Wp(C)/16519/2018 Of Leena Kurian v. Agricultural Income Tax & State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 18918 of 2018 PETITIONER: K.B.NAHASPROPRIETOR, M/S. BEST WOOD TRADERS, MUDICKAL P.O, PERUMBAVOOR 683 547. BY ADV. SRI.P.S.SOMAN RESPONDENTS: 2THE COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM-695 001.STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM-695 001. 3THE SECRETARYTAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001.TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4CENTRAL BOARD OF EXCISE AND CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001.DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 5DEPUTY TAHSILDAR (RR)TALUK OFFICE, KUNNATHUNAD, PERUMBAVOOR 683 542.TALUK OFFICE, KUNNATHUNAD, PERUMBAVOOR 683 542. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).14116/2018, WP(C).14117/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).16317/2018, WP(C).16519/2018, WP(C).17318/2018, WP(C).17916/2018, 16.01.2019, ALONG WITH WP(C).14116/2018, WP(C).14117/2018, WP(C).No. 18918 of 2018 & CONN. CASES WP(C).17919/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).20117/2018, WP(C).20318/2018, WP(C).20319/2018, WP(C).20719/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).24916/2018, WP(C).24917/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDUWEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940WP(C).No. 14116 of 2018 PETITIONER: M.U.ALI AKBARAGED 48 YEARSPROPRIETOR, MUA CONCERN., 18/369, KOZHISSERYKALAM, WEST FORT ROAD, PALAKKAD. BY ADVS.SRI.N.MURALEEDHARAN NAIRSMT.K.HYMAVATHY RESPONDENTS: 1THE STATE TAX OFFICER-( FORMERLY COMMERCIAL TAX OFFICER)STATE GOODS AND SERVICE TAX DEPARTMENT,FIRST CIRCLE, PALAKKAD - 678 001.OFFICER)STATE GOODS AND SERVICE TAX DEPARTMENT,FIRST CIRCLE, PALAKKAD - 678 001. 2THE COMMISSIONER OF STATE TAXESTAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM - 695 002.TAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM - 695 002.3SECRETARYTAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001.TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4CENTRAL BOARD OF EXCISE AND CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001.DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., UNNIKRISHNAN., GP DR. THUSHARA JAMES., WP(C).No. 18918 of 2018 & CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDUWEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940WP(C).No. 14117 of 2018 PETITIONER: M/S. STEEL TRACK10/30, PLAVUMURI, KURUVILASSERY, MALA BRANCH AT 10/416, POKKANTHODE,ELAPPULLY, MENONPARA P.O., PALAKKAD,REPRESENTED BY ITS MANAGING PARTNER SRI.MOHAMMED NISTHAR P.Y. WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDUWEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940WP(C).No. 14117 of 2018 PETITIONER: M/S. STEEL TRACK10/30, PLAVUMURI, KURUVILASSERY, MALA BRANCH AT 10/416, POKKANTHODE,ELAPPULLY, MENONPARA P.O., PALAKKAD,REPRESENTED BY ITS MANAGING PARTNER SRI.MOHAMMED NISTHAR P.Y. BY ADVS.SRI.N.MURALEEDHARAN NAIRSMT.K.HYMAVATHY RESPONDENTS: 1THE INTELLIGENCE OFFICERSQUAD NO.III, COMMERCIAL TAXES,THRISSUR - 680 004. 2THE COMMISSIONER OF STATE TAXESTAX TOWER, KILLIPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM - 695 002. 3SECRETARYTAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 4CENTRAL BOARD OF EXCISE & CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMS WP(C).No. 18918 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDUWEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940WP(C).No. 15716 of 2018 PETITIONER: M/S. PARISON AGROTECHKUNHIPARI BUILDING, CHEROOTTY ROAD,KOZHIKODE, REPRESENTED BY ITS DIRECTORSRI.N.K. MOHAMMED ALI. BY ADVS.SRI.K.P.ABDUL AZEESSMT.T.ARCHANA RESPONDENTS: 1ASSISTANT COMMISSIONERSPECIAL CIRCLE-I, SGST DEPARTMENT, KOZHIKODE-673 0042THE COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 0013SECRETARYTAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001 4CENTRAL BOARD OF EXCISE AND CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE WP(C).No. 18918 of 2018 & CONN. CASES AND CUSTOMSSRI.RAJESH B. SC CENTRAL BOARD OF EXCISE AMP CUSTOMSSRI.RAMAVARMA REGHUNATHAN THAMBURAN SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940WP(C).No. 15718 of 2018 PETITIONER: ABLE INDUSTRIESKUTTILANJI P.O., KOTHAMANGALAM, REPRESENTED BY ITS PROPRIETOR SRI E.M.KOYAN BY ADVS.SRI.AJI V.DEVSMT.O.A.NURIYASRI.M.G.SHAJI RESPONDENTS: 1STATE TAX OFFICERS.G.S.T.DEPARTMENT, KOTHAMANGALAM- 686 691S.G.S.T.DEPARTMENT, KOTHAMANGALAM- 686 691 2THE COMMISSIONER OF STATE TAXESTAX TOWER, KARAMANA,THIRUVANANTHAPURAM- 695 002TAX TOWER, KARAMANA,THIRUVANANTHAPURAM- 695 0023THE STATE OF KERALAREPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM - 695 002REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM - 695 002 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940WP(C).No. 15718 of 2018 PETITIONER: ABLE INDUSTRIESKUTTILANJI P.O., KOTHAMANGALAM, REPRESENTED BY ITS PROPRIETOR SRI E.M.KOYAN BY ADVS.SRI.AJI V.DEVSMT.O.A.NURIYASRI.M.G.SHAJI RESPONDENTS: 1STATE TAX OFFICERS.G.S.T.DEPARTMENT, KOTHAMANGALAM- 686 691S.G.S.T.DEPARTMENT, KOTHAMANGALAM- 686 691 2THE COMMISSIONER OF STATE TAXESTAX TOWER, KARAMANA,THIRUVANANTHAPURAM- 695 002TAX TOWER, KARAMANA,THIRUVANANTHAPURAM- 695 0023THE STATE OF KERALAREPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM - 695 002REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM - 695 002 4THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMSREPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI- 110 001REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI- 110 001 5THE UNION OF INDIAREPRESENTED BY ITS PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI- 110 001REPRESENTED BY ITS PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI- 110 001 BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., WP(C).No. 18918 of 2018 & CONN. CASES ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMSSMT.A.SREEKALA SC CENTRAL BOARD OF EXCISE AMP CUSTOMSSRI.R.PRASANTH KUMAR CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDUWEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940WP(C).No. 16317 of 2018 PETITIONER: M/S.INART CREATIONS PVT LTDDOOR NO.4/204, KANNADI, PALAKKAD, PIN – 678 701 [REPRESENTED BY ITS DIRECTOR, MR.YASHRAJ,NO.202, CHIRANGDEEP APARTMENTS, 6TH MASS BCC LAYOUT, VIJAYANAGAR, BANGALORE]. BY ADVS.DR.PAULY MATHEW MURICKENSMT.ASHA JOSESMT.O.A.NURIYASRI.AMEER.K.M. RESPONDENTS: 1STATE TAX OFFICER,(WC)COMMERCIAL TAX OFFICE, WORKS CONTRACT,PALAKKAD 678 001. 2THE STATE TAX OFFICER (WC)SGST DEPARTMENT, CIVIL STATION, PALAKKAD 678 001. 3THE ASSISTANT COMMISSIONEROF STATE TAXES, S.G.S.T. DEPARTMENT,CIVIL STATION, PALAKKAD 678 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. WP(C).No. 18918 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDUWEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940WP(C).No. 16519 of 2018 PETITIONER: LEENA KURIANAGED 44 YEARSPROPRIETRESS, DIVINE NATURAL FOOD PRODUCTS, PARAPPUR, THRISSUR DISTRICT-PIN-680 551. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.SAJU.K.PERUTTY RESPONDENTS: WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDUWEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940WP(C).No. 16519 of 2018 PETITIONER: LEENA KURIANAGED 44 YEARSPROPRIETRESS, DIVINE NATURAL FOOD PRODUCTS, PARAPPUR, THRISSUR DISTRICT-PIN-680 551. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.SAJU.K.PERUTTY RESPONDENTS: 1AGRICULTURAL INCOME TAX & STATE TAX OFFICERSGST DEPARTMENT, POOTHOLE, THRISSUR DIST.PIN-680 004.2THE STATE OF KERALAREPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, 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. BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR.SMT.K.R.AMBILI CGC WP(C).No. 18918 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDUWEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940WP(C).No. 17318 of 2018 PETITIONER: M.ABDUL KALAMAGED 54 YEARSM/S. M.K. TRADERS, A.M.A COMPLEX, KALMANDAPAM, PALAKKAD. BY ADVS.SRI.HARISANKAR V. MENONSMT.K.KRISHNASMT.MEERA V.MENON RESPONDENTS: 1THE ASST. COMMISSIONER OF STATE TAX,STATE GOODS & SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, PALAKKAD - 678 001.2THE COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001.3SECRETARYTAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.4CENTRAL BOARD OF EXCISE AND CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 9001. BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., WP(C).No. 18918 of 2018 & CONN. CASES SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMSSMT.SINDHUMOL.T.P. CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 17916 of 2018 PETITIONER: RESPONDENTS: WP(C).No. 18918 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDUWEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940WP(C).No. 17919 of 2018 PETITIONER: WP(C).No. 17916 of 2018 PETITIONER: RESPONDENTS: WP(C).No. 18918 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDUWEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940WP(C).No. 17919 of 2018 PETITIONER: M/S. PACE POWER SYSTEMS (P) LTD.KARIPPAI HOUSE, N.H.ROAD, THAIKKATTUKARA.P.O, OPP.FIT ALUVA, ERNAKULAM, REPRESENTED BY ITS CIRCLE MANAGER, MADHU.K. KARIPPAI HOUSE, N.H.ROAD, THAIKKATTUKARA.P.O, BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE COMMERCIAL TAX OFFICERWORKS CONTRACT,PALAKKAD-678 001.2THE COMMISSIONERSTATE GOODS AND SERVICES TAX DEPARTMENT,THIRUVANANTHAPURAM-695 001.3THE INSPECTING ASST.COMMISSIONERDEPARTMENT OF COMMERCIAL TAXES, PALAKKAD-678 001. 4THE MANAGERSTATE BANK OF INDIA, INDUSTRIAL FINANCE BRANCH, 61, RESIDENCY PLAZA, RESIDENCY ROAD,BENGALURU-560 025. BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.SRI.JAICE JACOB SC SBI WP(C).No. 18918 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 18719 of 2018 PETITIONER: SKY GOLDPERUMBA, PAYYANNUR, KANNUR DISTRICT. PIN-670 307 REPRESENTED BY ITS MANGING PARTNER S. ASHRAFBY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.M.RAJAGOPAL RESPONDENTS: 1STATE TAX OFFICERSGST DEPARTMENT, PAYYANNUR, KANNUR DISTRICT-PIN 670 3072THE 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. WP(C).No. 18918 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDUWEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940WP(C).No. 18720 of 2018 PETITIONER: PANAKKAL DISTRIBUTORSPANAKKAL COMPLEX, MARKET ROAD, PALAKKAD-678 001, REPRESENTED BY ITS PROPRIETOR SHRI.P.V JOSEPH BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: WP(C).20117/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDUWEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940WP(C).No. 18720 of 2018 PETITIONER: PANAKKAL DISTRIBUTORSPANAKKAL