Kerala High Court
Bobby Thomas vs The 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. 925 OF 2024
PETITIONER:
VIJEESH THANKACHAN,
AGED 42 YEARS
PROPRIETOR, VANITHA COMMUNICATIONS, 5/597, NEDUMKANDAM,
IDUKKI, PIN - 685553
BY ADVS.
R.JAIKRISHNA
NARAYANI HARIKRISHNAN
C.S.ARUN SHANKAR
ANISH P.
GANESAN M.
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,
OFFICE OF THE ASSISTANT COMMISSIONER, CENTRAL TAX AND
CENTRAL EXCISE, IDUKKI DIVISION, K P VARKEYS MALL, 2ND
FLOOR, ROTARY JUNCTION ,THODUPUZHA, IDUKKI, PIN -
685584
BY ADV P.G. JAYASHANKAR PGJ
BY SPL.GOVT.PLEADER MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).1601/2022, 2276/2022 AND CONNECTED
CASES, THE COURT ON 04.06.2024 PASSED THE FOLLOWING:
WPC Nos.925 of 2024
& 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. 1601 OF 2022
PETITIONER:
KRISHNA SALES CORPORATION, 29/43E/PART, 2ND FLOOR,
VALLUVASSERY BUILDINGS, SAODARAN AYYAPPAN ROAD, JANATHA
JUNCTION, VYTTILA, ERNAKULAM, KOCHI-682 019, REPRESENTED BY
ITS MANAGER, RAMAKANTH GARG.
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK,
NEW DELHI-110 001
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI-110 001, REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)
3 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT. GOVT
SECRETARIAT, THIRUVANANTHAPURAM-695 001.
4 THE SUPERINTENDENT, CENTRAL TAX & CENTRAL EXCISE, RANGE-5,
ERNAKULAM DIVISION, CBI ROAD, KATHRIKKADAVU, KALOOR, KOCHI-
682 017.
5 STATE TAX OFFICER, 1ST CIRCLE, STATE GST DEPARTMENT,
MATTANCHERRY, KOCHI-682 022,
6 THE DY.COMMISSIONER, OFFICE OF PRINCIPAL COMMISSIONER OF
CGST & CENTRAL EXCISE, HEAD QUARTERS PREVENTIVE UNIT,
CHENNAI NORTH COMMISSIONERATE, 26/1 M.G.ROAD, NUNGAMBAKKAM,
CHENNAI-600 034.
7 M/S SLO INDUSTRIES LTD,
403-D, T.H.ROAD, THIRUVOTTIYUR, CHENNAI-600 019.
BY ADVS.
P.R.SREEJITH
SMT.SINDHUMOL.T.P., CGCBY SPL.GOVT.PLEADER MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023
ALONG WITH WP(C).925/2024 AND CONNECTED CASES, THE COURT ON 04.06.2024
PASSED THE FOLLOWING:
WPC Nos.925 of 2024
& 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. 2276 OF 2022
PETITIONER:
M/s DECENT JUNCTION SERVICE CO-OPERATIVE BANK LTD.
DECENT JUNCTION, KOLLAM - 691 577, REPRESENTED BY ITS
SECRETARY, SHYLAJA R.
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER
LUZURY TAX, STATE TAX COMPLEX, BAPPUJI NAGAR, ASRAMAM,
KOLLAM - 691 005.
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI
- 110 001.
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI - 110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
4 STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM - 695 001.
BY ADVS.
SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND
CUSTOMS
P.VANDANA
BY SPL.GOVT.PLEADER MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).925/2024 AND CONNECTED CASES, THE
COURT ON 04.06.2024 PASSED THE FOLLOWING:
WPC Nos.925 of 2024
& 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. 2446 OF 2022
PETITIONER:
V.C.CONSTRUCTIONS, XIII/294, VANACHIRIRACKKAL HOUSE,
POOKKATTUPADY ROAD, THRIKKAKKARA, ERNAKULAM PIN 682 021
MANAGING PARTNER, YEJO JOHN
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
RESPONDENTS:
1 THE DEPUTY COMMISSIONER
WORKS CONTRACT, STATE GST DEPARTMENT, CLAS TOWER, OLD
RAILWAY STATION ROAD, OLD STATION ROAD, KOCHI 682 018
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE NORTH BLOCK, NEW DELHI
110 001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI 110 001
REPRESENTED BY PRINCIPAL COMMISSIONER (GST)
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM 695
001
BY ADVS.
SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND
CUSTOMS
SHRI.ANISH JAIN, CGC
BY SPL.GOVT.PLEADER MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).925/2024 AND CONNECTED CASES, THE
COURT ON 04.06.2024 PASSED THE FOLLOWING:
WPC Nos.925 of 2024
& 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. 5360 OF 2022
PETITIONER:
GEORGE KOOTTOORAZHIKATHU PHILIP, PROPRIETOR,
AGED 69 YEARS,GRACE MEDICAL SUPPLIES, EP/3/346, KOLLAM
SHENKOTTA ROAD, ELAMPALLOOR, KOLLAM-691501.
BY ADVS.
HARISANKAR V. MENON
MEERA V .MENON
SREEJITH R.NAIR
KRISHNA.K
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE TAX OFFICE, KUNDARA, KOLLAM DISTRICT-691501.
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW
DELHI-110001.
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI-110001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-
695001.
BY ADVS.
SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND
CUSTOMS
Kiran M.S.
BY SPL.GOVT.PLEADER MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).925/2024 AND CONNECTED CASES, THE
COURT ON 04.06.2024 PASSED THE FOLLOWING:
WPC Nos.925 of 2024
& 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. 5879 OF 2022
PETITIONER:
VASANTHA GOURIKUTTY,
AGED 68 YEARS
PROPRIETRIX M/S. LEKSHMI AGENCIES, KUNDARA, KOLLAM 691
501.
