Jaishankar v. Nair.sri.h.gopakumar Cgc

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. 16875 of 2018 PETITIONER: NABEESATHU BEEVIAGED 58 YEARSM/S.AHAMEDKUNJU AGENCY,THAZHUTHALA, KOTTIYAM, KOLLAM DISTRICT. BY ADVS.SRI.BOBBY JOHNSRI.S.AJAYGHOSH KUMAR RESPONDENTS: 1THE COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT, KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN-695 002SERVICE TAX DEPARTMENT, KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN-695 002 2STATE OF KERALAREPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM-695 001REPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM-695 001 3THE STATE TAX OFFICERKUNDARA, STATE GOODS AND SERVICE TAX DEPARTMENT, CHATHANNOOR, KOLLAM DISTRICT-691 572KUNDARA, STATE GOODS AND SERVICE TAX DEPARTMENT, CHATHANNOOR, KOLLAM DISTRICT-691 572 4THE TAHSILDAR (RR) KOLLAM, PIN-691 001KOLLAM, PIN-691 001 5UNION OF INDIAREPRESENTED BY SECRETARY TO GOVERNMENT,FINANCE DEPARTMENT (REVENUE),CENTRAL SECRETARIAT, NEWDELHI-110 001.REPRESENTED BY SECRETARY TO GOVERNMENT,FINANCE DEPARTMENT (REVENUE),CENTRAL SECRETARIAT, NEWDELHI-110 001. 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., WP(C).No. 16875 of 2018 & CONN. CASES JAISHANKAR V. NAIR.SRI.H.GOPAKUMAR CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).70/2019, WP(C).17073/2018, WP(C).17472/2018, WP(C).18471/2018, WP(C).18871/2018, WP(C).20273/2018, WP(C).20274/2018, WP(C).20275/2018, WP(C).21672/2018, WP(C).24875/2018, WP(C).25672/2018, WP(C).28075/2018, WP(C).33266/2018, WP(C).40070/2018, WP(C).40269/2018, WP(C).40867/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).42469/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16875 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. 70 of 2019 PETITIONER: M/S. EYE PALACE XXV/1806, 3RD FLOOR, LAMEX ARCADE, POST OFFICE ROAD, THRISSUR-680 001, REPRESENTED BY ITS MANAGING PARTNER SRI.PAULSON K I. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1STATE TAX OFFICER,(FORMERLY COMMERCIAL TAX OFFICER), STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, STATE GOODS AND SERVICES TAX COMPLEX, POOTHOLE, THRISSUR-680 004. 2STATE TAX OFFICER(INTELLIGENCE BRANCH), (FORMERLY INTELLIGENCE OFFICER (INTELLIGENCE BRANCH)), STATE GOODS AND SERVICES TAX DEPARTMENT, STATE GOODS AND SERVICES TAX COMPLEX, POOTHOLE, THRISSUR-680 004. 3THE COMMISSIONER OF STATE TAX,STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA.P.O., THIRUVANANTHAPURAM-695 022. 4STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, WP(C).No. 16875 of 2018 & CONN. CASES THIRUVANANTHAPURAM-695 001. 5CENTRAL BOARD OF EXCISE AND CUSTOMS,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 6UNION OF INDIA,MINISTRY OF LAW AND JUSTICE (LEGISLATIVE DEPARTMENT), GOVERNMENT OF INDIA, NEW DELHI-110 001, REPRESENTED BY SECRETARY TO THE GOVERNMENT OF INDIA. 7ASSISTANT COMMISSIONER,STATE GOODS AND SERVICES TAX DEPARTMENT, PUTHOLE, THRISSUR-680 004. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMS 4STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, WP(C).No. 16875 of 2018 & CONN. CASES THIRUVANANTHAPURAM-695 001. 5CENTRAL BOARD OF EXCISE AND CUSTOMS,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 6UNION OF INDIA,MINISTRY OF LAW AND JUSTICE (LEGISLATIVE DEPARTMENT), GOVERNMENT OF INDIA, NEW DELHI-110 001, REPRESENTED BY SECRETARY TO THE GOVERNMENT OF INDIA. 7ASSISTANT COMMISSIONER,STATE GOODS AND SERVICES TAX DEPARTMENT, PUTHOLE, THRISSUR-680 004. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16875 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. 17073 of 2018 PETITIONER: V.K.SUNNYPROPRIETOR, M/S. VADAKKEL STORES, KANJIKUZHY P.O, CHELACHUVADU, IDUKKI DISTRICT. BY ADVS.SRI.P.S.SOMANSMT.T.RADHAMANY RESPONDENTS: BY ADVS.AADDL. 