Kerala High Court
Iqbal Muhammed Kunju vs The State Tax Officer (Works ... on 8 November, 2023
WP(C) No.22204/2022 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. 22204 OF 2022
PETITIONER:
IQBAL MUHAMMED KUNJU, PROPRIETOR, M/. GRAND TRADERS, PAIKKADA ROAD,
KOLLAM, PIN-691001.
RESPONDENTS:
1. THE STATE TAX OFFICER, (WORKS CONTRACT), STATE GST DEPARTMENT,
KOLLAM, PIN-691002.
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 Eext P3 order
issued by the 2nd 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
13.07.2022 and upon hearing the arguments of M/S. HARISANKAR V. MENON,
MEERA V.MENON, R.SREEJITH & K.KRISHNA, Advocates for the Petitioner and of
SHRI.B.RAMACHANDRAN, CENTRAL GOVERNMENT COUNSEL, for R3 & R4, the court
passed the following:
WP(C) No.22204/2022 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.22204/2022 3/3
APPENDIX OF WP(C) 22204/2022
Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT
DTD. 03-02-2022
Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT DTD. 21-02-2022
Exhibit P3 COPY OF APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT
DTD. 28-04-2022
Exhibit P4 COPY OF ORDER IN WP (C) NO. 26638/2021 OF THIS HON'BLE
COURT DTD. 26-11-2021