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE DEPUTY COMMISSIONER,
SPECIAL CIRCLE, STATE GST DEPARTMENT, GST COMPLEX,
ASHRAMAM, KOLLAM DISTRICT-691 002.
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI
110001.
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI- 110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695 001
BY ADV SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE
AND CUSTOMS
BY SPL.GOVT.PLEADER MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).925/2024 AND CONNECTED CASES, THE
COURT ON 04.06.2024 PASSED THE FOLLOWING:
WPC Nos.925 of 2024
& 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. 6763 OF 2022
PETITIONER:
JOBRUN GEEVARGHESE VARGHESE
AGED 52 YEARS
PROPRIETOR, M/S. LOURDES MATHA CASHEW INDUSTRIES,
PUTHOOR, KOLLAM-691 507
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
RESPONDENTS:
1 STATE TAX OFFICER
STATE GST DEPARTMENT, WORKS CONTRACT, KOLLAM-691 002
2 UNION OF INDIA,
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK, NEW DELHI-
110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI-110001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST)
4 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695 001
BY ADV SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE
AND CUSTOMS
BY SPL.GOVT.PLEADER MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).925/2024 AND CONNECTED CASES, THE
COURT ON 04.06.2024 PASSED THE FOLLOWING:
WPC Nos.925 of 2024
& 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. 7057 OF 2022
PETITIONER:
M/S. NALPAT DIESSELS,
14/364, KORATTY, THRISSUR 680 308, REPRESENTED BY ITS
PROPRIETOR, SRI. NALPAT SEBASTIAN JOSE.
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENTS:
1 THE STATE TAX OFFICER-1
STATE GOODS AND SERVICES TAX DEPARTMENT, CHALAKUDY 680
307.
2 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTORY OF
FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI
11001.
3 THE CENTRAL BOARD OF INDIRECT TAXES,
AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF
REVENUE, NORTH BLOCK, NEW DELHI 110001.
4 THE STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM 695 001.
BY ADV JUSTUS S., CGC
BY SPL.GOVT.PLEADER MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).925/2024 AND CONNECTED CASES, THE
COURT ON 04.06.2024 PASSED THE FOLLOWING:
WPC Nos.925 of 2024
& 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. 7448 OF 2022
PETITIONER:
KASTHOORI HOLOW BRICKS
V/261A, KASTOORIPARAMBIL, THRIKKODITHANAM
P.O.MANIKANDAVAYAL, CHANGANACHERRY, KOTTAYAM-686 105,
REPRESENTED BY ITS PROPRIETOR, SRI HARIS MUHAMMED
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS & SERVICES TAX DEPARTMENT, FIRST CIRCLE,
CHANGANACERRY-686 101
2 UNION OF INDIA
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-
110 001
3 THE CENTRAAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI-11- 001
4 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM-695 001.
BY SPL.GOVT.PLEADER MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).925/2024 AND CONNECTED CASES, THE
COURT ON 04.06.2024 PASSED THE FOLLOWING:
WPC Nos.925 of 2024
& 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. 7500 OF 2022
PETITIONER:
THONGANAL TRADING COMPANY ,
IX/1487, THONGANAL BUILDING, KAVUMKARA, MUVATTUPUZHA,
ERNAKULAM, KERALA, 686 673, REPRESENTED BY ITS
PROPRIETOR SRI. T.M. SUNEER (9847990022)
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
M.G.SHAJI
RESPONDENTS:
1 THE STATE TAX OFFICER,
STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL
STATION, KOTHAMANGALAM 686 691.
2 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI
110 001.
3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI 110 001.
4 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM-695 001
BY ADV JUSTUS S., CGC
BY SPL.GOVT.PLEADER MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).925/2024 AND CONNECTED CASES, THE
COURT ON 04.06.2024 PASSED THE FOLLOWING:
WPC Nos.925 of 2024
& 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. 8070 OF 2022
PETITIONER:
M/S MADHAVARAJA CLUB
ENGLISH CHURCH ROAD, PALAKKAD, REPRESENTED BY ITS
SECRETARY, VIMAL VENU
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER
STATE GST DEPARTMENT, WORKS CONTRACT, PALAKKAD-678 001.
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW
DELHI-110 001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI-110001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST)
4 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT
GOVT. SECRETARIAT, THIRUVANNTHAPURAM-695 001
BY ADV SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE
AND CUSTOMS
BY SPL.GOVT.PLEADER SRI MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).925/2024 AND CONNECTED CASES, THE
COURT ON 04.06.2024 PASSED THE FOLLOWING:
WPC Nos.925 of 2024
& 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. 10859 OF 2022
PETITIONER:
BOBBY THOMAS,AGED 45 YEARS
PROPRIETOR, M/S.SONE AGENCIES, DOOR NO.XI/31, XI/1510,
JUMA MASJID BUILDING, WADAKKANCHERY.
BY ADVS.
N.MURALEEDHARAN NAIR
R.MURALEEDHARAN
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS SERVICE TAX OFFICE, WADAKKANCHERY-
680582.THRISSUR DISTRICT.
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE(DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI-
110001.
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI-110001,
REPRESENTED BY PRINCIPAL COMMISSIONER(GST).
4 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM-
695001.
BY ADV SMT.I. SHEELA DEVI
SPL.GOVT.PLEADER SRI MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).925/2024 AND CONNECTED CASES, THE
COURT ON 04.06.2024 PASSED THE FOLLOWING:
WPC Nos.925 of 2024
& 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. 10907 OF 2022
PETITIONER:
PRATHEESH, AGED 36 YEARS
PROPRIETOR, P.A.AGENCIES, 5/131, LAKKIDI PERUR, PAZHAYA
LAKKIDI, PALAKKAD.
BY ADVS.
N.MURALEEDHARAN NAIR
R.MURALEEDHARAN
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND FLOOR,
MINI CIVIL STATION, KANNIYAMPURAM P.O., OTTAPALAM,
PALAKKAD-679104.
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW
DELHI-110001.
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI-110001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-
695001.
