K.T.Manojkumar Vs the State Tax Officer (Ib)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT

¶3

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶4

&

¶5

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶6

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶7

WA NO. 1063 OF 2019

¶8

AGAINST THE JUDGMENT WP(C) 35825/2018 OF HIGH COURT OF KERALA APPELLANT:

¶9

AJAYAKUMAR P.A., (PROPRIETOR), M/S.UDAYAGIRI RETREAT CENTRE, THOLEPETTY P.O., MANANTHAVADY, WAYANAD.

¶10

BY ADVS. SRI. A.KUMAR, SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND

¶11

RESPONDENTS:

¶12

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

¶13

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

¶14

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶15

-2-

¶16

3 STATE TAX OFFICER (LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KALPETTA, WAYANAD - 673 121.

¶17

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶18

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.147/2020, 186/2020 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶19

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶20

-3-

¶21

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶22

PRESENT

¶23

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶24

&

¶25

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶26

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶27

WA NO. 147 OF 2020

¶28

AGAINST THE JUDGMENT WP(C) 21954/2018 OF HIGH COURT OF KERALA APPELLANT:

¶29

PRESTIGE ESTATES PROJECTS LTD.,

¶30

NO.96, 10TH FLOOR, ABAD NUCLEUS MALL, N.H.49, MARADU P.O., KOCHI - 682 304, REPRESENTED BY THANKACHAN THOMAS V., SENIOR VICE PRESIDENT.

¶31

BY ADV HARISANKAR V. MENON

¶32

RESPONDENTS:

¶33

1 THE INTELLIGENCE OFFICER, SQUAD NO.VII, COMMERCIAL TAXES, ERNAKULAM - 682 015.

¶34

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶35

-4-

¶36

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

¶37

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

¶38

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶39

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶40

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶41

-5-

¶42

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶43

PRESENT

¶44

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶45

&

¶46

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶47

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶48

WA NO. 186 OF 2020

¶49

AGAINST THE JUDGMENT WP(C) 32906/2019 OF HIGH COURT OF KERALA APPELLANT:

¶50

KOOL HOME BUILDERS

¶51

6/57, NEAR WHITE FORT HOTLE, MARADU, ERNAKULAM 682 304, REPRESENTED BY ITS AUTHORIZED SIGNATORY SHRI K.M VINCENT

¶52

BY ADVS. ASWIN GOPAKUMAR SRI.ANWIN GOPAKUMAR SRI.K.AMAL NATH NAIK SRI.RENOY VINCENT SRI.NIRANJAN SUDHIR SMT.FEMY ANN JOHNSON

¶53

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶54

-6-

¶55

RESPONDENTS:

¶56

1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES) GOVERNMENT SECRETARIAT, THIRUVANNATHAPURAM 695 001

¶57

2 THE ASSISTANT COMMISSIONER(WORKS CONTRACT) OFFICE OF DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMANOOR, ERNAKULAM 682 015

¶58

3 THE STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, CIVILS TATION, KAKKANAD, ERNAKULAM 682 030

¶59

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶60

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶61

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶62

-7-

¶63

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶64

PRESENT

¶65

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶66

&

¶67

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶68

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶69

WA NO. 767 OF 2019

¶70

AGAINST THE JUDGMENT WP(C) 18627/2018 OF HIGH COURT OF KERALA APPELLANT:

¶71

M/S.BAY SHORE SEA WOOD PROJECTS, 36/1934G, OPPOSITE EXPRESS GARDEN, FIRST FLOOR, K.K ROAD, KALOOR, REPRESENTED BY SRI. TOJAN CYRIL, AGED 56 YEARS, S/O. K.L CYRIL, KALIYATAH HOUSE, KANIYAVELI ROAD, VENNALA P.O, KOCHIN 682 028.

¶72

BY ADVS. ALEX.M.SCARIA SMT.SARITHA THOMAS

¶73

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶74

-8-

¶75

RESPONDENT:

¶76

THE STATE TAX OFFICER, OFFICE OF THE ASSISTANT COMMISSIONER (WC), DEPARTMENT OF STATE GOODS AND SERVICE TAX, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM 682 018.

¶77

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶78

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶79

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶80

-9-

¶81

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶82

PRESENT

¶83

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶84

&

¶85

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶86

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶87

WA NO. 855 OF 2019

¶88

AGAINST THE JUDGMENT WP(C) 38993/2018 OF HIGH COURT OF KERALA APPELLANT:

¶89

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

¶90

BY ADV PREMJIT NAGENDRAN

¶91

RESPONDENTS:

¶92

1 ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, SGST DEPARTMENT, ALLEPPEY-688001.

¶93

2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001.

¶94

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶95

-10-

¶96

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

¶97

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

¶98

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶99

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶100

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶101

-11-

¶102

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶103

PRESENT

¶104

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶105

&

¶106

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶107

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶108

WA NO. 851 OF 2019

¶109

AGAINST THE JUDGMENT WP(C) 14366/2018 OF HIGH COURT OF KERALA APPELLANT:

¶110

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

¶111

BY ADV PREMJIT NAGENDRAN

¶112

RESPONDENTS:

¶113

1 ASSISTANT COMMISSIONER ASSESSMENT, SPECIAL CIRCLE, SGST DEPARTMENT, ALLEPPEY 688 001.

¶114

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶115

-12-

¶116

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

¶117

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

¶118

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

¶119

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶120

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶121

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶122

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶123

-13-

¶124

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶125

PRESENT

¶126

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶127

&

¶128

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶129

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶130

WA NO. 1160 OF 2019

¶131

AGAINST THE JUDGMENT WP(C) 24822/2018 OF HIGH COURT OF KERALA APPELLANT:

¶132

M/S.FASHION SUITINGS (P) LTD., KALLISSERY P.O., CHENGANNUR, REPRESENTED BY ITS MANAGER/ AUTHORISED SIGNATORY.

¶133

BY ADV A.KRISHNAN

¶134

RESPONDENTS:

¶135

1 THE ASSISTANT COMMISSIONER , STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, CIVIL STATION, OFFICE OF THE STATE GOODS AND SERVICE TAX DEPARTMENT, ALAPPUZHA, PIN-688001.

¶136

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶137

-14-

¶138

2 THE ASSISTANT COMMISSIONER (APPEALS), MELUVALLIL BUILDINGS, 2ND FLOOR, NEAR STONE BRIDGE, ALAPPUZHA-688011.

¶139

3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001.

¶140

4 STATE OF KERALA, REPRESENTED BY SECRETARY TO TAXES, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM695001.

¶141

5 THE UNION OF INDIA, REPRESENTED BY SECRETARY TO FINANCE, FINANCE DEPARTMENT, NEW DELHI-110001.

¶142

BY ADVS.

¶143

SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERDIAMONDSAL Mr.P.R.AJITH KUMAR, CGC; SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN, SRI. P.R SREEJITH, CGC.

¶144

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶145

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶146

-15-

¶147

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶148

PRESENT

¶149

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶150

&

¶151

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶152

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶153

WA NO. 789 OF 2019

¶154

AGAINST THE JUDGMENT IN WP(C) 32762/2018 OF HIGH COURT OF KERALA APPELLANT:

¶155

MALABAR COCHIN ARCADE PVT.LTD. M.G ROAD, ERNAKULAM, REPRESENTED BY ITS DIRECTOR, MR. ABDUL JALEEL R

¶156

BY ADVS. K.P.ABDUL AZEES SRI.G.HARIKUMAR (GOPINATHAN NAIR) SMT.T.ARCHANA

¶157

RESPONDENTS:

¶158

1 THE INTELLIGENCE OFFICER SQUAD NO II, COMMERCIAL TAXES DEPARTMENT, MATTANCHERY AT KURUKUTTY 683 576

¶159

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶160

-16-

¶161

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

¶162

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

¶163

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

¶164

5 THE M/S. MALABAR GOLD P LTD RAM MOHAN ROAD, KOZHIKODE - 673 004

¶165

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL CENTRAL GOVT. COUNSEL/ASGI(B/O)

¶166

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN, SRI. PR SREEJITH, CGC

¶167

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶168

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶169

-17-

¶170

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶171

PRESENT

¶172

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶173

&

¶174

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶175

WA NO. 836 OF 2019

¶176

AGAINST THE JUDGMENT IN WP(C) 23954/2018 OF HIGH COURT OF KERALA APPELLANT:

¶177

M/S.LAZER TECH 20/456/6,COLOUR HOUSE BUILDING, M.G.ROAD,THRISSUR,A PROPRIETARY CONCERN,REPRESENTED BY ITS SOLE PROPRIETRIX OMANA VARGHESE,W/O.LATE VARGHESE.

¶178

BY ADVS. DINESH R.SHENOY SRI.K.C.BALAGOPAL (ALWAYE), SRI.EBIN MATHEW

¶179

RESPONDENTS:

¶180

THE STATE TAX OFFICER THRISSUR CIRCLE III,STATE TAX COMPLEX, POOTHOLE,THRISSUR-680004.

¶181

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶182

-18-

¶183

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶184

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022 ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶185

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶186

-19-

¶187

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶188

PRESENT

¶189

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶190

&

¶191

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶192

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶193

WA NO. 871 OF 2019

¶194

AGAINST THE JUDGMENT IN WP(C) 21976/2018 OF HIGH COURT OF KERALA APPELLANT:

¶195

FILCAP MARKETING COMPANY, REGISTERED PARTNERSHIP FIRM 40/9168 A, CHITTOOR ROAD, ERNAKULAM, KOCHI - 35, REPRESENTED BY ITS PARTNER SRI.VARGHESE VINEETH, AGED 34, S/O.LATE P.A.VARGHESE, PULIKKAN HOUSE, MUKKATTUKARA, NETTISSERY, THRISSUR - 680 657.

¶196

BY ADVS. DINESH R.SHENOY

¶197

SRI.K.C.BALAGOPAL (ALWAYE), SRI.EBIN MATHEW

¶198

RESPONDENTS:

¶199

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶200

-20-

¶201

THE STATE TAX OFFICER, O/O.ASSISTANT COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES, SPECIAL CIRCLE I, ERNAKULAM, COCHIN - 682 015.

¶202

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶203

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶204

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶205

-21-

¶206

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶207

PRESENT

¶208

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶209

&

¶210

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶211

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶212

WA NO. 857 OF 2019

¶213

AGAINST THE JUDGEMENT IN WP(C)25539/2018 OF HIGH COURT OF KERALA APPELLANT:

¶214

NATIONAL GRANITES AND HOLLOW BRICKS PERATTA, KOOTTUPUZHA P.O, IRITTY, KANNUR-670 706, REPRESENTED BY ITS MANAGING PARTNER K. MUHAMMED NAZEER, AGED 48, S/O. THARIKUTTY HAJI, RESIDING AT NAZ MAHAL, MANDAYIL RAGHAVAN ROAD, KANNATHUMCHAL, CHOVVA, KANNUR-670 706

¶215

BY ADVS. ALEX.M.SCARIA SMT.SARITHA THOMAS

¶216

RESPONDENTS:

¶217

1 THE COMMERCIAL TAX OFFICER 1, COMMERCIAL TAX OFFICE, TALIPARAMBA P.O, KANNUR-670 141

¶218

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶219

-22-

¶220

2 THE DEPUTY COMMISSIONER (APPEALS) KANNUR, CIVIL STATION, KANNUR 670 002.

¶221

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

¶222

4 INSPECTING ASSISTANT COMMISSIONER STATE GST DEPARTMENT, KANNUR-670 002

¶223

BY ADV ADDL.ADVOCATE GENERAL

¶224

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶225

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶226

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶227

-23-

¶228

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶229

PRESENT

¶230

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶231

&

¶232

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶233

WA NO. 1116 OF 2019

¶234

¶235

JOSHY P.MATHEW, S/O.MATHEW, 16D, TOWER 1, NOEL, ARCADIA APARTMENT, PADAMUGAL, PAPALI ROAD, KAKKAND, ERNAKULAM - 682 030.

¶236

BY ADVS. DINESH R.SHENOY SRI.K.C.BALAGOPAL (ALWAYE) SRI.EBIN MATHEW

¶237

RESPONDENT:

¶238

THE STATE TAX OFFICER, O/O.DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERY, PIN - 682 001.

¶239

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶240

-24-

¶241

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶242

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶243

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶244

-25-

¶245

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶246

PRESENT

¶247

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶248

&

¶249

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶250

WA NO. 1300 OF 2019

¶251

AGAINST THE JUDGEMENT IN WP(C)26309/2018 OF HIGH COURT OF KERALA APPELLANT:

¶252

M/S.AMEEN TRADERS 4/559A, 4/487 A B C , ALUVA MUNICIPAL CORPORATION, THOTTUMUGHAM, ALUVA, REPRESENTED BY ITS PROPRIETOR, THARAKANDATHIL HYDROSSE SHAMEER, (AGED 62, S/O.LATE HYDROSE).

¶253

BY ADVS. DINESH R.SHENOY SRI.K.C.BALAGOPAL (ALWAYE) SRI.EBIN MATHEW

¶254

RESPONDENTS:

¶255

THE STATE TAX OFFICER, ALUVA, PIN-683101.

¶256

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶257

-26-

¶258

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶259

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶260

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶261

-27-

¶262

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶263

PRESENT

¶264

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶265

&

¶266

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶267

WA NO. 1087 OF 2019

¶268

AGAINST THE JUDGEMENT IN WP(C)15207/2018 OF HIGH COURT OF KERALA APPELLANT:

¶269

NEW MAHARANI JEWELLERS SH BUILDING,KANIYAPURAM, THIRUVANANTHAPURAM,REPRESENTED BY ITS MANAGING PARTNER, MR.A KAMALUDHEEN.

¶270

BY ADVS. A.KUMAR; SRI.P.J.ANILKUMAR SMT.G.MINI(1748); SRI.P.S.SREE PRASAD

¶271

RESPONDENT/S:

¶272

1 STATE OF KERALA

¶273

REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM PIN 695 001.

¶274

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶275

-28-

¶276

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

¶277

3 STATE TAX OFFICER, FIRST CIRCLE, THIRUVANANTHAPURAM 695 001.

¶278

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶279

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶280

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶281

-29-

¶282

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶283

PRESENT

¶284

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶285

&

¶286

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶287

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶288

WA NO. 921 OF 2019

¶289

AGAINST THE JUDGEMENT IN WP(C)35321/2018 OF HIGH COURT OF KERALA APPELLANT:

¶290

KAVUNKAL GRANITES (P) LTD. MALAYALAPUZHA-ERAM.P.O, PATHANAMTHITTA REPRESENTED BY ITS MANAGING DIRECTOR SRI.SABU KURIAKOSE

¶291

BY ADVS. AJI V.DEV SMT.O.A.NURIYA; SRI.ALAN PRIYADARSHI DEV

¶292

RESPONDENTS:

¶293

1 THE AGRICULTURAL INCOME TAX AND STATE TAX OFFICER STATE GOODS AND SERVICE TAXES, RANNI-686101

¶294

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶295

-30-

¶296

2 THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001

¶297

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

¶298

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

¶299

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL STANDING COUNSEL (B/O); SRI.S.VAIDYANATHAN, CGC SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN, SRI. P.R SREEJITH, CGC.

¶300

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶301

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶302

-31-

¶303

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶304

PRESENT

¶305

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶306

&

¶307

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶308

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶309

WA NO. 1064 OF 2019

¶310

AGAINST THE JUDGEMENT IN WP(C)24177/2018 OF HIGH COURT OF KERALA APPELLANT:

¶311

K.K.R.FOOD PRODUCTS

¶312

KURUVAMPADATH HOUSE, OKKAL, P.O. KALADY, REPRESENTED BY ITS MANAGING PARTNER, MR. BIJU KARNAN.

¶313

BY ADVS. SRI.A.KUMAR; SRI.P.J.ANILKUMAR SMT.G.MINI(1748); SRI.P.S.SREE PRASAD

¶314

RESPONDENTS:

¶315

1 STATE OF KERALA; REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001

¶316

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶317

-32-

¶318

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

¶319

3 THE ASSISTANT COMMISSIONER-1, STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, PERUMBAVOOR, KERALA-683 502

¶320

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶321

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶322

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶323

-33-

¶324

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶325

PRESENT

¶326

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶327

&

¶328

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶329

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶330

WA NO. 1062 OF 2019

¶331

AGAINST THE JUDGEMENT IN WP(C)16109/2018 OF HIGH COURT OF KERALA APPELLANT:

¶332

M/S SNOFIELD FOODS(P)LTD., KUPPAYODE, MARUTHA ROAD P.O., PALAKKAD, REPRESENTED BY ITS DIRECTOR MR.FRANCIS J.PALLAN.

¶333

BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR; SMT.G.MINI(1748) SRI.P.S.SREE PRASAD; SRI.AJAY V.ANAND SRI.JOB ABRAHAM

¶334

RESPONDENTS:

¶335

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

¶336

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶337

-34-

¶338

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

¶339

3 ASSISTANT COMMISSIONER OF STATE TAX, SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD - 679 001.

¶340

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶341

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶342

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶343

-35-

¶344

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶345

PRESENT

¶346

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶347

&

¶348

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶349

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 898 OF 2019

¶350

¶351

M/S.ZEIT IMPEX PRIVATE LIMITED DOOR NO.14/409 G4, AL AMANA TOWER, OLEVANNA ROAD, KUNNATHUPALAM, KOZHIKODE, REPRESENTED BY ITS MANAGING DIRECTOR K.P. ABDUL NAZEER,

¶352

BY ADVS. SRI.AJI V.DEV SRI.ALAN PRIYADARSHI DEV

¶353

RESPONDENTS:

¶354

1 STATE TAX OFFICER FOURTH CIRCLE, S.G.S.T. DEPARTMENT, NIRMAL ARCADE BUILDING, ERANHIPALAM, KOZHIKODE-673006.

¶355

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶356

-36-

¶357

2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002.

¶358

3 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001.

¶359

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

¶360

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

¶361

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS

¶362

A.K.HARIDAS, CGC; SRI. P.R SREEJITH, CGC SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶363

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶364

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶365

-37-

¶366

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶367

PRESENT

¶368

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶369

&

¶370

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶371

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶372

WA NO. 1088 OF 2019

¶373

AGAINST THE JUDGEMENT IN WP(C)37978/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶374

M/S.MINI SUPPER SHOPPEE PAZHAVANGADI, RANNI, REPRESENTED BY ITS PROPRIETOR MR.K.T.ABRAHAM

¶375

BY ADVS. A.KUMAR SRI.P.J.ANILKUMAR; SMT.G.MINI(1748) SRI.P.S.SREE PRASAD; SRI.AJAY V.ANAND SRI.JOB ABRAHAM

¶376

RESPONDENT/S:

¶377

1 STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001

¶378

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶379

-38-

¶380

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

¶381

3 AGRICULTURAL AND STATE TAX OFFICER, STATE GST DEPARTMENT, RANNI-689672

¶382

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶383

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶384

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶385

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶386

-39-

¶387

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶388

PRESENT

¶389

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶390

&

¶391

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶392

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶393

WA NO. 1276 OF 2019

¶394

AGAINST THE JUDGEMENT IN WP(C)28441/2018 OF HIGH COURT OF KERALA APPELLANT:

¶395

ABDUL SHUKOOR, AGED 45 YEARS S/O.ABDUL RAHMANKUNJU, RESIDING AT KATTAYYATH PUTHENPURAYIL, AADINADU SOUTH, KAATTILKADAVU POST, KARUNAGAPPALLY, PIN-690542, PROPRIETOR, AISHWARYA STORES, PUTHENTHERUVU, KULASEKHARAPURAM, KARUNAGAPPALLY, PIN-690544.

¶396

BY ADVS. P.G.JAYASHANKAR SMT.LINTA VARGHESE

¶397

RESPONDENTS:

¶398

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶399

-40-

¶400

1 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001.

¶401

2 THE COMMISSIONER OF COMMERCIAL TAXES, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA.P.O., THIRUVANANTHAPURAM-695002.

¶402

3 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX OFFICE, MINI CIVIL STATION, KARUNAGAPALLY-690518.

¶403

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶404

SRI. P.R SREEJITH, CGC; SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶405

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶406

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶407

-41-

¶408

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶409

PRESENT

¶410

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶411

&

¶412

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶413

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶414

WA NO. 888 OF 2019

¶415

AGAINST THE JUDGEMENT IN WP(C)38573/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶416

M/S.SEVEN STAR ASSOCIATES 34/708,BEENA ANCHUMANA ROAD,EDAPPALLY.P.O,KOCHI-682024, REPRESENTED BY ITS MANAGING PARTNER, SATHEESH KUMAR.K.R,S/O.RAGHAVAN KOYIKKAL,AGED 47 YEARS.

¶417

BY ADVS. C.A.CHACKO SMT.C.M.CHARISMA; SMT.MEGHA K.XAVIER

¶418

RESPONDENT/S:

¶419

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

¶420

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶421

-42-

¶422

2 STATE OF KERALA, REPRESENTED BYTHE SECRETARY, DEPARTMENT OF TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695001.