COMPLEX, MARKET ROAD, PALAKKAD-678 001, REPRESENTED BY ITS PROPRIETOR SHRI.P.V JOSEPH BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).17919/2018, WP(C).No. 18918 of 2018 & CONN. CASES WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDUWEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940WP(C).No. 20117 of 2018 PETITIONER: M/S.ATLAS JEWELLERYHIGHWAY, TALIPARAMBA, KANNUR DISTRICT REPRESENTED BY ITS PROPRIETOR,SHRI.M.V.PRATHEESH KUMAR. BY ADVS.SRI.T.M.SREEDHARAN (SR.)SMT.DIVYA RAVINDRANSRI.R.BHASKARA KRISHNAN RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF STATE TAX,SPECIAL CIRCLE,STATE GST DEPARTMENT,KANNUR 673 001.2THE COMMISSIONER OF STATE TAXESTAX TOWER, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM-695 002. 3STATE OF KERALAREPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).No. 18918 of 2018 & CONN. CASES WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDUWEDNESDAY, THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 20318 of 2018 PETITIONER: PEETHAMBARAN.VPROPRIETOR, CHEERAMKUNNU SAND UNIT, PATHIRIKAVALA,KRISHNAGIRI, MEENANGADI, WAYANAD DISTRICT, PIN-673 591. BY ADVS.SRI.K.N.SREEKUMARANSMT.V.P.SEENA DEVISRI.P.J.ANILKUMAR (A-1768) RESPONDENTS: 1STATE TAX OFFICERSTATE GOODS & SERVICES TAX DEPARTMENT,KALPETTA, WAYANAD DISTRICT, PIN-673 121. 2COMMISSIONER OF STATE TAXESTAX TOWER, KARAMANA,THIRUVANANTHAPURAM-695 002. 3STATE OF KERALAREPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695 002.REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695 002. 5UNION OF INDIAREPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, WP(C).No. 18918 of 2018 & CONN. CASES NORTH BLOCK, NEW DELHI- 110 001. 6 INSPECTING ASSISTANT COMMISSIONERS.G.S.T DEPARTMENT,KALPETTA, WAYANAD DISTRICT-673 121. BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMSSRI.R.HARISHANKAR SC CENTRAL BOARD OF EXCISE AMP CUSTOMS 2COMMISSIONER OF STATE TAXESTAX TOWER, KARAMANA,THIRUVANANTHAPURAM-695 002. 3STATE OF KERALAREPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695 002.REPRESENTED BY IT'S SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM-695 002. 5UNION OF INDIAREPRESENTED BY IT'S PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, WP(C).No. 18918 of 2018 & CONN. CASES NORTH BLOCK, NEW DELHI- 110 001. 6 INSPECTING ASSISTANT COMMISSIONERS.G.S.T DEPARTMENT,KALPETTA, WAYANAD DISTRICT-673 121. BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMSSRI.R.HARISHANKAR SC CENTRAL BOARD OF EXCISE AMP CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 20319 of 2018 PETITIONER: PEEDIAKKAL SAW MILL & TIMBERSVAZHAPPILLY, MUDAVOOR P.O., MUVATTUPUZHA, ERNAKULAM DISTRICT, PIN-686 673, REPRESENTED BY ITS MANAGING PARTNER, P.S. NAZER.BY ADV. SRI.R.MURALIDHARAN (AROOR) WP(C).No. 18918 of 2018 & CONN. CASES 5THE ASSISTANT COMMISSIONER OF STATE TAXSTATE GOODS AND SERVICE TAX DEPARTMENT, MUVATTUPUZHA, PIN-686 673.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.,SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDUWEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940WP(C).No. 20719 of 2018 PETITIONER: SUJITH YPROPRIETOR, S.L. ELECTRICALS WORKS,JOY VILLA, MRA 230, MOOLAVILAKOM JUNCTION, VANCHIYOOR, THIRUVANANTHAPURAM.BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI. V.SURENDRAN RESPONDENTS: 1THE STATE TAX OFFICER -3 (WORKS CONTRACT)STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001.2THE STATE OF KERALAREP. 