Kerala High Court
Althaf Sait Aboobacker vs The State Tax Officer (Luxury Tax) 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. 15104 OF 2022
PETITIONER:
BISNA ELECTRICAL AND SANITORY
GROUND, 5-25A, MAROTTIKKAL, CHITHIRAPURAM ANACHAL,
KUNCHITHANNY, IDUKKI-685565, REPRESENTED BY ITS
PROPRIETRIX SELMATH KALAPARAMBIL ASSINAR.
BY ADV P.N.DAMODARAN NAMBOODIRI
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NEW DELHI-110023.
2 STATE OF KERALA
REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES,
SECRETARIAT, THIRUVANANTHAPURAM-695001.
3 COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT,
9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM-695001.
4 STATE TAX OFFICER,
STATE GST DEPARTMENT, O/O. STATE GOODS AND SERVICES TAX
DEPARTMENT, DEVIKULAM, IDUKKI-685612.
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
08.11.2023 ALONG WITH WP(C).15126/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.15104 of 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. 15126 OF 2022
PETITIONER:
M/S KALATHIL STORES, 1/1783C 1/1614C, THE COCHIN
PHYSICAL CULTURE ASSOCIATION BUILDING, SOUTH
THAMARAPARAMBU, FORT KOCHI, ERNAKULAM - 682 001,
REPRESENTED BY ITS MANAGER, MANJUSHA K.M.
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,
FIRST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT,
BAZAR ROAD, MATTANCHERY, KOCHI - 682 002.
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 & 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 SPL.GP SRI MUHAMMED RAFIQ
BY SC SRI SREELAL WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).15104/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.15104 of 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. 16416 OF 2022
PETITIONER:
ABDUL MAJEED NAVAS, AGED 50 YEARS
PROPRIETOR, M/S. A.M.RUBBERS & CEMENT CGP-AIV-113-E,
POREDOM.P.O.,CHADAYAMANGALAM, KOLLAM-691 534.
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON(M-206)
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER,
STATE GST DEPARTMENT, ANCHAL, KOLLAM-691 306.
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 DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 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)15104/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.15104 of 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. 17306 OF 2022
PETITIONER:
AIDAN THAMPI,AGED 50 YEARS
PROPRIETOR, M/S. ALPHA SYSTEM KC/XVII/4064-2667-B
NEETHUS ARCADE VADAYATTUKOTA ROAD, KOLLAM-691 001.
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER
(LUXURY TAX) STATE GST DEPARTMENT, TAXES COMPLEX,
ASRAMAM, KOLLAM-691 002.
2 THE JOINT COMMISSIONER (APPEALS)
STATE GST DEPARTMENT, TAXES COMPLEX, ASRAMAM, KOLLAM-
691 002.
3 UNION OF INDIA,
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW
DELHI-110 001.
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI - 110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
5 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 SRI MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).15104/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.15104 of 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. 17278 OF 2022
PETITIONER:
DINU SURENDRAN,AGED 50 YEARS
PROPRIETOR, M/S. THOTTATHIL AGENCIES WII-18/19, SECOND
FLOOR BISHOP JEROME NAGAR KOLLAM-691 001.
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 DEPUTY COMMISSIONER,
STATE GST DEPARTMENT, TAXES COMPLEX, ASRAMAM KOLLAM-691
002.
2 THE JOINT COMMISSIONER (APPEALS),STATE GST DEPARTMENT,
TAXES COMPLEX, ASRAMAM KOLLAM-691 002.
3 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI-110 001.
4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI-110001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
5 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
BY ADVS.
SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS
SRI.S.VAIDYANATHAN, CGC
BY SPL.GOVT.PLEADER SRI MUHAMED RAFIQ
BY SR.ADV.SRI SREELAL WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023
ALONG WITH WP(C).15104/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC No.15104 of 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. 17284 OF 2022
PETITIONER:
KUTTAPPAN BABU,AGED 58 YEARS
KUP-V-165, PROPRIETOR, M/S. JANAPREETHI AGENCIES,
PALLIMUKKU, KUNDARA, MULAVANA, KOLLAM-691503.
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,
STATE GST DEPARTMENT, KUNDARA, KOLLAM-691501.
2 THE JOINT COMMISSIONER (APPEALS),STATE GST DEPARTMENT, TAXES
COMPLEX, ASRAMAM, KOLLAM-691002.
3 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK,
NEW DELHI-110001.
4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI-110001, REPRESENTED
BY PRINCIPAL COMMISSIONER (GST).