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. 16875 of 2018 & CONN. CASES SRI.RAMAVARMA REGHUNATHAN THAMBURAN SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16875 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. 17472 of 2018 PETITIONER: M/S. MANAPPURAM JEWELLERS LTD.4/522, 1ST FLOOR, MANAPPURAM HOUSE, VALAPPAD P.O, THRISSUR,REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, BALU C.P. BY ADVS.SRI.HARISANKAR V. MENONSMT.K.KRISHNASMT.MEERA V.MENON RESPONDENTS: 1THE INTELLIGENCE OFFICER (IB)DEPARTMENT OF COMMERCIAL TAXES, THRISSUR - 680 001. 2THE COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3SECRETARYTAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIATE, 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).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).No. 16875 of 2018 & CONN. CASES WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16875 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. 18471 of 2018 PETITIONER: THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).No. 16875 of 2018 & CONN. CASES WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16875 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. 18471 of 2018 PETITIONER: M/S LOVELY COLLECTIONSDD ANGADI, 40/1717(ROOM NO.GF10), BASEMENT FLOOR, MARKET ROAD,ERNAKULAM, PIN-682 031,REPRESENTED BY ITS PROPRIETOR MR. KISHAN PANWAR DD ANGADI, 40/1717(ROOM NO.GF10), BASEMENT FLOOR, BY ADVS.SRI.K.J.ABRAHAMSRI.NIKHIL JOHN RESPONDENTS: 1THE COMMERCIAL TAX OFFICERERNAKULAM-682 018. KVAT CIRCLE-III, DEPARTMENT OF COMMERCIAL TAXES, 2THE COMMISSIONERSTATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA P.O, THIRUVANANTHAPURAM DISTRICT-695 001 3THE SECRETARYTAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM DISTRICT-695 001 4CENTRAL BOARD OF EXCISE AND CUSTOMSDEPARTMENT 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. 16875 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16875 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. 18871 of 2018 PETITIONER: COMPUTER SOLUTIONSHILL TOWER, MAIN ROAD, KALPETTA-673 121, REPRESENTED BY JOSE SALINE THOMAS, PROPRIETOR, COMPUTER SOLUTIONS. BY ADVS.SRI.K.M.CHERIANSRI.N.JAYAKUMARSRI.P.M.GIRIJAVALLABHAN RESPONDENTS: 1THE STATE TAX OFFICERDEPARTMENT OF STATE GOODS AND SERVICES TAX, MAIN ROAD, KALPETTA-673 121.DEPARTMENT OF STATE GOODS AND SERVICES TAX, MAIN ROAD, KALPETTA-673 121. 2THE COMMISSIONERDEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM-695 001.DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM-695 001. 3THE STATE OF KERALAREPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4CENTRAL BOARD OF EXCISE AND 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., WP(C).No. 16875 of 2018 & CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMSSRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16875 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WP(C).No. 16875 of 2018 & CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMSSRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16875 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. 20273 of 2018 PETITIONER: M/S. K.J. VASUDEVAN NAIR GRANITESAGED 84 YEARSTHADAPARAMBU, KUTTIKKAD, MULAMKUNTHAUKAVU, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER K.J. VASUDEVAN NAIR. BY ADVS.SMT.S.K.DEVISRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1THE STATE TAX OFFICERDEPT.OF SGST-KERALA, III CIRCLE, THRISSUR - 680 004. 2THE COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3THE SECRETARYTAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4UNION OF INDIAREPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI - 110 001. WP(C).No. 16875 of 2018 & CONN. 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. L.RAM MOHAN CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16875 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. 