BY SPL.GOVT.PLEADER SRI MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).925/2024 AND CONNECTED CASES, THE
COURT ON 04.06.2024 PASSED THE FOLLOWING:
WPC Nos.925 of 2024
& 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. 10868 OF 2022
PETITIONER:
MOTTAKKAPARAMBIL AYYAMANI PILLAI MOHANAN
AGED 53 YEARS
PROPRIETOR, V/211A, M/S.SILKY TEX, ATHANI, THRISSUR.
BY ADVS.
N.MURALEEDHARAN NAIR
M.MURALEEDHARAN
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, THIRD CIRCLE,
GOODS SERVICE TAX COMPLEX, POOTHOLE, THRISSUR - 680
004.
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI
- 110 001.
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI - 110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695
001.
BY ADV SMT.I. SHEELA DEVI
BY SPL.GOVT.PLEADER MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).925/2024 AND CONNECTED CASES, THE
COURT ON 04.06.2024 PASSED THE FOLLOWING:
WPC Nos.925 of 2024
& 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. 11736 OF 2022
PETITIONER:
M/S NOOTHAN ENGLISH MEDICALS
HIGH SCHOOL JUNCTION, KOLLAM 691 009, REPRESENTED BY
ITS PARTNER, L.V ANUP DUTT
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER
3RD CIRCLE, STATE GST DEPARTMENT, KOLLAM 691 002
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK, NEW DELHI
110 001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI 110 001
REPRESENTED BY PRINCIPAL COMMISSIONEER (GST)
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM
695 001
BY ADVS.
SHRI.ANISH JAIN, CGC
SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND
CUSTOMS
BY SPL.GOVT.PLEADER SRI MUHAMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).925/2024 AND CONNECTED CASES, THE
COURT ON 04.06.2024 PASSED THE FOLLOWING:
WPC Nos.925 of 2024
& 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. 13441 OF 2022
PETITIONER:
CHELA TEX,PG SILKS, 8/543-D1, D2, AYISHA COMPLEX,
SHORANUR, KLPAL, PALAKKAD, REPRESENTED BY ITS MANAGING
PARTNER, PUSHPARAJ. N,
BY ADV N.MURALEEDHARAN NAIR
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS SERVICE TAX OFFICE, OTTAPALAM, PALAKKAD -
679104.
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI
- 110001.
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NORTH BLOCK, NEW DELHI -
110001, REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
4 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM
- 695001.
BY ADV SMT.M.SHAJNA, CGC
BY SPL.GOVT.PLEADER SRI MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).925/2024 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.925 of 2024
& 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. 13904 OF 2022
PETITIONER:
M/S P.K.CONSTRUCTIONS CO.
XV/145, POTTAIKANDATHIL, NEAR NGO QUARTERS,
MUVATTUPUZHA P.O., ERNAKULAM-686661, REPRESENTED BY ITS
MANAGING PARTNER, KABEER KHAN POTTAIKANDATHIL BAVA
RAWTHER.
BY ADV DIVYA RAVINDRAN
RESPONDENTS:
1 THE STATE TAX OFFICER-II,
OFFICE OF STATE TAX OFFICER, MINI CIVIL STATION,
MUVATTUPUZHA, MUDAVOOR P.O., ERNAKULAM-686669.
2 CENTRAL BOARD OF INDIRECT TAXES,
GST POLICY WING, NORTH BLOCK, NEW DELHI-110001,
REPRESENTED BY PRINCIPAL COMMISSIONER.
3 STATE OF KERALA
TAXES DEPARTMENT, GOVT. SECRETARIAT, TRIVANDRUM-695001,
REPRESENTED BY SECRETARY TO GOVT.
BY ADV M.S.AMAL DHARSAN
BY SPL.GOVT.PLEADER SRI MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).925/2024 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.925 of 2024
& 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. 12309 OF 2021
PETITIONER:
PARUVINGAL SIDDI SHEHIN,
AGED 25 YEARS
PROPRIETOR, M/S. SOUTH REPUBLIC, 10/93A, CHALISSERY,
PALAKKAD 679 536. REPRESENTED BY HIS POWER OF ATTORNEY
HOLDER-SHAIBIN P.S
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK, NEW DELHI
110 001
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI 110 001
REPRESENTED BY PRINCIPAL COMMISSIONER (GST)
3 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, , TAXES
DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM 695
001
4 STATE TAX OFFICER-2
STATE GOODS AND SERVICES TAX DEPARTMENT, PATTAMBI,
PALAKKAD 679 303
BY ADVS.
P.R.AJITH KUMAR, CGC
S.MANU
SPL.G.P.MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).925/2024 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.925 of 2024
& 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. 12594 OF 2021
PETITIONER:
PRADEEP KUMAR P, AGED 61 YEARS
PROP. PRADEEP PHARMACY, XX/173, BYE PASS JUNCTION,
AROOR, AROOR P.O., CHERTHALA, ALAPPUZHA DISTRICT, PIN
688 534
BY ADVS.
R.MURALEEDHARAN
K.P.JOSE PIOUS
RESPONDENTS:
1 THE STATE TAX OFFICER-I,
STATE GOODS AND SERVICES TAX DEPARTMENT, KUTHIYATHODU,
ALAPPUZHA DISTRICT, PIN 688 533
2 THE DEPUTY COMMISSIONER OF STATE TAXES
STATE GOODS AND SERVICES TAX DEPARTMENT, ALAPPUZHA PIN
685 030
3 THE COMMISSIONER OF STATE TAXES
TAX TOWER, KILLIPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM 695 002
4 STATE OF KERALA
REP. BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM PIN 695 001
5 UNION OF INDIA
REP. BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW
DELHI PIN 110 001
BY ADV SRI.R.PRASANTH KUMAR, CGC
BY SPL.G.P.MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).925/2024 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.925 of 2024
& 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. 14654 OF 2020
PETITIONER:
CHARLES LOBO,AGED 54 YEARS
PROPRIETOR, ST.SEBASTIAN BAKERY, SPI/369,
SAKTHIKULANGARA, KOLLAM-691581.
BY ADVS.
HARISANKAR V. MENON
SMT.MEERA V.MENON
SMT.K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER
THIRD CIRCLE, SGST DEPARTMENT, KOLLAM-691002.
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI-110001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
3 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT.SECRETARIAT, THIRUVANANTHAPURAM-695001.
BY SPL.GOVT.PLEADER SRI MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).925/2024 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.925 of 2024
& 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. 15407 OF 2021
PETITIONER:
CALICUT DIESELS PRIVATE LTD.,704 B, THORANATHINGAL BUILDINGS,
10, NEAR MUTTAR BRIDGE, MANJUMMEL ENRKAULAM 683 501.
REPRESENTED BY ITS MANAGING DIRECTOR ANIL K KUMAR.
BY ADVS.
K.P.PRADEEP
HAREESH M.R.
T.T.BIJU
T.THASMI
M.J.ANOOPA
RASMI NAIR T.
SWATHI GUPTA
RESPONDENTS:
1 THE STATE OF KERALA,REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT
SECRETARIAT,THIRUVANANTHAPURAM, KERALA 695 001.
2 COMMISSIONER OF KERALA STATE GST,KERALA STATE GST DEPARTMENT, TAX
TOWERS, KILLIPALAM, KARAMANA P.O. THIRUVANANTHAPURAM KERALA 695 002.
3 ASSISTANT COMMISSIONER, SGST, NORTH PARAVUR, KERALA STATE GOODS AND
SERVICE DEPARTMENT, NORTH PARAVUR, ERNAKULAM 683 513.
4 CHIEF COMMISSIONER OF CENTRAL TAXES,(CGST), AND CENTRAL EXCISE),
CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD., COCHIN ERNAKULAM 682 018.
5 GODOS 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 110 001. REPRESENTED BY ITS
ADDITIONAL SECRETARY.
6 GOODS AND SERVICES TAX NETWORK,EAST WING, 4TH FLOOR, WORLD MARK-1,
AEROCITY NEW DELHI 110 037,REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER
7 UNION OF INDIA,REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI 110
001.
8 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI
110001. REPRESENTED BY ITS CHAIRMAN.
BY ADVS.
SHRI.P.VIJAYAKUMAR, ASG OF INDIA
MANU S., ASG OF INDIA()
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023 ALONG
WITH WP(C).925/2024 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED
THE FOLLOWING:
WPC Nos.925 of 2024
& 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. 17290 OF 2021
PETITIONER:
M/S CASA FURNITURE (P) LTD.,
CHAPPANANGADI, PONMALA, MALAPPURAM DISTRICT,
REPRESENTED BY HAMZA AREEMBRA, DIRECTOR.
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
RESPONDENT/S:
1 ASSISTANT COMMISSIONER (INTELLIGENCE)
MOBILE SQUAD NO.IV, STATE GOODS AND SERVICES TAX
DEPARTMENT, PERINTHALMANNA, MALAPPURAM - 679 322.
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI
- 110 001.
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI - 110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695
001.
BY ADV P.R.AJITH KUMAR
BY SPL.GOVT.PLEADER MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).925/2024 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.925 of 2024
& 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. 28467 OF 2020
PETITIONER:
JAISON GEEVARGHESE OOMMEN,AGED 46 YEARS, PROPRIETOR, M/S.
ST.MARY'S CASHEW FACTORY, PUTHOOR, KOLLAM-691 507.
BY ADVS.
HARISANKAR V. MENON
SMT.MEERA V.MENON
RESPONDENTS:
1 THE SUPERINTENDENT
CENTRAL GOODS AND SERVICES TAX, KOTTARAKKARA RANGE,
KOTTARAKKARA, KOLLAM DISTRICT, PIN-691 506.
2 SHIMMICHEN MATHEW,M/S. S.J.TRADERS, HILL PRODUCE DEALER,
PERAVUR P.O., KANNUR DISTRICT, PIN-670 673.
3 THE STATE TAX OFFICER,SGST DEPARTMENT, KOOTHUPARAMBU, KANNUR
DISTRICT, PIN-670 643.
4 THE COMMISSIONER OF CENTRAL TAX AND EXCISE,
GPO LANE, PALAYAM, THIRUVANANTHAPURAM-695 001.
5 THE COMMISSIONER OF TATE TAX,STATE GST DEPARTMENT, TAX
TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002.
6 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK,
NEW DELHI-110 001.
7 STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM-695 001.
BY ADVS.
SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS
SMT.K.LATHA
SMT.O.M.SHALINA
S.MANU
BY SPL.GOVT.PLEADER SRI MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023
ALONG WITH WP(C).925/2024 AND CONNECTED CASES, THE COURT ON 04.06.2024
PASSED THE FOLLOWING:
WPC Nos.925 of 2024
& 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. 28542 OF 2020
PETITIONER:
M/S K.V.JOSHY AND C.K.PAUL
TOBACCO DEALER, KATTOOR, IRINJALAKUDA, THRISSUR
DISTRICT, REPRESENTED BY ITS PARTNER K.V.JOSHY.
BY ADVS.
HARISANKAR V. MENON
SMT.MEERA V.MENON
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW
DELHI- 110 001.
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI - 110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
3 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695001.
4 THE DEPUTY COMMISSIONER OF STATE TAX
SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX
DEPARTMENT, POOTHOLE, THRISSUR - 680 004.
BY ADV SRI.B.RAMACHANDRAN, CGC
BY SPL.GOVT.PLEADER SRI MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).925/2024 AND CONNECTED CASES, THE
COURT ON 04.06.2024 PASSED THE FOLLOWING:
WPC Nos.925 of 2024
& 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. 32556 OF 2019
PETITIONER:
1 K.K.HARIDASAN,AGED 52 YEARS
PROPRIETOR,M/S.MIRIDULA TRADERS, 16/163,MIRIDULA
TRADERS,POTHUNDY ROAD, VALLANGY, PALAKKAD-678508.
2 M/S.AYYAPPA AGENCIES,
KANNARA STREET,PALAKKAD-1,REPRESENTED BY ITS MANAGING
PARTNER,T.RAMESH.
BY ADVS.
HARISANKAR V. MENON
SMT.MEERA V.MENON
RESPONDENTS:
1 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE(DEPARTMENT OF REVENUE),NORTH
BLOCK,NEW DELHI-110001.
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
GST POLICY WING,NORTH BLOCK, NEW DELHI-
110001,REPRESENTED BY PRINCIPAL COMMISSIONER(GST).
3 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
DEPT.GOVT.SECRETARIAT,THIRUVANANTHAPURAM-695001.
BY ADVS.
Mr.P.R.AJITH KUMAR, CGC
SRI SREELAL WARRIER
SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND
CUSTOMS
BY SPL.GOVERNMENT PLEADER MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).925/2024 AND CONNECTED CASES, THE
COURT ON 04.06.2024 PASSED THE FOLLOWING:
WPC Nos.925 of 2024
& conn.cases 26
JUDGMENT
[WP(C) Nos.925/2024, 1601/2022, 2276/2022,
2446/2022, 5360/2022, 5879/2022, 6763/2022,
7057/2022, 7448/2022, 7500/2022, 8070/2022,
10859/2022, 10907/2022, 10868/2022, 11736/2022,
13441/2022, 13904/2022, 12309/2021, 12594/2021,
14654/2020, 15407/2021, 17290/2021, 28467/2020,
28542/2020, 32556/2019]
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.
DINESH KUMAR SINGH, JUDGE
css/
APPENDIX OF WP(C) 1601/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF REGISTRATION CERTIFICATE OF THE PETITIONER
ISSUED BY THE 4TH RESPONDENT DATED 26.9.2018.
Exhibit P2 COPY OF STATEMENT OF THE PETITIONER FOR THE MONTHS OF
FEBRUARY & MARCH 2021 DATED NIL
Exhibit P3 COPY OF INVOICE NO 1517 ISSUED BY THE 7TH RESPONDENT
DATED 26.2.2021
Exhibit P4 COPY OF E-WAYS BILL OF THE 7TH RESPONDENT DATED
26.2.2021
Exhibit P5 COPY OF INVOICE NO 1523 ISSUED BY THE 7TH RESPONDENT
DATED 27.2.2021
Exhibit P6 COPY OF E-WAYS BILL ISSUED BY THE 7TH RESPONDENT DATED
27.2.2021
Exhibit P7 COPY OF INVOICE NO 1548 ISSUED BY THE 7TH RESPONDENT
1.3.2021
Exhibit P8 COPY OF E-WAYS BILL ISSUED BY THE 7TH RESPONDENT DATED
1.3.2021
Exhibit P9 COPY OF E-INVOICE NO 1547 ISSUED BY THE 7TH RESPONDENT
DATED 1.3.2021
Exhibit P10 COPY OF E-WAY BILL ISSUED BY THE 7TH RESPONDENT DATED
1.3.2021
Exhibit P11 COPY OF INVOICE NO 1545 ISSUED BY THE 7TH RESPONDENT
DATED 1.3.2021
Exhibit P12 COPY OF E-WAY BILL ISSUED BY THE 7TH RESPONDENT DATED
1.3.2021
Exhibit P13 COPY OF INVOICE NO 1544 ISSUED BY THE 7TH RESPONDENT
DATED 1.3.2021
Exhibit P14 COPY OF E-WAYS BILL ISSUED BY THE 7TH RESPONDENT DATED
1.3.2021
Exhibit P15 COPY OF NOTICE ISSUED BY THE 6TH RESPONDENT DATED
4.1.2022
Exhibit P16 COPY OF NOTIFICATION NO 49/2019-CENTRAL TAX DATED
9.10.2019
Exhibit P17 COPY OF NOTIFICATION NO 75/2019-CENTRAL TAX DATED
26.12.2019
Exhibit P18 COPY OF NOTIFICATION NO 94/2020-CENTRAL TAX DATED
22.12.2020
Exhibit P19 COPY OF ORDER IN WPC NO 29800/2021 OF THIS HON'BLE
COURT DATED 21.12.2021
APPENDIX OF WP(C) 2276/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE ASST. COMMISSIONER
WORKS CONTRACT, KOLLAM.
Exhibit P2 COPY OF CASE PROCEEDING ISSUED BY THE 1ST
RESPONDENT.
Exhibit P3 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT.
Exhibit P4 COPY OF NOTIFICATION NO.49/2019 - CENTRAL TAX
Exhibit P4 (a) COPY OF NOTIFICATION NO.75/2019 - CENTRAL TAX
Exhibit P4 (b) COPY OF NOTIFICATION NO.94/2020 - CENTRAL TAX
Exhibit P5 COPY OF ORDER IN WP(C) NO.29800/2021 OF THIS
HON'BLE COURT.
APPENDIX OF WP(C) 2446/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF NOTICE IN FORM GST DRC 01A ISSUED BY THE
1ST RESPONDENT
Exhibit P3 COPY OF NOTIFICATION NO. 49/2019 CENTRAL TAX
Exhibit P4 COPY OF NOTIFICATION NO. 75/2019 CENTRAL TAX
Exhibit P5 COPY OF NOTIFICATION NO 94/2020 CENTRAL TAX
Exhibit P6 COPY OF ORDER IN W.P(C0 NO. 29800/2021 OF THIS
HON'BLE COURT
APPENDIX OF WP(C) 5360/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE IN GST ASMT-10 ISSUED BY THE 1ST
RESPONDENT.
Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE
1ST RESPONDENT.
Exhibit P3 COPY OF POST PROCEEDING AND INTIMATION ISSUED BY
THE 1ST RESPONDENT.