5 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
SHRI.B.PRAMOD, CGC
BY SR.ADV.SRI SREELAL WARRIER
BY SPL.GOVT.PLEADER SRI MUHAMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023
ALONG WITH WP(C).15104/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC No.15104 of 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. 17281 OF 2022
PETITIONER:
BABURAJ SUKUMARAN,AGED 52 YEARS
RAJ BHAVAN, KANJAVELI.P.O, THRIKKARUVA, KOLLAM-691 602.
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,
(WORKS CONTRACT) STATE GST DEPARTMENT, TAXES COMPLEX,
ASRAMAM KOLLAM-691002.
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,
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 DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
BY ADV 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).15104/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.15104 of 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. 18947 OF 2022
PETITIONER:
M/S VISWAS CHARITABLE SOCIETY
VADAYATTUKOTTA, KOLLAM - 691001, REPRESENTED BY ITS
SECRETARY, LOVELY SAJI.
BY ADV HARISANKAR V. MENON
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER, KOLLAM
STATE GST DEPARTMENT, 1ST CIRCLE, TAXES COMPLEX,
ASRAMAM, KOLLAM - 691002.
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, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM
- 695001.
BY ADV SREEJITH P. R
BY SPL.G.P. SRI MUHAMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).15104/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.15104 of 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. 18958 OF 2022
PETITIONER:
DIVAKARAN NANU, AGED 72 YEARS
PROPRIETOR, M/S. AGASTHICODE RUBBERS, KUTTANKUNNIL,
ANCHAL P.O. KOLLAM-691 306.
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
RESPONDENTS:
1 THE DEPUTY COMMISSIONER
STATE GST DEPARTMENT, SPECIAL CIRCLE, KOTTARAKKARA,
KOLLAM -PIN- 691 506.
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.
BY ADV SREEJITH P. R
SPL.G.P.SRI.MUHAMMED RAFIQ
SR.ADV.SRI SREELAL WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).15104/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.15104 of 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. 19115 OF 2022
PETITIONER:
M/S. MAYOORI FURNITURE AND ELECTRONICS
K.P.17/933, J.K.L. KALIKKAVU, KARUVARAKUNDU,
MALAPPURAM, PIN-676 525, REPRESENTED BY ITS MANAGING
PARTNER SADAKKATHULLA.T.K.
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
RESPONDENTS:
1 THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, SPECIAL
CIRCLE, CIVIL STATION, MALAPPURAM-676 505
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 DEPT.,
GOVT.SECRETARIAT, THIRUVANANTHAPURAM-695 001
BY ADVS.
SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS
SHRI.RAJAGOPALAN.A., CGC
BY SR.ADV.SREELAL WARRIER-SC
BY SPL.GOVT.PLEADER SRI MUHAMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023
ALONG WITH WP(C).15104/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC No.15104 of 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. 20511 OF 2022
PETITIONER:
SWISS MARKET, SOUTH CUTCHERY JUNCTION, KOLLAM, PIN- 691
013, REPRESENTED BY ITS MANAGING PARTNER, JOSE PRAKASH
J FERNANDO.
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT, 3RD CIRCLE, KOLLAM -691 002. -
2 THE JOINT COMMISSIONER (APPEALS)
STATE GST DEPARTMENT, SALES TAX COMPLEX, ASRAMAM,
KOLLAM-691 002.
3 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI-110 001.
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI - 110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
5 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
BY ADV SREEJITH P. R
SPL.GOVT.PLEADER SRI.MUHAMMED RAFIQ
BY SR.ADV.SRI SREELAL WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023
ALONG WITH WP(C).15104/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC No.15104 of 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. 20847 OF 2022
PETITIONER:
M/S ASSOCIATED GRANITE WORLD
NEAR AMANA TOYOTA, 8/312 490, PORIYANI, MUNDUR,
PALAKKAD - 678 592, REPRESENTED BY ITS MANAGING
PARTNER, SANTOSH K.
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,
FIRST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT,
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 - 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 P.R.AJITH KUMAR
BY SPL.G.P.SRI MUHAMMED RAFIQ
SR.ADV.SRI SREELAL WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023
ALONG WITH WP(C).15104/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC No.15104 of 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. 20934 OF 2022
PETITIONER:
TEEKAY TREADS,X/294, KUNDUKAD, UROKAD, THEKKUMKARA,
THRISSUR, PIN- 680028 REPRESENTED BY ITS PROPRIETOR T.K
RAVINDRAN
BY ADVS.
