2019 Supreme(Online)(KER) 38791

THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941

WP(C).No.30160 of 2018 PETITIONER/S: ABDUL KHADER C. AGED 55 YEARS PROPRIETOR TILES INDIA THAMARASSERY,KOZHIKODE DISTRICT BY ADV. JOSE JOSEPH RESPONDENT/S: STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT TAXES DEPARTMENT GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM-695001 THE COMMISSIONER OF STATE TAXES, TAX TOWER,KILLIPAPAM,KARAMANA

P.O.THIRUVANANTHAPURAM-695002 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-11 STATE GOODS AND SERVICES TAX DEPARTMENT,KOZHIKODE THE UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT OF INDIA,DEPARTMENT OF REVENUE MINISTRY OF FINANCE,NEW DELHI-110001 OTHER PRESENT: SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019,

ALONG WITH WP(C).30760/2018, WP(C).30960/2018, WP(C).32328/2018,

WP(C).32955/2018, WP(C).33355/2018, WP(C).33903/2018, WP(C).33927/2018,

WP(C).33928/2018, WP(C).33955/2018, WP(C).33956/2018, WP(C).34169/2018,

WP(C).34751/2018, WP(C).36104/2018, WP(C).37193/2018, WP(C).38324/2018,

WP(C).38325/2018, WP(C).38521/2018, WP(C).38567/2018, WP(C).38721/2018,

WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941

WP(C).No.30760 of 2018 PETITIONER/S: BISMI FURNITURE LAND BALARAMAPURAM REPRESENTED BY ITS PROPRIETOR / MANAGING PARTNER, SULFIKKAR A., AGED 58 YEARS, S/O. AHAMMEDKANNU, BISMI MANZIL, PETTANADA, BALARAMAPURAM P.O., THIRUVANANTHAPURAM DISTRICT.

BY ADVS.

SRI.J.R.PREM NAVAZ SRI.P.T.SHEEJISH RESPONDENT/S: THE STATE TAX OFFICER NEYYATTINKARA, THIRUVANANTHAPURAM DISTRICT - 695

121. THE COMMERCIAL TAX OFFICER, NEYYATTINKARA,THIRUVANANTHAPURAM DISTRICT PIN 695121 SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019,

ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30960/2018,

WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018, WP(C).33903/2018,

WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018,

WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018,

WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018,

WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941

WP(C).No.30960 of 2018 PETITIONER/S: ABHINAV APPARELS MOONALINGAL, KOZHIKODE - 673 001, REPRESENTED BY ITS PROPRIETOR VINOD C. BY ADVS.

SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR SRI.T.G.MADHAVANUNNI RESPONDENT/S: THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM - 695 033.

THE STATE TAX OFFICER 1ST CIRCLE, SGST DEPARTMENT, KOZHIKODE-673006.

CENTRAL BOARD OF INDIRECT TAXES CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI-110001.

BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019,

ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018,

WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018, WP(C).33903/2018,

WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018,

WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018,

WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018,

WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941

WP(C).No.32328 of 2018 PETITIONER/S: KVJ ENTERPRISES KANNIMELCHERY, KAVANAD, KOLLAM, REPRESENTED BY ITS PROPRIETOR THOMAS K.J BY ADVS.

SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: STATE TAX OFFICER SGST DEPARTMENT, THIRD CIRCLE, BAPPUJI NAGAR, ASRAMOM, KOLLAM - 691002 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT.TAXES DEPARTMENT,GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001 UNION OF INDIA, REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46,NORTH BLOCK,NEW DELHI-

110001.

SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941

WP(C).No.32955 of 2018 PETITIONER/S: TARA SANITARY WARES MENATHOTTAM CHAMBERS, OPP. SBI, PATTOM, THIRUVANANTHAPURAM, PIN 695004, REPRESENTED BY ITS PARTNER JOSE KURIAKOSE.

BY ADVS.

SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: THE ASSISTANT COMMISSIONER -III SPECIAL CIRCLE, SGST DEPARTMENT, THIRUVANANTHAPURAM- PIN 695002.

THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI 110001.

SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019,

ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018,

WP(C).30960/2018, WP(C).33355/2018, WP(C).33927/2018, WP(C).33903/2018,

WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018,

WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018,

WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018,

WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941

WP(C).No.33355 of 2018 PETITIONER/S: USMAN KOTTAKUTH, AGED 52 YEARS S/O ABDULLA, KOTTAKUTH, EDAKKARA PO, NILAMBUR VIA, MALAPPURAM DISTRICT - 679331 (PROPRIETOR,FATHIMA MEDICALS,MAIN ROAD EDAKKARA) BY ADVS.

