Addl. Solicitor General Sri.k.m. Natraj., Cgc., Jaishankar v. Nair

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 38273 of 2018 PETITIONER: MIKAS CONVENTION CENTREMURUKKUMMOODU, KUTTITHERUVU, KAYAMKULAM, ALAPPUZHA – 688 521, REPRESENTED BY ITS MANAGER BY ADVS.SRI.A.KRISHNANSHRI.SIDHARTH MANOJ VARMA RESPONDENTS: 1THE STATE TAX OFFICER (INVESTIGATION BRANCH),OFFICE OF THE ASSISTANT COMMISSIONER(INTELLIGENCE) 4TH FLOOR, CIVIL STATION, ANNEXE, NEAR BOAT JETTY, ALAPPUZHA – 688 013.OFFICE OF THE ASSISTANT COMMISSIONER(INTELLIGENCE) 4TH FLOOR, CIVIL STATION, ANNEXE, NEAR BOAT JETTY, ALAPPUZHA – 688 013. OFFICE OF THE ASSISTANT COMMISSIONER(INTELLIGENCE) 2THE SUPERINTENDENTOFFICE OF THE DEPUTY COMMISSIONER, CENTRAL TAX, CENTRAL EXCISE AND CUSTOMS, AUDIT CIRCLE III, KOTTAYAM, JOYEES ARCADE 3RD FLOOR, YMCA ROAD, KOTTAYAM 686 001OFFICE OF THE DEPUTY COMMISSIONER, CENTRAL TAX, CENTRAL EXCISE AND CUSTOMS, AUDIT CIRCLE III, KOTTAYAM, JOYEES ARCADE 3RD FLOOR, YMCA ROAD, KOTTAYAM 686 001 3JOINT COMMISSIONEROFFICE OF THE COMMISSIONER CENTRAL GST AND CENTRAL EXCISE P.B NO. 13, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM 695 001OFFICE OF THE COMMISSIONER CENTRAL GST AND CENTRAL EXCISE P.B NO. 13, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM 695 001 4THE UNION OF INDIAREPRESENTED BY SECRETARY TO FINANCE, FINANCE DEPARTMENT, NEW DELHI 110 001REPRESENTED BY SECRETARY TO FINANCE, FINANCE DEPARTMENT, NEW DELHI 110 001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., WP(C).No. 38273 of 2018 & CONN. CASES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28677/2018, WP(C).28679/2018, WP(C).28873/2018, WP(C).28876/2018, WP(C).28877/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).29671/2018, WP(C).35278/2018, WP(C).35471/2018, WP(C).35879/2018, WP(C).36475/2018, WP(C).36674/2018, WP(C).36873/2018, WP(C).36880/2018, WP(C).37072/2018, WP(C).37275/2018, WP(C).37475/2018, WP(C).38473/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 38273 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 28677 of 2018 PETITIONER: M/S. CRESCENT CONSTRUCTION COMPANY POOJAPPURA, THIRUVANANTHAPURAM, PINCODE-695 012, REPRESENTED BY ITS PARTNER SRI.ANEEZ BABU B, RESIDING AT TC 17/1684, POOJAPPURA, THIRUVANANTHAPURAM, PIN-695 012 BY ADVS.SRI.U.BALAGANGADHARANV.JAYANANDAKUMAR RESPONDENTS: 1ASST. COMMISSIONER (WORKS CONTRACT)STATE G S T DEPARTMENT, THIRUVANANTHAURAM, PIN-695 002 2THE COMMISSIONER STATE G S T DEPARTMENT, THIRUVANANTHAURAM, PIN-695 002 3STATE OF KERALAREPRESENTED BY SECRETARY(TAXES), THIRUVANANTHAURAM, PIN-695 001 4CENTRAL BOARD OF EXCISE AND CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI,PIN-110001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., WP(C).No. 38273 of 2018 & CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 38273 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 28679 of 2018 PETITIONER: SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 38273 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 28679 of 2018 PETITIONER: M/S. ASSOCIATED INDUSTRIES ENGINEERING,ASHA VIHAR, JAWAHAR JUNCTION, PATTATHANAM, KOLLAM DISTRICT, REPRESENTED BY ITS SIGNATORY P.S.JOHN BY ADV. BOBBY JOHN RESPONDENTS: 1THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002DEPARTMENT, KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002 2STATE OF KERALA,REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001.REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3THE STATE TAX OFFICER,SPECIAL CIRCLE, KOLLAM, STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM, PIN – 691 002.SPECIAL CIRCLE, KOLLAM, STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM, PIN – 691 002. 4UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE), REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE), CENTRAL SECRETARIAT, NEW DELHI-110 001.NEW DELHI-110 001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., WP(C).No. 38273 of 2018 & CONN. CASES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 38273 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 28873 of 2018 PETITIONER: DR. P R MYTHREY,VRINDAVAN HOUSE, ARCHANA HOSPITAL, THODUPUZHA P.O, IDUKKI DISTRICT. BY ADVS.SOMAN PULLADAN P.SRADHAMANI TVISWAN K R RESPONDENTS: 1STATE TAX OFFICER (INT.)STATE GOODS AND SERVICE DEPARTMENT, INTELLIGENCE SQUAD NO.II, IDUKKI AT THODUPUZHA - 685 584. 2THE COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. 3THE SECRETARYTAXES DEPARTMENT, GOVENMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4CENTRAL BOARD OF EXCISE AND CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001.DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. WP(C).No. 38273 of 2018 & CONN. CASES UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, 4CENTRAL BOARD OF EXCISE AND CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001.DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. WP(C).No. 38273 of 2018 & CONN. CASES UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 38273 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 28876 of 2018 PETITIONER: HI-LITE INTERIORS LLPHILITE CITY, THONDAYAD BYPASS, CALICUT-673 014 REPRESENTED BY ITS DESIGNATED PARTNER P.SULAIMAN BY ADVS.SRI.M.P.SHAMEEM AHAMEDSRI.CYRIAC TOM RESPONDENTS: 1THE STATE TAX OFFICER (WORKS CONTRACT)STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE-673 006 STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE-673 006 2THE COMMISSIONER OFSTATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM-695 001.STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM-695 001. 3THE STATE OF KERALA,REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695 001.REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4UNION OF INDIA,REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001.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., UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., WP(C).No. 38273 of 2018 & CONN. CASES JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 38273 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 28877 of 2018 PETITIONER: K.H.SHIHABUDEENAGED 54 YEARSPROPRIETOR, M/S.KEYAM TRADERS, KODUNGALLUR, THRISSUR DISTRICT BY ADVS.SMT.S.K.DEVISRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1THE STATE TAX OFFICER (IB)STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, THRISSUR-680 001STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, THRISSUR-680 001 2THE COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM -695 001STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM -695 001 3STATE OF KERALAREPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT, SECRETARIAT, THIORUVANANTHAPURAM-695 001 4UNION OF INDIA,REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.40, NORTH BLOCK, NEW DELHI-110 001REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.40, NORTH BLOCK, NEW DELHI-110 001 K.H.SHIHABUDEENAGED 54 YEARSPROPRIETOR, M/S.KEYAM TRADERS, KODUNGALLUR, THRISSUR DISTRICT BY ADVS.SMT.S.K.DEVISRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1THE STATE TAX OFFICER (IB)STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, THRISSUR-680 001STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, THRISSUR-680 001 2THE COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM -695 001STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM -695 001 3STATE OF KERALAREPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT, SECRETARIAT, THIORUVANANTHAPURAM-695 001 4UNION OF INDIA,REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.40, NORTH BLOCK, NEW DELHI-110 001REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.40, 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. WP(C).No. 38273 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 38273 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 28879 of 2018 PETITIONER: GLASS HOUSE VII/347, M.C.ROAD JUNCTION, KALADY – 683 574, REPRESENTED BY ITS PROPRIETOR SRI, LORANCE P.S BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF STATE TAX-ISTATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, MATANCHERRY AT ALUVA – 683 101 2THE STATE OF KERALAREPRESENTED BY THE PRINCIPAL SECRETARY GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPOURAM-695 001. 3UNION OF INDIAREPRESENTED 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 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).No. 38273 of 2018 & CONN. CASES WP(C).28876/2018, WP(C).28873/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY WP(C).No. 38273 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 29278 of 2018 PETITIONER: G.RAJANAGED 62 YEARS,S/O GOPALAN ACHARI, PONPRABHA, KARUVATTA, ADOOR P.O, PATHANAMTHITTA DISTRICT- 691 523 (PROPRIETOR, M/S. ANASWARA JEWELLERY ADOOR) BY ADVS.K.SHAJSRI.RENJIT GEORGE RESPONDENTS: 1THE SECRETARY, TAXESGOVERNMENT OF KERALA, SECRETARIAT, THRIUVANANTHAPURAM,-695 0012CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 0013THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THRIUVANANTHAPURAM-691 0014THE STATE TAX OFFICER, STATE TAX OFFICE, SGST DEPARTMENT, ADOOR, PATHANAMTHITTA-691 523 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 29278 of 2018 PETITIONER: G.RAJANAGED 62 YEARS,S/O GOPALAN ACHARI, PONPRABHA, KARUVATTA, ADOOR P.O, PATHANAMTHITTA DISTRICT- 691 523 (PROPRIETOR, M/S. ANASWARA JEWELLERY ADOOR) BY ADVS.K.SHAJSRI.RENJIT GEORGE RESPONDENTS: 1THE SECRETARY, TAXESGOVERNMENT OF KERALA, SECRETARIAT, THRIUVANANTHAPURAM,-695 0012CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 0013THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THRIUVANANTHAPURAM-691 0014THE STATE TAX OFFICER, STATE TAX OFFICE, SGST DEPARTMENT, ADOOR, PATHANAMTHITTA-691 523 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMS WP(C).No. 38273 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 38273 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 29671 of 2018 PETITIONER: K.T.THOMASAGED 73 YEARSPROPRIETOR, LINS TRADRES, VENNIKULAM, PIN 689 544, PATHANAMTHITTA DISTRICT BY ADVS.K.N.SREEKUMARANSRI.N.SANTHOSHKUMARP.J ANILKUMAR RESPONDENTS: 1STAE TAX OFFICERSTATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVALLA 689 101 2COMMISSIONER OF STATE TAXES,TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002 3STATE OF KERALAREPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).No. 38273 of 2018 & CONN. CASES WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 38273 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 35278 of 2018 PETITIONER: KNR CONSTRUCTIONS LTD.,XI/706, PAMPAMPALLAM, ATTAPALLAM, PALAKKAD 678 621, REPRESENTED BY P. GOVIN GOPI, AUTHORISED SIGNATORY, KNR CONSTRUCTIONS LTD. BY ADVS.SRI.K.M.CHERIANSRI.R.RAMAKRISHNAN POTTYSRI.V.P.SABU RESPONDENTS: 1THE STATE TAX OFFICER,DEPARTMENT OF STATE AND SERVICE TAX, STATE GST COMPLEX, PALAKKAD 678 001.DEPARTMENT OF STATE AND SERVICE TAX, STATE GST COMPLEX, PALAKKAD 678 001. OFFICE OF THE STATE TAX OFFICER, WORKS CONTRACT, 2THE COMMISSIONER,DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM-695 002.DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM-695 002. 3THE STATE OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, 4CENTRAL BOARD OF EXCISE AND CUSTOMS,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVENRNMENT OF INDIA, NEW DELHI-110 001.DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVENRNMENT OF INDIA, NEW DELHI-110 001. BY ADVS.SRI.K.M.CHERIANSRI.R.RAMAKRISHNAN POTTYSRI.V.P.SABU RESPONDENTS: 1THE STATE TAX OFFICER,DEPARTMENT OF STATE AND SERVICE TAX, STATE GST COMPLEX, PALAKKAD 678 001.DEPARTMENT OF STATE AND SERVICE TAX, STATE GST COMPLEX, PALAKKAD 678 001. OFFICE OF THE STATE TAX OFFICER, WORKS CONTRACT, 2THE COMMISSIONER,DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM-695 002.DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM-695 002. 3THE STATE OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, 4CENTRAL BOARD OF EXCISE AND CUSTOMS,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVENRNMENT OF INDIA, NEW DELHI-110 001.DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVENRNMENT OF INDIA, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., WP(C).No. 38273 of 2018 & CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMSBY ADV. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 38273 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 35471 of 2018 PETITIONER: SINGER INDIA LTD.,PARSI ANJUMAN BUILDING, 10/666, M.P .ROAD, KOZHIKODE- 673 001. REPRESENTED BY ITS (MANAGER)AUTHORIZED SIGNATORY SANTHOSH V. BY ADVS.SRI.C.S.ARUN SHANKARSRI.S.SHYAM KUMARSRI.T.G.MADHAVANUNNI RESPONDENTS: 1THE COMMISSIONER OF COMMERCIAL TAXES,THIRUVANANTHAPURAM – 695 033. 2THE ASSISTANT COMMISSIONER,SPECIAL CIRCLE II, SGST DEPARTMENT, KOZHIKODE-673 006.3CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION 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 EXCISEAND CUSTOMS WP(C).No. 38273 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 38273 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 35879 of 2018 PETITIONER: M/S. SYLCON RETAIL VENTURENEAR PAICO, M.G.ROAD, KOCHI, REPRESENTED BY ITS MANAGING PARTNER,K.V.SHIRAZ. RESPONDENTS: BY ADVS.SRI.K.I.MAYANKUTTY MATHERSMT.T.K.SREEKALASRI.R.JAIKRISHNA 1STATE OF KERALAREPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001.REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2UNION OF INDIAREPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE AND FINANCE, NEW DELHI - 110 001. 3COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS,KARAMANA, THIRUVANANTHAPURAM - 695 001. 4STATE TAX OFFICERKVAT CIRCLE III, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM - 682 015. 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.BY ADV. SRI.GIRISH KUMAR.V., CGC RESPONDENTS: BY ADVS.SRI.K.I.MAYANKUTTY MATHERSMT.T.K.SREEKALASRI.R.JAIKRISHNA 1STATE OF KERALAREPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001.REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2UNION OF INDIAREPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE AND FINANCE, NEW DELHI - 110 001. 3COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS,KARAMANA, THIRUVANANTHAPURAM - 695 001. 4STATE TAX OFFICERKVAT CIRCLE III, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM - 682 015. 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.BY ADV. SRI.GIRISH KUMAR.V., CGC WP(C).No. 38273 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 38273 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 36475 of 2018 PETITIONER: P.A. KURIANAGED 64 YEARSPROPRITOR, HOLY FAMILY TEXTILES, AYYANTHOLE P.O., THRISSUR-680 003. BY ADVS.SRI.K.G.SOMANATHSRI.P.R.VIJAYAKUMAR RESPONDENTS: 1THE STATE TAX OFFICERII CIRCLE, S.G.S.T. DEPARTMENT, THRISSUR-680 004II CIRCLE, S.G.S.T. DEPARTMENT, THRISSUR-680 0042THE COMMISSIONER OF STATE TAXES,TAX TOWER, KARAMANA, THIRUVANANTHAPURAM 695 002TAX TOWER, KARAMANA, THIRUVANANTHAPURAM 695 002 3THE STATE OF KERALABY ITS SECRETARY TO TAXES, SECRETARY, THIRUVANANTHAPURAM 695 001BY ITS SECRETARY TO TAXES, SECRETARY, THIRUVANANTHAPURAM 695 001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).35879/2018, WP(C).36873/2018, 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).No. 38273 of 2018 & CONN. CASES WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 38273 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 36674 of 2018 PETITIONER: M/S.TRENDY BAGSAROORKUTTY, REPRESENTED BY ITS PROPRIETOR, SRI.RAMEES. BY ADVS.SRI.AJI V.DEVSRI.ALAN PRIYADARSHI DEVSMT.O.A.NURIYASRI.RAMAN JANARDHANAN RESPONDENTS: 1THE STATE TAX OFFICERSGST DEPARTMENT, KUTHIATHODE, ALAPPUZHA-688 001.SGST DEPARTMENT, KUTHIATHODE, ALAPPUZHA-688 001. 2THE STATE OF KERALAREPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,THIRUVANANTHAPURAM - 695 001REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,THIRUVANANTHAPURAM - 695 0013THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMSREPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI – 110 001.REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI – 110 001.4THE UNION OF INDIAREPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OFFINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI – 110 001.REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OFFINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI – 110 001. RESPONDENTS: 1THE STATE TAX OFFICERSGST DEPARTMENT, KUTHIATHODE, ALAPPUZHA-688 001.SGST DEPARTMENT, KUTHIATHODE, ALAPPUZHA-688 001. 2THE STATE OF KERALAREPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,THIRUVANANTHAPURAM - 695 001REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,THIRUVANANTHAPURAM - 695 0013THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMSREPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI – 110 001.REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI – 110 001.4THE UNION OF INDIAREPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OFFINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI – 110 001.REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OFFINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI – 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., WP(C).No. 38273 of 2018 & CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 38273 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 36873 of 2018 PETITIONER: C.J.ANTONYAGED 56 YEARS,PROPRIETOR, M/S JOJO ENGINEERING WORKS, AMALANAGAR, THRISSUR – 680 555 BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: 1THE AGRICULTURAL INCOME TAX AND STATE TAX OFFICERSG AND ST DEPARTMENT, POOTHOLE, THRISSUR – 680 004. 2THE COMMISSIONER OF STATE TAXES,TAX TOWER,KILLIPALAM,KARAMANA P.O, THIRUVANANTHAPURAM 695 002. 3THE SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695 001. 4THE 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 EXCISEAND CUSTOMS WP(C).No. 38273 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 38273 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940WP(C).No. 36880 of 2018 PETITIONER: P. NATARAJANAGED 70 YEARSPROPRIETOR, M/S PAPPUKUTTY BEACH RESORT, VP 1/UA 130, KOVALAM, VIZHINJAM P.O, THIRUVANANTHAPURAM - 695521 M/S PAPPUKUTTY BEACH RESORT, BY ADVS.SRI.P.S.SOMANSMT.T.RADHAMANY RESPONDENTS: 1STATE TAX OFFICER (LT)OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANAP.O, THIRUVANANTHAPURAM - 695002. 2THE COMMISSIONER,STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 0023THE SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001 STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, 4CENTRAL BOARD OF EXCISE AND CUSTOMS, WP(C).No. 38273 of 2018 & CONN. CASES FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940WP(C).No. 36880 of 2018 PETITIONER: P. NATARAJANAGED 70 YEARSPROPRIETOR, M/S PAPPUKUTTY BEACH RESORT, VP 1/UA 130, KOVALAM, VIZHINJAM P.O, THIRUVANANTHAPURAM - 695521 M/S PAPPUKUTTY BEACH RESORT, BY ADVS.SRI.P.S.SOMANSMT.T.RADHAMANY RESPONDENTS: 1STATE TAX OFFICER (LT)OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANAP.O, THIRUVANANTHAPURAM - 695002. 2THE COMMISSIONER,STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 0023THE SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001 STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, 4CENTRAL BOARD OF EXCISE AND CUSTOMS, WP(C).No. 38273 of 2018 & CONN. CASES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001 ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 38273 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 37072 of 2018 PETITIONER: T. SUNDARESANAGED 55 YEARSPROPRIETOR, SS FURNISHING,CHURCH ROAD, ALAPPUZHA 688 011. BY ADVS.SRI.K.N.SREEKUMARANSRI.N.SANTHOSHKUMARSRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1STATE TAX OFFICERSTATE GOODS AND SERVICES TAX DEPARTMENT,IST CIRCLE,ALAPPUZHA 688 001. 2COMMISSIONER OF STATE TAXES,TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002.TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 3STATE OF KERALAREPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,THIRUVANANTHAPURAM-695 002. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).No. 38273 of 2018 & CONN. CASES WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 38273 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 37275 of 2018 PETITIONER: P.M. STORES,AGED 54 YEARSENGANDIYUR,THRISSUR 680 615,REPRESENTED BY ITS PROPRIETOR SRI BABU.M.D BY ADVS.SRI.K.S.HARIHARAN NAIRSRI.P.F.JOY RESPONDENTS: 1THE STATE TAX OFFICER,STATE GOODS AND SERVICES TAX OFFICE,CHAVAKKAD,THRISSUR,680 506 2THE STATE OF KERALA,REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT,GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001. 3UNION 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. WP(C).No. 38273 of 2018 & CONN. CASES WP(C).No. 37275 of 2018 PETITIONER: P.M. STORES,AGED 54 YEARSENGANDIYUR,THRISSUR 680 615,REPRESENTED BY ITS PROPRIETOR SRI BABU.M.D BY ADVS.SRI.K.S.HARIHARAN NAIRSRI.P.F.JOY RESPONDENTS: 1THE STATE TAX OFFICER,STATE GOODS AND SERVICES TAX OFFICE,CHAVAKKAD,THRISSUR,680 506 2THE STATE OF KERALA,REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT,GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001. 3UNION 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. WP(C).No. 38273 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 38273 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 37475 of 2018 PETITIONER: K.T.MANOJKUMARAGED 52 YEARSS/O K.P.THANKAPPAN,PROPRIETOR HOTEL GAYATHRI GRAND,OPP.GOVT HOSPITAL CHERPULASSERY, PALAKKAD BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE STATE TAX OFFICE (IB)STATE GST DEPARTMENT PALAKKAD-678 101 2THE COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 002 3SECRETARY,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 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).No. 38273 of 2018 & CONN. CASES WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).38473/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 38273 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 38473 of 2018 PETITIONER: MALIYECKAL AGENCIESKATTAPPANA, IDUKKI-685 508, REPRESENTED BY THOMAS JOSEPH, PROPRIETOR, MALIYECKAL AGENCIES BY ADVS.SRI.K.M.CHERIANSRI.R.RAMAKRISHNAN POTTY RESPONDENTS: 1THE STATE TAX OFFICERDEPARTMENT OF STATE GOODS AND SERVICES TAX, KATTAPPANA, IDUKKI- 685 515 2THE COMMISSIONER,DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM 695 002DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM 695 0023THE STATE OF KERALAREPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRTARIAT, THIRUVANANTHAPURAM 695 001REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRTARIAT, THIRUVANANTHAPURAM 695 0014CENTRAL BOARD OF EXCISE AND CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001DEPARTMENT 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 EXCISEAND CUSTOMS WP(C).No. 38273 of 2018 & CONN. CASES 2THE COMMISSIONER,DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM 695 002DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM 695 0023THE STATE OF KERALAREPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRTARIAT, THIRUVANANTHAPURAM 695 001REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRTARIAT, THIRUVANANTHAPURAM 695 0014CENTRAL BOARD OF EXCISE AND CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001DEPARTMENT 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 EXCISEAND CUSTOMS WP(C).No. 38273 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).37275/2018, WP(C).37072/2018, WP(C).35471/2018, WP(C).35278/2018, WP(C).29671/2018, WP(C).28877/2018, WP(C).28679/2018, WP(C).28677/2018, WP(C).28876/2018, WP(C).28873/2018, WP(C).28879/2018, WP(C).29278/2018, WP(C).36475/2018, WP(C).35879/2018, WP(C).36873/2018, WP(C).36674/2018, WP(C).36880/2018, WP(C).37475/2018, WP(C).38273/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 38273 of 2018 & CONN. CASES JUDGMENT [WP(C) 38273/2018, WP(C).28677/2018 ,WP(C).28679/2018,WP(C).28873/2018 ,WP(C).28876/2018,WP(C).28877/2018,WP(C).28879/2018 ,WP(C).29278/2018,WP(C).29671/2018,WP(C).35278/2018 ,WP(C).35471/2018,WP(C).35879/2018,WP(C).36475/2018 ,WP(C).36674/2018,WP(C).36873/2018,WP(C).36880/2018 ,WP(C).37072/2018,WP(C).37275/2018 ,WP(C).37475/2018 ,WP(C).38473/2018] In this batch of writ petitions the petitionershave laid challenge, amongst others, on the ground thatSection 174 of the KSGST Act is ultra vires of thestate's legislative power or on the ground that thedemand is barred by limitation under Section 25(1) ofthe KVAT Act. In some cases, both the grounds have beentaken. 2. All counsel agree that the issues stand squarelycovered against the petitioners by judgment dated 11[th]January 2019 in W.P (C)NO.11335 of 2018 and connectedcases. I, therefore, dismiss the writ petitions applyingthe ratio of the judgment referred to above. Sd/- DAMA SESHADRI NAIDU JUDGE JS WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 38273/2018 PETITIONER'S/S EXHIBITS:EXHIBIT P1TRUE COPY OF THE NOTICE DATED 08-10-2018 WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 28677/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32011309012/2013-14 DATED 16/8/2018 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32011309012/2016-17 DATED 16/8/2018 FOR THE YEAR 2016-17 ISSUED BY THE 1ST RESPONDENT EXHIBIT P3 TRUE COPY OF THE ORDER DATED 4/4/2018 IN WP(C) NO.11335/2018 (N) OF HON'BLE HIGH COURT OF KERALA WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 28679/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 13.7.2018 PASSED BY THE THIRD RESPONDENT. EXHIBIT P2TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018 PASSED BY THIS HON'BLE COURT IN WPC.NO.11335 OF 2018. EXHIBIT P2 A TRUE COPY OF THE INTERIM ORDER DATED 15.5.2018, PASSED BY THIS HON'BLE COURT IN WPC.NO.15987 OF 2018. WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 28873/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PENALTY NOTICE NO.ISI-II/2011-12 DATED 28/06/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P2TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.11335/2018DATED 04/04/2018. WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 28876/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 6.8.2018 ISSUED BY 1STRESPONDENT UNDER SEC 25(1) OF KVAT ACT FOR THE YEAR 2015-16. EXHIBIT P2TRUE COPY OF THE INTERIM ORDER DATED 4.4.2018 PASSED BY THIS HON'BLE COURT IN WPC.NO.11335 OF 2018. EXHIBIT P2 A TRUE COPY OF THE INTERIM ORDER DATED 15.5.2018, PASSED BY THIS HON'BLE COURT IN WPC.NO.15987 OF 2018. WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 28873/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PENALTY NOTICE NO.ISI-II/2011-12 DATED 28/06/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011-12. EXHIBIT P2TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P.(C) NO.11335/2018DATED 04/04/2018. WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 28876/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF NOTICE DATED 6.8.2018 ISSUED BY 1STRESPONDENT UNDER SEC 25(1) OF KVAT ACT FOR THE YEAR 2015-16. EXHIBIT P2COPY OF NOTICE DATED 9.8.2018 ISSUED BY 1STRESPONDENT UNDER SEC 25(1) OF KVAT ACT FOR THE YEAR 2016-17. WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 28877/2018 PETITIONER'S/S EXHIBITS:EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER NO.IBA 36/2017-18 (2015-16) DATED 5/7/2018 WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 28879/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF ANNUAL RETURN DATED 03.10.2013 FILED BY THE PETITIONER FOR THE YEAR 2012-13. EXHIBIT P2COPY OF THE NOTICE DATED 23.01.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13. EXHIBIT P3 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DATED 08.08.2018 FOR THE YEAR 2012-13. EXHIBIT P4 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552 OF 2018. WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 29671/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER NO.32030555005/2011-12 DATED 8.5.2018 ISSUED BY THE 1ST RESPONDENT WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 35278/2018 PETITIONER'S/S EXHIBITS:EXHIBIT P1TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32091605458/2016-17 DATED 11.9.2018 WP(C).No. 38273 of 2018 & CONN. CASES APPENDIX OF WP(C) 35471/20