Kerala High Court
Green Point Gas Services vs State Tax Officer on 4 June, 2024
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
WPC Nos.2469/2023 & conn.cases 1
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 2469 OF 2023
PETITIONER:
REJANI.N, AGED 48 YEARS
PROPRIETRESS, GAYATHRI TRADERS, INDUSTRIAL ESTATE,
UMAYANALLOOR, KOLLAM DISTRICT-691589, PIN - 691589
BY ADVS.
RAHUL A.
S.ANIL KUMAR (TRIVANDRUM)
SABU C.J
M.RAJAGOPAL
APARNA ANIL
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS AND SERVICE TAX DEPARTMENT, CHATHANNOOR,
KOLLAM DISTRICT-691572, PIN - 691572
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 SREEJITH P. R
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
8.11.2023, ALONG WITH WP(C).3489/2023, 4088/2023 AND CONNECTED
CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 3489 OF 2023
PETITIONER:
M/S. ASIAN TILES & GRANITES
RANDAMKUTTY, KAYAMKULAM, ALAPPUZHA, REPRESENTED BY
ABDUL WAHID, MANAGING PARTNER., PIN - 690502
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, KAYAMKULAM,
ALAPPUZHA, PIN - 690502
2 THE JOINT COMMISSIONER (APPEALS)-II
KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, BAPPUJI
NAGAR, ASRAMOM, KOLLAM, PIN - 691002
3 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW
DELHI, PIN - 110001
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY
PRINCIPAL COMMISSIONER (GST)., PIN - 110001
5 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC,
GSTN, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 4088 OF 2023
PETITIONER:
GOOD LINK FURNITURE
175-A,B,C, PEEKAY BUILDING, PEZHAKKAPPILLY P.O.,
MUVATTUPUZHA, ERNAKULAM DISTRICT, REPRESENTED BY ITS
MANAGING PARTNER, SURESH P.S., AGED 53 YEARS, S/O.
P.K.SREEDHARAN, PIN - 686573
BY ADVS.
R.MURALEEDHARAN
ANIE GEORGE
RESPONDENTS:
1 THE STATE TAX OFFICER-3
STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL
STATION, 2ND FLOOR, MUVATTUPUZHA, ERNAKULAM DISTRICT,
PIN - 686669
2 THE JOINT COMMISSIONER OF STATE TAXES
STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY,
PIN - 682002
3 THE COMMISSIONER OF STATE TAXES
TAX TOWER, KILLIPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695002
4 STATE OF KERALA
REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001
5 UNION OF INDIA
REPRESENTED BY THE SECRETARY TO GOVERNMENT, DEPARTMENT
OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NEW DELHI, PIN - 110001
SRI. MUHAMED RAFIQ-SPL.GP,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 4363 OF 2023
PETITIONER:
GREEN POINT GAS SERVICES,
AGED 52 YEARS
XXIII/326, GROUND FLOOR, 16 NP TOWER, WEST FORT,
SANKARAYYARA ROAD, THRISSUR-680004. (REPRESENTED BY THE
PROPRIETOR ABDUL KABEER C.K.), PIN - 680004
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
JOE PAUL MAMPILLY
RESPONDENTS:
1 STATE TAX OFFICER,
STATE GOODS & SERVICES TAX DEPARTMENT, 3RD CIRCLE, GST
COMPLEX, POOTHOLE, THRISSUR-680 004., PIN - 680004
2 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O,
THIRUVANANTHAPURAM-695002., PIN - 695002
3 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF
SECRETARY (TAXES)
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695001.,
PIN - 695001
4 UNION OF INDIA
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT
OF INDIA, NORTH BLOCK, NEW DELHI - 110001., PIN -
110001
5 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI - 110001., PIN - 110001
BY ADV THUSHARA JAME, SRI. MUHAMED RAFIQ-SPL.GP, SRI.
P.R. SREEJITH -SC, GSTN,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 5641 OF 2023
PETITIONER:
M/S. PARAYIL AGENCIES
19/56, PARAYIL ENCLAVE, M. G. ROAD, POOTHOLE, THRISSUR
REPRESENTED BY ITS MANAGING PARTNER MIRAJ DIVAKARAN
PARAYIL, PIN - 680004
BY ADV SANTHOSH P.ABRAHAM
RESPONDENTS:
1 THE STATE TAX OFFICER
THIRD CIRCLE, KERALA STATE GOODS & SERVICES TAX
DEPARTMENT STATE TAX COMPLEX, POOTHOLE, THRISSUR, PIN -
680004
2 THE COMMISSIONER OF STATE TAX
KERALA STATE GOODS & SERVICES TAX DEPARTMENT TAX TOWER
KARAMANA, THIRUVANANTHAPURAM, PIN - 695002
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY THE PRINCIPAL COMMISSIONER (GST), PIN - 110001
4 STATE OF KERALA
REPRESENTED BY THE SECRETARY TO GOVERNMENT TAXES
DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
BY ADV VISHNU JAYAPALAN, SRI. MUHAMED RAFIQ-SPL.GP,
SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-
SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 6882 OF 2023
PETITIONER:
N. PRABHAKARAN NAIR,AGED 74 YEARS, PROPRIETOR, M/S
BHAGAVATHY STORES, BP III/1442, BALARAMAPURAM P.O.,
THIRUVANANTHAPURAM-, PIN - 695501
BY ADV P.S.SOMAN
RESPONDENTS:
1 STATE TAX OFFICER,
STATE GOODS & SERVICE TAX DEPARTMENT, MINI CIVIL
STATION, NEYYATTINKARA THIRUVANANTHAPURAM, PIN - 695121
2 UNION OF INDIA,REPRESENTED BY THE SECRETARY, MINISTRY
OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW
DELHI, 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
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 15524 OF 2023
PETITIONER:
SAHITYA PRAVARTHAKA CO-OPERATIVE SOCIETY LTD.NO.2458
(SPCS),SPCS BUILDING, K.K. ROAD, KOTTAYAM-686001.
(REPRESENTED BY SANTHOSHKUMAR. S, SECRETARY)
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 DEPUTY COMMISSIONER OF STATE TAX,
STATE GOODS & SERVICES TAX DEPARTMENT, CIVIL STATION,
KOTTAYAM, COLLECTORATE, PIN - 686002
2 DEPUTY COMMISSIONER,
ARREAR RECOVERY, STATE GOODS & SERVICES TAX DEPARTMENT,
CIVIL STATION, KOTTAYAM, COLLECTORATE-686002
3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O,
THIRUVANANTHAPURAM-695002.
4 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF
SECRETARY (TAXES), GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM - 695001.
5 UNION OF INDIA, REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT
OF INDIA, NORTH BLOCK, NEW DELHI - 110001.
6 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110001.
BY ADV THUSHARA JAMES
SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC,
GSTN, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 15553 OF 2023
PETITIONER:
M/S V.R CONSTRUCTIONS,AGED 52 YEARS
47/288, C-12, SHAKKAZ ARCADE, GOOD SHED ROAD,
THALASSERY, KANNUR KERALA- 670101, REPRESENTED BY ITS
MANAGING PARTNER RAMESHAN. K, S/O SANKARAN, NOW
RESIDING AT VILLA NO. 38, HEERA VAASTHU HILLS, ALATHARA
ROAD, SREEKARAYAM P.O, NEAR COLLEGE OF ENGINEERING,
TRIVANDRUM-, PIN - 695017
BY ADVS.
P.T.SHEEJISH
DIVYA RAVINDRAN
RESPONDENTS:
1 THE STATE TAX OFFICER (WORKS CONTRACT)
STATE GST DEPARTMENT, THAVAKKARA P.O KANNUR, KERALA- .,
PIN - 670002
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
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
8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 16237 OF 2023
PETITIONER:
M/S. EKK INFRASTRUCTURE LIMITED
E9,E10, 2ND FLOOR, MUNICIPAL VEGETABLE MARKET BUILDING,
ALUVA-MUNNAR ROAD, PERUMBAVOOR, REPRESENTED BY ITS
MANAGING DIRECTOR SRI. SANJU MUHAMMED, PIN - 683542
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
RAJATH R NATH
G.REMADEVI
DHEERAJ SASIDHARAN
RESPONDENTS:
1 DEPUTY COMMISSIONER (WORKS CONTRACT),STATE GOODS AND
SERVICES TAX DEPARTMENT, MATTANCHERRY, PIN - 682002
2 DEPUTY COMMISSIONER
TAX PAYER SERVICES DIVISION, SGST DEPT., 2ND FLOOR,
MINI CIVIL STATION, MUVATTUPUZHA, PIN - 686669
3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (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, NEW DELHI, PIN - 110001
5 STATE OF KERALA
5. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO
TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
NAVANEETH.N.NATH
ALFRED LIONEL WINSTON M, 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
8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 16479 OF 2023
PETITIONER:
MAJEED K.J,AGED 52 YEARS, KANJIRATHINGAL GLASS HOUSE, V/22A
& V22 B, PATHALAM, KUTTIKATTUKARA, ERNAKULAM DISTRICT., PIN
- 683504
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 STATE TAX OFFICER,STATE GOODS & SERVICES TAX DEPARTMENT
K.A.P. COMMERCIAL COMPLEX, PUMP JUNCTION, RAILWAY
STATION ROAD, ALUVA, ERNAKULAM DISTRICT., PIN - 683101
2 DEPUTY COMMISSIONER,ARREAR RECOVERY, STATE GOODS &
SERVICE TAX DEPARTMENT, MINI CIVIL STATION, ALUVA., PIN
- 683101
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
ALFRED LIONEL WINSTON M
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 8.11.2023,
ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 16873 OF 2023
PETITIONER:
M/s KITE MEDIA PROMOTORS,
519A, FAZAL COTTAGE, STAR JUNCTION, M.C.ROAD, KOTTAYAM
REPRESENTED BY ITS MANAGING PARTNER C.M. HAROON
RASHEED, PIN - 686001
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
S.SAJEEVAN
DEVADAS D.M.
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER,
STATE GOODS AND SERVICES TAX DEPARTMENT, SECOND CIRCLE,
GST COMPLEX, KOTTAYAM 686 001 PRESENTLY ASSISTANT
COMMISSIONER OF STATE TAX, TAXPAYER SERVICES CIRCLE,
KOTTAYAM TOWN, GST COMPLEX, NAGAMPADOM, KOTTAYAM, PIN -
686001
2 THE DEPUTY COMMISSIONER OF ARREAR RECOVERY,
STATE G.S.T DEPARTMENT, COLLECTORATE BUILDING,
COLLECTORATE P.O, KOTTAYAM, PIN - 686002
3 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI,
PIN - 110001
4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
5 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV N.J.ASHWIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023,
ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 16879 OF 2023
PETITIONER:
MEERAN PAINAYIL SHUKKOOR,AGED 56 YEARS,S/O. MEERAN,
PROPRIETOR, PALNAYIL BAKERY, XIX, 22 M N, THODUPUZHA
ROAD, MUVATTUPUZHA, EMAKULAM DISTRICT, PIN - 686661
BY ADVS.
R.MURALEEDHARAN
DR.ANIES GEORGE
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER,
STATE GOODS AND SERVICES TAX DEPARTMENT, MUVATTUPUZHA,
ERNAKULAM DISTRICT, PIN - 682030
2 THE JOINT COMMISSIONER OF STATE TAXES,STATE GOODS AND
SERVICES TAX DEPARTMENT, MATTANCHERRY, PIN - 682002
3 THE COMMISSIONER OF STATE TAXES
TAX TOWER, KILLIPALAM, KARANANA P.O. ,
THIRUVANANTHAPURAM, PIN - 695002
4 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO
GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
THIMVANANTHAPURAM, PIN - 695001
5 UNION OF INDIA, REPRESENTED BY THE SECRETARY TO
GOVERNMENT, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NEW DELHI, PIN - 110001
BY ADV K.V.SREE VINAYAKAN
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 17724 OF 2023
PETITIONER:
MATHEW ABRAHAM, AGED 44 YEARS
MELETHIL AGENCIES MELETHIL BUILDINGS ARANMULA
PATHANAMTHITTA, PIN - 689533
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT, MINI CIVIL STATION,
PATHANAMTHITTA, PIN - 689645
2 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST, PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN, SRI.
SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 17801 OF 2023
PETITIONER:
VARGHESE GEORGE,AGED 73 YEARS
S/O. GEORGE,PROPRIETOR, AISWARYA METALS, X/ 143,
VARAKUKALAYIL, NEDUMKANDAM,IDUKKI DISTRICT.685553
BY ADVS.
R.MURALEEDHARAN
R.RAMAKRISHNAN POTTY
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS AND SERVICE TAX DEPARTMENT, NEDUMKANDAM,
IDUKKI., PIN - 685553
2 THE JOINT COMMISSIONER (APPEALS)
STATE GOODS AND SERVICES TAX DEPARTMENT, SASTRI ROAD,
KOTTAYAM,, PIN - 682015
3 THE JOINT COMMISSIONER OF STATE TAXES,
STATE GOODS AND SERVICES TAX DEPARTMENT, IDUKKI,
KATTAPPANA, PIN - 685508
4 THE COMMISSIONER OF STATE TAXES
TAX TOWER, KILLIPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM., PIN - 695002
5 STATE OF KERALA
REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM,, PIN - 695001
6 UNION OF INDIA
REPRESENTED BY THE SECRETARY TO GOVERNMENT, DEPARTMENT
OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NEW DELHI., PIN - 110001
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 18379 OF 2023
PETITIONER:
M/S VARIETY FASHIONS
IV/692, M.C ROAD,KOOTHATTUKULAM,ERNAKULAM, REPRESENTED
BY ITS PARTNER SMT. TIBY THANKACHAN, PIN - 686662.
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
RAJATH R NATH
G.REMADEVI
DHEERAJ SASIDHARAN
RESPONDENTS:
1 ASSISTANT COMMISSIONER
STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL
STATION, MUVATTUPUZHA,, PIN - 686669
2 UNION OF INDIA
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY ADV M.S.AMAL DHARSAN
SRI. MUHAMED RAFIQ-SPL.GP, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 18870 OF 2023
PETITIONER:
V.M. JABBAR,AGED 55 YEARS
PROPRIETOR, M/S. SOUTHERN TIMBERS, KAVUMKARA, MARKET
ROAD MUVATTUPUZHA ,-686673 ERNAKULAM DISTRICT
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, MINI CIVIL
STATION, MUVATTUPPUZHA ERNAKULAM 686673
2 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT,THIRUVANANTHAPURAM, PIN - 695001
BY ADV RAJESH KUMAR T.K
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
8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 19156 OF 2023
PETITIONER:
U.M.S INDUSTRIES GROUP,
1/400,402,403, THEKKUMURI-P.O, CHERPULASSERY, PALAKKAD,
REPRESENTED BY ITS MANAGING PARTNER SRI. M.P.
SATHEESH., PIN - 679506
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENTS:
1 THE DEPUTY COMMISSIONER (ASSESSMENT),
SPECIAL CIRCLE, STATE G.S.T DEPARTMENT, GST COMPLEX,
PALAKKAD - 678 001 (PRESENTLY RE-DESIGNATED AS
ASSISTANT COMMISSIONER OF STATE TAX, TAXPAYER SERVICES
CIRCLE, STATE GST DEPARTMENT, MINI CIVIL STATION,
OTTAPALAM), PIN - 679104
2 THE DEPUTY COMMISSIONER OF STATE TAX (ARREAR RECOVERY),
STATE G.S.T DEPARTMENT, STATE G.S.T. COMPLEX, PALAKKAD-
678001., PIN - 678001
3 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-
110001., PIN - 110001
4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI-110001., PIN - 110001
5 THE STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM-695001., PIN - 695001
BY 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
8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 19181 OF 2023
PETITIONER:
M/S. CASA FURNIRTURE (P) LTD.
CHAPPANANGADI, PONMALA, MALAPPURAM , REPRESENTED BY ITS
MANAGING DIRECTOR, HAMZA, PIN - 676503
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE SUPERINTENDENT OF CENTRAL TAX & CENTRAL EXCISE
MALAPPURAM RANGE, CENTRAL GOODS AND SERVICES TAX
DEPARTMENT, AWWAL TOWER, MIDDLE HILL, MALAPPURAM, PIN -
676505
2 DEPUTY COMMMISSIONER
CENTRAL TAX AND CENTRAL EXCISE, MALAPPURAM DIVISION,
AWWAL TOWER, MIDDLE HILL, MALAPPURAM, PIN - 676505
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 DEPARTMENT, GOVT. SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
M.S.AMAL DHARSAN
Murleekrishnan R CGC
SRI. MUHAMED RAFIQ-SPL.GP, Sr.Adv.SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 19459 OF 2023
PETITIONER:
PULIMANTHODI SAIDALI HAJI P.T., AGED 81 YEARS
PROPRIETOR, M/S. P T STORES, 16/297 A,B,C, THOOTHA,
MALAPPURAM, PIN - 679357
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE DEPUTY COMMISSIONER OF STATE TAX
STATE GODOS & SERVICES TAX DEPARTMENT, MALAPPURAM AT
MANJERI, PIN - 676121
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
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
8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 19774 OF 2023
PETITIONER:
JOBY JOHN, PROPRIETOR
AGED 47 YEARS
FRANCHUS AGENCIES, 23/589, CHERTHALA, PIN - 688524
BY ADV V.DEVANANDA NARASIMHAM
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER
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 STATE TAX OFFICER (ARREAR RECOVERY)
O/O THE JOINT COMMISSIONER, KSGST DEPARTMENT, BSNL
BHAVAN, 2ND FLOOR, OPPOSITE 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
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 20441 OF 2023
PETITIONER:
WINS AUTO SALES,
15/293/A, MURYANKARA PINARMUNDA MILMA ROAD, PERINGALA,
KUNNATHUNAD, ERNAKULAM, REPRESENTED BY ITS MANAGING
PARTNER SRI. SHARFUDDIN P.K, PIN - 683565
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
G.REMADEVI
DHEERAJ SASIDHARAN
RAJATH R NATH
RESPONDENTS:
1 DEPUTY COMMISSIONER,
SGST DEPT.,SPECIAL CIRCLE-II, THEVARA, PERUMANOOR P.O,
ERNAKULAM, PIN - 682015
2 ASSISTANT STATE TAX OFFICER,
TAX PAYER SERVICES CIRCLE, SGST DEPT., KUNNATHUNADU,
ALUVA, SECOND FLOOR, MINI CIVIL STATION, PERUMBAVOOR,
PIN - 683542
3 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY (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, NEW DELHI, PIN - 110001
5 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY ADV T.K.RAJESHKUMAR
SRI. MUHAMED RAFIQ-SPL.GP, Sr.Adv.SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 20559 OF 2023
PETITIONER:
REGAL MEDICALS, XXV/1, JAIHIND MARKET BUILDING, BLOCK-
A, M.O. ROAD, THRISSUR, PIN: 680 001, REPRESENTED BY
ITS MANAGING PARTNER, P. A. SADATH.
