Kerala High Court
Palayam Sevana Medicines vs State Tax Officer on 4 June, 2024
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 41280 OF 2022
PETITIONER:
AMBALAMUKKU SEVANA MEDICINES,TC 5/6, KERA COMPLEX,
AMBALAMUKKU, THIRUVANANTHAPURAM, REPRESENTED BY ITS
PARTNER SRI. ARUN MAJEED, PIN - 695005
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
RAJATH R NATH
G.REMADEVI
RESPONDENTS:
1 STATE TAX OFFICER, THIRD CIRCLE, STATE GOODS AND
SERVICES TAX DEPARTMENT,4TH FLOOR, TAX TOWERS,
KARAMANA, THIRUVANANTHAPURAM, PIN - 695002
2 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
OTHER PRESENT:
SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC,
GSTN, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).No.41302 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
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. 155 OF 2023
PETITIONER:
M/S DIVYA TRADERS
XVII/340, EAST M.C.ROAD, ANGAMALY, ERNAKULAM KERALA,
REPRESENTED BY ITS PROPRIETOR K.MURUKESAN, PIN - 683572
BY ADVS.
ALAN PRIYADARSHI DEV
AJI V.DEV
S.SAJEEVAN
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES
TAX DEPARTMENT, ANGAMALY, ERNAKULAM, PIN - 683572
2 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI , PIN - 110001
3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI -, PIN - 110001
4 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).No.41280 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
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. 201 OF 2023
PETITIONER:
H. SULAIMAN,AGED 57 YEARS, PROPRIETOR, M/S. A TO Z
SUPERMARKET AND BAKERY, 9/428, ALANKAR BUILDING,
NADAKKAV, AKATHETHARA, PALAKKAD, PIN - 678008
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 DEPUTY COMMISSIONER OF STATE TAX,
SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX
DEPARTMENT, PALAKKAD, PIN - 678001
2 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC,
GSTN, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).No. 41280 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
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. 223 OF 2023
PETITIONER:
M/S. A TO Z SUPERMARKET
4,5,6, S A BUILDING, 2/ 371, MANALMANTHA, KALPATHY,
PALAKKAD - 678 011, REPRESENTED BY ITS MANAGING
PARTNER, H. MUSTHAFA, PIN - 678011
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 DEPUTY COMMISSIONER OF STATE TAX
SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX
DEPARTMENT, PALAKKAD, PIN - 678001
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW
DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY
PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC,
GSTN, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).No. 41280 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
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. 1048 OF 2023
PETITIONER:
BAKE N SPICE, KOLENCHERY TOWERS, 280, 280A, MATTOOR,
KALADY P.O, ERNAKULAM REPRESENTED BY ITS MANAGING
PARTNER - RAJAN T. G., PIN - 683574
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, ANGAMALY
P.O., KERALA, PIN - 683572
2 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
3 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
BY ADVS.
Thanuja Roshan George, 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).No. 41280 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
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. 1604 OF 2023
PETITIONER:
SAJITHKUMAR PRABHAKARAN,AGED 53 YEARS, SAJITHKUMAR
PRABHAKARAN, PROPRIETOR, SUN SYSTEMS, 27/490, TALUK
OFFICE, CHINNAKKADA, KOLLAM., PIN - 691001
BY ADVS.
RAHUL A.
SABU C.J
M.RAJAGOPAL
APARNA ANIL
S.SHAINA
KIROSH RAJAN PONNAMBIL
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX
DEPARTMENT, WORKS CONTRACT, ASRAMOM, KOLLAM., PIN -
691002
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., SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).No. 41280 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
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. 2042 OF 2023
PETITIONER:
M/S HIGH RANGE MEDICALS
GANDHI NAGAR -P. O, PERUMBAIKKAD, KOTTAYAM, REPRESENTED
BY ITS MANAGING PARTNER SRI. MAJO JOSEPH, PIN - 686008
BY ADVS.
