Wp(C)/27742/2019 Of P. Ajithkumar v. Agricultural Income Tax And State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.9963 OF 2019(U) PETITIONER: BAIJU A.A.AGED 48 YEARSPROPRIETOR, ARC TECH, VII/633F, WAZIM MANZIL, AIRPORT SEAPORT ROAD, FRIENDS VALLEY, THRIKKAKARA, KOCHI-682021. BY ADVS.SRI.K.N.SREEKUMARANSRI.P.J.ANILKUMAR (A-1768)SRI.N.SANTHOSHKUMAR RESPONDENTS: 1STATE TAX OFFICERWORKS CONTRACT, STATE GOODS & SERVICES TAX DEPARTMENT, CLAS TOWERS, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682018.2STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695001. R1-2 BY SRI. C.E.UNNIKRISHNAN, SPL.GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019, ALONG WITH W.P(C).36953/2018(T) ANDCONNECTED CASES, THE COURT ON 06.12.2019 DELIVERED THEFOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.36953 OF 2018(T) PETITIONER: M/S. CALICUT LAND MARK BUILDERS AND DEVELOPERS INDIA (P)LIMITEDMINI BYE PASS ROAD PUTHIYARA (PO), KOZHIKODE REPRESENTED BY ITS MANAGING DIRECTOR, ARUN KUMAR.K.BY ADVS.SRI.K.P.ABDUL AZEESSMT.SHOBA ANNAMMA EAPENSHRI.AKHIL SURESH RESPONDENTS: R1-3 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019 ALONG WITH W.P(C).9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.1125 OF 2019(M) PETITIONER: SRI.BADARUDDEEN.P.C.,AGED 40 YEARS PROPRIETOR, M/S.BADAR TYRES, KODUVALLY, KOZHIKODE. BY ADVS.SRI.K.P.ABDUL AZEESSMT.SHOBA ANNAMMA EAPENSMT.T.ARCHANA RESPONDENTS: 1STATE TAX OFFICER, 4TH CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE - 673 004.KOZHIKODE - 673 004. 2THE COMMISSIONER COMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 001. 3STATE OF KERALAREPRESENTED BY SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM - 695 001.REPRESENTED BY SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM - 695 001. R1-3 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019 ALONG WITH W.P(C).9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.4416 OF 2019(B) PETITIONER: RESPONDENTS: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.4417 OF 2019(B) PETITIONER: MS.PLAST “O” PLAST,V.K.KRISHNA MENON ROAD, KALLAI, KOZHIKODE 673 003, REP BY P.B.I.MOHAMED ASHRAF, PARTNER. BY ADVS.SRI.P.RAGHUNATHSRI.PREMJIT NAGENDRAN RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.4426 OF 2019(C) PETITIONER: P.SAHADEVAN SONS,BAKERY AND BUTLERS SHOP, THONDAYAD, BYPASS, NELLIKODE P.O.CALICUT 673 016REP. BY PROPRIETOR – SUJITH KUMAR PENOTHILA BY ADVS.SRI.P.RAGHUNATHSRI.PREMJIT NAGENDRAN RESPONDENTS: BY ADVS.SRI.P.RAGHUNATHSRI.PREMJIT NAGENDRAN RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.4426 OF 2019(C) PETITIONER: P.SAHADEVAN SONS,BAKERY AND BUTLERS SHOP, THONDAYAD, BYPASS, NELLIKODE P.O.CALICUT 673 016REP. BY PROPRIETOR – SUJITH KUMAR PENOTHILA BY ADVS.SRI.P.RAGHUNATHSRI.PREMJIT NAGENDRAN RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.6766 OF 2019(U) PETITIONER: M/S.SHEEN GOLDEN JEWELS (INDIA) PVT. LTD.XXI/1016(2), COLLEGE ROAD, PATHANAMTHITTA REPRESENTED BY ITS DIRECTOR, MR. M.P. AHAMMED BASHEER BY ADVS.N.VENKATARAMAN (SR)SMT.SHOBA ANNAMMA EAPENSHRI.AKHIL SURESHSRI.K.P.ABDUL