SRI.K.SHAJ SRI.RENJIT GEORGE RESPONDENT/S: THE SECRETARY, TAXES, GOVERNMENT OF KERALA, SECRETARIAT,

THIRUVANANTHAPURAM-695001.

CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001.

THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,

THIRUVANANTHAPURAM-695001.

THE STATE TAX OFFICER, STATE TAX OFFICE, SGST DEPARTMENT, KERALA, NILAMBUR, MALAPPURAM DISTRICT-679329.

BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019,

ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018,

WP(C).30960/2018, WP(C).32955/2018, WP(C).33927/2018, WP(C).33903/2018,

WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018,

WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018,

WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018,

WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941

WP(C).No.33903 of 2018 PETITIONER/S: BIJULAL M.S. AGED 40 YEARS PROPRIETOR, M/S. A.R TRADERS, AGASTHICODU, ANCHAL, KOLLAM DISTRICT BY ADV. SRI.BOBBY JOHN RESPONDENT/S: THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM 695002 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM-695001.

THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, KOTTARAKKARA, STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM DISTRICT,PIN-691506.

UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT(REVENUE) CENTRAL SECRETARIAT, NEW DELHI-

110001.

BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019,

ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018,

WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018,

WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018,

WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018,

WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018,

WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941

WP(C).No.33927 of 2018 PETITIONER/S: UMAIFA BEEVI AGED 68 YEARS SOLE PROPRIETOR OF UMA PAINTS, W/O MUHAMMED ABBAS, UMA MANZIL, SREEKARIYAM, THIRUVANANTHAPURAM 695017 BY ADVS.

SRI.P.S.SREEDHARAN PILLAI SRI.ARJUN SREEDHAR SRI.ARUN KRISHNA DHAN SRI.T.K.SANDEEP RESPONDENT/S: STATE TAX OFFICER FIRST CIRCLE, TAX TOWERS, 4TH FLOOR, KILLIPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM 695002 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM 695 002 STATE OF KERALA REP. BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 002 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001 THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM AT TAX COMPLEX, PERUMANOOR, ERNAKULAM, PIN 682 015 BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019,

ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018,

WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33903/2018,

WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018, THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941

WP(C).No.33928 of 2018 PETITIONER/S: AMPS ENGINEERING COMPANY 1ST FLOOR

I ST FLOOR, SOUTH INDIAN BANK, LFC ROAD, KALOOR, KOCHI-682017, REPRESENTED BY ITS PARTNER EJAS.K.I. BY ADV. SRI.BEJOY CHERIYAN RESPONDENT/S: STATE TAX OFFICER (WORKS CONTRACT) 2 ND FLOOR, CLASS TOWER, SGST DEPARTMENT, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682018 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM 695 022 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001 BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019,

ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018,

WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018,

WP(C).33903/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018, THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941

WP(C).No.33955 of 2018 PETITIONER/S: M/S.FORMATION HOUSE, G.H. ROAD, MUNNAR, REPRESENTED BY ITS PARTNER SRI. VENKATESAN GANAPATHY BY ADVS.

SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV RESPONDENT/S: THE STATE TAX OFFICER (WC) S.G.S.T. DEPARTMENT, IDUKKI AT KATTAPPANA-685508 THE DEPUTY COMMISSIONER (APPEALS) S.G.ST.DEPARTMENT, KOTTAYAM-6860001.

THE STATE OF KERALA REPRESENTED BY ITS SECRETARY OF TAXES, SECRETARIAT,

THIRUVANANTHAPURAM-695001.

THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001.

THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE,DEPARTMENT OF REVENUE, NORTH BLOCK, NEW

DELHI-110001.

THE DEPUTY TAHSILDAR

UDUMBANCHOLA-685506.

BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019,

ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018,

WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018,

WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941

WP(C).No.33956 of 2018 PETITIONER/S: GIRIJA UNNITHAN, AGED 62 YEARS W/O (LATE) SASIDHARAN UNNITHAN, PROPRIETOR, M/S A AND V TIMBER, KANNANCODE, ADOOR, PATHANAMTHITTA-691523.

BY ADVS.

SRI.ASWIN GOPAKUMAR SRI.ANWIN GOPAKUMAR SRI.ARJUN SANTHOSH SMT.HEBA SARA ABRAHAM SMT.KALA G.NAMBIAR SRI.K.AMAL NATH NAIK SRI.NIRANJAN SUDHIR SRI.RENOY VINCENT RESPONDENT/S: STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001.

