By Advs.sri.harisankar v. Menonmeera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 30713 of 2018 PETITIONER: IDOLE LUBRICANTS,PULIMOOTTIL BUILDINGS, KOTTAYAM P.O. - 686 004, REPRESENTED BY PROPRIETOR, C.P. ABHILASH.BY ADV. SRI.V.V.GEORGEKUTTY OTHER PRESENT: ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).29111/2018, WP(C).30115/2018, WP(C).30117/2018, WP(C).30312/2018, WP(C).30315/2018, WP(C).30711/2018, WP(C).30715/2018, WP(C).32111/2018, WP(C).32514/2018, WP(C).32515/2018, WP(C).32912/2018, WP(C).32913/2018, WP(C).32914/2018, WP(C).32915/2018, WP(C).33112/2018, WP(C).33115/2018, WP(C).33511/2018, WP(C).33914/2018, WP(C).34111/2018, 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 WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 29111 of 2018 PETITIONER: EVM MOTORS,TC 551/1425, EVM HODA, KAIMANAM, NEERAMANKARA, THIRUVANANTHAPURAM-695040 REP. BY ITS MANAGING PARTNER MR.SABU JOHNYBY ADV. SMT.K.LATHA RESPONDENTS: 1STATE OF KERALA,REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695002REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695002 2THE ASSISTANT COMMISSIONER OF STATE TAX,SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695002SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695002 4CENTRAL BOARD OF EXCISE AND CUSTOMS,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110001DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110001 5THE INSPECTING ASST. COMMISSIONER/REVENUE RECOVERY OFFICER IN CHARGE,COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695002 OTHER PRESENT: ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.SR. SC SRI. SREELAL WARRIER.THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).30713/2018, WP(C).34111/2018, WP(C).33914/2018, WP(C).33511/2018, WP(C).33115/2018, WP(C).33112/2018, WP(C).32915/2018, WP(C).32913/2018, WP(C).32914/2018, WP(C).32912/2018, WP(C).32515/2018, WP(C).32514/2018, WP(C).32111/2018, WP(C).30715/2018, WP(C).30711/2018, WP(C).30315/2018, WP(C).30312/2018, WP(C).30115/2018, 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 WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 30115 of 2018 PETITIONER: M/S.ALATHUR DISTRIBUTORS,39/1400(3), ROBINSON ROAD, OFF. MISSION SCHOOL JN., PALAKKAD-678001 REPRESENTED BY ITS MANAGER SRI P.P.AJITHBY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.M.RAJAGOPAL RESPONDENTS: OTHER PRESENT: ADDL. AG SRI. 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 16.01.2019, ALONG WITH WP(C).30713/2018, WP(C).34111/2018, WP(C).33914/2018, WP(C).33511/2018, WP(C).33115/2018, WP(C).33112/2018, WP(C).32915/2018, WP(C).32913/2018, WP(C).32914/2018, WP(C).32912/2018, WP(C).32515/2018, WP(C).32514/2018, WP(C).32111/2018, WP(C).30715/2018, WP(C).30711/2018, WP(C).30315/2018, WP(C).30312/2018, WP(C).29111/2018, 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 WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 30117 of 2018 PETITIONER: THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).30713/2018, WP(C).34111/2018, WP(C).33914/2018, WP(C).33511/2018, WP(C).33115/2018, WP(C).33112/2018, WP(C).32915/2018, WP(C).32913/2018, WP(C).32914/2018, WP(C).32912/2018, WP(C).32515/2018, WP(C).32514/2018, WP(C).32111/2018, WP(C).30715/2018, WP(C).30711/2018, WP(C).30315/2018, WP(C).30312/2018, WP(C).29111/2018, 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 WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 30117 of 2018 PETITIONER: VADAKKASSERY TRADERS,CHEERAL, SULTHAN BATHERY, WAYANAD - 673595 REPRESENTED BY ITS PROPRIETOR YESODHARANBY ADVS.SRI.C.S.ARUN SHANKARSRI.S.SHYAM KUMARSRI.T.G.MADHAVANUNNI:1THE COMMISSIONER OF COMMERCIAL TAXES,THIRUVANATHAPURAM, PIN - 6950332THE STATE TAX OFFICER-1,SGST DEPARTMENT, SULTHAN BATHERY, WAYANAD- 673592.3CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI- 110001. RESPONDENTS: OTHER PRESENT: ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.SR. SC SRI. SREELAL WARRIER. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, 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 WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 30312 of 2018 PETITIONER: HASHIM J.K.,AGED 47 YEARSPROPRIETOR, M/S.J.K.STEELS AND WOOD INDUSTRIES, CHANDANATHOPPU, KOLLAM. BY ADVS.SRI.HARISANKAR V. MENONMEERA V.MENON RESPONDENTS: 1THE STATE TAX OFFICER,STATE GST DEPARTMENT, SECOND CIRCLE, KOLLAM, PIN-691001. 