDIA, MINISTRY OF LAW AND JUSTICE (LEGISLATIVE DEPARTMENT), GOVERNMENT OF INDIA, NEW DELHI-110 001, REPRESENTED BY SECRETARY TO THE GOVERNMENT OF INDIA.
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.,
SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 16875 of 2018 & CONN. 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. 17073 of 2018
PETITIONER:
V.K.SUNNY PROPRIETOR, M/S. VADAKKEL STORES, KANJIKUZHY P.O, CHELACHUVADU, IDUKKI DISTRICT.
BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY
RESPONDENTS:
BY ADVS. AADDL. 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
-6-
WP(C).No. 16875 of 2018 & CONN. CASES
SRI.RAMAVARMA REGHUNATHAN THAMBURAN SC CENTRAL BOARD OF EXCISE AMP CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 16875 of 2018 & CONN. 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. 17472 of 2018
PETITIONER:
M/S. MANAPPURAM JEWELLERS LTD.
4/522, 1ST FLOOR, MANAPPURAM HOUSE, VALAPPAD P.O, THRISSUR,REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, BALU C.P.
BY ADVS.
SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON
RESPONDENTS:
1 THE INTELLIGENCE OFFICER (IB) DEPARTMENT OF COMMERCIAL TAXES, THRISSUR - 680 001.
2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001.
3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIATE, THIRUVANANTHAPURAM - 695 001.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018,
-8-
WP(C).No. 16875 of 2018 & CONN. CASES
WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 16875 of 2018 & CONN. 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. 18471 of 2018
PETITIONER:
M/S LOVELY COLLECTIONS DD ANGADI, 40/1717(ROOM NO.GF10), BASEMENT FLOOR, MARKET ROAD,ERNAKULAM, PIN-682 031, REPRESENTED BY ITS PROPRIETOR MR. KISHAN PANWAR
BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN
RESPONDENTS:
-10-
WP(C).No. 16875 of 2018 & CONN. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 16875 of 2018 & CONN. 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. 18871 of 2018
PETITIONER:
COMPUTER SOLUTIONS
HILL TOWER, MAIN ROAD, KALPETTA-673 121, REPRESENTED BY JOSE SALINE THOMAS, PROPRIETOR, COMPUTER SOLUTIONS.
BY ADVS.
SRI.K.M.CHERIAN SRI.N.JAYAKUMAR SRI.P.M.GIRIJAVALLABHAN
RESPONDENTS:
BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
-12-
WP(C).No. 16875 of 2018 & CONN. CASES
SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 16875 of 2018 & CONN. 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. 20273 of 2018
PETITIONER:
M/S. K.J. VASUDEVAN NAIR GRANITES AGED 84 YEARS THADAPARAMBU, KUTTIKKAD, MULAMKUNTHAUKAVU, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER K.J. VASUDEVAN NAIR.
BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM
RESPONDENTS:
1 THE STATE TAX OFFICER DEPT.OF SGST-KERALA, III CIRCLE, THRISSUR - 680 004.
3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
-14-
WP(C).No. 16875 of 2018 & CONN. 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. L.RAM MOHAN CGC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 16875 of 2018 & CONN. 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. 20274 of 2018
PETITIONER:
K.P. ZEENATH AGED 50 YEARS PROPRIETORIX, M/S MRA BAKERY AND COOL BAR, DOOR NO.21/1044, NADAPURAM, CALICUT.
BY ADV. SMT.S.K.DEVI
RESPONDENTS:
1 THE STATE TAX OFFICER DEPT.OF SGST-KERALA, SQUAD NO.II, KOZHIKODE-673 006.
2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001.
3 THE 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., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR.
-16-
WP(C).No. 16875 of 2018 & CONN. CASES
SRI. L.RAM MOHAN CGC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-17-
WP(C).No. 16875 of 2018 & CONN. 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. 20275 of 2018
PETITIONER:
MUHAMMED
PROPRIETOR, M/S MRA BAKERY, PERINGATHUR, KANNUR-670 675.
BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM
RESPONDENTS:
1 THE STATE TAX OFFICER (INT) DEPT.OF SGST-KERALA, SQUAD NO.1, THALASSERY-670 101.
2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001.
3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001.
4 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001.
