Wp(C)/21377/2018 Of M/S.prime Star Diamond v. The Agricultural Income Tax & 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. 24171 of 2018 PETITIONER: M/S. A.K.P METALS & ALLOYSALANGADAN HOUSE ROSA BHAVAN,A.L.JACOB ROAD, ERNAKULAM,REPRESENTED BY ITS MANAGING PARTNER JOSE ANTONY.BY ADV. SMT.S.K.DEVI RESPONDENTS: 1THE INTELLIGENCE OFFICER,SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM AT EDAPPALLY-682 024.2THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001.3CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001.4THE INSPECTING ASST.COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KAKKANAD, KOCHI-682 030. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GPDR. THUSHARA JAMES. SR. SC. SRI. SREELAL N. WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON11.01.2019, ALONG WITH WP(C).14980/2018, WP(C).15138/2018,WP(C).19779/2018,WP(C).20778/2018,WP(C).20976/2018,WP(C).20980/2018,WP(C).21176/2018,WP(C).21377/2018,WP(C).21378/2018,WP(C).21379/2018,WP(C).21578/2018,WP(C).21580/2018,WP(C).21976/2018,WP(C).22380/2018,WP(C).22578/2018,WP(C).22579/2018,WP(C).22979/2018,WP(C).22980/2018, WP(C).24157/2018, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: WP(C).No. 24171 of 2018 & CON. 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. 14980 of 2018 PETITIONER: M/S.GLAZE, DOOR NO.40/1662, KOLLAMPARAMBLE BUILDING, CONVENT JUNCTION, MARKET ROAD, COCHIN-682011,REPRESENTED BY ITS PARTNER SMT.NASEEMA ABDUL SAMAD. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1STATE TAX OFFICER, GOODS AND SERVICES TAX DEPARTMENT, 3RD CIRCLE, CLAS TOWER, ERNAKULAM, COCHIN-682018.DEPARTMENT, 3RD CIRCLE, CLAS TOWER, ERNAKULAM, COCHIN-682018. 2THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695022.DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695022. 3STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001.GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4CENTRAL BOARD OF EXCISE & CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001.REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. 5ASSISTANT COMMISSIONER, GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, KAKKANAD, COCHIN-682030.DEPARTMENT, CIVIL STATION, KAKKANAD, COCHIN-682030. BY ADVS. SRI.RAMAVARMA REGHUNATHAN THAMBURAN SC CENTRAL BOARD OF EXCISE AMP CUSTOMS, SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018, WP(C).20980/2018, WP(C).21176/2018, WP(C).21377/2018, WP(C).21378/2018, WP(C).21379/2018, WP(C).21578/2018, WP(C).21580/2018, WP(C).21976/2018, WP(C).No. 24171 of 2018 & CON. CASES WP(C).22380/2018, WP(C).22578/2018, WP(C).22579/2018, WP(C).22979/2018, WP(C).22980/2018, WP(C).15138/2018, WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24171 of 2018 & CON. 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. 15138 of 2018 PETITIONER: RATHEESH GOPAL, AGED 39 YEARS, SOLE PROPRIETOR, NIHON TECHNOLOGIES, PONNURUNNI, VYTTILA.P.O., ERNAKULAM DISTRICT, PIN-682 019. BY ADVS.SRI.R.MURALIDHARAN (AROOR)SRI.R.RAMAKRISHNAN POTTY RESPONDENTS: WP(C).No. 24171 of 2018 & CON. CASES WP(C).22380/2018, WP(C).22578/2018, WP(C).22579/2018, WP(C).22979/2018, WP(C).22980/2018, WP(C).15138/2018, WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24171 of 2018 & CON. 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. 15138 of 2018 PETITIONER: RATHEESH GOPAL, AGED 39 YEARS, SOLE PROPRIETOR, NIHON TECHNOLOGIES, PONNURUNNI, VYTTILA.P.O., ERNAKULAM DISTRICT, PIN-682 019. BY ADVS.SRI.R.MURALIDHARAN (AROOR)SRI.R.RAMAKRISHNAN POTTY RESPONDENTS: 1THE STATE TAX OFFICERSECOND CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, TRIPUNITHURA, KOCHI, PIN-682 302.SECOND CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, TRIPUNITHURA, KOCHI, PIN-682 302. 2THE COMMISSIONER OF STATE TAXESTAX TOWER, KILLIPALAM, TAX TOWER, KILLIPALAM, KARAMANA.P.O.,THIRUVANANTHAPURAM-695 002. 3STATE OF KERALAREPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 002.REPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 002. 4CENTRAL BOARD OF EXCISE & CUSTOMSDEPARTMENT OF OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001.DEPARTMENT OF OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 5THE INSPECTING ASSISTANT COMMISSIONERDEPARTMENT OF COMMERCIAL TAXES,DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM AT CIVIL STATION, KAKKANAD, PIN-682 030. 