Abraham Kuriakose vs The State Tax Officer
2023 Latest Caselaw 11541 Ker

WP(C) No.23709/2023                        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. 23709 OF 2023

   PETITIONER:

          ABRAHAM KURIAKOSE, AGED 65 YEARS, PROPRIETOR OF M/S.PAKSON
          MEDICALS, 13/697, MARKET CHENGANNUR, ALAPPUZHA DISTRICT, PIN -
          689109.

   RESPONDENTS:

      1. THE STATE TAX OFFICER, STATE GST DEPARTMENT, CHENGANNUR, ALAPPUZHA,
         PIN - 689121.
      2. THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, TAXES
         COMPLEX, ASRAMAM, KOLLAM, PIN - 691002.
      3. UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
         FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN -
         110001.
      4. CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST POLICY WING, NORTH
         BLOCK, NEW DELHI, REPRESENTED BY PRINCIPAL COMMISSIONER (GST), PIN -
         110001.
      5. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
         DEPT., GOVT. 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 stay: (i) all further proceedings pursuant to Ext P1 order
   issued by the 1st respondent and, (ii) the implementation of Section 16
   (2) (c) and Notification 49/2019 - Central Tax dated 09-10-2019 to the
   extent it inserts Sub-Rule (4) to Rule 36 of the CGST Rules, till final
   disposal of this Writ Petition (Civil).


        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
   21/07/2023 and upon hearing the arguments of M/S.HARISANKAR V. MENON,
   PARVATHY MENON, MEERA V.MENON, R.SREEJITH & K.KRISHNA, Advocates for the
   petitioner and of SRI.SREEJITH P.R, Advocate for R3 & R4, the court passed
   the following:
 WP(C) No.23709/2023                      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.23709/2023 3/3

APPENDIX OF WP(C) 23709/2023 Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DTD. 08-02-2022 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 24-05-2022 Exhibit P3 COPY OF APPELLATE ORDER ISSUED BY THE 2ND RESPOONDENT DTD. 29-09-2022 Exhibit P4 COPY OF ORDER IN WPC NO. 35979/22 OF THIS HON'BLE COURT DTD. 10-11-2022