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.,
-18-
WP(C).No. 16875 of 2018 & CONN. CASES
JAISHANKAR V. NAIR. SRI. L.RAM MOHAN CGC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-19-
WP(C).No. 16875 of 2018 & CONN. 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. 21672 of 2018
PETITIONER:
SUBIN GEORGE
AGED 31 YEARS, S/O. GEORGE A.P., EDATHALA HOUSE, NEELEESWARAM P.O., KALADY, ERNAKULAM - 683 574.
BY ADV. DR.K.P.PRADEEP
RESPONDENTS:
1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
3 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002.
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WP(C).No. 16875 of 2018 & CONN. CASES
K.I.A.D.B.INDUSTRIAL AREA, KUDLUR KUSHAL NAGAR, KARNATAKA - 571 234, REPRESENTED BY ITS MANAGING DIRECTOR.
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.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 16875 of 2018 & CONN. 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. 24875 of 2018
PETITIONER:
CAUVERY COFFEE SUPPLIERS
MAIN ROAD, KALPETTA 673 121, REPRESENTED BY ABDUL RASHEED, MANAGING PARTNER, CAUVERY COFFEE SUPPLIERS.
BY ADVS.
SRI.K.M.CHERIAN SRI.P.M.GIRIJAVALLABHAN SRI.R.RAMAKRISHNAN POTTY
RESPONDENTS:
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
-22-
WP(C).No. 16875 of 2018 & CONN. CASES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 16875 of 2018 & CONN. 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. 25672 of 2018
PETITIONER:
SMT.UMAINATH PROPRIETRIX, CVK AGENCIES, KOOTANAD ROAD, THRITHALA, PALAKKAD DISTRICT.
BY ADVS.
SRI.T.M.SREEDHARAN (SR.) SRI.R.BHASKARA KRISHNAN SRI.V.P.NARAYANAN
RESPONDENTS:
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).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018,
-24-
WP(C).No. 16875 of 2018 & CONN. CASES
WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-25-
WP(C).No. 16875 of 2018 & CONN. 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. 28075 of 2018
PETITIONER:
EMERSON NETWORK POWER (INDIA) P. LTD., (NOW KNOWN AS VERTIV ENERGY P LTD, W.E.F 17TH MAY 2017)BUILDING NO. 40/9338, (NEW NO 59/4517), 4TH FLOOR, CHAKOS TOWERS, PADMA, PULLEPADY ROAD, COCHIN REP BY ITS DIRECTOR(ZONAL ACCOOUNTS), MR. N S V BABU
BY ADV. SMT.K.LATHA
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER OFFICE OF THE ASSISTANT COMMISSIONER (SPECIAL CIRCLE III), COMMERCIAL TAXES, ERNAKULAM- 682 015
2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O, THRIUVANANTHAPURAM-695 002
BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E.
-26-
WP(C).No. 16875 of 2018 & CONN. CASES
UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-27-
WP(C).No. 16875 of 2018 & CONN. 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. 33266 of 2018
PETITIONER:
K.N. ANIRUDHAN AGED 66 YEARS S/O NEELAKANTAN PANICKER, PROPRIETOR M/S APPAS LABHAKKADA (FORMERLY APPAS AGENCIES) ZILLA COURT WARD, ALAPPUZHA
BY ADV. SRI.R.UMASANKAR
RESPONDENTS:
1 THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, COLLECTORATE, ALAPPUZHA – 688 001
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,
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WP(C).No. 16875 of 2018 & CONN. CASES
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).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 16875 of 2018 & CONN. 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. 40070 of 2018
PETITIONER:
KGA HOTELS AND RESORTS (P) LTD VII/311/C, NH 47,BYE-PASS ROAD, KUNDANNOOR, MARADU P.O, KOCHI 682 304 (REPRESENTED BY SRI. V.T MATHEW, CHIEF EXECUTIVE OFFICER)
BY ADVS.
SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR SRI.P.J.ANILKUMAR (A-1768)
RESPONDENTS:
1 STATE TAX OFFICER LUXURY TAX, O/O DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS AND SEREVICES TAX DEPARTMENT, CLASS TOWEERS, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI 682 018
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
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WP(C).No. 16875 of 2018 & CONN. CASES
18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 16875 of 2018 & CONN. 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. 40269 of 2018
PETITIONER:
M/S.RAYAN MARKETING (DREAMS MARKETING)
PWD ROAD,NETTOOR P.O., PIN-682 040, ERNAKULAM, REPRESENTED BY ITS PROPRIETOR, MR.SHAMEER P.M.,
BY ADVS. SRI.SOJAN MATHEW SRI.V.C.CHARLY
RESPONDENTS:
1 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001
3 STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KAKKAND, ERNAKULAM,PIN-682030
4 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46,NORTH BLOCK, NEW DELHI-110 001
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC.,
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WP(C).No. 16875 of 2018 & CONN. CASES
JAISHANKAR V. NAIR.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 16875 of 2018 & CONN. 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. 40867 of 2018
PETITIONER:
JAYAPRAKASH K.T.K
S/O. KUNHIRAVUNNY, AGED 70,KARAYIL THYKOOT, KAZHIMBRUM P.O., THRISSUR- 680 568.
BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA
RESPONDENT/S:
1 INTELLIGENCE OFFICER (IB) COMMERCIAL TAXES, INSPECTING ASST. COMMISSIONER(INT.), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR- 680 003.
OFFICE OF THE ASST. COMMISSIONER OF STATE TAX (INT.), DEPARTMENT OF SGST KERALA, THRISSUR- 680003.
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WP(C).No. 16875 of 2018 & CONN. CASES
SECRETARIAT, THIRUVANANTHAPURAM- 695001 695001
6 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI - 110001. 110 001
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING
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WP(C).No. 16875 of 2018 & CONN. 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. 42088 of 2018
PETITIONER:
CHANDRABABU S
AGED 62 YEARS PROPRIETOR, MANGALATH CASHEW, THEKKEKKARA PUTHANVEEDU, MUKKOODU P.O., MULAVANA, KUNDARA, KOLLAM, PIN - 691 551.
BY ADVS. SRI.SERGI JOSEPH THOMAS SRI.S.AJAY KUMAR
RESPONDENTS:
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WP(C).No. 16875 of 2018 & CONN. CASES
FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110 001.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 16875 of 2018 & CONN. CASES
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY ,THE 21ST DAY OF DECEMBER 2018 / 30TH AGRAHAYANA, 1940
WP(C).No. 42268 of 2018
PETITIONER:
SUNNY
AGED 53 YEARS
S/O.THANKAPPAN, PROPRIETOR, M/S.REXIN WORLD, MEDAMUKKU, KAYAMKULAM-690 502.
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, KAYAMKULAM-690 502.
2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001.
3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001.
ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.12.2018, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018,
-38-
WP(C).No. 16875 of 2018 & CONN. CASES
WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-39-
WP(C).No. 16875 of 2018 & CONN. 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. 42469 of 2018
PETITIONER:
M/S. INFOMATRE SYSTEMS AND PERIPHERALS KRISHNAVIHAR, KATTACHIRA, KATTANAM, ALAPPUZHA-690 503, REP.BY ITS PROPRIETOR SMT. RESHMA KALESH.
BY ADVS. SRI.ASWIN GOPAKUMAR SMT.HEBA SARA ABRAHAM SMT.KALA G.NAMBIAR SRI.ANWIN GOPAKUMAR SRI.ARJUN SANTHOSH SRI.NIRANJAN SUDHIR SRI.P.T.HAKIM SRI.RENOY VINCENT
RESPONDENTS:
1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.
2 THE STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, MAVELIKKARA, ALAPPUZHA-690 101.
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).28075/2018, WP(C).70/2019, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018,
-40-
WP(C).No. 16875 of 2018 & CONN. CASES
WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 16875 of 2018 & CONN. CASES
JUDGMENT
[ WP(C) 16875/2018 ,WP(C).70/2019,WP(C).17073/2018 ,WP(C).17472/2018,WP(C).18471/2018,WP(C).18871/2018 ,WP(C).20273/2018,WP(C).20274/2018,WP(C).20275/2018 ,WP(C).21672/2018,WP(C).24875/2018,WP(C).25672/2018 ,WP(C).28075/2018,WP(C).33266/2018,WP(C).40070/2018 ,WP(C).40269/2018,WP(C).40867/2018,WP(C).42088/2018 ,WP(C).42268/2018 ,WP(C).42469/2018 ]
In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the state's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken.
