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M/S.Spml Infra Ltd. Vs State of Kerala — Kerala HC (2025) — LawSathi Research

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Kerala HC
2025
M/S.Spml Infra Ltd. Vs State of KeralaM/S.Spml Infra Ltd. v. State of Kerala

Allowed¶135

M/S.Spml Infra Ltd. v. State of Kerala

Five writ petitions – three by M/s SPML Infra Ltd and two by Martin George

Kerala HC8 Apr 2025WP(C)/11685/2018

Case brief

AI extract

What is this about?

Section 25(1) KVAT Act; six-year limitation for completion of assessment proceedings; time-barred notices quashed; writ petitions allowed; Kerala Value Added Tax Act; SPML Infra Ltd (Subash/Subas Projects & Marketing Ltd); Martin George; assessment years 2009-2010, 2010-2011, 2011-2012; Commercial Tax Officer (Works Contract) Ernakulam; State Tax Officer (Works Contract) SGST Mattancherry; The Assistant Commissioner (Assessment) and others v. M/S Cholayil Pvt. Ltd., [2023 SCC online (SC) 2296]; W.A No.774 of 2020 dated 30.11.2022; Mohammed Nias C.P., J.; 2025:KER:31513; 08.04.2025; Ext.P1/Ext.P2 assessment notices.

What did the court decide?

Quashing of the impugned Section 25(1) notices/orders and all further proceedings therein as time-barred; writ petitions allowed. ¶135

Why is it important?

Going by Section 25(1) of the KVAT Act, which mandates completion of the proceedings within six years, all the notices in these cases were admittedly issued after the expiry of the period of limitation, and the issue is covered in favour of the petitioners by the Supreme Court judgment in The Assistant Commissioner (Assessment) and others v. M/S Cholayil Pvt. Ltd., [2023 SCC online (SC) 2296], and by the judgment of this Court in W.A No.774 of 2020 dated 30.11.2022. ¶125

What the court decided

AI extract

Outcome

Quashing of the impugned Section 25(1) notices/orders and all further proceedings therein as time-barred; writ petitions allowed.

Issue for consideration

Whether notices issued under Section 25(1) of the KVAT Act, on the ground that they are time-barred, are liable to be quashed. +1 more

Court's answer

The notices and all further proceedings being time-barred, they are liable to be quashed; accordingly the impugned orders are quashed and the writ petitions are allowed.

Ratio / Principle

Going by Section 25(1) of the KVAT Act, which mandates completion of the proceedings within six years, all the notices in these cases were admittedly issued after the expiry of the period of limitation, and the issue is covered in favour of the petitioners by the Supreme Court judgment in The Assistant Commissioner (Assessment) and others v. M/S Cholayil Pvt. Ltd., [2023 SCC online (SC) 2296], and by the judgment of this Court in W.A No.774 of 2020 dated 30.11.2022.

Detailed headnote1 paragraphs

Five writ petitions - three by M/s SPML Infra Ltd and two by Martin George - challenged notices issued under Section 25(1) of the Kerala Value Added Tax Act as barred by limitation. The Court recorded that Section 25(1) of the KVAT Act mandates completion of proceedings within six years and that in every case the notice was issued after the statutory deadline (AY 2009-2010: last date 31.03.2015, notices of 29.05.2017 and 23.02.2018; AY 2010-2011: last date 31.03.2016, notices of 30.05.2017 and 23.02.2018; AY 2011-2012: last date 31.05.2017, notice of 27.01.2018). Holding the issue covered in favour of the petitioners by The Assistant Commissioner (Assessment) and others v. M/S Cholayil Pvt. Ltd., [2023 SCC online (SC) 2296], and by this Court's judgment in W.A No.774 of 2020 dated 30.11.2022, Mohammed Nias C.P., J. quashed the impugned orders/notices and all further proceedings and allowed the writ petitions (judgment dated 08.04.2025).

A

2025:KER:31513

W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019

-1-

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT

THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.

TUESDAY, THE 8^TH DAY OF APRIL 2025 / 18TH CHAITHRA, 1947

WP(C) NO. 11621 OF 2018

PETITIONER:

M/S SPML INFRA LTD (M/S SUBAS PROJECTS & MARKETING LTD) IX/1667, FIRST FLOOR, THYKOOTHATHIL BUILDING, NO.12/166-MTHRIKKAKARA, KAKKANAD, PIN-682030 REPRESENTED BY ITS DEPUTY MANAGER-FINANCE MR.SRIKANTHA J.S.

BY ADV SMT.K.LATHA

RESPONDENTS:

1 THE STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, SECRETARIATE, THIRUVANANTHAPURAM-695 001

2 THE COMMERCIAL TAX OFFICER (WORKS CONTRACT), OFFICE OF THE ASSISTANT COMMISSIONER (WORKS CONTRACT), COMMERCIAL TAXES, ERNAKULAM, COCHIN-682 018.

