✦ High Court of India · 31 Jan 2019

BY AD vs ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP

Case Details High Court of India · 31 Jan 2019

Court

High Court of India

Decided

31 Jan 2019

Bench

DAMA SESHADRI NAIDU

Length

4,030 words

BY ADVS.DR.K.P.PRADEEP SMT.MEDAYILTANYA MARIE VICTO SMT.NEENA ARIMBOOR SMT.T.THASMI SRI.SANAND RAMAKRISHNAN SRI.T.T.BIJU RESPONDENTS: 1 2 3 4 STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,695001. COMMECIAL TAX OFFICER/STATE TAX OFFICER, PONKUNNAM, COMMECIAL TAXES/KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, PONKUNNAM, KOTTAYAM, 686506. COMMISSIONER OF KERALA STATE GST, KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA PO, THIRUVANANTHAPURAM, 695 002 GOODS AND SERVICE TAX COUNCIL, GOVERNMENT OF INDIA, OFFICE OF THE GST COUNCIL SECRETARIAT,5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING,JANPATH ROAD, CONNAUGHT PLACE,NEW DELHI -110001, REPRESENTED BY ITS ADDITIONAL SECRETARY. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. -4- WP(C).No. 25045 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).41805/2018, WP(C).41203/2018, WP(C).37014/2018, WP(C).25045/2018, WP(C).26244/2018, WP(C).26443/2018, WP(C).26642/2018, WP(C).26641/2018, WP(C).26844/2018, WP(C).26843/2018, WP(C).27643/2018, WP(C).27045/2018, WP(C).28243/2018, WP(C).28441/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -5- WP(C).No. 25045 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 26244 of 2018 PETITIONER: RESPONDENTS: THOMAS.P.MATHEW, AUTHORISED PERSON, M/S.PULIYILETHU DISTRIBUTORS,ERAYILKADAVU,KOTTAYAM-686 001. BY ADV. SRI.C.K.SREEJITH 1 2 3 STATE TAX OFFICER, 2ND CIRCLE,STATE GST DEPARTMENT, KOTTAYAM-686 001. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM-695 001. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK,NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).41805/2018, WP(C).41203/2018, WP(C).37014/2018, WP(C).25844/2018, WP(C).25045/2018, WP(C).26443/2018, WP(C).26642/2018, WP(C).26641/2018, WP(C).26844/2018, WP(C).26843/2018, WP(C).27643/2018, WP(C).27045/2018, WP(C).28243/2018, WP(C).28441/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -6- WP(C).No. 25045 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 26443 of 2018 PETITIONER: MR. RAJAN.P, PROPRIETOR OF SEEMAS BAKERY, THALIPARAMBA JUNCTION, THALIPARAMBA KANNUR DISTRICT,KERALA - 670 141. BY ADV. SMT.K.LATHA RESPONDENTS: 1 2 3 4 5 THE STATE TAX OFFICER-II, OFFICE OF THE STATE TAX OFFICER,SGST DEPARTMENT, KUTHUPARAMBA,KANNUR DISTRICT, KERALA - 670 643. THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARMANA P.O., THIRUVANANTHAPURAM - 695 002. SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. THE REVENUE RECOVERY OFFICER IN CHARGE, OFFICE OF THE STATE GST DEPARTMENT, KUTHUPARAMBA KANNUR DISTRICT, KERALA - 670 643. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS., SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).41805/2018, WP(C).41203/2018, WP(C).37014/2018, WP(C).26244/2018, WP(C).25045/2018, WP(C).25844/2018, WP(C).26844/2018, WP(C).26641/2018, WP(C).26642/2018, WP(C).26843/2018, WP(C).27045/2018, WP(C).27643/2018, WP(C).28243/2018, WP(C).28441/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -7- WP(C).No. 25045 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 26641 of 2018 PETITIONER: M/S. MALABAR HIGH VIEW