I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above.
Sd/-
DAMA SESHADRI NAIDU JUDGE
JS
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WP(C).No. 16875 of 2018 & CONN. CASES
APPENDIX OF WP(C) 16875/2018
PETITIONER'S/S EXHIBITS:
EXT.P1 COPY OF THE ASSESSMENT ORDER DATED 28/03/2018, FOR THE YEAR 2016-17 PASSED BY THE 3RD RESPONDENT.
EXT.P2 COPY OF THE PENALTY ORDER DATED 28/03/2018, FOR THE YEAR 2016-17 PASSED BY THE 3RD RESPONDENT.
EXT.P3 COPY OF THE INTERIM ORDER DATED 04/04/2018, PASSED BY THIS HON'BLE COURT IN WP(C) NO.11335/2018. EXT.P3(A) COPY OF THE INTERIM ORDER DATED 15/05/2018, PASSED BY THIS HON'BLE COURT IN WP(C) NO.15987/2018.
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WP(C).No. 16875 of 2018 & CONN. CASES
APPENDIX OF WP(C) 70/2019
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF ORDER DATED 11.11.2016 U/S.74(1)(A)OF THE KVAT ACT PASSED BY 2ND RESPONDENT FOR 2016-17 BY COLLECTING COMPOUNDING FEE.
EXHIBIT P1 A TRUE COPY OF TAX AND INTEREST PAID IN 8 INSTALLMENTS FOR 2016-17 FOR THE SUPPRESSION DETECTED IN EXT.P1 PROCEEDINGS BEFORE 2ND RESPONDENT. EXHIBIT P2 TRUE COPY OF ANNUAL RETURN DATED 12.6.2017 FOR THE YEAR 2016-17 BEFORE 1ST RESPONDENT, COMPLETED SELF ASSESSMENT.
EXHIBIT P3 TRUE COPY OF ORDER DATED 19.12.2018 COMPLETED U/S.25(1) OF KVAT ACT 2003 FOR 2016-17, BY 1ST RESPONDENT, WITHOUT INITIATION OF PROCEEDINGS PRIOR TO 15.9.2017.
EXHIBIT P4 TRUE COPY OF EXTRAORDINARY GAZETTE OF INDIA DATED 8.9.2016 PUBLISHED BY 6TH 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 PETITION (C)NO.11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE, AS ON COMPLETION OF PROCEEDINGS UNDER KVAT ACT.
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WP(C).No. 16875 of 2018 & CONN. CASES
APPENDIX OF WP(C) 17073/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 32061482886/15-16 DATED 31-03-2018 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P2
TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P(C)NO. 11335/2018 DATED 04.04.2018.
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WP(C).No. 16875 of 2018 & CONN. CASES
APPENDIX OF WP(C) 17472/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14.
EXHIBIT P2 COPY OF ORDER IN W.P(C) NO.11335/18 OF THIS HON'BLE COURT.
-46-
WP(C).No. 16875 of 2018 & CONN. CASES
APPENDIX OF WP(C) 18471/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1: TRUE COPY OF THE NOTICE NO.32071789506/1516 DATED 29.01.2018.
EXHIBIT P2:
TRUE COPY OF THE ORDER NO.32071789506/15-16 DATED 31.03.2018
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WP(C).No. 16875 of 2018 & CONN. CASES
APPENDIX OF WP(C) 18871/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32140464748/2015-16 DATED 14/02/2018.
EXHIBIT P2-
TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32140464748/2015-16 DATED 15/03/2018.
-48-
WP(C).No. 16875 of 2018 & CONN. CASES
APPENDIX OF WP(C) 20273/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE NO. 32080795435/2014-15 DATED 07.06.2018.
EXHIBIT P2
TRUE COPY OF THE NOTICE NO. 32080795435/2015-16 DATED 07.06.2018.
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WP(C).No. 16875 of 2018 & CONN. CASES
APPENDIX OF WP(C) 20274/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE NO.TCR II/2/15-16 DATED 19.2.2018.
EXHIBIT P2 TRUE COPY OF THE NOTICE NO.TCR II/2/16-17 DATED 19.2.2018.
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WP(C).No. 16875 of 2018 & CONN. CASES
APPENDIX OF WP(C) 20275/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE NO.IS(T)I/E9/201718 DATED 19.5.2018.
EXHIBIT P2 TRUE COPY OF THE NOTICE IS(T)I/E10/2017-18 DATED 19.5.2018.
-51-
WP(C).No. 16875 of 2018 & CONN. CASES
APPENDIX OF WP(C) 21672/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE NO. PS/320921/1522/12-13 DATED 27.02.2018 ISSUED BY THE 2ND RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE REPLY DATED 23.03.2018 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF THE ORDER NO. TP-1522/2012-13 DATED 14.06.2018 ISSUED BY THE 2ND RESPONDENT.
-52-
WP(C).No. 16875 of 2018 & CONN. CASES
APPENDIX OF WP(C) 24875/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PRE- ASSESSMENT NOTICE NO 32140474255/2011-12 DATED 20-04-2018.
EXHIBIT P2
TRUE COPY OF THE ASSESSMENT ORDER NO 32140474255/13-14 DATED 30-06-2018.
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WP(C).No. 16875 of 2018 & CONN. CASES
APPENDIX OF WP(C) 25672/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1:
TRUE COPY OF THE NOTICE NO.320911 98546/2016-17 DATED 27.6.2018 ISSUED U/S. 25(1) OF THE ACT BY THE IST RESPONDENT.
EXHIBIT P2:
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.
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WP(C).No. 16875 of 2018 & CONN. CASES
APPENDIX OF WP(C) 28075/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
THE TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR 2011-2012 DATED 2-7-2018 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. 16875 of 2018 & CONN. CASES
APPENDIX OF WP(C) 33266/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 THE COPY OF THE JUDGMENT DATED 30.3.2017 IN WP(C) 8794/17 OF THIS HON'BLE COURT. EXHIBIT P2 TRUE COPY OF THE NOTICE DATED 15.3.2018. EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER DATED 16.5.2018. EXHIBIT P2 B TRUE COPY OF THE DEMAND NOTICE DATED 23.5.2018. EXHIBIT P3 TRUE COPY OF THE ORDER DATED 04.5.2018 IN WP(C) NO.15148/2018 OF THIS HON'BLE COURT.
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WP(C).No. 16875 of 2018 & CONN. CASES
APPENDIX OF WP(C) 40070/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 32074335865/2013-14 DATED 30-03-2018 ISSUED BY THE 1ST RESPONDENT
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WP(C).No. 16875 of 2018 & CONN. CASES
APPENDIX OF WP(C) 40269/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF ORDER 30.05.2018, ISSUED BY THE 2ND RESPONDENT
EXHIBIT P2 TRUE COPY OF DEMAND NOTICE DATED
27.09.2018,ISSUED BY THE 3RD RESPONDENT
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WP(C).No. 16875 of 2018 & CONN. CASES
APPENDIX OF WP(C) 40867/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE NOTICE NO. IBC 44/201617 DATED 23.01.2017 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2012-13.
EXHIBIT P2
A TRUE COPY OF THE NOTICE NO. IBC 44/201617 DATED 16.11.2018 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2012-13.
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WP(C).No. 16875 of 2018 & CONN. CASES
APPENDIX OF WP(C) 42088/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 24/10/2018 ISSUED BY THE FIRST RESPONDENT U/S 25(1) OF THE KVAT ACT.
EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 04/04/2018 IN W.P.(C) NO.11335/2018 OF THIS HON'BLE COURT.
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WP(C).No. 16875 of 2018 & CONN. CASES
APPENDIX OF WP(C) 42268/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16.
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WP(C).No. 16875 of 2018 & CONN. CASES
APPENDIX OF WP(C) 42469/2018
PETITIONER'S/S EXHIBITS:
EXHIBIT P1
A TRUE COPY OF THE NOTICE NO.32041049916/11-12 DATED 30.08.2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT.
2 issues framed by the court
Whether Section 174 of the KSGST Act was beyond the State's legislative power?
Whether the 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 2018Applied¶425
2 provisions across 2 enactments
NABEESATHU BEEVI
THE COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT, KERALA
STATE OF KERALA
THE STATE TAX OFFICER KUNDARA
THE TAHSILDAR (RR) KOLLAM
UNION OF INDIA
DAMA SESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
