Kerala High Court
Miladh P.P vs State Of Kerala 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. 30322 OF 2023
PETITIONER:
MILADH P.P.,AGED 27 YEARS,PROPRIETOR, OSCAR PETRO CHEMICALS 1ST
FLOOR, 111/516-P, KADAMBELIL BUILING, M C ROAD, KIZHILLAM,
ERNAKULAM, PIN - 683541
BY ADVS.
K.P.PRADEEP
SANAND RAMAKRISHNAN
HAREESH M.R.
T.T.BIJU
T.THASMI
M.J.ANOOPA
RESPONDENTS:
1 STATE OF KERALA,REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT
SECRETARIATE, THIRUVANANTHAPURAM- KERALA, PIN - 695001
2 COMMISSIONER OF KERALA STATE GST
KERALA STATE GST DEPARTMENT TAX TOWERS, KILLIPALAM, KARAMANA.P.O.
THIRUVANANTHAPURAM, KERALA, PIN - 695002
3 STATE TAX OFFICER,KERALA STATE GST DEPARTMENT TAX PAYERS SERVICE
CIRCLE, KUNNATHUNADU, MINI CIVIL STATION, PERUMBAVOOR, ERNAKULAM,
PIN - 683542
4 CHIEF COMMISSIONER OF CENTRAL TAXES,[(CGST) & CENTRAL EXCISE)],
CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD, COCHIN ERNAKULAM, PIN
- 682018
5 GOODS AND SERVICE TAX COUNCIL,GOVERNMENT OF INDIA OFFICE OF THE
GST COUNCIL SECRETARIAT 5TH FLOOR, TOWER II, JEEVAN BHARTI
BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI REPRESENTED BY
ITS ADDITIONAL SECRETARY, PIN - 110001
6 GOODS AND SERVICES TAX NETWORK
EAST WING, 4TH FLOOR, WORLD MARK - 1, AEROCITY, NEW DELHI
REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, PIN - 110037
7 UNION OF INDIA,REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI,
PIN - 110001
8 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK NEW
DELHI,REPRESENTED BY ITS CHAIRMAN, PIN - 110001
9 PARASWNATH ENTERPRISES,VAMI RESIDENCY, 20 SUNIL BUILING, P.T.
JACOB ROAD, THOPUMPADY KOCHI, ERNAKULAM, PIN - 682005
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).30451/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE
FOLLOWING:
WPC Nos.30322/2023 &
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. 30451 OF 2023
PETITIONER:
SUJAMANI,AGED 54 YEARS,PROPRIETRESS: MIHIDA MEDICALS,
NEAR THOTTAPPALLY BRIDGE, PURAKKAD-PO, ALAPPUZHA, PIN -
688561
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 STATE TAX OFFICER,STATE GOODS & SERVICES TAX
DEPARTMENT, 1ST CIRCLE, ALAPPUZHA, PIN - 688001
2 STATE TAX OFFICER (ARREAR RECOVERY)
OFFICE OF THE JOINT COMMISSIONER, TAX PAYER SERVICES,
STATE GOODS & SERVICE TAX DEPARTMENT, ALAPPUZHA, PIN -
688001
3 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF
SECRETARY (TAXES),GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT
OF INDIA, NORTH BLOCK, NEW DELHI ., PIN - 110001
SRI. MUHAMED RAFIQ-SPL.GP,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023,
ALONG WITH WP(C).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
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. 30770 OF 2023
PETITIONER:
MUTHURAMALINGAM KARUPPASAMY
AGED 51 YEARS
MURUKALEKSHMI BHAVAN EDAVILA VEEDU PUNNAMOODU, VARAKALA
.P.O. AYIROOR . THIRUVANANTHAPURAM., PIN - 695141
BY ADVS.
SREEJI M.M
MADHUSOODANANNAIR.P
RESPONDENTS:
1 UNION OF INDIA
THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH
BLOCK, NEW DELHI G.P.O.-, PIN - 110001
2 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM G.P.O.,
THIRUVANANTHAPURAM, PIN - 695001
3 ASSISTANT STATE TAX OFFICER
TAX PAYER SERVICE CIRCLE SGST DEPARTMENT MINI CIVIL
STATION, ATTINGAL THIRUVANANTHAPURAM, PIN - 695101
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY
PRINCIPAL COMMISSIONER (GST), PIN - 110001
SRI. MUHAMED RAFIQ-SPL.GP,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023,
ALONG WITH WP(C).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
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. 31408 OF 2023
PETITIONER:
ABDUL MAJEED K,AGED 50 YEARS,VP-12/54B, KUNDIL HOUSE,
THOZHUVANOOR P.O, MALAPPURAM, PIN - 676552
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENTS:
1 THE STATE TAX OFFICER,TAXPAYER SERVICES CIRCLE, STATE
G.S.T. DEPARTMENT, S.B.I. BUILDING, KOTTAKKAL,
MALAPPURAM, PIN - 676503
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,
REPRESENTED 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, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023,
ALONG WITH WP(C).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
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. 31536 OF 2023
PETITIONER:
ROYAL MALABAR HOSPITAL,JUBILEE ROAD, THALASSERRY,
KANNUR , REPRESENTED BY PARTNER SRI. ABDUL LATHEEF, PIN
- 670101
BY ADV RAJESH NAMBIAR
RESPONDENTS:
1 STATE TAX OFFICER,STATE GOODS AND SERVICE TAX
DEPARTMENT, FIRST CIRCLE, THALASSERY , KANNUR, PIN -
670101
2 DEPUTY COMMISSIONER ( ARREAR RECOVERY),OFFICE OF THE
JOINT COMMISSIONER, STATE GOODS AND SERVICE TAX
DEPARTMENT, ADDITIONAL CIVIL STATION , KANNUR, PIN -
670002
3 UNION OF INDIA,REPRESENTED BY ITS SECRETARY, MINISTRY
OF FINANCE( DEPARTMENT OF REVENUE) GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY
PRINCIPAL COMMISSIONER ( GST, PIN - 110001
5 STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN
- 695001
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).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
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. 32743 OF 2023
PETITIONER:
ASHA BIBIN,AGED 40 YEARS,W/O.BIBIN CHACKO, AGED 40,
12/345F, DEE DEE BULDINGS, CHOONDI, VADAYAMPADY, ALUVA,
ERNAKULAM DIST., PIN - 682308
BY ADV TONY GEORGE THOMAS
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 & CUSTOMS,GST POLICY
WING, NORTH BLOCK, NEW DELHI - 110 001, REPRESENTED BY
PRINCIPAL COMMISSIONER (GST), PIN - 110001
3 STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, GOVT. SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
4 DEPUTY COMMISSIONER OF STATE TAX (ARREAR RECOVERY)
STATE GOODS AND SERVICES TAX DEPARTEMENT, MINI CIVIL
STATION, ALUVA, ERNAKULAM DIST., PIN - 683101
5 STATE TAX OFFICER (WORKS CONTRACT)
OFFICE OF THE JOINT COMMISSIONER, 1ST FLOOR, STATE
GOODS & SERVICE TAX DEPARTMENT COMPLEX, BAZAAR ROAD,
MATTANCHERRY, ERNAKULAM, PIN - 682002
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).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
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. 33251 OF 2023
PETITIONER:
AISWARYA QUARRIES INDIA PRIVATE LIMITED,XIX/88B,
AIKKARAKKONAM, PUNALUR, KOLLAM DISTRICT. REPRESENTED BY
ITS MANAGING DIRECTOR A. M. CHACKOCHAN, PIN - 691331
BY ADVS.
S.ANIL KUMAR (TRIVANDRUM)
SABU C.J
RAHUL A.
M.RAJAGOPAL
RESPONDENTS:
1 THE STATE TAX OFFICER
TAX PAYER SERVICE CIRCLE, STATE GST DEPARTMENT, MINI
CIVIL STATION, PUNALUR, KOLLAM DISTRICT., PIN - 691306
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
BY ADV SREEJITH P. R
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023,
ALONG WITH WP(C).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
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. 33275 OF 2023
PETITIONER:
LOUIS MATHEW ANTONY,AGED 45 YEARS,PROPRIETOR,
THENGUMOOTTIL PAPER MART, AMCW 20/794, 795, 796,
SUHAILS, WEST OF MUNICIPALITY, 25, NEAR IRON BRIDGE,
ALAPPUZHA., PIN - 688001
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 ASSISTANT COMMISSIONER,2ND CIRCLE, STATE GOODS &
SERVICE TAX DEPARTMENT, ALAPPUZHA, PIN - 688001
2 STATE TAX OFFICER,ARREAR RECOVERY, TAX PAYER SERVICES,
STATE GOODS & SERVICE TAX DEPARTMENT, ALAPPUZHA, PIN -
688001
3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O,
THIRUVANANTHAPURAM, PIN - 695002
4 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF
SECRETARY (TAXES),GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
5 UNION OF INDIA, REPRESENTED BY ITS SECRETARY
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT
OF INDIA, NORTH BLOCK, NEW DELHI., PIN - 110001
SRI. MUHAMED RAFIQ-SPL.GP,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023,
ALONG WITH WP(C).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
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. 33295 OF 2023
PETITIONER:
BISMI INDUSTRIES, VII/438B, MURIAD.P.O., THRISSUR
DISTRICT, REPRESENTED BY ITS PARTNER, YOOSAF V. A,, PIN
- 680683
BY ADVS.
S.ANIL KUMAR (TRIVANDRUM)
SABU C.J
M.RAJAGOPAL
RAHUL A.
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, CHALAKKUDY,
THRISSUR DISTRICT,, PIN - 680004
2 THE DEPUTY COMMISSIONER (ARREAR RECOVERY),
OFFICE OF THE JOINT COMMISSIONER, TAX PAYER SERVICES,
STATE GST DEPARTMENT, POOTHOLE, THRISSUR DISTRICT,, PIN
- 680004
3 UNION OF INDIA,REPRESENTED BY THE SECRETARY, DEPARTMENT
OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI,, PIN - 110001
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED
BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK,
NEW DELHI, PIN - 110001
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).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
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. 33317 OF 2023
PETITIONER:
BLUECHIP COMPUTERS,14/146, PALM PLAZA, KALMANDAPAM,
PALAKKAD REPRESENTED BY MANAGING PARTNER, SANDEEP M.S.,
PIN - 678013
BY ADVS.
K.MANOJ CHANDRAN
AMMU CHARLES
RESPONDENTS:
1 STATE TAX OFFICER,2ND CIRCLE, STATE GOODS & SERVICE TAX
DEPARTMENT PALAKKAD, PIN - 678001
2 JOINT COMMISSIONER,TAX PAYER DIVISION, STATE GOODS &
SERVICE TAX DEPARTMENT PALAKKAD, PIN - 678001
3 DEPUTY COMMISSIONER OF STATE AX [ARREAR RECOEVRY]
STATE GVS DEPARTMENT, PALAKKAD, PIN - 678001
4 STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, GOVT. SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
5 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK NEW DELHI, PIN - 110001
SRI. MUHAMED RAFIQ-SPL.GP,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023,
ALONG WITH WP(C).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
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. 33343 OF 2023
PETITIONER:
THAMPURAN HARDWARES,KP-1/382, KILLI, KOLLODU,
THIRUVANANTHAPURAM. REPRESENTED BY ITS PROPRIETOR,
JAYAKUMAR. T., PIN - 695571
BY ADVS.
S.ANIL KUMAR (TRIVANDRUM)
B.PRABHAKARAN
RAHUL A.
NANCY PRABHAKAR
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT,
NEYYATTINKARA, THIRUVANANTHAPURAM DISTRICT., PIN -
695121
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
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 8.11.2023,
ALONG WITH WP(C).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
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. 33353 OF 2023
PETITIONER:
MUSTHAFA PAINAYIL MEERAN,AGED 74 YEARS,S/O. MUSTHAFA,
PROPRIETOR, PAINAYIL BAKERY, VI /684, NEHRU PARK,
VELLORKUNNAM, MUVATTUPUZHA, ERNAKULAM DISTRICT., PIN -
686673
BY ADVS.
R.MURALEEDHARAN
DR.ANIES GEORGE
RESPONDENTS:
1 THE STATE TAX OFFICER,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, SRI. P.R. SREEJITH -SC, GSTN,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023,
ALONG WITH WP(C).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
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. 33372 OF 2023
PETITIONER:
ASHA BIBIN,AGED 40 YEARS,W/O.BIBIN CHACKO, AGED 40,
12/345F, DEE DEE BULDINGS, CHOONDI, VADAYAMPADY, ALUVA,
ERNAKULAM DIST. 682308, PIN - 682308
BY ADV TONY GEORGE THOMAS
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 & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI - 110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST), PIN -
110001
3 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN
- 695001
4 DEPUTY COMMISSIONER OF STATE TAX (ARREAR RECOVERY)
STATE GOODS AND SERVICES TAX DEPARTEMENT, MINI CIVIL
STATION, ALUVA, ERNAKULAM DIST, PIN - 683101
5 STATE TAX OFFICER (WORKS CONTRACT),OFFICE OF THE JOINT
COMMISSIONER, 1ST FLOOR, STATE GOODS & SERVICE TAX
DEPARTMENT COMPLEX, BAZAAR ROAD, MATTANCHERRY,
ERNAKULAM, PIN - 682002
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 8.11.2023,
ALONG WITH WP(C).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
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. 33377 OF 2023
PETITIONER:
SUBIN RADHAKRISHNAN,PROPRIETOR, JAYABHARATHAM
ARYAVAIDYAS, TC.26/94, STATUE, THIRUVANANTHAPURAM., PIN
- 695001
BY ADVS.
S.ANIL KUMAR (TRIVANDRUM)
B.PRABHAKARAN
RAHUL A.
NANCY PRABHAKAR
RESPONDENTS:
1 THE ASST. STATE TAX OFFICER
OFFICE OF THE ASSISTANT COMMISSIONER, TAX PAYER SERVICE
CIRCLE, FORT, STATE GST DEPARTMENT, TAX TOWER, 4TH
FLOOR, KARAMANA, THIRUVANANTHAPURAM., PIN - 695002
2 UNION OF INDIA,REPRESENTED BY THE SECRETARY, DEPARTMENT
OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF
INDIA,NORTH BLOCK, NEW DELHI., PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (ERSTWHILE
CENTRAL BOARD OF EXCISE AND CUSTOMS)
REPRESENTED BY ITS CHAIRMAN,DEPARTMENT OF REVENUE,
NORTH BLOCK,NEW DELHI., PIN - 110001
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 8.11.2023,
ALONG WITH WP(C).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
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. 33794 OF 2023
PETITIONER:
SIJU KOLLAKOMPIL SEBASTIAN,AGED 44 YEARS
PROPRIETRIX, M/S. SURYA MARKETING, 1ST FLOOR, X/1687,
ALIKKENNEL BUILDING, CHERUTHONI BRIDGE, IDUKKI
TOWNSHIP, IDUKKI, PIN - 685602
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE SUPERINTENDENT OF CENTRAL TAX & CENTRAL EXCISE,
THODUPUZHA RANGE, THODUPUZHA . IDUKKI DISTRICT,PIN -
685584
2 THE JOINT COMMISSIONER (APPEALS)
CENTRAL TAX, CENTRAL EXCISE AND CUSTOMS, CENTRAL
REVENUE BUILDING, I.S. PRESS ROAD, ERNAKULAM, KOCHI,
PIN - 682018
3 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,GST POLICY
WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY PRINCIPAL
COMMISSIONER (GST), PIN - 110001
5 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN,
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023,
ALONG WITH WP(C).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
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. 33979 OF 2023
PETITIONER:
MITHRA SCHOOL OF MEDICAL SCRIBING (P) LTD
893/D12, WARD -VLL, HUB ARCHANA, MANGATTUKAVALA,
THODUPUZHA EAST P. O, IDUKKI DISTRICT, REPRESENTED BY
ITS MANAGING DIRECTOR SRI. NIYAB T.A, PIN - 685585
BY ADVS.
AJI V.DEV
S.SAJEEVAN
ALAN PRIYADARSHI DEV
RESPONDENTS:
1 THE SUPERINDENDENT,
CENTRAL TAX & CENTRAL EXCISE, THODUPUZHA RANGE,
NEEROLIKKAL BUILDING, MANAKAD ROAD, THODUPUZHA, PIN -
685584
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
REPRESENTED 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 8.11.2023,
ALONG WITH WP(C).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
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. 2910 OF 2024
PETITIONER:
M/S. DH INFRA PROJECTS LLP
60/3278, PK DEVOOR ROAD, PERUMANOOR, THEVARA,
ERNAKULAM. REPRESENTD BY ITS DESIGNATED PARTNER MR.
THENGUMVILAY CHACKO KURIAN., PIN - 682015
BY ADV RAMESH CHERIAN JOHN
RESPONDENT:
1 THE DEPUTY COMMISSIONER
OFFICE OF THE DEPUTY COMMISSIONER OF CENTRAL TAX &
CENTRAL EXCISE, ERNAKULAM DIVISION, CENTRAL EXCISE
BHAVAN, KATHRIKADAVU, KALOOR, KOCHI, PIN - 682017
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST POLICY
WING, NORTH BLOCK, NEW DELHI. REPRESENTED BY PRINCIPAL
COMMISSIONER (GST), PIN - 110001
3 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT
STATE OF KERALA, REPRESENTED BY SECRETARY TO
GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT
UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
SRI. MUHAMED RAFIQ-SPL.GP, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023,
ALONG WITH WP(C).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
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. 34356 OF 2023
PETITIONER:
SUNIL GOPALAKRISHNA PILLAI,AGED 52 YEARS
S/O GOPALAKRISHNA PILLAI PROPRIETOR, M/S. KEERTHI
MEDICALS, ANP 1/427B, ANCHAL, KOLLAM, PIN - 691306
BY ADVS.
SANTHOSH P.ABRAHAM
MANOJ RAMASWAMY
RESPONDENTS:
1 THE STATE TAX OFFICER (NOW ASSISTANT COMMISSIONER)
KERALA STATE GOODS & SERVICE TAX DEPARTMENT, ANCHAL,
PIN - 691306
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 (CST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT TAXES DEPT.
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
5 THE COMMISSIONER OF STATE TAX
KERALA STATE GOODS & SERVICE TAX DEPARTMENT TAX TOWER,
KARAMANA, THIRUVANANTHAPURAM, PIN - 695002
6 THE DEPUTY COMMISSIONER ( AR)
TAX PAYER SERVICE KERALA STATE GOODS AND SERVICE TAX
DEPARTMENT ASRAMAM, KOLLAM, PIN - 691002
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 8.11.2023,
ALONG WITH WP(C).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
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. 34563 OF 2023
PETITIONER:
CHICHU KRISHNAN,AGED 38 YEARS
S/O KRISHNANKUTTY U P. , PROPRIETOR, M/S. UTTOLY
TRADERS , VII/532 B, CDFH, NH ROAD AMBALLUR,
THRISSUR ., PIN - 680301
BY ADV SANTHOSH P.ABRAHAM
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER OF CENTRAL TAX & CENTRAL
EXCISE
CHALAKUDY DIVISION, I & II FLOOR, MAJESTIC SQUARE, NEAR
HEAD POST OFFICE CHALAKUDY, PIN - 680307
2 THE COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE
O/O THE COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE,
I.S. PRESS ROAD ERNAKULAM, KOCHI ., PIN - 682018
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY THE PRINCIPAL COMMISSIONER (GST), PIN - 110001
4 UNION OF INDIA, REPRESENTED BY THE SECRETARY TO
GOVERNMENT MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
NORTH BLOCK, NEW DELHI, PIN - 110001
5 STATE OF KERALA,REPRESENTED BY THE SECRETARY TO
GOVERNMENT TAXES DEPARTMENT, GOVT. SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN, SRI.
SREELAL N. WARRIER-SC
SHRI.RAJAGOPALAN.A., CGC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023,
ALONG WITH WP(C).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
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. 35117 OF 2023
PETITIONER:
MIDHUNMON,AGED 33 YEARS
PROPRIETOR, KALYANI GROUP OF MARKETING, XI/479A,MAIN
ROAD, ERAVATHODY ,KANIYARCODE, THRISSUR, PIN - 680594
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
S.JAFFERALI
N.SANTHOSHKUMAR
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS & SERVICE TAX DEPARTMENT, GOVERNMENT OFFICE
BUILDING COMPLEX, WADAKKANCHERY, PIN - 680582
2 DEPUTY COMMISSIONER (ARREAR RECOVERY), TAX PAYER
SERVICES, STATE GOODS & SERVICE TAX DEPARTMENT,
THRISSUR, PIN - 680004
3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O,
THIRUVANANTHAPURAM, PIN - 695002
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS , REPRESENTED
BY ITS CHAIRMAN,MINISTRY OF FINANCE, GOVERNMENT OF
INDIA, NORTH BLOCK,NEW DELHI, PIN - 110001
5 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF
SECRETARY (TAXES),GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
6 UNION OF INDIA, REPRESENTED BY ITS SECRETARY
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT
OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001
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).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
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. 35783 OF 2023
PETITIONER:
MUHAMMED ASLAM,AGED 60 YEARS,S/O ABDUL KHADER KUNJU,
PROPRIETOR, M/S KOOVAPPALLIL STEELS & METALS,
KOOVAPPALLIL HOUSE, NEERKUNNAM, VANDANAM PO, ALAPPUZH,
PIN - 688005
BY ADV A.KRISHNAN
RESPONDENTS:
1 STATE TAX OFFICER
FIRST CIRCLE, STATE GOODS & SERVICE TAX DEPARTMENT,
COLLETORATE, ALAPPUZHA, PIN - 688001
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 - 110001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN -
110001
4 STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN
- 695001
5 STATE TAX OFFICER,(ARREAR RECOVERY) OFFICE OF JOINT
COMMISSIONER, TAX PAYER SERVICES, STATE GOODS & SERVICE
TAX DEPARTMENT, ALAPPUZHA, PIN - 688001
BY ADV SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN,
SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023,
ALONG WITH WP(C).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
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. 36349 OF 2023
PETITIONER:
EDATHARA SULAIMAN NAJATH,AGED 36 YEARS
S/O SULAIMAN PROPRIETOR, M/S. MEDIPLUS ORTHOPAEDIC AND
SURGICALS, KEEZHTHALI, KOTTAPPURAM THRISSUR, PIN -
680703
BY ADVS.
SANTHOSH P.ABRAHAM
M.RAJ MOHAN
RESPONDENTS:
1 THE ASSISTANT/DEPUTY STATE TAX OFFICER
TAX PAYER SERVICE CIRCLE KODUNGALLUR KERALA STATE GOODS
AND SERVICE TAX DEPARTMENT KODUNGALLUR, PIN - 680664
2 THE COMMISSIONER OF STATE TAX
KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, TAX
TOWER, KARAMANA, THIRUVANATHAPURAM ., 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 UNION OF INDIA,REPRESENTED BY THE SECRETARY TO
GOVERNMENT MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
NORTH BLOCK, NEW DELHI, PIN - 110001
5 STATE OF KERALA,REPRESENTED BY THE SECRETARY TO
GOVERNMENT TAXES DEPARTMENT, GOVT. SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
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).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
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. 36501 OF 2023
PETITIONER:
KINGS BROAD BAND PRIVATE LIMITED
REPRESENTED BY ITS DIRECTOR R. PRASAD CHANDRAN T.C, 69/1530-
3, 1ST FLOOR, ANJANAM, CHEKKITTAVILAKAM, KONCHIRAVILLA,
MANACAUD P.O THIRUVANANTHAPURAM, PIN - 695009
BY ADVS.
K.P.PRADEEP
T.THASMI
T.T.BIJU
M.J.ANOOPA
HAREESH M.R.
SANAND RAMAKRISHNAN
RESPONDENTS:
1 UNION OF INDIA ,REPRESENTED BY ITS SECRETARY DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH
BLOCK , NEW DELHI-, PIN - 110001
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,REPRESENTED BY
ITS CHAIRMAN DEPARTMENT OF REVENUE, MINISTRY OF FINANCE
GOVERNMENT OF INDIA, NORTH BLOCK , NEW DELHI-, PIN - 110001
3 ASSISSTANT COMMISSIONER CENTRAL GST AND CENTRAL EXCISE
SOUTH DIVISION PB.NO.13, GST BHAVAN, PRESS CLUB ROAD
THIRUVANANTHAPURAM-, PIN - 695001
4 GOODS AND SERVICE TAX COUNCIL REPRESENTED BY ITS ADDITIONAL
SECRETARY GOVERNMENT OF INDIA, OFFICE OF THE GST COUNCIL
SECRETARIAT 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING,
JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI, PIN - 110001
5 GOODS AND SERVICES TAX NETWORK, REPRESENTED BY ITS CHIEF
EXECUTIVE OFFICER EAST WING, 4TH FLOOR, WORLD MARK - 1,
AEROCITY, NEW DELHI, PIN - 110037
6 STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES),
GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM- KERALA,, PIN -
695001
7 COMMISSIONER OF KERALA STATE GST, KERALA STATE GST
DEPARTMENT TAX TOWERS, KILLIPALAM, KARAMANA.P.O.
THIRUVANANTHAPURAM, KERALA-, PIN - 695002
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 8.11.2023,
ALONG WITH WP(C).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
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. 36644 OF 2023
PETITIONER:
GOKUL ENTERPRISES,NEAR CORPORATION DIVISIONAL OFFICE,
PALLIKUNNU, PANNEENPARA, KANNUR REPRESENTED BY ITS
PROPRIETOR O.N. PRAKASH, PIN - 670004
BY ADVS.
RAJESH NAMBIAR
SINDHU K.NAMBIAR
RESPONDENTS:
1 DEPUTY COMMISSIONER OF STATE TAX, OFFICE OF THE DEPUTY
COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX
DEPARTMENT, SPECIAL CIRCLE, KANNUR, PIN - 670002
2 DEPUTY COMMISSIONER ( ARREAR RECOVERY)
OFFICE OF THE JOINT COMMISSIONER TAX PAYER SERVICE,
STATE GOODS AND SERVICE TAX DEPARTMENT, ADDITIONAL
CIVIL STATION , KANNUR, PIN - 670002
3 UNION OF INDIA,REPRESENTED BY ITS SECRETARY, MINISTRY
OF FINANCE( DEPARTMENT OF REVENUE) GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI REPRESENTED BY
PRINCIPAL COMMISSIONER ( GST), PIN - 110001
5 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
BY ADV 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 8.11.2023,
ALONG WITH WP(C).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
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. 37004 OF 2023
PETITIONER:
MADHAVA PRABHU GOPALA,AGED 68 YEARS
CMC 28, ALUNKAL HOUSE, CHERTHALA, PIN - 688524
BY ADV A.KRISHNAN
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS & SERVICE TAX DEPARTMENT, OFFICE OF STATE
TAX OFFICER, MINI CIVIL STATION, CHERTHALA, PIN - 68852
2 JOINT COMMISSIONER (APPEALS) II, ASRAAMAM, KOLLAM, NOW
AT 1ST FLOOR, COLLECTORATE, KOTTAYAM, PIN - 686002
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 - 110001,
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.
CHANDINI G.NAIR
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).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
conn.cases 26
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. 37011 OF 2023
PETITIONER:
M/S VAIKATH BROTHERS,130, AKG JUNCTION, SOUTH ARYAD,
ALAPPUZHA - 688006, REPRESENTED BY ITS MANAGING PARTNER
V. Z. ZACHARIA., PIN - 688006
BY ADV A.KRISHNAN
RESPONDENTS:
1 STATE TAX OFFICER,STATE GOODS & SERVICE TAX DEPARTMENT,
OFFICE OF STATE TAX OFFICER, MINI CIVIL STATION,
ALAPPUZHA, PIN - 688013
2 JOINT COMMISSIONER (APPEALS)
1ST FLOOR, COLLECTORATE, KOTTAYAM, PIN - 686002
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.
S.JUSTUS
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).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
conn.cases 27
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. 10402 OF 2024
PETITIONER:
URATH SUJEESH,AGED 45 YEARS, URATH SUJEESH,PROPRIETOR,
M/S. SUJISH STORES, EDAPPAL ROAD, CHANGARAMKULAM,
MALAPPURAM, PIN - 679575
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
ACHYUTH MENON
PARVATHY MENON
PADMANATHAN K.V.
RESPONDENTS:
1 STATE TAX OFFICER,
STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL
STATION, TIRUR, MALAPPURAM, PIN - 676101
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY
PRINCIPAL COMMISSIONER (GST)., PIN - 110001
3 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, HIRUVANANTHAPURAM, PIN - 695001
4 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
SRI. MUHAMED RAFIQ-SPL.GP, SRI. SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023,
ALONG WITH WP(C).30322/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024
DELIVERED THE FOLLOWING:
WPC Nos.30322/2023 &
conn.cases 28
JUDGMENT
[WP(C) Nos.30322/2023, 30451/2023, 30770/2023, 31408/2023,
31536/2023, 32743/2023, 33251/2023, 33275/2023, 33295/2023,
33317/2023, 33343/2023, 33353/2023, 33372/2023, 33377/2023,
33794/2023, 33979/2023, 2910/2024, 34356/2023, 34563/2023,
35117/2023, 35783/2023, 36349/2023, 36501/2023, 36644/2023,
37004/2023, 37011/2023, 10402/2024]
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
WPC Nos.30322/2023 &
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
WPC Nos.30322/2023 &
the benefit of the aforesaid Circulars, if the same is/are
applicable to their case. The GST authorities will examine
the claim of the individual dealer by applying the provisions
of the Circulars, and it will grant applicable relief to eligible
dealers.
100. Prior to the amendment in Section 39 by the
Finance Act 2022, the date for furnishing the return under
Section 39 was 30th September. Considering the
difficulties in the initial stage of the implementation of the
GST regime, its understanding, and compliance, the
Legislature effected the amendment and extended the
time for filing the return for September to 30th November
in each succeeding Financial Year. The amendment is only
procedural to ease the difficulties initially faced by the
dealers / taxpayers. Therefore, where for the period from
01.07.2017 till 30.11.2022, if a dealer has filed the return
after 30th September and the claim for ITC was made
before 30th November, the claim for ITC of such dealer
should also be processed if he is otherwise entitled to
claim the ITC. It has been pointed out in several cases
which are pending before this Court that the claim was
made before 30th November of the succeeding Financial
Year, but the relevant period was 20th October, which was
the extended date for furnishing the return under Section
39 for the month of September. Therefore, if a person has
furnished the return for the month of September till 30th
November, their claim should also be considered and
processed and should not be rejected if the dealer did not
WPC Nos.30322/2023 &
furnish the return for the month of September on or
before 20th October. This amendment being procedural
has to be given retrospective effect and, therefore, it is
provided that it should be treated that the time limit for
furnishing the return for the month of September is 30th
November in each Financial Year with effect from
01.07.2017, considering the peculiar nature of difficulties
in the initial period of implementation of the GST regime.
So far as the challenge to the constitutional validity of
Section 16(2)(c) and Section 16(4) is concerned, the same is
rejected.
Result:
101. The liberty is granted to the petitioners,
who can claim the benefit of the two Circulars, namely,
Circular No. 183/15/2022- GST dated 27.12.2022 and
Circular No. 193/05/2023- GST dated 17.07.2023 to make
their claim within one month from today before the
appropriate authority who shall examine the claim of the
individual dealer and process the claim.
101.1 The time limit for furnishing the return
for the month of September is to be treated as 30 th
November in each financial year with effect from
01.07.2017, in respect of the petitioners who had filed
their returns for the month of September on or before
30th November, and their claim for ITC should be
processed, if they are otherwise eligible for ITC."
WPC Nos.30322/2023 &
Hence, by adopting the reasoning, observations and
conclusions recorded in the judgment dated 04.06.2024 in W.P.
(C) Nos.31559/2019 and connected matters, these writ
petitions stand disposed of.
All Interlocutory Applications regarding interim
matters stand closed.
sd/- DINESH KUMAR SINGH
JUDGE
CSS/JJJ
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 30451/2023
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE ORDER NO.
32FRLPS0036K1ZM/2017-18 DATED 20..12..2022
ALONG WITH ANNEXURES AND GST DRC07 PASSED U/S
73 OF THE GST ACT ISSUED BY THE 1ST
RESPONDENT.
Exhibit-P2 TRUE COPY OF THE NOTICE 32FRLPS0036K1ZM/2017-
18 DATED 2..8..2023 IN MALAYALAM WITH TRUE
ENGLISH TRANSLATION ISSUED BY THE 2ND
RESPONDENT
Exhibit-P3 TRUE COPY OF THE ORDER DATED 24..8..2023 IN
W.P.(C) 28331/2023 OF THIS HON'BLE COURT.
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 30770/2023
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY
THE 3RD RESPONDENT DATED 04.08.2023
Exhibit-P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN WP(C) 31219/2022 DATED
6.10.2022
Exhibit-P3 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN WP(C) 32854/2022 DATED
18.10.2022
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 31408/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73
OF THE GST ACTS FOR 2017-18 DATED: 14-07-2023
Exhibit P1(a) TRUE COPY OF THE SUMMERY OF THE ORDER ISSUED
IN FORM GST DRC-07 FOR 2017-18 DATED: 14-07-
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 31536/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED
28.06.2022 UNDER THE STATE GOODS AND SERVICE
TAX ACT FOR THE YEAR 2017-18
Exhibit P2 TRUE COPY OF THE RECOVERY NOTICE DATED
5.09.2023 WITH ENGLISH TRANSLATION
Exhibit P3 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE
COURT IN W.P.( C ) 29769 OF 2023 DATED
12.09.2023
Exhibit P4 TRUE COPY OF THE INTERIM ORDER IN W.P. ( C )
27893/2023 DATED 22.08.2023
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 32743/2023
PETITIONER EXHIBITS
Exhibit P-1 TRUE COPY OF THE NOTICE DT.20/01/2021 ISSUED
IN FORM GST ASMT-10
Exhibit P-2 TRUE COPY OF THE DISCREPANCY NOTICE DT.
24/09/2022
Exhibit P-3 TRUE COPY OF THE FORM GST DRC-01 DATED
10.11.2022
Exhibit P-4 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED
U/S/73(1) DATED 10.11.2022
Exhibit P-5 TRUE COPY OF THE ORDER U/S 73(9) DATED
26/12/2022 PASSED BY THE 5TH RESPONDENT
Exhibit P-6 TRUE COPY OF THE SUMMARY OF ORDER IN FORM GST
DRC-07 DATED 27/12/2022
Exhibit P-7 TRUE COPY OF THE RECOVERY NOTICE DATED
08.08.2023 ISSUED BY THE 4TH RESPONDENT
Exhibit P-7(a) TRUE ENGLISH TRANSLATION OF EXT P-7 NOTICE
DATED 08.08.2023
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 33251/2023
PETITIONER EXHIBITS
Exhibit P1 A COPY OF THE ORDER DATED 16-09-2023 ISSUED
BY THE 1ST RESPONDENT FOR THE YEAR 2017-2018
Exhibit P1(a) A COPY OF THE ANNEXURE TO EXT.P1 ORDER DATED
16-09-2023
Exhibit P2 A COPY OF THE INTERIM ORDER DATED 23-08-2023
PASSED BY THIS HON'BLE COURT IN WP(C)
NO.27592 OF 2023
Exhibit P3 COPY OF THE NOTICE DATED 02-03-2024 ISSUED BY
THE OFFICE OF THE JOINT COMMISSIONER AND ITS
ENGLISH TRANSLATION
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 33275/2023
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE NOTICE
NO.124/32AHTPA4947N1ZW/ 2017-18 DATED
6..8..2020 ISSUED BY THE 1ST RESPONDENT.
Exhibit-P2 TRUE COPY OF THE ABOVE NOTICE
NO.ZJ3202220107671 DATED 24..2..2022 ISSUED
BY THE 1ST RESPONDENT.
Exhibit-P3 TRUE COPY OF THE REPLY ARN ZD320322020699L
DATED 28..3..2022 FILED BY THE PETITIONER TO
THE 1ST RESPONDENT.
Exhibit-P4 TRUE COPY OF THE ASSESSMENT ORDER U/S 73
UNDER REFERENCE NO.ZD320522020972R DATED
24..5..2022 ALONG WITH THE ANNEXURE ISSUED BY
THE 1ST RESPONDENT.
Exhibit-P5 TRUE COPY OF THE RECOVERY NOTICE BEARING
NO.32AHTPA4947N1ZW/2017-18 DATED 3..8..2023
IN MALAYALAM WITH TRUE ENGLISH TRANSLATION
ISSUED BY THE 2ND RESPONDENT.
Exhibit-P6 TRUE COPY OF THE ORDER DATED 12..9..2023 IN
W.P.(C) 27571/2023 OF THIS HON'BLE COURT.
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 33295/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE NOTICE NO:
AR/GST/32AAQFB7804H1ZG/50/2023-24 DATED 02-
08-2023 ISSUED BY THE 2ND RESPONDENT FOR THE
YEAR 2017-2018 ALONG WITH ITS ENGLISH
TRANSLATION.
ExhibiT P2 COPY OF THE ORDER NO:32AAQFB7804H1ZG/2017-18
DATED 21-02-2022 ISSUED BY THE 1ST RESPONDENT
FOR THE YEAR 2017-2018
Exhibit P3 COPY OF THE INTERIM ORDER DATED 23-08-2023
PASSED BY THIS HON'BLE COURT IN WP(C)
NO.27592 OF 2023
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 33317/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF ORDER NO.32AAHFB5665K1ZB/2017-18
DATED 20-12-2021 ISSUED BY THE 1ST RESPONDENT
ALONG WITH FORM DRC -07
Exhibit P2 TRUE COPY OF ORDER NO.32AAHFB5665K1ZB/MARCH
2018 DATED 18-06-2022 ISSUED BY THE 1ST
RESPONDENT ALONG WITH FORM DRC -07
Exhibit P3 TRUE COPY OF ORDER NO.32AAHFB5665K1ZB/2018-19
DATED 11-10-2022 ISSUED BY THE 1ST RESPONDENT
ALONG WITH FORM DRC -07
Exhibit P4 TRUE COPY OF ORDER NO.32AAHFB5665K1ZB/2019-20
DATED 11-10-2022 ISSUED BY THE 1ST RESPONDENT
ALONG WITH FORM DRC -07
Exhibit P5 TRUE COPY OF THIS ORDER DATED 30-09-2023 IN
W. P. (C) NO. 31990 OF 2023 OF THIS
HONOURABLE COURT
Exhibit P6 TRUE COPY OF THE ORDER DATED 25.08.2023 IN
W.P.[C] NO.28921 OF 2023 OF THIS HONOURABLE
COURT
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 33343/2023
PETITIONER EXHIBITS
Exhibit P1 A COPY OF THE ORDER DATED 16-12-2022 ALONG
WITH SUMMARY OF ORDER DATED 28-12-2022 IN DRC
07 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR
2017-2018
Exhibit P2 A COPY OF THE INTERIM ORDER DATED 23-08-2023
PASSED BY THIS HON'BLE COURT IN WP(C)
NO.27592 OF 2023
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 33353/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ANNUAL RETURN FILED BY THE
PETITIONER LN GSTR 9, DATED 16.12.2020
Exhibit P2 TRUE COPY OF THE NOTICE IN FORM GST ASMT -10
DATED 27.08.2020 ISSUED BY THE 1ST RESPONDENT
Exhibit P3 TRUE COPY OF THE OBJECTIONS FILED BY THE
PETITIONER IN LN 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 29.06.2022
Exhibit P5 A TRUE COPY OF THE OBJECTION FILED BY THE
PETITIONER DATED 05.07.2022
Exhibit P6 TRUE COPY OF THE ORDER PASSED BY THE 1ST
RESPONDENT UNDERS.73(1) OF THE SGST/CGST ACT,
2017,DATED28.11.2022
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 33372/2023
PETITIONER EXHIBITS
Exhibit P-1 TRUE COPY OF THE NOTICE DT.23/09/2022 ISSUED
IN FORM GST ASMT-10
Exhibit P-2 TRUE COPY OF THE DISCREPANCY NOTICE
DT.23/09/2022
Exhibit P-3 TRUE COPY OF THE FORM GST DRC-01 DATED
10.11.2022
Exhibit _P-4 TRUE COPY OF THE ATTACHED SHOW CAUSE NOTICE
DATED 10.11.2022
Exhibit P-5 TRUE COPY OF THE FORM GST DRC-07 DATED
26/12/2022
Exhibit P-6 TRUE COPY OF THE ORDER DATED 26/12/2022
PASSED BY THE 5TH RESPONDENT
Exhibit P-7 TRUE COPY OF THE RECOVERY NOTICE DATED
08.08.2023 ISSUED BY THE 4TH RESPONDENT
Exhibit P-7(a) TRUE ENGLISH TRANSLATION OF EXT P-7 NOTICE
DATED 08.08.2023
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 33377/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE ORDER NO: 32EZPR9218J2ZO/2017-18
DATED 04-07-2023 ISSUED BY THE 1ST RESPONDENT
FOR THE YEAR 2017-2018
Exhibit P2 COPY OF THE INTERIM ORDER DATED 23-08-2023
PASSED BY THIS HON'BLE COURT IN WP(C)
NO.27592 OF 2023
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 33794/2023
PETITIONER EXHIBITS
Exhibit P1 COPYOF ORDER ISSUED BY THE 1ST RESPONDENT FOR
THE YEAR 2017-18 DTD. 20-09-2023
Exhibit P2 COPY OF APPELLATE ORDER ISSUED BY THE 2ND
RESPONDENT DTD. 02-08-2023
Exhibit P3 COPY OF ORDER IN WPC NO, 31157/2022 OF THIS
HON'BLE COURT DTD. 30-09-2022
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 33979/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73
OF THE GST ACTS FOR 2019-20 & 20-21 DATED:
12-12-2022
Exhibit P2 TRUE COPY OF THE SUMMERY OF THE ORDER ISSUED
IN FORM GST DRC-07 FOR 2018-19 DATED: 12-12-
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 2910/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER IN ORIGINAL NO.
33/2023/GST DATED 19.12.2023 PASSED BY THE
1ST RESPONDENT
Exhibit P2 TRUE COPY OF ORDER IN WPC NO. 32854 OF 2022
DATED 18.10.2022
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 34356/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE REPLY DATED 28-01-2022 BY
THE PETITIONER TO THE 1ST RESPONDENT
Exhibit P2 TRUE COPY OF THE ORDER NO.ZD320622000162A
DATED 01-06-2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P3 TRUE COPY OF THE NOTICE
NO.32ABRPP4971H1Z8(P9) DATED 12-07-2023
ISSUED BY THE 6TH RESPONDENT
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 34563/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER IN ORIGINAL NO.
20230658TI010000CC49 [DRC- 07/ORDER-IN-
ORIGIONAL-04/2023- GST] DATED 23-06-2023
ISSUED BY THE 1 ST RESPONDENT
Exhibit P2 TRUE COPY OF FORM GST DRC-03 NO. ARN;
AD320723001536H DATED 08-07-2023
Exhibit P2a TRUE COPY OF FORM GST DRC-03 NO.ARN;
AD320723001539B DATED 08-07-2023
Exhibit P2b TRUE COPY OF FORM GST DRC-03 NO.ARN;
AD320723001541Q DATED 08-07-2023
Exhibit P3 TRUE COPY OF FORM GST DRC-03 NO.ARN;
AD320723001550R DATED 08-07-2023
Exhibit P3a TRUE COPY OF FORM GST DRC-03 NO.ARN;
AD3210230000828 DATED 01-10-2023
Exhibit P3b TRUE COPY OF FORM GST DRC-03 NO.ARN;
AD3210230000844 DATED 01-10-2023
Exhibit P4 TRUE COPY OF THE ORDER IN W.P© 29059/2023
DATED 20-09-2023
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 35117/2023
PETITIONER EXHIBITS
Exhibit-P 1 TRUE COPY OF THE NOTICE IN GST ASMT-10
BEARING NO.32BMNPM7162H1ZU DATED 13..08..2020
ISSUED BY THE 1ST RESPONDENT
Exhibit-P 2 TRUE COPY OF THE REPLY BEARING ARN
ZD320820020693R DATED 30..08..2020 FILED BY
THE PETITIONER.
Exhibit -P3 TRUE COPY OF THE NOTICE IN DRC-01 BEARING
NO.83/32BMNPM7162H1ZU/2017-18 DATED
09..12..2021 ISSUED BY THE 1ST RESPONDENT
Exhibit -P4 TRUE COPY OF THE ASSESSMENT ORDER U/S 73
UNDER REFERENCE NO. ZD320722000719N DATED
01..07..2022 ISSUED BY THE 1ST RESPONDENT
Exhibit-P4a TRUE COPY OF THE PROCEEDINGS BEARING NUMBER:
32BMNPM7162H1ZU/2017-18 DATED 01..07..2022
ISSUED BY THE 1ST RESPONDENT
Exhibit-P5 TRUE COPY OF THE RECOVERY NOTICE BEARING
NO.32BMNPM7162H1ZU/107/2023-24 DATED
09..10..2023 IN MALAYALAM WITH TRUE ENGLISH
TRANSLATION ISSUED BY THE 2ND RESPONDENT
Exhibit -P6 TRUE COPY OF THE ORDER DATED 12..9..2023 IN
W.P.(C) 27571/2023 OF THIS HON'BLE COURT
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 35783/2023
PETITIONER EXHIBITS
Exhibit P1 THE TRUE COPY OF THE ASSESSMENT ORDER DATED
28.09.2022, FOR THE YEAR 2017-18 ORDER
NO.32AQOPA1134D1ZM/2017-18
Exhibit P2 THE TRUE COPY OF THE NOTICE DATED
02.08.2023.ISSUED BY THE 5TH RESPONDENT WITH
TRANSILATION
Exhibit P3 TRUE COPY OF THE INTERIM ORDER DATED 8.8.2023
IN W.P.(C).NO.26066 OF 2023 OF THIS HON'BLE
COURT
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 36349/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER IN ORIGINAL
NO.ZD320823006345Q DATED 10-08-2023 ISSUED BY
THE 1ST RESPONDENT
Exhibit P2 TRUE COPY OF THE ORDER IN W.P (C)
NO.29059/2023 DATED 20-09-2023
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 36501/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE REGISTRATION CERTIFICATE IN
32AAECK7994C1ZG ISSUED ON 21-09-2017 OF THE
PETITIONER
Exhibit P2 TRUE COPY OF THE GSTR 3B FOR THE MONTH OF
DECEMBER, 2018 DATED 04-07-2018
Exhibit P2(a) TRUE COPY OF THE GSTR 3B FOR THE MONTH OF
JANUARY, 2019 DATED 21-10-2019
Exhibit P2(b) TRUE COPY OF THE GSTR 3B FOR THE MONTH OF
FEBRUARY, 2019 DATED 22-10-2019
Exhibit P2(c) TRUE COPY OF THE GSTR 3B FOR THE MONTH OF
MARCH, 2019 DATED 24-10-2019
Exhibit P3 TRUE COPY OF THE SHOW CAUSE NOTICE
NO.15/GST/AC/2023-24 DATED 25-09-2023 ISSUED
BY THE 3RD RESPONDENT
Exhibit P4 TRUE COPY OF THE REPLY DATED 05-10-2023 GIVEN
BY THE PETITIONER BEFORE THE 3RD RESPONDENT
Exhibit P5 TRUE COPY OF THE ORDER NO 6/2019-CENTRAL TAX
DATED 28-06-2019 ISSUED BY THE GOVERNMENT OF
INDIA
Exhibit P6 TRUE COPY OF THE ORDER NO 10/2019-CENTRAL TAX
DATED 26-12-2019 ISSUED BY THE GOVERNMENT OF
INDIA
Exhibit P7 TRUE COPY OF THE NOTIFICATION NO 15/2020-
CENTRAL TAX DATED 23-03-2020
Exhibit P8 TRUE COPY OF THE INTERIM ORDER DATED 6-09-
2021 IN W.P.(C) NO.18000 OF 2021
Exhibit P9 TRUE COPY OF THE RELEVANT PAGES OF THE
FINANCE ACT 2022
Exhibit P10 TRUE COPY OF THE RELEVANT PAGES OF THE LOK
SABHA DEBATE ON 20TH MARCH, 2023
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 36644/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE INTIMATION IN ASMT-10 DATED
3.08.2022
Exhibit P2 TRUE COPY OF THE REPLY FILED BY THE
PETITIONER DATED 8.11.2022
Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER DATED
15.12.2022
Exhibit P4 TRUE COPY OF THE RECOVERY NOTICE DATED
14.09.2023 ISSUED BY THE 2ND RESPONDENT
Exhibit P5 . TRUE COPY OF THE INTERIM ORDER IN W.P.
( C ) 24782 OF 2023 DATED 31.07.2023
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 37004/2023
PETITIONER EXHIBITS
Exhibit P1 THE TRUE COPY OF THE ORDER DT. 19.2.2022
PERIOD OF JULY 2017 TO MARCH
2018,NO.32ACLPG5916GIZS/2017-2018
Exhibit P2 THE TRUE COPY OF THE ORDER DT.29.11.2022 IN
APPEAL NO. GST (ALPY) 100/2022
Exhibit P3 THE TRUE COPY OF THE ORDER DT. 3.11.2023 IN
WP (C). NO.36054/2022 OF THIS HON'BLE COURT
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 37011/2023
PETITIONER EXHIBITS
Exhibit P1 THE TRUE COPY OF THE ORDER DT.
8.11.2022,NO.32AABFV3898E1Z3/2018-19 PASSED
BY 1ST RESPONDENT
Exhibit P2 THE TRUE COPY OF THE ORDER DT. 19.6.2023 IN
APPEAL NO.GSTA (ALPY) 103/2023
Exhibit P3 THE TRUE COPY OF THE ORDER DT. 3.11.2023 IN
W.P.(C).NO.36054/2022 OF THIS HON'BLE COURT
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 10402/2024
PETITIONER EXHIBITS
Exhibit P1 ORDER UNDER SECTION 73(9) DTD. 07-02-2022
ISSUED BY THE 1ST RESPONDENT
Exhibit P2 ORDER OF THIS HON'BLE COURT IN WP (C) NO.
29705/2023 DTD. 26-09-2023
WPC Nos.30322/2023 &
APPENDIX OF WP(C) 30322/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE TAX INVOICE NO PE-4/2022-23
ISSUED BY THE 9TH RESPONDENT ON 13-01-2023
Exhibit P2 TRUE COPY OF THE E-WAY BILL NO 5914 5454 6564
DATED 13-01-2023
Exhibit P3 THE TAX INVOICE NO 66/2022-23 DATED 15-3-2023
ISSUED BY THE PETITIONER TO ITS CUSTOMER
Exhibit P4 TRUE COPY OF THE TAX INVOICE NO 67/2022-23
DATED 18-1-2023 ISSUED BY THE PETITIONER TO
ITS CUSTOMER
Exhibit P5 TRUE COPY OF THE LEDGER ACCOUNT OF THE 9TH
RESPONDENT
Exhibit P6 TRUE COPY OF THE SUMMONS NO
32ECAPP3012H1Z5/2023/321 DATED 30-06-2023
ISSUED BY THE 3RD RESPONDENT
Exhibit P7 TRUE COPY OF THE INTIMATION NO
ZD320823011469H DATED 21-08-2023 ISSUED BY
THE 3RD RESPONDENT
Exhibit P8 TRUE COPY OF THE FORM GST DRC 01A IN
ZD320823011469H DATED 21-08-2023 ISSUED BY
THE 3RD RESPONDENT
Exhibit P9 TRUE COPY OF THE GST REGISTRATION DETAILS OF
THE 9TH RESPONDENT IN THE GST PORTAL
Exhibit P10 TRUE COPY OF THE RELEVANT PROVISIONS OF
SECTION 16 IN CENTRAL GOODS AND SERVICE TAX
ACT, 2017
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20/06/14/2019-GST DATED 11-11-2019 ISSUED BY
THE GOVERNMENT OF INDIA
Exhibit P12 TRUE COPY OF THE NOTIFICATION NO 49/2019-
CENTRAL TAX DATED 9-10-2019 ISSUED BY THE
GOVERNMENT OF INDIA
Exhibit P13 TRUE COPY OF THE INTERIM ORDER DATED 14-10-
2022 IN WP © NO 31559 OF 2019
