By Advs.sri.harisankar v. Menon Smt.k.krishna Smt.meera V.menon

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. 16481 of 2018 PETITIONER: SUPREME ELECTRIAL ENGINEERING (P) LTD37/2395, SUPREME ENERGY, 2ND BYELANE, VADHYAR LANE, AZAD ROAD, KALOOR, KOCHI-682017, REPRESENTED BY P.RAJEEV, MANAGING DIRECTOR, SUPREME ELECTRIAL ENGINEERING (P) LTD. BY ADVS. SRI.K.M.CHERIAN SRI.N.JAYAKUMAR SRI.P.M.GIRIJAVALLABHAN RESPONDENTS: 1THE ASST. COMMISSIONER (WC), DEPARTMENT OF STATE GOODS AND SERVICES TAX, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682018. 2THE COMMISSIONER,DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM-695001.3THE STATE OF KERALA,REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001.4CENTRAL BOARD OF EXCISE & CUSTOMS,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADVS.AAG SRI. K.K. RAVINDRANATH., SPL. GP SRI. C.E.UNNIKRISHNAN., GP. DR. THUSHARA JAMES., SRI. SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS, SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONGWITHWP(C).14507/2018,WP(C).15303/2018,WP(C).15504/2018,WP(C).15681/2018, WP(C).15705/2018, WP(C).15883/2018, WP(C).16105/2018,WP(C).16305/2018, WP(C).16704/2018, WP(C).17283/2018, WP(C).17302/2018,WP(C).17481/2018, WP(C).17501/2018, WP(C).17883/2018, WP(C).17910/2018,WP(C).18101/2018, WP(C).18282/2018, WP(C).18285/2018, WP(C).39197/2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16481 of 2018 AND CON. 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. 14507 of 2018 PETITIONER: M/S. ILLAHIA COLLEGE OF ENGINEERING AND TECHNOLOGYMULAVOOR P.O., MUVATTUPUZHA, REPRESENTED BY ITS MANAGER K.M.SHAMSUDDIN, S/O.MOIDEEN, M/S. ILAHIA COLLEGE OF ENGINEERING AND TECHNOLOGY,MULAVOOR P.O., MUVATTUPUZHA. BY ADVS.SRI.S.SUDHISH KUMAR SRI.K.B.DAYAL SRI.P.M.SANEER RESPONDENTS: 1THE JOINT COMMISSIONER (GENERAL),OFFICE OF THE JOINT COMMISSIONER, SGST DEPARTMENT, KERALA, THIRUVANANTHAPURAM-695034.2THE INTELLIGENCE OFFICER (IB),COMMERCIAL TAX DEPARTMENT, MATTANCHERRY, MINI CIVILSTATION, ALUVA, ERNAKULAM DISTRICT-683101.3THE DEPUTY TAHSILDAR,MUVATTUPUZHA TALUK, MUVATTUPUZHA -686661. BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI.C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018,WP(C).17501/2018,WP(C).17302/2018,WP(C).16704/2018,WP(C).16305/2018,WP(C).16105/2018,WP(C).15705/2018,WP(C).15504/2018,WP(C).15303/2018,WP(C).15883/2018,WP(C).15681/2018,WP(C).39197/2018,WP(C).18285/2018,WP(C).18282/2018,WP(C).17883/2018,WP(C).17481/2018,WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: WP(C).No. 16481 of 2018 AND CON. 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. 15303 of 2018 PETITIONER:M/S. VANDANA STORES, VADAKKETHALA, CHELAKKARA, THRISSUR, REPRESENTED BY FRANCIS.T.S., PARTNER. BY ADVS.SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1THE AGRL. INCOME TAX & STATE TAX OFFICER,STATE GOODS & SERVICES TAX DEPARTMENT,POOTHOLE, THRISSUR - 680 001. 2THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001.4CENTRAL BOARD OF EXCISE & CUSTOMS,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940 WP(C).No. 15303 of 2018 PETITIONER:M/S. VANDANA STORES, VADAKKETHALA, CHELAKKARA, THRISSUR, REPRESENTED BY FRANCIS.T.S., PARTNER. BY ADVS.SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1THE AGRL. INCOME TAX & STATE TAX OFFICER,STATE GOODS & SERVICES TAX DEPARTMENT,POOTHOLE, THRISSUR - 680 001. 2THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001.4CENTRAL BOARD OF EXCISE & CUSTOMS,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT 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 EXCISEAND CUSTOMS, SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019,ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018,WP(C).17302/2018,WP(C).16704/2018,WP(C).16305/2018,WP(C).16105/2018,WP(C).15705/2018,WP(C).15504/2018,WP(C).14507/2018,WP(C).15883/2018,WP(C).15681/2018,WP(C).39197/2018,WP(C).18285/2018,WP(C).18282/2018,WP(C).17883/2018,WP(C).17481/2018,WP(C).17283/2018,WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16481 of 2018 AND CON. 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. 