¶423

3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001.

¶424

4 THE COMMERCIAL TAX OFFICER, KVAT CIRCLE-I,KALAMASSERY AT CIVIL STATION,KAKKANAD,ERNAKULAM DISTRICT-682030.

¶425

BY ADVS. Mr.P.R.AJITH KUMAR, CGC SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL KUM.S.KRISHNA; SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶426

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶427

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶428

-43-

¶429

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶430

PRESENT

¶431

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶432

&

¶433

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶434

WA NO. 892 OF 2019

¶435

AGAINST THE JUDGEMENT IN WP(C)38570/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶436

M/S.MODI LIVE BAKE CELEBRITY COURT BUILDING, MALA, THRISSUR DISTRICT, REPRESENTED BY JOHNSON.K.D., S/O.DEVASSY, AGED 45 YEARS, KODIYAN HOUSE, KUZHUR POST, THRISSUR-680734, THE POWER OF ATTORNEY HOLDER OF ITS PROPRIETOR, REJO.K.A.

¶437

BY ADVS. C.A.CHACKO

¶438

SMT.C.M.CHARISMA; SMT.MEGHA K.XAVIER

¶439

RESPONDENT/S:

¶440

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

¶441

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶442

-44-

¶443

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

¶444

3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001.

¶445

4 THE STATE TAX OFFICER, SQUAD NO.III, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), DEPARTMENT OF STATE GOODS AND SERVICES TAX, THRISSUR-680004.

¶446

BY ADVS.SMT.O.M.SHALINA, CGC SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL Mr.P.R.AJITH KUMAR, CGC; S.MANU

¶447

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶448

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶449

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶450

-45-

¶451

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶452

PRESENT

¶453

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶454

&

¶455

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶456

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶457

WA NO. 889 OF 2019

¶458

AGAINST THE JUDGEMENT IN WP(C)22817/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶459

INFRA HOUSING PRIVATE LTD., 1ST FLOOR, CLS BUILDING, M.G.ROAD, KOCHI-682011, REPRESENTED BY ITS MANAGER, VIMAL CHAND.R., S/O.M.RAVINDRANATH, AGED 38 YEARS, RESIDING AT 'HARI SREE', KRRA-139, KOLATHERI ROAD, MARADU.P.O., TRIPUNITHURA682304.

¶460

BY ADVS. C.A.CHACKO; SMT.C.M.CHARISMA SMT.MEGHA K.XAVIER

¶461

RESPONDENT/S:

¶462

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶463

-46-

¶464

1 UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NOW DELHI11001.

¶465

2 STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM695001.

¶466

3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001.

¶467

4 THE STATE TAX OFFICER(INVESTIGATION BRANCH) FORMER INTELLIGENCE OFFICER(B), OFFICE OF THE DEPUTY COMMISSIONER (INT), STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, GOVERNMENT OF KERALA, ERNAKULAM AT EDAPPALLY, KOCHI-24.

¶468

BY ADVS. Mr.P.R.AJITH KUMAR, CGC SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶469

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶470

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶471

-47-

¶472

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶473

PRESENT

¶474

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶475

&

¶476

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶477

WA NO. 895 OF 2019

¶478

AGAINST THE JUDGEMENT IN WP(C)38903/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶479

M/S. NILA BAKE HOUSE, 7/209,210,T.P.M.KUTTY COMPLEX, MELE PATTAMBI ,REPRESENTED BY ITS PARTNER,MUSTHAFA.P.P.

¶480

BY ADVS. C.A.CHACKO SMT.C.M.CHARISMA; SMT.MEGHA K.XAVIER

¶481

RESPONDENT/S:

¶482

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

¶483

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶484

-48-

¶485

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

¶486

3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001.

¶487

4 THE STATE TAX OFFICER, SQUAD NO.VII,OFFICE OF THE ASSISTANT COMMISSIONER OF STATE TAX(INT),STATE GST DEPARTMENT, KERALA,PALAKKAD-678001.

¶488

BY ADVS. SRI.P.R.AJITHKUMAR SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN; SRI.P.R.SREEJITH, , CGC

¶489

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶490

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶491

-49-

¶492

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶493

PRESENT

¶494

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶495

&

¶496

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶497

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶498

WA NO. 908 OF 2019

¶499

AGAINST THE JUDGEMENT IN WP(C)22816/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶500

M/S.INFRA HOUSING PRIVATE LTD., CLS BUILDING, M.G.ROAD, KOCHI- 682011, REPRESENTED BY ITS MANAGER, VIMAL CHAND.R., S/O.M.RAVINDRANATH, AGED 38 YEARS, RESIDING AT HARI SREE, KRRA-139, KOLATHERI ROAD, MARADU P.O., TRIPUNITHURA- 682304.

¶501

BY ADVS. C.A.CHACKO; SMT.C.M.CHARISMA SMT.MEGHA K.XAVIER

¶502

RESPONDENT/S:

¶503

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

¶504

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶505

-50-

¶506

2 STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM695001.

¶507

3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM- 695001.

¶508

4 THE ASSISTANT COMMISSIONER (WORKS CONTRACT), DEPARTMENT OF COMMERCIAL TAXES, OLD RAILWAY STATION ROAD, ERNAKULAM- 18.

¶509

BY ADVS. S.MANU, SMT.O.M.SHALINA, CGC

¶510

SRI. P.R SREEJITH, CGC; SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶511

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶512

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶513

-51-

¶514

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶515

PRESENT

¶516

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶517

&

¶518

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶519

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶520

WA NO. 896 OF 2019

¶521

AGAINST THE JUDGEMENT IN WP(C)38564/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶522

M/S. MODI LIVE FOOD COURT OPPOSITE MUNICIPAL TOWN HALL, CHALAKKUDY, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER, XAVIER DEVASSY.

¶523

BY ADVS. C.A.CHACKO SMT.C.M.CHARISMA SMT.MEGHA K.XAVIER

¶524

RESPONDENT/S:

¶525

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶526

-52-

¶527

1 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI110001.

¶528

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

¶529

3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001

¶530

4 THE STATE TAX OFFICER, SQUAD NO.1, OFFICE OF THE ASSISTANT COMMISSIONER OF STATE TAX(INT), SDST DEPARTMENT, THRISSUR, PIN-680001.

¶531

BY ADVS.SRI.P.R.AJITHKUMAR SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶532

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶533

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶534

-53-

¶535

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶536

PRESENT

¶537

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶538

&

¶539

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶540

WA NO. 1083 OF 2019

¶541

¶542

MADHAVARAJA CLUB,

¶543

ENGLISH CHURCH ROAD, PALAKKAD - 678 001.

¶544

BY ADVS. A.KUMAR SRI.P.J.ANILKUMAR; SMTG.MINI(1748) SRI.P.S.SREE PRASAD; SHRI.JOB ABRAHAM SRI.AJAY V.ANAND

¶545

RESPONDENT/S:

¶546

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

¶547

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶548

-54-

¶549

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

¶550

3 STATE TAX OFFICER, FIRST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD- 678 001.

¶551

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN, SRI.P.R.SREEJITH, , CGC

¶552

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶553

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶554

-55-

¶555

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶556

PRESENT

¶557

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶558

&

¶559

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶560

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶561

WA NO. 1085 OF 2019

¶562

AGAINST THE JUDGEMENT IN WP(C)33592/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶563

M/S.BHIMA JEWELLERS AND DIAMONDAS, AMC 30/232/4, MM MALL, LMS JUNCTION, ATTINGAL, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING PARTNER MR.B.GOVINDAN.

¶564

BY ADVS. A.KUMAR SRI.P.J.ANILKUMAR, SMTG.MINI(1748) SRI.P.S.SREE PRASAD, SHRI.JOB ABRAHAM SRI.AJAY V.ANAND

¶565

RESPONDENT/S:

¶566

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶567

-56-

¶568

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

¶569

2 THE COMMISSIONER, STATE GOODS ND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001.

¶570

3 THE ASSISTANT COMMISSIONER (ASSMT.), SPECIAL CIRCLE, 2ND FLOOR, TAX TOWER, STATE GOODS AND SERVICE TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM - 695 002.

¶571

4 KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM - 695 001.

¶572

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶573

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶574

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶575

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶576

-57-

¶577

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶578

PRESENT

¶579

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶580

&

¶581

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶582

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶583

WA NO. 1077 OF 2019

¶584

AGAINST THE JUDGEMENT IN WP(C)32271/2018 OF HIGH COURT OF KERALA APPELLANT:

¶585

BHIMA JEWELLERS AND DIAMONDS AMC 30/232/4, MM MALL, LMS JUNCTION, ATTINGAL, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING PARTNER MR. B. GOVINDAN

¶586

BY ADVS. A.KUMAR SRI.P.J.ANILKUMAR; SMTG.MINI(1748) SRI.P.S.SREE PRASAD; SHRI.JOB ABRAHAM SRI.AJAY V.ANAND

¶587

RESPONDENTS:

¶588

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶589

-58-

¶590

1 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695001

¶591

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

¶592

3 ASSISTANT COMMISSIONER OF STATE TAX SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695001

¶593

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶594

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶595

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶596

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶597

-59-

¶598

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶599

PRESENT

¶600

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶601

&

¶602

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶603

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 1113 OF 2019

¶604

AGAINST THE JUDGEMENT IN WP(C)27996/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶605

M/S.AYURVEDA YOGA VILLA (THE KURUVA RESORT), PALVELICHAM, BAVALI P.O., WAYANAD - 670 646. REPRESENTED BY ITS PROPRIETOR MR.AJAYAKUMAR P.A.

¶606

BY ADVS. A.KUMAR, SRI.P.J.ANILKUMAR, SMTG.MINI(1748) SRI.P.S.SREE PRASAD, SHRI.JOB ABRAHAM SRI.AJAY V.ANAND

¶607

RESPONDENT/S:

¶608

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

¶609

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶610

-60-

¶611

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

¶612

3 THE STATE TAX OFFICER (INT.), SQUAD NO.III, STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA MINI CIVIL STATION, MANANTHAVADY - 670 645.

¶613

4 THE STATE TAX OFFICER (LT), STATE GOODS AND SERVICES TAX DEPARTMENT, AYYAPPA COMPLEX, KALPETTA - 673 121.

¶614

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶615

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶616

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶617

-61-

¶618

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶619

PRESENT

¶620

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶621

&

¶622

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 882 OF 2019

¶623

AGAINST THE JUDGEMENT IN WP(C)38578/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶624

MODI CAKES AND CONFECTIONARIES PVT.LTD. THUMBARASSERY,P.O.KUZHUR,MALA,THRISSUR,REPRESENTED BY ITS DIRECTOR,XAVIER DEVASSY. THIRUVANANTHAPURAM

¶625

BY ADVS. C.A.CHACKO

¶626

SMT.C.M.CHARISMA; SMT.MEGHA K.XAVIER

¶627

RESPONDENT/S:

¶628

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

¶629

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶630

-62-

¶631

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

¶632

3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001.

¶633

4 THE STATE TAX OFFICER(INT), SQUAD NO.II,OFFICE OF THE ASSISTANT COMMISSIONER OF STATE TAX(INT),POOTHOLE, THRISSUR-680004.

¶634

BY ADVS. Mr.P.R.AJITH KUMAR, CGC SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN, SRI.P.R.SREEJITH, , CGC

¶635

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶636

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶637

-63-

¶638

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶639

PRESENT

¶640

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶641

&

¶642

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶643

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶644

WA NO. 904 OF 2019

¶645

AGAINST THE JUDGEMENT IN WP(C)468/2019 OF HIGH COURT OF KERALA APPELLANT/S:

¶646

M/S.SUPER SANDS AND AGGREGATES, VENGOOR, ANGAMALY, REPRESENTED BY ITS MANGING PARTNER, BINIL K.JOHN, S/O.K.T.YOHANNAN, AGED 44 YEARS, RESIDING AT KOORAN HOUSE, T.B.ROAD,ANGAMALY, PIN - 683 572.

¶647

BY ADVS. C.A.CHACKO, SMT.C.M.CHARISMA SMT.MEGHA K.XAVIER

¶648

RESPONDENT/S:

¶649

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

¶650

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶651

-64-

¶652

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

¶653

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

¶654

4 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, K.A.P.COMPLEX, RAILWAY STATION ROAD, ALUVA - 683 101.

¶655

BY ADV Mr.P.R.AJITH KUMAR, CGC; SRI. P.R SREEJITH, CGC

¶656

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶657

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶658

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶659

-65-

¶660

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶661

PRESENT

¶662

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶663

&

¶664

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶665

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶666

WA NO. 1092 OF 2019

¶667

AGAINST THE JUDGEMENT IN WP(C)35509/2018 OF HIGH COURT OF KERALA APPELLANTS:

¶668

M/S. CLIFF TOP BEACH RESORT

¶669

282, ALIYIVAKKON, CHILAKOOR P.O.VARKALA. REPRESENTED BY ITS MANAGING PARTNER MR. ABRAHAM L.K.

¶670

BY ADVS. A.KUMAR, SRI.P.J.ANILKUMAR SMT.G.MINI(1748), SRI.P.S.SREE PRASAD

¶671

RESPONDENTS:

¶672

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

¶673

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶674

-66-

¶675

2 THE COMMISSIONER GST AND CENTRAL EXCISE, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001.

¶676

3 STATE TAX OFFICER (LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT KARAMANA, TRIVANDRUM-695 001.

¶677

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶678

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶679

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶680

-67-

¶681

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶682

PRESENT

¶683

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶684

&

¶685

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶686

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 914 OF 2019

¶687

AGAINST THE JUDGEMENT IN WP(C)14276/2018 OF HIGH COURT OF KERALA APPELLANT:

¶688

MGM MUTHOOT MEDICAL CENTRE, RING ROAD, PATHANAMTHITTA-689645, REPRESENTED BY ITS ADMINISTRATOR, SRI. MITHELESH MURALI.

¶689

BY ADVS. AJI V.DEV; SMT.O.A.NURIYA

¶690

RESPONDENTS:

¶691

1 THE STATE TAX OFFICER, SQUAD NO-1, S.G.S.T DEPARTMENT, FINANCE COMPLEX, PATHANAMTHITTA-689645.

¶692

2 THE STATE TAX OFFICER, S.G.S.T DEPARTMENT, FINANCE COMPLEX, PATHANAMTHITTA-689645.

¶693

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶694

-68-

¶695

3 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002.

¶696

4 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695002.

¶697

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

¶698

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

¶699

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SRI.P.R.AJITHKUMAR; SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶700

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶701

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶702

-69-

¶703

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶704

PRESENT

¶705

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶706

&

¶707

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶708

WA NO. 928 OF 2019

¶709

AGAINST THE JUDGEMENT IN WP(C)38582/2018 OF HIGH COURT OF KERALA APPELLANT:

¶710

M/S/.NILA BAKE HOUSE,

¶711

REPRESENTED BY ITS MANAGING PARTNER, P.P. MUSTHAFA, S/O.MOIDU, AGED 55 YEARS, J.R.J. COMPLEX, OTTAPPALAM, PALAKKAD-679101.

¶712

BY ADVS. C.A.CHACKO SMT.C.M.CHARISMA; SMT.MEGHA K.XAVIER

¶713

RESPONDENT/S:

¶714

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

¶715

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶716

-70-

¶717

2 STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM695001.

¶718

3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001.

¶719

4 THE STATE TAX OFFICER, SQUAD NO.V, OFFICE OF THE ASSISTANT COMMISSIONER OF STATE TAX (INT), DEPARTMENT OF STATE GST, GST COMPLEX, CIVIL STATION, PALAKKAD-678001.

¶720

BY ADVS. Mr.P.R.AJITH KUMAR, CGC SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN, SRI.P.R.SREEJITH, , CGC

¶721

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶722

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶723

-71-

¶724

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶725

PRESENT

¶726

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶727

&

¶728

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶729

WA NO. 957 OF 2019

¶730

AGAINST THE JUDGEMENT IN WP(C)22669/2018 OF HIGH COURT OF KERALA APPELLANT:

¶731

M/S.HONEST BAKERY KURIACHIRA.P.O., THRISSUR, REPRESENTED BY ITS PROPRIETOR, JOSE.P.R., S/O.RAPHEL, AGED 74 YEARS, RESIDING AT PERINCHERRY HOUSE, KURIACHIRA.P.O., THRISSUR-680006.

¶732

BY ADVS. C.A.CHACKO SMT.C.M.CHARISMA; SMT.MEGHA K.XAVIER

¶733

RESPONDENTS:

¶734

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

¶735

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶736

-72-

¶737

2 STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM695001.

¶738

3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001.

¶739

4 THE INTELLIGENCE OFFICER (IB), THRISSUR, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR-680004.

¶740

BY ADVS. Mr.P.R.AJITH KUMAR, CGC SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN, SRI.P.R.SREEJITH, , CGC

¶741

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶742

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶743

-73-

¶744

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶745

PRESENT

¶746

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶747

&

¶748

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶749

WA NO. 996 OF 2019

¶750

AGAINST THE JUDGEMENT IN WP(C)22597/2018 OF HIGH COURT OF KERALA APPELLANT:

¶751

HONEST BAKERY,

¶752

P.V.COMPLEX, WEST FORT, THRISSUR, REPRESENTED BY ITS PARTNER, BINDHU NETTO, D/O.JOSE P.R., AGED 45 YEARS, RESIDING AT 5B, NADAKKAVUKARAN, OMEGA PALACE, SANKARANKULANGARA, POONKUNNAM, PIN- 680 002.

¶753

BY ADVS. C.A.CHACKO SMT.C.M.CHARISMA, SMT.MEGHA K.XAVIER

¶754

RESPONDENTS:

¶755

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

¶756

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶757

-74-

¶758

2 STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM695 001.

¶759

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

¶760

4 THE INTELLIGENCE OFFICER, SQUAD NO.IV, THRISSUR, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INT.), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR - 680 001.

¶761

BY ADVS. Mr.P.R.AJITH KUMAR, CGC SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶762

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶763

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶764

-75-

¶765

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶766

PRESENT

¶767

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶768

&

¶769

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶770

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶771

WA NO. 978 OF 2019

¶772

AGAINST THE JUDGEMENT IN WP(C)22596/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶773

M/S.NILA AGENCIES, 10/472, MELETHIL COMPLEX, KANNIYAMPURAM, OTTAPALAM, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, P.P.MUSTHAFA, S/O.MOIDU P.O., AGED 55 YEARS, RESIDING AT PUTHENPURAYIL HOUSE, MANAVA NAGAR, KANNIYAMPURAM, OTTAPALAM, PALAKKAD DISTRICT, PIN-679101.

¶774

BY ADVS. C.A.CHACKO; SMT.C.M.CHARISMA; SMT.MEGHA K.XAVIER

¶775

RESPONDENT/S:

¶776

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

¶777

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶778

-76-

¶779

2 STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM695001.

¶780

3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001.

¶781

4 THE INTELLIGENCE OFFICER, SQUAD NO.IV, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), SALES TAX COMPLEX, PALAKKAD-678001.

¶782

BY ADVS. Mr.P.R.AJITH KUMAR, CGC SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶783

SRI. P.R SREEJITH, CGC SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶784

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶785

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶786

-77-

¶787

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶788

PRESENT

¶789

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶790

&

¶791

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶792

WA NO. 992 OF 2019

¶793

AGAINST THE JUDGEMENT IN WP(C)22171/2018 OF HIGH COURT OF KERALA APPELLANT:

¶794

M/S.NILA BAKE HOUSE, REPRESENTED BY ITS MANAGING DIRECTOR,MUSTHAFA,S/O.MOIDU, AGED 55 YEARS,MINI INDUSTRIAL ESTATE,VII/390,MELE PATTAMBI,PIN-679 306.

¶795

BY ADVS. C.A.CHACKO SMT.C.M.CHARISMA; SMT.MEGHA K.XAVIER

¶796

RESPONDENTS:

¶797

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

¶798

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶799

-78-

¶800

2 STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES,SECRETARIAT,THIRUVANANTHAPURAM695 001.

¶801

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

¶802

4 THE INTELLIGENCE OFFICER, INTELLIGENCE SQUAD NO.1, COMMERCIAL TAXES, PALAKKAD-678 001.

¶803

BY ADV P.R.AJITH KUMAR, CGC; SRI. P.R SREEJITH, CGC

¶804

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶805

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶806

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶807

-79-

¶808

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶809

PRESENT

¶810

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶811

&

¶812

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶813

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶814

WA NO. 977 OF 2019

¶815

AGAINST THE JUDGEMENT IN WP(C)24047/2018 OF HIGH COURT OF KERALA

¶816

APPELLANT/S:

¶817

SUNPOWER CEMENT COMPANY,

¶818

PETRONET ROAD, WISE PARK, KANJIKODE, PALAKKAD - 678 621, REPRESENTED BY ITS GENERAL MANAGER, S.R.AYYAR, S/O.SUBRAMI AYYAR, AGED 74 YEARS, RESIDING AT 248/52, AMBADY, PAVAKULAM ROAD, EDAPPALLY, ERNAKULAM DISTRICT.

¶819

BY ADVS. C.A.CHACKO SMT.C.M.CHARISMA; SMT.MEGHA K.XAVIER

¶820

RESPONDENT/S:

¶821

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶822

-80-

¶823

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

¶824

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

¶825

3 THE COMMISSIONER, STATE GOODS AND SERVICES TAXES, KERALA, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695 002.

¶826

BY ADVS. Mr.P.R.AJITH KUMAR, CGC SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶827

SRI. P.R SREEJITH, CGC; SPL. GP. MOHAMMED RAFIQ.,

¶828

SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶829

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶830

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶831

-81-

¶832

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶833

PRESENT

¶834

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶835

&

¶836

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶837

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶838

WA NO. 959 OF 2019

¶839

AGAINST THE JUDGEMENT IN WP(C)22610/2018 OF HIGH COURT OF KERALA APPELLANT:

¶840

HONEST BAKERY

¶841

COLLEGE ROAD, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER, BIJU.J, S/O. JOSE. P. R., RESIDING AT PERINCHERRY HOUSE, KURIACHIRA P.O, THRISSUR - 680 006

¶842

BY ADVS. C.A.CHACKO SMT.C.M.CHARISMA; SMT.MEGHA K.XAVIER

¶843

RESPONDENTS:

¶844

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

¶845

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶846

-82-

¶847

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

¶848

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

¶849

4 THE STATE TAX OFFICER(IB) DEPARTMENT OF SGST, KERALA, THRISSUR, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR - 680 004

¶850

BY ADVS. Mr.P.R.AJITH KUMAR, CGC SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SRI. P.R SREEJITH, CGC; SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶851

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶852

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶853

-83-

¶854

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶855

PRESENT

¶856

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶857

&

¶858

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶859

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶860

WA NO. 924 OF 2019

¶861

AGAINST THE JUDGEMENT IN WP(C)22169/2018 OF HIGH COURT OF KERALA APPELLANT:

¶862

M/S.AASHA LEVIN LIGHTING SYSTEMS PVT LTD, REPRESENTED BY ITS MANAGING DIRECTOR, RAKESH RAMACHANDRAN, S/O.V.R.NAIR, AGED 44 YEARS, 14B, SKYLINE AMINITY PARK, CHANGAMPUZHA SAMADHI ROAD, EDAPPALLY682024.

¶863

BY ADVS. C.A.CHACKO SMT.C.M.CHARISMA; SMT.MEGHA K.XAVIER

¶864

RESPONDENTS:

¶865

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

¶866

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶867

-84-

¶868

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

¶869

3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM- 695001.

¶870

4 THE ASSISTANT COMMISSIONER, OFFICE OF THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-1, SGST DEPARTMENT, ERNAKULAM- 15.

¶871

BY ADVS. P.R.AJITH KUMAR, CGC SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶872

SRI. P.R SREEJITH, CGC; SPL. GP. MOHAMMED RAFIQ.,

¶873

SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶874

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶875

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶876

-85-

¶877

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶878

PRESENT

¶879

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶880

&

¶881

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶882

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶883

WA NO. 923 OF 2019

¶884

AGAINST THE JUDGEMENT IN WP(C)26282/2018 OF HIGH COURT OF KERALA APPELLANT:

¶885

K.P.GEORGE, AGED 70 YEARS

¶886

S/O. G. PAPPY, PROPRIETOR, TYRE ART, A.K. TOWER, 32/473D, NH47, SOUTH KALAMASSERY, KOCHI - 682 033

¶887

BY ADVS. C.A.CHACKO C.M.CHARISMA; MEGHA K.XAVIER

¶888

RESPONDENTS:

¶889

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

¶890

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶891

-86-

¶892

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

¶893

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

¶894

4 THE COMMERCIAL TAX OFFICER 1ST CIRCLE, KALAMASSERY - 682 033

¶895

BY ADVS. P.R.AJITH KUMAR, CGC SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶896

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶897

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶898

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶899

-87-

¶900

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶901

PRESENT

¶902

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶903

&

¶904

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶905

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶906

WA NO. 926 OF 2019

¶907

AGAINST THE JUDGEMENT IN WP(C)28335/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶908

M/S.VINAYAKA ENTERPRISES, POOLAAMPARA, WALAYAR, PALAKKAD-678 624, REPRESENTED BY ITS PROPRIETOR, DHANUSH G, S/O. GOPALAKRISHNAN, AGED 41 YEARS.

¶909

BY ADVS. C.A.CHACKO

¶910

SMT.C.M.CHARISMA; SMT.MEGHA K.XAVIER

¶911

RESPONDENT/S:

¶912

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

¶913

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶914

-88-

¶915

2 STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM695 001

¶916

3 THE STATE GOODS AND SERVICE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, (FORMER COMMERCIAL TAX OFFICER, COMMERCIAL TAX DEPARTMENT), THIRD CIRCLE, PALAKKAD-678 001

¶917

BY ADVS. Mr.P.R.AJITH KUMAR, CGC SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶918

SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ.,

¶919

SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶920

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶921

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶922

-89-

¶923

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶924

PRESENT

¶925

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶926

&

¶927

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶928

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶929

WA NO. 939 OF 2019

¶930

AGAINST THE JUDGEMENT IN WP(C)35469/2018 OF HIGH COURT OF KERALA APPELLANT:

¶931

M/S.CINZAC SALES AND SERVICE PVT LTD. REPRESENTED BY ITS DIRECTOR, CYNTHIA ZACHARIAS, D/O. T.J THOMAS, AGED 59 YEARS, 42/384E, CINZAC TOWERS, CHITTOOR ROAD, PACHALAM, KOCHI 682 012

¶932

BY ADVS. C.A.CHACKO SMT.C.M.CHARISMA, SMT.MEGHA K.XAVIER

¶933

RESPONDENTS:

¶934

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

¶935

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶936

-90-

¶937

2 STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM 695 001

¶938

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

¶939

4 THE INTELLLIGENCE OIFFICER, SQUAD NO. III, COMMERCIAL TAXES, MATTANCHERY AT MINI CIVIL STATION, ALUVA 683101

¶940

BY ADVS. Mr.P.R.AJITH KUMAR, CGC SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶941

SRI. P.R SREEJITH, CGC

¶942

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶943

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶944

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶945

-91-

¶946

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶947

PRESENT

¶948

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶949

&

¶950

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶951

WA NO. 927 OF 2019

¶952

AGAINST THE JUDGEMENT IN WP(C)24792/2018 OF HIGH COURT OF KERALA APPELLANT:

¶953

BIJU P.R., AGED 46 YEARS S/O.JOSE P.R., PROPRIETOR, PERINCHERY FOOD PRODUCTS, RESIDING AT PERINCHERY HOUSE, KURIACHIRA P.O., THRISSUR680006.

¶954

BY ADVS. C.A.CHACKO SMT.C.M.CHARISMA, SMT.MEGHA K.XAVIER

¶955

RESPONDENTS:

¶956

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

¶957

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶958

-92-

¶959

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

¶960

3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM- 695001.

¶961

4 THE STATE TAX OFFICER, SQUAD NO.III, DEPARTMENT OF STATE GOODS AND SERVICE TAX, POOTHOLE, THRISSUR- 680004.

¶962

BY ADVS.

¶963

Mr.P.R.AJITH KUMAR, CGC SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶964

SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ.,

¶965

SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶966

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶967

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶968

-93-

¶969

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶970

PRESENT

¶971

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶972

&

¶973

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶974

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶975

WA NO. 960 OF 2019

¶976

AGAINST THE JUDGEMENT IN WP(C)22170/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶977

SATHYADAS, AGED 44 YEARS S/O.SREEDHARAN, 5/508, KIZHAKKATHIL VEEDU, KALLAMBALAM, THOTTAKKAD, THIRUVANANTHAPURAM-695605.

¶978

BY ADVS. C.A.CHACKO SMT.C.M.CHARISMA, SMT.MEGHA K.XAVIER

¶979

RESPONDENT/S:

¶980

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

¶981

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶982

-94-

¶983

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

¶984

3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001.

¶985

4 THE COMMERCIAL TAX OFFICER, THIRD CIRCLE, PALAKKAD - 673001.

¶986

BY ADVS. Mr.P.R.AJITH KUMAR, CGC SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN, SRI.P.R.SREEJITH, , CGC

¶987

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶988

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶989

-95-

¶990

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶991

PRESENT

¶992

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶993

&

¶994

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶995

WA NO. 956 OF 2019

¶996

AGAINST THE JUDGEMENT IN WP(C)24669/2018 OF HIGH COURT OF KERALA APPELLANT:

¶997

SUMESH GOVIND, AGED 55 YEARS S/O. VALSAN, PROPRIETOR, PARAGON RESTAURENT, KANNUR ROAD, CALICUT, RESIDING AT 03/1084, GOVIND, NEAR 6TH RAILWAY GATE, NADAKKAVE. P.O, CALICUT - 673 011

¶998

BY ADVS. C.A.CHACKO SMT.C.M.CHARISMA, SMT.MEGHA K.XAVIER

¶999

RESPONDENTS:

¶1000

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

¶1001

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1002

-96-

¶1003

2 STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURM - 695 001

¶1004

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

¶1005

4 THE COMMERICAL TAX OFFICER 2ND CIRCLE, KOZHIKODE - 673 001

¶1006

BY ADVS. Mr.C.DINESH, CGC SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶1007

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1008

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1009

-97-

¶1010

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1011

PRESENT

¶1012

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1013

&

¶1014

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1015

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1016

WA NO. 1005 OF 2019

¶1017

AGAINST THE JUDGEMENT IN WP(C)33021/2018 OF HIGH COURT OF KERALA APPELLANT:

¶1018

TRANSASIA BIO MEDICALS LTD.

¶1019

44/3055-B1, R.R. TOWER, DESABHIMANI ROAD, ERNAKULAM, PIN - 682017, REPRESENTED BY AUTHORIZED SIGNATORY, M. JAYARAJA, S/O. A. R. MUTHURAMAN

¶1020

BY ADV LATHEESH SEBASTIAN

¶1021

RESPONDENTS:

¶1022

1 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNEMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURM - 695 001

¶1023

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1024

-98-

¶1025

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

¶1026

3 ASSISTANT COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES, SPECIAL CIRCLE -1, ERNAKULAM

¶1027

4 INSPECTING ASSISTANT COMMISSIONER COMMERICAL TAXES, 2ND FLOOR, CIVIL STATION, KAKKANAD, ERNAKULAM - 682 030

¶1028

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶1029

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1030

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1031

-99-

¶1032

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1033

PRESENT

¶1034

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1035

&

¶1036

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1037

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1038

WA NO. 999 OF 2019

¶1039

AGAINST THE JUDGEMENT IN WP(C)23957/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶1040

INDIANA STEEL CORPORATION, AP.X/234, KANIYAPURAM, THIRUVANANTHAPURAM,REPRESENTED BY ITS PARTNER, SHAMEER DAVOOD, S/O DAVOOD SAHIB, AGED 43 YEARS, RESIDING AT CHAMAVILA HOUSE, KALLAMBALAM, THIRUVANANTHAPURAM DISTRICT PIN 695 605.

¶1041

BY ADVS. C.A.CHACKO SMT.C.M.CHARISMA, SMT.MEGHA K.XAVIER

¶1042

RESPONDENT/S:

¶1043

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

¶1044

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1045

-100-

¶1046

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

¶1047

3 THE COMMISSIONER, STATE GOODS AND SERVICES TAX, DEPARTMENT, THIRUVANANTHAPURAM-695 001.

¶1048

4 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX, THIRD CIRCLE 4TH FLOOR, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM 695 002.

¶1049

5 THE ASSISTANT STATE TAX OFFICER, OFFICE OF THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM

¶1050

BY ADVS. Mr.P.R.AJITH KUMAR, CGC SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN, SRI.P.R.SREEJITH, , CGC

¶1051

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1052

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1053

-101-

¶1054

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1055

PRESENT

¶1056

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1057

&

¶1058

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1059

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1060

WA NO. 1003 OF 2019

¶1061

AGAINST THE JUDGEMENT IN WP(C)29098/2018 OF HIGH COURT OF KERALA APPELLANT:

¶1062

CUVV AUTOMOTIVES (P) LTD. (VIJAY MOTORS) 8/153, CHUNNAMBUTHARA, PALAKKAD DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR A.P. VIJAYAN

¶1063

BY ADVS. G.HARIHARAN SRI.PRAVEEN.H., SRI.V.R.SANJEEV KUMAR

¶1064

RESPONDENTS:

¶1065

1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANNATHAPURAM - 695 001

¶1066

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1067

-102-

¶1068

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

¶1069

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

¶1070

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

¶1071

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS

¶1072

SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ.,

¶1073

SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶1074

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1075

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1076

-103-

¶1077

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1078

PRESENT

¶1079

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1080

&

¶1081

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1082

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1083

WA NO. 1035 OF 2019

¶1084

¶1085

T.S.BELARAMAN,

¶1086

PROPRIETOR, M/S.KALYAN DRESSES, M.O.ROAD, THRISSUR.

¶1087

BY ADVS. P.N.DAMODARAN NAMBOODIRI SHRI. HRITHWIK D. NAMBOOTHIRI

¶1088

RESPONDENT/S:

¶1089

1 THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, I CIRCLE, THRISSUR - 680 004.

¶1090

2 THE COMMISSIONER, STATE GOODS AND SERVICE TAXES DEPARTMENT, THIRUVANANTHAPURAM - 695 002.

¶1091

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1092

-104-

¶1093

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

¶1094

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

¶1095

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SRI.R.PRASANTH KUMAR, CGC SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN, SRI.P.R.SREEJITH, , CGC

¶1096

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1097

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1098

-105-

¶1099

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1100

PRESENT

¶1101

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1102

&

¶1103

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1104

WA NO. 1019 OF 2019

¶1105

AGAINST THE JUDGEMENT IN WP(C)1070/2019 OF HIGH COURT OF KERALA APPELLANT:

¶1106

M/S. FRIENDS AGENCIES

¶1107

XIV/353, NEW NO XI/1062, CHALIPADAM ROAD, NEAR COOPERATIVE SOCIETY, WADAKANCHERRY, THRISSUR 680 582,REPRESENTED BY ITS PROPRIETOR, ARIF, AGED 52, S/O LATE UMMER, PATHATH HOUSE, PATHAYIKKORA VILLAGE, DESOM, KUNNAPPALLI POST, PERINTHALMANA TALUK.

¶1108

BY ADV G.SREEKUMAR (CHELUR)

¶1109

RESPONDENTS:

¶1110

1 THE STATE TAX OFFICER-I DEPARTMENT OF STATE GOODS AND SERVICE TAX, WADAKANCHERRY, THRISSUR 680 582

¶1111

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1112

-106-

¶1113

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

¶1114

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

¶1115

4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, DELHI 110001.

¶1116

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶1117

SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ.,

¶1118

SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶1119

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1120

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1121

-107-

¶1122

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1123

PRESENT

¶1124

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1125

&

¶1126

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1127

WA NO. 1052 OF 2019

¶1128

¶1129

M/S.SREE VINAYAKA FEEDS

¶1130

VALLOM, RAYONPURAM.P.O., PERUMBAVOOR, COCHIN-683544, REPRESENTED BY ITS PROPRIETRESS BINDU PRAMOD.

¶1131

BY ADVS. K.J.ABRAHAM SRI.NIKHIL JOHN

¶1132

RESPONDENT/S:

¶1133

1 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, PERUMBAVOOR, COCHIN-683542.

¶1134

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1135

-108-

¶1136

2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,KARAMANA.P.O., THIRUVANANTHAPURAM DISTRICT-695001.

¶1137

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

¶1138

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

¶1139

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶1140

SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶1141

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1142

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1143

-109-

¶1144

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1145

PRESENT

¶1146

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1147

&

¶1148

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 1043 OF 2019

¶1149

AGAINST THE JUDGEMENT IN WP(C)86/2019 OF HIGH COURT OF KERALA APPELLANT/S:

¶1150

ANWAR MAIDEEN, AGED 35 YEARS M/S. REEMA FASHIONS, AMARAVATHY P.O., KUMILY, IDUKKI DISTRICT-685509.

¶1151

BY ADVS. S.SANTHOSH KUMAR SMT.P.LISSY JOSE

¶1152

RESPONDENT/S:

¶1153

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

¶1154

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1155

-110-

¶1156

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

¶1157

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

¶1158

4 INSPECTING ASST. COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICES TAX, IDUKKI AT KATTAPPANA, IDUKKI DISTRICT-685 515.

¶1159

5 DEPUTY TAHSILDAR PEERUMEDE TALUK, IDUKKI DISTRICT, PIN-685 531.

¶1160

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SRI.P.R.AJITHKUMAR, SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶1161

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1162

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1163

-111-

¶1164

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1165

PRESENT

¶1166

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1167

&

¶1168

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1169

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1170

WA NO. 1079 OF 2019

¶1171

AGAINST THE JUDGEMENT IN WP(C)24292/2018 OF HIGH COURT OF KERALA APPELLANT:

¶1172

M/S.GOODWIN JEWELLERS PVT. LTD., KURUPPAM ROAD, THRISSUR, PIN - 680 001, REPRESENTED BY ITS MANAGING DIRECTOR, SRI.SUNILKUMAR A.M.

¶1173

BY ADV K.G.SOMANATH

¶1174

RESPONDENTS:

¶1175

1 THE STATE TAX OFFICER, IVTH CIRCLE, S.G.S.T.DEPARTMENT, THRISSUR - 680 004.

¶1176

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

¶1177

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1178

-112-

¶1179

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

¶1180

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶1181

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶1182

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1183

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1184

-113-

¶1185

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1186

PRESENT

¶1187

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1188

&

¶1189

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1190

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1191

WA NO. 1066 OF 2019

¶1192

AGAINST THE JUDGEMENT IN WP(C)14105/2018 OF HIGH COURT OF KERALA APPELLANT:

¶1193

M/S. BABY MARINE EASTERN EXPORTS,

¶1194

VYTTILA PALARIVATTOM, ERNAKULAM, REPRESENTED BY ITS PARTNER, SMT.NANCY BABU.

¶1195

BY ADVS. K.P.ABDUL AZEES SHRI.AKHIL SURESH, SMT.T.ARCHANA, SRI. P.B KRISHNAN

¶1196

RESPONDENTS:

¶1197

1 THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, KALAMASSERY AND OTHERS.

¶1198

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1199

-114-

¶1200

2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001.

¶1201

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

¶1202

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

¶1203

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶1204

SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ.,

¶1205

SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶1206

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1207

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1208

-115-

¶1209

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1210

PRESENT

¶1211

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1212

&

¶1213

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1214

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1215

WA NO. 1054 OF 2019

¶1216

AGAINST THE JUDGEMENT IN WP(C)27055/2018 OF HIGH COURT OF KERALA APPELLANT:

¶1217

M/S.SOUTHERN ISPAT AND ENERGY LIMITED KOTTAYI, HAVING REGISTERED OFFICE AT DOOR NO.23/790, ORMA, SREEKRISHNA TEMPLE ROAD, KUNNATHURMEDU, PALAKKAD, REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR, MR.VIVEK AGARWAL.

¶1218

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

¶1219

RESPONDENTS:

¶1220

1 THE ASSISTANT COMMISSIONER OF STATE TAX, SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD DISTRICT-678001.

¶1221

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1222

-116-

¶1223

2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA.P.O., THIRUVANANTHAPURAM-695002.

¶1224

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

¶1225

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

¶1226

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL STANDING COUNSEL (B/O)

¶1227

SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ.,

¶1228

SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶1229

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1230

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1231

-117-

¶1232

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1233

PRESENT

¶1234

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1235

&

¶1236

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1237

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1238

WA NO. 1051 OF 2019

¶1239

AGAINST THE JUDGEMENT IN WP(C)27024/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶1240

M/S.KERALA SPONGE IRON LIMITED, WARD NO.XV/D.NO.810 MANTHURUTHY, KANJIKODE WEST, PALAKKAD, REPRESENTED BY ITS MANAGING DIRECTOR, MR. VIVEK AGARWAL.

¶1241

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

¶1242

RESPONDENT/S:

¶1243

1 THE COMMERCIAL TAX OFFICER, THIRD CIRCLE, PALAKKAD-678001.

¶1244

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1245

-118-

¶1246

2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002.

¶1247

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

¶1248

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

¶1249

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶1250

SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶1251

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1252

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1253

-119-

¶1254

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1255

PRESENT

¶1256

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1257

&

¶1258

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1259

WA NO. 1042 OF 2019

¶1260

AGAINST THE JUDGEMENT IN WP(C)21387/2018 OF HIGH COURT OF KERALA APPELLANT:

¶1261

SREE VINAYAKA FEEDS VALLOM, RAYONPURAM P.O.PERUMBAVOOR, COCHIN-683 544, REPRESENTED BY ITS PROPRIETRESS, BINDU PRAMOD.

¶1262

BY ADVS. K.J.ABRAHAM SRI.NIKHIL JOHN

¶1263

RESPONDENTS:

¶1264

1 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, PERUMABAVOOR, COCHIN- 683 542.