BUILDERS P LTD, KOZHIKODE MALABAR GATE, RAM MOHAN ROAD, KOZHIKODE, REPRESENTED BY ITS DIRECTOR, MR.ABDUL YASHIR ADI RAJA BY ADVS. SRI.K.P.ABDUL AZEES SMT.SHOBA ANNAMMA EAPEN SMT.T.ARCHANA RESPONDENTS: 1 2 3 THE STATE TAX OFFICER, WORKS CONTRACT, STATE GOODS AND SERVICE TAX DEPARTMENT,KOZHIKODE - 673 004. THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).41805/2018, WP(C).41203/2018, WP(C).37014/2018, WP(C).25844/2018, WP(C).25045/2018, WP(C).26244/2018, WP(C).26443/2018, WP(C).26642/2018, WP(C).26844/2018, WP(C).26843/2018, WP(C).27643/2018, WP(C).27045/2018, WP(C).28243/2018, WP(C).28441/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -8- WP(C).No. 25045 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 26642 of 2018 PETITIONER: SMT. RAGHI P.R. ALIAS P.RAGHI PRAKASH, PALGHAT GAS AGENCY, CENTRE VIEW (OLD LAKSHMI COMPLEX), PALAKKAD. BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.S.JAFFERALI RESPONDENTS: 1 2 3 4 THE STATE TAX OFFICER, STATE GOODS SERVICE TAX DEPARTMENT KERALA, FIRST CIRCLE, PALAKKAD -678 001. THE COMMISSIONER OF STATE TAXES, TAX TOWEER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).41805/2018, WP(C).41203/2018, WP(C).37014/2018, WP(C).25844/2018, WP(C).25045/2018, WP(C).26244/2018, WP(C).26443/2018, WP(C).26641/2018, WP(C).26844/2018, WP(C).26843/2018, WP(C).27643/2018, WP(C).27045/2018, WP(C).28243/2018, WP(C).28441/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -9- WP(C).No. 25045 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 26843 of 2018 PETITIONER: SHIHABUDHEEN A, AGED 55, S/O.ABDUL MAJEED, PROPRIETOR,S.R.AGENCIES, ANDOORKONAM, THIRUVANANTHAPRUAM-695 584. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENTS: 1 2 3 4 5 6 THE STATE TAX OFFICER, SQUAD NO.IV, STATE GOODS & SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM - 695 001. THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI-110 001. STATE TAX OFFICER (RECOVERY), OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER, OFFICE OF THE DEPUTY COMMISSIONER,COMMERCIAL TAXES DEPARTMENT,KOZHIKODE – 6. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. -10- WP(C).No. 25045 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).41805/2018, WP(C).41203/2018, WP(C).37014/2018, WP(C).25844/2018, WP(C).25045/2018, WP(C).26244/2018, WP(C).26443/2018, WP(C).26642/2018, WP(C).26641/2018, WP(C).26844/2018, WP(C).27643/2018, WP(C).27045/2018, WP(C).28243/2018, WP(C).28441/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -11- WP(C).No. 25045 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 26844 of 2018 PETITIONER: M/S. MALABAR METALS, 13/838, NIDA, KANJIKODE, PALAKKAD,REPRESENTED BY ITS PARTNER, SREEKANTH O. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1 2 3 THE INTELLIGENCE OFFICER, SQUAD NO. VIII, DEPARTMENT OF COMMERCIAL TAXES,PALAKKAD - 678 001. THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).41805/2018, WP(C).41203/2018, WP(C).37014/2018, WP(C).25844/2018, WP(C).25045/2018, WP(C).26244/2018, WP(C).26443/2018, WP(C).26642/2018, WP(C).26641/2018, WP(C).26843/2018, WP(C).27643/2018, WP(C).27045/2018, WP(C).28243/2018, WP(C).28441/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -12- WP(C).No. 25045 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 27045 of 2018 PETITIONER: INNER VIEW, OPPOSITE TRIPUNITHURA MUNICIPALITY PUBLIC