AZEES RESPONDENTS: 1THE ASSISTANT COMMISSIONERSTATE GOODS AND SERVICE TAX DEPARTMENT, PATHANAMTHITTA - 689 6452THE COMMISSIONERCOMMERCIAL TAXES, THIRUVANANTHAPURAM - 695 0013STATE OF KERALAREPRESENTED BY SECRETARY (TAXES), TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001 R1 TO R3 BY SRI.C.E.UNNIKRISHNAN, SPL.GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.7323 OF 2019(M) PETITIONER: M/S. ELAVALLY SERVICE CO-OPERATIVE BANK LTD.VAKA.P.O., MATTOM, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY IN CHARGE BINY.A.M.BY ADVS.SMT.S.K.DEVISRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1THE STATE TAX OFFICERKERALA STATE GOODS AND SERVICE TAX DEPARTMENT, CHAVAKKAD 680 506.2THE DEPUTY COMMISSIONER,KERALA STATE GOODS & SERVICE TAX DEPARTMENT, POOTHOLE, THRISSUR 680 004.3THE ASST. COMMISSIONER OF STATE TAX, KERALA STATE GOODS & SERVICE TAX DEPARTMENT, IRINJALAKUDA 680 125.4STATE OF KERALA,REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM 695 001.BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.7648 OF 2019(E) PETITIONER: M/S.MINAR CASTINGS (P) LTD.NIDA, KANJIKODE, PALAKKAD, REPRESENTED BY ITS DIRECTOR, A. MOHAMMED HANEEFA BY ADVS.SRI.K.P.ABDUL AZEESSMT.SHOBA ANNAMMA EAPENSMT.T.ARCHANA RESPONDENTS: 1THE ASSISTANT COMMISSIONERSPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD - 678 014. R1-3 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019, ALONG WITH WP(C).9963/2019 AND CONNECTED CASES,THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.8356 OF 2019(T) BY ADVS.SRI.P.RAGHUNATHSRI.PREMJIT NAGENDRAN RESPONDENTS: BY ADVS.SRI.K.P.ABDUL AZEESSMT.SHOBA ANNAMMA EAPENSMT.T.ARCHANA RESPONDENTS: 1THE ASSISTANT COMMISSIONERSPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD - 678 014. R1-3 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019, ALONG WITH WP(C).9963/2019 AND CONNECTED CASES,THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.8356 OF 2019(T) BY ADVS.SRI.P.RAGHUNATHSRI.PREMJIT NAGENDRAN RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 WP(C).No.8594 OF 2019(Y) PETITIONER:M/S.CORDIAL COMPANYNARAYANA BHAVAN, TC 9/2196, KURUPS LANE, SASTHAMANGALAM, THIRUVANANTHAPURAM, PALAKKAD, REPRESENTED BY ITS PARTNER - N.AYYAPPAN UNNITHANBY ADVS.SRI.K.I.MAYANKUTTY MATHERSRI.R.JAIKRISHNASRI.SANTHAN V.NAIR RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019, ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.8746 OF 2019(P) PETITIONER: M/S.HAPPY TIMESGOLDEN PLAZA BUILDING, MAVOOR ROAD, KOZHIKODE, REPRESENTED BY MANAGING PARTNER, MR.PAKRAN. BY ADVS.SRI.K.P.ABDUL AZEESSMT.SHOBA ANNAMMA EAPENSMT.T.ARCHANA RESPONDENTS: 1THE STATE TAX OFFICER,THIRD CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE-673006. R1 - R3 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941W.P(C).No.8779 OF 2019(V) PETITIONER: M/S.TALASH PLASTOPACKSSWARAJ PLYWOOD ROAD, PAPPINISSERI, KANNUR REPRESENTED BY ITS MANAGING PARTNER, LABEEB P.T.P BY ADVS.SRI.K.P.ABDUL AZEESSMT.SHOBA ANNAMMA EAPENSMT.T.ARCHANA RESPONDENTS: R1-3 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.9700 OF 