2THE COMMISSIONER,STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 0013SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHPAURAM-695 001 OTHER PRESENT: ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).30713/2018, WP(C).34111/2018, WP(C).33914/2018, WP(C).33511/2018, WP(C).33115/2018, WP(C).33112/2018, WP(C).32915/2018, WP(C).32913/2018, WP(C).32914/2018, WP(C).32912/2018, WP(C).32515/2018, WP(C).32514/2018, WP(C).32111/2018, WP(C).30715/2018, WP(C).30711/2018, WP(C).30315/2018, WP(C).30115/2018, WP(C).29111/2018, 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 WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 30315 of 2018 OTHER PRESENT: ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).30713/2018, WP(C).34111/2018, WP(C).33914/2018, WP(C).33511/2018, WP(C).33115/2018, WP(C).33112/2018, WP(C).32915/2018, WP(C).32913/2018, WP(C).32914/2018, WP(C).32912/2018, WP(C).32515/2018, WP(C).32514/2018, WP(C).32111/2018, WP(C).30715/2018, WP(C).30711/2018, WP(C).30312/2018, WP(C).30115/2018, WP(C).29111/2018, 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 WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 30711 of 2018 PETITIONER: P.U.GEORGE,AGED 64 YEARS,S/O.UDUPPU, PROPRIETOR, M/S.UNION STATIONERY, DOOR NO.26/41, BIG BAZAR, PALAKKAD. RESPONDENT: BY ADVS.SRI.VINOD RAVINDRANATHSMT.MEENA.A. 1THE STATE OF KERALA,REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 001. 2STATE TAX OFFICER,SGST DEPARTMENT, KERALA, IST CIRCLE, PALAKKAD, PIN - 678 001 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 30711 of 2018 PETITIONER: P.U.GEORGE,AGED 64 YEARS,S/O.UDUPPU, PROPRIETOR, M/S.UNION STATIONERY, DOOR NO.26/41, BIG BAZAR, PALAKKAD. RESPONDENT: BY ADVS.SRI.VINOD RAVINDRANATHSMT.MEENA.A. 1THE STATE OF KERALA,REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 001. 2STATE TAX OFFICER,SGST DEPARTMENT, KERALA, IST CIRCLE, PALAKKAD, PIN - 678 001 3COMMISSIONER OF KERALA STATE GST,KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAMPIN - 695 002 4GOODS AND SERVICE TAX COUNCIL,GOVERNMENT OF INDIA, OFFICE OF THE GST COUNCIL, SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANAPATH ROAD, CONNAUGHT PLACE, NEW DELHI- 110 001, REPRESENTED BY ITS ADDITIONAL SECRETARY. BY ADV. ASSISTANT SOLICITOR GENERAL OTHER PRESENT: ADDL. AG SRI. 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 16.01.2019, ALONG WITH WP(C).30713/2018, WP(C).34111/2018, WP(C).33914/2018, WP(C).33511/2018, WP(C).33115/2018, WP(C).33112/2018, WP(C).32915/2018, WP(C).32913/2018, WP(C).32914/2018, WP(C).32912/2018, WP(C).32515/2018, WP(C).32514/2018, WP(C).32111/2018, WP(C).30715/2018, WP(C).30315/2018, WP(C).30312/2018, WP(C).30115/2018, WP(C).29111/2018, 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 WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 30715 of 2018 PETITIONER: M/S. KCL INFRASTRUCTURES,ETTUMANOOR, KOTTAYAM, REPRESENTED BY ITS MANAGING PARTNER, EMMANUEL KURIAN BY ADVS.SRI.AJI V.DEVSRI.ALAN PRIYADARSHI DEVSMT.O.A.NURIYA RESPONDENTS: 1THE STATE TAX OFFICER,S.G.S.T. DEPARTMENT, ETTUMANOOR, KOTTAYAM 686 003S.G.S.T. DEPARTMENT, ETTUMANOOR, KOTTAYAM 686 003 2THE STATE OF KERALA,REPRESENTED BY THE ITS SECRETARY TO TAXES,SECRETARIAT,THIRUVANANTHAPURAM-695001.REPRESENTED BY THE ITS SECRETARY TO TAXES,SECRETARIAT,THIRUVANANTHAPURAM-695001. 3THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,REPRESENTED BY ITS CHAIRMAN,DEPARTMENT OF REVENUE,NORTH BLOCK,NEW DELHI-110001.REPRESENTED BY ITS CHAIRMAN,DEPARTMENT OF REVENUE,NORTH BLOCK,NEW DELHI-110001. 4THE UNION OF INDIA,REPRESENTED BY ITS PRINCIPAL SECRETARY,MINISTRY OF FINANCE,DEPARTMENT OF REVENUE,NORTH BLOCK,NEW DELHI-110001. OTHER PRESENT: ADDL. AG SRI. 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. WP(C).33914/2018, WP(C).33511/2018, WP(C).33115/2018, WP(C).33112/2018, WP(C).32915/2018, WP(C).32913/2018, WP(C).32914/2018, WP(C).32912/2018, WP(C).32515/2018, WP(C).32514/2018, WP(C).32111/2018, WP(C).30711/2018, WP(C).30315/2018, WP(C).30312/2018, WP(C).30115/2018, WP(C).29111/2018, 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 WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940WP(C).No. 32111 of 2018 PETITIONER: SOWPARNIKA PROJECTS AND INFRASTRUCTURE PVT LTD.,T.C NO.V-2342-A-26, 1ST FLOOR, GOLF LINKS ROAD, KOWDIAR GARDENS, THIRUVANANTHAPURAM. REPRESENTED BYITS AGM(OPERATIONS) MURALIDHARAN NAIR V. RESPONDENTS: BY ADVS.S. ANILKUMARSRI.M.RAJAGOPAL 1THE ASSISTANT COMMISSIONER OF STATE TAX (WORKS CONTRACT,2ND FLOOR, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 002. 