THE STATE TAX OFFICER, STATE GOODS AND SERVICES DEPARTMENT, ADOOR,

KERALA-691523.

SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019,

ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018,

WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018,

WP(C).33903/2018, WP(C).33928/2018, WP(C).34169/2018, WP(C).37193/2018,

WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018,

WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018,

WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941

WP(C).No.34169 of 2018 PETITIONER/S: YAHYAKHAN, AGED 41 YEARS PROPRIETOR, THENGUVILA TEX, PILIMURI, AMBALATHUMBHAGOM, SOORANADU, KOLLAM DISTRICT.

BY ADVS.

SRI.S.ANIL KUMAR SRI.M.RAJAGOPAL RESPONDENT/S: THE STATE TAX OFFICER, SGST DEPARTMENT, KARUNAGAPPALLY, KOLLAM DISTRICT, PIN - 690 518.

THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI - 110 001.

SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019,

ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018,

WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018,

WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).37193/2018,

WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018,

WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018,

WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941

WP(C).No.34751 of 2018 PETITIONER/S: M/S.AGASTHYACODE RUBBER TRADERS, AGASTHICODU, ANCHAL KOLLAM DISTRICT, REPRESENTED BY ITS PARTNER BIJULAL M.S. BY ADV. SRI.BOBBY JOHN RESPONDENT/S: THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695 002.

STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001 THE ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, KOTTARAKKARA, STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM DISTRICT,PIN-691 506 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT FINANCE DEPARTMENT (REVENUE) CENTRAL SECRETARIAT, NEW DELHI-110 001 BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019,

ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018,

WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018,

WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018,

WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018,

WP(C).38721/2018, WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018,

WP(C).39130/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941

WP(C).No.36104 of 2018 PETITIONER/S: M/S. CUVV AUTOMOTIVES (P) LTD (VIJAY MOTORS), 8/153, CHUNNAMBUTHARA, PALAKKAD DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR A.P.VIJAYAN.

BY ADVS.

SRI.G.HARIHARAN SMT.K.S.SMITHA SRI.PRAVEEN.H. SRI.V.R.SANJEEV KUMAR RESPONDENT/S: THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, PALAKKAD -678001.

THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001.

THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

THE CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001.

ADDL.

R5 PUNJAB NATIONAL BANK SULTHANPET BRANCH, PALAKKAD-678001, REPRESENTED BY ITS BRANCH MANAGER.

(ADDL.R5 WAS IMPLEADED AS PER ORDER DATED 11/12/2018 IN

IA.NO.01/2018) BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019,

ALONG WITH WP(C).30160/2018, WP(C).30760/2018, WP(C).30960/2018,

WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018, WP(C).33903/2018,

WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018, THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941

WP(C).No.37193 of 2018 PETITIONER/S: MOHAMMED AND COMPANY, 14/572, KOPPAM, PULASSERY P.O., PALAKKAD - 679 308, REPRESENTED BY ITS MANAGING PARTNER BY ADVS.

SRI.JACOB SEBASTIAN SMT.ANU JACOB SRI.K.V.WINSTON RESPONDENT/S: STATE OF KERALA, AND BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, TRIVANDRUM - 695 001 ASSISTANT COMMISSIONER (ASSMT), STATE GST DEPARTMENT, SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD-678 001.

THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, PIN 695 001.

CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI- 110 001.

BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019,

ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018,

WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018,

WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018,

WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018,

WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018,

WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941

WP(C).No.38324 of 2018 PETITIONER/S: M/S.PARINAY JEWELLERY PVT. LTD., BASANTH BUILDING, 2/2442(12) AND 2/2442(13), PATTOM, THIRUVANANTHAPURAM DIST., PIN-695002.(REPRESENTED BY ITS MANAGING DIRECTOR, SRI. AVINASH PRAVEEN) BY ADVS.

SRI.S.SURESH BABU (CHERUNNIYOOR) SHRI.SIVANKUTTY S. SRI.KIRAN S.SEKHAR RESPONDENT/S: THE ASSISTANT COMMISSIONER - II (ASSESSMENT), SPECIALCIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA P O, THIRUVANANTHAPURAM DIST., PIN-695002.

THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, GOVT.

SECRETARIAT, THIRUVANANTHAPURAM-695002.

THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI.

THE UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI.

BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019,

ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018,

WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018,

WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941

WP(C).No.38325 of 2018 PETITIONER/S: A RIAZ, PROPRIETOR M/S FOOTCARE, SHOP NO.F5, SAPHALYAM SHOPPING COMPLEX, PALAYAM, THIRUVANANTHAPURAM.

BY ADVS.

SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.B.PRABHAKARAN RESPONDENT/S: STATE TAX OFFICER, 1ST CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-

695002.

THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM- 695002.

THE SECRETARY, TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695001.

CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI- 110001.

BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019,

ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018,

WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018,

WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941

WP(C).No.38521 of 2018 PETITIONER/S: K.MOIDUTTY, AGED 57 YEARS PROPRIETOR, K.M. SAW MILL, XI/509, VALANCHERY ROAD, KOPPAM, PALAKKAD.

BY ADVS.

SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, PATTAMBI-679 303 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM-695 002 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001 SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019,

ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018,

WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018,

WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018,

WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38721/2018,

WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018,

WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941

WP(C).No.38567 of 2018 PETITIONER/S: M/S MODY FOODS, THUMBARASSERY, KUZHOOR, THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, PHILOMINA JOHNSON. BY ADVS.

SRI.C.A.CHACKO SMT.C.M.CHARISMA SMT.MEGHA K.XAVIER RESPONDENT/S: UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK , NEW

DELHI-110001.

STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001.

THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,

THIRUVANANTHAPURAM-695001.

THE STATE TAX OFFICER, SQUAD NO.II, OFFICE OF THE ASSISTANT COMMISSIONER(INT) COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR-680004.

SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019,

ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018,

WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018,

WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018,

WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018,

WP(C).38721/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018,

WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941

WP(C).No.38721 of 2018 PETITIONER/S: EXCELLANT CASHEW COMPANY AZEENA MANZIL, ERAVIPURAM, KOLLAM DISTRICT REPRESENTED BY ITS MANAGING PARTNER A. ABDUL KHADAR BY ADVS.

SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: THE STATE TAX OFFICER (ON DEPUTATION), SPECIAL CIRCLE, SGST DEPARTMENT, BAPPUJI NAGAR, ASRAMOM, KOLLAM DISTRICT 691002 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695001 UNION OF INDIA REPRESENTED BY IT SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI 110 001 BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019,

ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018,

WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018,

WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018,

WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018,

WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018,

WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941

WP(C).No.38956 of 2018 PETITIONER/S: M/S.TEAM PLY AND BOARDS, PANICHAYAM, NEDUNGAPRA.P.O., PERUMBAVOOR, REPRESENTED BY ITS MANAGING PARTNER, SRI.SIYAD K P BY ADVS.

SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, PERUMBAVOOR-683542.

THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA.P.O.,

THIRUVANANTHAPURAM-695002.

SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT,

THIRUVANANTHAPURAM-695001.

SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019,

ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018,

WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018,

WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018,

WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018,

WP(C).38721/2018, WP(C).38567/2018, WP(C).39104/2018, WP(C).39130/2018,

WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941

WP(C).No.39104 of 2018 PETITIONER/S: SRI.GEORGE THOMAS AGED 67 YEARS CHEMBAKASSERY HOUSE, CHATHAMATTOM, CHATHAMATTOM P.O., KADAVOOR, KOTHAMANGALAM, ERNAKULAM DISTRICT-

686671. BY ADVS.

SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT/S: THE STATE TAX (INVESTIGATION BRANCH), STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERY AT MINI CIVIL STATION, ALUVA-683101.

THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA P.O., THIRUVANANTHAPURAM DISTRICT - 695001.

THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM DISTRICT-695001.

CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001.

BY ADV. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019,

ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018,

WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018,

WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018,

WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018,

WP(C).38721/2018, WP(C).38567/2018, WP(C).38956/2018, WP(C).39130/2018,

WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941

WP(C).No.39130 of 2018 PETITIONER/S: THE HIMALAYA DRUG COMPANY, 20/141 A, B, NEAR AL-AMEEN COLLEGE, EDATHALA, ALUVA-683 564, REPRESENTED BY IT'S C&F AGENT MR.G.MANIKANDAN.

BY ADV. SMT.K.LATHA RESPONDENT/S: THE ASSISTANT COMMISSIONER OFFICE OF THE ASSISTANT COMMISSIONER(ASSESSMENT), COMMERCIAL TAXES, SGST DEPARTMENT, SPECIAL CIRCLE-1, ERNAKULAM-682 019. THE COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002.

THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, ERNAKULAM-682 030. SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019,

ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018,

WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018,

WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018,

WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018,

WP(C).38721/2018, WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018,

WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: