Kerala High Court
Mohammed Kutty vs State Tax Officer on 4 June, 2024
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 32801 OF 2022
PETITIONER:
K.S. PAREED,AGED 63 YEARS, S/O. SAYED MOHAMMED PROPRIETOR, KOPPARAMBIL
ARCADE, ARACKAPPADY, VENGOLA P.O., ERNAKULAM-683556 RESIDING AT
KOPPARAMBIL HOUSE, ARACKAPPADY, VENGOLA P.O, ERNAKULAM, PIN - 683556
BY ADVS.
K.P.PRADEEP
HAREESH M.R.
SANAND RAMAKRISHNAN
T.T.BIJU
T.THASMI
M.J.ANOOPA
SANU S MALAKEEL
RESPONDENTS:
1 STATE OF KERALA,REPRESENTED BY ITS SECRETARY (TAXES),GOVERNMENT
SECRETARIATE, THIRUVANANTHAPURAM- KERALA, PIN - 695001
2 COMMISSIONER OF KERALA STATE GST
KERALA STATE GST DEPARTMENT TAX TOWERS, KILLIPALAM, KARAMANA.P.O.
THIRUVANANTHAPURAM, KERALA, PIN - 695002
3 THE STATE TAX OFFICER, OFFICE OF THE JOINT COMMISSIONER, 1ST
FLOOR, STATE GOODS AND SERVICE TAX DEPARTMENT COMPLEX, BAZAR
ROAD, MATTANCHERRY, ERNAKULAM, PIN - 682002
4 CHIEF COMMISSIONER OF CENTRAL TAXES
[(CGST) & CENTRAL EXCISE)], CENTRAL REVENUE BUILDINGS, I.S. PRESS
ROAD, COCHIN ERNAKULAM-, PIN - 682018
5 GOODS AND SERVICE TAX COUNCIL, GOVERNMENT OF INDIA OFFICE OF THE
GST COUNCIL SECRETARIAT 5TH FLOOR, TOWER II, JEEVAN BHARTI
BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI- REPRESENTED
BY ITS ADDITIONAL SECRETARY, PIN - 110001
6 GOODS AND SERVICES TAX NETWORK, EAST WING, 4TH FLOOR, WORLD MARK
-1, AEROCITY, NEW DELHI - REPRESENTED BY ITS CHIEF EXECUTIVE
OFFICER, PIN - 110037
7 UNION OF INDIA,REPRESENTED BY ITS SECRETARY DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK NEW
DELHI-, PIN - 110001
8 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK
NEWDELHI REPRESENTED BY ITS CHAIRMAN, PIN - 110001
BY ADV A.K.PREETHA A.K.
OTHER PRESENT:
SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -SC, GSTN,
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG
WITH WP(C).32834/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE
FOLLOWING:
WPC Nos.32801/2022
& conn.cases 2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 32834 OF 2022
PETITIONER:
M/S. KAVUMPURATHU AGENCIES
AGED 35 YEARS
KP 1 / 803 , THOOKKUPALAM, KARUNAPURAM, IDUKKI- 685 552 REPRESENTED BY ITS
PROPRIETOR ANAND.K.U, PIN - 685552
BY ADV P.N.DAMODARAN NAMBOODIRI
RESPONDENTS:
1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY,
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI -110 023, PIN -
110023
2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY
DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM -695 001, PIN -
695001
3 COMMISSIONER,
STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM,
KARAMANA PO., THIRUVANANTHAPURAM -695 001, PIN - 695001
4 STATE TAX OFFICER
STATE GST DEPARTMENT, C)/O. STATE GOODS AND SERVICES TAX DEPARTMENT,
NEDUMKANDAM, IDUKKI - 685 553, PIN - 685553
5 ASSISTANT COMMISSIONER (WORKS CONTRACT)
STATE GST DEPARTMENT, O/O. STATE GOODS AND SERVICES TAX DEPARTMENT, IDUKKI
AT KATTAPPANA--628 079, PIN - 628079
SRI. MUHAMED RAFIQ-SPL.GP,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG
WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE
FOLLOWING:
WPC Nos.32801/2022
& conn.cases 3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 32854 OF 2022
PETITIONER:
CHANDRASEKHARAN THARAYIL DAMODARAN
AGED 53 YEARS
THARAYIL HOUSE, PULIYANNURP.O, PALA. KOTTAYAM, PIN - 686573
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER (WORKS CONTRACT)
STATE GOODS AND SERVICES TAX DEPARTMENT, 2NDFLOOR, COLLECTORATE, KOTTAYAM,
PIN - 686002
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY PRINCIPAL
COMMISSIONER (GST, PIN - 110001
3 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
4 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF
REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001
SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -SC, GSTN,
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG
WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE
FOLLOWING:
WPC Nos.32801/2022
& conn.cases 4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 33108 OF 2022
PETITIONER:
JERRY JACOB,AGED 55 YEARS
PROPRIETOR, M/S. MARGIN FREE MARKET, PUSHPAGIRI ROAD, THIRUVALLA, PIN - 689101
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE SUPERINTENDENT,DEPARTMENT OF REVENUE, OFFICE OF THE DY. COMMISSIONER, AUDIT
CIRCLE -II, ST. MARY'S BUILDINGS, KADAPPAKKADA, KOLLAM, PIN - 691008
2 THE SUPERINTENDENT,CENTRAL GST & CENTRAL EXCISE, THIRUVALLA RANGE, CENTRAL TOWER,
CROSS JUNCTION, M.C. ROAD, THIRUVALLA, PIN - 689101
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 DEPARTMENT, GOVT.
SECRETARIAT,THIRUVANANTHAPURAM, PIN - 695001
6 M/S. C.J. THOMAS,C J THOMAS SONS BUILDING, MUTHOOR P.O., THIRUVALLA ,
PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS MANAGER, PIN - 689107
7 M/S. JAIN & JAISON,PUTHENVEETTIL PADI, CHENGANNUR , ALAPPUZHA DISTRICT-689121,
REPRESENTED BY ITS MANAGER
8 M/S. HAMEEDIYA AGENCIES,HAMEEDIYA BUILDING, MULAKUZHA P.O., CHENGANNUR ,ALAPPUZHA
DISTRICT-689505, REPRESENTED BY ITS MANAGER.
9 M/S. MAJESTIC ENTERPRISES,THONIKADAV, CHIRAYIRAMBU P.O., MARAMON-689549,
PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS MANAGER.
10 M/S. P.S. AGENCIES,SREERANJINI, KUNNAMTHANAM, MANTHANAM-689581,PATHANAMTHITTA
DISTRICT, REPRESENTED BY ITS MANAGER.
11 M/S. BROTHERS TRADING,40/3051 B6, KOLUTHARA, BROADWAY BAZAR, ERNAKULAM-682031,
REPRESENTED BY ITS MANAGER
SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC
AJI V.DEV
ALAN PRIYADARSHI DEV
H.ABDUL LATHIEF
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH
WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022
& conn.cases 5
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 33238 OF 2022
PETITIONER:
JEETHU T J
AGED 34 YEARS
PROPRIETOR, THAIVEETTIL ENTERPRISES, 322/ B, THAIVEEDU JUNCTION,
KARUVATTA, ALAPPUZHA, PIN - 690517
BY ADVS.
R.JAIKRISHNA
NARAYANI HARIKRISHNAN
ANISH P.
C.S.ARUN SHANKAR
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 - 110001
2 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM G.P.O., THIRUVANANTHAPURAM., PIN - 695001
3 STATE TAX OFFICER I, STATE GOODS AND SERVICES TAX DEPARTMENT, STATE TAX
OFFICE HARIPPAD P.O ALAPPUZHA., PIN - 690514
SRI. MUHAMED RAFIQ-SPL.GP,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG
WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE
FOLLOWING:
WPC Nos.32801/2022
& conn.cases 6
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 33408 OF 2022
PETITIONER:
SHIYAS P.A, AGED 37 YEARS
PONAKUDIYIL HOUSE, SELLIAMPARA P.O, IDUKKI, PIN - 685563
BY ADVS.
K.S.HARIHARAN NAIR
G.REMADEVI
HARIMA HARIHARAN
RAJATH R NATH
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, PUTHEYATHU BUILDING, 2ND
FLOOR ,NEAR PVT. BUS STAND, ADIMALI, PIN - 685561
2 UNION OF INDIA
REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001
SRI. MUHAMED RAFIQ-SPL.GP,SREELAL N.WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG
WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE
FOLLOWING:
WPC Nos.32801/2022
& conn.cases 7
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 33630 OF 2022
PETITIONER:
M/S. K.T.N. MEDICAL HALL
AGED 40 YEARS
K.TN BUILDING, CHERPULASSERY, PALAKKAD , REPRESENTED BY ITS MANAGING
PARTNER, P. PREM KRISHNAN, PIN - 679503
BY ADVS.
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, OTTAPPALAM, PALAKKAD, PIN -
679503
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
BY ADV M.S.AMAL DHARSAN,SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -SC,
GSTN, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG
WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE
FOLLOWING:
WPC Nos.32801/2022
& conn.cases 8
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 33848 OF 2022
PETITIONER:
GLOBAL MARKETING
UP 9/112, PARAKARA, PUTHUKULANGARA, THIRUVANANTHAPURAM, REPRESENTED BY ITS
PROPRIETRIX SMT. SHAMILA ARIFA BEEVI, PIN - 695541
BY ADVS.
K.S.HARIHARAN NAIR
RAJATH R NATH
HARIMA HARIHARAN
G.REMADEVI
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, FOURTH FLOOR,REVENUE TOWER,
NEDUMANGAD,, PIN - 695541
2 UNION OF INDIA
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF
INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (ERSTWHILE CENTRAL BOARD OF
EXCISE AND CUSTOMS)
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW
DELHI,, PIN - 110001
4 STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP,
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG
WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE
FOLLOWING:
WPC Nos.32801/2022
& conn.cases 9
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 33879 OF 2022
PETITIONER:
KALLUVILAKOM TRADERS
PPV214, POOVACHAL, THIRUVANANTHAPURAM, REPRESENTED BY ITS PROPRIETOR
SRI.NAZEER SHAHUL HAMEED, PIN - 695575
BY ADVS.
K.S.HARIHARAN NAIR
RAJATH R NATH
HARIMA HARIHARAN
G.REMADEVI
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, FOURTH FLOOR, REVENUE TOWER,
NEDUMANGAD, PIN - 695541
2 UNION OF INDIA
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF
INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW
DELHI, PIN - 110001
4 STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP,
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG
WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE
FOLLOWING:
WPC Nos.32801/2022
& conn.cases 10
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 33965 OF 2022
PETITIONER:
P. SAIFUDDEEN,
AGED 72 YEARS
PROPRIETOR, M/S. REHNA MEDICALS & ARYAVAIDYA PHARMACY PATTAMBI ROAD
VALANCHERRY, MALAPPURAM, PIN - 676552
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER,
STATE GST DEPARTMENT, PLAZA TOWER, KOTTAKKAL, MALAPPURAM, PIN - 676503
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
BY ADV AJOY P.B.SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -SC, GSTN,
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG
WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE
FOLLOWING:
WPC Nos.32801/2022
& conn.cases 11
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 34073 OF 2022
PETITIONER:
HAMEEDIA GENERAL STORE
NMC13/610, NEDUMANGADU, THIRUVANANTHAPURAM, REPRESENTED BY ITS PROPRIETOR
SRI.ANSAR ABDUL HAMEED, PIN - 695541
BY ADVS.
K.S.HARIHARAN NAIR
RAJATH R NATH
G.REMADEVI
HARIMA HARIHARAN
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, FOURTH FLOOR, REVENUE TOWER,
NEDUMANGAD, PIN - 695541
2 UNION OF INDIA
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF
INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW
DELHI, PIN - 110001
4 STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP,
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG
WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE
FOLLOWING:
WPC Nos.32801/2022
& conn.cases 12
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 34128 OF 2022
PETITIONER:
M/S. CHOICE HYPER MARKET,AGED 59 YEARS
KVM PLAZA, 9/75,7B MAIN ROAD, OTTAPALAM PALAKKAD , REPRESDENTED BY ITS
MANAGING PARTNER, P.A. KABEER, PIN - 679101
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE DEPUTY COMMISSIONER (ASSESSMENT),
SPECIAL CIRCLE STATE GST DEPARTMENT, PALAKKAD, 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
BY ADV AJOY P.B.SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -SC, GSTN,
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG
WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE
FOLLOWING:
WPC Nos.32801/2022
& conn.cases 13
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 35272 OF 2022
PETITIONER:
MUSTHAFA K.V.,
AGED 40 YEARS
PROPRIETOR AM STATIONERY STORE 788,799, MAYYIL KANNUR, PIN - 670631
BY ADVS.
R.JAIKRISHNA
P.V.ANOOP
C.S.ARUN SHANKAR
NARAYANI HARIKRISHNAN
ANISH P.
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 - 110001
2 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM G.P.O., THIRUVANANTHAPURAM, PIN - 695001
3 ASSISTANT COMMISSIONER
STATE TAX OFFICE STATE GOODS AND SERVICES TAX DEPARTMENT,
THALIPARAMBA ,KANNUR, PIN - 670141
SRI. MUHAMED RAFIQ-SPL.GP,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG
WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE
FOLLOWING:
WPC Nos.32801/2022
& conn.cases 14
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 35416 OF 2022
PETITIONER:
MARM AYURVEDA HOSPITAL,
KP 9/2326 TO KP 9/2349, GOLDEN GATE COMPLEX, BYE PASS ROAD, KONDOTTY,
MALAPPURAM, REPRESENTED BY ITS PROPRIETOR SRI. MOHAMMED ALIAS BAPPU P.K,
PIN - 673638
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
RAJATH R NATH
G.REMADEVI
RESPONDENTS:
1 STATE TAX OFFICER,STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL
STATION, MANJERI, PIN - 676121
2 UNION OF INDIA
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF
INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (ERSTWHILE CENTRAL BOARD OF
EXCISE AND CUSTOMS)REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY ADV P.G.JAYASHANKAR, SRI. MUHAMED RAFIQ-SPL.GP,SRI. SREELAL N. WARRIER-
SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG
WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE
FOLLOWING:
WPC Nos.32801/2022
& conn.cases 15
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 35460 OF 2022
PETITIONER:
MOHAMMED KUTTY,AGED 60 YEARS
PROPRIETOR , M/S. P.K. CORP, 6/11-C, EDARIKODE, KUTTIPALA, MALAPPURAM, PIN
- 676501
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER,
STATE GST DEPARTMENT, PLAZA TOWER, KOTTACKAL, MALAPPURAM, PIN - 676503
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 - 110 001, REPRESENTED BY
PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY ADV SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -SC, GSTN,
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG
WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE
FOLLOWING:
WPC Nos.32801/2022
& conn.cases 16
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 35474 OF 2022
PETITIONER:
KUTTUKARAN ANTONY ANTO,
AGED 63 YEARS
PROPRIETOR, M/S. TOBACCO DEALER, 25/1865, MARKET ROAD, THRISSUR, PIN -
680001
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER,
4TH CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR,
PIN - 680004
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI - 110 001, REPRESENTED BY
PRINCIPAL COMMISSIONER (GST)., PIN - 110001
3 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
4 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF
REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001
SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -SC, GSTN,
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG
WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE
FOLLOWING:
WPC Nos.32801/2022
& conn.cases 17
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 35644 OF 2022
PETITIONER:
YAHUTTY KADAVATH,AGED 50 YEARS
PROPRIETOR, M/S. INDOOR FURNITURE 10/527-D MARAVATTAM CHENGOTTOOR
MALAPPURAM, PIN - 676503
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER,
STATE GST DEPARTMENT, PLAZA TOWER, KOTTACKAL MALAPPURAM, PIN - 676503
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
SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -SC, GSTN,
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG
WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE
FOLLOWING:
WPC Nos.32801/2022
& conn.cases 18
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 35887 OF 2022
PETITIONER:
M/S KAILASH STORES, NMC.13/21, PALAYAM JN.,REPRESENTED BY ITS PROPRIETOR
SHRI. KAILASA KANY A NEDUMANGAD, THIRUVANANTHAPURAM, PIN - 695541
BY ADVS.