¶1265

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1266

-120-

¶1267

2 THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA, ERNAKULAM-686 661.

¶1268

3 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA P.O.THIRUVANANTHAPURAM DISTRICT-695 001.

¶1269

4 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM DISTRICT 695 001.

¶1270

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

¶1271

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶1272

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1273

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1274

-121-

¶1275

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1276

PRESENT

¶1277

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1278

&

¶1279

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1280

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1281

WA NO. 1084 OF 2019

¶1282

AGAINST THE JUDGEMENT IN WP(C)32529/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶1283

RAJAN M.MENON, PROPRIETOR, SAFE LINE ELECTRICALS ENGINEERS, KALMANDAPAM, PALAKKAD.

¶1284

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

¶1285

RESPONDENT/S:

¶1286

1 THE STATE TAX OFFICER(WORKS CONTRACT), STATE GOODS AND SERVICE TAX DEPARTMENT (KERALA), PALAKKAD - 678 001.

¶1287

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1288

-122-

¶1289

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

¶1290

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

¶1291

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶1292

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1293

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1294

-123-

¶1295

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1296

PRESENT

¶1297

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1298

&

¶1299

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1300

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1301

WA NO. 1081 OF 2019

¶1302

AGAINST THE JUDGEMENT IN WP(C)17138/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶1303

SHRINIVAS GHANASHYAM SAWANT

¶1304

PROPRIETOR, SHREEPRASAD ELECTRICALS, 5/225, KOTTARAPATT HOUSE, KIDANGODE, MARATHANKODE - 680604

¶1305

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

¶1306

RESPONDENT/S:

¶1307

1 THE STATE TAX OFFICER(WC & LT),STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE, THRISSUR - 680004

¶1308

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1309

-124-

¶1310

2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P. O., THIRUVANANTHAPURAM - 695002

¶1311

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

¶1312

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

¶1313

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL STANDING COUNSEL(B/O), SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶1314

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1315

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1316

-125-

¶1317

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1318

PRESENT

¶1319

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1320

&

¶1321

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1322

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1323

WA NO. 1082 OF 2019

¶1324

AGAINST THE JUDGEMENT IN WP(C)14116/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶1325

M.U.ALI AKBAR, AGED 48 YEARS PROPRIETOR, MUA CONCERN, 18/369, KOZHISSERYKALAM, WEST FORT ROAD, PALAKKAD

¶1326

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

¶1327

RESPONDENT/S:

¶1328

1 THE STATE TAX OFFICER-(FORMERLY COMMERCIAL TAX OFFICER),STATE GOODS AND SERVICE TAX DEPARTMENT, FIRST CIRCLE, PALAKKAD - 678001

¶1329

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1330

-126-

¶1331

2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P. O., THIRUVANANTHAPURAM - 695002

¶1332

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

¶1333

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

¶1334

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL STANDING COUNSEL (B/O), SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶1335

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1336

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1337

-127-

¶1338

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1339

PRESENT

¶1340

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1341

&

¶1342

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1343

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1344

WA NO. 1070 OF 2019

¶1345

AGAINST THE JUDGEMENT IN WP(C)2191/2019 OF HIGH COURT OF KERALA APPELLANT:

¶1346

M/S.HINDUSTAN PREFAB LTD 30/297, KOVOOR, MEDICAL COLLEGE P.O., KOZHIKODE, REPRESENTED BY ITS ACCOUNTANT S. GUNASEKARAN

¶1347

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

¶1348

RESPONDENTS:

¶1349

1 THE STATE TAX OFFICER (WORKS CONTRACT), SGST DEPARTMENT, JAWAHAR NAGAR, KOZHIKODE, PIN -673006

¶1350

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1351

-128-

¶1352

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

¶1353

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

¶1354

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SMT.C.G.PREETHA, CGC, SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶1355

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1356

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1357

-129-

¶1358

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1359

PRESENT

¶1360

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1361

&

¶1362

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1363

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1364

WA NO. 1103 OF 2019

¶1365

¶1366

CAVINKARE PVT. LTD., DOOR NO.48/1748, D4, AZAD COMPLEX, PERUMPOTTA ROAD, ELAMAKKARA, KOCHI, PIN- 682 026, REPRESENTED BY ITS AUTHORISED SIGNATORY MAHESH E.S.

¶1367

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

¶1368

RESPONDENTS:

¶1369

1 THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MATTANCHERY AT ALUVA, ERNAKULAM DISTRICT, PIN- 680 002.

¶1370

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1371

-130-

¶1372

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

¶1373

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

¶1374

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SRI.K.THYAGARAJESWARAN, CGC SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN; SRI.P.R.SREEJITH, , CGC

¶1375

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1376

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1377

-131-

¶1378

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1379

PRESENT

¶1380

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1381

&

¶1382

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1383

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1384

WA NO. 1069 OF 2019

¶1385

AGAINST THE JUDGEMENT IN WP(C)37020/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶1386

M/S.GRAND HYUNDAI GRAND TOWER, 2/804, PIRAYIRI, PALAKKAD - OTTAPPALAM HIGHWAY ROAD, KALLEKKAD P. O., PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER MOHAMMED IQBAL

¶1387

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

¶1388

RESPONDENT/S:

¶1389

1 THE ASSISTANT COMMISSIONER OF STATE TAX, SPECIAL CIRCLE, SGST DEPARTMENT, PALAKKAD, PIN - 678001

¶1390

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1391

-132-

¶1392

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

¶1393

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

¶1394

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SRI.RAJAGOPALAN.A., CGC, SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶1395

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1396

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1397

-133-

¶1398

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1399

PRESENT

¶1400

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1401

&

¶1402

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1403

WA NO. 1076 OF 2019

¶1404

AGAINST THE JUDGEMENT IN WP(C)18367/2018 OF HIGH COURT OF KERALA APPELLANT:

¶1405

AMINA MARKETING, AMINA COMPLEX, TC-39/43 (3,6,7), VRINDAVAN LANE, CHALAI, THIRUVANANTHAPURAM - 695 023, REPRESENTED BY ITS PROPRIETOR ASEEM S.M.

¶1406

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

¶1407

RESPONDENTS:

¶1408

1 THE STATE TAX OFFICER, SECOND CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695 002.

¶1409

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1410

-134-

¶1411

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

¶1412

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

¶1413

BY ADVS.

¶1414

SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SRI.M.N.MANMADAN, CGC Mr.P.R.AJITH KUMAR, CGC

¶1415

SRI. P.R SREEJITH, CGC; SPL. GP. MOHAMMED RAFIQ.,

¶1416

SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶1417

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1418

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1419

-135-

¶1420

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1421

PRESENT

¶1422

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1423

&

¶1424

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1425

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1426

WA NO. 1071 OF 2019

¶1427

AGAINST THE JUDGEMENT IN WP(C)25094/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶1428

M/A.SITCO BUILDING MATERIALS, 14/123(A), MARIAMMAN COMPLEX, KALMANDAPAM, PALAKKAD - 678 001, REPRESENTED BY ITS MANAGER AND AUTHORISED SIGNATORY SRI.CHANDRAN P.K.

¶1429

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

¶1430

RESPONDENT/S:

¶1431

1 THE COMMERCIAL TAX OFFICER (STATE TAX OFFICER), SGST DEPARTMENT, PALAKKAD - 678 001.

¶1432

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1433

-136-

¶1434

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

¶1435

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

¶1436

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SRI.P.R.AJITHKUMARROBINSON SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶1437

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1438

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1439

-137-

¶1440

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1441

PRESENT

¶1442

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1443

&

¶1444

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1445

WA NO. 1107 OF 2019

¶1446

AGAINST THE JUDGEMENT IN WP(C)31356/2018 OF HIGH COURT OF KERALA APPELLANTS:

¶1447

LISY P.T.,

¶1448

PROPRITORIX, M/S.LISY AGENCIES, KOOTTANAD, PALAKKAD DIST.

¶1449

BY ADV S.K.DEVI

¶1450

RESPONDENTS:

¶1451

1 THE STATE TAX OFFICER, SGST DEPARTMENT (KERALA), PATTAMBI, PALAKKAD - 679 303.

¶1452

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

¶1453

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1454

-138-

¶1455

3 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI - 110 001.

¶1456

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶1457

SRI. P.R SREEJITH, CGC

¶1458

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶1459

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1460

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1461

-139-

¶1462

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1463

PRESENT

¶1464

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1465

&

¶1466

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1467

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1468

WA NO. 1007 OF 2019

¶1469

AGAINST THE JUDGEMENT IN WP(C)30115/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶1470

M/S.ALATHUR DISTRIBUTORS, 39/1400 (3), ROBINSON ROAD, OFF. MISSION SCHOOL JUNCTION, PALAKKAD - 678 001, REPRESENTED BY ITS MANAGER SRI.P.P.AJITH. THIRUVANANTHAPURAM

¶1471

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

¶1472

RESPONDENT/S:

¶1473

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1474

-140-

¶1475

1 THE ASSISTANT COMMISSIONER OF STATE TAX, SPECIAL CIRCLE, SGST DEPARTMENT, PALAKKAD, PIN - 678 001. THIRUVANANTHAPURAM

¶1476

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

¶1477

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

¶1478

BY ADVS.

¶1479

SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL Mr.P.R.AJITH KUMAR, CGC SRI.B.RAMACHANDRAN, CGC , SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶1480

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1481

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1482

-141-

¶1483

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1484

PRESENT

¶1485

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1486

&

¶1487

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1488

WA NO. 1139 OF 2019

¶1489

¶1490

P.Y.MOHAMMED NISTHAR,

¶1491

PULIKKAL AGENCIES, OTTAPALAM.

¶1492

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

¶1493

RESPONDENT/S:

¶1494

1 THE STATE OF KERALA, STATE GOODS SERVICE TAX DEPARTMENT, OTTAPALAM - 679 101.

¶1495

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1496

-142-

¶1497

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

¶1498

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

¶1499

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

¶1500

BY ADVS.

¶1501

SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL ADDL.CENTRAL GOVT. STANDING COUNSEL (B/O) SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶1502

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1503

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1504

-143-

¶1505

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1506

PRESENT

¶1507

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1508

&

¶1509

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1510

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1511

WA NO. 1155 OF 2019

¶1512

AGAINST THE JUDGEMENT IN WP(C)16481/2018 OF HIGH COURT OF KERALA APPELLANT:

¶1513

SUPREME ELECTRICAL ENGINEERING (P) LTD., 37/2395, SUPREME ENERGY, 2ND BYELANE, VDHYAR LANE, AZAD ROAD, KALOOR, KOCHI - 682 017, REPRESENTED BY P.RAJEEV, MANAGING DIRECTOR, SUPREME ELECTRICAL ENGINEERING (P) LTD.

¶1514

BY ADVS. K.M.CHERIAN SRI.N.JAYAKUMAR SRI.P.M.GIRIJAVALLABHAN

¶1515

RESPONDENTS:

¶1516

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1517

-144-

¶1518

1 THE ASSISTANT COMMISSIONER (WC), DEPARTMENT OF STATE GOODS AND SERVICES TAX, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI - 682 018.

¶1519

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

¶1520

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

¶1521

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

¶1522

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶1523

SRI. P.R SREEJITH, CGC

¶1524

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶1525

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1526

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1527

-145-

¶1528

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1529

PRESENT

¶1530

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1531

&

¶1532

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1533

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1534

WA NO. 1131 OF 2019

¶1535

¶1536

SURGIPLAST,

¶1537

PRASANTHI, ANAYARA P.O., THIRUVANANTHAPURAM - 695 008, REPRESENTED BY ITS PROPRIETOR S.KUMAR.

¶1538

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

¶1539

RESPONDENT/S:

¶1540

1 THE STATE TAX OFFICER, SQUAD NO.VII, SGST DEPARTMENT, THIRUVANANTHAPURAM AT NEYYATTINKARA, PIN - 695 012.

¶1541

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1542

-146-

¶1543

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

¶1544

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

¶1545

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL Mr.P.R.AJITH KUMAR, CGC,SRI.P .VIJAYAKUMAR,ASGI(B/O) SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶1546

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1547

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1548

-147-

¶1549

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1550

PRESENT

¶1551

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1552

&

¶1553

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1554

WA NO. 1136 OF 2019

¶1555

AGAINST THE JUDGEMENT IN WP(C)17540/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶1556

M/S. KAIRALIS

¶1557

THE RAIMOND SHOP,16/780 (1), 16/708 (4) COLLEGE ROAD, PALAKKAD, REPRESENTED BY ITS PARTNER SRI.K.PRASAD

¶1558

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

¶1559

RESPONDENT/S:

¶1560

1 THE STATE TAX OFFICER IIND CIRCLE, STATE GOODS SERVICE TAX DEPARTMENT,KERALA ,PALAKKAD DISTRICT-678 001

¶1561

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1562

-148-

¶1563

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

¶1564

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

¶1565

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

¶1566

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶1567

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1568

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1569

-149-

¶1570

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1571

PRESENT

¶1572

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1573

&

¶1574

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1575

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1576

WA NO. 1132 OF 2019

¶1577

AGAINST THE JUDGEMENT IN WP(C)24573/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶1578

BELLFLOWER HOME CARE PRODUCTS, SREEKARYAM, VENCHAVODE JUNCTION, THIRUVANANTHAPURAM - 695 017, REPRESENTED BY ITS DIRECTOR RAJEEV.

¶1579

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

¶1580

RESPONDENT/S:

¶1581

1 STATE TAX OFFICER (IB)-1, COMMERCIAL TAXES, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695 002.

¶1582

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1583

-150-

¶1584

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

¶1585

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

¶1586

BY ADVS.

¶1587

SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL Mr.P.VIJAYAKUMAR ASGI(B/O),SRI.JOSEPH RONY JOSE. SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶1588

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1589

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1590

-151-

¶1591

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1592

PRESENT

¶1593

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1594

&

¶1595

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1596

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1597

WA NO. 1134 OF 2019

¶1598

¶1599

MODICARE LIMITED, CC 29/46, JANATHA JN., S.A. ROAD, VYTTILA, KOCHI-682019, REPRESENTED BY VASANTHA KUMAR, AUTHORISED SIGNATORY, MODICARE LIMITED.

¶1600

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

¶1601

RESPONDENTS:

¶1602

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1603

-152-

¶1604

1 THE ASST. COMMISSIONER, DEPARTMENT OF STATE GOODS AND SERVICES TAX, SPECIAL CIRCLE-1, ERNAKULAM, KOCHI-682015.

¶1605

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

¶1606

3 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001.

¶1607

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

¶1608

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL STANDING COUNSEL(B/O) SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶1609

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1610

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1611

-153-

¶1612

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1613

PRESENT

¶1614

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1615

&

¶1616

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1617

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1618

WA NO. 1143 OF 2019

¶1619

AGAINST THE JUDGEMENT IN WP(C)15762/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶1620

M/S.STEEL TRACK,

¶1621

10/30, PLAVUMURI, KURUVILASSERY, MALA BRANCH AT 10/416, POKKANTHODE, ELAPPULLY, MENONPARA P.O., PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, SRI.MOHAMMED NISTHAR P.Y.

¶1622

BY ADVS.

¶1623

N.MURALEEDHARAN NAIR K.HYMAVATHY

¶1624

RESPONDENT/S:

¶1625

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1626

-154-

¶1627

1 THE ASSISTANT COMMISSIONER(ASSMT)IV, SPECIAL CIRCLE, COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR-680004.

¶1628

2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695002.

¶1629

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

¶1630

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

¶1631

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶1632

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1633

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1634

-155-

¶1635

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1636

PRESENT

¶1637

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1638

&

¶1639

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1640

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1641

WA NO. 1148 OF 2019

¶1642

AGAINST THE JUDGEMENT IN WP(C)17139/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶1643

M/S.BIKKU ASSOCIATES,

¶1644

D/NO.9/639, KANJIKODE WEST P.O., PALAKKAD, REPRESENTED BY ITS MANAGING, PARTNER SRI.P.Y.SAMJEER.

¶1645

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

¶1646

RESPONDENT/S:

¶1647

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

¶1648

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1649

-156-

¶1650

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

¶1651

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

¶1652

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

¶1653

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶1654

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1655

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1656

-157-

¶1657

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1658

PRESENT

¶1659

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1660

&

¶1661

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1662

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1663

WA NO. 1162 OF 2019

¶1664

AGAINST THE JUDGEMENT IN WP(C)28134/2018 OF HIGH COURT OF KERALA APPELLANT:

¶1665

JMR TRADERS 60/6284/C12, CENTRE SQUARE MALL, M.G. ROAD, ERNAKULM, KOCHI 682 035, REPRESENTED BY MANU MATHAI, PARTNER, JMR TRADERS.

¶1666

BY ADVS. K.M.CHERIAN SRI.N.JAYAKUMAR SRI.P.M.GIRIJAVALLABHAN

¶1667

RESPONDENTS:

¶1668

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1669

-158-

¶1670

1 THE STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICES TAX, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI 682 018.

¶1671

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

¶1672

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

¶1673

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

¶1674

BY ADVS.

¶1675

SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL STANDING COUNSEL,CENTRAL BOARD OF EXCISE AND CUSTOMS

¶1676

SRI. P.R SREEJITH, CGC

¶1677

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶1678

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1679

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1680

-159-

¶1681

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1682

PRESENT

¶1683

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1684

&

¶1685

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1686

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1687

WA NO. 1262 OF 2019

¶1688

AGAINST THE JUDGEMENT IN WP(C)21646/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶1689

AYIRAMKOLLY SAND AGED 41 YEARS AMBALAVAYAL, KALPETTA-673593, REPRESENTED BY RAJESH.M MANAGING PARTNER, AYIRAMKOLLY SAND

¶1690

BY ADVS. K.M.CHERIAN SRI.P.M.GIRIJAVALLABHAN SRI.N.JAYAKUMAR

¶1691

RESPONDENT/S:

¶1692

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1693

-160-

¶1694

1 THE STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICES TAX, MAIN ROAD, KALPETTA-673121.

¶1695

2 THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICE TAX, THIRUVANANTHAPURAM-695001

¶1696

3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001

¶1697

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

¶1698

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶1699

SRI. P.R SREEJITH, CGC

¶1700

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶1701

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1702

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1703

-161-

¶1704

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1705

PRESENT

¶1706

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1707

&

¶1708

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1709

WA NO. 1244 OF 2019

¶1710

AGAINST THE JUDGEMENT IN WP(C)39495/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶1711

DEVYANI INTERNATIONAL LIMITED 34/823, LULU INTERNATIONAL SHOPPING MALL, EDAPPALLY, KOCHI - 682 024, REPRESENTED BY S.K.SAHOO, AUTHORISED SIGNATORY, DEVYANI INTERNATIONAL LTD.

¶1712

BY ADVS.

¶1713

K.M.CHERIAN SRI.R.RAMAKRISHNAN POTTY

¶1714

RESPONDENT/S:

¶1715

1 THE STATE TAX OFFICER DEPARTMENT OF STATE GOODS AND SERVICES TAX, 1ST CIRCLE KALAMASSERY, KAKKANAD, KOCHI - 682 025

¶1716

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1717

-162-

¶1718

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

¶1719

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

¶1720

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

¶1721

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶1722

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1723

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1724

-163-

¶1725

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1726

PRESENT

¶1727

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1728

&

¶1729

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1730

WA NO. 1168 OF 2019

¶1731

AGAINST THE JUDGEMENT IN WP(C)38171/2018 OF HIGH COURT OF KERALA APPELLANT:

¶1732

M.K.MARY

¶1733

AGED 84 YEARS W/O LATE JOS THATTIL, PROPRIETRIX, M/S ELITE MEDICAL STORES, MUNICIPAL BUILDING, HOSPITAL CORNER, ROUND SOUTH, THRISSUR.

¶1734

BY ADVS. HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA

¶1735

RESPONDENTS:

¶1736

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1737

-164-

¶1738

1 THE STATE TAX OFFICER-1, STATE GST DEPARTMENT, FIRST CIRLCE, THRISSUR-680 004.

¶1739

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

¶1740

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

¶1741

BY ADVS. GOVERNMENT PLEADER SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶1742

SRI. P.R SREEJITH, CGC

¶1743

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶1744

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1745

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1746

-165-

¶1747

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1748

PRESENT

¶1749

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1750

&

¶1751

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1752

WA NO. 1171 OF 2019

¶1753

AGAINST THE JUDGEMENT IN WP(C)21134/2018 OF HIGH COURT OF KERALA APPELLANT:

¶1754

HOTEL IFTHARR, THOPPUMPADY, KOCHI-5, REPRESENTED BY ITS MANAGING PARTNER, T. MUNEER, AGED 48, S/O. KUNHAMMED.

