KRISHNA AGENCIES vs THE STATE TAX OFFICER - 2019 Supreme(Online)(KER) 38797

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2019 Supreme(Online)(KER) 38797

THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941
WP(C).No.14661 of 2018 PETITIONER: SAFFE SYSTEMS
D.NO.XV/80-E, NOCHIMA, NAD P.O., ALUVA, PIN-683563, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGER, SREERAM P.G. BY ADV. SRI.R.MURALEEDHARAN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER, KVAT SPECIAL CIRCLE MATTANCHERRY AT ALUVA, DEPARTMENT OF COMMERCIAL TAXES, MINI CIVIL STATION, ALUVA, PIN-
683101.
THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM-695002.
STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM-695002.
CENTRAL BOARD OF EXCISE & CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001.
THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY,
PIN-682002.
BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. SREELAL N. WARRIER, STANDING COUNSEL
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).15656/2018, WP(C).15948/2018,
WP(C).17064/2018, WP(C).18061/2018, WP(C).19318/2018,
WP(C).20263/2018, WP(C).20716/2018, WP(C).24912/2018,
WP(C).25065/2018, WP(C).25453/2018, WP(C).25713/2018,
WP(C).39056/2018, WP(C).39112/2018, WP(C).40262/2018,
WP(C).40464/2018, WP(C).40741/2018, WP(C).40748/2018,
WP(C).40863/2018, THE COURT ON THE SAME DAY DELIVERED THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941
WP(C).No.15656 of 2018 PETITIONER: M.N.MUHAMMAD AGED 51, S/O. MAKKAR, PROPRIETOR,SAHIL WOOD PRODUCTS, AP/1X/199, METHALA P.O. BY ADVS.
SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER 2ND CIRCLE, PERUMBAVOOR-683 542.
COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT, TAX TOWERS,THIRUVANANTHAPRUAM 695 001.
THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY,GOVT. OF KERALA SECRETARIAT, THIRUVANANTHAPURAM 695 001. SECRETARY
TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT,THIRUVANANTHAPURAM 695 001.
UNION OF INDIA REPRESENTED BY REVENUE SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI-110001.
BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018,
WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018,
WP(C).39056/2018, WP(C).39112/2018, WP(C).25713/2018,
WP(C).25453/2018, WP(C).25065/2018, WP(C).24912/2018,
WP(C).14661/2018, WP(C).15948/2018, WP(C).17064/2018, THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941
WP(C).No.15948 of 2018 PETITIONER: M/S.MALIYEKKAL ENTERPRISES C.JANARDHAN SMARAKA COMPLEX, MANNADIYAR LANE, THRISSUR, REPRESENTED BY MJ RENJITH, MG. PARTNER BY ADVS.
SRI.P.S.SOMAN SMT.T.RADHAMANI RESPONDENTS: 1 COMMERCIAL TAX OFFICER THIRD CIRCLE, COMMERCIAL TAX COMPLEX,POOTHOLE, THRISSUR 4 THE COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER, KARAMANA PO,THIRUVANANTHAPURAM 695001 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM, 695001 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI 110001 BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. SREELAL N. WARRIER, STANDING COUNSEL
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018,
WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018,
WP(C).39056/2018, WP(C).39112/2018, WP(C).25713/2018,
WP(C).25453/2018, WP(C).25065/2018, WP(C).24912/2018,
THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941
WP(C).No.17064 of 2018 PETITIONER: M/S. SANTHOSH ARECANUT KOKKALAI, THRISSUR, REPRESENTED BY K.P. CHARLY,MANAGING PARTNER BY ADVS.
