Kerala High Court
Sunny Jacob (Proprietor) vs Union Of India 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. 21447 OF 2023
PETITIONER:
SURESH THAZHATHUPARAMPIL THANKAPPAN,AGED 53 YEARS
PROPRIETOR, THAZHATHUPARAMPIL AGENCIES, PRAKASH,
THANKAMANI, IDUKKI, PIN - 685515
BY ADVS.
K.I.MAYANKUTTY MATHER
S.PARVATHI
KALLIYANI KRISHNA B.
RESPONDENTS:
1 STATE TAX OFFICER,OFFICE OF THE STATE TAX OFFICER, KERALA
STATE GOODS & SERVICES TAX DEPARTMENT, GROUND FLOOR, TAX
COMPLEX, PALLIKKAVALA, KATTAPPANA SOUTH P.O., IDUKKI, PIN -
685515
2 STATE TAX OFFICER (ARREAR RECOVERY,
TAX PAYER SERVICES, KERALA STATE GOODS & SERVICES TAX
DEPARTMENT, KATTAPPANA SOUTH P.O., IDUKKI, PIN - 685515
3 THE COMMISSIONER,OFFICE OF THE COMMISSIONER OF CENTRAL
EXCISE, CUSTOMS AND SERVICE TAX, COCHIN COMMISSIONERATE, CR
BUILDING, I.S. PRESS ROAD, ERNAKULAM NORTH P.O., KOCHI, PIN
- 682018
4 STATE OF KERALA,REPRESENTED BY ADDITIONAL CHIEF SECRETARY
(TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE
HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO, PIN -
695001
5 UNION OF INDIA,REPRESENTED BY THE SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK,
NEW DELHI, PIN - 110001
BY ADVS.
GOVERNMENT PLEADER
DENNIS VARGHESE
NAVANEETH.N.NATH
OTHER PRESENT:
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).21547/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.21447 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. 21547 OF 2023
PETITIONER:
MADHUSUDANAN NAIR K.G.,AGED 48 YEARS
PROPRIETOR, KUNNUMPURATH AGENCIES, 560/X, MANTHANAM,
KUNNAMTHANAM, PATHANAMTHITTA, KERALA., PIN - 689581
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 SUPERINTENDENT,CENTRAL GST AND CENTRAL EXCISE,
THIRUVALLA RANGE, CENTRAL TOWER, CROSS JN, M,C.ROAD,
THIRUVALLA., PIN - 689101
2 PRINCIPAL CHIEF COMMISSIONER OF CENTRAL GST,
CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, ERNAKULAM,
KOCHI, PIN - 682018
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,REPRESENTED
BY ITS CHAIRMAN, MINISTRY OF FINANCE, GOVERNMENT OF
INDIA, NORTH BLOCK, NEW DELHI., PIN - 110001
4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT
OF INDIA, NORTH BLOCK, NEW DELHI., PIN - 110001
5 STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF
SECRETARY (TAXES), GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM., PIN - 695001
BY
Sr.Adv.SREELAL N.WARRIER
Adv.SREEJITH P. R
By SRI MUHAMMAD RAFIQ SPL.G.P.
Adv.P.R.AJITH KUMAR
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).21447/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.21447 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. 21742 OF 2023
PETITIONER:
SOJAN N. GEORGE,AGED 55 YEARS,8/214 A, NELLICKAKUDY
HOUSE, VENGOOR WEST, MUDAKKUZHA, THURUTHY P.O,
ERNAKULAM, PIN - 683545
BY ADVS.
AJI V.DEV
S.SAJEEVAN
ALAN PRIYADARSHI DEV
RESPONDENTS:
1 THE STATE TAX OFFICER (WORKS CONTRACT),
STATE GOODS & SERVICES TAX DEPARTMENT, MATTANCHERRY
(PRESENTLY REDESIGNATED AS ASST.COMMISSIONER OF STATE
TAX, TAXPAYER SERVICES CIRCLE, STATE GST DEPARTMENT,
SGST COMPLEX, BAZAR ROAD, MATTANCHERRY ), PIN - 682002
2 THE DEPUTY COMMISSIONER OF STATE TAX,ARREAR RECOVERY,
STATE G.S.T DEPARTMENT, MINI CIVIL STATION, ALUVA, PIN
- 683101
3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
5 THE STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO
TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
Sr.Adv.SREELAL N.WARRIER
Adv.SREEJITH P. R
By SRI MUHAMMAD RAFIQ SPL.G.P.
J.VISHNU
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).21447/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.21447 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. 21762 OF 2023
PETITIONER:
THE TEA LEAF OF LIFE,G.N IYYER ROAD, WILLINGTON ISLAND,
ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER SRI.
KANT K JAMES, PIN - 682003
BY ADVS.
K.S.HARIHARAN NAIR
DHEERAJ SASIDHARAN
HARIMA HARIHARAN
G.REMADEVI
RAJATH R NATH
RESPONDENTS:
1 STATE TAX OFFICER,
OFFICE OF THE STATE TAX OFFICER, SGST DEPT., SECOND CIRCLE,
BAZAR ROAD, MATTANCHERRY, PIN - 682002
2 DEPUTY COMMISSIONER (ARREAR RECOVERY),
OFFICE OF THE JOINT COMMISSIONER, TAX PAYER SERVICES,
ERNAKULAM, SGST DEPT., PERUMANOOR P.O, THEVARA, PIN - 678001
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 OF TAXES, THIRUVANANTHAPURAM,
PIN - 695001
BY ADVS.
SUNIL.J
DENNIS VARGHESE,
Sr.Adv.SREELAL N.WARRIER
By SRI MUHAMMAD RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).21447/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.21447 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. 21811 OF 2023
PETITIONER:
K.K. SEETHI,AGED 66 YEARS, CEMENT STOCKIST, ERIYAD.
THRISSUR DISTRICT., PIN - 680666
BY ADVS.
S.ANIL KUMAR (TRIVANDRUM)
RAHUL A.
SABU C.J
APARNA ANIL
M.RAJAGOPAL
RESPONDENTS:
1 THE STATE TAX OFFICER,
STATE GOODS AND SERVICES TAX DEPARTMENT, TAX PAYER
SERVICES CIRCLE, MINI CIVIL STATION, KODUNGALLUR,
THRISSUR DISTRICT., PIN - 680664
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 ADVS.
P.VANDANA
DENNIS VARGHESE
Sr.Adv.SREELAL N.WARRIER
Adv.SREEJITH P. R
By SRI MUHAMMAD RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).21447/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.21447 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. 21850 OF 2023
PETITIONER:
CHERTHALA SERVICE CO-OPERATIVE BANK LTD. NO.1688,
AGED 56 YEARS,CHERTHALA-P.O, ALAPPUZHA. (REPRESENTED BY
SECRETARY IN CHARGE SRI. A.T.CHANDRA BABU), PIN - 688524
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
N.JAYAKUMAR
RESPONDENTS:
1 ASSISTANT COMMISSIONER,STATE TAX OFFICE, STATE GOODS &
SERVICES TAX DEPARTMENT, 3RD FLOOR, MINI CIVIL STATION,
KODATHI KAVALA, CHERTHALA, PIN - 688524
2 STATE TAX OFFICER (ARREAR RECOVERY), OFFICE OF THE JOINT
COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT, B.S.N.L.
BHAVAN, HEAD POST OFFICE ROAD, ALAPPUZHA, PIN - 688001
3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT,
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O,
THIRUVANANTHAPURAM., PIN - 695002
4 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY
(TAXES),GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
5 UNION OF INDIA, REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF
INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001
6 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,REPRESENTED BY
ITS CHAIRMAN,MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH
BLOCK, NEW DELHI, PIN - 110001
BY ADVS.
THUSHARA JAMES
Sr.Adv.SREELAL N.WARRIER
Adv.SREEJITH P. R
By SRI MUHAMMAD RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023,
ALONG WITH WP(C).21447/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC No.21447 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. 21921 OF 2023
PETITIONER:
CHANDRAMOHANAN,AGED 61 YEARS
PROPRIETOR M/S. MV TRADERS, VANIYAMBALAM, NILAMBUR
MALAPPURAM, PIN - 678007
BY ADVS.
R.JAIKRISHNA
T.G.MADHAVANUNNI
ANISH P.
NARAYANI HARIKRISHNAN
C.S.ARUN SHANKAR
RESPONDENTS:
1 UNION OF INDIA, MINISTRY OF FINANCE, GOVERNMENT OF
INDIA NORTH BLOCK, NEW DELHI P.O , NEW DELHI
REPRESENTED BY ITS SECRETARY, PIN - 110001
2 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAX DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM G.P.O.,
THIRUVANANTHAPURAM, PIN - 695001
3 STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, KOVILAKAM
ROAD, NILAMBUR MALAPPURAM, PIN - 679329
BY ADV M JAYAKRISHNAN VAZHOOR
By SRI MUHAMMAD RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).21447/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.21447 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. 21941 OF 2023
PETITIONER:
M/S. HILL VALLEY SUPERMARKET ,
V11/30A, HILL VALLEY TOWERS, SHORANUR ROAD,
THIROOR/MULANGUNNATHUKAVU, THRISSUR, REPRESENTED BY ITS
MANAGING PARTNER, SIJO K.J., PIN - 680581
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 STATE TAX OFFICER,STATE GOODS & SERVICES TAX
DEPARTMENT, III 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. SECRETERIAT, THIRUVANANTHAPURAM, PIN - 695001
Sr.Adv.SREELAL N.WARRIER
Adv.SREEJITH P. R
By SRI MUHAMMAD RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).21447/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.21447 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. 22164 OF 2023
PETITIONER:
SKARIAH ABRAHAM,AGED 62 YEARS
MUNDACKAL SUN BAKERY G-4/12, MUNDACKAL THIRUVANVANDOOR
CHENGANNUR ALAPPUZHA DT, PIN - 689109
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, CHENGANNUR
ALAPPUZHA, 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
Sr.Adv.SREELAL N.WARRIER
Adv.SREEJITH P. R
By SRI MUHAMMAD RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).21447/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.21447 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. 22364 OF 2023
PETITIONER:
M/S. FIVESTAR PLYWOOD,XL/350A, PANIPRA, ERNAKULAM
REPRESENTED BY ITS MANAGING PARTNER SRI. K.M. HAFIS,
PIN - 686692
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENTS:
1 THE DEPUTY COMMISSIONER OF STATE TAX, STATE G.S.T
DEPARTMENT, SPECIAL CIRCLE, PERUMBAVOOR (PRESENTLY RE-
DESIGNATED AS ASSISTANT COMMISSIONER OF STATE TAX, TAXPAYER
SERVICES CIRCLE, STATE G.S.T DEPARTMENT, MINI CIVIL STATION,
KOTHAMANGALAM, PIN - 686691
2 THE DEPUTY COMMISSIONER OF STATE TAX,
ARREAR RECOVERY, STATE G.S.T DEPARTMENT, MINI CIVIL STATION,
ALUVA,, PIN - 683101
3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW
DELHI, PIN - 110001
4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH
BLOCK, NEW DELHI, PIN - 110001
5 THE STATE OF KERALA ,
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
ALFRED LIONEL WINSTON M
Sr.Adv.SREELAL N.WARRIER
Adv.SREEJITH P. R
By SRI MUHAMMAD RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).21447/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.21447 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. 22444 OF 2023
PETITIONER:
PADMAKUMAR.G, PROPRIETOR, AGED 47 YEARS
LAKSHMI CONSTRUCTION, PADMALAYAM, PALLARIMANGALAM,
MAVELIKKARA, ALAPPUZHA, PIN - 690107
BY ADV V.DEVANANDA NARASIMHAM
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER (WC), KSGST DEPARTMENT, BSNL
BHAVAN, HEAD POST OFFICE ROAD, ALAPPUZHA, PIN - 688001
2 STATE OF KERALA REPRESENTED BY ITS SECRETARY,DEPARTMENT
OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
3 STATE TAX OFFICER (ARREAR RECOVERY), ALAPPUZHA
O/O THE JOINT COMMISSIONER, KSGST DEPARTMENT, BSNL
BHAVAN, HEAD POST OFFICE ROAD, ALAPPUZHA, PIN - 688001
4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY,MINISTRY
OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI, PIN -
110023
BY ADV PRAVEEN K.V
By SRI MUHAMMAD RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).21447/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.21447 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. 22550 OF 2023
PETITIONER:
M/S. CHALIYAR RURAL CO-OPERTIVE SOCIETY LIMITED NO. M - 786
(CHALIYAR CONSUMER MARKET), NALAKATH BUILDINGS, AKAMPADAM,
ERANHIMANGAD, MALAPPURAM - 679 323, REPRESENTED BY ITS
SECRETARY SRI: PROMOD CHERIYAN
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
G.S.SAJI
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,
GOODS & SERVICE TAX DEPARTMENT, KOVILAKAM ROAD, NILAMBUR,
MALAPPURAM, PIN - 679323
2 THE DEPUTY COMMISSIONER (ARREAR RECOVERY)
OFFICE OF THE TAX PAYER SERVICES, JOINT COMMISSIONER (ARREAR
RECOVERY), B2 BLOCK CIVIL STATION, MALAPPURAM, PIN - 676505
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , 110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT.
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
5 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK,
NEW DELHI, PIN - 110001
BY ADV Premsankar R
Sr.Adv.SREELAL N.WARRIER
Adv.SREEJITH P. R
By SRI MUHAMMAD RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).21447/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.21447 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. 22677 OF 2023
PETITIONER:
M/S.SVS SPETSII,AGED 44 YEARS
PANAVALLLY, CHERTHALA, ALAPPUZHA REPRESENTED BY ITS
MANAGING PARTNER SHAJEESH.C.I., PIN - 688526
BY ADVS.
HRITHWIK D. NAMBOOTHIRI
P.N.DAMODARAN NAMBOODIRI
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NEW DELHI, PIN - 110023
2 STATE OF KERALA
REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
3 COMMISSIONER,9TH FLOOR, TAX TOWER, KILLIPALAM,
KARAMANA.P.O, THIRUVANANTHAPURAM, PIN - 695001
4 ASSISTANT COMMISSIONER
STATE TAX OFFICE, MINI CIVIL STATION, STATE GST
DEPARTMENT, CHERTHALA, PIN - 688524
5 STATE TAX OFFICER,STATE TAX OFFICE, MINI CIVIL STATION,
STATE GST DEPARTMENT, CHERTHALA, PIN - 688524
6 STATE TAX OFFICER (ARREAR RECOVERY)
O/O THE JOINT COMMISSIONER, TAX PAYERS SERVICES, STATE
GST DEPARTMENT, ALAPPUZHA, PIN - 688001
Adv.SREEJITH P. R
By SRI MUHAMMAD RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).21447/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.21447 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. 22814 OF 2023
PETITIONER:
M/S K.S. STORES,
NEAR VILLAGE OFFICE, A.M. ROAD, PERUMBAVOOR, ERNAKULAM
DISTRICT, PIN 683542, REPRESENTED BY ITS SOLE
PROPRIETOR, KUTTIKKATHOTTATHIL SALIM.K.A., AGED 53, S/O
ALIYAR, RESIDING AT KUTTIKKATHOTTATHIL, MUDICAL.P.O.,
PERUMBAVOOR, ERNAKULAM DISTRICT, PIN - 683547
BY ADV P.M.POULOSE
RESPONDENTS:
1 THE STATE TAX OFFICER,1ST CIRCLE, MINI CIVIL STATION,
PERUMBAVOOR, ERNAKULAM DISTRICT, PIN - 683542
2 DEPUTY COMMISSIONER,ARREAR RECOVERY, STATE GOODS & SERVICE
TAX DEPARTMENT, MINI CIVIL STATION, ALUVA, ERNAKULAM
DISTRICT,, PIN - 683101
3 COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA.P.O.,
THIRUVANANTHAPURAM,, PIN - 695002
4 STATE OF KERALA,REPRESENTED BY ADDITIONAL CHIEF SECRETARY
(TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,, PIN -
695001
5 UNION OF INDIA
REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW
DELHI,, PIN - 110001
6 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,REPRESENTED BY
ITS CHAIRMAN, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI,, PIN - 110001
BY ADVS.
M JAYAKRISHNAN VAZHOOR
A.K.PREETHA A.K.
Sr.Adv.SREELAL N.WARRIER
By SRI MUHAMMAD RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).21447/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.21447 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. 22830 OF 2023
PETITIONER:
M/S.HAPPY AGENCIES,AGED 43 YEARS
VALARA, ADIMALI, IDUKKI, REPRESENTED BY ITS PARTNER
SREEJITH.M.A, PIN - 685561
BY ADVS.
HRITHWIK D. NAMBOOTHIRI
P.N.DAMODARAN NAMBOODIRI
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NEWDELHI, PIN - 110023
2 STATE OF KERALA
REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
3 COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT,
9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA.P.O,
THIRUVANANTHAPURAM, PIN - 695001
4 DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX
DEPARTMENT, SPECIAL CIRCLE-1, ERNAKULAM, PIN - 682018
5 ASSISTANT COMMISSIONER,STATE GST DEPARTMENT, TAX PAYER
SERVICES CIRCLE, ADIMALI, PIN - 685561
BY ADV K.SUDHINKUMAR
Adv.SREEJITH P. R
By SRI MUHAMMAD RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).21447/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.21447 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. 22956 OF 2023
PETITIONER:
KASSIM ROWTHER BASHEER,AGED 48 YEARS
PROPRIETOR, M/S. K M R STORES, X/336, VADAKKENCHERRY,
PALAKKAD, PIN - 678683
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 ASSISTANT COMMISSIONER
STATE GOODS & SERVICES TAX DEPARTMENT, ALATHUR,
PALAKKAD DISTRICT, PIN - 678541
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. SECRETERIATE, THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
Kiran M.S.
Thanuja Roshan George
Sr.Adv.SREELAL N.WARRIER
Adv.SREEJITH P. R
By SRI MUHAMMAD RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).21447/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.21447 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. 23445 OF 2023
PETITIONER:
SMEDIA XPOSE,SIVA NIVAS, PARUTHIPULLI.P.O., PALAKKAD,
RUN BY ITS SOLE PROPRIETOR, SUNIL KUMAR.T.K., AGED 44,
S/O.KRISHNANKUTTY, SIVA NIVAS, THRITHAMARA VILLAGE,
PARUTHYPULLI P.O., PALAKKAD, PIN - 678573
BY ADV P.M.POULOSE
RESPONDENTS:
1 STATE TAX OFFICER,
STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, WORKS
CONTRACT, OFFICE OF THE JOINT COMMISSIONER, PERUMANOOR.P.O.,
ERNAKULAM DISTRICT, PIN - 682015
2 THE ASSISTANT COMMISSIONER
STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, ALATHUR,
PALAKKAD,, PIN - 678541
3 THE DEPUTY COMMISSIONER OF STATE TAX
ARREAR RECOVERY, STATE GOODS & SERVICE TAX DEPARTMENT,
PALAKKAD DISTRICT,, PIN - 678001
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
7 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,REPRESENTED BY
ITS CHAIRMAN, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI,, PIN - 110001
BY ADV G.MAHESWARY
By SRI MUHAMMAD RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).21447/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.21447 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. 23490 OF 2023
PETITIONER:
VIJAYAN SUDHA @ SUDHA VIJAYAN,AGED 62 YEARS
PROPRIETRIX, M/S SUDHA MEDICALS, KUMARAPURAM PO,
ALAPPUZHA DISTRICT, PIN - 690548
BY ADV A.KRISHNAN
RESPONDENTS:
1 STATE TAX OFFICER,STATE GOODS & SERVICE TAX DEPARTMENT,
OFFICE OF THE STATE TAX OFFICER 6TH FLOOR, REVENUE
TOWER, HARIPAD, PIN - 690514
2 JOINT COMMISSIONER APPEALS II
OINT COMMISSIONER APPEALS II, STATE GOODS & SERVICE TAX
DEPARTMENT, TAX COMPLEX, ASRAAMAM, 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 AND CUSTOMS,GST POLICY
WING, NORTH BLOCK, NEW DELHI - 110 001, REPRESENTED BY
PRINCIPAL COMMISSIONER (GST)., PIN - 110001
5 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM ., PIN - 695001
6 STATE TAX OFFICER,(ARREAR RECOVERY) OFFICE OF JOINT
COMMISSIONER, TAX PAYER SERVICES, STATE GOODS & SERVICE
TAX DEPARTMENT, ALAPPUZHA, PIN - 688001
BY ADVS.
Sr.Adv.SREELAL N.WARRIER
Adv.SREEJITH P. R
By SRI MUHAMMAD RAFIQ SPL.G.P.
M.SHAJNA
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).21447/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.21447 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. 23709 OF 2023
PETITIONER:
ABRAHAM KURIAKOSE,AGED 65 YEARS
PROPRIETOR OF M/S PAKSON MEDICALS, 13/697, MARKET
CHENGANNUR ALAPPUZHA DISTRICT, PIN - 689109
BY ADVS.
HARISANKAR V. MENON
PARVATHY MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, CHENGANNUR,
ALAPPUZHA, 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 Sr.Adv.SREELAL N.WARRIER
Adv.SREEJITH P. R
By SRI MUHAMMAD RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).21447/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.21447 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. 24070 OF 2023
PETITIONER:
KATTIPARAMBIL FRANCIS ANTONY, PROPRIETOR, ERNAKULAM
AGED 70 YEARS,JERRY MEDICALS, CORPORATION COMPLEX,
19/1708, PALLURUTHY, ERNAKULAM, PIN - 682006
BY ADV V.DEVANANDA NARASIMHAM
RESPONDENTS:
1 THE STATE TAX OFFICER, MATTANCHERY,FIRST CIRCLE, KSGST
DEPARTMENT, MATTANCHERRY, KOCHI, PIN - 682002
2 THE 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
By SRI MUHAMMAD RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).21447/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.21447 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. 24145 OF 2023
PETITIONER:
V.S. ANEESHKUMAR,AGED 40 YEARS
VANAJAVILASAM, CHOTTUPARA P.O., PARATHODU, IDUKKI, PIN
- 685552
BY ADVS.
P.S.SOMAN
T.RADHAMONY
RESPONDENTS:
1 STATE TAX OFFICER,TAX PAYER SERVICES CIRCLE,
STATE GOODS & SERVICE TAX DEPARTMENT, KATTAPPANA,
KATTAPPANA SOUTH P.O., IDUKKI, PIN - 685515
2 UNION OF INDIA
REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001,
PIN - 110001
3 STATE OF KERALA
REPRESENTED BY THE, COMMISSIONER OF STATE TAX, TAX
TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-, PIN - 695002
4 PRINCIPAL CHIEF COMMISSIONER OF CGST & CENTRAL EXCISE,
OFFICE OF THE CHIEF COMMISSIONER, CENTRAL REVENUE
BUILDING, I S PRESS ROAD, KOCHI., PIN - 682018
BY ADVS.
VISHNU RAJAGOPAL
VISHNU JAYAPALAN
Sr.Adv.SREELAL N.WARRIER
By SRI MUHAMMAD RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).21447/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.21447 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. 24213 OF 2023
PETITIONER:
SUNNY JACOB (PROPRIETOR),AGED 52 YEARS,M/S.NOBLE AUTO
INSTRUMENTS, KANJANI ROAD, THRISSUR, PIN - 680004
BY ADVS.
HRITHWIK D. NAMBOOTHIRI
P.N.DAMODARAN NAMBOODIRI
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NEW DELHI, PIN - 110023
2 STATE OF KERALA
REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
3 COMMISSIONER,STATE GOODS AND SERVICE TAX DEPARTMENT,
9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA.P.O,
THIRUVANANTHAPURAM, PIN - 695001
4 DEPUTY COMMISSIONER OF STATE TAX
STATE GOODS AND SERVICES DEPARTMENT, SPECIAL CIRCLE,
POOTHOLE, THRISSUR, PIN - 680004
5 STATE TAX OFFICER
STATE GST DEPARTMENT, TAX PAYER SERVICES CIRCLE,
THRISSUR CITY, POOTHOLE, THRISSUR, PIN - 680004
BY
Adv.SREEJITH P. R
By SRI MUHAMMAD RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).21447/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.21447 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. 24306 OF 2023
PETITIONER:
M/S. BELLA PAINTS, REPRESENTED BY ITS MANAGING PARTNER,
JOSE. P.A,AGED 51 YEARS
495, FG, PANAVALLY, CHERTHALA, ALAPPUZHA, PIN - 688526
BY ADVS.
V.DEVANANDA NARASIMHAM
P.H.RIYAS
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER, ALAPPUZHA,KSGST DEPARTMENT,
MINI CIVIL STATION, CHERTHALA, ALAPPUZHA, PIN - 688524
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
BY ADV K.K.Sethukumar
By SRI MUHAMMAD RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).21447/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.21447 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. 24686 OF 2023
PETITIONER:
ATTUVATHALA SERVICE CO-OPERATIVE BANK LTD. NO.1541
AGED 47 YEARS
KAINAKARY-P.O. ALAPPUZHA (REPRESENTED BY ITS SECRETARY SMT.
SUNITHA KUMARI), PIN - 688501
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 STATE TAX OFFICER,STATE GOODS & SERVICES TAX DEPARTMENT,
HARIPPAD, ALAPPUZHA, PIN - 690514
2 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 ADVS.
THUSHARA JAMES
SUNIL.J
Sr.Adv.SREELAL N.WARRIER
Adv.SREEJITH P. R
By SRI MUHAMMAD RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023,
ALONG WITH WP(C).21447/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC No.21447 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. 24826 OF 2023
PETITIONER:
JINI STORES,649/CSP/LLL, KURUPPAMKULANGARA, CHERTHALA ,
REPRESENTED BY ITS PROPRIETOR SRI. RAJAN JOY, PIN - 688539
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE G.S.T DEPARTMENT, MINI CIVIL STATION, CHERTHALA - 688
524 (PRESENTLY RE-DESIGNATED AS ASSISTANT COMMISSIONER OF
STATE TAX, TAXPAYER SERVICES CIRCLE, ALAPPUZHA NORTH, STATE
GST DEPARTMENT, MINI CIVIL STATION, ALAPPUZHA, KERALA, PIN -
688013
2 THE DEPUTY COMMISSIONER OF STATE TAX, ARREAR RECOVERY, STATE
GST DEPARTMENT, BSNL BUILDING, SECOND FLOOR, HEAD POST
OFFICE ROAD, ALAPPUZHA, PIN - 688001
3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW
DELHI, PIN - 110001
4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH
BLOCK, NEW DELHI, PIN - 110001
5 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
Murleekrishnan R
Sr.Adv.SREELAL N.WARRIER
Adv.SREEJITH P. R
By SRI MUHAMMAD RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023, ALONG WITH WP(C).21447/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.21447 of 2023 &
conn.cases 26
JUDGMENT
[WP(C) Nos.21447/2023, 21547/2023, 21742/2023, 21762/2023,
21811/2023, 21850/2023, 21921/2023, 21941/2023, 22164/2023,
22364/2023, 22444/2023, 22550/2023, 22677/2023, 22814/2023,
22830/2023, 22956/2023, 23445/2023, 23490/2023, 23709/2023,
24070/2023, 24145/2023, 24213/2023, 24306/2023, 24686/2023,
24826/2023]
This batch of writ petitions contains three sets of cases.
In some cases, the respective supplier had remitted the tax
(GST) but not reflected in their return GSTR due to some
technical reasons. Another set of petitioners are those who
have received the goods or services and have valid tax
invoices, proof of payment of the value of goods along with
the GST component to the respective suppliers, but the
respective suppliers had not remitted the GST on the supply
made by them to the petitioners. The third set of petitioners
are those who are in possession of the invoice but have no
clear proof of payment of consideration and tax towards the
inward supply and might not have received goods in their
possession. Common questions of facts and law are involved
in these writ petitions. These writ petitions have been
WPC No.21447 of 2023 &
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
WPC No.21447 of 2023 &
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
WPC No.21447 of 2023 &
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 30th 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.
WPC No.21447 of 2023 &
(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 No.21447 of 2023 &
APPENDIX OF WP(C) 21547/2023
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF NOTICE IN FORM GST ASMT 10 DATED
23..08..2022 FOR THE YEAR 2017-18 ISSUED BY
THE 1ST RESPONDENT.
Exhibit-P2 TRUE COPY OF THE REPLY IN FORM GST ASMT 11
DATED 29..03..2023 FILED BEFORE THE 1ST
RESPONDENT.
Exhibit-P3 TRUE COPY OF THE ASSESSMENT ORDER IN GST DRC
07 UNDER DIN 20230358TH0301722147DATED
31..03..2023 ISSUED U/S 73 FOR THE YEAR 2017-
18 BY THE 1ST RESPONDENT.
Exhibit-P4 TRUE COPY OF THE ORDER DATED 10..11..2022 IN
W.P.(C) 24243/2022 OF THIS HON'BLE COURT.
Exhibit-P4(a) TRUE COPY OF THE ORDER DATED 12..1..2023 IN
W.P.(C) 30146/2022 OF THIS HON'BLE COURT.
WPC No.21447 of 2023 &
APPENDIX OF WP(C) 21742/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73
OF THE GST ACTS FOR 2017-18 DATED: 17.06.2022
Exhibit P1(a) TRUE COPY OF THE SUMMARY OF THE
ORDER/RECOVERY NOTICE ISSUED IN FORM GST DRC-
07 FOR 2017-18 DATED: 17.06.2022
WPC No.21447 of 2023 &
APPENDIX OF WP(C) 21762/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE ORDER DATED 27-06-2022 ISSUED BY
THE 1ST RESPONDENT FOR THE YEAR 2017-18
Exhibit P2 COPY OF THE ORDER DATED 04-08-2022 ISSUED BY
THE 1ST RESPONDENT FOR THE YEAR 2017-18
Exhibit P3 COPY OF THE REVENUE RECOVERY NOTICE DATED 18-
05-2023 ISSUED BY THE 2ND RESPONDENT
Exhibit P3(a) COPY OF THE REVENUE RECOVERY NOTICE DATED 18-
05-2023 ISSUED BY THE 2ND RESPONDENT
Exhibit P4 COPY OF THE RECTIFICATION PETITION DATED 27-
06-2023 SUBMITTED BY THE PETITIONER
Exhibit P5 COPY OF THE INTERIM ORDER IN WP© NO.
16985/2023 DATED 29-05-2023 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
WPC No.21447 of 2023 &
APPENDIX OF WP(C) 21811/2023
PETITIONER EXHIBITS
Exhibit P1 A COPY OF THE NOTICE DATED 16-02-2022 ISSUED
BY THE 1ST RESPONDENT
Exhibit P1(a) A COPY OF THE SUMMARY OF SHOW-CAUSE NOTICE IN
FORM GST DRC-01 DATED 16-02-2022 ISSUED BY
THE 1ST RESPONDENT
Exhibit P2 A COPY OF THE REPLY DATED 28-02-2022 FILED BY
THE PETITIONER
Exhibit P3 A COPY OF THE ORDER DATED 24-06-2023 ISSUED
BY THE 1ST RESPONDENT
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 No.21447 of 2023 &
APPENDIX OF WP(C) 21850/2023
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF NOTICE IN FORM GST ASMT-10 FOR
2017-18 DATED 14..08..2020 ISSUED BY THE 1ST
RESPONDENT
Exhibit-P2 TRUE COPY OF THE PURCHASE REPORT FOR 2017-18
EVIDENCING THE CLAIM OF INPUT TAX CREDIT
AVAILED BY THE PETITIONER.
Exhibit-P3 TRUE COPY OF THE REPLY DATED 27..08..2020
FILED BY PETITIONER BEFORE THE 1ST RESPONDENT
AGAINST EXT-P1 NOTICE.
Exhibit-P4 TRUE COPY OF THE ORDER WITH REFERENCE
NO.ZJ3202220044631 DATED 10..02..2022 AND THE
ACCOMPANYING SUMMARY ORDER ISSUED BY THE 1ST
RESPONDENT
Exhibit-P5 TRUE COPY OF THE RECOVERY NOTICE
NO.32AAAJT1507H1ZH/ 2017-18 DATED 05..5..2023
ISSUED BY THE 2ND RESPONDENT.
Exhibit-P6 TRUE COPY OF THE ORDER DATED 11..11..2022 IN
W.P.(C) 32054/2022 OF THIS HON'BLE COURT
WPC No.21447 of 2023 &
APPENDIX OF WP(C) 21921/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE OF NOTICE IN FORM GST ASMT-
10 DATED 17.10.2020
Exhibit P2 TRUE COPY OF THE REPLY FILED BY THE
PETITIONER DATED 17.12.2020
Exhibit P3 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY
THE 3RD RESPONDENT DATED 06.08.2021
Exhibit P4 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY
THE 3RD RESPONDENT TO THE PETITIONER DATED
05.02.2022
Exhibit P5 TRUE COPY OF THE SUMMARY ORDER IN FORM GST
DRC-07 ISSUED BY THE 3RD RESPONDENT TO THE
PETITIONER DATED 05.02.2022
Exhibit P6 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN WP(C) 34128/2022 DATED
28.10.2022
Exhibit P7 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN AND WP(C) 38964/2022 DATED
5.12.2022
Exhibit P8 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN AND WP(C) 19913/2023 DATED
20.6.2023
WPC No.21447 of 2023 &
APPENDIX OF WP(C) 21941/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 06-07-2022
Exhibit P2 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT
DTD. 26-08-2022
Exhibit P3 COPY OF ORDER IN WPC NO. 31157/2022 OF THIS
HON'BLE COURT DTGD. 30-09-2022
WPC No.21447 of 2023 &
APPENDIX OF WP(C) 22164/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ORDER ISDSUED BY THE 1ST RESPONDENT
FOR THE YEAR 2017-18 DTD. 28-01-2022
Exhibit P2 COPY OF APPEAL PETITION FILED BY
THEPETITIONER BEFORE THE 2ND RESPONDENT DTD.
23-05-2022
Exhibit P3 COPY OF APPELLATE ORDER IN GSTA (ALPY) 109/22
ISSUED BY THE 2ND RESPONDENT DTD. 30-09-2022
Exhibit P4 COPY OF ORDER IN WPC NO. 20918/2023 OF THIS
HON'BLE COURT DTD. 27-06-2023
WPC No.21447 of 2023 &
APPENDIX OF WP(C) 22364/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED
U/S. 73 OF THE GST ACTS FOR 2017-18 DATED:
11.02.2022
Exhibit P2 TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73
OF THE GST ACTS FOR 2017-18 DATED: 29.10.2022
Exhibit P2(a) TRUE COPY OF THE ORDER U/S. 73 OF THE GST
ACTS FOR 2017-18 DATED: 09.11.2022.
Exhibit P2(b) TRUE COPY OF THE SUMMERY OF THE ORDER ISSUED
IN FORM GST DRC-07 FOR 2017-18 DATED:
09.11.2022
Exhibit P3 TRUE COPY OF THE REVENUE RECOVERY NOTICE
ISSUED BY THE 2ND RESPONDENT DATED:
07.06.2023
WPC No.21447 of 2023 &
APPENDIX OF WP(C) 22444/2023
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE ASMT-10 NOTICE DATED 23-11-
20 ISSUED U/S 61 OF THE GST ACTS FOR THE YEAR
2017-18 BY 1ST RESPONDENT ON THE PETITIONER.
Exhibit-P2 TRUE COPY OF THE REPLY DATED 23-12-2020
AGAINST EXBT-P1 SHOW CAUSE NOTICE FOR THE
YEAR 2017-18 FILED BY THE PETITIONER THROUGH
GSTN WEBSITE BEFORE 1ST RESPONDENT.
Exhibit-P3 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 29-
07-2021 ISSUED U/S 73(1) OF GST ACTS FOR THE
YEAR 2017-18 BY 1ST RESPONDENT TO THE
PETITIONER.
Exhibit-P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 16-
02-2022 PASSED U/S 73 OF THE GST ACTS, 2017
DEMANDING TAX, INTEREST AND PENALTY IN FORM
GST DRC-07 BY 1ST RESPONDENT FOR THE YEAR
2017-18.
Exhibit-P5 TRUE COPY OF NOTIFICATION NO.49/2019-CENTRAL
TAX DATED 09-10-2019 ISSUED BY THE 4TH
RESPONDENT U/S 164 OF THE CGST ACT.
Exhibit-P6 TRUE COPY OF ONE OF THE INTERIM ORDER PASSED
BY THIS HON'BLE COURT IN WP(C) NO.18991 OF
2023 DATED 15-06-2023.
Exhibit-P7 TRUE COPY OF THE ARREAR NOTICE DATED 09-06-
2023 DEMANDING TAX, INTEREST AND PENALTY
LEVIED FOR THE YEAR 2017-18 BY 3RD
RESPONDENT.
WPC No.21447 of 2023 &
APPENDIX OF WP(C) 22550/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
FOR THE YEAR 2017-18 DTD. 14-01-2022
Exhibit P2 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT
DTD. 30-05-2023
Exhibit P3 COPY OF ORDER IN WPC NO. 29479/22 OF THIS
HON'BLE COURT DTD. 16-09-2022
WPC No.21447 of 2023 &
APPENDIX OF WP(C) 22677/2023
PETITIONER EXHIBITS
Exhibit - P1 TRUE COPY OF THE NOTICE IN ASMT-10 REFERENCE
NO.NIL DATED 15.05.2020 IS ISSUED BY THE 4TH
RESPONDENT .
Exhibit - P2 TRUE COPY OF THE REPLY DATED 17.08.2020
SUBMITTED BEFORE THE 4TH RESPONDENT.
Exhibit -P3 TRUE COPY OF THE SHOW CAUSE NOTICE NO.SCN-
ASMT10/AD3206200033014/ 2017 -18 DATED
12.08.2021 ISSUED BY THE 4TH RESPONDENT .
Exhibit - P4 TRUE COPY OF THE REPLY IN DRC-06 DATED
30.08.2021 SUBMITTED BEFORE THE 5TH
RESPONDENT.
Exhibit - P5 TRUE COPY OF THE ORDER UNDER SECTION 73 OF
THE ACT ALONG WITH DRC-07 BEARING
NO.32ADBFS7066G1Z4/2017-18 DATED 15.07.2022
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 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 REVENUE RECOVERY NOTICE NO.
32ADBFS7066G1Z4 /2017-18 DATED 03.07.2023 FOR
THE YEAR 2017-18 ISSUED BY THE 6TH RESPONDENT
TO THE PETITIONER .
Exhibit - P12 TRUE COPY OF THE INTERIM ORDER IN W.P.
(C).NO.18583/2023 DATED 09.06.2023
WPC No.21447 of 2023 &
APPENDIX OF WP(C) 22814/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE NOTICE IN FORM GST ASMT-10
DATED 24.7.2020 ISSUED BY THE 1ST RESPONDENT
TO THE PETITIONER
Exhibit P2 TRUE COPY OF THE REPLY DATED 19.11.2021 SENT
BY THE PETITIONER TO THE 1ST RESPONDENT
Exhibit P3 TRUE COPY OF REPLY DATED 31.12.2021 SENT BY
THE PETITIONER TO THE 1ST RESPONDENT
Exhibit P4 TRUE COPY OF THE SAID SHOW CAUSE NOTICE DATED
2.2.2022 ISSUED BY 1ST RESPONDENT TO THE
PETITIONER HAVING REFERENCE
NO.32FFXPS7275N1Z6/2017-18
Exhibit P5 TRUE COPY OF THE SAID ASSESSMENT ORDER
NO.32FFXPS7275NIZ6/DRC-07/2017-18 DATED
31.5.2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P6 TRUE COPY OF THE SAID DEMAND NOTICE DATED
1.6.2022 IN FORM GST DRC-07 ISSUED BY 1ST
RESPONDENT TO THE PETITIONER HAVING REFERENCE
NO.ZD3206222000644Y
Exhibit P7 TRUE COPY OF THE RECOVERY NOTICE
NO.32FFXPS7275NIZ6 DATED 1.6.2023 ISSUED BY
THE 2ND RESPONDENT TO THE PETITIONER
Exhibit P8 TRUE COPY OF THE INTERIM ORDER DATED
11.11.2022 IN W.P.(C) NO.32054/2022 OF THE
HON'BLE HIGH COURT OF KERALA
WPC No.21447 of 2023 &
APPENDIX OF WP(C) 22830/2023
PETITIONER EXHIBITS
Exhibit - P1 TRUE COPY OF THE NOTICE IN ASMT-10 REFERENCE
32AAFFH3223H1ZW/2017-18 DATED 24.09.2020 IS
ISSUED BY THE 4TH RESPONDENT.
Exhibit - P2 TRUE COPY OF THE REPLY IN ASMT-11 DATED
20.09.2021 SUBMITTED BEFORE THE 4TH
RESPONDENT.
Exhibit - P3 TRUE COPY OF THE SHOW CAUSE NOTICE REF.NO.
32AAFFH3223H1ZW/DRC-01/2017-18 DATED
31.05.2023 ISSUED BY THE 5TH RESPONDENT .
Exhibit - P4 TRUE COPY OF THE REPLY IN DRC-06 DATED
22.06.2023 SUBMITTED BEFORE THE 5TH
RESPONDENT .
Exhibit - P5 TRUE COPY OF THE ORDER UNDER SECTION 73(1) OF
THE ACT ALONG WITH DRC-07 BEARING NO.
32AAFFH3223H1ZW/DRC-01/2017-18 DATED
06.07.2023 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 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.18583/2023 DATED 09.06.2023.
WPC No.21447 of 2023 &
APPENDIX OF WP(C) 22956/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ORDER NO. 32ACYPB4179P1ZW/DRC-07-
26/2017-18 ISSUED BY THE 1ST RESPONDENT FOR
THE YEAR 2017-18 DTD. 08-06-2022
Exhibit P2 COPY OF CIRCULAR NO. 183/15/2022-GST ISSUEDF
BY THE GOVT. OF INDIA, MINISTRY OF FINANCE,
NEW DELHI DTD.27-12-2022
Exhibit P3 COPY OF ORDER IN WOPC NO. 31157/22 OF THIS
HON'BLE COURT DTD. 30-09-2022
WPC No.21447 of 2023 &
APPENDIX OF WP(C) 23445/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE RECOVERY NOTICE
NO.32ARZPK0498AIZO/2023 DATED 20.6.2023
ISSUED BY THE 3RD RESPONDENT TO THE
PETITIONER
Exhibit P2 TRUE COPY OF THE NOTIFICATION NO.06/2023 -
CENTRAL TAX DATED 31.3.2023 ISSUED BY
GOVERNMENT OF INDIA, MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE), CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
Exhibit P3 TRUE COPY OF THE FORM GST ASMT - 10 DATED
3.7.2020 ISSUED BY 1ST RESPONDENT TO THE
PETITIONER
Exhibit P4 TRUE COPY OF SHOW CAUSE (CASE ID NO.DRC 01-
40/2017-18/ALATHUR STO DATED 24.2.2022 ISSUED
BY 2ND RESPONDENT TO THE PETITIONER
Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER
NO.32ARZPK0498AIZO/DRC-07-30/2017-18 DATED
14.6.2022 ISSUED BY 2ND RESPONDENT TO THE
PETITIONER
Exhibit P6 TRUE COPY OF THE FORM GST DRC-07 DEMAND
NOTICE (REFERENCE NO.ZD3206220144733T) DATED
14.6.2022 ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER
Exhibit P7 TRUE COPY OF THE INTERIM ORDER DATED
11.11.2022 IN W.P.(C) NO.32054/2022 OF THE
HON'BLE HIGH COURT OF KERALA
WPC No.21447 of 2023 &
APPENDIX OF WP(C) 23490/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER DATED
25.2.2022,NO.11/STO-1/SEC-
73/32BITPS4582BIZO/17-18
Exhibit P2 TRUE COPY OF THE NOTICE DATED 9.06.2023
NO.32BITPS4582BIZO/17-18 ISSUED BY R6
Exhibit P3 TRUE COPY OF THE ORDER DATED 21.11.2022 IN
WP(C) NO.36054/2022 OF THIS HONOURABLE COURT
WPC No.21447 of 2023 &
APPENDIX OF WP(C) 23709/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18 DTD. 08-02-
Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT DTD. 24-05-2022
Exhibit P3 COPY OF APPELLATE ORDER ISSUED BY THE 2ND
RESPOONDENT DTD. 29-09-2022
Exhibit P4 COPY OF ORDER IN WPC NO. 35979/22 OF THIS
HON'BLE COURT DTD. 10-11-2022
WPC No.21447 of 2023 &
APPENDIX OF WP(C) 24070/2023
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF FORM GSTR-9 ANNUAL RETURN E-
FILED ON 03-07-2019 FOR THE YEAR 2017-18 U/S
44 OF THE GST ACTS BY THE PETITIONER BEFORE
1ST RESPONDENT .
Exhibit-P2 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 19-
07-22 ISSUED FOR THE YEAR 2017-18 U/S 73 OF
THE GST ACTS BY 1ST RESPONDENT TO THE
PETITIONER .
Exhibit-P3 TRUE COPY OF THE REPLY DATED 20-08-22 FILED
IN FORM GST DRC-06 UNDER RULE 142(4) OF THE
GST RULES, 2017 BEFORE 1ST RESPONDENT BY THE
PETITIONER .
Exhibit-P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 05-
07-2023 PASSED U/S 73 AND SEC. 50 OF THE GST
ACTS, 2017 DEMANDING TAX, INTEREST AND
PENALTY IN FORM GST DRC-07 BY 1ST RESPONDENT
FOR THE YEAR 2017-18 .
Exhibit-P5 TRUE COPY OF NOTIFICATION NO.49/2019-CENTRAL
TAX DATED 09-10-2019 ISSUED BY THE 3RD
RESPONDENT U/S 164 OF THE CGST ACT.
Exhibit-P6 TRUE COPY OF ONE OF THE INTERIM ORDER PASSED
BY THIS HON'BLE COURT IN WP(C) NO.18991 OF
2023 DATED 15-06-2023.
WPC No.21447 of 2023 &
APPENDIX OF WP(C) 24145/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE REGISTRATION CERTIFICATE
ISSUED TO THE PETITIONER
Exhibit P2 TRUE COPY OF THE ORDER NO.
