Kerala High Court
Parackal Granite Kerala (P) Ltd vs State Tax Officer on 18 March, 2025
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
O.T.REV.NO.106 OF 2021
AGAINST THE ORDER DATED 24.03.2021 IN T.A(VAT).NO.95 OF 2020 OF
KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM
REVISION PETITIONER/APPELLANT/RESPONDENT/REVENUE:
THE STATE OF KERALA
REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX
(LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX,
ERNAKULAM.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
RESPONDENT/RESPONDENT/APPELLANT/ASSESSEE:
M/S.CHOWDHARY RUBBER & CHEMICALS PVT. LTD
CP XI, 674C, COCHIN BANK, ASHOKAPURAM PO, ALUVA-683 101.
BY ADV.SRI.P.S.SOMAN
BY ADV.SMT.T.RADHAMONY
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH OT.REV.NO.56/2020 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 2 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
O.T.REV NO.56 OF 2020
AGAINST THE ORDER DATED 26.06.2019 IN T.A(VAT).NO.289 OF 2018 OF
THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM
REVISION PETITIONER/RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA,
REPRESENTED BY THE DEPUTY COMMISSIONER (LAW),
KERALA GST DEPARTMENT, ERNAKULAM.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:
M/S.OMEGA PRECURED TREADS
PANAMUKKU P.O., NEDUPUZHA,
THRISSUR-15.
BY ADV.SMT.S.K.DEVI
BY ADV.SRI.SANTHOSH P.ABRAHAM
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 3 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
O.T.REV.NO.78 OF 2020
AGAINST THE ORDER DATED 05.09.2019 IN T.A(VAT).NO.125 OF 2018 OF
THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDL.BENCH, KOZHIKODE
REVISION PETITIONER/RESPONDENT/RESPONDENT/REVENUE:
THE STATE OF KERALA
REPRESENTED BY THE DEPUTY COMMISSIONER OF THE STATE TAX
(LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX,
ERNAKULAM.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:
M/S.KIRAN GRANITE INDUSTRIES
KANNUR-670 501.
BY ADV.SRI.S.ANIL KUMAR
BY ADV.SRI.SABU C.J(K/795/1990)
BY ADV.SRI.RAHUL A.(K/1657/2019)
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 4 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
O.T.REV NO.24 OF 2021
AGAINST THE ORDER DATED 02.03.2020 IN T.A(VAT).NO.696 OF 2018 OF
THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX
APPELLATE TRIBUNAL, ADDL.BENCH, KOZHIKODE
REVISION PETITIONER/RESPODNENT/RESPONDENT/REVENUE:
THE STATE OF KERALA
REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX
(LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICES
TAX, ERNAKULAM.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:
M/S.PALLIYALIL GRANITE INDUSTRIES
VELLILA, MALAPPURAM - 679324
BY ADV.SMT.LATHA ANAND
BY ADV.SRI.S.VISHNU (ARIKKATTIL)(K/986/2012)
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 5 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
O.T.REV.NO.83 OF 2021
AGAINST THE ORDER DATED 28.10.2020 IN T.A(VAT).NO.542 OF 2019 OF
THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX
APPELLATE TRIBUNAL, ADDL.BENCH, KOZHIKODE
REVISION PETITIONER/RESPONDENT/REVENUE:
STATE OF KERALA
REP. BY THE JOINT COMMISSIONER OF STATE TAX (LAW),
STATE G.S.T. DEPARTMENT, ERNAKULAM.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:
M/S PIPE LAND
M.M.ROAD, VADIKKAL JUNCTION, THALASSERY,
KANNUR - 670 101.
BY ADV.SRI.K.M.FIROZ
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 6 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
O.T.REV.NO.4 OF 2022
AGAINST THE ORDER DATED 28.07.2021 IN T.A(VAT).NO.79 OF 2020 OF
THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX
APPELLATE TRIBUNAL, ADDL.BENCH, KOZHIKODE
REVISION PETITIONER/RESPONDENT/RESPONDENT/REVENUE:
THE STATE OF KERALA
REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX
(LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE RAX,
ERNAKULAM, PIN - 682021
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:
M/S.MALABAR AGENCIES, THALASSERY,
KANNUR DISTRICT.
BY ADV.SMT.K.LATHA
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 7 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
O.T.REV.NO.27 OF 2022
AGAINST THE ORDER DATED 28.07.2021 IN T.A(VAT).NO.27 OF 2020 OF
THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX
APPELLATE TRIBUNAL, ADDL.BENCH, KOZHIKODE
REVISION PETITIONER/RESPONDENT/RESPONDENT/REVENUE:
THE STATE OF KERALA
REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX
(LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX,
ERNAKULAM, PIN - 682011
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:
M/S.PEOPLES RADIO SERVICE
THALASSERRY,
KANNUR DISTRICT, PIN - 670101
BY ADV.SMT.K.LATHA
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY
HEARD ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND
CONNECTED CASES, THE COURT ON 18.03.2025 DELIVERED THE
FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 8 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
O.T.REV.NO.94 OF 2022
AGAINST THE ORDER DATED 18.01.2022 IN T.A(VAT).NO.611 OF 2019 OF
THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX
APPELLATE TRIBUNAL, ADDL.BENCH, KOZHIKODE
REVISION PETITIONER/RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA
REP. BY JOINT COMMISSIONER(LAW), KERALA GST DEPARTMENT,
ERNAKULAM., PIN - 682011
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:
M/S. HINDUSTAN AGENCIES,
PERINGATHUR, THALASSERY, KANNUR, PIN - 670675
BY ADV.SMT.LATHA K.
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY
HEARD ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND
CONNECTED CASES, THE COURT ON 18.03.2025 DELIVERED THE
FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 9 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
O.T.REV NO.96 OF 2022
AGAINST THE ORDER DATED 28.02.2022 IN T.A(VAT).NO.50 OF 2021 OF
THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM
REVISION PETITIONER/RESPONDENT/RESPONDENT/REVENUE:
THE STATE OF KERALA,
REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX
(LAW), DEPARTMENT OF KERALA, STATE GOODS AND SERVICE
TAX, ERNAKULAM, PIN - 682011
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:
M/S. ESSKAY INDUSTRIES,
THAYYOOR, VELUR P.O, THRISSUR, PIN - 680584
BY ADV.SRI.P.S.SOMAN PULLADAN
BY ADV.SMT.T.RADHAMONY(K/823/1989)
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY
HEARD ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND
CONNECTED CASES, THE COURT ON 18.03.2025 DELIVERED THE
FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 10 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
O.T.REV.NO.60 OF 2023
AGAINST THE ORDER DATED 28.02.2023 IN T.A(VAT).NO.146 OF 2018 OF
THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM
REVISION PETITIONER(S)/RESPONDENT:
STATE OF KERALA
REP. BY JOINT COMMISSIONER.(LAW),
KERALA GST DEPARTMENT, ERNAKULAM., PIN - 682011
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
RESPONDENT(S)/PETITIONER:
M/S.K.P. TRADERS
KANDASSANKADAVU,THRISSUR., PIN - 680613
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY
HEARD ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND
CONNECTED CASES, THE COURT ON 18.03.2025 DELIVERED THE
FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 11 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
O.T.REV NO.17 OF 2024
AGAINST THE ORDER DATED 10.01.2024 IN T.A(VAT).NO.52 OF 2022 OF
THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX
APPELLATE TRIBUNAL, THIRUVANANTHAPURAM
REVISION PETITIONER/RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA
REP. BY JOINT COMMISSIONER (LAW),
STATE GST DEPARTMENT, ERNAKULAM, PIN - 682011
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:
M/S. ISMAIL ENTERPRISES
KILIKOLLOR, KOLLAM., PIN - 691004
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY
HEARD ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND
CONNECTED CASES, THE COURT ON 18.03.2025 DELIVERED THE
FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 12 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
O.T.REV.NO.18 OF 2024
AGAINST THE ORDER DATED 26.07.2023 IN T.A(VAT).NO.212 OF 2020 OF
THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX
APPELLATE TRIBUNAL, THIRUVANANTHAPURAM
REVISION PETITIONER(S)/RESPONDENT IN TA(VAT):
THE STATE OF KERALA
REP. BY JOINT COMMISSIONER (LAW), KERALA GST
DEPARTMENT, ERNAKULAM., PIN - 682011
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
RESPONDENT(S)/APPELLANT IN TA(VAT):
M/S.QUILON EXPORTS ENTERPRISES
KOLLAM, PIN - 691002
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY
HEARD ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND
CONNECTED CASES, THE COURT ON 18.03.2025 DELIVERED THE
FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 13 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
O.T.REV.NO.19 OF 2024
AGAINST THE ORDER DATED 26.07.2023 IN T.A(VAT).NO.213 OF 2020 OF
THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX AND SALES TAX
APPELLATE TRIBUNAL, THIRUVANANTHAPURAM
REVISION PETITIONER(S)/RESPONDENT IN TA(VAT):
STATE OF KERALA
REP. BY JOINT COMMISSIONER,(LAW), KERALA GST
DEPARTMENT, ERNAKULAM., PIN - 682011
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
RESPONDENT(S)/APPELLANT IN TA(VAT):
M/S. QUILON EXPORT ENTERPRISES
KOLLAM, PIN - 691002
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY
HEARD ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND
CONNECTED CASES, THE COURT ON 18.03.2025 DELIVERED THE
FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 14 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.26397 OF 2016
PETITIONER:
K.V.WILSON
AGED 55 YEARS
WILSON STONE CRUSHER, KAIMANNIL KUZHIYIL,
NELLIKALA P.O., PIN-689 643, PATHANAMTHITTA DISTRICT.
BY ADV.SRI.K.N.SREEKUMARAN
BY ADV.SMT.V.P.SEENA DEVI
RESPONDENTS:
1 COMMERCIAL TAX OFFICER-II
COMMERCIAL TAX OFFICE, PATHANAMTHITTA-689 645.
2 DEPUTY COMMISSIONER
COMMERCIAL TAXES, PATHANAMTHITTA-689 645.
3 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM-695 001.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 15 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.29776 OF 2016
PETITIONER:
A.P.WILSON
AGED 73 YEARS
PROPRIETOR, M/S.JESNI BOOK BINDING, KUNNAMKULAM.
BY ADV.SMT.S.K.DEVI
BY ADV.SRI.M.RAJ MOHAN
RESPONDENTS:
1 THE COMMERCIAL TAX OFFICER II
DEPT. OF COMMERCIAL TAXES, KUNNAMKULAM -680501.
2 THE DEPUTY COMMISSIONER
DEPT. OF COMMERCIAL TAXES, THRISSUR-680004.
3 THE TAHASILDAR (RR)
TALUK OFFICE, THALAPPILLY-680006.
4 STATE OF KERALA
REPRESENTED BY ITS FINANCE SECREATRY, SECRETARIAT,
THIRUVANANTHAPURAM-695001.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 16 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.29832 OF 2016
PETITIONER:
P.K JOSEPH
AGED 81 YEARS
PROPRIETOR, M/S.PUNCHAKOTTIL GRANITES, THALAPARA,
THALAYOLAPARAMBU, KOTTAYAM DISTRICT.
BY ADV.SRI.BOBBY JOHN
RESPONDENTS:
1 THE COMMERCIAL TAX OFFICER
COMMERCIAL TAXES, VAIKOM-686 141.
2 THE INSPECTING ASSISTANT COMMISSIONER
COMMERCIAL TAXES, PALA-686 575.
3 THE COMMISSIONER OF COMMERCIAL TAXES
THIRUVANANTHAPURAM-695 001.
4 THE STATE OF KERALA
REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 17 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.38813 OF 2016
PETITIONER:
M/S.TIMBER TUNES DESIGNS AND INTERIORS PVT. LTD.
KONNOOR, KORATTY, THRISSUR, REPRESENTED BY ITS
AUTHORISED SIGNATORY SAFARALI.P.I.
BY ADV.SRI.P.N.DAMODARAN NAMBOODIRI
BY ADV.SRI.P.UNNIKRISHNAN THRISSUR
RESPONDENTS:
1 THE COMMERCIAL TAX OFFICER
DEPARTMENT OF COMMERCIAL TAXES, CHALAKKUDY-680 307.
2 THE DEPUTY COMMISSIONER
DEPARTMENT OF COMMERCIAL TAXES, POOTHOLE,
THRISSUR-680 001.
3 THE STATE OF KERALA
REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 18 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.39332 OF 2016
PETITIONER:
WILSON.P.JACOB
AGED 52 YEARS
PENIEL INDUSTRIES, POOVANTHURUTH P.O,
KOTTAYAM
BY ADV. SMT.MEERA V.MENON
RESPONDENTS:
1 THE COMMERCIAL TAX OFFICER
2ND CIRCLE, KOTTAYAM - 686 001
2 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 19 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.40647 OF 2016
PETITIONER:
M/S. SAJ SAW MILLS & INDUSTRIES
PERUMBILLISSERY, THRISSUR 680 561, REPRESENTED BY ITS
MANAGING PARTNER, K.S. AMBIKA.
BY ADV.SMT.S.K.DEVI
BY ADV.SRI.SANTHOSH P.ABRAHAM
RESPONDENTS:
1 THE ASST. COMMISSIONER (ASSMT)
DEPARTMENT OF COMMERCIAL TAXES, SPL. CIRCLE,
COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR 680 068.
2 THE DEPUTY COMMISSIONER
DEPARTMENT OF COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX,
POOTHOLE, THRISSUR 680 068.
3 STATE OF KERALA
REPRESENTED BY ITS SECRETARY, FINANCE,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 20 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.504 OF 2017
PETITIONER:
JOY ALUKKAS (INDIA) LTD.
MARINE DRIVE, ERNAKULAM,
REPRESENTED BY ITS DIRECTOR SRI.P.P.JOSE.
BY ADV.SRI.A.KUMAR (SR.)
BY ADV.SMT.G.MINI (1748)
RESPONDENTS:
1 THE STATE OF KERALA
REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
2 THE ASSISTANT COMMISSIONER (ASSMT.)
COMMERCIAL TAXES, SPECIAL CIRCLE -I,
ERNAKULAM - 682 016.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 21 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.765 OF 2017
PETITIONER:
M/S.KANS WEDDING CENTRE
KAIPAMANGALAM, KODUNGALLUR,
REPRESENTED BY ITS MANAGING PARTNER NIYAS K.A
BY ADV.SMT.S.K.DEVI
RESPONDENTS:
1 THE ASST. COMMISSIONER (ASSESSMENT)
DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE,
COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR-680004
2 THE DEPUTY COMMISSIONER
DEPT. OF COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX
POOTHOLE, THRISSUR-680004
3 STATE OF KERALA
REPRESENTED BY ITS FINANCE SECRETARY,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695001
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 22 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.4707 OF 2017
PETITIONER:
M/S. GOLDEN RUBBERS
KURICHIKKARA, TRICHUR - 680 028
REP. BY ITS MANAGING PARTNER PRIJITH BABY
BY ADV.SMT.S.K.DEVI
BY ADV.SRI.SANTHOSH P.ABRAHAM
RESPONDENTS:
1 THE COMMERCIAL TAX OFFICER
DEPT. OF COMMERCIAL TAXES, 2ND CIRCLE, COMMERCIAL TAX
COMPLEX, POOTHOLE, THRISSUR - 680 004
2 THE DEPUTY COMMISSIONER
DEPT. OF COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX,
POOTHOLE, THRISSUR - 680 004
3 STATE OF KERALA
REP. BY ITS FINANCE SECRETARY, GOVT. SECRETARIAT,
THIRUVANANTHAPRUAM - 695 001
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 23 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.4724 OF 2017
PETITIONER:
M/S. THOLOOR GRAMAPANCHAYAT
VYAPARI VYAVASAYA CO-OPERATIVE SOCIETY LTD.NO.R 1192,
PARAPPUR, THRISSUR - 680552, REPRESENTED BY ITS
SECRETARY SMT. UMA GEETHAN
BY ADV.SMT.S.K.DEVI
BY ADV.SRI.SANTHOSH P.ABRAHAM
RESPONDENTS:
1 THE COMMERCIAL TAX OFFICER
DEPT. OF COMMERCIAL TAXES, III CIRCLE,
COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR - 680 004.
2 THE DEPUTY COMMISSIONER
DEPT. OF COMMERCIAL TAXES,
COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR - 680 004.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 24 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.5725 OF 2017
PETITIONERS:
1 M/S.MICROMAX INFORMATICS LTD.
DOOR NO.6/163, K.L.P.Q. THANNIPPILYTOWER,
KUTTIKATTUKARA P.O.ELOOR, REP. BY ITS AUTHORIZED
SIGNATORY MR.SURESH .C.