¶1755

BY ADVS. HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA

¶1756

RESPONDENTS:

¶1757

1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, MATTANCHERRY 682 002

¶1758

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1759

-166-

¶1760

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

¶1761

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

¶1762

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶1763

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1764

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1765

-167-

¶1766

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1767

PRESENT

¶1768

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1769

&

¶1770

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1771

WA NO. 1170 OF 2019

¶1772

AGAINST THE JUDGEMENT IN WP(C)31085/2018 OF HIGH COURT OF KERALA APPELLANT:

¶1773

THE KODUVAYUR SERVICE CO-OPERATIVE BANK LTD, KODUVAYUR, PALAKKAD 678 521, REPRESENTED BY ITS SECRETARY-IN-CHARGE, KRISHNAKUMNARI A, AGED 49, D/O. APPUKUTTAN C

¶1774

BY ADVS. HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA

¶1775

RESPONDENTS:

¶1776

1 THE STATE TAX OFFICER (WC) STATE GST DEPARTMENT, CHITTUR 678 101

¶1777

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1778

-168-

¶1779

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

¶1780

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

¶1781

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶1782

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶1783

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1784

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1785

-169-

¶1786

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1787

PRESENT

¶1788

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1789

&

¶1790

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1791

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1792

WA NO. 1315 OF 2019

¶1793

AGAINST THE JUDGEMENT IN WP(C)16899/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶1794

MANICKAN,AGED 60 YEARS S/O.KELIKUTTY,MANAGING PARTNER,M/S.KMN ENTERPRISES, 17/709,KANNANMEDU,KOZHINJAMPARA, PALAKKAD DISTRICT.

¶1795

BY ADVS.G HARIHARAN SRI.PRAVEEN.H., SMT.K.S.SMITHA SRI.V.R.SANJEEV KUMAR

¶1796

RESPONDENT/S:

¶1797

1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT,CHITTUR TALUK, PALAKKAD DISTRICT-678701.

¶1798

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1799

-170-

¶1800

2 THE INTELLIGENCE OFFICER, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER(INTELLIGENCE),STATE GOODS AND SERVICE TAX DEPARTMENT,PALAKKAD-678001.

¶1801

3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001.

¶1802

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

¶1803

5 THE CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NEW DELHI-110001.

¶1804

BY ADVS.SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL STANDING COUNSEL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶1805

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1806

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1807

-171-

¶1808

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1809

PRESENT

¶1810

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1811

&

¶1812

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1813

WA NO. 1321 OF 2019

¶1814

AGAINST THE JUDGEMENT IN WP(C)16851/2018 OF HIGH COURT OF KERALA APPELLANT:

¶1815

ABDUL NAZAR, AGED 40 YEARS S/O MUHAMMED HANEEFA, PROPRIETOR, M/S. SHIFA AGENCIES, 520, GANDHINAGAR,PUTHENPATHA, 9, KOZHINJAMPARA, PALAKKAD DISTRICT.

¶1816

BY ADVS. G.HARIHARAN, SRI.PRAVEEN.H., SRI.V.R.SANJEEV KUMAR, SMT.K.S.SMITHA

¶1817

RESPONDENTS:

¶1818

1 THE STATE TAX OFFICER

¶1819

STATE GOODS AND SERVICE TAX DEPARTMENT, CHITTUR TALUK, PALAKKAD DISTRICT-678 701.

¶1820

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1821

-172-

¶1822

2 THE INTELLIGENCE OFFICER OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD-678 001.

¶1823

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

¶1824

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

¶1825

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

¶1826

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶1827

SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ.,

¶1828

SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶1829

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1830

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1831

-173-

¶1832

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1833

PRESENT

¶1834

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1835

&

¶1836

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1837

WA NO. 1354 OF 2019

¶1838

AGAINST THE JUDGEMENT IN WP(C)15538/2018 OF HIGH COURT OF KERALA APPELLANT:

¶1839

FIROZ KHAN M. AGED 40 YEARS S/O.MUHAMMED IBRAHIM, HASEENA MANZIL, VELANTHAVALAM678587, CHITTUR TALUK, PALAKKAD DISTRICT.

¶1840

BY ADV G.HARIHARAN

¶1841

RESPONDENTS:

¶1842

1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, CHITTUR TALUK, PALAKKAD DISTRICT-678701.

¶1843

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1844

-174-

¶1845

2 THE INTELLIGENCE OFFICER, OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD-678001.

¶1846

3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001.

¶1847

4 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURM-695001.

¶1848

5 THE CENTREAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001.

¶1849

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶1850

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶1851

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1852

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1853

-175-

¶1854

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1855

PRESENT

¶1856

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1857

&

¶1858

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1859

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1860

WA NO. 1197 OF 2019

¶1861

¶1862

M/S.SULTHANA GOLD AL MOND BUSINESS TRADE LINKS PVT LTD, NO VII/6(1),CHANDAPPURA, KODUNGALLUR-680 664, REPRESENTED BY ITS MANAGING DIRECTOR MR. P.K.NAJMUDEEN.

¶1863

BY ADV P.N.DAMODARAN NAMBOODIRI

¶1864

RESPONDENTS:

¶1865

1 THE ASSISTANT COMMISSIONER (ASSMT) IV, SPECIAL CIRCLE, SGST DEPARTMENT, THRISSUR-680 001.

¶1866

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1867

-176-

¶1868

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

¶1869

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

¶1870

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

¶1871

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SRI. P.R SREEJITH, CGC SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶1872

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1873

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1874

-177-

¶1875

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1876

PRESENT

¶1877

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1878

&

¶1879

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1880

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1881

WA NO. 1212 OF 2019

¶1882

AGAINST THE JUDGEMENT IN WP(C)38041/2018 OF HIGH COURT OF KERALA APPELLANT:

¶1883

JAMES PAUL, AGED 74 YEARS SON OF JAMES P VARGHESE, SNHOSH VILLA, KALATHODU P.O., THRISSUR DISTRICT - 680 655, PROP.SANTHOSH FUEL, KALATHODU P.O, THRISSUR DISTRICT - 680 655.

¶1884

BY ADVS. MATHEWS K.UTHUPPACHAN SRI.TERRY V.JAMES, SRI.SHARAN SHAHIER

¶1885

RESPONDENTS:

¶1886

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

¶1887

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1888

-178-

¶1889

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

¶1890

3 STATE TAX OFFICER II FIRST CIRCLE, STATE GOODS SERVICES TAX DEPARTMENT, THRISSUR - 680 004.

¶1891

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶1892

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1893

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1894

-179-

¶1895

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1896

PRESENT

¶1897

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1898

&

¶1899

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1900

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1901

WA NO. 1284 OF 2019

¶1902

AGAINST THE JUDGEMENT IN WP(C)42326/2018 OF HIGH COURT OF KERALA

¶1903

APPELLANT:

¶1904

M/S. NARAYANAN VYDYANATHAN CHARITABLE AND EDUCATIONAL TRUST,

¶1905

T.C. 15/1989 (9) NARAYANA TOWERS, VAZHUTHACAUD, THYCAUD P.O., THIRUVANANTHAPURAM 695 014, REPRESENTED BY ITS VICE CHAIRMAN M.VAIDYANATHAN.

¶1906

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

¶1907

RESPONDENTS:

¶1908

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1909

-180-

¶1910

1 STATE TAX OFFICER, OFFICE OF THE ASSISTANT COMMISSIONER WORKS CONTRACT, SGST DEPARTMENT, TAX TOWERS, KARAMANA THIRUVANANTHAPURAM 695 002.

¶1911

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

¶1912

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

¶1913

BY ADVS.SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL Mr.B.PRAMOD, CGC, SRI. P.R SREEJITH, CGC SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶1914

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1915

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1916

-181-

¶1917

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1918

PRESENT

¶1919

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1920

&

¶1921

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1922

WA NO. 1268 OF 2019

¶1923

AGAINST THE JUDGEMENT IN WP(C)15484/2018 OF HIGH COURT OF KERALA APPELLANT:

¶1924

SHIBU AGENCIES, PALKULANGARA, THIRUVANANTHAPURAM 695 024 REPRESENTED BY ITS PROPRIETOR SHIBU B.

¶1925

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

¶1926

RESPONDENTS:

¶1927

1 THE STATE TAX OFFICER, SECOND CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM 695 002

¶1928

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1929

-182-

¶1930

2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRTARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001

¶1931

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

¶1932

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SMT.GIRIJA.L., ADDL.CGSC SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN, SRI.P.R.SREEJITH, , CGC

¶1933

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1934

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1935

-183-

¶1936

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1937

PRESENT

¶1938

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1939

&

¶1940

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1941

WA NO. 1246 OF 2019

¶1942

AGAINST THE JUDGEMENT IN WP(C)32914/2018 OF HIGH COURT OF KERALA APPELLANT:

¶1943

RUPESH AND COMPANY KANAKALAYAM, LAKSHMINADA, KOLLAM, REPRESENTED BY ITS PARTNER, RUPESH A.S.

¶1944

BY ADVS. S.SANTHOSH KUMAR SMT.P.LISSY JOSE SMT.ANJANA.S.SANTHOSH

¶1945

RESPONDENT/:

¶1946

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

¶1947

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1948

-184-

¶1949

2 THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NEW DELHI - 110 001

¶1950

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

¶1951

4 THE STATE TAX OFFICER (ON DEPUTATIION) STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, KOLLAM, PIN - 691 002

¶1952

5 THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, KOLLAM, PIN - 691 002

¶1953

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SHRI.P.VIJAYAKUMAR, ASG OF INDIA SRI.P.R.AJITHKUMAR, SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶1954

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1955

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1956

-185-

¶1957

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1958

PRESENT

¶1959

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1960

&

¶1961

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1962

WA NO. 1265 OF 2019

¶1963

AGAINST THE JUDGEMENT IN WP(C)25298/2018 OF HIGH COURT OF KERALA APPELLANT:

¶1964

CDNS TECHNOLOGY INDIA PVT. LTD. 2MD FLOOR THOMPIL BUILDING, SASTHAMANGALAM, THIRUVANANTHAPURAM-695 010, REPRESENTED BY ITS MANAGING DIRECTOR JAYAPRAKASH K.N.

¶1965

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

¶1966

RESPONDENTS:

¶1967

1 STATE TAX OFFICER SGST DEPARTMENT, FIRST CIRCLE, TAX TOWERS, KARAMANA,THIRUVANANTHAPURAM-695 002.

¶1968

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1969

-186-

¶1970

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

¶1971

3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO 46, NORTH BLOCK, NEW DELHI110001.

¶1972

BY ADVS.SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SRI.C.DINESH, SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶1973

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1974

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1975

-187-

¶1976

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1977

PRESENT

¶1978

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1979

&

¶1980

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶1981

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶1982

WA NO. 1247 OF 2019

¶1983

AGAINST THE JUDGEMENT IN WP(C)25677/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶1984

ABHAY BUSINESS CORPORATION KANYA, T.C.IV/544-1, G-3, SREEVILAS LANE, KOWDIAR, THIRUVANANTHAPURAM-695003, REPRESENTED BY ITS MANAGING DIRECTOR R.DILEEPKUMAR.

¶1985

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

¶1986

RESPONDENT/S:

¶1987

1 STATE TAX OFFICER SGST DEPARTMENT, FIRST CIRCLE, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002.

¶1988

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1989

-188-

¶1990

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

¶1991

3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI110001.

¶1992

BY ADVS.SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL Mr.P.R.AJITH KUMAR, CGC, SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN, SRI.P.R.SREEJITH, , CGC

¶1993

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶1994

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶1995

-189-

¶1996

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1997

PRESENT

¶1998

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1999

&

¶2000

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶2001

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2002

WA NO. 2431 OF 2019

¶2003

AGAINST THE JUDGEMENT IN WP(C)13961/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶2004

M/S.SHALIMAR GRANITES, PUTHIYA ROAD, P.O., CHERUKODE, VALLAPPUZHA, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, C.C. THOUFEEQ.

¶2005

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

¶2006

RESPONDENT/S:

¶2007

1 THE STATE TAX OFFICER, STATE GOODS SERVICE TAX DEPARTMENT, PATTAMBI, PALAKKAD - 679 306.

¶2008

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2009

-190-

¶2010

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

¶2011

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

¶2012

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

¶2013

BY SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ.,

¶2014

SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2015

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2016

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2017

-191-

¶2018

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2019

PRESENT

¶2020

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2021

&

¶2022

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2023

WA NO. 1341 OF 2019

¶2024

AGAINST THE JUDGEMENT IN WP(C)14951/2018 OF HIGH COURT OF KERALA APPELLANT:

¶2025

MANGALY INDUSTRIES (P) LTD. RED HILL ESTATE, KALLEKULANGARA, PALAKKAD, REP. BY ITS MANAGING DIRECTOR, SRI.JOE.I.MANGALY, PALAKKAD-678015.

¶2026

BY ADVS.J.JULIAN XAVIER SRI.FIROZ K.ROBIN

¶2027

RESPONDENTS:

¶2028

1 STATE OF KERALA, REP. BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001.

¶2029

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2030

-192-

¶2031

2 ASSISTANT COMMISSIONER INTELLIGENCE, SGST DEPARTMENT, BEHIND CIVIL STATION, PALAKKAD-678001.

¶2032

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

¶2033

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶2034

SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ.,

¶2035

SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2036

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2037

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2038

-193-

¶2039

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2040

PRESENT

¶2041

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2042

&

¶2043

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2044

WA NO. 1525 OF 2019

¶2045

AGAINST THE JUDGEMENT IN WP(C)22630/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶2046

M.A.NAZZAR; AGED 52 YEARS NAAZ MALL, MAIN ROAD, KUZHALMANNAM.

¶2047

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

¶2048

RESPONDENT/S:

¶2049

1 THE STATE TAX OFFICER (INVESTIGATION BRANCH) STATE GOODS AND SERVICES TAX DEPARTMENT KERALA PALAKKAD 678 001.

¶2050

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2051

-194-

¶2052

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

¶2053

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

¶2054

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

¶2055

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL STANDING COUNSEL(B/O), SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶2056

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2057

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2058

-195-

¶2059

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2060

PRESENT

¶2061

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2062

&

¶2063

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶2064

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2065

WA NO. 1572 OF 2019

¶2066

AGAINST THE JUDGEMENT IN WP(C)14972/2018 OF HIGH COURT OF KERALA APPELLANT:

¶2067

GEORGE ALEX

¶2068

PROPRIETOR, KAINIKUNNEL TRADERS, MARIYAPURAM.

¶2069

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

¶2070

RESPONDENTS:

¶2071

1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, CHERUTHONI AT IDUKKI-685 602.

¶2072

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

¶2073

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2074

-196-

¶2075

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

¶2076

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

¶2077

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL STANDING COUNSEL, SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶2078

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2079

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2080

-197-

¶2081

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2082

PRESENT

¶2083

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2084

&

¶2085

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2086

WA NO. 1571 OF 2019

¶2087

AGAINST THE JUDGEMENT IN WP(C)18131/2018 OF HIGH COURT OF KERALA

¶2088

APPELLANT:

¶2089

K.A.CHACKO AGED 66 YEARS PROPRIETOR, MERIN FOODS, THANAKAMANI

¶2090

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

¶2091

RESPONDENTS:

¶2092

1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, CHERUTHONI AT IDUKKI-685602

¶2093

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2094

-198-

¶2095

2 THE COMMISSIONER OF STTE TAXES, TAX TOWER, KILLIPALAM, KARAMANA.P.O., THIRUVANANTHAPURAM-695002

¶2096

3 SECRETARY

¶2097

TAXES DEPARTMENT, GOVERNMENT OF KERALA SECRETARIAT, THIRUVANANTHPAURAM-695001

¶2098

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

¶2099

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL STANDING COUNSEL(B/O)

¶2100

SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ.,

¶2101

SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2102

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2103

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2104

-199-

¶2105

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2106

PRESENT

¶2107

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2108

&

¶2109

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2110

WA NO. 1537 OF 2019

¶2111

AGAINST THE JUDGEMENT IN WP(C)42383/2018 OF HIGH COURT OF KERALA APPELLANT:

¶2112

SULAIKHA T.

¶2113

BISMI CHICKEN STALL, KOTTAKKAL

¶2114

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

¶2115

RESPONDENT/S:

¶2116

1 THE ASSISTANT COMMISSIONER OF STATE TAX,STATE GOODS SERVICE TAX DEPARTMENT, STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, SPECIAL CIRCLE, CIVIL STATION, MALAPPURAM-676 505

¶2117

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2118

-200-

¶2119

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

¶2120

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

¶2121

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2122

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2123

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2124

-201-

¶2125

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2126

PRESENT

¶2127

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2128

&

¶2129

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2130

WA NO. 1675 OF 2019

¶2131

AGAINST THE JUDGEMENT IN WP(C)14662/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶2132

V.K.JOY

¶2133

PROPRIETOR, ST. GEORGE HOLLOW BRICKS AND CEMENT PRODUCTS, KANJIKUZHY P. O., THALLAKANAM.

¶2134

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

¶2135

RESPONDENT/S:

¶2136

1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, CHERUTHONI AT IDUKKI - 685 602.

¶2137

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2138

-202-

¶2139

2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P. O., THIRUVANANTHAPURAM - 695002.

¶2140

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

¶2141

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

¶2142

BY ADV GOVERNMENT PLEADER(B/O) , SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶2143

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2144

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2145

-203-

¶2146

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2147

PRESENT

¶2148

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2149

&

¶2150

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2151

WA NO. 1370 OF 2019

¶2152

¶2153

M/S.RAJUMON GRANITES, 7/208, MALESAMANGALAM, THIRUVILWAMALA, THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, E.P.GOVINDANKUTTY.

¶2154

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

¶2155

RESPONDENT/S:

¶2156

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

¶2157

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2158

-204-

¶2159

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

¶2160

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

¶2161

4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶2162

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2163

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2164

-205-

¶2165

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2166

PRESENT

¶2167

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2168

&

¶2169

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2170

WA NO. 1331 OF 2019

¶2171

AGAINST THE JUDGEMENT IN WP(C) 21175/2018 OF HIGH COURT OF KERALA

¶2172

APPELLANT:

¶2173

SOWPARNIKA PROJECTS AND INFRASTRUCTURES PVT. LTD. T.C. NO. V-2342 -A-26, 1ST FLOOR, GOLF LINKS ROAD, KOWDIAR GARDENS, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGER (ACCOUNTS), AMBILI BALAKRISHNAN.

¶2174

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

¶2175

RESPONDENTS:

¶2176

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2177

-206-

¶2178

1 THE ASSISTANT COMMISSIONER (WORKS CONTRACT) 2ND FLOOR, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM695 002

¶2179

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

¶2180

3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLCOK, NEW DELHI110 001

¶2181

BY ADVS.

¶2182

Mr.K.K.SETHUKUMAR, CGC SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶2183

SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ.,

¶2184

SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2185

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2186

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2187

-207-

¶2188

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2189

PRESENT

¶2190

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2191

&

¶2192

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 1337 OF 2019

¶2193

¶2194

A.C.K.SONS ROCKS PROCESSING UNIT VETTILAPPARA,CHALAKUDY,THRISSUR, REPRESENTED BY ITS PROPRIETOR, A.K.CHANDRABOSE.

¶2195

BY ADVS. SAIJO HASSAN, SRI.BENOJ C AUGUSTIN SRI.RAFEEK. V.K., SMT.P.PARVATHY

¶2196

RESPONDENT/S:

¶2197

1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, CHALAKUDY.

¶2198

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2199

-208-

¶2200

2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001.

¶2201

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

¶2202

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

¶2203

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL STANDING COUNSEL (B/O) SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN, SRI.P.R.SREEJITH, , CGC

¶2204

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2205

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2206

-209-

¶2207

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2208

PRESENT

¶2209

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2210

&

¶2211

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2212

WA NO. 1348 OF 2019

¶2213

AGAINST THE JUDGEMENT IN WP(C)13699/2019 OF HIGH COURT OF KERALA APPELLANT/S:

¶2214

P.T.RAJU

¶2215

M/S. PUKADIYIL TRADERS, PARUTHUMPARA, KUZHIMATTOM P.O., KOTTAYAM 686 533.

¶2216

BY ADV C.K.SREEJITH

¶2217

RESPONDENT/S:

¶2218

1 STATE TAX OFFICER SECOND CIRCLE, SGST DEPARTMENT, KOTTAYAM 686 001.

¶2219

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2220

-210-

¶2221

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

¶2222

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

¶2223

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SRI.P.R.AJITHKUMAR, SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN, SRI.P.R.SREEJITH, , CGC

¶2224

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2225

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2226

-211-

¶2227

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2228

PRESENT

¶2229

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2230

&

¶2231

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2232

WA NO. 1338 OF 2019

¶2233

AGAINST THE JUDGEMENT IN WP(C)38393/2018 OF HIGH COURT OF KERALA APPELLANT:

¶2234

M/S.KADALTHEERAM AYURVEDIC LIFESTYLES PVT. LTD VENKULAM,EDAVA, THIRUVANANTHAPURAM,REPRESENTED BY DIRECTOR, MOHAMMED FAWZY SALAM,AGED 49 YEARS,S/O LATE ABDUL SALAM.

¶2235

BY ADV A.AHZAR

¶2236

RESPONDENTS:

¶2237

1 THE ASSISTANT COMMISSIONER OFFICE OF THE ASSISTANT COMMISSIONER(ASSESSMENT),COMMERCIAL TAXES,SPECIAL CIRCLE-1,TRIVANDRUM-695001.