AJI V.DEV
KIRAN RAMACHANDRAN NAIR
ALAN PRIYADARSHI DEV
RESPONDENTS:
1 THE STATE TAX OFFICER
FIRST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT
STATE TAX COMPLEX, NAGAMPADOM, KOTTAYAM, PIN - 686001
2 UNION OF INDIA,REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
3 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESNETED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI -, PIN - 110001
4 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT
SECRETARIAT, THIRUVANANTHAPURAM -, PIN - 695001
BY ADV SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -
SC, GSTN, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).No. 41280 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
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. 41302 OF 2022
PETITIONER:
EAST HIGH COURT JUNCTION SEVANA MEDICINES
40/6133/A5, LALAN TOWERS, BANERJI ROAD, HIGH COURT
JUNCTION, ERNAKULAM, REPRESENTED BY ITS PARTNER SRI.
ARUN MAJEED, PIN - 682031
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
RAJATH R NATH
G.REMADEVI
RESPONDENTS:
1 STATE TAX OFFICER, FIRST CIRCLE, STATE GOODS AND
SERVICES TAX DEPARTMENT, CLASS TOWER, KARGIL LANE,
KACHERIPADY, ERNAKULAM, PIN - 682018
2 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY ADV A.K.PREETHA A.K., 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).No. 41280 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
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. 41405 OF 2022
PETITIONER:
VALLIKKATT AGGREGATES, KANAKARI- P.O, KOTTAYAM -
REPRESENTED BY ITS MANAGING PARTNER SRI. BOBBY JOSEPH,
PIN - 686632
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENTS:
1 THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX
DEPARTMENT, CIVIL STATION, KOTTAYAM, PIN - 686002
2 UNION OF INDIA,REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI -, PIN - 110001
3 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESNETED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI -, PIN - 110001
4 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM , PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).No. 41280 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
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. 41571 OF 2022
PETITIONER:
DR AM FAIR PRICE MEDICINES
XI/630/1 XI/636/B, GROUND FLOOR, VELIYANNUR TEMPLE
ROAD, KOKKALAI P.O, THRISSUR, REPRESENTED BY ITS
PROPRIETRIX SMT. SHAMEEM MAJEED, PIN - 680021
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
RAJATH R NATH
G.REMADEVI
RESPONDENTS:
1 DEPUTY COMMISSIONER, SPECIAL CIRCLE-2, STATE GOODS AND
SERVICES TAX DEPARTMENT, THEVARA, PERUMANOOR P.O,
ERNAKULAM, PIN - 682015
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- 695 001, PIN - 695001
BY ADV A.K.PREETHA A.K.,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).No. 41280 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
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. 41702 OF 2022
PETITIONER:
M/S MERIYA PETROLIUM PRODUCTS PVT. LTD.,JATHIKAMALA,
KARIKODE P.O THALAYOLAPARAMBU, KOTTAYAM DIST.
REPRESENTED BY ITS MANAGING DIRECTOR JOJO JOSEPH, PIN -
680610
BY ADV SANTHOSH P.ABRAHAM
RESPONDENTS:
1 THE STATE TAX OFFICER,KERALA STATE GOODS AND SERVICES
TAX DEPARTMENT, VAIKOM., PIN - 686141
2 THE COMMISSIONER OF STATE TAX,
KERALA STATE GOODS & SERVICES TAX DEPARTMENT, TAX
TOWER, KARAMANA, THIRUVANANTHAPURA,, 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 OF GOVERNMENT, TAXES
DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM., PIN - 695001
BY ADVS.
SRI. MUHAMED RAFIQ-SPL.GP,
SREELAL N.WARRIER, SC, CENTRAL GST (CGST)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).No. 41280 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
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. 41705 OF 2022
PETITIONER:
PALARIVATTOM SEVANA MEDICINES,CC-35/1414, JAGATHAMPIKA
BUILDING, PALARIVATTOM, ERNAKULAM, REPRESENTED BY ITS
PARTNER SRI. ARUN MAJEED, PIN - 682025
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
RAJATH R NATH
G.REMADEVI
RESPONDENTS:
1 DEPUTY COMMISSIONER, SPECIAL CIRCLE-3, STATE GOODS AND
SERVICES TAX DEPARTMENT, THEVARA, PERUMANOOR
P.O,ERNAKULAM, PIN - 682015
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 R.HARISHANKAR,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).No. 41280 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
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. 41847 OF 2022
PETITIONER:
ACHANDI JOSE JOJU,AGED 49 YEARS
S/O JOSE A C, PROPRIETOR, DREAM PULSE COMMUNICATIONS,
XXV/1806/49/1, LAMEX ARCADE, POST OFFICE ROAD,
THRISSUR- 680005, RESIDING AT ACHANDI HOUSE, NANDIPULAM
P O, THRISSUR, PIN - 680312
BY ADVS.
BABY MATHEW
AJIRAJ G.R.
RESPONDENTS:
1 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE( DEPARTMENT OF REVENUE) NORTH
BLOCK, NEW DELHI, PIN - 110001
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (ERSTWHILE
CENTRAL BOARD OF EXCISE AND CUSTOMS)
GST POLICY WING, NORTH BLOCK, NEW DELHI REPRESENTED BY
THE PRINCIPAL COMMISSIONER (GST), PIN - 110001
3 STATE OF KERALA
REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,
DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT,
THIRUVANTHAPURAM, PIN - 695001
4 THE COMMISSIONER,OFFICE OF THE COMMISSIONER OF STATE
TAX, STATE GOODS & SERVICE TAX DEPARTMENT, KARAMANA,
THIRUVANTHAPURAM, PIN - 695002
5 THE STATE TAX OFFICER
STATE GOODS ND SERVICES TAX DEPARTMENT, COMERCIAL TAX
OFFICE, IV CIRCLE, THRISSUR, KERALA, PIN - 680005
BY ADV ASG OF INDIA, SRI. MUHAMED RAFIQ-SPL.GP, SRI.
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).No. 41280 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
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. 41855 OF 2022
PETITIONER:
SEVANA MEDICINES
44/488/A2, BASEMENT FLOOR, PENTA TOWER, ERNAKULAM-ALUVA
ROAD, KALOOR, ERNAKULAM, REPRESENTED BY ITS PARTNER
SRI. ARUN MAJEED, PIN - 682017
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
RAJATH R NATH
G.REMADEVI
RESPONDENTS:
1 DEPUTY COMMISSIONER,SPECIAL CIRCLE - 1, SGST
DEPARTMENT,THEVARA, COCHIN, PIN - 682015
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 R.HARISHANKAR, 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).No. 41280 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
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. 41883 OF 2022
PETITIONER:
M/S KADAVANTHRA SEVANA MEDICINES,ROOM NO.37, D.D
CORNER, KADAVANTHRA JUNCTION, ERNAKULAM,REPRESENTED BY
ITS PARTNER SRI. ARUN MAJEED, PIN - 682020
BY ADVS.
K.S.HARIHARAN NAIR
RAJATH R NATH
HARIMA HARIHARAN
G.REMADEVI
RESPONDENTS:
1 STATE TAX OFFICER,2ND CIRCLE, SGST OFFICE, MINI CIVIL
STATION, TRIPUNITHURA, PIN - 682301
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 ADVS.
SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC,
GSTN, SRI. SREELAL N. WARRIER-SC
R.HARISHANKAR
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).No. 41280 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
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. 41928 OF 2022
PETITIONER:
M/S PALAYAM SEVANA MEDICINES,YAMUNA ARCADE, KALLAI
ROAD, PALAYAM, KOZHIKODE, REPRESENTED BY ITS PARTNER
SRI. ARUN MAJEED, PIN - 673002
BY ADVS.
K.S.HARIHARAN NAIR
RAJATH R NATH
HARIMA HARIHARAN
G.REMADEVI
RESPONDENTS:
1 STATE TAX OFFICER,
STATE GOODS AND SERVICES TAX DEPARTMENT, 3RD CIRCLE,
SALES TAX COMPLEX, KOTTARAM ROAD, JAWAHAR NAGAR COLONY,
ERANHIPALAM, KOZHIKODE, PIN - 673006
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 ADV. P.G. JAYASHANKAR PGJ,
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).No. 41280 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
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. 41953 OF 2022
PETITIONER:
EDAPPLLY CHURCH SEVANA MEDICINES,
37/3337, CARMEL BUILDING, ERNAKULAM ALUVA ROAD,
EDAPPALLY CHURCH, ERNAKULAM, REPRESENTED BY ITS PARTNER
SRI. ARUN MAJEED, PIN - 680024
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
RAJATH R NATH
G.REMADEVI
RESPONDENTS:
1 STATE TAX OFFICER
IST CIRCLE, KALAMASSERY, SGST OFFICE, CIVIL STATION,
NEW BLOCK, 2ND FLOOR, KAKKANAD, ERNAKULAM, PIN - 682030
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 R.HARISHANKAR
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).No. 41280 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
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. 41960 OF 2022
PETITIONER:
M/S. RAGAM SUPER MARKET,AGED 49 YEARS
9/136, CHANDRANAGAR, PALAKKAD. REPRESENTED BY ITS
MANAGING PARTNER- MUSTHAFA, PIN - 678007
BY ADVS.
R.JAIKRISHNA
NARAYANI HARIKRISHNAN
C.S.ARUN SHANKAR
ANIL V.N.
ANISH P.
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 ASSISTANT COMMISSIONER OF SALES TAX
SECOND CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT,
CIVIL STATION P.O., PALAKKAD, PIN - 678001
SRI. MUHAMED RAFIQ-SPL.GP,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).No. 41280 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
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. 42012 OF 2022
PETITIONER:
CHINNAKKADA SEVANA MEDICINES,XVI/1579/259-A, THANKAM
COMPLEX, CHINNAKKADA, KOLLAM, KOLLAM, REPRESENTED BY
ITS PARTNER SRI. ARUN MAJEED, PIN - 691001
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
RAJATH R NATH
G.REMADEVI
RESPONDENTS:
1 ASSISTANT COMMISSIONER
FIRST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT,
GST COMPLEX, ASRAMOM, KOLLAM, PIN - 691002
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 SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -
SC, GSTN, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).No. 41280 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
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. 42044 OF 2022
PETITIONER:
M/S. T 4 T VENTURES LLP,13/521, SALAM TOWER,
EDARIKKODE, MALAPPURAM , REPRESENTED BY ITS PARTNER,
MOHAMMAD FAISAL C., PIN - 676501
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, PLAZA TOWER,
KOTTAKKAL, MALAPPURAM, PIN - 676503
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI - 110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN -
110001
3 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV R.HARISHANKAR,SRI. MUHAMED RAFIQ-SPL.GP, SRI.
P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).No. 41280 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
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. 42297 OF 2022
PETITIONER:
KADAMBOTTU MOHAMMED KUTTY,AGED 64 YEARS
PROPRIETOR, M/S. K.M.A STEELS, 10/147A, MAIN ROAD,
OTHUKKUNGAL, MALAPPURAM, PIN - 676503
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, PLAZA
TOWER, KOTTAKKAL MALAPPURAM, PIN - 676503
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW
DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY
PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV P.T.DINESH, SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R.
SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).No. 41280 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
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. 42298 OF 2022
PETITIONER:
KENZ FURNISHING
2/456 H1 H2 H3, BARZAN ARCADE, OPP. HILITE CITY,
GURUVAYURAPPAN COLLEGE POST, KOZHIKODE REPRESENTED BY
ITS MANAGING PARTNER SRI. SHABEER DALIN, PIN - 673014
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
RAJATH R NATH
G.REMADEVI
RESPONDENTS:
1 STATE TAX OFFICER,
THIRD CIRCLE, OFFICE OF THE STATE TAX OFFICER, STATE
GOODS AND SERVICES TAX DEPARTMENT, SALES TAX COMPLEX,
KOTTARAM ROAD, JAWAHAR NAGAR COLONY, ERANHIPALAM,
KOZHIKODE, PIN - 673006
2 UNION OF INDIA,REPRESENTED BY SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI,
PIN - 110001
SRI. MUHAMED RAFIQ-SPL.GP,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).No. 41280 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
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. 42456 OF 2022
PETITIONER:
GOKULDAS SUNDARAN,AGED 60 YEARS
S/O.SUNDARAN HOTEL ANAMTHARA RIVER VIEW RESORT
KOTTIYODU, ATTINGAL POST - THIRUVANANTHAPURAM DISTRICT.
RESIDING AT: SATHYA SUNDARAM KOTTIYODE, ATTINGAL POST -
AVANAVANCHERRY VILLAGE, VARKALA TALUK
THIRUVANANTHAPURAM DISTRICT.., PIN - 695101
BY ADVS.
GEEN T.MATHEW
O.RAMACHANDRAN NAMBIAR
RESPONDENTS:
1 THE STATE TAX OFFICER - 2,OFFICE OF THE STATE TAX
OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, MINI
CIVIL STATION, ATTINGAL POST - 695 101,
THIRUVANANTHAPURAM DISTRICT., PIN - 695101
2 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT
DEPARTMENT OF REVENUE MINISTRY OF FINANCE, GOVERNMENT
OF INDIA NEW DELHI G.P.O POST - NEW DELHI DISTRICT,
DELHI STATE., PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, DEPARTMENT OF REVENUE, MINISTRY OF
FINANCE, GOVERNMENT OF INDIA, NEW DELHI G.P.O POST, NEW
DELHI DISTRICT, DELHI STATE. REPRESENTED BY PRINCIPAL
COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM
DISTRICT., PIN - 695001
BY ADV SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -
SC, GSTN, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).No.41280 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
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. 42681 OF 2022
PETITIONER:
ALIAS K.V, AGED 51 YEARS
WORKS CONTRACTOR, XII/150, KAREDATH HOUSE, KIDANGOOR
P.O, ANGAMALY, ERNAKULAM, KERALA,, PIN - 683572
BY ADVS.
AJI V.DEV
M.G.SHAJI
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX
DEPARTMENT, ANGAMALY, ERNAKULAM, PIN - 682572
2 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRYOF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI -, PIN - 110001
3 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESNETED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI -, PIN - 110001
4 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM -, PIN - 695001
BY ADV SRI. MUHAMED RAFIQ-SPL.GP,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
08.11.2023 ALONG WITH WP(C).No. 41280 OF 2022 AND CONNECTED CASES,
THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
25
JUDGMENT
[WP(C) Nos.41280/2022, 155/2023, 201/2023, 223/2023, 1048/2023,
1604/2023, 2042/2023, 41302/2022, 41405/2022, 41571/2022,
41702/2022, 41705/2022, 41847/2022, 41855/2022, 41883/2022,
41928/2022, 41953/2022, 41960/2022, 42012/2022, 42044/2022,
42297/2022, 42298/2022, 42456/2022, 42681/2022]
This batch of writ petitions contains three sets of cases.
In some cases, the respective supplier had remitted the tax
(GST) but not reflected in their return GSTR due to some
technical reasons. Another set of petitioners are those who
have received the goods or services and have valid tax
invoices, proof of payment of the value of goods along with
the GST component to the respective suppliers, but the
respective suppliers had not remitted the GST on the supply
made by them to the petitioners. The third set of petitioners
are those who are in possession of the invoice but have no
clear proof of payment of consideration and tax towards the
inward supply and might not have received goods in their
possession. Common questions of facts and law are involved in
these writ petitions. These writ petitions have been tagged
and heard along with W.P.(C) Nos.31559/2019 and connected
matters. The controversy has been decided by judgment of
even date.
2. The same points arise in the instant batch of writ
petitions. The operative portion of the judgment reads as
follows:
"99. The Government had realized the difficulty in the initial
roll out of the GST regime under the CGST/SGST Act and
considered that GSTR 2A was not available initially in the
Finance years 2017-2018 and 2018-2019 during the
implementation of GST. In order to resolve all bona fide claims
and mistakes, Circular No.183/15/2022- GST dated 27.12.2022
and Circular No. 193/05/2023- GST dated 17.07.2023 have been
issued. Circulars cover the period from the introduction of GST
till Section 16(2)(aa) was introduced with effect from
01.01.2022. The ITC can be availed by the recipient for the bona
fide scenarios listed in those Circulars on submitting proof of
payment to the Government by the supplier. Therefore, if,
during the pendency of these writ petitions, the petitioners
who could have got the benefits of these Circulars and could
not avail the benefits within the time limit prescribed, may
approach the appropriate GST authority within a period of
thirty days from today to avail the benefit of the aforesaid
Circulars, if the same is/are applicable to their case. The GST
authorities will examine the claim of the individual dealer by
applying the provisions of the Circulars, and it will grant
applicable relief to eligible dealers.
100. Prior to the amendment in Section 39 by the Finance
Act 2022, the date for furnishing the return under Section 39
was 30th September. Considering the difficulties in the initial
stage of the implementation of the GST regime, its
understanding, and compliance, the Legislature effected the
amendment and extended the time for filing the return for
September to 30th November in each succeeding Financial
Year. The amendment is only procedural to ease the
difficulties initially faced by the dealers / taxpayers.
Therefore, where for the period from 01.07.2017 till
30.11.2022, if a dealer has filed the return after 30th
September and the claim for ITC was made before 30th
November, the claim for ITC of such dealer should also be
processed if he is otherwise entitled to claim the ITC. It has
been pointed out in several cases which are pending before
this Court that the claim was made before 30th November of
the succeeding Financial Year, but the relevant period was
20th October, which was the extended date for furnishing the
return under Section 39 for the month of September.
Therefore, if a person has furnished the return for the month
of September till 30th November, their claim should also be
considered and processed and should not be rejected if the
dealer did not furnish the return for the month of September
on or before 20th October. This amendment being procedural
has to be given retrospective effect and, therefore, it is
provided that it should be treated that the time limit for
furnishing the return for the month of September is 30th
November in each Financial Year with effect from 01.07.2017,
considering the peculiar nature of difficulties in the initial
period of implementation of the GST regime. So far as the
challenge to the constitutional validity of Section 16(2)(c) and
Section 16(4) is concerned, the same is rejected.
Result:
101. The liberty is granted to the petitioners, who can
claim the benefit of the two Circulars, namely, Circular No.
183/15/2022- GST dated 27.12.2022 and Circular No.
193/05/2023- GST dated 17.07.2023 to make their claim
within one month from today before the appropriate
authority who shall examine the claim of the individual
dealer and process the claim.
101.1 The time limit for furnishing the return for the
month of September is to be treated as 30 th November in
each financial year with effect from 01.07.2017, in respect of
the petitioners who had filed their returns for the month of
September on or before 30th November, and their claim for
ITC should be processed, if they are otherwise eligible for
ITC."
Hence, by adopting the reasoning, observations and conclusions
recorded in the judgment dated 04.06.2024 in W.P.(C)
Nos.31559/2019 and connected matters, these writ petitions
stand disposed of.
All Interlocutory Applications regarding interim matters
stand closed.
Sd/- DINESH KUMAR SINGH, JUDGE
css/JJJ
APPENDIX OF WP(C) 155/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73
OF THE GST ACTS FOR 2017-18 DATED: 29.09.2022
Exhibit P1(a) TRUE COPY OF THE ORDER U/S. 73 OF THE GST
ACTS FOR 2017-18 DATED: 30.09.2022
Exhibit P1(b) TRUE COPY OF THE SUMMERY OF THE
ORDER/RECOVERY NOTICE ISSUED IN FORM GST DRC-
07 FOR 2017-18 DATED: 30.09.2022
Exhibit P2 TRUE COPY OF CONFIRMATION LETTER DATED:
09.12.2022 ISSUED BY THE SUPPLIER TO THE
PETITIONER
APPENDIX OF WP(C) 201/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18 DTD. 15-11-
Exhibit P2 COPTY OF LETTER SUBMITTED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT DTD. NIL
Exhibit P3 A COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DTD. 25-11-2022
Exhibit P4 COPY OF ORDER IN WPC NO. 31157/2022 OF THIS
HON'BLE COURT DTD. 30-09-2022
APPENDIX OF WP(C) 223/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18 DTD. 15-11-
Exhibit P2 COPY OF ORDER IN WPC NO. 30146/2022 OF THIS
HON'BLWE COURT DTD. 23-09-2022
APPENDIX OF WP(C) 1048/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE DOCUMENT SHOWING
CANCELLATION OF REGISTRATION OF THE
PETITIONER FIRM W.E.F. 16.09.2019 OBTAINED
FROM THE OFFICIAL WEBSITE OF THE GST
DEPARTMENT
Exhibit P2 TRUE COPY OF THE NOTICE DATED 22.02.2022
ISSUED BY THE 1ST RESPONDENT
Exhibit P3 TRUE COPY OF THE ORDER DATED 18.10.2022
ISSUED BY THE 1ST RESPONDENT
APPENDIX OF WP(C) 1604/2023
PETITIONER EXHIBITS
Exhibit P1 A COPY OF THE NOTICE DATED 15-12-2020 ISSUED
BY THE 1ST RESPONDENT IN FORM GST DRC-01A
Exhibit P2 A COPY OF THE REPLY TO EXT-P1 DATED 19-01-
2021 FILED BY THE PETITIONER.
Exhibit P3 A COPY OF THE SHOW CAUSE NOTICE DATED 14-07-
2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P4 A COPY OF THE SUMMARY OF SHOW-CAUSE NOTICE IN
FORM GST DRC-01 DATED 14-07-2022 ISSUED BY
THE 1ST RESPONDENT
Exhibit P5 COPY OF THE REPLY DATED TO EXT. P3 & P4 SHOW-
CAUSE NOTICES,FILED BY THE PETITIONER, DATED
02-09-2022
Exhibit P6 A COPY OF THE ORDER DATED 19-10-2022 ISSUED
BY THE 1ST RESPONDENT
Exhibit P7 COPY OF THE INTERIM ORDER IN WP(C) NO.
7057/2022 DATED 03-03-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 2042/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT
PASSED U/S.73 OF THE GST ACTS PERTAINING TO
THE YEAR 2018-19 DATED: 04.11.2022
Exhibit P1(a) TRUE COPY OF THE SUMMERY OF ORDER ISSUED IN
GST FORM -DRC-07 FOR 2018-19 DATED:
04.11.2022
Exhibit P2 TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT
PASSED U/S.73 OF THE GST ACTS PERTAINING TO
THE YEAR 2019-20 DATED: 14.10.2022
Exhibit P2(a) TRUE COPY OF THE SUMMERY OF ORDER ISSUED IN
GST FORM -DRC-07 FOR 2019-10 DATED:
14.10.2022
APPENDIX OF WP(C) 41302/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SHOW-CAUSE NOTICE DATED 06-10-
2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 41405/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73
OF THE GST ACTS FOR 2019-20 DATED: 02.11.2022
Exhibit P1(a) TRUE COPY OF THE SUMMERY OF ORDER U/S. 73 OF
THE GST ACTS FOR 2019-20 DATED: 02.11.2022
Exhibit P1(b) TRUE COPY OF THE ORDER/RECOVERY NOTICE ISSUED
IN FORM GST DRC-07 FOR 2019-20 DATED:
02.11.2022
APPENDIX OF WP(C) 41571/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE NOTICE IN FORM GST ASMT-10 DATED
06-07-2021 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 41702/2022
PETITIONER EXHIBITS
Exhibit P-1 TRUE COPY OF THE ORDER
NO.ZD321022012551C/2018-19 DATED 14-10-2022
OF THE 1ST RESPONDENT.