2 MR.ASAD SHAKEEL
S/O. MR.SHAKEEL AHMED, RESIDING AT 90B, SECTOR 18,
GURGAON, HARYANA, REP. BY HIS SPECIAL POWER OF
ATTORNEY HOLDER MR.SURESH C.
BY ADV.SRI.V.ABRAHAM MARKOS
BY ADV.SRI.ABRAHAM JOSEPH MARKOS
BY ADV.SRI.ISAAC THOMAS
BY ADV.SRI.DEEPAK THACKUR
RESPONDENTS:
1 STATE OF KERALA
REP. BY THE PRINCIPAL SECRETARY-FINANCE
CIVIL SECRETARIAT, THIRUVANANTHAPURAM- 695 001
2 COMMISSIONER OF COMMERCIAL TAXES
9TH FLOOR, TAX TOWERS, KILLIPPALAM, KARMANA P.O.,
THIRUVANANTHAPURAMPIN-695 002
3 ASSISTANT COMMISSIONER
SPECIAL CIRCLE III, DEPARTMENT OF COMMERCIAL TAXES,
COMMERCIAL TAX COMPLEX, KOCHI- 682 015
4 PRINCIPAL ACCOUNTANT GENERAL
ECONOMIC AND REVENUE SECTOR AUDIT, KERALA,
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 25 ::
2025:KER:22607
THIRUVANANTHAPURAM - 695 001
5 COMPTROLLER AND AUDITOR GENERAL
POCKET 9, DEEN DAYAL UPADHYAY MARG, NEW DELHI- 110 124
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 26 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.5797 OF 2017
PETITIONERS:
1 M/S. NOKIA INDIA PVT. LTD.
GA BUILDING, 48/1717-C, DESHABHIMANI ROAD, ELAMAKKARA,
NEAR PUNNAKKAL JUNCTION, ERNAKULAM, REPRESENTED BY ITS
AUTHORIZED SIGNATORY MR.SURENDRA RAHEJA
2 MR.SURENDRA RAHEJA
S/O.LATE MR.A.L.RAHEJA, HEALD OF COMPLIANCES IMEA,
TEC 18TH FLOOR, EPITOME BUILDING NO.5, CYBER CITY,
GURGAON
BY ADV.SRI.JOSEPH MARKOS (SR.)
BY ADV.SRI.V.ABRAHAM MARKOS
BY ADV.SRI.ABRAHAM JOSEPH MARKOS
BY ADV.SRI.ISAAC THOMAS
BY ADV.SRI.DEEPAK THACKUR
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY THE PRINCIPAL SECRETARY-FINANCE,
CIVIL SECRETARIAT, THIRUVANANTHAPURAM-695001
2 COMMISSIONER OF COMMERCIAL TAXES
9TH FLOOR, TAX POWERS, KILLIPPALAM,
KARAMANA P.O., THIRUVANANTHAPURAM, PIN-695002
3 ASSISTANT COMMISSIONER
SPECIAL CIRCLE II, DEPARTMENT OF COMMERCIAL TAXES,
COMMERCIAL TAX COMPLEX, KOCHI-682015
4 PRINCIPAL ACCOUNTANT GENERAL
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 27 ::
2025:KER:22607
ECONOMIC AND REVENUE SECTOR AUDIT, KERALA,
THIRUVANANTHAPURAM-695001
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 28 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.7550 OF 2017
PETITIONER:
C.A. AJAYAKUMAR
PROPRIETOR, M/S.ROYAL AGENCIES, KEECHERY,
THRISSUR - 680 501.
BY ADV.SMT.S.K.DEVI
BY ADV.SRI.SANTHOSH P.ABRAHAM
RESPONDENTS:
1 THE COMMERCIAL TAX OFFICER
DEPT. OF COMMERCIAL TAXES, KUNNAMKULAM - 680 501.
2 THE DEPUTY COMMISSIONER
DEPT. OF COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX,
POOTHOLE, THRISSUR - 680 004.
3 THE COMMISSIONER
DEPT. OF COMMERCIAL TAXES, TAX TOWER, KARAMANA,
THIRUVANANTHAPURAM - 695 002.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 29 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.8661 OF 2017
PETITIONER:
BISMI ARCADE
DOOR NO.XII/774 G, ASHTAMICHIRA P.O., CHALAKKUDI,
REPRESENTED BY K.M.SHABU, PARTNER.
BY ADV.DR.K.B.MUHAMED KUTTY (SR.)
BY ADV.SRI.E.C.AHAMED FAZIL
BY ADV.SRI.K.M.FIROZ
BY ADV.SMT.M.SHAJNA
BY ADV.SMT.UMMUL FIDA
RESPONDENTS:
1 THE COMMERCIAL TAX OFFICER
CHALAKKUDI, THRISSUR DISTRICT - 680 307.
2 INSPECTING ASST. COMMISSIONER
COMMERCIAL TAXES, (REVENUE RECOVERY), IRINJALAKKUDA,
THRISSUR DISTRICT - 680 121.
3 THE DEPUTY TAHASILDAR
(REVENUE RECOVERY), CHALAKKUDY,
THRISSUR DISTRICT - 680 307.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 30 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.11352 OF 2017
PETITIONER:
M/S. FIVE STAR ASSOCIATIES
THALIKKAD, GURUVAYOOR, THRISSUR-680104
REPRESENTED BY ITS MANAGING PARTNER
ANTO.T.CHAKKARAMAKKIL
BY ADV.SRI.P.N.DAMODARAN NAMBOODIRI
RESPONDENTS:
1 THE COMMERCIAL TAX OFFICER
DEPARTMENT OF COMMERCIAL TAXES, CHAVAKKAD,
THRISSUR-680506
2 THE INSPECTING ASSISTANT COMMISSIONER
COMMERCIAL TAX OFFICER, POOTHOLE, THRISSUR-680004
3 THE STATE OF KERALA
REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 31 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.15486 OF 2017
PETITIONER:
E.K. PRABHAKARAN
AGED 57 YEARS
M/S.EARATH BROTHERS, 'C' SHAPE BUILDING,
KUNNAMKULAM, THRISSUR DISTRICT.
BY ADV.SMT.S.K.DEVI
BY ADV.SRI.SANTHOSH P.ABRAHAM
RESPONDENTS:
1 THE COMMERCIAL TAX OFFICER
DEPARTMENT OF COMMERCIAL TAXES, KUNNAMKULAM,
THRISSUR DISTRICT.
2 THE DEPUTY COMMISSIONER
DEPARTMENT OF COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX,
POOTHOLE, THRISSUR - 680 004.
3 THE COMMISSIONER
DEPARTMENT OF COMMERCIAL TAXES, TAX COMPLEX, KARAMANA,
THIRUVANANTHAPURAM - 695002.
4 STATE OF KERALA
REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF FINANCE, GOVERNMENT SECRETARIAT,
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 32 ::
2025:KER:22607
THIRUVANANTHAPURAM - 695001.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 33 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.16939 OF 2017
PETITIONER:
MOHAMMED SHAJI (PROPRIETOR)
AGED 47 YEARS
HALLMARK MARKETING, 64/2566, VALAVI ROAD,
NEAR TOWN NORTH POLICE STATION, ERNAKULAM - 682 018.
BY ADV.SRI.K.S.HARIHARAN NAIR
RESPONDENT:
ASSISTANT COMMISSIONER
SPECIAL TEAM - I, O/O THE DEPUTY COMMISSIONER,
COMMERCIAL TAXES, ERNAKULAM, PIN - 682 015.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 34 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.17953 OF 2017
PETITIONER:
M/S. SWADESHI AGGREGATES
THOTTUMUGAM, ALUVA, REPRESENTED BY IT'S MANAGING
PARTNER, M.K.ABDUL SAKEER.
BY ADV.SRI.AJI V.DEV
BY ADV.SMT.O.A.NURIYA
RESPONDENTS:
1 COMMERCIAL TAX OFFICER
ALUVA-683101.
2 INSPECTING ASSISTANT COMMISSIONER
COMMERCIAL TAXES, TAX COMPLEX, BAZAR ROAD,
MATTANCHERRY-682002.
3 DEPUTY COMMISSIONER
COMMERCIAL TAXES, TAX COMPLEX, BAZAR ROAD,
MATTANCHERRY-682002.
4 INTELLIGENCE OFFICER
COMMERCIAL TAXES, TAX COMPLEX, BAZAR ROAD,
MATTANCHERRY-682002.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 35 ::
2025:KER:22607
5 COMMISSIONER OF COMMERCIAL TAXES
TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM-695002.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 36 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.20086 OF 2017
PETITIONER:
MS. VALUMMAL JEWELLERY
KAVANAMALIL COMPLEX, MANANTODDY, WAYANAD DISTRICT,
REPRESENTED BY BIJU V.G., MANAGING PARTNER.
BY ADV.SRI.P.RAGHUNATH
BY ADV.SRI.PREMJIT NAGENDRAN
RESPONDENT:
COMMERCIAL TAX OFFICER
COMMERCIAL TAXES, MANANTODDY - 670645.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 37 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.23044 OF 2017
PETITIONER:
THOMAS K. VATTUKALAM
AGED 60 YEARS
(FORMER PARTNER GODAVARI AGENCIES),
VATTUKALATHIL HOUSE, THAZHATHANGADI P.O. KOTTAYAM
BY ADV.SRI.S.ANIL KUMAR (TRIVANDRUM)
BY ADV.SRI.K.S.HARIHARAN NAIR
RESPONDENT:
COMMERCIAL TAX OFFICER
SECOND CIRCLE, KOTTAYAM - 686 601
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 38 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.26625 OF 2017
PETITIONER:
SREE VINAYAKA AGENCIES
T.C.3/230(1), FIRST FLOOR, SNRA-35, ARADHANA,
SANTHOSH NAGAR, MUTTADA, THIRUVANANTHAPURAM,
REPRESENTED BY ITS PROPRIETRESS SMT.MINCHU R.KRISHNAN.
BY ADV.SRI.S.ANIL KUMAR (TRIVANDRUM)
RESPONDENT:
COMMERCIAL TAX OFFICER
NEDUMANGAD, THIRUVANANTHAPURAM.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 39 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.30399 OF 2017
PETITIONER:
M/S. RAJAKUMARI SHOPPING [P] LTD
ATTINGAL, THIRUVANANTHAPURAM
(REPRESENTED BY ITS MANAGING DIRECTOR NIZARUDEEN)
BY ADV.SRI.S.SURESH BABU (CHERUNNIYOOR)
BY ADV.SRI.AJI V.DEV
RESPONDENTS:
1 COMMERCIAL TAX OFFICER
CIVIL STATION, ATTINGAL,
THIRUVANANTHAPURAM DIST. 695 001
2 COMMISSIONER OF COMMERCIAL TAXES
TAX TOWERS, KARAMANA,
THIRUVANANTHAPURAM 695 002.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 40 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.41131 OF 2017
PETITIONER:
SIVAJITH
PROPRIETOR, M/S.SREE SATHYAMETAL CRUSHER,
VAYYANAM P.O., KADACKAL, KOLLAM DISTRICT.
BY ADV.SRI.BOBBY JOHN
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER (ASSESSMENT)
COMMERCIAL TAXES, SPECIAL CIRLCE, KOLLAM
AT KOTTARAKKARA - 691 506.
2 THE COMMISSIONER OF COMMERCIAL TAXES
TAX TOWER, KILLIPALAM, KARAMANA,
THIRUVANANTHAPURAM - 695002.
3 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM-695001.
4 THE INSPECTING ASST. COMMISSIONER,
COMMERCIAL TAXES, KOLLAM AT KOTTARAKKARA, PIN 691 506
5 THE INTELLIGENCE OFFICER,
SQUAD NO. II, COMMERCIAL TAXES,
KOLLAM AT KOTTARAKKARA, PIN - 691 506
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 41 ::
2025:KER:22607
6 THE DEPUTY TAHSILDAR,
KOTTARAKKARA, PIN - 691 506
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 42 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.1902 OF 2018
PETITIONER:
M/S. VIJAY TANKS AND VESSELS PVT LTD
OB39, BUILDING NO.1089, 2ND FLOOR, KANNANAYAKKAL
BUILDING, PNR-15, PUTHUSSERRY ROAD, THRIPUNITHURA,
ERNAKULAM 682 030 REPRESENTED BY IT'S ASSISTANT
GENERAL MANAGER (INDIRECT TAXATION) MR T. SENTHAMIL
SELVAN)
BY ADV. SMT.K.LATHA
RESPONDENTS:
1 THE STATE OF KERALA
REPRESENTED BY CHIEF SECRETARY TO THE GOVERNMENT
OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001
2 THE ASSISTANT COMMISSIONER (WC)
DEPARTMENT OF STATE GOODS AND SERVICE TAX,
ERNAKULAM 682 019
3 THE DEPUTY COMMISSIONER (APPEALS)
COMMERCIAL TAXES, ERNAKULAM, 682 019
4 THE DEPUTY COMMISSIONER (APPEALS)
COMMERCIAL TAXES, ERNAKULAM, 682 019
5 THE INSPECTING ASST. COMMISSIONER
COMMERCIAL TAXES,KAKKANAD, ERNAKULAM 682 030
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 43 ::
2025:KER:22607
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 44 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.4001 OF 2018
PETITIONER:
M/S.NJK BUILDERS P LTD.
40/201, A2, A3, SANKAR SADAN, THTTEKATTU ROAD,
ERNAKULAM, PIN - 682 011, REPRESENTED BY ITS MANAGING
DIRECTOR, MR.N. JAYAKRISHNAN.
BY ADV.SMT.K.LATHA
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY CHIEF SECRETARY TO THE GOVERNMENT
OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
2 THE ASSISTANT COMMISSIONER (WC)
DEPARTMENT OF STATE GOODS AND SERVICE TAX,
ERNAKULAM - 682 019.
3 THE DEPUTY COMMISSIONER
COMMERCIAL TAXES, ERNAKULAM - 682 019.
4 THE DEPUTY COMMISSIONER (APPEALS)
COMMERCIAL TAXES, ERNAKULAM - 682 019.
5 THE INSPECTING ASST. COMMISSIONER
COMMERCIAL TAXES, KAKKANAD, ERNAKULAM - 682 030.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 45 ::
2025:KER:22607
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 46 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C) NO.5142 OF 2018
PETITIONER:
ANZARI HARDWARES
NAGAROOR ROAD, KALLAMBALAM, THIRUVANANTHAPURAM-695605,
REPRESENTED BY ITS PROPRIETOR SRI.ANZARI.
BY ADV.SRI.S.ANIL KUMAR (TRIVANDRUM)
BY ADV.SRI.M.RAJAGOPAL
RESPONDENT:
THE COMMERCIAL TAX OFFICER
THIRUVANANTHAPURAM DISTRICT - 695101.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 47 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.7405 OF 2018
PETITIONER:
PALGHAT AUTOMOTIVE PVT. LTD.
5/428, MARUTHA ROAD, KOOTTUPATHA,
PALAKKAD-678007, REPRESENTED BY ITS MANAGING
DIRECTOR SRI. GEORGE KURIAN.
BY ADV.SRI.K.S.HARIHARAN NAIR
RESPONDENT:
STATE TAX OFFICER
SECOND CIRCLE, PALAKKAD-678001.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 48 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.31398 OF 2018
PETITIONER:
SMT.SAVITHRY AMMA
AGED 77 YEARS
PROPRIETORIX, M/S.SAKTHI AGENCIES, CHIRAMANAGAD P.O.,
PANNITHADAM
BY ADV.SRI.SANTHOSH P.ABRAHAM
RESPONDENTS:
1 STATE TAX OFFICER - 1
STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA,
WADAKKANCHERY - 680567
2 THE DEPUTY COMMISSIONER,
STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA,
THRISSUR - 680 004.
3 THE COMMISSIONER,
STATE GOODS AND SERVICE TAX DEPARTMENT,
THIRUVANANTHAPURAM - 695001.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY
HEARD ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND
CONNECTED CASES, THE COURT ON 18.03.2025 DELIVERED THE
FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 49 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.38559 OF 2018
PETITIONER:
M/S.KOOLA TIMBER INDUSTRIES & SAW MILL
KATTUNGACHIRA, IRINJALAKUDA, THRISSUR DISTRICT,
REPRESENTED BY ITS MANAGING PARTNER BABU GEORGE
BY ADV.SRI.P.N.DAMODARAN NAMBOODIRI
BY ADV.SRI.P.UNNIKRISHNAN (THRISSUR)
RESPONDENTS:
1 THE STATE TAX OFFICER
SG & ST DEPARTMENT, IRINJALAKUDA, THRISSUR - 680 125
2 THE ASSISTANT COMMISSIONER
SG & ST DEPARTMENT, THRISSUR - 680 004
3 GOVERNMENT OF KERALA,
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM - 695 001
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY
HEARD ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND
CONNECTED CASES, THE COURT ON 18.03.2025 DELIVERED THE
FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 50 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
WP(C).NO.7917 OF 2019
PETITIONER:
M/S. THREE STAR METAL CRUSHER,
CHOORACKODE, ATHANI, VALLAPPUZHA,
REPRESENTED BY ITS MANAGER SINO FRANCIS.
BY ADV.SMT.S.K.DEVI
BY ADV.SRI.SHANMUGHAM D. JAYAN
RESPONDENTS:
1 THE STATE TAX OFFICER,
STATE GOODS AND SERVICES TAX DEPARTMENT,
PATTAMBI - 679104.
2 THE AUDIT OFFICER,
ACCOUNTANT GENERAL (AUDIT) KERALA,
THIRUVANANTHAPURAM - 695039.
3 STATE OF KERALA,
REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT,
THIRUVANANTHAPURAM - 695001.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY
HEARD ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND
CONNECTED CASES, THE COURT ON 18.03.2025 DELIVERED THE
FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 51 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.11146 OF 2019
PETITIONER:
SOBHA LTD.,
SOBHA CITY, PUZHAKKAL, THRISSUR, PIN-680553,
REPRESENTED BY ITS AUTHORISED SIGNATORY V.G.VENUGOPAL
BY ADV.SRI.S.ANIL KUMAR (TRIVANDRUM)
BY ADV.SRI.M.RAJAGOPAL
RESPONDENTS:
1 THE ASST. COMMISSIONER OF STATE TAX,
WORKS CONTRACT, STATE GOODS AND SERVICES TAX DEPARTMENT,
TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN-695002.
2 THE STATE OF KERALA
REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM-695001.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY
HEARD ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND
CONNECTED CASES, THE COURT ON 18.03.2025 DELIVERED THE
FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 52 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.11448 OF 2019
PETITIONER:
M/S. GEO FOUNDATIONS AND STRUCTURES PVT. LTD.,
ALPHA PLAZA, 28-865-H, KP VALLON ROAD, KADAVANTHRA,
KOCHI-682020, REPRESENTED BY ITS AUTHORISED SIGNATORY,
A.V.S. CHAKRAVARTHI
BY ADV.SRI.S.ANIL KUMAR (TRIVANDRUM)
BY ADV.SRI.M.RAJAGOPAL
RESPONDENTS:
1 STATE TAX OFFICER (WORKS CONTRACT),
O/O. THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE
TAX DEPARTMENT, SGST COMPLEX, PERUMANOOR, KOCHI-682015
2 THE STATE OF KERALA,
REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM - 695001
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY
HEARD ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND
CONNECTED CASES, THE COURT ON 18.03.2025 DELIVERED THE
FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 53 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.15508 OF 2019
PETITIONER:
BINU AGENCY
KUNNAMKULAM, THRISSUR DISTRICT, PIN - 680 503,
REPRESENTED BY ITS MANAGING PARTNER K. THAMPI CHERIAN.
BY ADV.S.ANIL KUMAR (TRIVANDRUM)
BY ADV.SRI.M.RAJAGOPAL
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, KUNNAMKULAM,
THRISSUR DISTRICT, PIN - 680 503.
2 THE STATE OF KERALA
REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM - 695 001.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY
HEARD ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND
CONNECTED CASES, THE COURT ON 18.03.2025 DELIVERED THE
FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 54 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.15940 OF 2019
PETITIONER:
SAA CELLULAR PRIVATE LIMITED,
TC 3/230, GROUND FLOOR, ARADHANA, SANTHOSH NAGAR,
MUTTADA, THIRUVANANTHAPURAM, REPRESENTED BY ITS
MANAGING DIRECTOR K.RAJESH.
RESPONDENTS:
1 ASSISTANT COMMISSIONER
SPECIAL CIRCLE, STATE GOODS & SERVICES TAX,
THIRUVANANTHAPURAM - 695 002.
2 THE STATE OF KERALA
REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM - 695001.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY
HEARD ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND
CONNECTED CASES, THE COURT ON 18.03.2025 DELIVERED THE
FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 55 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.16368 OF 2019
PETITIONER:
MULLACKALS
WEST NADA, TC-37/494, FORT P.O,
THIRUVANANTHAPURAM, REPRESENTED
BY ITS PARTNER, BOBBY JOSEPH.
BY ADV.SRI.M.RAJAGOPAL
RESPONDENT:
1 THE STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT,
3RD CIRCLE, 4TH FLOOR, TAX TOWERS, KARAMANA,
THIRUVANANTHAPURAM-695 002.
2 THE STATE OF KERALA,
REPRESENTED BY THE PRINCIPAL SECRETARY
TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM-695 001
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY
HEARD ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND
CONNECTED CASES, THE COURT ON 18.03.2025 DELIVERED THE
FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 56 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.13295 OF 2020
PETITIONER:
FATHIMA ENGINEERING COMPANY (P) LTD.
T C 28/1494, THAKARAPARAMBU ROAD, THIRUVANANTHAPURAM -
695023, REPRESENTED BY J.VARGHESE, MANAGING DIRECTOR.
BY ADV.SRI.P.S.SOMAN
BY ADV.SMT.T.RADHAMANY
BY ADV.SRI.B.PRABHAKARAN
RESPONDENTS:
1 STATE TAX OFFICER (WORKS CONTRACT)
STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER,
KARAMANA P O, THIRUVANANTHAPURAM-695002,
2 THE STATE OF KERALA
REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001.
3 THE COMMISSIONER OF STATE TAX,
STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER,
KARAMANA P.O, THIRUVANANTHAPURAM-695002.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY
HEARD ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND
CONNECTED CASES, THE COURT ON 18.03.2025 DELIVERED THE
FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 57 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.17593 OF 2020
PETITIONER:
REGAL AGENCIES
AKKARAPARAMBIL LANE, KOORKKANCHERRY P. O., THRISSUR
DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, P.A.
SADATH.
BY ADV.S.ANIL KUMAR (TRIVANDRUM)
BY ADV.SRI.SAJU.K.PERUTTY
BY ADV.SRI.RAHUL A.
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, 4TH CIRCLE,
POOTHOLE, THRISSUR - 680 004.
2 THE STATE OF KERALA
REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM - 695 001.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY
HEARD ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND
CONNECTED CASES, THE COURT ON 18.03.2025 DELIVERED THE
FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 58 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.7167 OF 2021
PETITIONER:
PARACKAL GRANITE KERALA (P) LTD.
ENANALLOOR P.O., KAKKATTOOR, ERNAKULAM-686 673
REPRESENTED BY ROHAN PRASAD, DIRECTOR.
BY ADV.SRI.P.S.SOMAN
BY ADV.SMT.T.RADHAMONY
BY ADV.SRI.PRAKASH P.B.
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS & SERVICE TAX DEPARTMENT, REVENUE TOWER,
KOTHAMANGALAM, ERNAKULAM-686 691.
2 THE STATE OF KERALA
REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695 001.
3 THE COMMISSIONER OF STATE TAX
STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER,
KARAMANA P.O., THIRUVANANTHAPURAM-695 002.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY
HEARD ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND
CONNECTED CASES, THE COURT ON 18.03.2025 DELIVERED THE
FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 59 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.24169 OF 2021
PETITIONER:
PRATAP R NAIR,
AGED 59 YEARS
PROPRIETOR 'M/S.SUN FOOD CORPORATION', KOCHUPILAMMOOD,
KOLLAM, RESIDING AT AVANTI, KOCHUPILAMMOOD,
KOLLAM 691 001.
BY ADV.SRI.BOBBY JOHN
BY ADV.S.AJAYGHOSH KUMAR
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER,
(ASSESSMENT), SPECIAL CIRCLE,
KOLLAM, STATE GOODS AND SERVICE DEPARTMENT,
TAX COMPLEX, ASRAMAM P.O., KOLLAM 691 002.
2 THE COMMISSIONER,
KERALA STATE GOODS AND SERVICE TAX DEPARTMENT,
9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM 695 002.
3 STATE OF KERALA,
REPRESENTED BY THE SECRETARY TO THE GOVERNMENT,
TAXES DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM 695 001.
4 THE DEPUTY TAHSILDAR,
KOLLAM, TALUK OFFICE,
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 60 ::
2025:KER:22607
CIVIL STATION,
KOLLAM 691 013.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 61 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.27800 OF 2021
PETITIONER:
KANNAN DEVAN HILLS PLANTATIONS COMPANY PVT. LTD
KDHP HOUSE, MUNNAR 685 612, REPRESENTED BY ITS
EXECUTIVE DIRECTOR MR.P.M.SRIKRISHNAN
BY ADV.SRI.JOSEPH MARKOSE (SR.)
BY ADV.SRI.ABRAHAM JOSEPH MARKOS
BY ADV.SRI.ISAAC THOMAS
BY ADV.SRI.P.G.CHANDAPILLAI ABRAHAM
BY ADV.SRI.ALEXANDER JOSEPH MARKOS
BY ADV.SRI.SHARAD JOSEPH KODANTHARA
BY ADV.SRI.V.ABRAHAM MARKOS
RESPONDENTS:
1 THE STATE OF KERALA
REPRESENTED BY THE SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM - 695 001.
2 COMMISSIONER OF STATE GOODS AND SERVICE TAX
TAX TOWER, KILIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM - 695 002.
3 THE DEPUTY COMMISSIONER OF STATE TAX IDUKKI
STATE GST DEPARTMENT, 2ND FLOOR, TAX COMPLEX,
PALLIKAVALA, KATTAPPANA SOUTH P.O., IDUKKI - 685 515.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 62 ::
2025:KER:22607
4 PRINCIPAL ACCOUNTANT GENERAL
ECONOMIC AND REVENUE SECTOR AUDIT, KERALA,
THIRUVANANTHAPURAM - 695 001.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 63 ::
2025:KER:22607
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.P(C).NO.10639 OF 2024
PETITIONER(S):
THAMARA REAL ESTATE HOLDING AND DEVELOPMENT PRIVATE
LIMITED NO.383, 42ND CROSS, 5TH BLOCK, JAYA NAGAR,
BANGALORE, REPRESENTED BY ITS AUTHORIZED SIGNATORY,
K. NAGARAJU, PIN - 560078
BY ADV.SRI.S.ANIL KUMAR (TRIVANDRUM)
BY ADV.SRI.SABU C.J
BY ADV.SRI.M.RAJAGOPAL
BY ADV.SRI.RAHUL A.
BY ADV.SMT.APARNA ANIL
BY ADV.SMT.S.SHAINA
RESPONDENT(S):
1 THE STATE TAX OFFICER,
WORKS CONTRACT, OFFICE OF THE ASST. COMMISSIONER
(WORKS CONTRACT), STATE GOODS AND SERVICES TAX
DEPARTMENT, 2ND FLOOR, TAX TOWERS, KARAMANA,
THIRUVANANTHAPURAM, PIN - 695002
2 THE ASSISTANT COMMISSIONER,
TAX PAYER SERVICE CIRCLE-5, KAZHAKOOTTAM, STATE GOODS
AND SERVICES TAX DEPARTMENT, 2ND FLOOR, TAX TOWER,
KARAMANA, THIRUVANANTHAPURAM, PIN - 695002
3 THE STATE OF KERALA,
REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 64 ::
2025:KER:22607
TAXES DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM,
PIN - 695001
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 65 ::
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE EASWARAN S.
TUESDAY, THE 18TH DAY OF MARCH 2025/27TH PHALGUNA, 1946
W.A.NO.1198 OF 2020
AGAINST THE JUDGMENT DATED 20.01.2020 IN WP(C).NO.1416 OF 2020
OF HIGH COURT OF KERALA
APPELLANTS/RESPONDENTS IN W.P.(C):
1 THE STATE TAX OFFICER
STATE GOODS AND SERVICES TAX, 3RD CIRCLE, TAX TOWER,
KARAMANA P.O., THIRUVANANTHAPURAM-695022.
2 THE COMMISSIONER OF STATE TAXES,
STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER,
KARAMANA P.O., THIRUVANANTHAPURAM-695022.
3 THE STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001.
4 THE ASSISTANT COMMISSIONER OF STATE TAX,
STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER,
KARAMANA P.O., THIRUVANANTHAPURAM-695022.
BY SRI.MOHAMMED RAFIQ, SPL. GOVERNMENT PLEADER (TAXES)
RESPONDENT/PETITIONER IN W.P.(C):
UMA RAJEEV
PROPRITRIX, UR APPARELS, TC/14-04-1283,
RAGOM LANE, KANNANMOOLA, MEDICAL COLLEGE P.O.,
THIRUVANANTHAPURAM-695011.
BY ADV. SRI.TOMSON T.EMMANUEL
THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON
11.03.2025, ALONG WITH O.T.REV.NO.106/2021 AND CONNECTED
CASES, THE COURT ON 18.03.2025 DELIVERED THE FOLLOWING:
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
W.A.No.1198/20
:: 66 ::
2025:KER:22607
"C.R."
ORDER
Dr. A.K. Jayasankaran Nambiar, J.
In this batch of cases comprising of O.T. Revisions, Writ
Petitions and Writ Appeal, the main issue that arises for consideration is
whether notwithstanding the fact that the completion of an assessment
under the Kerala Value Added Tax Act [hereinafter referred to as the
"KVAT Act"] has become barred by limitation under Section 25(1) of the
KVAT Act, the mere fact that a notice is issued by the Revenue invoking
the provisions of Section 25A of the KVAT Act would enable the Revenue
to complete a re-assessment by ignoring the period of limitation under
Section 25(1) of the KVAT Act ?
2. While the O.T. Revisions preferred by the assessees impugn
the orders of the Appellate Tribunal that uphold the contention of the
Revenue that re-assessment proceedings initiated under Section 25A of
the KVAT are not subject to the limitation period prescribed under
Section 25(1) of the KVAT Act, the O.T. Revisions and Writ Appeal
preferred by the State impugn the orders of the Appellate
Tribunal/Single Judge that reject the said contention of the Revenue. The
writ petitions are preferred challenging notices/assessment orders that
adopt the said view of the Revenue.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 67 ::
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3. To appreciate the issue raised in these cases, it would be
apposite to first notice the relevant statutory provisions under the KVAT
Act. As per the Scheme of the KVAT Act, the assessment procedure
commences with the filing of a return by the assessee. If the return filed
by the assessee conforms to the requirements under the KVAT Act and
Rules, in respect of the details of turnover to be furnished and the tax to
be paid thereon, and there is no query raised by the Revenue within the
period prescribed for the same, the assessment to tax is completed as a
self assessment to tax by the assessee under Section 21 of the KVAT Act.
If an assessee does not file a return as contemplated by the KVAT Act
and Rules or files a defective return, then the assessment is completed
on best judgment basis by the Revenue after following the procedure
under Section 22 of the KVAT Act. In certain cases, as enumerated
under Section 24 of the KVAT Act, an assessment can be completed
pursuant to consideration of audit objections in relation to the details
furnished by the assessee along with his returns. The assessments
completed under Sections 21, 22 and 24 can still be re-opened in terms
of Section 25 of the KVAT Act to assess such turnover as an escaped
assessment to tax in an earlier assessment. The power to assess escaped
turnover under Section 25 has, however, to be exercised within the
period stipulated under the KVAT Act for the exercise of such power.
The said period was five years from the end of the assessment year
concerned till 31.03.2017 and was extended to six years from the end of
the assessment year concerned thereafter. Section 25A of the KVAT Act
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 68 ::
2025:KER:22607
is relevant for our purposes, and reads as follows:
"25A. Assessment of tax based on Audit Objections:-
Notwithstanding anything contained in this Act, where an objection has been
raised by the Comptroller and Auditor General of India in respect of an
assessment or reassessment made or scrutiny of any return field under this
Act, and if the assessing authority is satisfied that such objection is lawful,
the assessing authority shall proceed to re-assess the dealer or dealers with
respect to whose assessment or re-assessment or scrutiny as the case may
be, the objection has been made.
Provided that no order under the section shall be passed without giving the
dealer an opportunity being heard."
As already noticed above, the main issue that arises for consideration is
whether the Revenue can proceed to re-assess an assessee by placing
reliance on a report of the Comptroller and Auditor General of India
[CAG], by ignoring the period of limitation of five years/six years
envisaged in Section 25(1) of the KVAT Act.
4. We have heard Sri.A.Kumar, the learned senior counsel for
the petitioners as also Sri.Mohammed Rafiq, the learned senior
Government Pleader for the respondents.