¶2238

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2239

-212-

¶2240

2 THE COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, TAX TOWER,KILLIPALAM,KARAMANA.P.O, THIRUVANANTHAPURAM-695002.

¶2241

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

¶2242

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

¶2243

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶2244

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2245

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2246

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2247

-213-

¶2248

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2249

PRESENT

¶2250

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2251

&

¶2252

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2253

WA NO. 1353 OF 2019

¶2254

¶2255

M/S.ADALTHEERAM AYURVEDIC BEACH RESORT VENKULAM, EDAVA,TRIVANDRUM, REPRESENTED BY DIRECTOR, MOHAMMED FAWZY SALAM, AGED 49 YEARS, S/O. LATE ABDUL SALAM

¶2256

BY ADV A.AHZAR

¶2257

RESPONDENT/S:

¶2258

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

¶2259

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2260

-214-

¶2261

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

¶2262

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

¶2263

4 THE STATE TAX OFFICER (LUXURY TAXES) OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM DISTRICT695 001

¶2264

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2265

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2266

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2267

-215-

¶2268

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2269

PRESENT

¶2270

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2271

&

¶2272

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2273

WA NO. 1418 OF 2019

¶2274

AGAINST THE JUDGEMENT IN WP(C)36597/2018 OF HIGH COURT OF KERALA APPELLANT:

¶2275

K.T.MANOJKUMAR AGED 52 YEARS

¶2276

S/O. K. P. THANKAPPAN, PROPRIETOR, HOTEL GAYATHRI GRAND, OPPOSITE GOVT. HOSPITAL, CHERUPULASSERY, PALAKKAD.

¶2277

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

¶2278

RESPONDENTS:

¶2279

1 THE STATE TAX OFFICER (IB) STATE GST DEPARTMENT, PALAKKAD - 678 101.

¶2280

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2281

-216-

¶2282

2 THE COMMISSIONER STATE GST DEPARTMENT, THIRUVANANTHAPURAM - 695 001.

¶2283

3 SECRETARY STATE GST DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

¶2284

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2285

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2286

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2287

-217-

¶2288

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2289

PRESENT

¶2290

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2291

&

¶2292

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2293

WA NO. 1417 OF 2019

¶2294

AGAINST THE JUDGEMENT IN WP(C)37475/2018 OF HIGH COURT OF KERALA APPELLANT:

¶2295

K.T.MANOJKUMAR AGED 52 YEARS

¶2296

S/O.K.P.THANKAPPAN, PROPRIETOR, HOTEL GAYATHRI GRAND, OPP.GOVT.HOSPITAL, CHERPULASSERY, PALAKKAD.

¶2297

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

¶2298

RESPONDENTS:

¶2299

1 THE STATE TAX OFFICER (IB) STATE GST DEPARTMENT, PALAKKAD-678 101.

¶2300

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2301

-218-

¶2302

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

¶2303

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

¶2304

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2305

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2306

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2307

-219-

¶2308

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2309

PRESENT

¶2310

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2311

&

¶2312

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2313

WA NO. 1372 OF 2019

¶2314

AGAINST THE JUDGEMENT IN WP(C)14607/2018 OF HIGH COURT OF KERALA APPELLANT:

¶2315

M.J.AUTOMATION 4/214,CHAMPAKARA CHURCH ROAD,MARADU.P.O,KOCHI682304,REPRESENTED BY ANNIE JOSEPH,PROPRIETOR,M/S.M.J.AUTOMATION. THIRUVANANTHAPURAM

¶2316

BY ADVS. K.M.CHERIAN P.M.GIRIJAVALLABHAN

¶2317

RESPONDENTS:

¶2318

1 THE COMMERCIAL TAX OFFICER STATE GST DEPARMENT,IST CIRCLE,THRIPUNITHURA,KOCHI682031. THIRUVANANTHAPURAM

¶2319

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2320

-220-

¶2321

2 THE COMMISSIONER, DEPARTMENT OF STATE GOODS AND SERVICES TAX,KARAMANA,THIRUVANANTHAPURAM-695002.

¶2322

3 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695001.

¶2323

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

¶2324

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN, SRI.P.R.SREEJITH, , CGC

¶2325

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2326

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2327

-221-

¶2328

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2329

PRESENT

¶2330

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2331

&

¶2332

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2333

WA NO. 1490 OF 2019

¶2334

AGAINST THE JUDGEMENT IN WP(C)15996/2018 OF HIGH COURT OF KERALA

¶2335

APPELLANT:

¶2336

M/S.WELCARE HOSPITAL WELCARE JUNCTION, SHORNUR ROAD, PALLIPPURAM.P.O, PALAKKAD-678006 REP. BY ITS MANAGING DIRECTOR, A.V.MANAF

¶2337

BY ADV J.JULIAN XAVIER

¶2338

RESPONDENTS:

¶2339

1 COMMERCIAL TAX OFFICER(LUXURY TAX) OFFICE OF TH DEPUTY COMMISSIONER, COMMERCIAL TAXES, PALAKKAD-673001

¶2340

2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA.P.O, THIRUVANANTHAPURAM-695002

¶2341

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2342

-222-

¶2343

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

¶2344

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

¶2345

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL STANDING COUNSEL(B/O)

¶2346

SRI P.R SREEJITH, CGC

¶2347

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2348

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2349

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2350

-223-

¶2351

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2352

PRESENT

¶2353

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2354

&

¶2355

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶2356

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2357

WA NO. 1498 OF 2019

¶2358

AGAINST THE JUDGEMENT IN WP(C)39938/2018 OF HIGH COURT OF KERALA APPELLANTS:

¶2359

ATLAS HOLIDAY PRIVATE LIMITED ATLAS AIRPORT HOTEL, APPARTMENT ATLAS GOLD TOWNSHIP, CELESTIAL PARK XIV/188A, 193, NAYYATHODU, NEDUMNASSERY ERNAKULAM-683572 REPRESENTED BY ITS GENERAL MANAGER JOSE VARGHESE

¶2360

BY ADVS. DR.K.P.PRADEEP SRI.SANAND RAMAKRISHNAN SMT.NEENA ARIMBOOR, SRI.T.T.BIJU SMT.ANJANA KANNATH

¶2361

RESPONDENTS:

¶2362

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2363

-224-

¶2364

1 STATE OF KERALA REPRESENTED BY ITS SECRETARY(TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001

¶2365

2 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT TAX TOWERS, KILLIPALAM, KARAMANA.P.O. THIRUVANANTHAPURAM-695002

¶2366

3 STATE TAX OFFICER/LUXURY TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES/KERALA STATE GOODS AND SERVICE ATX OFFICE OF THE DEPUTY COMMISSIONER MATTANCHERY, ERNAKULAM-682002

¶2367

4 GOODS AND SERVICE TAX COUNCIL GOVERNMENT OF INDIA OFFICE OF THE GST COUNCIL SECRETARIAT 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANAPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110001 REPRESENTED BY ITS ADDITIONAL SECRETARY

¶2368

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2369

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2370

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2371

-225-

¶2372

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2373

PRESENT

¶2374

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2375

&

¶2376

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶2377

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2378

WA NO. 1516 OF 2019

¶2379

AGAINST THE JUDGEMENT IN WP(C)22508/2018 OF HIGH COURT OF KERALA APPELLANT:

¶2380

ABRAHAM VARGHESE AGED 57 YEARS S/O. (LATE) K.V.VARKEY, PROPRIETOR, M/S. RONY TIMBERS, POOZHIKKADU, PANDALAM, PATHANAMTHITTA-689 512.

¶2381

BY ADVS. ASWIN GOPAKUMAR SRI.ANWIN GOPAKUMAR, SMT.KALA G.NAMBIAR SRI.K.AMAL NATH NAIK, SRI.RENOY VINCENT SRI.NIRANJAN SUDHIR

¶2382

RESPONDENTS:

¶2383

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2384

-226-

¶2385

1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.

¶2386

2 THE STATE TAX OFFICER-1 STATE GOODS AND SERVICES TAX DEPARTMENT, ADOOR, PATHANAMTHITTA-689 645.

¶2387

3 THE STATE TAX OFFICER (INTELLIGENCE SQUAD NO.1) STATE GOODS AND SERVICES TAX DEPARTMENT, PATHANAMTHITTA-689 645.

¶2388

4 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, KOZHENCHERRY, PATHANAMTHITTA-689 645.

¶2389

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2390

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2391

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2392

-227-

¶2393

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2394

PRESENT

¶2395

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2396

&

¶2397

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶2398

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2399

WA NO. 1505 OF 2019

¶2400

AGAINST THE JUDGEMENT IN WP(C)29132/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶2401

M.A.ASHRAF, AGED 53 YEARS PROPRIETOR,M/S. SHANGRI-LA TRADING AND MARKETING KAIPARAMBU, THRISSUR 680 546

¶2402

BY ADV P.N.DAMODARAN NAMBOODIRI

¶2403

RESPONDENT/S:

¶2404

1 THE AGRI.INCOME TAX OFFICER/COMMERCIAL TAX OFFICER, DEPT. OF COMMERCIAL TAXES, POOTHOLE, THRISSUR 680 004

¶2405

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

¶2406

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2407

-228-

¶2408

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

¶2409

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

¶2410

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶2411

SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2412

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2413

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2414

-229-

¶2415

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2416

PRESENT

¶2417

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2418

&

¶2419

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶2420

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 1518 OF 2019

¶2421

AGAINST THE JUDGEMENT IN WP(C)18038/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶2422

M/S SYLCON, DOOR NO. 40/562, M.G. ROAD, KOCHI, REPRESENTED BY ITS PARTNER, MR. SHIRAZ K.V, AGED 44, S/O. K. HAMZOO.

¶2423

BY ADVS. PRAVEEN K. JOY; SRI.E.S.SANEEJ SRI.M.P.UNNIKRISHNAN; SMT.M.K.SAMYUKTHA SRI.N.ABHILASH; SMT.M.R.ESHRATH BAI SMT.BEENA JOSEPH; SMT.SREELEKHA. P

¶2424

RESPONDENT/S:

¶2425

1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001

¶2426

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2427

-230-

¶2428

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

¶2429

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

¶2430

4 COMMERCIAL TAX OFFICER, KVAT CIRCLE IV, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682 015

¶2431

5 INSPECTING ASSISTANT COMMISSIONER, RECOVERY COMMERCIAL TAXES, ERNAKULAM-682 015

¶2432

BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL

¶2433

SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2434

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2435

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2436

-231-

¶2437

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2438

PRESENT

¶2439

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2440

&

¶2441

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2442

WA NO. 1513 OF 2019

¶2443

AGAINST THE JUDGEMENT IN WP(C)17709/2018 OF HIGH COURT OF KERALA APPELLANT:

¶2444

K.V.SHIRAZ, AGED 47 YEARS

¶2445

S/O.K.HAMZOO, PROPRIETOR, NEHA LEATHER, PKV BUILDING, DOOR NO.40/1488, 1ST FLOOR, MARKET ROAD, ERNAKULAM.

¶2446

BY ADV PRAVEEN K. JOY

¶2447

RESPONDENTS:

¶2448

1 STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695001.

¶2449

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2450

-232-

¶2451

2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT OF REVENUE AND FINANCE, NEW DELHI- 110001.

¶2452

3 COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM- 695001.

¶2453

4 ASSISTANT COMMISSIONER, SPECIAL CIRCLE II, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM- 682015.

¶2454

BY ADVS.SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SMT.VANDANA P., CGC, SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN, SRI.P.R.SREEJITH, , CGC

¶2455

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2456

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2457

-233-

¶2458

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2459

PRESENT

¶2460

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2461

&

¶2462

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2463

WA NO. 1539 OF 2019

¶2464

AGAINST THE JUDGEMENT IN WP(C)415/2019 OF HIGH COURT OF KERALA APPELLANT/S:

¶2465

SYLCON RETAIL VENTURE

¶2466

NEAR PAICO, M G ROAD, KOCHI REPRESENTED BY ITS MANAGING PARTNER, MR.SHIRAZ K V, AGED 44, S/O.K HAMZOO

¶2467

BY ADV PRAVEEN K. JOY

¶2468

RESPONDENT/S:

¶2469

1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001

¶2470

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2471

-234-

¶2472

2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT OF REVENUE AND FINANCE, NEW DELHI-110001

¶2473

3 COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAURAM-695001

¶2474

4 INTELLIKGENCE OFFICER(IB) DEPARTMENT OF COMMERCIAL TAXES, EDAPALLY, ERNAKULAM682024.

¶2475

5 STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, KAKKANAD-682030,

¶2476

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SRI.P.R.AJITHKUMAR, GOVT. PLEADER(B/O) SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN, SRI.P.R.SREEJITH, , CGC

¶2477

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2478

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2479

-235-

¶2480

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2481

PRESENT

¶2482

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2483

&

¶2484

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶2485

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2486

WA NO. 1541 OF 2019

¶2487

AGAINST THE JUDGEMENT IN WP(C)35879/2018 OF HIGH COURT OF KERALA APPELLANT:

¶2488

SYLCON RETAIL VENTURE

¶2489

NEAR PAICO,M G ROAD,KOCHI,REPRESENTED BY ITS MANAGING PARTNER,MR.SHIRAZ.K.V,AGED 44,S/O K HAMZOO.

¶2490

BY ADV PRAVEEN K. JOY

¶2491

RESPONDENTS:

¶2492

1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT,SECRETARIAT,THIRUVANANTHAPURAM-695001.

¶2493

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2494

-236-

¶2495

2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT OF REVENUE AND FINANCE, NEW DELHI-110001.

¶2496

3 COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS,KARAMANA,THIRUVANANTHAPURAM-695001.

¶2497

4 STATE TAX OFFICER, KVAT CIRCLE III,STATE GOODS AND SERVICE TAX DEPARTMENT,ERNAKULAM-682015.

¶2498

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SRI.P.R.AJITHKUMAR SRI. P.R SREEJITH, CGC SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2499

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2500

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2501

-237-

¶2502

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2503

PRESENT

¶2504

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2505

&

¶2506

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2507

WA NO. 1526 OF 2019

¶2508

AGAINST THE JUDGEMENT IN WP(C)18753/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶2509

VADAKKANCHERY TRADING COMPANY MASJID ROAD, BIG BAZAR, PALAKKAD REPRESENTED BY ITS MANAGING PARTNER JALALUDHEEN R.S.

¶2510

BY ADVS. K.P.PRADEEP SRI.SANAND RAMAKRISHNAN, SMT.NEENA ARIMBOOR SRI.T.T.BIJU, SRI.K.P.KESAVAN NAIR SMT.T.THASMI

¶2511

RESPONDENT/S:

¶2512

1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, 695 001.

¶2513

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2514

-238-

¶2515

2 THE COMMERCIAL TAX OFFICE, 1ST CIRCLE DEPARTMENT OF COMMERCIAL TAXES, CIVIL STATION, PALAKKAD.

¶2516

3 COMMISSIONER OF KERALA STATE GST KERALA, STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM .

¶2517

4 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 110 001, REPRESENTED BY ITS ADDITIONAL SECRETARY.

¶2518

BY ADVS.SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SRI.P.R.AJITHKUMAR, SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2519

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2520

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2521

-239-

¶2522

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2523

PRESENT

¶2524

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2525

&

¶2526

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2527

WA NO. 1538 OF 2019

¶2528

AGAINST THE JUDGEMENT IN WP(C)41995/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶2529

SYLCON RETAIL VENTURE

¶2530

NEAR PAICO, MG ROAD, KOCHI, REPRESENTED BY ITS MANAGING PARTNER, MR.SHIRAZ KV AGED 44, S/O. K HAMZOO

¶2531

BY ADV PRAVEEN K. JOY

¶2532

RESPONDENT/S:

¶2533

1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARIAT TO GOVERNMENT , SECRETARIAT, THIRUVANANTHAPURAM-695001

¶2534

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2535

-240-

¶2536

2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT OF REVENUE AND FINANCE, NEW DELHI-110001

¶2537

3 COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695001

¶2538

4 STATE TAX OFFICER, KVAT CIRCLE III, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM-682015

¶2539

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SRI.P.R.AJITHKUMAR SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶2540

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2541

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2542

-241-

¶2543

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2544

PRESENT

¶2545

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2546

&

¶2547

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2548

WA NO. 1604 OF 2019

¶2549

AGAINST THE JUDGEMENT IN WP(C)18040/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶2550

MR.SHIRAZ K.V. AGED 44 YEARS S/O.K.HAMZOO, PROPRIETOR, NEHA LEATHER, PKV BUILDING, DOOR NO.40/1468, 1ST FLOOR, MARKET ROAD, ERNAKULAM.

¶2551

BY ADV PRAVEEN K. JOY

¶2552

RESPONDENT/S:

¶2553

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

¶2554

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2555

-242-

¶2556

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

¶2557

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

¶2558

4 COMMERCIAL TAX OFFICER/STATE TAX OFFICER, KVAT CIRCLE TAXES, ERNAKULAM-682 015.

¶2559

5 ASSISTANT COMMISSIONER, SPECIAL CIRCLE II, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM-682 015.

¶2560

6 INSPECTING ASSISTANT COMMISSIONER(RECOVERY), COMMERCIAL TAXES, KAKKANAD-682 030.

¶2561

SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ.,

¶2562

SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2563

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2564

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2565

-243-

¶2566

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2567

PRESENT

¶2568

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2569

&

¶2570

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2571

WA NO. 1586 OF 2019

¶2572

AGAINST THE JUDGEMENT IN WP(C)18047/2018 OF HIGH COURT OF KERALA APPELLANT:

¶2573

ZAIN SHOES

¶2574

DOOR NO. 40/8150, QUEEN TOWER, NARAKATHARA ROAD, ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER MR. SHIRAZ K.V, AGED 44, S/O. K. HAMZOO.

¶2575

BY ADV PRAVEEN K. JOY

¶2576

RESPONDENTS:

¶2577

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

¶2578

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2579

-244-

¶2580

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

¶2581

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

¶2582

4 COMMERCIAL TAX OFFICER/STATE TAX OFFICER, KVAT CIRCLE TAXES, ERNAKULAM-682 -682 015.

¶2583

5 INTELLIGENCE OFFICER (IB), DEPARTMENT OF COMMERCIAL TAXES, EDAPPALLY, KOCHI-682 024.

¶2584

6 INSPECTING ASSISTANT COMMISSIONER (RECOVERY) COMMERCIAL TAXES, KAKKANAD-682 030

¶2585

BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL ASG(B/O) P.VANDANA, SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN, SRI.P.R.SREEJITH, , CGC

¶2586

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2587

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2588

-245-

¶2589

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2590

PRESENT

¶2591

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2592

&

¶2593

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2594

WA NO. 1575 OF 2019

¶2595

AGAINST THE JUDGEMENT IN WP(C)18039/2018 OF HIGH COURT OF KERALA APPELLANT:

¶2596

K.V.SHIRAZ AGED 47 YEARS

¶2597

S/O K HAMZOO, PROPRIETOR, NEHA LEATHER, PKV BUILDING, DOOR NO.40/1488, 1ST FLOOR, MARKET ROAD, ERNAKULAM

¶2598

BY ADVS. PRAVEEN K. JOY SRI.E.S.SANEEJ

¶2599

RESPONDENTS:

¶2600

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

¶2601

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2602

-246-

¶2603

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

¶2604

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

¶2605

4 INTELLIGENCE OFFICER (IB) OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE), STATE GOODS AND SERVICE TAX DEPARTMENT, DEPARTMENT OF COMMERCIAL TAXES, EDAPALLY, ERNAKULAM - 682 024

¶2606

5 INSPECTING ASSISTANT COMMISSIONER RECOVERY COMMERCIAL TAXES, ERNAKULAM - 682 015

¶2607

BY ADVS.

¶2608

SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SRI.P.R.AJITHKUMAR

¶2609

SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ.,

¶2610

SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2611

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2612

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2613

-247-

¶2614

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2615

PRESENT

¶2616

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2617

&

¶2618

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2619

WA NO. 1600 OF 2019

¶2620

AGAINST THE JUDGEMENT IN WP(C)18191/2018 OF HIGH COURT OF KERALA APPELLANT:

¶2621

JOS ISSAC PUTHENPARAMBIL HOUSE, SANTHIGIRI, CHAKKUPALLAM, IDUKKI685 559.

¶2622

BY ADV P.N.DAMODARAN NAMBOODIRI

¶2623

RESPONDENTS:

¶2624

1 THE STATE TAX OFFICER(INT) SQUAD NO.VI, DEPARTMENT OF COMMERCIAL TAXES, IDUKKI AT KUMILY-685 509.

¶2625

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2626

-248-

¶2627

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

¶2628

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

¶2629

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

¶2630

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶2631

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2632

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2633

-249-

¶2634

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2635

PRESENT

¶2636

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2637

&

¶2638

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2639

WA NO. 1620 OF 2019

¶2640

AGAINST THE JUDGEMENT IN WP(C)147/2019 OF HIGH COURT OF KERALA APPELLANT/S:

¶2641

SYLCON RETAIL VENTURE

¶2642

NEAR PAICO, M.G ROAD, KOCHI, REPRESENTED BY ITS MANAGER, PARTNER, MR. SHIRAZ K.V, AGED 44, S/O. K. HAMZOO.

¶2643

BY ADV PRAVEEN K. JOY

¶2644

RESPONDENT/S:

¶2645

1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001.

¶2646

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2647

-250-

¶2648

2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT OF REVENUE AND FINANCE, NEW DELHI-110001.

¶2649

3 COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695001.

¶2650

4 COMMERCIAL TAX OFFICER/STATE TAX OFFICER, KVAT CIRCLE, III TAXES, ERNAKULAM-682015.

¶2651

5 INSPECTING ASSISTANT COMMISSIONER(RECOVERY) COMMERCIAL TAXES, KAKKANAD-682030.

¶2652

BY ADVS.

¶2653

SRI. P.R SREEJITH, CGC SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2654

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2655

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2656

-251-

¶2657

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2658

PRESENT

¶2659

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2660

&

¶2661

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2662

WA NO. 1981 OF 2019

¶2663

AGAINST THE JUDGEMENT IN WP(C)22557/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶2664

SUDHEER.V.K AGED 43 YEARS LAKSHMI JEWELLERY WORKS, VI/301/2, NEHRU NAGAR, KAIRALI ROAD, KURIACHIRA, THRISSUR-680006.

¶2665

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

¶2666

RESPONDENT/S:

¶2667

1 THE STATE TAX OFFICER, SQUAD NO.II, DEPARTMENT OF GOODS AND SERVICE TAX, POOTHOLE.P.O., THRISSUR-680004.

¶2668

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2669

-252-

¶2670

2 THE STATE TAX OFFICER, IVTH CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE.P.O., THRISSUR-680004.

¶2671

3 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695002.

¶2672

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

¶2673

5 THE UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI110001.

¶2674

6 THE TAHSILDAR, (REVENUE RECOVERY), TALUK OFFICE, THRISSUR-680001.

¶2675

BY SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ.,

¶2676

SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2677

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2678

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2679

-253-

¶2680

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2681

PRESENT

¶2682

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2683

&

¶2684

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶2685

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2686

WA NO. 1631 OF 2019

¶2687

AGAINST THE JUDGEMENT IN WP(C)32363/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶2688

ISD SENIOR SECONDARY SCHOOL, MAIN ROAD, PAYYANNUR, REP.BY ITS MANAGER MANI SUBRAMANIAN, AGED 67 YEARS, S/O. UMA MAHESWARA IYYER, ISD ENGLISH SCHOOL, PAYYANNUR, KANNUR DIST

¶2689

BY ADV C.K.SREEJITH

¶2690

RESPONDENT/S:

¶2691

1 STATE TAX OFFICER(INVESTIGATION BRANCH), STATE GOODS AND SERVICE TAX DEPARTMENT, KANNUR DIST670 141

¶2692

2 STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, PAYYANNUR, KANNUR DIST-670 141

¶2693

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2694

-254-

¶2695

3 THE DEPUTY COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, KANNUR DIST-670 141

¶2696

4 INSPECTING ASSISTANT COMMISSIONER (IB) STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE,-673 001

¶2697

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

¶2698

6 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI110001

¶2699

BY ADVS. GOVT. PLEADER (B/O) SRI.P.R.AJITHKUMAR, SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶2700

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2701

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2702

-255-

¶2703

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2704

PRESENT

¶2705

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2706

&

¶2707

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2708

WA NO. 1663 OF 2019

¶2709

AGAINST THE JUDGEMENT IN WP(C)25699/2018 OF HIGH COURT OF KERALA APPELLANT:

¶2710

PRADEEP.M.K.

¶2711

PROPRIETOR, M.K.RUBBERS, KP2/480, MANALATHODI BUILDING, CHERYA, PALAKKAD

¶2712

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

¶2713

RESPONDENTS:

¶2714

1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, FIRST CIRCLE, PALAKKAD-678001

¶2715

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2716

-256-

¶2717

2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA.P.O., THIRUVANANTHAPURAM-695002

¶2718

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

¶2719

4 THE CENTAL BOARD OF EXCISE CUSTOMS, DEPARTMENT OF REVENUE MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001

¶2720

BY ADV SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS

¶2721

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶2722

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2723

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2724

-257-

¶2725

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2726

PRESENT

¶2727

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2728

&

¶2729

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2730

WA NO. 1710 OF 2019

¶2731

¶2732

M/S. BPM ENTERPRISES 5/413C, PERUMANI, ARACKAPPADY, VENGOLA P.O, PERUMBAVOOR-683 553, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SRI. P.M. MATHAI.

¶2733

BY ADV TOMSON T.EMMANUEL

¶2734

RESPONDENT/S:

¶2735

1 STATE TAX OFFICER FORMERLY COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, MINI CIVIL STATION, PERUMBAVOOR-633 542.

¶2736

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2737

-258-

¶2738

2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM-695 002

¶2739

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

¶2740

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

¶2741

5 ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERY, COCHIN-682 002

¶2742

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶2743

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2744

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2745

-259-

¶2746

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2747

PRESENT

¶2748

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2749

&

¶2750

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶2751

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2752

WA NO. 1922 OF 2019

¶2753

AGAINST THE JUDGEMENT IN WP(C)15447/2018 OF HIGH COURT OF KERALA APPELLANT:

¶2754

M/S. PERINTHALMANNA GOLD LLP CALICUT ROAD ANGADIPPURAM, PERINTHALMANNA, MALAPPURAM 679321, REPRESENTED BY ITS DESIGNATED PARTNER IBRAHIMIKUTTY PALASSERY

¶2755

BY ADVS. P.RAGHUNATH SRI..PREMJITH NAGENDRAN

¶2756

RESPONDENTS:

¶2757

1 STATE TAX OFFICER-2 DEPT. OF STATE GOODS AND SERVICE TAXES, PERINTALMANNA - 679322.

¶2758

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2759

-260-

¶2760

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

¶2761

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

¶2762

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

¶2763

BY ADV GOVERNMENT PLEADER(B/O)

¶2764

SRI. P.R SREEJITH, CGC

¶2765

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2766

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2767

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2768

-261-

¶2769

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2770

PRESENT

¶2771

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2772

&

¶2773

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2774

WA NO. 1713 OF 2019

¶2775

AGAINST THE JUDGEMENT IN WP(C)37602/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶2776

ANAPPARA KARINKALLU THOZHILLI SAHAYA CO-OPERATIVE SOCIETY LTD.IX/350, P.O.RAMAVARMAPURAM, ANAPPARA, THRISSUR-680 631, REPRESENTED BY ITS SECRETARY SMT.RADHIKA.M.V.

¶2777

BY ADV TOMSON T.EMMANUEL

¶2778

RESPONDENT/S:

¶2779

1 STATE TAX OFFICER FORMERLY INTELLIGENCE OFFICER(IB), STATE GOODS AND SERVICES TAX DEPARTMENT, PUTHOL, THRISSUR-680 004.

¶2780

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2781

-262-

¶2782

2 STATE TAX OFFICER, FORMERLY COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, PUTHOL, THRISSUR-680 004.

¶2783

3 THE COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 022.

¶2784

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

¶2785

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

¶2786

6 ASSISTANT COMMISSIONER, FORMERLY INSPECTING ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, PUTHOL, THRISSUR-680 004.

¶2787

SRI. P.R SREEJITH, CGC SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2788

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2789

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2790

-263-

¶2791

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2792

PRESENT

¶2793

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2794

&

¶2795

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2796

WA NO. 1741 OF 2019

¶2797

AGAINST THE JUDGEMENT IN WP(C)26258/2018 OF HIGH COURT OF KERALA APPELLANT:

¶2798

GEORGE JOSHUA AUTHORIZED PERSON, M/S STAT ONE IT SOLUTIONS INDIA PVT.LTD, T.C NO 26/319(1), THEKKUMMOODU, VANCHIYOOR, THIRUVANANTHAPURAM.

¶2799

BY ADV C.K.SREEJITH

¶2800

RESPONDENTS:

¶2801

1 STATE TAX OFFICER 1ST CIRCLE, STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALOM, TRIVANDRUM-695 002.

¶2802

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2803

-264-

¶2804

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

¶2805

3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI110001.

¶2806

BY ADV SRI.P.R.AJITHKUMAR SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶2807

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2808

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2809

-265-

¶2810

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2811

PRESENT

¶2812

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2813

&

¶2814

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2815

WA NO. 1802 OF 2019

¶2816

AGAINST THE JUDGEMENT IN WP(C)23222/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶2817

JOMOL

¶2818

M/S.REJI TRADERS, 314/II, CHENTHAMANGALAM GOTHURUTH P.O., NORTH PARUR, ERNAKULAM DISTRICT-683516.

¶2819

BY ADVS. G.HARIHARAN SRI.PRAVEEN.H.

¶2820

RESPONDENT/S:

¶2821

1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, NORTH PARUR, ERNAKULAM DISTRICT-683513.

¶2822

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2823

-266-

¶2824

2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001.

¶2825

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

¶2826

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

¶2827

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶2828

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2829

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2830

-267-

¶2831

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2832

PRESENT

¶2833

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2834

&

¶2835

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶2836

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2837

WA NO. 2047 OF 2019

¶2838

AGAINST THE JUDGEMENT IN WP(C)15461/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶2839

ANSARI HARDWARE, MUKKOM MAIN ROAD, MUKKOM, KOZHIKODE-673602, REPRESENTED BY ITS MANAGING PARTNER MOHAMMED HAJI.

¶2840

BY ADVS. PREMJIT NAGENDRAN SRI.P.RAGHUNATH

¶2841

RESPONDENT/S:

¶2842

1 STATE TAX OFFICER, 4TH CIRCLE, DEPARTMENT OF STATE GOODS AND SERVICE TAXES, KOZHIKODE-673006.

¶2843

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2844

-268-

¶2845

2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001.

¶2846

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

¶2847

4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPT. OF REVENUE, MINISTRY OF FINANCE, GOVT. OF INDIA, NEW DELHI 110 001.

¶2848

SRI. P.R SREEJITH, CGC

¶2849

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2850

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2851

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2852

-269-

¶2853

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2854

PRESENT

¶2855

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2856

&

¶2857

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2858

WA NO. 1835 OF 2019

¶2859

AGAINST THE JUDGEMENT IN WP(C)18150/2018 OF HIGH COURT OF KERALA APPELLANT:

¶2860

M/S.VASANTHAM WEDDING CASTLE NEAR K.S.R.T.C., PERINTHALMANNA, REPRESENTED BY ITS MANAGING PARTNER, ABDUL BARI.V.

¶2861

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

¶2862

RESPONDENTS:

¶2863

1 THE STATE TAX OFFICER-2 STATE GOODS AND SERVICES TAX DEPARTMENT, PERINTHALMANNA-679 322.

¶2864

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2865

-270-

¶2866

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

¶2867

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

¶2868

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

¶2869

BY ADV GOVT. PLEADER(B/O)

¶2870

SRI. P.R SREEJITH, CGC

¶2871

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2872

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2873

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2874

-271-

¶2875

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2876

PRESENT

¶2877

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2878

&

¶2879

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2880

WA NO. 1853 OF 2019

¶2881

AGAINST THE JUDGEMENT IN WP(C)34090/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶2882

LAILA KURIEN, AGED 55 YEARS AUTHORIZED PERSON, M/S. HEVEA RUBBER TECHNOLOGIES PVT. LTD., POOVANTHURUTHU P.O., KOTTAYAM 686 012.

¶2883

BY ADV C.K.SREEJITH

¶2884

RESPONDENT/S:

¶2885

1 ASSISTANT COMMISSIONER (ASSESSMENT), STATE GOODS AND SERVICE TAX. SPECIAL CIRCLE, KOTTAYAM 686 001.

¶2886

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

¶2887

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2888

-272-

¶2889

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

¶2890

BY ADV SRI.P.R.AJITHKUMAR

¶2891

SRI. P.R SREEJITH, CGC SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2892

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2893

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2894

-273-

¶2895

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2896

PRESENT

¶2897

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2898

&

¶2899

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶2900

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2901

WA NO. 2261 OF 2019

¶2902

AGAINST THE JUDGEMENT IN WP(C)25506/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶2903

NAROTHUNGAL BAVA BAJIL AGED 81 YEARS RAJA MARKETING ,KUNNAMPURAM JUNCTION, FORT KOCHI, ERNAKULAM-682 001, REPRESENTED BY ITS POWER OF ATTORNEY HOLDER SHRI. NAROTHUNGAL HYDER BAVA

¶2904

BY ADVS. ASWIN GOPAKUMAR SRI.RENOY VINCENT SRI.NIRANJAN SUDHIR

¶2905

RESPONDENT/S:

¶2906

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2907

-274-

¶2908

1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001

¶2909

2 THE STATE TAX OFFICER-I FIRST CIRCLE, MATTANCHERRY, ERNAKULAM-682 002

¶2910

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2911

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2912

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2913

-275-

¶2914

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2915

PRESENT

¶2916

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2917

&

¶2918

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶2919

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2920

WA NO. 2274 OF 2019

¶2921

AGAINST THE JUDGEMENT IN WP(C)25536/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶2922

NAROTHUNGAL BAVA BAJIL, AGED 81 YEARS RAJA MARKETING, KUNNAMPURAM JUNCTION, FORT KOCHI, ERNAKULAM 682 001, REPRESENTED BY ITS POWER OF ATTORNEY HOLDER SHRI NAROTHUNGAL HYDER BAVA

¶2923

BY ADVS. ASWIN GOPAKUMAR SRI.ANWIN GOPAKUMAR SRI.RENOY VINCENT SRI.NIRANJAN SUDHIR

¶2924

RESPONDENT/S:

¶2925

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2926

-276-

¶2927

1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES) GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001

¶2928

2 THE STATE TAX OFFICER-1 FIRST CIRCLE , MATTANCHERRY, ERNAKULAM 682 002

¶2929

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2930

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2931

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2932

-277-

¶2933

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2934

PRESENT

¶2935

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2936

&

¶2937

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶2938

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2939

WA NO. 1908 OF 2019

¶2940

AGAINST THE JUDGEMENT IN WP(C)34751/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶2941

M/S. AGASTHYACODE RUBBER TRADERS, AGASTHICODE, ANCHAL KOLLAM DISTRICT, REPRESENTED BY ITS PARTNER BIJULAL M.S.

¶2942

BY ADV PRAVEEN K. JOY

¶2943

RESPONDENT/S:

¶2944

1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN CODE- 695001.

¶2945

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2946

-278-

¶2947

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

¶2948

3 THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, KOTTARAKKARA, STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM DISTRICT, PIN CODE- 691506.

¶2949

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

¶2950

BY ADV SRI.P.R.AJITHKUMAR

¶2951

SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ.,

¶2952

SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2953

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2954

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2955

-279-

¶2956

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2957

PRESENT

¶2958

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2959

&

¶2960

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2961

WA NO. 1903 OF 2019

¶2962

AGAINST THE JUDGEMENT IN WP(C)42147/2018 OF HIGH COURT OF KERALA APPELLANT:

¶2963

SAMPATH KUMAR AGED 48 YEARS S/O. S.V.SUBRAMANIA IYER, PROPRIETOR, M/S. GANESH AGENCIES, 12/994 (37), N.K.S. TOWER, G.B.ROAD, PALAKKAD.

¶2964

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

¶2965

RESPONDENTS:

¶2966

1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, FIRST CIRCLE, PALAKKAD-678 001.

¶2967

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2968

-280-

¶2969

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

¶2970

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

¶2971

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶2972

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2973

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2974

-281-

¶2975

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2976

PRESENT

¶2977

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶2978

&

¶2979

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶2980

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶2981

WA NO. 1902 OF 2019

¶2982

AGAINST THE JUDGEMENT IN WP(C)33427/2018 OF HIGH COURT OF KERALA APPELLANT:

¶2983

M/S.SMS RUBBERS

¶2984

KADAKKAL, KOLLAM DISTRICT, REPRESENTED BY ITS PARTNER BIJULAL M.S.

¶2985

BY ADV PRAVEEN K. JOY

¶2986

RESPONDENTS:

¶2987

1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN CODE-695 002.

¶2988

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2989

-282-

¶2990

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

¶2991

3 THE ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, KOTTARAKKARA, STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM DISTRICT, IN CODE-691 506.

¶2992

4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE), CENTRAL SECRETARIAT, NEW DELHI110 001.

¶2993

BY ADV SRI.P.R.AJITHKUMAR SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN, SRI.P.R.SREEJITH, , CGC

¶2994

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶2995

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶2996

-283-

¶2997

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2998

PRESENT

¶2999

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶3000

&

¶3001

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶3002

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶3003

WA NO. 1919 OF 2019

¶3004

AGAINST THE JUDGEMENT IN WP(C)6412/2019 OF HIGH COURT OF KERALA APPELLANT:

¶3005

SHAHUL HAMEED, S/O.ABDUL JABBAR, PROPRIETOR, M/S.S.S.TRADING, 4/54, BANGLE STREET, PUDUNAGARAM, CHITTUR TALUK, PALAKKAD DISTRICT - 678 503.

¶3006

BY ADVS. G.HARIHARAN SRI.PRAVEEN.H. SMT.K.S.SMITHA SRI.V.R.SANJEEV KUMAR

¶3007

RESPONDENTS:

¶3008

1 STATE TAX OFFICER, DEPARTMENT OF GOODS AND SERVICE TAX, CHITTUR, PALAKKAD DISTRICT - 678 101.

¶3009

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3010

-284-

¶3011

2 INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, CHITTUR, PALAKKAD DISTRICT - 678 101.

¶3012

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

¶3013

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

¶3014

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

¶3015

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN, SRI.P.R.SREEJITH, , CGC

¶3016

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶3017

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3018

-285-

¶3019

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶3020

PRESENT

¶3021

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶3022

&

¶3023

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶3024

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶3025

WA NO. 1951 OF 2019

¶3026

AGAINST THE JUDGEMENT IN WP(C)15573/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶3027

SHAHUL HAMEED, AGED 52 YEARS S/O.ABDUL JABBAR, PROPRIETOR, M/S.AJS TRADING, CHITTUR ROAD, PUTHUNAGARAM, PALAKKAD DISTRICT.

¶3028

BY ADVS. G.HARIHARAN PRAVEEN.H., K.S.SMITHA V.R.SANJEEV KUMAR

¶3029

RESPONDENT/S:

¶3030

1 THE ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES DEPARTMENT, PALAKKAD, PIN - 678 001.

¶3031

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3032

-286-

¶3033

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

¶3034

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

¶3035

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

¶3036

SRI. P.R SREEJITH, CGC SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶3037

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶3038

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3039

-287-

¶3040

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶3041

PRESENT

¶3042

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶3043

&

¶3044

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶3045

WA NO. 1953 OF 2019

¶3046

AGAINST THE JUDGEMENT IN WP(C)38913/2018 OF HIGH COURT OF KERALA APPELLANT:

¶3047

T.A.SUBAIR,

¶3048

PROPRIETOR, SHINE STAR INDUSTRIES, KEENPURAM, SOUTH VAZHAKKULAM.

¶3049

BY ADVS. N.MURALEEDHARAN NAIR K.HYMAVATHY

¶3050

RESPONDENTS:

¶3051

1 THE COMMERCIAL TAX OFFICER, IIND CIRCLE, PERUMBAVOOR - 683 542.

¶3052

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3053

-288-

¶3054

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

¶3055

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

¶3056

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶3057

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶3058

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3059

-289-

¶3060

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶3061

PRESENT

¶3062

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶3063

&

¶3064

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶3065

WA NO. 1996 OF 2019

¶3066

AGAINST THE JUDGEMENT IN WP(C)14117/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶3067

M/S. STEEL TRACK 10/30,PLAVUMURI,KURUVILASSERY, MALA BRANCH AT 10/416,POKKANTHODE, ELAPPULLY,MENONPARA.P.O,PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER,SRI.MOHAMMED NISTHAR.P.Y.

¶3068

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

¶3069

RESPONDENT/S:

¶3070

1 THE INTELLIGENCE OFFICER, SQUAD NO.III,COMMERCIAL TAXES, THRISSUR-680004.

¶3071

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3072

-290-

¶3073

2 THE COMMISSIONER OF STATE TAXES, TAX TOWER,KILLIPALAM,KARAMANA.P.O, THIRUVANANTHAPURAM-695002.

¶3074

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

¶3075

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

¶3076

SRI. P.R SREEJITH, CGC

¶3077

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶3078

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶3079

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3080

-291-

¶3081

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶3082

PRESENT

¶3083

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶3084

&

¶3085

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶3086

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶3087

WA NO. 2167 OF 2019

¶3088

AGAINST THE JUDGEMENT IN WP(C)414/2019 OF HIGH COURT OF KERALA APPELLANT/S:

¶3089

SHAJI.P.C, AGED 49 YEARS PANACKACHIRAYIL, VAZHAVARA P.O., KATTAPPANA.