APPENDIX OF WP(C) 41705/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE NOTICE IN FORM GST ASMT-10 DATED
20-04-2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 41847/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE FORM GSTR-3B FOR THE MONTH
OF JANUARY,2019 SUBMITTED BY THE PETITIONER
Exhibit P2 TRUE COPY OF THE NOTICE NO C2/2022 DATED
23/05/2022 ISSUED TO THE PETITIONER BY THE
RESPNDENT
Exhibit P3 TRUE COPY OF THE REPLY DATED 22/07/2022
SUBMITTED BY THE PETITIONER TO THE 5TH
RESPONDENT
Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE NUMBER
ZD321122010420J DATED 08/11/2022 ISSUED BY
THE 5TH RESPONDENT TO THE PETITIONER
Exhibit P5 TRUE COPY OF THE SHOW CAUSE NOTICE NO
ZD321122010420J DATED 08/11/2022 ISSUED BY
THE 5TH RESPONDENT
Exhibit P6 TRUE COPY OF THE REPLY DATED 06/12/2022
SUBMITTED BY THE PETITIONER TO THE 5TH
RESPONDENT
APPENDIX OF WP(C) 41855/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE NOTICE IN FORM GST ASMT - 10
DATED 26-09-2020 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 41883/2022
PETITIONER EXHIBITS
Exhibit.P1 COPY OF THE NOTICE IN FORM GST ASMT-10 DATED
10-06-2020 ISSUED BY THE 1ST RESPONDENT
Exhibit. P2 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 41928/2022
PETITIONER EXHIBITS
Exhibit. P1 COPY OF THE SHOW CAUSE NOTICE DATED 21-01-
2022 ISSUED BY THE 1ST RESPONDENT
Exhibit.P2 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 41953/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SHOW CAUSE NOTICE DATED 28-02-
2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 41960/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY
THE 3RD RESPONDENT DATED 23.02.2022
Exhibit P2 TRUE COPY OF SUMMARY OF ORDER IN FORM GST
DRC-07 ISSUED BY THE 3RD RESPONDENT DATED
23.02.2022
Exhibit P3 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN WP(C) 34128/2022 DATED
28.10.2022
Exhibit P4 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN WP(C) 38964/2022 DATED
5.12.2022
APPENDIX OF WP(C) 42012/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SHOW CAUSE NOTICE DATED 29-07-
2021 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 42044/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 11-10-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 32854/2022 OF THIS
HON'BLE COURT DTD. 18-10-2022
APPENDIX OF WP(C) 42297/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAU9SE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 04-11-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 30146/2022 OF THIS
HON;'BLE COURT DTD. 23-09-2022
APPENDIX OF WP(C) 42298/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE IN FORM GST DRC-01A DATED 17-
11-2022 ISSUED BY THE 1ST RESPONDENT FOR THE
YEAR 2018-19
Exhibit P2 COPY OF NOTICE IN FORM GST DRC-01A DATED 17-
11-2022 ISSUED BY THE 1ST RESPONDENT FOR THE
YEAR 2019-20
Exhibit P3 COPY OF THE INTERIM ORDER IN WP(C) NO.
10824/2022 DATED 29-03-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 42456/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE
32APBPS6083FIZX/2017-18/DRC 01 DATED
29.10.2022
Exhibit P2 TRUE COPY OF THE REPLY DATED 09.11.2022
Exhibit P3 TRUE COPY OF THE INTERIM ORDER DATED
23.09.2022 IN W.P (C) NO.30146 OF 2022 BEFORE
THIS HONOURABLE COURT.
APPENDIX OF WP(C) 42681/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73
OF THE GST ACTS FOR 2017-18 DATED: 28.09.2022
Exhibit P1(a) TRUE COPY OF THE ORDER U/S. 73 OF THE GST
ACTS FOR 2017-18 DATED: 28.09.2022
Exhibit P1(b) TRUE COPY OF THE SUMMERY OF THE
ORDER/RECOVERY NOTICE ISSUED IN FORM GST DRC-
07 FOR 2017-18 DATED: 28.09.2022
APPENDIX OF WP(C) 41280/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SHOW-CAUSE NOTICE DATED 14-09-
2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