K.S.HARIHARAN NAIR
RAJATH R NATH
HARIMA HARIHARAN
G.REMADEVI
RESPONDENTS:
1 STATE TAX OFFICER
OFFICE OF THE STATE TAX OFFICER, SGST DEPARTMENT, 4TH FLOOR, REVENUE
TOWER, NEDUMANGAD, THIRUVANANTHAPURAM, PIN - 695541
2 UNION OF INDIA
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF
INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW
DELHI, PIN - 110001
4 STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP,
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG
WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE
FOLLOWING:
WPC Nos.32801/2022
& conn.cases 19
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 35888 OF 2022
PETITIONER:
SIDICUL AKBAR PATHARI, AGED 47 YEARS
PROPRIETOR, M/S. NISDON INFOWAYS, 372, CALICUT ROAD, PERITHALMANNA,
MALAPPURAM, PIN - 679322
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION,
PERINTHALMANNA, MALAPPURAM, PIN - 679322
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY PRINCIPAL
COMMISSIONER (GST)., PIN - 110001
3 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
4 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF
REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001
BY ADV ADV. P.G. JAYASHANKAR PGJ, SRI. MUHAMED RAFIQ-SPL.GP,
SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG
WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE
FOLLOWING:
WPC Nos.32801/2022
& conn.cases 20
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 35907 OF 2022
PETITIONER:
SREE MURUGHA STORES
KUPPAKONAMROAD, NEDUMANGAD, THIRUVANANTHAPURAM, REPRESENTED BY ITS
PROPRIETOR SAMUDRAKHANI, PIN - 695541
BY ADVS.
K.S.HARIHARAN NAIR
RAJATH R NATH
HARIMA HARIHARAN
G.REMADEVI
RESPONDENTS:
1 ASSISTANT COMMISSIONER
OFFICE OF THE STATE TAX OFFICER, SGST DEPARTMENT, 4TH FLOOR, REVENUE
TOWER, NEDUMANGAD, PIN - 695541
2 UNION OF INDIA
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF
INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW
DELHI, PIN - 110001
4 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP,
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG
WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE
FOLLOWING:
WPC Nos.32801/2022
& conn.cases 21
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 36011 OF 2022
PETITIONER:
M/S. MONEY BUDGET SUPER MARKET
4/707-711, SMART TRADE CITY KOTTACKAL, MALAPPURAM, REPRESENTED BY ITS
MANAGING PARTNER, ASHIQUE.K, PIN - 676503
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT, PLAZA TOWER, KOTTACKAL, MALAPPURAM, PIN - 676503
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
BY ADV ADV. P.G. JAYASHANKAR PGJ, SRI. MUHAMED RAFIQ-SPL.GP,
SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG
WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE
FOLLOWING:
WPC Nos.32801/2022
& conn.cases 22
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 36027 OF 2022
PETITIONER:
BIJU PETER, AGED 43 YEARS
6/390, CHERPUNGAL, KIDANGUR KOTTAYAM, KERALA,, PIN - 686584
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENTS:
1 THE STATE TAX OFFICER (LUXURY TAX)
STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND FLOOR, COLLECTORATE P.O,
KOTTAYAM, PIN - 686002
2 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF
INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001
3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW
DELHI, PIN - 110001
4 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
SRI. MUHAMED RAFIQ-SPL.GP,
SRI. SREELAL N. WARRIER-SC, CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG
WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE
FOLLOWING:
WPC Nos.32801/2022
& conn.cases 23
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 36292 OF 2022
PETITIONER:
ANGADI SUPERMARKET
5/238 A,B AND C, ANGADI SUPER MARKET, BEACH ROAD, VATAKARA,
KOZHIKODE,REPRESENTED BY ITS PROPRIETOR ABDUL SATHAR T K, PIN - 673103
BY ADVS.
K.S.HARIHARAN NAIR
RAJATH R NATH
HARIMA HARIHARAN
G.REMADEVI
RESPONDENTS:
1 THE STATE TAX OFFICER,
STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, VATAKARA,
KOZHIKODE, PIN - 673101
2 UNION OF INDIA
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF
INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW
DELHI, PIN - 110001
4 STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001
BY ADV P.T.DINESH, SRI. MUHAMED RAFIQ-SPL.GP,
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG
WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE
FOLLOWING:
WPC Nos.32801/2022
& conn.cases 24
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 36362 OF 2022
PETITIONER:
M/S. TAJ PLY HOME
11/418-421, AL- HILAL BUILDING, KUNNUMMAL, EDAVANNA, MALAPPURAM,
REPRESENTED BY ITS MANAGING PARTNER, BINYAMEEN. N, PIN - 676541
BY ADVS.
MEERA V.MENON
R.SREEJITH
RESPONDENTS:
1 STATE TAX OFFICER
STATE GST DEPARTMENT, MINI CIVIL STATION, MANJERI, MALAPPURAM, PIN -
676121
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
BY ADV P.T.DINESH, SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -SC, GSTN,
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG
WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE
FOLLOWING:
WPC Nos.32801/2022
& conn.cases 25
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 36621 OF 2022
PETITIONER:
SHIHABUDEEN,AGED 35 YEARS
PROPRIETOR, M/S PAPPADIYIL MOBILE SHOPPE, NO. MUKKAVALA KAYAMKULAM,
ALAPPUZHA DISTRICT, PIN - 690502
BY ADV A.KRISHNAN
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS & SERVICE TAX DEPARTMENT, OFFICE OF THE STATE TAX OFFICER,
MINI CIVIL STATION, KAYAMKULAM, ALAPPUZHA DISTRICT, PIN - 690502
2 JOINT COMMISSIONER APPEALS II
STATE GOODS & SERVICE TAX DEPARTMENT, 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 - 110 001, REPRESENTED BY
PRINCIPAL COMMISSIONER (GST), PIN - 110001
5 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -SC, GSTN,
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG
WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE
FOLLOWING:
WPC Nos.32801/2022
& conn.cases 26
JUDGMENT
[WP(C) Nos.32801/2022, 32834/2022, 32854/2022, 33108/2022, 33238/2022,
33408/2022, 33630/2022, 33848/2022, 33879/2022, 33965/2022,
34073/2022, 34128/2022, 35272/2022, 35416/2022, 35460/2022,
35474/2022, 35644/2022, 35887/2022, 35888/2022, 35907/2022,
36011/2022, 36027/2022, 36292/2022, 36362/2022, 36621/2022]
This batch of writ petitions contains three sets of cases.
In some cases, the respective supplier had remitted the tax
(GST) but not reflected in their return GSTR due to some
technical reasons. Another set of petitioners are those who
have received the goods or services and have valid tax
invoices, proof of payment of the value of goods along with
the GST component to the respective suppliers, but the
respective suppliers had not remitted the GST on the supply
made by them to the petitioners. The third set of
petitioners are those who are in possession of the invoice
but have no clear proof of payment of consideration and tax
towards the inward supply and might not have received
goods in their possession. Common questions of facts and
law are involved in these writ petitions. These writ
petitions have been tagged and heard along with W.P.(C)
Nos.31559/2019 and connected matters. The controversy
has been decided by judgment of even date.
2. The same points arise in the instant batch
of writ petitions. The operative portion of the judgment
reads as follows:
"99. The Government had realized the difficulty in the initial
roll out of the GST regime under the CGST/SGST Act and
considered that GSTR 2A was not available initially in the
Finance years 2017-2018 and 2018-2019 during the
implementation of GST. In order to resolve all bona fide
claims and mistakes, Circular No.183/15/2022- GST dated
27.12.2022 and Circular No. 193/05/2023- GST dated
17.07.2023 have been issued. Circulars cover the period from
the introduction of GST till Section 16(2)
(aa) was introduced with effect from 01.01.2022. The ITC
can be availed by the recipient for the bona fide scenarios
listed in those Circulars on submitting proof of payment to
the Government by the supplier. Therefore, if, during the
pendency of these writ petitions, the petitioners who
could have got the benefits of these Circulars and could
not avail the benefits within the time limit prescribed, may
approach the appropriate GST authority within a period of
thirty days from today to avail the benefit of the aforesaid
Circulars, if the same is/are applicable to their case. The
GST authorities will examine the claim of the individual
dealer by applying the provisions of the Circulars, and it
will grant applicable relief to eligible dealers.
100. Prior to the amendment in Section 39 by the
Finance Act 2022, the date for furnishing the return under
Section 39 was 30th September. Considering the
difficulties in the initial stage of the implementation of the
GST regime, its understanding, and compliance, the
Legislature effected the amendment and extended the
time for filing the return for September to 30th November
in each succeeding Financial Year. The amendment is only
procedural to ease the difficulties initially faced by the
dealers / taxpayers. Therefore, where for the period from
01.07.2017 till 30.11.2022, if a dealer has filed the return
after 30th September and the claim for ITC was made
before 30th November, the claim for ITC of such dealer
should also be processed if he is otherwise entitled to
claim the ITC. It has been pointed out in several cases
which are pending before this Court that the claim was
made before 30th November of the succeeding Financial
Year, but the relevant period was 20th October, which was
the extended date for furnishing the return under Section
39 for the month of September. Therefore, if a person has
furnished the return for the month of September till 30th
November, their claim should also be considered and
processed and should not be rejected if the dealer did not
furnish the return for the month of September on or
before 20th October. This amendment being procedural
has to be given retrospective effect and, therefore, it is
provided that it should be treated that the time limit for
furnishing the return for the month of September is 30th
November in each Financial Year with effect from
01.07.2017, considering the peculiar nature of difficulties
in the initial period of implementation of the GST regime.
So far as the challenge to the constitutional validity of
Section 16(2)(c) and Section 16(4) is concerned, the same is
rejected.
Result:
101. The liberty is granted to the petitioners,
who can claim the benefit of the two Circulars, namely,
Circular No. 183/15/2022- GST dated 27.12.2022 and
Circular No. 193/05/2023- GST dated 17.07.2023 to make
their claim within one month from today before the
appropriate authority who shall examine the claim of the
individual dealer and process the claim.
101.1 The time limit for furnishing the return
for the month of September is to be treated as 30 th
November in each financial year with effect from
01.07.2017, in respect of the petitioners who had filed
their returns for the month of September on or before
30th November, and their claim for ITC should be
processed, if they are otherwise eligible for ITC."
Hence, by adopting the reasoning, observations and
conclusions recorded in the judgment dated 04.06.2024 in W.P.
(C) Nos.31559/2019 and connected matters, these writ
petitions stand disposed of.
All Interlocutory Applications regarding interim
matters stand closed.
sd/-DINESH KUMAR SINGH
JUDGE
CSS/
APPENDIX OF WP(C) 32834/2022
PETITIONER EXHIBITS
Exhibit P 1 TRUE COPY OF THE NOTICE IN FORM GST ASMT-10 DATED 20.10.2020
ISSUED U/S.61 OF THE ACT, 2017 BY THE 4TH RESPONDENT
Exhibit P 2 TRUE COPY OF THE SHOW CAUSE NOTICE NO.
SON/32BCXPA1408AIZA/2017-18 DATED 08.02.2022 IN GST DRC-01
ISSUED BY THE 4TH RESPONDENT.
Exhibit P 3 TRUE COPY OF THE ASSESSMENT ORDER NO.32BCXPA1408AIZA/)17-18
DATED 29.07.2022 U/S.73 ALONG WITH FORM GST DRC-07 ISSUED BY
THE 4TH RESPONDENT.
Exhibit P 4 TRUE COPY OF THE CIRCULAR BEARING NO.123/42/2019-GST DATED
11.11.2019 ISSUED BY THE MINISTRY OF FINANCE, GOVERNMENT OF
INDIA.
Exhibit P 5 TRUE COPY OF CIRCULAR NO.122/41/2019 -GST DATED 05.11.2019
ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES AND CUSTOMS.
Exhibit P 6 TRUE COPY OF THE CIRCULAR NO.8/2020 DATED 04.08.2020 ISSUED
BY COMMISSIONER OF STATE TAX
Exhibit P 7 TRUE COPY OF THE PRESS RELEASE DATED 04.05.2018 ISSUED BY
THE CBIC.
Exhibit P 8 TRUE COPY OF THE PRESS RELEASE DATED 18.10.2018 ISSUED BY
THE CBIC.
Exhibit P 9 TRUE COPY OF THE INTERIM ORDER IN W.P.(C).NO.26169/2022
DATED 12.08.2022 OF THE HONOURABLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 32854/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD.
22-06-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 10824/22 OF THIS HON'BLE COURT DTD.
29-03-2022
Exhibit P3 COPY OF ORDER IN WPC NO. 29479/22 OF THIS HON'BLE COURT DTD.
16-09-2022
Exhibit P4 COPY OF ORDER IN WPC NO. 30146/22 OF THIS HON'BLE COURT DTD.
23-09-2022
APPENDIX OF WP(C) 33108/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 18-05-2021
Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER DTD. 27-06-2022
Exhibit P3 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 24-08-2022
RESPONDENT EXHIBITS
Exhibit R7(a) true copy of the certificate issued by the 7th respondent
dated 23.02.2023
Exhibit R10(a) true copy of the certificate issued by this respondent,as
per Circular No.183/15/2022-GST, dated 09.03.2023
Exhibit R8(a) true copy of the certificate issued by this respondent dated
Nil
Exhibit R9(a) true copy of the certificate issued by this respondent as
per Circular No.183/15/2022-GST dated 20.02.2023
Exhibit R6(a) true copy of the certificate issued by this respondent as
per Circular No.183/15/2022-GST dated 11.03.2021
APPENDIX OF WP(C) 33238/2022
PETITIONER EXHIBITS
Exhibit1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 3RD
RESPONDENT DATED 15.7.2022
Exhibit2 TRUE COPY OF SUMMARY OF ORDER IN FORM GST DRC-07 ISSUED BY
THE 3RD RESPONDENT DATED 15.7.2022.
Exhibit P3 TRUE COPY OF INTERIM ORDER PASSED BY THIS HON'BLE COURT IN
WP(C) 29479/2022 DATED 16.9.2022.