¶3090

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

¶3091

RESPONDENT/S:

¶3092

1 STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, HEAD POST OFFICE, THIRUVANANTHAPURAM- 695001.

¶3093

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3094

-292-

¶3095

2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE AND FINANCE, NEW DELHI- 110001.

¶3096

3 COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA P.O., THIRUVANANTHAPURAM- 695001.

¶3097

4 STATE TAX OFFICER (IB), STATE GOODS AND SERVICE TAX DEPARTMENT, 2ND FLOOR, CIVIL STATION, HEAD POST OFFICE P.O., KOTTAYAM- 686001.

¶3098

5 DEPUTY TAHSILDAR (REVENUE RECOVERY), IDUKKI TALUK, IDUKKI P.O., IDUKKI- 685584.

¶3099

BY ADV SRI.P.R.AJITHKUMAR

¶3100

SRI. P.R SREEJITH, CGC

¶3101

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶3102

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶3103

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3104

-293-

¶3105

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶3106

PRESENT

¶3107

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶3108

&

¶3109

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶3110

WA NO. 2101 OF 2019

¶3111

¶3112

UMA RAJEEV, AGED 40 YEARS PROPRITRIX, U R APPARELS, TC/14-04-1283, RAGOM LANE, KANNANMOOLA, MEDICAL COLLEGE P.O., THIRUVANANTHAPURAM - 695 011.

¶3113

BY ADV TOMSON T.EMMANUEL

¶3114

RESPONDENT/S:

¶3115

1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX, 3RD CIRCLE, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM, PIN - 695 022.

¶3116

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3117

-294-

¶3118

2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 022.

¶3119

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

¶3120

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

¶3121

5 ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 022.

¶3122

SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶3123

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶3124

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3125

-295-

¶3126

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶3127

PRESENT

¶3128

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶3129

&

¶3130

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶3131

WA NO. 2089 OF 2019

¶3132

AGAINST THE JUDGEMENT IN WP(C)25163/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶3133

SUBHASH.L, AGED 52 YEARS PROPRIETOR,KATTUPURACKAL POULTRY FARM,VETTACKAL.P.O,CHERTHALA-688529, ALAPPUZHA DISTRICT.

¶3134

BY ADVS.K.T.THOMAS SRI.MATHEW B. KURIAN

¶3135

RESPONDENT/S:

¶3136

1 STATE OF KERALA, REP.BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES,GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695001.

¶3137

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3138

-296-

¶3139

2 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT,CHERTHALA688524.

¶3140

3 THE INTELLIGENCE OFFICER, SQUAD NO.III,COMMERCIAL TAXES, ALAPPUZHA.

¶3141

4 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001.

¶3142

5 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NEW DELHI-110001,REP.BY ITS SECRETARY.

¶3143

BY SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ.,

¶3144

SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶3145

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶3146

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3147

-297-

¶3148

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶3149

PRESENT

¶3150

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶3151

&

¶3152

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶3153

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶3154

WA NO. 2131 OF 2019

¶3155

AGAINST THE JUDGEMENT IN WP(C)33743/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶3156

M/S. SQUARE DEAL ELECTROMECHANICAL 38/ 422 A, KADAVANTHRA, KALOOR, ERNAKULAM-682 017

¶3157

BY ADVS. ASWIN GOPAKUMAR SRI.K.AMAL NATH NAIK, SRI.RENOY VINCENT SRI.NIRANJAN SUDHIR, SRI.ANWIN GOPAKUMAR

¶3158

RESPONDENT/S:

¶3159

1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001

¶3160

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3161

-298-

¶3162

2 THE COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, 2ND CIRCLE, KALAMASSERY, AT CIVIL STATION, KAKKANAD, ERNAKULAM-682 030

¶3163

3 THE STATE TAX OFFICER, REVENUE RECOVERY, CIVIL STATION, KAKKANAD, ERNAKULAM682 030

¶3164

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶3165

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶3166

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3167

-299-

¶3168

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶3169

PRESENT

¶3170

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶3171

&

¶3172

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶3173

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶3174

WA NO. 2208 OF 2019

¶3175

AGAINST THE JUDGEMENT IN WP(C)22650/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶3176

KAIPPANPLACKAL IMPEX PVT LTD BUILDING NO. XV/492, KAIPPANPLACKAL (H), KUDASSANADU P.O., POOZHIKKADU, PANDALAM, PATHANAMTHIITTA - 689 512, REPRESENTED BY ITS MANAGING DIRECTOR, SRI. ABRAHAM VARGHESE.

¶3177

BY ADVS.ASWIN GOPAKUMAR SRI.ANWIN GOPAKUMAR SRI.K.AMAL NATH NAIK SRI.RENOY VINCENT, SRI.NIRANJAN SUDHIR

¶3178

RESPONDENT/S:

¶3179

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3180

-300-

¶3181

1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

¶3182

2 THE STATE TAX OFFICER - 1 STATE GOODS AND SERVICES TAX DEPARTMENT, PATHANAMTHITTA - 689 645.

¶3183

3 THE STATE TAX OFFICER (INTELLIGENCE SQUAD NO. 1) STATE GOODS AND SERVICES TAX DEPARTMENT, PATHANAMTHITTA - 689 645.

¶3184

4 THE DEPUTY TAHSILDAR ADOOR TALUK, PATHANAMTHITTA - 691 523.

¶3185

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶3186

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶3187

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3188

-301-

¶3189

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶3190

PRESENT

¶3191

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶3192

&

¶3193

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶3194

WA NO. 2466 OF 2019

¶3195

AGAINST THE JUDGEMENT IN WP(C)24022/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶3196

HASSAN NAVAS, AGED 52 YEARS S/O HASSAN, VANNAPUZHAMYALIL (H), EDAVETTY P.O., KARIKKODE (PART), IDUKKI.

¶3197

BY ADV L.RAJESH NARAYAN IYER

¶3198

RESPONDENT/S:

¶3199

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

¶3200

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3201

-302-

¶3202

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

¶3203

3 STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, PERINTHALMANNA.

¶3204

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶3205

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶3206

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3207

-303-

¶3208

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶3209

PRESENT

¶3210

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶3211

&

¶3212

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶3213

WA NO. 2465 OF 2019

¶3214

AGAINST THE JUDGEMENT IN WP(C)24028/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶3215

HASSAN NAVAS, AGED 52 YEARS S/O. HASSAN, VANNAPUZHAMYALIL (H), EDAVETTY P.O., KARIKKODE (PART),IDUKKI

¶3216

BY ADV L.RAJESH NARAYAN IYER

¶3217

RESPONDENT/S:

¶3218

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

¶3219

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3220

-304-

¶3221

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

¶3222

3 STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER,DEPARTMENT OF COMMERCIAL TAXES, PERINTHALMANNA-679 321

¶3223

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶3224

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶3225

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3226

-305-

¶3227

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶3228

PRESENT

¶3229

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶3230

&

¶3231

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶3232

WA NO. 2232 OF 2019

¶3233

AGAINST THE JUDGEMENT IN WP(C)15803/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶3234

V.G.MOHANAN, AGED 65 YEARS M/S. MAHATMA INDUSTRIES, VAZHAPPILLY, CHANGANASSERY.

¶3235

BY ADVS. HARISANKAR V. MENON

¶3236

SMT.MEERA V.MENON; SMT.K.KRISHNA

¶3237

RESPONDENT/S:

¶3238

1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, CHANGANACHERRY-686 101

¶3239

2 THE DY. TAHSILDAR (RR) TALUK OFFICE, CHANGANACHERRY-686 101

¶3240

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3241

-306-

¶3242

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

¶3243

4 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIATE, THIRUVANANTHAPURAM-695 001

¶3244

5 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 901

¶3245

BY ADVS. SRI. P.R SREEJITH, CGC

¶3246

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶3247

SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS

¶3248

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶3249

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3250

-307-

¶3251

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶3252

PRESENT

¶3253

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶3254

&

¶3255

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶3256

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶3257

WA NO. 2257 OF 2019

¶3258

¶3259

APPELLANT/S:

¶3260

VARGHESE CHACKO, AGED 43 YEARS M/S PONNAMBAL AGENCIES, PONNAMBAL, NALLOMPUZHA, KANNIVAYAL, KASARGOD - 670511.

¶3261

BY ADVS. K.P.PRADEEP, SRI.SANAND RAMAKRISHNAN; SRI.T.T.BIJU, SMT.T.THASMI

¶3262

RESPONDENT/S:

¶3263

1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

¶3264

2 INTELLIGENCE OFFICER (IB), STATE GOODS AND SERVICE TAX DEPARTMENT, KASARGOD, NEAR CLOCK TOWER, RAILWAY STATION ROAD, KASARAGOD - 671121.

¶3265

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3266

-308-

¶3267

3 STATE TAX OFFICER – 1, HOSDURG, STATE GOODS AND SERVICE TAX DEPARTMENT, COMMERCIAL TAX BUILDING, GROUND FLOOR, HOSDURG, KANHANGAD - 671315.

¶3268

4 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA P. O., THIRUVANANTHAPURAM - 695 002.

¶3269

5 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 - 110 001., REPRESENTED BY ITS ADDITIONAL SECRETARY.

¶3270

6 THE DEPUTY TAHSILDAR (RR), VELLARIKUNDU TALUK, KASARGOD - 671 533

¶3271

BY ADVS.Mr.P.R.AJITH KUMAR, CGC; SHRI.P.VIJAYAKUMAR, ASG OF INDIA; SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶3272

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶3273

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3274

-309-

¶3275

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶3276

PRESENT

¶3277

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶3278

&

¶3279

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶3280

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶3281

WA NO. 2289 OF 2019

¶3282

AGAINST THE JUDGEMENT IN WP(C)27537/2019 OF HIGH COURT OF KERALA APPELLANT/S:

¶3283

M/S. NEW ERANAD AGENCIES

¶3284

CHANDAKKUNNU, NILAMBUR - 679329, REPRESENTED BY ITS MANAGING PARTNER A. T. KISHORE.

¶3285

BY ADV M.A.JINSA MOL

¶3286

RESPONDENT/S:

¶3287

1 UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110 001.

¶3288

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3289

-310-

¶3290

2 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, DEPARTMENT OF GOODS AND SERVICE, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 002.

¶3291

3 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA SPECIAL CIRCLE, MALAPPURAM, PIN - 676105.

¶3292

4 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, MALAPPURAM AT MANJERI - 671612

¶3293

BY ADVS. SRI.P.R.AJITHKUMAR GOVT. PLEADER(B/O), SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN SRI.P.R.SREEJITH, , CGC

¶3294

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶3295

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3296

-311-

¶3297

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶3298

PRESENT

¶3299

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶3300

&

¶3301

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶3302

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶3303

WA NO. 2331 OF 2019

¶3304

AGAINST THE JUDGEMENT IN WP(C)30268/2019 OF HIGH COURT OF KERALA APPELLANT/S:

¶3305

M/S. NEW ERANAD AGENCIES

¶3306

CHANDAKKUNNU, NILAMBUR-679 329, REPRESENTED BY ITS MANAGING PARTNER A.T.KISHORE.

¶3307

BY ADV M.A.JINSA MOL

¶3308

RESPONDENT/S:

¶3309

1 UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DLEHI-110 001.

¶3310

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3311

-312-

¶3312

2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, DEPARTMENT OF GOODS AND SERVICE, SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 002.

¶3313

3 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA SPECIAL CIRCLE, MALAPPURAM, PIN-

¶3314

4 THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, MALAPPURAM AT MANJERI.

¶3315

BY ADVS. SRI.P.R.AJITHKUMAR SRI. P.R SREEJITH, CGC, SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶3316

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶3317

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3318

-313-

¶3319

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶3320

PRESENT

¶3321

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶3322

&

¶3323

THE HONOURABLE MR.JUSTICE BASANT BALAJI

¶3324

WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶3325

WA NO. 2522 OF 2019

¶3326

AGAINST THE JUDGEMENT IN WP(C)27374/2019 OF HIGH COURT OF KERALA APPELLANT/S:

¶3327

ABRAHAM VARGHESE, AGED 58 YEARS S/O.LATE K.V.VARKEY, PROPRIETOR, M/S.RONY TIMBERS, POOZHIKKADU, PANDALAM, PATHANAMTHITTA-689512

¶3328

BY ADVS. ASWIN GOPAKUMAR SRI.ANWIN GOPAKUMAR SRI.K.AMAL NATH NAIK SRI.RENOY VINCENT SRI.NIRANJAN SUDHIR

¶3329

RESPONDENT/S:

¶3330

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3331

-314-

¶3332

1 STATE OF KERALA REPRESENTED BY ITS SECRETARY(TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001

¶3333

2 THE STATE TAX OFFICER-1, STATE GOODS AND SERVICES TAX DEPARTMENT, ADOOR, PATHANAMTHITTA-689645

¶3334

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶3335

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶3336

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3337

-315-

¶3338

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶3339

PRESENT

¶3340

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶3341

&

¶3342

THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30^TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944

¶3343

WA NO. 2515 OF 2019

¶3344

AGAINST THE JUDGEMENT IN WP(C)16317/2018 OF HIGH COURT OF KERALA APPELLANT/S:

¶3345

INART CREATIONS PVT. LTD., DOOR NO.4/204, KANNADI, PALAKKAD, PIN-678701, (REPRESENTED BY ITS DIRECTOR, MR. YASHRAJ, NO.202, CHIRANGDEEP APARTMENTS, 6TH MASS BCC LAYOUT, VIJAYANAGAR, BANGALORE)

¶3346

BY ADVS. AMEER.K.M. SMT.O.A.NURIYA SMT.M.J.JESNA

¶3347

RESPONDENT/S:

¶3348

1 STATE TAX OFFICER (WC), COMMERCIAL TAX OFFICE, WORK CONTRACT, PALAKKAD, PIN-678001.

¶3349

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3350

-316-

¶3351

2 THE STATE TAX OFFICER (WC), SGST DEPARTMENT, CIVIL STATION, PALAKKAD-678001.

¶3352

3 THE ASSISTANT COMMISSIONER, OF STATE TAXES, SGST DEPARTMENT, CIVIL STATION, PALAKKAD678001.

¶3353

SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN

¶3354

THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING:

¶3355

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3356

-317-

¶3357

J U D G M E N T

¶3358

[WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019]

¶3359

S.V. Bhatti, J.

¶3360

The Writ Appeals are filed from the common judgment

¶3361

dated 11.01.2019 in W.P.(C) No.11335/2018 and batch, so the

¶3362

appeals have been tagged and heard along with W.A. Nos.747/2019, 1061/2019 and 1146/2019. By judgment of even

¶3363

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3364

-318-

¶3365

date, two questions have been formulated for decision, which

¶3366

read thus:

¶3367

“Point No.(i) Whether Section 174(2) of the KSGST Act is ultra vires, beyond the legislative competence of the State Legislature and contrary to Section 19 of CAA 2016?

¶3368

Point (ii): Whether Section 174(2) of the KSGST Act confers a right or a vested right or accrued right to proceed to reopen assessments for enforcing the legal obligation/liability arising before 16.09.2016 or not?

¶3369

Both the questions have been answered against the Dealers.

¶3370

The very same points arise in the instant batch of

¶3371

appeals. Hence, by adopting the reasoning, conclusion and observation recorded by us in the judgment dated 30.11.2022 in

¶3372

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3373

-319-

¶3374

W.A. Nos.747/2019, 1061/2019 and 1146/2019, the appeals stand

¶3375

dismissed.

¶3376

All Interlocutory Applications as regard interim matters

stand closed.

Sd/-

S.V.BHATTI

JUDGE

Sd/-

BASANT BALAJI

JUDGE

jjj

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3386

-320-

¶3387

APPENDIX OF WA 1160/2019

¶3388

PETITIONER ANNEXURES

¶3389

ANNEXURE A THE TRUE COPY OF THE INTERIM ORDER, DATED 22.03.2019, OF THIS HON'BLE COURT IN W.A.NO.747 OF 2019.

¶3390

ANNEXURE B THE TRUE COPY OF CHALAN DATED 22.03.2019 EVIDENCING PAYMENT OF AN AMOUNT OF RS.4,20,880/-.

¶3391

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3392

-321-

¶3393

APPENDIX OF WA 789/2019

¶3394

PETITIONER ANNEXURES

¶3395

Annexure A1 THE COPY OF ASSESSMENT ORDER NO 32071895605/2015-16 (VAT) DATED 04/08/2021

¶3396

Annexure A2 THE COPY OF APPELLATE ORDER IN KVATA 580/2021 DATED 21/02/2022

¶3397

Annexure A3 THE COPY OF MODIFIED ORDER NO 32071895605/2015-16 DATED 22/08/2022

¶3398

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3399

-322-

¶3400

APPENDIX OF WA 1143/2019

¶3401

PETITIONER ANNEXURES

¶3402

ANNEXURE A

¶3403

TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2011-12 DATED 23.03.2019.

¶3404

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3405

-323-

¶3406

APPENDIX OF WA 1197/2019

¶3407

PETITIONER ANNEXURES

¶3408

ANNEXURE A1

¶3409

TRUE COPY OF THE INTERIM ORDER ISSUED BY HON'BLE HIGH COURT OF KERALA IN W.A NO 1035/2019

¶3410

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3411

-324-

¶3412

APPENDIX OF WA 1418/2019

¶3413

PETITIONER ANNEXURES

¶3414

ANNEXURE A

¶3415

COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11.

¶3416

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3417

-325-

¶3418

APPENDIX OF WA 1417/2019

¶3419

PETITIONER ANNEXURES

¶3420

ANNEXURE A COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12.

¶3421

ANNEXURE B

¶3422

COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13.

¶3423

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3424

-326-

¶3425

APPENDIX OF WA 1981/2019

¶3426

PETITIONER ANNEXURES

¶3427

ANNEXURE A COPY OF REPLY FILED BY THE APPELLANT DATED 31.10.2017. ANNEXURE B COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED 10.11.2017. ANNEXURE C COPY OF REPLY SUBMITTED BY THE APPELLANT BEFORE THE 1ST RESPONDENT DATED 21.11.2017. ANNEXURE D COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED 21.11.2017. ANNEXURE E COPY OF REPLY SUBMITTED BY THE APPELLANT BEFORE THE 1ST RESPONDENT DATED 29.11.2017.

¶3428

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3429

-327-

¶3430

APPENDIX OF WA 2167/2019

¶3431

PETITIONER ANNEXURES

¶3432

ANNEXURE A

¶3433

TRUE COPY OF THE JUDGMENT IN W.P.(C)NO.11335/2018 OF THIS HON'BLE COURT DATED 11.01.2019.

¶3434

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3435

-328-

¶3436

APPENDIX OF WA 2101/2019

¶3437

PETITIONER ANNEXURES

¶3438

ANNEXURE - I

¶3439

COPY OF DEMAND NOTICE IN FORM NO.1, DATED 05.09.2019 ISSUED BY 5TH RESPONDENT IN THE WRIT PETITION, PURSUANT TO EXT.P4 DEMAND.

¶3440

ANNEXURE - II

¶3441

COPY OF DEMAND NOTICE IN FORM NO.1 DATED 05.09.2019 ISSUED BY 5TH RESPONDENT IN THE WRIT PETITION, PURSUANT TO EXT.P4(A) DEMAND.

¶3442

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3443

-329-

¶3444

APPENDIX OF WA 2466/2019

¶3445

PETITIONER EXHIBITS

¶3446

EXHIBIT P1 TRUE COPY OF THE NOTICE NO.32100772037/2014-15 DATED 27-03-2018. EXHIBIT P2 TRUE COPY OF THE INTIMATION REVEALED FROM THE WEBSITE. EXHIBIT P3 TRUE COPY OF THE ORDER NO.32100772037/2014-15 DATED 25-04-2018.

¶3447

WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019

¶3448

-330-

¶3449

APPENDIX OF WA 2465/2019

¶3450

PETITIONER EXHIBITS

¶3451

EXHIBIT P1 TRUE COPY OF THE NOTICE NO.32100772037/2013-14 DATED 27.3.2018 EXHIBIT P2 TRUE COPY OF THE INTIMATION REVEALED FROM THE WEBSITE EXHIBIT P3 TRUE COPY OF THE ORDER NO.32100772037/2013-14 DATED 25.4.2018

K.T.Manojkumar v. the State Tax Officer (Ib)

Case brief

What is this about?

What the court decided

K.T.Manojkumar v. the State Tax Officer (Ib)

Case brief

What is this about?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

P.P.Sameer Vs the Kerala State Wakaf Board

State of Kerala Vs Hotel Veeyemmar International (P) Ltd.

State of Kerala, Vs Hotel Veeyemmar International (P) Ltd.

State of Kerala Vs Sri.N.P.Ashraf, Proprietor, M/S.Wel-Tech Engineering Company

K.T.Manojkumar Vs the State Tax Officer (Ib)

The State Tax Officer (Work Contract) Vs Ajayakumar.C.S