K.S.HARIHARAN NAIR
RAJATH R NATH
G.REMADEVI
P.F.JOY
HARIMA HARIHARAN
RESPONDENTS:
1 AGRICULTURAL INCOME TAX AND STATE TAX OFFICER
STATE GOODS & SERVICES TAX DEPARTMENT, POOTHOLE,
THRISSUR, PIN- 680004
2 STATE TAX OFFICER,
STATE GOODS & SERVICES TAX DEPARTMENT, THIRD CIRCLE,
GST COMPLEX, POOTHOLE, THRISSUR, PIN- 680004
3 UNION OF INDIA,REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN -110001
5 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM, PIN-695001
BY ADV SREEJITH P. R
BY SPL.G.P.-SRI MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023
ALONG WITH WP(C).15104/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC No.15104 of 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. 21477 OF 2022
PETITIONER:
REAL VALUE TRADING
GROUND FLOOR, 50/1391, 36/2107, MAKKOMPILLIL,
KUNNUMPURAM, EDAPPALLY ERNAKULAM, PIN 682041,
REPRESENTED BY ITS MANAGING PARTNER, VISAK M.V.
BY ADVS.
R.MURALEEDHARAN
K.P.JOSE PIOUS
RESPONDENTS:
1 THE STATE TAX OFFICER-1,
STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST CIRCLE,
KALAMASSERRY, AT CIVIL STATION KAKKANAD, ERNAKULAM
DISTRICT, PIN-682030.
2 THE JOINT COMMISSIONER OF STATE TAXES,
STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM,
PIN- 682 015.
3 THE COMMISSIONER OF STATE TAXES,
TAX TOWER, KILLIPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM-695 002.
4 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO
GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN 695 001.
5 UNION OF INDIA,
REPRESENTED BY THE SECRETARY TO GOVERNMENT, DEPARTMENT
OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NEW DELHI, PIN 110 001.
BY ADV M JAYAKRISHNAN VAZHOOR
BY SPL.GOVT.PLEADER SRI MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023
ALONG WITH WP(C).15104/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC No.15104 of 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. 21764 OF 2022
PETITIONER:
M/S SIMCON TRADING CO REPRESENTED BY ITS PROPRIETOR SIM
JOHNSON,SHK COMPLEX KOOTTUPATHA PALAKKAD, PIN - 678007
BY ADVS.
K.P.ABDUL AZEES
AKHIL SURESH
T.ARCHANA
RESPONDENTS:
1 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY
NORTH BLOCK NEW DELHI, PIN - 110001
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY SECRETARY
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE NEW DELHI,
PIN - 110001
3 STATE OF KERALA
REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVERNMENT
SECRETARIAT THIRUVANANTHAPURAM, PIN - 695001
4 THE ASSISTANT COMMISSIONER
SQUAD NO VII STATE GST DEPARTMENT PALAKKAD, PIN -
678001
5 M/S HI RISE INTERNATIONAL REPRESENTED BY ITS PROPRIETOR
NO 124 V-BLOCK 69TH CROSS RAJAJI NAGAR BANGALORE, PIN -
560010
BY ADV SREEJITH P. R
BY SPL.GOVT.PLEADER SRI MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023
ALONG WITH WP(C).15104/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC No.15104 of 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. 22101 OF 2022
PETITIONER:
ABDUL GAFOOR KARINGALODE, AGED 46 YEARS
PROPRIETOR, M/S. SHILPI AGENCIES, CHONAMCHIRA, MADANKAVU
ROAD, PANAYAM, KOLLAM - 691 601.
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE DEPUTY COMMISSIONER (ASSESSMENT)
STATE GST DEPARTMENT, SALES TAX COMPLEX, ASRAMOM, KOLLAM,
PIN - 691002
2 THE JOINT COMMISSIONER (APPEALS)
STATE GST DEPARTMENT, TAXES COMPLEX, ASRAMAM KOLLAM - 691
002., PIN - 691002
3 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI-110 001.,
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 - 695 001., PIN - 695001
BY SPL.GOVT.PLEADER SRI MUHAMMED RAFIQ
BY SR.ADV.SRI SREELAL WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).15104/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.15104 of 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. 22106 OF 2022
PETITIONER:
ANITHA SANTHOSH,AGED 50 YEARS
PROPRIETRIX, M/S. RAJUS BAKERY ALTHARAMOODU,
THANGASSERRY, KOLLAM - 691 013., PIN - 691013
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT, 3RD CIRCLE KOLLAM -PIN-691 002., PIN -
691002
2 THE JOINT COMMISSIONER (APPEALS),STATE GST DEPARTMENT, TAXES
COMPLEX, ASRAMAM KOLLAM - 691 002.,
3 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI-110 001.,
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI - 110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST).,
5 STATE OF KERALA
REPRESENTED BY GOVERNMENT PLEADER,HIGH COURT OF KERALA, PIN
- 682031
BY ADV SHRI.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).15104/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC No.15104 of 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. 22204 OF 2022
PETITIONER:
IQBAL MUHAMMED KUNJU,AGED 72 YEARS, PROPRIETOR, M/.
GRAND TRADERS, PAIKKADA ROAD, KOLLAM - 691 001.