2019(J) PETITIONER: DEERA DISTRIBUTORS,CUSTOM ROAD, KOZHIKODE-673032, REPRESENTED BY DILIP C.PATEL, MANAGING PARTNER. BY ADVS.SRI.P.RAGHUNATHSRI.PREMJIT NAGENDRAN RESPONDENTS: R1-3 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019, ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.10208 OF 2019(A) PETITIONER:SUNIL KUMAR.SAGED 53 YEARSPROPRIETOR YESKAY CONSTRUCTIONS, SREE MURUGA BUILDING, KALOOR, KADAVANTHRA ROAD, KALOOR, KOCHI-682017. PETITIONER: DEERA DISTRIBUTORS,CUSTOM ROAD, KOZHIKODE-673032, REPRESENTED BY DILIP C.PATEL, MANAGING PARTNER. BY ADVS.SRI.P.RAGHUNATHSRI.PREMJIT NAGENDRAN RESPONDENTS: R1-3 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019, ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.10208 OF 2019(A) PETITIONER:SUNIL KUMAR.SAGED 53 YEARSPROPRIETOR YESKAY CONSTRUCTIONS, SREE MURUGA BUILDING, KALOOR, KADAVANTHRA ROAD, KALOOR, KOCHI-682017. BY ADVS.SRI.K.N.SREEKUMARANSRI.P.J.ANILKUMAR (A-1768)SRI.N.SANTHOSHKUMAR RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019, ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.10320 OF 2019(L) THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.10337 OF 2019(N) PETITIONER: CRESCENT CONSTRUCTIONS,MOOLEPADOM ROAD, KAKKANAD WEST P.O., KOCHI- 682030 (REPRESENTED BY SRI.P.P.KUNJU MUHAMMED, MANAGING PARTNER). BY ADVS.SRI.K.N.SREEKUMARANSRI.P.J.ANILKUMAR (A-1768)SRI.N.SANTHOSHKUMAR RESPONDENTS: 1STATE TAX OFFICER,WORKS CONTRACT, STATE GOODS & SERVICES TAX DEPARTMENT, TAX COMPLEX, THEVARA, ERNAKULAM, KOCHI- 682015.2INSPECTING ASSISTANT COMMISSIONER,STATE GOODS & SERVICES TAX DEPARTMENT, ERNAKULAM AT KAKKANAD, KOCHI- 682030. R1-2 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.10343 OF 2019(P) PETITIONER: M/S.YENKEY ROLLER FLOUR MILLS,CHEROOTTY ROAD, KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER, N.K.MOHAMMED ALI BY ADVS.SRI.K.P.ABDUL AZEESSMT.SHOBA ANNAMMA EAPENSHRI.AKHIL SURESHSMT.T.ARCHANA RESPONDENTS: R1 TO R3 BY SRI.C.E.UNNIKRISHNAN, SPL.GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019, ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.10404 OF 2019(A) PETITIONER: CHAKOLAS HOMES PVT.LTD.,KUTTAMPARAMBIL BUILDINGS, PANDITKARUPPAN ROAD, THEVARA, ERNAKULAM. REPRESENTED BY ITS MANAGING DIRECTOR, MR. MATHEW L CHAKOLAS BY ADVS.SRI.A.KUMARSRI.P.J.ANILKUMARSMTG.MINI(1748)SRI.P.S.SREE PRASADSHRI.ABRAHAM JOBSRI.AJAY V.ANAND RESPONDENTS: 1STATE OF KERALA,REPRESENTED BY ITS SECRETARY (TAXES) GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 0012THE ASSISTANT COMMISSIONER (WORKS CONTRACT)STATE GOODS AND SERVICE TAX DEPARTMENT, SGST COMPLEX, PERUMANOOR, ERNAKULAM, KOCHI - 682 015 R1-2 BY SRI.C.E.UNNIKRISHNAN, SPL.GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: W.P(C).No.10404 OF 2019(A) PETITIONER: CHAKOLAS HOMES PVT.LTD.,KUTTAMPARAMBIL BUILDINGS, PANDITKARUPPAN ROAD, THEVARA, ERNAKULAM. REPRESENTED BY ITS MANAGING DIRECTOR, MR. MATHEW L CHAKOLAS BY ADVS.SRI.A.KUMARSRI.P.J.ANILKUMARSMTG.MINI(1748)SRI.P.S.SREE PRASADSHRI.ABRAHAM JOBSRI.AJAY V.ANAND RESPONDENTS: 1STATE OF KERALA,REPRESENTED BY ITS SECRETARY (TAXES) GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 0012THE ASSISTANT COMMISSIONER (WORKS CONTRACT)STATE GOODS AND SERVICE TAX DEPARTMENT, SGST COMPLEX, PERUMANOOR, ERNAKULAM, KOCHI - 682 015 R1-2 BY SRI.C.E.UNNIKRISHNAN, SPL.GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.10420 OF 2019(B) PETITIONER: MARICO LTD.,VIII/761A, NIDA, MENONPARA ROAD, KANJIKODE, PALAKKAD, REPRESENTED BY ITS AUTHORISED SIGNATORYSREENIVASAN T. RESPONDENTS: BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.10510 OF 2019(K) PETITIONER: MS.HILLWOOD FURNITURE PVT. LTD.NH ROAD, FEROKE, CALICUT-673631, REP. BY V.SHAREEF, MANAGING DIRECTOR.BY ADV. SRI.PREMJIT NAGENDRAN RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.10546 OF 2019(P) BY ADVS.SMT.S.K.DEVISRI.SANTHOSH P.ABRAHAM RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.10718 OF 2019(L) THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019, ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.10722 OF 2019(M) PETITIONER: MS.HILLWOOD TIMBERS,MAKKARAPARAMBA, MALAPPURAM-676507, REP.BY.V SHAREEF, MANAGING PARTNER.BY ADVS.SRI.P.RAGHUNATHSRI.PREMJIT NAGENDRAN RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 WP(C).No.10751 OF 2019(T) PETITIONER: M/S.MALABAR GOLD (P) LTD.RAM MOHAN ROAD, KOZHIKODE, REPRESENTED BY ITS DIRECTOR, MR. ABDUL MAJEED.M., BY ADVS.N.VENKATARAMAN (SR)SRI.K.P.ABDUL AZEESSMT.SHOBA ANNAMMA EAPENSHRI.AKHIL SURESHSMT.T.ARCHANA RESPONDENTS: R1-3 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 WP(C).No.10751 OF 2019(T) PETITIONER: M/S.MALABAR GOLD (P) LTD.RAM MOHAN ROAD, KOZHIKODE, REPRESENTED BY ITS DIRECTOR, MR. ABDUL MAJEED.M., BY ADVS.N.VENKATARAMAN (SR)SRI.K.P.ABDUL AZEESSMT.SHOBA ANNAMMA EAPENSHRI.AKHIL SURESHSMT.T.ARCHANA RESPONDENTS: R1-3 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.10820 OF 2019(B) PETITIONER: M/S. ZODIAC ADVERTISERSP.B.NO.2064,KADAVANTHRA,KOCHI-20. REPRESENTED BY ITS MANAGING PARTNER JOHNSON V.GEORGE.BY ADVS.SRI.SANTHOSH P.ABRAHAMSMT.S.K.DEVI RESPONDENTS: R1-3 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.11046 OF 2019(E) PETITIONER: SILPA PROJECTS & INFRASTRUCTURE INDIA PVT.LTD,NORTH AVENUE, DOOR NO.41/2795, E, E1, III FLOOR, PARAMARA ROAD, ERNAKULAM NORTH, KOCHI- 682018 (REPRESENTED BY SRI.T.S.SANIL, MANAGING DIRECTOR). BY ADVS.SRI.K.N.SREEKUMARANSRI.P.J.ANILKUMAR (A-1768)SRI.N.SANTHOSHKUMAR RESPONDENTS: BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.11067 OF 2019(G) PETITIONER: TEKTON CORPORATIONDOOR NO.39/1815(12), AMRITA TRADE TOWER,S.A.ROAD,PALLIMUKKU,ERNAKULAM-682016,REPRESENTED BY ITS PARTNER SRI.GEORGE VARGHESE. BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: R1-2 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019, ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.11206 OF 2019(A) PETITIONER: MANGALY INDUSTRIES (P) LIMITED10/285, RED HILL ESTATE, KALLEKULANGARA, PALAKKAD, REPRESENTED BY ITS MANAGING DIRECTOR JOE MANGALY BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.M.RAJAGOPAL RESPONDENTS: 1THE STATE TAX OFFICERSTATE GOODS AND SERVICES TAX DEPARTMENT, FIRST CIRCLE, PALAKKAD, PIN - 678001 2THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695001 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019, ALONG WITH W.P(C).NO.9963/2019 ANDCONNECTED CASES, THE COURT ON 06.12.2019 DELIVERED THEFOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.11340 OF 2019(N) BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.M.RAJAGOPAL RESPONDENTS: 1THE STATE TAX OFFICERSTATE GOODS AND SERVICES TAX DEPARTMENT, FIRST CIRCLE, PALAKKAD, PIN - 678001 2THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695001 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019, ALONG WITH W.P(C).NO.9963/2019 ANDCONNECTED CASES, THE COURT ON 06.12.2019 DELIVERED THEFOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.11340 OF 2019(N) THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.11341 OF 2019(P) PETITIONER: HILLWOOD IMPORTS & EXPORTS PVT. LTDN.H ROAD, FEROKE, CALICUT 673 631, REPRESENTED BY V. SHAREEF, MANAGING DIRECTOR. BY ADVS.SRI.P.RAGHUNATHSRI.PREMJIT NAGENDRAN RESPONDENTS: BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019, ALONG WITH W.P(C).NO.9963/2019 ANDCONNECTED CASES, THE COURT ON 06.12.2019 DELIVERED THEFOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.11346 OF 2019(P) RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019, ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.11391 OF 2019(Y) PETITIONER: M/S.AJA ASSOCIATEST.D.SANNIDHI ROAD, PALARIVATTOM-682 025, REPRESENTED BY ITS MANAGING PARTNER ANIL K.JOSEPH. BY ADVS.SRI.AJI V.DEVSMT.O.A.NURIYASRI.ALAN PRIYADARSHI DEV RESPONDENTS: R1-3 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019, ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.11433 OF 2019(D) PETITIONER: M/S.JAIN HOUSING & CONSTRUCTIONS LTD.39/5176, PLOT NO.361, PANAMPILLY NAGAR, COCHIN- 682036, REPRESENTED BY ITS AUTHORIZED SIGNATORY.BY ADVS.SRI.RAJESH NAMBIARSRI.N.R.SAJ RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019, ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.11466 OF 2019(G) PETITIONER: BRIDGESTONE INDIA PRIVATE LIMITED,ESEN BUILDING, PUTHIYA ROAD, IRIMPANAM, TRIPUNITHURA, ERNAKULAM DISTRICT, REPRESENTED BY ITS AUTHORISED SIGNATORY N.V.PADMANABHAN.BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.M.RAJAGOPAL RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.11466 OF 2019(G) PETITIONER: BRIDGESTONE INDIA PRIVATE LIMITED,ESEN BUILDING, PUTHIYA ROAD, IRIMPANAM, TRIPUNITHURA, ERNAKULAM DISTRICT, REPRESENTED BY ITS AUTHORISED SIGNATORY N.V.PADMANABHAN.BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.M.RAJAGOPAL RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.11586 OF 2019(W) PETITIONER: N.AYYAPPAN NAIR,AGED 76 YEARSS/O.GOPALAN NAIR, NJARAKKAT HOUSE, GURUVAYOOR, THRISSUR DISTRICT. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENONSMT.K.KRISHNA RESPONDENTS: 1ASSISTANT COMMISSIONER,DEPARTMENT OF SGST, SPECIAL CIRCLE, THRISSUR - 680 004. 