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 AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018, WP(C).14980/2018, WP(C).20980/2018, WP(C).21176/2018, WP(C).21377/2018, WP(C).21378/2018, WP(C).No. 24171 of 2018 & CON. CASES WP(C).21379/2018, WP(C).21578/2018, WP(C).21580/2018, WP(C).21976/2018, WP(C).22380/2018, WP(C).22578/2018, WP(C).22579/2018, WP(C).22979/2018, WP(C).22980/2018, WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24171 of 2018 & CON. 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. 19779 of 2018 PETITIONER: A.N. ENTERPRISES, NUT STREET,VADAKARA-673105,REPRESENTED BY NIJULAL .S.N.PROPRIETOR, A.N.ENTERPRISES. BY ADVS.SRI.K.M.CHERIANSRI.N.JAYAKUMARSRI.R.RAMAKRISHNAN POTTY RESPONDENTS: 1THE STATE TAX OFFICER, CIVIL STATION,VADAKARA-673101.CIVIL STATION,VADAKARA-673101. DEPARTMENT OF STATE GOODS AND SERVICES TAX,MINI 2THE COMMISSIONERDEPARTMENT OF STATE GOODS AND SERVICES TAX,THIRUVANANTHAPURAM-695001.DEPARTMENT OF STATE GOODS AND SERVICES TAX,THIRUVANANTHAPURAM-695001. 3THE STATE OF KERALAREPRESENTED BY THE SECRETARY,DEPARTMENT OF TAXES,SECRETARIAT,THIRUVANANTHAPURAM-695001.REPRESENTED BY THE SECRETARY,DEPARTMENT OF TAXES,SECRETARIAT,THIRUVANANTHAPURAM-695001. 4CENTRAL BOARD OF EXCISE & CUSTOMSDEPARTMENT 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. 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 AND CUSTOMS.SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).14980/2018, WP(C).20980/2018, WP(C).21176/2018, WP(C).21377/2018, WP(C).21378/2018, WP(C).21379/2018, WP(C).No. 24171 of 2018 & CON. CASES WP(C).21578/2018, WP(C).21580/2018, WP(C).21976/2018, WP(C).22380/2018, WP(C).22578/2018, WP(C).22579/2018, 4CENTRAL BOARD OF EXCISE & CUSTOMSDEPARTMENT 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. 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 AND CUSTOMS.SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).14980/2018, WP(C).20980/2018, WP(C).21176/2018, WP(C).21377/2018, WP(C).21378/2018, WP(C).21379/2018, WP(C).No. 24171 of 2018 & CON. CASES WP(C).21578/2018, WP(C).21580/2018, WP(C).21976/2018, WP(C).22380/2018, WP(C).22578/2018, WP(C).22579/2018, WP(C).22979/2018, WP(C).22980/2018, WP(C).15138/2018, WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING WP(C).No. 24171 of 2018 & CON. 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. 20778 of 2018 PETITIONER: M/S. MALABAR CEMENTS LTD., WALAYAR DAM POST,PALAKKAD, REPRESENTED BY V.B.RAMACHANDRAN NAIR, MANAGING DIRECTOR. BY ADVS.SRI.HARISANKAR V. MENONSMT.K.KRISHNASMT.MEERA V.MENON RESPONDENTS: 1THE ASST. COMMISSIONER (ASSESSMENT)COMMERCIAL TAXES SPECIAL CIRCLE,PALAKKAD- 678 0012THE COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM- 695 0013SECRETARY TAXES DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM- 695 001 BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).19779/2018,WP(C).14980/2018,WP(C).20980/2018,WP(C).21176/2018,WP(C).21377/2018,WP(C).21378/2018,WP(C).21379/2018,WP(C).21578/2018,WP(C).21580/2018,WP(C).21976/2018,WP(C).22380/2018,WP(C).22578/2018,WP(C).22579/2018,WP(C).22979/2018,WP(C).22980/2018,WP(C).15138/2018,WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: WP(C).No. 24171 of 2018 & CON. 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. 20976 of 2018 PETITIONER:THAFSEERA SHAMIR, AGED 50 YEARS, PROPRIETOR, M/S. BHARATH METALS,CHENGARA, PATTIMATTOM.P.O., PERUMBAVOOR. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANYRESPONDENTS:1COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE, 2ND CIRCLE,PERUMBAVOOR-683 542.2THE COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA.P.O., THIRUVANANTHAPURAM-695 001.3THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM-695 001.4CENTRAL BOARD OF EXCISE & CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001.5INSPECTING ASSISTANT COMMISSIONER,COMMERCIAL TAXES, MINI CIVIL STATION,MUVATTUPUZHA-686 661. 