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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 18986 of 2018 PETITIONER: M/S.PLASTO PLASTPLASTO ESTATE, OLLUR, THRISSUR-680 306, REPRESENTED BY JOHN V.J., PARTNER. BY ADV. SRI.JOSE JOSEPH RESPONDENTS: 1STATE OF KERALAREPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2THE COMMISSIONER OF STATE TAXESTAX TOWER, KILLIPAPAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002. 3THE ASSISTANT COMMISSIONER OF STATE TAX-IISTATE GOODS & SERVICE TAX DEPARTMENT, SGST COMPLEX, POOTHOLE, THRISSUR-680 004.STATE GOODS & SERVICE TAX DEPARTMENT, SGST COMPLEX, POOTHOLE, THRISSUR-680 004. 4THE UNION OF INDIAREPRESENTED BY SECRETARY TO GOVERNMENT OF INDIA, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14186/2018, WP(C).14189/2018, WP(C).14190/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).20790/2018, WP(C).20836/2018, WP(C).20839/2018, WP(C).21040/2018, WP(C).21188/2018, WP(C).21387/2018, WP(C).No. 18986 of 2018& CONN. CASES WP(C).21787/2018, WP(C).22187/2018, WP(C).22437/2018, WP(C).22588/2018, WP(C).22590/2018, WP(C).22789/2018, WP(C).22988/2018, WP(C).23588/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940WP(C).No. 14186 of 2018 PETITIONER: HARITHA HOMESKOORKANCHERRY, THRISSUR DISTRICT,REPRESENTED BY ITS MANAGING PARTNER- DR. SEDHU P.A BY ADVS.SRI.K.I.MAYANKUTTY MATHERKUM.NARAYANI HARIKRISHNANSRI.P.RAHULSRI.R.JAIKRISHNA RESPONDENTS: 1STATE OF KERALAREPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001.2UNION OF INDIAREPRESENTED BY SECRETARY TO GOVERNMENT,DEPARTMENT OF REVENUE AND FINANCE, NEW DELHI-110 001. 3COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT,TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM- 695 001.STATE GOODS AND SERVICE TAX DEPARTMENT,TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM- 695 001. 4STATE TAX OFFICER (WORKS CONTRACT)STATE GOODS AND SERVICE TAX DEPARTMENT,POOTHOLE, TRICHUR-680 004.STATE GOODS AND SERVICE TAX DEPARTMENT,POOTHOLE, TRICHUR-680 004. 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. 18986 of 2018& CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 14189 of 2018 PETITIONER: FRIENDS BUILDING MATERIALSMANNUTY, THRISSUR, REPRESENTED BY ITS PARTNER MADHU C.K BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.SAJU.K.PERUTTY RESPONDENTS: 1COMMERCIAL TAX OFFICER, FIRST CIRCLE, POOTHOLE, THRISSUR, PIN:680 004THRISSUR, PIN:680 004 2THE STATE OF KERALAREP. BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXESDEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001. WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 14189 of 2018 PETITIONER: FRIENDS BUILDING MATERIALSMANNUTY, THRISSUR, REPRESENTED BY ITS PARTNER MADHU C.K BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.SAJU.K.PERUTTY RESPONDENTS: 1COMMERCIAL TAX OFFICER, FIRST CIRCLE, POOTHOLE, THRISSUR, PIN:680 004THRISSUR, PIN:680 004 2THE STATE OF KERALAREP. BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXESDEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001. 3UNION OF INDIAREPRESENTED BY ITS SECRETARY DEPARTMENT FO REVENUE,MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001.REPRESENTED BY ITS SECRETARY DEPARTMENT FO REVENUE,MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. 4THE BRANCH MANAGERCANARA BANK, MANNUTHI, THRISSUR DISTRICT. 680 651.CANARA BANK, MANNUTHI, THRISSUR DISTRICT. 680 651. 5THE INSPECTING ASST. COMMISSIONERSTATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR. PIN: 680 004.STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR. PIN: 680 004. 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. 18986 of 2018& CONN. CASES SRI.JOSON MANAVALANSRI.K.JOHN MATHAISRI.KURYAN THOMASSRI.M.GOPIKRISHNAN NAMBIARSRI.PAULOSE C. ABRAHAMSRI.P.GOPINATH (SR.) THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940WP(C).No. 14190 of 2018 PETITIONER: REGAL AGENCIES14/290, AKKARAPPARAMBIL LINE, KOORKKANCHERRY, THRISSUR, REPRESENTED BY ITS MANAGING PARTNERP.A.SADATH BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.SAJU.K.PERUTTY RESPONDENTS: 1INTELLIGENCE OFFICER (IB)O/O. INSPECTING ASST. COMMISISONER (INT.),POOTHOLE,THRISSUR, PIN:680 004.O/O. INSPECTING ASST. COMMISISONER (INT.),POOTHOLE,THRISSUR, PIN:680 004.2THE COMMERCIAL TAX OFFICERFOURTH CIRCLE, POOTHOLE, THRISSUR, PIN:680 004.FOURTH CIRCLE, POOTHOLE, THRISSUR, PIN:680 004.3THE STATE OF KERALAREPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.4UNION OF INDIAREPRESENTED BY ITS SECRETARY, DEPARTMENT OFREVENUE,MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001.REPRESENTED BY ITS SECRETARY, DEPARTMENT OFREVENUE,MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001.5THE INSPECTING ASST. COMMISSIONERCOMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, POOTHOLE,THRISSUR, PIN:680 004.COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, POOTHOLE,THRISSUR, PIN:680 004. BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., WP(C).No. 18986 of 2018& CONN. CASES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SRI.JAISHANKAR V.NAIR CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., WP(C).No. 18986 of 2018& CONN. CASES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SRI.JAISHANKAR V.NAIR CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940WP(C).No. 16186 of 2018 PETITIONER: SRI.I.R. JAMES PROPRIETOR, M/S.GREEN LAND AGENCIESANANDAPURAM,IRINJALAKUDA,THRISSUR DISTRICT-680305. BY ADV. SRI.SOJAN JAMES RESPONDENTS: 1STATE TAX OFFICERSTATE GOODS AND SERVICE TAX DEPARTMENT,IRINJALAKUDA-682 025.STATE GOODS AND SERVICE TAX DEPARTMENT,IRINJALAKUDA-682 025. 2ASSISTANT COMMISSIONER OF STATE TAX,STATE GOODS AND SERVICE TAX DEPARTMENT,IRINJALAKUDA-680 121STATE GOODS AND SERVICE TAX DEPARTMENT,IRINJALAKUDA-680 121 3THE COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001.STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001. 4SECRETARYTAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695 001.TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695 001. 5CENTRAL BOARD OF EXCISE CUSTOMSDEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001.DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. 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 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. 18986 of 2018& CONN. CASES SMT.SHEELA DEVI.I. SC CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940WP(C).No. 16187 of 2018 PETITIONER: NIRMALA OFFSET PRINTERSSOUTH CHALAKUDY P.O., REPRESENTED BY IT'S PROPRIETOR SRI.V.V.RAJAN, BY ADVS.SRI.MATHEW THOMAS (CHERTHALA)SRI.AJI V.DEV RESPONDENTS: 1THE STATE TAX OFFICERS.G.S.T. DEPARTMENT, CHALAKUDY-680 307.S.G.S.T. DEPARTMENT, CHALAKUDY-680 307. 2THE COMMISSIONER OF STATE TAXESTAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002.TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 3THE STATE OF KERALAREPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002.REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002. 4THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMSREPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI.REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI. 5THE UNION OF INDIAREPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEWDELHI.REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEWDELHI. 2THE COMMISSIONER OF STATE TAXESTAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002.TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 3THE STATE OF KERALAREPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002.REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002. 4THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMSREPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI.REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI. 5THE UNION OF INDIAREPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEWDELHI.REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEWDELHI. 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., UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., WP(C).No. 18986 of 2018& CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940WP(C).No. 20790 of 2018 PETITIONER: RATHEESH KUMAR R.SMART AGENCIES, VIII/111, VAVULLIAPURAM, KAVASSERY P.O., ALATHUR. BY ADVS.SRI.N.MURALEEDHARAN NAIRSMT.K.HYMAVATHY RESPONDENTS: WP(C).No. 18986 of 2018& CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 20836 of 2018 PETITIONER: JOJAN PAUL, PROPRIETOR,M/S. KAIRALI ENTERPRISES, X/593, MINI INDUSTRIAL ESTATE, ERUMATHALA P O, ALUVA. BY ADVS.SRI.P.S.SOMANSMT.T.RADHAMANY RESPONDENTS: 1COMMERCIAL TAX OFFICERCOMMERCIAL TAX OFFICE,KAP COMPLEX, ALUVA-683 101.COMMERCIAL TAX OFFICE,KAP COMPLEX, ALUVA-683 101. 2THE COMMISSIONERSTATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWERS, KARAMANA P O,THIRUVANANTHAPURAM-695 001.STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWERS, KARAMANA P O,THIRUVANANTHAPURAM-695 001. 3THE SECRETARYTAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001.TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4CENTRAL BOARD OF EXCISE & CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001.DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).No. 18986 of 2018& CONN. CASES 3THE SECRETARYTAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001.TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4CENTRAL BOARD OF EXCISE & CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001.DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).No. 18986 of 2018& CONN. CASES WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940WP(C).No. 20839 of 2018 PETITIONER: V.P. PRASAD, AGED 47 YEARSPROPRIETOR, M/S. AYYAPPAS ELECTRONICS, CHERAI. BY ADV. SMT.S.K.DEVI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON WP(C).No. 18986 of 2018& CONN. CASES 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21040 of 2018 PETITIONER: HAILEYBURIA TEA ESTATES LIMITEDREGISTERED OFFICE: 24/432, MARAR ROAD, WILLINGTON ISLAND, COCHIN - 682 003, KERALA STATE, REPRESENTED BY IT'S ASSISTANT GENERAL MANAGER (F&A)MR.M.SASIKUMAR. BY ADV. SMT.K.LATHA RESPONDENTS: 1THE COMMERCIAL TAX OFFICERCOMMERCIAL TAX OFFICE, PEERMADE, IDUKKI, KERALA - 685 531.2THE COMMISSIONER OF COMMERCIAL TAXESTAX TOWERS, KILLIPALAM, KARAMANA.P.O.,THIRUVANANTHAPURAM - 695 002.3THE DEPUTY COMMISSIONERGST DEPARTMENT, IDUKKI AT KATTAPPANA - 685 508.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 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940WP(C).No. 21188 of 2018 PETITIONER: N. SADASIVAN PILLAIPROPRIETOR, OTTATU HARDWARE, PIRAYUR, KIDANGOR P.O.,PALA, KOTTAYAM- 686 572. BY ADVS.SRI.V.DEVANANDA NARASIMHAMSRI.P.H.RIYAS RESPONDENTS: 1THE COMMERCIAL TAX OFFICERCOMMERCIAL TAXES,PALA, KOTTAYAM- 686 575.2THE SECRETARYTAX DEPARTMENT, GOVERNEMNT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695001. 3THE CENTRAL BOARD OF EXCISE AND CUSTOMSDEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OFINDIA, NEW DELHI - 110 001. WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940WP(C).No. 21188 of 2018 PETITIONER: N. SADASIVAN PILLAIPROPRIETOR, OTTATU HARDWARE, PIRAYUR, KIDANGOR P.O.,PALA, KOTTAYAM- 686 572. BY ADVS.SRI.V.DEVANANDA NARASIMHAMSRI.P.H.RIYAS RESPONDENTS: 1THE COMMERCIAL TAX OFFICERCOMMERCIAL TAXES,PALA, KOTTAYAM- 686 575.2THE SECRETARYTAX DEPARTMENT, GOVERNEMNT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695001. 3THE CENTRAL BOARD OF EXCISE AND CUSTOMSDEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OFINDIA, 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).No. 18986 of 2018& CONN. CASES WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940WP(C).No. 21387 of 2018 PETITIONER: M/S. SREE VINAYAKA FEEDS,VALLOM, RAYONPURAM.P.O., PERUMBAVOOR,COCHIN-683 544. REPRESENTED BY ITS PROPRIETRESS BINDU PRAMOD. BY ADVS.SRI.K.J.ABRAHAMSRI.NIKHIL JOHN RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF STATE TAX,STATE GOODS AND SERVICES TAX DEPARTMENT,SPECIAL CIRCLE, PERUMBAVOOR, COCHIN-683 542.STATE GOODS AND SERVICES TAX DEPARTMENT,SPECIAL CIRCLE, PERUMBAVOOR, COCHIN-683 542. 2THE INSPECTING ASSISTANT COMMISSIONERDEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA, ERNAKULAM-686 661.DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA, ERNAKULAM-686 661. 3THE COMMISSIONERSTATE GOODS AND SERVICES TAX DEPARTMENT,KARAMANA.P.O., THIRUVANANTHAPURAM DISTRICT.PIN-695 001.STATE GOODS AND SERVICES TAX DEPARTMENT,KARAMANA.P.O., THIRUVANANTHAPURAM DISTRICT.PIN-695 001. 4THE SECRETARYTAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM DISTRICT.PIN-695 001.TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM DISTRICT.PIN-695 001. 5CENTRAL BOARD OF EXCISE & CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001.DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE WP(C).No. 18986 of 2018& CONN. CASES AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940WP(C).No. 21787 of 2018 PETITIONER: M/S. K.O.PHILIP & COMPANYCHENGANNUR , ALAPPUZHA DT, REPRESENTED BY ITS MANAGING PARTNER MR.K.P.THOMAS. BY ADVS.SRI.ANIL D. NAIRKUM.MEKHALA M.BENNYSRI.ACHYUT K PADMARAJSRI.R.SREEJITH RESPONDENTS: WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940WP(C).No. 21787 of 2018 PETITIONER: M/S. K.O.PHILIP & COMPANYCHENGANNUR , ALAPPUZHA DT, REPRESENTED BY ITS MANAGING PARTNER MR.K.P.THOMAS. BY ADVS.SRI.ANIL D. NAIRKUM.MEKHALA M.BENNYSRI.ACHYUT K PADMARAJSRI.R.SREEJITH RESPONDENTS: 1STATE TAX OFFICERSTATE GOODS AND SERVICE TAX DEPARTMENT CHENGANNUR 689 121.2THE COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001.3SECRETARYTAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIATE, THIRUVANANTHAPURAM 695 001.4CENTRAL BOARD OF EXCISE CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 9001.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. 18986 of 2018& CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940WP(C).No. 22187 of 2018 PETITIONER: M/S R1 INTERNATIONAL (INDIA) PVT. LTD4TH FLOOR, KANNANIKERI ESTATE,SHANMUGHAM ROAD, MARINE DRIVE,KOCHI - 31, REPRESENTED BY ITS DIRECTOR, K. VINAYRAJ. BY ADVS.SRI.HARISANKAR V. MENONSMT.K.KRISHNASMT.MEERA V.MENON RESPONDENTS: 1THE ASST. COMMISSIONERSTATE GOODS & SERVICES TAX DEPARTMENT,SPECIAL CIRCLE (RPODUCE), MATTANCHERRY, KOCHI - 2. 2THE COMMISSIONERSTATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001. 3SECRETARYTAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM - 695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).No. 18986 of 2018& CONN. CASES WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940WP(C).No. 22437 of 2018 PETITIONER: M/S. ROYAL TOUCH PLYMETHALA, PERUMBAVOOR, REPRESENTED BY THE PROPRIETOR, HAMEED, AGED 55 YEARS, S/O.KOCHUMUHAMMED. BY ADVS.SRI.C.A.NAVASSRI.T.K.SASIKUMAR RESPONDENTS: 1THE COMMERCIAL TAX OFFICERCOMMERCIAL TAX OFFICE, 2ND CIRCLE, PERUMBAVOOR,ERNAKULAM DISTRICT-683 031COMMERCIAL TAX OFFICE, 2ND CIRCLE, PERUMBAVOOR,ERNAKULAM DISTRICT-683 031 2COMMISSIONER OF STATE GOODS AND SERVICE TAXSTATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM 695 001.STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM 695 001. 3THE STATE OF KERALAREPRESENTED BY ITS CHIEF SECRETARY, TAXES DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM- 695 001.REPRESENTED BY ITS CHIEF SECRETARY, TAXES DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM- 695 001. 4SECRETARYTAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695 001.TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695 001. 5UNION OF INDIA BY ADVS.SRI.C.A.NAVASSRI.T.K.SASIKUMAR RESPONDENTS: 1THE COMMERCIAL TAX OFFICERCOMMERCIAL TAX OFFICE, 2ND CIRCLE, PERUMBAVOOR,ERNAKULAM DISTRICT-683 031COMMERCIAL TAX OFFICE, 2ND CIRCLE, PERUMBAVOOR,ERNAKULAM DISTRICT-683 031 2COMMISSIONER OF STATE GOODS AND SERVICE TAXSTATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM 695 001.STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM 695 001. 3THE STATE OF KERALAREPRESENTED BY ITS CHIEF SECRETARY, TAXES DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM- 695 001.REPRESENTED BY ITS CHIEF SECRETARY, TAXES DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM- 695 001. 4SECRETARYTAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695 001.TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695 001. 5UNION OF INDIA REPRESENTED BY REVENUE SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110001.REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110001. WP(C).No. 18986 of 2018& CONN. CASES 6INSPECTING ASSISTANT COMMISSIONERDEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA-683 031 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 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940WP(C).No. 22588 of 2018 PETITIONER: M/S. MUSAMITHA TRADING COMPANY DOOR NO.5/1321, 1322, PALLIPPURAM ROAD,PATTAMBI, REPRESENTED BY ITS MANAGING PARTNER-K.MOHAMMED MUSTHFA. BY ADV. SMT.S.K.DEVI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).No. 18986 of 2018& CONN. CASES WP(C).22789/2018, WP(C).22590/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940WP(C).No. 22590 of 2018 PETITIONER: BEEVI MARIAM KADEEJAM/S. SILVERLINE METAL INDUSTRIES,CHATHUNAMKULAM, CHANDANATHOPPE,KOLLAM - 691 014. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE STATE TAX OFFICERKERALA GOODS & SERVICES TAX DEPARTMENT,MINI CIVIL STATION, KUNDARA - 691 501.KERALA GOODS & SERVICES TAX DEPARTMENT,MINI CIVIL STATION, KUNDARA - 691 501.2THE COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001.STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001.3SECRETARYTAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM - 695 001.TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM - 695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. PETITIONER: BEEVI MARIAM KADEEJAM/S. SILVERLINE METAL INDUSTRIES,CHATHUNAMKULAM, CHANDANATHOPPE,KOLLAM - 691 014. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE STATE TAX OFFICERKERALA GOODS & SERVICES TAX DEPARTMENT,MINI CIVIL STATION, KUNDARA - 691 501.KERALA GOODS & SERVICES TAX DEPARTMENT,MINI CIVIL STATION, KUNDARA - 691 501.2THE COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001.STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM - 695 001.3SECRETARYTAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM - 695 001.TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM - 695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22789/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940WP(C).No. 22789 of 2018 PETITIONER: CENTER TECPRIMUS TOWER, PKA NAGAR, CUSAT MAIN ROAD, KOCHI – 682 022, (REPRESENTED BY SRI. NELSON T., MANAGING PARTNER). RESPONDENTS: BY ADVS.SRI.K.N.SREEKUMARANSRI.P.J.ANILKUMAR (A-1768) 1COMMERCIAL TAX OFFICER (WORKS CONTRACT)CLAS TOWERS, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI – 682 018.CLAS TOWERS, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI – 682 018. 2COMMISSIONER OF STATE TAXESTAX TOWER, KARAMANA, THIRUVANANTHAPURAM – 695 002.TAX TOWER, KARAMANA, THIRUVANANTHAPURAM – 695 002. 3STATE OF KERALAREPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM – 695 002.REPRESENTED BY IT'S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM – 695 002. 4CENTRAL BOARD OF INDIRECT TAXES CUSTOMSREPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI – 110 001.REPRESENTED BY IT'S CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI – 110 001. 5UNION OF INDIAREPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI – 110 001.REPRESENTED BY IT'S PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI – 110 001. 6INSPECTING ASSISTANT COMMISSIONERS.G.S.T. DEPARTMENT, KAKKANAD, KOCHI – 682 030.S.G.S.T. DEPARTMENT, KAKKANAD, KOCHI – 682 030. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. WP(C).No. 18986 of 2018& CONN. CASES 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 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22988/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940WP(C).No. 22988 of 2018 PETITIONER: MUHAMMED ALI PAGED 53 YEARS, S/O MOIDU, PROPRIETOR, DEMOS STATIONARY WHOLE SALE AND RETAIL,KARIMBANAKKAL ARCADE,KODATHIPADI, MANNARAKKAD, PALAKKAD. BY ADVS.SRI.JACOB SEBASTIANSMT.ANU JACOBSRI.K.V.WINSTON RESPONDENTS: WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940WP(C).No. 22988 of 2018 PETITIONER: MUHAMMED ALI PAGED 53 YEARS, S/O MOIDU, PROPRIETOR, DEMOS STATIONARY WHOLE SALE AND RETAIL,KARIMBANAKKAL ARCADE,KODATHIPADI, MANNARAKKAD, PALAKKAD. BY ADVS.SRI.JACOB SEBASTIANSMT.ANU JACOBSRI.K.V.WINSTON RESPONDENTS: BY ADVSADDL. 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. 18986 of 2018& CONN. CASES SRI.P.L.BABU, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).23588/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18986 of 2018& CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 23588 of 2018 PETITIONER: M/S.ESS ESS AUTOMOBILESC.V. BUILDING, OLD MAIN ROAD, CHALAKKUDY, REPRESENTED BY ITS MANAGING PARTNER ALIAS K.K. BY ADVS.SRI.JOHN VARGHESESRI.A.L.GEORGE RESPONDENTS: 1THE STATE TAX OFFICERSTATE GOODS & SERVICE TAX DEPARTMENT,CHALAKUDY-680 307. 2THE COMMISSIONER OF STATE TAXESTAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM-695 002.3SECRETARYTAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM-695 001. 4CENTRAL BOARD OF EXCISE CUSTOMSDEPARTMENT 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 CUSTOMSSMT.PREETHA S. NAIR SC CENTRAL BOARD OF EXCISE AND CUSTOMS WP(C).No. 18986 of 2018& CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).22988/2018, WP(C).22789/2018, WP(C).22590/2018, WP(C).22588/2018, WP(C).22437/2018, WP(C).22187/2018, WP(C).21787/2018, WP(C).21387/2018, WP(C).21188/2018, WP(C).21040/2018, WP(C).20839/2018, WP(C).20836/2018, WP(C).20790/2018, WP(C).14190/2018, WP(C).14189/2018, WP(C).14186/2018, WP(C).16186/2018, WP(C).16187/2018, WP(C).18986/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18986 of 2018& CONN. CASES JUDGMENT [ WP(C) 18986/2018, WP(C).14186/2018,WP(C).14189/2018,WP(C).14190/2018, WP(C).16186/2018,WP(C).16187/2018, WP(C).20790/2018, WP(C).20836/2018,WP(C).20839/2018, WP(C).21040/2018, WP(C).21188/2018,WP(C).21387/2018, WP(C).21787/2018, WP(C).22187/2018,WP(C).22437/2018, WP(C).22588/2018, WP(C).22590/2018,WP(C).22789/2018, WP(C).22988/2018, WP(C).23588/2018 ] In this batch of writ petitions the petitionershave laid challenge, amongst others, on the groundthat Section 174 of the KSGST Act is ultra vires ofthe state's legislative power or on the ground thatthe demand is barred by limitation under Section25(1) of the KVAT Act. In some cases, both thegrounds have been taken.2. All counsel agree that the issues standsquarely covered against the petitioners by judgmentdated 11[th] January 2019 in W.P (C)NO.11335 of 2018and connected cases. I, therefore, dismiss the writ petitionsapplying the ratio of the judgment referred toabove. Sd/-DAMA SESHADRI NAIDUJUDGE JS WP(C).No. 18986 of 2018& CONN. CASES In this batch of writ petitions the petitionershave laid challenge, amongst others, on the groundthat Section 174 of the KSGST Act is ultra vires ofthe state's legislative power or on the ground thatthe demand is barred by limitation under Section25(1) of the KVAT Act. In some cases, both thegrounds have been taken.2. All counsel agree that the issues standsquarely covered against the petitioners by judgmentdated 11[th] January 2019 in W.P (C)NO.11335 of 2018and connected cases. I, therefore, dismiss the writ petitionsapplying the ratio of the judgment referred toabove. Sd/-DAMA SESHADRI NAIDUJUDGE JS WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 18986/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE UNDER SECTION 25(A)OF THE KVAT ACT FOR THE YEAR 2011-12 DATED 13-01-2017. EXHIBIT P2 TRUE COPY OF PETITIONER'S OBJECTION TO EXT.P1 NOTICE DATED 13-02-2017. EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-12 PASSED BYT EH 3RD RESPONDENT DATED 15-05-2018. WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 14186/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE ISSUED BY THE 4TH RESPONDENT DATED 30-01-2018 EXHIBIT P2TRUE COPY OF THE REPLY GIVEN BY THE PETITIONER TO THE 4TH RESPONDENT DATE 27-2-2018 EXHIBIT P3TRUE COPY OF THE ORDER PASSED BY THE 4TH RESPONDENT DATED 31-3-2018 EXHIBIT P4 TRUE COPY OF THE INTERIM ORDER IN W.P(C) NO11335/2018 OF THIS HON'BLE COURT DATED 4-4-2018 WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 14189/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF ANNUAL RETURN FOR THE YEAR 2012-13. EXHIBIT P2 COPY OF ORDER DATED 7/11/2017 ISSUED BY THE1ST RESPONDENT FOR THE YEAR 2012-2013 U/S. 25 EXHIBIT P3COPY OF INTERIM ORDER DATED 13/4/2018 ISSUED BY THIS HON'BLE COURT IN WPC NO. 13552 OF 2018. EXHIBIT P4 COPY FO THE LETTER DATED 7/4/2018 OF THE 4TH RESPONDENT. WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 14190/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:EXHIBIT P2: COPY OF ANNUAL RETURN FOR THE YEAR 2013-14. COPY OF ORDER DATED 28.9.2017 ISSUED BY THEIST RESPONDENT FOR THE YEAR 2013-2014 U/S. 67 OF THE KVAT ACT. EXHIBIT P3: COPY OF THE INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO.13552 OF 2018. EXHIBIT P4: COPY OF DEMAND NOTICE DATED 22.3.2018 ISSUED BY THE 5TH RESPONDENT UNDER THE R.R.ACT. WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 16186/2018 PETITIONER'S/S EXHIBITS: EXT.P1TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR 2012-13 DATED 06.02.2018. EXT.P2TRUE COPY OF DEMAND NOTICE FOR THE YEAR 2012-13 DATED 09.05.2018. WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 16187/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE SHAW CAUSE NOTICE ISSUEDU/S.25(1) OF THE KVAT ACT FOR 2011-12 DATED23-02-2018. EXHIBIT P2 A TRUE COPY OF THE REPLY FILED FOR 2011-12 DATED 08-03-2018. EXHIBIT P3 A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED FOR 2011-12 DATED 02-04-2018. WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 20790/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY1ST RESPONDENT FOR THE YEAR 2014-15 DATED 02-06-2017. EXHIBIT P2 TRUE COPY OF THE POSTAL COVER ENCLOSING THEASSESSMENT ORDER SENT BY THE 1ST RESPONDENTTO THE PETITIONER ON 10-1-2018. EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 02-06-2017. WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 20836/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32150782023/2011-12 DATED 27-02-2018 ISSUED BY THE IST RESPONDENT TO THE PETITIONER FOR THE YEAR 2011-12 EXHIBIT P1(A)TRUE COPY OF THE ASSESSMENT ORDER NO.32150782023/2012-13 DATED 22-03-2018 ISSUED BY THE IST RESPONDENT TO THE PETITIONER FOR THE YEAR 2012-13. EXHIBIT P2TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO.11335/2018 DATED 04.04.2018. EXHIBIT P2 TRUE COPY OF THE POSTAL COVER ENCLOSING THEASSESSMENT ORDER SENT BY THE 1ST RESPONDENTTO THE PETITIONER ON 10-1-2018. EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 02-06-2017. WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 20836/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32150782023/2011-12 DATED 27-02-2018 ISSUED BY THE IST RESPONDENT TO THE PETITIONER FOR THE YEAR 2011-12 EXHIBIT P1(A)TRUE COPY OF THE ASSESSMENT ORDER NO.32150782023/2012-13 DATED 22-03-2018 ISSUED BY THE IST RESPONDENT TO THE PETITIONER FOR THE YEAR 2012-13. EXHIBIT P2TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO.11335/2018 DATED 04.04.2018. WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 20839/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1:TRUE COPY OF THE ASSESSMENT ORDER NO.32150622903/2015-16 DATED 4.1.2018. WP(C).No. 18986 of 2018& CONN. CASES APPENDIX OF WP(C) 21040/2018 PETITIONER'S/S EXHIBITS: EXT.P1:THE TRUE COPY OF THE ANNUAL RETURN OF THE PETITION IN FORM NO.10 UNDER KVAT RULES, 2005 FOR THE YEAR 2015-2016.PETITION IN FORM NO.10 UNDER KVAT RULES, 2005 FOR THE YEAR 2015-2016. EXT.P2:THE TRUE COPY OF THE FORM WW AUDIT REPORT UNDER SECTION 63A OF TAMILNADU VALUE ADDED TAX ACT 2006.UNDER SECTION 63A OF TAMILNADU VALUE ADDED TAX ACT 2006. EXT.P3:THE TRUE COPY OF THE PETITIONER'S REQUEST TO REVISE THE MONTHLY RETURNS AND ANNUAL RETURN FOR THE YEAR 2015-2016 DATED 23-8-2017 ALONG WITH THE PETITIONER'S AFFIDAVIT DATED 24-8-2017 IN STAMP PAPER FILED BEFORETHE FIRST RESPONDENT.TO REVISE THE MONTHLY RETURNS AND ANNUAL RETURN FOR THE YEAR 2015-2016 DATED 23-8-2017 ALONG WITH THE PETITIONER'S AFFIDAVIT DATED 24-8-2017 IN STAMP PAPER FILED BEFORETHE FIRST RESPONDENT. EXT.P4:THE TRUE COPY OF