Ismayilkutty Irshad vs Union Of India
2021 Latest Caselaw 22468 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM
                           PRESENT
        THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
 TUESDAY, THE 9TH DAY OF NOVEMBER 2021 / 18TH KARTHIKA, 1943
                   WP(C) NO. 24493 OF 2021
PETITIONER:

          ISMAYILKUTTY IRSHAD,
          AGED 52 YEARS
          PROPRIETOR, ADHIL TRADERS, KMC 16/281,
          KANNISSERIL, ALUMOODU, KAYAMKULAM, ALAPPUZHA-690
          502.
          BY ADVS.
          R.JAIKRISHNA
          ANISH P.
          NARAYANI HARIKRISHNAN


RESPONDENTS:

    1     UNION OF INDIA,
          THROUGH ITS SECRETARY (REVENUE), MINISTRY OF
          FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF
          INDIA, NORTH BLOCK, NEW DELHI G.P.O., PIN-110 001.
    2     STATE OF KERALA,
          REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT,
          THIRUVANANTHAPURAM G.P.O., THIRUVANANTHAPURAM-695
          001.
    3     GST COUNCIL,
          THROUGH ITS CHAIRPERSON, DEPARTMENT OF FINANCE,
          NORTH BLOCK, DELHI G.P.O., -110 001.
    4     COMMISSIONER,
          OFFICE OF THE COMMISSIONER, STATE GOODS AND
          SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O.
 WP(C)No.24493 of 2021
                               2


           THIRUVANANTHAPURAM-695 006.
     5     JOINT COMMISSIONER,
           OFFICE OF THE JOINT COMMISSIONER, STATE GOODS AND
           SERVICE TAX DEPARTMENT, MELUVALLIL BUILDING,
           KALLUPALAM, ALAPPUZHA BAZAR P.O., ALAPPUZHA-688
           012.
     6     DEPUTY COMMISSIONER,
           OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND
           SERVICE TAX DEPARTMENT, MELUVALLIL BUILDING,
           KALLUPALAM, ALAPPUZHA BAZAR P.O., ALAPPUZHA-688
           012.
     7     STATE TAX OFFICER,
           OFFICE OF THE STATE TAX OFFICER, STATE GOODS AND
           SERVICE TAX DEPARTMENT, MINI CIVIL STATION,
           KAYAMKULAM P.O., ALAPPUZHA-690 502.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 09.11.2021, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
 WP(C)No.24493 of 2021
                                   3


                   BECHU KURIAN THOMAS, J.
                    ----------------------------------------
                    WP(C) No.24493 of 2021
                   ------------------------------------------
           Dated this the 9th day of November, 2021


                             JUDGMENT

Petitioner seeks permission to withdraw this writ petition with

liberty to pursue statutory remedies available. The writ petition is,

therefore, dismissed as withdrawn reserving the liberty to pursue

statutory remedies.

Sd/-

BECHU KURIAN THOMAS JUDGE AJ/09.11.2021 WP(C)No.24493 of 2021

APPENDIX OF WP(C) 24493/2021

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE INVOICE ISSUED BY BUNGE INDIA PVT. LTD TO PETITIONER. Exhibit P2 TRUE COPY OF THE INVOICE ISSUED BY BUNGE INDIA PVT.LTD TO PETITIONER. Exhibit P3 TRUE COPY OF THE INVOICE ISSUED BY BUNGE INDIA PVT.LTD TO PETITIONER. Exhibit P4 TRUE COPY OF THE PURCHASE REGISTER FOR THE MONTH OF AUGUST 2018.

Exhibit P5 TRUE COPY OF THE PURCHASE REGISTER FOR THE MONTH OF SEPTEMBER 2018.

Exhibit P6 TRUE COPY OF THE PURCHASE REGISTER FOR THE MONTH OF OCTOBER 2018.

Exhibit P7 TRUE COPY OF FORM GSTR 3B MONTHLY RETURN FOR AUGUST 2018 FILED BY THE PETITIONER. Exhibit P8 TRUE COPY OF FORM GSTR 3B MONTHLY RETURN FOR SEPTEMBER 2018 FILED BY THE PETITIONER.

Exhibit P9 TRUE COPY OF FORM GSTR 3B MONTHLY RETURN FOR OCTOBER 2018 FILED BY THE PETITIONER. Exhibit P10 TRUE COPY OF THE NOTICE ISSUED BY THE 6TH RESPONDENT.

Exhibit P11 TRUE COPY OF THE INVOICE SUMMARY OF GSTR 2A.

Exhibit P12 TRUE COPY OF FORM GST DRC 03 FILED BY THE PETITIONER.

WP(C)No.24493 of 2021

Exhibit P13 TRUE COPY OF THE REFUND APPLICATION SUBMITTED PETITIONER.

Exhibit P14 TRUE COPY OF THE REPLY GIVEN BY THE PETITIONER.

Exhibit P15 TRUE COPY OF THE ORDER ISSUED BY THE 6TH RESPONDENT REJECTING THE REFUND APPLICATION.

Exhibit P16 TRUE COPY OF THE CIRCULAR NO.162/18/2021-

GST ISSUED BY THE 1ST RESPONDENT. Exhibit P17 TRUE COPY OF THE ELECTRONIC CREDIT LEDGER OF THE PETITIONER.

Exhibit P18 TRUE COPY OF THE SCREENSHOT OF GST E PORTAL.

Exhibit P18 A TRUE COPY OF THE SCREENSHOT OF GST E PORTAL.

Exhibit P19 TRUE COPY OF THE SCREENSHOT OF THE GST E PORTAL.