2THE COMMISSIONER OF COMMERCIAL TAXES,TAX TOWERS, KILLIPALAM, KARAMANA, THIRUVANANTHAPURAM - 695 002. R1-2 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.11648 OF 2019(E) PETITIONER: M/S.DRIPLEX WATER ENGINEERING LIMITEDC/O BHARATH PETROLEUM CORPORATION LTD, KOCHI REFINERY, ERNAKULAM-682302.REPRESENTED BY ITS AUTHORISED SIGNATORY SHRI MADHAVAN NARAYANKUTTY. BY ADVS.SRI.G.HARIKUMAR (GOPINATHAN NAIR)SHRI.AKHIL SURESH RESPONDENTS: R1-2 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADERTHIS WRIT PETITION (CIVIL) HAVING BEEN FINALLYHEARD ON 04.12.2019 ALONG WITH W.P(C).NO.9963/2019 ANDCONNECTED CASES, THE COURT ON 06.12.2019 DELIVERED THEFOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.11653 OF 2019(F) RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.11776 OF 2019(V) THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 WP(C).No.11932 OF 2019(N) PETITIONER: MOHANDAS MOTORS PVT.LTD.,VAZHAYILA, PEROORKADA, THIRUVANANTHAPURAM - 695 005, REPRESENTED BY ITS DIRECTOR KRISHNA MOHAN.BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.M.RAJAGOPAL RESPONDENTS: R1-2 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.11973 OF 2019(V) BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.M.RAJAGOPAL RESPONDENTS: WP(C).No.11932 OF 2019(N) PETITIONER: MOHANDAS MOTORS PVT.LTD.,VAZHAYILA, PEROORKADA, THIRUVANANTHAPURAM - 695 005, REPRESENTED BY ITS DIRECTOR KRISHNA MOHAN.BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.M.RAJAGOPAL RESPONDENTS: R1-2 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.11973 OF 2019(V) BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.M.RAJAGOPAL RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 WP(C).No.12022 OF 2019(C) PETITIONER: M/S.POLJO AGENTS AND DISTRIBUTORSMULLAKAD, IRINJALAKUDA, REPRESENTED BY ITS PROPRIETOR, SHRI PAUL JOSE.BY ADVS.SRI.G.HARIKUMAR (GOPINATHAN NAIR)SHRI.AKHIL SURESH RESPONDENTS: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941W.P(C).No.12049 OF 2019(E) PETITIONER: K.V.JOSEPH AND SONSXXVII, KURIEKKAL BUILDING, EDAPPALLY, KOCHI-682 024, ERNAKULAM DISTRICT. (REPRESENTED BY SRI. THOMAS K.J, PARTNER) BY ADVS.SRI.K.N.SREEKUMARANSRI.P.J.ANILKUMAR (A-1768)SRI.N.SANTHOSHKUMAR RESPONDENTS: 1ASSISTANT COMMISSIONERWORKS CONTRACT, STATE GOODS AND SERVICE TAX DEPARTMENT, CLAS TOWERS, 2ND FLOOR, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682 018.2STATE OF KERALAREPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001. R1-R2 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.12056 OF 2019(F) IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.12104 OF 2019(K) PETITIONER: SKYBOND GLAZINGXIX/27IB, STAR HOMES ROAD, TRIPUNITHURA, PIN-682 301, PRESENTLY AT 22/1017C, EDAKOCHI, PIN-682 010, ERNAKULAM DISTRICT, REPRESENTED BY ITS MG.PARTNER, K.P.MURALEEDHARAN. BY ADV. SRI.R.MURALEEDHARAN RESPONDENTS: R1 - R2 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.12182 OF 2019(W) PETITIONER: POORNA BHARATH GAS AGENCY,UDIYANKULANGARA, AMARAVILA P.O., THIRUVANANTHAPURAM DISTRICT, REPRESENTED BY ITS PROPRIETRESS DHARSANA VISHNU. BY ADVS,SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.M.RAJAGOPAL RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.12182 OF 2019(W) PETITIONER: POORNA BHARATH GAS AGENCY,UDIYANKULANGARA, AMARAVILA P.O., THIRUVANANTHAPURAM DISTRICT, REPRESENTED BY ITS PROPRIETRESS DHARSANA VISHNU. BY ADVS,SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.M.RAJAGOPAL RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.12260 OF 2019(F) PETITIONER: GVR CONSTRUCTIONSTC 16/918(20), PANCHAMY GARDEN, JAGATHY, THIRUVANANTHAPURAM, REPRESENTED BY ITS AUTHORISED SIGNATORY PADMANABHAN.BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.M.RAJAGOPAL RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.12398 OF 2019(Y) PETITIONER: M/S.O.V.TRADERSTHOTTUMUKKAM P.O.AREACODE, KOZHIKODE 673 639 BY ADVS.SRI.P.RAGHUNATHSRI.PREMJIT NAGENDRAN RESPONDENTS: BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 04.12.2019, ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.12500 OF 2019(J) PETITIONER: M/S.VEEKESY POLIMERSRAMANATUKARA, KOZHIKODE, REPRESENTED BY ITS MANAGING DIRECTOR, RAFEEQUE.V BY ADVS.SRI.K.P.ABDUL AZEESSMT.SHOBA ANNAMMA EAPENSHRI.AKHIL SURESHSMT.T.ARCHANA RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019 ALONG WITH W.P(C).NO.9963/2019 AND CONNECTED CASES,THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.12630 OF 2019(C) PETITIONER: M/S.MILLENNIUM AUDIOS,6/459, PUTHIYEDATH BUILDING, BANK ROAD, KOZHIKODE, REPRESENTED BY ITS PROPRIETOR P.SAJITH. BY ADV. SRI.JOSEPH SEBASTIAN PURAYIDAM RESPONDENTS: 1STATE OF KERALA,REPRESENTED BY CHIEF SECRETARY, REPRESENTED BY CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2THE COMMISSIONER OF STATE TAX,STATE GST DEPARTMENT, THIRUVANANTHAPURAM - 695 001.STATE GST DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3ASSISTANT COMMISSIONER OF STATE TAX,SPL.CIRCLE, STATE GST DEPARTMENT, KOZHIKODE - 673 006.SPL.CIRCLE, STATE GST DEPARTMENT, KOZHIKODE - 673 006. 4STATE TAX OFFICER,2ND CIRCLE, OFFICE OF THE STATE TAX OFFICER, 2ND CIRCLE,SGST DEPARTMENT, KOZHIKODE - 673 006.2ND CIRCLE, OFFICE OF THE STATE TAX OFFICER, 2ND CIRCLE,SGST DEPARTMENT, KOZHIKODE - 673 006. BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019, ALONG WITH WP(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.12808 OF 2019(A) PETITIONER: SOUBHAGYAM FOOD INDUSTRIES PVT.LTD.,PUTHIYANGADI, CALICUT - 673 021, BY P.V.CHANDRAN, MANAGING DIRECTOR. BY ADVS.SRI.P.RAGHUNATHSRI.PREMJIT NAGENDRAN RESPONDENTS: BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019, ALONG WITH WP(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 W.P(C).No.12808 OF 2019(A) PETITIONER: SOUBHAGYAM FOOD INDUSTRIES PVT.LTD.,PUTHIYANGADI, CALICUT - 673 021, BY P.V.CHANDRAN, MANAGING DIRECTOR. BY ADVS.SRI.P.RAGHUNATHSRI.PREMJIT NAGENDRAN RESPONDENTS: 1ASSISTANT COMMISSIONER,SPECIAL CIRCLE-I, KOZHIKODE - 673 006. 2GOVERNMENT OF KERALA,REPRESENTED BY CHIEF SECRETARY, THIRUVANANTHAPURAM - 695 001. 