Sha Gold Arcade vs Commissioner State Goods & ...
2021 Latest Caselaw 16138 Ker

WP(C) No.15451/2021                         1/2

                        IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                        PRESENT
                          THE HONOURABLE MR. JUSTICE A.M.BADAR
             Tuesday, the 3rd day of August 2021 / 12th Sravana, 1943
                            WP(C) NO. 15451 OF 2021(F)
   PETITIONER:

          SHA GOLD ARCADE HOLY SPACE COMMERCIAL ARCADE, ERINJORI, CHURCH
          CIRCLE, THRISSUR, REPRESENTED BY ITS DESIGNATED PARTNER, SIBIKATH
          RAHMAN PALAKKAL

   RESPONDENTS:

      1. COMMISSIONER ,STATE GOODS & SERVICES TAX ,STATE GOODS AND SERVICES
         TAX, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARANAMA P.O.,
         THRIUVANANTHAPURAM-695 002
      2. ASSISTANT STATE TAX OFFICER, MOBILE SQUAD NO.III, STATE GOODS AND
         SERVICES TAX DEPARTMENT, KOLLAM @KARUNAGAPALLY-690 518

        Writ petition (civil) praying inter alia that in the circumstances
   stated in the affidavit filed along with the WP(C) the High Court be
   pleased to direct the respondent to consider the Exhibit P8 & P9 replies
   filed by the Petitioner; Exhibit P10 & Exhibit P11 Circulars; Exhibit P12
   order of special commissioner; and Exhibit P13 & P14 judgments, in an
   expeditious and time bound manner.
        This petition coming on for admission upon perusing the petition and
   the affidavit filed in support of WP(C) and upon hearing the arguments of
   M/S.A.KUMAR, P.J.ANILKUMAR, G.MINI(1748), P.S.SREE PRASAD, JOB ABRAHAM,
   AJAY V.ANAND Advocates for the petitioner and of GVERNMENT PLEADER for the
   respondents the court passed the following:
                                      ORDER

Heard. Issue notice before admission to the respondents. Learned Senior Government Pleader takes notice for the respondents. Post in the next week. In the meanwhile, the petitioner may participate in the notice proceedings.

03.08.2021.

Sd/-

                                                        A.M.BADAR


                                                          JUDGE
 WP(C) No.15451/2021                     2/2



Exhibit p8            TRUE COPY OF REPLY DATED 19/07/2021
EXHIBIT P9            TRUE COPY OF ADDITIONAL REPLY DATED 20/07/2021
Exhibit P10           TRUE COPY OF CIRCULAR NO.10/10/2017 -GST DATED
                      18.10.2017
Exhibit P11           TRUE COPY OF CIRCULAR NO.64/38/2018-GST DATED
                      14.09.2018
Exhibit P12           TRUE COPY OF ORDER OF SPECIAL COMMISSIONER DATED
                      23.01.2021
Exhibit P13           TRUE COPY OF JUDGMENT DATED 26.02.2019 OF THE HON'BLE

MADRAS HIGH COURT IN WPC NO.5075 OF 2019 Exhibit P14 TRUE COPY OF THE JUDGMENT DATED 16.12.2020 OF THE HON'BLE ANDHRA PRADESH HIGH COURT IN WPC NO.1242 OF

03-08-2021 /True Copy/ Assistant Registrar