Kerala High Court
M/S. Surya Chambers vs Deputy Commissioner Of State 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. 25940 OF 2022
PETITIONER:
K.E. ZIDHIQUE, AGED 78 YEARS
HILL PRODUCE DEALER THOPRAMKUDY.P.O. IDUKKI DISTRICT,
PIN - 685602
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, CHERUTHONI
AT IDUKKI DISTRICT, PIN - 685602
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 SMT.I. SHEELA DEVI
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).28241/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.25940 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. 28241 OF 2022
PETITIONER:
BINU GEORGE, AGED 50 YEARS
CONTRACTOR, MANDAPATHIL HOUSE, POONJAR SOUTH, KOTTAYAM
DISTRICT., PIN - 686582
BY ADV TOMSON T.EMMANUEL
RESPONDENTS:
1 STATE TAX OFFICER (WORKS CONTRACT)
STATE GST DEPARTMENT, COLLECTORATE, KOTTAYAM ., PIN -
686002
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI,
REPRESENTED BY ITS UNDER SECRETARY., PIN - 110023
3 STATE OF KERALA
REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES,
SECRETARIAT, THIRUVANANTHAPURAM ., PIN - 695001
4 COMMISSIONER OF STATE TAX
STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, TAX
TOWER, KILLIPALAM, KARAMANA P O; THIRUVANANTHAPURAM .,
PIN - 695022
BY ADV SREEJITH P. R
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).25940/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.25940 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. 28324 OF 2022
PETITIONER:
KALLUMTHOTTIYIL DANIEL GEORGE, AGED 60 YEARS
C.C.30/1446, B1, 1 MARINE BUILDING PONNURUNNI VYTTILA
ERNAKULAM, PIN - 682019
BY ADVS.
MEERA V. MENON
R.SREEJITH
K.KRISHNA
RESPONDENT:
1 THE STATE TAX OFFICER, SECOND CIRCLE STATE GST DEPARTMENT
CLAS TOWERS, KACHERIPPADY ERNAKULAM,, PIN - 682018
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 ITS SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, GOVERNMENT SECRETARIATE
THIRUVANANTHAPURAM, PIN - 695001
5 STATE TAX OFFICER ( SOUGHT TO BE IMPLEADED )
TAX PAYER SERVICES CIRCLE, STATE GOODS AND SERVICES TAX
DEPARTMENT, MINI CIVIL STATION, AT TRIPUNITHURA, ERNAKULAM (
SOUGHT TO BE IMPLEADED )
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).25940/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC No.25940 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. 29479 OF 2022
PETITIONER:
RASILINRAJ THANKEVADIVU NADAR
AGED 59 YEARS
STEC SYSTEMS, FLAT NO.4, KOHINOOR FLATS, LUKER LANE,
AMBUJAVILASAM ROAD, THIRUVANANTHAPURAM-., PIN - 695001
BY ADVS.
G.HARIKUMAR (GOPINATHAN NAIR)
AKHIL SURESH
ANU BALAKRISHNAN NAMBIAR
ATHUL M.V.
RESPONDENTS:
1 STATE TAX OFFICER
INVESTIGATION BRANCH- 1 STATE GOODS AND SERVICE TAX
DEPARTMENT KERALA THIRUVANANTHAPURAM -, PIN - 695002
2 THE JOINT COMMISSIONER OF STATE TAX (APPEALS)
STATE G.S.T. DEPARTMENT, 3RD FLOOR, TAX TOWERS,
KARAMANA P.O., THIRUVANATHAPURAM, PIN - 695002
3 UNION OF INDIA
REPRESENTED BY SECRETARY,DEPARTMENT OF REVENUE,
MINISTER FINANCE, GOVERNMENT OF INDIA, 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).25940/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.25940 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. 30146 OF 2022
PETITIONER:
M/S. AL-AMAL MEDICAL CENTRER,
AGED 46 YEARS,
10/236,237, MAIN ROAD OTHUKKUNGAL, MALAPPURAM,
REPRESENTED BY ITS MANAGING PARTNER, MAJEED KARIYIL,
PIN - 676528
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER,
STATE GST DEPARTMENT, KOTTAKKAL, MALAPPURAM,, PIN -
676501
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 R.HARISHANKAR
BY SPL.G.P.SRI MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).25940/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.25940 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. 30416 OF 2022
PETITIONER:
KONIYATH MOIDEENKUTTY HAJI
AGED 83 YEARS
PROPRIETOR, M/S. ANWAR TRADERS, V/536A, KADALUNDI ROAD,
PARAPPANANGADI, MALAPPURAM, PIN - 676303
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT, MINI CIVIL STATION TIRURANGADI
MALAPPURAM DISTRICT, PIN - 676306
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.