32ATXPA6637K1ZA/2017-18 DATED 20-06-
2023ISSUED BY THE 1ST RESPONDENT
Exhibit P3 COPY OF THE INTERIM ORDER PASSED BY THIS
COURT IN W.P.(C).11086/ 2022 DATED 31-03-
2022.
WPC No.21447 of 2023 &
APPENDIX OF WP(C) 24213/2023
PETITIONER EXHIBITS
Exhibit - P1 TRUE COPY OF THE NOTICE IN ASMT-10 REFERENCE
32AEMPJ6862P1ZU DATED 22.06.2020 IS ISSUED BY
THE 4TH RESPONDENT.
Exhibit - P2 TRUE COPY OF THE SHOW CAUSE NOTICE
NO.32AEMPJ6862P1ZU/2017-18 DATED 07.07.2021
UNDER SECTION 73 OF THE KGST/CGST ACT ISSUED
BY THE 4TH RESPONDENT .
Exhibit - P3 TRUE COPY OF THE REMAINDER NOTICE-1
NO.ZD320523007424X DATED 12.05.2023 ISSUED BY
THE 5TH RESPONDENT .
Exhibit - P4 TRUE COPY OF THE REMAINDER NOTICE-2 NO.
ZD320623007830U DATED 10.06.2023 ISSUED BY
THE 5TH RESPONDENT .
Exhibit - P5 TRUE COPY OF THE ORDER UNDER SECTION 73(1) OF
THE ACT ALONG WITH DRC-07 BEARING REF.
NO.ZD320723010683Q DATED 19.07.2023 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 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.22830/2023 DATED 20.07.2023.
WPC No.21447 of 2023 &
APPENDIX OF WP(C) 24306/2023
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE FORM GST ASMT-10 NOTICE
ISSUED U/S 61 OF THE GST ACTS DATED 03-07-
2020 FOR THE YEAR 2017-2018 BY 1ST RESPONDENT
ON THE PETITIONER.
Exhibit-P2 TRUE COPY OF REPLY DATED 30-01-2021 FILED
AGAINST EXBT-P1 SHOW CAUSE NOTICE FOR THE
YEAR 2017-2018 BY PETITIONER THROUGH GSTN
PORTAL BEFORE THE 1ST RESPONDENT.
Exhibit-P3 TRUE COPY OF SHOW CAUSE NOTICE DATED 24-08-21
FOR THE YEAR 2017-18 PROPOSING TO COMPLETE
ASSESSMENT ISSUED U/S 73(1) OF GST ACTS BY
1ST RESPONDENT TO PETITIONER.
Exhibit-P4 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 01-
09-2021 ISSUED U/S 73(1) OF GST ACTS ALONG
WITH FORM GST DRC-01 UNDER RULE 142(1) (A) OF
GST RULES, 2017 FOR THE YEAR 2017-18 BY 1ST
RESPONDENT TO THE PETITIONER.
Exhibit-P5 TRUE COPY OF ASSESSMENT ORDER DATED 24-06-
2023 PASSED U/S 73 DEMANDING TAX, INTEREST
U/S 50 AND PENALTY U/S 73(9) OF THE GST ACTS,
2017 ALONG WITH FORM GST DRC-07 UNDER RULE
142(5) OF THE GST RULES, 2017 BY 1ST
RESPONDENT FOR THE YEAR 2017-18.
Exhibit-P6 TRUE COPY OF THE NOTIFICATION NO.49/2019-
CENTRAL TAX DATED 09-10-2019 ISSUED BY 3RD
RESPONDENT U/S 164 OF THE CGST ACT.
Exhibit-P7 TRUE COPY OF ONE OF THE INTERIM ORDER PASSED
BY THIS HON'BLE COURT IN WP(C) NO.18991 OF
2023 DATED 15-06-2023.
WPC No.21447 of 2023 &
APPENDIX OF WP(C) 24686/2023
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE PROCEEDINGS/ORDER OF
ASSESSMENT U/S 73(9) OF THE GST ACTS FOR THE
YEAR 2017-18 DATED 25..05..2022 ISSUED BY THE
1ST RESPONDENT.
Exhibit-P2 TRUE COPY OF THE APPEAL MEMORANDUM DATED
23..06..2022 IN FORM GST APL-01 ALONG WITH
ANNEXURE SUBMITTED BEFORE THE 2ND RESPONDENT.
Exhibit-P3 TRUE COPY OF THE PAYMENT RECEIPT CHALLAN
DATED 23..6..2022 SUBMITTED BEFORE THE 2ND
RESPONDENT.
Exhibit P4 TRUE COPY OF THE APPELLATE ORDER DATED
22..08..2022 IN GSTA (ALPY) 149/2022 ISSUED
BY THE 2ND RESPONDENT
Exhibit-P5 TRUE COPY OF ARREAR NOTICE
NO.32AADAA0691H1Z5/2017-18 DATED 10..7..2023
ISSUED BY THE 3RD RESPONDENT.
Exhibit-P6 TRUE COPY OF THE ORDER DATED 13..6..2023 IN
W.P.(C) 40251/2022 OF THIS HON'BLE COURT.
WPC No.21447 of 2023 &
APPENDIX OF WP(C) 24826/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73
OF THE GST ACTS FOR 2017-18 DATED: 26.07.2022
Exhibit P1(a) TRUE COPY OF THE ORDER U/S. 73 OF THE GST
ACTS FOR 2017-18 DATED: 27.07.2022
Exhibit P1(b) TRUE COPY OF THE SUMMERY OF THE ORDER ISSUED
IN FORM GST DRC-07 FOR 2017-18 DATED: 27-07-
Exhibit P2 TRUE COPY OF THE REVENUE RECOVERY NOTICE
ISSUED BY THE 2ND RESPONDENT DATED:
19.07.2023
WPC No.21447 of 2023 &
APPENDIX OF WP(C) 21447/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE NOTICE DATED 27.10.2020
ISSUED BY THE STATE TAX OFFICER 1(WC),
KATTAPPANA
Exhibit P2 TRUE COPY OF THIS NOTICE DATED 5.2.2022
ISSUED BY THE 1ST RESPONDENT
Exhibit P3 TRUE COPY OF THIS ORDER ISSUED BY THE 1ST
RESPONDENT DATED 21.3.2022
Exhibit P4 TRUE COPY OF THE NOTICE DATED 28.4.2023
ISSUED BY THE 2ND RESPONDENT
Exhibit P5 TRUE COPY OF THE RECONCILIATION STATEMENT
ALONG WITH ITS ANNEXURES
Exhibit P6 TRUE COPY OF THIS ORDER DATED 14.6.2023 IN
W.P.(C) NO. 19181/2023 OF THIS HON'BLE COURT
Exhibit P7 TRUE COPY OF THE CIRCULAR NO. 183/15/2022-GST
DATED 27.12.2022 ISSUED BY THE 5TH RESPONDENT