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 AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019,ALONG WITH WP(C).20778/2018, WP(C).19779/2018, WP(C).14980/2018,WP(C).20980/2018,WP(C).21176/2018,WP(C).21377/2018,WP(C).21378/2018,WP(C).21379/2018,WP(C).21578/2018,WP(C).21580/2018,WP(C).21976/2018,WP(C).22380/2018,WP(C).22578/2018,WP(C).22579/2018,WP(C).22979/2018,WP(C).22980/2018,WP(C).15138/2018,WP(C).24157/2018,WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24171 of 2018 & CON. 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. 20980 of 2018 PETITIONER: SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019,ALONG WITH WP(C).20778/2018, WP(C).19779/2018, WP(C).14980/2018,WP(C).20980/2018,WP(C).21176/2018,WP(C).21377/2018,WP(C).21378/2018,WP(C).21379/2018,WP(C).21578/2018,WP(C).21580/2018,WP(C).21976/2018,WP(C).22380/2018,WP(C).22578/2018,WP(C).22579/2018,WP(C).22979/2018,WP(C).22980/2018,WP(C).15138/2018,WP(C).24157/2018,WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24171 of 2018 & CON. 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. 20980 of 2018 PETITIONER: RAJESHKUMAR R.,AGED 39 YEARS, PROPRIETOR, M/S A.K.R. TRADERS,OLIPPARA, KAIRADY, PALAKKAD. BY ADVS. SRI.SAJAN VARGHEESE K. SRI.LIJU. M.P RESPONDENTS: BY ADVS.SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS,SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS, SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE ANDCUSTOMS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019,ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018,WP(C).14980/2018,WP(C).21176/2018,WP(C).21377/2018,WP(C).21378/2018,WP(C).21379/2018,WP(C).21578/2018,WP(C).21580/2018,WP(C).21976/2018,WP(C).22380/2018,WP(C).22578/2018,WP(C).22579/2018,WP(C).22979/2018,WP(C).22980/2018,WP(C).15138/2018,WP(C).24157/2018,WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24171 of 2018 & CON. 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. 21176 of 2018 PETITIONER: M/S. T.S. KALYANARAMA IYER, TEXTILE DEALER, POST OFFICE ROAD, THRISSUR,REPRESENTED BY ITS PARTNER R.UMA. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.M.RAJAGOPAL RESPONDENTS: 1THE STATE TAX OFFICER, SGST DEPARTMENT, POOTHOLE, THRISSUR, PIN:680004.2THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001.3UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. BY ADVS. SRI.B.RAMACHANDRAN, CGC, ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018,WP(C).19779/2018,WP(C).14980/2018,WP(C).20980/2018,WP(C).21377/2018,WP(C).21378/2018,WP(C).21379/2018,WP(C).21578/2018,WP(C).21580/2018,WP(C).21976/2018,WP(C).22380/2018,WP(C).22578/2018,WP(C).22579/2018,WP(C).22979/2018,WP(C).22980/2018,WP(C).15138/2018,WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: WP(C).No. 24171 of 2018 & CON. 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. 21377 of 2018 PETITIONER: M/S.PRIME STAR DIAMONDXIV/619, ANJUR, MUNDUR P.O., THRISSUR DISTRICT-680 549 REPRESENTED BY ITS MANAGING PARTNER, SIBIN FRANCIS BY ADVS.SRI.K.J.ABRAHAMSRI.NIKHIL JOHN RESPONDENTS: 1THE AGRICULTURAL INCOME TAX & STATE TAX OFFICERDEPARTMENT OF STATE GOODS AND SERVICES TAX, POOTHOLE P.O., THRISSUR DISTRICT-680 004DEPARTMENT OF STATE GOODS AND SERVICES TAX, POOTHOLE P.O., THRISSUR DISTRICT-680 004 2THE COMMISSIONER, STATES GOODS AND SERVICES TAX DEPARTMENT, KARAMANA P.O.,THIRUVANANTHAPURAM DISTRICT - 695 001DEPARTMENT, KARAMANA P.O.,THIRUVANANTHAPURAM DISTRICT - 695 001 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. 21377 of 2018 PETITIONER: M/S.PRIME STAR DIAMONDXIV/619, ANJUR, MUNDUR P.O., THRISSUR DISTRICT-680 549 REPRESENTED BY ITS MANAGING PARTNER, SIBIN FRANCIS BY ADVS.SRI.K.J.ABRAHAMSRI.NIKHIL JOHN RESPONDENTS: 1THE AGRICULTURAL INCOME TAX & STATE TAX OFFICERDEPARTMENT OF STATE GOODS AND SERVICES TAX, POOTHOLE P.O., THRISSUR DISTRICT-680 004DEPARTMENT OF STATE GOODS AND SERVICES TAX, POOTHOLE P.O., THRISSUR DISTRICT-680 004 2THE COMMISSIONER, STATES GOODS AND SERVICES TAX DEPARTMENT, KARAMANA P.O.,THIRUVANANTHAPURAM DISTRICT - 695 001DEPARTMENT, KARAMANA P.O.,THIRUVANANTHAPURAM DISTRICT - 695 001 3THE SECRETARY, TAX DEPARTMENT,GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM DISTRICT-695 001SECRETARIAT, THIRUVANANTHAPURAM DISTRICT-695 001 4CENTRAL BOARD OF EXCISE AND CUSTOMS,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001 BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019,ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018,WP(C).14980/2018,WP(C).20980/2018,WP(C).21176/2018,WP(C).21378/2018,WP(C).21379/2018,WP(C).21578/2018,WP(C).21580/2018,WP(C).21976/2018,WP(C).22380/2018,WP(C).22578/2018,WP(C).22579/2018,WP(C).22979/2018,WP(C).22980/2018,WP(C).15138/2018,WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24171 of 2018 & CON. 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. 21378 of 2018 PETITIONER: M/S. KALLIATH BUSINESS ENTERPRISES,`KALLIATH BUILDING, CHEMBUKAVU, THRISSUR-680 020.REPRESENTED BY ITS MANAGING PARTNER, GEORGE JACOB KALLIATH. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN SRI.NIKHIL JOHN RESPONDENTS:1THE COMMERCIAL TAX OFFICER, I CIRCLE, DEPARTMENT OFCOMMERCIAL TAXES, POOTHOLE, THRISSUR-680 004.1THE COMMERCIAL TAX OFFICER, I CIRCLE, DEPARTMENT OFCOMMERCIAL TAXES, POOTHOLE, THRISSUR-680 004. 2THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT,KARAMANA PO, THIRUVANANTHAPURAM DISTRICT-695 001. 3THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM DISTRICT-695 001.KERALA,SECRETARIAT, THIRUVANANTHAPURAM DISTRICT-695 001. 4CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI-110 001.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 AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019,ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018,WP(C).14980/2018,WP(C).20980/2018,WP(C).21176/2018,WP(C).21377/2018,WP(C).21379/2018,WP(C).21578/2018,WP(C).21580/2018,WP(C).21976/2018,WP(C).22380/2018,WP(C).22578/2018,WP(C).22579/2018,WP(C).22979/2018,WP(C).22980/2018,WP(C).15138/2018,WP(C).24157/2018,WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24171 of 2018 & CON. 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. 21379 of 2018 PETITIONER: SUDHEERKUMAR.A.M, AGED 42 YEARS, AKKARAKKARAN HOUSE, CHEROOR P.O.,THRISSUR DISTRICT - 680 008, NOW RESIDING AT FLAT NO.301,SARINA, GOLD LINKS, LODHA,PALAVACITY, KALIAN-SHILPHATA ROAD,DOMBIVIL, MAHARASHTA - 421 204. BY ADVS.SRI.K.J.ABRAHAMSRI.NIKHIL JOHN RESPONDENTS: WP(C).No. 24171 of 2018 & CON. 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. 21379 of 2018 PETITIONER: SUDHEERKUMAR.A.M, AGED 42 YEARS, AKKARAKKARAN HOUSE, CHEROOR P.O.,THRISSUR DISTRICT - 680 008, NOW RESIDING AT FLAT NO.301,SARINA, GOLD LINKS, LODHA,PALAVACITY, KALIAN-SHILPHATA ROAD,DOMBIVIL, MAHARASHTA - 421 204. BY ADVS.SRI.K.J.ABRAHAMSRI.NIKHIL JOHN RESPONDENTS: 1THE STATE TAX OFFICER, DEPARTMENT OF STATE GOODS AND SERVICE TAX,II CIRCLE, THRISSUR DISTRICT - 680 004. 2THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM DISTRICT - 695 001.3THE SECRETARY, 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. 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 AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019,ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018,WP(C).14980/2018,WP(C).20980/2018,WP(C).21176/2018,WP(C).21377/2018,WP(C).21378/2018,WP(C).21578/2018,WP(C).21580/2018,WP(C).21976/2018,WP(C).22380/2018,WP(C).22578/2018,WP(C).22579/2018,WP(C).22979/2018,WP(C).22980/2018,WP(C).15138/2018,WP(C).24157/2018,WP(C).24171/2018, 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. 21578 of 2018 PETITIONER:K. SASIKUMAR, PROPRIETOR, M/S. SNEHA ELECTRICALS, PLOT NO.670, SALIM RAJAN ROAD, GANDHI NAGAR, KOCHI - 682020, ERNAKULAM DISTRICT. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: 1STATE TAX OFFICER, FORMERLY: COMMERCIAL TAX OFFICER,STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE, THRIPPUNITHURA-682301.2THE COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695022.3STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001.4CENTRAL BOARD OF EXCISE AND CUSTOMSDEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADVS.SMT.A.SREEKALA SC CENTRAL BOARD OF EXCISE AMP CUSTOMSADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019,ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018,WP(C).14980/2018,WP(C).20980/2018,WP(C).21176/2018,WP(C).21377/2018,WP(C).21378/2018,WP(C).21379/2018,WP(C).21580/2018,WP(C).21976/2018,WP(C).22380/2018,WP(C).22578/2018,WP(C).22579/2018,WP(C).22979/2018,WP(C).22980/2018,WP(C).15138/2018,WP(C).24157/2018,WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24171 of 2018 & CON. 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. 