CEMETERY, THRIPUNITHURA, REPRESENTED BY ITS MANAGING PARTNER, SABU CYRIAC, AGED 50, S/O.CYRIAC V.J BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENTS: 1 2 3 4 5 THE ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE-III, COMMERCIAL TAX COMPLEX, ERNAKULAM, KOCHI-682 018. COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM-695 001. THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695001. SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMETN OF INDIA, NORTH BLOCK NOW DELHI-110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).41805/2018, WP(C).41203/2018, WP(C).37014/2018, WP(C).26244/2018, WP(C).25045/2018, WP(C).25844/2018, WP(C).26641/2018, WP(C).26642/2018, WP(C).26443/2018, WP(C).26844/2018, WP(C).27643/2018, WP(C).26843/2018, WP(C).28243/2018, WP(C).28441/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -13- WP(C).No. 25045 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 27643 of 2018 PETITIONER: SASTHA PETRO PARK, XII/ 163A, KUTHUKUZHI P.O, KOTHAMANGALAM, REP. BY ITS PARTNER SRI. R. SABARINATH. BY ADVS. AJI V. DEV ALAN PRIYADARSHI DEV NURIYA O.A. SRI.M.G.SHAJI RESPONDENTS: 1 2 3 4 5 STATE TAX OFFICER, S.G. AND S.T DEPARTMENT, KOTHAMANGALAM AND OTHERS. THE COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM- 695 002. THE STATE OF KERALA REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM- 695 002. THE CENTRAL BOARD OF INDIRECT TAXES AND COUSTOMS, REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI. THE UNION OF INDIA, REPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS, THOMAS NELLIMOOTTIL, SC -14- WP(C).No. 25045 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).41805/2018, WP(C).41203/2018, WP(C).37014/2018, WP(C).25844/2018, WP(C).25045/2018, WP(C).26244/2018, WP(C).26443/2018, WP(C).26642/2018, WP(C).26641/2018, WP(C).26844/2018, WP(C).26843/2018, WP(C).27045/2018, WP(C).28243/2018, WP(C).28441/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -15- WP(C).No. 25045 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 28243 of 2018 PETITIONER: AJANTHA PAINTS, WEST NADAKKAVU, KOZHIKODE- 673 006, REP. BY ITS MANAGING PARTNER MANOJ T. BY ADVS. SRI.C.S.ARUN SHANKAR SRI.T.G.MADHAVANUNNI SRI.S.SHYAM KUMAR RESPONDENTS: 1 2 3 THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM -695 033. THE STATE TAX OFFICER (IB) I, SGST DEPARTMENT, KOZHIKODE - 673 006. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI -110 001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).41805/2018, WP(C).41203/2018, WP(C).37014/2018, WP(C).25844/2018, WP(C).25045/2018, WP(C).26244/2018, WP(C).26443/2018, WP(C).26642/2018, WP(C).26641/2018, WP(C).26844/2018, WP(C).26843/2018, WP(C).27643/2018, WP(C).27045/2018, WP(C).28441/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -16- WP(C).No. 25045 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 28441 of 2018 PETITIONER: ABDUL SHUKOOR, AGED 45 YEARS, S/O.ABDUL REHMANKUNJU, RESIDING AT KATTAYYATH PUTHENPURAYIL, AADINADU SOUTH, KAATTILKADAVU POST, KARUNAGAPPALLY, PIN-690 542, PROPRIETOR, AISHWARYA STORES, PUTHENTHERUVU, KULASEKHARAPURAM, KARUNAGAPPALLY, PIN-690 544. BY ADVS. JAYASHANKAR P.G. SMT.LINTA VARGHESE RESPONDENTS: 1 2 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. THE COMMISSIONER OF COMMERCIAL TAXES, 9TH FLOOR, TAX TOWER , KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM-695 002. THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX OFFICE, MINI CIVIL STATION, KARUANAGAPALLY-690 518. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).41805/2018, WP(C).41203/2018, WP(C).37014/2018, WP(C).25844/2018, WP(C).25045/2018, WP(C).26244/2018, WP(C).26443/2018, WP(C).26642/2018, WP(C).26641/2018, WP(C).26844/2018, WP(C).26843/2018, WP(C).27643/2018, WP(C).27045/2018, WP(C).28243/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -17- WP(C).No. 25045 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 37014 of 2018 PETITIONER: BROTHERS TRADE LINKS, KOTTIYAM P O, KOLLAM-691 571, REPRESENTED BY ITS MANAGING PARTNER BASHEER KUTTY, S/O KASIMKUNJU, AGED 63, S.S. BANGLAVIL, KOTTIYAM P O, KOLLAM-691 571. BY ADVS. SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENT: 1 2 3 4 5 STATE TAX OFFICER, CHATHANNOOR, KOLLAM DISTRICT-691 001. COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM-695 001. THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695 001. SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).41805/2018, WP(C).41203/2018, WP(C).25844/2018, WP(C).26443/2018, WP(C).26244/2018, WP(C).25045/2018, WP(C).26844/2018, WP(C).26641/2018, WP(C).26642/2018, WP(C).27045/2018, WP(C).27643/2018, WP(C).26843/2018, WP(C).28243/2018, WP(C).28441/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -18- WP(C).No. 25045 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 41203 of 2018 PETITIONER: RAS AUTO DISTRIBUTORS, TOWN HALL SHOPPING COMPLEX, IRON BRIDGE, ALAPPUZHA, PIN-688 001, REPRESENTED BY ITS PROPRIETOR, RASHID SAYED. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 2 3 THE STATE TAX OFFICER – I, STATE GST DEPARTMENT, FIRST CIRCLE, ALAPPUZHA, PIN-688 001. THE STATE OF KERALA, REP. BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).41805/2018, WP(C).37014/2018, WP(C).25844/2018, WP(C).25045/2018, WP(C).26244/2018, WP(C).26443/2018, WP(C).26642/2018, WP(C).26641/2018, WP(C).26844/2018, WP(C).26843/2018, WP(C).27643/2018, WP(C).27045/2018, WP(C).28243/2018, WP(C).28441/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -19- WP(C).No. 25045 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940 WP(C).No. 41805 of 2018 PETITIONER: K. SURESHKUMAR, AGED 47 YEARS, SABARI, NALLOORKONAM, CHEMPAZHANTHI.P.O., THIRUVANANTHAPURAM. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.B.PRABHAKARAN RESPONDENTS: 1 2 3 4 STATE TAX OFFICER, WORKS CONTRACT, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA.P.O., THIRUVANANTHAPURAM-695 002. THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA.P.O., THIRUVANANTHAPURAM-695 002. THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.01.2019, ALONG WITH WP(C).41203/2018, WP(C).37014/2018, WP(C).25844/2018, WP(C).25045/2018, WP(C).26244/2018, WP(C).26443/2018, WP(C).26642/2018, WP(C).26641/2018, WP(C).26844/2018, WP(C).26843/2018, WP(C).27643/2018, WP(C).27045/2018, WP(C).28243/2018, WP(C).28441/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -20- WP(C).No. 25045 of 2018 & CON. CASES JUDGMENT [WP(C)25045/2018,WP(C).25844/2018,WP(C).26244/2018,WP(C ).26443/2018,WP(C).26641/2018,WP(C).26642/2018,WP(C).26 843/2018,WP(C).26844/2018,WP(C).27045/2018,WP(C).27643/ 2018,WP(C).28243/2018,WP(C).28441/2018,WP(C).37014/2018 ,WP(C).41203/2018 ,WP(C).41805/2018 ] In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken.

2. All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P.(C) No.11335 of 2018 and connected cases. I, therefore, dismiss the writ petitions applying the ratio of the judgment referred to above. Sd/- DAMA SESHADRI NAIDU JUDGE AV -21- WP(C).No. 25045 of 2018 & CON. CASES APPENDIX OF WP(C) 25045/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 EXHIBIT P2 A TRUE COPY OF THE ORDER NO. 32122201239/2016-17 DATED 08.01.2018. A TRUE COPY OF THE RECOVERY NOTICE DATED 19.04.2018 ISSUED BY THE 7TH RESPONDENT THROUGH 6TH RESPONDENT WITH ENGLISH TRANSLATION. EXHIBIT P3 A TRUE COPY OF THE INTERIM ORDER PASSED IN W.P.(C)NO. 11335/2018 DATED 04.04.2018. -22- WP(C).No. 25045 of 2018 & CON. CASES APPENDIX OF WP(C) 25844/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO. 32050861806/2014-15 DATED 30.12.2017 ISSUED BY THE 2ND RESPONDENT TRUE COPY OF THE ASSESSMENT ORDER NO. 32050861806/2014-15 DATED 23.07.2018 ISSUED BY THE 2ND RESPONDENT -23- WP(C).No. 25045 of 2018 & CON. CASES APPENDIX OF WP(C) 26244/2018 PETITIONER'S/S EXHIBITS: EXT P1 EXT P2 EXT.P3 EXT.P4 THE TRUE COPY OF THE REGISTRATION CERTIFICATE 32050662772/3.12.2009 ISSUED BY THE 1ST RESPONDENT THE TRUE COPY OF THE REGISTRATION CERTIFICATE UNDER GST ACT IN N0.32AAHFP9271HIZ2 DTD.21/9/2017 THE TRUE COPY OF THE ANNUAL RETURN FOR 2011-12 DT.7/3/2013 THE TRUE COPY OF THE ASSESSMENT ORDER AND DEMAND NOTICE DT.2/4/2018. -24- WP(C).No. 25045 of 2018 & CON. CASES APPENDIX OF WP(C) 26443/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 EXHIBIT P1A EXHIBIT P2 THE TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR 2015-2016 DATED 20.09.2017 ALONG WITH ITS CORRESPONDING DEMAND NOTICES IN FORM NO. 12 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. THE TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR 2016-2017 DATED 27.11.2017 ALONG WITH ITS CORRESPONDING DEMAND NOTICES INFORM NO. 12 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. TRUE COPY OF ORDER ISSUED BY THIS COURT IN SIMILAR WRIT PETITIONS AND PASSED INTERIM ORDERS IN WPC NO. 13930/2018, DATED 13.4.2018. -25- WP(C).No. 25045 of 2018 & CON. CASES APPENDIX OF WP(C) 26641/2018 PETITIONER'S/S EXHIBITS: EXT.P1: EXT.P2: THE TRUE COPY OF THE ORDER NO.32111503007/2009-10 DATED 30/06/2018 THE TRUE COPY OF NOTICE NO.32111503007/2009-10 DATED 17/05/2018 -26- WP(C).No. 25045 of 2018 & CON. CASES APPENDIX OF WP(C) 26642/2018 PETITIONER'S/S EXHIBITS: EXT.P1: EXT.P2: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2012 - 2013 DATED 30/06/2018 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 30/06/2018 -27- WP(C).No. 25045 of 2018 & CON. CASES APPENDIX OF WP(C) 26843/2018 PETITIONER'S/S EXHIBITS: EXT.P1: TRUE COPY OF PENALTY ORDER NO.CR.29/15 DATED 30/06/2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 ALONG WITH ACCOMPANYING DEMAND NOTICE -28- WP(C).No. 25045 of 2018 & CON. CASES APPENDIX OF WP(C) 26844/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 24.07.2018. -29- WP(C).No. 25045 of 2018 & CON. CASES APPENDIX OF WP(C) 27045/2018 PETITIONER'S/S EXHIBITS: EXT.P1 TRUE COPY OF ASSESSMENT ORDER NO.32071039075/13-14 DATED 21.05.2018 AND DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2013-14. -30- WP(C).No. 25045 of 2018 & CON. CASES APPENDIX OF WP(C) 27643/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 EXHIBIT P1 A EXHIBIT P1 B EXHIBIT P1 C EXHIBIT P2 EXHIBIT P2 A EXHIBIT P2 B EXHIBIT P2 C EXHIBIT P3 EXHIBIT P3 A EXHIBIT P3 B EXHIBIT P3 C A TRUE COPY OF THE SHAW-CAUSE NOTICE ISSUED U/S.25(1) OF THE KVAT