20274 of 2018 PETITIONER: K.P. ZEENATHAGED 50 YEARSPROPRIETORIX, M/S MRA BAKERY AND COOL BAR,DOOR NO.21/1044, NADAPURAM, CALICUT. BY ADV. SMT.S.K.DEVI RESPONDENTS: 1THE STATE TAX OFFICERDEPT.OF SGST-KERALA, SQUAD NO.II, KOZHIKODE-673 006. 2THE COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001.STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3THE SECRETARYTAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4UNION OF INDIAREPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. 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. WP(C).No. 16875 of 2018 & CONN. CASES SRI. L.RAM MOHAN CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16875 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. 20275 of 2018 PETITIONER: MUHAMMED SRI. L.RAM MOHAN CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16875 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. 20275 of 2018 PETITIONER: MUHAMMED PROPRIETOR, M/S MRA BAKERY, PERINGATHUR, KANNUR-670 675. BY ADVS.SMT.S.K.DEVISRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1THE STATE TAX OFFICER (INT)DEPT.OF SGST-KERALA, SQUAD NO.1, THALASSERY-670 101.DEPT.OF SGST-KERALA, SQUAD NO.1, THALASSERY-670 101. 2THE COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001.STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 3THE SECRETARYTAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695 001.TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695 001. 4UNION OF INDIAREPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001.REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. 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., WP(C).No. 16875 of 2018 & CONN. CASES JAISHANKAR V. NAIR.SRI. L.RAM MOHAN CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16875 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. 21672 of 2018 PETITIONER: SUBIN GEORGE AGED 31 YEARS, S/O. GEORGE A.P., EDATHALA HOUSE, NEELEESWARAM P.O., KALADY, ERNAKULAM - 683 574. BY ADV. DR.K.P.PRADEEP RESPONDENTS: WP(C).No. 16875 of 2018 & CONN. CASES K.I.A.D.B.INDUSTRIAL AREA, KUDLUR KUSHAL NAGAR, KARNATAKA - 571 234, REPRESENTED BY ITS MANAGING DIRECTOR. 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., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16875 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. 24875 of 2018 PETITIONER: CAUVERY COFFEE SUPPLIERSMAIN ROAD, KALPETTA 673 121, REPRESENTED BY ABDUL RASHEED, MANAGING PARTNER, CAUVERY COFFEE SUPPLIERS. BY ADVS.SRI.K.M.CHERIANSRI.P.M.GIRIJAVALLABHANSRI.R.RAMAKRISHNAN POTTY RESPONDENTS: WP(C).No. 16875 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. 24875 of 2018 PETITIONER: CAUVERY COFFEE SUPPLIERSMAIN ROAD, KALPETTA 673 121, REPRESENTED BY ABDUL RASHEED, MANAGING PARTNER, CAUVERY COFFEE SUPPLIERS. BY ADVS.SRI.K.M.CHERIANSRI.P.M.GIRIJAVALLABHANSRI.R.RAMAKRISHNAN POTTY RESPONDENTS: 1THE STATE TAX OFFICERDEPARTMENT OF STATE GOODS AND SERVICES TAX, AIN ROAD, KALPETTA 673 121.DEPARTMENT OF STATE GOODS AND SERVICES TAX, AIN ROAD, KALPETTA 673 121. 2THE COMMISSIONERDEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM 695 001.DEPARTMENT OF STATE GOODS AND SERVICES TAX, THIRUVANANTHAPURAM 695 001. 3THE STATE OF KERALAREPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM 695 001.REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 4CENTRAL BOARD OF EXCISE AND CUSTOMSDEPARTMENT OR REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001.DEPARTMENT OR 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. 16875 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16875 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. 25672 of 2018 PETITIONER: SMT.UMAINATHPROPRIETRIX, CVK AGENCIES, KOOTANAD ROAD, THRITHALA, PALAKKAD DISTRICT. BY ADVS.SRI.T.M.SREEDHARAN (SR.)SRI.R.BHASKARA KRISHNANSRI.V.P.NARAYANAN RESPONDENTS: 1THE STATE TAX OFFICERSTATE GST DEPARTMENT, PATTAMBI, PALAKKAD DISTICT-679 303. 2THE COMMISSIONER OF STATE TAXESTAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002. 3STATE OF KERALAREPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT 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).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).No. 16875 of 2018 & CONN. CASES WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16875 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. 28075 of 2018 PETITIONER: EMERSON NETWORK POWER (INDIA) P. LTD.,(NOW KNOWN AS VERTIV ENERGY P LTD, W.E.F 17TH MAY 2017)BUILDING NO. 40/9338, (NEW NO 59/4517), 4TH FLOOR, CHAKOS TOWERS, PADMA, PULLEPADY ROAD, COCHIN REP BY ITS DIRECTOR(ZONAL ACCOOUNTS), MR. N S V BABU BY ADV. SMT.K.LATHA RESPONDENTS: 1THE ASSISTANT COMMISSIONEROFFICE OF THE ASSISTANT COMMISSIONER(SPECIAL CIRCLE III), COMMERCIAL TAXES, ERNAKULAM- 682 015OFFICE OF THE ASSISTANT COMMISSIONER(SPECIAL CIRCLE III), COMMERCIAL TAXES, ERNAKULAM- 682 015 WP(C).No. 16875 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. 28075 of 2018 PETITIONER: EMERSON NETWORK POWER (INDIA) P. LTD.,(NOW KNOWN AS VERTIV ENERGY P LTD, W.E.F 17TH MAY 2017)BUILDING NO. 40/9338, (NEW NO 59/4517), 4TH FLOOR, CHAKOS TOWERS, PADMA, PULLEPADY ROAD, COCHIN REP BY ITS DIRECTOR(ZONAL ACCOOUNTS), MR. N S V BABU BY ADV. SMT.K.LATHA RESPONDENTS: 1THE ASSISTANT COMMISSIONEROFFICE OF THE ASSISTANT COMMISSIONER(SPECIAL CIRCLE III), COMMERCIAL TAXES, ERNAKULAM- 682 015OFFICE OF THE ASSISTANT COMMISSIONER(SPECIAL CIRCLE III), COMMERCIAL TAXES, ERNAKULAM- 682 015 2THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O, THRIUVANANTHAPURAM-695 002KILLIPALAM, KARAMANA P.O, THRIUVANANTHAPURAM-695 002 3SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695 001SECRETARIAT, THIRUVANANTHAPURAM- 695 001 4CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001 5THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KAKANAD, ERNAKULAM- 682 030 BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. WP(C).No. 16875 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).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16875 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. 33266 of 2018 PETITIONER: K.N. ANIRUDHANAGED 66 YEARSS/O NEELAKANTAN PANICKER, PROPRIETOR M/S APPAS LABHAKKADA (FORMERLY APPAS AGENCIES) ZILLA COURT WARD, ALAPPUZHA BY ADV. SRI.R.UMASANKAR RESPONDENTS: 1THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, COLLECTORATE, ALAPPUZHA – 688 001OFFICER, COLLECTORATE, ALAPPUZHA – 688 001 2THE COMMISSIONER,STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANATHAPURAM-695 001. 3STATE OF KERALA,REP.BY SECRETARY TO TAXES, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANATHAPURAM-695 001. 4THE UNION OF INDIA,REP. BY SECRETARY TO FINANCE ,FINANCE DEPARTMENT, NEW DELHI-110 001. 5STATE OF KERALA,REP.BY THE SECRETARY, COMMERCIAL TAXES DEPARTMENT, THIRUVANANTHAPURAM,PIN-695 001.REP.BY THE SECRETARY, COMMERCIAL TAXES DEPARTMENT, THIRUVANANTHAPURAM,PIN-695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., WP(C).No. 16875 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).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16875 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. 40070 of 2018 PETITIONER: 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).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16875 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. 40070 of 2018 PETITIONER: KGA HOTELS AND RESORTS (P) LTDVII/311/C, NH 47,BYE-PASS ROAD, KUNDANNOOR, MARADU P.O, KOCHI 682 304 OFFICER) (REPRESENTED BY SRI. V.T MATHEW, CHIEF EXECUTIVE BY ADVS.SRI.K.N.SREEKUMARANSRI.N.SANTHOSHKUMARSRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1STATE TAX OFFICERLUXURY TAX, O/O DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS AND SEREVICES TAX DEPARTMENT, CLASS TOWEERS, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI 682 018 2COMMISSIONER OF STATE TAXES,TAX TOWER, KARAMANA, THIRUVANANTHAPURAM 695 002 3STATE OF KERALA,REPRESENTED 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 WP(C).No. 16875 of 2018 & CONN. CASES 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16875 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. 40269 of 2018 PETITIONER: M/S.RAYAN MARKETING (DREAMS MARKETING)PWD ROAD,NETTOOR P.O., PIN-682 040, ERNAKULAM, REPRESENTED BY ITS PROPRIETOR, MR.SHAMEER P.M., BY ADVS.SRI.SOJAN MATHEWSRI.V.C.CHARLY RESPONDENTS: 1 THE STATE OF KERALAREPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 2 THE STATE TAX OFFICER,STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, TRIPUNITHURA 3STATE ASSISTANT COMMISSIONER,STATE GOODS AND SERVICES TAX DEPARTMENT, KAKKAND, ERNAKULAM,PIN-682030 4UNION OF INDIAREPRESENTED BY THE 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., WP(C).No. 16875 of 2018 & CONN. CASES JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.01.2019, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16875 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. 40867 of 2018 PETITIONER: JAYAPRAKASH K.T.KS/O. KUNHIRAVUNNY, AGED 70,KARAYIL THYKOOT, KAZHIMBRUM P.O., THRISSUR- 680 568. BY ADVS.SRI.K.M.FIROZSMT.M.SHAJNA RESPONDENT/S: 1INTELLIGENCE OFFICER (IB) WP(C).No. 16875 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. 40867 of 2018 PETITIONER: JAYAPRAKASH K.T.KS/O. KUNHIRAVUNNY, AGED 70,KARAYIL THYKOOT, KAZHIMBRUM P.O., THRISSUR- 680 568. BY ADVS.SRI.K.M.FIROZSMT.M.SHAJNA RESPONDENT/S: 1INTELLIGENCE OFFICER (IB) COMMERCIAL TAXES, INSPECTING ASST. COMMISSIONER(INT.), COMMISSIONER(INT.), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR- 680 003. 2STATE TAX OFFICER(IB)OFFICE OF THE ASST. COMMISSIONER OF STATE TAX (INT.), OFFICE OF THE ASST. COMMISSIONER OF STATE TAX (INT.), DEPARTMENT OF SGST KERALA, THRISSUR- 680003. 3COMMISSIONER OF STATE GOODS AND SERVICE TAXSTATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM- 695001. STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM- 695001. 695001 4THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM- 695001. 695001 5SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, WP(C).No. 16875 of 2018 & CONN. CASES SECRETARIAT, THIRUVANANTHAPURAM- 695001 695001 6UNION OF INDIAREPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI - 110001. 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).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).42268/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING WP(C).No. 16875 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. 42088 of 2018 PETITIONER: CHANDRABABU SAGED 62 YEARSPROPRIETOR, MANGALATH CASHEW, THEKKEKKARA PUTHANVEEDU, MUKKOODU P.O., MULAVANA, KUNDARA, KOLLAM, PIN - 691 551. PUTHANVEEDU, MUKKOODU P.O., MULAVANA, KUNDARA, BY ADVS.SRI.SERGI JOSEPH THOMASSRI.S.AJAY KUMAR RESPONDENTS: 1THE ASSISTANT COMMISSIONER(ASSESSMENT)STATE GOODS AND SERVICE TAXES DEPARTMENT, SPECIAL CIRCLE, ASRAMAM P.O., KOLLAM, PIN - 691 002. STATE GOODS AND SERVICE TAXES DEPARTMENT, SPECIAL 2COMMISSIONER OF STATE GOODS AND SERVICE TAXES DEPARTMENTDEPARTMENT TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695 002. 3STATE OF KERALAREPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4CENTRAL 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. 5UNION OF INDIAREPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OFREPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF WP(C).No. 16875 of 2018 & CONN. CASES FINANCE, 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., 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).