Exhibit P4 COPY OF NOTIFICATION NO.49/2019-CENTRAL TAX.
Exhibit P5 COPY OF NOTIFICATION NO.75/2019 -CENTRAL TAX.
Exhibit P6 COPY OF NOTIFICATION NO.94/2020 -CENTRAL TAX.
Exhibit P7 COPY OF ORDER IN WPC NO.2276/2022 OF THIS HON'BLE
COURT.
APPENDIX OF WP(C) 5879/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE IN GST ASMT-10 ISSUED BY THE 1ST
RESPONDENT.
Exhibit P2 COPY OF CASE PROCEEDING AND INTIMATION ISSUED BY
THE 1ST RESPONDENT.
Exhibit P3 COPY OF SHOW CASE NOTICE ISSUED BY THE 1ST
RESPONDENT.
Exhibit P4 COPY OF NOTIFICATION NO. 49/2019-CENTRAL TAX.
Exhibit P5 COPY OF NOTIFICATION NO. 75/2019-CENTRAL TAX.
Exhibit P6 COPY OF NOTIFICATION NO. 94/2020-CENTRAL TAX.
Exhibit P7 COPY OF ORDER IN W.P.C NO. 2276/2022 OF THIS
HON'BLE COURT.
APPENDIX OF WP(C) 6763/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT
Exhibit P3 COPY OF ORDER IN WPC NO.2276/29022 OF THIS
HON'BLE COURT
APPENDIX OF WP(C) 7057/2022
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE NOTICE IN FORM GST ASMT-10
DATED 11.08.2020.
Exhibit P2 A TRUE COPY OF THE NOTICE ISSUED U/S. 73 DATED
02.02.2022.
Exhibit P2(A) A TRUE COPY OF THE ANNEXURE TO NOTICE ISSUED U/S.
73 DATED 02.02.2022.
Exhibit P3 A TRUE COPY OF THE SUMMARY OF SHOW CAUSE NOTICE
IN FORM GST DRC-10 DATED 02.02.2022.
Exhibit P4 A TRUE COPY OF THE REPLY FILED BY THE PETITIONER
DATED 28.02.2022.
APPENDIX OF WP(C) 7448/2022
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE NOTICE IN FORM GST ASMT-10
DATED 11.9.2020
Exhibit P2 A TRUE COPY OF THE REPLY FILED BY THE
PETITIONER DATED 11.10.2020
Exhibit P3 A TRUE COPY OF THE ASSESSMENT ORDER U/S 73
DATED 22.3.2022
Exhibit P3(a) A TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT
DATED 22.2.2022
Exhibit P3(B) A TRUE COPY OF THE NOTICE OF DEMAND/SUMMERY
OF ORDER IN FORM GST DRC-07 DATED 22.2.2022
APPENDIX OF WP(C) 7500/2022
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED
FOR 2017-18 DATED 06.07.2021.
Exhibit P2 A TRUE COPY OF THE REPLY FILED BY THE
PETITIONER DATED 31.07.2021.
Exhibit P3 A TRUE COPY OF THE ASSESSMENT ORDER PASSED
U/S. 73 OF THE GST ACTS DATED 14.02.2022.
Exhibit P3(a) A TRUE COPY OF THE PROCEEDINGS ISSUED DATED
14.02.2022.
Exhibit P3(b) A TRUE COPY OF THE NOTICE OF DEMAND/RECOVERY
IN FORM GST DRC 07 DATED 14.02.2022.
APPENDIX OF WP(C) 8070/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF REPLY SUBMITTED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT DATED 12.10.2020
Exhibit P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DATED 11.2.2022
Exhibit P3 COPY OF ORDER IN WPC NO 2276/2022 OF THIS
HON'BLE COURT DATED 24.1.2022
APPENDIX OF WP(C) 10859/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE U/S.73(1)
OF THE CST/SGST ACT ISSUED BY THE 1ST
RESPONDENT DATED 15.11.2021
Exhibit P2 TRUE COPY OF THE INTERIM ORDER IN
W.P(C)NO.2276/2022 DATED 24.01.2022 OF THIS
HON'BLE COURT.
APPENDIX OF WP(C) 10907/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY
THE 1ST RESPONDENT UNDER SECTION 73 OF THE
SGST/CGST ACT DATED 4.1.2022.
Exhibit P2 TRUE COPY OF THE ADJUDICATION ORDER ISSUED BY
THE 1ST RESPONDENT DATED 4.1.2022.
APPENDIX OF WP(C) 10868/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE U/S. 73(1)
OF THE CGST/SGST ACT ISSUED BY THE 1ST
RESPONDENT DATED 16/02/2022.
Exhibit P2 TRUE COPY OF THE INTERIM ORDER IN WP(C)
NO.2276/2022 DATED 24/01/2022 OF THIS HON'BLE
COURT.
APPENDIX OF WP(C) 11736/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT
Exhibit P2 COPY OF REPLY TO SHOW CAUSE NOTICE FILED BY
THE PETITIONER
Exhibit P3 COPY OF ASSESSMENT ORDER U/S./73(9) ISSUED BY
THE 1ST RESPONDENT
Exhibit P4 COPY OF ORDER IN W.P(C) NO. 2276/2022 OF THIS
HON'BLE COURT
APPENDIX OF WP(C) 13441/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE U/S.73(1)
OF THE CGST/SGST ACT ISSUED BY THE 1ST
RESPONDENT 16.12.2021.
Exhibit P2 TRUE COPY OF THE INTERIM ORDER IN WP(C)N O.
2276/2022 DATED 24.01.2022 OF THIS HON'BLE
COURT.
APPENDIX OF WP(C) 13904/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE U/S 73(1)
OF CGST, ISSUED BY THE 1ST RESPONDENT DATED
25.2.2022.
Exhibit P2 TRUE COPY OF THE REPLY DATED 25.3.2022,
SUBMITTED BY THE PETITIONER AGAINST THE SHOW
CAUSE NOTICE.
