2025:KER:31513 W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019 -1- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. TUESDAY, THE 8TH DAY OF APRIL 2025 / 18TH CHAITHRA, 1947 WP(C) NO. 11621 OF 2018 PETITIONER: M/S SPML INFRA LTD (M/S SUBAS PROJECTS & MARKETING LTD) IX/1667, FIRST FLOOR, THYKOOTHATHIL BUILDING, NO.12/166-MTHRIKKAKARA, KAKKANAD, PIN-682030 REPRESENTED BY ITS DEPUTY MANAGER-FINANCE MR.SRIKANTHA J.S. BY ADV SMT.K.LATHA RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, SECRETARIATE, THIRUVANANTHAPURAM-695 001 2 THE COMMERCIAL TAX OFFICER (WORKS CONTRACT), OFFICE OF THE ASSISTANT COMMISSIONER (WORKS CONTRACT), COMMERCIAL TAXES, ERNAKULAM, COCHIN-682 018. 2025:KER:31513 W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019 -2- 3 THE DEPUTY COMMISSIONER COMMERCIAL TAXES, ERNAKULAM 682 018. 4 THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682 018. 5 THE INSPECTING ASST. COMMISSIONER COMMERCIAL TAXES, KAKKANAD, ERNAKULAM-682 018. R1-R5 SRI.ARUN AJAY SHANKAR, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR HEARING ON 08.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2025:KER:31513 W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019 -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. TUESDAY, THE 8TH DAY OF APRIL 2025 / 18TH CHAITHRA, 1947 WP(C) NO. 11624 OF 2018 PETITIONER: M/S.SPML INFRA LTD. (M/S.SUBASH PROJECTS & MARKETING LTD) IX/1667, FIRST FLOOR, THYKOOTHATHIL BUILDING, NO.12/166-M, THRIKKAKARA, KAKKANAD-682030, REPRESENTED BY ITS DEPUTY MANAGER-FINANCE MR.SRIKANTHA J.S. BY ADV SMT.K.LATHA RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE COMMERCIAL TAX OFFICER(WORKS CONTRACT), OFFICE OF THE ASSISTANT COMMISSIONER, (WORKS CONTRACT), COMMERCIAL TAXES, ERNAKULAM, COCHIN-682018 3 THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM-682018. 2025:KER:31513 W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019 -4- 4 THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES,ERNAKULAM-682018, 5 THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, KAKKANAD, ERNAKULAM-682030. R1-R5 SRI.ARUN AJAY SHANKAR, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR HEARING ON 08.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2025:KER:31513 W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019 -5- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. TUESDAY, THE 8TH DAY OF APRIL 2025 / 18TH CHAITHRA, 1947 WP(C) NO. 11685 OF 2018 PETITIONER: M/S.SPML INFRA LTD, FIRST FLOOR THYKOOTHATHIL BUILDING, NO.12/166-M,THRIKKAKARA, KAKKANAD-682030, REPRESENTED BY IT'S DEPUTY MANAGER-FINANCE, MR.SRIKANTHA J.S. BY ADV SMT.K.LATHA RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, SECRETARIAT,THIRUVANANTHAPURAM-695001. 2 THE COMMERCIAL TAX OFFICER (WORKS CONTRACT) OFFICE OF THE ASSISTANT COMMISSIONER (WORKS CONTRACT),COMMERCIAL TAXES, ERNAKULAM, COCHIN-682018. 3 THE DEPUTY COMMISSIONER COMMERCIAL TAXES, ERNAKULAM-682018. 4 THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM-682018. 2025:KER:31513 W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019 -6- 5 THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, ERNAKULAM-682030. R1-R5 SRI.ARUN AJAY SHANKAR, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR HEARING ON 08.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2025:KER:31513 W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019 -7- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. TUESDAY, THE 8TH DAY OF APRIL 2025 / 18TH CHAITHRA, 1947 WP(C) NO. 17101 OF 2019 PETITIONER: MARTIN GEORGE, AGED 48 YEARS, KACHAPPILLY HOUSE, ANGAMALLY SOUTH, ERNAKULAM-683572. BY ADV K.LATHA RESPONDENTS: 1 THE STATE TAX OFFICER (WORKS CONTRACT), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, MATTANCHERRY, ERNAKULAM-682002. 2 THE STATE ASSISTANT COMMISSIONER/INSPECTING ASSISTANT COMMISSIONER, SGST DEPARTMENT, CIVIL STATION AT KAKKANAD, ERNAKULAM-682031. R1&R2 SRI.ARUN AJAY SHANKAR, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR HEARING ON 08.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2025:KER:31513 W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019 -8- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. TUESDAY, THE 8TH DAY OF APRIL 2025 / 18TH CHAITHRA, 1947 WP(C) NO. 17120 OF 2019 PETITIONER: MARTIN GEORGE, AGED 48 YEARS, KACHAPPILLY HOUSE, ANGAMALY SOUTH, ERNAKULAM, PIN-683 572 BY ADV K.LATHA RESPONDENTS: 1 THE STATE TAX OFFICER (WORKS CONTRACT), OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, MATTANCHERRY, ERNAKULAM-682 002 2 THE STATE ASSISTANT COMMISSIONER/INSPECTING ASSISTANT COMMISSIONER, SGST DEPARTMENT, CIVIL STATION AT KAKKANAD, ERNAKULAM-682 030 R1&R2 SRI.ARUN AJAY SHANKAR, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR HEARING ON 08.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2025:KER:31513 W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019 -9- MOHAMMED NIAS C.P., J. ------------------------------------------------------- W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019 ------------------------------------------------------- Dated this the 8th day of April, 2025 JUDGMENT All these writ petitions challenge notices issued under Section 25(1) of the Kerala Value Added Tax Act (for short, 'the KVAT Act') on the ground that the same is time barred. 2. In W.P.(C) No.11685 of 2018, the assessment year was 2011-2012, for which the period of limitation expired on 31.05.2017. Ext.P1 was issued only on 27.01.2018. 3. In W.P.(C) No.11624 of 2018, the assessment year was 2010-2011. Ext.P2 was issued on 30.05.2017 and the last day prescribed under the statute was 31.03.2016. 4. In W.P.(C) No.17120 of 2019, the assessment year was 2010-2011. Ext.P1 was issued only on 23.02.2018 and the last date for completion of 2025:KER:31513 W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019 -10- the proceedings was 31.03.2016. 5. In W.P.(C) No.11621 of 2018, the assessment year was 2009-2010. The last date for completion of the proceedings was 31.03.2015. Ext.P2 was issued only on 29.05.2017. 6. In W.P.(C) No.17101 of 2018, the assessment year was 2009-2010. The last prescribed time limit expired on 31.03.2015. Ext.P1 was issued only on 23.02.2018. 7. The contentions in all these cases are against the proceedings instituted under Section 25(1) of the KVAT Act. 8. Going by the provisions of Section 25(1) of the KVAT Act, which mandates completion of the proceedings within six years, admittedly, all the notices were issued after the expiry of the period of limitation. This issue is covered in favour of the petitioner by the judgment of the Hon'ble Supreme Court reported in The Assistant Commissioner (Assessment) and others v. M/S Cholayil Pvt. Ltd. [2023 SCC online (SC) 2296] and the judgment of this Court in W.A No.774 of 2020 dated 2025:KER:31513 W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019 -11- 30.11.2022. 9. In the said circumstances, notices and all further proceedings are liable to be quashed as they are time-barred. Given the above, the impugned orders are quashed and the writ petitions are allowed as above. Sd/- MOHAMMED NIAS C.P. JUDGE bpr 2025:KER:31513 W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019 -12- APPENDIX OF WP(C) 11621/2018 PETITIONER'S EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-2010 DATED 10/6/2016 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER EXHIBIT P2 THE TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-2010 DATED 29/5/2017 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER EXHIBIT P2A TRUE COPY OF THE PENALTY NOTICE FOR THE YEAR 2009-2010 DATED 19/1/2018 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER 2025:KER:31513 W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019 -13- APPENDIX OF WP(C) 11624/2018 PETITIONER'S EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2010-2011 DATED 14-6-2016, ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER. EXHIBIT P2 THE TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2010-2011 DATED 30-5-2017 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER. EXHIBIT P2A THE TRUE COPY OF THE PENALTY NOTICE FOR THE YEAR 2010-201 DATED 23-1-2018 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER. 2025:KER:31513 W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019 -14- APPENDIX OF WP(C) 11685/2018 PETITIONER'S EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2011-2012 DATED 31.05.2017 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER. EXHIBIT P1A THE TRUE COPY OF THE PENALTY NOTICE FOR THE YEAR 2011-2012 DATED 27.1.2018 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER. 2025:KER:31513 W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019 -15- APPENDIX OF WP(C) 17101/2019 PETITIONER'S EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2009-2010 DATED 23.2.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER 2025:KER:31513 W.P.(C) Nos.11621 of 2018, 11624 of 2018, 11685 of 2018, 17101 of 2019 & 17120 of 2019 -16- APPENDIX OF WP(C) 17120/2019 PETITIONER'S EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2010-2011 DATED 23.2.2018 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER.