Kerala High Court
M/S. Hilife Iron Metals India (P) ... vs The Deputy Commissioner on 8 November, 2023
WP(C) No.22788/2022 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. 22788 OF 2022
PETITIONER:
M/S. HILIFE IRON METALS INDIA (P) LTD., POKKANTHODE, PALAKKAD,
REPRESENTED BY ITS MANAGING DIRECTOR, MUHAMMED NISTHAR, PIN-678556.
RESPONDENTS:
1. THE DEPUTY COMMISSIONER, SPL: CIRCLE, STATE GST DEPARTMENT,
PALLAKKAD, PIN-678001.
2. UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN-110001.
3. CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST POLICY WING, NORTH
BLOCK, NEW DELHI, REPRESENTED BY PRINCIPAL COMMISSIONER (GST),
PIN-110001.
4. 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 notice
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 coming on for orders upon perusing the petition and
the affidavit filed in support of WP(C) and upon hearing the arguments of
M/S. HARISANKAR V. MENON, MEERA V.MENON, R.SREEJITH & K.KRISHNA, Advocates
for the Petitioner and of SRI. P.R.AJITH KUMAR, Advocate for R2, the court
passed the following:
WP(C) No.22788/2022 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.22788/2022 3/3
APPENDIX OF WP(C) 22788/2022
Exhibit P1 SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE
YEAR 2017-18 DTD. 09-06-2022
Exhibit P2 COPY OF ORDER IN WP (C) NO. 2276/2022 OF THIS HON'BLE
COURT DTD. 24-01-2022