SRI.JOSE JOSEPH SRI.AJAY BEN JOSE SRI.AJAY V.ANAND RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695 001.
THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPAPAM, KARAMANA
P.O.,THIRUVANANTHAPURAM-695 002 THE COMMERCIAL TAX OFFICER 4TH CIRCLE, COMMERCIAL TAXES,COMMERCIAL TAXES COMPLEX,POOTHOLE, THRISSUR-680 004.
THE STATE TAX OFFICER 4TH CIRCLE, DEPARTMENT OF STATE TAXES,COMMERCIAL TAXES COMPLEX,POOTHOLE, THRISSUR-680 004.
THE UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT OF INDIA,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,NEW DELHI-110 001.
BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI SRI.JAGADEESH LAKSHMAN, CGC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018,
WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018,
WP(C).39056/2018, WP(C).39112/2018, WP(C).25713/2018,
WP(C).25453/2018, WP(C).25065/2018, WP(C).24912/2018,
WP(C).14661/2018, WP(C).15656/2018, WP(C).15948/2018,
WP(C).18061/2018, WP(C).19318/2018, WP(C).20263/2018,
WP(C).20716/2018, 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.18061 of 2018 PETITIONER: SAJAN.P.VASUDEV PROPRIETOR, SUNPOWER TECHNOLOGIES, 49/76A, 76A1 AND 76/A2, PERANDOOR ROAD, ELAMAKKARA, ERNAKULAM.
BY ADVS.
SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001.
UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE AND FINANCE, NEW DELHI-110001.
COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695001.
STATE TAX OFFICER IB FORMERLY DESIGNATED AS INTELLIGENCE OFFICER (IB), MATTANCHERRY, STATE GOODS AND SERVICE TAX DEPARTMENT AT MINI CIVIL STATION, ALUVA-683101.
BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018,
WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018,
WP(C).39056/2018, WP(C).39112/2018, WP(C).25713/2018,
WP(C).25453/2018, WP(C).25065/2018, WP(C).24912/2018,
THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941
WP(C).No.19318 of 2018 PETITIONER: ST.JOSEPH'S ENGINEERING BUILDING NO.22/804, V.A.T. ROAD, EDACOCHI SOUTH, KOCHI - 682010,REPRESENTED BY ITS PROPRIETRESS SMT.MARIYAMMA JOICE.
BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: THE STATE TAX OFFICER (WORKS CONTRACT)
STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY - 682 002.
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.
BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018,
WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018,
WP(C).39056/2018, WP(C).39112/2018, WP(C).25713/2018,
WP(C).25453/2018, WP(C).25065/2018, WP(C).24912/2018,
WP(C).17064/2018, WP(C).18061/2018, WP(C).20263/2018, THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941
WP(C).No.20263 of 2018 PETITIONER: K.P. CARS PRIVATE LIMITED VII/528, P.W.D ROAD, KUNDANOOR, MARADU P.O, KOCHI - 682 304,REPRESENTED BY ITS MANAGING DIRECTOR, BHARAT PATEL.
BY ADVS. SRI.JOLLY JOHN SMT. LIZA MEGHAN CYRIAC RESPONDENTS: STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM DISTRICT,PIN - 695 001.
ASSISTANT COMMISSIONER SPECIAL CIRCLE III DEPARTMENT OF COMMERCIAL TAXES,COMMERCIAL TAX COMPLEX,ERNAKULAM DISTRICT - PIN 682 015.
BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018,
WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018,
WP(C).39056/2018, WP(C).39112/2018, WP(C).25713/2018,
WP(C).25453/2018, WP(C).25065/2018, WP(C).24912/2018,
WP(C).17064/2018, WP(C).18061/2018, WP(C).19318/2018,
THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941
WP(C).No.20716 of 2018 PETITIONER: M/S.ECO TONES CAMPS PVT. LTD.
MUTHUVANKUDY, SENGULAM P.O., IDUKKI DISTRICT,PIN- 685565 (TIN-320603404667), REPRESENTED BY ITS MANAGING DIRECTOR, MANOJ NARAYANAN, S/O NARAYANAN,NELLITHANATH HOUSE, SENGULAM P.O, MUTHUVANKUDY, PIN-685 563. BY ADVS.
SRI.S.SUDHEESH KUMAR SRI.JAISON JOSEPH(KOOTHATTUKULAM)
RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRTARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW
DELHI-110001.
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001.
STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM-695002.
THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695002.
THE STATE TAX OFFICER(INTELLIGENCE)
STATE GOODS AND SERVICES TAX DEPARTMENT, SQUAD NO.V., IDUKKI, AT RAJAKKAD, PIN- BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. SREELAL N. WARRIER, STANDING COUNSEL SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI. P. VIJAYAKUMAR, ASGI
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018,
WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018,
WP(C).39056/2018, WP(C).39112/2018, WP(C).25713/2018,
WP(C).25453/2018, WP(C).25065/2018, WP(C).24912/2018,
WP(C).14661/2018, WP(C).15656/2018, WP(C).15948/2018,
WP(C).17064/2018, WP(C).18061/2018, WP(C).19318/2018,
WP(C).20263/2018, 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.24912 of 2018 PETITIONER: MUHAMMED NAJEEB KURIKKAL S/O.UMMER KURIKKAL, PROPRIETOR,M/S.KURIKKAL CHEM AND LUBS,MANJERI, NOW RESIDING AT "HEIGHTS",28TH MILES, NARUKARA P.O.,MANJERI, MALAPPURAM - 676 122. BY ADVS.
SRI.K.M.SATHYANATHA MENON SMT.KAVERY S THAMPI RESPONDENTS: STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, MANJERI, PIN - 676 121. INTELLIGENCE OFFICER IB OFFICE OF THE DEPUTY COMMISSIONER (INT), COMMERCIAL TAXES, KOZHIKODE, PIN - 673 020.
THE SECRETARY TAX DEPARTMENT, GOVERNMENT OF KERALA,SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NEW DELHI - 110 001.
BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. SREELAL N. WARRIER, STANDING COUNSEL SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018,
WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018,
WP(C).39056/2018, WP(C).39112/2018, WP(C).25713/2018,
WP(C).25453/2018, WP(C).25065/2018, WP(C).14661/2018,
THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941
WP(C).No.25065 of 2018 PETITIONER: SMT.DAMANA SUKUMAR KANDATH GAD AGENCY, V.H.ROAD,
PALAKAKD-678003.
BY ADVS.
SRI.S.EASWARAN SMT.P.A.MENISHA SMT.SOUMYA JAMES SRI.M.A.AUGUSTINE SRI.P.MURALEEDHARAN (IRIMPANAM) SRI.P.SREEKUMAR (THOTTAKKATTUKARA) RESPONDENT: THE COMMERCIAL TAX OFFICER, II CIRCLE, PALAKKAD-678001.
BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018,
WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018,
WP(C).39056/2018, WP(C).39112/2018, WP(C).25713/2018,
WP(C).25453/2018, WP(C).24912/2018, WP(C).14661/2018,
THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941
WP(C).No.25453 of 2018 PETITIONER: M/S IMAGE COMMUNICATIONS 28/813,KP VALLON RAOD, KADAVANTHARA,ERNKULAM, REPRESENTED BY ITS PARTNER SREEJITH BOSE, AGED 40 YEARS, S/O. K.G.CHANDRA BOSE, SOUPARNIKA,CHATHANGATTU RAOD,PALARIVATTOM P.O., KOCHI-682 025 BY ADVS.
SRI.C.S.MANU SRI.S.K.PREMRAJ RESPONDENTS: 1 COMMERCIAL TAX OFFICER(WC)CLASS TOWER OLD RAILWAY STATION ROAD, ERNKULAM,PIN-682 018 THE COMMISSIONER STATE GOODS & SERVICES TAX DEPARTMENT, TAX TOWER,KARAMANA P.O., THIRUVNANTHAPURAM,PIN-695 001 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA,GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-685 001 CENTRAL BOARD OF EXCISE CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001 BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. SREELAL N. WARRIER, STANDING COUNSEL
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018,
WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018,
WP(C).39056/2018, WP(C).39112/2018, WP(C).25713/2018,
WP(C).25065/2018, WP(C).24912/2018, WP(C).14661/2018,
THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941
WP(C).No.25713 of 2018 PETITIONER: GLENMARK PHARMACEUTICALS LTD., DIVYA TOWERS, T.C.68/1098(2), MUTTATHARA,VALLAKKADAVU P.O., THIRUVANANTHAPURAM, PIN-695 008,REPRESENTED BY ITS POWER OF ATTORNEY HOLDER MATHEWS CHERIAN, S/O.LATE M.CHERIAN, RESIDING AT .T.C.NO.15/2036, VAZHUTHACAUDE,TRIVANDRUM DISTRICT.
BY ADVS.
SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: THE ASSISTANT COMMISSIONER-III SPECIAL CIRCLE, SGST DEPARTMENT, TAX TOWERS,KARAMANA,THIRUVANANTHAPURAM, PIN-695 002.
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.
ADDL.R4 THE ASSISTANT COMMISSIONER OF STATE TAX, SGST DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN-695002.
(ADDL.R4 IS IMPLEADED AS PER ORDER DATED 07/11/2018 IN IA.NO.01/2018)
BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018,
WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018,
WP(C).39056/2018, WP(C).39112/2018, WP(C).25453/2018,
WP(C).25065/2018, WP(C).24912/2018, WP(C).14661/2018,
WP(C).15656/2018, WP(C).15948/2018, WP(C).17064/2018,
WP(C).18061/2018, WP(C).19318/2018, WP(C).20263/2018,
WP(C).20716/2018, 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.39056 of 2018 PETITIONER: KOONATHIL STORES THRITHALA,PALAKKAD-679534,REPRESENTED BY ITS MANAGING PARTNER SRI.K.K.MOHAMMED ASHRAF ALI.
BY ADV. SRI.K.S.HARIHARAN NAIR RESPONDENTS: THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX
DEPARTMENT,PATTAMBI,PALAKKAD-679303.
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.
BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018,
WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018,
WP(C).39112/2018, WP(C).25713/2018, WP(C).25453/2018,
WP(C).25065/2018, WP(C).24912/2018, WP(C).14661/2018,
THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941
WP(C).No.39112 of 2018 PETITIONER: M/S.KRISHNA AGENCIES, SREE RAM STREET, KARNAKI NAGAR, PALAKKAD, REPRESENTED BY ITS PROPRIETOR, SRI. RAVI KUMAR, AGED 48 YEARS, S/O. A KRISHNAN BY ADV. SRI.C.K.SREEJITH
RESPONDENTS: THE STATE TAX OFFICER, 1ST CIRCLE, PALAKKAD 678 001, STATE GOODS AND SERVICE TAX DEPARTMENT,.
THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT OF KERALA, TRIVANDRUM 695 001 STATE OF KERALA REPRESENTED BY 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 BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018,
WP(C).40863/2018, WP(C).40464/2018, WP(C).40262/2018,
WP(C).39056/2018, WP(C).25713/2018, WP(C).25453/2018,
WP(C).25065/2018, WP(C).24912/2018, WP(C).14661/2018,
THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941
WP(C).No.40262 of 2018 PETITIONER: M/S. ANAND AGENCIES, 'SREEVILASAM', CMC 14, CHERTHALA - 688 524, REPRESENTED BY ITS PROPRIETOR SANJEEV KUMAR.A. BY ADV. SRI.A.KRISHNAN RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT, OFFICE OF THE STATE GOODS AND SERVICE TAX, CHERTHALA - 688 524.
THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001.
STATE OF KERALA, REPRESENTED BY SECRETARY TO TAXES, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
THE UNION OF INDIA REPRESENTED BY SECRETARY TO FINANCE, FINANCE DEPARTMENT, NEW DELHI - 110 001.
BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018,
WP(C).40863/2018, WP(C).40464/2018, WP(C).39056/2018,
WP(C).39112/2018, WP(C).25713/2018, WP(C).25453/2018,
WP(C).25065/2018, WP(C).24912/2018, WP(C).14661/2018,
THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941
WP(C).No.40464 of 2018 PETITIONER: PRAJESH KUMAR P.P. PROPRIETOR, M/S. PEE PEE AGENCIES, MADAVANA, KODUNGALLUR-680 666. BY ADVS.
SRI.P.N.DAMODARAN NAMBOODIRI SHRI.RAVI E.K. RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, KODUNGALLUR-680 664. THE COMMISISONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002.
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.
BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. SREELAL N. WARRIER, STANDING COUNSEL
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018,
WP(C).40863/2018, WP(C).40262/2018, WP(C).39056/2018,
WP(C).39112/2018, WP(C).25713/2018, WP(C).25453/2018,
WP(C).25065/2018, WP(C).24912/2018, WP(C).14661/2018,
THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941
WP(C).No.40741 of 2018 PETITIONER: SANTHOSH P.S., PROPRIETOR, ADITH INDUSTRIES, IX/312/1, PULLAZHY P.O., THRISSUR, PIN - 680 012.
BY ADV. SRI.K.G.SOMANATH RESPONDENTS: THE STATE TAX OFFICER II CIRCLE, S.G.S.T. DEPARTMENT, THRISSUR - 680 004.
THE COMMISSIONER OF STATE TAXES TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695 002.
THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40748/2018, WP(C).40863/2018,
WP(C).40464/2018, WP(C).40262/2018, WP(C).39056/2018,
WP(C).39112/2018, WP(C).25713/2018, WP(C).25453/2018,
WP(C).25065/2018, WP(C).24912/2018, WP(C).14661/2018,
THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941
WP(C).No.40748 of 2018 PETITIONER: M/S.HARE KRISHNA INN, MANJIRA ROAD, THRISSUR-680101, REPRESENTED BY PARTNER, P K MOHAN.
BY ADVS.
SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENTS: 1 THE STATE TAX OFFICER (IB), KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE.P.O., THRISSUR DISTRICT-680004.
THE COMMISSIONER, KERALA 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 SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. SREELAL N. WARRIER, STANDING COUNSEL SRI.R.HARISHANKAR, SC, CENTRAL BOARD OF EXCISE & CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40863/2018,
WP(C).40464/2018, WP(C).40262/2018, WP(C).39056/2018,
WP(C).39112/2018, WP(C).25713/2018, WP(C).25453/2018,
WP(C).25065/2018, WP(C).24912/2018, WP(C).14661/2018,
THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941
WP(C).No.40863 of 2018 PETITIONER: VENUGOPALAN.C.R S/O. RAVUNNI,
CHERTHEDATH HOUSE, ANTHIKADE P.O, THRISSUR 680 641 BY ADVS.
SRI.K.M.FIROZ SMT.M.SHAJNA RESPONDENTS: 1 INTELLIGENCE OFFICER (IB) COMMERCIAL TAXES,INSPECTING ASST.COMMISSIONER(INT.)
DEPARTMENT OF COMMERCIAL TAXES, THRISSUR 680 003. 2 STATE TAX OFFICER (IB) OFFICE OF THE ASST. COMMISSIONER OF STATE TAX(INT.)
DEPARTMENT OF SGST KERALA, THRISSUR 680 003. COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM 695 001.
THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM 695 001. SECRETARY,
TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001.
UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI 110 001 BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASGI

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).40741/2018, WP(C).40748/2018,
WP(C).40464/2018, WP(C).40262/2018, WP(C).39056/2018,
WP(C).39112/2018, WP(C).25713/2018, WP(C).25453/2018,
WP(C).25065/2018, WP(C).24912/2018, WP(C).14661/2018,
WP(C).15656/2018, WP(C).15948/2018, WP(C).17064/2018,
WP(C).18061/2018, WP(C).19318/2018, WP(C).20263/2018,
WP(C).20716/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

Advocates:
C.K.SREEJITH

JUDGMENT

WP(C).14661/2018, WP(C).15656/2018, WP(C).15948/2018,

WP(C).17064/2018, WP(C).18061/2018, WP(C).19318/2018,

WP(C).20263/2018, WP(C).20716/2018, WP(C).24912/2018,

WP(C).25065/2018, WP(C).25453/2018, WP(C).25713/2018,

WP(C).39056/2018, WP(C).39112/2018, WP(C).40262/2018,

WP(C).40464/2018, WP(C).40741/2018, WP(C).40748/2018,

& WP(C).40863/2018

In this batch of writ petitions the petitioners have laid challenge amongst others that Section 174 of the KSGST Act is ultra virus of the state's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken.

2. Heard the learned counsel for the petitioners and the learned Government Pleader.

3. Keeping in view the judgment of this Court in W.P .(C)No.11335 of 2018 dated 11.1.2019, the ratio laid down therein and with the consent of the counsel on either side, the following order is made.

4. The writ petitions are dismissed by referring to and following the judgment in W.P .(C)No.11335 of

2018. The counsel for the petitioners for the present do not invite a finding, though it is against the petitioners in view of the decisions of this Court in M/s.Sheen Golden Jewels (India) Pvt.Ltd. v. The State Tax Officer (IB)-1¹ .

The petitioners if so advised, can avail the remedy of appeal or revision before the appellate authority/revisional authority as the case may be and avail such remedy of appeal or revision along with an application for condonation of delay.

The appellate/principal authority takes note of the time spent by the petitioner/assessee in working out the writ prayer and passes orders appropriately so that the statutory remedy of appeal/revision is not rendered ineffective or remedy is lost to an aggrieved party.

Sd/- S.V.BHATTI JUDGE DCS

Judgement dated 11.1.2019 in WPC No.11335 of 2018 & conn.cases

APPENDIX OF WP(C) 14661/2018 EXHIBIT P1- TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DATED 12/03/2018. EXHIBIT P2- TRUE COPY OF THE INTERIM ORDER PASSED BY

THIS HON'BLE COURT IN W.P.(C)NO.11335/2018 DATED 04/04/2018.

APPENDIX OF WP(C) 15656/2018 EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER NO.

32151327759/2016-17 DATED 22.2.2018 ALONG

WITH DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.

A TRUE COPY OF THE INTERIM ORDER DATED

4.4.2018 PASSED IN WPC NO. 11335 OF 2018 BY THE HON'BLE HIGH COURT OF KERALA.

APPENDIX OF WP(C) 15948/2018 EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.

32080786075/2013-14 DATED 09.04.2018 ISSUED BY THE 1ST RESPONDENT TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WPC.NO. 11335/2018 DATED 04.04.2018

APPENDIX OF WP(C) 17064/2018 EXHIBIT P1 TRUE COPY OF THE NOTICE UNDER RULE 6(5) OF THE CST (KERALA) RULES FOR THE YEAR 2013-

14. TRUE COPY OF PETITIONER'S OBJECTION TO EXT.

P1 NOTICE TRUE COPY OF PETITIONER'S LETTER TO THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, WAYANAD.

TRUE COPY OF THE ASSESSMENT ORDER UNDER THE CST ACT FOR THE YEAR 2013-14.

APPENDIX OF WP(C) 18061/2018 EXHIBIT P1 TRUE COPY OF THE NOTICE ISSUED BY THE 4TH RESPONDENT (AY-2015-16).

TRUE COPY OF THE REPLY FILED BY THE PETITIONER (AY-2015-16).

TRUE COPY OF THE REVISED NOTICE ISSUED BY THE 4TH RESPONDENT (AY-2015-16).

TRUE COPY OF THE ORDER PASSED BY THE 4TH RESPONDENT (AY-2015-16).

TRUE COPY OF THE INTERIM ORDER IN W.P.(C)

NO.14207/2018 OF THIS HON'BLE COURT.

EXHIBIT-P2: COPY OF ASSESSMENT ORDER DATED 28.05.2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR

2012-13.

COPY OF INTERIM ORDER DATED 13.04.2018

ISSUED BY THIS HON'BLE COURT IN W.P.(C)

NO.13552 OF 2018.

EXHIBIT P1 A TRUE COPY OF THE NOTICE DATED 01/12/2017 ISSUE BY RESPONDENT NO.2 A TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER DATED 06/02

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