Kerala High Court
P.A.Traders vs The State Tax Officer on 4 June, 2024
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 27416 OF 2023
PETITIONER:
MASCO MOTORS
NH-17, 7/219,220, MASCO BUILDING, CHERUVANNUR P.O,
KOLATHARA, KOZHIKODE, KERALA REPRESENTED BY ITS
MANAGING PARTNER MOHAMMED FAZIL.P, PIN - 673655
BY ADVS.
M.K.HAJARA
C.RAMACHANDRAN
HOWLATH JAHAN
RESPONDENTS:
1 OFFICE OF THE ASSISTANT STATE TAX OFFICER
STATE GST DEPARTMENT, TAX PAYER SERVICES CIRCLE FEROKE
IST FLOOR, G.S.T. COMPLEX, JAWAHAR NAGAR COLONY,
ERANHIPALAM, KOZHIKODE, PIN - 673006
2 OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX
SGST DEPARTMENT KERALA, SPECIAL CIRCLE-II, JAWAHAR
NAGAR, ERANHIPALAM, KOZHIKODE, PIN - 673006
3 UNION OF INDIA,REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
5 STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
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).27441/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.27416 of 2023 &
conn.cases 2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 27441 OF 2023
PETITIONER:
PRADEEP V. R.,AGED 45 YEARS
S/O M. P. RAGHAVA KURUP, PROPRIETOR, M/S THARANGAM
ELECTRONICS, PATHIRPPALLY, ALAPPUZHA -, PIN - 688522
BY ADV A.KRISHNAN
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS & SERVICE TAX DEPARTMENT, AIT & ST, MINI
CIVIL STATION, ALAPPUZHA -, PIN - 688001
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI - 110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN -
110001
3 STATE OF KERALA
REPRESENT BY SECRETARY TO GOVERNMENT , TAXES DEPARTMENT
GOVERNMENT 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
5 STATE TAX OFFICER (ARREAR RECOVERY)
OFFICE OF JOINT COMMISSIONER TAX PAYER SERVICES, STATE
GOODS & SERVICE TAX DEPARTMENT, ALAPPUZHA, PIN - 688001
BY Adv.SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -
SC, GSTN, SR.ADV.SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).27416/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.27416 of 2023 &
conn.cases 3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 27491 OF 2023
PETITIONER:
P.A.TRADERS
15/397 OLD NO-10/299C, KAROOR, AVANUR, THRISSUR.
REPRESENTED BY ITS PARTNER, RUKKIYA ASHRAF., PIN -
680547
BY ADVS.
S.ANIL KUMAR (TRIVANDRUM)
RAHUL A.
M.RAJAGOPAL
RESPONDENTS:
1 THE STATE TAX OFFICER
3RD CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT,
POOTHOLE, THRISSUR DISTRICT., PIN - 680004
2 UNION OF INDIA, REPRESENTED BY THE SECRETARY,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT
OF INDIA, NORTH BLOCK, NEW DELHI., PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001
BY Adv.SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -
SC, GSTN, SR.ADV.SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).27416/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.27416 of 2023 &
conn.cases 4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 27571 OF 2023
PETITIONER:
RANGANATHA SATHYA NARAYANA SWAMI, AGED 61 YEARS
PROP: R K COCONUTZ, XI/711, MEENAKSHIPURAM, PALAKKAD,
KERALA, PIN - 678533
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 DEPUTY COMMISSIONER,CENTRAL TAX & CENTRAL EXCISE.,
CENTRAL GOODS & SERVICE TAX DEPARTMENT METTUPALAYAM
STREET PALAKKAD, PIN - 678001
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,REPRESENTED
BY ITS CHAIRMAN, MINISTRY OF FINANCE, GOVERNMENT OF
INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001
3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O,
THIRUVANANTHAPURAM, PIN - 695002
4 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF
SECRETARY (TAXES), GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
5 UNION OF INDIA, REPRESENTED BY ITS SECRETARY
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT
OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001
BY ADV VISHNU JAYAPALAN, SRI. MUHAMED RAFIQ-
SPL.GP,SR.ADV.SRI. SREELAL N. WARRIER-SC, DR.THUSHARA
JAMES
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).27416/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.27416 of 2023 &
conn.cases 5
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 27592 OF 2023
PETITIONER:
A.S. MINI,AGED 63 YEARS, PROPRIETRESS, PAVIZHAM,
TRADERS AND DISTRIBUTORS, CHETTUPUZHA, KANNAPURAM.P.O.,
THRISSUR DISTRICT., PIN - 680012
BY ADVS.
S.ANIL KUMAR (TRIVANDRUM)
SAJU.K.PERUTTY
SABU C.J
RAHUL A.
