Wa/630/2020 Of Agricultural Income Tax And State Tax Officer v. P. Ajithkumar

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 22 DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WA NO. 48 OF 2020 AGAINST THE JUDGMENT WP(C) 9963/2019 OF HIGH COURT OF KERALA APPELLANT/S: 1 STATE TAX OFFICER, WOKS CONTRACT, STATE GOODS AND SERVICES TAX DEPARTMENT CLAS TOWERS, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682 018.WOKS CONTRACT, STATE GOODS AND SERVICES TAX DEPARTMENT CLAS TOWERS, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682 018. 2 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001.REPRESENTED BY THE CHIEF SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001. BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQ RESPONDENT/S: BAIJU.A.A, AGED 48 YEARS, PROPRIETOR, ARC TECH, VII/633F, WAZIM MANZIL AIRPORT SEAPORT ROAD, FRIENDS VALLEY, THRIKKAKARA, KOCHI-682 021. BY ADV MR K N SREEDHARAN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.08.2022, ALONG WITH WA.7/2021, 10/2021 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA Nos. 48/2020, 1562/2019, 2/2020, 314/2020, 323/2020, 324/2020, 328/2020, 332/2020, 333/2020, 339/2020, 342/2020, 343/2020, 361/2020, 365/2020, 379/2020, 383/2020, 385/2020, 394/2020, 398/2020, 399/2020, 400/2020, 402/2020, 412/2020, 431/2020, 437/2020,447/2020, 448/2020, 449/2020, 451/2020, 459/2020, 463/2020, 467/2020, 475/2020, 477/2020, 480/2020, 481/2020, 487/2020, 490/2020, 497/2020, 512/2020, 514/2020, 516/2020, 518/2020, 520/2020, 539/2020, 540/2020, 541/2020, 542/2020, 551/2020, 562/2020, 567/2020, 568/2020, 569/2020, 571/2020, 574/2020, 580/2020, 587/2020, 589/2020, 591/2020, 596/2020, 606/2020, 607/2020, 611/2020, 615/2020, 617/2020, 621/2020, 628/2020, 629/2020, 630/2020, 643/2020, 652/2020, 662/2020, 669/2020, 703/2020, 722/2020, 742/2020, 785/2020, 877/2020, 892/2020, 912/2020, 986/2020, 1019/2020, 1528/2020, 1558/2020, 3/2021, 7/2021, 8/2021, 10/2021, 48/2021, 51/2021, 52/2021, 75/2021, 94/2021, 98/2021, 99/2021, 117/2021, 142/2021, 143/2021, 245/2021, 284/2021, 1056/2021 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 22 DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WA NO. 7 OF 2021 AGAINST THE JUDGMENTWP(C) 13157/2019 OF HIGH COURT OF KERALA APPELLANT/S: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001.GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001.2 THE STATE TAX OFFICER,(WORKS CONTRACT), O/O THE DEPUTY COMMISSIONER, STAGE GOODS AND SERVICES TAX DEPARTMENT, STATE GOODS AND SERVICES TAX COMPLEX, PERUMANOOR, KOCHI 682 015.O/O THE DEPUTY COMMISSIONER, STAGE GOODS AND SERVICES TAX DEPARTMENT, STATE GOODS AND SERVICES TAX COMPLEX, PERUMANOOR, KOCHI 682 015. BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQ RESPONDENT/S: M/S.CHAKOLAS HABITAT BAY SIDE, 26/2075 H, PANDIT KARUPPAN ROAD, THEVARA, ERNAKULAM 682 013, REPRESENTED BY ITS MANAGING PARTNER, MR. MATHEW L. CHAKOLAS. BY ADV A KUMAR THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.08.2022, ALONG WITH WA.48/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQ RESPONDENT/S: M/S.CHAKOLAS HABITAT BAY SIDE, 26/2075 H, PANDIT KARUPPAN ROAD, THEVARA, ERNAKULAM 682 013, REPRESENTED BY ITS MANAGING PARTNER, MR. MATHEW L. CHAKOLAS. BY ADV A KUMAR THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.08.2022, ALONG WITH WA.48/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA Nos. 48/2020, 1562/2019, 2/2020, 314/2020, 323/2020, 324/2020, 328/2020, 332/2020, 333/2020, 339/2020, 342/2020, 343/2020, 361/2020, 365/2020, 379/2020, 383/2020, 385/2020, 394/2020, 398/2020, 399/2020, 400/2020, 402/2020, 412/2020, 431/2020, 437/2020,447/2020, 448/2020, 449/2020, 451/2020, 459/2020, 463/2020, 467/2020, 475/2020, 477/2020, 480/2020, 481/2020, 487/2020, 490/2020, 497/2020, 512/2020, 514/2020, 516/2020, 518/2020, 520/2020, 539/2020, 540/2020, 541/2020, 542/2020, 551/2020, 562/2020, 567/2020, 568/2020, 569/2020, 571/2020, 574/2020, 580/2020, 587/2020, 589/2020, 591/2020, 596/2020, 606/2020, 607/2020, 611/2020, 615/2020, 617/2020, 621/2020, 628/2020, 629/2020, 630/2020, 643/2020, 652/2020, 662/2020, 669/2020, 703/2020, 722/2020, 742/2020, 785/2020, 877/2020, 892/2020, 912/2020, 986/2020, 1019/2020, 1528/2020, 1558/2020, 3/2021, 7/2021, 8/2021, 10/2021, 48/2021, 51/2021, 52/2021, 75/2021, 94/2021, 98/2021, 99/2021, 117/2021, 142/2021, 143/2021, 245/2021, 284/2021, 1056/2021 -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 22 DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WA NO. 10 OF 2021 AGAINST THE JUDGMENTWP(C) 14554/2020 OF HIGH COURT OF KERALA APPELLANT/S: 1 ASSISTANT COMMISSIONER, NOW DESIGNATED AS ASSISTANT COMMISSIONER OF STATE TAX, SPECIAL CIRCLE II, STATE GOODS AND SERVICES TAX DEPARTMENT SALES TAX COMPLEX, KAWAHAR NAGAR, ERANHIPALAM P.O. KOZHIKODE 673 006.COMMISSIONER OF STATE TAX, SPECIAL CIRCLE II, STATE GOODS AND SERVICES TAX DEPARTMENT SALES TAX COMPLEX, KAWAHAR NAGAR, ERANHIPALAM P.O. KOZHIKODE 673 006. 