Kerala High Court
Amritha Agencies vs The Assistant Commissioner on 4 June, 2024
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
WPC Nos.36637/2022
& conn.cases 1
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. 36637 OF 2022
PETITIONER:
KALIPARAMBIL CONSTRUCTION COMPANY
XVI-1577, XAVIERS, PT JACOB ROAD, THOPPUMPADY,
ERNAKULAM, KOCHI. REPRESENTED BY ITS MANAGING PARTNER,
GEORGE K. S., PIN - 682005
BY ADVS.
RAHUL A.
S.ANIL KUMAR (TRIVANDRUM)
SABU C.J
M.RAJAGOPAL
APARNA ANIL
S.SHAINA
KIROSH RAJAN PONNAMBIL
RESPONDENTS:
1 STATE TAX OFFICER (WORKS CONTRACT)
OFFICE OF THE JOINT COMMISSIONER, SGST DEPARTMENT, 1ST
FLOOR, STATE GST COMPLEX, BAZAR ROAD, MATTANCHERRY,
KOCHI, PIN - 682002
2 UNION OF INDIA
REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
OTHER PRESENT:
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).36656/2022, 36669/2022 AND CONNECTED
CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022
& 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. 36656 OF 2022
PETITIONER:
MATHAI MANJOORAN,AGED 72 YEARS
M/S. MANJOORAN ALUMINIUM INDUSTRIES, 27/ 107, IDA,
CHAMPANOOR, ANGAMALY REPRESENTED BY HIS P.A HOLDER
CHERIAN MANJOORAN, PIN - 680308
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.
2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY
DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM -
695 001.
3 COMMISSIONER,STATE GOODS AND SERVICE TAX DEPARTMENT,
9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA PO.,
THIRUVANANTHAPURAM -695 001.
4 STATE TAX OFFICER -11
STATE GST DEPARTMENT, O/O. STATE GOODS AND SERVICES TAX
DEPARTMENT, ANGAMALY 683 572.
BY ADV.SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022
& 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. 36669 OF 2022
PETITIONER:
K. SAJAYA KUMAR
11/182, PUTHENPURAYIL VIJAYABHAVAN, SEETHATHODU,
PATHANAMTHITTA, PIN - 689667
BY ADVS.
K.S.HARIHARAN NAIR
RAJATH R NATH
HARIMA HARIHARAN
G.REMADEVI
RESPONDENTS:
1 THE STATE TAX OFFICER
WORK CONTRACT, FINANCIAL COMPLEX, 3RD FLOOR, MINI CIVIL
STATION PATHANAMTHITTA, PIN - 689645
2 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
SRI.MUHAMED RAFIQ-SPL.GP, SRI.SREELAL N. WARRIER-SC,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022
& 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. 36670 OF 2022
PETITIONER:
C.R. RADHAKRISHNAN, PROPRIETOR,
AGED 60 YEARS,CRS ELECTRICALS & SANITARY, PUTHIYAKAVU,
MAVELIKKARA, ALAPPUZHA, PIN - 690101
BY ADV V.DEVANANDA NARASIMHAM
RESPONDENTS:
1 STATE TAX OFFICER, MAVELIKKARA
KSGST DEPARTMENT, MAVELIKKARA, ALAPPUZHA, PIN - 690101
2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF TAXES
DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001
3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI,
PIN - 110023
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022
& 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. 36915 OF 2022
PETITIONER:
ABDUL RASHEED IBRAHIMKUTTY, AGED 57 YEARS
PROPRIETOR, M/S HILL ME LEATHER PALACE, MUTTAM BAZAR
BRIDGE, KAYAMKULAM, PIN - 690502
BY ADV A.KRISHNAN
RESPONDENTS:
1 STATE TAX OFFICER
SGST DEPARTMENT, MINI CIVIL STATION, KAYAMKULAM,
ALAPPUZHA DISTRICT, PIN - 690502
2 JOINT COMMISSIONER APPEALS II
SGST DEPARTMENT, KOLLAM, PIN - 691002
3 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI - 110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
5 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
GOVERNMENT PLEADER
SRI T.C.KRISHNA, CGC
SREELAL N.WARRIER
SREEJITH P. R
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022
& 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. 36927 OF 2022
PETITIONER:
PAUL VARGHESE, LEGAL HEIR OF LATE MARIYAMMA
GNAPPALLIL,PROPRIETRIX
AGED 42 YEARS
CENTRAL MEDICALS, HOSPITAL JUNCTION, KUNDARA, KOLLAM,
PIN - 691501
BY ADV V.DEVANANDA NARASIMHAM
RESPONDENTS:
1 STATE TAX OFFICER / ASSISTANT COMMISSIONER
KSGST DEPARTMENT, KUNDARA, KOLLAM, PIN - 691501
2 STATE OF KERALA REPRESENTED BY ITS SECRETARY
DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001
3 UNION OF INDIA REPRESENTED BY ITS SECRETARY
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI,
PIN - 110023
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022
& 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. 36972 OF 2022
PETITIONER:
ISADORE ANTONY, PROPRIETOR
AGED 66 YEARS
ROBIN ELECTRONICS, PP-VII/660, STARCH JUNCTION,
VELLIMON P.O, KOLLAM, PIN - 691511
BY ADV V.DEVANANDA NARASIMHAM
RESPONDENTS:
1 STATE TAX OFFICER, KOTTARAKKARA
KSGST DEPARTMENT, MINI CIVIL STATION, KOTTARAKKARA,
KOLLAM, PIN - 691506
2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY
DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001
3 UNION OF INDIA,REPRESENTED BY ITS SECRETARY
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI,
PIN - 110023
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022
& 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. 37302 OF 2022
PETITIONER:
YESUDASAN VALIYAVILA THEKKATHIL DEEONSE,AGED 63 YEARS
9/345, AKHI NIVAS, AMAKKULAM, VADAKKENCHERRY, PALAKKAD,
PIN - 678683
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER (WORKS CONTRACT)
STATE GOODS AND SERVICES TAX DEPARTMENT, GST COMPLEX
PALAKKAD, PIN - 678001
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
3 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
4 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW
DELHI, PIN - 110001
BY ADVS.