ACT FOR 2011-12 DATED 18.06.2018. A TRUE COPY OF THE SHAW-CAUSE NOTICE ISSUED U/S.25(1) OF THE KVAT ACT FOR 2012-13 DATED 18.06.2018. A TRUE COPY OF THE SHAW-CAUSE NOTICE ISSUED U/S.25(1) OF THE KVAT ACT FOR 2013-14 DATED 18.06.2018. A TRUE COPY OF THE SHAW-CAUSE NOTICE ISSUED U/S.25(1) OF THE KVAT ACT FOR 2015-16 DATED 18.06.2018. A TRUE COPY OF THE REPLY FILED FOR 2011- 2012 DATED 10.03.2018 ALONG WITH TRANSLATION. A TRUE COPY OF THE REPLY FILED FOR 2012-13 DATED 10.03.2018 ALONG WITH TRANSLATION. A TRUE COPY OF THE REPLY FILED FOR 2013-14 DATED 10.03.2018 ALONG WITH TRANSLATION. A TRUE COPY OF THE REPLY FILED FOR 2015-16 DATED 10.03.2018 ALONG WITH TRANSLATION. A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2011-2012 DATED 30.01.2018. A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2012-13 DATED 30.01.2018. A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2013-14 DATED 30.01.2018. A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2015-16 DATED 30.01.2018. -31- WP(C).No. 25045 of 2018 & CON. CASES APPENDIX OF WP(C) 28243/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 EXHIBIT P2 TRUE COPY OF THE PENALTY ORDER DATED 11/07/2018 ISSUED U/S.67(1) OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2015-16. TRUE COPY OF THE ORDER DATED 04/04/2018 OF THE HON'BLE HIGH COURT IN W.P.(C) NO.11335 OF 2018. -32- WP(C).No. 25045 of 2018 & CON. CASES APPENDIX OF WP(C) 28441/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 EXHIBIT P2 EXHIBIT P3 A TRUE COPY OF THE NOTICE BEARING NO.32020931395/15-16 DATED 24.3.2018 ISSUED BY THE 3RD RESPONDENT UNDER S.25 OF THE KERALA VALUE ADDED TAX ACT, 2003. TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 11.6.2018 TO EXT.P1 NOTICE. TRUE COPY OF THE ASSESSMENT ORDER CUM DEMAND NOTICE NO.320209313952015-16 DATED 17.7.2018 ISSUED BY THE 3RD RESPONDENT UNDER S.25(1) OF THE KERALA VALUE ADDED TAX ACT,2003. -33- WP(C).No. 25045 of 2018 & CON. CASES APPENDIX OF WP(C) 37014/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 EXHIBIT P2 TRUE COPY OF ASSESSMENT ORDER NO.32021339499/15-16 DATED 29.09.2018 AND DEMAND NOTICE DATED 29.09.2018 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2015-16. A TRUE COPY OF THE LETTER ISSUED BY THE HIMALAYA DRUG COMPANY DATED 10.07.2018 TO THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE- 1, ERNAKULAM. -34- WP(C).No. 25045 of 2018 & CON. CASES APPENDIX OF WP(C) 41203/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 EXHIBIT P1 A EXHIBIT P2 COPY OF ORDER DATED 30.6.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. COPY OF ORDER DATED 31.10.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC.NO.13552 OF 2018. -35- WP(C).No. 25045 of 2018 & CON. CASES APPENDIX OF WP(C) 41805/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 EXHIBIT P1 A EXHIBIT P1 B EXHIBIT P1 C EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32011305592/13-14 DATED 25.9.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2013-14. TRUE COPY OF THE ASSESSMENT ORDER NO.32011305592/14-15 DATED 25.9.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2014-15. TRUE COPY OF THE ASSESSMENT ORDER NO.32011305592/15-16 DATED 25.9.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2015-16. TRUE COPY OF THE ASSESSMENT ORDER NO.32011305592/16-17 DATED 25.9.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE YEAR 2016-17. TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC.NO.11335/2018 DATED 4.4.2018.

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