5. The arguments of the learned counsel appearing for the
assessees, briefly stated, is as follows:
● Section 25A begins with a non-obstante clause and empowers the
Assessing Authority to rely on an additional ground, other than those
contained in Section 25(1) of the KVAT Act, to determine whether or not
to re-assess the assessee dealer. The non-obstante clause does not,
however, dispense with the requirement of the Assessing Authority
thereafter following the procedure under Section 25(1) of the KVAT Act,
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 69 ::
2025:KER:22607
within the period of limitation prescribed therein to complete the fresh
assessment.
● The correct interpretation of Section 25A would mandate that the
Assessing Authority apply his mind to the audit objection raised by the
CAG before arriving at a tentative decision to proceed against the
assessee. He must then issue a notice to the assessee informing him of
the proposal and take a final decision, after hearing him on whether or
not to proceed with the re-assessment. Based on that decision, the
Assessing Authority should then proceed to re-assess the assessee by
following the procedure envisaged in Section 25(1) of the KVAT Act. In
that event, he would also be bound by the provisions of limitation
prescribed under Section 25(1) of the KVAT Act. Reliance is placed on
the decisions in MCP Enterprises (M/s.) and Others v. State of
Kerala and Others - [2020 (1) KHC 127]; State of Kerala and
Others v. MCP Enterprises and Others - [MANU/KE/3470/2022];
The Assistant Commissioner (Assessment) & Others v. M/s.
Cholayil Pvt. Ltd. - [2023 (9) TMI 801 (SC)]; The State of Kerala
and Others v. Aditya Birla Nuvo Ltd. and Others -
[MANU/KE/0711/2020]; Commissioner of Income Tax v. Orissa
State Financial Corporation - [(1991) 99 CTR 0324]; IL & FS
Investment Managers Ltd. v. Income Tax Officer & Others -
[(2007) 209 CTR (Bombay) 1] and Reckitt Benckiser Healthcare
India Private Limited v. Deputy Commissioner of Income Tax -
[(2016) 96 CCH 0159 (Gujarat)].
6. Per contra, the contention of Sri.Mohammed Rafiq, the
learned senior Government Pleader appearing on behalf of the Revenue,
briefly stated, is as follows:
● Section 25A of the KVAT Act is a Code by itself. The satisfaction to be
recorded by the Assessing Officer as regards the lawfulness of the
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 70 ::
2025:KER:22607
objection raised by the CAG needs to be contained only in the notice that
is issued to the assessee prior to completing the re-assessment against
him. The submission, in other words, is that the entire process of
assessment including the service of a notice, the grant of an opportunity
of hearing and the passing of the re-assessment order have to be read in
to the provisions of Section 25A of the KVAT Act even in the absence of
an express provision dealing with such a procedure. It is his further
submission that the reference to an "order" in the proviso to the Section
is essentially a reference to the final re-assessment order that is to be
passed by the Assessing Officer.
● Elaborating on the scope and purport of Section 25A of the KVAT Act,
it is the submission of the learned Government Pleader that under
normal circumstances, the CAG report is one that is received by the
Revenue at a later point in time after the initial assessment in relation to
an assessee is completed. According to him, it is with a view to prevent
an evasion of tax on account of the efflux of the time limit granted for
exercise of power under Section 25(1) of the KVAT Act, that Section 25A
was introduced through the Kerala Finance Act, 2012 by deliberately
refraining from prescribing a time limit for the exercise of power under
that Section. His contention, in other words, is that it is precisely when
an Assessing Authority is otherwise incapacitated on account of the
limitation provision under Section 25(1) that Section 25A comes to his
rescue and empowers him to complete a fresh assessment against an
assessee without being bound by any time limit for the exercise of the
power.
● It is submitted that while the phrase "any reason" under Section 25(1)
of the KVAT Act can take in even a change of opinion by the Assessing
Officer and consequently, a mere change of opinion by the Assessing
Officer can form the basis of a re-assessment of escaped turnover under
Section 25(1) of the KVAT Act". Since the word "re-assess" includes
every aspect of assessment, the provisions of Section 25A ensure that so
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 71 ::
2025:KER:22607
long as an initiation of proceedings under Section 25A is undertaken, the
completion of the assessment can happen at any time even beyond the
period of five years/six years prescribed under Section 25(1) of the KVAT
Act. Reliance is placed on the decisions in Indian Aluminium Cables
Ltd. v. Excise and Taxation Officer - [(1977) 1 SCC 120]; Geo Sea
Foods v. Additional Sales Tax Officer IV, Second Circle, Kochi -
[(2006) 144 STC 553]; Betty Sebastian v. Assistant Commissioner
- [(2018) 59 GSTR 275]; Commissioner of Sales Tax v. Ramdas
Laxmidas - [1976 SCC OnLine Bom 255]; Ramdas Laxmidas v. CST
- [1995 Supp (3) SCC 673]; Assistant Commissioner (Assessment)
v. Grasim Industries Ltd. - [2006 (1) KLT 821]; Sri. Kottureswara
Rice & Oil Mills v. State of Karnataka - [(1988) 71 STC 356];
Harison & Co. v. Additional Commissioner of Commercial Taxes,
Belgaum - [(2006) 146 STC 609]; Ispat Industries Ltd. v.
Commissioner of Customs - [(2006) 12 SCC 583]; State of Kerala
v. MCP Enterprises - [2022 SCC OnLine Ker 6640]; State of H.P. v.
Goel Bus Service - [(2023) 16 SCC 210] and Nahasshukoor v.
Assistant Commisioner, Second Circle, Alappuzha & Others -
[(2024) 123 GSTR 44 (Ker)] .
7. We have considered the rival submissions. The issue that
essentially arises for consideration is as to where Section 25A of the
KVAT Act fits in the Scheme of assessment under the KVAT Act ? As
observed in Sales Tax Officer and Another v. Messrs Sudarsanam
Iyengar and Sons - [(1969) 2 SCC 396], assessment is a
comprehensive word that denotes the entirety of proceedings which are
taken with regard to it. Under the Scheme of the KVAT Act, the
assessment procedure commences with the filing of a return by the
assessee. If the return filed by the assessee conforms to the
requirements under the KVAT Act and Rules, in respect of the details of
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 72 ::
2025:KER:22607
turnover to be furnished and the tax to be paid thereon, and there is no
query raised by the Revenue within the period prescribed for the same,
the assessment to tax is completed as a self assessment to tax by the
assessee under Section 21 of the KVAT Act. If an assessee does not file a
return as contemplated under the KVAT Act and Rules or files a defective
return, then the assessment is completed on best judgment basis by the
Revenue after following the procedure under Section 22 of the KVAT Act.
In certain cases, as enumerated under Section 24 of the KVAT Act, an
assessment can be completed pursuant to consideration of audit
objections in relation to the details furnished by the assessee along with
his returns. The assessments completed under Sections 21, 22 and 24
can still be re-opened in terms of Section 25 of the KVAT Act to assess
such turnover as escaped assessment to tax in an earlier assessment.
The power to assess escaped turnover under Section 25 has, however, to
be exercised within the period stipulated under the KVAT Act for the
exercise of such power. The said period was five years from the end of
the assessment year concerned till 31.03.2017 and was extended to six
years from the end of the assessment year concerned thereafter.
8. Section 25A begins with a non-obstante clause, and it
provides for nothing more than an additional ground on which the power
to re-assess can be exercised by the Assessing Authority. The scope of
that power can be gathered from the words used in the provision to
define it. It is a power to proceed to re-assess the dealer and the power
is to be exercised only if the Assessing Officer is satisfied that the
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 73 ::
2025:KER:22607
objection raised by the CAG is lawful. It is in the backdrop of the above
analysis of the power conferred under the Section that we must look for
the meaning of the words "order ....... passed" that appear in the proviso
to the said Section. In our view, the order passed must necessarily be
taken as a reference to the expression of satisfaction of the Assessing
Officer, as to whether or not the objection raised by the CAG is lawful.
Further, that satisfaction of the Assessing Officer must be one that is
arrived at only after affording the dealer an opportunity of being heard.
9. It is also significant that Section 25A does not set out in
detail the procedure to be followed for the re-assessment that must
ensue if the Assessing Officer decides that the objection of the CAG is
lawful. That procedure is spelt out only in Section 25(1) of the KVAT Act.
The contention of the Revenue that Section 25A also provides for the
procedure for re-assessment cannot be accepted, not only because the
provision itself does not say so, but also because procedural due process
in a taxing statute cannot be inferred but must necessarily find a place in
the statute itself. Article 265 of the Constitution clearly mandates that
there shall be no levy or collection of tax save by authority of law. In our
view, therefore, once the Assessing Officer arrives at the satisfaction
envisaged under Section 25A, he has to proceed to re-assess the dealer
in the manner envisaged under the Statute, namely, by following the
procedure under Section 25(1) of the KVAT Act. In that process, he must
also ensure that the substantive safeguards envisaged for an assessee,
such as the requirement of exercising the power within the time
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 74 ::
2025:KER:22607
permitted by the Statute, are strictly adhered to.
10. The 'law', for the purposes of Article 265, must also be one
that satisfies the requirements of being just, fair and reasonable so as to
be compatible with Articles 14, 19 and 21 of the Constitution of India. To
permit the Revenue to exercise the power of assessment and recovery of
tax, without circumscribing the said power with a period of limitation for
its exercise, would tantamount to ignoring the very fundamentals of the
Rule of Law and the principles of fairness in taxation that form an
integral aspect of it. We are therefore of the view that there cannot be
an exercise of power under Section 25A of the KVAT Act beyond the
period of limitation prescribed under Section 25(1) of the KVAT Act. In
fact the provisions of Section 25A allude to this aspect when it refers to
the satisfaction to be recorded by the Assessing Officer of the
"lawfulness" of an audit objection. In our view, one of the aspects of
lawfulness would also be the date by which the audit objection is
communicated by the CAG. If the audit objection is received at a point in
time that is beyond the period of limitation envisaged for re-assessment
under Section 25(1) of the KVAT Act, then the Assessing Officer cannot
treat the said objection as 'lawful' for the purposes of exercise of his
power under Section 25A of the KVAT Act.
11. We thus hold that in cases where the completion of an
assessment under the KVAT Act has become time barred by virtue of the
limitation provisions under Section 25(1) of the KVAT Act, the Revenue
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 75 ::
2025:KER:22607
cannot proceed to re-assess an assessee on the basis of a subsequent
report obtained from the CAG.
12. The O.T. Revisions are thus disposed by answering the
questions of law raised in the O.T. Revisions in line with the above
finding. The Writ Appeal preferred by the State [W.A.No.1198 of 2020] is
also dismissed based on the said finding. As for the writ petitions, they
are disposed by quashing the impugned notices/proceedings that have
been issued/passed in breach of the limitation provision under Section
25(1) of the KVAT Act and granting the petitioners the consequential
reliefs flowing from the above declaration of law.
13. Before parting with these cases, we may clarify that in the
case of W.P.(C).No.29832 of 2016, which impugns the assessment orders
passed for the assessment years 2009-10 to 2013-14, the findings in this
judgment will suffice to quash the order passed for the assessment year
2009-10 alone since it is apparent that the assessment orders for the
years 2010-11 to 2013-14 were passed within the period of limitation
prescribed under Section 25(1) of the KVAT Act. Accordingly, the writ
petition is allowed to the extent it pertains to assessment year 2009-10,
but is dismissed to the extent it pertains to assessment years 2009-10 to
2013-14.
14. In the case of W.P.(C).No.5725 of 2017, which impugns the
assessment orders passed for the assessment years 2009-10 to 2013-14,
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 76 ::
2025:KER:22607
the findings in this judgment will suffice to quash the orders passed for
the assessment years 2009-10 and 2010-11 alone since it is apparent that
the assessment orders for the years 2011-12, 2012-13 and 2013-14 were
passed within the period of limitation prescribed under Section 25(1) of
the KVAT Act. Accordingly, the writ petition is allowed to the extent it
pertains to assessment years 2009-10 and 2010-11, but is dismissed to
the extent it pertains to assessment years 2011-12, 2012-13 and
2013-14.
15. Similarly, in W.P.(C).No.5797 of 2017 where the notices
issued to the assessee for the assessment years 2009-10 to 2012-13 are
impugned, we are informed that the notices for the years 2011-12 and
2012-13 were issued within the period of limitation prescribed under
Section 25(1) of the KVAT Act. Accordingly, the finding in this judgment
shall apply to quash only those notices which pertain to the assessment
years 2009-10 and 2010-11 that are impugned in the said writ petition
and the writ petition allowed to that extent. In relation to the other
notices that are impugned in the writ petition namely, for the assessment
years 2011-12 and 2012-13, the writ petition shall stand dismissed.
In the case of W.P.(C).No.41131 of 2017, which impugns the
assessment orders passed for the assessment years 2011-12 to 2013-14,
the findings in this judgment will suffice to quash the orders passed for
the assessment year 2011-12 alone since it is apparent that the
assessment orders for the years 2012-13, 2013-14 and 2014-15 were
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 77 ::
2025:KER:22607
passed within the period of limitation prescribed under Section 25(1) of
the KVAT Act. Accordingly, the writ petition is allowed to the extent it
pertains to the assessment year 2011-12, but is dismissed to the extent it
pertains to assessment years 2012-13 and 2013-14.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR
JUDGE
Sd/-
EASWARAN S.
JUDGE
prp/
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 78 ::
2025:KER:22607
APPENDIX OF O.T.REV.NO.106/2021
PETITIONER'S ANNEXURES:
Annexure A A TRUE COPY OF THE ASSESSMENT ORDER DATED
3.12.2008 PASSED BY THE ASSESSING AUTHORITY
RELATING TO THE ASSESSMENT YEAR 2010-11.
Annexure B A TRUE COPY OF THE ORDER PASSED BY THE SAID
IST APPELLATE AUTHORITY IN KVAT APPEAL
NO.1461/2019 PASSED BY THE DEPUTY
COMMISSIONER (APPEALS), ERNAKULAM DATED
31.12.2019.
Annexure C A TRUE COPY OF THE ORDER PASSED BY THE KERALA
VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM
IN TA (VAT) NOS.95/2020 DATED 24.3.2021.
RESPONDENT'S ANNEXURES: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 79 ::
2025:KER:22607
APPENDIX OF O.T.REV.NO.56/2020
PETITIONER'S ANNEXURES:
ANNEXURE A A TRUE COPY OF ASSESSMENT ORDER UNDER SECTION
25(1) READ WITH SECTION 25A OF KVAT ACT DATED
04.01.2016 BEARING NO.32080674824/2009-10
PASSED BY THE COMMERCIAL TAX OFFICER, SECOND
CIRCLE, THRISSUR.
ANNEXURE B A TRUE COPY OF THE ORDER DATED 31.01.2018 IN
KVATA NO.110 OF 2016.
ANNEXURE C CERTIFIED COPY OF THE COMMON ORDER OF THE
TRIBUNAL IN TA (VAT) NO.289 OF 2018 DATED
26.06.2019.
RESPONDENT'S ANNEXURES: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 80 ::
2025:KER:22607
APPENDIX OF O.T.REV.NO.78/2020
PETITIONER'S ANNEXURES:
ANNEXURE A A TRUE COPY OF ASSESSMENT ORDER DATED
18.5.2017 PASSED BY THE ASSESSING AUTHORITY
UNDER SECTION 25A OF KVAT ACT RELATING TO THE
ASSESSMENT YEAR 2010-11.
ANNEXURE B A TRUE COPY OF THE FIRST APPELLATE ORDER
PASSED BY THE ASSISTANT COMMISSIONER
(APPEALS), COMMERCIAL TAXES, KANNUR DATED
29.11.2017 IN KVATA NOS.642 TO 647 OF 2017
ANNEXURE C A TRUE COPY OF THE COMMON ORDER DATED
5.9.2019 PASSED BY THE KERALA VALUE ADDED TAX
APPELLATE TRIBUNAL, ADDITIONAL BENCH,
KOZHIKODE IN T.A(VAT) NO.124/2018 TO
129/2018.
RESPONDENT'S ANNEXURES: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 81 ::
2025:KER:22607
APPENDIX OF O.T.REV.NO.24/2021
PETITIONER'S ANNEXURES:
ANNEXURE-A TRUE COPY OF THE ASSESSMENT ORDER DATED
30.09.2016 FOR THE ASSESSMENT YEAR 2009-10.
ANNEXURE-B TRUE COPY OF THE 1ST APPELLATE ORDER DATED
31.07.2017 PASSED BY THE ASSISTANT
COMMISSIONER (APPEALS) MALAPPURAM.
ANNEXURE-C CERTIFIED COPY OF THE ORDER PASSED BY THE
APPELLATE TRIBUNAL IN TA (VAT) NO.696/2018
DATED 02.03.2020.
RESPONDENT'S ANNEXURES: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 82 ::
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APPENDIX OF O.T.REV.NO.83/2021
PETITIONER'S ANNEXURES:
Annexure A A TRUE COPY OF ASSESSMENT ORDER
NO.32120957902/2010-11 DATED 02/05/2019
ISSUED BY THE STATE TAX OFFICER, II CIRCLE,
THALASSERY.
Annexure B A TRUE COPY OF THE KVATA APPEAL ORDER IN
VATA NO.63/19 OF THE ASSISTANT COMMISSIONER
(APPEALS), COMMERCIAL TAXES, KANNUR, DATED
30/08/2019.
Annexure C A TRUE COPY OF THE CERTIFIED COPY OF THE
COMMON ORDER PASSED BY THE KERALA VALUE
ADDED TAX/AGRI. INCOME TAX AND SALES TAX
APPELLATE TRIBUNAL, ADDITIONAL BENCH,
KOZHIKODE, IN TA(VAT) NO.542/2019 AND
CONNECTED CASE, DATED 28/10/2020.
RESPONDENTS ANNEXURES: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 83 ::
2025:KER:22607
APPENDIX OF O.T.REV.NO.4/2022
PETITIONER'S ANNEXURES:
Annexure1 A TRUE COPY OF THE ASSESSMENT ORDER DATED
10.06.2019 PASSED BY THE ASSESSING AUTHORITY
RELATING TO THE ASSESSMENT YEAR 2003-07
Annexure2 A TRUE COPY ORDER PASSED BY THE 1ST
APPELLATE AUTHORITY IN KVAT APPEAL NO.164/19
PASSED BY THE DEPUTY COMMISSIONER (APPEALS),
THRISSUR DATED 21.01.2020
Annexure3 A TRUE COPY OF THE ORDER PASSED BY THE KVAT,
ADDL. BENCH, KOZHIKODE IN TA(VAT) NO.
79/2020 DATED 28.07.2021
RESPONDENTS ANNEXURES: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 84 ::
2025:KER:22607
APPENDIX OF O.T.REV.NO.27/2022
PETITIONER'S ANNEXURES:
Annexure1 TRUE COPY OF THE ASSESSMENT ORDER DATED
04.06.2019 PASSED BY THE ASSESSING AUTHORITY
RELATING TO THE ASSESSMENT YEAR 2006-07.
Annexure2 TRUE COPY OF THE ORDER PASSED BY THE
ASSISTANT COMMISSIONER (APPEALS), KANNUR
DATED 14.11.2019 IN KVATA NO.130 OF 2019
Annexure3 CERTIFIED COPY OF THE ORDER DATED 28.07.2021
PASSED BY THE KERALA VALUE ADDED TAX
APPELLATE TRIBUNAL, ADDITIONAL BENCH,
KOZHIKODE IN TA (VAT) NO.27 OF 2020.
RESPONDENTS ANNEXURES: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 85 ::
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APPENDIX OF O.T.REV.NO.94/2022
PETITIONER'S ANNEXURES:
Annexure 1 A TRUE COPY OF THE ASSESSMENT ORDER DATED
18.01.2019 FOR THE YEAR 2005-06
Annexure 2 A TRUE COPY OF THE 1ST APPELLATE ORDER DATED
24.08.2019 PASSED BY THE ASSISTANT
COMMISSIONER (APPEALS), ERNAKULAM IN KVAT
Annexure 3 ORIGINAL COPY OF THE ORDER PASSED BY THE
APPELLATE TRIBUNAL IN TA (VAT) NO.611/2019
DATED 18.01.2022.
RESPONDENTS ANNEXURES: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 86 ::
2025:KER:22607
APPENDIX OF O.T.REV.NO.96/2022
PETITIONER'S ANNEXURES:
Annexure 1 A TRUE COPY OF THE PRE-ASSESSMENT NOTICE
ISSUED UNDER SECTION 25A OF THE KVAT ACT
DATED 10.02.2016
Annexure 2 A TRUE COPY OF THE ASSESSMENT ORDER PASSED
FOR THE YEAR 2009-10 U/S 25A OF THE KVAT ACT
DATED 19.02.2016
Annexure 3 A TRUE COPY OF THE ORDER PASSED BY THE DEPUTY
COMMISSIONER OF STATE TAX (APPEALS), STATE
GST DEPARTMENT, THRISSUR IN KVAT NO.
1544/2016 DATED 20.12.2019
Annexure 4 AN ORIGINAL ORDER PASSED BY THE KERALA VALUE
ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM DATED
28.02.2022 IN TA (VAT) NOS.510/2021 AND
CONNECTED CASES
RESPONDENTS ANNEXURES: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 87 ::
2025:KER:22607
APPENDIX OF O.T.REV.NO.60/2023
PETITIONER'S ANNEXURES:
Annexure A TRUE COPY OF THE ASSESSMENT ORDER DATED
09-11-2015 FOR THE YEAR 2009-10
Annexure B TRUE COPY OF THE 1ST APPELLATE ORDER DATED
23-08-2017 PASSED BY THE DEPUTY COMMISSIONER
(APPEALS), THRISSUR IN KVAT 365/2016
Annexure C CERTIFIED COPY OF THE ORDER PASSED BY THE
APPELLATE TRIBUNAL IN TA(VAT) NO.146/2018
DATED 28-02-2023
RESPONDENTS ANNEXURES: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 88 ::
2025:KER:22607
APPENDIX OF O.T.REV.NO.17/2024
PETITIONER'S ANNEXURES:
Annexure A A TRUE COPY OF THE ASSESSMENT ORDER DATED
13-12-2019 FOR THE ASSESSMENT YEAR 2011-12
Annexure B TRUE COPY OF THE 1ST APPELLATE ORDER DATED
30-09-2021 PASSED BY THE JOINT COMMISSIONER
(APPEALS),SGST DEPARTMENT, THIRUVANANTHAPURAM
Annexure C A CERTIFIED COPY OF THE ORDER PASSED BY THE
APPELLATE TRIBUNAL IN TA(VAT) NO.52/2022
DATED 10-01-2024
RESPONDENT'S ANNEXURES: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 89 ::
2025:KER:22607
APPENDIX OF O.T.REV.NO.18/2024
PETITIONER'S ANNEXURES:
Annexure A A TRUE COPY OF THE ASSESSMENT ORDER DATED
2-11-2019 FOR THE YEAR 2010-11
Annexure B TRUE COPY OF THE 1ST APPELLATE ORDER DATED
07-10-2020 PASSED BY THE JOINT COMMISSIONER
Annexure C CERTIFIED COPY OF THE ORDER PASSED BY THE
APPELLATE TRIBUNAL IN TA(VAT) NO.212/2020
DATED 26-07-2023
RESPONDENT'S ANNEXURES: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 90 ::
2025:KER:22607
APPENDIX OF O.T.REV.NO.19/2024
PETITIONER'S ANNEXURES:
Annexure A PROCEEDINGS OF THE ASSISTANT
COMMISSIONER(ASSMT), SPECIAL CIRCLE, KOLLAM
ASSESSMENT NO/YEAR .32020235234/2011-12 DATED
21-11-2019
Annexure B COPY OF THE 1ST APPELLATE ORDER DATED 07-10-
2020 PASSED BY THE JOINT COMMISSIONER
(APPEALS), KOLLAM IN KVAT 283/2019
Annexure C COPY OF THE ORDER PASSED BY THE APPELLATE
TRIBUNAL IN TA(VAT) NO. 283/2020 DATED 26-07-
RESPONDENT'S ANNEXURES: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 91 ::
2025:KER:22607
APPENDIX OF W.P(C).NO.26397/2016
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF PERMISSION IN 4DA DATED 19.9.2009 FOR
2009-10 ACCORDED BY THE 1ST RESPONDENT.
EXHIBIT P2 COPY OF PERMISSION IN 4DA DATED 10.6.2010 FOR
2010-11 ACCORDED BY THE 1ST RESPONDENT.
EXHIBIT P3 COPY OF NOTICE DATED 15.6.2016 FOR THE YEAR
2009-10 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P4 COPY OF NOTICE DATED 15.6.2016 FOR THE YEAR
2010-11 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P5 COPY OF THE COMMON REPLY DATED 7.7.2016
CONTAINING THE OBJECTIONS FOR 2009-10 TO
2013-14 FILED BY THE PETITIONER.
EXHIBIT P6 COPY OF THE ASSESSMENT ORDER BEARING
NO.32030494929/2009-10 DATED 11.7.2016 ISSUED
BY THE 1ST RESPONDENT.
EXHIBIT P7 COPY OF THE ASSESSMENT ORDER BEARING
NO.32030494929/2010-11 DATED 11.7.2016 ISSUED
BY THE 1ST RESPONDENT.
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 92 ::
2025:KER:22607
APPENDIX OF W.P(C).NO.29776/2016
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER
NO.32081270725/2005-06 DATED 27.5.2016
EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE
NO.2016/13962/8/200 DATED 21.7.2016.
RESPONDENT EXHIBITS:
EXHIBIT R1 THE TRUE COPY OF THE AUDIT REPORT
BEARING NO-SRA(HQ)II/VAT-1/16-48/2008-09
DATED 20.2.2009 IN PARAGRAPH II (III) OF PART
II A
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 93 ::
2025:KER:22607
APPENDIX OF W.P(C).NO.29832/2016
PETITIONER'S EXHIBITS:
EXHIBIT P1 : TRUE COPY OF THE NOTICE DATED 14-7-2015
ISSUED U/S 25A OF THE ACT, BY THE R1 FOR THE
YEAR 2009-10.
EXHIBIT P1A : TRUE COPY OF THE NOTICE DATED 14-7-2015
ISSUED U/S 25A OF THE ACT, BY THE R1 FOR THE
YEAR 2010-11
EXHIBIT P1B : TRUE COPY OF THE NOTICE DATED 14-7-2015
ISSUED U/S 25A OF THE ACT, BY THE R1 FOR THE
YEAR 2011-12
EXHIBIT P1C : TRUE COPY OF THE NOTICE DATED 14-7-2015
ISSUED U/S 25A OF THE ACT, BY THE R1 FOR THE
YEAR 2012-13
EXHIBIT P1D : TRUE COPY OF THE NOTICE DATED 14-7-2015
ISSUED U/S 25A OF THE ACT, BY THE R1 FOR THE
YEAR 2013-14
EXHIBIT P2 : TRUE COPY OF THE REPLY DATED 12-8-2015 FILED
BY THE PETITIONER BEFORE THE R1, FOR THE YEAR
2009-10.
EXHIBIT P2A : TRUE COPY OF THE REPLY DATED 12-8-2015 FILED
BY THE PETITIONER BEFORE THE R1, FOR THE YEAR
2010-11
EXHIBIT P2B : TRUE COPY OF THE REPLY DATED 12-8-2015 FILED
BY THE PETITIONER BEFORE THE R1, FOR THE YEAR
2011-12.
EXHIBIT P2C : TRUE COPY OF THE REPLY DATED 12-8-2015 FILED
BY THE PETITIONER BEFORE THE R1, FOR THE YEAR
2012-13
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 94 ::
2025:KER:22607
EXHIBIT P2D : TRUE COPY OF THE REPLY DATED 12-8-2015 FILED
BY THE PETITIONER BEFORE THE R1, FOR THE YEAR
2013-14
EXHIBIT P3 : TRUE COPY OF THE ORDER DATED 30-5-2016 ISSUED
U/S 25A OF THE ACT, BY THE R1 FOR THE YEAR
2009-10.
EXHIBIT P3A : TRUE COPY OF THE ORDER DATED 30-5-2016 ISSUED
U/S 25A OF THE ACT, BY THE R1 FOR THE YEAR
2010-11
EXHIBIT P3B : TRUE COPY OF THE ORDER DATED 30-5-2016 ISSUED
U/S 25A OF THE ACT, BY THE R1 FOR THE YEAR
2011-12
EXHIBIT P3C : TRUE COPY OF THE ORDER DATED 30-5-2016 ISSUED
U/S 25A OF THE ACT, BY THE R1 FOR THE YEAR
2012-13
EXHIBIT P3D : TRUE COPY OF THE ORDER DATED 30-5-2016 ISSUED
U/S 25A OF THE ACT, BY THE R1 FOR THE YEAR
2013-14
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 95 ::
2025:KER:22607
APPENDIX OF W.P©.NO.38813/2016
PETITIONER'S EXHIBITS:
EXT.P1: TRUE COPY OF THE NOTICE NO.32080802602/2010-
11 DATED 04.07.2016 FOR THE YEAR 2010-11
ISSUED BY THE 1ST RESPONDENT TO THE
PETITIONER.
EXT.P2: TRUE COPY OF THE REPLY DATED 15.07.2016 FILED
BY THE PETITIONER BEFORE 1ST RESPONDENT FOR
THE YEAR 2010-11.
EXT.P3: TRUE COPY OF THE ASSESSMENT ORDER
NO.32080802602/2010-11 DATED 15.10.2016 FOR
THE YEAR 2010-11 BY THE 1ST RESPONDENT TO THE
PETITIONER.
EXT.P4: TRUE COPY OF THE NOTICE NO.32080802602/2010-
11 UNDER SECTION 66 OF KVAT ACT DATED
15.10.2016 1ST RESPONDENT TO THE PETITIONER
FOR THE YEAR 2010-11.
RESPONDENT'S EXHIBITS:
EXT.R1(A): TRUE COPY OF AUDIT ENQUIRY.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 96 ::
2025:KER:22607
APPENDIX OF W.P©.NO.39332/2016
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
FOR 2010-11
EXHIBIT P2 COPY OF OBJECTION FILED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT FOR 2010-11
EXHIBIT P2(A) COPY OF OBJECTION FILED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT FOR 2010-11
EXHIBIT P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
FOR 2010-11
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 97 ::
2025:KER:22607
APPENDIX OF W.P©.NO.40647/2016
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE NOTICE NO.32080684972/2009-
10 dated 17-10-2016
EXHIBIT P1(A) TRUE COPY OF THE REPLY DATED 25-10-2016
EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO
32080684972/2009-10 DATED 05-11-2016
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 98 ::
2025:KER:22607
APPENDIX OF W.P(C).NO.504/2017
PETITIONER'S EXHIBITS:
Exhibit P1 TRUE COPY OF THE TRADE MARK REGISTRATION
CERTIFICATE DATED 20.3.2009.
Exhibit P2 TRUE COPY OF THE REGISTRATION KVAT
CERTIFICATE DATED 30.5.2007.
Exhibit P3 TRUE COPY OF THE REGISTRATION CERTIFICATE FOR
THE PERIOD RELEVANT TO 2008-2009.
Exhibit P4 TRUE COPY OF THE RETURN FOR THE ASSESSMENT
YEAR 2008-09 DTED 04.6.2009.
Exhibit P4(A) TRUE COPY OF THE RETURN FOR THE ASSESSMENT
YEAR 2009-10 DATED 08.12.2011.
Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER FOR THE
ASSESSMENT YEAR 2008-09 DATED 20.12.2011.
Exhibit P5(A) TRUE COPY OF THE ASSESSMENT ORDER FOR THE
ASSESSMENT YEAR 2009-10.
Exhibit P6 TRUE COPY OF THE APPELLATE ORDER FOR THE
ASSESSMENT YEAR 2008-09 DATED 10.12.2012.
Exhibit P6(A) TRUE COPY OF THE APPELLATE ORDER FOR THE
ASSESSMENT YEAR 2009-10 DATED 07.12.2012.
Exhibit P7 TRUE COPY OF THE MODIFIED ORDER FOR THE
ASSESSMENT YEAR 2008-09 DATED 22.5.2013.
Exhibit P7(A) TRUE COPY OF THE MODIFIED ORDER FOR THE
ASSESSMENT YEAR 2009-10 DATED 05.6.2013.
Exhibit P8 TRUE COPY OF THE NOTICES FOR ASSESSMENT YEAR
2008-09 DATED 25.2.2016.
Exhibit P9 TRUE COPY OF THE NOTICES FOR ASSESSMENT YEAR
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 99 ::
2025:KER:22607
2009-2010 DATED 25.2.2016.
Exhibit P10 TRUE COPY OF THE REPLY FILED BY THE
PETITIONER DATED 09.9.2016.
Exhibit P11 TRUE COPY OF THE ASSESSMENT ORDERS FOR THE
ASSESSMENT YEAR 2008-2009 DATED 07.9.2016.
Exhibit P12 TRUE COPY OF THE ASSESSMENT ORDERS FOR THE
ASSESSMENT YEARS 2009-2010 DATED 07.09.2016.
Exhibit P13 TRUE COPY OF THE RECTIFICATION APPLICATION
FOR THE ASSESSMENT YEAR 2008-2009 DATED
29.9.2016.
Exhibit P14 TRUE COPY OF THE RECTIFICATION APPLICATION
FOR THE ASSESSMENT YEAR 2009-2010 DATED
30.9.2016.