ADV. P.G. JAYASHANKAR PGJ
SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC,
GSTN, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022
& 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. 37841 OF 2022
PETITIONER:
M/s O K STORES,120, ST. GEORGE BUILDING,
THALAYOLAPARAMBU, VADAYAR, KOTTAYAM,REPRESENTED BY ITS
PROPRIETRIX MRS. SIMI MATHEW, PIN - 686605
BY ADVS.
K.S.HARIHARAN NAIR
RAJATH R NATH
G.REMADEVI
HARIMA HARIHARAN
RESPONDENTS:
1 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX
DEPARTMENT, NORTH GATE, VAIKOM, PIN - 686141
2 UNION OF INDIA, REPRESENTED BY SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI, PIN - 110001
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022
& 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. 37910 OF 2022
PETITIONER:
KAIKOLTHARA ARUMUGHAN RAMACHANDRAN
AGED 64 YEARS
276-5, KAIKOLATHARA, PULIMKOOTAM, MANJAPPRA, PALAKKAD,
KERALA, PIN - 678685
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER (WORKS CONTRACT)
STATE GOODS AND SERVICES TAX DEPARTMENT, GST COMPLEX
PALAKKAD, PIN - 678001
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY
PRINCIPAL COMMISSIONER (GST)., PIN - 110001
3 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001
4 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW
DELHI, PIN - 110001
BY ADV R.HARISHANKAR, 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).36637 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022
& 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. 37941 OF 2022
PETITIONER:
ALBANNA ENGINEERING LIMITED
LIABILITY COMPANY, XIV/98 M, AMBATTU, MNB BUSINESS HUB,
AMBALAMUGAL, ERNAKULAM, THROUGH IT'S DIRECTOR MATHEW
KAVALAM, REPRESENTED BY HIS POWER OF ATTORNEY HOLDER
SRI. SREEKUMAR SANKARAN NAIR, PIN - 682302
BY ADVS.
AJI V.DEV
S.SAJEEVAN
RESPONDENTS:
1 THE STATE TAX OFFICER (WORKS CONTRACT),
STATE GOODS AND SERVICES TAX DEPARTMENT, STATE G.S.T
COMPLEX, BAZAR ROAD, MATTANCHERRY, PIN - 682002
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, DEPARTMENT OF TAXES,
SECRETARIAT, THIRUVANANTHAPURAM -, PIN - 695001
BY ADV A.K.PREETHA A.K.,SRI. MUHAMED RAFIQ-SPL.GP,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022
& 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. 38627 OF 2022
PETITIONER:
WORLD VISION ENTERPRISES
TC 25/2736, LUKES LANE, PUTHENCHANTHAI,
THIRUVANANTHAPURAM, REPRESENTED BY ITS PARTNER
RAJESHKUMAR P., PIN - 695001
BY ADVS.
SABU C.J
RAHUL A.
M.RAJAGOPAL
APARNA ANIL
RESPONDENTS:
1 STATE TAX OFFICER
FIRST CIRCLE, SGST DEPT, 4TH FLOOR, TAX TOWER,
KARAMANA, THIRUVANANTHAPURAM, PIN - 695002
2 UNION OF INDIA, REPRESENTED BY THE SECRETARY,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT
OF INDIA,NORTH BLOCK, NEW DELHI, PIN - 110001
3 STATE OF KERALA
REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT
SECRETARIATE, THIRUVANANTHAPURAM., PIN - 695001
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).36637 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022
& 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. 38708 OF 2022
PETITIONER:
LALY JOHN, AGED 52 YEARS
PROPRIETRIX, M/S. JOSE MEDICALS, 16/36E, BANK ROAD,
KAYAMKULAM, ALAPPUZHA, PIN - 690502
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, KAYAMKULAM,
ALAPPUZHA, PIN - 690502
2 THE JOINT COMMISSIONER (APPEALS)-II
KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, BAPPUJI
NAGAR, ASRAMOM, 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
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).36637 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022
& 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. 38846 OF 2022
PETITIONER:
M/s CRESCENT TRADERS REPRESENTED BY ITS PROPRIETOR
MUSTHAFA P.P,KANNANCHIRA SUKAPURAM MALAPPURAM, PIN -
679576
BY ADVS.