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY WP(C).No. 16875 of 2018 & CONN. CASES FINANCE, 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., 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).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16875 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 21ST DAY OF DECEMBER 2018 / 30TH AGRAHAYANA, 1940 WP(C).No. 42268 of 2018 PETITIONER: SUNNYAGED 53 YEARSS/O.THANKAPPAN, PROPRIETOR, M/S.REXIN WORLD, MEDAMUKKU, KAYAMKULAM-690 502. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21.12.2018, ALONG WITH WP(C).28075/2018, WP(C).70/2019, WP(C).42469/2018, WP(C).42088/2018, WP(C).40867/2018, WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).No. 16875 of 2018 & CONN. CASES WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16875 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. 42469 of 2018 PETITIONER: M/S. INFOMATRE SYSTEMS AND PERIPHERALSKRISHNAVIHAR, KATTACHIRA, KATTANAM, ALAPPUZHA-690 503, REP.BY ITS PROPRIETOR SMT. RESHMA KALESH. BY ADVS.SRI.ASWIN GOPAKUMARSMT.HEBA SARA ABRAHAMSMT.KALA G.NAMBIARSRI.ANWIN GOPAKUMARSRI.ARJUN SANTHOSHSRI.NIRANJAN SUDHIRSRI.P.T.HAKIMSRI.RENOY VINCENT RESPONDENTS: 1STATE OF KERALAREPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2THE STATE TAX OFFICER,OFFICE OF THE STATE TAX OFFICER, MAVELIKKARA, ALAPPUZHA-690 101.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).28075/2018, WP(C).70/2019, WP(C).42088/2018, WP(C).42268/2018, WP(C).40867/2018, WP(C).No. 16875 of 2018 & CONN. CASES WP(C).40269/2018, WP(C).40070/2018, WP(C).33266/2018, WP(C).25672/2018, WP(C).24875/2018, WP(C).21672/2018, WP(C).20275/2018, WP(C).20274/2018, WP(C).20273/2018, WP(C).18871/2018, WP(C).18471/2018, WP(C).17472/2018, WP(C).17073/2018, WP(C).16875/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 16875 of 2018 & CONN. CASES JUDGMENT [ WP(C) 16875/2018 ,WP(C).70/2019,WP(C).17073/2018,WP(C).17472/2018,WP(C).18471/2018,WP(C).18871/2018,WP(C).20273/2018,WP(C).20274/2018,WP(C).20275/2018,WP(C).21672/2018,WP(C).24875/2018,WP(C).25672/2018,WP(C).28075/2018,WP(C).33266/2018,WP(C).40070/2018,WP(C).40269/2018,WP(C).40867/2018,WP(C).42088/2018,WP(C).42268/2018 ,WP(C).42469/2018 ] 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. 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 NAIDUJUDGE JS WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 16875/2018 PETITIONER'S/S EXHIBITS: EXT.P1 COPY OF THE ASSESSMENT ORDER DATED 28/03/2018, FOR THE YEAR 2016-17 PASSED BY THE 3RD RESPONDENT. EXT.P2COPY OF THE PENALTY ORDER DATED 28/03/2018,FOR THE YEAR 2016-17 PASSED BY THE 3RD RESPONDENT. EXT.P3 COPY OF THE INTERIM ORDER DATED 04/04/2018,PASSED BY THIS HON'BLE COURT IN WP(C) NO.11335/2018. EXT.P3(A) COPY OF THE INTERIM ORDER DATED 15/05/2018,PASSED BY THIS HON'BLE COURT IN WP(C) NO.15987/2018. WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 70/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF ORDER DATED 11.11.2016 U/S.74(1)(A)OF THE KVAT ACT PASSED BY 2ND RESPONDENT FOR 2016-17 BY COLLECTING COMPOUNDING FEE. EXHIBIT P1 ATRUE COPY OF TAX AND INTEREST PAID IN 8 INSTALLMENTS FOR 2016-17 FOR THE INSTALLMENTS FOR 2016-17 FOR THE SUPPRESSION DETECTED IN EXT.P1 PROCEEDINGS BEFORE 2ND RESPONDENT.BEFORE 2ND RESPONDENT. EXHIBIT P2TRUE COPY OF ANNUAL RETURN DATED 12.6.2017 FOR THE YEAR 2016-17 BEFORE 1ST RESPONDENT,COMPLETED SELF ASSESSMENT.FOR THE YEAR 2016-17 BEFORE 1ST RESPONDENT,COMPLETED SELF ASSESSMENT. EXHIBIT P3TRUE COPY OF ORDER DATED 19.12.2018 COMPLETED U/S.25(1) OF KVAT ACT 2003 FOR 2016-17, BY 1ST RESPONDENT, WITHOUT INITIATION OF PROCEEDINGS PRIOR TO 15.9.2017.COMPLETED U/S.25(1) OF KVAT ACT 2003 FOR 2016-17, BY 1ST RESPONDENT, WITHOUT INITIATION OF PROCEEDINGS PRIOR TO 15.9.2017. EXHIBIT P4TRUE COPY OF EXTRAORDINARY GAZETTE OF INDIADATED 8.9.2016 PUBLISHED BY 6TH RESPONDENT FOR 101ST AMENDMENT ACT 2016 MADE IN CONSTITUTION OF INDIA.DATED 8.9.2016 PUBLISHED BY 6TH RESPONDENT FOR 101ST AMENDMENT ACT 2016 MADE IN CONSTITUTION OF INDIA. EXHIBIT P5TRUE COPY OF INTERIM ORDER DATED 4.4.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C)NO.11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVINGLEGISLATIVE COMPLIANCE, AS ON COMPLETION OFPROCEEDINGS UNDER KVAT ACT.PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C)NO.11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVINGLEGISLATIVE COMPLIANCE, AS ON COMPLETION OFPROCEEDINGS UNDER KVAT ACT. WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 17073/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER NO. 32061482886/15-16 DATED 31-03-2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN W.P(C)NO. 11335/2018 DATED 04.04.2018. WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 17472/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF NOTICE ISSUED BY THE 1ST RESPONDENTFOR THE YEAR 2013-14. EXHIBIT P2COPY OF ORDER IN W.P(C) NO.11335/18 OF THISHON'BLE COURT. WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 18471/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:TRUE COPY OF THE NOTICE NO.32071789506/15-16 DATED 29.01.2018. EXHIBIT P2:TRUE COPY OF THE ORDER NO.32071789506/15-16DATED 31.03.2018 WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 18871/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1-TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32140464748/2015-16 DATED 14/02/2018.EXHIBIT P2-TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32140464748/2015-16 DATED 15/03/2018. WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 20273/2018 PETITIONER'S/S EXHIBITS: PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF NOTICE ISSUED BY THE 1ST RESPONDENTFOR THE YEAR 2013-14. EXHIBIT P2COPY OF ORDER IN W.P(C) NO.11335/18 OF THISHON'BLE COURT. WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 18471/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:TRUE COPY OF THE NOTICE NO.32071789506/15-16 DATED 29.01.2018. EXHIBIT P2:TRUE COPY OF THE ORDER NO.32071789506/15-16DATED 31.03.2018 WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 18871/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1-TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32140464748/2015-16 DATED 14/02/2018.EXHIBIT P2-TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32140464748/2015-16 DATED 15/03/2018. WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 20273/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE NOTICE NO. 32080795435/2014-15 DATED 07.06.2018. EXHIBIT P2TRUE COPY OF THE NOTICE NO. 32080795435/2015-16 DATED 07.06.2018. WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 20274/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE NOTICE NO.TCR II/2/15-16 DATED 19.2.2018. EXHIBIT P2TRUE COPY OF THE NOTICE NO.TCR II/2/16-17 DATED 19.2.2018. WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 20275/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE NOTICE NO.IS(T)I/E9/2017-18 DATED 19.5.2018. EXHIBIT P2TRUE COPY OF THE NOTICE IS(T)I/E10/2017-18 DATED 19.5.2018. WP(C).No. 16875 of 2018 & CONN. CASES APPENDIX OF WP(C) 21672/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE NO. PS/320921/1522/12-13 DATED 27.02.2018 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P2TRUE COPY OF THE REPLY DATED 23.03.2018 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF THE ORDER NO. TP-1522/2012-13 DATED 14.06.2018 ISSUED BY THE 2ND RESPONDENT. WP(C