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER (WORKS CONTRACT)
STATE GST DEPARTMENT, KOLLAM - 691 002.
2 THE JOINT COMMISSIONER (APPEALS),STATE GST DEPARTMENT,
TAXES COMPLEX, ASRAMAM KOLLAM - 691 002.
3 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW
DELHI-110 001.
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI - 110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
5 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
BY ADV SHRI.B.RAMACHANDRAN, CGC
BY SPL.G.P. SRI MUHAMMED RAFIQ-SPL.GP
BY SR.ADV.SRI SREELAL WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).15104/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.15104 of 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. 22224 OF 2022
PETITIONER:
KAIRALI STEELS & ALLOYS (P) LTD REPRESENTED BY ITS
DIRECTOR, MR. K HUMAYOON, 134A, KN PUDUR, PUDUSSERY,
PALAKKAD, KERALA - 678621.
BY ADVS.
AMMU CHARLES
K.MANOJ CHANDRAN
K.SRIKUMAR (SR.)(S-609)
RESPONDENTS:
1 THE DEPUTY COMMISSIONER OF STATE TAX STATE GOODS AND
SERVICES TAX DEPARTMENT, PALAKKAD-678 001.
2 THE JOINT COMMISSIONER OF STATE TAXES STATE GOODS AND
SERVICES TAX DEPARTMENT, PALAKKAD-678 001.
3 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM,
KARAMANA P.O., THIRUVANANTHAPURAM-695 002.
4 STATE OF KERALA, REPRESENTED BY GOVERNMENT PLEADER,HIGH
COURT OF KERALA, PIN - 682031
5 UNION OF INDIA , REPRESENTED BY SECRETARY TO GOVERNMENT
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMNET
OF INDIA, NEW DELHI PIN 110001.
BY ADV M.B.SUDARSANA KUMAR, CGC
BY SPL.G.P. SRI MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023
ALONG WITH WP(C).15104/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC No.15104 of 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. 22331 OF 2022
PETITIONER:
ALTHAF SAIT ABOOBACKER, AGED 40 YEARS
PROPRIETOR, M/S. A.S. STORE, THIRUMULADEVASWAM,
CHAMAKKADA, KOLLAM - 691 001., PIN - 691001
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER (LUXURY TAX)
STATE GST DEPARTMENT, KOLLAM, PIN - 691002
2 THE JOINT COMMISSIONER (APPEALS)
STATE GST DEPARTMENT, SALES TAX COMPLEX, ASRAMAM,
KOLLAM, PIN - 691002
3 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI - 110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
5 STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, GOVT. SECRETARIATE,
THIIRUVANANTHAPURAM, PIN - 695001
BY SPL.G.P. SRI MUHAMMED RAFIQ
BY SR.ADV.SRI SREELAL WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).15104/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.15104 of 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. 23471 OF 2022
PETITIONER:
M/S. KASAVU KENDRA, AGED 52 YEARS
COURT ROAD, MANJERI, MALAPPURAM DISTRICT, REPRESENTED
BY ITS MANAGING PARTNER, SHRI K.T. KUNHIMUHAMMED, PIN -
676121
BY ADVS.
LATHA ANAND
M.N.RADHAKRISHNA MENON
S.VISHNU (ARIKKATTIL)
RADHAKRISHNA PILLAI B
SIDHARTH P.S.
BHARATH MURALI
GOVIND P.
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, NORTH BLOCK, NEW DELHI,
PIN - 110001
3 THE DEPUTY COMMISSIONER OF STATE TAX
STATE GOODS AND SERVICE TAX DEPARTMENT, MALAPPURAM,
OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX, MINI
CIVIL STATION, COURT ROAD, MANJERI, MALAPPURAM
DISTRICT, PIN - 676121
BY ADV SREEJITH P. R
BY SPL.G.P SRI MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023
ALONG WITH WP(C).15104/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC No.15104 of 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. 23749 OF 2022
PETITIONER:
M/S. ASIAN AGENCIES,AGED 64 YEARS
III/245D, VELLAKKAYAM, IDUKKI COLONY P.O., CHERUTHONY,
IDUKKI, REPRESENTED BY ITS MANAGING PARTNER, M.K.