K.P.ABDUL AZEES
AKHIL SURESH
T.ARCHANA
RESPONDENTS:
1 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY
DEPARTMENT OF REVENUE MINISTRY OF FINANCE NEW DELHI,
PIN - 110001
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED
BY CHAIRMAN,DEPARTMENT OF REVENUE MINISTRY OF FINANCE
NEW DELHI, PIN - 110001
3 STATE OF KERALA REPRESENTED BY SECRETARY,TAXES
DEPARTMENT GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001
4 THE STATE TAX OFFICER,STATE GST DEPARTMENT MINI CIVIL
STATION PONNANI NAGARAM, PIN - 679583
BY ADV R.HARISHANKAR,SRI. MUHAMED RAFIQ-SPL.GP,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022
& 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. 38964 OF 2022
PETITIONER:
FAISAL MOHAMMED, AGED 44 YEARS
PROPRIETOR, M/S. NEW SUPREME BAKERS, LINK ROAD,
KAYAMKULAM, ALAPPUZHA, PIN - 690502
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL
STATION, KAYAMKULAM, ALAPPUZHA, PIN - 690502
2 THE JOINT COMMISSIONER (APPEALS)-II
KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, BAPPUJI
NAGAR, ASRAMOM, 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).36637 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022
& 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. 39102 OF 2022
PETITIONER:
AMRITHA AGENCIES, TP IX-160D,PANACODU, THOLICODU,
THIRUVANANTHAPURAM, REPRESENTED BY ITS PROPRIETOR SRI.
UDAYAKUMAR S, PIN - 685542
BY ADVS.
K.S.HARIHARAN NAIR
RAJATH R NATH
HARIMA HARIHARAN
G.REMADEVI
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER
STATE GOODS AND SERVICES TAX DEPARTMENT, REVENUE TOWER,
4TH FLOOR, NEDUMANGAD, THIRUVANANTHAPURAM, PIN - 695541
2 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
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).36637 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022
& 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. 39103 OF 2022
PETITIONER:
M/S. AL-SHIFA HELP & CARE CHARITABLE TRUST, REPRESENTED
BY ITS PRESIDENT, MUHAMMAD KOYA THANGAL
AGED 53 YEARS
MGP 5/89, MANNANCHERY, ALAPPUZHA, PIN - 688538
BY ADV V.DEVANANDA NARASIMHAM
RESPONDENTS:
1 STATE TAX OFFICER (AIT), ALAPPUZHA
KSGST DEPARTMENT, 4TH FLOOR, MINI CIVIL STATION,
ALAPPUZHA, PIN - 688013
2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY,
THIRUVANANTHAPURAM,DEPARTMENT OF TAXES, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI,
PIN - 110023
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022
& 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. 39298 OF 2022
PETITIONER:
R.P.C. AND CO. DISTRIBUTERS
RPC COMPLEX, OPP. JAYABHARATHAM BUILDING, NEAR GOVT
HOSPITAL, PUNALUR. REPRESENTED BY ITS PROPRIETOR, R.
SREENATH., PIN - 691305
BY ADVS.
RAHUL A.
S.ANIL KUMAR (TRIVANDRUM)
SABU C.J
M.RAJAGOPAL
APARNA ANIL
S.SHAINA
KIROSH RAJAN PONNAMBIL
RESPONDENTS:
1 DEPUTY COMMISSIONER OF STATE TAX
SGST DEPT, SPECIAL CIRCLE, KOTTARAKKARA, KOLLAM
DISTRICT, PIN - 691506
2 UNION OF INDIA,REPRESENTED BY THE SECRETARY, DEPARTMENT
OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI, PIN - 110001.
3 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO
GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
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).36637 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022
& 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. 40251 OF 2022
PETITIONER:
M KISHORE,AGED 65 YEARS,SON & LEGAL HEIR OF LATE
LALITHA KIZHAKKEVELIYIL PAPPIAMMA, 3/604A, VELLAPPALLY,
MANORAMA JUNCTION, CHERTHALA, ALAPUZHA, PIN - 688524
BY ADVS.
P.J.ANILKUMAR (A-1768)
K.N.SREEKUMARAN
JOEMON SEBASTIAN
RESPONDENTS:
1 ASSISTANT COMMISSIONER OF STATE TAX,
STATE GOODS AND SERVICE TAX DEPARTMENT, CHERTHALA, ALAPUZHA,
PIN - 688524
2 JOINT COMMISSIONER (APPEALS),STATE GOODS AND SERVICE TAX
DEPARTMENT, ASRAMAM LANE, KOLLAM, PIN - 691002
3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT
STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER,9TH
FLOOR,KILLIPPALAM,KARAMANA, THIRUVANTHAPURAM, 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 BLOCK,NEW DELHI, PIN - 110001
6 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY ITS
CHAIRMAN,MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NORTH
BLOCK, NEW DELHI, PIN - 110001
BY ADVS.
THUSHARA JAMES
SHRI.P.VIJAYAKUMAR, ASG OF INDIA
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).36637 OF 2022 AND CONNECTED CASES, THE COURT ON
04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022
& 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. 40402 OF 2022
PETITIONER:
FATHIMA,AGED 31 YEARS
PROPRIETOR, M/S. ASNA ASSOCIATES, 5/105, CHERUTHANA,
HARIPAD, ALAPPUZHA, PIN - 690517
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER
STATE GST DEPARTMENT, 6TH FLOOR, REVENUE TOWER, HARIPAD
ALAPPUZHA DISTRICT, PIN - 690514
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. SECRETERIAT, 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).36637 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022
& 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. 40506 OF 2022
PETITIONER:
M/S.HAPPY MART MARGIN FREE SUPERMARKET
AMC XV/575, 576,577,578 ALAMCODE POST -695 102,
THIRUVANANTHAPURAM DISTRICT. REPRESENTED BY ITS
PROPRIETOR BASHEER MUHAMMAD MUSTHAFA S/O.MUHAMMED
MUSTHAFA AGED 70 YEARS M/S.HAPPY MART MARGIN FREE
SUPERMARKET AMC XV/575, 576,577,578 ALAMCODE POST
THIRUVANANTHAPURAM DISTRICT., PIN - 695102
BY ADVS.
GEEN T.MATHEW
O.RAMACHANDRAN NAMBIAR
RESPONDENTS:
1 THE STATE TAX OFFICER
OFFICE OF THE STATE TAX OFFICER STATE GOODS AND
SERVICES TAX DEPARTMENT MINI CIVIL STATION, ATTINGAL
POST THIRUVANANTHAPURAM DISTRICT., PIN - 695101
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT DEPARTMENT OF
REVENUE MINISTRY OF FINANCE, GOVERNMENT OF INDIA NEW
DELHI G.P.O POST NEW DELHI DISTRICT, DELHI STATE, PIN -
110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING DEPARTMENT OF REVENUE MINISTRY OF
FINANCE, GOVERNMENT OF INDIA NEW DELHI G.P.O POST , NEW
DELHI DISTRICT, DELHI STATE. REPRESENTED BY PRINCIPAL
COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT TAXES
DEPARTMENT, GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM
DISTRICT, 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).36637 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022
& 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. 41052 OF 2022
PETITIONER:
M. SUBBALEKSHMI,AGED 80 YEARS
PROPRIETOR, M/S. SUBBIAH PILLAI ASSOCIATES PPXII/59
PPXIV/63, POST OFFICE JUNCTION, PARASSALA,
THIRUVANAMTHAPURAM, PIN - 695502
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, NEYATINKARA
THIRUVANAMTHAPURAM, PIN - 695121
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).36637 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022
& 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. 41158 OF 2022
PETITIONER:
SUBBAYYA PILLAI BINUKUMAR, AGED 47 YEARS
PROPRIETOR, M/S. M.S TRADERS CP1X/564, RAJAMONY
BUILDINGS PONVILA, AYIRA THIRUVANAMTHAPURAM- 695 502.,
PIN - 695502
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, NEYATINKARA
THIRUVANAMTHAPURAM, PIN - 695121
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).36637 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022
& 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. 41243 OF 2022
PETITIONER:
ERATTUPETTA HOUSING CO-OPERATIVE SOCIETY LTD.
153, KANDATHIL BUILDINGS, COLLEGE ROAD, ARUVITHURA,
ERATTUPETTA, KOTTAYAM, REPRESENTED BY ITS SECRETARY
SMT. JAYASREE C, PIN - 686121
BY ADVS.
K.S.HARIHARAN NAIR
G.REMADEVI
HARIMA HARIHARAN
RAJATH R NATH
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, 4TH FLOOR,
MINI CIVIL STATION, PALA, PIN - 686575
2 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY ADV 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).36637 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022
& 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. 41266 OF 2022
PETITIONER:
M/S. HI LIFE IRON METALS INDIA PVT. LTD.
POKKANTHODE, PALAKKAD, REPRESENTED BY ITS MANAGING
DIRECTOR, MUHAMMED NISTHAR, PIN - 678556
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE DEPUTY COMMISSIONER,SPL CIRCLE, STATE GST
DEPARTMENT, PALAKKAD, PIN - 678001
2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI - 110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
4 STATE OF KERALA, REPRESENTED BY SECRETARY TO
GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETERIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
VISHNU JAYAPALAN
R.HARISHANKAR,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).36637 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022
& conn.cases 26
JUDGMENT
[WP(C) Nos.36637/2022, 36656/2022, 36669/2022, 36670/2022,
36915/2022, 36927/2022, 36972/2022, 37302/2022, 37841/2022,
37910/2022, 37941/2022, 38627/2022, 38708/2022, 38846/2022,
38964/2022, 39102/2022, 39103/2022, 39298/2022, 40251/2022,
40402/2022, 40506/2022, 41052/2022, 41158/2022, 41243/2022,
41266/2022]
This batch of writ petitions contains three sets of cases.
In some cases, the respective supplier had remitted the tax
(GST) but not reflected in their return GSTR due to some
technical reasons. Another set of petitioners are those who
have received the goods or services and have valid tax
invoices, proof of payment of the value of goods along with
the GST component to the respective suppliers, but the
respective suppliers had not remitted the GST on the supply
made by them to the petitioners. The third set of petitioners
are those who are in possession of the invoice but have no
clear proof of payment of consideration and tax towards the
inward supply and might not have received goods in their
possession. Common questions of facts and law are involved in
these writ petitions. These writ petitions have been tagged
and heard along with W.P.(C) Nos.31559/2019 and connected
matters. The controversy has been decided by judgment of
even date.
2. The same points arise in the instant batch of writ
petitions. The operative portion of the judgment reads as
follows:
"99. The Government had realized the difficulty in the initial
roll out of the GST regime under the CGST/SGST Act and
considered that GSTR 2A was not available initially in the
Finance years 2017-2018 and 2018-2019 during the
implementation of GST. In order to resolve all bona fide claims
and mistakes, Circular No.183/15/2022- GST dated 27.12.2022
and Circular No. 193/05/2023- GST dated 17.07.2023 have been
issued. Circulars cover the period from the introduction of GST
till Section 16(2)(aa) was introduced with effect from
01.01.2022. The ITC can be availed by the recipient for the bona
fide scenarios listed in those Circulars on submitting proof of
payment to the Government by the supplier. Therefore, if,
during the pendency of these writ petitions, the petitioners
who could have got the benefits of these Circulars and could
not avail the benefits within the time limit prescribed, may
approach the appropriate GST authority within a period of
thirty days from today to avail the benefit of the aforesaid
Circulars, if the same is/are applicable to their case. The GST
authorities will examine the claim of the individual dealer by
applying the provisions of the Circulars, and it will grant
applicable relief to eligible dealers.
100. Prior to the amendment in Section 39 by the Finance
Act 2022, the date for furnishing the return under Section 39
was 30th September. Considering the difficulties in the initial
stage of the implementation of the GST regime, its
understanding, and compliance, the Legislature effected the
amendment and extended the time for filing the return for
September to 30th November in each succeeding Financial
Year. The amendment is only procedural to ease the
difficulties initially faced by the dealers / taxpayers.
Therefore, where for the period from 01.07.2017 till
30.11.2022, if a dealer has filed the return after 30th
September and the claim for ITC was made before 30th
November, the claim for ITC of such dealer should also be
processed if he is otherwise entitled to claim the ITC. It has
been pointed out in several cases which are pending before
this Court that the claim was made before 30th November of
the succeeding Financial Year, but the relevant period was
20th October, which was the extended date for furnishing the
return under Section 39 for the month of September.
Therefore, if a person has furnished the return for the month
of September till 30th November, their claim should also be
considered and processed and should not be rejected if the
dealer did not furnish the return for the month of September
on or before 20th October. This amendment being procedural
has to be given retrospective effect and, therefore, it is
provided that it should be treated that the time limit for
furnishing the return for the month of September is 30th
November in each Financial Year with effect from 01.07.2017,
considering the peculiar nature of difficulties in the initial
period of implementation of the GST regime. So far as the
challenge to the constitutional validity of Section 16(2)(c) and
Section 16(4) is concerned, the same is rejected.
Result:
101. The liberty is granted to the petitioners, who can
claim the benefit of the two Circulars, namely, Circular No.
183/15/2022- GST dated 27.12.2022 and Circular No.
193/05/2023- GST dated 17.07.2023 to make their claim
within one month from today before the appropriate
authority who shall examine the claim of the individual
dealer and process the claim.
101.1 The time limit for furnishing the return for the
month of September is to be treated as 30 th November in
each financial year with effect from 01.07.2017, in respect of
the petitioners who had filed their returns for the month of
September on or before 30th November, and their claim for
ITC should be processed, if they are otherwise eligible for
ITC."
Hence, by adopting the reasoning, observations and conclusions
recorded in the judgment dated 04.06.2024 in W.P.(C)
Nos.31559/2019 and connected matters, these writ petitions
stand disposed of.
All Interlocutory Applications regarding interim matters
stand closed.
Sd/- DINESH KUMAR SINGH, JUDGE
css/JJJ
APPENDIX OF WP(C) 36656/2022
PETITIONER EXHIBITS
Exhibit P 1 TRUE COPY OF THE NOTICE IN FORM GST ASMT-10
REFERENCE NO.32BJKPM5031 M IZ4/ 17-18 DATED
22.09.2020 ISSUED U/S.61 OF THE ACT, 2017 BY
THE 4TH RESPONDENT.
Exhibit P 2 TRUE COPY OF THE REPLY IN FORM GST ASMT-11
DATED 14.10.2020.
Exhibit P 3 TRUE COPY OF THE REPLY IN FORM GST ASMT-11
DATED 30.10.2020.
Exhibit P 4 TRUE COPY OF THE FORM GST DRC-01A NO.
32BJKPM5031 M IZ4/2017-18/42 DATED 13.12.2021
Exhibit P 5 TRUE COPY OF THE SHOW CAUSE NOTICE REFERENCE
NO.ANK/ STO-2 / SCN-19 / 2017-18 DATED
31.01.2022 IN GST DRC-01 ISSUED BY THE 4TH
RESPONDENT
Exhibit P 6 TRUE COPY OF THE REPLY IN FORM GST DRC-06
DATED 18.02.2022 SUBMITTED BEFORE THE 4TH
RESPONDENT.
Exhibit P 7 TRUE COPY OF THE ORDER UNDER SECTION 73 OF
THE ACT ALONG WITH DRC-07 BEARING
NO.32BJKPM5031MIZ4/ DRC 07/2017-18 DATED
27.10.2022 FOR THE PERIOD OF 07/2017 TO
03/2018 TO THE PETITIONER.
Exhibit P 8 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 9 TRUE COPY OF CIRCULAR NO.122 / 41 / 2019 -GST
DATED 05.11.2019 ISSUED BY THE CENTRAL BOARD
OF DIRECT TAXES AND CUSTOMS.
Exhibit P 10 TRUE COPY OF THE CIRCULAR NO.8/2020 DATED
4/8/2020 ISSUED BY THE COMMISSIONER OF STATE
TAX
Exhibit P 11 TRUE COPY OF THE PRESS RELEASE DATED
04.05.2018 ISSUED BY THE CBIC.
Exhibit P 12 TRUE COPY OF THE PRESS RELEASE DATED
18.10.2018 ISSUED BY THE CBIC.
Exhibit P 13 TRUE COPY OF THE INTERIM ORDER IN W.P.
(C).NO.32834/2022 DATED 28.10.2022 OF THE
HONOURABLE HIGH COURT , ERNAKULAM
APPENDIX OF WP(C) 36669/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE DATED 31-10-2022
ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 36670/2022
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF ANNUAL RETURN FILED BY THE
PETITIONER IN FORM GSTR-9 ONLINE ON 27-12-19
FOR 2017-18 THROUGH GSTN MODULE BEFORE 1ST
RESPONDENT
Exhibit-P2 TRUE COPY OF THE ASMT-10 NOTICE DATED 11-09-
20 ISSUED U/S 61 OF THE GST ACTS FOR THE YEAR
2017-18 BY THE 1ST RESPONDENT
Exhibit-P3 TRUE COPY OF THE REPLY IN FORM ASMT-11DATED
13-10-20 AGAINST EXBT-P2 NOTICE FILED BY
PETITIONER FOR THE YEAR 2017-18
Exhibit-P4 TRUE COPY OF THE ASSESSMENT ORDER PASSED U/S
73 OF THE GST ACTS IN FORM GST DRC-07 SUMMARY
ORDER UNDER RULE 142(5) OF THE GST RULES
ALONG WITH DEMAND NOTICE DATED 16-02-22 BY
THE 1ST RESPONDENT FOR THE YEAR 2017-18
APPENDIX OF WP(C) 36915/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF ORDER DATED 03.01.2022 ISSUED TO
PETITIONER BY R1
Exhibit P2 TRUE COPY OF ORDER DATED 29.06.2022 ISSUED TO
PETITIONER BY R2
Exhibit P3 TRUE COPY NOTIFICATION NO. 49/2019 - CENTRAL
TAX, DATED 09-10-2019.
Exhibit P3 (a) TRUE COPY OF NOTIFICATIONNO. 75/2019 -
CENTRAL TAX, DATED 26-12-2019
Exhibit p3 (b) COPY OF NOTIFICATION NO. 94/2020 -CENTRAL TAX
DATED 22-12-2020
Exhibit p4 TRUE COPY OF ORDER DATED 30-09-2022 IN W.P.
(C) NO. 31157/2022 OF THIS HON'BLE COURT
APPENDIX OF WP(C) 36927/2022
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF ANNUAL RETURN FILED IN FORM
GSTR-9 ONLINE ON 02-08-19 FOR THE YEAR 2017-
18 THROUGH GSTN MODULE BEFORE 1ST RESPONDENT
Exhibit-P2 TRUE COPY OF THE ASMT-10 NOTICE DATED 13-07-
20 ISSUED U/S 61 OF THE GST ACTS FOR THE YEAR
2017-18 BY THE 1ST RESPONDENT
Exhibit-P3 TRUE COPY OF THE REPLY IN FORM ASMT-11DATED
01-03-21 AGAINST EXBT-P2 NOTICE FILED FOR THE
YEAR 2017-18
Exhibit-P4 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED U/S
73 OF THE GST ACTS DATED 20-07-21 BY THE 1ST
RESPONDENT
Exhibit-P5 TRUE COPY OF THE ASSESSMENT ORDER PASSED U/S
73 OF THE GST ACTS IN FORM GST DRC-07 SUMMARY
ORDER UNDER RULE 142(5) OF GST RULES ALONG
WITH DEMAND NOTICE AND PROCEEDINGS DATED 17-
08-22 BY THE 1ST RESPONDENT FOR THE YEAR
2017-18
APPENDIX OF WP(C) 36972/2022
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF ANNUAL RETURN FILED BY THE
PETITIONER IN FORM GSTR-9 ONLINE ON 24-08-19
FOR 2017-18 THROUGH GSTN MODULE BEFORE 1ST
RESPONDENT
Exhibit-P2 TRUE COPY OF THE ASMT-10 NOTICE DATED 25-07-
20 ISSUED U/S 61 OF THE GST ACTS FOR THE YEAR
2017-18 BY THE 1ST RESPONDENT
Exhibit-P3 TRUE COPY OF THE REPLY IN FORM ASMT-11DATED
15-07-20 AGAINST EXBT-P2 NOTICE FILED BY
PETITIONER FOR THE YEAR 2017-18
Exhibit-P4 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED U/S
73 OF THE GST ACTS DATED 16-12-21 FOR THE
YEAR 2017-18 BY THE 1ST RESPONDENT
Exhibit-P5 TRUE COPY OF THE ASSESSMENT ORDER PASSED U/S
73 OF THE GST ACTS IN FORM GST DRC-07 SUMMARY
ORDER UNDER RULE 142(5) OF THE GST RULES
ALONG WITH DEMAND NOTICE DATED 05-08-22 BY
THE 1ST RESPONDENT FOR THE YEAR 2017-18
APPENDIX OF WP(C) 37302/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPOPNDENT
DTD. 19-10-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 32854/22 OF THIS
HON'BLE COURT DTD. 18-10-2022
APPENDIX OF WP(C) 37841/2022
PETITIONER EXHIBITS
Exhibit.P1 COPY OF NOTIFICATION NO. 52/2020- CENTRAL TAX
DATED 24-06-2020 ISSUED BY THE 2ND RESPONDENT
Exhibit.P2 COPY OF NOTIFICATION NO. 19/2021- CENTRAL TAX
DATED 01-06-2021 ISSUED BY THE 2ND RESPONDENT
Exhibit.P3 COPY OF NOTIFICATION NO. 33/2021- CENTRAL TAX
DATED 29-08-2021 ISSUED BY THE 2ND RESPONDENT
Exhibit.P4 COPY OF NOTICE IN FORM GST ASMT 10 DATED 24-
09-2022 ISSUED BY THE 1ST RESPONDENT FOR THE
YEAR 2017-18
Exhibit.P4(a) COPY OF NOTICE IN FORM GST ASMT 10 DATED 14-
10-2022 ISSUED BY THE 1ST RESPONDENT FOR THE
YEAR 2018-19
Exhibit.P4(b) COPY OF NOTICE IN FORM GST ASMT 10 DATED 14-
10-2022 ISSUED BY THE 1ST RESPONDENT FOR THE
YEAR 2019-20
Exhibit.P5 COPY OF ADJOURNMENT REQUEST DATED 12-11-2022
FILED BY THE PETITIONER AGAINST EXT. P4
NOTICE
Exhibit.P5(a) COPY OF ADJOURNMENT REQUEST DATED 12-11-2022
FILED BY THE PETITIONER AGAINST EXT. P4(A)
NOTICE
Exhibit.P5(b) COPY OF ADJOURNMENT REQUEST DATED 12-11-2022
FILED BY THE PETITIONER AGAINST EXT. P4(B)
NOTICE
Exhibit.P6 COPY OF THE INTERIM ORDER IN WP(C) NO.
10824/2022 DATED 29-03-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 37910/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 25-10-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 32854/22 OF THIS
HON'BLE COURT DTD. 18-10-2022
APPENDIX OF WP(C) 37941/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE NOTICE ISSUED BY THE 1ST
RESPONDENT IN FORM ASMT -10 DATED: 11.02.2021
Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE U/S.73
(SCN) ALONG WITH SUMMARY OF SCN ISSUED IN
FORM DRC-01 DATED: 01.06.2022
Exhibit P3 TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT
PASSED U/S. 73 OF THE GST ACTS FOR THE YEAR
2017-18 DATED: 25.07.2022
Exhibit P3(a) TRUE COPY OF THE ORDER/SUMMERY U/S. 73 OF THE
GST ACTS DATED: 25.07.2022
Exhibit P3(b) TRUE COPY OF THE DEMAND/RECOVERY NOTICE
ISSUED IN FORM DRC -07 DATED: 25.07.2022
APPENDIX OF WP(C) 38627/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTIFICATION NO. 52/2020 - CENTRAL
TAX DATED 24-06-2020 ISSUED BY THE 2ND
RESPONDENT.
Exhibit P2 COPY OF NOTIFICATION NO. 19/2021- CENTRAL TAX
DATED 01-06-2021ISSUED BY THE 2ND RESPONDENT.
Exhibit P3 COPY OF NOTIFICATION NO. 33/2021- CENTRAL TAX
DATED 29-08-2021ISSUED BY THE 2ND RESPONDENT.
Exhibit P4 A COPY OF THE STATEMENT DATED 17-10-2022 IN
DRC 01A ISSUED BY THE 1ST RESPONDENT U/S. 73
(1) OF THE CGST/SGST ACT
Exhibit P4(a) A COPY OF THE INTIMATION DATED 18-10-2022 IN
FORM DRC 01A ISSUED BY THE 1ST RESPONDENT FOR
THE PERIOD OF FEBRUARY, 2020 AND MARCH 2020
Exhibit P5 THE COPY OF THE RETURN FILED FOR THE MONTH OF
FEBRUARY, 2020.
Exhibit P6 THE COPY OF THE RETURN FILED FOR THE MONTH OF
MARCH, 2020.
Exhibit P7 COPY OF THE INTERIM ORDER IN WP(C) NO.
10824/2022 DATED 29-03-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA.
APPENDIX OF WP(C) 38708/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT DTD. 16-12-2021
Exhibit P2 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT
DTD. 19-04-2022
Exhibit P3 COPYOF ORDER IN WPC NO. 31157/2022 OF THIS
HON'BLE COURT DTD. 30-09-2022
APPENDIX OF WP(C) 38846/2022
PETITIONER EXHIBITS
Exhibit P1 THE COPY OF ORDER NO 32AIUPP8028K1ZN/2017-18
DATED 18/11/2022
Exhibit P2 THE TRUE COPY OF THE NOTIFICATION NO. 49/2019
- CENTRAL TAX DATED 09/10/2019
Exhibit P3 THE TRUE COPY OF THE NOTIFICATION NO. 75/2019
- CENTRAL TAX DATED 26/12/2019
Exhibit P4 THE COPY OF THE STAY ORDER IN WRIT PETITION
NO. 36311/2022 DATED 15/11/2022
APPENDIX OF WP(C) 38964/2022
PETITIONER EXHIBITS
Exhibit P1 COPYOF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT DTD. 23-12-2021
Exhibit P2 COPY OF ORDER ISSUED BY THE 2ND RESPODNENT
DTD. 19-04-2022
Exhibit P3 COPY OF ORDER IN WPC NO. 31157/22 OF THIS
HON'BLE COURT DTD.
APPENDIX OF WP(C) 39102/2022
PETITIONER EXHIBITS
Exhibit.P1 COPY OF SHOW CAUSE NOTICE DATED 05-11-2022
ISSUED BY THE 1ST RESPONDENT
Exhibit.P2 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 39103/2022
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE ASMT-10 NOTICE DATED 10-09-
20 ISSUED U/S 61 OF THE GST ACTS FOR THE YEAR
2017-18 BY THE 1ST RESPONDENT ON THE
PETITIONER.
Exhibit-P2 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED U/S
73 OF THE GST ACT FOR THE YEAR 2017-18 ON 24-
01-22 BY 1ST RESPONDENT TO THE PETITIONER.
Exhibit-P3 TRUE COPY OF REPLY IN FORM GST DRC-06 DATED
22-02-22 FILED BY PETITIONER THROUGH GSTN
AGAINST EXBT-P2 NOTICE FOR THE YEAR 2017-18.
Exhibit-P4 TRUE COPY OF THE ORDER PASSED U/S 73(1) OF
THE GST ACTS, 2017 DEMANDING TAX, INTEREST
AND PENALTY IN FORM GST DRC-07 UNDER RULE
142(5) OF GST RULES, 2017 DATED 27-06-22 BY
1ST RESPONDENT FOR THE YEAR 2017-18.
APPENDIX OF WP(C) 39298/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTIFICATION NO. 52/2020 - CENTRAL
TAX DATED 24-06-2020ISSUED BY THE
2NDRESPONDENT.
Exhibit P2 COPY OF NOTIFICATION NO. 19/2021- CENTRAL TAX
DATED 01-06-2021ISSUED BY THE 2ND RESPONDENT.
Exhibit P3 COPY OF NOTIFICATION NO. 33/2021- CENTRAL TAX
DATED 29-08-2021ISSUED BY THE 2ND RESPONDENT.
Exhibit P4 COPY OF THE SHOW CAUSE NOTICE DATED 22-07-
2022 ISSUED BY THE 1ST RESPONDENT U/S73 (1)
OF THE CGST/SGST ACT AND SECTION 20(XVI) OF
THE IGST ACT, 2017.
Exhibit P5 COPY OF THE INTERIM ORDER IN WP(C) NO.
10824/2022 DATED 29-03-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA.
APPENDIX OF WP(C) 40251/2022
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE LEGAL HEIR-SHIP CERTIFICATE
DATED 8..5..2020 ISSUED BY THE TAHSILDAR,
CHERTHALA.
Exhibit-P2 TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT
ORDER PASSED BY 1ST RESPONDENT U/S. 73(9) OF
THE GST ACTS FOR THE YEAR 2017-18 DATED
19..01..2022.
Exhibit-P(2)(a) TRUE COPY OF THE ASSESSMENT ORDER U/S. 73
ISSUED BY THE 1ST RESPONDENT DATED
21..01..2022
Exhibit-P(2)(b) TRUE COPY OF THE DEMAND & RECOVERY NOTICE
ISSUED BY THE 1ST RESPONDENT IN FORM DRC-07
DATED 21..01..2022.
Exhibit-P-3 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM
GST APL-01 ALONG WITH ANNEXURES FILED AGAINST
EXT-P2 ORDER.
Exhibit-P4 TRUE COPY OF THE APPELLATE ORDER DATED
12.05.2022 IN GSTA (ALPY) 20/2022 ISSUED BY
THE 2ND RESPONDENT AGAINST EXT-P3 APPEAL.
Exhibit-P5 TRUE COPY OF THE INTERIM ORDER IN WPC -
27207/2022 DATED 25..08.2022 ISSUED BY THIS
HONORABLE COURT.
APPENDIX OF WP(C) 40402/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 17-11-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 32854/22 DTD. 18-10-
APPENDIX OF WP(C) 40506/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE
32APLPM6010JIZ1/2017-18/DRC 01 DATED
29.09.2022
Exhibit P2 TRUE COPY OF THE REPLY DATED 26.10.2022
APPENDIX OF WP(C) 41052/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 05-11-2022
Exhibit P2 COPYOF ORDER IN WPC NO. 32854/22 OF THIS
HON'BLE COURT DTD. 18-10-2022
APPENDIX OF WP(C) 41158/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 16-11-2022
Exhibit P2 COPY OF ORDER IN WPC NO.32854/2022 OF THIS
HON'BLE COURT DTD. 18-10-2022
APPENDIX OF WP(C) 41243/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SHOW-CAUSE NOTICE DATED 15-10-
2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 41266/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 20-01-2021
Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT DTD. 06-05-2021
Exhibit P3 COPY OF CASE PROCEEDINGS ALONG WITH FORM GST
DRC 01A ISSUED BY THE 1ST RESPONDENT DTD. 23-
11-2022
Exhibit P4 COPY OF ORDER IN WPC NO. 31157/2022 OF THIS
HON'BLE COURT DTD. 30-09-2022
APPENDIX OF WP(C) 36637/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTIFICATION NO. 52/2020 - CENTRAL
TAXDATED 24-06-2020 ISSUED BY THE 2ND
RESPONDENT.
Exhibit P2 COPY OF NOTIFICATION NO. 19/2021- CENTRAL TAX
DATED 01-06-2021 ISSUED BY THE 2ND
RESPONDENT.
Exhibit P3 COPY OF NOTIFICATION NO. 33/2021- CENTRAL TAX
DATED 29-08-2021ISSUED BY THE 2ND RESPONDENT.
Exhibit P4 A COPY OF THE SHOW CAUSE NOTICE DATED 19-10-
2022 ISSUED BY THE 1ST RESPONDENT U/S73 (1)
OF THE CGST/SGST ACT AND SECTION 20(XVI) OF
THE IGST ACT, 2017.
Exhibit P5 A COPY OF THE SHOW CAUSE NOTICE DATED 20-10-
2022 ISSUED BY THE 1ST RESPONDENT U/S73 (1)
OF THE CGST/SGST ACT AND SECTION 20(XVI) OF
THE IGST ACT, 2017.
Exhibit P6 COPY OF THE INTERIM ORDER IN WP(C) NO.
10824/2022 DATED 29-03-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
