Wp(C)/14624/2018 Of A.vijayan v. The Agricultural Income Tax Officer & State Tax Officer

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. 20434 of 2018 PETITIONER/S: SABARI CENTRAL SCHOOLP B NO.2, PATTAMBI CHERPALCJERI ROAD,CHERPALCHERI P.O., PALAKKAD,REPRESENTED BY DAIS K MATHEW, PRINCIPAL BY ADVS.SRI.P.S.SOMANSMT.T.RADHAMANY RESPONDENT/S: 1STATE TAX OFFICER (INVESTIGATION BRANCH)STATE GOODS & SERVICE TAX DEPARTMENT, TAX STATE GOODS & SERVICE TAX DEPARTMENT, TAX COMPLEX,BEHIND CIVIL STATION, PALAKKAD DISTRICT -687001.-687001. 2THE COMMISSIONERSTATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM-695002.STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM-695002. 3THE SECRETARYTAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695001TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695001 4CENTRAL BOARD OF EXCISE CUNTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001.DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADVS.SMT.SINDHUMOL.T.P., CGCSMT.SINDHUMOL.T.P. CGC W.P.(C) No.20434/2018 & Conn. Cases OTHER PRESENT: ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).14562/2018, WP(C).14624/2018, WP(C).14625/2018, WP(C).16631/2018, WP(C).17033/2018, WP(C).17035/2018, WP(C).17232/2018, WP(C).19831/2018, WP(C).20233/2018, WP(C).21232/2018, WP(C).21433/2018, WP(C).21635/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20434/2018 & 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. 14562 of 2018 PETITIONER/S: RAJASTHAN MARBLESN.H.49,KADAMATTOM.P.O,KOLENCHERRY-682311,ERNAKULAM DISTRICT.REPRESENTED BY BENNY K.PETER-PROPRIETOR AND AUTHORISED SIGNATORY. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENT/S: BY ADVS.GOVERNMENT PLEADER W.P.(C) No.20434/2018 & Conn. Cases SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMSADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20434/2018, WP(C).21635/2018, WP(C).21433/2018, WP(C).21232/2018, WP(C).20233/2018, WP(C).19831/2018, WP(C).17232/2018, WP(C).17035/2018, WP(C).17033/2018, WP(C).16631/2018, WP(C).14624/2018, WP(C).14625/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20434/2018 & Conn. Cases -5- 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. 14624 of 2018 PETITIONER/S: A.VIJAYANAGED 60 YEARSPROPRIETOR, KARTHIKA STORES,CHALIYIL BUILDING, MUTHUVARA, THRISSUR. BY ADVS.SMT.S.K.DEVISRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1THE AGRICULTURAL INCOME TAX OFFICER & STATE TAX OFFICERSTATE GOODS AND SERVICE TAX DEPARTMENT,POOTHOLE,THRISSUR 680 004.OFFICERSTATE GOODS AND SERVICE TAX DEPARTMENT,POOTHOLE,THRISSUR 680 004. 2THE COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM 695 001.STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM 695 001. 3STATE OF KERALAREPRESENTED BY ITS SECRETARY,FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 4CENTRAL BOARD OF EXCISE CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110 001. WP(C).No. 14624 of 2018 PETITIONER/S: A.VIJAYANAGED 60 YEARSPROPRIETOR, KARTHIKA STORES,CHALIYIL BUILDING, MUTHUVARA, THRISSUR. BY ADVS.SMT.S.K.DEVISRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1THE AGRICULTURAL INCOME TAX OFFICER & STATE TAX OFFICERSTATE GOODS AND SERVICE TAX DEPARTMENT,POOTHOLE,THRISSUR 680 004.OFFICERSTATE GOODS AND SERVICE TAX DEPARTMENT,POOTHOLE,THRISSUR 680 004. 2THE COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM 695 001.STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM 695 001. 3STATE OF KERALAREPRESENTED BY ITS SECRETARY,FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 4CENTRAL BOARD OF EXCISE CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110 001. BY ADVS.SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMSADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SRI.P.R.SREEJITH SC CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20434/2018, WP(C).21635/2018, WP(C).21433/2018, WP(C).21232/2018, WP(C).20233/2018, WP(C).19831/2018, WP(C).17232/2018, WP(C).17035/2018, WP(C).17033/2018, WP(C).16631/2018, WP(C).14562/2018, WP(C).14625/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20434/2018 & 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. 14625 of 2018 PETITIONER/S: BIJU.K.ANTONYPROPRIETOR, M/S. CAP DRINKS, KUMBIDY, POOVATHUSSERY, CHALAKUDY, THRISSUR - 680 741. BY ADVS.SMT.S.K.DEVISRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, CHALAKUDY - 680 307. 2THE COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001.STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3STATE OF KERALAREPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4CENTRAL BOARD OF EXCISE CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. BY ADVS.SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMSADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SRI.RAJESH B. SC CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20434/2018, WP(C).21635/2018, WP(C).21433/2018, WP(C).21232/2018, WP(C).20233/2018, WP(C).19831/2018, WP(C).17232/2018, WP(C).17035/2018, WP(C).17033/2018, WP(C).16631/2018, WP(C).14624/2018, WP(C).14562/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20434/2018 & Conn. Cases -9- 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. 16631 of 2018 PETITIONER/S: VILAS P.HAGED 49 YEARSPROPRIETOR, SREEKRISHNA JEWELLERY,GURUVAYOOR BY ADVS.SMT.S.K.DEVISRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1THE STATE TAX OFFICERDEPARTMENT OF COMMERCIAL TAXES,CHAVAKKAD, 680307DEPARTMENT OF COMMERCIAL TAXES,CHAVAKKAD, 680307 2THE COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANATHAPURAM, 695001STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANATHAPURAM, 695001 3THE SECRETARYTAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM, 695001TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM, 695001 4CENTRAL BOARD OF EXCISE CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110001 FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940WP(C).No. 16631 of 2018 PETITIONER/S: VILAS P.HAGED 49 YEARSPROPRIETOR, SREEKRISHNA JEWELLERY,GURUVAYOOR BY ADVS.SMT.S.K.DEVISRI.SANTHOSH P.ABRAHAM RESPONDENT/S: 1THE STATE TAX OFFICERDEPARTMENT OF COMMERCIAL TAXES,CHAVAKKAD, 680307DEPARTMENT OF COMMERCIAL TAXES,CHAVAKKAD, 680307 2THE COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANATHAPURAM, 695001STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANATHAPURAM, 695001 3THE SECRETARYTAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM, 695001TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM, 695001 4CENTRAL BOARD OF EXCISE CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110001 BY ADVS.SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMSADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20434/2018, WP(C).21635/2018, WP(C).21433/2018, WP(C).21232/2018, WP(C).20233/2018, WP(C).19831/2018, WP(C).17232/2018, WP(C).17035/2018, WP(C).17033/2018, WP(C).14624/2018, WP(C).14562/2018, WP(C).14625/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20434/2018 & Conn. Cases -11- 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. 17033 of 2018 PETITIONER/S: RASIYA NISHARM/S. NEHA ELECTRONICS K.H.TRADE CENTRE MAIN ROAD, PATTAMBI. BY ADV. SMT.S.K.DEVI RESPONDENT/S: 1THE STATE TAX OFFICER, PATTAMBIPATTAMBI 678104. 2THE SECRETARYTAXES DEPARTMENT GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM 695001.TAXES DEPARTMENT GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM 695001. 3CENTRAL BOARD OF EXCISE CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCCE,GOVERNEMENT OF INDIA, NEW DELHI 110001.DEPARTMENT OF REVENUE, MINISTRY OF FINANCCE,GOVERNEMENT OF INDIA, NEW DELHI 110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER W.P.(C) No.20434/2018 & Conn. Cases THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20434/2018, WP(C).21635/2018, WP(C).21433/2018, WP(C).21232/2018, WP(C).20233/2018, WP(C).19831/2018, WP(C).17232/2018, WP(C).17035/2018, WP(C).16631/2018, WP(C).14624/2018, WP(C).14562/2018, WP(C).14625/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20434/2018 & 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. 17035 of 2018 PETITIONER/S: GREEN FIELDSBAR HOTEL,KAIPPUZHAMUTTU, CHEEPUNGAL PO,KUMARAKOM-686563.(REPRESENTED BY P.N.KRISHNADAS, MANAGING PARTNER) BY ADVS.SRI.K.N.SREEKUMARANSMT.V.P.SEENA DEVISRI.P.J.ANILKUMAR (A-1768) RESPONDENT/S: 1ASSISTANT COMMISSIONERSTATE GOODS & SERVICE TAX DEPARTMENT,SPECIAL CIRCLE, KOTTAYAM-686002.STATE GOODS & SERVICE TAX DEPARTMENT,SPECIAL CIRCLE, KOTTAYAM-686002. 2COMMISSIONER OF STATE TAXESTAX TOWER, KARAMANA,THIRUVANANTHAPURAM-695002.TAX TOWER, KARAMANA,THIRUVANANTHAPURAM-695002. 3STATE OF KERALAREPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695002.REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695002. 4CENTRAL BOARD OF INDIRECT TAXES CUSTOMSREPRESENTED BY ITS CHAIRMAN,DEPARTMENT OF REVENUE , NORTH BLOCK,NEW DELHI-110001. 5UNION OF INDIAREPRESENTED BY ITS PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI-110001. 6INSPECTING ASSISTANT COMMISSIONERS.G.S.T DEPARTMENT, KOTTAYAM-686002. RESPONDENT/S: 1ASSISTANT COMMISSIONERSTATE GOODS & SERVICE TAX DEPARTMENT,SPECIAL CIRCLE, KOTTAYAM-686002.STATE GOODS & SERVICE TAX DEPARTMENT,SPECIAL CIRCLE, KOTTAYAM-686002. 2COMMISSIONER OF STATE TAXESTAX TOWER, KARAMANA,THIRUVANANTHAPURAM-695002.TAX TOWER, KARAMANA,THIRUVANANTHAPURAM-695002. 3STATE OF KERALAREPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695002.REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695002. 4CENTRAL BOARD OF INDIRECT TAXES CUSTOMSREPRESENTED BY ITS CHAIRMAN,DEPARTMENT OF REVENUE , NORTH BLOCK,NEW DELHI-110001. 5UNION OF INDIAREPRESENTED BY ITS PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI-110001. 6INSPECTING ASSISTANT COMMISSIONERS.G.S.T DEPARTMENT, KOTTAYAM-686002. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20434/2018, WP(C).21635/2018, WP(C).21433/2018, WP(C).21232/2018, WP(C).20233/2018, WP(C).19831/2018, WP(C).17232/2018, WP(C).17033/2018, WP(C).16631/2018, WP(C).14624/2018, WP(C).14562/2018, WP(C).14625/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20434/2018 & Conn. Cases -15- 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. 17232 of 2018 PETITIONER/S: EUGIN PAULPROPRIETOR, M/S MAJESTIC INDUSTRIES,11/700A, PULLUVAZHY P.O.PERUMBAVOOR- 683 541 BY ADVS.SRI.P.S.SOMANSMT.T.RADHAMANY RESPONDENT/S: 1COMMERCIAL TAX OFFICER2ND CIRCLE, COMMERCIAL TAX OFFICE,MINI CIVIL STATION, PERUMBAVOOR- 683 5422ND CIRCLE, COMMERCIAL TAX OFFICE,MINI CIVIL STATION, PERUMBAVOOR- 683 542 2THE COMMISSIONERSTATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARMANA P.O.THIRUVANANTHAPURAM- 695 001STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARMANA P.O.THIRUVANANTHAPURAM- 695 001 3THE SECRETARYTAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM- 695 001TAXES 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 BY ADVS.SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMSADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20434/2018, WP(C).21635/2018, WP(C).21433/2018, WP(C).21232/2018, WP(C).20233/2018, WP(C).19831/2018, WP(C).17035/2018, WP(C).17033/2018, WP(C).16631/2018, WP(C).14624/2018, WP(C).14562/2018, WP(C).14625/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20434/2018 & 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. 19831 of 2018 PETITIONER/S: KUNNEL ENGINEERS AND CONTRACTORS (P) LTD2ND FLOOR, MAREENA BUILDING, M.G ROAD,ERNAKULAM, KOCHI 682 016,REPRESENTED BY ITS DIRECTOR MR. K. J FRANCIS XAVIER. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.M.RAJAGOPAL RESPONDENT/S: 1THE ASST. COMMISSIONER (WORKS CONTRACT)OFFICE OF THE DY. COMMISSIONER, STATE GOODS AND SERVICETAX DEPARTMENT,MATTANCHERRY, PIN 682 002.OFFICE OF THE DY. COMMISSIONER, STATE GOODS AND SERVICETAX DEPARTMENT,MATTANCHERRY, PIN 682 002. 2THE STATE OF KERALAREPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM- 695 001. 3UNION OF INDIAREPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,ROOM NO. 46,NORTH BLOCK, NEW DELHI 110 001. WP(C).No. 19831 of 2018 PETITIONER/S: KUNNEL ENGINEERS AND CONTRACTORS (P) LTD2ND FLOOR, MAREENA BUILDING, M.G ROAD,ERNAKULAM, KOCHI 682 016,REPRESENTED BY ITS DIRECTOR MR. K. J FRANCIS XAVIER. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.M.RAJAGOPAL RESPONDENT/S: 1THE ASST. COMMISSIONER (WORKS CONTRACT)OFFICE OF THE DY. COMMISSIONER, STATE GOODS AND SERVICETAX DEPARTMENT,MATTANCHERRY, PIN 682 002.OFFICE OF THE DY. COMMISSIONER, STATE GOODS AND SERVICETAX DEPARTMENT,MATTANCHERRY, PIN 682 002. 2THE STATE OF KERALAREPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM- 695 001. 3UNION OF INDIAREPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,ROOM NO. 46,NORTH BLOCK, NEW DELHI 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20434/2018, WP(C).21635/2018, WP(C).21433/2018, WP(C).21232/2018, WP(C).20233/2018, WP(C).17232/2018, WP(C).17035/2018, WP(C).17033/2018, WP(C).16631/2018, WP(C).14624/2018, WP(C).14562/2018, WP(C).14625/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 20233 of 2018 PETITIONER/S: M/S. BPM ENTERPRISES 5/413C, PERUMANI, ARACKAPPADY, VENGOLA P.O, PERUMBAVOOR- 683 553, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, P M MATHAI. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1STATE TAX OFFICERFORMERLY: COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, MINI CIVIL STATION,PERUMBAVOOR - 633 542.FORMERLY: COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE, MINI CIVIL STATION,PERUMBAVOOR - 633 542. 2THE COMMISSIONERSTATE GOODS AND SERVICES TAX DEPARTMENT,TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM - 695 022.STATE GOODS AND SERVICES TAX DEPARTMENT,TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM - 695 022. 3STATE OF KERALAREPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4CENTRAL BOARD OF EXCISE & CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001. 5ASSISTANT COMMISSIONERSTATE GOODS AND SERVICES TAX DEPARTMENT,MATTANCHERY, COCHIN - 682 002.STATE GOODS AND SERVICES TAX DEPARTMENT,MATTANCHERY, COCHIN - 682 002. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20434/2018, WP(C).21635/2018, WP(C).21433/2018, WP(C).21232/2018, WP(C).19831/2018, WP(C).17232/2018, WP(C).17035/2018, WP(C).17033/2018, WP(C).16631/2018, WP(C).14624/2018, WP(C).14562/2018, WP(C).14625/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20434/2018 & Conn. Cases IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDUFRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21232 of 2018 PETITIONER/S: M/S. SREE RAMACHANDRAN TEXTILESEAST FORT P.O., THIRUVANANTHAPURAM,REPRESENTED BY R. BALACHANDRAN, PARTNER BY ADVS.SRI.P.S.SOMANSMT.T.RADHAMANYSRI.K.SUNDARSRI.V.SATHEESH (S-3495) RESPONDENT/S: 1STATE TAX OFFICER3RD CIRCLE, SGST DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM-695001.3RD CIRCLE, SGST DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM-695001. 2THE COMMISSIONERSTATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM-695001.STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM-695001. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDUFRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940 WP(C).No. 21232 of 2018 PETITIONER/S: M/S. SREE RAMACHANDRAN TEXTILESEAST FORT P.O., THIRUVANANTHAPURAM,REPRESENTED BY R. BALACHANDRAN, PARTNER BY ADVS.SRI.P.S.SOMANSMT.T.RADHAMANYSRI.K.SUNDARSRI.V.SATHEESH (S-3495) RESPONDENT/S: 1STATE TAX OFFICER3RD CIRCLE, SGST DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM-695001.3RD CIRCLE, SGST DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM-695001. 2THE COMMISSIONERSTATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM-695001.STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA P.O.,THIRUVANANTHAPURAM-695001. 3THE SECRETARYTAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695001.TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695001. 4CENTRAL BOARD OF EXCISE CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20434/2018, WP(C).21635/2018, WP(C).21433/2018, WP(C).20233/2018, WP(C).19831/2018, WP(C).17232/2018, WP(C).17035/2018, WP(C).17033/2018, WP(C).16631/2018, WP(C).14624/2018, WP(C).14562/2018, WP(C).14625/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20434/2018 & 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. 21433 of 2018 PETITIONER/S: BAIJU S PAGED 48 YEARSLAND MARK HOMES, NEAR VTM NSS COLLEGE,DHANUVACHAPURAM, THIRUVANANTHAPURAM. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.M.RAJAGOPAL RESPONDENT/S: 1STATE TAX OFFICERSGST DEPARTMENT, AX TOWERS, KARAMANA,THIRUVANANTHAPURAM - 695 002SGST DEPARTMENT, AX TOWERS, KARAMANA,THIRUVANANTHAPURAM - 695 002 2THE STATE OF KERALAREPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM- 695 001REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM- 695 001 3UNION OF INDIAREPRESENTED BY ITS SECRETARYDEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHIREPRESENTED BY ITS SECRETARYDEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI BY ADVS.SRI.B.RAMACHANDRAN, CGCADDL. 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).20434/2018, WP(C).21635/2018, WP(C).21232/2018, WP(C).20233/2018, WP(C).19831/2018, WP(C).17232/2018, WP(C).17035/2018, WP(C).17033/2018, WP(C).16631/2018, WP(C).14624/2018, WP(C).14562/2018, WP(C).14625/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.20434/2018 & 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. 21635 of 2018 PETITIONER/S: HABEEB RAHMAN T.PAGED 31 YEARS,S/O ASSAINAR.P.P,PROPRIETOR,T.P.AGENCIES,KUNTHIPUZHA,MANNARKKAD,PALAKKAD. BY ADV. SRI.JACOB SEBASTIAN RESPONDENT/S: 1STATE OF KERALAREPRESENTED BY SECRETARY TO GOVERNMENT,DEPARTMENT OF TAXES,SECRETARIAT,TRIVANDRUM-695001.REPRESENTED BY SECRETARY TO GOVERNMENT,DEPARTMENT OF TAXES,SECRETARIAT,TRIVANDRUM-695001. 2THE STATE TAX OFFICEROFFICE OF THE STATE TAX OFFICER,MANNARKKAD-678582. 3THE COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001.STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. 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. 21635 of 2018 PETITIONER/S: HABEEB RAHMAN T.PAGED 31 YEARS,S/O ASSAINAR.P.P,PROPRIETOR,T.P.AGENCIES,KUNTHIPUZHA,MANNARKKAD,PALAKKAD. BY ADV. SRI.JACOB SEBASTIAN RESPONDENT/S: 1STATE OF KERALAREPRESENTED BY SECRETARY TO GOVERNMENT,DEPARTMENT OF TAXES,SECRETARIAT,TRIVANDRUM-695001.REPRESENTED BY SECRETARY TO GOVERNMENT,DEPARTMENT OF TAXES,SECRETARIAT,TRIVANDRUM-695001. 2THE STATE TAX OFFICEROFFICE OF THE STATE TAX OFFICER,MANNARKKAD-678582. 3THE COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001.STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001. 4CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUEMINISTRY OF FINANCE,GOVERNMENT OF INDIA,NEW DELHI-110001. BY ADVS.SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMSADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC. SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20434/2018, WP(C).21433/2018, WP(C).21232/2018, WP(C).20233/2018, WP(C).19831/2018, WP(C).17232/2018, WP(C).17035/2018, WP(C).17033/2018, WP(C).16631/2018, WP(C).14624/2018, WP(C).14562/2018, WP(C).14625/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -27- J U D G M E N T [ WP(C) 20434/2018 ,WP(C).14562/2018 ,WP(C).14624/2018 ,WP(C).14625/2018 ,WP(C).16631/2018 ,WP(C).17033/2018 ,WP(C).17035/2018 ,WP(C).17232/2018 ,WP(C).19831/2018,WP(C).20233/2018 ,WP(C).21232/2018 ,WP(C).21433/2018 ,WP(C).21635/2018 ] In this batch of writ petitions the petitioners have laidchallenge, amongst others, on the ground that Section 174 of theKSGST Act is ultra vires of the State's legislative power or on theground that the demand is barred by limitation under Section 25(1)of the KVAT Act. In some cases, both the grounds have been taken. 2.All counsel agree that the issues stand squarely coveredagainst the petitioners by judgment dated 11[th] January 2019 in W.P.(C) No.11335 of 2018 and connected cases. I, therefore, dismiss the writ petitions applying the ratio of thejudgment referred to above. Sd/- DAMA SESHADRI NAIDU JUDGE JJJ W.P.(C) No.20434/2018 & Conn. Cases -28- APPENDIX OF WP(C) 20434/2018 PETITIONER'S/S EXHIBITS:EXHIBIT P1TRUE COPY OF THE PENALTY ORDER NO.1B(C)26/2016-17 DATED 28/5/2018 ISSUED BY THE 1ST RESPONDENT.EXHIBIT P2TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO. 11335/2018 DATED 4/4/2018. W.P.(C) No.20434/2018 & Conn. Cases APPENDIX OF WP(C) 14562/2018 PETITIONER'S/S EXHIBITS:EXHIBIT P1TRUE PHOTOCOPY OF THE NOTICE NO.32151370094/2012-13 DATED 02.11.2017,ISSUED BY THE FIRST RESPONDENTEXHIBIT P2TRUE PHOTOCOPY OF THE REPLY LETTER DATED 04.01.2018,FILED BY THE PETITIONEREXHIBIT P3TRUE PHOTOCOPY OF THE ORDER DATED 28.03.2018,ISSUED BY THE FIRST RESPONDENT.EXHIBIT P4TRUE PHOTOCOPY OF THE NOTICE OF DEMAND DATED 07.04.2018,ISSUED BY THE FIRST RESPONDENT. W.P.(C) No.20434/2018 & Conn. Cases APPENDIX OF WP(C) 14624/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER NO.32080704805/2012-13 DATED 06-04-2018. EXHIBIT P2TRUE COPY OF THE ASSESSMENT ORDER NO.32080704805/2013-14 DATED 06-04-2018. W.P.(C) No.20434/2018 & Conn. Cases -31- APPENDIX OF WP(C) 14625/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER NO. 32080872644/2011-12 DATED 02.03.2018. W.P.(C) No.20434/2018 & Conn. Cases APPENDIX OF WP(C) 16631/2018 PETITIONER'S/S EXHIBITS: W.P.(C) No.20434/2018 & Conn. Cases APPENDIX OF WP(C) 14624/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER NO.32080704805/2012-13 DATED 06-04-2018. EXHIBIT P2TRUE COPY OF THE ASSESSMENT ORDER NO.32080704805/2013-14 DATED 06-04-2018. W.P.(C) No.20434/2018 & Conn. Cases -31- APPENDIX OF WP(C) 14625/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER NO. 32080872644/2011-12 DATED 02.03.2018. W.P.(C) No.20434/2018 & Conn. Cases APPENDIX OF WP(C) 16631/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE NOTICE NO. 32081197274/2011-12 DATED 18.04.2018EXHIBIT P2TRUE COPY OF THE NOTICE NO. 32081197274/2012-13 DATED 18.04.2018EXHIBIT P3TRUE COPY OF THE NOTICE NO. 32081197274/2013-14 DATED 18.04.2018EXHIBIT P4TRUE COPY OF THE NOTICE NO. 32081197274/2014-15 DATED 18.04.2018EXHIBIT P5TRUE COPY OF THE NOTICE NO. 32081197274/2015-16 DATED 18.04.2018 W.P.(C) No.20434/2018 & Conn. Cases -33- APPENDIX OF WP(C) 17033/2018 PETITIONER'S/S EXHIBITS: EXHIBI P1TRUE COPY OF THE ORDER NO. 32091191109/2011-12 DATED 22/2/2018 W.P.(C) No.20434/2018 & Conn. Cases APPENDIX OF WP(C) 17035/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER NO 3205112186/2014-15 DATED 31.3.2018 ISSUED BY THE ISTRESPONDENT. EXHIBIT P2TRUE COPY OF THE ORDER IN WPC NO.11335/2018 OF THIS HON'BLE COURT DATED 4.4.2018. W.P.(C) No.20434/2018 & Conn. Cases -35- APPENDIX OF WP(C) 17232/2018 PETITIONER'S/S EXHIBITS: EXHIBITP1TRUE COPY OF THE ASSESSMENT ORDER NO.32151383638/15-16 DATED 24-04-2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) NO.11335/2018 DATED 04-04-2018 W.P.(C) No.20434/2018 & Conn. Cases -36- APPENDIX OF WP(C) 19831/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF ANNUAL RETURN FOR THE YEAR 2011-12 EXHIBIT P2COPY OF NOTICE DATED 15-01-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2011-12RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2011-12 EXHIBIT P2(A)COPY OF REVISED NOTICE DATED 28-02-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2011-12THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2011-12 EXHIBIT P3COPY OF REPLY DATED 4-05-2018 FILED BY THE PETITIONERPETITIONER EXHIBIT P3(A)COPY OF REPLY DATED 4-05-2018 FILED BY THE PETITIONERPETITIONER EXHIBIT P3(B)COPY OF REPLY DATED 24-05-2018 FILED BY THE PETITIONERPETITIONER EXHIBIT P4COPY OF ORDER DATED 31-05-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2011-12RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2011-12 EXHIBIT P5COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO. 13552 OF 2018.THIS HON'BLE COURT IN W.P(C) NO. 13552 OF 2018. APPENDIX OF WP(C) 20233/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ANNUAL RETURN DATED 30.06.2015 SUBMITTED FOR THE YEAR 2014-15 BEFORE 1ST RESPONDENT, WITH PROOF OF PAYMENT OF OUTPUT TAX, IN ACCORDANCE WITH LAW. EXHIBIT P2 TRUE COPY OF NOTICE DATED 14.03.2018 ISSUED TO PETITIONER, FOR 2014-15 U/S.25(1) OF THE KVAT ACT 2003, AFTER MAKING ADDITIONS TO THE CONCEDED TURNOVER. EXHIBIT P3 TRUE COPY OF DETAILED REPLY DATED 24.04.2018 SUBMITTED BY PETITIONER AGAINST EXT P2 NOTICE, WITH DOCUMENTARY EVIDENCE. EXHIBIT P4 TRUE COPY OF ORDER DATED 27.04.2018 COMPLETED U/S. 25(1) OF KVAT ACT 2003, BY 1ST RESPONDENT FOR 2014-15, ALLEGING SUPPRESSION OF TURNOVER BY MERE ASSUMPTION, PASSED WITHOUT PROPER AUTHORITY. EXHIBIT P5 TRUE COPY OF INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO. 11335 OF 2018, IN STAYING FURTHER STEPS, ON THEFOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE, AS ON THE DATE OF COMPLETION OF PROCEEDINGS UNDER KVAT ACT 2003. W.P.(C) No.20434/2018 & Conn. Cases APPENDIX OF WP(C) 21232/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 EXHIBIT P3 TRUE COPY OF DETAILED REPLY DATED 24.04.2018 SUBMITTED BY PETITIONER AGAINST EXT P2 NOTICE, WITH DOCUMENTARY EVIDENCE. EXHIBIT P4 TRUE COPY OF ORDER DATED 27.04.2018 COMPLETED U/S. 25(1) OF KVAT ACT 2003, BY 1ST RESPONDENT FOR 2014-15, ALLEGING SUPPRESSION OF TURNOVER BY MERE ASSUMPTION, PASSED WITHOUT PROPER AUTHORITY. EXHIBIT P5 TRUE COPY OF INTERIM ORDER DATED 04.04.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO. 11335 OF 2018, IN STAYING FURTHER STEPS, ON THEFOOTING OF NOT HAVING LEGISLATIVE COMPLIANCE, AS ON THE DATE OF COMPLETION OF PROCEEDINGS UNDER KVAT ACT 2003. W.P.(C) No.20434/2018 & Conn. Cases APPENDIX OF WP(C) 21232/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PRE ASSESSMENT NOTICE NO. 32010844465/15-16 DATED 14-05-2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC NO. 11335/2018 DATED 04.04.2018. W.P.(C) No.20434/2018 & Conn. Cases APPENDIX OF WP(C) 21433/2018 PETITIONER'S/S EXHIBITS: EXHIBTP1COPY OF PENALTY ORDER DATED 28-02-2018 ISSUED BY THE 1ST RESPONDENT U/S 67 OF THE KVAT ACT FOR THE YEAR 2011-12 EXHIBTP1(A)COPY OF PENALTY ORDER DATED 28-02-2018 ISSUED BY THE 1ST RESPONDENT U/S 67 OF THE KVAT ACT FOR THE YEAR 2012-13 EXHIBITP1(B)COPY OF PENALTY ORDER DATED 28-02-2018 ISSUED BY THE 1ST RESPONDENT U/S 67 OF THE KVAT ACT FOR THE YEAR 2013-14 EXHIBITP1(C)COPY OF PENALTY ORDER DATED 28-02-2018 ISSUED BY THE 1ST RESPONDENT U/S 67 OF THE KVAT ACT FOR THE YEAR 2014-15 EXHIBITP2COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018 W.P.(C) No.20434/2018 & Conn. Cases APPENDIX OF WP(C) 21635/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1A TRUE COPY OF THE ORDER DATED MAY 2,2018 ISSUED BY THE 2ND RESPONDENT UNDER SECTION 25(1)OF THE KVAT ACT.