Exhibit P4 TRUE COPY THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN
WP(C) 31219/2022 DATED 6.10.2022.
APPENDIX OF WP(C) 33408/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE NOTIFICATION NO. 52/2020-CENTRAL TAX DATED 24-
06-2020 ISSUED BY THE 2ND RESPONDENT
Exhibit P2 COPY OF THE NOTIFICATION NO. 19/2021-CENTRAL TAX DATED 01-
06-2021 ISSUED BY THE 2ND RESPONDENT
Exhibit P3 COPY OF THE NOTIFICATION NO. 33/2021-CENTRAL TAX DATED 29-
08-2021 ISSUED BY THE 2ND RESPONDENT
Exhibit4 COPY OF NOTICE IN FORM GST DRC-01 A DATED 29-09-2022 ISSUED
BY THE 1ST RESPONDENT
Exhibit P5 COPY OF THE INTERIM ORDER IN WP(C) NO. 10824/2022 DATED 29-
03-2022 PASSED BY THE HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 33630/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD.
07-07-2021
Exhibit P2 COPY OF REPLY SUBMITTED BY THE PETITIONER DTD. 22-07-2021
Exhibit P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 20-06-2022
Exhibit P4 COPYOF ORDER IN WPC NO. 30146/22 DTD. 23-09-2022 OF THIS
HON'BLE COURT
APPENDIX OF WP(C) 33848/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SHOW-CAUSE NOTICE DATED 17-09-2022 ISSUED BY THE
1ST RESPONDENT
Exhibit P2 COPY OF SUMMARY OF SHOW-CAUSE NOTICE IN FORM GST DRC-01
DATED 17-09-2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P3 COPY OF THE REPLY DATED 17-10-2022 FILED BY THE PETITIONER
AGAINST EXT. P1 AND P2 NOTICES
Exhibit P4 COPY OF THE INTERIM ORDER IN WP(C) NO. 20934/2022 DATED 28-
06-2022 PASSED BY THE HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 33879/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SHOW-CAUSE NOTICE DATED 07-10-2022 ISSUED BY THE
1ST RESPONDENT
Exhibit P2 COPY OF SUMMARY OF SHOW-CAUSE NOTICE IN FORM GST DRC-01
DATED 07-10-2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P3 COPY OF THE REPLY DATED 17-10-2022 FILED BY THE PETITIONER
AGAINST EXT. P1 AND P2 NOTICES
Exhibit P4 COPY OF THE INTERIM ORDER IN WP(C) NO. 20934/2022 DATED 28-
06-2022 PASSED BY THE HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 33965/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD.
01-09-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 OF THIS HON'BLE COURT DTD.
23-09-2022
APPENDIX OF WP(C) 34073/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SHOW-CAUSE NOTICE DATED 30-09-2022 ISSUED BY THE
1ST RESPONDENT
Exhibit P2 COPY OF SUMMARY OF SHOW-CAUSE NOTICE IN FORM GST DRC-01
DATED 30-09-2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P3 COPY OF ADJOURNMENT REQUEST DATED 14-10-2022 FILED BY THE
PETITIONER AGAINST EXT. P1 AND P2 NOTICES
Exhibit P4 COPY OF THE INTERIM ORDER IN WP(C) NO. 20934/2022 DATED 28-
06-2022 PASSED BY THE HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 34128/2022
PETITIONER EXHIBITS
Exhibit P1 COPYOF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DTD.
06-10-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 OF THIS HON'BLE COURT DTD.
23-09-2022
APPENDIX OF WP(C) 35272/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 3RD
RESPONDENT DATED 4.7.2022
Exhibit P2 TRUE COPY OF SUMMARY OF ORDER IN FORM GST DRC-07 ISSUED BY
THE 3RD RESPONDENT DATED 4.7.2022
Exhibit P3 TRUE COPY OF INTERIM ORDER PASSED BY THIS HON'BLE COURT IN
WP(C) 29479/2022 DATED 16.9.2022
Exhibit P4 TRUE COPY THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN
WP(C) 31219/2022 DATED 6.10.2022
APPENDIX OF WP(C) 35416/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SHOW-CAUSE NOTICE DATED 12-09-2022 ISSUED BY THE
1ST RESPONDENT
Exhibit P2 COPY OF SUMMARY OF SHOW-CAUSE NOTICE IN FORM GST DRC-01
DATED 12-09-2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P3 COPY OF ADJOURNMENT REQUEST DATED 10-10-2022 FILED BY THE
PETITIONER AGAINST EXT. P1 AND P2 NOTICES
Exhibit P4 COPY OF THE INTERIM ORDER IN WP(C) NO. 20934/2022 DATED 28-
06-2022 PASSED BY THE HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 35460/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD.
26-10-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 OF THIS HON'BLE COURT DTD.
23-09-2022
APPENDIX OF WP(C) 35474/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF INTIMATION IN FORM GST DRC-01A ISSUED BY THE 1ST
RESPONDENT DTD. 03-08-2022
Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST
RESPONDENT DTD. 17-08-2022
Exhibit P3 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD.
18-10-2022
Exhibit P4 COPY OF ORDER IN WPC NO. 32854/2022 OF THIS HON'BLE COURT
DTD. 18-10-2022
APPENDIX OF WP(C) 35644/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD.
31-05-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 OF THIS HON'BLE COURT DTD.
23-09-2022
APPENDIX OF WP(C) 35887/2022
PETITIONER EXHIBITS
Exhibit.P1 COPY OF THE SHOW CAUSE NOTICE DATED 01-10-2022 ISSUED BY THE
1ST RESPONDENT
Exhibit.P2 COPY OF SUMMARY OF SHOW-CAUSE NOTICE IN FORM GST DRC-01
DATED 01-10-2022 ISSUED BY THE 1ST RESPONDENT
Exhibit.P3 COPY OF THE REPLY DATED 05-11-2022 SUBMITTED BY THE
PETITIONER AGAINST EXT. P1 NOTICE
Exhibit.P4 COPY OF THE INTERIM ORDER IN WP(C) NO. 20934/2022 DATED 28-
06-2022 PASSED BY THE HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 35888/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD.
28-09-2022
Exhibit P2 COPY OF ORDER IN WPC NO,.32854/22 OF THIS HON'BLE COURT DTD.
18-10-2022
APPENDIX OF WP(C) 35907/2022
PETITIONER EXHIBITS
Exhibit.P1 COPY OF THE SHOW-CAUSE NOTICE DATED 19-10-2022 ISSUED BY THE
1ST RESPONDENT
Exhibit.P2 COPY OF SUMMARY OF SHOW-CAUSE NOTICE IN FORM GST DRC-01
DATED 19-10-2022 ISSUED BY THE 1ST RESPONDENT
Exhibit.P3 COPY OF REPLY BY PETITIONER DATED 04-11-2022 FILED BY THE
PETITIONER AGAINST EXT. P1 AND P2 NOTICES
Exhibit4 COPY OF THE INTERIM ORDER IN WP(C) NO. 20934/2022 DATED 28-
06-2022 PASSED BY THE HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 36011/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE IN FORM GST DRC-01A ISSUED BY THE 1STN
RESPONDENT DTD. 19-04-2021
Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 OF THIS HON'BLE COURT DTD.
23-09-2022
APPENDIX OF WP(C) 36027/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT SO PASSED U/S.73
OF THE GST ACTS PERTAINING TO THE YEAR 2017-18 DATED:
22.08.2022
Exhibit P1(a) TRUE COPY OF THE CONNECTED ORDER U/S. 73 DATED: 29.08.2022
Exhibit P1(b) TRUE COPY OF THE CONNECTED SUMMERY OF ORDER ISSUED IN FORM
GST DRC-07 ALSO DATED: 29.08.2022
APPENDIX OF WP(C) 36292/2022
PETITIONER EXHIBITS
Exhibit. P1 COPY OF SHOW CAUSE NOTICE DATED 28-10-2022 ISSUED BY THE 1ST
RESPONDENT
Exhibit. P2 COPY OF THE INTERIM ORDER IN WP(C) NO. 20934/2022 DATED 28-
06-2022 PASSED BY THE HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 36362/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD.
28-09-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 PF THIS HON'BLE COURT DTD.
23-09-2022
APPENDIX OF WP(C) 36621/2022
PETITIONER EXHIBITS
Exhibit p1 TRUE COPY OF ORDER DATED 30.12.2021 ISSUED TO PETITIONER BY
R1.
Exhibit p2 TRUE COPY OF ORDER DATED 29.06.2022 ISSUED TO PETITIONER BY
R2.
Exhibit p3 TRUE COPY NOTIFICATION NO. 49/2019 - CENTRAL TAX, DATED 09-
10-2019
Exhibit p3(a) COPY OF NOTIFICATION NO. 75/2019- CENTRAL TAX, DATED 26-12-
Exhibit P3(b) COPY OF NOTIFICATION NO. 94/2020 - CENTRAL TAX DATED 22-12-
Exhibit p4 COPY OF ORDER DATED 30-09-2022 IN W.P.(C) NO.31157/2022 OF
THIS HON'BLE COURT.
APPENDIX OF WP(C) 32801/2022
PETITIONER EXHIBITS
ExhibitP1 TRUE COPY OF THE REGISTRATION CERTIFICATE IN 32ACJPP5325L1ZF
ISSUED ON 17-07-2018 OF THE PETITIONER
Exhibit P2 TRUE COPY OF THE NOTICE DATED 23-09-2022 IN FORM GST ASMT 10
ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER
Exhibit3 TRUE COPY OF THE ORDER NO 02/2018-CENTRAL TAX DATED 31-12-
2018 ISSUED BY THE GOVERNMENT OF INDIA
Exhibit P4 TRUE COPY OF THE ORDER NO 06/2019-CENTRAL TAX DATED 28-06-
2019 ISSUED BY THE GOVERNMENT OF INDIA
Exhibit P5 TRUE COPY OF THE ORDER NO 10/2019-CENTRAL TAX DATED 26-12-
2019 ISSUED BY THE GOVERNMENT OF INDIA
Exhibit P6 TRUE COPY OF THE INTERIM ORDER DATED 6-09-2021 IN W.P.(C)
NO.18000 OF 2021 GRANTED BY THIS HON'BLE COURT
