Kerala High Court
Ipe Zachariah 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. 24836 OF 2023
PETITIONER:
KAINADY SERVICE CO OPERATIVE BANK LTD, NO -3814,
KAINADY -P.O, NEELAMPEROOR, ALAPPUZHA REPRESENTED BY ITS
SECRETARY, PIN - 686534
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENTS:
1 THE STATE TAX OFFICER,
STATE G.S.T DEPARTMENT, HARIPAD (PRESENTLY RE-DESIGNATED AS
ASSISTANT COMMISSIONER OF STATE TAX, TAX PAYER SERVICES
CIRCLE, ALAPPUZHA NORTH, STATE GST DEPARTMENT, MINI CIVIL
STATION, ALAPPUZHA -, PIN - 688013
2 THE STATE TAX OFFICER,
ARREAR RECOVERY, TAX PAYER SERVICES, STATE GST DEPARTMENT,
BSNL BUILDING, HEAD POST OFFICE ROAD, ALAPPUZHA -, PIN -
688001
3 THE KUMARAKOM KUMMAYA VYAVASAYA CO-OPERATIVE SOCIETY LTD.
NO. 2491,16/386, KUMARAKOM P O, KOTTAYAM, REPRESENTED BY ITS
SECRETARY, PIN - 686563
4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW
DELHI -, PIN - 110001
5 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH
BLOCK, NEW DELHI, PIN - 110001
6 THE STATE OF KERALA,REPRESENTED BY ITS SECRETARY, TAXES
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM -, PIN - 695001
BY ADVS.
Kurian P.M.
Jagadeesh Lakshman
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).24975/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.24836 of 2023
&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. 24975 OF 2023
PETITIONER:
SANJAYANATH S.D,AGED 55 YEARS,PROPRIETOR, M/S SANTHA
MEDICALS, MARKET ROAD, OACHIRA, KOLLAM, PIN - 690547
BY ADVS.
BOBBY JOHN
S.AJAYGHOSH KUMAR
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER, STATE TAX OFFICE,
KARUNAGAPALL
MINI CIVIL STATION, KARUNAGAPALLY, PIN - 690518
2 THE DEPUTY COMMISSIONER (A.R.), TAX PAYER SERVICE
DIVISION, SGST DEPARTMENT, KOLLAM, ASRAMAM P.O.,
KOLLAM, PIN - 691002
3 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
DEPARTMENT,9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA
P.O., THIRUVANANTHAPURAM, PIN - 695002
4 STATE OF KERALA,REPRESENTED BY THE SECRETARY TO
GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
5 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST
POLICY WING, NO.503, B WING, 5TH FLOOR, CBIC, HUDCO
VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW
DELHI, PIN - 110066
6 UNION OF INDIA,REPRESENTED BY ITS SECRETARY TO
GOVERNMENT, FINANCE DEPARTMENT, RAJPATH MARG, CENTRAL
SECRETARIAT, NEW DELHI - 110 001.
BY ADV SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC,
GSTN, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023,
ALONG WITH WP(C).24836/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.24836 of 2023
&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. 25030 OF 2023
PETITIONER:
M/S. K.P.L. OIL MILLS (P) LTD.,AGED 65 YEARS
XIX/72, KODUNGALLUR ROAD, IRINJALAKUDA,THRISSUR ,
REPRESENTED BY ITS MANAGING DIRECTOR JOSE JOHN., PIN -
680121
BY ADVS.
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER
TAX PAYER SERVICES CIRCLE, STATE GST DEPARTMENT,
IRIJALAKUDA, THRISSUR, PIN - 680121
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 ADVS.
SHRI.RAJAGOPALAN.A., CGC
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).24836/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.24836 of 2023
&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. 25141 OF 2023
PETITIONER:
ADIMALY LABOUR CONTRACT CO-OPERATIVE SOCIETY
NO-682, X/144, ANCHIL BUILDING, MANNAMKANDAM, ADIMALI IDUKKI
- REPRESENTED BY IT'S SECRETARY SRI. T.S. AMALRAJ, PIN -
685561
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
S.SAJEEVAN
JOLLY SUNNY
SUSHA S.
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, ADIMALI
[PRESENTLY RE-DESIGNATED AS ASSISTANT COMMISSIONER OF STATE
TAX/STATE TAX OFFICER, TAXPAYER SERVICES CIRCLE, ADIMALI,
STATE GST DEPARTMENT, PUTHEYATHU BUILDING, ADIMALI, IDUKKI,
- ], PIN - 685561
2 THE STATE TAX OFFICER (ARREAR RECOVERY),
STATE G.S.T DEPARTMENT, STATE G.S.T. COMPLEX, KATTAPPANA
SOUTH -P.O, IDUKKI -, PIN - 685515
3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW
DELHI -, PIN - 110001
4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH
BLOCK, NEW DELHI -, PIN - 110001
5 THE STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT SECRETARIAT,
THIRUVANANTHAPURAM , PIN - 695001
BY ADVS.
S.KRISHNA
M.S.AMAL DHARSANSRI. MUHAMED RAFIQ-SPL.GP, SRI. SREELAL N.
WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023,
ALONG WITH WP(C).24836/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.24836 of 2023
&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. 25234 OF 2023
PETITIONER:
CHRISTEENA JOY,XVI/1807/490M,1ST FLOOR, R.P.MALL
CHINNAKADA, KOLLAM, PIN - 691001
BY ADVS.
R.SREEJITH
MEERA V.MENON
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,
TAX PAYER SERVICES CIRCLE, KOLLAM WEST GOODS & SERVICE
TAX DEPARTMENT STATE GST COMPLEX BAPPUJI NAGAR,
ASRAMAM, KOLLAM, PIN - 691002
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
3 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
4 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN,
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023,
ALONG WITH WP(C).24836/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.24836 of 2023
&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. 25364 OF 2023
PETITIONER:
M/S.MEKKATTU TRADING COMPANY
S. VAZHAKULAM, ALUVA REPRESENTED BY ITS MANAGING
PARTNER M. P. DEVASSY, AGED 77 YEARS, S/O PHILIPOSE,
MEKKATTU HOUSE, S. VAZHAKULAM, ALUVA ., PIN - 653125
BY ADV SANTHOSH P.ABRAHAM
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER OF STATE TAX
(NOW DEPUTY COMMISSIONER OF STATE TAX) KERALA STATE
GOODS & SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, MINI
CIVIIL STATION, PERUMHAVCOR, PIN - 683542
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 (CST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT TAXES DEPT.
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
5 THE DEPUTY COMMISSIONER OF STATE TAX[ARREAR RECOVERY]
KERALA STATE GOODS & SERVICE TAX DEPARTMENT, TAX
PAYER SERVICE, MINI CIVIL STATION, ALUVA, PIN - 683101
SRI. MUHAMED RAFIQ-SPL.GP, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023,
ALONG WITH WP(C).24836/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.24836 of 2023
&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. 25434 OF 2023
PETITIONER:
BINOY K. RAJ,AGED 47 YEARS
M/S. BROTHERS MEDICALS, VADAKKETHALAKKAL KARAYAVATTOM,
MAVELIKKARA, ALAPPUZHA DT, PIN - 690101
BY ADVS.
K.KRISHNA
MEERA V.MENON
R.SREEJITH
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, MINI CIVIL
STATION COURT ROAD, MAVELIKKARA, PIN - 690101
2 THE JOINT COMMISSIONER (APPEALS),STATE GST DEPARTMENT,
TAXES COMPLEX, ASRAMAM, KOLLAM, PIN - 691002
3 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI- 110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
5 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC,
GSTN, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023,
ALONG WITH WP(C).24836/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.24836 of 2023
&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. 25473 OF 2023
PETITIONER:
S. ABDUL LATHEEF, S/O. SRI. SULAIMAN KUNJU
AGED 52 YEARS,SSK MANZIL, CHERAVALLY, KAYAMKULAM,
ALAPPUZHA, PIN - 690502
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 STATE TAX OFFICER,STATE GOODS & SERVICES TAX
DEPARTMENT, WORKS CONTRACT, ALAPPUZHA, PIN - 688001
2 STATE TAX OFFICER (ARREAR RECOVERY),O/O. JOINT
COMMISSIONER, TAX PAYER SERVICES, STATE GOODS & SERVICE
TAX DEPARTMENT, ALAPPUZHA., PIN - 688001
3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O,
THIRUVANANTHAPURAM., PIN - 695002
4 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF
SECRETARY (TAXES),GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM., PIN - 695001
5 UNION OF INDIA, REPRESENTED BY ITS SECRETARY
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT
OF INDIA, NORTH BLOCK, NEW DELHI., PIN - 110001
BY ADVS.
THUSHARA JAMES
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).24836/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.24836 of 2023
&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. 25475 OF 2023
PETITIONER:
SANTHI MANMADHAN,AGED 51 YEARS
PROPRIETRIX, M/S. ANAND MEDICALS, 15/715,
CHETTIKULANGARA, MAVELIKKARA, ALAPPUZHA, PIN - 690106
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, MINI CIVIL
STATION, COURT ROAD, MAVELIKKARA, PIN - 690101
2 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI - 110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
4 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC,
GSTN, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023,
ALONG WITH WP(C).24836/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.24836 of 2023
&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. 25562 OF 2023
PETITIONER:
KOZHIKODE CABLE COMMUNICATORS LIMITED
2 ND FLOOR, 18/208 C, GOLDEN CHAMBER BUILDING,
KANDAMKULAM ROAD, TALI, KOZHIKODE, KERALA REPRESENTED
BY ITS MANAGING DIRECTOR SHAJI M.K, PIN - 673002
BY ADVS.
M.K.HAJARA
C.RAMACHANDRAN
HOWLATH JAHAN
RESPONDENTS:
1 STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE,
CHALAPPURAM STATE GOODS AND SERVICES TAX DEPARTMENT,
G.S.T. COMPLEX JAWAHAR NAGAR, KOZHIKODE, PIN - 673006
2 STATE TAX OFFICER,(WORKS CONTRACT) OFFICE OF THE DEPUTY
COMMISSIONER, STATE GOODS AND SERVICE TAX DEPT.,
KOZHIKODE, PIN - 673001
3 STATE TAX OFFICER,WORKS CONTRACT S.G.S.T DEPARTMENT,
SALES TAX COMPLEX, JAWAHAR NAGAR, ERANHIPALAM P.O.,
KOZHIKODE, PIN - 673006
4 UNION OF INDIA,REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRYOF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
5 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
REPRESNETED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
6 STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV VISHNU JAYAPALAN
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).24836/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.24836 of 2023
&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. 25564 OF 2023
PETITIONER:
DINSHAD M K,AGED 48 YEARS,MANNILTHODI KOLLETE,
KEEZHUPARAMBA, AREACODE, MALAPPURAM, PIN - 673639
BY ADVS.
R.JAIKRISHNA
NARAYANI HARIKRISHNAN
GANESAN M.
C.S.ARUN SHANKAR
ANISH P.
RESPONDENTS:
1 UNION OF INDIA
THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH
BLOCK, NEW DELHI G.P.O., PIN - 110001
2 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM G.P.O.,
THIRUVANANTHAPURAM, PIN - 695001
3 STATE TAX OFFICER
TAX PAYER SERVICE CIRCLE STATE GOODS AND SERVICES TAX
DEPARTMENT, KONDOTTY 3RD FLOOR, MINI CIVIL STATION,
KACHERIPPADI, MANJERI, MALAPPURAM, PIN - 676121
BY ADV M N MANMADAN
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023,
ALONG WITH WP(C).24836/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.24836 of 2023
&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. 25772 OF 2023
PETITIONER:
VINEETH VASU,AGED 32 YEARS,PURANDIYIL HOUSE, 1,
MANNALUR, THENKURISSI, PALAKKAD, PIN - 678502
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
S.JAFFERALI
RESPONDENTS:
1 STATE TAX OFFICER,
STATE TAX OFFICE, STATE GOODS & SERVICES TAX DEPARTMENT,
KACHERIMEDU, CHITTUR, PIN - 678101
2 STATE TAX OFFICER (ARREAR RECOVERY),OFFICE OF THE JOINT
COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT, BEHIND
CIVIL STATION, PALAKKAD, PIN - 678001
3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT,
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O,
THIRUVANANTHAPURAM, PIN - 695002
4 STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF SECRETARY
(TAXES),GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
5 UNION OF INDIA REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF
INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001
6 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.
THUSHARA JAMES
K.S.SHAIJU
SRI. MUHAMED RAFIQ-SPL.GP,SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023,
ALONG WITH WP(C).24836/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.24836 of 2023
&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. 25875 OF 2023
PETITIONER:
NANMA COMMUNICATION,XIII/525, SOUTH NADA, KODUNGALLUR,
THRISSUR, REPRESENTED BY ITS PROPRIETOR SRI. C.P. SUNIL
KUMAR, PIN - 680664
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
C.V.SUBHASH
S.SAJEEVAN
JOLLY SUNNY
SUSHA S.
RESPONDENTS:
1 THE STATE TAX OFFICER,TAX PAYER SERVICES CIRCLE, STATE
GST DEPARTMENT, MINI CIVIL STATION, KODUNGALLUR, PIN -
680664
2 THE DEPUTY COMMISSIONER OF STATE TAX,
ARREAR RECOVERY, STATE GST DEPARTMENT, STATE G.S.T
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 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
5 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC,
GSTN, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023,
ALONG WITH WP(C).24836/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.24836 of 2023
&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. 25971 OF 2023
PETITIONER:
ALEX JOSEPH,AGED 60 YEARS
VALLIYIL TRADERS 214H-1, MUNJANATTU BUILDING,
THOTTABHAGAM, PATHANAMTHITTA, PIN - 689541
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS & SERVICES TAX DEPARTMENT, THIRUVALLA,
PATHANAMTHITTA (DT), PIN - 689101
2 STATE TAX OFFICER (ARREAR RECOVERY)
O/O. THE JOINT COMMISSIONER, TAX PAYER SERVICES, STATE
GOODS & SERVICE TAX DEPARTMENT, MINI CIVIL STATION,
PATHANAMTHITTA, PIN - 689645
3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O,
THIRUVANANTHAPURAM, PIN - 695002
4 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF
SECRETARY (TAXES),GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
5 UNION OF INDIA, REPRESENTED BY ITS SECRETARY
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT
OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001
BY ADVS.
THUSHARA JAMES
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).24836/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.24836 of 2023
&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. 26032 OF 2023
PETITIONER:
CHERUKARA SERVICE CO-OPERATIVE BANK (SCB) NO.1723
XII/298, CHERUKARA-P.O, KAVALAM, ALAPPUZHA (REPRESENTED
BY ITS SECRETARY RAJI R BABU, PIN - 688506
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS & SERVICES TAX DEPARTMENT, HARIPPAD,
ALAPPUZHA, PIN - 690514
2 STATE TAX OFFICER (ARREAR RECOVERY)
O/O. THE JOINT COMMISSIONER, TAX PAYER SERVICES, STATE
GOODS & SERVICE TAX DEPARTMENT, BSNL BHAVAN (2ND
FLOOR), HEAD POST OFFICE ROAD, ALAPPUZHA, PIN - 688001
3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O,
THIRUVANANTHAPURAM, PIN - 695002
4 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF
SECRETARY (TAXES),GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
5 UNION OF INDIA,REPRESENTED BY ITS SECRETARY, DEPARTMENT
OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI, PIN - 110001
BY ADVS.
THUSHARA JAMES
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).24836/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.24836 of 2023
&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. 26227 OF 2023
PETITIONER:
P.J.ALIAMMA,AGED 67 YEARS,W/O.P.M.JOSEPH, PROPRIETOR,
PONMANKAL MEDICALS, NEAR KARITHAS HOSPITAL, THELLAKOM
P.O, KOTTAYAM., PIN - 686630
BY ADVS.
ARJUN RAGHAVAN
T.R.HARIKUMAR
POOJA PANKAJ
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY THE SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CABINET
SECRETARIAT, RAISANA HILL, NEW DELHI., PIN - 110001
2 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO
GOVERNMENT, FINANCE DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANNATHAPURAM.., PIN - 695001
3 THE COMMISSIONER,STATE GST DEPARTMENT, TAX TOWER,
KILLIPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM., PIN -
695002
4 STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, TAXPAYER
SERVICE CIRCLE, KOTTAYAM EAST, KOTTAYAM., PIN - 686001
BY ADV SRI. MUHAMED RAFIQ-SPL.GP,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023,
ALONG WITH WP(C).24836/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.24836 of 2023
&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. 26555 OF 2023
PETITIONER:
BEENA KUMARY.C.,AGED 63 YEARS,AGED 63, W/O. A.
RAVEENDRAN NAIR, PROPRIETOR, M/S. VANITHA METALS, 764-
CHARUMOODU, NOORANAD, ALAPPUZHA., PIN - 690505
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, MINI CIVIL
STATION, COURT ROAD MAVELIKKARA, PIN - 690101
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 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).24836/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.24836 of 2023
&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. 26656 OF 2023
PETITIONER:
HIGH RANGE LABOUR CONTRACT CO-OPERATIVE SOCIETY NO-I684
XXL/101, PALAMOOTTIL BUILDING, 10TH MILE, MANNAMKANDAM,
ADIMALI IDUKKI REPRESENTED BY IT'S SECRETARY SRI. BIBIN
GEORGE, PIN - 685561
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, ADIMALI
[PRESENTLY RE-DESIGNATED AS ASSISTANT COMMISSIONER OF
STATE TAX/STATE TAX OFFICER, TAXPAYER SERVICES CIRCLE,
ADIMALI, STATE GST DEPARTMENT, PUTHEYATHU BUILDING,
ADIMALI, IDUKKI], PIN - 685561
2 THE STATE TAX OFFICER (ARREAR RECOVERY),
STATE G.S.T DEPARTMENT, STATE G.S.T. COMPLEX,
KATTAPPANA SOUTH -P.O, IDUKKI, PIN - 685515
3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRYOF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
5 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023,
ALONG WITH WP(C).24836/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.24836 of 2023
&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. 26696 OF 2023
PETITIONER:
RAJASEKHARAN NAIR,AGED 57 YEARS,AGED 57, S/O.
CHANDRASEKHARAN NAIR, PROPRIETOR, M/S. SREYA
COMMUNICATIONS 275, KARTHA BUILDING CHENGANNUR.
ALAPPUZHA, PIN - 689121
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, MINI CIVIL
STATION, CHENGANNUR, PIN - 689121
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 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).24836/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.24836 of 2023
&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. 26848 OF 2023
PETITIONER:
JOSHY. C.C,AGED 57 YEARS,PROP: CHINGAMTHARA AGENCIES,
15/92, TOLL GATE, EDAPPALLY, KOCHI, PIN - 682024
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
N.JAYAKUMAR
RESPONDENTS:
1 STATE TAX OFFICER
WORKS CONTRACT, STATE GOODS & SERVICES TAX DEPARTMENT,
CLASS TOWER, KARGIL LANE, OLD RAILWAY STATION ROAD,
ERNAKULAM, KOCHI, PIN - 682018
2 STATE TAX OFFICER (ARREAR RECOVERY)
OFFICE OF THE JOINT COMMISSIONER, STATE GOODS & SERVICE
TAX DEPARTMENT, PERUMANOOR-P.O, THEVARA, ERNAKULAM,
KOCHI, PIN - 682015
3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O,
THIRUVANANTHAPURAM, PIN - 695002
4 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF
SECRETARY (TAXES), GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
5 UNION OF INDIA, REPRESENTED BY ITS SECRETARY DEPARTMENT
OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI, PIN - 110001
6 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,REPRESENTED
BY ITS CHAIRMAN,MINISTRY OF FINANCE, GOVERNMENT OF
INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001
BY ADV SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC,
GSTN, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023,
ALONG WITH WP(C).24836/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.24836 of 2023
&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. 26875 OF 2023
PETITIONER:
BROTHERS STATIONERY,PRIVATE BUS STAND, MAVELIKARA -P.
O, ALAPPUZHA - REPRESENTED BY ITS PROPRIETOR SRI. SIMON
MATHEW, PIN - 690101
BY ADVS.
AJI V.DEV
H.ABDUL LATHIEF
P.S.JOSEPH ANTONY
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE G.S.T DEPARTMENT, MINI CIVIL STATION, MAVELIKARA
(PRESENTLY RE-DESIGNATED AS THE STATE TAX OFFICER, TAX
PAYER SERVICES CIRCLE, STATE G.S.T DEPARTMENT, MINI
CIVIL STATION, CHENGANNUR, KERALA), PIN - 689121
2 THE STATE TAX OFFICER, ARREAR RECOVERY, TAX PAYER
SERVICES, STATE GST DEPARTMENT, BSNL BUILDING, HEAD
POST OFFICE ROAD, ALAPPUZHA, PIN - 688001
3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
5 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC,
GSTN, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023,
ALONG WITH WP(C).24836/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.24836 of 2023
&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. 27028 OF 2023
PETITIONER:
M/S TYRE INDIA SPARE INDIA
PP/II/33,34,35/36/37, AVANI BUILDING, PALLIMUKKU,
KANNETTY, KOLLAKA, KARUNAGAPPALLY, KOLLAM, REPRESENTED
BY ITS PROPRIETOR SRI. SANTHOSH. S, PIN - 690536
BY ADVS.
K.S.HARIHARAN NAIR
G.REMADEVI
HARIMA HARIHARAN
RAJATH R NATH
DHEERAJ SASIDHARAN
RESPONDENTS:
1 STATE TAX OFFICER,SGST DEPT., MINI CIVIL STATION,
KARUNAGAPPALLY, KOLLAM, PIN - 690518
2 DEPUTY COMMISSIONER (ARREAR RECOVERY),TAXPAYER
SERVICES, SGST DEPT., ASRAMOM, KOLLAM, PIN - 691002
3 UNION OF INDIA,REPRESENTED BY SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI,
PIN - 110001
SRI. MUHAMED RAFIQ-SPL.GP,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023,
ALONG WITH WP(C).24836/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.24836 of 2023
&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. 27087 OF 2023
PETITIONER:
SHALU VAZHEMADATHIL ABDULKHADER,AGED 48 YEARS
PROPRIETOR,VAZHEMADATHIL JEWELLERS, 790 B WARD OF IX,
YMCA ROAD, KOTTAYAM, GSTIN- 32AHAPA4561D1Z6., PIN -
686001
BY ADVS.
SABU C.J
S.ANIL KUMAR (TRIVANDRUM)
RAHUL A.
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS AND SERVICE TAX DEPARTMENT, FIRST CIRCLE,
TAX COMPLEX, NAGAMPADAM, KOTTAYAM., PIN - 686001
2 STATE OF KERALA,REPRESENTED BY THE SECRETARY, TAXES
DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM., PIN - 695001
3 UNION OF INDIA,REPRESENTED BY THE SECRETARY, DEPARTMENT
OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI., PIN - 110001
4 THE DEPUTY COMMISSIONER (ARREAR RECOVERY)
STATE GOODS AND SERVICE TAX DEPARTMENT, 2ND FLOOR,
COLLECTORATE, KOTTAYAM., PIN - 686002
SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023,
ALONG WITH WP(C).24836/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.24836 of 2023
&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. 27122 OF 2023
PETITIONER:
C.N. SALIM,AGED 60 YEARS
PROPRIETOR, M/S CNS CONSTRUCTIONS, 18/253, VALLIKUNNAM,
ELIPPAKULAM, ALAPPUZHA DISTRICT, PIN - 690503
BY ADVS.
BOBBY JOHN
S.AJAYGHOSH KUMAR
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER (WC),
SGST DEPARTMENT, ALAPPUZHA, BSNL BHAVAN, HEAD POST
OFFICE ROAD, ALAPPUZHA, PIN - 688001
2 THE STATE TAX OFFICER (A.R.),
O/O JOINT COMMISSIONER, TAX PAYER SERVICE DIVISION,
SGST DEPARTMENT, ALAPPUZHA, BSNL BHAVAN, HEAD POST
OFFICE ROAD, ALAPPUZHA, PIN - 688001
3 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
DEPARTMENT,9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA
P.O., THIRUVANANTHAPURAM, PIN - 695002
4 STATE OF KERALA,REPRESENTED BY THE SECRETARY TO
GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
5 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST
POLICY WING, NO.503, B WING, 5TH FLOOR, CBIC, HUDCO
VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, PIN
- 110066
6 UNION OF INDIA,REPRESENTED BY ITS SECRETARY TO
GOVERNMENT, FINANCE DEPARTMENT, RAJPATH MARG, CENTRAL
SECRETARIAT, NEW DELHI, PIN - 110001
BY ADV SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC,
GSTN, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023,
ALONG WITH WP(C).24836/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.24836 of 2023
&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. 27366 OF 2023
PETITIONER:
IPE ZACHARIAH,AGED 55 YEARS,PROPRIETOR OF M/S MANOJ
FURNITURE 301-306,416,PULINTHITTA, ITI JUNCTION
CHENGANNUR, PIN - 689121
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, MINI CIVIL
STATION CHENGANNUR, PIN - 689121
2 THE JOINT COMMISSIONER (APPEALS),STATE GST DEPARTMENT,
TAXES COMPLEX, ASRAMAM, KOLLAM, PIN - 691002
3 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
5 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC,
GSTN, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023,
ALONG WITH WP(C).24836/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.24836 of 2023
&conn. Cases 26
JUDGMENT
[WP(C) Nos.24836/2023, 24975/2023, 25030/2023, 25141/2023,
25234/2023, 25364/2023, 25434/2023, 25473/2023, 25475/2023,
25562/2023, 25564/2023, 25772/2023, 25875/2023, 25971/2023,
26032/2023, 26227/2023, 26555/2023, 26656/2023, 26696/2023,
26848/2023, 26875/2023, 27028/2023, 27087/2023, 27122/2023,
27366/2023]
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/JJJ
APPENDIX OF WP(C) 24975/2023
PETITIONER EXHIBITS
Exhibit P 1 TRUE COPY OF THE SHOW CAUSE NOTICE, DATED
22.07.2021, ISSUED BY THE 1ST RESPONDENT TO
THE PETITIONER
Exhibit P2 TRUE COPY OF THE SAID REPLY DATED 03.09.2021
SUBMITTED BY THE PETITIONER BEFORE THE 1ST
RESPONDENT
Exhibit P3 TRUE COPY OF THE SAID ORDER NO.
32AEBPD5799JIZD/17-18/ORDER, DATED
07.02.2022, ISSUED BY THE 1ST RESPONDENT TO
THE PETITIONER
Exhibit P 4 TRUE COPY OF THE ORDER NO. ZJ3202220068671,
UNDER SEC.73 OF THE CGST ACT, DATED
16.02.2022, ISSUED BY THE 1ST RESPONDENT TO
THE PETITIONER
Exhibit P 5 TRUE COPY OF THE SUMMARY OF THE ORDER IN FORM
GST DRC-07, DATED 16.02.2022, ISSUED BY THE
1ST RESPONDENT TO THE PETITIONER
Exhibit P6 TRUE COPY OF THE ARREAR NOTICE DATED 08.06.
2023, ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER
APPENDIX OF WP(C) 25030/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 12-06-2023
Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT DTD. 30-06-2023
Exhibit P3 COPY OF ORDER IN WPC NO. 30146/2022 OF THIS
HON'BLE COURT DTD. 23-09-2022
APPENDIX OF WP(C) 25141/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS
NO.32AAEAA4736AIZG/2019-20 DATED: 27.10.2022
PASSED U/S. 73 OF THE SGST/CGST ACT 2017
[RULE 142(5)]
Exhibit P1(a) TRUE COPY OF THE CONNECTED SUMMERY OF ORDER
ISSUED IN FORM GST DRC-07 ALSO DATED:
27.10.2022
Exhibit P2 TRUE COPY OF THE RECOVERY NOTICE SO ISSUED BY
THE SECOND RESPONDENT FOR THE YEAR 2019-20
DATED: 21.07.2023
APPENDIX OF WP(C) 25234/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER
NO.32BBQPJ4576C1ZN/2017-18/ORDER ISSUED BY
THE 1ST RESPONDENT DTD. 06-06-2023
Exhibit P2 COPY OF ORDER IN WPC NO. 29479/22 OF THIS
HON'BNLE COURT DTD. 16-09-2022
APPENDIX OF WP(C) 25364/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE REPLY DATED 28-09-2020
SUBMITTED BY THE PETITIONER
Exhibit P2 TRUE COPY OF THE ORDER OF CANCELLATION OF
REGISTRATION NO.ZA32052210053936 DATED 10-05-
2021 ISSUED BY THE 1ST RESPONDENT
Exhibit P3 TRUE COPY OF THE ORDER
NO32AAEFM0271D1ZY/2017-18 DATED 30-11-2022
Exhibit P4 TRUE COPY OF THE NOTICE NO.
B2/AR/TPUALUVA/32AAEFM0271D1ZY/2023-24 DATED
18-05-2023 ISSUED BY THE 5TH RESPONDENT
Exhibit P5 TRUE COPY OF THE PETITION DATED 5-7-2023
SUBMITTED BY THE PETITIONER
APPENDIX OF WP(C) 25434/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18 DTD. 03-02-
Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE
THE 2ND RESPODFNENT DTD. 07-05-2022
Exhibit P3 COPY OF APPELLATE ORDER IN GSTA (ALPY)76/2022
ISSUED BY THE 2ND RESPONDENT DTD. 12-07-2022
Exhibit P4 COPY OF ORDER IN WPC NO. 35979/22 OF THIS
HON'BLE COURT DTD. 10-11-2022
APPENDIX OF WP(C) 25473/2023
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF ORDER NO.32DOVPS8676L1ZO/2017-18
DATED 15..11..2022 ALONG WITH SUMMARY ORDER
IN DRC 07 AVAILABLE IN THE GST PORTAL ISSUED
BY THE 1ST RESPONDENT.
Exhibit -P2 TRUE COPY OF THE RECOVERY NOTICE NO.
32DOVPS8676L1ZO/2017-18 DATED 24..7..2023
ISSUED BY THE 2ND RESPONDENT.
Exhibit-P3 TRUE COPY OF THE CERTIFICATE DATED NIL ISSUED
BY M/S. KOCHUTHEKKETHIL TRADERS, KAYAMKULAM
TO THE PETITIONER.
Exhibit-P4 TRUE COPY OF THE ORDER DATED 11..11..2022 IN
W.P.(C) 32054/2022 OF THIS HON'BLE COURT.
APPENDIX OF WP(C) 25475/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18 DTD. 22-02-
Exhibit P2 COPY OF ORDER IN WPC NO. 34128/22 OF THIS
HON'BLE COURT DTD. 28-10-2022
APPENDIX OF WP(C) 25562/2023
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE NOTICE IN FORM GST ASMT-10
DATED 25.02.2020
Exhibit P2 TRUE COPY OF THE FORM GST ASMT-II DATED
07.10.2020
Exhibit P3 TRUE COPY OF THE SHOW CAUSE NOTICE IN FORM
GST DRC- 01A DATED 03.11.2020
Exhibit P4 TRUE COPY OF THE REPLY IN PART B DATED
19.12.2020
Exhibit P5 TRUE COPY OF THE SHOW CAUSE NOTICE WITH
SUMMARY OF SHOW CAUSE NOTICE IN FORM GST DRC-
01 DATED 19.04.2021
Exhibit P6 TRUE COPY OF THE FORM GSTDRC-06 DATED
02.07.2021
Exhibit P7 TRUE COPY OF THE PERSONAL HEARING NOTICE WITH
REMINDER DATED 23.06.2023
APPENDIX OF WP(C) 25564/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY
THE 3RD RESPONDENT DATED 16.6.2023
Exhibit P2 TRUE COPY OF SUMMARY OF ORDER IN FORM GST
DRC-07 ISSUED BY THE 3RD RESPONDENT DATED
20.6.2023
Exhibit P3 TRUE COPY THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN WP(C) 31219/2022 DATED
7.11.2022
Exhibit P4 TRUE COPY OF INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN WP(C) 32854/2022 DATED
18.10.2022.
Exhibit P5 TRUE COPY THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN WP(C) 23490/2023 DATED
20.07.2023.
APPENDIX OF WP(C) 25772/2023
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE NOTICE IN GST ASMT-10 UNDER
KSGST/CGST DATED 18..08..2020 BEARING NUMBER
32ASRPV1486G1Z9/17-18 ISSUED BY THE 1ST
RESPONDENT.
Exhibit-P2 TRUE COPY OF THE ORDER WITH REFERENCE
NO.ZJ3202220016971 DATED 04..02..2022 AND THE
ACCOMPANYING SUMMARY ORDER IN DRC-07 ALONG
WITH ANNEXURE ISSUED BY THE 1ST RESPONDENT
Exhibit-P 3 TRUE COPY OF THE RECOVERY NOTICE
NO.32ASRPV1486G1Z9/2023 DATED 20..06..2023
ISSUED BY THE 2ND RESPONDENT
ExhibiT-P 4 TRUE COPY OF THE ORDER DATED 05..07..2023 IN
W.P.(C)21850/2023 OF THIS HON'BLE COURT
APPENDIX OF WP(C) 25875/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73
OF THE GST ACTS FOR 2017-18 DATED: 23.05.2023
Exhibit P1(a) TRUE COPY OF THE SUMMERY OF THE ORDER ISSUED
IN FORM GST DRC-07 FOR 2017-18 DATED: 23-05-
APPENDIX OF WP(C) 25971/2023
PETITIONER EXHIBITS
Exhibit -P1 TRUE COPY OF THE PROCEEDINGS/ORDER OF
ASSESSMENT ALONG WITH DRC 07 PASSED U/S 73(9)
OF THE GST ACT FOR THE YEAR 2017-18 DATED
23..02..2022 BY THE 1ST RESPONDENT.
Exhibit -P2 TRUE COPY OF THE RECTIFICATION ORDER IN FORM
DRC 08 OF THE GST ACT DATED 19..03..2022
ISSUED BY THE 1ST RESPONDENT.
Exhibit -P3 TRUE COPY OF THE ARREAR RECOVERY NOTICE NO.
32AWOPJ2972J1Z8/2017-18 DATED 15-06-2023
ISSUED BY THE 2ND RESPONDENT.
Exhibit -P4 TRUE COPY OF THE ORDER DATED 21..7..2023 IN
W.P.(C) 40251/2022 OF THIS HON'BLE COURT
APPENDIX OF WP(C) 26032/2023
PETITIONER EXHIBITS
Exhibit-P 1 TRUE COPY OF THE PROCEEDINGS/ORDER OF
ASSESSMENT U/S 73(1) OF THE GST DATED
04..02..2022 ISSUED BY THE 1ST RESPONDENT.
Exhibit-P2 TRUE COPY OF THE ARREAR RECOVERY NOTICE
NO.32AAAAAC2031Q1Z1/2017-18 DATED 22-05-2023
ISSUED BY THE 2ND RESPONDENT.
Exhibit -P3 TRUE COPY OF THE ORDER DATED 21..07..2023 IN
W.P.(C) 40251/2022 OF THIS HON'BLE COURT
APPENDIX OF WP(C) 26227/2023
PETITIONER EXHIBITS
Exhibit-P1 A TRUE COPY OF THE AADHAAR CARD OF THE
PETITIONER
Exhibit-P2 A TRUE COPY OF THE PAN CARD OF THE PETITIONER
Exhibit-P3 A TRUE COPY OF THE FORM GST DRC-1-1A ALONG
WITH ANNEXURE DATED 01-07-2022
Exhibit-P3(a) A TRUE COPY OF THE FORM GST ASMT-10 DATED 03-
07-2020
Exhibit-P4 A TRUE COPY OF THE REPLY FILED BY THE
PETITIONER BEFORE THE 4TH RESPONDENT DATED
06-08-2022
Exhibit-P5 A TRUE COPY OF THE SHOW CAUSE NOTICE DATED
29-10-2022 ISSUED BY THE 4TH RESPONDENT TO
THE PETITIONER
Exhibit-P6 A TRUE COPY OF THE REPLY FILED BY THE
PETITIONER BEFORE THE 4TH RESPONDENT DATED
21-11-2022 ALONG WITH ACKNOWLEDGEMENT
Exhibit-P7 A TRUE COPY OF THE REMINDER DATED 24-06-2023
ISSUED BY THE 4TH RESPONDENT
Exhibit-P8 TRUE COPY OF THE SCREENSHOT OF THE PORTAL
Exhibit-P9 A TRUE COPY OF THE ORDER DATED 06-07-2023
ISSUED BY THE 4TH RESPONDENT
Exhibit-P10 A TRUE COPY OF THE INTERIM ORDER DATED 21-07-
2023 IN WP(C) NO.23760 OF 2023
APPENDIX OF WP(C) 26555/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18 DTD. 17-06-
Exhibit P2 COPY OF ORDER IN WPC NO.34128/22 OF THIS
HON'BLE COURT DTD. 28-10-2022
APPENDIX OF WP(C) 26656/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SUMMARY OF ORDER/DRC-07
PASSED U/S.73 OF THE GST ACTS PERTAINING TO
THE YEAR 2017-18 DATED: 21.06.2022
Exhibit P1(a) TRUE COPY OF THE SUMMARY OF ORDER IN GST DRC
-07 ISSUED FOR 2017-18 DATED: 23.06.2022
Exhibit P2 TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73
OF THE GST ACTS FOR 2019-20 DATED: 27.10.2022
Exhibit P2(a) TRUE COPY OF THE SUMMERY OF ORDER ISSUED IN
FORM GST DRC-07 ALSO DATED: 27.10.2022
Exhibit P3 TRUE COPY OF THE REVENUE RECOVERY NOTICE
ISSUED FOR THE YEARS 2017-18, 2019-20 & 21-22
DATED: 21.07.2023
APPENDIX OF WP(C) 26696/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18 DTD. 06-07-
Exhibit P2 COPY OF ORDER IN WPC NO. 34128/2022 OF THIS
HON'BLE COURT DTD. 28-10-2022
APPENDIX OF WP(C) 26848/2023
PETITIONER EXHIBITS
Exhibit -P1 TRUE COPY OF THE NOTICE U/S.73(1) OF
CGST/KSGST ACT 2017 DATED 26..11..2021
BEARING NUMBER 32ACGPC9789E1Z1/17-18/DRC/01
ISSUED BY THE 1ST RESPONDENT.
Exhibit-P 2 TRUE COPY OF THE ORDER BEARING NUMBER
32ACGPC9789E1Z1/17-18/DRC07/1 DATED
18..02..2022 ISSUED BY THE 1ST RESPONDENT
Exhibit-P3 TRUE COPY OF THE RECOVERY NOTICE NO.
32ACGPC9789E1Z1(EDA) DATED 16..06..2023
ISSUED BY THE 2ND RESPONDENT.
Exhibit -P4 T RUE COPY OF THE ORDER DATED 05..07..2023 IN
W.P.(C)21850/2023 OF THIS HON'BLE COURT
APPENDIX OF WP(C) 26875/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT SO
PASSED U/S.73 OF THE GST ACTS PERTAINING TO
THE YEAR 2017-18 DATED: 22.02.2022
Exhibit P1(a) TRUE COPY OF THE SUMMARY OF THE ORDER IN FORM
GST DRC-07 ALSO DATED: 22.02.2022
Exhibit P2 TRUE COPY OF THE REVENUE RECOVERY NOTICE
ISSUED BY THE 2ND RESPONDENT DATED:
14.07.2023
APPENDIX OF WP(C) 27028/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE ORDER DATED 22-08-2022 ISSUED BY
1ST RESPONDENT
Exhibit P2 COPY OF THE REVENUE RECOVERY NOTICE DATED 07-
06-2023 ISSUED BY THE 2ND RESPONDENT
Exhibit P3 COPY OF THE INTERIM ORDER IN WP(C) NO. 23085
OF 2023 DATED 19-07-2023 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 27087/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE NOTIFICATION NO. 46/2018-CENTRAL
TAX DATED 10-09-2018 ISSUED BY THE 2ND
RESPONDENT
Exhibit P2 COPY OF THE NOTIFICATION NO. 69/2018-CENTRAL
TAX DATED 31.12.2018 ISSUED BY THE 2ND
RESPONDENT
Exhibit P3 COPY OF THE NOTIFICATION NO. 52/2020-CENTRAL
TAX DATED 24-06-2020 ISSUED BY THE 2ND
RESPONDENT
Exhibit P4 COPY OF THE NOTIFICATION NO. 19/2021-CENTRAL
TAX DATED 01-06-2021 ISSUED BY THE 2ND
RESPONDENT
Exhibit P5 COPY OF THE NOTIFICATION NO. 33/2021-CENTRAL
TAX DATED 29-08-2021 ISSUED BY THE 2ND
RESPONDENT
Exhibit P6 COPY OF NOTICE DATED 22-06-2022 ISSUED BY THE
1ST RESPONDENT DIRECTING REVERSAL OF INPUT
TAX CREDIT FOR THE PERIOD FROM JULY, 2017 TO
MARCH, 2018.
Exhibit P7 COPY OF ORDER DATED 30-07-2022 ISSUED BY THE
1ST RESPONDENT.
Exhibit P7(a) COPY OF ORDER DATED 30-07-2022 ALONG WITH
DEMAND NOTICE IN DRC-07 ISSUED BY THE 1ST
RESPONDENT.
Exhibit P8 COPY OF REVENUE RECOVERY NOTICE DATED 20-07-
2023 ISSUED BY THE 4TH RESPONDENT.
Exhibit P9 COPY OF THE INTERIM ORDER DATED 18-01-2023
ISSUED IN WP(C) NO.1609/2023 BY THIS HON'BLE
COURT.
APPENDIX OF WP(C) 27122/2023
PETITIONER EXHIBITS
Exhibit P 1 TRUE COPY OF THE REPLY DATED 14.04.2021
SUBMITTED BY THE PETITIONER BEFORE THE 1ST
RESPONDENT
Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE, DATED
26.07.2021, ISSUED BY THE 1ST RESPONDENT TO
THE PETITIONER
Exhibit P3 TRUE COPY OF THE REPLY DATED 31.08.2021
SUBMITTED BY THE PETITIONER BEFORE THE 1ST
RESPONDENT
Exhibit P4 TRUE COPY OF THE ORDER NO.
32AZVPS3319Q1ZH/2017-18, DATED 29.12.2021,
ISSUED BY THE 1ST RESPONDENT TO THE
PETITIONER
Exhibit P 5 TRUE COPY OF THE SUMMARY OF THE ORDER IN FORM
GST DRC-07, DATED 29.12.2021, ISSUED BY THE
1ST RESPONDENT TO THE PETITIONER
Exhibit P 6 TRUE COPY OF THE ARREAR NOTICE DATED
14.06.2023, ISSUED BY THE 2ND RESPONDENT TO
THE PETITIONER
APPENDIX OF WP(C) 27366/2023
PETITIONER EXHIBITS
Exhibit P1 COPYOF ASSESSMEN T ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18 DTD. 17-02-
Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BFORE
THE 2ND RESPONDENT DTD. 13-04-2022
Exhibit P3 COPY OF APPELLATE ORDER IN GSTA (ALPY)
39/2022 ISSUED BY THE 2ND RESPONDENT DTD. 30-
09-2022
Exhibit P4 COPY OF ORDER IN WPC NO. 35979/2022 OF THIS
HON'BLE COURT DTD. 10-11-2022
APPENDIX OF WP(C) 24836/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73
OF THE GST ACTS FOR 2017-18 DATED: 19.08.2022
Exhibit P1(a) TRUE COPY OF THE SUMMERY OF THE ORDER ISSUED
IN FORM GST DRC-07 FOR 2017-18 DATED: 19-08-
Exhibit P2 TRUE COPY OF THE REVENUE RECOVERY NOTICE
ISSUED BY THE 2ND RESPONDENT DATED:
19.07.2023
RESPONDENT EXHIBITS
Exhibit R3(b) PHOTOCOPY OF THE NEW REGISTRATION CERTIFICATE
OF THE 3RD RESPONDENT
Exhibit R3(a) PHOTOCOPY OF THE PROVISIONAL REGISTRATION
CERTIFICATE OF THE 3RD RESPONDENT
