THE STATE OF KERALA v. A.M. MUHAMMED KUNHI

CORRECTED IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S). 4306/2022 THE ASSISTANT COMMISSIONER(ASSESSMENT) & ORS. APPELLANT(S) VERSUS M/S CHOLAYIL PVT. LTD. RESPONDENT(S) WITH C.A. No. 4472/2022, C.A. No. 4471/2022, C.A. No. 4333/2022, C.A. No. 4447/2022, C.A. No. 4448/2022, C.A. No. 4330/2022, C.A. No. 4332/2022, C.A. No. 4331/2022, C.A. No. 4316/2022, C.A. No. 4317/2022, C.A. No. 4320/2022, C.A. No. 4318/2022, C.A. No. 4326/2022, C.A. No. 4323/2022, C.A. No. 4475/2022, C.A. No. 4327/2022, C.A. No. 4329/2022, C.A. No. 4335/2022, C.A. No. 4334/2022, C.A. No. 4338/2022, C.A. No. 4456/2022, C.A. No. 4457/2022, C.A. No. 4336/2022, C.A. No. 4337/2022, C.A. No. 4458/2022, C.A. No. 4341/2022, C.A. No. 4340/2022, C.A. No. 4342/2022, C.A. No. 4445/2022, C.A. No. 4430-4434/2022, C.A. No. 4363-4367/2022, C.A. No. 4435-4439/2022, C.A. No. 4353-4357/2022, C.A. No. 4393-4397/2022, C.A. No. 4358-4362/2022, C.A. No. 4378- 4382/2022, C.A. No. 4308-4312/2022, C.A. No. 4398-4402/2022, C.A. No. 4465/2022, C.A. No. 4403-4407/2022, C.A. No. 4328/2022, C.A. No. 4449/2022, C.A. No. 4450/2022, C.A. No. 4451/2022, C.A. No. 4452/2022, C.A. No. 4453/2022, C.A. No. 4454/2022, C.A. No. 4455/2022, C.A. No. 4339/2022, Diary No(s). 11977/2022, C.A. No. 4446/2022, C.A. No. 4307/2022, C.A. No. 4459/2022, C.A. No. 4368- 4372/2022, C.A. No. 4440-4444/2022, C.A. Nos. 4413-4417/2022, C.A. Nos. 4466-4470/2022, C.A. Nos. 4481-4485/2022, C.A. Nos. 4408- 4412/2022, C.A. Nos. 4474/2022, C.A. No. 4473/2022, C.A. No. 4314/2022, C.A. No. 4315/2022, C.A. No. 4476/2022, C.A. No. 4322/2022, C.A. No. 4321/2022, C.A. No. 4319/2022, C.A. No. 4324/2022, Diary No(s). 15704/2022, C.A. No. 173/2023, C.A. Nos. 4343-4347/2022, C.A. Nos. 4423-4429/2022, C.A. Nos. 4388-4392/2022, C.A. Nos. 4418-4422/2022, C.A. Nos. 4460-4464/2022, C.A. Nos. 4383- 4387/2022, C.A. Nos. 4348-4352/2022, C.A. Nos. 4477-4480/2022, C.A. Nos. 4373-4377/2022, C.A. No. 4313/2022 & C.A. No. 4325/2022 J U D G M E N T Delay condoned. 1

Delay of 98 days in Diary No(s).11977/2022 and 308 days in Diary No(s). 15704/2022 condoned. Leave granted in Diary No(s).11977/2022 and Diary No(s). 15704/2022. In this batch of cases, the Assistant Commissioner (Assessment), State of Kerala and the Deputy Commissioner, Commercial Taxes, Thrissur, Kerala have assailed the judgment of the Division Bench of the Kerala High Court dated 05.07.2018. By the said judgment, the Kerala High Court, by following the judgment of the Division Bench in Tirur Medical Stores vs. State of Kerala 1978 KLT 415, as reaffirmed by Full Bench in Cholayil Pvt. Ltd. vs. Assistant Commissioner (Assessment), 2015 (4) KLT 516 , quashed the notices assailed in the Writ Petitions as being beyond the limitation period prescribed under Sub-Section (1) of Section 25 of the Kerala Value Added Tax Act, (hereinafter referred to as “the KVAT Act” for the sake of convenience). The central issue of controversy between the parties is with regard to the interpretation to be placed to sub-section (1) of Section 25 of KVAT Act as well as the third proviso of the said Section. At this stage itself, it may be stated that initially the third proviso was not part of the Section but was later inserted in the year 2010 by the Finance Act 2010 and every year till Finance Act, 2018 the said proviso has been substituted. As far as these cases are concerned, the proviso was substituted by the Finance Act, 2017 (Act 11 of 2017). However, prior thereto the third proviso of the Finance Act 2015 is relevant. 2

For the sake of convenience, Section 25 is extracted below: “ 25. Assessment of escaped turnover (1) Where for any reason the whole or any part of the turnover of business of a dealer has escaped assessment to tax in any year or return period or has been under- assessed or has been assessed at a rate lower than the rate at which it is assessable or any deduction has been wrongly made therefrom, or where any input tax or special rebate credit has been wrongly availed of, the assessing authority may, at any time within five years from the last date of the year to which the return relates, proceed to determine, to the best of its judgment, the turnover which has escaped assessment to tax or has been under assessed or has been assessed at a rate lower than the rate at which it is assessable or the deduction in respect of which has been wrongly made or input tax or special rebate credit that has been wrongly availed of and assess the tax payable on such turnover or disallow the input tax or special rebate credit wrongly availed of, after issuing a notice on the dealer and after making such enquiry as it may consider necessary: PROVIDED that before making an assessment under this sub-section the dealer shall be given a reasonable opportunity of being heard. PROVIDED FURTHER that where the escapement is due to the application of incorrect rate of tax, no assessment under this sub-section shall be made where the dealer files revised return and pays the tax which has escaped assessment along with interest under sub-section (5) of section 31 and thrice the interest as settlement fee. PROVIDED ALSO that the period for the completion of assessments including those subjected to extension under Section 25B which expires on 31 st March, 2015 shall be extended up to 31 st March, 2016. 3

(2) The time limit mentioned in sub-section (1) shall not apply where the turnover which escaped assessment relates to any business done by such dealer as benamidar or through a benami or where it relates to a dealer, who being liable to get himself registered under this Act and the rules made thereunder, has failed to do so or where the escaped turnover is on account of the dealer having claimed any input tax credit on the basis of any bogus or forged documents. (3) In making an assessment under sub-section (1), the assessing authority may, if it is satisfied that the escape from assessment is due to willful nondisclosure of assessable turnover by the dealer, direct the dealer to pay, in addition to the tax assessed under sub- section (1), a penalty as provided in [section 67]: PROVIDED that no such penalty shall be imposed unless the dealer affected has had a reasonable opportunity of showing cause against such imposition. Explanation: For the purposes of this section, the burden of proving that the escape from assessment was not due to willful non-disclosure of assessable turnover by the dealer shall be on the dealer. (4) The powers under sub-section (1) may be exercised by the assessing authority even though the order of assessment, if any, passed in the matter, has been the subject matter of an appeal or revision. (5) In computing the period of limitation for the purposes of this section, the time during which the proceedings for assessment remained stayed under the orders of a Civil court or other competent authority shall be excluded.” (Underlining by us) The third proviso to sub-section (1) of Section 25 of the KVAT Act was amended by way of the Finance Act, 2017 in the following 4

words: “ (3) in section 25, in sub-section (1).- (i) for the words "five years", the words "six years" shall be substituted; (ii) for the third proviso, the following proviso shall be substituted, namely:- "Provided also that the period for proceeding to determine any assessment including those subjected to extension under section 25B which expires on 31st March, 2017, shall be extended up to 31st March, 2018”.” (Underlining by us) The bone of contention between the parties herein is with regard to the interpretation to be given to the words “at any time within five years from the last date of the year to which the return relates, proceed to determine” as found in sub-section (1) of Section 25 and the third proviso to the said sub-section as inserted with effect from 01.04.2015 which reads: “provided also that the period for the completion of assessments including those subjected to extension under Section 25B which expires on 31 st March, 2015, shall be extended up to 31 st March, 2016” in light of the amendment made in the Finance Act, 2017. In the Finance Act of 2017 while amending sub-Section (1) of Section 25 by substituting the words five years for words six years, the third proviso was amended as under: “Provided also that the period for proceeding to 5

determine any assessment including those subjected to extension under Section 25B which expires on 31.03.2017 shall be extended up to 31 st March, 2018.” (Underlining by us) The amendment made to the third proviso to sub-section (1) of Section 25, in the Finance Act, 2017 as extracted hereinabove is sought to be relied upon by the appellants in these cases. We have heard learned Senior Counsel Mr. Rakesh Dwivedi for the appellants and learned Senior Counsel Mr. S. Ganesh and other learned senior counsel and other counsel for the respondents and perused the material on record. It was contended by Mr. Rakesh Dwivedi that the object and purpose of providing the third proviso to sub-section (1) of Section 25 was in fact to extend the limitation period for “initiation of proceedings” with regard to assessment of escaped turnover even though under the unamended sub-section (1) of Section 25 it was “five years” from the last date of the year to which the return relates and later substituted by the words “six years”. The object and purpose of the proviso was to extend the initiation of the proceedings for reassessment as per the dates indicated in the various provisos that were substituted during the successive financial years as per the Finance Acts from 2010 onwards. Such a meaning would emerge on a reading of the amendment made in the Finance Act, 2017. It was submitted that the Full Bench of the Kerala High Court had held that there was no time-frame for completion of assessment but that is not the controversy in these cases. What is of significance is the extension of the time period 6

for “initiation of proceedings” for reassessment in terms of the proviso to sub-section (1) of Section 25. It was submitted that the Division Bench of the High Court misdirected itself by holding that the said proviso did not relate to the period of initiation of proceedings by ignoring the fact that in sub-section (1) of Section 25 the expression used is “proceed to determine” and the very same expression is used in the proviso also. Therefore, any expression used in the main Section, sub-section as well as the proviso have to be given the same interpretation which would only mean that the period for initiation of reassessment proceeding has been extended by virtue of the third proviso. Therefore, the Division Bench, having failed to notice this aspect of the matter, has erroneously proceeded to quash the notices on the premise that they were issued beyond the limitation period prescribed under sub-section (1) of Section 25. It was contended that the said understanding of the Division Bench being not in accordance with what was intended by the Legislature and on a proper understanding of the legislative intent, these appeals will have to be allowed and directions may be issued for revival of the quashed notices. Per contra, learned Senior counsel appearing for the respondent(s), Sri S. Ganesh supported the impugned judgment of the Division Bench and brought to the notice of this Court that the intention of the Legislature in adding the third proviso was on a clear understanding of the judgment of the Full Bench of the Kerala High Court which had pointed out a lacuna in the reassessment proceedings inasmuch as there was no time-frame fixed under Section 25 for completion of reassessments and the time period indicated in 7

the form of a limitation under sub-section (1) of Section 25 of the KVAT is only with regard to the initiation of proceedings. It was submitted that the expression “proceed to determine” in sub-section (1) of Section 25 and in the third proviso has to be contextually interpreted and cannot carry the same meaning or otherwise it may lead to an absurdity. In this context, it was submitted that a proviso cannot mutilate the main sub-section and extend the period of limitation, in contravention of what has been prescribed in sub- section (1) of Section 25 of the Act. In this regard, reliance was placed on S. Sundaram Pillai v. V.R. Pattabiraman, (1985) 1 SCC 591 , and other connected cases in order to buttress their submissions. Having heard learned Senior Counsel for the appellants and learned Senior Counsel and other counsel for the respondents, we find that the controversy in these appeals is in a very narrow compass inasmuch as the question that arises is, whether, the third proviso to sub-section (1) of Section 25 extends the period of limitation for the initiation of proceedings for reassessment insofar as escaped turnover is concerned. In this context, what has to be interpreted is the expression “proceed to determine” as it occurs in sub-Section (1) of Section 25 as well as the third proviso to the said sub-Section as amended in Finance Act, 2017. No doubt, in both the provisions, the expression used is “proceed to determine.” The said expression must be considered in light of the words that occur prior to and subsequent to the said expression. Under sub-Section (1) of Section 25, the intention of the use of the expression “proceed to 8

determine” is in the context of initiation of proceedings at any time within five years (now six years after the 2018 amendment) from the last date of the year to which the return relates. The object and purpose is that there cannot be a belated initiation of proceedings and at the whims and fancies of the Department so as to re-open stale returns, which had already been concluded under the provisions of the said Act. However, the object of the proviso which also uses the words “proceed to determine” must be in the context of completion of the Assessment which had already been initiated in accordance with sub-Section (1) to Section 25 within the time-frame as prescribed therein. In this regard, it is necessary to refer to the relevant portion of the judgment of Full Bench in the case of Cholayil (Pvt.) Ltd. vs. Assistant Commissioner (Assessment 2015) wherein the Full Bench considered the earlier judgment of the Kerala High Court in Tirur Medical(supra) and after referring to the judgments of this Court in Sales Tax Officer, Special Circle, Ernakulam Vs. Sundarsanam Iyyankar 1977 (25) STC 252 SC and other cases, held that the expressions “proceed to determine” in Section 19 of the erstwhile Act, i.e., Kerala General Sales Tax Act only required that the Assessing Authority has to “commence” such activity of determination by issuance of a notice within the time-frame fixed under Section 19 of the said Act. The said provision is in pari materia with sub-Section (1) of Section 25 of the KVAT Act. It was also observed therein that the effect of the third proviso which was initially inserted into the KVAT ACT on 01.04.2010 was to prescribe a time limit for the “completion” of the re-assessment 9

commenced under sub-Section (1) of Section 25 of the KVAT Act inasmuch as the same had to be concluded within a time frame so that the reassessment proceedings would not endlessly linger on for many years thereafter. It was found that there was no outer limit conceived under sub-Section (1) of Section 25 of the Act and there were unending delays in completion of the proceedings which were not in the interest either of the department or the assessee. In the absence of there being any time-frame prescribed under sub- Section (1) of Section 25 for the completion of proceedings which meant that the Legislature had not fixed any outer limit for the same under sub-section (1) of Section 25 of the Act, and taking note of the said lacuna pointed out by the Full Bench, in the Kerala Finance Act 2010 and later by successive amendments, enlargement of time by only one year at a time for the purpose of completion of proceedings was provided by adopting a legislative device of substitution of the inserted provision w.e.f. the Finance Act, 2010 till 2018 including the period(s) of assessment(s) under consideration. The exact words of the Full Bench are extracted as under: “5. The effect of the aforenoted third proviso introduced with effect from 1.4,2010, which says that the time limit for the completion of assessment under sub~section (1) of S.25 of the K.V.A.T. Act shall be extended upto a particular date given in that proviso, may appear to indicate that the legislature had understood sub-section (1) of S.25 of the K.G.S.T. Act as having provided an outer limit as to time for completion of assessment 10

proceedings in terms of S.25(1). We may hasten to add that this is not an issue pointedly covered by the Reference Order of the Division Bench to the Full Bench which is only on the premise that if no outer time limit is conceived for in sub-section (1) of S.25 of the K.V.A.T. Act, there would be unending delay, and proceedings will lie without any conclusion for years to come. While dealing with fiscal matters and judicial review of legislations including by its interpretation, such factors relating to the time frame for disposal of matters by the assessing authorities cannot by themselves be the yardstick to judicially lay down any structured time frame for any particular proceeding. Primarily, that is a matter in the legislative domain including through subordinate legislations, if duly authorised. Though we have noted the third proviso to sub-section (1) of S;25 of the K.V.A.T. Act, the Full Bench is not called upon, through the Reference Order, to consider the impact of that proviso. Similarly, we may also indicate that the introduction of third proviso to sub-section (1) of S.25 of the K.G.S.T. Act was made contemporaneous with similar amendment by including a proviso to S.24 of that Act. Later, S.25 – B was introduced to K.V.A.T. Act giving authority· to the Deputy Commissioner to extend the period of completion of assessment under S.25 or in S.24 notwithstanding anything contained in those sections provided the conditions laid down in S.25 - B are satisfied. All these taken together, the net effect of the introduction of the third proviso to sub-section (1) of S.25 and the inclusion of S.25 within the canopy of S.25 - B is indicative of the fact, that for all intents and purposes, the 11

legislature fixed an outer time limit for completion of assessment proceedings under sub- section (1 ) of S.25, at least, in cases to which the provision in S.25(1) as amended by the Kerala Finance Act, 2010 and the later amendments sustaining that provision or conferring power of enlargement of time applies. Obviously, even if S.25 – B is to guide the Deputy Commissioner, the time limit has to be reasonable because, there cannot be an indefinite proceeding under S.25(1) in view of the third proviso to that section.” However, it is now contended on behalf of the appellants by learned Senior Counsel, Shri Dwivedi, that the object of the proviso was in fact to extend the time period of one year to “initiate” the proceedings and hence, the expression ‘proceed to determine’ in sub-section (1) of Section 25 of KVAT Act as well as the subsequent third proviso of the said section must be given the same meaning which would according to learned Senior Counsel mean that the proviso also extends the period of limitation by one year at a time by way of substitution of the earlier period being made at every Financial Year under the respective Finance Acts for the initiation of proceedings of reassessment under Section 25 of the Act. We do not think that such a meaning could be given to the expression ‘proceed to determine’ as submitted by learned senior counsel insofar as the third proviso to sub-section (1) of Section 25 is concerned. Firstly, the said expression is only w.e.f. the Finance Act, 2017 and not for the earlier period as the words used in the third proviso for the earlier period is “completion of assessments” Thus, the period for completion of assessments cannot 12

mean “initiation of proceedings.” Although the Legislature may use the very same expression in different parts of a section or different parts of an Act it is ultimately to be seen whether the interpretation so placed on the very same expression would lead to a logical understanding in line with the object and the intention of the Legislature or lead to an absurdity or anomaly. If the same expression used in different parts of a Section or an Act if given the same meaning leads to an anomaly or absurdity then the only option the Court would have is to give a contextual meaning to the said expression. Applying the aforesaid principle to the present case, when the expression “proceed to determine” is given a contextual meaning in the instant case it would mean that under sub-section (1) of Section 25 of the Act, the couching of the said expression in the context of the limitation period would only indicate that it is for “initiation” of the proceeding for reassessment by issuance of a notice. But the expression “proceed to determine” in the third proviso to sub-section (1) of Section 25 by amendment made to the Finance Act is to “complete” the proceedings initiated under sub- Section (1) of Section 25 within the time-frame indicated in the said proviso which, as already noted, must be within one year at a time and the entire third proviso being substituted every successive year under the respective Finance Acts is with a view to mandate the Department to complete the re-opened assessment in a timely manner and within the period stipulated under the said proviso to sub-Section (1) of the Section 25 of the KVAT Act. Therefore, the department is not right in contending that the 13

expression “proceed to determine” in the third proviso gives a lease of life or an extension of the period of limitation by one year at a time for “initiation” of the reassessment proceeding under sub-section (1) of Section 25 of the Act. Such an interpretation would lead to absurdity as a proviso cannot militate against the intention of the main provision in sub-section (1) of Section 25 and thus a proviso cannot extend the limitation period which is fixed under the main provision. The normal function of a proviso is to exempt something out of the provision or to qualify something enacted therein which, but for the proviso, would be within the purview of the provision. As a general rule, a proviso is added to an enactment to qualify or create an exception to what is in the enactment and ordinarily, a proviso is not interpreted as stating a general rule. In other words, a proviso qualifies the generality of the main enactment by providing an exception and taking out, as it were, from the main enactment, a portion which, but for the proviso, would fall within the main provision. Further, a proviso cannot be construed as nullifying the provision or as taking away completely a right conferred by the enactment. The following para from the decision in Sundaram Pillai (supra) is extracted as under: 36. While interpreting a proviso care must be taken that it is used to remove special cases from the general enactment and provide for them separately. 37. In short, generally speaking, a proviso is intended to limit the enacted provision so as to except something which would have otherwise been within it or in some measure to modify the enacting clause. Sometimes a proviso may be embedded in the main provision and becomes an integral part of it so as to amount to a 14

substantive provision itself. 39. In the case of STO, Circle- I, Jabalpur v. Hanuman Prasad [(1967) 1 SCR 831 : AIR 1967 SC 565 : (1967) 19 STC 87] Bhargava, J. observed thus: “It is well-recognised that a proviso is added to a principal clause primarily with the object of taking out of the scope of that principal clause what is included in it and what the legislature desires should be excluded.” 43. We need not multiply authorities after authorities on this point because the legal position seems to be clearly and manifestly well established. To sum up, a proviso may serve four different purposes: (1) qualifying or excepting certain provisions from the main enactment: (2) it may entirely change the very concept of the intendment of the enactment by insisting on certain mandatory conditions to be fulfilled in order to make the enactment workable: (3) it may be so embedded in the Act itself as to become an integral part of the enactment and thus acquire the tenor and colour of the substantive enactment itself; and (4) it may be used merely to act as an optional addenda to the enactment with the sole object of explaining the real intendment of the statutory provision.” We deem it fit to reiterate Tirur Medical Stores vs. State of Kerala, 1978 KLT 415, regarding the interpretation of the expression “proceed to determine.” The Kerala High Court had clarified that the expression “proceed to determine” was sufficiently comprehensive to denote the entirety of the proceeding undertaken by Revenue authorities. Thus, the proceedings for the determination of the escaped turnover must necessarily commence and conclude by way of an appropriate order within the period stipulated in sub-section (1) of Section 25 and the third proviso thereto. It may be clarified that the expression “proceed to determine” is found in the amendment made to the KVAT Act with effect from 15

