Alfa Architectural Systems vs State Tax Officer
2023 Latest Caselaw 11536 Ker

WP(C) No.20704/2023                        1/3

                         IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                         PRESENT
                      THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH


             Wednesday, the 8th day of November 2023 / 17th Karthika, 1945


                                WP(C) NO. 20704 OF 2023

   PETITIONER:

          ALFA ARCHITECTURAL SYSTEMS 17/1760-H, M.P.K. BUILDING, MUTHALAKULAM,
          KOZHIKODE, KERALA REPRESENTED BY ITS MANAGING PARTNER SAJAL MOHAMED
          T.P.M, PIN - 673001

   RESPONDENTS:

      1. STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE, CHALAPPURAM, STATE
         GOODS AND SERVICES TAX DEPARTMENT, G.S.T. COMPLEX JAWAHAR NAGAR,
         KOZHIKODE, PIN - 673006
      2. STATE TAX OFFICER, (WORKS CONTRACT) OFFICE OF THE DEPUTY
         COMMISSIONER, STATE GOODS AND SERVICE TAX DEPT., KOZHIKODE, PIN -
         673001
      3. UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
         FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI , PIN - 110001
      4. THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESNETED BY ITS
         CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI -110001.
      5. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
         THIRUVANANTHAPURAM, PIN - 695001


        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 first respondent to keep further action in pursuance
   of Exts.P.1 & P.4 notices in abeyance till disposal of this writ
   petition.


        This petition again coming on for orders upon perusing the petition
   and the affidavit filed in support of WP(C) and this Court's order dated
   27/06/2023 and upon hearing the arguments of M/S M.K.HAJARA,
   C.RAMACHANDRAN & HOWLATH JAHAN, Advocates for the petitioner SRI.
   K.K.SETHUKUMAR, Advocate for R3 and of SRI.DENNIS VARGHESE, Advocate for
   R4, the court passed the following:
 WP(C) No.20704/2023                      2/3

                             DINESH KUMAR SINGH, J.
                      ------------------------------------
                 WP(C) Nos.31559 & 32556 of 2019, 14654, 25891, 28467
             & 28542 of 2020, 12309, 12594, 15407, 17290, 26515 of 2021,
         1601, 2276,2446, 5360, 5879, 5995, 6763, 7057, 7448, 7500, 8070,
           10859, 10868, 10907, 11736, 13441, 13904, 15104, 15126, 16416,
           17278, 17281, 17284, 17306, 18947, 18958, 19115, 20511, 20847,
           20934, 21477, 21545, 21764, 22101, 22106, 22204,22224, 22331,
           22788, 23471, 23749, 23892, 24243, 24327, 25600, 25940, 27854,
           28241, 28324, 29479, 30146, 30416, 30444, 30578, 30688, 31001,
           31050, 31096, 31219, 31354, 31504, 31510, 31530, 31964, 31980,
           32005, 32054, 32057, 32441, 32692, 32801, 32834, 32854, 33238,
           33408, 33630, 33848, 33879, 33965, 34073, 34128, 35272, 35416,
           35460, 35474, 35644, 35887, 35888, 35907, 36011, 36027, 36292,
           36362, 36612, 36621, 36637, 36656, 36669, 36670, 36915, 36927,
           36972, 37302, 37841, 37910, 37941, 38627, 38708, 38846, 38964,
           39102, 39103, 39298, 40251, 40402, 40506, 41052, 41158, 41243,
           41266, 41280, 41302, 41405, 41571, 41702, 41705, 41847, 41855,
          41883, 41928, 41953, 41960, 42012, 42044, 42297, 42298, 42456 &
            42681 of 2022, 155, 201, 223, 1048, 1405, 1604, 2042, 2469,
             3489, 4088, 4363, 5641, 6882, 15524, 15553, 16237, 16479,
          16873, 16879, 17724, 17801, 18379, 18870, 19156, 19181, 19459,
             19774,    20441, 20559, 20704, 21074, 21305, 21447, 21547,
          21742, 21762, 21811, 21850, 21921, 21941, 22164, 22364, 22444,
          22550, 22677, 22814, 22830, 22956, 23445, 23490, 23709, 24070,
         24145, 24213, 24306, 24677, 24686, 24826, 24836, 24975, 25030,
           25141, 25234, 25434, 25473, 25475, 25562, 25564, 25772, 25875,
           25971, 26032, 26227, 26555, 26656, 26696, 26848, 26875, 27028,
          27087, 27122, 27366, 27416, 27441, 27491, 27571, 27767, 27807,
           27893, 28096, 28177, 28406, 28478, 28479, 28492, 28494, 28522,
          28689, 28708, 28764, 28842, 28874, 28881, 29307, 29699, 29705,
           30322, 30451, 30770, 31408, 31536, 32743, 33251, 33275, 33295,
           33317, 33343, 33353, 33372, 33377, 33865, 33979, 34356, 34563,
          35117, 35783, 36349, 36501, 36644, 37004, 37011, 37039 of 2023
                                          and
                       R.P.No.1031/2023 in WP(C) No.29769/2023,
                   -------------------------------------
                  Dated this the 8th day of November, 2023

                                      O R D E R

Heard the arguments of all sides. Judgment

reserved.

Learned counsel for all the parties are

directed to file their written synopsis within ten

days.

Sd/-

DINESH KUMAR SINGH JUDGE jg WP(C) No.20704/2023 3/3

APPENDIX OF WP(C) 20704/2023 Exhibit P1 TRUE COPY OF THE NOTICE IN FORM GST ASMT-10 DATED 30.06.2020 Exhibit P2 TRUE COPY OF THE FORM GST ASMT-II DATED 29.08.2020 Exhibit P3 TRUE COPY OF THE REPLY IN PART B DATED 10.01.2022 Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE IN FORM GST DRC-01 DATED 24.01.2022 Exhibit P5 TRUE COPY OF THE PERSONAL HEARING NOTICE DATED 05.06.2023