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. BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR.,SRI.R.PRASANTH KUMAR CGC WP(C).No. 18918 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18918 of 2018 & CONN. CASES BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR.,SRI.R.PRASANTH KUMAR CGC WP(C).No. 18918 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDUWEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 24717 of 2018 PETITIONER/S: IMPERIAL TILE COLLECTIONSTP VII 4024, RANGOON TOWER, WAYANAD ROAD, THAMARASSERY, KOZHIKODE - 673 573 REPRESENTEDBY ITS MANAGING PARTNER ABDU RASAK.BY ADVS.SRI.C.S.ARUN SHANKARSRI.S.SHYAM KUMARSRI.T.G.MADHAVANUNNI RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).No. 18918 of 2018 & CONN. CASES WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDUWEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940WP(C).No. 24718 of 2018 PETITIONER: JAMAL RAWTHERBISMI TRADERS, AGED 67 YEARS,S/O.THARAKAN RAWTHAR, HIGH SCHOOL JUNCTION,SOORANAD P.O., KOLLAM- 690 522. BY ADVS.SRI.P.B.SAHASRANAMANSRI.T.S.HARIKUMAR RESPONDENTS: 1THE COMMERCIAL TAX OFFICERKARUNAGAPPALLY, KOLLAM- 690 518.2THE COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001.3SECRETARYTAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695 001.4CENTRAL BOARD OF EXCISE AND CUSTOMS,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI- 110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMS WP(C).No. 18918 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDUWEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 24916 of 2018 PETITIONER: M/S. MELCO HOME APPLIANCES DOOR NO.7/502 E, MELCO BUILDING, KALAPAKA STREET, MELE PATTAMBI P.O.,PALAKKAD DISTRICT, REPRESENTED BY ITS MANAGING PARTNER,SYED. BY ADVS.SMT.S.K.DEVISMT.P.K.MAYA DEVI RESPONDENTS: 1THE STATE TAX OFFICERPATTAMBI - 679 104. 2THE SECRETARYTAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM - 695 001.3CENTRL BOARD OF EXCISE ANS CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001. WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDUWEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940 WP(C).No. 24916 of 2018 PETITIONER: M/S. MELCO HOME APPLIANCES DOOR NO.7/502 E, MELCO BUILDING, KALAPAKA STREET, MELE PATTAMBI P.O.,PALAKKAD DISTRICT, REPRESENTED BY ITS MANAGING PARTNER,SYED. BY ADVS.SMT.S.K.DEVISMT.P.K.MAYA DEVI RESPONDENTS: 1THE STATE TAX OFFICERPATTAMBI - 679 104. 2THE SECRETARYTAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM - 695 001.3CENTRL BOARD OF EXCISE ANS CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001. BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMSSRI.RAMAVARMA REGHUNATHAN THAMBURAN SC CENTRAL BOARD OF EXCISE AMP CUSTOMS WP(C).No. 18918 of 2018 & CONN. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24917/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18918 of 2018 & CONN. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDUWEDNESDAY,THE 16TH DAY OF JANUARY 2019 / 26TH POUSHA, 1940WP(C).No. 24917 of 2018 PETITIONER: ARUN K.A.AGED 33 YEARSPROPRIETOR, M/S.KITECHEN WORLD, ATEF PALACE, KAIPAMANGALAM, THRISSUR. BY ADVS.SMT.S.K.DEVISRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1THE STATE TAX OFFICERSTATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, KOLDUNGALLUR -680 644.2THE COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM 695 001.3THE SECRETARY, TXES DEPARTMENTGOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM -695 001.4UNION OF INDIAREPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., WP(C).No. 18918 of 2018 & CONN. CASES JAISHANKAR V. NAIR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.01.2019, ALONG WITH WP(C).18918/2018, WP(C).24916/2018, WP(C).24717/2018, WP(C).24718/2018, WP(C).20719/2018, WP(C).20319/2018, WP(C).20318/2018, WP(C).20117/2018, WP(C).18719/2018, WP(C).18720/2018, WP(C).17919/2018, WP(C).17916/2018, WP(C).17318/2018, WP(C).16519/2018, WP(C).16317/2018, WP(C).15716/2018, WP(C).15718/2018, WP(C).14117/2018, WP(C).14116/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 18918 of 2018 & CONN. CASES JUDGMENT [WP(C) 18918/2018, WP(C).14116/2018, WP(C).14117/2018,WP(C).15716/2018, WP(C).15718/2018, WP(C).16317/2018,WP(C).16519/2018, WP(C).17318/2018, WP(C).17916/2018,WP(C).17919/2018, WP(C).18719/2018, WP(C).18720/2018,WP(C).20117/2018, WP(C).20318/2018, WP(C).20319/2018,WP(C).20719/2018, WP(C).24717/2018, WP(C).24718/2018,WP(C).24916/2018, WP(C).24917/2018] In this batch of writ petitions the petitionershave laid challenge, amongst others, on the ground thatSection 174 of the KSGST Act is ultra vires of thestate's legislative power or on the ground that thedemand is barred by limitation under Section 25(1) ofthe KVAT Act. In some cases, both the grounds have beentaken. 2. All counsel agree that the issues stand squarelycovered against the petitioners by judgment dated 11[th]January 2019 in W.P (C)NO.11335 of 2018 and connectedcases. I, therefore, dismiss the writ petitions applyingthe ratio of the judgment referred to above. Sd/- DAMA SESHADRI NAIDUJUDGE JS WP(C).No. 18918 of 2018 & CONN. CASES In this batch of writ petitions the petitionershave laid challenge, amongst others, on the ground thatSection 174 of the KSGST Act is ultra vires of thestate's legislative power or on the ground that thedemand is barred by limitation under Section 25(1) ofthe KVAT Act. In some cases, both the grounds have beentaken. 2. All counsel agree that the issues stand squarelycovered against the petitioners by judgment dated 11[th]January 2019 in W.P (C)NO.11335 of 2018 and connectedcases. I, therefore, dismiss the writ petitions applyingthe ratio of the judgment referred to above. Sd/- DAMA SESHADRI NAIDUJUDGE JS WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 18918/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1. COPY OF THE ASSESSMENT ORDER NO. 32150725762/06/2017 DATED 30.10.2017 ISSUEDBY THE IST RESPONDENT. EXHIBIT P2. COPY OF THE INTERIM ORDER PASSED BY THIS HONOURABLE COURT IN WPC 11335/2018 DATED 04.04.2018. EXHIBIT P3. COPY OF THE R R NOTICE NO.2018/4483/07 DATED 10.04.2018 ISSUED BY THE 5TH RESPONDENT DEMANDING THE PAYMENT OF THE ASSESSED TAX IN EXHIBIT P1 ORDER. WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 14116/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1: TRUE COPY OF THE ADJOURNMENT LETTER GIVEN BY E-MAIL DATED 13.04.2018. EXHIBIT-P2: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY1ST RESPONDENT FOR THE YEAR 2011-12 DATED 12.04.2018. EXHIBIT-P3: TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO.13930/2018 DATED 13.04.2018. EXHIBIT-P4: TRUE COPY OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 12.04.2018. WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 14117/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF PENALTY ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 05.03.2018. EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER IN WPC NO. 13930/2018 DATED 13.04.2018. EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE IN FORM NO. 12 ISSUED BY 1ST RESPONDENT DATED 05.03.2018. WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 15716/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1TRUE COPY OF THE NOTICE NO. 32110273045/2012-13 DATED 20/04/2018 ISSUEDBY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE I, SGST DEPARTMENT, KOZHIKODE U/S 25(1) OF THE KERALA VALUE ADDED TAX ACT, 2003 EXHIBIT-P2TRUE COPY OF THE STAY ORDER IN W.P(C) 11335/2018 WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 15718/2018 PETITIONER'S/S EXHIBITS: EXHIBITP1 A TRUE COPY OF THE SHAW CAUSE NOTICE ISSUEDU/S 25(1) OF THE KVAT ACT FOR 2015-16 DATED16-04-2018 EXHIBIT P2A TRUE COPY OF THE SHAW CAUSE NOTICE ISSUEDU/S 25(1) OF THE KVAT ACT FOR 2016-17 DATED04-04-2018 WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 16317/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1:A TRUE COPY OF ASSESSMENT ORDER PASSED FOR 2015-16 DATED 22.01.2018. EXHIBIT-P2:THE TRUE COPY OF THE REVISED NOTICE DATED 19.03.2018 UNDER SECTION 25(1) OF THE KVAT ACT PROPOSING TO REOPEN THE ASSESSMENT. EXHIBIT-P3:A TRUE COPY OF THE CONSTITUTIONAL [101ST AMENDMENT] ACT 2016. EXHIBIT-P4:A TRUE COPY OF THE UNION LIST TO SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT-P5:A TRUE COPY OF THE STATE LIST TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OFINDIA. EXHIBIT-P6: A TRUE COPY OF THE NOTIFICATION NO.SO 2986[E] DATED: 16.09.2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 16519/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF ANNUAL RETURN FOR THE YEAR 2012-13. EXHIBIT P1(A)COPY OF ANNUAL RETURN FOR THE YEAR 2013-14. EXHIBIT P1(B)COPY OF ANNUAL RETURN FOR THE YEAR 2014-15. EXHIBIT P1(C) COPY OF ANNUAL RETURN FOR THE YEAR 2015-16. EXHIBIT-P3:A TRUE COPY OF THE CONSTITUTIONAL [101ST AMENDMENT] ACT 2016. EXHIBIT-P4:A TRUE COPY OF THE UNION LIST TO SEVENTH SCHEDULE TO THE CONSTITUTION OF INDIA. EXHIBIT-P5:A TRUE COPY OF THE STATE LIST TO THE SEVENTH SCHEDULE TO THE CONSTITUTION OFINDIA. EXHIBIT-P6: A TRUE COPY OF THE NOTIFICATION NO.SO 2986[E] DATED: 16.09.2016 ISSUED BY THE DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA. WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 16519/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF ANNUAL RETURN FOR THE YEAR 2012-13. EXHIBIT P1(A)COPY OF ANNUAL RETURN FOR THE YEAR 2013-14. EXHIBIT P1(B)COPY OF ANNUAL RETURN FOR THE YEAR 2014-15. EXHIBIT P1(C) COPY OF ANNUAL RETURN FOR THE YEAR 2015-16. EXHIBIT P1(D)COPY OF ANNUAL RETURN FOR THE YEAR 2016-17.EXHIBIT P2COPY OF ORDER DATED 20.4.2018 ISSUED BY THE1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2012-13.EXHIBIT P2COPY OF ORDER DATED 20.4.2018 ISSUED BY THE1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2012-13. EXHIBIT P2(A)COPY OF ORDER DATED 21.4.2018 ISSUED BY THE1ST RESPONDENT UNDER SECTION 25(A) FOR THE YEAR 2013-14.1ST RESPONDENT UNDER SECTION 25(A) FOR THE YEAR 2013-14. EXHIBIT P2(B)COPY OF ORDER DATED 21.4.2018 ISSUED BY THE1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15.1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2014-15. EXHIBIT P2(C)COPY OF ORDER DATED 21.4.2018 ISSUED BY THE1ST RESPONDENT UNDER SECTION 25(A) FOR THE YEAR 2015-16.1ST RESPONDENT UNDER SECTION 25(A) FOR THE YEAR 2015-16. EXHIBIT 2(D)COPY OF ORDER DATED 21.4.2018 ISSUED BY THE1ST RESPONDENT UNDER SECTION 25(A) FOR THE YEAR 2016-17.1ST RESPONDENT UNDER SECTION 25(A) FOR THE YEAR 2016-17. EXHIBIT P3COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018.ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018. WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 17318/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09. EXHIBIT P1(A)COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2009-10. EXHIBIT P2COPY OF ORDER IN W.P.(C)NO. 11335/18 OF THIS HON'BLE COURT. WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 17916/2018 PETITIONER'S/S EXHIBITS: EXT.P1TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.32081025565/2011-12 DATED 11.12.2017 EXT.P2TRUE COPY OF THE IMPUGNED ASSESSMENT ORDER 32081025565/2011-12 DATED 19.03.2018 WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 17919/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXT.P1(A) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXT.P2 COPY OF LETTER ISSUED BY THE 3RD RESPONDENTTO THE 4TH RESPONDENT DATED 28.05.2018 EXT.P3COPY OF ORDER IN W.P.(C)NO.11335/18 OF THISHON'BLE COURT DATED 04.04.2016 WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 18719/2018 PETITIONER'S/S EXHIBITS: EXHIBT-P1COPY OF ANNUAL RETURN FOR THE YEAR 2016-17 EXHIBIT-P2 COPY OF ORDER DATED 18-04-2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2016-17 EXHIBIT-P3COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018 WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 18720/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2015-16 DATED 21/7/2016 EXHIBIT P2 COPY OF NOTICE DATED 15/5/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13/4/2018 ISSUED BY THIS HON'BLE COURT IN WPC NO. 13552 OF 2018. WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 20117/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE NO.32120413975/2016-17 U/S.25(1) DATED 2/3/2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 4/4/2018 IN WPC NO.11335/2018 OF THIS HON'BLE COURT IN THE CASE OF M/S.SHEEN GOLDEN JEWELS (INDIA) PVT. LTD WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 18720/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2015-16 DATED 21/7/2016 EXHIBIT P2 COPY OF NOTICE DATED 15/5/2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13/4/2018 ISSUED BY THIS HON'BLE COURT IN WPC NO. 13552 OF 2018. WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 20117/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE NO.32120413975/2016-17 U/S.25(1) DATED 2/3/2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER DATED 4/4/2018 IN WPC NO.11335/2018 OF THIS HON'BLE COURT IN THE CASE OF M/S.SHEEN GOLDEN JEWELS (INDIA) PVT. LTD WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 20318/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO. 32140406338/2014-15 DATED 5-5-2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO. 32140406338/2015-16 DATED 5-5-2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF THE ORDER IN W.P(C) 11335/2018OF THIS HON'BLE COURT DATED 4-4-2018. WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 20319/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER PASSED BYTHE 1ST RESPONDENT FOR THE YEAR 2014-2015, DATED 11.05.2018. WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 20719/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1.COPY OF ANNUAL RETURN FOR THE YEAR 2011-12 EXHIBIT P2. COPY OF ORDER DATED 14.5.2018 ISSUED BY THE1ST RESPONDENT FOR THE YEAR 2011-2012 U/S.25 EXHIBIT P3. COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN W.P.(C)NO.13552 OF 2018 WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 24717/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1: TRUE COPY OF THE ASSESSMENT ORDER DATED 21/01/2018 ISSUED U/S25(1) OF THE KVAT ACT,2003 BY THE 2ND RESPONDENT FOR THE YEAR 2011 - 2012 EXHIBIT P2: TRUE COPY OF THE ORDER DATED 04/04/2018 OF THE HON'BLE HIGH COURT IN WPC.NO.11335 OF 2018 WP(C).No. 18918 of 2018 & CONN. CASES APPENDIX OF WP(C) 24718