2025:KER:31513

W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019

-2-

3 THE DEPUTY COMMISSIONER COMMERCIAL TAXES, ERNAKULAM 682 018.

4 THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 018.

5 THE INSPECTING ASST. COMMISSIONER COMMERCIAL TAXES, KAKKANAD, ERNAKULAM-682 018.

R1-R5 SRI.ARUN AJAY SHANKAR, GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR HEARING ON 08.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

2025:KER:31513

W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019

-3-

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT

THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.

TUESDAY, THE 8^TH DAY OF APRIL 2025 / 18TH CHAITHRA, 1947

WP(C) NO. 11624 OF 2018

PETITIONER:

M/S.SPML INFRA LTD. (M/S.SUBASH PROJECTS & MARKETING LTD) IX/1667, FIRST FLOOR, THYKOOTHATHIL BUILDING, NO.12/166-M, THRIKKAKARA, KAKKANAD-682030, REPRESENTED BY ITS DEPUTY MANAGER-FINANCE MR.SRIKANTHA J.S.

BY ADV SMT.K.LATHA

RESPONDENTS:

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

2 THE COMMERCIAL TAX OFFICER(WORKS CONTRACT), OFFICE OF THE ASSISTANT COMMISSIONER, (WORKS CONTRACT), COMMERCIAL TAXES, ERNAKULAM, COCHIN-682018

3 THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM-682018.

2025:KER:31513

W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019

-4-

4 THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES,ERNAKULAM-682018,

5 THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, KAKKANAD, ERNAKULAM-682030.

R1-R5 SRI.ARUN AJAY SHANKAR, GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR HEARING ON 08.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019

2025:KER:31513

-5-

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT

THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.

TUESDAY, THE 8^TH DAY OF APRIL 2025 / 18TH CHAITHRA, 1947

WP(C) NO. 11685 OF 2018

PETITIONER:

M/S.SPML INFRA LTD, FIRST FLOOR THYKOOTHATHIL BUILDING, NO.12/166-M,THRIKKAKARA, KAKKANAD-682030, REPRESENTED BY IT'S DEPUTY MANAGER-FINANCE, MR.SRIKANTHA J.S.

BY ADV SMT.K.LATHA

RESPONDENTS:

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

2 THE COMMERCIAL TAX OFFICER (WORKS CONTRACT) OFFICE OF THE ASSISTANT COMMISSIONER (WORKS CONTRACT),COMMERCIAL TAXES, ERNAKULAM, COCHIN-682018.

3 THE DEPUTY COMMISSIONER COMMERCIAL TAXES, ERNAKULAM-682018.

4 THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682018.

2025:KER:31513

W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019

-6-

5 THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, ERNAKULAM-682030.

R1-R5 SRI.ARUN AJAY SHANKAR, GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR HEARING ON 08.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

2025:KER:31513

W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019

-7-

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT

THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.

TUESDAY, THE 8^TH DAY OF APRIL 2025 / 18TH CHAITHRA, 1947

WP(C) NO. 17101 OF 2019

PETITIONER:

MARTIN GEORGE, AGED 48 YEARS, KACHAPPILLY HOUSE, ANGAMALLY SOUTH, ERNAKULAM-683572.

BY ADV K.LATHA

RESPONDENTS:

1 THE STATE TAX OFFICER (WORKS CONTRACT), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, MATTANCHERRY, ERNAKULAM-682002.

2 THE STATE ASSISTANT COMMISSIONER/INSPECTING ASSISTANT COMMISSIONER, SGST DEPARTMENT, CIVIL STATION AT KAKKANAD, ERNAKULAM-682031.

R1&R2 SRI.ARUN AJAY SHANKAR, GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR HEARING ON 08.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

2025:KER:31513

W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019

-8-

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT

THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.

TUESDAY, THE 8^TH DAY OF APRIL 2025 / 18TH CHAITHRA, 1947

WP(C) NO. 17120 OF 2019

PETITIONER:

MARTIN GEORGE, AGED 48 YEARS, KACHAPPILLY HOUSE, ANGAMALY SOUTH, ERNAKULAM, PIN-683 572

BY ADV K.LATHA

RESPONDENTS:

1 THE STATE TAX OFFICER (WORKS CONTRACT), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, MATTANCHERRY, ERNAKULAM-682 002

2 THE STATE ASSISTANT COMMISSIONER/INSPECTING ASSISTANT COMMISSIONER, SGST DEPARTMENT, CIVIL STATION AT KAKKANAD, ERNAKULAM-682 030

R1&R2 SRI.ARUN AJAY SHANKAR, GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR HEARING ON 08.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

2025:KER:31513

W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019

-9-

MOHAMMED NIAS C.P., J.

W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019

Dated this the 8^th day of April, 2025

JUDGMENT

All these writ petitions challenge notices issued under Section

25(1) of the Kerala Value Added Tax Act (for short, 'the KVAT Act') on

the ground that the same is time barred.

In W.P.(C) No.11685 of 2018, the assessment year was 2011-2012,

for which the period of limitation expired on 31.05.2017. Ext.P1 was issued only on 27.01.2018.

In W.P.(C) No.11624 of 2018, the assessment year was 2010-2011.

Ext.P2 was issued on 30.05.2017 and the last day prescribed under the

statute was 31.03.2016.

In W.P.(C) No.17120 of 2019, the assessment year was 2010-2011.

Ext.P1 was issued only on 23.02.2018 and the last date for completion of

2025:KER:31513

W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019

-10-

the proceedings was 31.03.2016.

In W.P.(C) No.11621 of 2018, the assessment year was 2009-2010.

The last date for completion of the proceedings was 31.03.2015. Ext.P2 was issued only on 29.05.2017.

In W.P.(C) No.17101 of 2018, the assessment year was 2009-2010.

The last prescribed time limit expired on 31.03.2015. Ext.P1 was issued only on 23.02.2018.

The contentions in all these cases are against the proceedings instituted under Section 25(1) of the KVAT Act.

Going by the provisions of Section 25(1) of the KVAT Act, which mandates completion of the proceedings within six years, admittedly, all the notices were issued after the expiry of the period of limitation. This issue is covered in favour of the petitioner by the judgment of the Hon'ble Supreme Court reported in The Assistant Commissioner

(Assessment) and others v. M/S Cholayil Pvt. Ltd. [2023 SCC online (SC)

2296] and the judgment of this Court in W.A No.774 of 2020 dated

2025:KER:31513

W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019

-11-

30.11.2022.

In the said circumstances, notices and all further proceedings

are liable to be quashed as they are time-barred.

Given the above, the impugned orders are quashed and the writ

petitions are allowed as above.

Sd/- MOHAMMED NIAS C.P. JUDGE

bpr

2025:KER:31513

W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019

-12-

APPENDIX OF WP(C) 11621/2018

PETITIONER'S EXHIBITS

EXHIBIT P1 THE TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-2010 DATED 10/6/2016 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER

EXHIBIT P2 THE TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-2010 DATED 29/5/2017 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER

EXHIBIT P2A TRUE COPY OF THE PENALTY NOTICE FOR THE YEAR 2009-2010 DATED 19/1/2018 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER

2025:KER:31513

W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019

-13-

APPENDIX OF WP(C) 11624/2018

PETITIONER'S EXHIBITS

EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2010-2011 DATED 14-6-2016, ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER.

EXHIBIT P2 THE TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2010-2011 DATED 30-5-2017 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER.

EXHIBIT P2A THE TRUE COPY OF THE PENALTY NOTICE FOR THE YEAR 2010-201 DATED 23-1-2018 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER.

2025:KER:31513

W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019

-14-

APPENDIX OF WP(C) 11685/2018

PETITIONER'S EXHIBITS

EXHIBIT P1 THE TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-2012 DATED 31.05.2017 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER.

EXHIBIT P1A THE TRUE COPY OF THE PENALTY NOTICE FOR THE YEAR 2011-2012 DATED 27.1.2018 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER.

2025:KER:31513 W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019

-15-

APPENDIX OF WP(C) 17101/2019

PETITIONER'S EXHIBITS

EXHIBIT P1

THE TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-2010 DATED 23.2.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER

2025:KER:31513

W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019

-16-

APPENDIX OF WP(C) 17120/2019

PETITIONER'S EXHIBITS

EXHIBIT P1

THE TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2010-2011 DATED 23.2.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER.

Issues for consideration

2 issues framed by the court

AI extract

1.
Whether notices issued under Section 25(1) of the KVAT Act, on the ground that they are time-barred, are liable to be quashed.¶124
The court held
The notices and all further proceedings being time-barred, they are liable to be quashed; accordingly the impugned orders are quashed and the writ petitions are allowed.ratio¶133
2.
Whether, Section 25(1) of the KVAT Act mandating completion of proceedings within six years, the notices in these cases were issued after the expiry of the period of limitation.¶125
The court held
Going by Section 25(1) of the KVAT Act, which mandates completion of the proceedings within six years, all the notices in these cases were admittedly issued after the expiry of the period of limitation, and the issue is covered in favour of the petitioners by the Supreme Court judgment in The Assistant Commissioner (Assessment) and others v. M/S Cholayil Pvt. Ltd., [2023 SCC online (SC) 2296], and by the judgment of this Court in W.A No.774 of 2020 dated 30.11.2022.ratio¶125

Cases cited

Colour shows how this judgement treated each authority

AI extract

The Assistant Commissioner (Assessment) and others v. M/S Cholayil Pvt. Ltd.Relied on¶126
[2023 SCC online (SC) 2296] · Who else cites this
W.A No.774 of 2020 dated 30.11.2022Relied on¶127

Statutes considered

2 provisions across 1 enactments

AI extract

Kerala Value Added Tax Act25(1)¶107 25(1)¶124

Procedural history

How this case reached the court

AI extract

Order under challenge
Assessment notices/proceedings initiated under Section 25(1) of the KVAT Act for assessment years 2009-2010, 2010-2011 and 2011-2012, issued after expiry of the statutory limitation and challenged as time-barred in all five writ petitions.¶124
Commercial Tax Officer (Works Contract), Ernakulam / State Tax Officer (Works Contract), SGST Department, Mattancherry
Prior proceeding
W.P.(C) No.11685 of 2018 (assessment year 2011-2012): period of limitation expired on 31.05.2017; Ext.P1 was issued only on 27.01.2018.¶110
Prior proceeding
W.P.(C) No.11624 of 2018 (assessment year 2010-2011): Ext.P2 was issued on 30.05.2017, while the last day prescribed under the statute was 31.03.2016.¶112
Prior proceeding
W.P.(C) No.17120 of 2019 (assessment year 2010-2011): Ext.P1 was issued only on 23.02.2018, the last date for completion of the proceedings being 31.03.2016.¶115
Prior proceeding
W.P.(C) No.11621 of 2018 (assessment year 2009-2010): last date for completion of the proceedings was 31.03.2015; Ext.P2 was issued only on 29.05.2017.¶121
Prior proceeding
W.P.(C) No.17101 (caption: of 2019; narrated as of 2018) (assessment year 2009-2010): last prescribed time limit expired on 31.03.2015; Ext.P1 was issued only on 23.02.2018.¶123
Prior proceeding
All five writ petitions came up for hearing on 08.04.2025 and the Court delivered judgment the same day.¶22

Parties & counsel

AI extract

petitioner
M/S SPML INFRA LTD (M/S SUBAS PROJECTS & MARKETING LTD)¶10
SMT.K.LATHA
petitioner
MARTIN GEORGE¶76
K.LATHA
respondent
THE STATE OF KERALA REPRESENTED BY CHIEF SECRETARY¶13
SRI.ARUN AJAY SHANKAR
respondent
THE COMMERCIAL TAX OFFICER (WORKS CONTRACT)¶14
respondent
THE DEPUTY COMMISSIONER COMMERCIAL TAXES, ERNAKULAM¶18
respondent
THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM¶19
respondent
THE INSPECTING ASST. COMMISSIONER COMMERCIAL TAXES, KAKKANAD, ERNAKULAM¶20
respondent
THE STATE TAX OFFICER (WORKS CONTRACT), SGST DEPARTMENT, MATTANCHERRY¶79
SRI.ARUN AJAY SHANKAR
respondent
THE STATE ASSISTANT COMMISSIONER/INSPECTING ASSISTANT COMMISSIONER, SGST DEPARTMENT, KAKKANAD¶80

Coram

AI extract

MOHAMMED NIAS C.P.author¶6

Case details

As recorded by the court registry

Court: Kerala HC
Decided on: 8 Apr 2025 · April
Registered: 3 Apr 2018
Case no.: WP(C)/11685/2018
CNR: KLHC010432752018
Bench: Mohammed Nias C.p.
Disposal: ALLOWED
Case type: W.P.(C)

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Cite this judgement

M/S.Spml Infra Ltd. v. State of Kerala, WP(C)/11685/2018 (KL), decided on 8 April 2025.

The High Court of Kerala publishes no neutral citation for this judgement — cite it by case number and date of decision.

Cases cited2

The Assistant Commissioner (Assessment) and others v. M/S Cholayil Pvt. Ltd.Relied on¶126
W.A No.774 of 2020 dated 30.11.2022Relied on¶127

Open Authorities

Statutes2

Kerala Value Added Tax Act25(1) · 25(1)

View all statutes

Procedural history7

Assessment notices/proceedings initiated under Section 25(1) of the KVAT Act for assessment years 2009-2010, 2010-2011 and 2011-2012, issued after expiry of the statutory limitation and challenged as time-barred in all five writ petitions.Commercial Tax Officer (Works Contract), Ernakulam / State Tax Officer (Works Contract), SGST Department, Mattancherry
W.P.(C) No.11685 of 2018 (assessment year 2011-2012): period of limitation expired on 31.05.2017; Ext.P1 was issued only on 27.01.2018.
W.P.(C) No.11624 of 2018 (assessment year 2010-2011): Ext.P2 was issued on 30.05.2017, while the last day prescribed under the statute was 31.03.2016.

View full history

Bench / Coram

MOHAMMED NIAS C.P.

Parties & counsel