SREEJITH P. R
Thanuja Roshan George
BY SPL.GOVT.PLEADER SRI MUHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023
ALONG WITH WP(C).25940/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC No.25940 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. 30444 OF 2022
PETITIONER:
PARAPADIKAL REGHUKUMAR
AGED 49 YEARS
PROPRIETOR, M/S. KERALA MEDICALS, NARANIPPUZHA ROAD,
CHANGARAMKULAM, NANNAMMUKKU, MALAPPURAM, PIN - 679575
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT, MINI CIVIL STATION, PONNANI
NAGARAM P.O, PONNANI, MALAPPURAM, 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
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).25940/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.25940 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. 30578 OF 2022
PETITIONER:
M/S. ACHILLIES ENTERTAINMENTZ
AGED 53 YEARS
AP-XXII/1585, AYAPPALLI COMPLEX VALANCHERY ROAD,
PUNNATHALA, PUTHANATHANI, MALAPPURAM. REPRESENTED BY
ITS MANAGING PARTNER, MOHAMMED ALI., PIN - 676552
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT, PLAZA TOWER KOTTAKKAL MALAPPURAM DIST,
PIN - 676503
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN -
110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY
PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT.
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
M.S.AMAL DHARSAN
SRI. MUHAMED RAFIQ-SPL.GP,
SRI. P.R. SREEJITH -SC, GSTN,
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023
ALONG WITH WP(C).25940/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC No.25940 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. 30688 OF 2022
PETITIONER:
KUDUKKAN MUHAMMEDKUTTY, AGED 55 YEARS
PROPRIETOR, M/S. CITY MEDICALS MP3/213, CHELARI,
VELIMUKKU , MALAPPURAM, PIN - 676317
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER
STATE GST DEPARTMENT, MINI CIVIL STATION THIRURANAGADI
MALAPPURAM, PIN - 676306
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN -
110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY
PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT.
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV M.S.AMAL DHARSAN
SRI. MUHAMED RAFIQ-SPL.GP,
SRI. P.R. SREEJITH -SC, GSTN,
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023
ALONG WITH WP(C).25940/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC No.25940 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. 31001 OF 2022
PETITIONER:
M/S. SURYA CHAMBERS, AGED 52 YEARS, 15/277, SURYA CHAMBERS
MARGIN FREE MARKET, COURT ROAD, PALAKKAD , REPRESENTED BY
ITS MANAGING PARTNER, SUDEEP. M.P, PIN - 678001
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 DEPUTY COMMISSIONER OF STATE TAX
STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE,
PALAKKAD, PIN - 678001
2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK,
NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY
PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT.
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
SREEJITH P. R
DENNIS VARGHESE
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).25940/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC No.25940 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. 31050 OF 2022
PETITIONER:
KOTTEPPATT RAVEENDRAN, AGED 49 YEARS
PROPRIERTOR, M/S. KOTTEPPATT TRADERS XV/398, PURANGU
MARANCHERY, EDAPPAL, MALAPPURAM, PIN - 679584
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENT:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT, MINI CIVIL STATION PONNANI NAGARAM
P.O, PONNANI, MALAPPURAM, 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 ADVS.
DENNIS VARGHESE
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).25940/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC No.25940 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. 31096 OF 2022
PETITIONER:
M/S. ERA HARDWARE & ELECTRICALS, AGED 34 YEARS
17/843, 844, EDAPPAL ROAD, CHANGARAMKULAM, MALAPPURAM,
REPRESENTED BY ITS MANAGING PARTNER, FAHAD E.H., PIN -
679585
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER,
STATE GST DEPARTMENT, MINI CIVIL STATION PONNANI
NAGARAM POANNANI MALAPPURAM, 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, PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
SREEJITH P. R
DENNIS VARGHESE
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).25940/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC No.25940 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. 31219 OF 2022
PETITIONER:
M/S PAZHASSI MOTORS
PALLISSERY, THALASSERY, KANNUR, REPRESENTED BY ITS
MANAGING PARTNER - GRACY GEORGE, PIN - 680027
BY ADVS.
R.JAIKRISHNA
NARAYANI HARIKRISHNAN
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
1ST CIRCLE STATE GOODS AND SERVICES TAX DEPARTMENT, TB
COMPLEX THALASSERY,KANNUR., PIN - 670101
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).25940/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.25940 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. 31354 OF 2022
PETITIONER:
CHETTITHODI POOVATHIN KUZHIYIL UMMAR, AGED 80 YEARS,
PROPREITOR, M/S. SHAHEEN MEDICAL CENTRE, KP-1/194,
CHANGUVETTY, KOTTAKKAL, MALAPPURAM, PIN - 676503
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, PLAZA
TOWER, KOTTAKKAL, MALAPPURAM, PIN - 676503
2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
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).25940/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC No.25940 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. 31504 OF 2022
PETITIONER:
M/S. PILLAS MEDICALS, AGED 54 YEARS
03/111C, VALANCHERRY ROAD, VALIAKUNNU, MALAPPURAM,
REPRESENTED BY ITS MANAGING PARTNER, SURESH.P., PIN -
676503
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT, PLAZA TOWER KOTTAKKAL MALAPPURAM
DISTRICT, PIN - 676503
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN -
110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY
PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT.
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP,
SRI. P.R. SREEJITH -SC, GSTN,
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).25940/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.25940 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. 31510 OF 2022
PETITIONER:
M/S. MEGHA ENTERPRISES, AGED 35 YEARS
EP-VII/706,707,KUNDUKADAVU JUNCTION PONNANI,
MALAPPURAM, REPRESENTED BY ITS MANAGER, SHAHEER P.T,
PIN - 679577
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT, MINI CIVIL STATION PONNANINAGARAM
PONNANI MALAPPURAM DISTRICT, PIN - 676558
2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST POLICY
WING, NORTH BLOCK, NEW DELHI - 110 001, REPRESENTED BY
PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
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).25940/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.25940 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. 31530 OF 2022
PETITIONER:
SUNISH.K.S., AGED 48 YEARS
PROPRIETOR, M/S. ARYA MEDICAL AGENCY, 45,
PERINTHALMANNA, MALAPPURAM, PIN - 679322
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT, MINI CIVIL STATION PERINTHALMANNA
MALAPPURAM, PIN - 679322
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW
DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP,
SRI. P.R. SREEJITH -SC, GSTN,
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).25940/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.25940 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. 31964 OF 2022
PETITIONER:
PATHIYARA CHELLAPPAN SEERI
AGED 53 YEARS
PROPRIETOR, M/S. BABU MEDICALS. XXX/861, CHANDAPPADI
PONNANI MALAPPURAM, PIN - 679577
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT, MINI CIVIL STATION PONNANI,
MALAPPURAM, 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
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).25940/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.25940 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. 31980 OF 2022
PETITIONER:
M/S. IBNUSEENA MEDICALS, AGED 36 YEARS
9/1065, VALANCHERRY, MALAPPURAM, REPRESENTED BY ITS
MANAGING PARTNER, N.MUNEER, PIN - 676552
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT, PLAZA TOWER, KOTTACKAL
MALAPPURAM, PIN - 676503
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW
DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV RAJESH. K.RAJU
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).25940/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.25940 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. 32005 OF 2022
PETITIONER:
M/S. KALATHIL INDUSTRIAL SOLUTIONS
AGED 53 YEARS, 16/350- A B C D, MANJERI ROAD MELATTUR,
MALAPPURAM REPRESENTED BY ITS MANAGING PARTNER, ASHRAF
K., PIN - 679326
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT, MINI CIVIL STATION PERINTHALMANNA
MALAPPURAM DISTRICT, PIN - 679322
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 MR. 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).25940/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC No.25940 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. 32044 OF 2022
PETITIONER:
SREEDHARAN RAJAMONY (PROPRIETOR),
AGED 31 YEARS
M/S. BHARATH HOME APPLIANCES, KATTAPPANA, IDUKKI, PIN -
685508
BY ADV P.N.DAMODARAN NAMBOODIRI
RESPONDENTS:
1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI,
PIN - 110023
2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY
DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001
3 COMMISSIONER,STATE GOODS AND SERVICE TAX DEPARTMENT,
9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA PO.,
THIRUVANANTHAPURAM, PIN - 695001
4 STATE TAX OFRICER-1 (WORKS CONTRACT
STATE GST DEPARTMENT, IDUKKI AT KATTAPPANA, PIN -
628079
BY MR. 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).25940/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.25940 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. 32054 OF 2022
PETITIONER:
ROYAL FRESH SUPER MARKET
MAIN ROAD, KURUPPANTHARA, KOTTAYAM, REPRESENTED BY ITS
PROPRIETOR SRI. MANOJ K. MATHEW, PIN - 686636
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
KIRAN RAMACHANDRAN NAIR
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, PALA ROAD,
ETTUMANOOR, PIN - 686631
2 UNION OF INDIA
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI,
PIN - 110001
3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESNETED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY MR. 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).25940/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.25940 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. 32057 OF 2022
PETITIONER:
MATTOM FOODS,274A/XII, MARANGATTUPALLY, KURIANDU P.O,
KOTTAYAM, REPRESENTED BY ITS PROPRIETRESS SMT. GRACY
BABU, PIN - 686636
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, PALA ROAD,
ETTUMANOOR, PIN - 686631
2 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001
3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH
BLOCK, NEW DELHI -, PIN - 110001
4 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY MR. 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).25940/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.25940 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. 32441 OF 2022
PETITIONER:
SANTHOSHKUMAR VASUDEVAN PILLAI,
AGED 49 YEARS
PROPRIETOR, M/S. SANTHOSH STORE, 75, THANNIKKAMUKKU,
PERINAD P.O., PANAYAM, KOLLAM, PIN - 691601
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER,
2ND CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT,
KOLLAM, PIN - 691601
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW
DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP,
SRI. P.R. SREEJITH -SC, GSTN,
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).25940/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.25940 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. 32692 OF 2022
PETITIONER:
M/S.KARUNAGAPALLI TOBACOSE,
AGED 63 YEARS
NEDUMKANDAM, IDUKKI -685 553 REPRESENTED BY ITS
PROPRIETOR G.ASHOKAN, PIN - 685553
BY ADV P.N.DAMODARAN NAMBOODIRI
RESPONDENTS:
1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY,
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI -
110 023, PIN - 110023
2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY
DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM -
695 001, PIN - 695001
3 COMMISSIONER,
STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, TAX
TOWER, KILLIPALAM, KARAMANA PO. , THIRUVANANTHAPURAM -
695 001, PIN - 695001
4 STATE TAX OFFICER,
STATE GST DEPARTMENT, O/O. STATE GOODS AND SERVICES TAX
DEPARTMENT, NEDUMKANDOM, IDUKKI -685 553, PIN - 685553
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).25940/2022 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.25940 of 2022 &
conn.cases 26
JUDGMENT
[WP(C) Nos.25940/2022, 28241/2022, 28324/2022, 29479/2022,
30146/2022, 30416/2022, 30444/2022, 30578/2022, 30688/2022,
31001/2022, 31050/2022, 31096/2022, 31219/2022, 31354/2022,
31504/2022, 31510/2022, 31530/2022, 31964/2022, 31980/2022,
32005/2022, 32044/2022, 32054/2022, 32057/2022, 32441/2022,
32692/2022]
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
WPC No.25940 of 2022 &
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
WPC No.25940 of 2022 &
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
WPC No.25940 of 2022 &
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."
WPC No.25940 of 2022 &
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/
WPC No.25940 of 2022 &
APPENDIX OF WP(C) 28241/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF GSTR 3B MONTHLY ONLINE RETURNS
SUBMITTED FOR THE MONTH SEPTEMBER 2018 TO
MARCH 2019.
Exhibit P2 TRUE COPY OF ONLINE PROCEEDINGS DATED
24.05.2022 ISSUED BY 1ST RESPONDENT, IN
PROPOSING TO DISALLOW INPUT TAX CREDIT
AVAILED BY PETITIONER, IN EXT-P1 GSTR-3B
RETURNS FOR THE REASON OF DELAY IN FILING
RETURNS.
Exhibit P3 TRUE COPY OF THE PRESS RELEASE DATED
04.05.2018 ISSUED BY THE CBIC.
Exhibit P4 TRUE COPY OF THE PRESS RELEASE DATED
18.10.2018 ISSUED BY THE CBIC.
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 THE JUDGMENT OF THE HON'BLE
MADRAS HIGH COURT IN W.P(MD). 2127/2021 (M/S.
D.Y. BEATHEL ENTERPRISES VERSUS THE STATE TAX
OFFICER (DATA CELL), (INVESTIGATION WING)
COMMERCIAL TAX BUILDINGS, TIRUNELVELI).
Exhibit P7 TRUE COPY OF INTERIM ORDER DATED 04.07.2022
IN WP(C) NO.21545 OF 2022, PASSED BY THIS
HON'BLE COURT, IN SIMILAR SET OF FACT.
WPC No.25940 of 2022 &
APPENDIX OF WP(C) 28324/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 18-07-2022
Exhibit P2 COPY OF ORDER IN WPC (C) NO. 2276/2022 OF
THIS HON'BLE COURT DTD. 24-01-2022
Exhibit P3 COPY OF NOTICE ISSUED BY THE STATE TAX
OFFICER, TAX PAYER SERVICES CIRCLE,
TRIPUNITHURA DTD, 10-03-2023
WPC No.25940 of 2022 &
APPENDIX OF WP(C) 29479/2022
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE ORDER NO. CR 37/19-
20(2018-19)/C 1/STO(IB)-1 /TVPM DATED
30.09.2021
Exhibit P2 A TRUE COPY OF THE ORDER DATED 02.06.2022 IN
APPEAL NO. GSTA-04 A/22 PASSED BY THE 2ND
RESPONDENT
Exhibit P3 A TRUE COPY OF THE ORDER DATED 16.06.2022 IN
APPEAL NO. GSTA-01/22 PASSED BY THE 2ND
RESPONDENT
Exhibit P4 TRUE COPY OF NOTIFICATION NO.19/2021 CENTRAL
TAX DATED 01.06.2021 ISSUED BY THE 2ND
RESPONDENT
Exhibit P5 TRUE COPY OF THE NOTIFICATION NO.33/2021.
CENTRAL TAX DATED 29.08.2021 ISSUED BY THE
2ND RESPONDENTS
Exhibit P6 A TRUE COPY OF THE STAY ORDER PASSED BY THE
HON'BLE GUJARAT HIGH COURT IN SPECIAL CIVIL
APPLICATION NO. 5268 OF 2020 DATED 18.03.2020
Exhibit P7 TRUE COPY OF THE INTERIM ORDER WP(C)
NO.10824/2022 DATED 29.03.2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
WPC No.25940 of 2022 &
APPENDIX OF WP(C) 30146/2022
PETITIONER EXHIBITS
Exhibit P1 COPYOF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 19-07-2022
Exhibit P2 COPY OF ORDER IN WP(C) NO. 2276/2022 OF THIS
HON'BLE COURT DTD. 24-01-2022
WPC No.25940 of 2022 &
APPENDIX OF WP(C) 30416/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 03-09-2020
Exhibit P2 COPY OF SHIOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDNENT DTD. 19-08-2022
Exhibit P3 COPYOF ORDER IN WP (C) NO. 2276/2022 OF THIS
HON'BLE COURT DTD. 24-01-2022
WPC No.25940 of 2022 &
APPENDIX OF WP(C) 30444/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 01-08-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 26515/21 OF THIS
HON'BLE COURT DTD. 25-11-2021
Exhibit P3 COPY OF ORDER IN WPC NO. 27207/22 OF THIS
HON'BLE COURT DTD. 25-08-2022
WPC No.25940 of 2022 &
APPENDIX OF WP(C) 30578/2022
PETITIONER EXHIBITS
Exhibit P1 COPYOF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 03-08-2022
Exhibit P2 COPYOF REPLY SUBMITTED BY THE PETITIONER
DTD,. 05-08-2022
Exhibit P3 COPY OF ORDER IN WP (C) NO. 26515/21 OF THIIS
HON'BLE COURT DTD. 25-11-2021
Exhibit P4 COPY OF ORDER IN WP (C) NO. 27207/22 OF THIIS
HON'BLE COURT DTD. 25-08-2022
WPC No.25940 of 2022 &
APPENDIX OF WP(C) 30688/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 20-07-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 26515/21 OF THIS
HON'BLE COURT DTD. 25-11-2021
Exhibit P3 COPY OF ORDER IN WPC NO. 27207/22 OF THIS
HON'BLE COURT DTD. 25-08-2022
WPC No.25940 of 2022 &
APPENDIX OF WP(C) 31001/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE IN FORM GST DRC-01A ISSUED BY
THE 1ST RESPONDENT DTD. 17-01-2022
Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER DTD.
30-01-2022
Exhibit P3 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 09-06-2022
Exhibit P4 COPY OF NOTICE IN FORM GST DRC 01 ISSUED BY
THE 1ST RESPONDENT DTD. 09-06-2022
Exhibit P5 COPY OF LETTER SUBMITTED BY THE PETITIONER
DTD. 08-07-2022
Exhibit P6 COPYOF ORDER IN WPC NO. 30146/22 OF THIS
HON'BLE COURT DTD. 23-09-2022
WPC No.25940 of 2022 &
APPENDIX OF WP(C) 31050/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 05-02-2022
Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER DTD.
06-03-2022
Exhibit P3 COPY OF SHOW CASE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 11-08-2022
Exhibit P4 COPY OF REPLY SUBMITTED BY THE PETITIONER
DTD. 24-08-2022
Exhibit P5 COPY OF ORDER IN WPC NO. 30146/22 OF THIS
HON'BLE COURT DTD. 23-09-2022
WPC No.25940 of 2022 &
APPENDIX OF WP(C) 31096/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 24-07-2020
Exhibit P2 REPLY FILED BY THE PETITIONER BEFORE THE 1ST
RESPONDENT DTD. 20-08-2020
Exhibit P3 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 05-02-2021
Exhibit P4 COPY OF REPLY FILED BY THE PETITIONER DTD.,
23-02-2021
Exhibit P5 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 08-09-2021
Exhibit P6 COPY ODF ORDER IN WPC NO,. 26515/21 OF THIS
HON'BLE COURT DTD. 25-11-2021
Exhibit P7 COPY ODF ORDER IN WPC NO. 27207/22 OF THIS
HON'BLE COURT DTD. 25-08-2022
WPC No.25940 of 2022 &
APPENDIX OF WP(C) 31219/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY
THE 3RD RESPONDENT DATED 15.7.2022
Exhibit P2 TRUE COPY OF SUMMARY OF ORDER IN FORM GST
DRC-07 ISSUED BY THE 3RD RESPONDENT DATED
16.7.2022.
WPC No.25940 of 2022 &
APPENDIX OF WP(C) 31354/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 30-07-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 OF THIS
HON'BLE COURT DTD. 23-09-2022
WPC No.25940 of 2022 &
APPENDIX OF WP(C) 31504/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 02-09-2022
Exhibit P2 COPYOF ORDER IN WPC NO. 30146/22 OF THIS
HON'BLE COURT DTD. 23-09-2022
WPC No.25940 of 2022 &
APPENDIX OF WP(C) 31510/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE IN FORM GST ASMT 10 ISSUED BY
THE 1ST RESPONDENT DTD. 24-08-2020
Exhibit P2 COPY OF REPLY SUBMITTED BY THE PETITIONER
DTD. 19-09-2020
Exhibit P3 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPOPNDENT DTD. 16-08-2022
Exhibit P4 COPY OF REPLY FILED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT DTD. 30-08-2022
Exhibit P5 COPY OF ORDER IN WPC NO. 30146/22 OF THIS
HON'BLE COURT DTD. 23-09-2022
WPC No.25940 of 2022 &
APPENDIX OF WP(C) 31530/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 07-07-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 DTD. 23-09-
WPC No.25940 of 2022 &
APPENDIX OF WP(C) 31964/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPOPNDENT
DTD. 22-07-2020
Exhibit P2 COPY REPLY SUBMITTED BY THE PETITIONER DTD.
02-09-2020
Exhibit P3 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 05-08-2022
Exhibit P4 COPY OF REPLY SUBMITTED BY THE PETITIONER
DTD. 24-08-2022
Exhibit P5 COPY OF ORDER IN WPC NO. 30146/22 OF THIS
HON'BLE COURT DTD. 23-09-2022
WPC No.25940 of 2022 &
APPENDIX OF WP(C) 31980/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RSPONDENT DTD. 15-07-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 30146/2022 OF THIS
HON'BLE COURT DTD. 23-09-2022
WPC No.25940 of 2022 &
APPENDIX OF WP(C) 32005/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 28-01-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 OF THIS
HON'BLE COURT DTD. 23-09-2022
WPC No.25940 of 2022 &
APPENDIX OF WP(C) 32044/2022
PETITIONER EXHIBITS
Exhibit P 1 TRUE COPY OF THE NOTICE IN FORM ASMT.10
ISSUED U/S.61 OF THE ACT, 2017 DATED
27.11.2020 BY THE 4TH RESPONDENT.
Exhibit P 2 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED
U/S.73 NO.WC1/SCN-73/2017-18/49 DATED
25.02.2022 ISSUED BY THE 4TH RESPONDENT
Exhibit P 3 TRUE COPY OF THE REPLY DATED 18.04.2022
SUBMITTED BY THE PETITIONER THROUGH THE
ONLINE PORTAL.
Exhibit P 4 TRUE COPY OF THE ASSESSMENT ORDER
NO.32BZOPR9413GIZ2/2017-18 DATED 07.06.2022
FOR THE PERIOD OF 07/2017 TO 03/2018 TO THE
PETITIONER
Exhibit P 5 TRUE COPY OF THE CIRCULAR BEARING
NO.123/42/2019-GST DATED 11.11.2019 ISSUED BY
THE MINISTRY OF FINANCE, GOVERNMENT OF INDIA
Exhibit P 6 TRUE COPY OF THE CIRCULAR NO. 122/41/20219
GST DATED 5/11/2019 ISSUED BY THE CENTRAL
BOARD OF DIRECT TAXES AND CUSTOMS
Exhibit P 7 TRUE COPY OF THE CIRCULAR NO.8/2020 DATED 04-
08-2020 ISSUED BY COMMISSIONER OF STATE TAX.
Exhibit P 8 TRUE COPY OF THE PRESS RELEASE DATED
04.05.2018 ISSUED BY THE CBIC.
Exhibit P 9 TRUE COPY OF THE PRESS RELEASE DATED
18.10.2018 ISSUED BY THE CBIC.
Exhibit P 10 TRUE COPY OF THE INTERIM ORDER IN W.P.C
25997/ 2022 DATED 12.08.2022. OF THE HIGH
COURT ERNAKULAM
WPC No.25940 of 2022 &
APPENDIX OF WP(C) 32054/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT
PASSED U/S. 73 OF THE GST ACTS FOR THE YEAR
2017-18 DATED: 14.07.2022
Exhibit P1(a) TRUE COPY OF THE ORDER/SUMMERY U/S. 73 OF THE
GST ACTS DATED: 14.07.2022
Exhibit P1(b) TRUE COPY OF THE DEMAND/RECOVERY NOTICE
ISSUED IN FORM DRC -07 DATED: 14.07.2022
WPC No.25940 of 2022 &
APPENDIX OF WP(C) 32057/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT
PASSED U/S. 73 OF THE GST ACTS FOR THE YEAR
2017-18 DATED: 15.07.2022
Exhibit P1(a) TRUE COPY OF THE ORDER/SUMMERY U/S. 73 OF THE
GST ACTS DATED: 15.07.2022
Exhibit P1(b) TRUE COPY OF THE DEMAND/RECOVERY NOTICE
ISSUED IN FORM DRC -07 DATED: 15.07.2022
WPC No.25940 of 2022 &
APPENDIX OF WP(C) 32441/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DTD. 02-06-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 26515/21 OF THIS
HON'BLE COURT DTD. 25-11-2021
Exhibit P3 COPY OF ORDER IN WPC NO. 27207/22 OF THIS
HON'BLE COURT DTD. 25-08-2022
WPC No.25940 of 2022 &
APPENDIX OF WP(C) 32692/2022
PETITIONER EXHIBITS
Exhibit P 1 TRUE COPY OF THE NOTICE IN FORM ASMT.10 DATED
30.07.2020 ISSUED U/S. 61 OF THE ACT, 2017 BY
THE 4TH RESPONDENT.
Exhibit P 2 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
03.12.2021 ISSUED BY THE 4TH RESPONDENT.
Exhibit P 3 TRUE COPY OF THE REPLY DATED 07.12.2021
SUBMITTED BY THE PETITIONER
Exhibit P 4 TRUE COPY OF THE ASSESSMENT ORDER
NO.32AZBPA8912DIZI DATED 26.02.2022 FOR THE
PERIOD OF 07/2017 TO 03/2018 TO THE
PETITIONER
Exhibit P 5 TRUE COPY OF THE CIRCULAR BEARING
NO.123/42/2019-GST DATED 11.11.2019 ISSUED BY
THE MINISTRY OF FINANCE, GOVERNMENT OF INDIA
Exhibit P 6 TRUE COPY OF THE ORDER NO.02/2018 -CENTRAL
TAX DATED 31.12.2018
Exhibit P 7 TRUE COPY OF THE UPLOADED INVOICE STATEMENT
IN GST SITE OF M/S.HILAL BROTHERS,
ERATTUPETTA.
Exhibit P 8 TRUE COPY OF THE PRESS RELEASE DATED
04.05.2018 ISSUED BY THE CBIC.
Exhibit P 9 TRUE COPY OF THE PRESS RELEASE DATED
18.10.2018 ISSUED BY THE CBIC.
Exhibit P 10 TRUE COPY OF THE INTERIM ORDER IN W.P.
(C).NO.26169/2022 DATED 12.08.2022 OF THE
HONOURABLE HIGH COURT AT ERNAKULAM
WPC No.25940 of 2022 &
APPENDIX OF WP(C) 25940/2022
PETITIONER EXHIBITS
Exhibit1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2017-18
ISSUED BY THE 1ST RESPONDENT DTD. 24-06-2022
Exhibit P2 COPY ORDER IN W.P. (C) NO. 2276/2022 OF THIS
HON'BLE COURT DTD. 24-01-2022