Exhibit P15 TRUE COPY OF THE STATEMENT SHOWING DETAILS OF
SALE MADE TO WHOLESALERS.
Exhibit P16 TRUE COPY OF THE ORDER DATED 03.12.2016
REJECTING RECTIFICATION APPLICATIONS FOR THE
A.Y 2008-09.
Exhibit P17 TRUE COPY OF THE ORDER DATED 03.12.2016
REJECTING RECTIFICATION APPLICATIONS FOR THE
A.Y.2009-10.
RESPONDENT'S EXHIBITS:
EXHIBIT R2(A): TRUE COPY OF THE AUDIT OBJECTION BY THE ACCOUNTANT
GENERAL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 100 ::
2025:KER:22607
APPENDIX OF W.P©.NO.765/2017
PETITIONER'S EXHIBITS:
Exhibit P1 TRUE COPY OF THE ORDER NO.32081073996/2009-10
DATED 16/12/2016
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 101 ::
2025:KER:22607
APPENDIX OF W.P©.NO.4707/2017
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER
NO.32080608494/2008-09 DATED 16-11-2016
EXHIBITP2 TRUE COPY OF THE ASSESSMENT ORDER NO.
32080608494/2009-10 DATED 31-10-2016
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 102 ::
2025:KER:22607
APPENDIX OF WP©.NO.4724/2017
PETITIONER'S EXHIBITS:
Exhibit P1 TRUE COPY OF THE NOTICE FOR 2009-10 NO.
32500930807/2009-10 (C&AG) DATED 26.12.2016.
Exhibit P2 TRUE COPY OF THE NOTICE FOR 2010-11 NO.
32500930807/2010-11 (C&AG) DATED 26.12.2016.
Exhibit P3 TRUE COPY OF THE ORDER NO.32500930807/2009-10
DATED 25.01.2017.
Exhibit P4 TRUE COPY OF THE ORDER NO.32500930807/2010-11
DATED 25.01.2017.
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 103 ::
2025:KER:22607
APPENDIX OF W.P©.NO.5725/2017
PETITIONER'S EXHIBITS:
EWXHIBIT P1 TRUE COPY OF NOTICE DATED 20-12-2016 ISSUED
BY THE 3RD RESPONDENT FOR THE YEAR 2009-10
EXHIBIT P1(A) TRUE COPY OF NOTICE DATED 20-12-2016 ISSUED
BY THE 3RD RESPONDENT FOR THE YEAR 2010-11
EXHIBIT P1(B) TRUE COPY OF NOTICE DATED 20-12-2016 ISSUED
BY THE 3RD RESPONDENT FOR THE YEAR 2011-12
EXHIBITP1(C) TRUE COPY OF NOTICE DATED 20-12-2016 ISSUED
BY THE 3RD RESPONDENT FOR THE YEAR 2012-13
EXHIBIT P1(D) TRUE COPY OF NOTICE DATED 20-12-2016 ISSUED
BY THE 3RD RESPONDENT FOR THE YEAR 2013-14
EXHIBIT P2 TRUE COPY OF ORDER DATED 31-01-2017 ISSUED BY
THE 3RD RESPONDENT FOR THE YEAR 2009-10
EXHIBIT P2(A) TRUE COPY OF ORDER DATED 31-01-2017 ISSUED BY
THE 3RD RESPONDENT FOR THE YEAR 2010-11
EXHIBIT P2(B) TRUE COPY OF ORDER DATED 31-01-2017 ISSUED BY
THE 3RD RESPONDENT FOR THE YEAR 2011-12
EXHIBIT P2(C) TRUE COPY OF ORDER DATED 31-01-2017 ISSUED BY
THE 3RD RESPONDENT FOR THE YEAR 2012-13
EXHIBIT P2(D) TRUE COPY OF ORDER DATED 31-01-2017 ISSUED BY
THE 3RD RESPONDENT FOR THE YEAR 2013-14
EXHIBIT P3 TRUE COPY OF THE SAMPLE RETURN DATED 15-04-
2010 FILED FOR THE PERIOD 01-03-2010 TO 31-
03-2010 FOR THE YEAR 2009-10
EXHIBIT P4 TRUE COPY OF THE DECISION DATED 17-11-2010
PASSED BY THE HON'BLE HIGH COURT OF PUNJAB
AND HARYANA IN THE CASE OF NOKA INDIA PVT.
LTD V. STATE OF PUNJAB (VAT APPEAL NO.54 OF
201`0 ( O &M)
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 104 ::
2025:KER:22607
EXHIBIT P5 TRUE COPY OF THE DECISION DATED 17-11-2010
PASSED BY THE HON'BLE SUPREME COURT IN THE
CASE OF STATE OF PUNJAB AND OTHERS V. NOKA
INDIA VT. LTD IN CA NO.11486-11487 OF 2014
EXHIBIT P6 TRUE COPY OF NOTICE DATED 20-12-2015 ISSUED
BY THE 3RD RESPONDENT TO THE 1ST PETITIONER
EXHIBIT P7 TRUE COPY OF REPLY DATED 18-03-2015 ISSUED BY
THE 1ST PETITIONER TO THE 3RD RESPONDENT
EXHIBIT P8 TRUE COPY OF LETTER DATED 23-03-2015 ISSUED
BY THE 1ST PETITIONER TO THE 3RD RESPONDENT
EXHIBIT P9 TRUE COPY OF THE JUDGMENT DATED 10-04-2015
PASSED BY THE HON'BLE COURT IN WPC NO.12255
OF 2015 (F)
EXHIBIT P10 TRUE COPY OF NOTICE DATED 05-06-2015 ISSUED
BY THE INTELLIGENCE OFFICER (IB)-1,
COMMERCIAL TAXES, KOLLAM FOR THE YEAR 2009-10
EXHIBIT P10(A) TRUE COPY OF NOTICE DATED 05-06-2015 ISSUED
BY THE INTELLIGENCE OFFICER (IB)-1,
COMMERCIAL TAXES, KOLLAM FOR THE YEAR 2010-11
EXHIBIT P10(B) TRUE COPY OF NOTICE DATED 05-06-2015 ISSUED
BY THE INTELLIGENCE OFFICER (IB)-1,
COMMERCIAL TAXES, KOLLAM FOR THE YEAR 2011-12
EXHIBITP10(C) TRUE COPY OF NOTICE DATED 05-06-2015 ISSUED
BY THE INTELLIGENCE OFFICER (IB)-1,
COMMERCIAL TAXES, KOLLAM FOR THE YEAR 2012-13
EXHIBIT P10(D) TRUE COPY OF NOTICE DATED 05-06-2015 ISSUED
BY THE INTELLIGENCE OFFICER (IB)-1,
COMMERCIAL TAXES, KOLLAM FOR THE YEAR 2013-14
EXHIBIT P11 TRUE COPY OF THE ORDER DATED 29-06-2015
PASSED BY THIS HON'BLE COURT IN WPC
EXHIBIT P11(A) TRUE COPY OF THE ORDER DATED 07-04-2016
PASSED BY THIS HON'BLE COURT IN WPC
EXHIBIT P12 TRUE COPY OF THE NOTIFICATION G.O(P)
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 105 ::
2025:KER:22607
NO.04/2016/TD DATED 08-01-2016 ISSUED BY THE
GOVERNMENT OF KERALA , TAXES (B) DEPARTMENT
EXHIBITP12(A) TRUE COPY OF THE RELEVANT EXTRACT OF THE
KERALA FINANCE BILL 2016
EXHIBIT P13 TRUE COPY OF THE LETTER DATED 12-01-2017
SUBMITTED BY THE 1ST PETITIONER BEFORE THE
3RD RESPONDENT
EXHIBIT P13(A) TRUE COPY OF PEWSONAL HEARING NOTICE DATED
16-01-2017 ISSUED BY THE 3RD RESPONDENT
EXHIBIT P14 TRUE COPY OF LETTER DATED 20-01-2017
SUBMITTED BY THE 1ST PETITIONER BEFORE THE
3RD RESPONDENT
EXHIBIT P14(A) TRUE COPY OF PERSONAL HEARING NOTICE DATED
20-01-2017 ISSUED BY THE 3RD RESPONDENT
EXHIBIT P15 TRUE COPY OF LETTER DATED 25-01-2017
SUBMITTED BY THE 1ST PETITIONER BEFORE THE
3RD RESPONDENT
EXHIBIT P15(A) TRUE COPY OF THE PERSONAL HEARING NOTICE
DATED 25-01-2017 ISSUED BY THE 3RD RESPONDENT
EXHIBIT P16 TRUE COPY OF LETTER DATED 30-01-2017
SUBMITTED BY THE 1ST PETITIONER BEFORE THE
3RD RESPONDENT
EXHIBIT P17 TRUE COPY OF NOTICE DATED 13-01-2012 ISSUED
UNDER SECTION 25(1) OF KVAT ACT 2003 FOR THE
YEAR 2009-10 BY THE COMMERCIAL TAX OFFICER,
KVAT CIRCLE-II, TRIPUNITHURA
EXHIBIT P18 TRUE COPY OF NOTICE DATED 09-03-2015 ISSUED
UNDER CST ACT AND KVAT ACT, 2003 FOR YEAR
2009-10 BY THE 3RD RESPONDENT
EXHIBIT P19 TRUE COPY OF REPLY DATED 17-03-2015 SUBMITTED
BY THE 1ST PETITIONER BEFORE THE 3RD
RESPONDENT
EXHIBIT P20 TRUE COPY OF ASSESSMENT ORDER DATED 22-05-
2015 ISSUED UNDER CAST ACT AND FORMNO.12
ISSUED UNDER THE KERALA VALUE ADDED TAX
RULES, 2005 BY THE 3RD RESPONDENT FOR THE
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 106 ::
2025:KER:22607
YEAR 2009-10
EXHIBIT 21 TRUE COPY OF RE-ASSESSMENT ORDER DATED 31-05-
2014 FOR YEAR 2011-12 ISSUED BY THE
COMMERCIAL TAX OFFICER KVAT CIRCLE-II,
TRIPUNITHURA
EXHIBT P21(A) TRUE COPY OF THE DEMAND NOTICE DATED
31.05.2014 ISSUED BY THE COMMERCIAL TAX
OFFICER, KVAT CIRCLE-II, TRIPUNITHURA.
EXHIBIT P22 TRUE COPY OF RE-ASSESSMENT ORDER DATED 26-11-
2014 ISSUED BY THE 3RD REESPONDENT FOR 2012-
Exhibit P22(a) TRUE COPY OF THE DEMAND NOTICE DATED
26.11.2014 ISSUED UNDER THE KERALA VALUE
ADDED TAX RULES 2005 BY THE 3RD RESPONDENT
FOR THE YEAR 2012-13.
EXHIBIT P23 TRUE COPY OF RE-ASSESSMENT ORDER DATED 26-11-
2014 ISSUED UNDER CST ACT FOR THE YEAR 2012-
13 BY THE 3RD RESPONDENT
EXHIBIT P23(A) TRUE COPY OF DEMAND NOTICE DATED 26-11-2014
ISSUED BY THE 3RD RESPONDENT UNDER CST ACT
FOR THE YEAR 2012-13
EXHIBIT P24 TRUE COPY OF ORDER DATED 20-08-2016 PASSED BY
THE DEPUTY COMMISSIONER (APPEALS)-II,
ERNAKULAM UNDER THE KVAT ACT FOR THE YEAR
2012-13
EXHIBIT P24(A) TRUE COPY OF ORDER DATED 20-08-2016 PASSED BY
THE DEPUTY COMMISSIONER (APPEALS-II)
ERNAKULAM UNDER THE CST ACT FOR THE YEAR
2012-13
EXHIBIT P25 TRUE COPY OF ORDER DATED 31-10-2016 PASSED BY
THE 3RD RESPONDENT UNDER KVAT ACT 2003 FOR
THE YEAR 2012-13
EXHIBIT P25(A) TRUE COPY OF ORDER DATED 31-10-2016 PASSED BY
THE 3RD RESPONDENT UNDER KVAT ACT 2003 FOR
THE YEAR 2012-13
EXHIBT P26 TRUE COPY OF RE-ASSESSMENT ORDER DATED 31-10-
2016 PASSED BY THE 3RD RESPONDENT UNDER KVAT
ACT FOR THE YEAR 2013-14
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 107 ::
2025:KER:22607
EXHIIT P26(A) TRUE COPY OF DEMAND NOTICE DATED 31-10-2016
ISSUED BY THE 3RD RESPONDENT FOR THE YEAR
2013-14
Exhibit P27 COPY OF SECTION 6 OF KERALA VALUE ADDED TAX
ACT, 2003, RELEVANT PORTION OF KERALA FINANCE
ACT 2017 AND RELEVANT PORTION OF SCHEDULE III
OF THE ACT
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 108 ::
2025:KER:22607
APPENDIX OF W.P©.NO.5797/2017
PETITIONER'S EXHIBITS:
Exhibit P29 COPY OF KERALA FINANCE ACT 2017, SECTION 6
AND RELEVANT PORTION OF SCHEDULE III
EXHIBIT P1(A) TRUE COPY OF THE IMPUGNED NOTICED DATED
22.12.2016 IN RESPECT OF THE YEAR 2010-11
EXHIBIT P1(B) TRUE COPY OF THE IMPUGNED NOTICED DATED
22.12.2016 IN RESPECT OF THE YEAR 2011-12
EXHIBIT P21 TRUE COPY OF STAY ORDER DATED 25.11.2015
EXHIBIT P13 TRUE COPY OF ORDER DATED 15.7.2013 PASSED BY
RESPONDENT NO.3 FOR THE PERIOD 2011-12
EXHIBIT P1(C) TRUE COPY OF THE IMPUGNED NOTICED DATED
22.12.2016 IN RESPECT OF THE YEAR 2012-13
EXHIBIT P2 TRUE COPY OF THE IMPUGNED NOTICE DATED
27.1.2017 IN RESPECT OF THE YEAR 2009-10
EXHIBIT P2(A) TRUE COPY OF THE IMPUGNED NOTICE DATED
27.1.2017 IN RESPECT OF THE YEAR 2010-11
EXHIBIT P2(B) TRUE COPY OF THE IMPUGNED NOTICE DATED
27.1.2017 IN RESPECT OF THE YEAR 2011-12
EXHIBIT P2(C) TRUE COPY OF THE IMPUGNED NOTICE DATED
27.1.2017 IN RESPECT OF THE YEAR 2012-13
EXHIBIT P3 TRUE COPY OF THE AUDIT OBJECTION RAISED BY
RESPONDENT NO.4
EXHIBIT P4 TRUE COPY OF THE JUDGMENT DATED 17.11.2010 OF
THE HON'BLE HIGH COURT OF PUNJAB AND HARYANA
EXHIBIT P5 TRUE COPY OF SAMPLE RETURNS FILED FOR MAY
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 109 ::
2025:KER:22607
EXHIBIT P6 TRUE COPY OF NOTICE DATED 29.9.2011 ISSUED
UNDER SECTION25(1) FOR 2009-10
EXHIBIT P7 TRUE COPY OF REPLY DATED 28.10.2011 FILED BY
PETITIONER NO.1 TO NOTICE DATED 29.9.2011
EXHIBIT P8 TRUE COPY OF REPLY DATED 9.1.2012 FILED BY
PETITIONER NO.1 TO NOTICE DATED 29.9.2011
EXHIBIT P9 TRUE COPY OF SAMPLE RETURNS FILED FOR JULY
EXHIBIT P10 TRUE COPY OF NOTICE DATED 15.3.2016 ISSUED
UNDER SECTION 25(1) FOR 2010-11
EXHIBIT P11 TRUE COPY OF LETTER DATED 28.3.2016 ADDRESSED
TO RESPONDENT NO.3
EXHIBIT P1 TRUE COPY OF THE IMPUGNED NOTICE DATED
22.12.2016 IN RESPECT OF THE YEAR 2009-10
EXHIBIT P12 TRUE COPY OF SAMPLE RETURNS FILED FOR THE
PERIOD JULY 2011
EXHIBIT P14 TRUE COPY OF THE RECTIFICATION APPLICATION
FILED FOR THE YEAR 2011-12 DATED 4.9.2013
EXHIBIT P15 TRUE COPY OF THE RECTIFIED ORDER DATED
30.9.2013 PASSED BY RESPONDENT NO.3
EXHIBIT P16 TRUE COPY OF DEMAND NOTICE DATED 4.11.2013
EXHIBIT P17 TRUE COPY OF STAY ORDER DATED 19.11.2013
EXHIBIT P18 TRUE COPY OF BANK GUARANTEE EXECUTED BY
PETITIONER NO.1 ON 29.11.2013
EXHIBIT P19 TRUE COPY OF SAMPLE RETURNS FILED FOR THE
PERIOD AUGUST 2012
EXHIBIT P20 TRUE COPY OF REASSESSMENT ORDER DATED
31.3.2015 PASSED BY RESPONDENT NO.3
EXHIBIT P22 TRUE COPY OF HON'BLE SUPREME COURT'S JUDGMENT
DATED 17.12.2014 IN CIVIL APPEAL NOS.11486-
11487 OF 2014
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 110 ::
2025:KER:22607
EXHIBIT P23 TRUE COPY OF NOTIFICATION NO.46/2016 DATED
8.1.2016 ISSUED BY RESPONDENT NO.1
EXHIBIT P24 TRUE COPY OF RELEVANT EXTRACTS OF THE KERALA
FINANCE BILL, 2016
EXHIBIT P25 TRUE COPY OF THE RELEVANT EXTRACTS OF THE
KERALA FINANCE ACT, 2016
EXHIBIT P26 TRUE COPY OF THE PETITIONER'S LETTER DATED
12.1.2017 FOR THE PERIOD 2009-10
EXHIBIT P26(A) TRUE COPY OF THE PETITIONER'S LETTER DATED
12.1.2017 FOR THE PERIOD 2010-11
EXHIBIT P26(B) TRUE COPY OF THE PETITIONER'S LETTER DATED
12.1.2017 FOR THE PERIOD 2011-12
EXHIBIT P26(C) TRUE COPY OF THE PETITIONER'S LETTER DATED
12.1.2017 FOR THE PERIOD 2012-13
EXHIBIT P27 TRUE COPY OF PETITIONER NO.1'S LETTERS DATED
27.1.2017
EXHIBIT P28 TRUE COPY OF PRELIMINARY OBJECTIONS DATED
2.2.2017 SUBMITTED BY PETITIONER NO.1
EXHIBIT P11(A) TRUE COPY OF LETTER DATED 20.4.2016 ADDRESSED
TO RESPONDENT NO.3
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 111 ::
2025:KER:22607
APPENDIX OF W.P©.NO.7550/2017
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE REPLY DATED 31.8.2016 ALONG
WITH THE ANNEXURES.
EXHIBIT P2 TRUE COPY OF THE ORDER NO.32081223565/2008-09
DATED 30.12.2016.
Exhibit P3 TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.
32081223565/2008-09 DATED 18.06.2016 ISSUED
BY THE 1ST RESPONDENT UNDER SECTION 25(1)
READ WITH 25A OF THE KERALA VALUE ADDED TAX
ACT
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 112 ::
2025:KER:22607
APPENDIX OF W.P©.NO.8661/2017
PETITIONER'S EXHIBITS:
EXHIBIT P1. TRUE COPY OF THE SAMPLE PURCHASE BILL DATED,
07.10.2010 ISSUED BY SABARI DISTRIBUTION
PVT.LTD.
EXHIBIT P1(A). TRUE COPY OF THE SAMPLE PURCHASE BILL DATED,
09.12.2010 ISSUED BY SABARI DISTRIBUTION
PVT.LTD.
EXHIBIT P1(B). TRUE COPY OF THE SAMPLE PURCHASE BILL DATED,
20.01.2011 ISSUED BY SABARI DISTRIBUTION
PVT.LTD.
EXHIBIT P1(C). TRUE COPY OF THE SAMPLE PURCHASE BILL DATED,
03.03.2011 ISSUED BY SABARI DISTRIBUTION
PVT.LTD.
EXHIBIT P2. A TRUE COPY OF NOTICE UNDER SECTION 25A OF
THE KVAT ACT FOR THE YEAR 2009-10 DATED
29.09.2016 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P3. A TRUE COPY OF THE ASSESSMENT ORDER AND
DEMAND NOTICE DATED 18.11.2016 FOR THE YEAR
2009-10.
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 113 ::
2025:KER:22607
APPENDIX OF W.P©.NO.11352/2017
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE AUDIT REPORT IN FORM 13 &
13A FOR THE YEAR 2008-09 SUBMITTED BY THE
PETITIONER
EXHIBIT P2 TRUE COPY OF THE NOTICE NO.32081151104/2008-
09 DATED5/12/2010 FOR THE YEAR 2008-09 ISSUED
BY THE 1ST RESPONDENT TO THE PETITIONER
EXHIBIT P3 TRUE COPY OF THE REVISED NOTICE NO.
32081151104/2008-09 DATED 5/12/2010 FOR THE
YEAR 2008-09 ISSUED BY THE 1ST RESPONDENT TO
THE PETITIONER.
EXHIBIT P4 TRUE COPY OF THE REPLY DATED 18/01/2011 FILED
BY THE PETITIONER BEFORE THE 1ST RESPONDENT
FOR THE YEAR 2008-09
EXHIBIT P5 TRUE COPY OF THE NOTICE NO.32081151104/2008-
09 DATED 5/11/2016 FOR THE YEAR 2008-09
ISSUED BY THE 1ST RESPONDENT TO THE
PETITIONER
EXHIBIT P6 TRUE COPY OF THE ASSESSMENT ORDER NO
32081151104/2008-09 DATED 28/2/2017 FOR THE
YEAR 2008-09 PASSED BY THE 2ND RESPONDENT TO
THE PETITIONER
EXHIBIT P7 TRUE COPY OF THE INTERIM ORDER NO.6525/2017,
DATED 28/2/2017
RESPONDENTS EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 114 ::
2025:KER:22607
APPENDIX OF W.P©.NO.15486/2017
PETITIONER'S EXHIBITS:
EXHIBIT-P1: TRUE COPY OF THE NOTICE NO.32081281525/2007-
08 DATED 20/9/2016 ISSUED BY THE 1ST
RESPONDENT.
EXHIBIT-P1(A): TRUE COPY OF THE REPLY DATED 28/10/2016 FILED
BY THE PETITIONER BEFORE THE 1ST RESPONDENT.
EXHIBIT-P2: TRUE COPY OF THE ASSESSMENT ORDER
NO.32081281525/2007-08 DATED 16/11/2016
ISSUED BY THE 1ST RESPONDENT.
EXHIBIT-P3: TRUE COPY OF THE ORDER DATED 20/12/2016 IN
WP(C) NO.40647/2016 OF THIS HON'BLE COURT.
RESPONDENTS EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 115 ::
2025:KER:22607
APPENDIX OF W.P©.NO.16939/2017
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2009-10
DATED 05-03-2012 FILED BY THE PETITIONER.
EXHIBIT P2 COPY OF THE NOTICE DATED 06-02-2017 ISSUED BY
THE RESPONDENT.
EXHIBIT P3 COPY OF REPLY DATED 25-02-2017 FILED BY THE
PETITIONER.
EXHIBIT P4 COPY OF REPLY DATED 03-03-2017 FILED BY THE
PETITIONER.
EXHIBIT P5 COPY OF REVISED NOTICE DATED 10-03-2017
ISSUED BY THE RESPONDENT.
EXHIBIT P6 COPY OF REPLY DATED 18-03-2017 FILED BY THE
PETITIONER.
EXHIBIT P7 COPY OF THE HEARING NOTICE DATED 20-03-2017
ISSUED BY THE RESPONDENT.
EXHIBIT P8 COPY OF REPLY DATED 23-03-2017 FILED BY THE
PETITIONER.
EXHIBIT P9 COPY OF ASSESSMENT ORDER DATED 24-03-2017
ISSUED BY THE RESPONDENT FOR THE YEAR 2009-
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 116 ::
2025:KER:22607
APPENDIX OF W.P©.NO.17953/2017
PETITIONER'S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE REPLY FILED BY THE
PETITIONER FOR 2009-10 DATED 05-02-2016.
EXHIBIT P1(A) A TRUE COPY OF THE REPLY FILED BY THE
PETITIONER 2009-10 DATED 22-02-2017.
EXHIBIT P2 A TRUE COPY OF THE PRE-ASSESSMENT NOTICE
ISSUED FOR THE YEAR 2009-10 DATED 27-02-2017.
EXHIBIT P3 A TRUE COPY OF THE REPLY FILED BY THE
PETITIONER DATED 18-03-2017.
EXHIBIT P4 A TRUE COPY OF THE ASSESSMENT ORDER PASSED
FOR THE YEAR 2009-10 DATED 30-3-2017.
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 117 ::
2025:KER:22607
APPENDIX OF W.P©.NO.20086/2017
PETITIONER'S EXHIBITS:
EXHIBIT P1 PHOTOCOPY OF THE ORDER DTD 12/10/2010
GRANTING REFUND OF EXCESS INPUT TAX AND
REFUND ORDER.
EXHIBIT P2 NOTICE IN FORM 4DF DTD 19/5/2010
EXHIBIT P3 PHOTOCOPY OF CIRCULAR 38/2008 DTD 18/9/2008
EXHIBIT P4 PHOTOCOPY OF NOTICE U/S.25(A) DTD 29/1/2016
FOR 2009.10
EXHIBIT P5 PHOTOCOPY OF REPLY DTD 22/2/2016
EXHIBIT P6 PHOTOCOPY OF NOTICE U/S. 25(A) DTD 19/9/2016
FOR 2009.10
EXHIBIT P7 PHOTOCOPY OF REPLY DTD 5/10/2016
EXHIBIT P8 PHOTOCOPY OF ORDER DTD 24/10/2016 FOR 2009.10
U/S. 25(A) R/W SEC.25(1) OF THE ACT.
EXHIBIT P9 PHOTOCOPY OF JUDGMENT IN WPC NO.39487/2016
DTD 14/12/2016
EXHIBIT P10 PHOTOCOPY OF ORDER DTD 25/5/2017 FOR 2009.10
U/S. 25(A) R/W.SEC.25(1) OF THE ACT.
RESPONDENTS EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 118 ::
2025:KER:22607
APPENDIX OF W.P©.NO.23044/2017
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2010-11
EXHIBIT P2 COPY OF DISSOLUTION DEED DATED 06-09-2012
EXHIBIT P3 COPY OF NOTICE DATED 10-01-2017 ISSUED BY THE
RESPONDENT FOR THE YEAR 2010-11
EXHIBIT P4 COPY OF ORDER DATED 30-03-2017 ISSUED BY THE
RESPONDENT
RESPONDENTS EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 119 ::
2025:KER:22607
APPENDIX OF W.P©.NO.26625/2017
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2007-08.
EXHIBIT P2 COPY OF NOTICE DATED 6.03.2017 ISSUED BY THE
RESPONDENT FOR THE YEAR 2007-08.
EXHIBIT P3 COPY OF REPLY DATED 31.03.2017.
EXHIBIT P4 COPY OF ORDER DATED 25.07.2017 ISSUED BY THE
RESPONDENT.
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 120 ::
2025:KER:22607
APPENDIX OF WP©.NO.30399/2017
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF THE SHOW CAUSE NOTICE FOR 2008-09
DATED 14/11/2016 UNDER SECTION 8(F) OF THE
KVAT ACT, 2003
EXHIBIT P2 COPY OF THE REPLY TO SHOW CAUSE NOTICE FOR
2008-09 DATED 9/12/2016 FILED BY THE
PETITIONER
EXHIBIT P3 COPY OF THE SHOW-CAUSE NOTICE FOR 2008-09
DATED 20/12/2016 UNDER SECTION 25(A) OF THE
KVAT ACT, 2003
EXHIBIT P3(A) COPY OF THE SHOW-CAUSE NOTICE FOR 2009-10
DATED 20/12/2016 UNDER SECTION 25(A) OF THE
KVAT ACT, 2003
EXHIBIT P3(B) COPY OF THE SHOW-CAUSE NOTICE FOR 2010-11
DATED 20/12/2016 UNDER SECTION 25(A) OF THE
KVAT ACT, 2003
EXHIBIT P4 COPY OF THE REPLY TO SHOW-CAUSE NOTICE FOR
2008-09 DATED 15/1/2017 FILED BY THE
PETITIONER
EXHIBIT P4(A) COPY OF THE REPLY TO SHOW-CAUSE NOTICE FOR
2009-10 DATED 15/1/2017 FILED BY THE
PETITIONER
EXHIBIT P4(B) COPY OF THE REPLY TO SHOW-CAUSE NOTICE FOR
2010-11 DATED 15/1/2017 FILED BY THE
PETITIONER
EXHIBIT P5 COPY OF THE ASSESSMENT ORDER
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 121 ::
2025:KER:22607
NO.32011178051/2008-09 DATED 29/5/2017 UNDER
SECTION 25(A) OF THE KVAT ACT, 2003
EXHIBIT P5(A) COPY OF THE ASSESSMENT ORDER
NO.32011178051/2009-10 DATED 29/5/2017 UNDER
SECTION 25(A) OF THE KVAT ACT, 2003
EXHIBIT P5(B) COPY OF THE ASSESSMENT ORDER
NO.32011178051/2010-11 DATED 29/5/2017 UNDER
SECTION 25(A) OF THE KVAT ACT, 2003
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 122 ::
2025:KER:22607
APPENDIX OF W.P©.NO.41131/2017
PETITIONER'S EXHIBITS:
EXHIBIT-P1 TRUE COPY OF THE INTEGRATED CONSENT TO
OPERATE, DATED 12/10/2012 ISSUED BY THE
KERALA STATE POLLUTION CONTROL BOARD
EXHIBIT-P2 TRUE COPY OF THE LICENCE VALID UPTO
31/03/2013, DATED 21/12/2012, ISSUED BY THE
SECRETARY, ITIVA GRAMA PANCHAYATH
EXHIBIT-P3 TRUE COPY OF THE LICENCE VALID UPTO
31/03/2014, DATED 06/05/2013, ISSUED BY THE
SECRETARY, ITIVA GRAMA PANCHAYATH
EXHIBIT-P4 TRUE COPY OF THE LICENCE VALID UPTO
31/03/2014, DATED 18/04/2013 ISSUED BY THE
DEPARTMENT OF MINING AND GEOLOGY
EXHIBIT-P5 TRUE COPY OFT HE SIR DATED 05/12/2016 ISSUED
BY THE 5TH RESPONDENT
EXHIBIT-P6 TRUE COPY OF THE REPLY DATED DATED 02/02/2017
FILED BY THE PETITIONER BEFORE THE IST
RESPONDENT
EXHIBIT-P7 TRUE COPY OF THE NOTICE DATED 04/04/2017
UNDER SECTION 25A OF THE ACT FOR THE
ASSESSMENT YEAR 2011-12
EXHIBIT-P7A TRUE COPY OF THE NOTICE DATED 04/04/2017
UNDER SECTION 25A OF THE ACT FOR THE
ASSESSMENT YEAR 2012-13
EXHIBIT-P7B TRUE COPY OF THE NOTICE DATED 04/04/2017
UNDER SECTION 25A OF THE ACT FOR THE
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 123 ::
2025:KER:22607
ASSESSMENT YEAR 2013-14
EXHIBIT-P8 TRUE COPY OF THE REPLY DATED 24/04/2017 FOR
THE ASSESSMENT YEAR 2011-12
EXHIBIT-P8A TRUE COPY OF THE REPLY DATED 24/04/2017 FOR
THE ASSESSMENT YEAR 2012-13
EXHIBIT-P8B TRUE COPY OF THE REPLY DATED 24/04/2017 FOR
THE ASSESSMENT YEAR 2013-14
EXHIBIT-P9 TRUE COPY OF THE ASSESSMENT ORDERS DATED
27/07/2017 PASSED BY THE IST RESPONDENT FOR
THE ASSESSMENT YEAR 2011-12
EXHIBIT-P9A TRUE COPY OF THE ASSESSMENT ORDERS DATED
27/07/2017 PASSED BY THE IST RESPONDENT FOR
THE ASSESSMENT YEAR 2012-13
EXHIBIT-P9B TRUE COPY OF THE ASSESSMENT ORDERS DATED
27/07/2017 PASSED BY THE IST RESPONDENT FOR
THE ASSESSMENT YEAR 2013-14
EXHIBIT-P10 TRUE COPY OF THE INTERIM ORDER DATED
17/11/2016 PASSED BY THIS HONOURABLE COURT IN
W.P(C) 29832/2016
EXHIBIT-P10A TRUE COPY OF THE INTERIM ORDER DATED
24/11/2017 PASSED BY THIS HONOURABLE COURT IN
W.P(C) 1908/2017
EXHIBIT-P11 TRUE COPY OF THE NOTICE ISSUED UNDER SECTION
7 OF THE KERALA REVENUE RECOVERY ACT, DATED
15/12/2017 FOR THE ASSESSMENT YEAR 2011-12
EXHIBIT-P11A TRUE COPY OF THE NOTICE ISSUED UNDER SECTION
7 OF THE KERALA REVENUE RECOVERY ACT, DATED
15/12/2017 FOR THE ASSESSMENT YEAR 2012-13
EXHIBIT-P11B TRUE COPY OF THE NOTICE ISSUED UNDER SECTION
7 OF THE KERALA REVENUE RECOVERY ACT, DATED
15/12/2017 FOR THE ASSESSMENT YEAR 2013-14
EXHIBIT-P12 TRUE COPY OF THE NOTICE UNDER SECTION 34 OF
THE KERALA REVENUE RECOVERY ACT, DATED
15/12/2017, FOR THE ASSESSMENT YEAR 2011-12
EXHIBIT-P12A TRUE COPY OF THE NOTICE UNDER SECTION 34 OF
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 124 ::
2025:KER:22607
THE KERALA REVENUE RECOVERY ACT, DATED
15/12/2017, FOR THE ASSESSMENT YEAR 2012-13
EXHIBIT-P12B TRUE COPY OF THE NOTICE UNDER SECTION 34 OF
THE KERALA REVENUE RECOVERY ACT, DATED
15/12/2017, FOR THE ASSESSMENT YEAR 2013-14
RESPONDENTS EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 125 ::
2025:KER:22607
APPENDIX OF W.P©.NO.1902/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF THE ASSESSMENT ORDER NO.