2 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM GPO, THIRUVANANTHAPURAM 695 001.BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQGOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM GPO, THIRUVANANTHAPURAM 695 001.BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQ RESPONDENT/S: M/S.INTERDEC, KARIMBANAPALAM, VATAKARA, KOZHIKODE 673 101. REPRESENTED BY ITS MANAGING PARTNER, SIDDIQUE.BY ADVS. SRI.R.JAIKRISHNA SRI.C.S.ARUN SHANKAR THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.08.2022, ALONG WITH WA.48/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA Nos. 48/2020, 1562/2019, 2/2020, 314/2020, 323/2020, 324/2020, 328/2020, 332/2020, 333/2020, 339/2020, 342/2020, 343/2020, 361/2020, 365/2020, 379/2020, 383/2020, 385/2020, 394/2020, 398/2020, 399/2020, 400/2020, 402/2020, 412/2020, 431/2020, 437/2020,447/2020, 448/2020, 449/2020, 451/2020, 459/2020, 463/2020, 467/2020, 475/2020, 477/2020, 480/2020, 481/2020, 487/2020, 490/2020, 497/2020, 512/2020, 514/2020, 516/2020, 518/2020, 520/2020, 539/2020, 540/2020, 541/2020, 542/2020, 551/2020, 562/2020, 567/2020, 568/2020, 569/2020, 571/2020, 574/2020, 580/2020, 587/2020, 589/2020, 591/2020, 596/2020, 606/2020, 607/2020, 611/2020, 615/2020, 617/2020, 621/2020, 628/2020, 629/2020, 630/2020, 643/2020, 652/2020, 662/2020, 669/2020, 703/2020, 722/2020, 742/2020, 785/2020, 877/2020, 892/2020, 912/2020, 986/2020, 1019/2020, 1528/2020, 1558/2020, 3/2021, 7/2021, 8/2021, 10/2021, 48/2021, 51/2021, 52/2021, 75/2021, 94/2021, 98/2021, 99/2021, 117/2021, 142/2021, 143/2021, 245/2021, 284/2021, 1056/2021 -4- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI -4- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 22 DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WA NO. 98 OF 2021 AGAINST THE JUDGMENTWP(C) 13898/2020 OF HIGH COURT OF KERALA APPELLANT/S: 1 THE STATE TAX OFFICER, DEPARTMENT OF SGST, IRINJALAKUDA , THRISSUR 682 123.THRISSUR 682 123. 2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY , TAXES DEPARTMENT , GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001.DEPARTMENT , GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQ RESPONDENT/S: P.S.KANNAN, PROPRIETOR, M/S. SACHINDRA PLYMER INDUSTRIES, VALLIVATTOM, IRINJALAKUDA, THRISSUR 680 123. BY ADV HARISHANKAR V MENON THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.08.2022, ALONG WITH WA.48/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA Nos. 48/2020, 1562/2019, 2/2020, 314/2020, 323/2020, 324/2020, 328/2020, 332/2020, 333/2020, 339/2020, 342/2020, 343/2020, 361/2020, 365/2020, 379/2020, 383/2020, 385/2020, 394/2020, 398/2020, 399/2020, 400/2020, 402/2020, 412/2020, 431/2020, 437/2020,447/2020, 448/2020, 449/2020, 451/2020, 459/2020, 463/2020, 467/2020, 475/2020, 477/2020, 480/2020, 481/2020, 487/2020, 490/2020, 497/2020, 512/2020, 514/2020, 516/2020, 518/2020, 520/2020, 539/2020, 540/2020, 541/2020, 542/2020, 551/2020, 562/2020, 567/2020, 568/2020, 569/2020, 571/2020, 574/2020, 580/2020, 587/2020, 589/2020, 591/2020, 596/2020, 606/2020, 607/2020, 611/2020, 615/2020, 617/2020, 621/2020, 628/2020, 629/2020, 630/2020, 643/2020, 652/2020, 662/2020, 669/2020, 703/2020, 722/2020, 742/2020, 785/2020, 877/2020, 892/2020, 912/2020, 986/2020, 1019/2020, 1528/2020, 1558/2020, 3/2021, 7/2021, 8/2021, 10/2021, 48/2021, 51/2021, 52/2021, 75/2021, 94/2021, 98/2021, 99/2021, 117/2021, 142/2021, 143/2021, 245/2021, 284/2021, 1056/2021 -5- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 22 DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WA NO. 51 OF 2021 AGAINST THE JUDGMENTWP(C) 23187/2020 OF HIGH COURT OF KERALA APPELLANT/S: 1 DEPUTY COMMISSIONER, SPECIAL CIRCLE-1, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM, THEVARA, KOCHI-682 015 2 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQ RESPONDENT/S: KRISHNA METALS, 46/659, KOTTAMKAVU JUNCTION, CHAKKARAPARAMBU, KOCHI-682 018, (REPRESENTED BY SRI. MANOJKUMAR T., PROPRIETOR). BY ADV K N SREEKUMARAN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.08.2022, ALONG WITH WA.48/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPELLANT/S: 1 DEPUTY COMMISSIONER, SPECIAL CIRCLE-1, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM, THEVARA, KOCHI-682 015 2 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQ RESPONDENT/S: KRISHNA METALS, 46/659, KOTTAMKAVU JUNCTION, CHAKKARAPARAMBU, KOCHI-682 018, (REPRESENTED BY SRI. MANOJKUMAR T., PROPRIETOR). BY ADV K N SREEKUMARAN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.08.2022, ALONG WITH WA.48/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA Nos. 48/2020, 1562/2019, 2/2020, 314/2020, 323/2020, 324/2020, 328/2020, 332/2020, 333/2020, 339/2020, 342/2020, 343/2020, 361/2020, 365/2020, 379/2020, 383/2020, 385/2020, 394/2020, 398/2020, 399/2020, 400/2020, 402/2020, 412/2020, 