2017 Finance Act, whereas in the earlier amendment, the expression clearly was to “complete the assessment” in the third proviso of sub-section (1) of Section 25 which is also a clear indication of the intention of the Legislature to give a command to the concerned assessing officers seized of the proceedings which had been initiated under sub-section (1) of Section 25 to complete within the time-frame as stipulated in the said proviso. The amendment to the Kerala Finance Act, 2017 is with effect from 01.04.2017 and does not have any retrospective effect. In view of the aforesaid discussion, we do not find any merit in these appeals. The appeals are hence dismissed. No costs. Pending application(s), if any, shall stand disposed of. .......................J. ( B.V. NAGARATHNA ) .......................J. ( UJJAL BHUYAN ) NEW DELHI; AUGUST 2, 2023 16

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S). 4306/2022 THE ASSISTANT COMMISSIONER(ASSESSMENT) & ORS. APPELLANT(S) VERSUS M/S CHOLAYIL PVT. LTD. RESPONDENT(S) WITH C.A. No. 4472/2022, C.A. No. 4471/2022, C.A. No. 4333/2022, C.A. No. 4447/2022, C.A. No. 4448/2022, C.A. No. 4330/2022, C.A. No. 4332/2022, C.A. No. 4331/2022, C.A. No. 4316/2022, C.A. No. 4317/2022, C.A. No. 4320/2022, C.A. No. 4318/2022, C.A. No. 4326/2022, C.A. No. 4323/2022, C.A. No. 4475/2022, C.A. No. 4327/2022, C.A. No. 4329/2022, C.A. No. 4335/2022, C.A. No. 4334/2022, C.A. No. 4338/2022, C.A. No. 4456/2022, C.A. No. 4457/2022, C.A. No. 4336/2022, C.A. No. 4337/2022, C.A. No. 4458/2022, C.A. No. 4341/2022, C.A. No. 4340/2022, C.A. No. 4342/2022, C.A. No. 4486/2022, C.A. No. 4445/2022, C.A. No. 4430- 4434/2022, C.A. No. 4363-4367/2022, C.A. No. 4435-4439/2022, C.A. No. 4353-4357/2022, C.A. No. 4393-4397/2022, C.A. No. 4358- 4362/2022, C.A. No. 4378-4382/2022, C.A. No. 4308-4312/2022, C.A. No. 4398-4402/2022, C.A. No. 4465/2022, C.A. No. 4403-4407/2022, C.A. No. 4328/2022, C.A. No. 4449/2022, C.A. No. 4450/2022, C.A. No. 4451/2022, C.A. No. 4452/2022, C.A. No. 4453/2022, C.A. No. 4454/2022, C.A. No. 4455/2022, C.A. No. 4339/2022, Diary No(s). 11977/2022, C.A. No. 4446/2022, C.A. No. 4307/2022, C.A. No. 4459/2022, C.A. No. 4368-4372/2022, C.A. No. 4440-4444/2022, C.A. Nos. 4413-4417/2022, C.A. Nos. 4466-4470/2022, C.A. Nos. 4481- 4485/2022, C.A. Nos. 4408-4412/2022, C.A. Nos. 4474/2022, C.A. No. 4473/2022, C.A. No. 4314/2022, C.A. No. 4315/2022, C.A. No. 4476/2022, C.A. No. 4322/2022, C.A. No. 4321/2022, C.A. No. 4319/2022, C.A. No. 4324/2022, Diary No(s). 15704/2022, C.A. No. 173/2023, C.A. Nos. 4343-4347/2022, C.A. Nos. 4423-4429/2022, C.A. Nos. 4388-4392/2022, C.A. Nos. 4418-4422/2022, C.A. Nos. 4460- 4464/2022, C.A. Nos. 4383-4387/2022, C.A. Nos. 4348-4352/2022, C.A. Nos. 4477-4480/2022, C.A. Nos. 4373-4377/2022, C.A. No. 4313/2022 & C.A. No. 4325/2022 J U D G M E N T Delay condoned. 17

ITEM NO.103 COURT NO.12 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL NO(S).4306/2022 THE ASSISTANT COMMISSIONER(ASSESSMENT) & ORS. Appellant(s) VERSUS M/S CHOLAYIL PVT. LTD. Respondent(s) ([ GROUP MATTER ] ) WITH C.A. No. 4472/2022 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 194034/2019) C.A. No. 4471/2022 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 7892/2020) C.A. No. 4333/2022 (XI-A) C.A. No. 4447/2022 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 33618/2020 FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA 33619/2020) C.A. No. 4448/2022 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 32272/2020) C.A. No. 4330/2022 (XI-A) C.A. No. 4332/2022 (XI-A) C.A. No. 4331/2022 (XI-A) C.A. No. 4316/2022 (XI-A) C.A. No. 4317/2022 (XI-A) C.A. No. 4320/2022 (XI-A) C.A. No. 4318/2022 (XI-A) C.A. No. 4326/2022 (XI-A) C.A. No. 4323/2022 (XI-A) C.A. No. 4475/2022 (XI-A) 33

(FOR CONDONATION OF DELAY IN FILING ON IA 195738/2019) C.A. No. 4327/2022 (XI-A) C.A. No. 4329/2022 (XI-A) C.A. No. 4335/2022 (XI-A) C.A. No. 4334/2022 (XI-A) C.A. No. 4338/2022 (XI-A) (FOR ADMISSION and I.R..) C.A. No. 4456/2022 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 86089/2020) C.A. No. 4457/2022 (XI-A) (FOR ADMISSION and I.R. and IA No.88509/2020-CONDONATION OF DELAY IN FILING) C.A. No. 4336/2022 (XI-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 105649/2020 IA No. 105649/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 4337/2022 (XI-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 106666/2020 IA No. 106666/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 4458/2022 (XI-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 121615/2020 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 121616/2020) C.A. No. 4341/2022 (XI-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 81860/2021 IA No. 81860/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 4340/2022 (XI-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 73431/2021 IA No. 73431/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 4342/2022 (XI-A) (FOR ADMISSION and I.R. and IA No.91586/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) 34

C.A. No. 4486/2022 (XI-A) (FOR ADMISSION and I.R. and IA No.88073/2021-CONDONATION OF DELAY IN FILING and IA No.88074/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 121219/2021 - APPLICATION FOR TAGGING/DETAGGING) C.A. No. 4445/2022 (XI-A) C.A. No. 4430-4434/2022 (XI-A) C.A. No. 4363-4367/2022 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 34880/2019 FOR APPROPRIATE ORDERS/DIRECTIONS ON IA 49103/2021) C.A. No. 4435-4439/2022 (XI-A) C.A. No. 4353-4357/2022 (XI-A) C.A. No. 4393-4397/2022 (XI-A) C.A. No. 4358-4362/2022 (XI-A) C.A. No. 4378-4382/2022 (XI-A) (The sc Nos.13123 and 13126 of 2021 arising ourt of wp(c) nos. 38711/2016 and WP no. 39776/2016 have been disposed of as per order dated 17.08.2021) C.A. No. 4308-4312/2022 (XI-A) C.A. No. 4398-4402/2022 (XI-A) C.A. No. 4465/2022 (XI-A) C.A. No. 4403-4407/2022 (XI-A) (IA No. 191549/2019 - INTERVENTION APPLICATION) C.A. No. 4328/2022 (XI-A) C.A. No. 4449/2022 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 82599/2020) C.A. No. 4450/2022 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 110955/2020) C.A. No. 4451/2022 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 84825/2020) C.A. No. 4452/2022 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 83194/2020) C.A. No. 4453/2022 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 83402/2020) 35

C.A. No. 4454/2022 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 88591/2020) C.A. No. 4455/2022 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 132594/2020 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 132597/2020) C.A. No. 4339/2022 (XI-A) (IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 120277/2020 IA No. 120277/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 11977/2022 (XI-A) (FOR ADMISSION and I.R. and IA No.105127/2022-CONDONATION OF DELAY IN FILING and IA No.105128/2022-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) C.A. No. 4446/2022 (XI-A) (FOR ADMISSION and I.R. and IA No.60534/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 4307/2022 (XI-A) C.A. No. 4459/2022 (XI-A) C.A. No. 4368-4372/2022 (XI-A) C.A. No. 4440-4444/2022 (XI-A) C.A. No. 4413-4417/2022 (XI-A) C.A. No. 4466-4470/2022 (XI-A) C.A. No. 4481-4485/2022 (XI-A) C.A. No. 4408-4412/2022 (XI-A) C.A. No. 4474/2022 (XI-A) C.A. No. 4473/2022 (XI-A) C.A. No. 4314/2022 (XI-A) C.A. No. 4315/2022 (XI-A) C.A. No. 4476/2022 (XI-A) C.A. No. 4322/2022 (XI-A) C.A. No. 4321/2022 (XI-A) 36

C.A. No. 4319/2022 (XI-A) C.A. No. 4324/2022 (XI-A) Diary No(s). 15704/2022 (XI-A) (FOR ADMISSION and I.R. and IA No.101629/2022-CONDONATION OF DELAY IN FILING and IA No.101630/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.101628/2022-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) C.A. No. 173/2023 (XI-A) (FOR ADMISSION and I.R. and IA No.198255/2022-CONDONATION OF DELAY IN FILING and IA No.198257/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 4343-4347/2022 (XI-A) C.A. No. 4423-4429/2022 (XI-A) C.A. No. 4388-4392/2022 (XI-A) C.A. No. 4418-4422/2022 (XI-A) C.A. No. 4460-4464/2022 (XI-A) C.A. No. 4383-4387/2022 (XI-A) C.A. No. 4348-4352/2022 (XI-A) C.A. No. 4477-4480/2022 (XI-A) C.A. No. 4373-4377/2022 (XI-A) C.A. No. 4313/2022 (XI-A) C.A. No. 4325/2022 (XI-A) Date : 02-08-2023 These appeals were called on for hearing today. CORAM : HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE UJJAL BHUYAN For Appellant(s) Mr. G. Prakash, AOR Mr. Rakesh Dwivedi, Sr. Adv. Mr. Pallav Shishodia, Sr. Adv. Mr. C. K. Sasi, AOR Ms. Meena K Pouiose, Adv. 37

For Respondent(s) Mr. S. Ganesh, Sr. Adv. Mr. S Sukumaran, Adv. Mr. Anand Sukumar, AOR Mr. Bhupesh Kr. Pathak, Adv. Mrs. Ruche Anand, Adv. Mr. Haris Beeran, Adv. Mr. Azhar Alsees, Adv. Ms. Pallavi Pratap, AOR Ms. Kavita Jha, AOR Ms. Kavita Jha, Adv. Mr. Shammi Kapoor, Adv. Ms. Swati Agarwal, Adv. Ms. Prachi Jain, Adv. Mr. Hrishikesh Baruah, AOR Mr. Kumar Kshitij, Adv. Mr. P.N. Ravindran, Sr. Adv. Mr. P. S. Sudheer, AOR Mr. Rishi Maheshwari, Adv. Ms. Anne Mathew, Adv. Mr. Bharat Sood, Adv. Ms. Miranda Soloman, Adv. Mr. Ray Abraham, Adv. Ms. Reena Roy, Adv. Ms. Seema Jain, Adv. Mr. Akhil Abraham Roy, Adv. Mr. Yaudhinder Lal, Adv. Mr. Himinder Lal, AOR Mr. Romy Chacko, AOR Mr. C. K. Sasi, AOR Mr. Ramesh Babu M. R., AOR Mr. P.R. Ajith Kumar, Adv. Mr. Pranav P.P., Adv. Mr. Aljo K. Joseph, AOR Mr. Ajeet Kumar, P.R., Adv. Ms. Shelna K, Adv. Mr. Ranjan Kumar, Adv. Ms. Prerana Chaturvedi, Adv. Ms. Manju Jetley, AOR Mr. Vipin Nair, AOR Mr. P.B. Suresh, Adv. Mr. Arindam Ghosh, Adv. 38

Mr. P.B. Shashank, Adv. Mr. Govind Manoharan, Adv. Mr. A. Karthik, AOR Ms. Smrithi Suresh, Adv. Mr. Arsh Khan, Adv. Ms. Sreepriya K, Adv. Ms. Neeta Sanjay Savale, Adv. Mr. Jogy Scaria, AOR Mr. Suvidutt M.s., AOR Ms. Deepika Singh, Adv. Ms. Disha Puri, Adv. Ms. Renu Yadav, Adv. Mr. Moirangmayum Chittaranjan Singh, Adv. Mr. Aman Khullar, Adv. Mr. R. Jawaharlal, Adv. Mr. Siddharth Bawa, Adv. Mr. Anuj Garg, Adv. Mr. Mohit Sharma, Adv. Mr. Mayank Kshirsagar, AOR Mr. K.parameshwar, AOR Ms. Arti Gupta, Adv. Ms. Kanti, Adv. Mr. Chinmay Kalgaonkar, Adv. Mr. A. Raghunath, AOR Mr. Jay Salva, Sr. Adv. Mr. Prakash Shah, Adv. Mr. Prabhat Kumar Chaurasia, Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Rahul Gupta, AOR Ms. Liz Mathew, AOR Ms. Bagavathy Vennimalai, Adv. Ms. Mallika Agarwal, Adv. Mr. Arvind P Datar, Sr. Adv. M/S. K J John And Co, AOR Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Mr. Prashant Kumar Nair, Adv. Mr. Abhishek Anand, Adv. Mr. Shreyash Kumar, Adv. Mr. Rahul Unnikrishnan, Adv. Mr. K.S. Mahadevan, Adv. Ms. Swati Bansal, Adv. 39

Mr. Ranga Rajan R. Adv. Mr. Rajesh Kumar, AOR Mr. Sriram P., AOR Mr. Alex Joseph, AOR Mr. Abid Ali Beeran P, AOR Mr. Puneet Agarwal, Adv. Mr. Yuvraj Singh, Adv. Mr. Chetan Kumar Shukla, Adv. Ms. Sujata Singh, Adv. Mr. Lakshay Laroiya, Adv. Mr. Santosh Kumar, AOR Mr. Rajeev Mishra, Adv. Mr. Sanand Ramakrishnan, AOR Mr. Madan M. Bora, Adv. Mr. Madan M Bora, Adv. Mr. S. S. Shroff, AOR Mr. V. Sridharan, Sr. Adv. Ms. Charanya Lakshmikumaran, AOR Ms. Apeksha Mehta, Adv. Mr. Sahil Parghi, Adv. Ms. Umang Motiyani, Adv. Ms. Neha Chodhary, Adv. Mr. Falgimi Gupta, Adv. Mr. V. K. Sidharthan, AOR Mr. Sahil Tagotra, AOR Mr. Abhishek Pandey, Adv. Ms. Abhivyakti Banerjee, Adv. Ms. Sakshi Garg, Adv. Mr. George Pothan Poothicote, Adv. Ms. Manisha Singh, Adv. Mr. Abhishek Pandey, adv. Mr. Abhivyakti Banerjee, Adv. Mr. Renjith B. Marar, Adv. Ms. Lakshmi N. Kaimal, AOR Mr. Arun Poomulli, Adv. Ms. Ashu Jain, Adv. Mr. Davesh Kumar Sharma, Adv. Mr. Mahesh Agarwal, Adv. Mr. M. S. Ananth, Adv. Ms. Sayaree Basu Mallik, Adv. 40

Mr. Abhinabh Garg, Adv. Mr. E. C. Agrawala, AOR Ms. Malini Poduval, AOR Mr. Chinmaya Khaladkar, Adv. Mr. Uday B. Dube, AOR Mr. Kaustubh Dube, Adv. Mr. Mohammed Sadique T.a., AOR UPON hearing the counsel the Court made the following O R D E R C.A. No. 4486/2022: Learned counsel for the respondent(s) submitted that this appeal may be de-linked as the issues raised in the said appeal is not identical with the issues raised in the other connected appeals. In view of the aforesaid submission, this appeal is de-linked with the other appeals. List on 03.08.2023. Rest of the Matters: Delay of 98 days in Diary No(s).11977/2022 and 308 days in Diary No(s). 15704/2022 condoned. Leave granted in Diary No(s).11977/2022 and Diary No(s). 15704/2022. The appeals are dismissed in terms of the signed order. Pending application(s), if any, shall stand disposed of. (RADHA SHARMA) (MALEKAR NAGARAJ) COURT MASTER (SH) COURT MASTER (NSH) (Signed order is placed on the file) 41

ITEM NO.13 COURT NO.4 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 39593/2022 (Arising out of impugned final judgment and order dated 11-08-2022 in WP(C) No. 30061/2018 passed by the High Court Of Kerala At Ernakulam) THE STATE OF KERALA & ORS. Petitioner(s) VERSUS DAISY VINCENT Respondent(s) (FOR ADMISSION and I.R. and IA No.198255/2022-CONDONATION OF DELAY IN FILING and IA No.198257/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 04-01-2023 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MR. JUSTICE C.T. RAVIKUMAR For Petitioner(s) Mr. C. K. Sasi, AOR Mr. Abdulla Naseeh V T, Adv. Ms. Meena K Poulose, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Leave granted. Tag with Civil Appeal No. 4307/2022. (MEENAKSHI KOHLI) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS ASSISTANT REGISTRAR

ITEM NOS.6+45 COURT NO.14 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 15704/2022 (Arising out of impugned final judgment and order dated 04-02-2019 in WP(C) No. 22763/2018 passed by the High Court Of Kerala At Ernakulam) THE ASSISTANT COMMISSIONER (ASSMT) & ORS. Petitioner(s) VERSUS M/S SURABHI STEELS (P) LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.101629/2022-CONDONATION OF DELAY IN FILING and IA No.101630/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.101628/2022-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ) WITH Diary No(s). 11977/2022 (FOR ADMISSION and I.R. and IA No.105127/2022-CONDONATION OF DELAY IN FILING and IA No.105128/2022-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ) Date : 01-08-2022 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE SURYA KANT HON'BLE MR. JUSTICE ABHAY S. OKA For Petitioner(s) Mr. C. K. Sasi, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the application(s) for condonation of delay in filing and refiling the special leave petition(s) as well as on the special leave petitions. Tag with Civil Appeal No.4307/2022 (The Commercial Tax Officer Vs. S Najeem Sajeer Manzil ). (NIRMALA NEGI) (PREETHI T.C.) COURT MASTER (SH) BRANCH OFFICER

1 REVISED ITEM NO.7 COURT NO.3 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 39312/2018 (Arising out of impugned final judgment and order dated 05-07-2018 in WA No. 1184/2013 passed by the High Court Of Kerala At Ernakulam) THE ASSISTANT COMMISSIONER(ASSESSMENT) & ORS. Petitioner(s) VERSUS M/S CHOLAYIL PVT. LTD. Respondent(s) (IA No. 159451/2018 - CONDONATION OF DELAY IN FILING) WITH SLP(C) No. 704/2022 (XI-A) Diary No(s). 3188/2020 (XI-A) (IA No. 32272/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 1086/2020 (XI-A) (IA 33619/2020, IA No. 33618/2020 - CONDONATION OF DELAY IN FILING IA No. 33619/2020 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS), SLP(C) No. 6772/2020 (XI-A) SLP(C) No. 6532/2020 (XI-A) SLP(C) No. 29257/2019 (XI-A) SLP(C) No. 29710/2019 (XI-A)) SLP(C) No. 30125/2019 (XI-A) SLP(C) No. 29831/2019 (XI-A) Diary No(s). 44563/2019 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 195738/2019 IA No. 195738/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 1131/2020 (XI-A) Diary No(s). 45966/2019 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 7892/2020 IA No. 7892/2020 - CONDONATION OF DELAY IN FILING)

2 SLP(C) No. 10203/2020 (XI-A) SLP(C) No. 9073/2020 (XI-A) SLP(C) No. 6150/2020 (XI-A) SLP(C) No. 6767/2020 (XI-A) SLP(C) No. 13365-13369/2021 (XI-A) SLP(C) No. 12743-12747/2021 (XI-A) SLP(C) No. 7128-7132/2019 (XI-A) Diary No(s). 7351/2019 (XI-A) IA No. 46195/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 28848/2019 (XI-A) SLP(C) No. 29786/2019 (XI-A) SLP(C) No. 1130/2020 (XI-A) SLP(C) No. 1128/2020 (XI-A) Diary No(s). 8467/2020 (XI-A) (IA No. 82599/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 9822/2020 (XI-A) (IA No. 110955/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 9825/2020 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 84825/2020 IA No. 84825/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 9832/2020 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 83194/2020 IA No. 83194/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 10125/2020 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 83402/2020 IA No. 83402/2020 - CONDONATION OF DELAY IN FILING) SLP(C) No. 13355/2020 (XI-A) (FOR ADMISSION and I.R..) Diary No(s). 10144/2020 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 88591/2020 IA No. 88591/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 10317/2020 (XI-A)

3 (FOR CONDONATION OF DELAY IN FILING ON IA 86089/2020 IA No. 86089/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 10321/2020 (XI-A) (FOR ADMISSION and I.R. and IA No.88509/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 12299/2020 (XI-A) (IA No. 105649/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 12462/2020 (XI-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 106666/2020, IA No. 106666/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 24943/2020 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 132594/2020 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 132597/2020, IA No. 132594/2020 - CONDONATION OF DELAY IN FILING IA No. 132597/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14114/2020 (XI-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 120277/2020 AND IA No. 120277/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 25195/2020 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 121615/2020 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 121616/2020, IA No. 121615/2020 - CONDONATION OF DELAY IN FILING IA No. 121616/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 10807/2021 (XI-A) (IA No. 81860/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 8397/2021 (XI-A) (IA No. 73431/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11780/2021 (XI-A) (FOR ADMISSION and I.R. and IA No.91586/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 16535/2021 (XI-A) (FOR ADMISSION and I.R. and IA No.88073/2021-CONDONATION OF DELAY IN FILING and IA No.88074/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT, IA No. 121219/2021 - APPLICATION FOR TAGGING/DETAGGING, IA No. 88073/2021 - CONDONATION OF DELAY IN FILING)

4 SLP(C) No. 7398/2022 (XI-A) (FOR ADMISSION and I.R. and IA No.60534/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 13173-13177/2021 (XI-A) (IA No. 191549/2019 - INTERVENTION APPLICATION) SLP(C) No. 13168-13172/2021 (XI-A) Diary No(s). 6328/2019 (XI-A) (IA No. 46712/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 13178-13182/2021 (XI-A) SLP(C) No. 29199/2018 (XI-A) SLP(C) No. 12753-12757/2021 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 34880/2019 FOR APPROPRIATE ORDERS/DIRECTIONS ON IA 49103/2021) SLP(C) No. 13161-13165/2021 (XI-A) SLP(C) No. 23762/2019 (XI-A) Diary No(s). 42539/2018 (XI-A) (IA No. 167284/2018 - CONDONATION OF DELAY IN FILING) SLP(C) No. 13380-13384/2021 (XI-A) SLP(C) No. 12758-12762/2021 (XI-A) SLP(C) No. 12748-12752/2021 (XI-A) SLP(C) No. 13372-13376/2021 (XI-A) SLP(C) No. 13122-13126/2021 (XI-A) (The sc Nos.13123 and 13126 of 2021 arising out of wp(c) nos. 38711/2016 and WP no. 39776/2016 have been disposed of as per order dated 17.08.2021) Diary No(s). 6336/2019 (XI-A) IA No. 46702/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 13338-13344/2021 (XI-A) SLP(C) No. 13326-13330/2021 (XI-A) Diary No(s). 26184/2019 (XI-A) (IA No. 122840/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 25142/2019 (XI-A) Diary No(s). 38991/2019 (XI-A)

5 (IA No. 176230/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 29788/2019 (XI-A) SLP(C) No. 29834/2019 (XI-A) SLP(C) No. 12731-12735/2021 (XI-A) SLP(C) No. 13183-13187/2021 (XI-A) SLP(C) No. 13156-13160/2021 (XI-A) Diary No(s). 7916/2019 (XI-A) (IA No. 52220/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 13130-13134/2021 (XI-A) SLP(C) No. 12736-12740/2021 (XI-A) Diary No(s). 9798/2019 (XI-A) IA No. 69983/2019 - CONDONATION OF DELAY IN FILING IA No. 69984/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 13091-13095/2021 (XI-A) SLP(C) No. 12215/2019 (XI-A) Diary No(s). 27591/2019 (XI-A) IA No. 124048/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 29828/2019 (XI-A) SLP(C) No. 29777/2019 (XI-A) SLP(C) No. 30073/2019 (XI-A) Diary No(s). 44214/2019 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 194034/2019 IA No. 194034/2019 - CONDONATION OF DELAY IN FILING) Date : 18-05-2022 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE ABHAY S. OKA HON'BLE MR. JUSTICE J.B. PARDIWALA For Petitioner(s) Mr. G. Prakash, AOR Mr. Rakesh Dwivedi, Sr. Adv.

6 Mr. Arya Tripathy, Adv. Mr. C. K. Sasi, AOR Mr. Abdulla Naseeh V.T., Adv. Ms. Meena K.P., Adv. For Respondent(s) Mr. S. Ganesh, Sr. Adv. Mr. Anand Sukumar, AOR Mr. S. Sukumaran, Adv. Mr. Bhupesh Kumar Pahak, Adv. Mr. Hrishikesh Baruah, AOR Ms. Radhika Gupta, Adv. Mr. Harish Beeran, Adv. Mr. Mushtaq Salim, Adv. Mr. Usman Ghani Khan, Adv. Mr. Azhar Assees, Adv. Ms. Pallavi Pratap, AOR Mr. P.N. Ravindran, Sr. Adv. Mr. P. S. Sudheer, AOR Mr. Rishi Maheshwari, Adv. Ms. Anne Mathew, Adv. Ms. Shruti Jose, Adv. Mr. Romy Chacko, AOR Mr. Sudesh Kumar, Adv. Mr. Shami Kapoor, Adv. Ms. Kavita Jha, AOR Mr. Udit Haresh, Adv. Mr. Parag Tripathi, Sr. Adv. Mr. K. Sreekumar, Sr. Adv. Mr. Ramesh Babu M. R., AOR Mr. Sajith. P, AOR Mr. T. G. Narayanan Nair, AOR Mr. Roy Abraham, Adv. Ms. Reena Roy, Adv. Ms. Rajni Ohri Lal, Adv. Mr. Akhil Abraham, Adv. Mr. Himinder Lal, AOR Ms. Prerana Chaturvedi, Adv. Ms. Manju Jetley, AOR Mr. Vipin Nair, AOR Mr. P.B. Suresh, Adv. Mr. Arindam Ghosh, Adv.

7 Mr. Karthika Jayashankar, Adv. Mr. Prakash Baghel, Adv. Mr. Govind Manoharan, Adv. Ms. Madhushru Maitra, Adv. Mr. A. Karthik, AOR Mr. Suvidutt M.S., AOR Mr. Rishesh Sikarwar, Adv. Mr. Dinesh Menon, Adv. Ms. Vijaylakshmi Raju, Adv. Mrs. Anu B., Adv. Mr. Sanand Ramakrishnan, AOR Mr. Rajeev Mishra, Adv. Mr. Sunil Narayanan, Adv. Mr. Mayank Kshirsagar, AOR Mr. K.Parameshwar, AOR Ms. A. Sregurupriya, Adv. Mr. A. Raghunath, AOR M/S. K J John And Co, AOR Mr. Rajesh Kumar, AOR Mr. Jay Savla, Sr. Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Prabhat Kumar Chaurasia, Adv. Ms. Radhika Nair, Adv. Mr. Rahul Gupta, AOR Ms. Liz Mathew, AOR Mr. Navneet R., Adv. Ms. Sonali Jain, Adv. Mr. Sriram P., AOR Mr. Abid Ali Beeran P, AOR Mr. V. K. Sidharthan, AOR Mr. Renjith. B, AOR Mr. S. Ganesh, Adv. Mr. S. Sukumar, Adv. Mr. Anand Sukumar, Adv. Mr. Bhupesh Pathak, Adv. Ms. Shine P. Saridhar, Adv. Mr. K. Giressh Kumar, Adv. Mr. Shine P. Saridhar, Adv. Mr. Alex Joseph, AOR Mr. Puneet Agarwal, Adv. Mr. Yuvraj Singh, Adv. Mr. Chetan Kumar Shukla, Adv.

8 Mr. Santosh Kumar, AOR Mr. V. Sridharan, Sr. Adv. Mr. Aditya Bhattacharya, Adv. Ms. Apeksha Mehta, Adv. Ms. Mounika Kasturi, Adv. Ms. Charanya Lakshmikumaran, AOR Mr. Uday B. Dube, AOR Mr. Kaustubh Dube, Adv. Mr. Mahesh Agarwal, Adv. Mr. M.S Ananth, Adv. Mr. Sayaree Basu Mallik, Adv. Mr. E. C. Agrawala, AOR Mr. Renjith B. Marar Ms. Lakshmi N. Kaimal, AOR Mr. M.J. Santosh, Adv. Mr. Arun Poonmulli, Adv. Mr. Mohammed Sadique T.A., AOR Mrs. Anu K. Joy, Adv. Mr. Alim Anvar, Adv. Mr. K.S. Mahadevan, AOR Mr. Rangarajan R., Adv. Ms. Swati Bansal, Adv. Mr. Rajesh Kumar, Adv. Mr. Brij Kant Mishra, Adv. Mr. Hitesh Kumar Sharma, Adv. Mr. S.K. Rajora, Adv. Mr. Akhileshwar Jha, Adv. Ms. Shweta Sand, Adv. Ms. Niharika Dwivedi, Adv. UPON hearing the counsel the Court made the following O R D E R Learned counsel for the petitioner(s), on instructions, submits that some of the respondents (as per office report dated 01.09.2021) have taken recourse to Amnesty Scheme in SLP(C) Nos. 13156-13160, 13380-13384 and 13183-13187 of 2021 . Hence, these petitions be

9 treated as disposed of as against the concerned respondents referred to in the office report dated 01.09.2021. The special leave petitions against the remaining respondents in the concerned petitions to continue. We order accordingly. Delay condoned in the concerned petitions. Leave granted. I.A. No. 107589 of 2021 in SLP(C) Nos. 13122-13126 of 2021 to be heard alongwith main matter, as prayed. List these matters in the third week of September, 2022. The State to file written submissions within four weeks from today. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.11 COURT NO.3 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 7398/2022 (Arising out of impugned final judgment and order dated 25-09-2020 in WP(C) No. 5700/2018 passed by the High Court Of Kerala At Ernakulam) THE COMMERCIAL TAX OFFICER Petitioner(s) VERSUS M/S N.J BUSINESS CORPORATION Respondent(s) (FOR ADMISSION and I.R. and IA No.60534/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 06-05-2022 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE ABHAY S. OKA For Petitioner(s) Mr. C. K. Sasi, AOR Ms. Meena K.P., Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Tag this matter with Diary No. 39312 of 2018 and connected cases, if any, to be listed on 18.05.2022. If any matter is unready, appropriate office report be circulated for consideration. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

ITEM NO.14 Court 11 (Video Conferencing) SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 28137/2021 (Arising out of impugned final judgment and order dated 16-10-2014 in WA No. 1184/2013 passed by the High Court Of Kerala At Ernakulam) THE ASSISTANT COMMISSIONER & ORS. Petitioner(s) VERSUS M/S. CHOLAYIL PVT.LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.166191/2021-CONDONATION OF DELAY IN FILING and IA No.166192/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 10-01-2022 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE HEMANT GUPTA HON'BLE MR. JUSTICE V. RAMASUBRAMANIAN For Petitioner(s) Mr. Pallav Sisodia, Sr. Adv. Mr. C. K. Sasi, Adv. Mr. Abdullah Naseeh, Adv. Ms. Meena K. P., Adv. Mr. G. Prakash, AOR For Respondent(s) Mr. S. Ganesh, Sr. Adv. Mr. S. Sukumaran, Adv. Mr. Anand Sukumar, AOR Mr. Bhupesh Kumar Pathak, Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP (C) D. No. 39312 of 2018. (JAYANT KUMAR ARORA) (ANITA RANI AHUJA) COURT MASTER ASSISTANT REGISTRAR

ITEM NO.12 Court 3 (Video Conferencing) SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 28137/2021 (Arising out of impugned final judgment and order dated 16-10-2014 in WA No. 1184/2013 passed by the High Court Of Kerala At Ernakulam) THE ASSISTANT COMMISSIONER & ORS. Petitioner(s) VERSUS M/S. CHOLAYIL PVT.LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.166191/2021-CONDONATION OF DELAY IN FILING and IA No.166192/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 03-01-2022 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE C.T. RAVIKUMAR For Petitioner(s) Mr. Pallav Sisodia, Sr. Adv. Mr. C.K. Sasi, AOR Mr. Abdullah Naseeh, Adv. Ms. Meena K.P., Adv. For Respondent(s) Mr. S. Ganesh, Sr. Adv. Mr. S. Sukumaran, Adv. Mr. Anand Sukumar, AOR Mr. Bhupesh Pathak, Adv. UPON hearing the counsel the Court made the following O R D E R List the matter before the Bench of which one of us (Hon’ble Mr. Justice C.T. Ravikumar) is not a member. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

1 ITEM NO.4 Court 3 (Video Conferencing) SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 39312/2018 (Arising out of impugned final judgment and order dated 05-07-2018 in WA No. 1184/2013 passed by the High Court Of Kerala At Ernakulam) THE ASSISTANT COMMISSIONER(ASSESSMENT) & ORS. Petitioner(s) VERSUS M/S CHOLAYIL PVT. LTD. Respondent(s) IA No. 159451/2018 - CONDONATION OF DELAY IN FILING) WITH SLP(C) No. 28848/2019 (XI-A) Diary No(s). 45966/2019 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 7892/2020 IA No. 7892/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 3188/2020 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 32272/2020 IA No. 32272/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 1086/2020 (XI-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 33618/2020 FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA 33619/2020 IA No. 33618/2020 - CONDONATION OF DELAY IN FILING IA No. 33619/2020 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 6772/2020 (XI-A) SLP(C) No. 29199/2018 (XI-A) Diary No(s). 42539/2018 (XI-A) IA No. 167284/2018 - CONDONATION OF DELAY IN FILING) SLP(C) No. 13365-13369/2021 (XI-A) IA No. 41345/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 12753-12757/2021 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 34880/2019 FOR APPROPRIATE ORDERS/DIRECTIONS ON IA 49103/2021 IA No. 49103/2021 - APPROPRIATE ORDERS/DIRECTIONS IA No. 34880/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 12758-12762/2021 (XI-A)

2 IA No. 33950/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 12743-12747/2021 (XI-A) IA No. 39251/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 13161-13165/2021 (XI-A) IA No. 35209/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 13380-13384/2021 (XI-A) SLP(C) No. 7128-7132/2019 (XI-A) Diary No(s). 6328/2019 (XI-A) IA No. 46712/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 13168-13172/2021 (XI-A) IA No. 47222/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 7351/2019 (XI-A) IA No. 46195/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 13178-13182/2021 (XI-A) IA No. 52538/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 13173-13177/2021 (XI-A) IA No. 46230/2019 - CONDONATION OF DELAY IN FILING IA No. 191549/2019 - INTERVENTION APPLICATION) SLP(C) No. 23762/2019 (XI-A) SLP(C) No. 29257/2019 (XI-A) SLP(C) No. 29786/2019 (XI-A) SLP(C) No. 29710/2019 (XI-A) SLP(C) No. 30125/2019 (XI-A) SLP(C) No. 29831/2019 (XI-A) SLP(C) No. 1130/2020 (XI-A) Diary No(s). 44563/2019 (XI-A) ( FOR CONDONATION OF DELAY IN FILING ON IA 195738/2019 IA No. 195738/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 1128/2020 (XI-A) SLP(C) No. 1131/2020 (XI-A) SLP(C) No. 10203/2020 (XI-A) SLP(C) No. 9073/2020 (XI-A)

3 SLP(C) No. 6150/2020 (XI-A) SLP(C) No. 6767/2020 (XI-A) SLP(C) No. 6532/2020 (XI-A) Diary No(s). 8467/2020 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 82599/2020 IA No. 82599/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 9822/2020 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 110955/2020 IA No. 110955/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 9825/2020 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 84825/2020 IA No. 84825/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 9832/2020 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 83194/2020 IA No. 83194/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 10125/2020 (XI-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 83402/2020 IA No. 83402/2020 - CONDONATION OF DELAY IN FILING) SLP(C) No. 13355/2020 (XI-A) (FOR ADMISSION and I.R..) Diary No(s). 10144/2020 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 88591/2020 IA No. 88591/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 10317/2020 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 86089/2020 IA No. 86089/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 10321/2020 (XI-A) (FOR ADMISSION and I.R. and IA No.88509/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 12299/2020 (XI-A) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 105649/2020 IA No. 105649/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 12462/2020 (XI-A) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 106666/2020 IA No. 106666/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 24943/2020 (XI-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 132594/2020 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 132597/2020 IA No. 132594/2020 - CONDONATION OF DELAY IN FILING IA No. 132597/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

4 SLP(C) No. 14114/2020 (XI-A) (IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 120277/2020 IA No. 120277/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 25195/2020 (XI-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 121615/2020 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 121616/2020 IA No. 121615/2020 - CONDONATION OF DELAY IN FILING IA No. 121616/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 10807/2021 (XI-A) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 81860/2021 IA No. 81860/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 8397/2021 (XI-A) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 73431/2021 IA No. 73431/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11780/2021 (XI-A) (FOR ADMISSION and I.R. and IA No.91586/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 16535/2021 (XI-A) (FOR ADMISSION and I.R. and IA No.88073/2021-CONDONATION OF DELAY IN FILING and IA No.88074/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 13372-13376/2021 (XI-A) IA No. 30501/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 13183-13187/2021 (XI-A) IA No. 40357/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 12748-12752/2021 (XI-A) SLP(C) No. 13122-13126/2021 (XI-A) IA No. 30829/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 13338-13344/2021 (XI-A) IA No. 48169/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 6336/2019 (XI-A) IA No. 46702/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 13156-13160/2021 (XI-A) IA No. 43812/2019 - CONDONATION OF DELAY IN FILING)

5 SLP(C) No. 13326-13330/2021 (XI-A) IA No. 53921/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 7916/2019 (XI-A) IA No. 52220/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 13130-13134/2021 (XI-A) IA No. 55525/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 26184/2019 (XI-A) IA No. 122840/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 27591/2019 (XI-A) IA No. 124048/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 25142/2019 (XI-A) Diary No(s). 38991/2019 (XI-A) IA No. 176230/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 29828/2019 (XI-A) SLP(C) No. 29788/2019 (XI-A) SLP(C) No. 29777/2019 (XI-A) SLP(C) No. 30073/2019 (XI-A) SLP(C) No. 29834/2019 (XI-A) SLP(C) No. 12731-12735/2021 (XI-A) IA No. 32552/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 12736-12740/2021 (XI-A) IA No. 63830/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9798/2019 (XI-A) IA No. 69983/2019 - CONDONATION OF DELAY IN FILING IA No. 69984/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 13091-13095/2021 (XI-A) (IA No. 57342/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 12215/2019 (XI-A) Diary No(s). 44214/2019 (XI-A) (FOR CONDONATION OF DELAY IN FILING ON IA 194034/2019 IA No. 194034/2019 - CONDONATION OF DELAY IN FILING) Date : 23-09-2021 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR

6 HON'BLE MR. JUSTICE DINESH MAHESHWARI HON'BLE MR. JUSTICE C.T. RAVIKUMAR For Petitioner(s) Mr. Rakesh Divedi Sr. Adv Mr. Jishnu M.L., Adv. Mr. G. Prakash, AOR Ms. Priyanka Prakash, Adv. Ms. Beena Prakash, Adv. For Respondent(s) Mr. Vipin Nair, AOR Mr. P.B. Suresh, Adv. Mr. Karthik Jayashankar, Adv. Mr. Arindam Ghosh, Adv. Mr. Prakash Baghel, Adv. Mr. Anshuman Bahadur, Adv. Mr. Sansal C. Nambiar, Adv. Mr. A. Karthik, AOR Mr. Arun Shankar, Adv. Mr. Saaketh Kasibhatla, Adv. Ms. Smrithi Suresh, Adv. Mr. Suvidutt M. S., AOR Mrs. Anu B., Adv. Ms. Vijayalakshmi Raju, Adv. Mrs. Dhanya C., Adv. Ms. Pallavi Pratap, AOR Mr. Hrishikesh Baruah, AOR Ms. Radhika Gupta, Adv. Mr. P.N. Ravindran, Sr. Adv. Mr. P. S. Sudheer, AOR Ms. Anne Mathew, Adv. Mr. Bharat Sood, Adv. Ms. Shruti Jose, Adv. Mr. V. Sridharan, Sr. Adv. Mr. GAjendra Jain, Adv. Mr. Sahal Parghi, Adv. Mr. Sriram Sridharan, Adv. Mr. Aditya Bhatacharya, Adv. Ms. Apeksha Mehta, Adv. Ms. Mounica Kasturi, Adv. Ms. Charanya Lakshmikumaran, AOR Ms. Kavita Jha, AOR Mr. Shammi Kapoor, Adv. Ms. Swati Agarwal, Adv. Mr. T. G. Narayanan Nair, AOR

7 Mr. Sri N. Muraleedharan Nair, Adv. Mr. Manish Nair, Adv. Mr. Romy Chacko, AOR Mr. Shakthi Chand Jaidwal, Adv. Mr. Ashwin Romy, Adv. Mr. Parag Tripathi, Sr. Adv. Mr. K. Sreekumar, Sr. Adv. Mr. Anil Kumar, Adv. Mr. Ramesh Babu M. R., AOR Ms. Swati Sethia, Adv. Mr. Sajith. P, AOR Mr. Himinder Lal, AOR Ms. Prerana Chaturvedi, Adv. Ms. Manju Jetley, AOR Mr. A. Raghunath, AOR Mr. Sanand Ramakrishnan, AOR Mr. Rajeev Mishra, Adv. Mr. Sunil Narayanan, Adv. Mr. R. Jawaharlal, Adv. Mr. Siddharth Bawa, Adv. Mr. Anuj Garg, Adv. Mr. Mayank Kshirsagar, AOR Mr. K. Parameshwar, AOR Ms. A. Sregurupriya, Adv. Mr. Prasad Hegde, Adv. Ms. Liz Mathew, AOR Mr. Navneet R., Adv. Ms. Sonali Jain, Adv. Mr. K.S. Mahadevan, Adv. Ms. Swati Bansal, Adv. Mr. Rajesh Kumar, AOR Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Mr. Rahul Unnikrishnan, Adv. Mr. Akhil Abraham Roy, Adv. Mr. Vijay Valsan, Adv. For M/S. K J John And Co, AOR Mr. Jay Savla, Sr. Adv. Mr. Prakash Shah, Adv. Mr. Jasdeep Singh Dhillon, Adv.

8 Mr. Prabhat Kumar Chaurasia, Adv. Mr. Rahul Gupta, AOR Mr. V. K. Sidharthan, AOR Mr. Puneet Agrawal, Adv. Mr. Yuvraj Kumar Shukla, Adv. Mr. Chetan Kumar Shukla, Adv. Ms. Hemlata Rawat, Adv. Mr. Aayushmaan Vatsyayana, Adv. Mr. Santosh Kumar, AOR Mr. Punit Dutt Tyagi, AOR Mr. Sriram P., AOR Mr. Jose Jacob, Adv. Mr. Ashok Chacko, Adv. Mr. M.S. Vishnu Shankar, Adv. Mr. Sreenath, S. , Adv. Mrs. Athira G. Nair, Adv. Mr. Abid Ali Beeran P, AOR Mr. Renjith. B, AOR Mr. S. Ganesh, Sr. Adv. Mr. K. Gireesh Kumar, Adv. Mr. Shine P. SAsidhar, Adv. Mr. Linto K.B., Adv. Dr. S.K. Bose, Adv. Ms. Sangeetha M.R.,Adv. Mr. Alex Joseph, AOR Mr. Renjith B. Marar, Adv. Ms. Lakshmi N. Kaimal, AOR Ms. Surabhi Santosh, Adv. Mr. Arun Poomulli, Adv. Ms. Meera M., Adv. Mr. Balasubramaniam R., Adv. Mr. Anil Sharma, Adv. Ms. Malini Poduval, AOR Ms. Babita Shant, Adv. Mr. Uday B. Dube, AOR Mr. Mahesh Agarwal, Adv. Mr. M. S. Ananth, Adv. Mr. Sayaree Basu Mallik, Adv. Mr. E. C. Agrawala, AOR Mr. Mohammed Sadique T.a., AOR

9 Mr. S. Ganesh, Sr. Adv. Mr. K. Gireesh Kumar, Adv. Mr. Shine Shasidharan, Adv. Mr. Linto K. B., Adv. Dr. S. K. Bose, Adv. Ms. Sangeeta M. R., Adv. Ms. Usha Nandini, AOR UPON hearing the counsel the Court made the following O R D E R It is pointed out that the Hon'ble Mr. Justice C.T. Ravi Kumar was party to the judgment of full Judge Bench, which is referred to Division Bench in the impugned decision. Accordingly, list these matters after two weeks before a Bench of which (Hon'ble Mr. Justice C.T. Ravi Kumar) is not a member (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

1 ITEM NO.9 Court 3 (Video Conferencing) SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 39312/2018 (Arising out of impugned final judgment and order dated 05-07-2018 in WA No. 1184/2013 passed by the High Court of Kerala at Ernakulam) THE ASSISTANT COMMISSIONER(ASSESSMENT) & ORS. Petitioner(s) VERSUS M/S CHOLAYIL PVT. LTD. Respondent(s) IA No. 159451/2018 - CONDONATION OF DELAY IN FILING) WITH SLP(C) No. 28848/2019 Diary No(s). 45966/2019 (IA No. 7892/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 3188/2020 (IA No. 32272/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 1086/2020 (IA No. 33618/2020 - CONDONATION OF DELAY IN FILING IA No. 33619/2020 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 6772/2020 SLP(C) No. 29199/2018 Diary No(s). 42539/2018 IA No. 167284/2018 - CONDONATION OF DELAY IN FILING SLP(C) No. 13365-13369/2021 IA No. 41345/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 12753-12757/2021 (IA No. 49103/2021 - APPROPRIATE ORDERS/DIRECTIONS IA No. 34880/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 12758-12762/2021 IA No. 33950/2019 - CONDONATION OF DELAY IN FILING

2 SLP(C) No. 12743-12747/2021 IA No. 39251/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 13161-13165/2021 IA No. 35209/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 13380-13384/2021 SLP(C) No. 7128-7132/2019 Diary No(s). 6328/2019 IA No. 46712/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 13168-13172/2021 IA No. 47222/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 7351/2019 IA No. 46195/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 13178-13182/2021 IA No. 52538/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 13173-13177/2021 IA No. 46230/2019 - CONDONATION OF DELAY IN FILING IA No. 191549/2019 - INTERVENTION APPLICATION SLP(C) No. 23762/2019 SLP(C) No. 29257/2019 SLP(C) No. 29786/2019 SLP(C) No. 29710/2019 SLP(C) No. 30125/2019 SLP(C) No. 29831/2019 SLP(C) No. 1130/2020 Diary No(s). 44563/2019 (IA No. 195738/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 1128/2020 SLP(C) No. 1131/2020 SLP(C) No. 10203/2020 SLP(C) No. 9073/2020 SLP(C) No. 6150/2020

3 SLP(C) No. 6767/2020 SLP(C) No. 6532/2020 Diary No(s). 8467/2020 (IA No. 82599/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 9822/2020 (IA No. 110955/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 9825/2020 (IA No. 84825/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 9832/2020 (IA No. 83194/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 10125/2020 (IA No. 83402/2020 - CONDONATION OF DELAY IN FILING) SLP(C) No. 13355/2020 (FOR ADMISSION and I.R..) Diary No(s). 10144/2020 (IA No. 88591/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 10317/2020 (IA No. 86089/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 10321/2020 (FOR ADMISSION and I.R. and IA No.88509/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 12299/2020 (IA No. 105649/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 12462/2020 (IA No. 106666/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 24943/2020 (IA No. 132594/2020 - CONDONATION OF DELAY IN FILING IA No. 132597/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14114/2020 (IA No. 120277/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 25195/2020 (IA No. 121615/2020 - CONDONATION OF DELAY IN FILING

4 IA No. 121616/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 10807/2021 (IA No. 81860/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 8397/2021 (IA No. 73431/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11780/2021 (FOR ADMISSION and I.R. and IA No.91586/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 16535/2021 (FOR ADMISSION and I.R. and IA No.88073/2021-CONDONATION OF DELAY IN FILING and IA No.88074/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 13372-13376/2021 IA No. 30501/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 13183-13187/2021 IA No. 40357/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 12748-12752/2021 SLP(C) No. 13122-13126/2021 IA No. 30829/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 13338-13344/2021 IA No. 48169/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 12764-12768/2021 IA No. 46702/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 13156-13160/2021 IA No. 43812/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 13326-13330/2021 IA No. 53921/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 7916/2019 IA No. 52220/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 13130-13134/2021 IA No. 55525/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 26184/2019 IA No. 122840/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 27591/2019

5 IA No. 124048/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 25142/2019 Diary No(s). 38991/2019 IA No. 176230/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 29828/2019 SLP(C) No. 29788/2019 SLP(C) No. 29777/2019 SLP(C) No. 30073/2019 SLP(C) No. 29834/2019 SLP(C) No. 12731-12735/2021 IA No. 32552/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 12736-12740/2021 IA No. 63830/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 9798/2019 IA No. 69983/2019 - CONDONATION OF DELAY IN FILING IA No. 69984/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 13091-13095/2021 (IA No. 57342/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 12215/2019 Diary No(s). 44214/2019 (IA No. 194034/2019 - CONDONATION OF DELAY IN FILING) Date : 02-09-2021 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE HRISHIKESH ROY HON'BLE MR. JUSTICE C.T. RAVIKUMAR For Petitioner(s) Mr. Rakesh Divedi Sr. Adv (NP) Mr. Jishnu M.L., Adv. Mr. G. Prakash, AOR (NP) Ms. Priyanka Prakash, Adv. Ms. Beena Prakash, Adv. For Respondent(s) Mr. Vipin Nair, AOR Mr. A. Karthik, AOR

6 Mr. Arun Shankar, Adv. Mr. Saaketh Kasibhatla, Adv. Ms. Smrithi Suresh, Adv. Mr. Suvidutt M. S., AOR Mrs. Anu B., Adv. Ms. Vijayalakshmi Raju, Adv. Mrs. Dhanya C., Adv. Ms. Pallavi Pratap, AOR Mr. Hrishikesh Baruah, AOR Ms. Radhika Gupta, Adv. Mr. P. N. Ravindran, Sr. Adv. Mr. P. S. Sudheer, AOR Ms. Shruti Jose, Adv. Ms. Kavita Jha, AOR Mr. Shammi Kapoor, Adv. Ms. Swati Agarwal, Adv. Mr. T. G. Narayanan Nair, AOR Mr. Sri N. Muraleedharan Nair, Adv. Mr. Romy Chacko, AOR Mr. Shakthi Chand Jaidwal, Adv. Mr. Ashwin Romy, Adv. Mr. Parag Tripathi, Sr. Adv. Mr. K. Sreekumar, Sr. Adv. Mr. Ramesh Babu M. R., AOR Mr. Sajith. P, AOR Mr. Himinder Lal, AOR Ms. Prerana Chaturvedi, Adv. Ms. Manju Jetley, AOR Mr. A. Raghunath, AOR Mr. Sanand Ramakrishnan, AOR Mr. Rajeev Mishra, Adv. Mr. Sunil Narayanan, Adv. Mr. Sanjeev Kr. Mahara, Adv. Mr. Mayank Kshirsagar, AOR Mr. K. Parameshwar, AOR Ms. A. Sregurupriya, Adv.

7 Ms. Liz Mathew, AOR Ms. Sonali Jain, Adv. Mr. Rajesh Kumar, AOR Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Mr. Rahul Unnikrishnan, Adv. Mr. Akhil Abraham Roy, Adv. Mr. Vijay Valsan, Adv. For M/S. K J John And Co, AOR Mr. Jay Savla, Sr. Adv. Mr. Prakash Shah, Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Prabhat Kumar Chaurasia, Adv. Mr. Rahul Gupta, AOR Mr. V. K. Sidharthan, AOR Mr. Puneet Agrawal, Adv. Ms. Hemlata Rawat, Adv. Mr. Aayushmaan Vatsyayana, Adv. Mr. Chitvan Singhal, Adv. Mr. Yuvraj Singh, Adv. Mr. Chetan Kumar Shukla, Adv. Mr. Santosh Kumar, AOR Mr. Punit Dutt Tyagi, AOR Mr. Sriram P., AOR Mr. Abid Ali Beeran P, AOR Mr. Renjith. B, AOR Mr. Alex Joseph, AOR Mr. Renjith B. Marar, Adv. Ms. Lakshmi N. Kaimal, AOR Mr. Biju Vigneswar, Adv. Ms. Surabhi Santosh, Adv. Mr. Arun Poomulli, Adv. Ms. Meera M., Adv. Mr. Balasubramaniam R., Adv. Mr. Anil Sharma, Adv. Ms. Malini Poduval, AOR Ms. Babita Want, Adv. Mr. Uday B. Dube, AOR

8 Mr. Mahesh Agarwal, Adv. Mr. M. S. Ananth, Adv. Mr. Sayaree Basu Mallik, Adv. Mr. E. C. Agrawala, AOR Mr. Mohammed Sadique T.a., AOR Mr. S. Ganesh, Sr. Adv. Mr. K. Gireesh Kumar, Adv. Mr. Shine Shasidharan, Adv. Mr. Linto K. B., Adv. Dr. S. K. Bose, Adv. Ms. Sangeeta M. R., Adv. Ms. Usha Nandini, AOR UPON hearing the counsel the Court made the following O R D E R A request for adjournment is made by Mr. Jishnu M.L., learned counsel appearing for the petitioner on the ground that arguing counsel is in personal difficulty. List these matters on 23.09.2021. It is made clear that no request for further adjournment will be entertained, at the instance of the petitioner, on any count, on future dates. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

1 ITEM NO.7 Court 3 (Video Conferencing) SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 39312/2018 (Arising out of impugned final judgment and order dated 05-07-2018 in WA No. 1184/2013 passed by the High Court of Kerala at Ernakulam) THE ASSISTANT COMMISSIONER(ASSESSMENT) & ORS. Petitioner(s) VERSUS M/S CHOLAYIL PVT. LTD. Respondent(s) IA No. 159451/2018 - CONDONATION OF DELAY IN FILING WITH SLP(C) No. 28848/2019 Diary No(s). 45966/2019 (IA No. 7892/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 3188/2020 (IA No. 32272/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 1086/2020 (IA No. 33618/2020 - CONDONATION OF DELAY IN FILING IA No. 33619/2020 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 6772/2020 SLP(C) No. 29199/2018 Diary No(s). 42539/2018 IA No. 167284/2018 - CONDONATION OF DELAY IN FILING Diary No(s). 5027/2019 IA No. 41345/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 5028/2019 (IA No. 49103/2021 - APPROPRIATE ORDERS/DIRECTIONS IA No. 34880/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5147/2019

2 IA No. 33950/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 5155/2019 IA No. 39251/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 5160/2019 IA No. 35209/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 5317/2019 SLP(C) No. 7128-7132/2019 Diary No(s). 6328/2019 IA No. 46712/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 6333/2019 IA No. 47222/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 7351/2019 IA No. 46195/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 7631/2019 IA No. 52538/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 7636/2019 IA No. 46230/2019 - CONDONATION OF DELAY IN FILING IA No. 191549/2019 - INTERVENTION APPLICATION SLP(C) No. 23762/2019 SLP(C) No. 29257/2019 SLP(C) No. 29786/2019 SLP(C) No. 29710/2019 SLP(C) No. 30125/2019 SLP(C) No. 29831/2019 SLP(C) No. 1129/2020 SLP(C) No. 29989/2019 SLP(C) No. 1130/2020 Diary No(s). 44563/2019 (IA No. 195738/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 1128/2020

3 SLP(C) No. 1131/2020 SLP(C) No. 10203/2020 SLP(C) No. 9073/2020 SLP(C) No. 6150/2020 SLP(C) No. 6767/2020 SLP(C) No. 6532/2020 Diary No(s). 8467/2020 (IA No. 82599/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 9822/2020 (IA No. 110955/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 9825/2020 (IA No. 84825/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 9832/2020 (IA No. 83194/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 10125/2020 (IA No. 83402/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 10131/2020 (IA No. 88546/2020 - CONDONATION OF DELAY IN FILING) SLP(C) No. 13355/2020 (FOR ADMISSION and I.R..) Diary No(s). 10144/2020 (IA No. 88591/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 10317/2020 (IA No. 86089/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 10321/2020 (FOR ADMISSION and I.R. and IA No.88509/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 12299/2020 (IA No. 105649/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 12462/2020 (IA No. 106666/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 24943/2020

4 (IA No. 132594/2020 - CONDONATION OF DELAY IN FILING IA No. 132597/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14114/2020 (IA No. 120277/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 25195/2020 (IA No. 121615/2020 - CONDONATION OF DELAY IN FILING IA No. 121616/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 652/2021 (IA No. 3419/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 10807/2021 (IA No. 81860/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 3779-3781/2021 (IA No. 79934/2021 - APPLICATION FOR TAGGING/DETAGGING) SLP(C) No. 8397/2021 (IA No. 73431/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11780/2021 (FOR ADMISSION and I.R. and IA No.91586/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 16535/2021 (FOR ADMISSION and I.R. and IA No.88073/2021-CONDONATION OF DELAY IN FILING and IA No.88074/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 5152/2019 IA No. 30501/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 5321/2019 IA No. 40357/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 5323/2019 Diary No(s). 5509/2019 IA No. 30829/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 5564/2019 IA No. 48169/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 6336/2019

5 IA No. 46702/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 6466/2019 IA No. 43812/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 7915/2019 IA No. 53921/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 7916/2019 IA No. 52220/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 9049/2019 IA No. 55525/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 26184/2019 IA No. 122840/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 27591/2019 IA No. 124048/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 25142/2019 Diary No(s). 38991/2019 IA No. 176230/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 29828/2019 SLP(C) No. 29788/2019 SLP(C) No. 29777/2019 SLP(C) No. 30073/2019 SLP(C) No. 29834/2019 Diary No(s). 5031/2019 IA No. 32552/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 9794/2019 IA No. 63830/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 9798/2019 IA No. 69983/2019 - CONDONATION OF DELAY IN FILING IA No. 69984/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS Diary No(s). 10365/2019 (IA No. 57342/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 12215/2019 Diary No(s). 44214/2019

6 (IA No. 194034/2019 - CONDONATION OF DELAY IN FILING) Date : 17-08-2021 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE SANJIV KHANNA For Petitioner(s) Mr. C. K. Sasi, AOR Mr. Rakesh Divedi Sr. Adv Mr. G. Prakash, AOR Ms. Priyanka Prakash, Adv. Ms. Beena Prakash, Adv. For Respondent(s) Mr. Hrishikesh Baruah, AOR Ms. Radhika Gupta, Adv. Ms. Pallavi Pratap, AOR Mr. P. S. Sudheer, AOR Ms. Shruti Jose, Adv. Mr. Roy Abraham, Adv. Ms. Reena Roy, Adv. Ms. Samitharani M.R., Adv. Mr. Akhil Abraham, Adv. Mr. Himinder Lal, AOR Mr. T. G. Narayanan Nair, AOR Mr. N. Muraleedharan Nair, Adv. Mr. Romy Chacko, AOR Ms. Kavita Jha, AOR Ms. Swati Agarwal, Adv. Mr. Parag P Tripati, Sr. Adv Mr. K. Sreekumar, Sr. Adv Mr. Ramesh Babu M. R., AOR Mr. Sajith. P, AOR Mr. Prerna Chaturvedi, Adv. Ms. Manju Jetley, AOR Mr. Vipin Nair, AOR Mr. P.B. Suresh, Adv. Mr. Karthik Jayashankar, Adv. Mr. Arindam Ghosh, Adv. Mr. Anshuman Bahadur, Adv. Mr. Sanal C. Nambiar, Adv.ocate

7 Mr. Suvidutt M.s., AOR Mr. Sanand Ramakrishnan, AOR Mr. Rajeev Mishra, Adv. Mr. Sunil Narayanan, Adv. Mr. Sanjeev Kr. Mahara, Adv. Mr. R. Jawaharlal, Adv. Mr. Siddharth Bawa. Adv. Mr. Anuj Garg, Adv. Mr. Mayank Kshirsagar, AOR Mr. Pankhuri, Adv. Mr. Dhruv Chawla, Adv. Mr. K.parameshwar, AOR Ms. A. Sregurupriya, Adv. Mr. A. Raghunath, AOR Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Mr. Rahul Unnikrishnan, Adv. Mr. Akhil Abraham Roy, Adv. Mr. Vijay Valsan, Adv. For M/S. K J John And Co, AOR Mr. Jay Savla, Sr. Adv. Mr. Prakash Shah, Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Prabhat Kumar Chaurasia, Adv. Mr. Rahul Gupta, AOR Mr. V. K. Sidharthan, AOR Ms. Liz Mathew, AOR Mr. Navneet R, Adv. Ms. Sonali Jain, Adv. Mr. K. S. Mahadevan, Adv. Ms. Swati Bansal, Adv. Mr. Rajesh Kumar, AOR Mr. S. Ganesh, Sr. Adv. Mr. K. Gireesh Kumar, Adv. Mr. Shine Shasidharan, Adv. Mr. Alex Joseph, AOR Mr. Renjith. B, AOR Mr. Santosh Kumar, AOR Mr. Punit Dutt Tyagi, AOR

8 Mr. Ankit Parhar, Adv. Mr. Aditya Thyagarajan, Adv. Ms. Rashi Shrivastava, Adv. Mr. Sriram Parakkat, AOR Mr. M.S Vishnu Shankar, Adv. Mr. Sreenath S, Adv. Mrs. Athira G Nair, Adv. Ms. Malini Poduval, AOR Mr. E. C. Agrawala, AOR Mr. Renjith B. Marar, Adv. Ms. Lakshmi N. Kaimal, AOR Mr. Biju Vigneswar, Adv. Ms. Surabhi Santosh, Adv. Mr. Arun Poomulli, Adv. Ms. Meera M., Adv. Mr. Anil Sharma, Adv. Mr. E. M. S. Anam, AOR Mr. Mohammed Sadique T.a., AOR UPON hearing the counsel the Court made the following O R D E R Learned counsel for the State of Kerala has produced a list of cases in which the respondents-assessees have opted for Amnesty Scheme propounded by the State and have fully paid the amount due under the Amnesty Scheme unconditionally. It is submitted that the said petitions may be disposed of as nothing survives for consideration in the following cases: Diary No. 5031/2019 @ WPC No. 12888/2017 Diary No. 9794/2019 @ WA No. 742/2017 Diary No. 10131/2020 @ WPC No. 16016/2019 Diary No. 5155/2019 @ WPC No. 18181/2017

9 Diary No.5323/2019 @ WPC No. 4682/2017 Diary No.5323/2019 @ WPC No. 5269/2017 Diary No.5028/2019 @ WP(C) No.4090/2015 SLP(C) No. 652/2021 @ OTR No. 53/2020 Diary No. 5147/2019 @ WPC No. 12379/2016 SLP(C) No. 7130/2019 @ WPC No. 13572/2017 Diary No. 7631/2019 @ WA No. 662/2017 Diary No. 10365/2019 @ WA No. 1085/2017 SLP(C) No. 29989/2019 @ OTR No. 37/2019 Diary No. 5564/2019 @ WP(C) No. 21049/2017 Accordingly, these cases are disposed of after condoning the delay in the respective petitions. SLP (C) Diary No. 6336/2019 titled as “M/s. Kairali Steels and Alloys Pvt. Ltd.” though included in the list, would remain on board in view of the statement made by the counsel for the respondents-assessees. Similarly, another list of 15 cases have been filed by the State pointing out that even in those cases the respondents-assessees have opted for Amnesty Scheme but have not fully paid the amount due and payable thereunder. It is submitted that, nevertheless, even these matters be disposed of as it is expected that the respondents will honour their commitment to unconditionally pay the outstanding dues.

10 Accordingly, the following petitions covered under the said second category are also stand disposed of after condoning the delay in the respective petitions: Diary No. 5321/2019 @ WPC No. 17914/2016 Diary No.6466/2019 @ WA No. 606/2017 Diary No.5027/2019 @ WP(C) No. 14750/2015 Diary No. 5152/2019 @ WP(C) No. 14006/2014 Diary No. 5160/2019 @ WPC No. 22106/2014 Diary No. 5509/2019 @ WP(C) No. 38711/2016 Diary No. 5509/2019 @ WP(C) No. 39776/2016 Diary No. 7915/2019 @ WA No. 673/2017 Diary No. 5317/2019 @ WPC No. 8496/2015 Diary No. 7915/2019 @ WPC No. 674/2017 Diary No. 7636/2019 @ WA No. 637/2017 SLP(C) No. 1129/2020 @ WPC No. 7689/2018 Diary No.9049/2019 @ WA No. 749/2017 Diary No. 6333/2019 @ WA No. 613/2017 Diary No. 9794/2019 @ WA No. 743/2017 Rest of the cases We direct the respondents in the concerned cases to clearly indicate as to whether they would like to avail of the Amnesty Scheme or intend to waive that option made available by the State. That statement be filed in the concerned matters within two weeks from today. List these matters on 02.09.2021. SLP (C) Nos. 3779-3781 of 2021 Application for tagging/Detagging (I.A. No. 79934 of 2021 is allowed. Hence, de-tagged.

11 List this matter before the Appropriate Bench on 03.09.2021. SLP (C) No. 10807 OF 2021 Mr. Hrishikesh Baruah, learned counsel appearing for the respondent submits that his client has already opted for Amnesty Scheme and fully paid the amount unconditionally. Learned counsel for the petitioner to verify the factual position and make appropriate statement on the next date of hearing. List the matter alongwith Diary No(s). 39312 of 2018 on 02.09.2021. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.7 Court 4 (Video Conferencing) SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 10321/2020 (Arising out of impugned final judgment and order dated 15-10-2019 in WP(C) No. 8140/2014 passed by the High Court of Kerala at Ernakulam) COMMERCIAL TAX OFFICER & ANR. Petitioner(s) VERSUS A. VENKITACHALAM Respondent(s) (FOR ADMISSION and I.R. and IA No.88509/2020-CONDONATION OF DELAY IN FILING ) WITH SLP(C) No. 11780/2021 (FOR ADMISSION and I.R. and IA No.91586/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 06-08-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE SANJIV KHANNA For Petitioner(s) Mr. G. Prakash, AOR Mr. Jishnu M.L., Adv. Ms. Priyanka Prakash, Adv. Ms. Beena Prakash, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the application for condonation of delay as well as on the Special Leave Petitions, returnable on 17.08.2021. Dasti, in addition, is permitted. List these matters alongwith Special Leave Petition (C) No.29199 of 2018 and connected matters, if any, before the appropriate Bench. If any matter is not ready, it be listed along with office report. (NEETU SACHDEVA) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.13 Court 4 (Video Conferencing) SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 10807/2021 (Arising out of impugned final judgment and order dated 24-07-2020 in WA No. 1236/2017 passed by the High Court Of Kerala At Ernakulam) THE ASSISTANT COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES & ORS. Petitioner(s) VERSUS HINDUSTAN PETROLEUM CORPORATION LTD Respondent(s) (FOR ADMISSION and I.R. and IA No.81860/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 23-07-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE SANJIV KHANNA For Petitioner(s) Mr. G. Prakash, AOR Mr. Jishnu M.L., Adv. Ms. Priyanka Prakash, Adv. Ms. Beena Prakash, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice. Dasti, in addition, is permitted. Tag with Diary No. 39312 of 2018. List all connected matters together on 17.08.2021, irrespective of service position with office report. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

1 ITEM NO.7 Court 4 (Video Conferencing) SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 39312/2018 (Arising out of impugned final judgment and order dated 05-07-2018 in WA No. 1184/2013 passed by the High Court Of Kerala At Ernakulam) THE ASSISTANT COMMISSIONER(ASSESSMENT) & ORS. Petitioner(s) VERSUS M/S CHOLAYIL PVT. LTD. Respondent(s) (IA No. 159451/2018 - CONDONATION OF DELAY IN FILING) WITH SLP(C) No. 29199/2018 (XI-A) Diary No(s). 42539/2018 (XI-A) IA No. 167284/2018 - CONDONATION OF DELAY IN FILING) Diary No(s). 5027/2019 (XI-A) IA No. 41345/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5028/2019 (XI-A) ( FOR CONDONATION OF DELAY IN FILING ON IA 34880/2019 FOR APPROPRIATE ORDERS/DIRECTIONS ON IA 49103/2021 IA No. 49103/2021 - APPROPRIATE ORDERS/DIRECTIONS IA No. 34880/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5031/2019 (XI-A) IA No. 32552/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5147/2019 (XI-A) IA No. 33950/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5152/2019 (XI-A) IA No. 30501/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5155/2019 (XI-A) IA No. 39251/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5160/2019 (XI-A) IA No. 35209/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5317/2019 (XI-A) Diary No(s). 5321/2019 (XI-A)

2 IA No. 40357/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5323/2019 (XI-A) Diary No(s). 5509/2019 (XI-A) IA No. 30829/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 7128-7132/2019 (XI-A) Diary No(s). 5564/2019 (XI-A) IA No. 48169/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 6328/2019 (XI-A) IA No. 46712/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 6333/2019 (XI-A) IA No. 47222/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 6336/2019 (XI-A) IA No. 46702/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 6466/2019 (XI-A) IA No. 43812/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 7351/2019 (XI-A) IA No. 46195/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 7631/2019 (XI-A) IA No. 52538/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 7636/2019 (XI-A) IA No. 46230/2019 - CONDONATION OF DELAY IN FILING IA No. 191549/2019 - INTERVENTION APPLICATION) Diary No(s). 7915/2019 (XI-A) IA No. 53921/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 7916/2019 (XI-A) IA No. 52220/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9049/2019 (XI-A) IA No. 55525/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9794/2019 (XI-A) IA No. 63830/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9798/2019 (XI-A) IA No. 69983/2019 - CONDONATION OF DELAY IN FILING IA No. 69984/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 10365/2019 (XI-A) (9 IA No. 57342/2019 - CONDONATION OF DELAY IN FILING)

3 SLP(C) No. 12215/2019 (XI-A) ) Diary No(s). 26184/2019 (XI-A) IA No. 122840/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 27591/2019 (XI-A) IA No. 124048/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 23762/2019 (XI-A) ) SLP(C) No. 25142/2019 (XI-A) ) Diary No(s). 38991/2019 (XI-A) IA No. 176230/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 28848/2019 (XI-A) ) SLP(C) No. 29828/2019 (XI-A) ) SLP(C) No. 29257/2019 (XI-A) ) SLP(C) No. 29788/2019 (XI-A) ) SLP(C) No. 29786/2019 (XI-A) ) SLP(C) No. 29710/2019 (XI-A) ) SLP(C) No. 29777/2019 (XI-A) ) SLP(C) No. 30073/2019 (XI-A) ) SLP(C) No. 29834/2019 (XI-A) ) SLP(C) No. 30125/2019 (XI-A) (.) SLP(C) No. 29831/2019 (XI-A) ) SLP(C) No. 1129/2020 (XI-A) ) SLP(C) No. 29989/2019 (XI-A) ) SLP(C) No. 1130/2020 (XI-A) ) Diary No(s). 44214/2019 (XI-A) ( FOR CONDONATION OF DELAY IN FILING ON IA 194034/2019 IA No. 194034/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 44563/2019 (XI-A) ( FOR CONDONATION OF DELAY IN FILING ON IA 195738/2019 IA No. 195738/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 1128/2020 (XI-A) ) SLP(C) No. 1131/2020 (XI-A) )

4 Diary No(s). 45966/2019 (XI-A) ( FOR CONDONATION OF DELAY IN FILING ON IA 7892/2020 IA No. 7892/2020 - CONDONATION OF DELAY IN FILING) SLP(C) No. 10203/2020 (XI-A) ) SLP(C) No. 6772/2020 (XI-A) ) SLP(C) No. 9073/2020 (XI-A) ) Diary No(s). 1086/2020 (XI-A) ( FOR CONDONATION OF DELAY IN FILING ON IA 33618/2020 IA No. 33618/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 3188/2020 (XI-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 32272/2020 IA No. 32272/2020 - CONDONATION OF DELAY IN FILING) SLP(C) No. 6150/2020 (XI-A) ) SLP(C) No. 6767/2020 (XI-A) ) SLP(C) No. 6532/2020 (XI-A) ) Diary No(s). 8467/2020 (XI-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 82599/2020 IA No. 82599/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 9822/2020 (XI-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 110955/2020 IA No. 110955/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 9825/2020 (XI-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 84825/2020 IA No. 84825/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 9832/2020 (XI-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 83194/2020 IA No. 83194/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 10125/2020 (XI-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 83402/2020 IA No. 83402/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 10131/2020 (XI-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 88546/2020 IA No. 88546/2020 - CONDONATION OF DELAY IN FILING) SLP(C) No. 13355/2020 (XI-A) (FOR ADMISSION and I.R..) Diary No(s). 10144/2020 (XI-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 88591/2020 IA No. 88591/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 10317/2020 (XI-A)

5 (FOR FOR CONDONATION OF DELAY IN FILING ON IA 86089/2020 IA No. 86089/2020 - CONDONATION OF DELAY IN FILING) SLP(C) No. 12299/2020 (XI-A) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 105649/2020 IA No. 105649/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 24943/2020 (XI-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 132594/2020 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 132597/2020 IA No. 132594/2020 - CONDONATION OF DELAY IN FILING IA No. 132597/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14114/2020 (XI-A) (IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 120277/2020 IA No. 120277/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 25195/2020 (XI-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 121615/2020 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 121616/2020 IA No. 121615/2020 - CONDONATION OF DELAY IN FILING IA No. 121616/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 652/2021 (XI-A) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 3419/2021 IA No. 3419/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 12462/2020 (XI-A) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 106666/2020 IA No. 106666/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 8397/2021 (XI-A) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 73431/2021 IA No. 73431/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 3779-3781/2021 (XI-A) (FOR ADMISSION and I.R.) Date : 13-07-2021 These matters were called on for hearing today.

6 CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE SANJIV KHANNA For Petitioner(s) Mr. Rakesh Dwivedi, Sr. Adv. Mr. G. Prakash, AOR Mr. C. E. Unnikrishnan, Adv. Mr. Jishnu M.L., Adv. Ms. Priyanka Prakash, ADv. Mr. C. K. Sasi, AOR For Respondent(s) Mr. Parag P Tripathi, Sr. Adv. Mr. Jay Savla, Sr. Adv. Mr. Ramesh Babu M. R., AOR Ms. Kavita Jha, AOR Ms. Swati Agarwal, Adv. Mr. Sriram Parakkat, AOR Mr. MS Vishnu Shankar, Adv. Ms. Athira G Nair, Adv. Mr. Mukund P Unny, Adv. Mr. Sreenath S, Adv. Mr. Puneet Agrawal, Adv. Ms. Hemlata Rawat, Adv. Mr. Aayushmaan Vatsyayana, Adv. Mr. Yuvraj Singh, Adv. Mr. Chetan Kumar Shukla, Adv. Mr. Santosh Kumar, AOR Mr. Venkita Subramoniam T.R., Adv. Mr. Rahat Bansal, Adv. Mr. Romy chacko, AOR Mr. P. S. Sudheer, AOR Mr. Hrishikesh Baruah, AOR Ms. Radhika Gupta, Adv. Mr. R. Jawaharlal, Adv. Mr. Siddharth Bawa, Adv. Mr. Anuj Garg, Adv. Mr. Mayank Kshirsagar, AOR Mr. Pankhuri, Adv. Mr. Parthasarathy Bose, Adv. Mr. Mohd. Arif, Adv. Mr. Akhilesh Yadav, Adv. Mr. Vipin Nair, AOR

7 Mr. P.B. Suresh, Adv. Mr. Karthik Jayashankar, Adv. Mr. Arindam Ghosh, Adv. Mr. Anshumaan Bahadur, Adv. Mr. Sanal C. Nambiar, Adv. Sh. Sanand Ramakrishnan, AOR Sh. Rajeev Mishra, Adv. Sh. Sunil Narayan, Adv. Ms. Liz Mathew, AOR Mr. Navneet R, Adv. Ms. Sonali Jain, Adv. Ms. Prerana Chaturvedi, Adv. Ms. Manju Jetley, AOR Mr. Mahesh Agarwal, Adv. Mr. M.S. Ananth, Adv. Ms. Sayaree Basu Mallik, Adv. Mr. E. C. Agrawala, AOR Ms. Malini Poduval, AOR Ms. Babita Sant, Adv. Mr. Jay Savla, Sr. Adv. Mr. Prakash Shah, Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Rahul Gupta, Adv/AOR Mr. Prabhat Kumar Chaurasia, Adv. Mr. K.S. Mahadevan, Adv. Mr. Swati Bansal, Adv. Mr. Rajesh Kumar, AOR Mr. V.K. Sidharth, AOR Mr. Renjith B. Marar, Adv. Mr. Lakshmi N. Kaimal, AOR Biju Vigneswar, Adv. Surabhi Santosh, Adv. Mr. Arun Poomulli, Adv. Meera M. Adv. Mr. Anil Sharma, Adv. Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Mr. Rahul Unnikrishnan, Adv. Mr. Akhil Abraham Roy, Adv. Mr. Vijay Valsan, Adv. M/s K.J. John, & Co. Mr. Roy Abraham, Adv.

8 Ms. Reena Roy, Adv. Ms. Seema Roy, Adv. Mr. Akhil Abraham, Adv. Mr. Himinder Lal, Adv. Mr. Suvidutt M.S., AOR Mrs. Anu B., Adv. Mr. Vibhor Ahlawat, Adv. Ms. Vijayalakshmi Raju, Adv. Mrs. Dhanya C., Adv. Mr. T. G. Narayanan Nair, AOR Mr. Sajith. P, AOR Ms. Manju Jetley, AOR Ms. Pallavi Pratap, AOR UPON hearing the counsel the Court made the following O R D E R Issue notice on the application(s) for condonation of delay as well as on the Special Leave Petition(s), returnable on 12.08.2021. Dasti, in addition, is permitted. Mr. Rakesh Dwivedi, learned counsel for the petitioner points out that in some of the cases, notice is yet to be served on the concerned respondent(s). He submits that in addition to the dasti notice, the petitioner be permitted to serve the concerned respondent(s) by publication through local newspapers having wide circulation in the concerned area, so that all the matters can proceed together on the next date of hearing.

9 We permit the petitioners to effect dasti notice as well as the serve the unserved respondent(s) by publication in two local newspapers, one in English and other in vernacular language. It is made clear that no request for adjournment, at the instance of any of the party, will be entertained, on any count, on future dates, including on the ground that some of the respondent(s) have not entered appearance in connected cases. We hasten to observe this, as the question involved in the leading matter is pure question of law and decision in the first matter would govern the rest of the cases. Even this part of the order be mentioned in the publication to be issued by the petitioners. The parties are permitted to file written submission in the concerned cases before the next date of hearing, if so advised. Mr. Punit D. Tyagi, learned counsel appearing in Diary No. 5028 of 2019 submits that this petition does not survive for consideration as the respondent(s) have already availed of the Amnesty Scheme 2020 for Settlement of Arrears.

10 Mr. Rakesh Dwivedi, learned counsel for the petitioners submit that there are some more cases of this nature list whereof will be furnished on the next date of hearing so that all those matters can be disposed of on that basis. (DEEPAK SINGH) (ANITA RANI AHUJA) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.18 Court 4 (Video Conferencing) SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 8397/2021 (Arising out of impugned final judgment and order dated 28-05-2020 in WPC No. 12464/2016 passed by the High Court Of Kerala At Ernakulam) THE STATE OF KERALA & ORS. Petitioner(s) VERSUS T.S. SALUDEEN Respondent(s) (FOR ADMISSION and I.R. and IA No.73431/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 05-07-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE SANJIV KHANNA For Petitioner(s) Mr. G. Prakash, AOR Mr. Jishnu M.L., Adv. Ms. Priyanka Prakash, Adv. Ms. Beena Prakash, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice. Dasti, in addition, is permitted. Tag with Special Leave Petition (C) D.No.39312 of 2018 and connected cases, if any. List the matters together on 13 th July, 2021. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

1 ITEM NO.7+37 Court 5 (Video Conferencing) SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 12299/2020 (Arising out of impugned final judgment and order dated 29-05-2020 in WP(C) No. 22101/2017 passed by the High Court Of Kerala At Ernakulam) THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES & ORS. Petitioner(s) VERSUS GASHA STEELS PRIVATE LIMITED Respondent(s) (FOR ADMISSION and I.R. and IA No.105649/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) WITH SLP(C) No. 29199/2018 (XI-A) Diary No(s). 39312/2018 (XI-A) IA No. 159451/2018 - CONDONATION OF DELAY IN FILING) Diary No(s). 42539/2018 (XI-A) IA No. 167284/2018 - CONDONATION OF DELAY IN FILING) Diary No(s). 5027/2019 (XI-A) IA No. 41345/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5028/2019 (XI-A) IA No. 34880/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5031/2019 (XI-A) IA No. 32552/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5147/2019 (XI-A) IA No. 33950/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5152/2019 (XI-A) IA No. 30501/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5155/2019 (XI-A) IA No. 39251/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5160/2019 (XI-A) IA No. 35209/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5317/2019 (XI-A) Diary No(s). 5321/2019 (XI-A)

3 SLP(C) No. 12215/2019 (XI-A) Diary No(s). 26184/2019 (XI-A) IA No. 122840/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 27591/2019 (XI-A) IA No. 124048/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 23762/2019 (XI-A) SLP(C) No. 25142/2019 (XI-A) Diary No(s). 38991/2019 (XI-A) IA No. 176230/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 28848/2019 (XI-A) SLP(C) No. 29828/2019 (XI-A) SLP(C) No. 29257/2019 (XI-A) SLP(C) No. 29788/2019 (XI-A) SLP(C) No. 29786/2019 (XI-A) SLP(C) No. 29710/2019 (XI-A) SLP(C) No. 29777/2019 (XI-A) SLP(C) No. 30073/2019 (XI-A) SLP(C) No. 29834/2019 (XI-A) SLP(C) No. 30125/2019 (XI-A) SLP(C) No. 29831/2019 (XI-A) SLP(C) No. 1129/2020 (XI-A) SLP(C) No. 29989/2019 (XI-A) SLP(C) No. 1130/2020 (XI-A) Diary No(s). 44214/2019 (XI-A) Diary No(s). 44563/2019 (XI-A) SLP(C) No. 1128/2020 (XI-A) SLP(C) No. 1131/2020 (XI-A) Diary No(s). 45966/2019 (XI-A)

4 SLP(C) No. 10203/2020 (XI-A) SLP(C) No. 6772/2020 (XI-A) SLP(C) No. 9073/2020 (XI-A) Diary No(s). 1086/2020 (XI-A) Diary No(s). 3188/2020 (XI-A) (FOR ADMISSION and I.R. and IA No.32272/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 6150/2020 (XI-A) SLP(C) No. 6767/2020 (XI-A) SLP(C) No. 6532/2020 (XI-A) Diary No(s). 8467/2020 (XI-A) (FOR ADMISSION and I.R. and IA No.82599/2020-CONDONATION OF DELAY IN FILING) Diary No(s). 9822/2020 (XI-A) (FOR ADMISSION and I.R. and IA No.110955/2020-CONDONATION OF DELAY IN FILING) Diary No(s). 9825/2020 (XI-A) (FOR ADMISSION and I.R. and IA No.84825/2020-CONDONATION OF DELAY IN FILING) Diary No(s). 9832/2020 (XI-A) (FOR ADMISSION and I.R. and IA No.83194/2020-CONDONATION OF DELAY IN FILING) Diary No(s). 10125/2020 (XI-A) (FOR ADMISSION and I.R. and IA No.83402/2020-CONDONATION OF DELAY IN FILING) Diary No(s). 10131/2020 (XI-A) ( IA No.88546/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 13355/2020 (XI-A) (FOR ADMISSION and I.R..) Diary No(s). 10144/2020 (XI-A) (FOR ADMISSION and I.R. and IA No.88591/2020-CONDONATION OF DELAY IN FILING) Diary No(s). 10317/2020 (XI-A) (FOR ADMISSION and I.R. and IA No.86089/2020-CONDONATION OF DELAY IN FILING..) Diary No(s). 24943/2020 (XI-A) (FOR ADMISSION and I.R. and IA No.132594/2020-CONDONATION OF DELAY IN FILING and IA No.132597/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14114/2020 (XI-A) ( IA No.120277/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 25195/2020 (XI-A) ( IA No.121615/2020-CONDONATION OF DELAY IN FILING and IA No.121616/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 652/2021 (XI-A)

5 (FOR ADMISSION and I.R. and IA No.3419/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) WITH SLP(C) No(s). 12462/2020 (FOR ADMISSION and I.R. and IA No.106666/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT...[ TO BE TAKEN UP ALONG WITH ITEM NO. 7 I.E. SLP(C) No. 12299/2020 ] ) Date : 05-02-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Petitioner(s) Mr. Rakesh Diwedi, Sr. Adv Mr. C E Unnikrishnan, Adv Ms. Priyanka Prakash, Adv Ms. Beena Prakash, Adv Mr. G. Prakash, AOR For Respondent(s) Mr. Haris Beeran, Adv Mr Mushtaq Salim, Adv Mr. Usman Ghani Khan, Adv. Mr. Azhar Asees, Adv Ms. Pallavi Pratap, AOR Mr. P. S. Sudheer, AOR Mr. Roy Abraham, Adv Ms. Reena Roy, Adv Mr. Akhil Roy, Adv Mr. Himinder Lal, AOR Mr. Romy Chacko, AOR Mr. Shakthi Chand Jaidwal Mr. T. G. Narayanan Nair, AOR Mr. Parag Tripathi, Sr. Adv Mr. K. Sreekumar, Sr. Adv Mr. Ramesh Babu M. R., AOR Ms. Kavita Jha, AOR Ms. Swati Agarwal, Adv Mr. Sajith. P, AOR Ms. Prerana Chaturvedi, Adv Ms. Manju Jetley, AOR

6 Mr. Sanand Ramakrishnan, AOR Mr. Rajeev Mishra, Adv Mr. R. Jawahar Lal, Adv Mr. Siddharth Bawa, Adv Mr. Anuj Garg, Adv Mr. Mayank Kshirsagar, AOR Mr. K.parameshwar, AOR Mr. M.V. Mukunda, Adv Ms. A. Sregurupriya, Adv Mr. A. Raghunath, AOR Mr. K.S. Mahadevan, Adv Ms. Swati Bansal, Adv Mr. Rajesh Kumar, AOR Mr. Pratap Venugopal, Adv Ms. Surekha Raman, Adv Mr. Akhil Abraham Roy, Adv Mr. Vijay Valsan, Adv M/S. K J John And Co, AOR Mr. Rahul Gupta, AOR Mr. Prakash Shah, Adv Mr. Jasdeep Singh Dhillon, Adv Mr. Hrishikesh Baruah, AOR Ms. Radhika Gupta, Adv Mr. V. K. Sidharthan, AOR Mr. Santosh P Abraham, Adv Ms. Liz Mathew, AOR Mr. Navneet R, Adv Ms. Sonali Jain, Adv Mr. Alex Joseph, AOR Mr. Renjith. B, AOR Ms. Lakshmi N.Kaimal, Adv Mr. Biju Vigneswar, Adv Ms. Surabhi Santosh, Adv Mr. Arun Poomulli, Advocate Ms. Meera M, Adv Mr. Deepak Nargolkar, Sr. Adv Mr. Puneet Agarwal, Adv Mr. Yuvraj Singh, Adv Ms. Hemlata Rawat, Adv Mr. Aayushmaan Vatsyayana, Adv Mr. Deepak Anand, AOR

7 Mr. Punit Dutt Tyagi, AOR Mr.Sriram Parakkat, AOR Mr. M.S Vishnu Shankar, Adv Ms. Athira Nair, Adv Mr. Parthasarathi, Adv Mr. Sreenath.S, Adv Ms. Lakshmi N. Kaimal, AOR Ms. Malini Poduval, AOR Ms. Babita Sant, Adv Mr. Mahesh Agarwal, Adv Mr. Sayaree Basu Mallik, Adv Mr. M.S. Ananth, Adv Mr. E. C. Agarwala, AOR Mr. E. M. S. Anam, AOR Mr. Mohammed Sadique T.a., AOR Mrs. Anu K. Joy, Adv Mr. Alim Anvar, Adv UPON hearing the counsel the Court made the following O R D E R List this matter after two weeks. Diary No. 39312 of 2018 be treated as a leading case on future dates. In the meantime, the petitioner to file compilation of relevant amendment acts with its object and reasons. That compilation be filed in the leading case (Diary No. 39312 of 2018) through email and advance copy be served on the counsel appearing for the respective parties. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.7+40 Court 4 (Video Conferencing) SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 12299/2020 (Arising out of impugned final judgment and order dated 29-05-2020 in WP(C) No. 22101/2017 passed by the High Court Of Kerala At Ernakulam) THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES & ORS.Petitioner(s) VERSUS GASHA STEELS PRIVATE LIMITED Respondent(s) (FOR ADMISSION and I.R. and IA No.105649/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT WITH SLP(C)NO.13355/2020 Date : 25-01-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE B.R. GAVAI HON'BLE MR. JUSTICE KRISHNA MURARI For Petitioner(s) Ms. Priyanka Prakash, Adv. Ms. Beena Prakash, Adv. Mr. G. Prakash, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Counsel for the petitioner to furnish the list of all connected cases within one week from today. Registry shall ensure that all cases are listed together before appropriate bench or in case any matter is not ready list alongwith office report in that regard. List the matters on 05.02.2021. (NIRMALA NEGI) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.10 Court 5 (Video Conferencing) SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 652/2021 (Arising out of impugned final judgment and order dated 25-06-2020 in OTR No. 53/2020 passed by the High Court Of Kerala At Ernakulam) THE STATE OF KERALA Petitioner(s) VERSUS M/S K LINK HEALTHCARE (INDIA) PRIVATE LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.3419/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 18-01-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE B.R. GAVAI HON'BLE MR. JUSTICE KRISHNA MURARI For Petitioner(s) Ms. Priyanka Prakash, Adv. Ms. Beena Prakash, Adv. Mr. G. Prakash, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice. Dasti, in addition, is permitted. List along with SLP (C) No.29199/2018 and other connected matters. (GULSHAN KUMAR ARORA) (VIDYA NEGI) AR-CUM-PS COURT MASTER

1 ITEM NO.12+34 Court 4 (Video Conferencing) SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 24943/2020 (Arising out of impugned final judgment and order dated 21-08-2019 in WPC No. 9707/2019 passed by the High Court Of Kerala At Ernakulam) THE ASSISTANT COMMISSIONER (ASSESSMENT) STATE TAX & ANR. Petitioner(s) VERSUS K.V. SABU Respondent(s) (FOR ADMISSION and I.R. and IA No.132594/2020-CONDONATION OF DELAY IN FILING and IA No.132597/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) WITH Diary No(s). 8467/2020 (XI-A) (FOR ADMISSION and I.R. and IA No.82599/2020-CONDONATION OF DELAY IN FILING) Diary No(s). 9822/2020 (XI-A) (FOR ADMISSION and I.R. and IA No.110955/2020-CONDONATION OF DELAY IN FILING) Diary No(s). 9825/2020 (XI-A) (FOR ADMISSION and I.R. and IA No.84825/2020-CONDONATION OF DELAY IN FILING) Diary No(s). 9832/2020 (XI-A) (FOR ADMISSION and I.R. and IA No.83194/2020-CONDONATION OF DELAY IN FILING) Diary No(s). 10125/2020 (XI-A) (FOR ADMISSION and I.R. and IA No.83402/2020-CONDONATION OF DELAY IN FILING) Diary No(s). 10131/2020 (XI-A) ( IA No.88546/2020-CONDONATION OF DELAY IN FILING) Diary No(s). 10144/2020 (XI-A) (FOR ADMISSION and I.R. and IA No.88591/2020-CONDONATION OF DELAY IN FILING) Diary No(s). 10317/2020 (FOR ADMISSION and I.R. and IA No.86089/2020-CONDONATION OF DELAY IN FILING.. Date : 04-01-2021 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE B.R. GAVAI HON'BLE MR. JUSTICE KRISHNA MURARI

2 For Petitioner(s) Mr. G. Prakash, AOR Ms. Priyanka Prakash, Adv. Ms. Beena Prakash, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the application(s) for condonation of delay as also on the special leave petition(s). Dasti, in addition, is permitted. Tag with Special Leave Petition (C) No.29199 of 2018. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

ITEM NO.9 Court 5 (Video Conferencing) SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 14114/2020 (Arising out of impugned final judgment and order dated 11-08-2020 in WP(C) No. 5685/2017 passed by the High Court Of Kerala At Ernakulam) THE ASSISTANT COMMISSIONER (ASSESSMENT)& ORS. Petitioner(s) VERSUS A.P.STEEL RE-ROLLING MILL LTD. Respondent(s) ( IA No.120277/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) WITH Diary No(s). 25195/2020 (XI-A) ( IA No.121615/2020-CONDONATION OF DELAY IN FILING and IA No.121616/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 15-12-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE B.R. GAVAI HON'BLE MR. JUSTICE KRISHNA MURARI For Petitioner(s) Ms. Priyanka Prakash, Adv. Ms. Beena Prakash, Adv. Mr. G. Prakash, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice. Dasti, in addition, is permitted. Tag with Special Leave Petition (C) No.29199 of 2018. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

1 ITEM NO.16 Court 5 (Video Conferencing) SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 39312/2018 (Arising out of impugned final judgment and order dated 05-07-2018 in WA No. 1184/2013 passed by the High Court Of Kerala At Ernakulam) THE ASSISTANT COMMISSIONER(ASSESSMENT) & ORS. Petitioner(s) VERSUS M/S CHOLAYIL PVT. LTD. Respondent(s) IA No. 159451/2018 - CONDONATION OF DELAY IN FILING) WITH SLP(C) No. 29199/2018 (XI-A) ) Diary No(s). 42539/2018 (XI-A) IA No. 167284/2018 - CONDONATION OF DELAY IN FILING) Diary No(s). 5027/2019 (XI-A) IA No. 41345/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5028/2019 (XI-A) IA No. 34880/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5031/2019 (XI-A) IA No. 32552/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5147/2019 (XI-A) IA No. 33950/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5152/2019 (XI-A) IA No. 30501/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5155/2019 (XI-A) IA No. 39251/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5160/2019 (XI-A) IA No. 35209/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5317/2019 (XI-A) ) Diary No(s). 5321/2019 (XI-A) IA No. 40357/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5323/2019 (XI-A) )

2 Diary No(s). 5509/2019 (XI-A) IA No. 30829/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 7128-7132/2019 (XI-A) ) Diary No(s). 5564/2019 (XI-A) IA No. 48169/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 6328/2019 (XI-A) IA No. 46712/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 6333/2019 (XI-A) IA No. 47222/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 6336/2019 (XI-A) IA No. 46702/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 6466/2019 (XI-A) IA No. 43812/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 7351/2019 (XI-A) IA No. 46195/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 7631/2019 (XI-A) IA No. 52538/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 7636/2019 (XI-A) IA No. 46230/2019 - CONDONATION OF DELAY IN FILING IA No. 191549/2019 - INTERVENTION APPLICATION) Diary No(s). 7915/2019 (XI-A) IA No. 53921/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 7916/2019 (XI-A) IA No. 52220/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9049/2019 (XI-A) IA No. 55525/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9794/2019 (XI-A) IA No. 63830/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9798/2019 (XI-A) IA No. 69983/2019 - CONDONATION OF DELAY IN FILING IA No. 69984/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 10365/2019 (XI-A) (9 IA No. 57342/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 12215/2019 (XI-A) ) Diary No(s). 26184/2019 (XI-A)

3 IA No. 122840/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 27591/2019 (XI-A) IA No. 124048/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 23762/2019 (XI-A) SLP(C) No. 25142/2019 (XI-A) Diary No(s). 38991/2019 (XI-A) IA No. 176230/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 28848/2019 (XI-A) SLP(C) No. 29828/2019 (XI-A) SLP(C) No. 29257/2019 (XI-A) SLP(C) No. 29788/2019 (XI-A) SLP(C) No. 29786/2019 (XI-A) SLP(C) No. 29710/2019 (XI-A) SLP(C) No. 29777/2019 (XI-A) SLP(C) No. 30073/2019 (XI-A) SLP(C) No. 29834/2019 (XI-A) SLP(C) No. 30125/2019 (XI-A) (.) SLP(C) No. 29831/2019 (XI-A) SLP(C) No. 1129/2020 (XI-A) SLP(C) No. 29989/2019 (XI-A) SLP(C) No. 1130/2020 (XI-A) Diary No(s). 44214/2019 (XI-A) Diary No(s). 44563/2019 (XI-A) SLP(C) No. 1128/2020 (XI-A) SLP(C) No. 1131/2020 (XI-A) Diary No(s). 45966/2019 (XI-A) SLP(C) No. 10203/2020 (XI-A) SLP(C) No. 6772/2020 (XI-A)

4 SLP(C) No. 9073/2020 (XI-A) Diary No(s). 1086/2020 (XI-A) Diary No(s). 3188/2020 (XI-A) (FOR ADMISSION and I.R. and IA No.32272/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 6150/2020 (XI-A) SLP(C) No. 6767/2020 (XI-A) SLP(C) No. 6532/2020 (XI-A) Date : 30-09-2020 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE B.R. GAVAI HON'BLE MR. JUSTICE KRISHNA MURARI For Petitioner(s) Mr. Pallav Sisodia, Sr. Adv. Ms. Priyanka Prakash, Adv. Ms. Beena Prakash, Adv. Mr. G. Prakash, AOR For Respondent(s) Ms. Kavita Jha, AOR Mr. Sajith. P, AOR Ms. Prerana Chaturvedi, Adv. Ms. Manju Jetley, AOR Mr. P. S. Sudheer, AOR Ms. Shruti Jose, Adv. Mr. T. G. Narayanan Nair, AOR Mr. Romy Chacko, AOR Mr. Shakthi Chand Jaidwal, Adv. Mr. Himinder Lal, AOR Mr. Rajeev Mishra, Adv. Mr. Sanand Ramakrishnan, AOR Mr. K.Parameshwar, AOR Mr. A. Raghunath, AOR Mr. R. Jawaharlal, Adv.

5 Mr. Siddharth Bawa, Adv. Mr. Mayank Kshirsagar, AOR Mr. Ramesh Babu M. R., AOR Ms. Liz Mathew, AOR Mr. Navneet R., Adv. Ms. Sonali Jain, Adv. M/S. K J John And Co, AOR Mr. V. K. Sidharthan, AOR Mr. Santhosh P. Abraham, Adv. Mr. Kari Venkata Reddy, Adv. Mr. Hrishikesh Baruah, AOR Ms. Radhika Gupta, Adv. Mr. Alex Joseph, AOR Mr. Renjith. B, AOR Mr. Lakshmi N.Kaimal, AOR Mr. Deepak Nargolkar, Sr. Adv. Mr. Puneet Agarwal, Adv. Mr. Deepak Anand, AOR Mr. Ankit Parhar, Adv. Mr. Aviral Dhirendra, Adv. Ms. Swastika Chakravarti, Adv. Mr. Aditya Thyagrajan, Adv. Mr. Punit Dutt Tyagi, AOR Mr. Sriram P., AOR Mr. Mahesh Agarwal, Adv. Mr. Ankur Saigal, Adv. Mr. Anshuman Srivastava, Adv. Mr. E. C. Agrawala, AOR Mr. Mahesh Agarwal, Adv. Mr. M.S. Ananth, Adv. Mr. E. C. Agrawala, AOR Ms. Lakshmi N. Kaimal, AOR Ms. Malini Poduval, AOR Mr. E. M. S. Anam, AOR Mr. M.S. Vishnu Sankar, Adv. Mr. Mohammed Sadique T.A., AOR

6 UPON hearing the counsel the Court made the following O R D E R In view of the letter circulated by Mr. Alex Joseph, learned counsel for the respondent(s) seeking adjournment, list the matters after two weeks. In the meantime, the petitioner(s) to take steps to serve the unserved respondents Dasti, in addition, is permitted. Petitioner(s) are permitted to serve advance copy of the special leave petition(s)No.10203/2020 on the respondent(s) or on the counsel engaged by the said respondent(s) before the High Court. (NEETU KHAJURIA) (VIDYA NEGI) COURT MASTER COURT MASTER

ITEM NO.2 Court 5 (Video Conferencing) SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 10203/2020 (Arising out of impugned final judgment and order dated 31-10-2019 in OTREV No. 67/2019 passed by the High Court Of Kerala At Ernakulam) THE STATE OF KERALA Petitioner(s) VERSUS GRACY THOMAS Respondent(s) Date : 04-09-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI HON'BLE MR. JUSTICE SANJIV KHANNA For Petitioner(s) Mr. Jishnu M.L., Adv. Ms. Priyanka Prakash, Adv. Ms. Beena Prakash, Adv. Mr. G. Prakash, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R List this matter along with Special Leave Petition (C) No.29199 of 2018 and other connected cases in the week commencing from 21 st September, 2020. I n case of any office objection, the Registry is directed to point out the same in the office report. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

ITEM NO.32 REGISTRAR COURT. 1 THROUGH VIDEO CONFERENCE SECTION XI - A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR SH. ANIL LAXMAN PANSARE SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 1082/2020 THE STATE OF KERALA Petitioner(s) VERSUS GRACY THOMAS Respondent(s) IA No. 34508/2020 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Date : 24 - 08 - 2020 These matters were called on for hearing today. For Petitioner(s) Mr Jishnu M.L., Adv. Ms Priyanka Prakash, Adv. Ms Beena Prakash, Adv. Mr. G. P rakash, AOR For Respondent(s) UPON hearing the counsel through Video Conference, the Court made the following O R D E R Delay in refiling is condoned. Process as per rules. ANIL LAXMAN PANSARE Registrar

ITEM NO.6 Court 3 (Video Conferencing) SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 9073/2020 (Arising out of impugned final judgment and order dated 31-10-2019 in OTREV No. 71/2019 passed by the High Court Of Kerala At Ernakulam) THE STATE OF KERALA Petitioner(s) VERSUS P. T. DAVIS Respondent(s) (FOR ADMISSION and I.R.) Date :04-08-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Petitioner(s) Mr. Jishnu M.L., Adv. Ms. Priyanka Prakash, Adv. Ms. Beena Prakash, Adv. Mr. G. Prakash, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice. Tag with SLP© No. 29199 of 2018 and connected matters. [ CHARANJEET KAUR ] [ VIDYA NEGI ] A.R.-CUM-P.S. COURT MASTER

ITEM NO.6 REGISTRAR COURT. Registrar Virtual Court - 1 SECTION XI - A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR SH. ANIL LAXMAN PANSARE SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 1085/2020 THE STATE OF KERALA Petitioner(s) VERSUS P. T. DAVIS Respondent(s) (FOR ADMISSIO N and I.R. and IA No.39464/2020 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ) Date : 06 - 07 - 2020 This petition was called on for hearing today. For Petitioner(s) Ms Priyanka Prakash, Adv. Mr. G. Prakash, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay in refiling is condoned. Process as per rules. ANIL LAXMAN PANSARE Registrar

ITEM NO.12 VIRTUAL COURT NO.2 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 5954/2020 (Arising out of impugned final judgment and order dated 20-08-2019 in WP(C) No. 9217/2019 passed by the High Court Of Kerala At Ernakulam) THE ASSISTANT COMMISSIONER & ORS. Petitioner(s) VERSUS M/S NIRAPARA ROLLER FLOUR MILLS (P) LTD. Respondent(s) ( IA No.44629/2020-CONDONATION OF DELAY IN FILING ) Date : 21-05-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI HON'BLE MR. JUSTICE SANJIV KHANNA For Petitioner(s) Mr. G. Prakash, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with Special Leave Petition (C) No.29199 of 2018. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

ITEM NO.12 Virtual Court 2 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 6150/2020 (Arising out of impugned final judgment and order dated 12-12-2019 in WP(C) No. 36612/2015 passed by the High Court Of Kerala At Ernakulam) ASST. COMMISSIONER & ANR. Petitioner(s) VERSUS M/S PAE LTD Respondent(s) (FOR ADMISSION and I.R. ) WITH Diary No(s). 1084/2020 (XI-A) (FOR ADMISSION and I.R. and IA No.46149/2020-CONDONATION OF DELAY IN FILING and IA No.46151/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 6532/2020 (XI-A) (FOR ADMISSION and I.R. and IA No.46952/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 19-05-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI HON'BLE MR. JUSTICE SANJIV KHANNA For Petitioner(s) Mr. G. Prakash, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Application for exemption from filing certified copy of the impugned order is allowed. Delay condoned. Issue notice. Tag with Special Leave Petition (C) No.29199 of 2018. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

ITEM NO.20+50 COURT NO.7 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 3188/2020 (Arising out of impugned final judgment and order dated 20-08-2019 in WP(C) No. 18612/2019 passed by the High Court Of Kerala At Ernakulam) THE STATE TAX OFFICER & ORS. Petitioner(s) VERSUS M/S SAKTHI METALS Respondent(s) (FOR ADMISSION and I.R. and IA No.32272/2020-CONDONATION OF DELAY IN FILING ) WITH Diary No(s). 1086/2020 (FOR ADMISSION and I.R. and IA No. 33618/2020-CONDONATION OF DELAY IN FILING ) Date : 28-02-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Petitioner(s) Mr. G. Prakash, AOR Mr. Jishnu M.L., Adv. Mrs. Priyanka Prakash, Adv. Mrs. Beena Prakash, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the application for condonation of delay as well as on the Special Leave Petition. Tag with SLP(C) No. 29199 of 2018. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.18 COURT NO.6 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 45966/2019 (Arising out of impugned final judgment and order dated 06-09-2018 in WPC No. 29878/2017 passed by the High Court Of Kerala At Ernakulam) COMMERCIAL TAX OFFICER & ORS. Petitioner(s) VERSUS P.S. SHAJI Respondent(s) (FOR ADMISSION and I.R. and IA No.7892/2020-CONDONATION OF DELAY IN FILING ) Date : 24-01-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Petitioner(s) Mr. G. Prakash, AOR Mr. Jishnu M.L., Adv. Ms. Priyanka Prakash, Adv. Ms. Beena Prakash, ADv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the application for condonation of delay as also on the special leave petition . Dasti, in addition, is permitted. Tag with Special Leave Petition (C)D.No.44567/2019 and connected cases, if any. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

ITEM NO.11+57 COURT NO.7 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 44567/2019 (Arising out of impugned final judgment and order dated 21-08-2019 in WPC No. 15626/2019 passed by the High Court Of Kerala At Ernakulam) THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT Petitioner(s) VERSUS M/S M.O. POONNEN Respondent(s) (FOR ADMISSION and I.R. and IA No.1440/2020-CONDONATION OF DELAY IN FILING ) WITH Diary No(s). 43922/2019 (XI-A) (FOR ADMISSION and I.R. and IA No.3097/2020-CONDONATION OF DELAY IN FILING) Diary No(s). 44209/2019 (XI-A) (FOR ADMISSION and I.R. and IA No.1573/2020-CONDONATION OF DELAY IN FILING) Diary No. 44746 of 2019 (IA No. 5162/2020-Condonation of delay in filing) Date : 13-01-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Petitioner(s) Mr. G. Prakash, AOR Mr. Jishnu M.L., Adv. Mrs. Priyanka Prakash, Adv. Mrs. Beena Prakash, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP(C) No. 29199 of 2018 and D. No. 39312 of 2018. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.10 COURT NO.7 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 30125/2019 (Arising out of impugned final judgment and order dated 29-10-2019 in WA No. 608/2017 passed by the High Court Of Kerala At Ernakulam) THE STATE OF KERALA & ANR. Petitioner(s) VERSUS C.V. JOBBY Respondent(s) (FOR ADMISSION and I.R. ) WITH SLP(C) No. 29989/2019 (XI-A) (FOR ADMISSION and I.R.) Date : 07-01-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Petitioner(s) Mr. G. Prakash, AOR Mr. Jishnu M.L., Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice. Tag with SLP (C) No. 29199 of 2018 and SLP(C) No. 39312 of 2018. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

1 ITEM NO.19+76 COURT NO.7 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 29786/2019 (Arising out of impugned final judgment and order dated 28-10-2019 in OTREV No. 69/2019 passed by the High Court Of Kerala At Ernakulam) THE STATE OF KERALA Petitioner(s) VERSUS P.T. JOSE Respondent(s) (FOR ADMISSION and I.R. ) WITH SLP(C) No. 29828/2019 (XI-A) (FOR ADMISSION and I.R.) SLP(C) No. 29777/2019 (XI-A) (FOR ADMISSION and I.R.) SLP(C) No. 30073/2019 (XI-A) (FOR ADMISSION and I.R.) SLP(C) No. 29834/2019 (XI-A) (FOR ADMISSION and I.R.) Diary No(s). 44214/2019 (XI-A) (FOR ADMISSION and I.R. and IA No.194034/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 44563/2019 (FOR ADMISSION and I.R. and IA No.195738/2019-CONDONATION OF DELAY IN FILING Date : 06-01-2020 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Petitioner(s) Mr. G. Prakash, AOR Mr. Jishnu M.L., Adv. Ms. Priyanka Prakash, Adv. Ms. Beena Prakash, Adv. For Respondent(s)

2 UPON hearing the counsel the Court made the following O R D E R Issue notice on the application(s) for condonation of delay as well as on the special leave petition(s). Dasti, in addition, is permitted. Tag with Special Leave Petition (C) D.No.39312 of 2018 and other connected cases. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

ITEM NO.22 COURT NO.7 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 29831/2019 (Arising out of impugned final judgment and order dated 02-04-2019 in WPC No. 19583/2016 passed by the High Court Of Kerala At Ernakulam) COMMERCIAL TAX OFFICER & ANR. Petitioner(s) VERSUS M/S. BUSHRA PLYWOODS AND WOOD INDUSTRIES Respondent(s) (FOR ADMISSION and I.R. ) Date : 06-01-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Petitioner(s) Mr. G. Prakash, AOR Mr. Jishnu M.L., Adv. Ms. Priyanka Prakash, Adv. Ms. Beena Prakash, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice. Dasti, in addition, is permitted. Tag with Special Leave Petition (C) No.29199/2018, Diary No.39312 of 2018 and other connected cases. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

ITEM NO.10+38 COURT NO.7 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 29257/2019 (Arising out of impugned final judgment and order dated 28-10-2019 in OTREV No. 51/2019 passed by the High Court Of Kerala At Ernakulam) THE STATE OF KERALA Petitioner(s) VERSUS P.T. DAVIS Respondent(s) (FOR ADMISSION and I.R. ) WITH SLP© NO.29710/2019 (FOR ADMISSION) SLP© NO.29788/2019 (FOR ADMISSION and I.R. ) Date : 17-12-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Petitioner(s) Mr. G. Prakash, AOR Mr. Jishnu M.L., Adv. Ms. Priyanka Prakash, Adv. Ms. Beena Prakash, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice. Dasti, in addition, is permitted. Tag with Special Leave Petition (C) Diary No. 39312/2018 and other connected cases. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

ITEM NO.38 COURT NO.7 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 29710/2019 (Arising out of impugned final judgment and order dated 28-10-2019 in OTREV No. 66/2019 passed by the High Court Of Kerala At Ernakulam) THE STATE OF KERALA Petitioner(s) VERSUS P.T. VARGHESE Respondent(s) (FOR ADMISSION [TO BE TAKEN UP ALONGWITH ITEM NO. 10 I.E. SLP(C) NO. 29257/2019] ) WITH SLP(C) No. 29788/2019 (XI-A) (FOR ADMISSION and I.R.) Date : 17-12-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Petitioner(s) Mr. G. Prakash, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.19 COURT NO.7 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 28848/2019 (Arising out of impugned final judgment and order dated 21-08-2019 in WPC No. 11434/2018 passed by the High Court Of Kerala At Ernakulam) THE STATE OF KERALA & ANR. Petitioner(s) VERSUS M/S. MARBLES AND MINERALS Respondent(s) (FOR ADMISSION and I.R. ) Date : 13-12-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Petitioner(s) Mr. G. Prakash, AOR Mr. Jishnu M.L., Adv. Ms. Priyanka Prakash, Adv. Ms. Beena Prakash, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice. Dasti, in addition, is permitted. Tag with Special Leave Petition (C) Diary No.39312/2018 and connected cases. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

ITEM NO.15 COURT NO.7 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 38991/2019 (Arising out of impugned final judgment and order dated 08-04-2019 in WP(C) No. 20789/2016 passed by the High Court Of Kerala At Ernakulam) THE DEPUTY COMMISSIONER Petitioner(s) VERSUS M/S SAJ HOLDINGS (P) LIMITED Respondent(s) (FOR ADMISSION and I.R. and IA No.176230/2019-CONDONATION OF DELAY IN FILING ) Date : 29-11-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Petitioner(s) Mr. G. Prakash, AOR Mr. Jishnu M.L., Adv. Ms. Priyanka Prakash, Adv. Ms. Beena Prakash, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the application for condonation of delay as also on the special leave petition. Dasti, in addition, is permitted. Tag with Special Leave Petition (C)D.No.39312/2018 and connected cases, if any. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

ITEM NO.14 COURT NO.8 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 33732/2019 (Arising out of impugned final judgment and order dated 02-04-2019 in WP(C) No. 36588/2016 passed by the High Court Of Kerala At Ernakulam) THE ASSISTANT COMMISSIONER (KVAT) & ANR. Petitioner(s) VERSUS M/S. PKL LIMITED Respondent(s) (FOR ADMISSION and I.R. and IA No.155466/2019-CONDONATION OF DELAY IN FILING ) Date : 18-10-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Petitioner(s) Mr. G. Prakash, AOR Mr. Jishnu M.L., Adv. Mrs. Priyanka Prakash, Adv. Mrs. Beena Prakash, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP(C) D. No. 39312 of 2018. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.11 COURT NO.8 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 30825/2019 (Arising out of impugned final judgment and order dated 06-12-2018 in WA No. 1114/2017 passed by the High Court Of Kerala At Ernakulam) THE COMMERCIAL TAX OFFICER & ANR. Petitioner(s) VERSUS M/S JKB AUTO Respondent(s) (FOR ADMISSION and I.R. and IA No.144821/2019-CONDONATION OF DELAY IN FILING ) Date : 27-09-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Petitioner(s) Mr. G. Prakash, AOR Mr. Jishnu M.L., Adv. Mrs. Priyanka Prakash, Adv. Mrs. Beena Prakash, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP© D.No. 39312 of 2018. (DEEPAK SINGH) (PRADEEP KUMAR) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.15+ 20 COURT NO.9 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 26184/2019 (Arising out of impugned final judgment and order dated 27-03-2019 in WA No. 858/2019 passed by the High Court Of Kerala At Ernakulam) THE STATE OF KERALA & ANR. Petitioner(s) VERSUS EARTHLINE SERVICE PRIVATE LIMITED Respondent(s) (FOR ADMISSION and I.R. and IA No.122840/2019-CONDONATION OF DELAY IN FILING ) Diary No(s). 27591/2019 (FOR ADMISSION and I.R. and IA No.124048/2019-CONDONATION OF DELAY IN FILING ) Date : 23-08-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Petitioner(s) Mr. G. Prakash, AOR Mr. Jishnu M.L., Adv., Ms. Priyanka Prakash, Adv. Ms. Beena Prakash, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the application for condonation of delay as also on the special leave petitions. Dasti, in addition, is permitted. Tag with Special Leave Petition (C) Diary No.39312 of 2018. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

1 ITEM NO.37 COURT NO.9 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 39312/2018 (Arising out of impugned final judgment and order dated 05-07-2018 in WA No. 1184/2013 passed by the High Court Of Kerala At Ernakulam) THE ASSISTANT COMMISSIONER(ASSESSMENT) & ORS. Petitioner(s) VERSUS M/S CHOLAYIL PVT. LTD. Respondent(s) IA No. 159451/2018 - CONDONATION OF DELAY IN FILING) WITH [37.1] C.A. No. 5076/2015 (XVII) [37.2] C.A. No. 6083-6085/2018 (XVII) [37.3] SLP(C) No. 11399-11407/2018 (XI-A) IA No. 168049/2018 - APPLICATION FOR SUBSTITUTION IA No. 39685/2019 - CONDONATION OF DELAY IN FILING SUBSTITUTION APPLN.) [37.4] SLP(C) No. 29199/2018 (XI-A) [37.5] Diary No(s). 42539/2018 (XI-A) IA No. 167284/2018 - CONDONATION OF DELAY IN FILING) [37.6] C.A. No. 867/2019 (XVII) (FOR ADMISSION and IA No.1349/2019-STAY APPLICATION and IA No.1347/2019-CONDONATION OF DELAY IN FILING APPEAL) [37.7] Diary No(s). 47783/2018 (XVII) ( IA No.51951/2019-CONDONATION OF DELAY IN FILING and IA No.51954/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.51953/2019-STAY APPLICATION and IA No.51952/2019- CONDONATION OF DELAY IN REFILING) [37.8] SLP(C) No. 4577/2019 (XI-A) [37.9] Diary No(s). 5027/2019 (XI-A) (IA No. 41345/2019 - CONDONATION OF DELAY IN FILING) [37.10] Diary No(s). 5028/2019 (XI-A) (IA No. 34880/2019 - CONDONATION OF DELAY IN FILING) [37.11] Diary No(s). 5031/2019 (XI-A) (IA No. 32552/2019 - CONDONATION OF DELAY IN FILING)

2 [37.12] Diary No(s). 5147/2019 (XI-A) (IA No. 33950/2019 - CONDONATION OF DELAY IN FILING) [37.13] Diary No(s). 5152/2019 (XI-A) (IA No. 30501/2019 - CONDONATION OF DELAY IN FILING) [37.14] Diary No(s). 5155/2019 (XI-A) (FOR ADMISSION and I.R. and IA No.39251/2019-CONDONATION OF DELAY IN FILING) [37.15] Diary No(s). 5160/2019 (XI-A) (IA No. 35209/2019 - CONDONATION OF DELAY IN FILING) [37.16] Diary No(s). 5317/2019 (XI-A) (IA 32350/2019 FOR CONDONATION OF DELAY IN FILING) [37.17] Diary No(s). 5321/2019 (XI-A) (IA No.40357/2019-CONDONATION OF DELAY IN FILING [37.18] Diary No(s). 5323/2019 (XI-A) (IA No. 35195/2019 - CONDONATION OF DELAY IN FILING) [37.19] Diary No(s). 5509/2019 (XI-A) (IA No. 30829/2019 - CONDONATION OF DELAY IN FILING) [37.20] SLP(C) No. 7128-7132/2019 (XI-A) [37.21] Diary No(s). 5564/2019 (XI-A) IA No. 48169/2019 - CONDONATION OF DELAY IN FILING) [37.22] Diary No(s). 6328/2019 (XI-A) (IA No. 46712/2019 - CONDONATION OF DELAY IN FILING) [37.23] Diary No(s). 6333/2019 (XI-A) (IA No. 47222/2019 - CONDONATION OF DELAY IN FILING) [37.24] Diary No(s). 6336/2019 (XI-A) (IA No. 46702/2019 - CONDONATION OF DELAY IN FILING) [37.25] Diary No(s). 6466/2019 (XI-A) IA No. 43812/2019 - CONDONATION OF DELAY IN FILING) [37.26] Diary No(s). 7351/2019 (XI-A) IA No. 46195/2019 - CONDONATION OF DELAY IN FILING) [37.27] Diary No(s). 7631/2019 (XI-A) (IA No. 52538/2019 - CONDONATION OF DELAY IN FILING) [37.28] Diary No(s). 7636/2019 (XI-A) IA No. 46230/2019 - CONDONATION OF DELAY IN FILING) [37.29] Diary No(s). 7699/2019 (XI-A) IA No. 48038/2019 - CONDONATION OF DELAY IN FILING)

3 [37.30] Diary No(s). 7910/2019 (XI-A) IA No. 48524/2019 - CONDONATION OF DELAY IN FILING) [37.31] Diary No(s). 7915/2019 (XI-A) IA No. 53921/2019 - CONDONATION OF DELAY IN FILING) [37.32] Diary No(s). 7916/2019 (XI-A) (IA No. 52220/2019 - CONDONATION OF DELAY IN FILING) [37.33] C.A. No. 5031/2019 (XVII) [37.34] SLP(C) No. 7189/2019 (XI-A) [37.35] Diary No(s). 9049/2019 (XI-A) IA No. 55525/2019 - CONDONATION OF DELAY IN FILING) [37.36] SLP(C) No. 7567/2019 (XI-A) [37.37] T.P.(C) No. 534/2019 (XVI-A) IA No. 44498/2019 - EX-PARTE STAY) [37.38] Diary No(s). 9794/2019 (XI-A) (FOR ADMISSION and I.R. and IA No.63830/2019-CONDONATION OF DELAY IN FILING) [37.39] Diary No(s). 9798/2019 (XI-A) (FOR ADMISSION and I.R. and IA No.69983/2019-CONDONATION OF DELAY IN FILING and IA No.69984/2019-CONDONATION OF DELAY IN REFILING) [37.40] Diary No(s). 10365/2019 (XI-A) IA No. 57342/2019 - CONDONATION OF DELAY IN FILING) [37.41] Diary No(s). 12148/2019 (XI-A) (FOR ADMISSION and I.R. and IA No.63712/2019-CONDONATION OF DELAY IN FILING and IA No.63713/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) [37.42] SLP(C) No. 12215/2019 (XI-A) (FOR ADMISSION and I.R.) Date : 15-07-2019 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Petitioner(s) Mr. Pallav Sisodia, Sr. Adv. Mr. G. Prakash, AOR Mr. Jishnu M.L., Adv. Ms. Priyanka Prakash, Adv. Ms. Beena Prakash, Adv.

4 Mr. Anis Nadkarni, ASG Mr. Arijit Prasad, Sr. Adv. Mr. Zoheb Hussain, Adv. Ms. Nisha Bagchi, Adv. Mr. B. Krishna Prasad, AOR Mr. Anis Ahmed Khan, AOR Mr. Prakash Ranjan Nayak, AOR Mr. Sanand Ramakrishnan, AOR Mr. Sonal Jain, AOR For Respondent(s) Mr. Rajiv Shankar Dvivedi, AOR Mr. Sujit Ghosh, Adv. Ms. Pragya Awasthi, Adv. Mr. Rajat Mittal, AOR Mr. Sujit Ghosh, Adv. Ms. Pragya Awasthi, Adv. Mr. V. Lakshmikumaran, Adv. MR. Alok Yadav, Adv. Ms. Charanya Lakshmikumaran, Adv. Mr. Aaditya Bhattacharya, Adv. Mr. Ayush Sharma, AOR Mr. Sujit Ghosh, Adv. Ms. Mannat Waraich, Adv. Mr. Vikas Upadhyay, AOR Mr. Gaurav Agrawal, AOR Ms. Kavita Jha, AOR Mr. Shammi Kapoor, Adv. Ms. Swato Agarwal, Adv. Mr. Roy Abraham, Adv. Ms. Seema Jain, Adv. Mr. Akhil Abraham, Adv Mr. Himinder Lal, AOR Mr. R.K. Kapoor, Adv. Ms. Shweta Kapoor, Adv. Mr. Rajat Kapor, Adv. Mr. Anis Ahmed Khan, AOR Mr. Aneesh Mittal, AOR Ms. Shreya Sharma, Adv. Mr. Bharat Raichandanani, Adv.

5 Mr. R. Jawahar Lal, Adv. Mr. Siddharth Bawa, Adv. Mr. Shyamal Anand, Adv. Mr. Mayank Kshirsagar, AOR MR. Akhilesh Yadav, Adv. Mr. P. S. Sudheer, AOR Mr. Rajeev Mishra, Adv. Mr. Sanand Ramakrishnan, AOR Mr. A. Raghunath, AOR Mr. Ramesh Babu M. R., AOR Mr. Hrishikesh Baruah, AOR Ms. Radhika Gupta, Adv. Mr. Kshitij Paliwal, Adv. Mr. Vipin Nair, AOR Mr. P.B. Suresh, Adv. Mr. Karthik Jayashankar, Adv. Mr. Arvind P. Datar, Sr. Adv Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Ms. Viddusshi, Adv. Mr. Akhil Abraham Roy, Adv. M/S. K J John And Co, AOR Mr. Girish Kumar, Adv. Mr. Towseef Ahmad Dar, Adv. Mr. Alex Joseph, AOR Mr. Deepak Nargolkar, Sr. Adv. Mr. Puneet Agarwal, Adv. Mr. Chetan Kumar Shukla, Adv. Mr. Deepak Anand, AOR Mr. Ankit Parhar, Adv. Mr. Aviral Dhirendra, Adv. Mr. Punit Dutt Tyagi, AOR Mr. Renjith. B, AOR Mr. Renjith B. Marar, Adv. Ms. Lakshmi N. Kaimal, AOR Mr. Anil Sharma, Adv. Mr. M.S. Ananth, Adv. Mr. Sayaree Basu Mallik, Adv. Mr. E. C. Agrawala, AOR

6 Mr. Mahesh Agarwal, ADv. Ms. Aastha Mehta, Adv. Mr. E. C. Agrawala, AOR Mr. Sayaree Basu Mallik, Adv. Mr. M.S. Ananth, Adv. Mr. G. Prakash, AOR Ms. Malini Poduval, AOR Ms. Babita Sant, Adv. Mr. E. M. S. Anam, AOR Mr. Ajay Veer Singh Jain, Adv. Ms. Mamta Jain, Adv. Mr. TRS Kumar, ADv. Mr. Uday Ram Bokadia, ADv. Mr. Manish Kumar Jain, Adv. Ms. Divya Garg, Adv. Mr. Sonal Jain, AOR Mr. Basant R., Sr. Adv. Mr. K. Rajeev, AOR Mr. K. N.V. Mukumda, Adv. Mr. K. Paramaeshwar, Adv. UPON hearing the counsel the Court made the following O R D E R [37.1] C.A. No. 5076/2015 It is agreed that this matter involves some other issue. De-linked and to be listed as per its turn. [37.2] C.A. No. 6083-6085/2018 It is agreed that these matters involve some other issue. De-linked and to be listed as per their turn. [37.3] SLP(C) No. 11399-11407/2018 It is agreed that these matters involve some other issue.

7 De-linked and to be listed as per their turn. [37.6] C.A. No. 867/2019 It is agreed that this matter involves some other issue. De-linked and to be listed as per its turn. [37.7] Diary No(s). 47783/2018 It is agreed that this matter involves some other issue. De-linked and to be listed as per its turn. [37.8] SLP(C) No. 4577/2019 It is agreed that this matter involves some other issue. De-linked and to be listed as per its turn. [37.29] Diary No(s). 7699/2019 It is agreed that this matter involves some other issue. De-linked and to be listed as per its turn. [37.30] Diary No(s). 7910/2019 It is agreed that this matter involves some other issue. De-linked and to be listed as per its turn. [37.33] C.A. No(s). 5031/2019 It is agreed that this matter involves some other issue. De-linked and to be listed as per its turn. [37.34] SLP(C) No. 7189/2019 It is agreed that this matter involves some other issue.

8 De-linked and to be listed as per its turn. [37.36] SLP(C) No. 7567/2019 It is agreed that this matter involves some other issue. De-linked and to be listed as per its turn. [37.37] T.P.(C) No. 534/2019 It is agreed that this matter involves some other issue. De-linked and to be listed as per its turn. [37.41] Diary No(s). 12148/2019 It is agreed that this matter involves some other issue. De-linked and to be listed as per its turn. [37] Diary No(s).39312/2018, [37.4] SLP(C) No. 29199/2018, [37.5] Diary No(s).42539/2018, [37.9] Diary No(s). 5027/2019, [37.10] Diary No(s).5028/2019, [37.11] Diary No(s). 5031/2019, [37.12] Diary No(s). 5147/2019, [37.13] Diary No(s). 5152/2019, [37.14] Diary No(s). 5155/2019, [37.15] Diary No(s). 5160/2019, [37.16] Diary No(s). 5317/2019, [37.17] Diary No(s). 5321/2019, [37.18] Diary No(s). 5323/2019, [37.19] Diary No(s). 5509/2019, [37.20] SLP(C)Nos.7128-7132/2019,[37.21] Diary No(s). 5564/2019, [37.22] Diary No(s). 6328/2019, [37.23] Diary No(s). 6333/2019, [37.24] Diary No(s). 6336/2019, [37.25] Diary No(s). 6466/2019, [37.26] Diary No(s). 7351/2019, [37.27] Diary No(s). 7631/2019, [37.28] Diary No(s). 7636/2019, [37.31] Diary No(s). 7915/2019, [37.32] Diary No(s). 7916/2019, [37.35] Diary No(s). 9049/2019, [37.38] Diary No(s). 9794/2019, [37.39] Diary No(s). 9798/2019, [37.40] Diary No(s). 10365/2019 & [37.42] SLP(C) No. 12215/2019 List these matters after two weeks on a non- miscellaneous day. In the meantime, it is open to the parties to file additional affidavit/reply affidavit. (NEETU KHAJURIA) (VIDYA NEGI)

9 COURT MASTER COURT MASTER

ITEM NO.85 REGISTRAR COURT. 1 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR ANIL LAXMAN PANSARE IA 40357/2019, in SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 5321/2019 THE COMMERCIAL TAX OFFICER & ORS. Petitioner(s) VERSUS M/S VAZHAKKALAYIL AND CO. Respondent(s) (FOR IA No.40357/2019-CONDONATION OF DELAY IN FILING IA No. 40357/2019 - CONDONATION OF DELAY IN FILING) WITH Diary No(s). 5027/2019 (XI-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 41345/2019 IA No. 41345/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5160/2019 (XI-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 35209/2019 IA No. 35209/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 6466/2019 (XI-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 43812/2019 IA No. 43812/2019 - CONDONATION OF DELAY IN FILING) Date : 03-07-2019 These matters were called on for hearing today. For Petitioner(s) Mr. Jishnu M.L., Adv. Mrs. Priyanka Prakash, Adv. Ms. Beena Prakash, adv. Mr. G. Prakash, AOR For Respondent(s) Ms. Surekha Raman, Adv. Ms. Viddusshi, Adv. Mr.Akhil A. Roy, Adv. M/S. K J John And Co, AOR Mr. Ranjit B. Marar, Adv. Mr. Anubhav Anand Pandey, Adv. Mr. Chandresh Kumar Dubey, Adv. Mr. Lakshmi N. Kaimal, AOR UPON hearing the counsel the Court made the following O R D E R SLP(C)D.No.5321/2019 Service is complete on respondent Nos.1, 2 and 4 but none has entered appearance.

Item No.85 -2- Four weeks' time is granted to respondent No.3 for filing counter affidavit. Ld. Counsel for the petitioner to take fresh steps alongwith fresh and complete address of respondent No.5 within two weeks. Diary No. 5027/2019 Service is complete on respondent Nos.2, 4 and 5 but none has entered appearance. Four weeks' time is granted to respondent No.3 for filing counter affidavit. Ld. Counsel for the petitioner to take fresh steps for effecting service on respondent No.1 within two weeks. Diary No. 5160/2019 Four weeks' time is granted to respondent No.1 for filing counter affidavit. Service is complete on respondent Nos.2 to 4 but none has entered appearance. Diary No. 6466/2019 Service is complete on respondent Nos.2 and 3 but none has entered appearance. Four weeks' time is granted to respondent Nos.1, 4 and 5 for filing counter affidavit. List again on 1.10.2019. ANIL LAXMAN PANSARE Registrar

ITEM NO.45 REGISTRAR COURT. 1 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR ANIL LAXMAN PANSARE IA 40357/2019, in SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 5321/2019 THE COMMERCIAL TAX OFFICER & ORS. Petitioner(s) VERSUS M/S VAZHAKKALAYIL AND CO. Respondent(s) (FOR IA No.40357/2019-CONDONATION OF DELAY IN FILING ) WITH Diary No(s). 5027/2019 (XI-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 41345/2019) Diary No(s). 5160/2019 (XI-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 35209/2019) Diary No(s). 6466/2019 (XI-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 43812/2019) Date : 03-05-2019 These matters were called on for hearing today. For Petitioner(s) Mr. Jishnu M.L., Adv. Mrs. Priyanka Prakash, Adv. Mrs. Beena Prakash, Adv. Mr. G. Prakash, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R SLP(C) D.No.5321/2019 Await service/track report in respect of respondent Nos.1 to 5. Diary No(s). 5027/2019 Await service/track report in respect of respondent Nos.1 to 5.

Item No.45 -2- Diary No(s). 5160/2019 Await service/track report in respect of respondent Nos.1 to 4. Diary No(s). 6466/2019 Await service/track report in respect of respondent Nos.1 to 5. List again on 3.7.2019. ANIL LAXMAN PANSARE Registrar

1 ITEM NO.13 COURT NO.9 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 9794/2019 (Arising out of impugned final judgment and order dated 19-07-2018 in WA No. 713/2017 19-07-2018 in WA No. 742/2017 19-07-2018 in WA No. 743/2017 19-07-2018 in WA No. 745/2017 19-07-2018 in WA No. 748/2017 passed by the High Court Of Kerala At Ernakulam) THE ASSISTANT COMMISSIONER & ANR. ETC. Petitioner(s) VERSUS M/S V ABDUL KADER ETC. Respondent(s) (FOR ADMISSION and I.R. and IA No.63830/2019-CONDONATION OF DELAY IN FILING ) Date : 26-04-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE AJAY RASTOGI For Petitioner(s) Mr. G. Prakash, AOR Mr. Jishnu M.L., Adv. Ms. Priyanka Prakash, dv. Ms. Beena Prakash, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Tag the present special leave petition with S.L.P.(C) D. No.39312 of 2018 and other connected matters, as per the list furnished by the counsel for the petitioners being Nos. Diary Nos.42539/2018, 6328/2019, 6466/2019, 9125/2019, 6336/2019, 9063/2019, 7636/2019, 7351/2019, 6333/2019, 7910/2019, 7916/2019, 7631/2019,

2 7951/2019, 9049/2019, 10365/2019, 5564/2019, 9798/2019, 9794/2019, 5152/2019, 5509/2019, 5317/2019, 5031/2019, 5147/2019, 5323/2019, 5028/2019, 5160/2019, 5510/2019, 5321/2019, 5155/2019 and other connected matters, if any. List all these matters before the appropriate Bench. In case of any office objection, the Registry is directed to point out the same in the office report so that appropriate directions can be issued. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

ITEM NO.14+61 COURT NO.9 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 9049/2019 (Arising out of impugned final judgment and order dated 19-07-2018 in WA Nos. 749/2017, 758/2017, 790/2017, 803/2017, 853/2017 passed by the High Court Of Kerala At Ernakulam) COMMERCIAL TAX OFFICER (W.C. AND L.T.)ETC.ETC. Petitioner(s) VERSUS THRISSUR BUILDERS PRIVATE LIMITED ETC.ETC. Respondent(s) (FOR ADMISSION and I.R. and IA No.55525/2019-CONDONATION OF DELAY IN FILING ) WITH DIARY NO.10365/2019 (FOR ADMISSION and I.R. and IA No.57342/2019-CONDONATION OF DELAY IN FILING ) Date : 12-04-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE AJAY RASTOGI For Petitioner(s) Mr. G. Prakash, AOR Mr. Jishnu M.L., Adv. Ms. Priyanka Pakash, Adv. Ms. Beena Prakash, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the applications for condonation of delay as also on the Special Leave Petitions. Registry is directed to list the present petitions on 15 th July, 2019 along with Special Leave Petition (C) Diary No.39312 of 2018 and all other connected cases of which list will be furnished by the petitioners to the Registry within one week. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

1 ITEM NO.16+60 COURT NO.9 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 7916/2019 (Arising out of impugned final judgment and order dated 19-07-2018 in WA No. 686/2017 19-07-2018 in WA No. 690/2017 19-07-2018 in WA No. 691/2017 19-07-2018 in WA No. 695/2017 19-07-2018 in WA No. 710/2017 passed by the High Court Of Kerala At Ernakulam) THE ASSISTANT COMMISSIONER SPECIAL CIRCLE DEPARTMENT OF COMMERCIAL TAXES & ETC. Petitioner(s) VERSUS PHILIPS INDIA LTD. & ETC. Respondent(s) (FOR ADMISSION and I.R. and IA No.52220/2019-CONDONATION OF DELAY IN FILING ) WITH Diary No(s). 7631/2019 (XI-A) (FOR ADMISSION and I.R. and IA No.52538/2019-CONDONATION OF DELAY IN FILING) Diary No (s) 7915 of 2019 (FOR ADMISSION and I.R. and IA No.53921/2019-CONDONATION OF DELAY IN FILING) Date : 05-04-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE AJAY RASTOGI For Petitioner(s) Mr. G. Prakash, AOR Mr. Jishnu M.L., Adv. Mrs. Priyanka Prakash, Adv. Mrs. Beena Prakash, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the application for condonation of delay as well as on the Special Leave Petition.

2 List these matters alongwith SLP (C) D. No. 39312 of 2018. Registry to ensure that all connected matters are listed together before the same Bench. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.16 COURT NO.9 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 5564/2019 (Arising out of impugned final judgment and order dated 14-08-2018 in WP(C) No. 19183/2017 14-08-2018 in WP(C) No. 19344/2017 14-08- 2018 in WP(C) No. 21049/2017 14-08-2018 in WP(C) No. 22957/2017 14- 08-2018 in WP(C) No. 35933/2017 14-08-2018 in WP(C) No. 36289/2017 14-08-2018 in WP(C) No. 9153/2015 passed by the High Court Of Kerala At Ernakulam) THE ASSISTANT COMMISSIONER (ASSESSMENT) & ORS. Petitioner(s) VERSUS TECHNO KART INDIA LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.48169/2019-CONDONATION OF DELAY IN FILING ) Date : 01-04-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE AJAY RASTOGI For Petitioner(s) Mr. G. Prakash, AOR Mr. Jishnu M.L., Adv. Mrs. Priyanka Prakash, Adv. Mrs. Beena Prakash, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the application for condonation of delay as well as on the Special Leave Petition. Tag with SLP (C) D. No. 5031 of 2019. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

1 ITEM NO.15+60 COURT NO.8 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 6336/2019 (Arising out of impugned final judgment and order dated 19-07-2018 in WA Nos. 249/2017, 294/2017, 453/2017, 458/2017, 545/2017 passed by the High Court Of Kerala At Ernakulam) THE COMMERCIAL TAX OFFICER & ORS.ETC.ETC. Petitioner(s) VERSUS M/S KAIRALI STEELS AND ALLOYS PVT. LTD. ETC. ETC. Respondent(s) (FOR ADMISSION and I.R. and IA No.46702/2019-CONDONATION OF DELAY IN FILING) WITH DIARY NO.6328/2019 (FOR ADMISSION and I.R. and IA No.46712/2019-CONDONATION OF DELAY IN FILING) DIARY NO.6333/2019 (FOR ADMISSION and I.R. and IA No.47222/2019-CONDONATION OF DELAY IN FILING) DIARY NO.7351/2019 (FOR ADMISSION and I.R. and IA No.46195/2019-CONDONATION OF DELAY IN FILING) DIARY NO.7636/2019 (FOR ADMISSION and I.R. and IA No.46230/2019-CONDONATION OF DELAY IN FILING) Date : 29-03-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE AJAY RASTOGI For Petitioner(s) Mr. G. Prakash, AOR Mr. Jishnu M.L, Adv. Ms. Priyanka Prakash, Adv. Ms. Beena Prakash, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the application(s) of condonation of delay and in the special leave petition(s).

2 Tag with Special Leave Petition (C) Diary No.39312 of 2018. Registry to ensure that all matters are listed together before the same Bench. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

1 ITEM NO.17 + 60 COURT NO.9 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 5321/2019 (Arising out of impugned final judgment and order dated 14-08-2018 in WP(C) No. 17914/2016 14-08-2018 in WP(C) No. 34021/2016 14-08- 2018 in WP(C) No. 34078/2016 14-08-2018 in WP(C) No. 37119/2016 14- 08-2018 in WP(C) No. 38334/2016 passed by the High Court Of Kerala At Ernakulam) THE COMMERCIAL TAX OFFICER & ORS. Petitioner(s) VERSUS M/S VAZHAKKALAYIL AND CO. Respondent(s) (FOR ADMISSION and I.R. and IA No.40357/2019-CONDONATION OF DELAY IN FILING ) WITH Diary No(s). 5027/2019 (XI-A) (FOR ADMISSION and I.R. and IA No.41345/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 5160/2019 (XI-A) (FOR ADMISSION and I.R. and IA No.35209/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 6466/2019 (XI-A) (FOR ADMISSION and I.R. and IA No.43812/2019-CONDONATION OF DELAY IN FILING) Date : 15-03-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE AJAY RASTOGI For Petitioner(s) Mr. G. Prakash, AOR Mr. Jishnu M.L., Adv. Mrs. Pryanka Prakash, Adv. Mrs. Beena Prakash, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R

2 Issue notice on the application (s) for condonation of delay as well as on the Special Leave Petition(s). Tag with SLP (C) D. No. 5031 of 2019 and connected matters, as per the list furnished by the learned counsel for the petitioners being Nos. Diary No. 6328 of 2019, Diary No. 6333 of 2019, Diary No. 7636 of 2019, Diary No. 7351 of 2019, Diary No. 7915 of 2019, Diary No. 7916 of 2019, Diary No. 7631 of 2019, Diary No. 9794 of 2019, Diary No. 9798 of 2019, Diary No. 9049 of 2019, Diary No. 5160 of 2019 and 6336 of 2019. List all these matters before the appropriate Bench. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.10 COURT NO.9 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 5155/2019 (Arising out of impugned final judgment and order dated 14-08-2018 in WPC No. 16994/2017 14-08-2018 in WPC No. 16997/2017 14-08-2018 in WPC No. 17813/2017 14-08-2018 in WPC No. 18181/2017 14-08-2018 in WPC No. 18908/2017 passed by the High Court Of Kerala At Ernakulam) THE ASSISTANT COMMISSIONER & ORS. Petitioner(s) VERSUS M/S BAKERS TRADERS Respondent(s) (FOR ADMISSION and I.R. and IA No.39251/2019-CONDONATION OF DELAY IN FILING) Date : 11-03-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE AJAY RASTOGI For Petitioner(s) Mr. G. Prakash, AOR Mr. Jishnu M.L., Adv. Mrs. Priyanka Prakash, Adv. Mrs. Beena Prakash, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the application for condonation of delay as well as on the Special Leave Petition. Tag with SLP(C) D. No. 5031 of 2019. Learned counsel for the petitioners to furnish list of connected matters involving similar issue /same impugned judgment so that all matters can be listed together before the appropriate Bench. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.52 1 REGISTRAR COURT. 2 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR RAJESH KUMAR GOEL IA 159451/2018, in SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 39312/2018 THE ASSISTANT COMMISSIONER(ASSESSMENT) & ORS. Petitioner(s) VERSUS M/S CHOLAYIL PVT. LTD. Respondent(s) WITH Diary No(s). 42539/2018 (XI-A) Diary No(s). 5152/2019 (XI-A) Diary No(s). 5031/2019 (XI-A) Diary No(s). 5509/2019 (XI-A) Diary No(s). 5028/2019 (XI-A) Diary No(s). 5323/2019 (XI-A) Diary No(s). 5317/2019 (XI-A) Diary No(s). 5147/2019 (XI-A) Date : 11-03-2019 These matters were called on for hearing today. For Petitioner(s) Mr. G. Prakash, AOR Mr. Jishnu M.L.,Adv. Ms. Priyanka Prakash,Adv. Ms. Beena Prakash,Adv. For Respondent(s)

ITEM NO.52 2 UPON hearing the counsel the Court made the following O R D E R Diary Nos. 39312 and 42539/2018 Await the return of the service of notice already issued to sole respondent. Diary Nos. 5152 and 5509/2019 Await the return of the service of notice already issued to all the respondents. Diary Nos. 5028, 5031, 5147, 5317 and 5323/2019 Ld. Counsel for petitioner has filed spare copies. Registry to issue notice with utmost dispatch. List again on 19.7.2019. RAJESH KUMAR GOEL Registrar MG

ITEM NO.13 COURT NO.9 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 5510/2019 (Arising out of impugned final judgment and order dated 14-08-2018 in WP(C) Nos. 12938/2017, 13559/2017, 13572/2017, 13741/2017, 16829/2017 passed by the High Court Of Kerala At Ernakulam) COMMERCIAL TAX OFFICER & ORS.ETC.ETC. Petitioner(s) VERSUS VIJI THANKACHAN ETC. Respondent(s) (FOR ADMISSION and I.R. and IA No.37842/2019-CONDONATION OF DELAY IN FILING ) Date : 08-03-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE AJAY RASTOGI For Petitioner(s) Mr. G. Prakash, AOR Mr. Jishnu M.L., Adv. Ms. Priyanka Prakash, Adv. Ms. Beena Prakash, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with Special Leave Petition (C) Diary No.39312 of 2018 and other connected matters. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

ITEM NO.14+ 53 COURT NO.11 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 5031/2019 (Arising out of impugned final judgment and order dated 14-08-2018 in WPC No. 10620/2017 14-08-2018 in WPC No. 10862/2017 14-08-2018 in WPC No. 11687/2017 14-08-2018 in WPC No. 12672/2017 14-08-2018 in WPC No. 12888/2017 passed by the High Court Of Kerala At Ernakulam) COMMERCIAL TAX OFFICER II Petitioner(s) VERSUS THOMSON TILE FACTORY Respondent(s) (FOR ADMISSION and I.R. and IA No.32552/2019-CONDONATION OF DELAY IN FILING ) WITH Diary No(s). 5317/2019 (XI-A) (FOR ADMISSION and I.R. and IA No.32350/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 5147/2019 (XI-A) ( IA No.33950/2019-CONDONATION OF DELAY IN FILING) Diary No. 5028/2019 (IA No. 34880/2019 – Condonation of delay in filing) Diary No. 5323/2019 (IA No. 35195/2019 – Condonation of delay in filing) Date : 01-03-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE AJAY RASTOGI For Petitioner(s) Mr. G. Prakash, AOR Mr. Jishnu M.L., Adv. Mrs. Priyanka Prakash, Adv. Mrs. Beena Prakash, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the application for condonation of delay as well as on the Special Leave Petition. Tag with SLP (C) D. No. 39312 of 2018. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.27+63 COURT NO.11 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 5152/2019 (Arising out of impugned final judgment and order dated 14-08-2018 in WP(C) Nos 13246/2014, 14006/2014, 17949/2014, 18345/2014, 18426/2014 passed by the High Court Of Kerala At Ernakulam) THE COMMERCIAL TAX OFFICER & ANR. ETC. Petitioner(s) VERSUS M/S FREEZ N. FOODS ETC. Respondent(s) (FOR ADMISSION and I.R. and IA No.30501/2019-CONDONATION OF DELAY IN FILING ) DIARY NOS.5509/2019 FOR ADMISSION AND I.R. AND IA NO.30829/2019-CONDONATION OF DELAY IN FILING) Date : 22-02-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE AJAY RASTOGI For Petitioner(s) Mr. G. Prakash, AOR Ms. Priyanka Prakash, Adv. Mr. Jishnu M.L., Adv. Ms. Beena Prakash, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the application(s) for condonation of delay as also on the special leave petition(s). Tag with Special Leave Petition (C) Diary No.39312 of 2018. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

ITEM NO.72 REGISTRAR COURT. 2 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR RAJESH KUMAR GOEL IA 159451/2018, in SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 39312/2018 THE ASSISTANT COMMISSIONER(ASSESSMENT) & ORS. Petitioner(s) VERSUS M/S CHOLAYIL PVT. LTD. Respondent(s) WITH SLP(C) No. 29199/2018 (XI-A) Diary No(s). 42539/2018 (XI-A) Date : 23-01-2019 These matters were called on for hearing today. For Petitioner(s) Mr.Jishnu M.L.Adv. Ms.Priyanka Prakash,Adv. Mr. G. Prakash, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Diary No(s). 39312/2018 The unserved cover containing the notice has been received back from the sole respondent with postal remarks “Left without instructions”. Hence, Ld.counsel for the petitioner shall file the fresh particulars of the above respondent and he shall also take fresh steps for the service of notice to him within a period of four weeks. ……….2

ITEM NO.72 -2- Diary No(s). 42539/2018 The unserved cover containing the notice has been received back from the sole respondent with postal remarks “Addressee left present address not known”. Hence, Ld.counsel for the petitioner shall file the fresh particulars of the above respondent and he shall also take fresh steps for the service of notice to him within a period of four weeks. List the matters again on 11.03.2019. SLP(C) No. 29199/2018 The office report indicates that service of notice is complete upon both the respondents but no one has entered appearance on their behalf. Viewed thus, the matter be processed for listing before the Hon'ble Court as per rules. RAJESH KUMAR GOEL Registrar SB

ITEM NO.27 COURT NO.12 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 39312/2018 (Arising out of impugned final judgment and order dated 05-07-2018 in WA No. 1184/2013 passed by the High Court Of Kerala At Ernakulam) THE ASSISTANT COMMISSIONER(ASSESSMENT) & ORS. Petitioner(s) VERSUS M/S CHOLAYIL PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.159451/2018-CONDONATION OF DELAY IN FILING ) WITH SLP(C) No. 29199/2018 (XI-A) (FOR ADMISSION and I.R.) Diary No(s). 42539/2018 (XI-A) (FOR ADMISSION and I.R. and IA No.167284/2018-CONDONATION OF DELAY IN FILING) Date : 30-11-2018 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE HEMANT GUPTA For Petitioner(s) Mr. Rakesh Dwivedi, Sr. Adv. Mr. Pallav Shisodia, Sr.Adv. Mr. G. Prakash, AOR Mr. C.E. Unnikrishnan, Adv. Ms. Priyanka Prakash, Adv. Mr. Jishnu M.L., Adv. Ms. Beena Prakash, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the application(s) for condonation of delay and in the special leave petition(s). (NEETU KHAJURIA) COURT MASTER (ANITA RANI AHUJA) COURT MASTER

ITEM NO.28+63 COURT NO.12 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 39312/2018 (Arising out of impugned final judgment and order dated 05-07-2018 in WA No. 1184/2013 passed by the High Court Of Kerala At Ernakulam) THE ASSISTANT COMMISSIONER(ASSESSMENT) & ORS. Petitioner(s) VERSUS M/S CHOLAYIL PVT. LTD. Respondent(s) (FOR I.R. and IA No.159451/2018-CONDONATION OF DELAY IN FILING ) WITH SLP (C) NO. 29199/2018 Date : 19-11-2018 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DEEPAK GUPTA For Petitioner(s) Mr. Pallav Shishodia, Sr. Adv. Mr. G. Prakash, AOR Ms. Priyanka Prakash, Adv. Mr. Jishnu M.L., Adv. Mrs. Beena Prakash, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R List all the connected matters together as per the list of matters to be furnished by learned counsel for the petitioners. Learned counsel for the petitioners shall furnish the list within one week. List the matters next week. (MEENAKSHI KOHLI) (ANJU DUA) COURT MASTER COURT MASTER

THE STATE OF KERALA v. A.M. MUHAMMED KUNHI

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