2THE STATE OF KERALA,REP. 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-110 001 OTHER PRESENT: PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940WP(C).No. 32111 of 2018 PETITIONER: SOWPARNIKA PROJECTS AND INFRASTRUCTURE PVT LTD.,T.C NO.V-2342-A-26, 1ST FLOOR, GOLF LINKS ROAD, KOWDIAR GARDENS, THIRUVANANTHAPURAM. REPRESENTED BYITS AGM(OPERATIONS) MURALIDHARAN NAIR V. RESPONDENTS: BY ADVS.S. ANILKUMARSRI.M.RAJAGOPAL 1THE ASSISTANT COMMISSIONER OF STATE TAX (WORKS CONTRACT,2ND FLOOR, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 002. 2THE STATE OF KERALA,REP. 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-110 001 OTHER PRESENT: ADDL. AG SRI. 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 16.01.2019, ALONG WITH WP(C).30713/2018, WP(C).34111/2018, WP(C).33914/2018, WP(C).33511/2018, WP(C).33115/2018, 16.01.2019, ALONG WITH WP(C).30713/2018, WP(C).34111/2018, WP(C).33112/2018, WP(C).32915/2018, WP(C).32913/2018, WP(C).32914/2018, WP(C).32912/2018, WP(C).32515/2018, WP(C).32514/2018, WP(C).30715/2018, WP(C).30711/2018, WP(C).30315/2018, WP(C).30312/2018, WP(C).30115/2018, WP(C).29111/2018, 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 WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 32514 of 2018 PETITIONER: MARIA JACOB,AGED 58 YEARSPROPRIETOR, M/S NIKKI'S RESTAURANT, AZHIMALA, CHOWARA, VIZHINJAM, THIRUVANANTHAPURAM DISTRICT, PIN - 695 501 RESPONDENT: BY ADVS.SRI.U.BALAGANGADHARANSRI.V.JAYANANDAKUMAR 1STATE TAX OFFICER,STATE GST DEPARTMENT, THIRUVANANTHAPURAM, PIN -695 921 2THE COMMISSIONER,STATE GST DEPARTMENT,THIRUVANANTHAPURAM,PIN-695002.3STATE OF KERALA,REPRESENTED BY SECRETARY(TAXES),THIRUVANANTHAPURAM,PIN-695001. 4CENTRAL BOARD OF EXCISE AND CUSTOMS,DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI,PIN-110001. OTHER PRESENT: ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.SR. SC SRI. SREELAL WARRIER. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).30713/2018, WP(C).34111/2018, WP(C).33914/2018, WP(C).33511/2018, WP(C).33115/2018, WP(C).33112/2018, WP(C).32915/2018, WP(C).32913/2018, WP(C).32914/2018, WP(C).32912/2018, WP(C).32515/2018, WP(C).32111/2018, WP(C).30715/2018, WP(C).30711/2018, WP(C).30315/2018, WP(C).30312/2018, WP(C).30115/2018, WP(C).29111/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 32515 of 2018 PETITIONER: NITHIN GOLD,MUVATTUPUZHA, REPRESENTED BY ITS PROPRIETOR AKHIL VENU BY ADVS.SRI.AJI V.DEVSRI.ALAN PRIYADARSHI DEVSMT.O.A.NURIYA RESPONDENT: 1THE STATE TAX OFFICER,SGST DEPARTMENT, MUVATTUPUZHA-683572SGST DEPARTMENT, MUVATTUPUZHA-683572 2THE STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,THIRUVANANTHAPURAM-695001REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,THIRUVANANTHAPURAM-695001 3THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI-110001REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI-110001 4THE UNION OF INDIA,REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OFFINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OFFINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001 BY ADV. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & AMP CUSTOMS OTHER PRESENT: ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. 2THE STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,THIRUVANANTHAPURAM-695001REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,THIRUVANANTHAPURAM-695001 3THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI-110001REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI-110001 4THE UNION OF INDIA,REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OFFINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OFFINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001 BY ADV. SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & AMP CUSTOMS OTHER PRESENT: ADDL. AG SRI. 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. ADDL. SOLICITOR GENERAL SRI. K.M. NATRAJ., CGC.,JAISHANKAR V.NAIR. SR. SC SRI. SREELAL WARRIER. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).30713/2018, WP(C).34111/2018, WP(C).33914/2018, WP(C).33511/2018, WP(C).33115/2018, WP(C).33112/2018, WP(C).32915/2018, WP(C).32913/2018, WP(C).32914/2018, WP(C).32912/2018, WP(C).32514/2018, WP(C).32111/2018, WP(C).30715/2018, WP(C).30711/2018, WP(C).30315/2018, WP(C).30312/2018, WP(C).30115/2018, WP(C).29111/2018, 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 WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 32912 of 2018 PETITIONER: CENTRAL GRANITE,VELEKKODE MUNDUR THRISSUR, REPRESENTED BY ITS MANAGING PARTNER M.K.MOHAMMED MUTHUBY ADV. SRI.SANTHOSH P.ABRAHAMSMT.S.K.DEVI RESPONDENT: 1AGRL.INCOME TAX AND THE STATE TAX OFFICER,DEPT.SGST-KERALA, POOTHOLE THRISSUR-680004 2THE COMMISSIONER,STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 3THE SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4UNION OF INDIA,REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI 110001. OTHER PRESENT: ADDL. AG SRI. 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 16.01.2019, ALONG WITH WP(C).30713/2018, WP(C).34111/2018, WP(C).33914/2018, WP(C).33511/2018, WP(C).33115/2018, WP(C).33112/2018, WP(C).32915/2018, WP(C).32913/2018, WP(C).32914/2018, WP(C).32515/2018, WP(C).32514/2018, WP(C).32111/2018, WP(C).30715/2018, WP(C).30711/2018, WP(C).30315/2018, WP(C).30312/2018, WP(C).30115/2018, WP(C).29111/2018, 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 WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 32913 of 2018 PETITIONER: S.R.J. LUBRICANTS,NEAR BLOCK OFFICE, ALATHUR, PALAKKAD 678 541 REPRESENTED BY ITS PROPRIETOR SRI RAJASEKHARAN T. BY ADVS.SRI.K.S.HARIHARAN NAIRSMT.HARIMA HARIHARAN RESPONDENTS: 1STATE TAX OFFICER,STATE GOODS AND SERVICES TAX DEPARTMENT, ALATHUR, PALAKKAD- 678 5412THE STATE OF KERALA,REPRESENTED BY THE PRINCIPAL SECRETARY 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 OTHER PRESENT: ADDL. AG SRI. 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. 32913 of 2018 PETITIONER: S.R.J. LUBRICANTS,NEAR BLOCK OFFICE, ALATHUR, PALAKKAD 678 541 REPRESENTED BY ITS PROPRIETOR SRI RAJASEKHARAN T. BY ADVS.SRI.K.S.HARIHARAN NAIRSMT.HARIMA HARIHARAN RESPONDENTS: 1STATE TAX OFFICER,STATE GOODS AND SERVICES TAX DEPARTMENT, ALATHUR, PALAKKAD- 678 5412THE STATE OF KERALA,REPRESENTED BY THE PRINCIPAL SECRETARY 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 OTHER PRESENT: ADDL. AG SRI. 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 16.01.2019, ALONG WITH WP(C).30713/2018, WP(C).34111/2018, WP(C).33914/2018, WP(C).33511/2018, WP(C).33115/2018, WP(C).33112/2018, WP(C).32915/2018, WP(C).32914/2018, WP(C).32912/2018, WP(C).32515/2018, WP(C).32514/2018, WP(C).32111/2018, WP(C).30715/2018, WP(C).30711/2018, WP(C).30315/2018, WP(C).30312/2018, WP(C).30115/2018, WP(C).29111/2018, 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 WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940WP(C).No. 32914 of 2018 PETITIONER: M/S. RUPESH AND COMPANY,KANAKALAYAM, LAKSHMINANDA, KOLLAM. REPRESENTED BY ITS PARTNER, RUPESH A S. RESPONDENTS: BY ADVS.SRI.S.SANTHOSH KUMARSMT.ANJANA.S.SANTHOSHSMT.P.LISSY JOSE. 1THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695001.DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695001. 2THE UNION OF INDIA,REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NEW DELHI-110 001.REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 3THE COMMISSIONER,STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001.STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 4THE STATE TAX OFFICER (ON DEPUTATION)STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE , KOLLAM, PIN-691002.STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE , KOLLAM, PIN-691002. 5THE ASSISTANT COMMISSIONER,STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, KOLLAM, PIN-691002.STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, KOLLAM, PIN-691002. OTHER PRESENT: ADDL. AG SRI. 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. 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 16.01.2019, ALONG WITH WP(C).30713/2018, WP(C).34111/2018, WP(C).33914/2018, WP(C).33511/2018, WP(C).33115/2018, WP(C).33112/2018, WP(C).32915/2018, WP(C).32913/2018, WP(C).32912/2018, WP(C).32515/2018, WP(C).32514/2018, WP(C).32111/2018, WP(C).30715/2018, WP(C).30711/2018, WP(C).30315/2018, WP(C).30312/2018, WP(C).30115/2018, WP(C).29111/2018, 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 WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 32915 of 2018 PETITIONER: FRONTLINE PHARMA,K/352, AFFAS APARTMENTS, KALPETTA 673121, REPRESENTED BY V.M. KUNHABDULLA, MANAGING PARTNER, FRONTLINE PHARMA. BY ADVS.SRI.K.M.CHERIANSRI.P.M.GIRIJAVALLABHANSRI.R.RAMAKRISHNAN POTTY RESPONDENTS: 1THE STATE TAX OFFICER,DEPARTMENT OF STATE GOODS AND SERVICE TAX, MAIN ROAD, KALPETTA 673121. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 32915 of 2018 PETITIONER: FRONTLINE PHARMA,K/352, AFFAS APARTMENTS, KALPETTA 673121, REPRESENTED BY V.M. KUNHABDULLA, MANAGING PARTNER, FRONTLINE PHARMA. BY ADVS.SRI.K.M.CHERIANSRI.P.M.GIRIJAVALLABHANSRI.R.RAMAKRISHNAN POTTY RESPONDENTS: 1THE STATE TAX OFFICER,DEPARTMENT OF STATE GOODS AND SERVICE TAX, MAIN ROAD, KALPETTA 673121. 2THE COMMISSIONER,DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM-695002.DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM-695002.3THE STATE OF KERALA,REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001.REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001.4CENTRAL BOARD OF EXCISE AND 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. BY ADV. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS OTHER PRESENT: ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.SR. SC SRI. SREELAL WARRIER. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).30713/2018, WP(C).34111/2018, WP(C).33914/2018, WP(C).33511/2018, WP(C).33115/2018, WP(C).33112/2018, WP(C).32913/2018, WP(C).32914/2018, WP(C).32912/2018, WP(C).32515/2018, WP(C).32514/2018, WP(C).32111/2018, WP(C).30715/2018, WP(C).30711/2018, WP(C).30315/2018, WP(C).30312/2018, WP(C).30115/2018, WP(C).29111/2018, 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 WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 33112 of 2018 PETITIONER: SRI.SHYJU T.S.,AGED 36 YEARSTHARAYIL HOUSE, KANIYAMPAL, KUNNAMANGALAM, THRISSURDISTRICT. RESPONDENTS: BY ADV. SRI.JOSE JOSEPH OTHER PRESENT: ADDL. AG SRI. 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).33914/2018, WP(C).33511/2018, WP(C).33115/2018, WP(C).32915/2018, WP(C).32913/2018, WP(C).32914/2018, WP(C).32912/2018, WP(C).32515/2018, WP(C).32514/2018, WP(C).32111/2018, WP(C).30715/2018, WP(C).30711/2018, WP(C).30315/2018, WP(C).30312/2018, WP(C).30115/2018, WP(C).29111/2018, 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 WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 33115 of 2018 PETITIONER: ST.ANTONYS SAW MILL AND TIMBER,VAZHAPPALLY P.O, CHANGANACHERRY, PIN-686103, REPRESENTED BY MANAGING PARTNER, M.K.SALIKUMAR BY ADV. SRI.V.V.GEORGEKUTTY OTHER PRESENT: ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).30713/2018, WP(C).34111/2018, WP(C).33914/2018, WP(C).33511/2018, WP(C).33112/2018, WP(C).32915/2018, WP(C).32913/2018, WP(C).32914/2018, WP(C).32912/2018, WP(C).32515/2018, WP(C).32514/2018, WP(C).32111/2018, WP(C).30715/2018, WP(C).30711/2018, WP(C).30315/2018, WP(C).30312/2018, WP(C).30115/2018, WP(C).29111/2018, 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 WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 33511 of 2018 PETITIONER: S. JAYARAM,AGED 51 YEARS,S/O V.K.SIVADASAN, PROPRIETOR, M/S. SIGNATURE, PANICKER AND PANICKER, KAZHAKKUTTOM, THIRUVANANTHAPURAM BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 33511 of 2018 PETITIONER: S. JAYARAM,AGED 51 YEARS,S/O V.K.SIVADASAN, PROPRIETOR, M/S. SIGNATURE, PANICKER AND PANICKER, KAZHAKKUTTOM, THIRUVANANTHAPURAM BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE STATE TAX OFFICER,STATE GST DEPARTMENT, 3RD CIRCLE, 4TH FLOOR, KARAMANA, THIRUVANANTHAPURAM - 695002 2THE COMMISSIONER,STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3SECRETARY,TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. OTHER PRESENT: ADDL. AG SRI. K.K. RAVINDRANATH., SPL.G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).30713/2018, WP(C).34111/2018, WP(C).33914/2018, WP(C).33115/2018, WP(C).33112/2018, WP(C).32915/2018, WP(C).32913/2018, WP(C).32914/2018, WP(C).32912/2018, WP(C).32515/2018, WP(C).32514/2018, WP(C).32111/2018, WP(C).30715/2018, WP(C).30711/2018, WP(C).30315/2018, WP(C).30312/2018, WP(C).30115/2018, WP(C).29111/2018, 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 WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940WP(C).No. 33914 of 2018 PETITIONERS: M/S.DEVI OPTICAL INDUSTRIES,DEVI VIHAR, SREENAGAR, SREEVARAHAM, THIRUVANANTHAPURAM - 695008. (REP BY ITS PROPRIETORRAMESH C.S) BY ADVS.SRI.S.SURESH BABU (CHERUNNIYOOR)SHRI.SIVANKUTTY S. OTHER PRESENT: ADDL. AG SRI. 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).30713/2018, WP(C).34111/2018, WP(C).33511/2018, WP(C).33115/2018, WP(C).33112/2018, WP(C).32915/2018, WP(C).32913/2018, WP(C).32914/2018, WP(C).32912/2018, WP(C).32515/2018, WP(C).32514/2018, WP(C).32111/2018, WP(C).30715/2018, WP(C).30711/2018, WP(C).30315/2018, WP(C).30312/2018, WP(C).30115/2018, WP(C).29111/2018, 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 WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 34111 of 2018 PETITIONER: M/S.HINDUSTAN ASSOCIATES,HYMA BUILDING, V.C ROAD, MANANTHAVADY, WAYANAD.PIN 670645 REPRESENTED BY ITS MANAGING PARTNER, ABDUL MUTHALIBAGED 40 YEARS, S/O MAMMUTY HAJI, AKKARA HOUSE, KADATHUVAYAL, VELLAMUNDA P.O, WAYANAD 670731. BY ADVS.SRI.P.S.ABDUL KAREEMSRI.R.ABDUL AHAD RESPONDENTS: 1UNION OF INDIA,REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OFFINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001.2STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 002.3ASSISTANT COMMISSIONER,STATE GOODS AND SERVICE TAX DEPARTMENT, OFFICE OF THE ASSISTANT COMMISSIONER OF STATE TAX, KALPETTA P.O., WAYANAD - 673 121. OTHER PRESENT: ADDL. AG SRI. 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 16.01.2019, ALONG WITH WP(C).30713/2018, WP(C).33914/2018, WP(C).33511/2018, WP(C).33115/2018, WP(C).33112/2018, WP(C).32915/2018, WP(C).32913/2018, WP(C).32914/2018, WP(C).32912/2018, WP(C).32515/2018, WP(C).32514/2018, WP(C).32111/2018, WP(C).30715/2018, WP(C).30711/2018, WP(C).30315/2018, WP(C).30312/2018, WP(C).30115/2018, WP(C).29111/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT OTHER PRESENT: ADDL. AG SRI. 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 16.01.2019, ALONG WITH WP(C).30713/2018, WP(C).33914/2018, WP(C).33511/2018, WP(C).33115/2018, WP(C).33112/2018, WP(C).32915/2018, WP(C).32913/2018, WP(C).32914/2018, WP(C).32912/2018, WP(C).32515/2018, WP(C).32514/2018, WP(C).32111/2018, WP(C).30715/2018, WP(C).30711/2018, WP(C).30315/2018, WP(C).30312/2018, WP(C).30115/2018, WP(C).29111/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT [WP(C) 30713/2018 ,WP(C).29111/2018,WP(C).30115/2018 ,WP(C).30117/2018,WP(C).30312/2018 ,WP(C).30315/2018,WP(C).30711/2018 ,WP(C).30715/2018,WP(C).32111/2018 ,WP(C).32514/2018,WP(C).32515/2018 ,WP(C).32912/2018,WP(C).32913/2018 ,WP(C).32914/2018 ,WP(C).32915/2018 ,WP(C).33112/2018,WP(C).33115/2018 ,WP(C).33511/2018 ,WP(C).33914/2018 ,WP(C).34111/2018] In this batch of writ petitions the petitioner havelaid challenge, amongst others, on the ground that Section174 of the KSGST Act is ultra vires of the State'slegislative power or on the ground that the demand isbarred 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 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 applying theratio of the judgment referred to above. VPK Sd/- DAMA SESHADRI NAIDU JUDGE APPENDIX OF WP(C) 30713/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER & DEMAND NOTICE FOR 2014-15 DATED 30.11.2017 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER & DEMAND NOTICE FOR 2016-17 DATED 30.07.2018 ISSUED BY THE 1ST RESPONDENT. APPENDIX OF WP(C) 29111/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 THE TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2014 - 2015 DATED 30.07.2018 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER. EXHIBIT P2 THE TRUE COPY OF THE INTERIM STAY ORDER IN WPC NO. 13930 OF 2018 DATED 13TH APRIL 2018. APPENDIX OF WP(C) 30115/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2011-12. EXHIBIT P2 COPY OF NOTICE DATED 23.03.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 COPY OF REPLY DATED 30.04.2018. EXHIBIT P4 COPY OF ORDER DATED 30.05.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2011-12. EXHIBIT P5 COPY OF THE INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO. 13552 OF 2018. APPENDIX OF WP(C) 30117/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.08.2018 ISSUED U/S.25(1) OF THE KVAT ACT, 2003 BY THE 2ND RESPONDENT FOR THE YEAR 2013-14. EXHIBIT P2 TRUE COPY OF THE ORDER DATED 04.04.2018 OF THE HON'BLE HIGH COURT IN W.P(C)NO.11335 OF2018. APPENDIX OF WP(C) 30312/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 30.07.2018 APPENDIX OF WP(C) 30315/2018 PETITIONER'S EXHIBITS:EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENTFOR THE YEAR 2012-13 DATED 31.07.2018. EXHIBIT P1 (a) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENTFOR THE YEAR 2013-14 DATED31.07.2018. EXHIBIT P1 (b) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENTFOR THE YEAR 2014-1 DATED 31.07.2018.COPY OF NOTICE ISSUED BY THE 1ST RESPONDENTFOR THE YEAR 2015-16 DATED 31.07.2018. EXHIBIT P1 (c)EXHIBIT P1 (d) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENTFOR THE YEAR 2016-17 DATED 31.07.2018. APPENDIX OF WP(C) 30711/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ORDER DATED 10.08.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2TRUE COPY OF DEMAND NOTICE DATED 10.08.2018ISSUED BY THE 2ND RESPONDENT. APPENDIX OF WP(C) 30315/2018 PETITIONER'S EXHIBITS:EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENTFOR THE YEAR 2012-13 DATED 31.07.2018. EXHIBIT P1 (a) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENTFOR THE YEAR 2013-14 DATED31.07.2018. EXHIBIT P1 (b) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENTFOR THE YEAR 2014-1 DATED 31.07.2018.COPY OF NOTICE ISSUED BY THE 1ST RESPONDENTFOR THE YEAR 2015-16 DATED 31.07.2018. EXHIBIT P1 (c)EXHIBIT P1 (d) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENTFOR THE YEAR 2016-17 DATED 31.07.2018. APPENDIX OF WP(C) 30711/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ORDER DATED 10.08.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2TRUE COPY OF DEMAND NOTICE DATED 10.08.2018ISSUED BY THE 2ND RESPONDENT. APPENDIX OF WP(C) 30715/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE PRE-ASSESSMENT OF NOTICEU/S 25(1) OF THE ACT FOR THE YEAR 2016-17 DATED 06.02.2018 EXHIBIT P1 (a) A TRUE COPY OF THE PRE-ASSESSMENT NOTICE U/S 25(1)OF THE ACT FOR THE YEAR 2016-2017 DATED 07.04.2018 EXHIBIT P1 (b) A TRUE COPY OF THE ASSESSMENT NOTICE U/S 25(1)OF THE ACT FOR THE YEAR 2016-17 DATED 21.05.2018. EXHIBIT P2 A TRUE COPY OF THE REPLY FILED AGAINST EXT.P1 DATED 05.04.2018 EXHIBIT P2 (a) A TRUE COPY OF THE REPLY FILED AGAINST EXT.P1(a)DATED 09.05.2019 EXHIBIT P2 (b) A TRUE COPY OF THE REPLY FILED AGAINST EXT.P.1(b)DATED:28-06-2018 EXHIBIT P3 A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT FOR THE YEAR 2016-17 DATED 16-07-2018. APPENDIX OF WP(C) 32111/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2016-17 EXHIBIT P2 COPY OF NOTICE DATED 28.6.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-2017 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.04.2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C) NO.13552/2018 . EXHIBIT P4 COPY OF NOTICE DATED 18.08.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT. APPENDIX OF WP(C) 32514/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32010913372/2013-14 DATED 31/8/2018 FOR THE YEAR 2013-14 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE ORDER DATED 4/4/2018 IN WP(C)NO.11335/2018(N)OF HON'BLE HIGH COURT OF KERALA. APPENDIX OF WP(C) 32515/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUEDU/S. 8(F) READ WITH SECTION 25(1) OF THE KVAT ACT FOR 2015-16 DATED 16-03.2018. EXHIBIT P1 (a) A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUEDU/S. 8(F) READ WITH SECTION 25(1) OF THE KVAT ACT FOR 2015-16 DATED 08.05.2018 EXHIBIT P2 A TRUE COPY OF THE REPLY DATED 05.05.2018 FILED AGAINST EXT. P1 NOTICE. EXHIBIT P3 A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2015-16 DATED 11.04.2018 IN FURTHERANCE OF EXT. P1 NOTICE. EXHIBIT P3 (a) A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2015-16 DATED 14.06.2018 IN FURTHERANCE OF EXT.P1(A) NOTICE. APPENDIX OF WP(C) 32912/2018 PETITIONER'S EXHIBITS: EXHIBIT P1TRUE COPY OF THE NOTICE NO.32080764824/2009-10 DATED 22/09/2018. EXHIBIT P2TRUE COPY OF THE NOTICE NO.32080764824/2011-12 DATED 22/09/2018.EXHIBIT P3TRUE COPY OF THE NOTICE NO.32080764824/2012-13 DATED 22/09/2018. APPENDIX OF WP(C) 32913/2018 PETITIONER'S EXHIBITS: EXHIBIT P1COPY OF MONTHLY RETURN FOR THE MONTH OF ARPIL ,2017 DATED 24-05-2017 FILED B THE PETITIONER EXHIBIT P1 (a)COPY OF THE MONTHLY RETURN FOR THE MONTH OFMAY, 2017 DATED 26-06-2017 FILED BY THE PETITIONER EXHIBIT P1 (b)COPY OF THE MONTHLY RETURN FOR THE MONTH OFJUNE, 2017 DATED 25-07-2017 FILED BY THE PETITIONER EXHIBIT P2COPY OF ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DATED 25-05-2018 FOR THE YEAR 2017-18 EXHIBIT P3COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THE THIS HON'BLE COURT IN W.P.(C).NO.13552 OF 2018 APPENDIX OF WP(C) 32914/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.8.2018 FOR THE ASSESSMENT YEAR 2012-13 PASSED BY THE 4TH RESPONDENT. EXHIBIT P2 APPENDIX OF WP(C) 32913/2018 PETITIONER'S EXHIBITS: EXHIBIT P1COPY OF MONTHLY RETURN FOR THE MONTH OF ARPIL ,2017 DATED 24-05-2017 FILED B THE PETITIONER EXHIBIT P1 (a)COPY OF THE MONTHLY RETURN FOR THE MONTH OFMAY, 2017 DATED 26-06-2017 FILED BY THE PETITIONER EXHIBIT P1 (b)COPY OF THE MONTHLY RETURN FOR THE MONTH OFJUNE, 2017 DATED 25-07-2017 FILED BY THE PETITIONER EXHIBIT P2COPY OF ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DATED 25-05-2018 FOR THE YEAR 2017-18 EXHIBIT P3COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THE THIS HON'BLE COURT IN W.P.(C).NO.13552 OF 2018 APPENDIX OF WP(C) 32914/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.8.2018 FOR THE ASSESSMENT YEAR 2012-13 PASSED BY THE 4TH RESPONDENT. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 23.8.2018 FOR THE ASSESSMENT YEAR 2013-14 PASSED BY THE 5TH RESPONDENT. APPENDIX OF WP(C) 32915/2018 PETITIONER'S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER NO.32140475965/2011-12 DATED 30.6.2018. APPENDIX OF WP(C) 33112/2018 PETITIONER'S EXHIBITS: EXHIBIT P1TRUE COPY OF THE NOTICE UNDER SECTION 25 OFTHE KVAT ACT FOR THE YEAR 2014-15. APPENDIX OF WP(C) 33115/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PENALTY ORDER & DEMAND NOTICE FOR 2015-16 DATED 29.8.2018 ISSUED BY THE IST RESPONDENT. NOTICE FOR 2015-16 DATED 29.8.2018 ISSUED APPENDIX OF WP(C) 33511/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE IST RESPONDENT FOR THE YEAR 2016-17 DATED 29.09.2018. APPENDIX OF WP(C) 33914/2018 PETITIONER'S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ANNUAL RETURN DATED 27.06.2016 UNDER THE ERSTWHILE KVAT ACT,2003 FOR THE YEAR 2015-16.27.06.2016 UNDER THE ERSTWHILE KVAT ACT,2003 FOR THE YEAR 2015-16. EXHIBIT P2TRUE COPY OF THE PENALTY ORDER DATED 27-10-2017 UNDER SECTION 67 OF THE ERSTWHILE KVATACT,2003 FOR THE YEAR 2015-16.2017 UNDER SECTION 67 OF THE ERSTWHILE KVATACT,2003 FOR THE YEAR 2015-16. EXHIBIT P3TRUE COPY OF THE APPEAL DATED 12.02.2018 AGAINST EXT.P2.PENALTY ORDER FOR THE YEAR 2015-16.AGAINST EXT.P2.PENALTY ORDER FOR THE YEAR 2015-16. EXHIBIT P4TRUE COPY OF THE SHOW-CAUSE NOTICE DATED 05.06.2018 UNDER SECTION 25(1)OF THE ERSTWHILE KVAT ACT,2003 FOR THE YEAR 2015-1605.06.2018 UNDER SECTION 25(1)OF THE ERSTWHILE KVAT ACT,2003 FOR THE YEAR 2015-16 EXHIBIT P5TRUE COPY OF THE REPLY DATED 25-06-2018 FILED BY SMT.SUKUMARI AMMA,THE MOTHER OF THE PETITIONER,AGAINST EXT-P4 SHOW-CAUSE NOTICE UNDER SECTION 25(1).FILED BY SMT.SUKUMARI AMMA,THE MOTHER OF THE PETITIONER,AGAINST EXT-P4 SHOW-CAUSE NOTICE UNDER SECTION 25(1). EXHIBIT P6TRUE COPY OF THE OBJECTIONS DATED 25.06.2018 FILED BY THE PETITIONER AGAINST EXT-P4 SHOW-CAUSE NOTICE UNDER SECTION 25(1)EXT-P4 SHOW-CAUSE NOTICE UNDER SECTION 25(1) EXHIBIT P7TRUE COPY OF THE ASSESSMENT ORDER DATED 18.08.2018 UNDER SECTION 25 OF THE ERSTWHILE KVAT ACT,2003 FOR THE YEAR 2015-16 SERVED ON 03.10.2018.18.08.2018 UNDER SECTION 25 OF THE ERSTWHILE KVAT ACT,2003 FOR THE YEAR 2015-16 SERVED ON 03.10.2018. APPENDIX OF WP(C) 34111/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 28/04/2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P2 TRUE COPY OF THE ORDER DATED 31/05/2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE NO.97 DATED 31/05/2018 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P4 TRUE COPY OF THE NOTIFICATION NO.SO 2986 (E) ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA DATED 16/09/2016. EXHIBIT P5 TRUE COPY OF DEMAND NOTICE ISSUED BY 3RD RESPONDENT UNDER THE PROVISIONS OF KERALA REVENUE RECOVERY ACT DATED 10/10/2018.