RESPONDENTS:
1 THE DEPUTY COMMISSIONER (ARREAR RECOVERY),
OFFICE OF THE JOINT COMMISSIONER, TAX PAYER SERVICES,
STATE GST DEPARTMENT, POOTHOLE, THRISSUR DISTRICT., PIN
- 680004
2 THE STATE TAX OFFICER,
STATE GST DEPARTMENT, THIRD CIRCLE, STATE GST
DEPARTMENT, POOTHOLE, THRISSUR DISTRICT, PIN - 680004
3 UNION OF INDIA,REPRESENTED BY THE SECRETARY, DEPARTMENT
OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF
INDIA,NORTH BLOCK, NEW DELHI, PIN - 110001
4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY ITS CHAIRMAN,DEPARTMENT OF REVENUE,
NORTH BLOCK, NEWDELHI, PIN - 110001
BY Adv.SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -
SC, GSTN, SR.ADV.SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).27416/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.27416 of 2023 &
conn.cases 6
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 27767 OF 2023
PETITIONER:
SUMAMLAL, AGED 47 YEARS
PROPRIETOR OF ROYAL FURNITURE 554,PALLICKAL PAVITHRAM
BUILDING PAYYANALLOOR. ALAPPUZHA, PIN - 690505
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, MINI CIVIL
STATION, COURT ROAD, MAVELIKKARA, PIN - 690101
2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY Adv.SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -
SC, GSTN, SR.ADV.SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).27416/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.27416 of 2023 &
conn.cases 7
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 27807 OF 2023
PETITIONER:
ABDUL RASHEED KUTTY, AGED 59 YEARS
PROPRIETOR, M/S. NEW BHARATH AGENCY, KODAMPULAMMUKKU, T
K M C. P.O., KOLLAM., PIN - 691005
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 STATE TAX OFFICER -2,2ND CIRCLE, STATE GOODS AND
SERVICES TAX DEPARTMENT, ASRAMAM, KOLLAM, PIN - 691002
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
3 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
BY Adv.SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -
SC, GSTN, SR.ADV.SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).27416/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.27416 of 2023 &
conn.cases 8
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 27893 OF 2023
PETITIONER:
NEW VICTORY PLYWOOD,CHOLA ROAD, NAYATTUPARA, KANNUR,
KERALA REPRESENTED BY ITS MANAGING PARTNER SMT. NASREEN
SUNAID.K, PIN - 670595
BY ADVS.
RAJESH NAMBIAR
SINDHU K.NAMBIAR
RESPONDENTS:
1 ASSISTANT COMMISSIONER
STATE GOODS AND SERVICE TAXES, MINI CIVIL STATION,
KUTHUPARAMBA, PIN - 670643
2 DEPUTY COMMISSIONER ( ARREAR RECOVERY)
STATE GOODS AND SERVICE TAXES, CIVIL STATION ANNEXE,
KANNUR, PIN - 670002
3 UNION OF INDIA
REPRESENTED BY ITS SECRETARY, MINISTRY OF
FINANCE( DEPARTMENT OF REVENUE) GOVERNMENT OF INDIA,
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 DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN
- 695001
BY ADV ALFRED LIONEL WINSTON M,
BY Adv.SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -
SC, GSTN, SR.ADV.SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).27416/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.27416 of 2023 &
conn.cases 9
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 28096 OF 2023
PETITIONER:
MOHAMMED BASHEER, AGED 59 YEARS,PROPRIETOR, M/S.
NAVARANG TRADERS, ERNAKULAM ROAD, ALUVA, PIN - 683101
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,
STATE GOODS & SERVICES TAX DEPARTMENT, K.A.P. COMPLEX,
RAILWAY STATION ROAD, ALUVA, PIN - 683101
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW
DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY Adv.SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -
SC, GSTN, SR.ADV.SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).27416/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.27416 of 2023 &
conn.cases 10
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 28177 OF 2023
PETITIONER:
PADMINI INDUSTRIES
XXI-A, PUTHENCHIRA, THRISSUR, REPRESENTED BY ITS
PROPRIETRIX SMT. RAJESWARI M.R, PIN - 680682
BY ADVS.
K.S.HARIHARAN NAIR
G.REMADEVI
HARIMA HARIHARAN
RAJATH R NATH
DHEERAJ SASIDHARAN
RESPONDENTS:
1 STATE TAX OFFICER-II,STATE GOODS AND SERVICES TAX
DEPARTMENT, CHALAKUDY, PIN - 680307
2 DEPUTY COMMISSIONER (ARREAR RECOVERY), TAXPAYER
SERVICES, SGST DEPARTMENT, POOTHOLE, THRISSUR, PIN -
680004
3 UNION OF INDIA
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001
4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
5 STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY Adv.SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -
SC, GSTN, SR.ADV.SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).27416/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.27416 of 2023 &
conn.cases 11
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 28406 OF 2023
PETITIONER:
M/S. NETWAY SOLUTIONS
KMC-82H, MALIYACKAL SIYA BUILDING, ONK JUNCTION,
KAYAMKULAM, ALAPPUZHA , REPRESENTED BY ITS MANAGING
PARTNER, JAYAKRISHNAN V, PIN - 690502
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS & SERVICES TAX DEPARTMENT, MINI CIVIL
STATION, KAYAMKULAM, PIN - 690502
2 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY Adv.SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -
SC, GSTN, SR.ADV.SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).27416/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.27416 of 2023 &
conn.cases 12
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 28478 OF 2023
PETITIONER:
M/S. MEKKATTIL TRADING CO.