32072004459/2009-2010 DATED 18-12-2017 ISSUED
BY THE SECOND RESPONDENT THE PETITIONER AND
THE DEMAND NOTICE THEREON
EXHIBIT P2 THE TRUE COPY OF THE ASSESSMENT ORDER FOR THE
YEAR 2009-2010 DATED 26-09-2012 ISSUED BY THE
SECOND RESPONDENT'S EARLIER OFFICE, (I.E,
COMMERCIAL TAX OFFICE UNDER KVAT) TO THE
PETITIONER
EXHIBIT P3 THE TRUE COPY OF THE RECTIFIED ASSESSMENT
ORDER FOR THE YEAR 2009-2010 DATED 15-12-2012
ISSUED BY THE SECOND RESPONDENT'S EARLIER
OFFICE,(I.E. COMMERCIAL TAX OFFICE UNDER
KVAT) TO THE PETITIONER
EXHIBIT P4 THE TRUE COPY OF THIS CERTIFICATE ISSUED BY
DEVELOPMENT COMMISSIONER, SPECIAL ECONOMIC
ZONE, COCHIN DATED 17TH MAY 2010
EXHIBIT P5 THE TRUE COPY OF THE SUBCONTRACT AGREEMENT OF
THE PETITIONER WITH IHI CORPORATION
EXHIBIT P6 THE TRUE COPY OF THE CERTIFICATE IN FORM 20E
DATED 20-02-2009,20-08-2009 AND 22-02-2010
ISSUED BY THE SECOND RESPONDENT TO THE
PETITIONER
EXHIBIT P7 THE TRUE COPY OF THE ASSESSMENT ORDER FOR THE
YEAR 2008-2009 DATED 28-03-2012 AND THE
ASSESSMENT ORDER FOR THE YEAR 2011-2012 DATED
29-12-2013 ISSUED BY THE SECOND RESPONDENT TO
THE PETITIONER.
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 126 ::
2025:KER:22607
APPENDIX OF W.P©.NO.4001/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF PRE ASSESSMENT NOTICE FOR
THE YEAR 2010-2011 DATED 25.08.2017 AND
ANOTHER NOTICE DATED 23.10.2017, ISSUED TO
THE PETITIONER.
EXHIBIT P2 THE TRUE COPY OF REPLY TO EXHIBIT P1 PRE
ASSESSMENT NOTICE IS PRODUCED
EXHIBIT P3 THE TRUE COPY OF ASSESSMENT ORDER NO.
32072032934/2010-2011 DATED 29.12.2017 ISSUED
BY THE SECOND RESPONDENT TO THE PETITIONER IS
PRODUCED.
RESPONDENTS EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 127 ::
2025:KER:22607
APPENDIX OF W.P©.NO.5142/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2010-11.
EXHIBIT P2 COPY OF NOTICE DATED 29-08-2016 ISSUED BY THE
RESPONDENT FOR THE YEAR 2010-11.
EXHIBIT P3 COPY OF ORDER DATED 17-10-2016 ISSUED BY THE
RESPONDENT.
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 128 ::
2025:KER:22607
APPENDIX OF W.P©.NO.7405/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF VAT REGISTRATION CANCELLATION REQUEST
FILED BY THE PETITIONER DATED 16-09-2013.
EXHIBIT P2 COPY OF THE NOTICE DATED 21-08-2017 ISSUED BY
THE RESPONDENT UNDER SECTION 25A OF THE ACT.
EXHIBIT P3 COPY OF THE LETTER DATED 30-08-3017 FILED BY
THE PETITIONER.
EXHIBIT P4 COPY OF THE ASSESSMENT ORDER DATED 11-12-2017
ISSUED BY THE RESPONDENT FOR THE YEAR 2009-
2010.
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 129 ::
2025:KER:22607
APPENDIX OF W.P©.NO.31398/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PRE ASSESSMENT NOTICE
NO.32081370974/2008-09 DATED 03.07.2018.
EXHIBIT P2 TRUE COPY OF THE ORDER NO.32081370974/2008-09
DATED 27.07.2018.
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 130 ::
2025:KER:22607
APPENDIX OF W.P©.NO.38559/2018
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ANNUAL RETURN DATED
21.04.2011 FOR THE YEAR 2010-11
EXHIBIT P2 TRUE COPY OF THE AUDIT REPORT ALONG WITH THE
PROFIT AND LOSS ACCOUNT AND BALANCE SHEET FOR
THE YEAR 2010-11 FILED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT
EXHIBIT P3 TRUE COPY OF THE PRE-ASSESSMENT NOTICE U/S
25(1) READ WITH 25A OF KVAT ACT
NO.32080264784/2010-11 DATED 18-07-2016 FOR
THE YEAR 2010-11 WAS ISSUED BY THE 1ST
RESPONDENT TO THE PETITIONER
EXHIBIT P4 TRUE COPY OF THE REPLY DATED NIL FILED BY THE
PETITIONER BEFORE THE 1ST RESPONDENT
EXHIBIT P5 TRUE COPY OF THE NOTICE U/S.95 OF KVAT
NO.32080264784/2010-11 DATED 13-11-2018 WAS
FOR THE YEAR 2010-11 ISSUED BY THE 1ST
RESPONDENT TO THE PETITIONER
EXHIBIT P6 TRUE COPY OF THE ADJOURNMENT REQUEST DATED
22-11-2018 WAS FILED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT
EXHIBIT P7 TRUE COPY OF THE INTERIM ORDER ISSUED BY
HON'BLE THIS COURT IN W.P(C0 31742/2015
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 131 ::
2025:KER:22607
APPENDIX OF W.P©.NO.7917/2019
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ORDER NO.32091145457/2010-11
DATED 5.12.2018.
EXHIBIT P2 TRUE COPY OF THE NOTICE NO.32091145457/2010-
11 DATED 5.11.2018.
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 132 ::
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APPENDIX OF W.P©.NO.11146/2019
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF ANNUAL RETURN FILED FOR THE YEAR
2010-11
EXHIBIT P1(a) COPY OF ANNUAL RETURN FILED FOR THE YEAR
2011-12
EXHIBIT P2 COPY OF NOTICE DATED 15/03/2019 ISSUED BY THE
1ST RESPONDENT FOR THE YEAR 2010-11
EXHIBIT P2(a) COPY OF NOTICE DATED 15/03/2019 ISSUED BY THE
1ST RESPONDENT FOR THE YEAR 2011-12.
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 133 ::
2025:KER:22607
APPENDIX OF W.P©.NO.11448/2019
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF ANNUAL RETURN FILED FOR THE YEAR
2011-12
EXHIBIT P2 COPY OF NOTICE DATED 16.07.2018 ISSUED BY THE
1ST RESPONDENT FOR THE YEAR 2011-12.
EXHIBIT P2 COPY OF NOTICE DATED 12.02.2019 ISSUED BY THE
1ST RESPONDENT FOR THE YEAR 2011-12.
EXHIBIT P2 COPY OF NOTICE DATED 21.03.2019 ISSUED BY THE
1ST RESPONDENT FOR THE YEAR 2011-12.
EXHIBIT P3 COPY OF THE REPLY DATED 28.02.2019 FILED BY
THE DEALER.
EXHIBIT P3 COPY OF THE REPLY DATED 28.03.2019 FILED BY
THE DEALER.
EXHIBIT P4 COPY OF THE ORDER DATED 28.03.2019 ISSUED BY
THE 1ST RESPONDENT FOR THE YEAR 2011-12 UNDER
THE CST ACT.
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 134 ::
2025:KER:22607
APPENDIX OF W.P©.NO.15508/2019
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 25.4.2019 FOR
THE YEAR 2005-06 ISSUED BY THE IST
RESPONDENT.
EXHIBIT P1(a) COY OF ASSESSMENT ORDER DATED 22.4.2019 FOR
THE YEAR 2006-2007 ISSUED BY THE IST
RESPONDENT.
EXHIBIT P1(b) COPY OF ASSESSMENT ORDER DATED 25.4.2019 FOR
THE YEAR 2007-2008 ISSUED BY THE IST
RESPONDENT.
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 135 ::
2025:KER:22607
APPENDIX OF W.P©.NO.15940/2019
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF THE NOTICE DATED 18.5.2019 FOR THE
YEAR 2010-11 ISSUED BY THE IST RESPONDENT
UNDER SECTIONS 25(1), 25A, 42(3) AND 67(1).
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 136 ::
2025:KER:22607
APPENDIX OF W.P©.NO.16368/2019
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF THE NOTICE DATED 25.03.2019 FOR THE
YEAR 2009-10 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P1(A) COPY OF THE NOTICE DATED 25.03.2019 FOR THE
YEAR 2010-2011 ISSUED BY THE 1ST RESPONDENT.
RESPONDENTS EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 137 ::
2025:KER:22607
APPENDIX OF W.P©.NO.13295/2020
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO.
32011325515/2012-13 DATED 28.03.2019 ISSUED
UNDER SECTION 25(1) OF THE KVAT ACT BY THE
1ST RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE PRE-ASSESSMENT NOTICE NO.
32011325515/2012-13 DATED 29.02.2020 ISSUED
UNDER SECTION 25A OF THE KAVAT ACT BY THE 1ST
RESPONDENT.
EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER NO.
32011325515/2012-13 DATED 11.03.2020 ISSUED
BY THE 1ST RESPONDENT.
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 138 ::
2025:KER:22607
APPENDIX OF W.P©.NO.17593/2020
PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF THE NOTICE DATED 19.02.2019 FOR THE
YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P2 COPY OF THE ORDER DATED 22.03.2020 FOR THE
YEAR 2011-2012 ISSUED BY THE 1ST RESPONDENT.
RESPONDENTS EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 139 ::
2025:KER:22607
APPENDIX OF W.P©.NO.7167/2021
PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COY OF THE PRE ASSESSMENT NOTICE
NO.32151515872/2012-13 DATED 8.3.2021 ISSUED
UNDER SECTION 25A OF THE KVAT ACT BY THE IST
RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS
COURT IN WPC NO.13295/20 DATED 3.7.2020.
RESPONDENTS EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 140 ::
2025:KER:22607
APPENDIX OF W.P©.NO.24169/2021
PETITIONER'S EXHIBITS:
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE
YEAR 2009-10, UNDER SEC.25A OF THE KVAT ACT,
DATED 22.11.2019, PASSED BY THE 1ST
RESPONDENT.
Exhibit P2 TRUE COPY OF THE INTERIM ORDER DATED
17.11.2016, PASSED BY THIS HONBLE COURT IN
WPC NO. 29832 OF 2016.
Exhibit P2A TRUE COPY OF THE INTERIM ORDER DATED
13.10.2017 PASSED BY THIS HONBLE COURT IN WPC
NO. 8991 OF 2017.
Exhibit P2B TRUE COPY OF THE INTERIM ORDER DATED
10.09.2021 PASSED BY THIS HONBLE COURT IN WPC
NO. 18643 OF 2021.
Exhibit P3 TRUE COPY OF THE NOTICE UNDER SEC. 7 OF THE
K.R.R. ACT, DATED 27.02.2020 ISSUED BY THE
4TH RESPONDENT.
Exhibit P3A TRUE COPY OF THE NOTICE UNDER SEC. 34 OF THE
K.R.R. ACT, DATED 03.03.2020 ISSUED BY THE
4TH RESPONDENT.
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 141 ::
2025:KER:22607
APPENDIX OF W.P©.NO.27800/2021
PETITIONER'S EXHIBITS:
Exhibit P1 TRUE COPY OF THE ORDER DATED 29/04/2021
PASSED BY THE KERALA VALUE ADDED
TAX/AGRICULTURAL INCOME TAX & SALES TAX
APPELLATE TRIBUNAL, ADDITIONAL BENCH,
KOTTAYAM.
Exhibit P2 TRUE COPY OF THE NOTICE
NO.32061275638/2012-13 DATED 11/08/2021
ISSUED BY THE 3RD RESPONDENT TO THE
PETITIONER.
Exhibit P3 TRUE COPY OF THE NOTICE
NO.32061275638/2013-14 DATED 11/08/2021
ISSUED BY THE 3RD RESPONDENT TO THE
PETITIONER.
Exhibit P4 TRUE COPY OF THE OBJECTIONS DATED
31/08/2021 FILED BY THE PETITIONER BEFORE
THE 3RD RESPONDENT (WITHOUT ANNEXURES).
Exhibit P5 TRUE COPY OF THE ADDITIONAL OBJECTIONS
DATED 24/09/2021 FILED BY THE PETITIONER
BEFORE THE 3RD RESPONDENT (WITHOUT
ANNEXURES).
Exhibit P6 TRUE COPY OF THE ASSESSMENT ORDER DATED
18/11/2021 PASSED BY THE 3RD RESPONDENT FOR
ASSESSMENT YEAR 2012-13.
Exhibit P7 TRUE COPY OF THE ASSESSMENT ORDER DATED
18/11/2021 PASSED BY THE 3RD RESPONDENT FOR
ASSESSMENT YEAR 2013-14.
Exhibit P8 TRUE COPY OF THE ORDER DATED 21/02/2017
PASSED BY THIS HONOURABLE COURT IN WP(C)
NO.5725/2017.
Exhibit P9 TRUE COPY OF THE BOARD CIRCULAR NO.19/91/TX
DATED 24/12/1991.
Exhibit P10 TRUE COPY OF THE BOARD CIRCULAR NO.10/96/TX
DATED 22/02/1996.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 142 ::
2025:KER:22607
Exhibit P11 TRUE COPY OF THE FORM NO.25F DATED
15/03/2014 ISSUED TO THE PETITIONER BY
BROKER CONTEMPORARY TEA AUCTIONEERS
PVT.LTD.
Exhibit P12 TRUE COPY OF THE FORM NO.25F DATED
01/03/2014 ISSUED TO THE PETITIONER BY
BROKER FORBES, EWART AND FIGGIS (P) LTD.
RESPONDENT'S EXHIBITS: NIL.
O.T.Rev.Nos.106/21, 56 & 78/20, 24 & 83/21, 4, 27, 94 & 96/22, 60/23, 17, 18 & 19/24. W.P.©.Nos.
26397, 29776, 29832, 38813, 39332, 40647/16, 504, 765, 4707, 4724, 5725, 5797, 7550, 8661, 11352,
15486, 16939, 17953, 20086, 23044, 26625, 30399 & 41131/17, 1902, 4001, 5142, 7405, 31398 & 38559/18,
7917, 11146, 11448, 15508, 15940 & 16368/19, 13295, 17593/20, 7167, 24169, 27800/21, 10639/24 &
:: 143 ::
2025:KER:22607
APPENDIX OF W.P©.NO.10639/2024
PETITIONER'S EXHIBITS:
Exhibit P1: A COPY OF THE NOTICE DATED 02-03-2019 ISSUED BY
THE 1ST RESPONDENT
Exhibit P2: A COPY OF THE REPLY DATED 14-03-2019, WHICH WAS
DULY ACKNOWLEDGED BY THE 1ST RESPONDENT
Exhibit P3: A COPY OF THE ASSESSMENT ORDER DATED 02-05-2019
ISSUED BY THE 1ST RESPONDENT
Exhibit P4: A COPY OF THE PETITION DATED 26-07-2019 FILED BY
THE PETITIONER WHICH WAS DULY ACKNOWLEDGED ON 26-07-2019.
Exhibit P5: A COPY OF THE INTIMATION DATED 26-02-2024 RECEIVED
FROM THE 2ND RESPONDENT.
RESPONDENT'S EXHIBITS:
Exhibit R1(a): TRUE COPY OF THE AUDIT ENQUIRY REPORT BY THE
COMPTROLLER AND AUDITOR GENERAL.