431/2020, 437/2020,447/2020, 448/2020, 449/2020, 451/2020, 459/2020, 463/2020, 467/2020, 475/2020, 477/2020, 480/2020, 481/2020, 487/2020, 490/2020, 497/2020, 512/2020, 514/2020, 516/2020, 518/2020, 520/2020, 539/2020, 540/2020, 541/2020, 542/2020, 551/2020, 562/2020, 567/2020, 568/2020, 569/2020, 571/2020, 574/2020, 580/2020, 587/2020, 589/2020, 591/2020, 596/2020, 606/2020, 607/2020, 611/2020, 615/2020, 617/2020, 621/2020, 628/2020, 629/2020, 630/2020, 643/2020, 652/2020, 662/2020, 669/2020, 703/2020, 722/2020, 742/2020, 785/2020, 877/2020, 892/2020, 912/2020, 986/2020, 1019/2020, 1528/2020, 1558/2020, 3/2021, 7/2021, 8/2021, 10/2021, 48/2021, 51/2021, 52/2021, 75/2021, 94/2021, 98/2021, 99/2021, 117/2021, 142/2021, 143/2021, 245/2021, 284/2021, 1056/2021 -6- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 22 DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WA NO. 8 OF 2021 AGAINST THE JUDGMENTWP(C) 18711/2020 OF HIGH COURT OF KERALA APPELLANT/S: 1 THE COMMERCIAL TAX OFFICER (WORKS CONTRACT) DEPARTMENT OF COMMERCIAL TAXES, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI, PIN 682 018DEPARTMENT OF COMMERCIAL TAXES, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI, PIN 682 018 2 THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, SALES TAX OFFICE COMPLEX, PERUMANOOR,DEPARTMENT OF COMMERCIAL TAXES, SALES TAX OFFICE COMPLEX, PERUMANOOR, 3 THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM PIN 695 001TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM PIN 695 001 BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQ RESPONDENT/S: BILJU JOSEPH, AGED 46 YEARS BASIL ENGINEERING CONTRACTORS, S.B.TECH CONSTRUCTIONS, MUNDAKKAL HOUSE, PARAPPILLIL ROAD, THIRUVANKULAM, ERNAKULAM BY ADV SRI.M.K.SUBHAKARAN WA Nos. 48/2020, 1562/2019, 2/2020, 314/2020, 323/2020, 324/2020, 328/2020, 332/2020, 333/2020, 339/2020, 342/2020, 343/2020, 361/2020, 365/2020, 379/2020, 383/2020, 385/2020, 394/2020, 398/2020, 399/2020, 400/2020, 402/2020, 412/2020, 431/2020, 437/2020,447/2020, 448/2020, 449/2020, 451/2020, 459/2020, 463/2020, 467/2020, 475/2020, 477/2020, 480/2020, 481/2020, 487/2020, 490/2020, 497/2020, 512/2020, 514/2020, 516/2020, 518/2020, 520/2020, 539/2020, 540/2020, 541/2020, 542/2020, 551/2020, 562/2020, 567/2020, 568/2020, 569/2020, 571/2020, 574/2020, 580/2020, 587/2020, 589/2020, 591/2020, 596/2020, 606/2020, 607/2020, 611/2020, 615/2020, 617/2020, 621/2020, 628/2020, 629/2020, 630/2020, 643/2020, 652/2020, 662/2020, 669/2020, 703/2020, 722/2020, 742/2020, 785/2020, 877/2020, 892/2020, 912/2020, 986/2020, 1019/2020, 1528/2020, 1558/2020, 3/2021, 7/2021, 8/2021, 10/2021, 48/2021, 51/2021, 52/2021, 75/2021, 94/2021, 98/2021, 99/2021, 117/2021, 142/2021, 143/2021, 245/2021, 284/2021, 1056/2021 -7- -7- THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.08.2022, ALONG WITH WA.48/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA Nos. 48/2020, 1562/2019, 2/2020, 314/2020, 323/2020, 324/2020, 328/2020, 332/2020, 333/2020, 339/2020, 342/2020, 343/2020, 361/2020, 365/2020, 379/2020, 383/2020, 385/2020, 394/2020, 398/2020, 399/2020, 400/2020, 402/2020, 412/2020, 431/2020, 437/2020,447/2020, 448/2020, 449/2020, 451/2020, 459/2020, 463/2020, 467/2020, 475/2020, 477/2020, 480/2020, 481/2020, 487/2020, 490/2020, 497/2020, 512/2020, 514/2020, 516/2020, 518/2020, 520/2020, 539/2020, 540/2020, 541/2020, 542/2020, 551/2020, 562/2020, 567/2020, 568/2020, 569/2020, 571/2020, 574/2020, 580/2020, 587/2020, 589/2020, 591/2020, 596/2020, 606/2020, 607/2020, 611/2020, 615/2020, 617/2020, 621/2020, 628/2020, 629/2020, 630/2020, 643/2020, 652/2020, 662/2020, 669/2020, 703/2020, 722/2020, 742/2020, 785/2020, 877/2020, 892/2020, 912/2020, 986/2020, 1019/2020, 1528/2020, 1558/2020, 3/2021, 7/2021, 8/2021, 10/2021, 48/2021, 51/2021, 52/2021, 75/2021, 94/2021, 98/2021, 99/2021, 117/2021, 142/2021, 143/2021, 245/2021, 284/2021, 1056/2021 -8- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 22 DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WA NO. 117 OF 2021 AGAINST THE JUDGMENTWP(C) 6540/2020 OF HIGH COURT OF KERALA APPELLANT/S: 1 THE STATE TAX OFFICER-II, KARUNAGAPALLY, STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, KARUNAGAPALLY, KOLLAM DISTRICT, PIN-690 518.KARUNAGAPALLY, STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, KARUNAGAPALLY, KOLLAM DISTRICT, PIN-690 518. 2 THE COMMISSIONER OF STATE GOODS AND SERVICES TAX DEPARTMENT, DEPARTMENT, KERALA, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002.THIRUVANANTHAPURAM-695 002. 