Kerala High Court
Annai Infra Developers Private Limited vs State Of Kerala on 21 March, 2019
Author: A.Muhamed Mustaque
Bench: A.Muhamed Mustaque
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
THURSDAY ,THE 21ST DAY OF MARCH 2019 / 30TH PHALGUNA,
1940
WP(C).No. 3797 of 2019
PETITIONER:
ANNAI INFRA DEVELOPERS PRIVATE LIMITED
REP. BY ITS MANAGING DIRECTOR, S. ASHOK
KUMAR, 7, IV FLOOR, SDS ENCLAVE, 2/5
PERUNDURAI ROAD., ERODE-638 011
BY ADVS.
SRI.P.T.GEOTOM
P.V.NIRANJAN
RESPONDENTS:
1 STATE OF KERALA
REP. BY SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-
695 001
2 THE COMMISSIONER OF COMMERCIAL TAXES
TAX TOWER, KILLIPPALAM, KARAMANA P.O,
TRIVANDRUM-695 001
3 STATE TAX TOWER
WORKS CONTRACT, STATE GST (KERALA), PALAKKAD,
PIN-678 001
4 THE CHIEF ENGINEER
KERALA STATE RURAL ROADS DEVELOPMENT AGENCY,
WP(C).NOs.3797/19,3804/19,3843/19&3917/19
..2..
LOCAL SELF GOVERNMENT (RD) DEPARTMENT,
GOVERNMENT OF KERALA, 3RD FLOOR, CSI BUILDING,
PULIMOODU JUNCTION, TRIVANDRUM, TRIVANDRUM-695
001
BY ADV. GOVERNMENT PLEADER
MM JASMINE GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 21.03.2019, ALONG WITH WP(C).3804/2019,
WP(C).3843/2019, WP(C).3917/2019, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WP(C).NOs.3797/19,3804/19,3843/19&3917/19
..3..
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
THURSDAY ,THE 21ST DAY OF MARCH 2019 / 30TH PHALGUNA,
1940
WP(C).No. 3804 of 2019
PETITIONER:
M/S.ANNAI INFRA DEVELOPERS PRIVATE LIMITED,
REPRESENTED BY ITS MANAGING DIRECTOR - S.ASHOK
KUMAR 7, IV FLOOR, SDS ENCLAVE, 2/5,
PERUNDURAI ROAD, ERODE-638 011.
BY ADVS.
SRI.P.T.GEOTOM
J.V.NIRANJAN
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-
695 001.
2 THE COMMISSIONER OF COMMERCIAL TAXES
TAX TOWER,KILLIPPALAM, KARAMANA P.O.,
TRIVANDRUM-695 001.
3 STATE TAX OFFICER
WORKS CONTRACT, STATE GST (KERALA), PALAKKAD,
PIN-678 001.
WP(C).NOs.3797/19,3804/19,3843/19&3917/19
..4..
4 THE CHIEF ENGINEER
KERALA STATE RURAL ROADS DEVELOPMENT AGENCY,
LOCAL SELF GOVERNMENT (RD) DEPARTMENT,
GOVERNMENT OF KERALA, 3RD FLOOR, CSI BUILDING,
PULIMOODU JUNCTION, TRIVANDRUM-695 001.
BY ADV. GOVERNMENT PLEADER
MM JASMINE GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 21.03.2019, ALONG WITH WP(C).3843/2019,
WP(C).3917/2019, WP(C).3797/2019, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WP(C).NOs.3797/19,3804/19,3843/19&3917/19
..5..
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
THURSDAY ,THE 21ST DAY OF MARCH 2019 / 30TH PHALGUNA,
1940
WP(C).No. 3843 of 2019
PETITIONER:
ANNAI INFRA DEVELOPERS PRIVATE LIMITED
REP.BY ITS MANAGING DIRECOTR-S.ASHOK KUNAR, 7,
IV FLOOR, SDS ENCAL,VE, 2/5.PERUNDURAI ROAD,
ERODE-638 011
BY ADVS.
SRI.P.T.GEOTOM
SRI.P.T.GEOTOM
RESPONDENTS:
1 STATE OF KERALA
REP.BY SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT,SECRETARIAT, THIRUVANANTHPAURAM-695
001
2 THE COMMISSIONER OF COMMERCIAL TAXES
TAX TOWER, KILLIPPALAM, KARAMANA .P.O.,
TRIVANDRUM-695 001
3 STATE OF OFFICER
WORKS CONTRACT,STATE GST (KERALA), PALAKKAD,
PIN-678 001
WP(C).NOs.3797/19,3804/19,3843/19&3917/19
..6..
4 THE CHIEF ENGINEER.,
KERALA STATE RURAL ROAD DEVELOPMENT AGENCY,
LOCAL SELF GOVERNMENT (RD) DEPARTMENT,
GOVERNMENT, OF KERALA, 3RD FLOOR, CSI
BUILDING, PULI,MOODU JUNCTION, TRIVANDRAM-695
001
BY ADV. GOVERNMENT PLEADER
MM JASMINE GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 21.03.2019, ALONG WITH WP(C).3917/2019,
WP(C).3804/2019, WP(C).3797/2019, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WP(C).NOs.3797/19,3804/19,3843/19&3917/19
..7..
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
THURSDAY ,THE 21ST DAY OF MARCH 2019 / 30TH PHALGUNA,
1940
WP(C).No. 3917 of 2019
PETITIONERS:
M/S.ANNAI INFRA DEVELOPERS
PRIVATE LIMITED,
REPRESENTED BY ITS MANAGING DIRECTOR - S.ASHOK
KUMAR, 7, IV FLOOR, SDS ENCLAVE, 2/5,
PERUNDURAI ROAD,
ERODE 638 011.
BY ADVS.
SRI.P.T.GEOTOM
SRI.P.T.GEOTOM
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM
695 001.
2 THE COMMISSIONER OF COMMERCIAL TAXES,
TAX TOWER, KILLIPPALAM, KARMANA P.O.,
TRIVANDRUM 695 001.
3 STATE TAX OFFICER, WORKS CONTRACT, STATE GST
(KERALA),
WP(C).NOs.3797/19,3804/19,3843/19&3917/19
..8..
PALAKKAD 678 001.
4 THE CHIEF ENGINEER,
KERALA STATE RURAL ROADS DEVELOPMENT AGENCY,
LOCAL SELF GOVERNMENT (RD) DEPARTMENT,
GOVERNMENT OF KERALA, 3RD FLOOR,
CSI BUILDING, PULIMOODU JUNCTION,
TRIVANDRUM 695 001.
BY ADV. GOVERNMENT PLEADER
MM JASMINE GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 21.03.2019, ALONG WITH WP(C).3843/2019,
WP(C).3804/2019, WP(C).3797/2019, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WP(C).NOs.3797/19,3804/19,3843/19&3917/19
..9..
JUDGMENT
These writ petitions are filed by Annai Infra Developers Pvt.Ltd., a company based in Erode, Tamil Nadu, engaged in road construction in Kerala. Petitioners challenged an assessment order in all these writ petitions from 2014 onwards. These all orders were passed ex-parte. Petitioners contention is that they were not received any notice. The learned Government Pleader filed a counter and produce acknowledgment. This would show that notice was received by the petitioners. However, the learned counsel for the petitioners disputes the signature therein.
2. Admittedly, the petitioners were registered dealers and filed returns disclosing the nil receipt. The assessment has now proceeded as though the work undertaken by the petitioners as work contract.
3. Considering the nature of the issue, I am of the view that the petitioners should be given an WP(C).NOs.3797/19,3804/19,3843/19&3917/19 ..10..
opportunity to explain the nature of work undertaken by them. There is no point in relegating the petitioners to invoke the appellate remedy , in the absence of any materials placed before the assessing authority to impress upon them the nature of work undertaken by them. In the interest of justice, it is appropriate that the petitioners should be given an opportunity to explain the nature of work. Hence, the impugned order is set aside. Petitioner is directed to appear before the assessing authority on 05.04.2019, at 11.am and thereafter, after adverting to the objections and materials produced by the petitioners. The proceedings shall be concluded within a period of two months.
The Writ Petition is disposed as above.
Sd/-
A.MUHAMED MUSTAQUE JUDGE PR/21.03.2019 WP(C).NOs.3797/19,3804/19,3843/19&3917/19 ..11..
APPENDIX OF WP(C) 3797/2019 PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE CLASS-I CONTRACTOR CERTIFICATE ISSUED BY THE PUBLIC WORK DEPARTMENT.
EXHIBIT P2 TRUE COPY THE TENDER ISSUED BY THE CHIEF ENGINEER, KERALA STATE RURAL ROADS DEVELOPMENT.
EXHIBIT P3 THE AGREEMENT NO. 175/CE-KSRRDA/2014- 15 DATED 10TH DECEMBER, 2014 EXHIBIT P4 THE VAT REGISTRATION ISSUED BY THE KERALA GOVERNMENT DATED 04.12.2014.
EXHIBIT P5 THE VAT REGISTRATION ISSUED BY THE KERALA GOVERNMENT DATED 02.01.2009. EXHIBIT P6 TRUE COPY OF THE INVOICES OF THE GOODS PURCHASED WITH DEDUCTION OF VAT BY THE TAMILNADU GOVERNMENT BY THE PETITIONER-COMPANY IN STATE OF TAMILNADU.
EXHIBIT P7 TRUE COPY OF THE DEDUCTION OF VAT BY THE KERALA GOVERNMENT.
EXHIBIT P8 THE APPLICATION FOR CLARIFICATION FILED BY THE PETITIONER COMPANY DATED 27TH DECEMBER, 2014 EXHIBIT P9 THE IMPUGNED ORDER PASSED BY THE AUTHORITY FOR CLARIFICATION U/S. 94 OF THE KERALA VALUE ADDED TAX ACT, 2003, DEPARTMENT OF COMMERCIAL TAXES. EXHIBIT P10 TRUE COPY OF THE TAX APPEAL IN OTA 3 OF 2016 AND I.A. 465 OF 2016.
WP(C).NOs.3797/19,3804/19,3843/19&3917/19 ..12..
EXHIBIT P11 TRUE COPY OF THE INTERIM ORDER IN I.A. 465 OF 2016 DATED 30.03.2016 PASSED BY THIS HON'BLE COURT IN OTA 3 OF 2016 EXHIBIT P12 THE IMPUGNED ASSESSMENT ORDER NO.
32091691691195/2014-15 DATED 20.08.2018 PASSED BY THE ASSESSING AUTHORITY FOR STATE GST AT PALAKKAD. EXHIBIT P13 TRUE COPY OF THE IMPUGNED DEMAND NOTICE NO. 88/18-19.
RESPONDENTS EXHIBITS:
EXHIBIT R3 A TRUE COPY OF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2014-15.
EXHIBIT R3 B TRUE COPY OF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2014-15.
EXHIBIT R3 C TRUE COPY OF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2015-16.
EXHIBIT R3 D TRUE COPY OF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2015-16.
EXHIBIT R3 E TRUE COPY OF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2016-17.
EXHIBIT R3 F TRUE COPY OF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2016-17.
EXHIBIT R3 G TRUE COPY OF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2017-18.
WP(C).NOs.3797/19,3804/19,3843/19&3917/19 ..13..
EXHIBIT R3 H TRUE COPY OF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2017-18. WP(C).NOs.3797/19,3804/19,3843/19&3917/19 ..14..
APPENDIX OF WP(C) 3804/2019 PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE CLASS-I CONTRACTOR CERTIFICATE ISSUED BY THE PUBLIC WORK DEPARTMENT.
EXHIBIT P2 TRUE COPY OF THE TENDER ISSUED BY THE CHIEF ENGINEER, KERALA STATE RURAL ROADS DEVELOPMENT.
EXHIBIT P3 THE AGREEMENT NO.175/CE-KSRRDA/2014-15 DATED 10TH DECEMBER, 2014.
EXHIBIT P4 THE VAT REGISTRATION ISSUED BY THE KERALA GOVERNMENT DATED 4.12.2015.
EXHIBIT P5 THE VAT REGISTRATION ISSUED BY THE KERALA GOVERNMENT DATED 02.01.2009.
EXHIBIT P6 TRUE COPY OF THE INVOICES OF THE GOODS PURCHASED WITH DEDUCTION OF VAT BY THE TAMILNADU GOVERNMENT BY THE PETITIONER-COMPANY IN STATE OF TAMILNADU.
EXHIBIT P7 TRUE COPY OF THE DEDUCTION OF VAT BY THE KERALA GOVERNMENT.
EXHIBIT P8 THE APPLICATION FOR CLARIFICATION FILED BY THE PETITIONER-COMPANY DATED 27TH DECEMBER, 2014.
EXHIBIT P9 THE IMPUGNED ORDER PASSED BY THE AUTHORITY FOR CLARIFICATION U/S.94 OF THE KERALA VALUE ADDED TAX ACT, 2003, DEPARTMENT OF COMMERCIAL TAXES.
EXHIBIT P10 THE TAX APPEAL IN OTA 3 OF 2016 AND I.A. 465 OF 2016.
WP(C).NOs.3797/19,3804/19,3843/19&3917/19 ..15..
EXHIBIT P11 THE INTERIM ORDER IN I.A.465 OF 2016 DATED 30.3.2016 PASSED BY THIS HON'BLE COURT INOTA.3 OF 2016.
EXHIBIT P12 THE IMPUGNED ASSESSMENT ORDER NO.32091691195/2017-18 DATED 4.9.2018 PASSED BY THE ASSESSING AUTHORITY FOR STATE GST AT PALAKKAD.
EXHIBIT P13 TRUE COPY OF THE IMPUGNED DEMAND NOTICE NO.107/18-19.
RESPONDENTS EXHIBITS:
EXHIBIT R3 A TRUE COPY OF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2014-15.
EXHIBIT R3 B TRUE COPY OF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2014-15.
EXHIBIT R3 C TRUE COPY OF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2015-16.
EXHIBIT R3 D TRUE COPY OF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2015-16.
EXHIBIT R3 E TRUE COPY OF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2016-17.
EXHIBIT R3 F TRUE COPY OF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2016-17.
EXHIBIT R3 G TRUE COPY OF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2017-18.
WP(C).NOs.3797/19,3804/19,3843/19&3917/19 ..16..
EXHIBIT R3 H TRUE COPY OF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2017-18. WP(C).NOs.3797/19,3804/19,3843/19&3917/19 ..17..
APPENDIX OF WP(C) 3843/2019 PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE CLASS-1 CONTRACTOR CERTIFICATE ISSUED BY THE PUBLIC WORK DEPARTMENT EXHIBIT P2 TRUE COPY OF THE TENDER ISSUED BY THE CHIEF ENGINEER, KERALA STATE RURAL ROADS DEVELOPMENTS EXHIBIT P3 TRUE COPY OF THE AGREEMENT NO.175/CE-
KSRRDA/2014-15 DATED 10TH DECEMBER,2014 EXHIBIT P4 TRUE COPY OF THE VAT REGISTRATION ISSUED BY THE KERALA GOVERNMENT DATED 04.12.2014 EXHIBIT P5 TRUE COPY OF THE VAT REGISTRATION ISSUED BY THE TAMILNADU GOVERNMENT DATED 02.01.2009 EXHIBIT P6 TRUE COPY OF THE INVOICES OF THE GOODS PURCHASED WITH DEDUCTION OF VAT BY THE TAMILNADU GOVERNMENT BY THE PETITIONER-COMPANY IN STATE OF TAMILNADU EXHIBIT P7 TRUE COPY OF THE DEDUCTION OF VAT BY THE KERALA GOVERNMENT EXHIBIT P8 TRUE COPY OF THE APPLICATION FOR CLARIFICATION FIELD BY THE PETITIONER-
COMPANY DATED 27THG DECEMBER ,2014 EXHIBIT P9 TRUE COPY OF THE IMPUGNED ORDER PASSED BY THE AUTHORITY FOR CLARIFICATION, U/S.94 OF THE KERALA VALUE ADDED TAX ACT, 2003, DEPARTMENT OF COMMERCIAL WP(C).NOs.3797/19,3804/19,3843/19&3917/19 ..18..
TAXES EXHIBIT P10 TRUE COPY OF THE TAX APPEAL IN OTA 3 OF 2016 EXHIBIT P11 TRUE COPY OF THE INTERIM ORDER IN I.A 465 OF 2016 DATED 30.03.2016 PASSED BY THIS HON'BLE COURT IN OTA 3 OF 2016 EXHIBIT P12 TRUE COPY OF THE IMPUGNED ASSESSMENT ORDER NO.32091691195/2015-16 DATED 20/8/18 PASSED BY THE ASSESSING AUTHORITY FOR STATE GST AT PALAKKAD EXHIBIT P13 TRUE COPY OF THE IMPUGNED DEMAND NOTICE NO.85/18-19 RESPONDENTS EXHIBITS:
EXHIBIT R3(A) TRUE COPY OF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2014-15.
EXHIBIT R3(B) TRUE COPY OF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2014-15.
EXHIBIT R3(C) TRUE COPY OF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2015-16.
EXHIBIT R3(D) TRUE COPY OF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2015-16.
EXHIBIT R3(E) TRUE COPY OF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2016-17.
EXHIBIT R3(E) TRUE COPY OF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2016-17.
WP(C).NOs.3797/19,3804/19,3843/19&3917/19 ..19..
EXHIBIT R3(F) TRUE COPY OF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2016-17. EXHIBIT R3(G) TRUE COPY OF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2017-18. EXHIBIT R3(H) TRUE COPY OF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2017-18. WP(C).NOs.3797/19,3804/19,3843/19&3917/19 ..20..
APPENDIX OF WP(C) 3917/2019 PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE RELEVANT PAGES CLASS-
1, CONTRACTOR CERTIFICATE ISSUED BY THE PUBLIC WORK DEPARTMENT.
EXHIBIT P2 TRUE COPY OF THE TENDER ISSUED BY THE CHIEF ENGINEER, KERALA STATE RURAL ROADS DEVELOPMENT.
EXHIBIT P3 TRUE COPY OF THE AGREEMENT NO. 175/CE-
KSRRDA/2014-15 DATED 10TH DECEMBER, 2014.
EXHIBIT P4 TRUE COPY OF THE VAT REGISTRATION ISSUED BY THE KERALA GOVERNMENT DATED 4.12.2015.
EXHIBIT P5 TRUE COPY OF THE VAT REGISTRATION ISSUED BY THE TAMIL NADU GOVERNMENT DATED 2.1.2009.
EXHIBIT P6 TRUE COPY OF THE RELEVANT PAGE INVOICES OF THE GOODS PURCHASED WITH EDUCATION OF VAT BY THE TAMILNADU GOVERNMENT BY THE PETITIONER COMPANY IN STATE OF TAMILNADU.
EXHIBIT P7 TRUE COPY OF THE DEDUCTION OF VT BY THE KERALA GOVERNMENT.
EXHIBIT P8 TRUE COPY OF THE APPLICATION FOR CLARIFICATION FILED BY THE PETITIONER COMPANY DATED 27TH DECEMBER 2014. EXHIBIT P9 TRUE COPY OF THE IMPUGNED ORDER PASSED BY THE AUTHORITY FOR CLARIFICATION U/S. 94 OF THE KERALA VALUE ADDED TAX ACT, 2003, DEPARTMENT OF COMMERCIAL WP(C).NOs.3797/19,3804/19,3843/19&3917/19 ..21..
TAXES.
EXHIBIT P10 TRUE COPY OF THE TAX APPEAL IN OTA 3 OF 2016 AND I.A. 465 OF 2016.
EXHIBIT P11 TRUE COPY OF THE INTERIM ORDER IN I.A. 465 OF 2016 DATED 30.3.2016 PASSED BY THIS HONBLE COURT IN OTA 3 OF 2016. EXHIBIT P12 TRUE COPY OF THE IMPUGNED ASSESSMENT ORDER NO. 32091691195/2016-17 DATED 4.9.2019 PASSED BY THE ASSESSING AUTHORITY FOR STATE GST AT PALKKAD EXHIBIT P13 TRUE COPY OF THE IMPUGNED DEMAND NOTICE NO. 108/18-19.
RESPONDENTS EXHIBITS:
EXHIBIT R3 A TRUE COPY OF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2014-15.
EXHIBIT R3 B TRUE COPY OF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2014-15.
EXHIBIT R3 C TRUE COPY OF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2015-16.
EXHIBIT R3 D TRUE COPY OF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2015-16.
EXHIBIT R3 E TRUE COPY OF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2016-17.
EXHIBIT R3 F TRUE COPY OF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2016-17.
WP(C).NOs.3797/19,3804/19,3843/19&3917/19 ..22..
EXHIBIT R3 G TRUE COPY OF THE NOTICE DATED 14.05.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2017-18. EXHIBIT R3 H TRUE COPY OF THE NOTICE DATED 26.07.2018 AND ITS ACKNOWLEDGMENT FOR THE ASSESSMENT YEAR 2017-18.