VAZHUKUMPARA CHUVANNAMANNU THRISSUR , REPRESENTED BY
ITS MANAGING PARTNER, HEMA GEORGE, PIN - 680652
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE DEPUTY COMMISSIONER, KERALA GOODS & SERVICE TAX
DEPARTMENT SPECIAL CIRCLE, THRISSUR, PIN - 680004
2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY Adv.SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -
SC, GSTN, SR.ADV.SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).27416/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.27416 of 2023 &
conn.cases 13
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 28479 OF 2023
PETITIONER:
SANDHYA JOSHY (PROPRIETRIX), AGED 46 YEARS
M/S.GLOBAL BAG COTAGE, X/944/2,3, YASH COMPLEX, SOUTH
BAZAR, THRISSUR, PIN - 680001
BY ADVS.
P.N.DAMODARAN NAMBOODIRI
HRITHWIK D. NAMBOOTHIRI
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.P.O,
THIRUVANANTHAPURAM, PIN - 695001
4 STATE TAX OFFICER, STATE GST DEPARTMENT, FOURTH CIRCLE,
POOTHOLE, THRISSUR, PIN - 680004
5 ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT, TAX
PAYERS SERVICES CIRCLE, THRISSUR, PIN - 680004
BY Adv.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).27416/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.27416 of 2023 &
conn.cases 14
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 28492 OF 2023
PETITIONER:
SABU VALAYIL SREEDHARAN, AGED 48 YEARS
S/O. K. SREEDHARAN, PROPRIETOR OF M/S VALAYIL AGENCIES
PANACHAMOOTTIL CHENGANNUR, ALAPPUZHA DISTRICT, PIN -
689121
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT, MINI CIVIL STATION CHENGANNUR,
ALAPPUZHA DISTRICT, PIN - 689121
2 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT,
TAXES COMPLEX, ASRAMAM KOLLAM, PIN - 691002
3 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
5 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY Adv.SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -
SC, GSTN,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).27416/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.27416 of 2023 &
conn.cases 15
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 28494 OF 2023
PETITIONER:
V. J. MARTIN,AGED 55 YEARS
PROPRIETOR, VAZHAPPILLY CEMENTS, 79D, PARAPUR
ROAD,KAIPARAMBU, THRISSUR., PIN - 680546
BY ADVS.
S.ANIL KUMAR (TRIVANDRUM)
SABU C.J
RAHUL A.
M.RAJAGOPAL
RESPONDENTS:
1 THE STATE TAX OFFICER,TAX PAYER SERVICES CIRCLE,
MANNUTHY, STATE GOODS AND SERVICE TAX DEPARTMENT, GST
COMPLEX, POOTHOLE, THRISSUR., PIN - 680004
2 UNION OF INDIA, REPRESENTED BY THE SECRETARY,
DEPARTMENT OF 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, TAXES DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001
BY Adv.SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -
SC, GSTN, SR.ADV.SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).27416/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.27416 of 2023 &
conn.cases 16
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 28522 OF 2023
PETITIONER:
HANEESHMON ABDULLAKUTTY, AGED 42 YEARS
PROPRIETOR, M/S. AAYIKKATTU MEDICALS, KMC- XI/519,
KAYAMKULAM, ALAPPUZHA, PIN - 690502
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS & SERVICES TAX DEPARTMENT, MINI CIVIL
STATION, KAYAMKULAM, PIN - 690502
2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY Adv.SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -
SC, GSTN, SR.ADV.SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).27416/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.27416 of 2023 &
conn.cases 17
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 28689 OF 2023
PETITIONER:
REMYA LALITHA,AGED 41 YEARS,PROP: SOBHA AYURVEDICS,
PLAKKUDY LANE, KACHERIMUKKU, ALAPPUZHA, PIN - 688661
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 STATE TAX OFFICER, STATE GOODS & SERVICES TAX
DEPARTMENT, 1ST CIRCLE, ALAPPUZHA, PIN - 688001
2 JOINT COMMISSIONER (APPEALS), STATE GOODS & SERVICE TAX
DEPARTMENT, ASRAMAM LANE, KOLLAM, PIN - 691002
3 STATE TAX OFFICER (ARREAR RECOVERY)
O/O. THE JOINT COMMISSIONER, TAX PAYER SERVICES, STATE
GOODS & SERVICE TAX DEPARTMENT, ALAPPUZHA, PIN - 688001
4 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O,
THIRUVANANTHAPURAM, PIN - 695002
5 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF
SECRETARY (TAXES), GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
6 UNION OF INDIA, REPRESENTED BY ITS SECRETARY
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT
OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001
BY Adv.SRI. MUHAMED RAFIQ-SPL.GP,DR.THUSHARA JAMES
ADV.SRI.T.C.KRISHNA
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).27416/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.27416 of 2023 &
conn.cases 18
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 28708 OF 2023
PETITIONER:
UNNIKRISHNAN GOPALAKRISHNAN, AGED 47 YEARS
PROP: HARINARAYANA FOODS, PLAKKUDY ROAD, AMBALAPUZHA,
ALAPPUZHA, PIN - 688661
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 STATE TAX OFFICER, STATE GOODS & SERVICES TAX
DEPARTMENT, 1ST CIRCLE, ALAPPUZHA, PIN - 688001
2 STATE TAX OFFICER (ARREAR RECOVERY)
O/O. THE JOINT COMMISSIONER, TAX PAYER SERVICES, STATE
GOODS & SERVICE TAX DEPARTMENT, ALAPPUZHA, PIN - 688001
3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O,
THIRUVANANTHAPURAM, PIN - 695002
4 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF
SECRETARY (TAXES), GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
5 UNION OF INDIA, REPRESENTED BY ITS SECRETARY
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT
OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001
BY Adv.SRI. MUHAMED RAFIQ-SPL.GP,DR.THUSHARA JAMES
ADV.SRI.T.C.KRISHNA
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).27416/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.27416 of 2023 &
conn.cases 19
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 28764 OF 2023
PETITIONER:
KURICHIYIL THOMAS MATHAI, AGED 61 YEARS
PROPRIETOR OF M/S BRICELEDS 104- KURICHIYIL BUILDINGS
MALLAPPALLY WEST PATAHANMTHITTA DISTRICT, PIN - 689585
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT, 4TH FLOOR, REVENUE TOWER,
THIRUVALLA- PATHANAMTHITTA DISTRCT, PIN - 689101
2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST, PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY Adv.SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -
SC, GSTN, SR.ADV.SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).27416/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.27416 of 2023 &
conn.cases 20
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 28842 OF 2023
PETITIONER:
SRI SURESH,AGED 38 YEARS
S/O DHARMAR , BEEDAMUTHAYYA BUIDING, G.H ROAD, MUNNAR,
KANNAN DEVAN HILLS, IDUKKI, KERALA PROPRIETOR SAI RAM
TRADERS,VEGETABLE MARKET ,MUNNAR ,IDUKKI, PIN - 685612
BY ADV DIVYA RAVINDRAN
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GST DEPARTMENT DEVIKULAM
P.O IDUKKI KERALA, PIN - 685613
2 CENTRAL BOARD OF INDIRECT TAXES
GST POLICY WING NORTH BLOCK NEW DELHI REPRESENTED BY
PRINCIPAL COMMISSIONER, PIN - 110001
3 STATE OF KERALA
TAXES DEPARTMENT GOVT. SECRETARIAT TRIVANDRUM
REPRESENTED BY SECRETARY TO GOVERNMENT, PIN - 695001
BY Adv.SRI. MUHAMED RAFIQ-SPL.GP, SR.ADV.SRI. SREELAL
N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).27416/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.27416 of 2023 &
conn.cases 21
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 28874 OF 2023
PETITIONER:
J. J. AGENCIES, SISSY COMPLEX, COURT ROAD, KAYAMKULAM,
ALAPPUZHA DISTRICT. REPRESENTED BY ITS PARTNER OOMMEN
MATHEW, PIN - 690106
BY ADVS.
S.ANIL KUMAR (TRIVANDRUM)
SABU C.J
RAHUL A.
M.RAJAGOPAL
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS AND SERVICE TAX DEPARTMENT, MINI CIVIL STATION,
KAYAMKULAM, ALAPPUZHA DISTRICT., PIN - 690502
2 UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF
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, TAXES DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM., PIN - 695001
5 THE JOINT COMMISSIONER (APPEALS), KERALA STATE GOODS AND
SERVICES TAX DEPARTMENT, ASRAMOM, KOLLAM., PIN - 691002
6 THE STATE TAX OFFICER (ARREAR RECOVERY)
OFFICE OF THE JOINT COMMISSIONER, TAX PAYER SERVICES, STATE
GOODS AND SERVICES TAXE DEPARTMENT, BSNL BHAVAN (2ND FLOOR),
HEAD POST OFFICE ROAD, ALAPPUZHA., PIN - 688001
BY Adv.SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -
SC, GSTN, SR.ADV.SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).27416/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.27416 of 2023 &
conn.cases 22
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 28881 OF 2023
PETITIONER:
BHADRAN VISWAMBARAN VADAKKUMPURATH, AGED 50 YEARS
330, VADAKKUMPURATH, VYMEETHI ROAD, EROOR NORTH,
ERNAKULAM DISTRICT., PIN - 682306
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 SUPERINTENDENT, KAKKANAD RANGE, CENTRAL TAX AND CENTRAL
EXCISE, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU, KALOOR,
KOCHI, PIN - 682017
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY ITS CHAIRMAN,MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN -
110001
3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O,
THIRUVANANTHAPURAM, PIN - 695002.
4 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF
SECRETARY (TAXES),GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
5 UNION OF INDIA, REPRESENTED BY ITS SECRETARY
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT
OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001.
BY Adv.SRI. MUHAMED RAFIQ-SPL.GP,DR.THUSHARA JAMES,
SR.ADV.SRI. SREELAL N. WARRIER-SC, ADV.SRI.T.C.KRISHNA
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).27416/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.27416 of 2023 &
conn.cases 23
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 29307 OF 2023
PETITIONER:
RAJENDRAN. C., AGED 56 YEARS
PROP: KOCHIPARAMBIL MEDICALS, 16/89, KOCHIPARAMBIL
BUILDING, PURAKKAD, ALAPPUZHA., PIN - 688561
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 STATE TAX OFFICER, STATE GOODS & SERVICES TAX
DEPARTMENT, 1ST CIRCLE, ALAPPUZHA., PIN - 688001
2 STATE TAX OFFICER (ARREAR RECOVERY)
O/O. THE JOINT COMMISSIONER, TAX PAYER SERVICES, STATE
GOODS & SERVICE TAX DEPARTMENT, ALAPPUZHA., PIN -
688001
3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O,
THIRUVANANTHAPURAM., PIN - 695002
4 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF
SECRETARY (TAXES), GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM., PIN - 695001
5 UNION OF INDIA REPRESENTED BY ITS SECRETARY
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT
OF INDIA, NORTH BLOCK, NEW DELHI., PIN - 110001
BY ADV P.R.AJITH KUMAR, DR.THUSHARA JAMES,
SRI.T.C.KRISHNA
SRI.MUHAMMED RAFIQ,SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).27416/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.27416 of 2023 &
conn.cases 24
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 29699 OF 2023
PETITIONER:
B. VIJAYAN, AGED 60 YEARS, S/O BHARGAVAN, NO. 155,
THOPPIL, PURAKKAD, AMBALAPPUZHA, ALAPPUZHA, PIN -
688561
BY ADV A.KRISHNAN
RESPONDENTS:
1 STATE TAX OFFICER (WC)
STATE GOODS & SERVICE TAX DEPARTMENT, BSNL BHAVAN, HEAD
POST OFFICE ROAD, ALAPPUZHA, PIN - 688001
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI - 110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST), PIN -
110001
3 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, 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
5 STATE TAX OFFICER (ARREAR RECOVERY)
OFFICE OF JOINT COMMISSIONER TAX PAYER SERVICES, STATE
GOODS & SERVICE TAX DEPARTMENT, HEAD POST OFFICE ROAD,
ALAPPUZHA, PIN - 688001
BY Adv.SRI. MUHAMED RAFIQ-SPL.GP, SR.ADV.SRI. SREELAL
N. WARRIER-SC,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).27416/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.27416 of 2023 &
conn.cases 25
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 29705 OF 2023
PETITIONER:
ANOOP PUNNAPUZHA MATHEW, AGED 38 YEARS, 9/396,
PUNNAPUZHA HOUSE, PANJAL, KILLIMANGALAM, THRISSUR, PIN
- 680591
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 STATE TAX OFFICER (WC & LT), STATE GOODS & SERVICES TAX
DEPARTMENT, THRISSUR, PIN - 680004
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
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).27416/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.27416 of 2023 &
conn.cases 26
JUDGMENT
[WP(C) Nos.27416/2023, 27441/2023, 27491/2023, 27571/2023,
27592/2023, 27767/2023, 27807/2023, 27893/2023, 28096/2023,
28177/2023, 28406/2023, 28478/2023, 28479/2023, 28492/2023,
28494/2023, 28522/2023, 28689/2023, 28708/2023, 28764/2023,
28842/2023, 28874/2023, 28881/2023, 29307/2023, 29699/2023,
29705/2023]
This batch of writ petitions contains three sets of cases.
In some cases, the respective supplier had remitted the tax
(GST) but not reflected in their return GSTR due to some
technical reasons. Another set of petitioners are those who
have received the goods or services and have valid tax
invoices, proof of payment of the value of goods along with
the GST component to the respective suppliers, but the
respective suppliers had not remitted the GST on the supply
made by them to the petitioners. The third set of
petitioners are those who are in possession of the invoice
but have no clear proof of payment of consideration and tax
towards the inward supply and might not have received
goods in their possession. Common questions of facts and
WPC Nos.27416 of 2023 &
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
WPC Nos.27416 of 2023 &
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
WPC Nos.27416 of 2023 &
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 Nos.27416 of 2023 &
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
WPC Nos.27416 of 2023 &
APPENDIX OF WP(C) 27441/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE NOTICE DTD 27-11-2021 ISSUED
BY R1
Exhibit P2 TRUE COPY OF THE ORDER DTD 5.07-2022 ISSUED
BY R1
Exhibit P3 THE TRUE COPY OF NOTICE DATED
19.07.2023,NITIATED RECOVERY PROCEEDINGS
AGAINST THE PETITIONER
Exhibit P4 THE TRUE COPY OF THE ORDER IN W.P(C) NO.
24998/2023 OF THIS HON'BLE COURT DT.1.8.2023
WPC Nos.27416 of 2023 &
APPENDIX OF WP(C) 27491/2023
PETITIONER EXHIBITS
Exhibit P1 A COPY OF THE ORDER NO: 32AAOFP7536J1ZU/17-18
DATED 15-07-2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P1(a) A COPY OF THE ORDER UNDER SECTION 73 DATED
15-07-2022 ALONG WITH SUMMARY OF ORDER IN
FORM DRC-07 DATED 15-07-2022
Exhibit P2 A COPY OF THE INTERIM ORDER DATED 18-04-2023
PASSED BY THIS HON'BLE COURT IN WP(C)
NO.14193 OF 2023
WPC Nos.27416 of 2023 &
APPENDIX OF WP(C) 27571/2023
PETITIONER EXHIBITS
Exhibit-P 1 TRUE COPY OF THE NOTICE NO: 6/2022 GST U/S.
73(1) UNDER CGST ACT DATED 25..10..2022
BEARING DIN 20221158TJ0000424777 BY THE 1ST
RESPONDENT
Exhibit-P 2 TRUE COPY OF THE REPLY DATED 25..11..2022
FILED BEFORE THE 1ST RESPONDENT AGAINST EXT-
P1 NOTICE.
Exhibit-P 3 TRUE COPY OF THE ORDER NO: 08/2023/GST U/S.
73(9) OF CGST ACT 2017 AND KERALA SGST ACT
2017, DATED 29..05..2023 ISSUED BY THE 1ST
RESPONDENT BEARING DIN-20230558TJ000000B450
Exhibit -P4 TRUE COPY OF ORDER DATED 19..07..2023 IN W.P.
(C) 23370/2023 PASSED BY THIS HON'BLE COURT
WPC Nos.27416 of 2023 &
APPENDIX OF WP(C) 27592/2023
PETITIONER EXHIBITS
Exhibit P1 A COPY OF THE NOTICE NO:
AR/GST/32AFGPM5785B1ZK/43/2023-24 DATED 02-
08-2023 ISSUED BY THE 1ST RESPONDENT FOR THE
YEAR 2017-2018
Exhibit P2 A COPY OF THE ORDER NO: 32AFGPM5785B1ZK/17-18
DATED 08-02-2022 ISSUED BY THE 2ND RESPONDENT
FOR THE YEAR 2017-2018.
Exhibit P3 A COPY OF THE LETTER DATED 14-12-2020,
TOGETHER WITH ITS ENCLOSURES
Exhibit P4 A COPY OF THE INTERIM ORDER DATED 18-04-2023
PASSED BY THIS HON'BLE COURT IN WP(C)
NO.14193 OF 2023
WPC Nos.27416 of 2023 &
APPENDIX OF WP(C) 27767/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
FOR THE YEAR 2017-18 DTD. 09-06-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 34128/2022 OF THIS
HON'BLE COURT DTD. 28-10-2022
WPC Nos.27416 of 2023 &
APPENDIX OF WP(C) 27807/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 28-10-2022
Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER DTD.
30-11-2022
Exhibit P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
FOR THE YEAR 2018-19
Exhibit P4 COPY OF ORDER IN WPC NO. 22550/23 OF THIS
HON'BLE COURT DTD. 12-07-2023
WPC Nos.27416 of 2023 &
APPENDIX OF WP(C) 27893/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED
2.11.2022 UNDER THE STATE GOODS AND SERVICE
TAX ACT FOR THE YEAR 2017-18
Exhibit P2 TRUE COPY OF THE RECOVERY NOTICE DATED
29.07.2023
Exhibit P3 TRUE COPY OF THE GSTR 2A AS REFLECTED IN THE
GSTN
Exhibit P4 TRUE COPY OF THE CIRCULAR NO. 183/15/2022 -
GST DATED 27.12.2022
Exhibit P5 TRUE COPY OF THE INTERIM ORDER IN W.P. ( C )
25475/2023 DATED 4.08.2023
WPC Nos.27416 of 2023 &
APPENDIX OF WP(C) 28096/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 12-10-2022
Exhibit P2 COPYOF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18 DTD. NIL
Exhibit P3 COPY OF ORDER IN WPC NO. 34128/22 OF THIS
HON'BLE COURT DTD. 28-10-2022
WPC Nos.27416 of 2023 &
APPENDIX OF WP(C) 28177/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE NOTICE DATED 30-06-2021 ISSUED BY
THE 1ST RESPONDENT
Exhibit P2 COPY OF THE REPLY DATED 26-07-2021 SUBMITTED
BY THE PETITIONER
Exhibit P3 COPY OF THE ORDER DATED 16-02-2022 ISSUED BY
THE 1ST RESPONDENT
Exhibit P4 COPY OF THE REVENUE RECOVERY NOTICE DATED 02-
08-2023 ISSUED BY 2ND RESPONDENT
Exhibit P5 COPY OF THE RECTIFICATION PETITION DATED 14-
08-2023 SUBMITTED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT
Exhibit P6 COPY OF THE INTERIM ORDER IN WP© NO.
16985/2023 DATED 29-05-2023 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
WPC Nos.27416 of 2023 &
APPENDIX OF WP(C) 28406/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
FOR THE YEAR 2017-18 DTD. 31-05-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 34128/2022 OF THIS
HON'BLE COURT DTD. 28-10-2022
WPC Nos.27416 of 2023 &
APPENDIX OF WP(C) 28478/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 21-01-2022
Exhibit P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
FOR THE YEAR 2017-18 DTD. 27-07-2022
Exhibit P3 COPY OF ORDER IN WPC NO. 34128/22 OF THIS
HON'BLE COURT DTD. 28-10-2022
WPC Nos.27416 of 2023 &
APPENDIX OF WP(C) 28479/2023
PETITIONER EXHIBITS
Exhibit - P1 TRUE COPY OF THE NOTICE IN ASMT-10 REFERENCE
NO.32ATWPS8685G1ZQ DATED 17.08.2020 IS ISSUED
U/S.61 OF THE ACT, 2017 BY THE 4TH
RESPONDENT.
Exhibit - P2 TRUE COPY OF THE REPLY IN ASMT-11 DATED
28.06.2022 SUBMITTED BY THE PETITIONER
THROUGH THE ONLINE PORTAL.
Exhibit - P3 TRUE COPY OF THE SHOW CAUSE NOTICE NO. SCN-
73-76/ 32ATWPS8685G1ZQ /2017-18 DATED
28.10.2022 ISSUED BY THE 4TH RESPONDENT .
Exhibit - P4 TRUE COPY OF THE REMAINDER NOTICE NO.
ZD320523009559G DATED 16.05.2023 ISSUED BY
THE 5TH RESPONDENT.
Exhibit - P5 TRUE COPY OF THE ORDER UNDER SECTION 73 OF
THE ACT ALONG WITH DRC-07 BEARING
NO.ADZD3210220253181 /2017-18 DATED
16.08.2023 FOR THE PERIOD OF 07/2017 TO
03/2018 TO THE PETITIONER .
Exhibit - P6 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 - P7 TRUE COPY OF CIRCULAR NO.122/41/2019-GST
DATED 05-11-2019 ISSUED BY THE CENTRAL BOARD
OF DIRECT TAXES AND CUSTOMS .
Exhibit - P8 TRUE COPY OF THE CIRCULAR NO.8/2020 (FILE NO.
CT/4132/2020 -CB) DATED 04.08.2020 ISSUED BY
COMMISSIONER OF STATE TAX .
Exhibit - P9 TRUE COPY OF THE PRESS RELEASE DATED
04.05.2018, ISSUED BY THE CBIC.
Exhibit - P10 TRUE COPY OF THE PRESS RELEASE DATED
18.10.2018, ISSUED BY THE CBIC.
Exhibit - P11 TRUE COPY OF THE INTERIM ORDER IN W.P.(C).NO.
24213/2023 DATED 25.07.2023 .
WPC Nos.27416 of 2023 &
APPENDIX OF WP(C) 28492/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18 DTD. 27-01-
Exhibit P2 COPY OF APPELLATE ORDER IN GSTA (ALPY)
64/2022 ISSUED BY THE 2ND RESPONDENT DTD. 30-
09-2022
Exhibit P3 COPY OF WPC NO. 35979/22 OF THIS HON'BLE
COURT DTD. 10-11-2022
WPC Nos.27416 of 2023 &
APPENDIX OF WP(C) 28494/2023
PETITIONER EXHIBITS
Exhibit P1 A COPY OF THE ORDER NO: 32ACHPM4245J1ZN/17-18
DATED 17-08-2023 ISSUED BY THE 1ST
RESPONDENT.
Exhibit P1(a) A COPY OF THE ORDER DATED 18-08-2023 ALONG
WITH SUMMARY OF ORDER IN FORM DRC-07 DATED
18-08-2023.
Exhibit P2 A COPY OF THE INTERIM ORDER DATED 18-04-2023
PASSED BY THIS HON'BLE COURT IN WP(C)
NO.14193 OF 2023
WPC Nos.27416 of 2023 &
APPENDIX OF WP(C) 28522/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18 DTD. 03-02-
Exhibit P2 COPYOF ORDER IN WPC NO. 34128/22 OF THIS
HON'BLE COURT DTD. 28-10-2022
WPC Nos.27416 of 2023 &
APPENDIX OF WP(C) 28689/2023
PETITIONER EXHIBITS
Exhibit -P1 TRUE COPY OF THE PROCEEDINGS/ORDER
NO.32AIQPL1175R1ZN/2017-18 DATED 10..6..2022
PASSED U/S 73 OF THE GST ACT ISSUED BY THE
1ST RESPONDENT.
Exhibit-P2 TRUE COPY OF THE APPELLATE ORDER DATED
22..08..2022 IN GSTA (ALPY) 139/2022 ISSUED
BY THE 2ND RESPONDENT.
Exhibit -P3 TRUE COPY OF THE ARREAR NOTICE
NO.32AIQPL1175R1ZN/2017-18 DATED 3..8..2023
BY THE 3RD RESPONDENT ISSUED BY THE 3RD
RESPONDENT.
Exhibit-P4 TRUE COPY OF THE ORDER DATED 13..6..2023 IN
W.P.(C) 40251/2022 OF THIS HON'BLE COURT.
WPC Nos.27416 of 2023 &
APPENDIX OF WP(C) 28708/2023
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF PROCEEDINGS/ORDER
NO.32BNKPG3080J1Z3/ 2017-18 DATED 30..9..2022
ALONG WITH FORM DRC-07 U/S 73 OF THE GST ACT
ISSUED BY THE 1ST RESPONDENT.
Exhibit -P2 TRUE COPY OF THE ARREAR NOTICE
32BNKPG3080J1Z3/ 2017-18 DATED 02..08..2023
BY THE 3RD RESPONDENT ISSUED BY THE 2ND
RESPONDENT.
Exhibit -P3 TRUE COPY OF THE ORDER DATED 13..6..2023 IN
W.P.(C) 40251/2022 OF THIS HON'BLE COURT.
WPC Nos.27416 of 2023 &
APPENDIX OF WP(C) 28764/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18 DTD. 03-02-
Exhibit P2 COPY OF ORDER IN WPC NO. 34128/2022 OF THIS
HON'BLE COURT DTD. 28-10-2022
WPC Nos.27416 of 2023 &
APPENDIX OF WP(C) 28842/2023
PETITIONER EXHIBITS
Exhibit P1 THE TRUE COPY OF THE PROCEEDINGS ISSUED BY
THE 1 ST RESPONDENT U/S 73 R.W.R 142(5) OF
THE KGST/CGST ACT DATED 12.01.2022 IN ORDER
NO-32ECOPS2706B1ZT/17-18
Exhibit P2 THE TRUE COPY OF THE INTERIM ORDER DATED
03.04.2023 OBTAINED IN W.P(C) NO. 10481/2023
PASSED BY THIS HON'BLE COURT
WPC Nos.27416 of 2023 &
APPENDIX OF WP(C) 28874/2023
PETITIONER EXHIBITS
Exhibit P1 A COPY OF THE ORDER NO:(ZJ3202220110591
(32AABFJ3008L1ZQ/2017-2018)) DATED 24-02-2022
ISSUED BY THE 1ST RESPONDENT
Exhibit P1(a) A COPY OF THE SUMMARY OF ORDER DATED 24-02-
Exhibit P2 A COPY OF THE ORDER DATED 25-11-2022 ISSUED
BY THE 5TH RESPONDENT
Exhibit P3 A COPY OF THE INTERIM ORDER DATED 18-04-2023
PASSED BY THIS HON'BLE COURT IN WP(C)
NO.14193 OF 2023
Exhibit P4 A COPY OF THE DEMAND NOTICE DATED 09-06-2023
ISSUED BY THE 6TH RESPONDENT
WPC Nos.27416 of 2023 &
APPENDIX OF WP(C) 28881/2023
PETITIONER EXHIBITS
Exhibit -P1 TRUE COPY OF THE ORDER IN DRC 07 NO.29/2023-
24-GST (KKD-1) UNDER DIN 20230858TI0500222BF9
DATED 10..8..2023 ISSUED BY THE 1ST
RESPONDENT.
Exhibit -P2 TRUE COPY OF ORDER DATED 19..07..2023 IN W.P.
(C) 23370/2023 PASSED BY THIS HON'BLE COURT.
WPC Nos.27416 of 2023 &
APPENDIX OF WP(C) 29307/2023
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE SHOW CAUSE NOTICE IN FORM
GST ASMT 1032ANMPR0604G1ZA/2017-18 DATED
2..7..2020 ISSUED BY THE 1ST RESPONDENT.
Exhibit-P2 TRUE COPY OF THE REPLY DATED 3..8..2020 IN
FORM GST ASMT 11 ALONG WITH ANNEXURE REPLY
DATED 2..8..2020 FILED BEFORE THE 1ST
RESPONDENT.
Exhibit-P3 TRUE COPY OF THE PROCEEDINGS/ORDER NO.
32ANMPR0604G1ZA/2017-18 DATED 13..6..2022
ALONG WITH ANNEXURE ORDER PASSED U/S 73 OF
THE GST ACT ISSUED BY THE 1ST RESPONDENT
Exhibit-P4 TRUE COPY OF THE RECOVERY NOTICE
32ANMPR0604G1ZA/2017-18 DATED 3..8..2023 IN
MALAYALAM WITH TRUE ENGLISH TRANSLATION
ISSUED BY THE 2ND RESPONDENT
Exhibit-P5 TRUE COPY OF THE ORDER DATED 24..8..2023 IN
W.P.(C) 28331/2023 OF THIS HON'BLE COURT.
WPC Nos.27416 of 2023 &
APPENDIX OF WP(C) 29699/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER DATED 15.12.2022
ISSUED BY 1ST RESPONDENT
Exhibit P2 TRUE COPY OF THE NOTICE DATED 2.8.2023 ISSUED
BY 5TH RESPONDENT,NO.32AGSPB6119RIZY/2017-18
EXHIBIT P2 English Transilation of Exhibit P2
Exhibit P3 TRUE COPY OF THE ORDER DATED 25.8.2023 IN
W.P(C)NO.28921 OF 2023 OF THIS HON'BLE COURT
WPC Nos.27416 of 2023 &
APPENDIX OF WP(C) 29705/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 15-12-2020
Exhibit P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
FOR THE YEAR 2017-18 DTD. 21-02-2022
Exhibit P3 COPY OF ORDER IN WPC NO. 32854/2022 OF THIS
HON'BLE COURT DTD. 18-10-2022
WPC Nos.27416 of 2023 &
APPENDIX OF WP(C) 27416/2023
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE NOTICE IN FORM GST ASMT-10
DATED 22.09.2020
Exhibit P2 TRUE COPY OF THE NOTICE IN FORM GST DRC-01A
DATED 22.10.2020
Exhibit P3 TRUE COPY OF THE FORM GST ASMT-II DATED
06.11.2020
Exhibit P4 TRUE COPY OF THE REPLY IN PART B DATED
06.11.2020
Exhibit P5 TRUE COPY OF THE PERSONAL HEARING NOTICE
DATED 09.06.2023