3 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001.REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 THE DEPUTY TAHSILDAR, KUNNATHUR TALUK, MINI CIVIL STATION BUILDING, SASTHAMKOTTA P.O., KOLLAM DISTRICT, PIN-690 521.BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQKUNNATHUR TALUK, MINI CIVIL STATION BUILDING, SASTHAMKOTTA P.O., KOLLAM DISTRICT, PIN-690 521.BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQ RESPONDENT/S: WA Nos. 48/2020, 1562/2019, 2/2020, 314/2020, 323/2020, 324/2020, 328/2020, 332/2020, 333/2020, 339/2020, 342/2020, 343/2020, 361/2020, 365/2020, 379/2020, 383/2020, 385/2020, 394/2020, 398/2020, 399/2020, 400/2020, 402/2020, 412/2020, 431/2020, 437/2020,447/2020, 448/2020, 449/2020, 451/2020, 459/2020, 463/2020, 467/2020, 475/2020, 477/2020, 480/2020, 481/2020, 487/2020, 490/2020, 497/2020, 512/2020, 514/2020, 516/2020, 518/2020, 520/2020, 539/2020, 540/2020, 541/2020, 542/2020, 551/2020, 562/2020, 567/2020, 568/2020, 569/2020, 571/2020, 574/2020, 580/2020, 587/2020, 589/2020, 591/2020, 596/2020, 606/2020, 607/2020, 611/2020, 615/2020, 617/2020, 621/2020, 628/2020, 629/2020, 630/2020, 643/2020, 652/2020, 662/2020, 669/2020, 703/2020, 722/2020, 742/2020, 785/2020, 877/2020, 892/2020, 912/2020, 986/2020, 1019/2020, 1528/2020, 1558/2020, 3/2021, 7/2021, 8/2021, 10/2021, 48/2021, 51/2021, 52/2021, 75/2021, 94/2021, 98/2021, 99/2021, 117/2021, 142/2021, 143/2021, 245/2021, 284/2021, 1056/2021 -9- PATHARAM SERVICE CO-OPERATIVE BANK LTD.NO.721 PATHARAM P.O., OORANAD SOUTH, KOLLAM DISTRICT, REPRESENTED BY ITS SECRETARY, PREMKUMAR.B.BY ADV SRI.BOBBY JOHN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.08.2022, ALONG WITH WA.48/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -9- PATHARAM SERVICE CO-OPERATIVE BANK LTD.NO.721 PATHARAM P.O., OORANAD SOUTH, KOLLAM DISTRICT, REPRESENTED BY ITS SECRETARY, PREMKUMAR.B.BY ADV SRI.BOBBY JOHN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.08.2022, ALONG WITH WA.48/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA Nos. 48/2020, 1562/2019, 2/2020, 314/2020, 323/2020, 324/2020, 328/2020, 332/2020, 333/2020, 339/2020, 342/2020, 343/2020, 361/2020, 365/2020, 379/2020, 383/2020, 385/2020, 394/2020, 398/2020, 399/2020, 400/2020, 402/2020, 412/2020, 431/2020, 437/2020,447/2020, 448/2020, 449/2020, 451/2020, 459/2020, 463/2020, 467/2020, 475/2020, 477/2020, 480/2020, 481/2020, 487/2020, 490/2020, 497/2020, 512/2020, 514/2020, 516/2020, 518/2020, 520/2020, 539/2020, 540/2020, 541/2020, 542/2020, 551/2020, 562/2020, 567/2020, 568/2020, 569/2020, 571/2020, 574/2020, 580/2020, 587/2020, 589/2020, 591/2020, 596/2020, 606/2020, 607/2020, 611/2020, 615/2020, 617/2020, 621/2020, 628/2020, 629/2020, 630/2020, 643/2020, 652/2020, 662/2020, 669/2020, 703/2020, 722/2020, 742/2020, 785/2020, 877/2020, 892/2020, 912/2020, 986/2020, 1019/2020, 1528/2020, 1558/2020, 3/2021, 7/2021, 8/2021, 10/2021, 48/2021, 51/2021, 52/2021, 75/2021, 94/2021, 98/2021, 99/2021, 117/2021, 142/2021, 143/2021, 245/2021, 284/2021, 1056/2021 -10- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 22 DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WA NO. 143 OF 2021 AGAINST THE JUDGMENTWP(C) 15038/2020 OF HIGH COURT OF KERALA APPELLANT/S: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, CHITTUR 678 101DEPARTMENT, KERALA, CHITTUR 678 101 2 STATE OF KERALA, REP.BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 002DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 002 3 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, CHITTUR 678 101TAX DEPARTMENT, KERALA, CHITTUR 678 101 BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQ RESPONDENT/S: JINESH A.M, AGED 33 YEARS M/S.ANTHIKKAT AGENCIES, XV/696, MANALIPPADAM ROAD, CHIKKANAMPARA, POLLACHI ROAD, KOLLENGODEBY ADVS. SRI.N.MURALEEDHARAN NAIR; SRI.S.JAFFERALI THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.08.2022, ALONG WITH WA.48/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA Nos. 48/2020, 1562/2019, 2/2020, 314/2020, 323/2020, 324/2020, 328/2020, 332/2020, 333/2020, 339/2020, 342/2020, 343/2020, 361/2020, 365/2020, 379/2020, 383/2020, 385/2020, 394/2020, 398/2020, 399/2020, 400/2020, 402/2020, 412/2020, 431/2020, 437/2020,447/2020, 448/2020, 449/2020, 451/2020, 459/2020, 463/2020, 467/2020, 475/2020, 477/2020, 480/2020, 481/2020, 487/2020, 490/2020, 497/2020, 512/2020, 514/2020, 516/2020, 518/2020, 520/2020, 539/2020, 540/2020, 541/2020, 542/2020, 551/2020, 562/2020, 567/2020, 568/2020, 569/2020, 571/2020, 574/2020, 580/2020, 587/2020, 589/2020, 591/2020, 596/2020, 606/2020, 607/2020, 611/2020, 615/2020, 617/2020, 621/2020, 628/2020, 629/2020, 630/2020, 643/2020, 652/2020, 662/2020, 669/2020, 703/2020, 722/2020, 742/2020, 785/2020, 877/2020, 892/2020, 912/2020, 986/2020, 1019/2020, 1528/2020, 1558/2020, 3/2021, 7/2021, 8/2021, 10/2021, 48/2021, 51/2021, 52/2021, 75/2021, 94/2021, 98/2021, 99/2021, 117/2021, 142/2021, 143/2021, 245/2021, 284/2021, 1056/2021 -11- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 22 DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WA NO. 75 OF 2021 AGAINST THE JUDGMENTWP(C) 22451/2020 OF HIGH COURT OF KERALA APPELLANT/S: -11- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 22 DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WA NO. 75 OF 2021 AGAINST THE JUDGMENTWP(C) 22451/2020 OF HIGH COURT OF KERALA APPELLANT/S: 1 ASSISTANT COMMISSIONER, NOW DESIGNATED AS DEPUTY COMMISSIONER, WORKS CONTRACT, STATE GOODS AND SERVICES TAX DEPARTMENT, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM-682 018.COMMISSIONER, WORKS CONTRACT, STATE GOODS AND SERVICES TAX DEPARTMENT, CLASS TOWER, OLD RAILWAY STATION ROAD, ERNAKULAM-682 018. 2 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQ RESPONDENT/S: SUDHAKARAN NAIR AND CO PVT LTD, 31/773, 774-ASHIRWAD, TAGORE ROAD, VYTTILA, ERNAKULAM, PIN-682 019 (BRANCH), (HEAD OFFICE AT 537, ESSENCO HOUSE, B BLOCK, AECS LAYOUT, KUNDALAHALLI, BANGALORE-560 037), REPRESENTED BY VINOD SITAPARA, DIRECTOR. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.08.2022, ALONG WITH WA.48/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA Nos. 48/2020, 1562/2019, 2/2020, 314/2020, 323/2020, 324/2020, 328/2020, 332/2020, 333/2020, 339/2020, 342/2020, 343/2020, 361/2020, 365/2020, 379/2020, 383/2020, 385/2020, 394/2020, 398/2020, 399/2020, 400/2020, 402/2020, 412/2020, 431/2020, 437/2020,447/2020, 448/2020, 449/2020, 451/2020, 459/2020, 463/2020, 467/2020, 475/2020, 477/2020, 480/2020, 481/2020, 487/2020, 490/2020, 497/2020, 512/2020, 514/2020, 516/2020, 518/2020, 520/2020, 539/2020, 540/2020, 541/2020, 542/2020, 551/2020, 562/2020, 567/2020, 568/2020, 569/2020, 571/2020, 574/2020, 580/2020, 587/2020, 589/2020, 591/2020, 596/2020, 606/2020, 607/2020, 611/2020, 615/2020, 617/2020, 621/2020, 628/2020, 629/2020, 630/2020, 643/2020, 652/2020, 662/2020, 669/2020, 703/2020, 722/2020, 742/2020, 785/2020, 877/2020, 892/2020, 912/2020, 986/2020, 1019/2020, 1528/2020, 1558/2020, 3/2021, 7/2021, 8/2021, 10/2021, 48/2021, 51/2021, 52/2021, 75/2021, 94/2021, 98/2021, 99/2021, 117/2021, 142/2021, 143/2021, 245/2021, 284/2021, 1056/2021 -12- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 22 DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WA NO. 94 OF 2021 AGAINST THE JUDGMENTWP(C) 14318/2020 OF HIGH COURT OF KERALA APPELLANT/S: 1 THE COMMERCIAL TAX OFFICER, (WC), OFFICE OF THE DEPUTY COMMISSIONER, DEPARTMENT OF SGST, ERNAKULAM 682 018.COMMISSIONER, DEPARTMENT OF SGST, ERNAKULAM 682 018.2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001.DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQ RESPONDENT/S:M/S.V.C. CONSTRUCTIONS, VANACHIRACKAL HOUSE, XIII/294, KANGARAPADY, THRIKKAKARA, KOCHI 682 031, REPRESENTED BY ITS MANAGING PARTNER, YEJO JOHN. BY ADV HARISHANKAR V MENON THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.08.2022, ALONG WITH WA.48/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPELLANT/S: 1 THE COMMERCIAL TAX OFFICER, (WC), OFFICE OF THE DEPUTY COMMISSIONER, DEPARTMENT OF SGST, ERNAKULAM 682 018.COMMISSIONER, DEPARTMENT OF SGST, ERNAKULAM 682 018.2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001.DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQ RESPONDENT/S:M/S.V.C. CONSTRUCTIONS, VANACHIRACKAL HOUSE, XIII/294, KANGARAPADY, THRIKKAKARA, KOCHI 682 031, REPRESENTED BY ITS MANAGING PARTNER, YEJO JOHN. BY ADV HARISHANKAR V MENON THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.08.2022, ALONG WITH WA.48/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA Nos. 48/2020, 1562/2019, 2/2020, 314/2020, 323/2020, 324/2020, 328/2020, 332/2020, 333/2020, 339/2020, 342/2020, 343/2020, 361/2020, 365/2020, 379/2020, 383/2020, 385/2020, 394/2020, 398/2020, 399/2020, 400/2020, 402/2020, 412/2020, 431/2020, 437/2020,447/2020, 448/2020, 449/2020, 451/2020, 459/2020, 463/2020, 467/2020, 475/2020, 477/2020, 480/2020, 481/2020, 487/2020, 490/2020, 497/2020, 512/2020, 514/2020, 516/2020, 518/2020, 520/2020, 539/2020, 540/2020, 541/2020, 542/2020, 551/2020, 562/2020, 567/2020, 568/2020, 569/2020, 571/2020, 574/2020, 580/2020, 587/2020, 589/2020, 591/2020, 596/2020, 606/2020, 607/2020, 611/2020, 615/2020, 617/2020, 621/2020, 628/2020, 629/2020, 630/2020, 643/2020, 652/2020, 662/2020, 669/2020, 703/2020, 722/2020, 742/2020, 785/2020, 877/2020, 892/2020, 912/2020, 986/2020, 1019/2020, 1528/2020, 1558/2020, 3/2021, 7/2021, 8/2021, 10/2021, 48/2021, 51/2021, 52/2021, 75/2021, 94/2021, 98/2021, 99/2021, 117/2021, 142/2021, 143/2021, 245/2021, 284/2021, 1056/2021 -13- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 22 DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WA NO. 99 OF 2021 AGAINST THE JUDGMENTWP(C) 24462/2020 OF HIGH COURT OF KERALA APPELLANT/S: 1 THE STATE TAX OFFICER, (WORKS CONTRACT),STATE GOODS AND SERVICES TAX DEPARTMENT,ERNAKULAM-682018.SERVICES TAX DEPARTMENT,ERNAKULAM-682018. 