21580 of 2018 PETITIONER: BEKKY CHEERANM/S.SHA RUBBER COMPANY,MUTHUKURISSI ROAD,THACHAMPARA,PALAKKAD. BY ADVS.SRI.N.MURALEEDHARAN NAIRSRI.S.JAFFERALI RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF STATE TAXSTATE GOODS SERVICE TAX DEPARTMENT KERALA,SPECIAL CIRCLE,PALAKKAD-678 001.STATE GOODS SERVICE TAX DEPARTMENT KERALA,SPECIAL 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. WP(C).No. 24171 of 2018 & CON. 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. 21580 of 2018 PETITIONER: BEKKY CHEERANM/S.SHA RUBBER COMPANY,MUTHUKURISSI ROAD,THACHAMPARA,PALAKKAD. BY ADVS.SRI.N.MURALEEDHARAN NAIRSRI.S.JAFFERALI RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF STATE TAXSTATE GOODS SERVICE TAX DEPARTMENT KERALA,SPECIAL CIRCLE,PALAKKAD-678 001.STATE GOODS SERVICE TAX DEPARTMENT KERALA,SPECIAL 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. 5THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES,PALAKKAD-678 001. BY ADVS.SRI.RAMAVARMA REGHUNATHAN THAMBURAN SC CENTRAL BOARD OF EXCISE AMP CUSTOMS, SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. WP(C).No. 24171 of 2018 & CON. CASES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018, WP(C).14980/2018, WP(C).20980/2018, WP(C).21176/2018, WP(C).21377/2018, WP(C).21378/2018, WP(C).21379/2018, WP(C).21578/2018, WP(C).21976/2018, WP(C).22380/2018, WP(C).22578/2018, WP(C).22579/2018, WP(C).22979/2018, WP(C).22980/2018, WP(C).15138/2018, WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24171 of 2018 & CON. CASES IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY ,THE 11TH DAY OF JANUARY 2019 / 21ST POUSHA, 1940WP(C).No. 21976 of 2018 PETITIONER: M/S.FILCAP MARKETING COMPANYREGISTERED PARTNERSHIP FIRM 40/9168A, CHITTOOR ROAD, ERNAKULAM, KOCHI-35,REP. BY ITS PARTNER SHRI.VARGHESE VINEETH,AGED 34, S/O. LATE P.A VARGHESE, PULIKKAN HOUSE,MUKKATTUKARA, NETTISSERY,THRISSUR 680 657. BY ADVS.SRI.DINESH R.SHENOYSRI.K.C.BALAGOPAL (ALWAYE) RESPONDENTS: THE STATE TAX OFFICERO/O. ASST. COMMISSIONER(ASSESSMENT) COMMERCIAL TAXES,SPECIAL CIRCLE I, ERNAKULAM, COCHIN 682 015. BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018,WP(C).19779/2018,WP(C).14980/2018,WP(C).20980/2018,WP(C).21176/2018,WP(C).21377/2018,WP(C).21378/2018,WP(C).21379/2018,WP(C).21578/2018,WP(C).21580/2018,WP(C).22380/2018,WP(C).22578/2018,WP(C).22579/2018,WP(C).22979/2018,WP(C).22980/2018,WP(C).15138/2018,WP(C).24157/2018, WP(C).24171/2018, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: WP(C).20980/2018,WP(C).21378/2018,WP(C).21580/2018,WP(C).22579/2018,WP(C).15138/2018, WP(C).No. 24171 of 2018 & CON. 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. 22380 of 2018 PETITIONER: JOYALUKKAS RETAIL PRIVATE LIMITED, CC 42/1629D, PANAKKAL TOWER, MARKET ROAD NORTH, KOMBARA, ERNAKULAM-682018, REPRESENTED BY ITS FINANCE MANAGER AND AUTHORIZED SIGNATORY, SRI.ANOOP E. BY ADVS. SRI.ASWIN GOPAKUMAR SMT.HEBA SARA ABRAHAM SMT.KALA G.NAMBIAR SRI.ANWIN GOPAKUMAR SRI.ARJUN SANTHOSH SRI.K.AMAL NATH NAIK SRI.NIRANJAN SUDHIR SRI.RENOY VINCENT RESPONDENTS: WP(C).20980/2018,WP(C).21378/2018,WP(C).21580/2018,WP(C).22579/2018,WP(C).15138/2018, WP(C).No. 24171 of 2018 & CON. 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. 22380 of 2018 PETITIONER: JOYALUKKAS RETAIL PRIVATE LIMITED, CC 42/1629D, PANAKKAL TOWER, MARKET ROAD NORTH, KOMBARA, ERNAKULAM-682018, REPRESENTED BY ITS FINANCE MANAGER AND AUTHORIZED SIGNATORY, SRI.ANOOP E. BY ADVS. SRI.ASWIN GOPAKUMAR SMT.HEBA SARA ABRAHAM SMT.KALA G.NAMBIAR SRI.ANWIN GOPAKUMAR SRI.ARJUN SANTHOSH SRI.K.AMAL NATH NAIK SRI.NIRANJAN SUDHIR SRI.RENOY VINCENT RESPONDENTS: 1STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAUPRAM-695001. 2THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-1STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM-682015. BY ADVS.ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019,ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018,WP(C).14980/2018,WP(C).20980/2018,WP(C).21176/2018,WP(C).21377/2018,WP(C).21378/2018,WP(C).21379/2018,WP(C).21578/2018,WP(C).21580/2018,WP(C).21976/2018,WP(C).22578/2018,WP(C).22579/2018,WP(C).22979/2018,WP(C).22980/2018,WP(C).15138/2018,WP(C).24157/2018,WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24171 of 2018 & CON. 