Wa/1505/2019 Of M.a.ashraf v. The Agri.income Tax Officer/Commercial Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30 DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 1063 OF 2019 AGAINST THE JUDGMENT WP(C) 35825/2018 OF HIGH COURT OF KERALA APPELLANT: AJAYAKUMAR P.A., (PROPRIETOR), M/S.UDAYAGIRI RETREAT CENTRE, THOLEPETTY P.O., MANANTHAVADY, WAYANAD. BY ADVS. SRI. A.KUMAR, SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019 -2- 3 STATE TAX OFFICER (LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KALPETTA, WAYANAD - 673 121. BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.147/2020, 186/2020 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING: -2- 3 STATE TAX OFFICER (LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KALPETTA, WAYANAD - 673 121. BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.147/2020, 186/2020 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING: WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019 -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30 DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 147 OF 2020 AGAINST THE JUDGMENT WP(C) 21954/2018 OF HIGH COURT OF KERALA APPELLANT: PRESTIGE ESTATES PROJECTS LTD., NO.96, 10TH FLOOR, ABAD NUCLEUS MALL, N.H.49, MARADU P.O., KOCHI - 682 304, REPRESENTED BY THANKACHAN THOMAS V., SENIOR VICE PRESIDENT. BY ADV HARISANKAR V. MENON RESPONDENTS: 1 THE INTELLIGENCE OFFICER, SQUAD NO.VII, COMMERCIAL TAXES, ERNAKULAM - 682 015.SQUAD NO.VII, COMMERCIAL TAXES, ERNAKULAM - 682 015. -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30 DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 147 OF 2020 AGAINST THE JUDGMENT WP(C) 21954/2018 OF HIGH COURT OF KERALA APPELLANT: PRESTIGE ESTATES PROJECTS LTD., NO.96, 10TH FLOOR, ABAD NUCLEUS MALL, N.H.49, MARADU P.O., KOCHI - 682 304, REPRESENTED BY THANKACHAN THOMAS V., SENIOR VICE PRESIDENT. BY ADV HARISANKAR V. MENON RESPONDENTS: 1 THE INTELLIGENCE OFFICER, SQUAD NO.VII, COMMERCIAL TAXES, ERNAKULAM - 682 015.SQUAD NO.VII, COMMERCIAL TAXES, ERNAKULAM - 682 015. WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019 -4- 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022DELIVERED THE FOLLOWING: -4- 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022DELIVERED THE FOLLOWING: WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019 -5- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30 DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 186 OF 2020 AGAINST THE JUDGMENT WP(C) 32906/2019 OF HIGH COURT OF KERALA APPELLANT: KOOL HOME BUILDERS 6/57, NEAR WHITE FORT HOTLE, MARADU, ERNAKULAM 682 304, REPRESENTED BY ITS AUTHORIZED SIGNATORY SHRI K.M VINCENT BY ADVS. ASWIN GOPAKUMAR SRI.ANWIN GOPAKUMAR SRI.K.AMAL NATH NAIK SRI.RENOY VINCENT SRI.NIRANJAN SUDHIR SMT.FEMY ANN JOHNSON -5- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30 DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 186 OF 2020 AGAINST THE JUDGMENT WP(C) 32906/2019 OF HIGH COURT OF KERALA APPELLANT: KOOL HOME BUILDERS 6/57, NEAR WHITE FORT HOTLE, MARADU, ERNAKULAM 682 304, REPRESENTED BY ITS AUTHORIZED SIGNATORY SHRI K.M VINCENT BY ADVS. ASWIN GOPAKUMAR SRI.ANWIN GOPAKUMAR SRI.K.AMAL NATH NAIK SRI.RENOY VINCENT SRI.NIRANJAN SUDHIR SMT.FEMY ANN JOHNSON WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019 -6- RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES) GOVERNMENT SECRETARIAT, THIRUVANNATHAPURAM 695 001 2 THE ASSISTANT COMMISSIONER(WORKS CONTRACT) OFFICE OF DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMANOOR, ERNAKULAM 682 015 3 THE STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, CIVILS TATION, KAKKANAD, ERNAKULAM 682 030 SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING: -6- RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES) GOVERNMENT SECRETARIAT, THIRUVANNATHAPURAM 695 001 2 THE ASSISTANT COMMISSIONER(WORKS CONTRACT) OFFICE OF DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMANOOR, ERNAKULAM 682 015 3 THE STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, CIVILS TATION, KAKKANAD, ERNAKULAM 682 030 SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING: WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019 -7- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30 DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 767 OF 2019 AGAINST THE JUDGMENT WP(C) 18627/2018 OF HIGH COURT OF KERALA APPELLANT: M/S.BAY SHORE SEA WOOD PROJECTS, 36/1934G, OPPOSITE EXPRESS GARDEN, FIRST FLOOR, K.K ROAD, KALOOR, REPRESENTED BY SRI. TOJAN CYRIL, AGED 56 YEARS, S/O. K.L CYRIL, KALIYATAH HOUSE, KANIYAVELI ROAD, VENNALA P.O, KOCHIN 682 028. BY ADVS. ALEX.M.SCARIA SMT.SARITHA THOMAS -7- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30 DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 767 OF 2019 AGAINST THE JUDGMENT WP(C) 18627/2018 OF HIGH COURT OF KERALA APPELLANT: M/S.BAY SHORE SEA WOOD PROJECTS, 36/1934G, OPPOSITE EXPRESS GARDEN, FIRST FLOOR, K.K ROAD, KALOOR, REPRESENTED BY SRI. TOJAN CYRIL, AGED 56 YEARS, S/O. K.L CYRIL, KALIYATAH HOUSE, KANIYAVELI ROAD, VENNALA P.O, KOCHIN 682 028. BY ADVS. ALEX.M.SCARIA SMT.SARITHA THOMAS WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019 RESPONDENT: THE STATE TAX OFFICER, OFFICE OF THE ASSISTANT COMMISSIONER (WC), DEPARTMENT OF STATE GOODS AND SERVICE TAX, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM 682 018. BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING: RESPONDENT: THE STATE TAX OFFICER, OFFICE OF THE ASSISTANT COMMISSIONER (WC), DEPARTMENT OF STATE GOODS AND SERVICE TAX, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM 682 018. BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING: WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019 -9- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30 DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 855 OF 2019 AGAINST THE JUDGMENT WP(C) 38993/2018 OF HIGH COURT OF KERALA APPELLANT: M/S DUROFLEX PVT. LTD., P.B. NO.3808, CHUNGAM, ALLEPPEY REPRESENTED BY ITS CHAIRMAN GEORGE L MATHEW. BY ADV PREMJIT NAGENDRAN RESPONDENTS: 1 ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, SGST DEPARTMENT, ALLEPPEY-688001. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. -9- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30 DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 855 OF 2019 AGAINST THE JUDGMENT WP(C) 38993/2018 OF HIGH COURT OF KERALA APPELLANT: M/S DUROFLEX PVT. LTD., P.B. NO.3808, CHUNGAM, ALLEPPEY REPRESENTED BY ITS CHAIRMAN GEORGE L MATHEW. BY ADV PREMJIT NAGENDRAN RESPONDENTS: 1 ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, SGST DEPARTMENT, ALLEPPEY-688001. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019 -10- 3 SECRETARY, TAX DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING: -10- 3 SECRETARY, TAX DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING: WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019 -11- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30 DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 851 OF 2019 AGAINST THE JUDGMENT WP(C) 14366/2018 OF HIGH COURT OF KERALA APPELLANT: DUROFLEX PVT. LIMITED P.B. NO. 3808, CHUNGAM, ALLEPPEY REPRESENTED BY ITS CHAIRMAN GEORGE L MATHEW. BY ADV PREMJIT NAGENDRAN RESPONDENTS: 1 ASSISTANT COMMISSIONER ASSESSMENT, SPECIAL CIRCLE, SGST DEPARTMENT, ALLEPPEY 688 001. -11- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30 DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 851 OF 2019 AGAINST THE JUDGMENT WP(C) 14366/2018 OF HIGH COURT OF KERALA APPELLANT: DUROFLEX PVT. LIMITED P.B. NO. 3808, CHUNGAM, ALLEPPEY REPRESENTED BY ITS CHAIRMAN GEORGE L MATHEW. BY ADV PREMJIT NAGENDRAN RESPONDENTS: 1 ASSISTANT COMMISSIONER ASSESSMENT, SPECIAL CIRCLE, SGST DEPARTMENT, ALLEPPEY 688 001. WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019 -12- 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001. 3 SECRETARY, TAX DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001. BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING: -12- 2 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001. 3 SECRETARY, TAX DEPARTMENT GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001. BY ADV SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING: WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019 -13- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30 DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 1160 OF 2019 AGAINST THE JUDGMENT WP(C) 24822/2018 OF HIGH COURT OF KERALA APPELLANT: M/S.FASHION SUITINGS (P) LTD., KALLISSERY P.O., CHENGANNUR, REPRESENTED BY ITS MANAGER/ AUTHORISED SIGNATORY. BY ADV A.KRISHNAN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER , STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, CIVIL STATION, OFFICE OF THE STATE GOODS AND SERVICE TAX DEPARTMENT, ALAPPUZHA, PIN-688001. -13- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30 DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 1160 OF 2019 AGAINST THE JUDGMENT WP(C) 24822/2018 OF HIGH COURT OF KERALA APPELLANT: M/S.FASHION SUITINGS (P) LTD., KALLISSERY P.O., CHENGANNUR, REPRESENTED BY ITS MANAGER/ AUTHORISED SIGNATORY. BY ADV A.KRISHNAN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER , STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, CIVIL STATION, OFFICE OF THE STATE GOODS AND SERVICE TAX DEPARTMENT, ALAPPUZHA, PIN-688001. WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019 -14- 2 THE ASSISTANT COMMISSIONER (APPEALS), MELUVALLIL BUILDINGS, 2ND FLOOR, NEAR STONE BRIDGE, ALAPPUZHA-688011. 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 4 STATE OF KERALA, REPRESENTED BY SECRETARY TO TAXES, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 5 THE UNION OF INDIA, REPRESENTED BY SECRETARY TO FINANCE, FINANCE DEPARTMENT, NEW DELHI-110001. BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERDIAMONDSAL Mr.P.R.AJITH KUMAR, CGC; SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN, SRI. P.R SREEJITH, CGC. THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING: 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. 4 STATE OF KERALA, REPRESENTED BY SECRETARY TO TAXES, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 5 THE UNION OF INDIA, REPRESENTED BY SECRETARY TO FINANCE, FINANCE DEPARTMENT, NEW DELHI-110001. BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERDIAMONDSAL Mr.P.R.AJITH KUMAR, CGC; SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN, SRI. P.R SREEJITH, CGC. THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING: WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30 DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 789 OF 2019 AGAINST THE JUDGMENT IN WP(C) 32762/2018 OF HIGH COURT OF KERALA APPELLANT: MALABAR COCHIN ARCADE PVT.LTD. M.G ROAD, ERNAKULAM, REPRESENTED BY ITS DIRECTOR, MR. ABDUL JALEEL R BY ADVS. K.P.ABDUL AZEES SRI.G.HARIKUMAR (GOPINATHAN NAIR) SMT.T.ARCHANA RESPONDENTS: 1 THE INTELLIGENCE OFFICER SQUAD NO II, COMMERCIAL TAXES DEPARTMENT, MATTANCHERY AT KURUKUTTY 683 576 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30 DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 789 OF 2019 AGAINST THE JUDGMENT IN WP(C) 32762/2018 OF HIGH COURT OF KERALA APPELLANT: MALABAR COCHIN ARCADE PVT.LTD. M.G ROAD, ERNAKULAM, REPRESENTED BY ITS DIRECTOR, MR. ABDUL JALEEL R BY ADVS. K.P.ABDUL AZEES SRI.G.HARIKUMAR (GOPINATHAN NAIR) SMT.T.ARCHANA RESPONDENTS: 1 THE INTELLIGENCE OFFICER SQUAD NO II, COMMERCIAL TAXES DEPARTMENT, MATTANCHERY AT KURUKUTTY 683 576 WA Nos.1063/2019, 147/2020, 186/2020, 767/2019, 855/2019, 851/2019, 1160/2019, 789/2019, 836/2019, 871/2019, 857/2019, 1116/2019, 1300/2019, 1087/2019, 921/2019, 1064/2019, 1062/2019, 898/2019, 1088/2019, 1276/2019, 888/2019, 892/2019, 889/2019, 895/2019, 908/2019, 896/2019, 1083/2019, 1085/2019, 1077/2019, 1113/2019, 882/2019, 904/2019, 1092/2019, 914/2019, 928/2019, 957/2019, 996/2019, 978/2019, 992/2019, 977/2019, 959/2019, 924/2019, 923/2019, 926/2019, 939/2019, 927/2019, 960/2019, 956/2019, 1005/2019, 999/2019, 1003/2019, 1035/2019, 1019/2019, 1052/2019, 1043/2019, 1079/2019, 1066/2019, 1054/2019, 1051/2019, 1042/2019, 1084/2019, 1081/2019, 1082/2019, 1070/2019, 1103/2019, 1069/2019, 1076/2019, 1071/2019, 1107/2019, 1007/2019, 1139/2019, 1155/2019, 1131/2019, 1136/2019, 1132/2019, 1134/2019, 1143/2019, 1148/2019, 1162/2019, 1262/2019, 1244/2019, 1168/2019, 1171/2019, 1170/2019, 1315/2019, 1321/2019, 1354/2019, 1197/2019, 1212/2019, 1284/2019, 1268/2019, 1246/2019, 1265/2019, 1247/2019, 2431/2019, 1341/2019, 1525/2019, 1572/2019, 1571/2019, 1537/2019, 1675/2019, 1370/2019, 1331/2019, 1337/2019, 1348/2019, 1338/2019, 1353/2019, 1418/2019, 1417/2019, 1372/2019, 1490/2019, 1498/2019, 1516/2019, 1505/2019, 1518/2019, 1513/2019, 1539/2019, 1541/2019, 1526/2019, 1538/2019, 1604/2019, 1586/2019, 1575/2019, 1600/2019, 1620/2019, 1981/2019, 1631/2019, 1663/2019, 1710/2019, 1922/2019, 1713/2019, 1741/2019, 1802/2019, 2047/2019, 1835/2019, 1853/2019, 2261/2019, 2274/2019, 1908/2019, 1903/2019, 1902/2019, 1919/2019, 1951/2019, 1953/2019, 1996/2019, 2167/2019, 2101/2019, 2089/2019, 2131/2019, 2208/2019, 2466/2019, 2465/2019, 2232/2019, 2257/2019, 2289/2019, 2331/2019, 2522/2019, 2515/2019 -16- 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001 5 THE M/S. MALABAR GOLD P LTD RAM MOHAN ROAD, KOZHIKODE - 673 004 BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL CENTRAL GOVT. COUNSEL/ASGI(B/O) SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN, SRI. PR SREEJITH, CGC THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED THE FOLLOWING: -16- 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001 5 THE M/S. MALABAR GOLD P LTD RAM MOHAN ROAD, KOZHIKODE - 673 004 BY ADVS. SRI.K.K.RAVINDRANATH, ADDL.ADVOCATE GENERAL CENTRAL GOVT. COUNSEL/ASGI(B/O) SPL. GP. MOHAMMED RAFIQ., SR. GP. VK. SHAMSUDHEEN., GP M.M. JASMIN, SRI. PR SREEJITH, CGC THIS WRIT APPEAL HAVING RESERVED ON 23.11.2022, ALONG WITH WA.1063/2019 AND CONNECTED CASES, THE COURT ON 30.11.2022 DELIVERED