3COMMISSIONER OF COMMERCIAL TAXES,THIRUVANANTHAPURAM - 695 001. BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019, ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941W.P(C).No.13149 OF 2019(P) PETITIONER: M/S.CHAKOLAS KUNNEL DEVELOPERS26/2075 F, PANDIT KARUPPAN ROAD, THEVARA, ERNAKULAM, -682013 REPRESENTED BY ITS MANAGING PARTNER, MR.MATHEW L CHAKOLAS BY ADVS.SRI.A.KUMARSRI.P.J.ANILKUMARSMTG.MINI(1748)SRI.P.S.SREE PRASADSHRI.ABRAHAM JOBSRI.AJAY V.ANAND RESPONDENTS: 1STATE OF KERALAREPRESENTED BY ITS SECRETARY(TAXES), GOVERNMENT SECRETARIAT, THIRUVANNATHAPURAM-6950012THE STATE TAX OFFICER(WORKS CONTRACT)O/O. THE DEPUTY COMMISSIONER STATE GOODS AND SERVICE TAXDEPARTMENT, STATE GOODS AND SERVICE TAX COMPLEX PERUMANOOR, KOCHI-682015. BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019, ALONG WITH W.P(C).NO.9963/2019 AND CONNECTEDCASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019/15TH AGRAHAYANA, 1941 WP(C).No.13444 OF 2019(E) PETITIONER: SREE AYYAPPAN AGENCIES,TC 3/2454(4), TDK ROAD, EAST PATTOM, THIRUVANANTHAPURAM, REPRESENTED BY ITS PROPRIETOR RAJESH. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)SRI.M.RAJAGOPAL RESPONDENTS: 1ASSISTANT COMMISSIONER-1(ASSESSMENT),SPECIAL CIRCLE, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN - 695 002. 2THE STATE OF KERALA,REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019, ALONG WITH WP(C).NO.9963/2019 AND CONNECTED CASES, THECOURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019 / 15TH AGRAHAYANA, 1941 WP(C).No.13887 OF 2019(I) PETITIONER: M/S.MALABAR LATEX (P) LTD.THENGALOOR P.O., THRISSUR, REPRESENTED BY ITS MANAGING DIRECTOR, A.V.ABDUL GAFOOR. BY ADVS.SMT.S.K.DEVISRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1THE STATE TAX OFFICERKERALA STATE GOODS AND SERVICE TAX DEPT., III CIRCLE, STATE TAX COMPLEX, POOTHOLE, THRISSUR-680004. BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019, ALONG WITH WP(C).NO.9963/2019 AND CONNECTED CASES, THECOURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019 / 15TH AGRAHAYANA, 1941 WP(C).No.13887 OF 2019(I) PETITIONER: M/S.MALABAR LATEX (P) LTD.THENGALOOR P.O., THRISSUR, REPRESENTED BY ITS MANAGING DIRECTOR, A.V.ABDUL GAFOOR. BY ADVS.SMT.S.K.DEVISRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1THE STATE TAX OFFICERKERALA STATE GOODS AND SERVICE TAX DEPT., III CIRCLE, STATE TAX COMPLEX, POOTHOLE, THRISSUR-680004. 2THE DEPUTY COMMISSIONER,KERALA STATE GOODS AND SERVICE TAX DEPT., STATE TAX COMPLEX, POOTHOLE, THRISSUR-680004.KERALA STATE GOODS AND SERVICE TAX DEPT., STATE TAX COMPLEX, POOTHOLE, THRISSUR-680004.3THE ASST. COMMISSIONER OF STATE TAX,KERALA STATE GOODS AND SERVICE TAX DEPT., STATE TAX COMPLEX, POOTHOLE, THRISSUR-680004.KERALA STATE GOODS AND SERVICE TAX DEPT., STATE TAX COMPLEX, POOTHOLE, THRISSUR-680004.4STATE OF KERALA,REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695001.REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695001. BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON04.12.2019, ALONG WITH WP(C).NO.9963/2019 AND CONNECTED CASES, THECOURT ON 06.12.2019 DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 06TH DAY OF DECEMBER 2019 / 15TH AGRAHAYANA, 1941 WP(C).No.13957 OF 2019(T) PETITIONER: TRADE HOUSEPERUMBA, PAYYANNUR, KANNUR DISTRICT, REPRESENTED BY ITS PROPRIETOR, SHAKEER ALI. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM