Kerala High Court

Deera Distributors vs Assistant Commissioner on 2 July, 2025

                                                                    2025:KER:48338
WP(C) NOS. 20245, 9701, 9703,
 11339 & 21682 OF 2019

                                          1

                 IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                    PRESENT

                      THE HONOURABLE MR. JUSTICE S.MANU

         WEDNESDAY, THE 2ND DAY OF JULY 2025 / 11TH ASHADHA, 1947

                           WP(C) NO. 20245 OF 2019


PETITIONER:

              GANESH STUDIO,
              CATHOLIC CENTRE, RAILWAY STATION ROAD, ALUVA-683 101,
              REPRESENTED BY ITS PARTNER SARATH.S.P.


              BY ADVS.
              SRI.P.N.DAMODARAN NAMBOODIRI
              SHRI. HRITHWIK D. NAMBOOTHIRI




RESPONDENTS:

     1        THE STATE TAX OFFICER - IV,
              OFFICE OF THE STATE TAX OFFICER, STATE GST DEPARTMENT,
              ALUVA-683 101.

     2        THE ASSISTANT COMMISSIONER,
              STATE GST DEPARTMENT, MATTANCHERRY-682 002.

     3        STATE OF KERALA,
              REPRESENTED BY SECRETARY(TAXES), SECRETARIAT,
              THIRUVANANTHAPURAM-695 001.



OTHER PRESENT:

              ADV. SAYED M THANGAL, GP


     THIS     WRIT   PETITION   (CIVIL)       HAVING   COME   UP   FOR   ADMISSION   ON

02.07.2025, ALONG WITH CONNECTED CASES, THE COURT ON THE SAME DAY

DELIVERED THE FOLLOWING:
                                                                     2025:KER:48338
WP(C) NOS. 20245, 9701, 9703,
 11339 & 21682 OF 2019

                                          2


                 IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                    PRESENT

                      THE HONOURABLE MR. JUSTICE S.MANU

         WEDNESDAY, THE 2ND DAY OF JULY 2025 / 11TH ASHADHA, 1947

                           WP(C) NO. 9703 OF 2019


PETITIONER:

              DEERA DISTRIBUTORS
              CUSTOM ROAD, KOZHIKODE-673032, REP.BY DILIP C PATEL,
              MANAGING PARTNER.


              BY ADVS.
              SHRI.P.RAGHUNATHAN
              SRI.PREMJIT NAGENDRAN




RESPONDENTS:

     1        ASSISTANT COMMISSIONER
              SPL. CIRCLE-I, SGST DEPARTMENT,
              KOZHIKODE-673006.

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

     3        COMMISSIONER OF COMMERCIAL TAXES,
              THIRUVANANTHAPURAM-695001.


OTHER PRESENT:

              ADV. SAYED M THANGAL, GP


     THIS     WRIT   PETITION   (CIVIL)       HAVING   COME   UP   FOR   ADMISSION   ON

02.07.2025, ALONG WITH CONNECTED CASES, THE COURT ON THE SAME DAY

DELIVERED THE FOLLOWING:
                                                                     2025:KER:48338
WP(C) NOS. 20245, 9701, 9703,
 11339 & 21682 OF 2019

                                          3


                 IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                    PRESENT

                      THE HONOURABLE MR. JUSTICE S.MANU

         WEDNESDAY, THE 2ND DAY OF JULY 2025 / 11TH ASHADHA, 1947

                           WP(C) NO. 9701 OF 2019


PETITIONER:

              EMPEE CREDIT CORPORATION,
              8/189, SILK STREET, CALICUT-673032, REP. BY SANDEEP MEHTA,
              MANAGING PARTNER.


              BY ADVS.
              SHRI.P.RAGHUNATHAN
              SRI.PREMJIT NAGENDRAN




RESPONDENTS:

     1        ASSISTANT COMMISSIONER,
              SPL.CIRCLE-I, SGST DEPARTMENT,           KOZHIKODE-673006.

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

     3        COMMISSIONER OF COMMERCIAL TAXES,
              THIRUVANANTHAPURAM-695001.


OTHER PRESENT:

              ADV. SAYED M THANGAL, GP


     THIS     WRIT   PETITION   (CIVIL)       HAVING   COME   UP   FOR   ADMISSION   ON

02.07.2025, ALONG WITH CONNECTED CASES, THE COURT ON THE SAME DAY

DELIVERED THE FOLLOWING:
                                                               2025:KER:48338
WP(C) NOS. 20245, 9701, 9703,
 11339 & 21682 OF 2019

                                        4


                  IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                     PRESENT

                      THE HONOURABLE MR. JUSTICE S.MANU

         WEDNESDAY, THE 2ND DAY OF JULY 2025 / 11TH ASHADHA, 1947

                           WP(C) NO. 11339 OF 2019


PETITIONER:

              M/S. MANJILAS FOOD TECH
              NELKUNNU, THRISSUR, REPRESENTED BY ITS CHAIRMAN, SAJEEV
              MANJILA, AGED 61, S/O M.O. JOHN.


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




RESPONDENTS:

     1        ASST. COMMISSIONER OF STATE TAX (ASSESSMENT)
              SGST DEPARTMENT, SPECIAL CIRCLE, THRISSUR-686 001.

     2        STATE OF KERALA
              REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT
              SECRETARIAT, THIRUVANANTHAPURAM-695 001.


OTHER PRESENT:

              ADV. SAYED M THANGAL, GP


     THIS      WRIT   PETITION    (CIVIL)   HAVING   BEEN   FINALLY   HEARD   ON

02.07.2025, ALONG WITH CONNECTED CASES, THE COURT ON THE SAME DAY

DELIVERED THE FOLLOWING:
                                                              2025:KER:48338
WP(C) NOS. 20245, 9701, 9703,
 11339 & 21682 OF 2019

                                       5


                  IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                    PRESENT

                      THE HONOURABLE MR. JUSTICE S.MANU

         WEDNESDAY, THE 2ND DAY OF JULY 2025 / 11TH ASHADHA, 1947

                           WP(C) NO. 21682 OF 2019


PETITIONER:

              MALABAR CEMENTS LTD
              WALAYAR, PALAKKAD - 678624, REPRESENTED BY M.
              MURALIDHARAN, GENERAL MANAGER(WORKS)(I/C).


              BY ADV SMT.MEERA V.MENON


RESPONDENTS:

     1        THE ASST. COMMISSIONER OF SALES TAX
              STATE GST DEPT, SPECIAL CIRCLE, PALAKKAD-678001.

     2        STATE OF KERALA,
              REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT.
              SECRETARIAT, THIRUVANANTHAPURAM-695001.


OTHER PRESENT:

              ADV. SAYED M THANGAL, GP


     THIS      WRIT   PETITION   (CIVIL)   HAVING   BEEN   FINALLY   HEARD   ON

02.07.2025, ALONG WITH CONNECTED CASES, THE COURT ON THE SAME DAY

DELIVERED THE FOLLOWING:
                                                      2025:KER:48338
WP(C) NOS. 20245, 9701, 9703,
 11339 & 21682 OF 2019

                                  6




                         JUDGMENT

The learned counsel appearing for the petitioners in these

cases submitted that the issue raised in these writ petitions is

covered by the judgment of the Division Bench of this Court in

State of Kerala v. M/s.Chowdhary Rubber and Chemicals

Pvt. Ltd. [2025 (2) KLT 413].

2. The learned Government Pleader appearing for

the respondents submitted that these writ petitions can be

disposed of in light of the declaration of law by the Division Bench.

Accordingly, the impugned orders in these writ petitions

are hereby quashed, and the writ petitions stand disposed of.

Sd/-

S.MANU JUDGE rp 2025:KER:48338 WP(C) NOS. 20245, 9701, 9703, 11339 & 21682 OF 2019

APPENDIX OF WP(C) 9703/2019

PETITIONER EXHIBITS

EXHIBIT P1 PHOTOCOPY OF INTERIM ORDER DATED 14.02.2019 IN WPC NO.4416/2019.

EXHIBIT P2 PHOTOCOPY OF PROPOSAL NOTICE DATED 15.03.2019 U/S. 25(A) OF THE ACT.

2025:KER:48338 WP(C) NOS. 20245, 9701, 9703, 11339 & 21682 OF 2019

APPENDIX OF WP(C) 9701/2019

PETITIONER EXHIBITS

EXHIBIT P1 PHOTOCOPY OF INTERIM ORDER DATED 14.02.2019 IN WP(C) NO.4416/2019.

EXHIBIT P2 PHOTOCOPY OF NOTICE DATED 15.03.2019 U/S.25A OF THE ACT.W 2025:KER:48338 WP(C) NOS. 20245, 9701, 9703, 11339 & 21682 OF 2019

APPENDIX OF WP(C) 11339/2019

PETITIONER EXHIBITS

EXHIBIT P1 COPY OF NOTICE ISSUED BY THE IST RESPONDENT FOR THE YEAR 2010-11 DATED 12.12.2018. EXHIBIT P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE IST RESPONDENT DAT ED 18.1.2019. EXHIBIT P3 COPY OF ORDER ISSUED BY THE IST RESPONDENT DATED 30.1.2019.

2025:KER:48338 WP(C) NOS. 20245, 9701, 9703, 11339 & 21682 OF 2019

APPENDIX OF WP(C) 21682/2019

PETITIONER EXHIBITS

EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED 15.07.2019.

EXHIBIT P2 COPY OF THE JUDGMENT IN WA NO. 1407/17 OF THIS HON'BLE COURT.

2025:KER:48338 WP(C) NOS. 20245, 9701, 9703, 11339 & 21682 OF 2019

PETITIONER EXHIBITS

EXHIBIT P1 THE TRUE COPY OF THE ANNUAL RETURN FOR THE YEAR 2011-12 SUBMITTED BY THE PETITIONER.

EXHIBIT P2 TRUE COPY OF THE NOTICE NO.32436041507/2011-12 DATED 16.02.2019 FOR THE YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.

EXHIBIT P3 TRUE COPY OF THE REPLY DATED 28.02.2019 FILED BEFORE THE 1ST RESPONDENT.

EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER NO.32436041507/2011-12 DATED 23.03.2019 FOR THE YEAR 2011-12 UNDER SECTION 25(1) OF KVAT ACT PASSED BY THE 1ST RESPONDENT TO THE PETITIONER.

EXHIBIT P5 TRUE COPY OF THE INTERIM ORDER IN WPC NO.38943/2016 DATED 08.12.2016 OF THIS HON'BLE COURT.