15504 of 2018 PETITIONER:M/S. AL-SHIFA SUPER SPECIALTY HOSPITAL FOR PILESAPPLE TONE PLAZA, NEAR KSRTC STAND,ERNAKULAM, PRESENTLY SITUATED AT NH-17,NEAR RAILWAY OVERBRIDGE, EDAPPALLY,KOCHI 24, REPRESENTED BY ITS PROPRIETOR, DR.SHAJAHAN YOOSAF SAHIB BY ADV. SRI.P.E.SAJAL RESPONDENTS: 1THE STATE OF KERALA,REP. BY ITS SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001.2THE STATE TAX OFFICER,COMMERCIAL TAX OFFICE,KVAT CIRCLE, ERNAKULAM3CENTRAL BOARD OF EXCISE & CUSTOMS,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT 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 EXCISEAND CUSTOMS, SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS.. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018,WP(C).17501/2018,WP(C).17302/2018,WP(C).16704/2018,WP(C).16305/2018,WP(C).16105/2018,WP(C).15705/2018,WP(C).15303/2018,WP(C).14507/2018,WP(C).15883/2018,WP(C).15681/2018,WP(C).39197/2018,WP(C).18285/2018,WP(C).18282/2018,WP(C).17883/2018,WP(C).17481/2018,WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: WP(C).No. 16481 of 2018 AND CON. 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. 15681 of 2018 PETITIONER: AKAY FLAVOURS & AROMATICS PVT. LTD.AMBUNADU, MALAIDAMTHURUTHU P.O., ERNAKULAM (DT) COCHIN – 683561. (REPRESENTED BY SRI. THANKACHAN K.J., VICE PRESIDENT FINANCE) BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1ASSISTANT COMMISSIONER, S.G.S.T. DEPARTMENT, SPECIAL CIRCLE, PERUMBAVOOR-683542.SPECIAL CIRCLE, PERUMBAVOOR-683542. 2COMMISSIONER OF STATE TAXES,TAX TOWER, KARAMANA, THIRUVANANTHAPURAM- 695002.TAX TOWER, KARAMANA, THIRUVANANTHAPURAM- 695002. 3STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM- 695002.REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM- 695002. FRIDAY ,THE 18TH DAY OF JANUARY 2019 / 28TH POUSHA, 1940WP(C).No. 15681 of 2018 PETITIONER: AKAY FLAVOURS & AROMATICS PVT. LTD.AMBUNADU, MALAIDAMTHURUTHU P.O., ERNAKULAM (DT) COCHIN – 683561. (REPRESENTED BY SRI. THANKACHAN K.J., VICE PRESIDENT FINANCE) BY ADVS. SRI.K.N.SREEKUMARAN SMT.V.P.SEENA DEVI SRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1ASSISTANT COMMISSIONER, S.G.S.T. DEPARTMENT, SPECIAL CIRCLE, PERUMBAVOOR-683542.SPECIAL CIRCLE, PERUMBAVOOR-683542. 2COMMISSIONER OF STATE TAXES,TAX TOWER, KARAMANA, THIRUVANANTHAPURAM- 695002.TAX TOWER, KARAMANA, THIRUVANANTHAPURAM- 695002. 3STATE OF KERALA, REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM- 695002.REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM- 695002. 4CENTRAL BOARD OF INDIRECT TAXES & CUSTOMSREPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI- 110001.REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI- 110001. 5UNION OF INDIAREPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI- 110001.REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI- 110001. 6INSPECTING ASSISTANT COMMISSIONERS.G.S.T. DEPARTMENT, MUVATTUPUZHA-686661.S.G.S.T. DEPARTMENT, MUVATTUPUZHA-686661. 7DEPUTY GENERAL MANAGERSTATE BANK OF INDIA, COMMERCIAL BRANCH, PALARIVATTOM, KOCHI- 682025.STATE BANK OF INDIA, COMMERCIAL BRANCH, PALARIVATTOM, KOCHI- 682025. WP(C).No. 16481 of 2018 AND CON. CASES BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR.,SRI.B.PREM KUMAR, CGC.SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMS, SMT.PREETHA S. NAIR, SC, CENTRAL BOARDOF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018,WP(C).17501/2018,WP(C).17302/2018,WP(C).16704/2018,WP(C).16305/2018,WP(C).16105/2018,WP(C).15705/2018,WP(C).15504/2018,WP(C).15303/2018,WP(C).14507/2018,WP(C).15883/2018,WP(C).39197/2018,WP(C).18285/2018,WP(C).18282/2018,WP(C).17883/2018,WP(C).17481/2018, WP(C).16704/2018,WP(C).15705/2018,WP(C).14507/2018,WP(C).18285/2018,WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: WP(C).No. 16481 of 2018 AND CON. 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. 15705 of 2018 PETITIONER: M/S. CHESHHTASYA MAINTENANCE SERVICES (P) LTD,REPRESENTED BY ITS MANAGING DIRECTOR, MR. JIMY JOSEPH VITHAYATHIL,AGED 40 YEARS, S/O. V.K JOSEPH, VITHAYATHIL HOUSE, KUNNUMPURAM, KAKKANAD, KOCHI-682 030. JOSEPH VITHAYATHIL,AGED 40 YEARS, S/O. V.K JOSEPH, BY ADVS.SRI.K.C.BALAGOPAL (ALWAYE) SRI.S.SREEKUMAR (KOLLAM) RESPONDENTS: 1THE UNION OF INDIA, REP. BY THE COMMISSIONER & SECRETARY TO THE GOVT. OF INDIA,MINISTRY OF FINANCE, DEPT. OF REVENUE, NORTH BLOCK, NEW DELHI- 110 001. 2THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE(AUDIT),AUDIT CIRCLE-5,CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KOCHI-682 017. 