BY ADVS.
S.ANIL KUMAR (TRIVANDRUM)
SAJU.K.PERUTTY
SABU C.J
RAHUL A.
RESPONDENTS:
1 THE STATE TAX OFFICER,
STATE GOODS AND SERVICE TAX DEPARTMENT, FOURTH CIRCLE,
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 STATE OF KERALA,REPRESENTED BY THE SECRETARY, TAXES
DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001
BY ADVS.
K.VIJAYAN
SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 20704 OF 2023
PETITIONER:
ALFA ARCHITECTURAL SYSTEMS
17/1760-H, M.P.K. BUILDING, MUTHALAKULAM, KOZHIKODE,
KERALA REPRESENTED BY ITS MANAGING PARTNER SAJAL
MOHAMED T.P.M, PIN - 673001
BY ADVS.
M.K.HAJARA
C.RAMACHANDRAN
HOWLATH JAHAN
RESPONDENTS:
1 STATE TAX OFFICER,TAX PAYER SERVICES CIRCLE,
CHALAPPURAM STATE GOODS AND SERVICES TAX DEPARTMENT,
G.S.T. COMPLEX JAWAHAR NAGAR, KOZHIKODE, PIN - 673006
2 STATE TAX OFFICER, (WORKS CONTRACT)
OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND
SERVICE TAX DEPT., KOZHIKODE-., PIN - 673001
3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRYOF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
REPRESNETED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI -110001, PIN - 110001
5 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
K.K.Sethukumar CGC
DENNIS VARGHESE SRI. MUHAMED RAFIQ-SPL.GP, Sr.Adv.SRI.
SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 21074 OF 2023
PETITIONER:
HINDUSTAN PLYWOODS,AGED 40 YEARS,1,5/1694, ALUVA-MUNNAR
ROAD, MARAMPILLY, PERUMBAVOOR (REPRESENTED BY THE
PARTNER SRI. M.H. RASHEED), PIN - 683547
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 STATE TAX OFFICER-4,STATE GOODS & SERVICES TAX
DEPARTMENT,1ST CIRCLE, PERUMBAVOOR, PIN - 683542
2 DEPUTY COMMISSIONER,ARREAR RECOVERY, TAX PAYER SERVICES,
STATE GOODS & SERVICE TAX DEPARTMENT, MINI CIVIL STATION,
ALUVA, PIN - 683101
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
S.KRISHNA
AJOY P.B.
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 8.11.2023,
ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 21305 OF 2023
PETITIONER:
BIJU SEBASTIAN, PROPRIETOR,AGED 35 YEARS
M/S SLEEP STYLE, XVI/324A, THEKKATH ARCADE NH ROAD,
KARUKUTTY, ANGAMALY- REPRESENTED BY VISHNU R PILLAI
POWER OF ATTORNEY HOLDER -VERSUS-, PIN - 683576
BY ADVS.
P.S.SOMAN
T.RADHAMONY
RESPONDENTS:
1 STATE TAX OFFICER, STATE GOODS & SERVICE TAX
DEPARTMENT, ANGAMALY, ERNAKULAM, PIN - 683572
2 UNION OF INDIA , REPRESENTED BY THE SECRETARY, MINISTRY
OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW
DELHI, 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
5 DEPUTY COMMISSIONER OF STATE TAX (ARREAR RECOVERY)
TAX PAYER SERVICES, STATE GOODS & SERVICE TAX
DEPARTMENT MINI CIVIL STATION, ALUVA, PIN - 683101
BY ADVS.
VISHNU PRADEEP
DENNIS VARGHESE, SRI. MUHAMED RAFIQ-SPL.GP, Sr.Adv.SRI.
SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE
COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & conn.cases 26
JUDGMENT
[WP(C) Nos.2469/2023, 3489/2023, 4088/2023, 4363/2023, 5641/2023,
6882/2023, 15524/2023, 15553/2023, 16237/2023, 16479/2023,
16873/2023, 16879/2023, 17724/2023, 17801/2023, 18379/2023,
18870/2023, 19156/2023, 19181/2023, 19459/2023, 19774/2023,
20441/2023, 20559/2023, 20704/2023, 21074/2023, 21305/2023]
This batch of writ petitions contains three sets of cases.
In some cases, the respective supplier had remitted the tax
(GST) but not reflected in their return GSTR due to some
technical reasons. Another set of petitioners are those who
have received the goods or services and have valid tax
invoices, proof of payment of the value of goods along with
the GST component to the respective suppliers, but the
respective suppliers had not remitted the GST on the supply
made by them to the petitioners. The third set of
petitioners are those who are in possession of the invoice
but have no clear proof of payment of consideration and tax
towards the inward supply and might not have received
goods in their possession. Common questions of facts and
law are involved in these writ petitions. These writ
petitions have been tagged and heard along with W.P.(C)
Nos.31559/2019 and connected matters. The controversy
has been decided by judgment of even date.
2. The same points arise in the instant batch
of writ petitions. The operative portion of the judgment
reads as follows:
"99. The Government had realized the difficulty in the initial
roll out of the GST regime under the CGST/SGST Act and
considered that GSTR 2A was not available initially in the
Finance years 2017-2018 and 2018-2019 during the
implementation of GST. In order to resolve all bona fide
claims and mistakes, Circular No.183/15/2022- GST dated
27.12.2022 and Circular No. 193/05/2023- GST dated
17.07.2023 have been issued. Circulars cover the period from
the introduction of GST till Section 16(2)
(aa) was introduced with effect from 01.01.2022. The ITC
can be availed by the recipient for the bona fide scenarios
listed in those Circulars on submitting proof of payment to
the Government by the supplier. Therefore, if, during the
pendency of these writ petitions, the petitioners who
could have got the benefits of these Circulars and could
not avail the benefits within the time limit prescribed, may
approach the appropriate GST authority within a period of
thirty days from today to avail the benefit of the aforesaid
Circulars, if the same is/are applicable to their case. The
GST authorities will examine the claim of the individual
dealer by applying the provisions of the Circulars, and it
will grant applicable relief to eligible dealers.
100. Prior to the amendment in Section 39 by the
Finance Act 2022, the date for furnishing the return under
Section 39 was 30th September. Considering the
difficulties in the initial stage of the implementation of the
GST regime, its understanding, and compliance, the
Legislature effected the amendment and extended the
time for filing the return for September to 30th November
in each succeeding Financial Year. The amendment is only
procedural to ease the difficulties initially faced by the
dealers / taxpayers. Therefore, where for the period from
01.07.2017 till 30.11.2022, if a dealer has filed the return
after 30th September and the claim for ITC was made
before 30th November, the claim for ITC of such dealer
should also be processed if he is otherwise entitled to
claim the ITC. It has been pointed out in several cases
which are pending before this Court that the claim was
made before 30th November of the succeeding Financial
Year, but the relevant period was 20th October, which was
the extended date for furnishing the return under Section
39 for the month of September. Therefore, if a person has
furnished the return for the month of September till 30th
November, their claim should also be considered and
processed and should not be rejected if the dealer did not
furnish the return for the month of September on or
before 20th October. This amendment being procedural
has to be given retrospective effect and, therefore, it is
provided that it should be treated that the time limit for
furnishing the return for the month of September is 30th
November in each Financial Year with effect from
01.07.2017, considering the peculiar nature of difficulties
in the initial period of implementation of the GST regime.
So far as the challenge to the constitutional validity of
Section 16(2)(c) and Section 16(4) is concerned, the same is
rejected.
Result:
101. The liberty is granted to the petitioners,
who can claim the benefit of the two Circulars, namely,
Circular No. 183/15/2022- GST dated 27.12.2022 and
Circular No. 193/05/2023- GST dated 17.07.2023 to make
their claim within one month from today before the
appropriate authority who shall examine the claim of the
individual dealer and process the claim.
101.1 The time limit for furnishing the return for
the month of September is to be treated as 30 th November
in each financial year with effect from 01.07.2017, in
respect of the petitioners who had filed their returns for
the month of September on or before 30th November,
and their claim for ITC should be processed, if they are
otherwise eligible for ITC."
Hence, by adopting the reasoning, observations and
conclusions recorded in the judgment dated 04.06.2024 in W.P.
(C) Nos.31559/2019 and connected matters, these writ
petitions stand disposed of.
All Interlocutory Applications regarding interim
matters stand closed.
Sd/- DINESH KUMAR SINGH
JUDGE
CSS/JJJ
APPENDIX OF WP(C) 3489/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT DTD. 21-12-2021
Exhibit P2 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT
DTD. 19-04-2022
Exhibit P3 COPY OF ORDER IN WPC NO. 31157/2022 OF THIS
HON'BLE COURT
APPENDIX OF WP(C) 4088/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ANNUAL RETURN FILED BY THE
PETITIONER IN FORM GSTR 9, DATED 03.01.2020
Exhibit P2 TRUE COPY OF THE NOTICE IN FORM GST ASMT -10
NO.32AAPFG9723M1ZV/ASMT-10/2017-18 DATED
02.11.2020 ISSUED BY THE 1ST RESPONDENT
Exhibit P3 TRUE COPY OF THE DETAILED OBJECTIONS FILED BY
THE PETITIONER ON RECEIPT OF THE NOTICE,
DATED 16.01.2021
Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE
NO.32AAPFG9723M1ZV/2017-18 DATED 20.09.2022
ISSUED BY THE 1ST RESPONDENT
Exhibit P5 TRUE COPY THE ASSESSMENT ORDER PASSED BY THE
1ST RESPONDENT UNDER S.73(1) OF THE SGST/CGST
ACT, 2017, DATED.15 .12.2022
APPENDIX OF WP(C) 4363/2023
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE MONTHLY RETURN IN FORM GSTR
3B FOR THE MONTH OF MARCH 2018 FILED BY THE
PETITIONER ON 21..10..2019.
Exhibit-P2 TRUE COPY OF THE MONTHLY RETURN IN FORM GSTR
3B FOR THE MONTH OF MARCH 2019 FILED BY THE
PETITIONER ON 28..1..2020.
Exhibit-P3 TRUE COPY OF THE ASSESSMENT ORDER AND THE
SUMMARY OF THE ORDER IN FORM GST DRC 07 FOR
2017-18 DATED 22..8..2022 ISSUED BY THE 1ST
RESPONDENT.
Exhibit-P4 TRUE COPY OF THE ASSESSMENT ORDER AND THE
SUMMARY OF THE ORDER IN FORM GST DRC 07 FOR
2018-19 DATED 19..12..2022 ISSUED BY THE 1ST
RESPONDENT.
Exhibit-P5 TRUE COPY OF THE REPRESENTATION FILED BY THE
PETITIONER BEFORE THE 1ST RESPONDENT ON
10..1..2023.
Exhibit-P6 TRUE COPY OF THE ORDER DATED 10..11..2022 IN
W.P.(C) 24243/2022 OF THIS COURT.
APPENDIX OF WP(C) 5641/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER
NO.32AANFP9941NIZI/2018-19 DATED 17-10-2022
ISSUED BY THE 1ST RESPONDENT
APPENDIX OF WP(C) 6882/2023
PETITIONER EXHIBITS
Exhibit p1 TRUE COPY OF THE REGISTRATION CERTIFICATE
ISSUED TO THE PETITIONER
Exhibit P2 TRUE COPY OF THE ORDER NO. DRC 07 GSTN
32ANMPN7479B2ZS/2017-18 DATED 16-12-2022
ISSUED BY THE 1ST RESPONDENT
Exhibit P3 TRUE COPY OF THE PRESS RELEASE ISSUED BY THE
CBIC DATED 04-05-2018.
Exhibit P4 COPY OF THE INTERIM ORDER PASSED BY THIS
COURT IN W.P.(C).11086/ 2022 DATED 31-03-2022
APPENDIX OF WP(C) 15524/2023
PETITIONER EXHIBITS
Exhibit-P! TRUE COPY OF NOTICE IN FORM GST ASMT 10 DATED
30..3..2022 FOR THE YEAR 2017-18 ISSUED BY
THE 1ST RESPONDENT.
Exhibit-P2 TRUE COPY OF NOTICE IN FORM GST ASMT 10 DATED
30..3..2022 FOR THE YEAR 2018-19 ISSUED BY
THE 1ST RESPONDENT.
Exhibit-P3 TRUE COPY OF NOTICE IN FORM GST ASMT 10 DATED
30..3..2022 FOR THE YEAR 2019-20 ISSUED BY
THE 1ST RESPONDENT.
Exhibit-P4 TRUE COPY OF THE REPLY IN FORM GST ASMT 11
DATED 28..4..2022 FOR 2017-18 FILED BEFORE
THE 1ST RESPONDENT.
Exhibit-P5 TRUE COPY OF THE REPLY IN FORM GST ASMT 11
DATED 28..4..2022 FOR 2018-19 FILED BEFORE
THE 1ST RESPONDENT.
Exhibit-P6 TRUE COPY OF THE REPLY IN FORM GST ASMT 11
DATED 28..4..2022 FOR 2019-20 FILED BEFORE
THE 1ST RESPONDENT.
Exhibit-P7 TRUE COPY OF THE RECOVERY NOTICE DATED
20..4..2023 FOR ARREARS OF TAX FOR 2017-18 TO
2019-20 ISSUED BY THE 2ND RESPONDENT.
Exhibit-P8 TRUE COPY OF THE ASSESSMENT ORDER DATED
16..11..2022 ISSUED U/S 73 ALONG WITH SUMMARY
OF THE ORDER IN GST DRC 07 FOR THE YEAR 2017-
18 ISSUED BY THE 1ST RESPONDENT.
Exhibit-P9 TRUE COPY OF THE ASSESSMENT ORDER DATED
16..11..2022 ISSUED U/S 73 ALONG WITH SUMMARY
OF THE ORDER IN GST DRC 07 FOR THE YEAR 2018-
19 ISSUED BY THE 1ST RESPONDENT.
Exhibit-P10 TRUE COPY OF THE ASSESSMENT ORDER DATED
16..11..2022 ISSUED U/S 73 ALONG WITH SUMMARY
OF THE ORDER IN GST DRC 07 FOR THE YEAR 2019-
20 ISSUED BY THE 1ST RESPONDENT.
Exhibit-P11 TRUE COPY OF THE ORDER DATED 10..11..2022 IN
W.P.(C) 24243/2022 OF THIS HON'BLE COURT.
APPENDIX OF WP(C) 15553/2023
PETITIONER EXHIBITS
Exhibit P1 THE TRUE COPY OF THE REPLY SUBMITTED BY THE
PETITIONER TO THE SHOW CAUSE NOTICE
Exhibit P2 THE TRUE COPY OF THE PROCEEDINGS ISSUED BY
THE 1ST RESPONDENT U/S 73 R.W.R 142 OF THE
KGST/CGST ACT DATED 29.12.2022 IN ORDER NO-
73-62/ 32AALGFV6169D1Z6/2017-18
Exhibit P3 THE TRUE COPIES OF THE RETURNS FOR THE PERIOD
OF JANUARY, FEBRUARY AND MARCH 2018 FILED BY
THE PETITIONER
Exhibit P4 THE TRUE COPY OF A CIRCULAR NO.183/15/2022-
GST DATED 27.12.2022 ISSUED BY THE DEPARTMENT
Exhibit P5 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
APPENDIX OF WP(C) 16237/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SHOW-CAUSE NOTICE DATED 16-11-
2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF THE ADJOURNMENT REQUEST DATED 14-12-
2022 FILED BY THE PETITIONER
Exhibit P3 COPY OF THE HEARING NOTICE DATED 12-05-2023
ISSUED BY THE 2ND RESPONDENT
Exhibit P4 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 16479/2023
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF NOTICE IN FORM GST ASMT-10 FOR
2017-18 DATED 18..10..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..11..2020 IN
FORM GST ASMT-11 FILED BY PETITIONER BEFORE
THE 1ST RESPONDENT.
Exhibit-P4 TRUE COPY OF THE ORDER
NO.32BP0PM4591J2ZE/2017-18 DATED 30..11..2022
AND THE ACCOMPANYING SUMMARY ORDER ISSUED BY
THE 1ST RESPONDENT.
Exhibit-P5 TRUE COPY OF THE RECOVERY NOTICE NO.B2/AR/TPU
NORTH PARAVUR/32BPOPM4591J2ZE/2023-24 DATED
12..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.
APPENDIX OF WP(C) 16873/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT
PASSED U/S. 73 OF THE GST ACTS FOR THE YEAR
2017-18 DATED 28.02.2022
Exhibit P1(a) TRUE COPY OF THE SUMMERY OF ORDER ISSUED IN
FORM GST DRC-07 DATED 28.02.2022
Exhibit P2 TRUE COPY OF THE REVENUE RECOVERY NOTICE
ISSUED DATED 03.05.2023
APPENDIX OF WP(C) 16879/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ANNUAL RETURN FILED BY THE
PETITIONER IN GSTR 9, DATED 30.01.2020
Exhibit P2 TRUE COPY OF THE NOTICE IN FORM GST ASMT -10
DATED 03.09.2020 ISSUED BY THE 1ST RESPONDENT
Exhibit P3 TRUE COPY OF THE OBJECTIONS FILED BY THE
PETITIONER IN FORM GSTR 11, ON RECEIPT OF
EXT.P-2 NOTICE, DT. 20.10.2020
Exhibit P4 TRUE COPY THE SHOW CAUSE NOTICE ISSUED BY THE
1ST RESPONDENT, DATED 26.08.2022
Exhibit P5 TRUE COPY OF THE ORDER PASSED BY THE 1ST
RESPONDENT UNDER S.73(1) OF THE SGST/CGST
ACT, 2017, DATED 27.12.2022
APPENDIX OF WP(C) 17724/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE PERIOD 2017-18 DTD. 20-07-
Exhibit P2 COPY OF ORDER IN WPC NO. 34128/22 OF THIS
HON'BLE COURT DTD. 28-10-2022
APPENDIX OF WP(C) 17801/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE RETURN FILED BY THE
PETITIONER FOR THE MONTH OF JULY, 2017 DATED
25.08.2017
Exhibit P1(a) TRUE COPY OF THE RETURN FILED BY THE
PETITIONER FOR THE MONTH OF AUG, 20 17 DATED
20.09.2017
Exhibit P1(b) TRUE COPY OF THE RETURN FILED BY THE
PETITIONER FOR THE MONTH OF SEPT. 2017 DATED
21.10.2017
Exhibit P1(c) TRUE COPY OF THE RETURN FILED BY THE
PETITIONER FOR THE MONTH OF OCT. 2017 DATED
13.11.2017
Exhibit P1(d) TRUE COPY OF THE RETURN FILED BY THE
PETITIONER FOR THE MONTH OF NOV. 2017 DATED
11.12.2017
Exhibit P1(e) TRUE COPY OF THE RETURN FILED BY THE
PETITIONER FOR THE MONTH OF DEC. 2017 DATED
20.01 .2018
Exhibit P1(f) TRUE COPY OF THE RETURN FILED BY THE
PETITIONER FOR THE MONTH OF JAN.2018 DATED
14.02.2018
Exhibit P1(g) TRUE COPY OF THE RETURN FILED BY THE
PETITIONER FOR THE MONTH OF FEB. 2018 DATED
22.03.2018
Exhibit P1(h) TRUE COPY OF THE RETURN FILED BY THE
PETITIONER FOR THE MONTH OF MAR.2018 DATED
20.04.2018
Exhibit P2 TRUE COPY OF THE ORDER PASSED BY THE 1ST
RESPONDENT DATED 25.02.2022
Exhibit P3 TRUE COPY OF THE ORDER PASSED BY THE 2ND
RESPONDENT IN APPEAL DATED 29.04.2023
APPENDIX OF WP(C) 18379/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE ORDER DATED 22-10-2022 ISSUED BY
THE 1ST RESPONDENT
Exhibit P2 COPY OF THE RECTIFICATION PETITION DATED 02-
06-2023 SUBMITTED BY THE PETITIONER
APPENDIX OF WP(C) 18870/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE UNDER SECTION 73
(1) ISSUED BY THE 1ST RESPONDENT DTD. 22-02-
Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 OF THIS
HON'BLE COURT DTD. 23-09-2022
APPENDIX OF WP(C) 19156/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73
OF THE GST ACTS FOR 2018-19 DATED: 26.09.2022
Exhibit P1(a) TRUE COPY OF THE SUMMERY OF ORDER U/S. 73 OF
THE GST ACTS FOR 2018-19 DATED: 27.09.2022
Exhibit P1(b) TRUE COPY OF THE ORDER/RECOVERY NOTICE ISSUED
IN FORM GST DRC-07 FOR 2018-19 DATED:
27.09.2022
Exhibit P2 TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73
OF THE GST ACTS FOR 2019-20 DATED: 26.09.2022
Exhibit P2(a) TRUE COPY OF THE SUMMERY OF ORDER U/S. 73 OF
THE GST ACTS FOR 2019-20 DATED: 27.09.2022
Exhibit P2(b) TRUE COPY OF THE ORDER/RECOVERY NOTICE ISSUED
IN FORM GST DRC-07 FOR 2019-20 DATED:
27.09.2022
Exhibit P3 TRUE COPY OF THE RECOVERY NOTICE ISSUED BY
THE SECOND RESPONDENT FOR THE YEAR 2018-19
DATED: 02.06.2023
Exhibit P3(a) TRUE COPY OF THE RECOVERY NOTICE ISSUED BY
THE SECOND RESPONDENT FOR THE YEAR 2019-20
DATED: 02.06.2023
Annexure A A true copy of the judgment in Eicher Motors
Ltd v Union of India, 1999 (106) E.L.T. 3
(SC)
APPENDIX OF WP(C) 19181/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 20-04-2022
Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT DTD. 18-06-2022
Exhibit P3 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 2ND
RESPONDENT DTD. 27-12-2022
Exhibit P4 COPY OF LETTER SUBMITTED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT DTD. 25-01-2023
Exhibit P5 COPY OF LETTER ISSUED BY THE 2ND RESPONDENT
DTD. 24-02-2023
Exhibit P6 COPY OF LETTER SUBMITTED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT DTD. 08-03-2023
Exhibit P7 COPY OF DETAILS OF PERSONAL HEARING ISSUED BY
THE 2ND RESPONDENT DTD. 08-03-2023
Exhibit P8 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT
DTD. 30-03-2022
Exhibit P9 COPY OF ORDER IN FORM GST DRC-07 ISSUED BY
THE 2ND RESPONDENT DTD. 04-04-2023
Exhibit P10 COPY OF ORDER IN WPC NO. 31157/2022 OF THIS
HON'BLE COURT DTD. 30-09-2022
APPENDIX OF WP(C) 19459/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 03-01-2022
Exhibit P2 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT
DTD. 03-02-2022
Exhibit P3 COPY OF ORDER IN WPC NO. 31157/2022 OF THIS
HON'BLE COURT DTD. 30-09-2022
APPENDIX OF WP(C) 19774/2023
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE ANNUAL RETURN E-FILED U/S 44
READ WITH RULE 80 OF THE GST RULES, 2017 ON
14-11-2019 FOR THE YEAR 2017-18 BEFORE THE
1ST RESPONDENT
Exhibit-P2 TRUE COPY OF THE ASMT-10 NOTICE DATED 10-07-
20 ISSUED U/S 61 OF THE GST ACTS FOR THE YEAR
2017-18 BY 1ST RESPONDENT ON THE PETITIONER.
Exhibit-P3 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED U/S
73 OF GST ACTS FOR THE YEAR 2017-18 ON 28-07-
2021 BY 1ST RESPONDENT TO THE PETITIONER.
Exhibit-P4 TRUE COPY OF THE ASSESSMENT ORDER PASSED U/S
73 OF THE GST ACTS, 2017 DEMANDING TAX,
INTEREST AND PENALTY IN FORM GST DRC-07 DATED
17-01-2022 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.13068 OF
2023 DATED 12-04-23.
Exhibit-P7 TRUE COPY OF THE ARREAR NOTICE DATED 18-05-
2023 DEMANDING TAX, INTEREST AND PENALTY
LEVIED FOR THE YEAR 2017-18 ISSUED BY 3RD
RESPONDENT.
APPENDIX OF WP(C) 20441/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE NOTICE IN FORM GST ASMT-10 DATED
21-06-2021 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF THE REMINDER NOTICE DATED 20-05-2023
ISSUED BY THE 2ND RESPONDENT
Exhibit P3 COPY OF THE INTERIM ORDER IN WP(C) NO.
18516/2023 DATED 08-06-2023 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 20559/2023
PETITIONER EXHIBITS
Exhibit P1 A COPY OF THE SHOW CAUSE NOTICE DATED 20-08-
2022 ISSUED BY THE 1ST RESPONDENT FOR THE
YEAR 2017-2018.
Exhibit P1(a) A COPY OF THE SHOW CAUSE NOTICE DATED 07-01-
2023 ISSUED BY THE 1ST RESPONDENT FOR THE
YEAR 2018-2019
Exhibit P1(b) A COPY OF THE SHOW CAUSE NOTICE DATED 07-01-
2023 ISSUED BY THE 1ST RESPONDENT FOR THE
YEAR 2019-2020
Exhibit P2 A COPY OF NOTIFICATION NO. 52/2020 - CENTRAL
TAX DATED 24-06-2020 ISSUED BY THE 2ND
RESPONDENT
Exhibit P3 A COPY OF NOTIFICATION NO. 19/2021- CENTRAL
TAX DATED 01-06-2021ISSUED BY THE 2ND
RESPONDENT
Exhibit P4 A COPY OF NOTIFICATION NO. 33/2021- CENTRAL
TAX DATED 29-08-2021 ISSUED BY THE 2ND
RESPONDENT
Exhibit P5 A COPY OF THE INTERIM ORDER IN WP(C) NO.
7057/2022 DATED 03-03-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
Exhibit P6 A COPY OF THE INTERIM ORDER DATED 03-01-2023
IN WP(C) NO.42681/2022 ISSUED BY THIS HON'BLE
COURT.
APPENDIX OF WP(C) 20704/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE NOTICE IN FORM GST ASMT-10
DATED 30.06.2020
Exhibit P2 TRUE COPY OF THE FORM GST ASMT-II DATED
29.08.2020
Exhibit P3 TRUE COPY OF THE REPLY IN PART B DATED
10.01.2022
Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE IN FORM
GST DRC-01 DATED 24.01.2022
Exhibit P5 TRUE COPY OF THE PERSONAL HEARING NOTICE
DATED 05.06.2023
APPENDIX OF WP(C) 21074/2023
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF ORDER NO.32AADFH0364F1ZY/2017-18
DATED 29..9..2022 ISSUED BY THE 1ST
RESPONDENT.
Exhibit-P2 TRUE COPY OF THE RECOVERY NOTICE
NO.32AADFH0364F1ZY DATED 6..6..2023 ISSUED BY
THE 2ND RESPONDENT.
Exhibit-P3 TRUE COPY OF THE ORDER DATED 11..11..2022 IN
W.P.(C) 32054/2022 OF THIS HON'BLE COURT
APPENDIX OF WP(C) 21305/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE REGISTRATION CERTIFICATE NO.
32AYRPB1659F21ZK DATED 06-11-2019 ISSUED TO
THE PETITIONER
Exhibit P2 TRUE COPY OF THE ORDER NO.
32AYRPB1659F1ZK/2017-18 ALONG WITH DEMAND IN
GST DRC-07 ISSUED BY THE 1ST RESPONDENT DATED
22-10-2022
Exhibit P3 TRUE COPY OF THE PRESS RELEASE ISSUED BY THE
CBIC DATED 04-05-2018.
Exhibit P4 COPY OF THE INTERIM ORDER PASSED BY THIS
COURT IN W.P.(C).11086/ 2022 DATED 31-03-2022
Exhibit P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.
B3/ANGAMALY/32AYRPB1659F1ZK/2023-24 DATED 08-
06-2023 ISSUED BY THE 5TH RESPONDENT
APPENDIX OF WP(C) 2469/2023
PETITIONER EXHIBITS
Exhibit P1 A COPY OF THE NOTICE DATED 04-08-2020 ISSUED
BY THE 1ST RESPONDENT IN FORM GST ASMT-10
Exhibit P2 A COPY OF THE ORDER DATED 19-01-2022 ISSUED
BY THE 1ST RESPONDENT U/S.73 OF THE ACT.
Exhibit P2(a) A COPY OF THE SUMMARY OF THE ORDER DATED 17-
01-2022.
Exhibit P3 A COPY OF THE INTERIM ORDER IN WP(C)
NO.1604/2023 DATED 18-01-2023 PASSED BY THIS
HON'BLE COURT
