hc3 Baiju A.A vs State Tax Officer on 6 December, 2019

Baiju A.A vs State Tax Officer on 6 December, 2019

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:

RESPONDENTS:

BAIJU A.A.

AGED 48 YEARS

PROPRIETOR, ARC TECH, VII/633F, WAZIM MANZIL, AIRPORT SEAPORT ROAD, FRIENDS VALLEY, THRIKKAKARA, KOCHI-682021.

BY ADVS.SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR

STATE TAX OFFICER

WORKS CONTRACT, STATE GOODS & SERVICES TAX DEPARTMENT, CLAS TOWERS, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682018.

STATE 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 HEARD ON 04.12.2019, ALONG WITH W.P(C).36953/2018(T) 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.36953 OF 2018(T)

PETITIONER:

RESPONDENTS:

M/S. CALICUT LAND MARK BUILDERS AND DEVELOPERS INDIA (P) LIMITED

MINI BYE PASS ROAD PUTHIYARA (PO), KOZHIKODE

REPRESENTED BY ITS MANAGING DIRECTOR, ARUN KUMAR.K.

BY ADVS.SRI.K.P.ABDUL AZEES SMT.SHOBA ANNAMMA EAPEN SHRI.AKHIL SURESH

1		STATE TAX OFFICER WORKS CONTRACT STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE-673 006.
2		THE COMMISSIONER COMMERCIAL TAXES, THIRUVANANTHAPURAM – 695 001.
3		STATE OF KERALA 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 HEARD

ON 04.12.2019 ALONG WITH W.P(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.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 AZEES SMT.SHOBA ANNAMMA EAPEN SMT.T.ARCHANA

RESPONDENTS:

1		STATE TAX OFFICER, 4TH CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE – 673 004.
2		THE COMMISSIONER COMMERCIAL TAXES, THIRUVANANTHAPURAM – 695 001.
3		STATE OF KERALA 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 HEARD

ON 04.12.2019 ALONG WITH W.P(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.4416 OF 2019(B)

PETITIONER:

RESPONDENTS:

CEE VEE FOOTWEAR (INDIA) PVT. LTD, N.H.ROAD, CHUNGAM, FEROKE, CALICUT 673 631, BY V.SHAREEF, MG DIRECTOR.

BY ADVS.SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN

THE ASSISTANT COMMISSIONER OF STATE TAX, SPL. CIRCLE-II,

STATE GST DEPT, KOZHIKODE-673 006

GOVERNMENT OF KERALA, REPRESENTED BY CHIEF SECRETARY, THIRUVANANTHAPURAM- 695 001

THE COMMISSIONER OF STATE TAX,

STATE GST DEPT, THIRUVANANTHAPURAM-695 001.

R1-R3 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019 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.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.RAGHUNATH SRI.PREMJIT NAGENDRAN
RESPONDENTS:
1	ASSISTANT COMMISSIONER OF STATE TAX, SPL. CIRCLE-1, STATE GST DEPT, KOZHIKODE 673 006
2	GOVERNMENT OF KERALA, REPRESENTED BY CHIEF SECRETARY, THIRUVANANTHAPURAM 695 001.
3	THE COMMISSIONER OF STATE TAX, STATE GST DEPT, THIRUVANANTHAPURAM 695 001.
	R1-3 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT	PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019 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.4426 OF 2019(C)

PETITIONER:

RESPONDENTS:

P.SAHADEVAN SONS,

BAKERY AND BUTLERS SHOP, THONDAYAD, BYPASS, NELLIKODE P.O.CALICUT 673 016

REP. BY PROPRIETOR – SUJITH KUMAR PENOTHILA

BY ADVS.SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN

THE ASSISTANT COMMISSIONER-1

SPL.CIRCLE-1, STATE GST DEPT, KOZHIKODE-673 006

GOVERNMENT OF KERALA, REPRESENTED BY CHIEF SECRETARY, THIRUVANANTHAPURAM-695 001.

THE COMMISSIONER OF COMMERCIAL TAXES,

STATE GST DEPT, THIRUVANANTHAPURAM- 695 001.

R1-3 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON

04.12.2019 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.6766 OF 2019(U)

PETITIONER:

RESPONDENTS:

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 EAPEN SHRI.AKHIL SURESH SRI.K.P.ABDUL AZEES

THE ASSISTANT COMMISSIONER

STATE GOODS AND SERVICE TAX DEPARTMENT, PATHANAMTHITTA – 689 645

2		THE COMMISSIONER COMMERCIAL TAXES, THIRUVANANTHAPURAM – 695 001
3		STATE OF KERALA REPRESENTED 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 ON

04.12.2019 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.7323 OF 2019(M)

PETITIONER:

RESPONDENTS:

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.DEVI SRI.SANTHOSH P.ABRAHAM

THE STATE TAX OFFICER

KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, CHAVAKKAD 680 506.

THE DEPUTY COMMISSIONER,

KERALA STATE GOODS & SERVICE TAX DEPARTMENT, POOTHOLE, THRISSUR 680 004.

THE ASST. COMMISSIONER OF STATE TAX,

KERALA STATE GOODS & SERVICE TAX DEPARTMENT, IRINJALAKUDA 680 125.

STATE 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 ON 04.12.2019 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.7648 OF 2019(E)

PETITIONER:

RESPONDENTS:

M/S.MINAR CASTINGS (P) LTD. NIDA, KANJIKODE, PALAKKAD,

REPRESENTED BY ITS DIRECTOR, A. MOHAMMED HANEEFA

BY ADVS.SRI.K.P.ABDUL AZEES SMT.SHOBA ANNAMMA EAPEN SMT.T.ARCHANA

THE ASSISTANT COMMISSIONER

SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD – 678 014.

THE COMMISSIONER

COMMERCIAL TAXES, THIRUVANANTHAPURAM – 695 001.

STATE OF KERALA

REPRESENTED BY SECRETARY (TAXES), TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM – 695 001.

R1-3 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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)

PETITIONER:

RESPONDENTS:

SIGNATURE AUTOMOBILES INDIA PVT. LTD KANNOTHUMACHAL, KANNUR 670 001,

BY SHAAD NAZIRUDDIN, DIRECTOR

BY ADVS.SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN

THE ASSISTANT COMMISSIONER OF STATE TAX SPECIAL CIRCLE, STATE GST DEPARTMENT, KANNUR – 670 002

GOVERNMENT OF KERALA REPRESENTED BY CHIEF SECRETARY, THIRUVANANTHAPURAM – 695 001

THE COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, THIRUVANANTHAPURAM – 695 001

R1-3 BY SRI.C.E.UNNIKRISHNAN, SPL.GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019 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

WP(C).No.8594 OF 2019(Y)

PETITIONER:

RESPONDENTS:

M/S.CORDIAL COMPANY

NARAYANA BHAVAN, TC 9/2196, KURUPS LANE, SASTHAMANGALAM, THIRUVANANTHAPURAM, PALAKKAD, REPRESENTED BY ITS PARTNER – N.AYYAPPAN UNNITHAN

BY ADVS.SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA

SRI.SANTHAN V.NAIR

ASSISTANT COMMISSIONER OF STATE TAX,

STATE GOODS AND SERVICE TAX, WORKS CONTRACT, THIRUVANANTHAPURAM-695 001

STATE OF KERALA,

REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001

INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001

R1-3 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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.8746 OF 2019(P)

PETITIONER:

RESPONDENTS:

M/S.HAPPY TIMES

GOLDEN PLAZA BUILDING, MAVOOR ROAD, KOZHIKODE, REPRESENTED BY MANAGING PARTNER, MR.PAKRAN.

BY ADVS.SRI.K.P.ABDUL AZEES SMT.SHOBA ANNAMMA EAPEN SMT.T.ARCHANA

THE STATE TAX OFFICER,

THIRD CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE-673006.

THE COMMISSIONER,

COMMERCIAL TAXES, THIRUVANANTHAPURAM-695001.

STATE OF KERALA,

REPRESENTED BY SECRETARY (TAXES), TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001.

R1 – R3 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019 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.8779 OF 2019(V)

PETITIONER:

RESPONDENTS:

M/S.TALASH PLASTOPACKS

SWARAJ PLYWOOD ROAD, PAPPINISSERI, KANNUR REPRESENTED BY ITS MANAGING PARTNER, LABEEB P.T.P

BY ADVS.SRI.K.P.ABDUL AZEES SMT.SHOBA ANNAMMA EAPEN SMT.T.ARCHANA

THE STATE TAX OFFICER

II CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, KANNUR 670003.

THE COMMISSIONER

COMMERCIAL TAXES, THIRUVANANTHAPURAM – 695 001

STATE OF KERALA

REPRESENTED BY SECRETARY (TAXES), TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM – 695 001

R1-3 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019 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.9700 OF 2019(J)

PETITIONER:

RESPONDENTS:

DEERA DISTRIBUTORS,

CUSTOM ROAD, KOZHIKODE-673032,

REPRESENTED BY DILIP C.PATEL, MANAGING PARTNER.

BY ADVS.SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN

ASSISTANT COMMISSIONER,

SPL. CIRCLE-I, SGST DEPARTMENT, KOZHIKODE-673006.

GOVERNMENT OF KERALA, REPRESENTED BY CHIEF SECRETARY, THIRUVANANTHAPURAM-695001.

COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695001.

R1-3 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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.10208 OF 2019(A)

PETITIONER:

RESPONDENTS:

SUNIL KUMAR.S AGED 53 YEARS

PROPRIETOR YESKAY CONSTRUCTIONS, SREE MURUGA BUILDING, KALOOR, KADAVANTHRA ROAD, KALOOR, KOCHI-682017.

BY ADVS.SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR

ASSISTANT COMMISSIONER (WC)

AND ORS, O/O THE DEPUTY COMMISSIONER, STATE GOODS & SERVICES TAX DEPARTMENT, THEVARA, ERNAKULAM, KOCHI-682015

STATE OF KERALA

REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695001.

BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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.10320 OF 2019(L)

PETITIONER:

RESPONDENTS:

M/S.BRIGHT MARKETTERS,

LOTUS, COIMBATORE ROAD, KUNNATHURMEDU, PALAKKAD, REPRESENTED BY ITS PARTNER, UNNIKRISHNAN C.R.

BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON

THE COMMERCIAL TAX OFFICER,

II CIRCLE, COMMERCIAL TAXES DEPARTMENT, PALAKKAD 678 001

THE COMMISSIONER OF COMMERCIAL TAXES, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM 695 002

INSPECTING ASST. COMMISSIONER,

DEPARTMENT OF COMMERECIAL TAXES, PALAKKAD 678 001

R1-3 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON

04.12.2019 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.10337 OF 2019(N)

PETITIONER:

RESPONDENTS:

CRESCENT CONSTRUCTIONS,

MOOLEPADOM ROAD, KAKKANAD WEST P.O., KOCHI- 682030 (REPRESENTED BY SRI.P.P.KUNJU MUHAMMED, MANAGING PARTNER).

BY ADVS.SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR

STATE TAX OFFICER,

WORKS CONTRACT, STATE GOODS & SERVICES TAX DEPARTMENT, TAX COMPLEX, THEVARA, ERNAKULAM, KOCHI- 682015.

INSPECTING 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 ON 04.12.2019 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.10343 OF 2019(P)

PETITIONER:

M/S.YENKEY ROLLER FLOUR MILLS,

CHEROOTTY ROAD, KOZHIKODE, REPRESENTED BY ITS MANAGING

RESPONDENTS:

PARTNER, N.K.MOHAMMED ALI

BY ADVS.SRI.K.P.ABDUL AZEES SMT.SHOBA ANNAMMA EAPEN SHRI.AKHIL SURESH SMT.T.ARCHANA

THE ASSISTANT COMMISSIONER 2,

SPECIAL CIRCLE I, STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE-673006.

THE COMMISSIONER,

STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001

STATE OF KERALA,

REPRESENTED BY SECRETARY(TAXES), SECRETARIAT, THIRUVANANTHPAURAM-695001.

R1 TO R3 BY SRI.C.E.UNNIKRISHNAN, SPL.GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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.10404 OF 2019(A)

PETITIONER:

RESPONDENTS:

CHAKOLAS HOMES PVT.LTD.,

KUTTAMPARAMBIL BUILDINGS, PANDITKARUPPAN ROAD, THEVARA, ERNAKULAM. REPRESENTED BY ITS MANAGING DIRECTOR, MR. MATHEW L CHAKOLAS

BY ADVS.SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.ABRAHAM JOB SRI.AJAY V.ANAND

STATE OF KERALA,

REPRESENTED BY ITS SECRETARY (TAXES)

GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695 001

THE 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 HEARD ON 04.12.2019 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.10420 OF 2019(B)

PETITIONER:

RESPONDENTS:

MARICO LTD.,

VIII/761A, NIDA, MENONPARA ROAD, KANJIKODE, PALAKKAD, REPRESENTED BY ITS AUTHORISED SIGNATORY

SREENIVASAN T.

BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL

THE ASST. COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT,

SPECIAL CIRCLE, BEHIND CIVIL STATION, PALAKKAD, PIN-678001.

THE 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 HEARD ON 04.12.2019 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.10510 OF 2019(K)

PETITIONER:

RESPONDENTS:

MS.HILLWOOD FURNITURE PVT. LTD.

NH ROAD, FEROKE, CALICUT-673631, REP. BY V.SHAREEF, MANAGING DIRECTOR.

BY ADV. SRI.PREMJIT NAGENDRAN

ASSISTANT COMMISSIONER OF STATE TAX, SGST DEPARTMENT, SPECIAL CIRCLE-II, CALICUT-673006.

GOVERNMENT OF KERALA, REPRESENTED BY CHIEF SECRETARY, THIRUVANANTHAPURAM-695001.

COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695001.

R1-R3 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019 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.10546 OF 2019(P)

PETITIONER:

M/S.J.D.DIAGNOSTIC PVT.LTD.

3/1722,AB GEM SQUARE, LABOUR COLONY ROAD, THAMMANAM,REPRESENTED BY ITS JT, MANAGING DIRECTOR JACOB GEORGE.K.,

RESPONDENTS:

BY ADVS.SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM

THE ASST. COMMISSIONER(ASSMT) COMMERCIAL TAXES, SPECIAL CIRCLE-I, ERNAKULAM-682 015

THE DEPUTY COMMISSIONER

KERALA STATE GOODS AND SERVICE TAX DEPT., ERNAKULAM-682 015

STATE OF KERALA,

REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAURAM-695 001

BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019 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.10718 OF 2019(L)

PETITIONER:

RESPONDENTS:

MS.PRIYADARSHINI, AGED 79 YEARS

PROP: INTER SOURCE EXPORTS(P) LTD, WAYANAD ROAD, CALICUT-673 001,REP.BY. K.T.RAGHUNATH, MANAGING DIRECTOR.

BY ADVS.SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN

ASSISTANT COMMISSIONER OF STATE TAX, SGST DEPARTMENT, SPECIAL CIRCLE – I, CALICUT – 673 006.

GOVERNMENT OF KERALA,

REPRESENTED BY CHIEF SECRETARY, THIRUVANANTHAPURAM-695 001

COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001.

BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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.10722 OF 2019(M)

PETITIONER:

RESPONDENTS:

MS.HILLWOOD TIMBERS, MAKKARAPARAMBA, MALAPPURAM-676507, REP.BY.V SHAREEF, MANAGING PARTNER.

BY ADVS.SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN

ASSISTANT COMMISSIONER OF STATE TAX

SGST DEPARTMENT, SPECIAL CIRCLE, MALAPPURAM-676505.

GOVERNMENT OF KERALA, REPRESENTED BY CHIEF SECRETARY, THIRUVANANTHAPURAM-695001.

COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695001.

BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019 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

WP(C).No.10751 OF 2019(T)

PETITIONER:

RESPONDENTS:

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 AZEES SMT.SHOBA ANNAMMA EAPEN SHRI.AKHIL SURESH SMT.T.ARCHANA

STATE TAX OFFICER

3RD CIRCLE,STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE-673 006

THE COMMISSIONER,

STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001

STATE OF KERALA,

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 HEARD ON 04.12.2019 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.10820 OF 2019(B)

PETITIONER:

M/S. ZODIAC ADVERTISERS

RESPONDENTS:

P.B.NO.2064,KADAVANTHRA,KOCHI-20. REPRESENTED BY ITS MANAGING PARTNER JOHNSON V.GEORGE.

BY ADVS.SRI.SANTHOSH P.ABRAHAM SMT.S.K.DEVI

THE ASST. COMMISSIONER (WORKS CONTRACT) O/O THE DEPUTY COMMISSIONER,

KERALA STATE GOODS AND SERVICE TAX DEPT., ERNAKULAM-682015.

THE DEPUTY COMMISSIONER,

KERALA STATE GOODS AND SERVICE TAX DEPT. ERNAKULAM-682015.

STATE OF KERALA,

REPRESENTED BY ITS FINANCE SECRETARY,SECRETARIAT, THIRUVANANTHAPURAM-695001.

R1-3 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019 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.11046 OF 2019(E)

PETITIONER:

RESPONDENTS:

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.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR

ASSISTANT COMMISSIONER,

WORKS CONTRACT, O/O. THE DEPUTY COMMISSIONER,

STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA, ERNAKULAM, KOCHI- 682015.

STATE OF KERALA,

REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN- 695001.

BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019 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.11067 OF 2019(G)

PETITIONER:

RESPONDENTS:

TEKTON CORPORATION

DOOR 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

THE STATE TAX OFFICER

STATE GOODS AND SERVICES TAX DEPARTMENT, FOURTH CIRCLE,

ERNAKULAM-682018.

THE STATE OF KERALA,

REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT,GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001.

R1-2 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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.11206 OF 2019(A)

PETITIONER:

RESPONDENTS:

MANGALY INDUSTRIES (P) LIMITED

10/285, RED HILL ESTATE, KALLEKULANGARA, PALAKKAD, REPRESENTED BY ITS MANAGING DIRECTOR JOE MANGALY

BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL

THE STATE TAX OFFICER

STATE GOODS AND SERVICES TAX DEPARTMENT, FIRST CIRCLE, PALAKKAD, PIN – 678001

THE 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 HEARD ON 04.12.2019, 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.11340 OF 2019(N)

PETITIONER:

CEE VEE FOOTWEAR INDIA PVT LTD.

NH ROAD, CHUNGAM, FEROKE CALICUT-673 631 REP. BY V.SHAREEF, MANAGING PARTNER

RESPONDENTS:

BY ADVS.SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN

ASSISTANT COMMISSIONER OF STATE OF TAX, SGST DEPARTMENT, SPECIAL CIRCLE-II, CALICUT -673006

GOVERNMENT OF KERALA REPRESENTED BY CHIEF SECRETARY, THIRUVANANTHAPURAM-695001

COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM-695001

BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019 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.11341 OF 2019(P)

PETITIONER:

RESPONDENTS:

HILLWOOD IMPORTS & EXPORTS PVT. LTD

N.H ROAD, FEROKE, CALICUT 673 631, REPRESENTED BY V. SHAREEF, MANAGING DIRECTOR.

BY ADVS.SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN

ASSISTANT COMMISSIONER- II,

SPECIAL CIRCLE-II SGST DEPARTMENT, KOZHIKODE 673 006.

GOVERNMENT OF KERALA REPRESENTED BY CHIEF SECRETARY, THIRUVANANTHAPURAM 695 001.

COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM 695 001.

BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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.11346 OF 2019(P)

PETITIONER:

RESPONDENTS:

HILLWOOD FURNITURE PVT. LTD N.H.ROAD,FEROKE,CALICUT-673631, REP.BY.V.SHAREEF,MANAGING DIRECTOR.

BY ADVS.SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN

ASSISTANT COMMISSIONER (ASSMT II) SPL.CIRCLE-II,SGST DEPARTMENT, KOZHIKODE-673006.

GOVERNMENT OF KERALA, REPRESENTED BY CHIEF SECRETARY, THIRUVANANTHAPURAM-695001.

COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695001.

BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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.11391 OF 2019(Y)

PETITIONER:

RESPONDENTS:

M/S.AJA ASSOCIATES

T.D.SANNIDHI ROAD, PALARIVATTOM-682 025, REPRESENTED BY ITS MANAGING PARTNER ANIL K.JOSEPH.

BY ADVS.SRI.AJI V.DEV SMT.O.A.NURIYA

SRI.ALAN PRIYADARSHI DEV

THE ASSISTANT COMMISSIONER

SPECIAL CIRCLE II, S.G.S.T. DEPARTMENT, PERUMANOOR P.O., ERNAKULAM-682 015.

THE COMMISSIONER OF STATE TAXES

TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002.

THE STATE OF KERALA

REPRESENTED BY IT’S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002.

R1-3 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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.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 NAMBIAR

SRI.N.R.SAJ

RESPONDENTS:

STATE TAX OFFICER (WORKS CONTRACT),

OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX,

WORKS CONTRACT, DEPARTMENT OF STATE GOODS AND SERVICE TAX, PERUMANOOR, KOCHI- 682015.

THE COMMISSIONER,

STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM- 695001.

STATE OF KERALA,

REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM- 695001.

BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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.11466 OF 2019(G)

PETITIONER:

RESPONDENTS:

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

STATE TAX OFFICER,

OFFICE OF THE ASST. COMMISSIONER (ASSESSMENT), STATE GOODS AND SERVICES TAX DEPARTMENT,

SPECIAL CIRCLE I, ERNAKULAM, KOCHI, PIN – 682 015.

THE STATE OF KERALA,

REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,

TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695 001.

BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019 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.11586 OF 2019(W)

PETITIONER:

RESPONDENTS:

N.AYYAPPAN NAIR, AGED 76 YEARS

S/O.GOPALAN NAIR, NJARAKKAT HOUSE, GURUVAYOOR, THRISSUR DISTRICT.

BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA

ASSISTANT COMMISSIONER,

DEPARTMENT OF SGST, SPECIAL CIRCLE, THRISSUR – 680 004.

THE 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 ON 04.12.2019 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.11648 OF 2019(E)

PETITIONER:

RESPONDENTS:

M/S.DRIPLEX WATER ENGINEERING LIMITED

C/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

THE STATE OF KERALA

REPRESENTED BY THE PRINCIPAL SECRETARY GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001.

THE ASSISTANT COMMISSIONER(WORKS CONTRACT), OFFICE OF THE DEPUTY COMMISSIONER,

STATE GOODS AND SERVICE TAX DEPARTMENT, REVENUE TOWER,9TH FLOOR,

ERNAKULAM-682011.

R1-2 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY

HEARD ON 04.12.2019 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.11653 OF 2019(F)

PETITIONER:

SHIBI BABU AGED 43 YEARS PROPRITORIX,

M/S.GLORIA SERVICES, 39/6180-A, SECOND FLOOR CEARS BUILDINGS, ALAPPATTU CROSS ROAD, RAVIPURAM, ERNAKULAM.

BY ADVS.SMT.S.K.DEVI

SRI.SANTHOSH P.ABRAHAM

RESPONDENTS:

THE STATE TAX OFFICER,

KERALA STATE GOODS AND SERVICE TAX DEPT. IVTH CIRCLE, ERNAKULAM – 682 018.

THE DEPUTY COMMISSIONER,

KERALA STATE GOODS & SERVICE TAX DEPT., ERNAKULAM – 682 015.

STATE OF KERALA,

REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695 001.

BY SRI.C.E.UNNIKRISHNAN, SPL. GOVT. PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019 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.11776 OF 2019(V)

PETITIONER:

RESPONDENTS:

ASTRIDE BUILDERS AND DEVELOPERS PRIVATE LIMITED,

TC 10/17 18 1ST AND 2ND FLOOR, BINDEEPAM, PIPPINMOODU, PEROORKADA, THIRUVANANTHAPURAM – 695 005,

REPRESENTED BY ITS MANAGING DIRECTOR SYAM D.PILLAI.

BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) RAJAGOPAL M

ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, WORKS CONTRACT, TAX TOWERS, THIRUVANANTHAPURAM,

PIN – 695 002.

THE STATE OF KERALA,

REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,

TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695 001.

BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019 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

WP(C).No.11932 OF 2019(N)

PETITIONER:

RESPONDENTS:

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

ASSISTANT COMMISSIONER,

STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, 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.

R1-2 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019 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.11973 OF 2019(V)

PETITIONER:

RESPONDENTS:

EHITUS BUILDERS INTERIORS AND REALTORS,

TC 4/1702, 1, HOUSE NO.20, BELHAVEN GARDENS, KOWDIAR P.O., THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING PARTNER R.PADMAKUMAR.

BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL

STATE TAX OFFICER (WORKS CONTRACT), STATE GOODS AND SERVICES TAX DEPARTMENT, WORKS CONTRACT, 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.

BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019 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

WP(C).No.12022 OF 2019(C)

PETITIONER:

M/S.POLJO AGENTS AND DISTRIBUTORS

MULLAKAD, IRINJALAKUDA, REPRESENTED BY ITS PROPRIETOR, SHRI PAUL JOSE.

BY ADVS.SRI.G.HARIKUMAR (GOPINATHAN NAIR) SHRI.AKHIL SURESH

RESPONDENTS:

1		THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM- 695001.
2		THE ASSISTANT COMMISSIONER OF STATE TAX (ASSESSMENT), SGST DEPT., SPECIAL CIRCLE, THRISSUR- 680003.
		R1 – R2 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER
	THIS	WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD

ON 04.12.2019 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.12049 OF 2019(E)

PETITIONER:

RESPONDENTS:

K.V.JOSEPH AND SONS

XXVII, KURIEKKAL BUILDING, EDAPPALLY, KOCHI-682 024, ERNAKULAM DISTRICT. (REPRESENTED BY SRI. THOMAS K.J, PARTNER)

BY ADVS.SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR

ASSISTANT COMMISSIONER

WORKS CONTRACT, STATE GOODS AND SERVICE TAX DEPARTMENT, CLAS TOWERS, 2ND FLOOR, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682 018.

STATE OF KERALA

REPRESENTED 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 HEARD ON 04.12.2019 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.12056 OF 2019(F)

PETITIONER:

RESPONDENTS:

M/S.ROYAL CONSTRUCTIONS,

1/58, PALAPRASSERY, CHENGAMANAD P.O., ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, HASSAN N.S., AGED 64, S/O.SYED MOHAMMED.

BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA

THE STATE TAX OFFICER(WC),

OFFICE OF THE DEPUTY COMMISSIONER, DEPARTMENT OF SGST, MATTANCHERRY – 682 002.

THE COMMISSIONER OF COMMERCIAL TAXES, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM – 695 002.

BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019 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.12104 OF 2019(K)

PETITIONER:

SKYBOND GLAZING

RESPONDENTS:

XIX/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

THE COMMERCIAL TAX OFFICER(WC & LT)

OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, CLAS TOWER, 2ND FLOOR, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI,PIN-682 018.

STATE OF KERALA

REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,,PIN-695001.

R1 – R2 BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019 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.12182 OF 2019(W)

PETITIONER:

RESPONDENTS:

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

THE ASST. COMMISSIONER OF STATE TAX (WORKS CONTRACT), STATE GOODS AND SERVICES TAX 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.

BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019 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.12260 OF 2019(F)

PETITIONER:

RESPONDENTS:

GVR CONSTRUCTIONS

TC 16/918(20), PANCHAMY GARDEN, JAGATHY, THIRUVANANTHAPURAM, REPRESENTED BY ITS AUTHORISED SIGNATORY PADMANABHAN.

BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL

ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, WORKS CONTRACT, TAX TOWERS, THIRUVANANTHAPURAM,PIN-695 002.

THE STATE OF KERALA

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

BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019 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.12398 OF 2019(Y)

PETITIONER:

RESPONDENTS:

M/S.O.V.TRADERS

THOTTUMUKKAM P.O.AREACODE, KOZHIKODE 673 639

BY ADVS.SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN

THE ASSISTANT COMMISSIONER (ASSMT)1,11

SPL. CIRCLE-11, SGST DEPARTMENT, KOZHIKODE 673 006.

GOVERNMENT OF KERALA, REPRESENTED BY CHIEF SECRETARY, THIRUVANANTHAPURAM 695 001.

COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM 695 001.

BY SRI.C.E.UNNIKRISHNAN, SPL. GOVERNMENT PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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.12500 OF 2019(J)

PETITIONER:

M/S.VEEKESY POLIMERS

RAMANATUKARA, KOZHIKODE, REPRESENTED BY ITS MANAGING DIRECTOR, RAFEEQUE.V

BY ADVS.SRI.K.P.ABDUL AZEES SMT.SHOBA ANNAMMA EAPEN SHRI.AKHIL SURESH

SMT.T.ARCHANA

RESPONDENTS:

THE ASSISTANT COMMISSIONER

SPECIAL CIRCLE II, STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE 673006

THE COMMISSIONER

STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, 695001

STATE OF KERALA

REPRESENTED BY SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM, 695001

BY SRI.C.E.UNNIKRISHNAN, SPL. GOVT. PLEADER

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019 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:

RESPONDENTS:

M/S.MILLENNIUM AUDIOS,

6/459, PUTHIYEDATH BUILDING, BANK ROAD, KOZHIKODE, REPRESENTED BY ITS PROPRIETOR P.SAJITH.

BY ADV. SRI.JOSEPH SEBASTIAN PURAYIDAM

STATE OF KERALA,

REPRESENTED BY CHIEF SECRETARY,

GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695 001.

THE COMMISSIONER OF STATE TAX,

STATE GST DEPARTMENT, THIRUVANANTHAPURAM – 695 001.

ASSISTANT COMMISSIONER OF STATE TAX,

SPL.CIRCLE, STATE GST DEPARTMENT, KOZHIKODE – 673 006.

STATE TAX OFFICER,

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 ON 04.12.2019, ALONG WITH WP(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.12808 OF 2019(A)

PETITIONER:

RESPONDENTS:

SOUBHAGYAM FOOD INDUSTRIES PVT.LTD., PUTHIYANGADI, CALICUT – 673 021, BY P.V.CHANDRAN, MANAGING DIRECTOR.

BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN

ASSISTANT COMMISSIONER,

SPECIAL CIRCLE-I, KOZHIKODE – 673 006.

GOVERNMENT OF KERALA, REPRESENTED BY CHIEF SECRETARY, THIRUVANANTHAPURAM – 695 001.

COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM – 695 001.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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.13149 OF 2019(P)

PETITIONER:

RESPONDENTS:

M/S.CHAKOLAS KUNNEL DEVELOPERS

26/2075 F, PANDIT KARUPPAN ROAD, THEVARA,

ERNAKULAM, -682013 REPRESENTED BY ITS MANAGING PARTNER, MR.MATHEW L CHAKOLAS

BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.ABRAHAM JOB SRI.AJAY V.ANAND

STATE OF KERALA

REPRESENTED BY ITS SECRETARY(TAXES), GOVERNMENT SECRETARIAT, THIRUVANNATHAPURAM-695001

THE STATE TAX OFFICER(WORKS CONTRACT)

O/O. THE DEPUTY COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, 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 ON 04.12.2019, 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

WP(C).No.13444 OF 2019(E)

PETITIONER:

SREE AYYAPPAN AGENCIES,

TC 3/2454(4), TDK ROAD, EAST PATTOM, THIRUVANANTHAPURAM, REPRESENTED BY ITS PROPRIETOR

RESPONDENTS:

RAJESH.

BY ADVS.

SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL

ASSISTANT COMMISSIONER-1(ASSESSMENT), SPECIAL CIRCLE, 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.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, ALONG WITH WP(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

WP(C).No.13887 OF 2019(I)

PETITIONER:

RESPONDENTS:

M/S.MALABAR LATEX (P) LTD.

THENGALOOR P.O., THRISSUR, REPRESENTED BY ITS MANAGING DIRECTOR, A.V.ABDUL GAFOOR.

BY ADVS.

SMT.S.K.DEVI

SRI.SANTHOSH P.ABRAHAM

THE STATE TAX OFFICER

KERALA STATE GOODS AND SERVICE TAX DEPT., III CIRCLE, STATE TAX COMPLEX, POOTHOLE, THRISSUR-680004.

THE DEPUTY COMMISSIONER,

KERALA STATE GOODS AND SERVICE TAX DEPT., STATE TAX COMPLEX, POOTHOLE, THRISSUR-680004.

THE ASST. COMMISSIONER OF STATE TAX,

KERALA STATE GOODS AND SERVICE TAX DEPT., STATE TAX COMPLEX, POOTHOLE, THRISSUR-680004.

STATE OF KERALA,

REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695001.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, ALONG WITH WP(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

WP(C).No.13957 OF 2019(T)

PETITIONER:

RESPONDENTS:

TRADE HOUSE

PERUMBA, PAYYANNUR, KANNUR DISTRICT, REPRESENTED BY ITS PROPRIETOR, SHAKEER ALI.

BY ADVS.

SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL

THE STATE TAX OFFICER

STATE GOODS AND SERVICES TAX DEPARTMENT, PAYYANNUR, KANNUR DISTRICT-670 307.

THE 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 ON 04.12.2019, ALONG WITH WP(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

WP(C).No.14071 OF 2019(H)

PETITIONER:

RESPONDENTS:

M/S THAJUDEEN A.

PP 7/357, THOPPIL VEEDU, THOLIKUZHY, ADAYAMOM(P.O), THIRUVANANTHPAURAM

REPRESENTED BY ITS PROPRIETOR, SRI.THAJUDEEN A BY ADVS.

SRI.K.P.ABDUL AZEES SMT.SHOBA ANNAMMA EAPEN SMT.T.ARCHANA

THE ASSISTANT COMMISSIONER

WORKS CONTRACT, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM -695002

THE COMMISSIONER,

STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM -695002

STATE OF KERALA,

REPRESENTED BY SECRETARY(TAXES), SECRETARIAT, THIRUVANANTHAPURAM-695001.

THE DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM -695002.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, ALONG WITH WP(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

WP(C).No.14570 OF 2019(U)

PETITIONER:

RESPONDENTS:

MOLLY GEORGE AGED 57 YEARS

PROPRITRIX, M/S.GEO TRADERS, PDDP OLD BUILDING, MARITTICHODU, KALADY, ERNAKULAM DISTRICT.

BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.K.SUNDAR

STATE TAX OFFICER -I

SPECIAL CIRCLE, SGST DEPARTMENT, MATTANCHERY AT ALUVA-683101

THE STATE OF KERALA,

REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVT SECRETARIAT, THIRUVANANTHAPURAM-695001

THE COMMISSIONER OF STATE TAX,

SGST DEPARTMENT, GOVERNMENT OF KERALA, TAX TOWER, KARAMANA.P.O, THIRUVANANTHAPURAM-695002.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, ALONG WITH WP(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

WP(C).No.14833 OF 2019(D)

PETITIONER:

VENKITESH PRASAD AGED 35 YEARS

PROPRIETOR, ‘M/S. PRESEDIUM GROUP’,ULIYAKOVIL, KOLLAM DISTRICT, PIN – 691 002.

BY ADV. SRI.BOBBY JOHN

RESPONDENTS:

THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT

KERALA TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM – PIN – 695 002.

THE STATE TAX OFFICER

WORKS CONTRACT, KOLLAM, SGST DEPARTMENT, KOLLAM, PIN – 691 002.

STATE OF KERALA

REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM – 695 001.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, ALONG WITH WP(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

WP(C).No.15037 OF 2019(D)

PETITIONER:

RESPONDENTS:

SRI.SUGUNA MACHINE WORKS (P) LTD

39/4328A, KARIMPATTA CROSS ROAD, PALLIMUKKU, ERNAKULAM, KOCHI-682016, (REPRESENTED BY SRI.SKANTHARAJAN, P.N, PARTNER)

BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR

STATE TAX OFFICER

4TH CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, CLAS TOWERS, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682018.

STATE OF KERALA,

REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695001.

THE INSPECTING ASSISTANT COMMISSIONER,

STATE GOODS AND SERVICES TAX DEPARTMENT, KAKKANAD, KOCHI-682030.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, ALONG WITH WP(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

WP(C).No.15633 OF 2019(D)

PETITIONER:

RESPONDENTS:

M/S.INDUS MOTOR COMPANY PRIVATE LIMITED

M. G. ROAD, THEVARA, ERNAKULAM – 682015, REPRESENTED BY ITS GENERAL MANAGER (FINANCE AND AUDIT) MR. ANAS K. P.

BY ADVS. SMT.K.LATHA SMT.JESSY MANUEL

THE ASSISTANT COMMISSIONER (ASSESSMENT)

SPECIAL CIRCLE – II, SGST DEPARTMENT, CIVIL STATION AT KAKKANAD, ERNAKULAM – 682 015.

THE STATE ASSISTANT COMMISSIONER/

INSPECTING ASSISTANT COMMISSIONER, SGST DEPARTMENT, CIVIL STATION AT KAKKANAD, ERNAKULAM – 682 030.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, ALONG WITH WP(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

WP(C).No.15957 OF 2019(T)

PETITIONER:

RESPONDENTS:

T.BASHEER, AGED 63 YEARS

CONTRACTOR, ARYATTU PADETHATHIL HOUSE, MAVELIKKARA, ALAPPUZHA, PIN-690101.

BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR

STATE TAX OFFICER,

WORKS CONTRACT, STATE GOODS AND SERVICES TAX DEPARTMENT, ALAPPUZHA, PIN-688001.

STATE OF KERALA,

REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695001.

ASSISTANT COMMISSIONER (REVENUE RECOVERY),

STATE GOODS AND SERVICES TAX DEPARTMENT, CHENGANNUR, PIN-689121.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, ALONG WITH WP(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

WP(C).No.16001 OF 2019(A)

PETITIONER:

RESPONDENTS:

C.DEVARAJ AGED 57 YEARS

AMBALATHUVILA HOUSE, IKKARAMATTOM P.O, IRIMPANAM, ERNAKULAM-682 309

BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR

COMMERCIAL TAX OFFICER,

WORKS CONTRACT, O/O THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, CLASS TOWERS, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682 018

STATE OF KERALA,

REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001

ASSISTANT COMMISSIONER (REVENUE RECOVERY)

STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, KAKKANAD, ERNAKULAM, KOCHI-682 030

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.16018 OF 2019(B)

PETITIONER:

RAJKUMAR P.

AGED 51 YEARS

HOUSE NO.37,TC 3/889,LMS NAGAR, MUTTADA.P.O.,

RESPONDENTS:

THIRUVANANTHAPURAM DISTRICT,PIN-695 025

BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR

STATE TAX OFFICER

WORKS CONTRACT,STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001

STATE OF KERALA,

REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,PIN-695 001

ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.16094 OF 2019(J)

PETITIONER:

RESPONDENTS:

SURABHI STEEL CASTINGS PVT.LTD

NEW INDUSTRIAL DEVELOPMENT AREA, KANJIKODE P.O., PALAKKAD, REPRESENTED BY ITS DIRECTOR SRI. SIAUDEEN M.A.

BY ADV. SRI.SOJAN JAMES

THE ASSISTANT COMMISSIONER SPL. CIRCLE DEPARTMENT OF COMMERCIAL TAXES,

STATE GST DEPARTMENT KERALA PALAKKAD-678 001.

THE COMMISSIONER OF COMMERCIAL TAXES

DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001.

R1-2 BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.16162 OF 2019(U)

PETITIONER:

RESPONDENTS:

SURABHI STEEL TUBES PVT. LTD.

NEW INDUSTRIAL DEVELOPMENT AREA KANJIKODE P.O.PALAKKAD, REPRESENTED BY ITS DIRECTOR M.A ZIAUDEEN.

BY ADV. SRI.SOJAN JAMES

THE ASSISTANT COMMISSIONER

SPECIAL CIRCLE, DEPARTMENT OF COMMERCIALS TAXES, STATE GST DEPARTMENT, KERALA, PALAKKAD-678 001.

THE COMMISSIONER OF COMMERCIAL TAXES,

DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.16191 OF 2019(Y)

PETITIONER:

RESPONDENTS:

M/S.PARISON FOODS PVT. LTD

CHEROOTTY ROAD, KOZHIKODE, REPRESENTED BY ITS MANAGING DIRECTOR, N.K. MOHAMMED ALI.

BY ADVS. SRI.K.P.ABDUL AZEES

SMT.SHOBA ANNAMMA EAPEN SMT.T.ARCHANA

THE ASSISTANT COMMISSIONER-1

SPECIAL CIRCLE I, STATE GOODS AND SERVICE TAX DEPARTMENT, KOZHIKODE-673 006.

THE COMMISSIONER,

STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 001

STATE OF KERALA,

REPRESENTED BY SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM-695 001

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.16214 OF 2019(B)

PETITIONER:

M/S.ARJU VAASTU BUILDERS AND ENGINEERS PRIVATE LIMITED UTHRADOM, TC 11/2100(5), POTTAKKUZHY, THEKKUMOODU ROAD, PATTOM (P.O.), THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR B. ARJUNAN.

BY ADVS. SRI.K.P.ABDUL AZEES

SMT.SHOBA ANNAMMA EAPEN SMT.T.ARCHANA

RESPONDENTS:

THE ASSISTANT COMMISSIONER OF STATE TAX

WORKS CONTRACT, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM – 695 002.

THE COMMISSIONER

STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM – 695 002.

STATE OF KERALA

REPRESENTED BY SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM – 695 001.

DEPUTY COMMISSIONER (APPEALS)

STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM – 695002.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.16277 OF 2019(H)

PETITIONER:

RESPONDENTS:

M/S. PURAVANKARA LTD.

PURVANKARA LTD,G-261,PANAMPILLY AVENUE,PANAMPILLY NAGAR,KOCHI-682036,REPRESENTED BY REGIONAL HEAD,KERALA,SRI.RANJIT THOMAS.

BY ADVS. SRI.RAJESH NAMBIAR SRI.N.R.SAJ

STATE TAX OFFICER(WORKS CONTRACT),

STATE GOODS AND SERVICE TAX DEPARTMENT,REVENUE TOWER,ERNAKULAM,

PIN-682031.

THE COMMISIONER,

STATE GOODS AND SERVICE TAX DEPARTMENT,THIRUVANANTHAPURAM-695001.

STATE OF KERALA,

REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,GOVT.SECRETARIAT, THIRUVANANTHAPURAM-695001.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.16778 OF 2019(V)

PETITIONER:

RESPONDENTS:

ABDUL RAHIMAN.P.V AGED 62 YEARS

PROPRIETOR , M/S KOYAS AGENCIES, 1/900, DEEPIKA, COMPLEX, KODUMBU, PALAKKAD DISTRICT, PALAKKAD, PIN 678 501.

BY ADVS. SRI.R.MURALEEDHARAN DR.ANIES GEORGE

THE STATE TAX OFFICER

STATE GOODS AND SERVICES TAX DEPARTMENT, SECOND CIRCLE, PALAKKAD, PALAKKAD DISTRICT, PIN 678 001.

STATE OF KERALA,

REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN 695 002.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.16896 OF 2019(J)

PETITIONER:

RESPONDENTS:

KURUVITHADAM AGENCIES PVT.LTD

KACHERITHAZHAM, MUVATTUPUZHA-686 661, HEAD OFFICE AT M.G ROAD, ERNAKULAM, KOCHI-682 015, (REPRESENTED BY SRI CHARLES MATHEW, DIRECTOR),

BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR

ASSISTANT COMMISSIONER

SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMBAVOOR-683 542.

STATE OF KERALA,

REPRESENTED BY SECRETARY TO GOVERNMENT, SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN 695 001.

ASSISTANT COMMISSIONER,

RECOVERY, STATE GOODS AND SERVICES TAX DEPARTMENT, MUVATTUPUZHA-686 661.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.16907 OF 2019(K)

PETITIONER:

RESPONDENTS:

ROYAL ENTERPRISES,

XXI/652, 2ND FLOOR, STATUE JUNCTION, TRIPUNITHURA, PIN – 682 301, ERNAKULAM DISTRICT, (REPRESENTED BY SRI.NANDAKUMAR M., PARTNER).

BY ADVS. SRI.K.N.SREEKUMARAN SRI.N.SANTHOSHKUMAR

STATE TAX OFFICER,

WORKS CONTRACT, STATE GOODS AND SERVICE TAX DEPARTMENT, PERUMANOOR, THEVARA, ERNAKULAM, KOCHI – 682 015.

STATE OF KERALA,

REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.

THE ASSISTANT COMMISSIONER,

RECOVERY, STATE GOODS AND SERVICES TAX DEPARTMENT, KAKKANAD, KOCHI – 682 030.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.17041 OF 2019(E)

PETITIONER:

M/S.SREEDHANYA HOMES PRIVATE LTD

T.C. 9/875, SASTHAMANGALAM, THIRUVANANTHAPURAM REPRESENTED BY ITS MANAGING DIRECTOR, DHANYA BABU

BY ADVS. SRI.K.P.ABDUL AZEES

SMT.SHOBA ANNAMMA EAPEN SMT.T.ARCHANA

RESPONDENTS:

THE ASSISTANT COMMISSIONER OF STATE TAX

WORKS CONTRACT, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM -695002

THE COMMISSIONER,

STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695002.

STATE OF KERALA,

REPRESENTED BY SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM-695001.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.17060 OF 2019(F)

PETITIONER:

RESPONDENTS:

COIMBATORE ELECTRIC ENGINEERING CORPORATION

39/3926, KIZHAKKEPUSHPAKAM, RAVIPURAM ROAD, ERNAKULAM, COCHIN 682 016, REPRESENTED BY ITS MANAGING PARTNER U.K MENON.

BY ADVS. SRI.R.MURALEEDHARAN DR.ANIES GEORGE

THE ASSISTANT COMMISSIONER

KVAT SPECIAL CIRCLE-II, STATE GOODS AND SERVICES TAX DEPARTMENT, COMMERCIAL TAX COMPLEX, ERNAKULAM, COCHIN, PIN 682 015

STATE OF KEERALA,

REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN 695 002

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.17629 OF 2019(C)

PETITIONER:

RESPONDENTS:

KERALA STATE CIVIL SUPPLIES CORPORATION LTD (SUPPLYCO DISTRICT DEPOT),

ALAPPUZHA REPRESENTED BY ITS JUNIOR, MANAGER, (IN CHARGE OF DEPOT MANGER), SRI.R. SANJAYNATH CONTACT 7025834294/8547851723.

BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA

SRI.ALAN PRIYADARSHI DEV

THE STATE TAX OFFICER

STATE G.S.T DEPARTMENT, FIRST CIRCLE, ALAPPUZHA-688001.

ASSISTANT COMMISSIONER OF STATE TAX, STATE G.S.T DEPARTMENT, ALAPPUZHA-688001.

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

THIRUVANANTHAPURAM 695 002.

THE STATE OF KERALA

REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM 695 002.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.17630 OF 2019(C)

PETITIONER:

RESPONDENTS:

M. T. THOMAS AGED 60 YEARS

PROPRIETOR, M/S NILAMBOOR FURNITURE, PADINJATTIL PLAZA, PONNURUNNI, THAMMANAM, ERNAKULAM DISTRICT

BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY

ASSISTANT COMMISSIONER (ASSMT.)

SPECIAL CIRCLE – III, SGST DEPARTMENT, TAX COMPLEX, ERNAKULAM – 682015

THE STATE OF KERALA

REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695 001

THE COMMISSIONER OF STATE TAX

SGST DEPARTMENT, GOVERNMENT OF KERALA, TAX TOWER, KARAMANA P. O., THIRUVANANTHAPURAM – 695 002

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.17655 OF 2019(F)

PETITIONER:

HOTELTEK BEVERAGES (P) LTD.

RESPONDENTS:

TC .8/1878 (3), MAVELIKKALAM, UDAYAGIRI NAGAR, THIRUMALA P.O.THIRUVANANTHAPURAM, REPRESENTED BY M R NARAYANAN, MANAGING DIRECTOR.

BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY

STATE TAX OFFICER

1ST CIRCLE,SGST DEPARTMENT, TAX TOWER,KARAMANA P.O.THIRUVANANTHAPURAM-695 002.

THE STATE OF KERALA,

REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM-695 001.

THE COMMISSIONER OF STATE TAX,

SGST DEPARTMENT, GOVERNMENT OF KERALA, TAX TOWER, KARAMANA P.O.THIRUVANANTHAPURAM-695 002.

ASSISTANT COMMISSIONER OF STATE TAX,

SGST DEPARTMENT, TAX TOWER, KARAMANA P.O. THIRUVANANTHAPURAM-695 002.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, ALONG WITH WP(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

WP(C).No.18768 OF 2019(U)

PETITIONER:

PALA MARKETING CO-OPERATIVE SOCIETY

CHETHIMATTOM, PALA 686 575, REPRESENTED BY ITS SECRETARY SMT. ROSELY THOMAS, CONTACT 9447091300

BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA

SRI.ALAN PRIYADARSHI DEV

RESPONDENTS:

THE STATE TAX OFFICER

STATE G.S.T DEPARTMENT, SECOND CIRCLE, KOTTAYAM 686 001.

THE COMMISSIONER OF STATE TAXES,

TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM 695 002.

THE STATE OF KERALA

REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM 695 002.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, ALONG WITH WP(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

WP(C).No.18800 OF 2019(Y)

PETITIONER:

RESPONDENTS:

ABDUL WAHAB AGED 69 YEARS

PROPRIETOR, COCHIN MARINE SUPPLIERS, 24/1559, AGHIL BUILDING, INDIRA GANDHI ROAD, WILLINGTON ISLAND, KOCHI – 682 003.

BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR

STATE TAX OFFICER

2ND CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX COMPLEX, MATTANCHERRY, KOCHI – 682 002.

STATE OF KERALA

SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, ALONG WITH WP(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

WP(C).No.19777 OF 2019(V)

PETITIONER:

RESPONDENTS:

M/S.HINDALCO INDUSTRIES LIMITED ALUPURAM P. O., KALAMASSERY – 682104.

REPRESENTED BY ITS AUTHORIZED SIGNATORY, MR. S. ANANTHA VISWANATHAN

BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.ABRAHAM JOB SRI.AJAY V.ANAND

STATE OF KERALA

REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695 001.

ASSISTANT COMMISSIONER (ASSESSMENT)

SGST DEPARTMENT, SPECIAL CIRCLE – III, ERNAKULAM -682015.

R2 BY ADV. SMT.T.C.SOWMIAVATHY

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, ALONG WITH WP(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

WP(C).No.19794 OF 2019(Y)

PETITIONER:

RESPONDENTS:

TEEKAY TILES AND GRANITES

DOOR NO.PP VII/2017 CDEF, ENGAPUZHA SOUTH, PUDUPADI -673586, REPRESENTED BY ITS PARTNER RASAL AKBAR A. K.

BY ADVS. SRI.K.S.HARIHARAN NAIR SRI.T.G.MADHAVANUNNI SRI.C.S.ARUN SHANKAR

THE ASSISTANT COMMISSIONER

SPECIAL CIRCLE – 2, GOODS AND SERVICES TAX DEPARTMENT, SALES TAX COMPLEX BUILDING, 5TH FLOOR, JAWAHAR NAGAR COLONY, ERANHIPALAM P. O., KOZHIKODE – 673006.

THE SALES TAX OFFICER (RECOVERY)

OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE – 673006.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON

04.12.2019, ALONG WITH WP(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

WP(C).No.20151 OF 2019(T)

PETITIONER:

XAVIER T.D AGED 52 YEARS

S/O DEVASIA, PROPRIETOR, XAVIER TRADERS, BIG BAZAR, KOZHIKODE, CALICUT – 673 001

BY ADVS.

SRI.K.M.FIROZ

SMT.M.SHAJNA

RESPONDENTS:

ASSISTANT COMMISSIONER

SPECIAL CIRCLE – 1, SGST DEPARTMENT, KOZHIKODE – 673 006

THE STATE OF KERALA

REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM – 695 001

SECRETARY

TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM – 695 001

THE STATE TAX OFFICER

OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON

04.12.2019, ALONG WITH WP(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

WP(C).No.20208 OF 2019(A)

PETITIONER:

RESPONDENTS:

ASOK AYYAPPAN AGED 44 YEARS

PROPRIETOR, M/S. B.S. ENGINEERING, BALASUBRAMANIAN LANE, PATTOM, THIRUVANANTHAPURAM-695004.

BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY

SRI.V.SATHEESH (S-3495) SRI.K.SUNDAR

STATE TAX OFFICER(WORKS CONTRACT)

SGST DEPARTMENT, TAX TOWER, KARAMANA P.O,

THIRUVANANTHAPURAM-695 002.

THE STATE OF KERALA,

REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695 001.

THE COMMISSIONER OF STATE TAX,

SGST DEPARTMENT, GOVERNMENT OF KERALA, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM-695 002.

DEPUTY TAHSILDAR (RR),

TALUK OFFICE, FORT P.O, THIRUVANANTHAPURAM-695 023 BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, ALONG WITH WP(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

WP(C).No.20515 OF 2019(L)

PETITIONER:

RESPONDENTS:

M/S.UNITED BUILDERS

NO.34/1695-B7, NATIONAL RESIDENCY, SHOPPING COMPLEX, EDAPPALLI, KOCHI, PIN-682 024, REPRESENTED BY ITS PARTNER SOJAN XAVIER.

BY ADV. SMT.M.K.HAJARA

COMMERCIAL TAX OFFICER (WC)

OFFICE OF THE DEPUTY COMMISSIONER STATE G.S.T. DEPARTMENT, ERNAKULAM-682 616.

THE COMMISSIONER OF STATE TAXES

TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002.

THE STATE OF KERALA

REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 002.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, ALONG WITH WP(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

WP(C).No.21244 OF 2019(E)

PETITIONER:

RESPONDENTS:

KERALA STATE CIVIL SUPPLIES CORPORATION LTD.,

(SUPPLYCO DISTRICT DEPOT), PADIPURAYKKAL BUILDING, GOODS SHED ROAD, NAGAMPADOM, KOTTAYAM, REPRESENTED BY ITS DEPOT MANAGER SRI SAJI K. KURIAN, CANTACT -9526413390/6282410426.

BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA

SRI.ALAN PRIYADARSHI DEV

THE STATE TAX OFFICER,

STATE G.S.T.DEPARTMENT, FIRST CIRCLE, TAX COMPLEX, KOTTAYAM – 686001.

THE COMMISSIONER OF STATE TAXES

TAX TOWER, KILLIPPALAM, KARAMANA P. O., THIRUVANANTHAPURAM – 695002.

THE STATE OF KERALA

REPRESENTED BY IT’S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM – 695002.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, ALONG WITH WP(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

WP(C).No.21452 OF 2019(F)

PETITIONER:

RESPONDENTS:

M/S.PUNARTHAM AGENCIES

KP V/530, PUNARTHAM, PALUKONAM, KUDAPPANAKUNNU, THIRUVANANTHAPURAM, REPRESENTED BY ITS PROPRIETRIX, ANANTHY.K.,D/O.RAMACHANDRAN NAIR, AGED 38 YEARS.

BY ADVS. SRI.K.P.ABDUL AZEES

SMT.SHOBA ANNAMMA EAPEN SMT.T.ARCHANA

THE STATE TAX OFFICER,

FIRST CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695002.

THE COMMISSIONER,

STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695002.

STATE OF KERALA,

REPRESENTED BY SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM-695001.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, ALONG WITH WP(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

WP(C).No.21453 OF 2019(F)

PETITIONER:

JAGDISH KUMAR BURDAK, AGED 46 YEARS

PROPRIETOR GRANITE CENTRE, OPP. ROCK ROSE TOURIST HOME, N.H.BYEPSS, VENNALA P.O.KOCHI-682 028.

RESPONDENTS:

BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR

ASSISTANT COMMISSIONER

SPECIAL CIRCLE 111, STATE GOODS AND SERVICE TAX DEPARTMENT, THEVARA, ERNAKULAM, KOCHI-682 015.

STATE OF KERALA,

REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,PIN-695 001.

R1-2 BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.21543 OF 2019(P)

PETITIONER:

RESPONDENTS:

M/S.TRIVENI SCHOOL BAZAR

PM TAJ ROAD, SM STREET, KOZHIKODE, REPRESENTED BY ITS MANAGING PARTNER.

BY ADV. SRI.JOSEPH SEBASTIAN PURAYIDAM

STATE OF KERALA

REPRESENTED BY CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695 001.

THE COMMISSIONER OF STATE TAX

STATE GST DEPARTMENT , TAX TOWER, KILLIPPALAM, KARAMANA. P.O., THIRUVANANTHAPURAM – 695 002.

ASSISTANT COMMISSIONER OF STATE TAX

SPECIAL CIRCLE, STATE GST DEPARTMENT, SALES TAX COMPLEX

BUILDING, JAWAHAR NAGAR COLONY, ERANHIPALAM P.O., KOZHIKODE – 673 006.

STATE TAX OFFICER

2ND CIRCLE, OFFICE OF THE STATE TAX OFFICER, SGST DEPARTMENT, SALES TAX COMPLEX BUILDING, JAWAHAR NAGAR COLONY, ERANHIPALAM P.O., KOZHIKODE – 673 006.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.22104 OF 2019(K)

PETITIONER:

RESPONDENTS:

M/S.BANNARI AMMAN STEELS (P) LTD

NATTUKKAL, CHITTUR, PALAKKAD, REPRESENTED BY ITS MANAGING DIRECTOR, SRI. R.ELANGOVAN

BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.S.JAFFERALI

THE ASSISTANT COMMISSIONER OF STATE TAX

STATE GOODS SERVICE TAX DEPARTMENT KERALA, SPECIAL CIRCLE, PALAKKAD-678 001.

STATE OF KERALA

REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 002.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.23309 OF 2019(K)

PETITIONER:

RESPONDENTS:

SASIKUMAR M, PROPRIETOR AGED 54 YEARS GEETHANJALI AUTOMOBILES, CHERPULASSERY,PALAKKAD.

BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.ANTONY JONES

THE STATE TAX OFFICER

STATE GOODS AND SERVICE TAX DEPARTMENT, OTTAPALAM,PALAKAKD-679104.

STATE OF KERALA,

REPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES DEPARTMENT,

GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM, PIN-695002.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.23313 OF 2019(L)

PETITIONERS:

SASIKUMAR M AGED 54 YEARS

PROPRIETOR, GEETHANJALI AUTOMOBILES, CHERPULASSERY, PALAKKAD.

RESPONDENTS:

BY ADVS. SRI.N.MURALEEDHARAN NAIR SRI.ANTONY JONES

THE STATE TAX OFFICER

STATE GOODS AND SERVICE TAX DEPARTMENT, OTTAPALAM, PALAKKAD-679104.

STATE OF KERALA,

REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695002.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.23616 OF 2019(B)

PETITIONER:

RESPONDENTS:

CHANDRA BABU G.

AGED 35 YEARS

T.C. 9/570, SREEDHANYA C-4, JAWAHAR NAGAR, THIRUVANANTHAPURAM.

BY ADVS. SRI.K.P.ABDUL AZEES

SMT.SHOBA ANNAMMA EAPEN SMT.T.ARCHANA

THE ASSISTANT COMMISSIONER OF STATE TAX,

WORKS CONTRACT, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM -695002.

THE COMMISSIONER,

STATE GOODS AND SERVICE TAX DEPARTMENT,

THIRUVANANTHAPURAM -695 002.

STATE OF KERALA

REPRESENTED BY SECRETARY (TAXES), SECRETARIAT, THIRUVANANTHAPURAM 695 001.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.23859 OF 2019(F)

PETITIONER:

RESPONDENTS:

PANASONIC APPLIANCES INDIA CO.LTD.

SAHARA COMPLEX, 4/3533, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI – 682 018 (REPRESENTED BY SRI. ANIL KUMAR.G, DEPUTY MANAGER-ACCOUNTS)

BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR

ASSISTANT COMMISSIONER

SPECIAL CIRCLE-II, STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA, ERNAKULAM, KOCHI – 682 015

STATE OF KERALA

REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.24395 OF 2019(Y)

PETITIONER:

RESPONDENTS:

JAQUAR AND COMPANY PVT.LTD NO.35/563,OPP.INTERNATIONAL STADIUM, PALARIVATTOM,KOCHI-682025.(REPRESENTED BY SRI.SATHYAPAL.K.R.AUTHORIZED SIGNATORY).

BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR

ASSISTANT COMMISSIONER

SPECIAL CIRCLE-III,STATE GOODS AND SERVICE TAX DEPARTMENT,THEVARA,

ERNAKULAM,KOCHI-682015.

STATE OF KERALA,

REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,

THIRUVANANTHAPURAM,PIN-695001.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON

04.12.2019, ALONG WITH WP(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

WP(C).No.24727 OF 2019(M)

PETITIONER:

RESPONDENTS:

HOPE CONSTRUCTIONS,

KADAMATTOM P.O., KOLENCHERRY, ERNAKULAM- 682311, REPRESENTED BY IT’S MANAGING PARTNER SRI.PAUL RAJAN.

BY ADVS. SRI.AJI V.DEV SRI.M.G.SHAJI SMT.O.A.NURIYA

SRI.ALAN PRIYADARSHI DEV

THE STATE TAX OFFICER,

WORKS CONTRACT, S.G.S.T DEPARTMENT, TAX TOWER, BAZAR ROAD, MATTANCHERRY- 682002.

THE COMMISSIONER OF STATE TAXES,

TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM- 695002.

THE STATE OF KERALA,

REPRESENTED BY IT’S SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM- 695002.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.27742 OF 2019(P)

PETITIONER:

P. AJITHKUMAR AGED 42 YEARS

PROPRIETOR, M/S.PARAPARAMBIL MOTORS, THOTTAMON, RANNI, PATHANAMTHITTA-689672

BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY

RESPONDENTS:

AGRICULTURAL INCOME TAX AND STATE TAX OFFICER STATE GOOD AND SERVICE TAX DEPARTMENT, RANNI, PATHANAMTHITTA-689672

THE STATE OF KERALA

REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVT SECRETARIAT, THIRUVANANTHAPURAM-695001

THE COMMISSIONER OF STATE TAX

STATE GOOD AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA.P.O, THIRUVANANTHAPURAM-695002

DEPUTY TAHSILDAR(RR)

TALUK OFFICE, RANNI, PATHANAMTHITTA-689672 BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.27872 OF 2019(H)

PETITIONER:

RESPONDENTS:

COCHIN DRUGS AND PARENTERALS,

9/160D, MATTAKUZHY-CHEMMANAD ROAD, MATTAKKUZHI, VARIKKOLI P.O, PIN-682308, ERNAKULAM DISTRICT, (REPRESENTED BY SMT. P.D. BINDU, AUTHORIZED SIGNATORY)

BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR

STATE TAX OFFICER,

2ND CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, TRIPUNITHURA-682 301

STATE OF KERALA,

REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001

ASSISTANT COMMISSIONER OF STATE TAX,

STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND FLOOR, CIVIL STATION, KAKKANAD, KOCHI-682 030

BRANCH MANAGER,

THE FEDERAL BANK LTD, VYTTILA, KOCHI-682 019, ERNAKULAM DISTRICT.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.28775 OF 2019(V)

PETITIONER:

RESPONDENTS:

M/S. GREEN BAND FOODS INDIA PRIVATE LIMITED,

39A, CSEZ, KAKKANAD, ERNAKULAM, REPRESENTED BY ITS MANAGING DIRECTOR, XAVIER MOOLAYIL, AGED 67 YEARS, S/O.CHACKO JOSEPH.

BY ADVS.

SRI.HARISANKAR V. MENON SMT.MEERA V.MENON

STATE TAX OFFICER,

SGST DEPARTMENT, 2ND CIRCLE,KALAMASSERY AT KAKKANAD, ERNAKULAM – 682 030.

STATE ASSISTANT COMMISSIONER,

SGST DEPARTMENT, ERNAKULAM -682 030.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.30131 OF 2019(N)

PETITIONERS:

P.K.SALIM

AGED 50 YEARS

S/O. LATE KOCHUMUHAMMED, RESIDING AT PAZHANGATTU HOUSE, THENGOD P.O., KAKKANAD, KOCHI-682 030, REPRESENTED BY ITS PARTNER OF M/S. CHAKKIES MEDICALS, KAKKANAD, KOCHI-30

P.K.ALI,

AGED 53 YEARS

S/O. LATE KOCHUMUHAMMED, RESIDING AT PAZHANGATTU HOUSE, THENGOD P.O., KAKKANAD, KOCHI-682 030, REPRESENTED BY ITS PARTNER OF M/S. CHAKKIES MEDICALS, KAKKANAD, KOCHI-30

BY ADV. SMT.M.A.JINSA MOL

RESPONDENTS:

STATE OF KERALA

REPRESENTED BY ITS SECRETARY TO TAXES, DEPARTMENT OF GOODS AND SERVICE, SECRETARIAT, THIRUVANANTHAPURAM,PIN-695 002

THE STATE TAX OFFICER,

STATE GOODS AND SERVICE TAX DEPARTMENT, IIND CIRCLE, KALAMASSERY, CIVIL STATION, KAKKANAD, ERNAKULAM,PIN-682 030

THE DEPUTY THAHSILDAR,

AUTHORISED OFFICER, KANAYANNUR TALUK, ERNAKULAM DISTRICT-682 018

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.30256 OF 2019(F)

PETITIONER:

RESPONDENTS:

SHEELA MOHANDAS AGED 57 YEARS

PROPRIETRESS, MOHAN’S HOME SHOPPE, THIRUVAMPADY, ALAPPUZHA, PIN-688009.

BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR

STATE TAX OFFICER,

1ST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, ALAPPUZHA-688001.

STATE OF KERALA,

REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695001.

INSPECTING ASSISTANT COMMISSIONER,

STATE GOODS AND SERVICES TAX DEPARTMENT, ALAPPUZHA-688001.

THE BRANCH MANAGER,

STATE BANK OF INDIA, ALAPPUZHA TOWN BRANCH, IRON BRIDGE P.O., ALAPPUZHA-688011.

R4 BY ADV. SRI.K.K.CHANDRAN PILLAI (SR.) R4 BY SMT.AMBILY S., SC, SBI

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.31560 OF 2019(T)

PETITIONER:

RESPONDENTS:

SIDHIK M.A AGED 50 YEARS

PROPRIETOR, M/S. MALABAR TILES AND BUILDING MATERIALS, KAZHANI, CHUNGAM, KAVASSERY, ALATHUR.

BY ADVS.

SMT.S.K.DEVI

SRI.SANTHOSH P.ABRAHAM

THE STATE TAX OFFICER

STATE GOODS AND SERVICES TAX DEPARTMENT, ALATHUR, PALAKKAD-678541.

THE DEPUTY COMMISSIONER,

KERALA STATE GOODS AND SERVICE TAX DEPT., COMMERCIAL TAX COMPLEX, PALAKKAD-678001.

THE ASST. COMMISSIONER OF STATE TAX, KERALA STATE GOODS AND SERVICE TAX DEPT., CHITTUR-678101.

STATE OF KERALA,

REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695001.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, 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

WP(C).No.32439 OF 2019(D)

PETITIONER:

RESPONDENTS:

M/S.OPAC ENGINEERING PVT. LTD.,

10/352B, SREESHYLAM, ARAKUNNAM P.O., ERNAKULAM, REPRESENTED BY ITS MANAGING DIRECTOR, DILEEP KUMAR P.V.

BY ADVS. SMT.S.K.DEVI SRI.M.RAJ MOHAN

SRI.SHANMUGHAM D. JAYAN SMT.P.K.MAYA DEVI

THE STATE TAX OFFICER (WORKS CONTRACT),

O/O THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY – 682 002.

THE DEPUTY COMMISSIONER,

KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, COMMERCIAL TAX COMPLEX, ERNAKULAM – 682 015.

STATE OF KERALA,

REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM – 695 001.

BY SPECIAL GOVERNMENT PLEADER SRI.C.E.UNNIKRISHNAN

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04.12.2019, ALONG WITH WP(C).NO.9963/2019 AND CONNECTED CASES, THE COURT ON 06.12.2019 DELIVERED THE FOLLOWING:

W.P.(C).Nos.9963/2019, 36953/2018, 1125, 4416, 4417, 4426, 6766, 7323, 7648, 83

8746, 8779, 9700, 10208, 10320, 10337, 10343, 10404, 10420, 10510, 10546, 10718

10751, 10820, 11046, 11067, 11206, 11340, 11341, 11346, 11391, 11433, 11466, 1158

11653, 11776, 11932, 11973, 12022, 12049, 12056, 12104, 12182, 12260, 12398,

12630, 12808, 13149, 13444, 13887, 13957, 14071, 14570, 14833, 15037, 15633,

16001, 16018, 16094, 16162,16191, 16214, 16277, 16778, 16896, 16907, 17041,

17629, 17630, 17655, 18768, 18800, 19777, 19794, 20151, 20208, 20515, 21244,

21453, 21543, 22104, 23309, 23313, 23616, 23859, 24395, 24727, 27742, 27872,

30131, 30256, 31560 & 32439/2019

:: 102 ::

JUDGMENT

In these writ petitions, the issue that arises for consideration is the legality of the notices and assessment orders issued to the petitioners in connection with the assessment under the Kerala Value Added Tax Act [hereinafter referred to as the ‘KVAT Act’] for the assessment years 2010-11 and 2011-12. The notices and orders are impugned, inter alia, on the ground that the authorities concerned did not have the jurisdiction to issue them since the amendments introduced to Section 25 (1) of the KVAT Act, through the Kerala Finance Acts of 2017 and 2018, notified through gazette notifications dated 19.06.2017 and 31.03.2018 respectively, did not contemplate a retrospective operation of the amended provisions.

Before framing the issues that arise for adjudication in these writ petitions, it would be apposite to refer to the legislative W.P.(C).Nos.9963/2019, 36953/2018, 1125, 4416, 4417, 4426, 6766, 7323,

7648, 8356, 8594, 8746, 8779, 9700, 10208, 10320, 10337, 10343, 10404, 10420, 10510, 10546,

10718, 10722, 10751, 10820, 11046, 11067, 11206, 11340, 11341, 11346, 11391, 11433, 11466, 11586,

11648, 11653, 11776, 11932, 11973, 12022, 12049, 12056, 12104, 12182, 12260, 12398, 12500, 12630,

12808, 13149, 13444, 13887, 13957, 14071, 14570, 14833, 15037, 15633, 15957, 16001, 16018, 16094,

16162,16191, 16214, 16277, 16778, 16896, 16907, 17041, 17060, 17629, 17630, 17655, 18768, 18800,

19777, 19794, 20151, 20208, 20515, 21244, 21452, 21453, 21543, 22104, 23309, 23313, 23616,

23859, 24395, 24727, 27742, 27872, 28775, 30131, 30256, 31560 & 32439/2019 :: 103 ::

exercises that were undertaken in respect of Section 25 (1) of the KVAT Act during the period between 2016 and 2018. Section 25 (1) as it stood immediately prior to its amendment with effect from 01.04.2017 read as follows:

“25. Assessment of escaped turnover:- (1) Where for any reason the whole or any part of the turnover of business of a dealer has escaped assessment to tax in any year or return period or has been under-assessed or has been assessed at a rate lower than the rate at which it is assessable or any deduction has been wrongly made therefrom, or where any input tax or special rebate credit has been wrongly availed of, the assessing authority may, at any time within five years from the last date of the year to which the return relates, proceed to determine, to the best of its judgment,the turnover which has escaped assessment to tax or has been underassessed or has been assessed at a rate lower than the rate at which it is assessable or the deduction in respect of which has been wrongly made or input tax or special rebate credit that has been wrongly availed of and assess the tax payable on such turn over or disallow the input tax or special rebate credit wrongly availed of, after issuing a notice on the dealer and after making such enquiry as it may consider necessary:

Provided that before making an assessment under this sub- section the dealer shall be given a reasonable opportunity of being heard.

Provided further that where the escapement is due to the application of incorrect rate of tax, no assessment under this sub-section shall be made where the dealer files revised return and pays the tax which has escaped assessment along with interest under sub-section (5) of section 31 and thrice the interest as settlement fee.

Provided also that the period for the completion of assessments including those subjected to extension under section 25B which expired on 31st March, 2015, shall be extended up to 31 st W.P.(C).Nos.9963/2019, 36953/2018, 1125, 4416, 4417, 4426,

6766, 7323, 7648, 8356, 8594, 8746, 8779, 9700, 10208, 10320, 10337, 10343,

10404, 10420, 10510, 10546, 10718, 10722, 10751, 10820, 11046, 11067, 11206, 11340,

11341, 11346, 11391, 11433, 11466, 11586, 11648, 11653, 11776, 11932, 11973, 12022,

12049, 12056, 12104, 12182, 12260, 12398, 12500, 12630, 12808, 13149, 13444,

13887, 13957, 14071, 14570, 14833, 15037, 15633, 15957, 16001, 16018, 16094,

16162,16191, 16214, 16277, 16778, 16896, 16907, 17041, 17060, 17629, 17630, 17655,

18768, 18800, 19777, 19794, 20151, 20208, 20515, 21244, 21452, 21453, 21543,

22104, 23309, 23313, 23616, 23859, 24395, 24727, 27742, 27872, 28775, 30131,

30256, 31560 & 32439/2019 :: 104 ::

March, 2016.”

The provision was amended through the Kerala Finance Act, 2017 with effect from 01.04.2017 when the period of limitation under Section 25 (1) for proceeding to determine the escaped turnover was changed from “five years” to “six years from the end of the year to which the assessment relates” and the third proviso thereto was amended to read as follows:

“Provided also that the period for proceeding to determine any assessment including those subjected to extension under section 25B which expires on 31st March, 2017, shall be extended up to 31st March, 2018.”

The third proviso to Section 25 (1) was once again amended through the Kerala Finance Act, 2018, with effect from 01.04.2018 to read as follows.

It is relevant to note, at this juncture, that on 8 th W.P.(C).Nos.9963/2019, 36953/2018, 1125, 4416, 4417, 4426, 6766, 7323, 7648, 8356, 8594, 8746, 8779,

9700, 10208, 10320, 10337, 10343, 10404, 10420, 10510, 10546, 10718, 10722,

10751, 10820, 11046, 11067, 11206, 11340, 11341, 11346, 11391, 11433, 11466, 11586,

11648, 11653, 11776, 11932, 11973, 12022, 12049, 12056, 12104, 12182, 12260, 12398,

12500, 12630, 12808, 13149, 13444, 13887, 13957, 14071, 14570, 14833, 15037,

15633, 15957, 16001, 16018, 16094, 16162,16191, 16214, 16277, 16778, 16896, 16907,

17041, 17060, 17629, 17630, 17655, 18768, 18800, 19777, 19794, 20151, 20208,

20515, 21244, 21452, 21453, 21543, 22104, 23309, 23313, 23616, 23859, 24395,

24727, 27742, 27872, 28775, 30131, 30256, 31560 & 32439/2019 :: 105 ::

September, 2016, the Constitution (One Hundred and First Amendment) Act, 2016 (hereinafter referred to as ‘CAA’ for brevity) received the assent of the President and the erstwhile regime of levy

of taxes on Sale or Purchase of goods, gave way to a new regime for levy of taxes on the supply of Goods and Services. Through the amendment, taxing powers were conferred on the Union as well as the States and the Union Territories with legislatures, to make laws for levying Goods and Services Tax (GST) on every transaction of supply of goods or services or both. In the future, Central and State GST was to be levied on all transactions involving supply of goods and services, except those that were kept out of the purview of GST. Amendments were carried out in Articles 248, 249, 250, 268, 268A, 269, 270, 271, 286, 366 and 368. The sixth and seventh Schedules to the Constitution were also suitably amended. Through the introduction of a new Article 246A, both the Parliament and the State Legislatures were given the powers to make laws with respect to Goods and Services tax imposed by the Union or by the State. The exclusive power to make laws regarding GST, where the supply of goods or services or both took place in W.P.(C).Nos.9963/2019, 36953/2018, 1125, 4416, 4417, 4426, 6766, 7323, 7648, 8356, 8594, 8746, 8779, 9700, 10208, 10320, 10337, 10343,

10404, 10420, 10510, 10546, 10718, 10722, 10751, 10820, 11046, 11067, 11206, 11340, 11341, 11346,

11391, 11433, 11466, 11586, 11648, 11653, 11776, 11932, 11973, 12022, 12049, 12056, 12104, 12182,

12260, 12398, 12500, 12630, 12808, 13149, 13444, 13887, 13957, 14071, 14570, 14833, 15037, 15633,

15957, 16001, 16018, 16094, 16162,16191, 16214, 16277, 16778, 16896, 16907, 17041, 17060, 17629,

17630, 17655, 18768, 18800, 19777, 19794, 20151, 20208, 20515, 21244, 21452, 21453, 21543,

22104, 23309, 23313, 23616, 23859, 24395, 24727, 27742, 27872, 28775, 30131, 30256, 31560 &

32439/2019 :: 106 ::

the course of inter-state trade or commerce, was retained with the Parliament. Sections 14, 17(b) and 19 of the CAA are relevant for the purposes of these writ petitions and are therefore extracted hereunder.

“14. In Article 366 of the Constitution,–

after clause (12), the following clause shall be inserted, namely:–

‘(12A) “goods and services tax” means any tax on supply of goods, or services or both except taxes on the supply of the alcoholic liquor for human consumption;’;

after clause (26), the following clauses shall be inserted, namely:–

‘(26A) “Services” means anything other than goods; (26B) “State” with reference to articles 246A, 268, 269, 269A and article 279A includes a Union territory with Legislature;

……………… …………………………….. ………………………..

………………

……………… …………………………….. ………………………..

………………

……………… …………………………….. ………………………..

………………

In the Seventh Schedule to the Constitution,–

…………………………………

in List II — State List,–

entry 52 shall be omitted;
- for entry 54, the following entry shall be substituted, namely:–W.P.(C).Nos.9963/2019, 36953/2018, 1125, 4416, 4417, 4426, 6766, 7323, 7648,

8356, 8594, 8746, 8779, 9700, 10208, 10320, 10337, 10343, 10404, 10420, 10510,

10546, 10718, 10722, 10751, 10820, 11046, 11067, 11206, 11340, 11341, 11346, 11391,

11433, 11466, 11586, 11648, 11653, 11776, 11932, 11973, 12022, 12049, 12056, 12104,

12182, 12260, 12398, 12500, 12630, 12808, 13149, 13444, 13887, 13957, 14071,

14570, 14833, 15037, 15633, 15957, 16001, 16018, 16094, 16162,16191, 16214, 16277,

16778, 16896, 16907, 17041, 17060, 17629, 17630, 17655, 18768, 18800, 19777, 19794,

20151, 20208, 20515, 21244, 21452, 21453, 21543, 22104, 23309, 23313, 23616,

23859, 24395, 24727, 27742, 27872, 28775, 30131, 30256, 31560 & 32439/2019 ::

107 ::

“54. Taxes on the sale of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption, but not including sale in the course of inter-State trade or commerce or sale in the couse of international trade or commerce of such goods.”;

entry 55 shall be omitted;

for entry 62, the following entry shall be substituted, namely:–

“62. Taxes on entertainments and amusements to the extent levied and collected by a Panchayat or a Municipality or a Regional Council or a District Council.”.

……………… …………………………….. ………………………..

………………

19. Notwithstanding anything in this Act, any provision of any law relating to tax on goods or services or on both in force in any State immediately before the commencement of this Act, which is inconsistent with the provisions of the Constitution as amended by this Act shall continue to be in

force until amended or repealed by a competent Legislature or other competent authority or until expiration of one year from such commencement, whichever is earlier.”

On going through the pleadings in the writ petitions and on considering the arguments advanced before me by counsel on either side, I find that the issues that arise for consideration in these writ petitions are as follows:

Whether under the provisions of Section 25 (1) of the W.P.(C).Nos.9963/2019, 36953/2018, 1125, 4416, 4417, 4426, 6766, 7323, 7648, 8356, 8594, 8746, 8779, 9700, 10208, 10320, 10337,

10343, 10404, 10420, 10510, 10546, 10718, 10722, 10751, 10820, 11046, 11067, 11206, 11340, 11341,

11346, 11391, 11433, 11466, 11586, 11648, 11653, 11776, 11932, 11973, 12022, 12049, 12056, 12104,

12182, 12260, 12398, 12500, 12630, 12808, 13149, 13444, 13887, 13957, 14071, 14570, 14833, 15037,

15633, 15957, 16001, 16018, 16094, 16162,16191, 16214, 16277, 16778, 16896, 16907, 17041, 17060,

17629, 17630, 17655, 18768, 18800, 19777, 19794, 20151, 20208, 20515, 21244, 21452, 21453, 21543,

22104, 23309, 23313, 23616, 23859, 24395, 24727, 27742, 27872, 28775, 30131, 30256, 31560 &

32439/2019 :: 108 ::

KVAT Act, as amended by the Kerala Finance Act, 2017, and before the repeal of the KVAT Act on 22.06.2017, the six year period of limitation for re-opening assessments could be relied upon to issue pre-assessment notices in cases where, by 31.03.2017, the five year period for re- opening assessments under the unamended provisions of Section 25 (1) of the KVAT Act had already expired?

If issue (a) is answered in the negative, whether the amendment to the third proviso to Section 25 (1) of the KVAT Act, through the Kerala Finance Act, 2017, would enable the revenue to re-open assessments in cases where, by 31.03.2017, the five year period for re-opening assessments under the un-amended provisions of Section 25 (1) of the KVAT Act had already expired?

Whether, after the CAA, 2016, and the repeal of the KVAT Act pursuant thereto, on 22.06.2017, the State legislature retained any residual power of legislation so as to amend the provisions of Section 25 (1) of the KVAT Act through the Kerala Finance Act, 2018?

Whether the amendment to the provisions of Section 25 (1) of the KVAT Act, through the Kerala Finance Act, 2018, and the pre-assessment notices and assessment orders issued consequent thereto, could be justified by relying on the savings clause under Section 174 of the SGST Act?

W.P.(C).Nos.9963/2019, 36953/2018, 1125, 4416, 4417, 4426, 6766, 7323, 7648, 8356, 8594, 8746,

8779, 9700, 10208, 10320, 10337, 10343, 10404, 10420, 10510, 10546, 10718, 10722, 10751, 10820,

11046, 11067, 11206, 11340, 11341, 11346, 11391, 11433, 11466, 11586, 11648, 11653, 11776, 11932,

11973, 12022, 12049, 12056, 12104, 12182, 12260, 12398, 12500, 12630, 12808, 13149, 13444,

13887, 13957, 14071, 14570, 14833, 15037, 15633, 15957, 16001, 16018, 16094, 16162,16191, 16214,

16277, 16778, 16896, 16907, 17041, 17060, 17629, 17630, 17655, 18768, 18800, 19777, 19794, 20151,

20208, 20515, 21244, 21452, 21453, 21543, 22104, 23309, 23313, 23616, 23859, 24395, 24727,

27742, 27872, 28775, 30131, 30256, 31560 & 32439/2019 :: 109 ::

For the sake of convenience, issues (a) and (b) are taken together for consideration first and issues
- and (d) taken together thereafter. The arguments advanced before me by counsel on either side have also followed the said pattern. Re: Issues (a) and (b):

It is the contention of learned counsel for the writ petitioners that, when under the provisions of Section 25 (1) of the KVAT Act, as it stood prior to its amendment with effect from 01.04.2017, the limitation period for re-opening an assessment under the Act was five years from the end of the relevant assessment year, and no notices had been served on the assessees within the said period, the subsequent amendment that increased the period of limitation to six years would not confer a jurisdiction on the assessing authorities to re-open an assessment that had become final by 31.03.2017. It is pointed out, with reference to the decisions in Garikapati Veeraya v. N.Subbiah Choudhry – [AIR 1957 SC 540], S.S. Gadgil v. Lal & Co. – [AIR 1965 SC 171], I.T.O., Ahmedabad v. Devshankar Bhatt – [AIR 1969 SC 778], State W.P.(C).Nos.9963/2019, 36953/2018, 1125, 4416,

4417, 4426, 6766, 7323, 7648, 8356, 8594, 8746, 8779, 9700, 10208, 10320, 10337, 10343, 10404,

10420, 10510, 10546, 10718, 10722, 10751, 10820, 11046, 11067, 11206, 11340, 11341, 11346, 11391,

11433, 11466, 11586, 11648, 11653, 11776, 11932, 11973, 12022, 12049, 12056, 12104, 12182, 12260,

12398, 12500, 12630, 12808, 13149, 13444, 13887, 13957, 14071, 14570, 14833, 15037, 15633, 15957,

16001, 16018, 16094, 16162,16191, 16214, 16277, 16778, 16896, 16907, 17041, 17060, 17629, 17630,

17655, 18768, 18800, 19777, 19794, 20151, 20208, 20515, 21244, 21452, 21453, 21543, 22104,

23309, 23313, 23616, 23859, 24395, 24727, 27742, 27872, 28775, 30131, 30256, 31560 &

32439/2019 :: 110 ::

of Punjab and Others v. M/s.Shreyans Indus Ltd., etc. – [AIR 2016 SC 1185] and Commercial Tax Officer, Anchal and Others v. S. Najeem and Another – [2018 (4) KHC 666 (DB)], that an amendment in a taxing statute cannot be viewed as retrospective in its operation so as to revive assessments that had already attained finality prior to the date of amendment.

Alternatively, it is contended that even if the amendment to the main provision of Section 25 (1) of the KVAT Act can be seen as empowering the assessing authorities to re-open assessments for the assessment years up to six years prior to 01.04.2017, the third proviso cannot have the effect of empowering the authorities to re-open assessments beyond six years prior to 01.04.2017. This is because a proviso cannot expand the ambit of the main provision and must necessarily be subservient to it. Reliance is placed on the decisions in Gajraj Singh etc. v. The State Transport Appellate Tribunal and Others etc. – [AIR 1997 SC 412], M/s. Gurcharan Singh Baldev Singh v. Yashwant Singh and Others

– [AIR 1992 SC 180], Isha Valiamohamad and another v. Haji W.P.(C).Nos.9963/2019, 36953/2018, 1125, 4416, 4417, 4426, 6766, 7323, 7648, 8356, 8594, 8746, 8779, 9700, 10208, 10320, 10337,

10343, 10404, 10420, 10510, 10546, 10718, 10722, 10751, 10820, 11046, 11067, 11206, 11340, 11341,

11346, 11391, 11433, 11466, 11586, 11648, 11653, 11776, 11932, 11973, 12022, 12049, 12056, 12104,

12182, 12260, 12398, 12500, 12630, 12808, 13149, 13444, 13887, 13957, 14071, 14570, 14833, 15037,

15633, 15957, 16001, 16018, 16094, 16162,16191, 16214, 16277, 16778, 16896, 16907, 17041, 17060,

17629, 17630, 17655, 18768, 18800, 19777, 19794, 20151, 20208, 20515, 21244, 21452, 21453, 21543,

22104, 23309, 23313, 23616, 23859, 24395, 24727, 27742, 27872, 28775, 30131, 30256, 31560 &

32439/2019 :: 111 ::

Gulam Mohamad & Haji Dada Trust – [AIR 1974 SC 2061] and J.K. Synthetics Limited v. Commercial Taxes Officer – [(1994) 4 SCC 276] to support the said contention.

Per Contra, it is the submission of Sri. C.E Unnikrishnan, learned Special Government Pleader, that the amendment brought in with effect from 01.04.2017, conferred on the assessing authorities the power to re-open assessments for assessment years up to six years prior to 01.04.2017. He relies upon the judgment of a Constitution Bench of the Supreme Court in S.C. Prashar and another v. Vasantsen Dwarkadas and others – [AIR 1963 SC 1356] to fortify his submission. He also places reliance on the decisions of this Court in Binu Gopinath v. State of Kerala – [2018 (2) KLT 991] and Paul Varghese v. State of Kerala – [(2005) 13 KTR 29 (Ker)] to suggest that the amendments brought about through the Kerala Finance Act, 2017 are retrospective in their operation. As regards the amendment effected to the third proviso to Section 25 (1) of the KVAT Act with effect from 01.04.2017, it is his contention that the amendment W.P.(C).Nos.9963/2019, 36953/2018, 1125, 4416, 4417, 4426, 6766, 7323, 7648, 8356, 8594, 8746, 8779, 9700, 10208, 10320, 10337, 10343,

10404, 10420, 10510, 10546, 10718, 10722, 10751, 10820, 11046, 11067, 11206, 11340, 11341, 11346,

11391, 11433, 11466, 11586, 11648, 11653, 11776, 11932, 11973, 12022, 12049, 12056, 12104, 12182,

12260, 12398, 12500, 12630, 12808, 13149, 13444, 13887, 13957, 14071, 14570, 14833, 15037, 15633,

15957, 16001, 16018, 16094, 16162,16191, 16214, 16277, 16778, 16896, 16907, 17041, 17060, 17629,

17630, 17655, 18768, 18800, 19777, 19794, 20151, 20208, 20515, 21244, 21452, 21453, 21543,

22104, 23309, 23313, 23616, 23859, 24395, 24727, 27742, 27872, 28775, 30131, 30256, 31560 &

32439/2019 :: 112 ::

brought in significant changes to the wording of the proviso in that, while earlier the phraseology used mandated that assessments already re-opened had to be completed within a particular period, the amendment had the effect of empowering authorities to re-open assessments within the extended period mentioned in the proviso. He points out that this is particularly so in relation to the assessment year 2010-11, where the six year period under Section 25 (1) would expire by 31.03.2017 but now, on account of the amended third proviso, the assessment for 2010-11 could be re- opened before 31.03.2018. It is his contention that the amendments under the Act have to be seen as retrospective by implication as the sole purpose of the amendment was to recover such tax as had not been assessed in the years prior to the changeover to the GST regime.

I have considered the rival submissions on the above issues. It is now well settled that on the expiry of the period of limitation prescribed under a fiscal statute for re-opening an assessment, the assessee gets a valuable right in the form of W.P.(C).Nos.9963/2019, 36953/2018, 1125, 4416, 4417, 4426, 6766, 7323, 7648, 8356, 8594, 8746, 8779, 9700, 10208, 10320, 10337, 10343, 10404, 10420,

10510, 10546, 10718, 10722, 10751, 10820, 11046, 11067, 11206, 11340, 11341, 11346, 11391, 11433,

11466, 11586, 11648, 11653, 11776, 11932, 11973, 12022, 12049, 12056, 12104, 12182, 12260, 12398,

12500, 12630, 12808, 13149, 13444, 13887, 13957, 14071, 14570, 14833, 15037, 15633, 15957, 16001,

16018, 16094, 16162,16191, 16214, 16277, 16778, 16896, 16907, 17041, 17060, 17629, 17630, 17655,

18768, 18800, 19777, 19794, 20151, 20208, 20515, 21244, 21452, 21453, 21543, 22104, 23309,

23313, 23616, 23859, 24395, 24727, 27742, 27872, 28775, 30131, 30256, 31560 & 32439/2019 :: 113

immunity from assessments under the Act. The said vested right/immunity cannot be taken away through any power of extension of the period of limitation, exercised after the expiry of the said period, by any authority in whom such power to extend is conferred by the statute. The power to extend a period of limitation must be exercised before the expiry of the normal period, as has been held in Shreyans case (Supra).

The question then arises as to whether a legislative amendment can confer such a power on a statutory authority to take away a right/immunity that has accrued to an assessee? The answer to that question is in the affirmative. It is well settled that the legislature can, through a retrospective amendment of the statutory provisions, take away such vested rights that have accrued to assessees. But, was there such a retrospective amendment in the instant cases? As already noticed, the amendment in question was expressly made effective only from 01.04.2017. The period for re-opening assessments under Section 25 (1) of the Act was enlarged from five years to six years only with W.P.(C).Nos.9963/2019, 36953/2018, 1125, 4416, 4417, 4426, 6766, 7323, 7648, 8356, 8594,

8746, 8779, 9700, 10208, 10320, 10337, 10343, 10404, 10420, 10510, 10546, 10718, 10722, 10751,

10820, 11046, 11067, 11206, 11340, 11341, 11346, 11391, 11433, 11466, 11586, 11648, 11653, 11776,

11932, 11973, 12022, 12049, 12056, 12104, 12182, 12260, 12398, 12500, 12630, 12808, 13149, 13444,

13887, 13957, 14071, 14570, 14833, 15037, 15633, 15957, 16001, 16018, 16094, 16162,16191, 16214,

16277, 16778, 16896, 16907, 17041, 17060, 17629, 17630, 17655, 18768, 18800, 19777, 19794, 20151,

20208, 20515, 21244, 21452, 21453, 21543, 22104, 23309, 23313, 23616, 23859, 24395, 24727,

27742, 27872, 28775, 30131, 30256, 31560 & 32439/2019 :: 114 ::

effect from 01.04.2017. The provisions of Section 25 (1), save the third proviso thereto, have therefore to be construed as having only a prospective operation.