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. 22578 of 2018 PETITIONER: EDUMART, T.C.25/165/2,3, PULIMOODU P.O., THIRUVANNATHAPURAM DISTRICT, PIN - 695 001 REPRESENTED BY ITS MANAGING PARTNER MUSTHAFA KOORMATH. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.M.RAJAGOPAL RESPONDENTS: 1STATE TAX OFFICER, FIRST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695 002. 2THE STATE OF KERALA, REP.BY THE PRINCIPAL SECRETARYTO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 001. 3UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI - 110001. 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.M.RAJENDRA KUMAR CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019,ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018,WP(C).14980/2018,WP(C).20980/2018,WP(C).21176/2018,WP(C).21377/2018,WP(C).21378/2018,WP(C).21379/2018,WP(C).21578/2018,WP(C).21580/2018,WP(C).21976/2018,WP(C).22380/2018,WP(C).22579/2018,WP(C).22979/2018,WP(C).22980/2018,WP(C).15138/2018,WP(C).24157/2018,WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24171 of 2018 & CON. 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. 22579 of 2018 PETITIONER: KRIPANI CARPETS & INTERIORS, T.C.29/730, EAST NADA, PALKULANGARA, THIRUVANANTHAPURAM,REPRESENTED BY ITS PARTNER S. PRASAD. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.M.RAJAGOPAL RESPONDENTS: 1STATE TAX OFFICER, SGST DEPARTMENT, THIRD CIRCLE, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002.TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. WP(C).No. 24171 of 2018 & CON. 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. 22579 of 2018 PETITIONER: KRIPANI CARPETS & INTERIORS, T.C.29/730, EAST NADA, PALKULANGARA, THIRUVANANTHAPURAM,REPRESENTED BY ITS PARTNER S. PRASAD. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.M.RAJAGOPAL RESPONDENTS: 1STATE TAX OFFICER, SGST DEPARTMENT, THIRD CIRCLE, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002.TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. 2.THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM-695001.SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM-695001.3. UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI-110001.DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. 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.M.RAJENDRA KUMAR CGC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019,ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018,WP(C).14980/2018,WP(C).20980/2018,WP(C).21176/2018,WP(C).21377/2018,WP(C).21378/2018,WP(C).21379/2018,WP(C).21578/2018,WP(C).21580/2018,WP(C).21976/2018,WP(C).22380/2018,WP(C).22578/2018,WP(C).22979/2018,WP(C).22980/2018,WP(C).15138/2018,WP(C).24157/2018,WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24171 of 2018 & CON. 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. 22979 of 2018 PETITIONER: M/S. ST.FRANCIS TILE INDUSTRIES,KAROOR.P.O., CHALAKUDY,THRISSUR,REPRESENTED BY E.D SHAJU,MG. PARTNER. BY ADVS.SRI.P.S.SOMANSMT.T.RADHAMANY RESPONDENTS: 1STATE TAX OFFICER, SGST DEPARTMENT,KAROOR.P.O., CHALAKUDY- 680 307. 2THE COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA.P.O., THIRUVANANTHAPURAM- 695 001 3THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT,THIRUVANANTHAPURAM- 695 001KERALA,SECRETARIAT,THIRUVANANTHAPURAM- 695 001 4CENTRAL BOARD OF EXCISE AND CUSTOMS,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI- 110 001 BY ADVS. ADDL. AG K.K. RAVINDRANATH., SPL. G.P. SRI. C.E. UNNIKRISHNAN., GP DR. THUSHARA JAMES.SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISE AND CUSTOMS.SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, CENTRAL BOARD OF EXCISE& CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019,ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018,WP(C).14980/2018,WP(C).20980/2018,WP(C).21176/2018,WP(C).21377/2018,WP(C).21378/2018,WP(C).21379/2018,WP(C).21578/2018,WP(C).21580/2018,WP(C).21976/2018,WP(C).22380/2018,WP(C).22578/2018,WP(C).22579/2018,WP(C).22980/2018,WP(C).15138/2018,WP(C).24157/2018,WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24171 of 2018 & CON. 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. 22980 of 2018 PETITIONERS: A.K. SIDDIQUE, PROPRIETOR,M/S. KARIKULAM, SUPER MARKET,AZHIOKODE, KODUNGALLUR BY ADVS.SMT.S.K.DEVISRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT,KERALA, KODUNGALLUR- 680 664DEPARTMENT,KERALA, KODUNGALLUR- 680 664 2THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM- 695 001DEPARTMENT,THIRUVANANTHAPURAM- 695 001 WP(C).No. 24171 of 2018 & CON. 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. 22980 of 2018 PETITIONERS: A.K. SIDDIQUE, PROPRIETOR,M/S. KARIKULAM, SUPER MARKET,AZHIOKODE, KODUNGALLUR BY ADVS.SMT.S.K.DEVISRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT,KERALA, KODUNGALLUR- 680 664DEPARTMENT,KERALA, KODUNGALLUR- 680 664 2THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM- 695 001DEPARTMENT,THIRUVANANTHAPURAM- 695 001 3STATE OF KERALA,REPRESENTED BY ITS SECRETARY,FINANCE DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM- 695 001SECRETARY,FINANCE DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM- 695 001 4UNION OF INDIA, REPRESENTED 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. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019,ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018,WP(C).14980/2018,WP(C).20980/2018,WP(C).21176/2018,WP(C).21377/2018,WP(C).21378/2018,WP(C).21379/2018,WP(C).21578/2018,WP(C).21580/2018,WP(C).21976/2018,WP(C).22380/2018,WP(C).22578/2018,WP(C).22579/2018,WP(C).22979/2018,WP(C).15138/2018,WP(C).24157/2018,WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24171 of 2018 & CON. 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. 24157 of 2018 PETITIONER: M/S.MADRAS AUTO SERVICE, KOCHI35/3034 A, SOUTH PIPE LINE JN. THAMMANAM ROAD, PALARIVATTOM P.O., KOCHI-682025, REPRESENTED BY V.SREENIVASAN, ITS DEPUTY MANAGER (ACCOUNTS) BY ADVS. SRI.AJI V.DEVSMT.O.A.NURIYASRI.ALAN PRIYADARSHI DEV RESPONDENTS: 1THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-1, ERNAKULAM, S.G.S.T.DEPARTMENT, STATE TAX COMPLEX, THEVARA, ERNAKULAM-682015.ERNAKULAM, S.G.S.T.DEPARTMENT, STATE TAX COMPLEX, THEVARA, ERNAKULAM-682015. 2THE ASSISTANT COMMISSIONER OF STATE TAXESS.G.S.T. DEPARTMENT, CIVIL STATION,KAKKANAD -682030.S.G.S.T. DEPARTMENT, CIVIL STATION,KAKKANAD -682030. 3THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM 695 001.TO TAXES,SECRETARIAT, THIRUVANANTHAPURAM 695 001. 4THE CENTRAL BOARD OF INDIRECT TAXES ANDCUSTOMS, REPRESENTED BY ITS CHAIRMAN,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI 110 001.CUSTOMS, REPRESENTED BY ITS CHAIRMAN,DEPARTMENT OF REVENUE, NORTH BLOCK,NEW DELHI 110 001. 5THE UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI 110 001SECRETARY,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., ADDL. SOLICITOR GENERAL SRI.K.M. NATRAJ., CGC., JAISHANKAR V. NAIR., SR. SC SRI SREELAL WARRIER, CENTRAL BOARD OF EXCISEAND CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018, WP(C).14980/2018, WP(C).20980/2018, WP(C).21176/2018, WP(C).21377/2018, WP(C).21378/2018, WP(C).21379/2018, WP(C).21578/2018, WP(C).21580/2018, WP(C).21976/2018, WP(C).22380/2018, WP(C).22578/2018, WP(C).22579/2018, WP(C).22979/2018, WP(C).22980/2018, WP(C).15138/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24171 of 2018 & CON. CASES JUDGMENT 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 CUSTOMS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11.01.2019, ALONG WITH WP(C).20976/2018, WP(C).20778/2018, WP(C).19779/2018, WP(C).14980/2018, WP(C).20980/2018, WP(C).21176/2018, WP(C).21377/2018, WP(C).21378/2018, WP(C).21379/2018, WP(C).21578/2018, WP(C).21580/2018, WP(C).21976/2018, WP(C).22380/2018, WP(C).22578/2018, WP(C).22579/2018, WP(C).22979/2018, WP(C).22980/2018, WP(C).15138/2018, WP(C).24171/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 24171 of 2018 & CON. CASES JUDGMENT [ WP(C) 24171/2018,WP(C).14980/2018,WP(C).15138/2018 ,WP(C).19779/2018 ,WP(C).20778/2018,WP(C).20976/2018 ,WP(C).20980/2018 ,WP(C).21176/2018,WP(C).21377/2018 ,WP(C).21378/2018 ,WP(C).21379/2018 WP(C).21578/2018 ,WP(C).21580/2018 ,WP(C).21976/2018,WP(C).22380/2018 ,WP(C).22578/2018 ,WP(C).22579/2018,WP(C).22979/2018 ,WP(C).22980/2018 ,WP(C).24157/2018 ] 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 11thJanuary 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. AV Sd/- DAMA SESHADRI NAIDU JUDGE WP(C).No. 24171 of 2018 & CON. CASES APPENDIX OF WP(C) 24171/2018 PETITIONER'S/S EXHIBITS: EXT.P1:TRUE COPY OF THE ORDER NO.IEC-1/58/2013-14 DATED 18.11.2017. EXT.P2:TRUE COPY OF THE DEMAND NOTICE NO.A5-1280/18 DATED 03.04.2018. APPENDIX OF WP(C) 14980/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF ANNUAL RETURN DATED 03-10-2013SUBMITTED BY PETITIONER FOR THE YEAR 2012-13.SUBMITTED BY PETITIONER FOR THE YEAR 2012-13. EXHIBIT P2TRUE COPY OF TRADING PROFIT AND LOSS AND BALANCE SHEET FOR THE YEAR ENDED 31ST MARCH2013, SUBMITTED ALONG WITH EXT P1 ANNUAL RETURN.BALANCE SHEET FOR THE YEAR ENDED 31ST MARCH2013, SUBMITTED ALONG WITH EXT P1 ANNUAL RETURN. EXHIBIT P3TRUE COPY OF REGISTRATION CERTIFICATE NO.32AAMFG0503AIZB ISSUED TO PETITIONER UNDER THE GOODS AND SERVICES TAX ACT 2017.NO.32AAMFG0503AIZB ISSUED TO PETITIONER UNDER THE GOODS AND SERVICES TAX ACT 2017. EXHIBIT P4TRUE COPY OF NOTICE DATED 27-12-2017 ISSUEDPETITIONER BY 1ST RESPONDENT, PROPOSING BEST JUDGMENT ASSESSMENT FOR 2012-13, UNDERTHE KVAT ACT.PETITIONER BY 1ST RESPONDENT, PROPOSING BEST JUDGMENT ASSESSMENT FOR 2012-13, UNDERTHE KVAT ACT. EXHIBIT P5TRUE COPY OF REPLY DATED 31-01-2018 SUBMITTED BEFORE 1ST RESPONDENT AGAINST EXTP3 NOTICE, WHICH WAS ACKNOWLEDGED IN LOCAL DELIVERY.SUBMITTED BEFORE 1ST RESPONDENT AGAINST EXTP3 NOTICE, WHICH WAS ACKNOWLEDGED IN LOCAL DELIVERY. EXHIBIT P5(A)TRUE COPY OF ONLINE PROFIT AND LOSS ACCOUNTSUBMITTED ALONG WITH EXT P4 REPLY.SUBMITTED ALONG WITH EXT P4 REPLY. EXHIBIT P6TRUE COPY OF NOTICE DATED 28-02-2018 ISSUEDTO PETITIONER BY 1ST RESPONDENT, AFTER SUBMITTING EXT P5 REPLY, FIXING PERSONAL HEARING TO 13-03-2018, PROVING CERTAIN DATAALLEGED AS UNACCOUNTED PURCHASES FOR 2012-13.TO PETITIONER BY 1ST RESPONDENT, AFTER SUBMITTING EXT P5 REPLY, FIXING PERSONAL HEARING TO 13-03-2018, PROVING CERTAIN DATAALLEGED AS UNACCOUNTED PURCHASES FOR 2012-13. EXHIBIT P7TRUE COPY OF REPLY DATED 13-03-2018 SUBMITTED BEFORE 1ST RESPONDENT AGAINST PERSONAL APPEARANCE, WITH PROOF OF ACCOUNTING OF THE TRANSACTIONS OF THE PETITIONER, WHICH WAS ACKNOWLEDGED IN LOCALDELIVERY.SUBMITTED BEFORE 1ST RESPONDENT AGAINST PERSONAL APPEARANCE, WITH PROOF OF ACCOUNTING OF THE TRANSACTIONS OF THE PETITIONER, WHICH WAS ACKNOWLEDGED IN LOCALDELIVERY. EXHIBIT P6TRUE COPY OF NOTICE DATED 28-02-2018 ISSUEDTO PETITIONER BY 1ST RESPONDENT, AFTER SUBMITTING EXT P5 REPLY, FIXING PERSONAL HEARING TO 13-03-2018, PROVING CERTAIN DATAALLEGED AS UNACCOUNTED PURCHASES FOR 2012-13.TO PETITIONER BY 1ST RESPONDENT, AFTER SUBMITTING EXT P5 REPLY, FIXING PERSONAL HEARING TO 13-03-2018, PROVING CERTAIN DATAALLEGED AS UNACCOUNTED PURCHASES FOR 2012-13. EXHIBIT P7TRUE COPY OF REPLY DATED 13-03-2018 SUBMITTED BEFORE 1ST RESPONDENT AGAINST PERSONAL APPEARANCE, WITH PROOF OF ACCOUNTING OF THE TRANSACTIONS OF THE PETITIONER, WHICH WAS ACKNOWLEDGED IN LOCALDELIVERY.SUBMITTED BEFORE 1ST RESPONDENT AGAINST PERSONAL APPEARANCE, WITH PROOF OF ACCOUNTING OF THE TRANSACTIONS OF THE PETITIONER, WHICH WAS ACKNOWLEDGED IN LOCALDELIVERY. EXHIBIT P8TRUE COPY OF ORDER DATED 09-04-2018 U/S.25(1) OF KVAT ACT, FOR THE YEAR 2012-13, COMMUNICATED TO THE PETITIONER ON 26-04-2018 BY 1ST RESPONDENT.U/S.25(1) OF KVAT ACT, FOR THE YEAR 2012-13, COMMUNICATED TO THE PETITIONER ON 26-04-2018 BY 1ST RESPONDENT. WP(C).No. 24171 of 2018 & CON. CASES EXHIBIT P9TRUE COPY OF INTERIM ORDER DATED 04-04-2018PASSED BY THIS HON'BLE COURT IN WRIT PETITION(C) NO.11335 OF 2018, IN STAYING FURTHER RECOVERY PROCEEDINGS. WP(C).No. 24171 of 2018 & CON. CASES APPENDIX OF WP(C) 15138/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE ISSUED UNDER SEC.25(1) OF THE KVAT ACT ISSUED BY THE 1STRESPONDENT DATED 11-12-2017. EXHIBIT P2TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) NO.11335/2018 DATED 04-04-2018. WP(C).No. 24171 of 2018 & CON. CASES APPENDIX OF WP(C) 19779/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE IMPUGNED ASSESSMENT ORDER 32111288572/2013-14 DATED 30/11/2017. EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER NO. 32111288572/2013-14 DATED 30.11.2017. WP(C).No. 24171 of 2018 & CON. CASES APPENDIX OF WP(C) 20778/2018 PETITIONER'S/S E