Exhibit P3 TRUE COPY OF THE RETURN IN GSTR 3B FILED ON
29.4.2019 FOR THE MONTHS JULY 2017 TO
FEBRUARY 2018.
APPENDIX OF WP(C) 12594/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE STATEMENT OF COMPARISON OF
GSTR2A ISSUED BY THE 1ST RESPONDENT
Exhibit P2 TRUE COPY OF THE APPLICATION FILED BY THE
PETITIONER SEEKING TIME TO FILE OBJECTIONS
DATED 10.8.2020
Exhibit P3 TRUE COPY OF THE APPLICATION FILED BY THE
PETITIONER SEEKING TIME TO FILE OBJECTIONS
DATED 25.8.2020
Exhibit P4 TRUE COPY OF THE NOTICE ISSUED BY THE 1ST
RESPONDENT UNDER SEC.73(I) OF THE ACT, DATED
19.2.2021
Exhibit P5 TRUE COPY OF THE NOTICE ISSUED BY THE 1ST
RESPONDENT UNDER SEC.73(I) OF THE ACT, DATED
24.2.2021
Exhibit P6 TRUE COPY OF THE OBJECTION FILED BY THE
PETITIONER DATED 22.3.2021
Exhibit P7 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY
THE 1ST RESPONDENT UNDER S.73(1) OF THE
SGST/CGST ACT, 2017, DATED 5.5.2021
APPENDIX OF WP(C) 14654/2020
PETITIONER EXHIBITS
EXHIBIT P1 COPY OF RETURN FOR THE PERIOD JANUARY 2018 FILED
BY THE PETITIONER, DATED 16.09.2018.
EXHIBIT P1(A) COPY OF RETURN FOR THE PERIOD FEBRUARY 2018 FILED
BY THE PETITIONER, DATED 24.09.2019.
EXHIBIT P1(B) COPY OF RETURN FOR THE PERIOD MARCH 2018 FILED BY
THE PETITIONER, DATED 24.09.2020.
EXHIBIT P1(C) COPY OF RETURN FOR THE PERIOD APRIL 2018 FILED BY
THE PETITIONER, DATED 11.11.2019.
EXHIBIT P1(D) COPY OF RETURN FOR THE PERIOD MAY 2018 FILED BY
THE PETITIONER, DATED 11.11.2019.
EXHIBIT P1(E) COPY OF RETURN FOR THE PERIOD JUNE 2018 FILED BY
THE PETITIONER, DATED 11.11.2019.
EXHIBIT P1(F) COPY OF RETURN FOR THE PERIOD JULY 2018 FILED BY
THE PETITIONER, DATED 12.11.2019.
EXHIBIT P1(G) COPY OF RETURN FOR THE PERIOD AUGUST 2018 FILED
BY THE PETITIONER, DATED 12.11.2019.
EXHIBIT P1(H) COPY OF RETURN FOR THE PERIOD SEPTEMBER 2018
FILED BY THE PETITIONER, DATED 13.11.2019.
EXHIBIT P1(I) COPY OF RETURN FOR THE PERIOD OCTOBER 2018 FILED
BY THE PETITIONER, DATED 13.11.2019.
EXHIBIT P1(J) COPY OF RETURN FOR THE PERIOD NOVEMBER 2018 FILED
BY THE PETITIONER, DATED 13.11.2019.
EXHIBIT P1(K) COPY OF RETURN FOR THE PERIOD DECEMBER 2018 FILED
BY THE PETITIONER, DATED 13.11.2019.
EXHIBIT P1(L) COPY OF RETURN FOR THE PERIOD JANUARY 2019 FILED
BY THE PETITIONER, DATED 13.11.2019.
EXHIBIT P1(M) COPY OF RETURN FOR THE PERIOD FEBRUARY 2019 FILED
BY THE PETITIONER, DATED 18.11.2019.
EXHIBIT P1(N) COPY OF RETURN FOR THE PERIOD MARCH 2019 FILED BY
THE PETITIONER, DATED 18.11.2019.
EXHIBIT P2 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED
18.02.2020.
EXHIBIT P2(A) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED
25.02.2020.
EXHIBIT P3 COPY OF NOTIFICATION NO.52/2020 ISSUED BY THE 2ND
RESPONDENT DATED 24.06.2020.
APPENDIX OF WP(C) 15407/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE REGISTRATION CERTIFICATE IN
GSTIN 32AAFCC5650EIZ2 ISSUED ON 21.09.2017 OF
THE PETITIONER.
Exhibit P2 TRUE COPY OF THE NOTICE DATED 21.08.2020 IN
FORM GST ASMT 10 ISSUED BY THE 3RD RESPONDENT
TO THE PETITIONER.
Exhibit P3 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 REPLY DATED 7.9.2020 FIELD
IN RESPONSE TO EXT. P2.
Exhibit P5 TRUE COPY OF THE ORDER NO. 6/2019-CENTRAL TAX
DATED 28.06.2019 ISSUED BY THE GOVERNMENT OF
INDIA.,
Exhibit P6 TRUE COPY OF THE FORM GST DRC 01A DATED
6.3.2201 ISSUED BY THE 3RD RESPONDENT.
Exhibit P7 TRUE COPY OF THE NOTICE NO.
32AAFCC5650EIZZ/2017-18 DATED 11.06.2021
ISSUED BY THE 3RD RESPONDENT.
Exhibit P8 TRUE COPY OF THE NOTICE REF NO.
ZJ3205210010061 DATED 1.7.2021 ISSUED BY THE
3RD RESPONDENT.
APPENDIX OF WP(C) 17290/2021
PETITIONER EXHIBITS
Exhibit P1 COPY OF INTIMATION ISSUED BY THE 1ST
RESPONDENT.
Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE
THE STATE TAX OFFICER (INTELLIGENCE),
PERINTHALMANNA.
Exhibit P3 COPY OF SHOW CAUSE NOTICE IS ISSUED BY THE
1ST RESPONDENT.
Exhibit P4 COPY OF LETTER SUBMITTED BY THE PETITIONER
BEFORE THE STATE TAX OFFICER (INT.),
PERINTHALMANNA.
Exhibit P4A COPY OF E-MAIL OF THE 1ST RESPONDENT.
Exhibit P5 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
FOR THE YEAR 2019-20.
Exhibit P6 COPY OF NOTIFICATION NO.49/2019-CENTRAL TAX
ISSUED BY GOVERNMENT OF INDIA, NEW DELHI.
Exhibit P6A COPY OF NOTIFICATION NO.75/2019-CENTRAL TAX
ISSUED BY GOVERNMENT OF INDIA, NEW DELHI.
Exhibit P6B COPY OF NOTIFICATION NO.94/2020-CENTRAL TAX
ISSUED BY GOVERNMENT OF INDIA, NEW DELHI.
APPENDIX OF WP(C) 28467/2020
PETITIONER EXHIBITS
EXHIBIT P1 INVOICE NO.2 OF M/S. SJ TRADERS, PERAVOOR,
KANNUR.
EXHIBIT P1 A INVOICE NO.7 OF M/S. SJ TRADERS, PERAVOOR,
KANNUR.
EXHIBIT P1 B INVOICE NO.12 OF M/S. SJ TRADERS, PERAVOOR,
KANNUR.
EXHIBIT P1 C INVOICE NO.13 OF M/S. SJ TRADERS, PERAVOOR,
KANNUR.
EXHIBIT P1 D INVOICE NO.14 OF M/S. SJ TRADERS, PERAVOOR,
KANNUR.
EXHIBIT P1 E INVOICE NO.15 OF M/S. SJ TRADERS, PERAVOOR,
KANNUR.
EXHIBIT P1 F INVOICE NO.16 OF M/S. SJ TRADERS, PERAVOOR,
KANNUR.
EXHIBIT P1 G INVOICE NO.18 OF M/S. SJ TRADERS, PERAVOOR,
KANNUR.
EXHIBIT P1 H INVOICE NO.22 OF M/S. SJ TRADERS, PERAVOOR,
KANNUR.
EXHIBIT P1 I INVOICE NO.23 OF M/S. SJ TRADERS, PERAVOOR,
KANNUR.
EXHIBIT P1 J INVOICE NO.24 OF M/S. SJ TRADERS, PERAVOOR,
KANNUR.
EXHIBIT P1 K INVOICE NO.25 OF M/S. SJ TRADERS, PERAVOOR,
KANNUR.
EXHIBIT P1 L INVOICE NO.26 OF M/S. SJ TRADERS, PERAVOOR,
KANNUR.
EXHIBIT P1 M INVOICE NO.28 OF M/S. SJ TRADERS, PERAVOOR,
KANNUR.
EXHIBIT P1 N INVOICE NO.31 OF M/S. SJ TRADERS, PERAVOOR,
KANNUR.
EXHIBIT P1 O INVOICE NO.34 OF M/S. SJ TRADERS, PERAVOOR,
KANNUR.
EXHIBIT P1 P INVOICE NO.36 OF M/S. SJ TRADERS, PERAVOOR,
KANNUR.
EXHIBIT P1 Q INVOICE NO.39 OF M/S. SJ TRADERS, PERAVOOR,
KANNUR.
EXHIBIT P1 R INVOICE NO.43 OF M/S. SJ TRADERS, PERAVOOR,
KANNUR.
EXHIBIT P2 E-WAY BILL OF M/S. SJ TRADERS, PERAVOOR,
KANNUR.
EXHIBIT P2 A E-WAY BILL OF M/S. SJ TRADERS, PERAVOOR,
KANNUR.
EXHIBIT P2 B E-WAY BILL OF M/S. SJ TRADERS, PERAVOOR,
KANNUR.
EXHIBIT P2 C E-WAY BILL OF M/S. SJ TRADERS, PERAVOOR,
KANNUR.
EXHIBIT P2 D E-WAY BILL OF M/S. SJ TRADERS, PERAVOOR,
KANNUR.
EXHIBIT P3 STATEMENT FROM THE PETITIONER SHOWING THE
DETAILS OF LOCAL PURCHASES.
EXHIBIT P4 COPY OF THE WEB PAGE OF THE GSTN PORTAL AS
AGAINST THE 2ND RESPONDENT.
EXHIBIT P5 COPY OF LETTER SUBMITTED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT.
EXHIBIT P6 COPY OF LETTER SUBMITTED BY THE PETITIONER
BEFORE THE 3RD RESPONDENT.
APPENDIX OF WP(C) 28542/2020
PETITIONER EXHIBITS
EXHIBIT P1 NOTIFICATION NO.4/2019 ISSUED BY GOVERNMENT
OF INDIA, MINISTRY OF FINANCE, NEW DELHI.
EXHIBIT P2 NOTICE IN FORM GST DRC-01A IS ISSUED BY THE
1ST RESPONDENT.
APPENDIX OF WP(C) 32556/2019
PETITIONER EXHIBITS
EXHIBIT P1 COPY OF NOTIFICATION NO.4/2019 ISSUED BY THE
1ST RESPONDENT.
APPENDIX OF WP(C) 925/2024
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY
THE 3RD RESPONDENT DATED 30.11.2023
Exhibit P2 A TRUE COPY OF THE SUMMARY OF ORDER IN FORM
GST DRC-07 ISSUED BY THE 3RD RESPONDENT DATED
21.12.2023
Exhibit P3 A TRUE COPY THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN WP(C) 31219/2022 DATED
7.11.2022
Exhibit P4 A TRUE COPY OF INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN WP(C) 32854/2022 DATED
18.10.2022.
Exhibit P5 A TRUE COPY THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN WP(C) 23490/2023 DATED
20.07.2023.