GEORGE., PIN - 685602
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER-I (WORKS CONTRACT),
STATE GOODS AND SERVICES TAX DEPARTMENT, IDUKKI AT
KATTAPPANA, IDUKKI, PIN - 685515
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 VPRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV I.SHEELA DEVI
BY SPL.G.P. SRI MUHAMMED RAFIQ
BY SR.ADV.SRI SREELAL WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).15104/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.15104 of 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. 23892 OF 2022
PETITIONER:
MUTTITHARA MAHESH RAHUL, AGED 34 YEARS
PROPRIETOR, M/S. DRINKS TECH, 14/1274, FIRST, KMS
PLAZZA, VADAKKENCHERRY, PALAKKAD, PIN - 678683
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 ASSISTANT COMMISSIONER
STATE GST DEPARTMENT, ALATHUR, PALAKKAD, PIN - 678541
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
BY ADV SREEJITH P. R
BY SPL.G.P. SRI MUHAMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).15104/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.15104 of 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. 24243 OF 2022
PETITIONER:
ROBINSON KADAYIL PUTHEN VEED BABYKUTTY, AGED 45 YEARS
PROP: BINIL STORES, THEVALAPPURAM, PUTHOOR, KOLLAM, PIN -
691507
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 ASSISTANT COMMISSIONER
STATE GOODS & SERVICES TAX DEPARTMENT, KOTTARAKKARA - 689
696, KOLLAM DISTRICT, PIN - 689696
2 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O,
THIRUVANANTHAPURAM, PIN - 695002
3 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY
(TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM -, PIN -
695001
4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH
BLOCK, NEW DELHI, PIN - 110001
5 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY
ITS CHAIRMAN, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI -, PIN - 110001
BY ADVS.
M.M.JASMIN, SPL.G.P.SRI MUHAMED RAFIQ
SR.ADV.SRI.SREELAL WARRIAR, C.G.C
SREEJITH P. R
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023
ALONG WITH WPC 15104/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC No.15104 of 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. 25600 OF 2022
PETITIONER:
M/S. PRATHIBHA TRADERS,AGED 58 YEARS, DOOR NO-8/184,
ERAMANGALAM, MALAPPURAM, REPRESENTED BY ITS MANAGING
PARTNER, MUSTHAFA KAMAL VILAKKERI, PIN - 679587
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT PONNANI NAGARAM P.O, PONNANI-
MALAPPURAM DT, PIN - 679583
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
BY SPL.G.P. MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).15104/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.15104 of 2022 &
conn.cases 26
JUDGMENT
[WP(C) Nos.15104/2022, 15126/2022, 16416/2022, 17306/2022,
17278/2022, 17284/2022, 17281/2022, 18947/2022, 18958/2022,
19115/2022, 20511/2022, 20847/2022, 20934/2022, 21477/2022,
21764/2022, 22101/2022, 22106/2022, 22204/2022, 22224/2022,
22331/2022, 23471/2022, 23749/2022, 23892/2022, 24243/2022,
25600/2022]
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.
WPC No.15104 of 2022 &
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
WPC No.15104 of 2022 &
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-
WPC No.15104 of 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/JJJ
WPC No.15104 of 2022 &
APPENDIX OF WP(C) 15126/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE IS ISSUED BY THE
1ST RESPONDENT FOR THE YEAR 2017-18 DATED 14-
02-2022
Exhibit P2 COPY OF NOTIFICATION NO. 49/2019 - CENTRAL
TAX ISSUED BY THE 2ND RESPONDENT DATED 09-10-
2019.
Exhibit P3 COPY OF NOTIFICATION NO. 75/2019 - CENTRAL
TAX ISSUED BY THE 2ND RESPONDENT DATED 26-12-
2019.
Exhibit P4 COPY OF NOTIFICATION NO. 94/2020 - CENTRAL
TAX ISSUED BY THE 2ND RESPONDENT DATED 22-12-
2020.
Exhibit P5 COPY OF ORDER IN W.P. (C) NO. 9996/2022 OF
THIS HON'BLE COURT DATED 24-03-2022.
WPC No.15104 of 2022 &
APPENDIX OF WP(C) 16416/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER U/S/73(9) ISSUED BY
1ST RESPONDENT.
Exhibit P2 ORDER IN W.P. (C) NO. 2276/2022 OF THIS
HON'BLE COURT.
WPC No.15104 of 2022 &
APPENDIX OF WP(C) 17306/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER U/S/73(9) ISSUED BY
1ST RESPONDENT.
Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT.
Exhibit P3 COPY OF APPELLATE ORDER OF THE 2ND
RESPONDENT.
Exhibit P4 COPY OF ORDER IN W.P.(C)NO: 26638/2021 OF
THIS HON'BLE COURT.
WPC No.15104 of 2022 &
APPENDIX OF WP(C) 17278/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER U/S. 73(9) ISSUED BY
1ST RESPONDENT DATED 31/01/2022.
Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT DATED 01/03/2022.
Exhibit P3 COPY OF APPELLATE ORDER OF THE 2ND RESPONDENT
DATED 28/04/2022.
Exhibit P4 COPY OF ORDER IN WPC NO.26638/2021 OF THIS
HON'BLE COURT DATED 26/11/2021.
WPC No.15104 of 2022 &
APPENDIX OF WP(C) 17284/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER U/S. 73(9) ISSUED BY
1ST RESPONDENT DATED 01/02/2022.
Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT DATED 21/02/2022.
Exhibit P3 COPY OF APPELLATE ORDER OF THE 2ND RESPONDENT
DATED 28/04/2022.
Exhibit P4 COPY OF ORDER IN WPC NO.26638/2021 OF THIS
HON'BLE COURT DATED 26/11/2021.
WPC No.15104 of 2022 &
APPENDIX OF WP(C) 17281/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DATED 07/07/2021.
Exhibit P2 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18 DATED
18/01/2022.
Exhibit P3 COPY OF ORDER IN WPC NO.2276/2022 OF THIS
HON'BLE DATED 24/01/2022.
WPC No.15104 of 2022 &
APPENDIX OF WP(C) 18947/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18 DATED
19.01.2022.
Exhibit P2 COPY OF ORDER IN WP(C) NO. 2276/2022 OF THIS
HON'BLE COURT. DATED 24.01.2022.
WPC No.15104 of 2022 &
APPENDIX OF WP(C) 18958/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER UNDER SECTION 73 (9)
ISSUED BY THE 1ST RESPONDENT FOR THE YEAR
2017-18
WPC No.15104 of 2022 &
APPENDIX OF WP(C) 19115/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT
Exhibit P2 COPY OF ORDER IN W.P(C) NO.2276/2022 OF THIS
HON'BLE COURT
WPC No.15104 of 2022 &
APPENDIX OF WP(C) 20511/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER U/S/73(9) ISSUED BY
THE 1ST RESPONDENT.
Exhibit P2 COPY OF APPEAL PETITION FILED, BEFORE THE 2ND
RESPONDENT.
Exhibit P3 COPY OF APPELLATE ORDER OF THE 2ND
RESPONDENT.
Exhibit P4 COPY OF ORDER IN WPC NO.26638/2021 OF THIS
HON'BLE COURT.
WPC No.15104 of 2022 &
APPENDIX OF WP(C) 20847/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW NOTICE ISSUED BY THE 1 ST
RESPONDENT DATED 07-02-2022
Exhibit P2 COPY OF CASE PROCEEDINGS ISSUED BY THE 1ST
RESPONDENT DATED 07-02-2022
Exhibit P3 COPY OF REPLY SUBMITTED BY THE PETITIONER
DATED 07-03-2022
Exhibit P4 COPY OF NOTIFICATION NO. 49/2019 - CENTRAL
TAX ISSUED BY THE 2ND RESPONDENT DATED 09-10-
Exhibit P5 COPY OF NOTIFICATION NO. 75/2019 - CENTRAL
TAX ISSUED BY THE 2ND RESPONDENT DATED 26-12-
Exhibit P6 COPY OF NOTIFICATION NO. 94/2020 - CENTRAL
TAX ISSUED BY 2ND RESPONDENT DATED 22-12-2020
WPC No.15104 of 2022 &
APPENDIX OF WP(C) 20934/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE NOTICE IN FORM GST ASMT-10 DATED
12.10.2020 ISSUED BY THE IST RESPONDENT.
Exhibit P2 COPY OF THE REPLY UPLOADED ON 04-11-2020 BY
THE PETITIONER IN THE GSTN PORTAL
Exhibit P3 COPY OF THE SHOW-CAUSE NOTICE DATED 27-05-
2022 ISSUED BY THE 2ND RESPONDENT
Exhibit P4 COPY OF SUMMARY OF SHOW-CAUSE NOTICE DATED
27-05-2022 ISSUED BY THE 2ND RESPONDENT
Exhibit P5 COPY OF THE REPLY DATED 04-06-2022 FILED BY
THE PETITIONER AGAINST EXT. P3 AND P4 NOTICES
Exhibit P6 COPIES OF SPECIMEN OF SOME VALID TAX INVOICES
WHICH ARE IN THE POSSESSION OF THE PETITIONER
BUT ARE NOT REFLECTED IN FORM GSTR 2A
Exhibit P7 COPY OF THE INTERIM ORDER IN WP(C) NO.
7057/2022 DATED 03-03-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
WPC No.15104 of 2022 &
APPENDIX OF WP(C) 21477/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY
THE 1ST RESPONDENT UNDER S.73(10 OF THE
SGST/CGST ACT, 2017 DATED 9.2.2022
WPC No.15104 of 2022 &
APPENDIX OF WP(C) 21764/2022
PETITIONER EXHIBITS
Exhibit P1 THE COPY OF SHOW CAUSE NOTICE NO ID NO. DRC
01-02/2018-19/SQD-7(2) DATED 20/04/2022
Exhibit P2 THE COPY OF COPY OF ORDER NO DRC 07-2/2022-
23/SQD-7 DATED 24/05/2022
Exhibit3 THE COPY OF SCREENSHOT OF REGISTRATION
CANCELLATION OF FIFTH RESPONDENT
Exhibit P4 THE COPY OF THE RELEVANT FORM GSTR 2A
Exhibit P5 THE COPY OF INVOICES
Exhibit P6 THE COPY OF THE NOTIFICATION NO. 49/2019 -
CENTRAL TAX DATED 09/10/2019
Exhibit P7 THE COPY OF THE NOTIFICATION NO. 75/2019 -
CENTRAL TAX DATED 26/12/2019
Exhibit P8 THE COPY OF THE STAY ORDER IN WRIT PETITION
NO. 26515/2021 DATED 25/11/2021
WPC No.15104 of 2022 &
APPENDIX OF WP(C) 22101/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT DTD. 11-01-2022
Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT DTD. 05-03-2022
Exhibit P3 COPY OF APPELLATE ORDER ISSUED BY THE 2ND
RESPONDENT DTD. 28-04-2022
Exhibit P4 COPY OF ORDER IN WP (C) NO. 26638/2021 OF
THIS HON'BLE COURT DTD. 26-11-2021
WPC No.15104 of 2022 &
APPENDIX OF WP(C) 22106/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT DTD. 21-01-2022
Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT DTD. 05-03-2022
Exhibit P3 COPY OF APPELLATE ORDER ISSUED BY THE 2ND
RESPONDENT DTD. 28-04-2022
Exhibit P4 COPY ORDER IN WP (C) NO. 26638/2021 OF THIS
HON'BLE COURT DTD. 26-11-2021
WPC No.15104 of 2022 &
APPENDIX OF WP(C) 22204/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT DTD. 03-02-2022
Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT DTD. 21-02-2022
Exhibit P3 COPY OF APPELLATE ORDER ISSUED BY THE 2ND
RESPONDENT DTD. 28-04-2022
Exhibit P4 COPY OF ORDER IN WP (C) NO. 26638/2021 OF
THIS HON'BLE COURT DTD. 26-11-2021
WPC No.15104 of 2022 &
APPENDIX OF WP(C) 22224/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF SHOW CAUSE NOTICE ISSUED BY THE
1ST RESPONDENT DATED 16.06.2022
Exhibit - P2 TRUE COPY OF THE FORM A PUBLIC ANNOUNCEMENT
DATED 31.10.2018 PUBLISHED BY INTERIM
RESOLUTION PROFESSIONAL OF DSRM STEELS (P)
LTD.
WPC No.15104 of 2022 &
APPENDIX OF WP(C) 22331/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT DTD. 17-02-2022
Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT DTD. 25-02-2022
Exhibit P3 COPY OF APPELLATE ORDER ISSUED BY THE 2ND
RESPONDENT DTD. 28-04-2022
Exhibit P4 COPY OF ORDER IN WP (C) NO. 26638/2021 OF
THIS HON'BLE COURT DTD. 26-11-2021
WPC No.15104 of 2022 &
APPENDIX OF WP(C) 23471/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE RETURN FILED BY THE
PETITIONER FOR MARCH 2019-20 DATED 30.10.2020
Exhibit P2 TRUE COPY OF THE NOTICE DATED 25.02.2022
Exhibit P3 TRUE COPY OF THE REPLY DATED 24.05.2022
Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE ALONG WITH
FORM GST-DRC 01 DATED 02.06.2022
Exhibit P5 TRUE COPY OF THE ORDER DATED 23.03.2020 IN
SUO MOTU WRIT PETITION (CIVIL) NO 3/2020
Exhibit P6 TRUE COPY OF THE ORDER DATED 08.03.2021
Exhibit P7 TRUE COPY OF THE ORDER OF THE HONOURABLE
SUPREME COURT, DATED 10.01.2022 IN
MISCELLANEOUS APPLICATION 21 OF 2022
WPC No.15104 of 2022 &
APPENDIX OF WP(C) 23749/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 24-02-2022
Exhibit P2 COPY OF REPLY SUBMITTED BY THE PETITIONER
DTD. 11-02-2022
Exhibit P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DTD. 23-05-2022
WPC No.15104 of 2022 &
APPENDIX OF WP(C) 23892/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2017-18
DTD. 07-12-2021
Exhibit P2 COPY OF SHOW CAUSE NOTICE FOR THE YEAR 2018-
19 ISSUED BY THE 1ST RESPONDENT DTD. 04-07-
WPC No.15104 of 2022 &
APPENDIX OF WP(C) 24243/2022
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE RETURN IN FORM GSTR 3B FOR
THE MONTH OF AUGUST 2017 FILED BY THE
PETITIONER.
Exhibit-P2 TRUE COPY OF THE RETURN IN FORM GSTR 3B FOR
THE MONTH OF DECEMBER 2017 FILED BY THE
PETITIONER.
Exhibit-P3 TRUE COPY OF THE RETURN IN FORM GSTR 3B FOR
THE MONTH OF MARCH 2018 FILED BY THE
PETITIONER.
Exhibit-P4 TRUE COPY OF RETURN IN FORM GSTR 3B FOR THE
MONTH OF SEPTEMBER 2019 FILED BY THE
PETITIONER.
Exhibit-P5 TRUE COPY OF RETURN IN FORM GSTR 3B FOR THE
MONTH OF OCTOBER 2019 FILED BY THE
PETITIONER.
Exhibit-P6 TRUE COPY OF RETURN IN FORM GSTR 3B FOR THE
MONTH OF NOVEMBER 2019 FILED BY THE
PETITIONER.
Exhibit-P7 TRUE COPY OF THE STATEMENT OF INPUT TAX
CREDIT AND THE RELATED INVOICE DETAILS FOR
THE YEAR 2017-18 AS DOWNLOADED FROM THE GSTN
PORTAL.
Exhibit-P8 TRUE COPY OF THE STATEMENT OF INPUT TAX
CREDIT AND THE RELATED INVOICE DETAILS FOR
THE YEAR 2019-20 AS DOWNLOADED FROM THE GSTN
PORTAL.
Exhibit-P9 TRUE COPIES OF THE ORDER OF ASSESSMENT FOR
2017-18 UNDER REFERENCE NO.ZJ3201220096491
DATED 31..1..2022 WITH THE ATTACHED DEMAND
NOTICE.
Exhibit-P10 TRUE COPIES OF THE ORDER OF ASSESSMENT FOR
SEPTEMBER 2019 TO NOVEMBER 2019 UNDER
REFERENCE NO.ZD320622016461Y DATED
16..6..2022 WITH THE ATTACHED DEMAND NOTICE.
WPC No.15104 of 2022 &
APPENDIX OF WP(C) 25600/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 05-07-2022
WPC No.15104 of 2022 &
APPENDIX OF WP(C) 15104/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE NOTICE DATED 14.10.2022
ISSUED U/S.61 OF THE ACT, 2017 BY THE 4TH
RESPONDENT.
Exhibit P2 TRUE COPY OF THE REPLY DATED 11.11.2020
SUBMITTED BY THE PETITIONER THROUGH THE
ONLINE PORTAL.
Exhibit P3 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
05.01.2022 ALONG WITH FORM GST DRC-01 ISSUED
BY THE 4TH RESPONDENT.
Exhibit P4 TRUE COPY OF THE ASSESSMENT ORDER NO.
32BMXPA0999J1ZK/17-18 DATED 22.02.2022 FOR
THE PERIOD OF 07/2017 TO 03/2018 TO THE
PETITIONER.
Exhibit P5 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 P6 TRUE COPY OF CIRCULAR NO.122/41/2019-GST
DATED 05-11-2019 ISSUED BY THE CENTRAL BOARD
OF DIRECT TAXES AND CUSTOMS
Exhibit P7 TRUE COPY OF THE CIRCULAR NO.8/2020 DATED
0408-2020 ISSUED BY COMMISSIONER OF STATE
TAX.
Exhibit P8 TRUE COPY OF THE JUDGMENT OF THE HON'BLE
MADRAS HIGH COURT IN W.P(MD).2127/2021
(M/S.D. Y.BEATHEL THE ENTERPRISES VERSUS
STATE TAX OFFICER (DATA CELL), (INVESTIGATION
WING) COMMERCIAL TAX BUILDINGS, TIRUNELVELI).
Exhibit P9 TRUE COPY OF THE PRESS RELEASE DATED
04.05.2018 ISSUED BY THE CBIC.
Exhibit P10 TRUE COPY OF THE PRESS RELEASE DATED
18.10.2018 ISSUED BY THE CBIC.
Exhibit P11 TRUE COPY OF THE REPRESENTATION SUBMITTED IN
THE PORTAL.
Exhibit P12 TRUE COPY OF THE SCREENSHOT OF THE ELECTRONIC
CASH LEDGER DATED 02.06.2022, OF PETITIONERS
GST SITE.
Exhibit P13 TRUE COPY OF THE EMAIL REPRESENTATION TO THE
4TH RESPONDENT SEEKING A WAY OUT TO DEPOSIT
WPC No.15104 of 2022 &
THE AMOUNT.
Exhibit P14 TRUE COPY OF THE STATUS OF THE WRIT
PETITIONER NO. 16764 OF 2022