3THE SUPERINTENDENT (AUDIT),AUDIT CIRCLE-5, PERUMBAVOOR,OFFICE OF THE ASSISTANT COMMISSIONER OFCENTRAL TAX AND CENTRAL EXCISE(AUDIT), AUDIT CIRCLE-5,CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682 017. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR, SRI.B.RAMACHANDRAN, CGC. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15504/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, 3THE SUPERINTENDENT (AUDIT),AUDIT CIRCLE-5, PERUMBAVOOR,OFFICE OF THE ASSISTANT COMMISSIONER OFCENTRAL TAX AND CENTRAL EXCISE(AUDIT), AUDIT CIRCLE-5,CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KOCHI 682 017. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR, SRI.B.RAMACHANDRAN, CGC. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15504/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).No. 16481 of 2018 AND CON. CASES WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16481 of 2018 AND CON. 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. 15883 of 2018 PETITIONER: M/S. FASHION JEWELLERY,MAIN ROAD,CHALAKUDY,REPRESENTED BY ITS MANAGING PARTNER,ABBY DAVID KATTUKARAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1THE STATE TAX OFFICER,STATE GOODS AND SERVICES TAX DEPARTMENT,CHALAKUDY-680307.2THE COMMISSIONER,STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001.3SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695001.4CENTRAL BOARD OF EXCISE & CUSTOMS,DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NEW DELHI-110001. 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 EXCISEAND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019,ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018,WP(C).17302/2018,WP(C).16704/2018,WP(C).16305/2018,WP(C).16105/2018,WP(C).15705/2018,WP(C).15504/2018,WP(C).15303/2018,WP(C).14507/2018,WP(C).15681/2018,WP(C).39197/2018,WP(C).18285/2018,WP(C).18282/2018,WP(C).17883/2018,WP(C).17481/2018,WP(C).17283/2018,WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16481 of 2018 AND CON. 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. 16105 of 2018 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).15705/2018, WP(C).15504/2018, WP(C).No. 16481 of 2018 AND CON. CASES WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 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. 16305 of 2018 WP(C).No. 16481 of 2018 AND CON. 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. 16704 of 2018 PETITIONER: ANIL AGENCIES, MAIN ROAD, ATTINGAL, THIRUVANANTHAPURAM DISTRICT,PIN-695101, REPRESENTED BY ITS PROPRIETOR B.ANIL KUMAR. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENTS: 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. 16305 of 2018 WP(C).No. 16481 of 2018 AND CON. 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. 16704 of 2018 PETITIONER: ANIL AGENCIES, MAIN ROAD, ATTINGAL, THIRUVANANTHAPURAM DISTRICT,PIN-695101, REPRESENTED BY ITS PROPRIETOR B.ANIL KUMAR. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENTS: 1COMMERCIAL TAX OFFICER,MINI CIVIL STATION, ATTINGAL, THIRUVANANTHAPURAM DISTRICT, PIN-695101,2THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001.3UNION OF INDIA, REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR, SRI.M.A.VINOD, CGC. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018,WP(C).17501/2018,WP(C).17302/2018,WP(C).16305/2018,WP(C).16105/2018,WP(C).15705/2018,WP(C).15504/2018,WP(C).15303/2018,WP(C).14507/2018,WP(C).15883/2018,WP(C).15681/2018,WP(C).39197/2018,WP(C).18285/2018,WP(C).18282/2018,WP(C).17883/2018,WP(C).17481/2018,WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: WP(C).No. 16481 of 2018 AND CON. 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. 17283 of 2018 PETITIONER: M/S. STERLING AND WILSON POWERGEN (P) LTD.,1ST FLOOR,KRISHNA TOWERS,OPP.THRIKKAKARA TEMPLE,THRIKKAKARA POST,ERNAKULAM-682021,REPRESENTED BY IT'S COMMERCIAL EXECUTIVE MRS.ASWATHY MURALI. BY ADV. SMT.JESSY MANUEL RESPONDENTS: 1THE ASSISTANT COMMISSIONER,DEPARTMENT OF COMMERCIAL TAXES,SPECIAL CIRCLE-III,ERNAKULAM,KERALA-682018.DEPARTMENT OF COMMERCIAL TAXES,SPECIAL CIRCLE-III,ERNAKULAM,KERALA-682018. 2THE COMMISSIONER OF STATE TAXES,TAX TOWER, KILLIPALAM, KARAMANA.P.O,THIRUVANANTHAPURAM-695002.TAX TOWER, KILLIPALAM, KARAMANA.P.O,THIRUVANANTHAPURAM-695002. 3SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM-695001.SECRETARIAT,THIRUVANANTHAPURAM-695001. 4CENTRAL BOARD OF EXCISE & CUSTOMS,DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001.DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001. 5THE INSPECTING ASST.COMMISIONER,COMMERCIAL TAXES,KAKKANAD,ERNAKULAM-682030.COMMERCIAL TAXES,KAKKANAD,ERNAKULAM-682030. 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 EXCISEAND CUSTOMS, SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE & CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15705/2018, WP(C).No. 16481 of 2018 AND CON. CASES WP(C).15504/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16481 of 2018 AND CON. 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. 17302 of 2018 PETITIONER: M/S. SREEKRISHNA SCAFFOLDINGS, WP(C).No. 16481 of 2018 AND CON. CASES WP(C).15504/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16481 of 2018 AND CON. 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. 17302 of 2018 PETITIONER: M/S. SREEKRISHNA SCAFFOLDINGS, VII/604, CHIRA, MANNAPRA P.O., PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, C.K.SUNIL KUMAR. BY ADVS.SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 1THE ASSISTANT COMMISSIONER-I, SPECIAL CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT, PALAKKAD-678001.2THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM-695001.3SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695001.4CENTRAL BOARD OF EXCISE AND CUSTOMS,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-1109001.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 EXCISEAND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019,ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17501/2018,WP(C).16704/2018,WP(C).16305/2018,WP(C).16105/2018,WP(C).15705/2018,WP(C).15504/2018,WP(C).15303/2018,WP(C).14507/2018,WP(C).15883/2018,WP(C).15681/2018,WP(C).39197/2018,WP(C).18285/2018,WP(C).18282/2018,WP(C).17883/2018,WP(C).17481/2018,WP(C).17283/2018,WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16481 of 2018 AND CON. 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. 17481 of 2018 PETITIONER:M/S. SUMMER SAND HILL RESORT,KOLAHALAMEDU P.O.,VAGAMON, IDUKKI DISTRICT,REPRESENTED BY ITS MANAGER, BIJU.K.JOHN. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1THE STATE TAX OFFICER,STATE GOODS & SERVICE TAX DEPARTMENT,PEERMADE-685531. 2STATE OF KERALA, REPRESENTED BY ITS SECRETARY,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018,WP(C).17501/2018,WP(C).17302/2018,WP(C).16704/2018,WP(C).16305/2018,WP(C).16105/2018,WP(C).15705/2018,WP(C).15504/2018,WP(C).15303/2018,WP(C).14507/2018,WP(C).15883/2018,WP(C).15681/2018,WP(C).39197/2018,WP(C).18285/2018,WP(C).18282/2018,WP(C).17883/2018,WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: WP(C).No. 16481 of 2018 AND CON. 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. 17501 of 2018 PETITIONER: M/S. NIMS HOSPITAL AND PHARMACY,VELLAMKULAM BUNGLOW, KOOTTAPPANA, ATHIYANOOR, ARALUMOODU.P.O.,NEYYATTINKARA, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR, M.S. FAIZAL KHAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 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 EXCISEAND CUSTOMS. WP(C).No. 16481 of 2018 AND CON. CASES WP(C).No. 16481 of 2018 AND CON. 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. 17501 of 2018 PETITIONER: M/S. NIMS HOSPITAL AND PHARMACY,VELLAMKULAM BUNGLOW, KOOTTAPPANA, ATHIYANOOR, ARALUMOODU.P.O.,NEYYATTINKARA, THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR, M.S. FAIZAL KHAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENTS: 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 EXCISEAND CUSTOMS. WP(C).No. 16481 of 2018 AND CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15705/2018, WP(C).15504/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).39197/2018, WP(C).18285/2018, WP(C).18282/2018, WP(C).17883/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16481 of 2018 AND CON. 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. 17883 of 2018 PETITIONER: DR.VIVISH THOMASAUTHORIZED PERSON, M/S VEESCO BUILDING MATERIALS PVT. LTD.,VETTOOR CENTRE, T.B. ROAD, KOTTAYAM BY ADV. SRI.C.K.SREEJITH RESPONDENTS: 1COMMRCIAL TAX OFFICERSECOND CIRCLE, KOTTAYAM-6860012STATE OF KERALA,REP. BY SECRETARY TO GOVT.,TAXES DEPARTMENT, GOVT. SECRETARIAT,TRIVANDRUM-695001. BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018,WP(C).17501/2018,WP(C).17302/2018,WP(C).16704/2018,WP(C).16305/2018,WP(C).16105/2018,WP(C).15705/2018,WP(C).15504/2018,WP(C).15303/2018,WP(C).14507/2018,WP(C).15883/2018,WP(C).15681/2018,WP(C).39197/2018,WP(C).18285/2018,WP(C).18282/2018,WP(C).17481/2018,WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: WP(C).No. 16481 of 2018 AND CON. 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. 17910 of 2018 PETITIONER: M/S. ORIENTAL WOODSN.H.BYEPASS, EDAPALLY,ERNAKULAM, REPRESENTED BY ITS PARTNERV.P.RASHEED RESPONDENTS: BY ADVS.SRI.HARISANKAR V. MENONSMT.K.KRISHNASMT.MEERA V.MENONSRI.K.SUNIL 1THE ASSISTANT COMMISSIONER,COMMERCIAL TAXES SPECIAL CIRCLE-III,ERNAKULAM- 682 013 2THE COMMISSIONER,STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM- 6950013SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM- 695 001 BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019,ALONG WITH WP(C).18101/2018, WP(C).17501/2018, WP(C).17302/2018,WP(C).16704/2018,WP(C).16305/2018,WP(C).16105/2018,WP(C).15705/2018,WP(C).15504/2018,WP(C).15303/2018,WP(C).14507/2018,WP(C).15883/2018,WP(C).15681/2018,WP(C).39197/2018,WP(C).18285/2018,WP(C).18282/2018,WP(C).17883/2018,WP(C).17481/2018,WP(C).17283/2018,WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16481 of 2018 AND CON. 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. 18101 of 2018 PETITIONER: S. AJITHKUMARM/S. SREE VINAYAKA MOTORS, PULAMON P.O.,KOTTARAKKARA, KOLLAM DISTRICT. WP(C).No. 16481 of 2018 AND CON. 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. 18101 of 2018 PETITIONER: S. AJITHKUMARM/S. SREE VINAYAKA MOTORS, PULAMON P.O.,KOTTARAKKARA, KOLLAM DISTRICT. BY ADVS.SRI.HARISANKAR V. MENONSMT.K.KRISHNASMT.MEERA V.MENON RESPONDENTS: 1THE STATE TAX OFFICER,STATE GOODS & SERVICES TAX DEPARTMENT,ASRAMOM, KOLLAM.691 002.2THE COMMISSIONER,STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM.695 001.3SECRETARY,TAXES DEPPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM.695 001.4CENTRAL BOARD OF EXCISE & CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT 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 EXCISEAND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019,ALONG WITH WP(C).17910/2018, WP(C).17501/2018, WP(C).17302/2018,WP(C).16704/2018,WP(C).16305/2018,WP(C).16105/2018,WP(C).15705/2018,WP(C).15504/2018,WP(C).15303/2018,WP(C).14507/2018,WP(C).15883/2018,WP(C).15681/2018,WP(C).39197/2018,WP(C).18285/2018,WP(C).18282/2018,WP(C).17883/2018,WP(C).17481/2018,WP(C).17283/2018,WP(C).16481/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16481 of 2018 AND CON. 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. 18282 of 2018 PETITIONERS: 1BASIL PAUL, AGED 33 YEARSMULLACKAL HOUSE, POOTHRUKKA P.O, ERNAKULAM-682 308. 2MS. POPULAR SAND AND METALS, IV/49,OORAMANA P.O, ERNAKULAM,REPRESENTED BY BASIL PAUL, MG. PARTNER. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.K.R.VISWAN RESPONDENTS: 1COMMERCIAL TAX OFFICER, TIRURANGADI, MALAPPURAM 2THE COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O,THIRUVANANTHAPURAM-695 001KARAMANA P.O,THIRUVANANTHAPURAM-695 001 3THE SECRETARY,TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001 4CENTRAL BOARD OF EXCISE & CUSTOMS,DEPARTMENT 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. 5INSPECTING ASSISTANT COMMISSIONER,COMMERCIAL TAXES, MINI CIVIL STATION, MUVATTUPUZHA 686 661.COMMERCIAL TAXES, MINI CIVIL STATION, MUVATTUPUZHA 686 661. BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI.C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMS, SMT.PREETHA S. NAIR, SC, CENTRAL BOARDOF EXCISE AND CUSTOMS. WP(C).No. 16481 of 2018 AND CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON18.01.2019, ALONG WITH WP(C).18101/2018, WP(C).17910/2018,WP(C).17501/2018,WP(C).17302/2018,WP(C).16704/2018,WP(C).16305/2018,WP(C).16105/2018,WP(C).15705/2018,WP(C).15504/2018,WP(C).15303/2018,WP(C).14507/2018,WP(C).15883/2018,WP(C).15681/2018,WP(C).39197/2018,WP(C).18285/2018,WP(C).17883/2018,WP(C).17481/2018, WP(C).17501/2018,WP(C).17302/2018,WP(C).16704/2018,WP(C).16305/2018,WP(C).16105/2018,WP(C).15705/2018,WP(C).15504/2018,WP(C).15303/2018,WP(C).14507/2018,WP(C).15883/2018,WP(C).15681/2018,WP(C).39197/2018,WP(C).18285/2018,WP(C).17883/2018,WP(C).17481/2018,WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: WP(C).16704/2018,WP(C).15705/2018,WP(C).14507/2018,WP(C).39197/2018,WP(C).17481/2018, 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. 16481 of 2018 AND CON. CASES WP(C).17501/2018,WP(C).17302/2018,WP(C).16704/2018,WP(C).16305/2018,WP(C).16105/2018,WP(C).15705/2018,WP(C).15504/2018,WP(C).15303/2018,WP(C).14507/2018,WP(C).15883/2018,WP(C).15681/2018,WP(C).39197/2018,WP(C).18285/2018,WP(C).17883/2018,WP(C).17481/2018,WP(C).17283/2018, WP(C).16481/2018, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: WP(C).16704/2018,WP(C).15705/2018,WP(C).14507/2018,WP(C).39197/2018,WP(C).17481/2018, 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. 16481 of 2018 AND CON. 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. 39197 of 2018 PETITIONER: ALEXANDER B.K, AGED 64 YEARSSOLE PROPRIETOR, M/S. SHARAN CASHEW INDUSTRIES, VALLOM-691 506, KOTTARAKARA, KOLLAM. BY ADVS. SRI.T.S.SARATH SRI.MANU RAMACHANDRAN SRI.M.KIRANLAL SRI.R.RAJESH (VARKALA) RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001.THIRUVANANTHAPURAM-695 001. 2THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, KOTARAKARA, KOTTARAKARA-691 506.SPECIAL CIRCLE, KOTARAKARA, KOTTARAKARA-691 506. 3UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY SECRETARY, MINISTRY OF FINANCE, GOVERNMENT OF INDIA-110 001.GOVERNMENT OF INDIA-110 001. 4TAHSILDAR, KOTTARAKKARA-THALUK OFFICE, KOLLAM-691 001.KOLLAM-691 001. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR, SMT.K.R.AMBILI, CGC. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONGWITHWP(C).18101/2018,WP(C).17910/2018,WP(C).17501/2018, WP(C).17501/2018, WP(C).17302/2018, WP(C).16704/2018, WP(C).16305/2018, WP(C).16105/2018, WP(C).15705/2018, WP(C).15504/2018, WP(C).15303/2018, WP(C).14507/2018, WP(C).15883/2018, WP(C).15681/2018, WP(C).18285/2018, WP(C).18282/2018,WP(C).17883/2018, WP(C).17481/2018, WP(C).17283/2018, WP(C).16481/2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16481 of 2018 AND CON. CASES JUDGMENT [ WP(C) 16481/2018,WP(C).14507/2018,WP(C).15303/2018 ,WP(C).15504/2018 ,WP(C).15681/2018,WP(C).15705/2018 ,WP(C).15883/2018 ,WP(C).16105/2018,WP(C).16305/2018 ,WP(C).16704/2018 ,WP(C).17283/2018,WP(C).17302/2018 ,WP(C).17481/2018 ,WP(C).17501/2018,WP(C).17883/2018 ,WP(C).17910/2018 ,WP(C).18101/2018,WP(C).18282/2018 ,WP(C).18285/2018 ,WP(C).39197/2018 ] 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 11thJanuary 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. AV Sd/- DAMA SESHADRI NAIDU JUDGE WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 16481/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE PRE- ASSESSMENT NOTICE NO.32072071162/11-12 DATED 16.01.2018. EXHIBIT P2TRUE COPY OF THE IMPUGNED ASSESSMENT ORDER 32072071162/11-12 DATED 24.04.2018. WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 14507/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE CERTIFICATE ISSUED BY THE CENTRAL GOVT. IN RESPECT OF THE STATUS OF THE INSTITUTION DATED 23.2.2012.CENTRAL GOVT. IN RESPECT OF THE STATUS OF THE INSTITUTION DATED 23.2.2012. EXHIBIT P2 I, therefore, dismiss the writ petitions applyingthe ratio of the judgment referred to above. AV Sd/- DAMA SESHADRI NAIDU JUDGE WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 16481/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE PRE- ASSESSMENT NOTICE NO.32072071162/11-12 DATED 16.01.2018. EXHIBIT P2TRUE COPY OF THE IMPUGNED ASSESSMENT ORDER 32072071162/11-12 DATED 24.04.2018. WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 14507/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE CERTIFICATE ISSUED BY THE CENTRAL GOVT. IN RESPECT OF THE STATUS OF THE INSTITUTION DATED 23.2.2012.CENTRAL GOVT. IN RESPECT OF THE STATUS OF THE INSTITUTION DATED 23.2.2012. EXHIBIT P2 TRUE COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DATED 18.5.2017.RESPONDENT TO THE PETITIONER DATED 18.5.2017. EXHIBIT P3TRUE COPY PRELIMINARY OBJECTION DATED 11.7.2017 FILED BY THE PETITIONER.11.7.2017 FILED BY THE PETITIONER. EXHIBIT P4TRUE COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT DATED 19.9.2017 U/S.67(1) OF THEKVAT ACT.RESPONDENT DATED 19.9.2017 U/S.67(1) OF THEKVAT ACT. EXHIBIT P5TRUE COPY OF THE OBJECTION FILED BY THE PETITIONER DATED 17.10.2017.PETITIONER DATED 17.10.2017. EXHIBIT P6TRUE COPY OF THE ORDER DATED 31.10.2017 PASSED BY THE 2ND RESPONDENT U/S.67(1) OF THE KVAT ACT.PASSED BY THE 2ND RESPONDENT U/S.67(1) OF THE KVAT ACT. EXHIBIT P7TRUE COPY OF THE CLARIFICATION PETITION FILED BY THE PETITIONER BEFORE THE CLARIFICATION AUTHORITY U/S.94 OF THE KVAT ACT.FILED BY THE PETITIONER BEFORE THE CLARIFICATION AUTHORITY U/S.94 OF THE KVAT ACT. EXHIBIT P8TRUE COPY OF THE LETTER DATED 2.4.2018 BY THE 1ST RESPONDENT TO THE PETITIONER.THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P9TRUE COPY OF THE NOTICE DATED 17.4.2018 ISSUED BY THE 3RD RESPONDENT U/S.34 OF THE KERALA REVENUE RECOVERY ACT.ISSUED BY THE 3RD RESPONDENT U/S.34 OF THE KERALA REVENUE RECOVERY ACT. WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 15303/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1:COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE1ST RESPONDENT FOR THE YEAR 2015-16 DATED 11.04.2018. EXHIBIT-P1(A): COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE1ST RESPONDENT FOR THE YEARS 2016-17 DATED 11.04.2018. EXHIBIT-P1(B):COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE1ST RESPONDENT FOR THE YEARS 2017-18 DATED 11.04.2018. EXHIBIT-P2: COPY OF ORDER IN W.P.(C) NO.11335/18 OF THIS HON'BLE COURT DATED 04.04.2018. WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 15504/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE NOTICE DATED 28/2/2018 ISSUED BY THE 2ND RESPONDENT UNDER S.25(1) OF THE KVAT ACTOF THE KVAT ACT EXHIBIT P2TRUE COPY OF THE REPLY DATED 13/3/2018 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENTSUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT EXHIBIT P3TRUE COPY OF THE ORDER DATED 27/4/2018 ISSUED BY THE 2ND RESPONDENT CONFIRMING THEPROCEEDINGS UNDER S.25(1) OF THE KVAT ACTISSUED BY THE 2ND RESPONDENT CONFIRMING THEPROCEEDINGS UNDER S.25(1) OF THE KVAT ACT EXHIBIT P3(A)TRUE COPY OF NOTICE OF DEMAND DATED 27/4/2018 ISSUED BY THE 2ND RESPONDENT27/4/2018 ISSUED BY THE 2ND RESPONDENT EXHIBIT P4TRUE COPY OF THE NOTICE DATED 28/12/2017 ISSUED BY THE 2ND RESPONDENT UNDER S.25(1) OF THE KVAT ACTISSUED BY THE 2ND RESPONDENT UNDER S.25(1) OF THE KVAT ACT EXHIBIT P5TRUE COPY OF THE REPLY DATED 29/3/2018 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENTSUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT EXHIBIT P6TRUE COPY OF THE ORDER DATED 19/4/2018 ISSUED BY THE 2ND RESPONDENT CONFIRMING THEPROCEEDINGS UNDER S.25(1) OF THE KVAT ACTISSUED BY THE 2ND RESPONDENT CONFIRMING THEPROCEEDINGS UNDER S.25(1) OF THE KVAT ACT EXHIBIT P6(A)TRUE COPY OF THE NOTICE OF DEMAND DATED 19/4/2018 ISSUED BY THE 2ND RESPONDENT19/4/2018 ISSUED BY THE 2ND RESPONDENT EXHIBIT P3(A)TRUE COPY OF NOTICE OF DEMAND DATED 27/4/2018 ISSUED BY THE 2ND RESPONDENT27/4/2018 ISSUED BY THE 2ND RESPONDENT EXHIBIT P4TRUE COPY OF THE NOTICE DATED 28/12/2017 ISSUED BY THE 2ND RESPONDENT UNDER S.25(1) OF THE KVAT ACTISSUED BY THE 2ND RESPONDENT UNDER S.25(1) OF THE KVAT ACT EXHIBIT P5TRUE COPY OF THE REPLY DATED 29/3/2018 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENTSUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT EXHIBIT P6TRUE COPY OF THE ORDER DATED 19/4/2018 ISSUED BY THE 2ND RESPONDENT CONFIRMING THEPROCEEDINGS UNDER S.25(1) OF THE KVAT ACTISSUED BY THE 2ND RESPONDENT CONFIRMING THEPROCEEDINGS UNDER S.25(1) OF THE KVAT ACT EXHIBIT P6(A)TRUE COPY OF THE NOTICE OF DEMAND DATED 19/4/2018 ISSUED BY THE 2ND RESPONDENT19/4/2018 ISSUED BY THE 2ND RESPONDENT EXHIBIT P7TRUE COPY OF THE INTERIM ORDER DATED 4/4/2018 ISSUED IN WPC NO.11335/2018 BY THIS HON'BLE COURT4/4/2018 ISSUED IN WPC NO.11335/2018 BY THIS HON'BLE COURT EXHIBIT P8TRUE COPY OF THE RELEVANT PAGES OF THE CONSTITUTION 101ST AMENDMENT ACT DATED 8/9/2016CONSTITUTION 101ST AMENDMENT ACT DATED 8/9/2016 WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 15681/2018 PETITIONER'S/S EXHIBITS: EXHIBIT- P1:TRUE COPY OF THE ASSESSMENT ORDER BEARING NO.32151342914 FOR 2012-13 DATED 20.02.2018ISSUED BY THE 1ST RESPONDENT. EXHIBIT- P2:TRUE COPY OF THE ASSESSMENT ORDER BEARING NO.32151342914 FOR 2015-16 DATED 27.03.2018ISSUED BY THE 1ST RESPONDENT. EXHIBIT- P3:TRUE COPIES OF THE ORDERS IN W.P.(C) 11335/2018 OF THIS HON'BLE COURT DATED 4.4.2018. EXHIBIT- P3(A):TRUE COPIES OF THE ORDERS IN W.P.(C) 13552/2018 OF THIS HON'BLE COURT DATED 13.04.2018. EXHIBIT- P4:TRUE COPY OF THE DEMAND NOTICE IN FORM 1 NO.7/2018-19 DATED 26.04.2018 ISSUED BY THE6TH RESPONDENT. APPENDIX OF WP(C) 15705/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE PHOTOSTAT COPY OF THE CERTIFICATE OFINCORPORATION OF THE COMPANY ISSUED BY THE REGISTRAR OF COMPANIES, KERALA. EXHIBIT P2 A TRUE PHOTOSTAT COPY OF FORM ST-2 (SERVICETAX REGISTRATION) ISSUED BY THE CENTRAL BOARD OF EXCISE AND CUSTOMS. EXHIBIT P3 A TRUE PHOTOSTAT COPY OF THE AUDIT ENQUIRY NOTICE DATED 05-04-2018 ISSUED THROUGH THE E-MAIL COMMUNICATION DATED 04-05-2018 BY THE SUPERINTENDENT(AUDIT), AUDIT CIRCLE-5, PERUMBAVOOR, CENTRAL EXCISE BHAVAN, KOCHI-682 017. WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 15883/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE1ST RESPONDENT FOR THE YEAR 2013-14 DATED 26.04.2018. EXT.P1(A) COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE1ST RESPONDENT FOR THE YEARS 2014-15 DATED 25.04.2018. EXT.P2 COPY OF ORDER IN W.P.(C)NO.11335/18 OF THISHON'BLE COURT DATED 04.04.2018. APPENDIX OF WP(C) 16105/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1:TRUE COPY OF THE PENALTY NOTICE DATED 02.04.2018 FOR THE YEAR 2014-15, ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.02.04.2018 FOR THE YEAR 2014-15, ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXHIBIT-P1(A):TRUE COPY OF THE PENALTY NOTICE DATED 30.04.2018 FOR THE YEAR 2015-16, ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER.30.04.2018 FOR THE YEAR 2015-16, ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXHIBIT-P2:TRUE COPY OF THE PRELIMINARY REPLY DATED 27.04.2018, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2014-15.27.04.2018, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2014-15. EXHIBIT-P3:TRUE COPY OF THE NOTICE DATED 02.05.2018 ISSUED BY THE 3RD RESPONDENT STATING THAT THE PETITIONER CAN VERIFY THE RELEVANT BOOKS OF ACCOUNT IN HIS OFFICE.ISSUED BY THE 3RD RESPONDENT STATING THAT THE PETITIONER CAN VERIFY THE RELEVANT BOOKS OF ACCOUNT IN HIS OFFICE. EXHIBIT-P4:TRUE COPY OF THE HEARING NOTICE DATED 02.05.2018 ISSUED BY THE 3RD RESPONDENT.02.05.2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT-P2:TRUE COPY OF THE PRELIMINARY REPLY DATED 27.04.2018, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2014-15.27.04.2018, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2014-15. EXHIBIT-P3:TRUE COPY OF THE NOTICE DATED 02.05.2018 ISSUED BY THE 3RD RESPONDENT STATING THAT THE PETITIONER CAN VERIFY THE RELEVANT BOOKS OF ACCOUNT IN HIS OFFICE.ISSUED BY THE 3RD RESPONDENT STATING THAT THE PETITIONER CAN VERIFY THE RELEVANT BOOKS OF ACCOUNT IN HIS OFFICE. EXHIBIT-P4:TRUE COPY OF THE HEARING NOTICE DATED 02.05.2018 ISSUED BY THE 3RD RESPONDENT.02.05.2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT-P5:TRUE COPY OF THE REPLY DATED 09.05.2018, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2014-15.FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2014-15. EXHIBIT-P6:TRUE COPY OF THE REPLY DATED 09.05.2018, FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2015-16.FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE YEAR 2015-16. EXHIBIT-P7:TRUE COPY OF THE NOTICE DATED 09.05.2018 ISSUED BY THE 3RD RESPONDENT STATING THAT THE PETITIONER CAN COLLECT THE RELEVANT RECORDS FOR THE YEAR 2015-16 FROM HIS OFFICE.ISSUED BY THE 3RD RESPONDENT STATING THAT THE PETITIONER CAN COLLECT THE RELEVANT RECORDS FOR THE YEAR 2015-16 FROM HIS OFFICE. EXHIBIT-P8:TRUE COPY OF THE INTERIM ORDER DATED 04.04.2018, PASSED BY THIS HON'BLE COURT INW.P.(C) NO.11335/2018.04.04.2018, PASSED BY THIS HON'BLE COURT INW.P.(C) NO.11335/2018. WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 16305/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1: COPY OF PRE-ASSESSMENT NOTICE ISSUED BY THE1ST RESPONDENT FOR THE YEAR 2016-17 05.04.2018. EXHIBIT-P2:COPY OF ORDER IN W.P.(C) NO.11335/18 OF THIS HON'BLE COURT 04.04.2018. WP(C).No. 16481 of 2018 AND CON. CASES APPENDIX OF WP(C) 16704/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2013-14 EXHIBIT P2 COPY