As regards the third proviso to Section 25 (1), which too was amended with effect from the same date, to state that “the period for proceeding to determine any assessment which expires on 31.03.2017 shall be extended up to 31.03.2018, the position is slightly different. A Division Bench of this Court in Commercial Tax Officer, Anchal and Others v. S. Najeem and Another – [2018 (4) KHC 666 (DB)], while rejecting the argument of the Government pleader who sought to justify a re-opening of assessments based on the amended provisions of Section 25 (1) of the KVAT Act, with effect from 01.04.2017, observed as follows at paras 14 and 32;

“14. The learned Special Government Pleader (Taxes) lastly argued that there was an amendment by substitution to Section 25(1) by which the period for proceeding to determine was made 6 years. When a substitution is made as distinguished from addition, deletion or insertion then, the substituted provision would relate back to the date of the enactment unless otherwise specified. Strong reliance was W.P.(C).Nos.9963/2019, 36953/2018, 1125, 4416, 4417, 4426, 6766, 7323, 7648,

8356, 8594, 8746, 8779, 9700, 10208, 10320, 10337, 10343, 10404, 10420, 10510,

10546, 10718, 10722, 10751, 10820, 11046, 11067, 11206, 11340, 11341, 11346, 11391,

11433, 11466, 11586, 11648, 11653, 11776, 11932, 11973, 12022, 12049, 12056, 12104,

12182, 12260, 12398, 12500, 12630, 12808, 13149, 13444, 13887, 13957, 14071,

14570, 14833, 15037, 15633, 15957, 16001, 16018, 16094, 16162,16191, 16214, 16277,

16778, 16896, 16907, 17041, 17060, 17629, 17630, 17655, 18768, 18800, 19777, 19794,

20151, 20208, 20515, 21244, 21452, 21453, 21543, 22104, 23309, 23313, 23616,

23859, 24395, 24727, 27742, 27872, 28775, 30131, 30256, 31560 & 32439/2019 :: 115

placed on AIR 2014 Karnataka 120 (Full Bench) [Hassan Co- operative Milk Producers Societies Union Limited v. State W.A.No.230 of 2017 & – 18 – connected cases of Karnataka] to urge the position. At least the notices issued within the six year period has to be sustained argues the Special

G.P. In Hassan Co-operative Union the Full bench considered the issue of a substitution made, changing the term of an elected committee of a cooperative society from “five co-operative years” to “five years from the date of election”. The State sought to appoint an Administrator as per the pre-amended provision deeming the term of the committees elected prior to the substitution, as having expired at the end of the cooperative year. The Full Bench was considering the issue as referred by a Division Bench (D.B) doubting the decision of another D.B in Shankarappa Mallappa Kelagiri Vs. The Co- operative Election Commissioner.

32. Having gone through the gamut of decisions placed before us, both by the State and the respondent- assessees, from which we have copiously referred to, we find the State’s contention to be supported only by the judgment of the Full Bench of the Karnataka High Court, which we have dissented from. We have demonstrated from the various decisions of the Hon’ble Supreme Court placed before us by both the parties that there is no irrefutable rule that an amendment by substitution is invariably retrospective. We find the amendment by substitution in the present case, extending the period W.A.No.230 of 2017 & – 43 – connected cases of limitation from 5 years to 6 years to be not applicable to those assessments which stood completed and the 5 year period for re-opening of assessment under Section 25(1) stood expired. We do not see any reason to interfere with the impugned judgments on the basis of the amendment made subsequent to the judgment. Though the legislature had the competence to extend the period of limitation with retrospective effect, the same was not done. We cannot but observe that even if such an exercise was carried out, necessarily there should have been a validation clause so as to get over the judgment of the writ Court. Rai Ramakrishna, Meerut Development Authority, M/s Arooran Sugars Limited, W.P.(C).Nos.9963/2019, 36953/2018, 1125, 4416, 4417, 4426, 6766, 7323, 7648, 8356, 8594, 8746,

8779, 9700, 10208, 10320, 10337, 10343, 10404, 10420, 10510, 10546, 10718, 10722, 10751, 10820,

11046, 11067, 11206, 11340, 11341, 11346, 11391, 11433, 11466, 11586, 11648, 11653, 11776, 11932,

11973, 12022, 12049, 12056, 12104, 12182, 12260, 12398, 12500, 12630, 12808, 13149, 13444,

13887, 13957, 14071, 14570, 14833, 15037, 15633, 15957, 16001, 16018, 16094, 16162,16191, 16214,

16277, 16778, 16896, 16907, 17041, 17060, 17629, 17630, 17655, 18768, 18800, 19777, 19794, 20151,

20208, 20515, 21244, 21452, 21453, 21543, 22104, 23309, 23313, 23616, 23859, 24395, 24727,

27742, 27872, 28775, 30131, 30256, 31560 & 32439/2019 :: 116 ::

and Indian Aluminium Co. are cases in which the legislature despite the judgment of a constitutional court; brought in amendments removing the defect pointed out in the judgments, and also provided a validation clause by which the action taken under the defective provision stood

validated under the retrospective amendment made. This exercise is totally absent in the amendment made to section 25 (1), substituting the period of limitation from five to six years.”

Thereafter, however, the court referred to the decision in Binu Gopinath – [2018 (3) KHC 482] to observe as follows with respect to the amended provisions of the 3rd proviso to Section 25 (1) of the KVAT Act;

“33. Binu Gopinath v. State of Kerala [2018 (3) KHC 482] was also relied on by the learned Special Government Pleader. The W.A.No.230 of 2017 & – 44 – connected cases provision which was considered therein was distinct from that considered here. Finance Act, 2017, as we noticed, substituted the provision under sub-section (1) of Section 25 and provided six years from the last date of the assessment year, as the period of limitation for proceeding to determine the tax payable. The assessment which came up for consideration before the learned Single Judge was of the year 2011-12. As per the earlier provision and the limitation provided of five years, the period stood expired on 31.03.2017, after which the amendment by substitution was brought into the statute book. We have already held that substitution as such would not have any retrospective effect. The learned Single Judge had also not declared the assessment to be retrospective merely for reason of a substitution having been made. There was a proviso in the substituted sub-section extending upto 31.03.2017, the period for proceeding for any assessment which expires on 31.03.2017. Hence, the proviso by necessary intendment granted retrospective effect to the six year W.P.(C).Nos.9963/2019, 36953/2018, 1125, 4416, 4417, 4426, 6766, 7323, 7648,

8356, 8594, 8746, 8779, 9700, 10208, 10320, 10337, 10343, 10404, 10420, 10510,

10546, 10718, 10722, 10751, 10820, 11046, 11067, 11206, 11340, 11341, 11346, 11391,

11433, 11466, 11586, 11648, 11653, 11776, 11932, 11973, 12022, 12049, 12056, 12104,

12182, 12260, 12398, 12500, 12630, 12808, 13149, 13444, 13887, 13957, 14071,

14570, 14833, 15037, 15633, 15957, 16001, 16018, 16094, 16162,16191, 16214, 16277,

16778, 16896, 16907, 17041, 17060, 17629, 17630, 17655, 18768, 18800, 19777, 19794,

20151, 20208, 20515, 21244, 21452, 21453, 21543, 22104, 23309, 23313, 23616,

23859, 24395, 24727, 27742, 27872, 28775, 30131, 30256, 31560 & 32439/2019 :: 117

period at least for the assessment year 2011-12. The decision has absolutely no application on the facts emanating from the appeals before us.”

The suggestion that the amendments effected to the third proviso to Section 25 (1) of the KVAT Act, through the Kerala Finance Act, 2017, would enable the revenue authorities to re-open assessments, even in those cases where the erstwhile period of limitation of five years had expired as on 31.03.2017, finds support in another Division Bench decision of this Court in Paul Varghese v. State of Kerala – [(2005) 13 KTR 29 (Ker)], where, while interpreting a similar proviso under the erstwhile Kerala General Sales Tax Act, that sought to extend the period for completion of assessments through an amendment that was brought in after expiry of the period for completion of assessments under the unamended Act, the court relied on the decisions of the Supreme Court in

Commercial Tax Officer v. M/s.Biswanath Jhunjhunwala – [AIR 1997 SC 357] and Additional Commissioner (Legal) v. Jyothi Traders – [1999 (112) STC 277] to hold as follows:

W.P.(C).Nos.9963/2019, 36953/2018, 1125, 4416, 4417, 4426, 6766, 7323, 7648,

8356, 8594, 8746, 8779, 9700, 10208, 10320, 10337, 10343, 10404, 10420, 10510,

10546, 10718, 10722, 10751, 10820, 11046, 11067, 11206, 11340, 11341, 11346, 11391,

11433, 11466, 11586, 11648, 11653, 11776, 11932, 11973, 12022, 12049, 12056, 12104,

12182, 12260, 12398, 12500, 12630, 12808, 13149, 13444, 13887, 13957, 14071,

14570, 14833, 15037, 15633, 15957, 16001, 16018, 16094, 16162,16191, 16214, 16277,

16778, 16896, 16907, 17041, 17060, 17629, 17630, 17655, 18768, 18800, 19777, 19794,

20151, 20208, 20515, 21244, 21452, 21453, 21543, 22104, 23309, 23313, 23616,

23859, 24395, 24727, 27742, 27872, 28775, 30131, 30256, 31560 & 32439/2019 :: 118

“11. As we already noted, the second proviso to Sec. 17(6) added by the amending Act is specifically intended to cover the assessment year 1994-95. When the legislature has specifically made a provision regarding the period of limitation for completion of the assessment for 1994-95, in the absence of a challenge to the said provision it has to be given its full effect. Even in a case where the statute was amended by inserting a proviso enlarging the period of limitation for completion of assessment/re assessment after the expiry of the period for completion of the assessment, the Supreme Court has held that the intention of the legislature should be given its full effect. The second proviso as already noted, clearly expresses the intention of the legislature in giving retrospective operation in respect of the assessment year 1994-95. Here it must be noted that even in the decision of the Supreme Court in Gadgil’s case relied on by the assessee it was observed that “the provision must be read subject to the rule that in the absence of an express provision or clear implication, the Legislature does not intend to attribute to the amending provision a greater retrospectivity than is expressly mentioned”. Hence all the decisions of the Supreme Court are to the effect that it is the legislative intention that must be given full effect. Hence in view of the authoritative pronouncements of the Supreme Court discussed above, the contention of the petitioner that the assessment is barred by limitation has no substance. It is accordingly rejected.”

In the instant cases, it can be seen that the purpose of the amendment to the third proviso to Section 25 (1) of the KVAT Act was only to extend the time for re-opening those assessments where the period of limitation for re-opening under the unamended provisions was to expire by 31.03.2017. The object of the W.P.(C).Nos.9963/2019, 36953/2018, 1125, 4416, 4417, 4426, 6766,

7323, 7648, 8356, 8594, 8746, 8779, 9700, 10208, 10320, 10337, 10343, 10404, 10420, 10510,

10546, 10718, 10722, 10751, 10820, 11046, 11067, 11206, 11340, 11341, 11346, 11391, 11433, 11466,

11586, 11648, 11653, 11776, 11932, 11973, 12022, 12049, 12056, 12104, 12182, 12260, 12398, 12500,

12630, 12808, 13149, 13444, 13887, 13957, 14071, 14570, 14833, 15037, 15633, 15957, 16001, 16018,

16094, 16162,16191, 16214, 16277, 16778, 16896, 16907, 17041, 17060, 17629, 17630, 17655, 18768,

18800, 19777, 19794, 20151, 20208, 20515, 21244, 21452, 21453, 21543, 22104, 23309, 23313,

23616, 23859, 24395, 24727, 27742, 27872, 28775, 30131, 30256, 31560 & 32439/2019 :: 119 ::

amendment was to permit a re-opening of such cases till 31.03.2018. The amendment has to be viewed in the backdrop of the introduction of the new regime of GST in the State with effect from 22.06.2017, on which date the KVAT Act was repealed by the State legislature. In my view, the circumstances under which the amendment was carried out clearly bring out the intention of the legislature to permit a re-opening of past assessments under the KVAT Act up to 31.03.2018 and it is this intention that must be read into the third proviso to Section 25 (1), as amended with effect from 01.04.2017, so as to give it full effect.

Before parting with the issues, I must also address the arguments of learned counsel for the petitioners that, going by the well-settled principles of statutory interpretation, a proviso cannot enlarge the scope of the main provision to which it is appended. The contention is essentially that, inasmuch as the provisions of Section 25 (1) of the KVAT Act enlarged the period for re-opening assessments from five years to six years only with effect from 01.04.2017, the third proviso could not be seen as permitting a re-