2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,GOVT.SECRETARIAT, THIRUVANANTHAPURAM-695001.TAXES DEPARTMENT,GOVT.SECRETARIAT, THIRUVANANTHAPURAM-695001. BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQ RESPONDENT/S: T.O. ITTOOP AND ASSOCIATES, DOOR NO.A2/373,CHITOOR ROAD,KOCHI-682012, REPRESENTED BY ITS MANAGING PARTNER,T.I.GEORGE. BY ADV HARISHANKAR V MENON THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.08.2022, ALONG WITH WA.48/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA Nos. 48/2020, 1562/2019, 2/2020, 314/2020, 323/2020, 324/2020, 328/2020, 332/2020, 333/2020, 339/2020, 342/2020, 343/2020, 361/2020, 365/2020, 379/2020, 383/2020, 385/2020, 394/2020, 398/2020, 399/2020, 400/2020, 402/2020, 412/2020, 431/2020, 437/2020,447/2020, 448/2020, 449/2020, 451/2020, 459/2020, 463/2020, 467/2020, 475/2020, 477/2020, 480/2020, 481/2020, 487/2020, 490/2020, 497/2020, 512/2020, 514/2020, 516/2020, 518/2020, 520/2020, 539/2020, 540/2020, 541/2020, 542/2020, 551/2020, 562/2020, 567/2020, 568/2020, 569/2020, 571/2020, 574/2020, 580/2020, 587/2020, 589/2020, 591/2020, 596/2020, 606/2020, 607/2020, 611/2020, 615/2020, 617/2020, 621/2020, 628/2020, 629/2020, 630/2020, 643/2020, 652/2020, 662/2020, 669/2020, 703/2020, 722/2020, 742/2020, 785/2020, 877/2020, 892/2020, 912/2020, 986/2020, 1019/2020, 1528/2020, 1558/2020, 3/2021, 7/2021, 8/2021, 10/2021, 48/2021, 51/2021, 52/2021, 75/2021, 94/2021, 98/2021, 99/2021, 117/2021, 142/2021, 143/2021, 245/2021, 284/2021, 1056/2021 -14- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI -14- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 22 DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WA NO. 48 OF 2021 AGAINST THE JUDGMENT WP(C) 22259/2020 OF HIGH COURT OF KERALA APPELLANT/S: 1 THE STATE TAX OFFICER, (WORKS CONTRACT), STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY, KOCHI - 682002.SERVICES TAX DEPARTMENT, MATTANCHERRY, KOCHI - 682002. 2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695001.DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695001. BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQ RESPONDENT/S: K.N.VIJAYAN, AGED 65 YEARS, S/O. NARAYANAN, PROPRIETOR, M/S. VIJAYA PROCESS AND ENGG. CONSTRUCTIONS, VENATIL HOUSE, PALLURUTHY P.O, KOCHI - 682006. BY ADVOCATE HARISHANKAR V.MENON THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.08.2022, ALONG WITH WA.48/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA Nos. 48/2020, 1562/2019, 2/2020, 314/2020, 323/2020, 324/2020, 328/2020, 332/2020, 333/2020, 339/2020, 342/2020, 343/2020, 361/2020, 365/2020, 379/2020, 383/2020, 385/2020, 394/2020, 398/2020, 399/2020, 400/2020, 402/2020, 412/2020, 431/2020, 437/2020,447/2020, 448/2020, 449/2020, 451/2020, 459/2020, 463/2020, 467/2020, 475/2020, 477/2020, 480/2020, 481/2020, 487/2020, 490/2020, 497/2020, 512/2020, 514/2020, 516/2020, 518/2020, 520/2020, 539/2020, 540/2020, 541/2020, 542/2020, 551/2020, 562/2020, 567/2020, 568/2020, 569/2020, 571/2020, 574/2020, 580/2020, 587/2020, 589/2020, 591/2020, 596/2020, 606/2020, 607/2020, 611/2020, 615/2020, 617/2020, 621/2020, 628/2020, 629/2020, 630/2020, 643/2020, 652/2020, 662/2020, 669/2020, 703/2020, 722/2020, 742/2020, 785/2020, 877/2020, 892/2020, 912/2020, 986/2020, 1019/2020, 1528/2020, 1558/2020, 3/2021, 7/2021, 8/2021, 10/2021, 48/2021, 51/2021, 52/2021, 75/2021, 94/2021, 98/2021, 99/2021, 117/2021, 142/2021, 143/2021, 245/2021, 284/2021, 1056/2021 -15- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 22 DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WA NO. 52 OF 2021 AGAINST THE JUDGMENT WP(C) 12808/2019 OF HIGH COURT OF KERALA APPELLANT/S: 1 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, KOZHIKODE-673 006SPECIAL CIRCLE-I, KOZHIKODE-673 0062 GOVERNMENT OF KERALA, REPRESENTED BY CHIEF SECRETARY, THIRUVANANTHAPURAM-695 001THIRUVANANTHAPURAM-695 0013 THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQTHIRUVANANTHAPURAM-695 001BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQ RESPONDENT/S: SOUBHAGYAM FOOD INDUSTRIES PVT. LTD., PUTHIYANGADI, CALICUT-673 021, BY P.V. CHANDRAN, MANAGING DIRECTOR. BY ADVS. SRI.PREMJIT NAGENDRAN; SRI.P.RAGHUNATH THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.08.2022, ALONG WITH WA.48/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPELLANT/S: 1 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, KOZHIKODE-673 006SPECIAL CIRCLE-I, KOZHIKODE-673 0062 GOVERNMENT OF KERALA, REPRESENTED BY CHIEF SECRETARY, THIRUVANANTHAPURAM-695 001THIRUVANANTHAPURAM-695 0013 THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQTHIRUVANANTHAPURAM-695 001BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQ RESPONDENT/S: SOUBHAGYAM FOOD INDUSTRIES PVT. LTD., PUTHIYANGADI, CALICUT-673 021, BY P.V. CHANDRAN, MANAGING DIRECTOR. BY ADVS. SRI.PREMJIT NAGENDRAN; SRI.P.RAGHUNATH THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.08.2022, ALONG WITH WA.48/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA Nos. 48/2020, 1562/2019, 2/2020, 314/2020, 323/2020, 324/2020, 328/2020, 332/2020, 333/2020, 339/2020, 342/2020, 343/2020, 361/2020, 365/2020, 379/2020, 383/2020, 385/2020, 394/2020, 398/2020, 399/2020, 400/2020, 402/2020, 412/2020, 431/2020, 437/2020,447/2020, 448/2020, 449/2020, 451/2020, 459/2020, 463/2020, 467/2020, 475/2020, 477/2020, 480/2020, 481/2020, 487/2020, 490/2020, 497/2020, 512/2020, 514/2020, 516/2020, 518/2020, 520/2020, 539/2020, 540/2020, 541/2020, 542/2020, 551/2020, 562/2020, 567/2020, 568/2020, 569/2020, 571/2020, 574/2020, 580/2020, 587/2020, 589/2020, 591/2020, 596/2020, 606/2020, 607/2020, 611/2020, 615/2020, 617/2020, 621/2020, 628/2020, 629/2020, 630/2020, 643/2020, 652/2020, 662/2020, 669/2020, 703/2020, 722/2020, 742/2020, 785/2020, 877/2020, 892/2020, 912/2020, 986/2020, 1019/2020, 1528/2020, 1558/2020, 3/2021, 7/2021, 8/2021, 10/2021, 48/2021, 51/2021, 52/2021, 75/2021, 94/2021, 98/2021, 99/2021, 117/2021, 142/2021, 143/2021, 245/2021, 284/2021, 1056/2021 -16- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 22 DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WA NO. 142 OF 2021 AGAINST THE JUDGMENT WP(C) 21358/2020 OF HIGH COURT OF KERALA APPELLANT/S: 1 THE STATE TAX OFFICER, 2ND CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM 691 001SERVICES TAX DEPARTMENT, KOLLAM 691 001 2 STATE OF KERALA, REP.BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM 695 001GOVT. SECRETARIAT, THIRUVANANTHAPURAM 695 001 BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQ RESPONDENT/S: K.R.USHASREE, AGED 59 YEARS W/O.OF MOHANANCHANDRAN NAIR, PROPRITRIX, M/S. TROPICAL COMMODITIES, 12/69, KILIKOLLOOR, KOLLAM -1 BY ADV HARISHANKAR V MENON THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.08.2022, ALONG WITH WA.48/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA Nos. 48/2020, 1562/2019, 2/2020, 314/2020, 323/2020, 324/2020, 328/2020, 332/2020, 333/2020, 339/2020, 342/2020, 343/2020, 361/2020, 365/2020, 379/2020, 383/2020, 385/2020, 394/2020, 398/2020, 399/2020, 400/2020, 402/2020, 412/2020, 431/2020, 437/2020,447/2020, 448/2020, 449/2020, 451/2020, 459/2020, 463/2020, 467/2020, 475/2020, 477/2020, 480/2020, 481/2020, 487/2020, 490/2020, 497/2020, 512/2020, 514/2020, 516/2020, 518/2020, 520/2020, 539/2020, 540/2020, 541/2020, 542/2020, 551/2020, 562/2020, 567/2020, 568/2020, 569/2020, 571/2020, 574/2020, 580/2020, 587/2020, 589/2020, 591/2020, 596/2020, 606/2020, 607/2020, 611/2020, 615/2020, 617/2020, 621/2020, 628/2020, 629/2020, 630/2020, 643/2020, 652/2020, 662/2020, 669/2020, 703/2020, 722/2020, 742/2020, 785/2020, 877/2020, 892/2020, 912/2020, 986/2020, 1019/2020, 1528/2020, 1558/2020, 3/2021, 7/2021, 8/2021, 10/2021, 48/2021, 51/2021, 52/2021, 75/2021, 94/2021, 98/2021, 99/2021, 117/2021, 142/2021, 143/2021, 245/2021, 284/2021, 1056/2021 -17- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI -17- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 22 DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WA NO. 245 OF 2021 AGAINST THE JUDGMENT WP(C) 12022/2019 OF HIGH COURT OF KERALA APPELLANT/S: 1 THE STATE OF KERALA REPRESENTED 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. 2 THE ASSISTANT COMMISSIONER OF STATE TAX (ASSESSMENT), SGST DEPARTMENT, SPECIAL CIRCLE, THRISSUR-680 003.BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQSGST DEPARTMENT, SPECIAL CIRCLE, THRISSUR-680 003.BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQ RESPONDENT/S:POLJO AGENTS AND DISTRIBUTORS MULLAKAD, IRINJALAKUDA, REPRESENTED BY ITS PROPRIETOR, SHRI.PAUL JOSE, PIN-680 121. BY ADV G HARIKUMAR THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.08.2022, ALONG WITH WA.48/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA Nos. 48/2020, 1562/2019, 2/2020, 314/2020, 323/2020, 324/2020, 328/2020, 332/2020, 333/2020, 339/2020, 342/2020, 343/2020, 361/2020, 365/2020, 379/2020, 383/2020, 385/2020, 394/2020, 398/2020, 399/2020, 400/2020, 402/2020, 412/2020, 431/2020, 437/2020,447/2020, 448/2020, 449/2020, 451/2020, 459/2020, 463/2020, 467/2020, 475/2020, 477/2020, 480/2020, 481/2020, 487/2020, 490/2020, 497/2020, 512/2020, 514/2020, 516/2020, 518/2020, 520/2020, 539/2020, 540/2020, 541/2020, 542/2020, 551/2020, 562/2020, 567/2020, 568/2020, 569/2020, 571/2020, 574/2020, 580/2020, 587/2020, 589/2020, 591/2020, 596/2020, 606/2020, 607/2020, 611/2020, 615/2020, 617/2020, 621/2020, 628/2020, 629/2020, 630/2020, 643/2020, 652/2020, 662/2020, 669/2020, 703/2020, 722/2020, 742/2020, 785/2020, 877/2020, 892/2020, 912/2020, 986/2020, 1019/2020, 1528/2020, 1558/2020, 3/2021, 7/2021, 8/2021, 10/2021, 48/2021, 51/2021, 52/2021, 75/2021, 94/2021, 98/2021, 99/2021, 117/2021, 142/2021, 143/2021, 245/2021, 284/2021, 1056/2021 -18- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 22 DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WA NO. 284 OF 2021 AGAINST THE JUDGMENT WP(C) 10725/2020 OF HIGH COURT OF KERALA APPELLANT/S: 1 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPOARTMENT, SPECIAL CIRCLE-III, ERNAKULAM, COCHIN, PIN-682 015.TAX DEPOARTMENT, SPECIAL CIRCLE-III, ERNAKULAM, COCHIN, PIN-682 015. 2 THE COMMISSIONER OF COMMERCIAL TAXES GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.OM, THIRUVANANTHAPHURAM-695 002. BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQ RESPONDENT/S: COCHIN FIRE TECH, 36/159, SN COMPLEX, BANERJI ROAD, NEAR NORTH OVER BRIDGE, ERNAKULAM NORTH, COCHIN-18, REPRESENTED BY ITS MANAGING PARTNER M.P.SREEKUMAR. BY ADVOCATE R.MURALEEDHARAN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.08.2022, ALONG WITH WA.48/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPELLANT/S: 1 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPOARTMENT, SPECIAL CIRCLE-III, ERNAKULAM, COCHIN, PIN-682 015.TAX DEPOARTMENT, SPECIAL CIRCLE-III, ERNAKULAM, COCHIN, PIN-682 015. 2 THE COMMISSIONER OF COMMERCIAL TAXES GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.OM, THIRUVANANTHAPHURAM-695 002. BY SPL GOVERNMENT PLEADER (TAXES)MR MOHAMMED RAFIQ RESPONDENT/S: COCHIN FIRE TECH, 36/159, SN COMPLEX, BANERJI ROAD, NEAR NORTH OVER BRIDGE, ERNAKULAM NORTH, COCHIN-18, REPRESENTED BY ITS MANAGING PARTNER M.P.SREEKUMAR. BY ADVOCATE R.MURALEEDHARAN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.08.2022, ALONG WITH WA.48/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA Nos. 48/2020, 1562/2019, 2/2020, 314/2020, 323/2020, 324/2020, 328/2020, 332/2020, 333/2020, 339/2020, 342/2020, 343/2020, 361/2020, 365/2020, 379/2020, 383/2020, 385/2020, 394/2020, 398/2020, 399/2020, 400/2020, 402/2020, 412/2020, 431/2020, 437/2020,447/2020, 448/2020, 449/2020, 451/2020, 459/2020, 463/2020, 467/2020, 475/2020, 477/2020, 480/2020, 481/2020, 487/2020, 490/2020, 497/2020, 512/2020, 514/2020, 516/2020, 518/2020, 520/2020, 539/2020, 540/2020, 541/2020, 542/2020, 551/2020, 562/2020, 567/2020, 568/2020, 569/2020, 571/2020, 574/2020, 580/2020, 587/2020, 589/2020, 591/2020, 596/2020, 606/2020, 607/2020, 611/2020, 615/2020, 617/2020, 621/2020, 628/2020, 629/2020, 630/2020, 643/2020, 652/2020, 662/2020, 669/2020, 703/2020, 722/2020, 742/2020, 785/2020, 877/2020, 892/2020, 912/2020, 986/2020, 1019/2020, 1528/2020, 1558/2020, 3/2021, 7/2021, 8/2021, 10/2021, 48/2021, 51/2021, 52/2021, 75/2021, 94/2021, 98/2021, 99/2021, 117/2021, 142/2021, 143/2021, 245/2021, 284/2021, 1056/2021 -19- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 22 DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WA NO. 383 OF 2020 AGAINST THE JUDGMENTWP(C) 6766/2019 OF HIGH COURT OF KERALA APPELLANT/S: 1 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, PATHANAMTHITTA-689 645.DEPARTMENT, PATHANAMTHITTA-689 645. 2 THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001.THIRUVANANTHAPURAM-695 001. 3 STATE OF KERALA, REPRESENTED BY SECRETARY(TAXES), TAXES DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM-695 001.TAXES DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM-695 001. BY SPL GOVERNMENT PLEADER (TAXES) MR MOHAMMED RAFIQ RESPONDENT/S: M/S.SHEENA GOLDEN JEWELS (INDIA) (P) LTD., XX1/1016(2),COLLEGE ROAD, PATHANAMTHITTA, XX1/1016(2),COLLEGE ROAD, PATHANAMTHITTA, REP.BY ITS DIRECTOR, MR.M.P.AHAMMED BASHEER, PIN-689 645. BY ADV K P ABDUL AZEEZ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 22.08.2022, ALONG WITH WA.48/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA Nos. 48/2020, 1562/2019, 2/2020, 314/2020, 323/2020, 324/2020, 328/2020, 332/2020, 333/2020, 339/2020, 342/2020, 343/2020, 361/2020, 365/2020, 379/2020, 383/2020, 385/2020, 394/2020, 398/2020, 399/2020, 400/2020, 402/2020, 412/2020, 431/2020, 437/2020,447/2020, 448/2020, 449/2020, 451/2020, 459/2020, 463/2020, 467/2020, 475/2020, 477/2020, 480/2020, 481/2020, 487/2020, 490/2020, 497/2020, 512/2020, 514/2020, 516/2020, 518/2020, 520/2020, 539/2020, 540/2020, 541/2020, 542/2020, 551/2020, 562/2020, 567/2020, 568/2020, 569/2020, 571/2020, 574/2020, 580/2020, 587/2020, 589/2020, 591/2020, 596/2020, 606/2020, 607/2020, 611/2020, 615/2020, 617/2020, 621/2020, 628/2020, 629/2020, 630/2020, 643/2020, 652/2020, 662/2020, 669/2020, 703/2020, 722/2020, 742/2020, 785/2020, 877/2020, 892/2020, 912/2020, 986/2020, 1019/2020, 1528/2020, 1558/2020, 3/2021, 7/2021, 8/2021, 10/2021, 48/2021, 51/2021, 52/2021, 75/2021, 94/2021, 98/2021, 99/2021, 117/2021, 142/2021, 143/2021, 245/2021, 284/2021, 1056/2021 -20- -20- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 22 DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WA NO. 333 OF 2020 AGAINST THE JUDGMENT WP(C) 10718/2019 OF HIGH COURT OF KERALA APPELLANT/S: 1 ASSISTANT COMMISSIONER OF STATE TAX, SPECIAL CIRCLE-I,CALICUT-673006.SPECIAL CIRCLE-I,CALICUT-673006.2 GOVERNMENT OF KERALA, REPRESENTED BY CHIEF SECRETARY,THIRUVANANTHAPURAM-695001.SECRETARY,THIRUVANANTHAPURAM-695001.3 COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695001.BY SPL GOVERNMENT PLEADER (TAXES) MR MOHAMMED RAFIQTHIRUVANANTHAPURAM-695001