Kerala High Court
Muraleedharan V K vs Union Of India on 12 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
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 26792 OF 2023
PETITIONER:
ANTONY P L,AGED 56 YEARS,PROPRIETOR M/S POWERTRONICS RAIBAN
SHOPPING COMPLEX, JETTY ROAD ALAPPUZHA, PIN - 688011
BY ADVS.
R.JAIKRISHNA
NARAYANI HARIKRISHNAN
ANISH P.
C.S.ARUN SHANKAR
VIVEK BHAT D.
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 COMMISSIONER
SECOND CIRCLE PRESENTLY TAX PAYER SERVICES CIRCLE STATE
GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION
ALAPPUZHA, PIN - 688001
4 STATE TAX OFFICER (ARREAR RECOVERY)
OFFICE OF THE JOINT COMMISSIONER TAX PAYER SERVICES
STATE GOODS AND SERVICES TAX DEPARTMENT BSNL BHAVAN,
HEAD POST OFFICE ROAD ALAPPUZHA, PIN - 688001
OTHER PRESENT:
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024 ALONG WITH WP(C).26839/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.26792 of 2023 & conn.cases -:2:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 26839 OF 2023
PETITIONER:
GOPALAKRISHNAN VELAYUDHAN,AGED 62 YEARS
PROPRIETOR, G.K. WHEEL CARE, NADAKAVU, MAVELIKARA,
ALAPPUZHA, PIN - 690101
BY ADV V.DEVANANDA NARASIMHAM
RESPONDENTS:
1 THE STATE TAX OFFICER
KSGST DEPARTMENT, MAVELIKARA, ALAPPUZHA, PIN - 690101
2 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY
DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001
3 THE STATE TAX OFFICER (ARREAR RECOVERY), KSGST
DEPARTMENT, B SNL BHAVAN, HEAD POST OFFICE ROAD,
ALAPPUZHA, PIN - 688001
4 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY
OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI, PIN -
110023
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024 ALONG WITH WP(C).26792/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.26792 of 2023 & conn.cases -:3:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 26937 OF 2023
PETITIONER:
AMBILY RENNY, PROPRIETOR,AGED 42 YEARS
M/S INDORIUM AGENCIES, 15/359C, THAIKKATTUKARA P.O.,
ALUVA, ERNAKULAM-, PIN - 683106
BY ADVS.
P.S.SOMAN
T.RADHAMONY
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS & SERVICE TAX DEPARTMENT, KAP COMPLEX, RS
ROAD, ALUVA, ERNAKULAM-, PIN - 683101
2 UNION OF INDIA,REPRESENTED BY THE SECRETARY, MINISTRY
OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW
DELHI-, PIN - 110001
3 STATE OF KERALA
REPRESENTED BY THE, COMMISSIONER OF STATE TAX, TAX
TOWER, KARAMANA P.O., THIRUVANANTHAPURAM, PIN - 695002
4 PRINCIPAL CHIEF COMMISSIONER OF CGST & CENTRAL EXCISE
OFFICE OF THE CHIEF COMMISSIONER, CENTRAL REVENUE
BUILDING, I S PRESS ROAD, KOCHI, PIN - 682018
5 DEPUTY COMMISSIONER OF STATE TAX (ARREAR RECOVERY)
TAX PAYER SERVICES, STATE GOODS & SERVICE TAX
DEPARTMENT MINI CIVIL STATION, ALUVA, PIN - 683101
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024 ALONG WITH WP(C).26792/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.26792 of 2023 & conn.cases -:4:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 27150 OF 2023
AGAINST THE ORDER/JUDGMENT DATED IN WP(C) NO.11086 OF 2022 OF HIGH
COURT OF KERALA
PETITIONER:
SHERLI PRASAD, AGED 53 YEARS, PROPRIETOR OF TONEY
MEDICALS ERAMALLOOR P.O ALAPPUZHA, PIN - 688537
BY ADVS.
M.S.INSAAF MUHAMMEDU
SHERRY SAMUEL OOMMEN
SUKUMAR NAINAN OOMMEN
NITISH SATHESH SHENOY
RESPONDENTS:
1 UNION OF INDIA
THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT
OF REVENUE, NORTH BLOCK NEW DELHI, PIN - 110001
2 COMMISSIONER OF STATE TAX
HAVING ITS OFFICE AT 9TH FLOOR, TAX TOWER, KILLPPALAM,
KARAMANA P.O, THIRUVANANTHAPURAM, PIN - 695002
3 PRINCIPAL CHIEF COMMISSIONER OF CGST AND CENTRAL EXCISE
OFFICE OF THE CHIEF COMMISSIONER, KERALA ZONE CENTRAL
REVENUE BUILDING, I.S. PRESS ROAD, COCHIN, PIN - 682018
4 THE STATE TAX OFFICER
AIT & CTO KUTHIATHODE ALAPPUZHA, PIN - 688533
5 JOINT COMMISSIONER (APPEALS), STATE GOODS & SERVICES
TAX DEPARTMENT KOTTAYAM, KERALA, PIN - 686002
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024 ALONG WITH WP(C).26792/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.26792 of 2023 & conn.cases -:5:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 27417 OF 2023
PETITIONER:
ANWAR P. A,AGED 41 YEARS, PADAKULAM, ATHIKARIMOOLA,
PERINGALA, ERNAKULAM, PIN - 683565
BY ADVS.
K.S.HARIHARAN NAIR
G.REMADEVI
HARIMA HARIHARAN
RAJATH R NATH
DHEERAJ SASIDHARAN
RESPONDENTS:
1 STATE TAX OFFICER (WORKS CONTRACT)
OFFICE OF THE JOINT COMMISSIONER, FIRST FLOOR, SGST
DEPT., BAZAR ROAD, MATTANCHERRY, PIN - 682002
2 DEPUTY COMMISSIONER (ARREAR RECOVERY), TAXPAYER
SERVICES, SGST DEPT., PERUMANOOR P.O, THEVARA,
ERNAKULAM, PIN - 682015
3 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
12.06.2024 ALONG WITH WP(C).26792/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.26792 of 2023 & conn.cases -:6:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 27800 OF 2023
PETITIONER:
STEC SYSTEMS, FLAT NO.4, KOHINOOR FLATS, AMBUJA VILASOM
ROAD, THIRUVANANTHAPURAM. REPRESENTED BY ITS PROPRIETOR
T. RASLIN RAJ., PIN - 695001
BY ADVS.
S.ANIL KUMAR (TRIVANDRUM)
SABU C.J
RAHUL A.
M.RAJAGOPAL
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER
TAX PAYER SERVICES CIRCLE, FORT, STATE GOODS AND
SERVICE TAX 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 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY,
TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM., PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP
SRI P.R.SREEJITH, SC, GSTN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024 ALONG WITH WP(C).26792/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.26792 of 2023 & conn.cases -:7:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 27880 OF 2023
PETITIONER:
K. PRASAD KINI,AGED 59 YEARS
SVD BUILDING, MARKET ROAD, KAYAMKULAM,, PIN - 690502
BY ADV A.KRISHNAN
RESPONDENTS:
1 STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT,
OFFICE OF STATE TAX OFFICER, MINI CIVIL STATION, KAYAMKULAM,
PIN - 690502
2 JOINT COMMISSIONER (APPEALS)
STATE GOODS & SERVICE TAX DEPARTMENT ,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 - 110 001, REPRESENTED BY PRINCIPAL
COMMISSIONER (GST)., PIN - 110001
5 STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695
001., PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP
SRI P.R.SREEJITH, SC, GSTN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024 ALONG WITH WP(C).26792/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.26792 of 2023 & conn.cases -:8:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 27933 OF 2023
PETITIONER:
VALSALA ABRAHAM,AGED 66 YEARS, PROPRIETRESS, REO DRUG HOUSE,
16/1675, K.N. MATHEW BUILDING, NEAR GOVT. DISTRICT HOSPITAL,
VADAKKUMBHAGOM, KOLLAM., PIN - 691001
BY ADVS.
S.ANIL KUMAR (TRIVANDRUM)
B.PRABHAKARAN
SABU C.J
RAHUL A.
NANCY PRABHAKAR
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GOODS AND SERVICE TAX
DEPARTMENT, TAX PAYER SERVICES CIRCLE, KOLLAM WEST, 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,
THIRUVANANTHAPURAM695001, PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP, SRI P.R.SREEJITH, SC, GSTN
BY SREELAL N WARRIER, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024
ALONG WITH WP(C).26792/2023 AND CONNECTED CASES, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
WPC No.26792 of 2023 & conn.cases -:9:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 28077 OF 2023
PETITIONER:
SOBHANA THANKAMMA, AGED 66 YEARS
AGED 66 YEARS PROPRIETRIX ASWATHY FANCY PUTHUPPALLY,
KAYAMKULAM, ALAPPUZHA, PIN - 690502
BY ADVS.
R.JAIKRISHNA
NARAYANI HARIKRISHNAN
ANISH P.
C.S.ARUN SHANKAR
VIVEK BHAT D.
RESPONDENTS:
1 UNION OF INDIA,MINISTRY OF FINANCE, GOVERNMENT OF INDIA
NORTH BLOCK, NEW DELHI P.O , NEW DELHI REPRESENTED BY ITS
SECRETARY, PIN - 110001
2 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAX DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM G.P.O., THIRUVANANTHAPURAM,
PIN - 695001
3 STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT MINI CIVIL STATION,
KAYAMKULAM ALAPPUZHA, PIN - 690502
4 STATE TAX OFFICER (ARREAR RECOVERY)
TAX PAYER SERVICE CIRCLE, OFFICE OF JOINT COMMISSIONER STATE
GOODS AND SERVICES TAX DEPARTMENT, BSNL BHAVAN, 2ND FLOOR,
POST OFFICE ROAD ALAPPUZHA, PIN - 688001
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024 ALONG WITH WP(C).26792/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.26792 of 2023 & conn.cases -:10:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 28264 OF 2023
PETITIONER:
MURALEEDHARAN V K,AGED 62 YEARS, PROPRIETOR SURABHY
COLLECTIONS KAYAMKULAM ALAPPUZHA, PIN - 690502
BY ADVS.
NARAYANI HARIKRISHNAN
R.JAIKRISHNA
ANISH P.
C.S.ARUN SHANKAR
VIVEK BHAT D.
RESPONDENTS:
1 UNION OF INDIA,MINISTRY OF FINANCE, GOVERNMENT OF INDIA
NORTH BLOCK, NEW DELHI P.O , NEW DELHI REPRESENTED BY
ITS SECRETARY, PIN - 110001
2 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAX DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM G.P.O.,
THIRUVANANTHAPURAM, PIN - 695001
3 STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT MINI CIVIL
STATION, KAYAMKULAM ALAPPUZHA, PIN - 690502
4 STATE TAX OFFICER (ARREAR RECOVERY)
TAX PAYER SERVICE CIRCLE, OFFICE OF JOINT COMMISSIONER
STATE GOODS AND SERVICES TAX DEPARTMENT, BSNL BHAVAN,
2ND FLOOR, POST OFFICE ROAD, ALAPPUZHA, PIN - 688001
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024 ALONG WITH WP(C).26792/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.26792 of 2023 & conn.cases -:11:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 28331 OF 2023
PETITIONER:
AMINA KUNJU KOYA KUNJU, AGED 78 YEARS, PROP: MATHERY MEDICAL
MISSION, 12/79, PURAKKAD, ALAPPUZHA., PIN - 688561
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT,
FIRST CIRCLE, ALAPPUZHA, PIN - 688001
2 STATE TAX OFFICER (ARREAR RECOVERY)
O/O. THE JOINT COMMISSIONER, TAX PAYER SERVICES, STATE GOODS
& SERVICE TAX DEPARTMENT, BSNL BHAVAN (2ND FLOOR), HEAD POST
OFFICE ROAD, ALAPPUZHA, PIN - 688001
3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O,
THIRUVANANTHAPURAM, PIN - 695002
4 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY
(TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
5 UNION OF INDIA, REPRESENTED BY ITS SECRETARY
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF
INDIA, NORTH BLOCK, NEW DELHI., PIN - 110001
SRI. MUHAMED RAFIQ-SPL.GP, SRI P.R.SREEJITH, SC, GSTN
BY THUSHARA JAMES, BY C.S.MANU
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024
ALONG WITH WP(C).26792/2023 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.26792 of 2023 & conn.cases -:12:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 28335 OF 2023
PETITIONER:
DEVANAND ALUMOOTTIL VASUDEVAN, AGED 64 YEARS
PROPRIETOR, M/S. DEV AGENCIES, PONAKAM, MAVELIKKARA,
ALAPPUZHA, PIN - 690101
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, MINI CIVIL
STATION, MAVELIKKARA, PIN - 690101
2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP
SRI P.R.SREEJITH, SC, GSTN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024 ALONG WITH WP(C).26792/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.26792 of 2023 & conn.cases -:13:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 28437 OF 2023
PETITIONER:
SHIBUKUMAR VISWANATHA PILLAI,AGED 50 YEARS
PROPRIETOR OF M/S NANADANAM BUILDERS IV/95, AMBADIYIL
MAVELIKKARA ALAPPUZHA, PIN - 690102
BY ADVS.
HARISANKAR V. MENON
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX
DEPARTMENT, MINI CIVIL STATION COURT ROAD, MAVLIKKARA, PIN -
690102
2 THE JOINT COMMISSIONER (APPEALS)
STATE GOODS AND SERVICES TAX DEPARTMENT, PUBLIC LIBRARY
BUILDINGS, KOTTAYAM, PIN - 686001
3 THE COMMISSIONER OF STATE GST
GOODS & SERVICES TAX DEPARTMENT, TAX TOWERS, KILLIPPALAM,
KARAMANA, THIRUVANANTHAPURAM, PIN - 695002
4 STATE OF KERALA
REPRESENTED BY ITS SECRETARY, 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
SRI P.R.SREEJITH, SC, GSTN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024
ALONG WITH WP(C).26792/2023 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.26792 of 2023 & conn.cases -:14:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 28465 OF 2023
PETITIONER:
GEORGE GEOGY,AGED 49 YEARS, PROPRIETOR, M/S. GEOMY
ELECTRICALS, OLLUR, THRISSUR, PIN - 680306
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 STATE TAX OFFICER,STATE GOODS AND SERVICES TAX DEPARTMENT,
IRINJALAKUDA, THRISSUR, PIN - 680125
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY
PRINCIPAL COMMISSIONER (GST)., PIN - 110001
3 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT.
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK,
NEW DELHI, PIN - 110001
SRI. MUHAMED RAFIQ-SPL.GP
SRI P.R.SREEJITH, SC, GSTN
SRI SREELAL N.WARRIER, SC, CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024
ALONG WITH WP(C).26792/2023 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.26792 of 2023 & conn.cases -:15:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 28537 OF 2023
PETITIONER:
DEEPU PRASAD KINI,AGED 35 YEARS,PROPRIETOR, M/S DEEPU
STEELS, RAMBALAJI BUILDING, NEAR KSEB, ERUVA, KAYAMKULAM,
ALAPPUZHA DISTRICT, PIN - 690572
BY ADV A.KRISHNAN
RESPONDENTS:
1 STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT,
OFFICE OF STATE TAX OFFICER, MINI CIVIL STATION, KAYAMKULAM,
PIN - 690502
2 JOINT COMMISSIONER (APPEALS),
STATE GOODS & SERVICE TAX DEPARTMENT,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 - 110 001, REPRESENTED BY PRINCIPAL
COMMISSIONER (GST), PIN - 110001
5 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN
- 695001
SRI. MUHAMED RAFIQ-SPL.GP, SRI P.R.SREEJITH, SC, GSTN
BY SREELAL N WARRIER, SC CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024
ALONG WITH WP(C).26792/2023 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.26792 of 2023 & conn.cases -:16:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 28551 OF 2023
PETITIONER:
GEORGE GEOGY,AGED 49 YEARS, PROPRIETOR, M/S. GEOMY
ELECTRICALS, OLLUR, THRISSUR, PIN - 680306
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX
DEPARTMENT, IRINJALAKUDA, THRISSUR, PIN - 680125
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY
PRINCIPAL COMMISSIONER (GST)., PIN - 100001
3 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
SRI. MUHAMED RAFIQ-SPL.GP, SRI P.R.SREEJITH, SC, GSTN
BY SREELAL N WARRIER, SC CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024 ALONG WITH WP(C).26792/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.26792 of 2023 & conn.cases -:17:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 28615 OF 2023
PETITIONER:
JMP CONSTRUCTIONS
MUNDAYIL BUILDING, KOLENCHERRY.P.O., ERNAKULAM, KERALA, PIN
682311, REPRESENTED BY ITS MANAGING PARTNER, JAIMY PAUL,
AGED 55, S/O M.P. PAILY, MUNDAYIL HOUSE, KOLENCHERRY.P.O.,
ERNAKULAM DISTRICT,, PIN - 682311
BY ADV P.M.POULOSE
RESPONDENTS:
1 THE STATE TAX OFFICER
2ND CIRCLE, PERUMBAVOOR, SGST DEPARTMENT, MINI CIVIL
STATION, PERUMBAVOOR, ERNAKULAM DISTRICT,, PIN - 683542
2 DEPUTY COMMISSIONER,ARREAR RECOVERY, STATE GOODS & SERVICE
TAX DEPARTMENT, MINI CIVIL STATION, ALUVA, ERNAKULAM
DISTRICT,, PIN - 683101
3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA.P.O.,
THIRUVANANTHAPURAM,, PIN - 695002
4 STATE OF KERALA,REPRESENTED BY ADDITIONAL CHIEF SECRETARY
(TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
5 UNION OF INDIA,REPRESENTED BY ITS SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH
BLOCK, NEW DELHI,PIN - 110001
6 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,REPRESENTED BY
ITS CHAIRMAN, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI,, PIN - 110001
SRI. MUHAMED RAFIQ-SPL.GP, BY SREELAL N WARRIER, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024 ALONG WITH WP(C).26792/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.26792 of 2023 & conn.cases -:18:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 28781 OF 2023
PETITIONER:
MAHESH KUMAR.K,AGED 56 YEARS,S/O KRISHNA PILLAI,
PROPRIETOR , M/S.J.K.COIR INDUSTRIES ANJILIPARAMBIL
VELLAKKINAR , ALAPUZHA, PIN - 688001
BY ADV A.KRISHNAN
RESPONDENTS:
1 ASSISTANT COMMISSIONER, SECOND CIRCLE, GOODS & SERVICE TAX
DEPARTMENT, COLLECTORATE, 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 CENTER 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 DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN
- 695001
5 STATE TAX OFFICER (AREEAR RECOVERY)
OFFICE OF JOINT COMMISSIONER TAX PAYER SERVICES, STATE GOODS
& SERVICE TAX DEPARTMENT, ALAPUZHA, PIN - 688001
SRI. MUHAMED RAFIQ-SPL.GP, SRI P.R.SREEJITH, SC, GSTN
BY SREELAL N WARRIER, SC CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024
ALONG WITH WP(C).26792/2023 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.26792 of 2023 & conn.cases -:19:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 28921 OF 2023
PETITIONER:
SREEKUMAR. S,AGED 56 YEARS, S/O VELIKKAKATH SREEDHARAN NAIR,
VELIKKAKATH, T.P. NO. 19/308, KOKKOTHAMANGALAM, CHERTHALA,
PIN - 688527
BY ADV A.KRISHNAN
RESPONDENTS:
1 ASSISTANT COMMISSIONER (WC)
STATE GOODS & SERVICE TAX DEPARTMENT, BSNL BHAVAN, HEAD POST
OFFICE ROAD, ALAPPUZHA, PIN - 688001
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST POLICY WING,
NORTH BLOCK, NEW DELHI - 110 001, REPRESENTED BY PRINCIPAL
COMMISSIONER (GST), PIN - 110001
3 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN
- 695001
4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK,
NEW DELHI, PIN - 110001
5 STATE TAX OFFICER (ARREAR RECOVERY)
OFFICE OF JOINT COMMISSIONER TAX PAYER SERVICES, STATE GOODS
& SERVICE TAX DEPARTMENT, HEAD POST OFFICE ROAD, ALAPPUZHA -
688001, PIN - 688001
SRI. MUHAMED RAFIQ-SPL.GP, SRI P.R.SREEJITH, SC, GSTN
BY SREELAL N WARRIER, SC CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024 ALONG WITH WP(C).26792/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.26792 of 2023 & conn.cases -:20:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 29008 OF 2023
PETITIONER:
ABDUL SALAM M.M,AGED 51 YEARS
S/O LATE M.P.MOOSA, RESIDING AT MOOLAYIL HOUSE,
VAZHAKKALA SOUTH, KAKKANAD WEST P.O., ERNAKULAM,
PROPRIETOR, MOOLAYIL ENGINEERING WORKS,12/54A, MOOLAYIL
BUILDINGS, MOOLEPPADAM ROAD, ERNAKULAM, PIN - 682030
BY ADV M.A.JINSA MOL
RESPONDENTS:
1 UNION OF INDIA, REPRESENTED BY THE SECRETARY,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT
OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001
2 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
3 STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
4 THE DEPUTY COMMISSIONER(ARREAR RECOVERY),DEPARTMENT OF
STATE GOODS AND SERVICES, OFFICE OF JOINT COMMISSIONER,
TAX PAYER SERVICES, ERNAKULAM, PIN - 682015
5 THE STATE TAX OFFICER,DEPARTMENT OF STATE GOODS AND
SERVICES DEPARTMENT, OFFICE OF STATE TAX OFFICER,
SECOND CIRCLE KALAMASSERY, ERNAKULAM, PIN - 682030
SRI. MUHAMED RAFIQ-SPL.GP, SRI P.R.SREEJITH, SC, GSTN
BY SREELAL N WARRIER, SC CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024 ALONG WITH WP(C).26792/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING::
WPC No.26792 of 2023 & conn.cases -:21:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 29059 OF 2023
PETITIONER:
MARSON CHERIYAN, AGED 62 YEARS
S/O CHERIA V.O PROPRIETOR, M/S. TUBE LINKS , 1,449,
VENNATTUPARAMBIL CHENGALOOR ROAD, THRISSUR, PIN - 680312
BY ADV SANTHOSH P.ABRAHAM
RESPONDENTS:
1 THE STATE TAX OFFICER, TAX PAYER SERVICE CIRCLE IRINJALAKUDA
KERALA STATE GOODS AND SERVICE TAX DEPARTMENT MINI CIVIL
STATION, IRINJALAKUDA., PIN - 680121
2 THE DEPUTY COMMISSIONER (ADJUDICATION)
KERALA STATE GOODS & SERVICE TAX DEPARTMENT O/O THE JOINT
COMMISSIONER OF STATE TAX TAX PAYER SERVICES, POOTHOLE,
THRISSUR, PIN - 680004
3 THE COMMISSIONER OF STATE TAX,
KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER,
KARAMANA, THIRUVANATHAPURAM, PIN - 695002
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY THE
PRINCIPAL COMMISSIONER (GST), PIN - 110001
5 UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK, NEW
DELHI, PIN - 110001
6 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT
TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN
- 695001
SRI. MUHAMED RAFIQ-SPL.GP, SRI P.R.SREEJITH, SC, GSTN
BY SREELAL N WARRIER, SC CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024
ALONG WITH WP(C).26792/2023 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.26792 of 2023 & conn.cases -:22:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 30181 OF 2023
PETITIONER:
RAJESH T. N.,AGED 51 YEARS
S/O NARAYANAN, PROPRIETOR, M/S THARATH ENTERPRISES,
THUMPOLI, ALAPPUZHA, PIN - 688008
BY ADV A.KRISHNAN
RESPONDENTS:
1 ASSISTANT COMMISSIONER (AIT),
STATE GOODS & SERVICE TAX DEPARTMENT, MINI CIVIL
STATION, NEAR BOAT JETTY, ALAPPUZHA, PIN - 688011
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,GST POLICY
WING, NORTH BLOCK, NEW DELHI - 110 001, REPRESENTED BY
PRINCIPAL COMMISSIONER (GST)., PIN - 110001
3 STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, GOVT. SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
4 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
5 STATE TAX OFFICER (ARREAR RECOVERY),
OFFICE OF JOINT COMMISSIONER, TAX PAYER SERVICES, STATE
GOODS & SERVICE TAX DEPARTMENT, ALAPPUZHA, PIN - 688001
SRI. MUHAMED RAFIQ-SPL.GP, SRI P.R.SREEJITH, SC, GSTN
BY SREELAL N WARRIER, SC CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024 ALONG WITH WP(C).26792/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.26792 of 2023 & conn.cases -:23:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 30508 OF 2023
PETITIONER:
AS ASSOCIATES,AGED 43 YEARS, 20/8014D, THAZHEPALAM JUMA
MUSJID BUILDING, THAZHEPALAM, TIRUR-676101.
(REPRESENTED BY THE MANAGING PARTNER SRI.NISAR ALI K)
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 STATE TAX OFFICER,
STATE GOODS & SERVICE TAX DEPARTMENT, MINI CIVIL
STATION, 3RD FLOOR, TIRUR, PIN - 676101
2 STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF
SECRETARY (TAXES),GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
3 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
SMT.M.M.JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024 ALONG WITH WP(C).26792/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.26792 of 2023 & conn.cases -:24:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 30902 OF 2023
PETITIONER:
M/S VISWAS CHARITABLE SOCIETY,AGED 53 YEARS,XVII,
VADAYATTUKOTTA, KOLLAM, REPRESENTED BY ITS SECRETARY, SMT.
LOVELY SAJI, PIN - 691001
BY ADVS.
BOBBY JOHN
S.AJAYGHOSH KUMAR
RESPONDENTS:
1 THE STATE TAX OFFICER, FIRST CIRCLE, KOLLAM
SGST DEPARTMENT, COMMERCIAL TAX COMPLEX, BAPUJI NAGAR, ASRAMAM
P.O., PIN - 691002
2 THE ASSISTANT COMMISSIONER OF STATE TAX, KOLLAM,
SGST DEPARTMENT, COMMERCIAL TAX COMPLEX, BAPUJI NAGAR, ASRAMAM
P.O., KOLLAM, PIN - 691002
3 THE DEPUTY COMMISSIONER (AR), TAX PAYER SERVICE
KOLLAM, SGST DEPARTMENT, COMMERCIAL TAX COMPLEX, BAPUJI NAGAR,
ASRAMAM P.O., KOLLAM, PIN - 691002
4 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
DEPARTMENT,9TH FLOOR, TAX TOWER, KILLIPPALAM,KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695002
5 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM,PIN - 695001
6 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST POLICY WING,
NO.503, B WING, 5TH FLOOR, CBIC, HUDCO VISHALA BUILDING,
BHIKAJI CAMA PLACE, R. K. PURAM, NEW DELHI-110066, PIN - 110066
7 UNION OF INDIA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT,
FINANCE DEPARTMENT, RAJPATH MARG, CENTRAL SECRETARIAT, NEW
DELHI, PIN - 110001
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024
ALONG WITH WP(C).26792/2023 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.26792 of 2023 & conn.cases -:25:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 31530 OF 2023
PETITIONER:
LOTUS HYPER MARKET,AVK NAIR ROAD, THALASSERY, KANNUR
REPRESENTED BY ITS PROPRIETOR MUHAMMED SAJID, PIN - 670101
BY ADVS.
RAJESH NAMBIAR
SINDHU K.NAMBIAR
RESPONDENTS:
1 DEPUTY COMMISSIONER OF STATE TAX
STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE,
ADDITIONAL CIVIL STATION KANNUR, PIN - 670002
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
BY ADV M.S.AMAL DHARSAN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024
ALONG WITH WP(C).26792/2023 AND CONNECTED CASES, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
WPC No.26792 of 2023 & conn.cases -:26:-
JUDGMENT
[WP(C) Nos.26792/2023, 26839/2023, 26937/2023, 27150/2023,
27417/2023, 27800/2023, 27880/2023, 27933/2023, 28077/2023,
28264/2023, 28331/2023, 28335/2023, 28437/2023, 28465/2023,
28537/2023, 28551/2023, 28615/2023, 28781/2023, 28921/2023,
29008/2023, 29059/2023, 30181/2023, 30508/2023, 30902/2023,
31530/2023]
This batch of writ petitions contains three sets of cases. In
some cases, the respective supplier had remitted the tax (GST) but
not reflected in their return GSTR due to some technical reasons.
Another set of petitioners are those who have received the goods
or services and have valid tax invoices, proof of payment of the
value of goods along with the GST component to the respective
suppliers, but the respective suppliers had not remitted the GST
on the supply made by them to the petitioners. The third set of
petitioners are those who are in possession of the invoice but
have no clear proof of payment of consideration and tax towards
the inward supply and might not have received goods in their
possession. Common questions of facts and law are involved in
these writ petitions. W.P.(C) Nos.31559/2019 and connected
matters were disposed on 4.6.2024 by this Court and 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 in WPC No.31559
of 2019 dated 4.6.2024 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 30th November in each
financial year with effect from 01.07.2017, in respect of the
petitioners who had filed their returns for the month of September
on or before 30th November, and their claim for ITC should be
processed, if they are otherwise eligible for ITC."
Hence, by adopting the reasoning, observations and
conclusions recorded in the judgment dated 04.06.2024 in W.P.(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/
APPENDIX OF WP(C) 26792/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY
THE 3RD RESPONDENT DATED 28.09.2022.
Exhibit P2 TRUE COPY THE DEMAND NOTICE ISSUED BY THE 4TH
RESPONDENT DATED 02.08.2023
Exhibit P3 TRUE COPY THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN WP(C) 31219/2022 DATED
7.11.2022
Exhibit P4 TRUE COPY OF INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN WP(C) 32854/2022 DATED
18.10.2022
Exhibit P5 TRUE COPY THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN WP(C) 23490/2023 DATED
20.07.2023
APPENDIX OF WP(C) 26839/2023
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE ANNUAL RETURN FILED BY THE
PETITIONER IN FORM GSTR-9 ON 11-05-2019 FOR
2017-2018 THROUGH GSTN ONLINE MODULE BEFORE
1ST RESPONDENT.
Exhibit-P2 TRUE COPY OF THE FORM GST ASMT-10 NOTICE
ISSUED U/S 61 OF THE GST ACTS DATED 08-09-
2020 FOR THE YEAR 2017-2018 BY 1ST RESPONDENT
ON THE PETITIONER.
Exhibit-P3 TRUE COPY OF REPLY DATED 18-11-2020 FILED
AGAINST EXBT-P2 NOTICE FOR THE YEAR 2017-2018
BY THE PETITIONER THROUGH GSTN PORTAL BEFORE
1ST RESPONDENT.
Exhibit-P4 TRUE COPY OF SHOW CAUSE NOTICE DATED 08-07-
2021 FOR THE YEAR 2017-2018 PROPOSING TO
COMPLETE ASSESSMENT ISSUED U/S 73(1) OF GST
ACTS BY 1ST RESPONDENT TO PETITIONER.
Exhibit-P5 TRUE COPY OF THE ASSESSMENT ORDER NO.
ZJ3201220064001 DATED 20-01-2022 PASSED U/S
73 DEMANDING TAX, INTEREST U/S 50 AND PENALTY
U/S 73(9) OF THE GST ACTS, 2017 ALONG WITH
FORM GST DRC-07 UNDER RULE 142(5) OF THE GST
RULES AND SUMMARY OF THE ORDER DATED 18-01-
2022 BY 1ST RESPONDENT FOR THE YEAR 2017-
2018.
Exhibit-P6 TRUE COPY OF THE NOTIFICATION NO.49/2019-
CENTRAL TAX DATED 09-10-2019 ISSUED BY 4TH
RESPONDENT U/S 164 OF THE CGST ACT.
Exhibit-P7 TRUE COPY OF ONE OF THE INTERIM ORDER PASSED
BY THIS HON'BLE COURT IN WP(C) NO.26214 OF
2023 DATED 09-08-2023.
Exhibit-P8 TRUE COPY OF THE ARREAR NOTICE
NO.32AHRPG9854A1ZB/2017-18 DATED 22-06-2023
DEMANDING TAX, INTEREST AND PENALTY LEVIED
FOR THE YEAR 2017-2018 ISSUED BY 3RD
RESPONDENT.
APPENDIX OF WP(C) 26937/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE REGISTRATION CERTIFICATE
NO.32AQQPR1589R1ZR DATED 22-10-2020 ISSUED TO
THE PETITIONER
Exhibit P2 TRUE COPY OF THE ORDER NO. ZJ3202220004221
ALONG WITH DEMAND IN GST DRC-07 ISSUED BY THE
1ST RESPONDENT DATED 01-02-2022
Exhibit P3 TRUE COPY OF THE PRESS RELEASE ISSUED BY THE
CBIC DATED 04-05-2018.
Exhibit P4 COPY OF THE INTERIM ORDER PASSED BY THIS
COURT IN W.P.(C).11086/ 2022 DATED 31-03-2022
Exhibit P 5 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.
B2/ALUVA/32AQQPR1589R1ZR/2023-24 DATED 10-08-
2023 ISSUED BY THE 5TH RESPONDENT
APPENDIX OF WP(C) 27150/2023
PETITIONER EXHIBITS
Exhibit - P1 TRUE COPY OF THE APPEAL FILED (WITHOUT
ANNEXURES) BY THE PETITIONER UNDER SECTION
107 OF THE CENTRAL GOODS & SERVICES TAX ACT,
2017 ("THE ACT") DATED 20.05.2022
Exhibit - P2 TRUE COPY OF THE ORDER DATED 03.05.2023
ISSUED BY THE 5TH RESPONDENT
Exhibit - P3 TRUE COPY OF AN ORDER DATED 18.01.2023 OF
THIS HON'BLE COURT IN WPC 1609 OF 2023
Exhibit- P4 A TRUE COPY OF CIRCULAR 8/2020 DATED
04.08.2020
Exhibit - P5 A TRUE COPY OF CIRCULAR 125/44/2019 DATED
18.11.2019
APPENDIX OF WP(C) 27417/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SHOW- CAUSE NOTICE DATED 17-10-
2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF THE REPLY DATED 14-11-2022 SUBMITTED
BY THE PETITIONER
Exhibit P3 COPY OF THE ORDER DATED 05-01-2023 ISSUED BY
THE 2ND RESPONDENT
Exhibit P4 COPY OF THE REVENUE RECOVERY NOTICE DATED 20-
06-2023 ISSUED BY THE 2ND RESPONDENT
Exhibit P5 COPY OF THE RECTIFICATION PETITION DATED 13-
08-2023 SUBMITTED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT
Exhibit P6 COPY OF THE INTERIM ORDER IN WP(C) NO. 23085
OF 2023 DATED 19-07-2023 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 27800/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTIFICATION NO. 52/2020 - CENTRAL
TAX DATED 24-06-2020 ISSUED BY THE
2NDRESPONDENT
Exhibit P2 COPY OF NOTIFICATION NO.19/2021- CENTRAL TAX
DATED 01-06-2021ISSUED BY THE 2ND RESPONDENT
Exhibit P3 COPY OF NOTIFICATION NO. 33/2021- CENTRAL TAX
DATED 29-08-2021ISSUED BY THE 2ND RESPONDENT
Exhibit P4 A COPY OF THE ORDER DATED 07-06-2023 ISSUED
BY THE 1ST RESPONDENT U/S.73 OF THE CGST/SGST
ACT
Exhibit P4(a) A COPY OF THE ORDER DATED 07-06-2023 TOGETHER
WITH DEMAND NOTICE IN DRC-07
Exhibit P5 A COPY OF THE INTERIM ORDER DATED 18-01-2023
IN WP(C) NO.1609/2023 ISSUED BY THIS HON'BLE
COURT
APPENDIX OF WP(C) 27880/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER DATED 25.05.2022,
NO.32AEHPK6209CIZO/2017-18 ,ISSUED BY R1
Exhibit P2 TRUE COPY OF THE ORDER DATED 06.05.2023, IN
GSTA(ALPY)19/2023(2017-18),PASSED BY R2
Exhibit P3 TRUE COPY OF THE ORDER DATED 27.06.2023 , IN
W.P.(C) NO.17224/2023 PASSED BY THIS
HONOURABLE COURT
APPENDIX OF WP(C) 27933/2023
PETITIONER EXHIBITS
Exhibit P1 A COPY OF THE ORDER DATED 20-07-2023 ISSUED
BY THE 1ST RESPONDENT
Exhibit P1(a) A COPY OF THE ORDER DATED 20-07-2023 ALONG
WITH SUMMARY OF ORDER IN FORM DRC-07 DATED
20-07-2023
Exhibit P2 A COPY OF THE INTERIM ORDER DATED 18-04-2023
PASSED BY THIS HON'BLE COURT IN WP(C)
NO.14193 OF 2023
APPENDIX OF WP(C) 28077/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY
THE 3RD RESPONDENT TO THE PETITIONER DATED
24.01.2022
Exhibit P2 TRUE COPY OF THE SUMMARY ORDER IN FORM GST
DRC-07 ISSUED BY THE 3RD RESPONDENT TO THE
PETITIONER DATED 24.01.2022
Exhibit P3 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE
4TH RESPONDENT DATED 14.6.2023
Exhibit P4 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN AND WP(C) 38964/2022 DATED
5.12.2022
Exhibit P5 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN AND WP(C) 19913/2023 DATED
20.6.2023
Exhibit P6 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN AND WP(C) 21921 OF 2023
DATED 10.7.2023
APPENDIX OF WP(C) 28264/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY
THE 3RD RESPONDENT TO THE PETITIONER DATED
13.09.2022
Exhibit P2 TRUE COPY OF THE SUMMARY ORDER IN FORM GST
DRC-07 ISSUED BY THE 3RD RESPONDENT TO THE
PETITIONER DATED 14.09.2022
Exhibit P3 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE
4TH RESPONDENT DATED 24.07.2023
Exhibit P4 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN AND WP(C) 38964/2022 DATED
5.12.2022
Exhibit P5 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN AND WP(C) 19913/2023 DATED
20.6.2023
Exhibit P6 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN AND WP(C) 21921 OF 2023
DATED 10.7.2023
APPENDIX OF WP(C) 28331/2023
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE SHOW CAUSE NOTICE IN GST
ASMT 10 REFERENCE NO.ASMT 10/32ADYPK0132A1Z3/
2017-18 DATED 25..6..2020 ISSUED BY THE 1ST
RESPONDENT
Exhibit-P2 TRUE COPY OF THE REPLY TO SHOW CAUSE NOTICE
NO. ZD3201220027650 DATED 17..1..2022 ALONG
WITH REPLY DATED 14..1..2022 FILED BY THE
PETITIONER BEFORE THE 1ST RESPONDENT.
Exhibit-P3 TRUE COPY OF THE ADJUDICATION ORDER NO.
32ADYPK0132A1Z3/2017-18 DATED 26..12...2022
ALONG WITH DRC 07 DATED 26..12..2022 ISSUED
BY THE 1ST RESPONDENT
Exhibit-P4 TRUE COPY OF THE ARREAR RECOVERY NOTICE
NO.32ADYPK0132A1Z3/2017-18 DATED 2..8..2023
ISSUED BY THE 2ND RESPONDENT.
Exhibit-P5 TRUE COPY OF THE ORDER DATED 13..6..2023 IN
W.P.(C) 40251/2022 OF THIS HON'BLE COURT
APPENDIX OF WP(C) 28335/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
FOR THE YEAR 2017-18 DTD. 21-02-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 34128/2022 OF THIS
HON'BLE COURT DTD. 28-10-2022
APPENDIX OF WP(C) 28437/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ORDER ISSUED BY THER 1ST RESPODNENT
FOR THE Y8EAR 2017-18 DTD. 09-06-2022
Exhibit P2 COPY OF APPELLATE ORDER IN GSTA (ALPY)
72/2023 ISSUED BY THE 2ND RESPONDENT DTD. 20-
07-2023
Exhibit P3 COPY OF ORDER IN WPC NO. 29479/2022 OF THIS
HON'BLE COURT DTD. 16-09-2022
Exhibit P4 COPY OF ORDER IN WPC NO. 286/2023 OF THIS
HON'BLE COURT DTD. 06-01-2023
APPENDIX OF WP(C) 28465/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
FOR THE YEAR 2018-19 DTD. 26-09-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 22550/23 OF THIS
HON'BLE COURT DTD. 12-07-2023
APPENDIX OF WP(C) 28537/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER DATED 24.11.2022,
NO.32AXMPP4202AIZ2/2017-18 ISSUED BY 1ST
RESPONDENT
Exhibit P2 TRUE COPY OF THE ABOVE ORDER DATED 19.06.2023
IN GST(ALPY)102/2023(17-18) PASSED BY R2
Exhibit 3 TRUE COY OF ORDER IN W.P(C) NO. 36054/2022
DATED.6/7/2023 OF THIS HONOURABLE COURT
APPENDIX OF WP(C) 28551/2023
PETITIONER EXHIBITS
Exhibit P1 COPYOF ORDER ISSUED BY THE 1ST RESPONDENT FOR
THE YEAR 2017-18 DTD. 24-09-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 22550/2023 OF THIS
HON'BLE COURT DTD. 12-07-2023
APPENDIX OF WP(C) 28615/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE NOTICE IN FORM GST ASMT-10
NO.32AAMFJ8285G1Z1/ASMT 10/17-18 DATED 17.9.2020
ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER
Exhibit P2 TRUE COPY OF THE REPLY DATED 16.10.2020 SENT BY
PETITIONER TO EXHIBIT-P1 NOTICE
Exhibit P3 TRUE COPY OF THE FORM GST DRC - 01A INTIMATION ID
NO.DRC01A/17-18/AAMFJ8285G/ DATED 9.2.2022 SENT
BY THE 1ST RESPONDENT TO THE PETITIONER
Exhibit P4 TRUE COPY OF THE REPLY DATED 19.2.2022 SENT BY
PETITIONER TO THE 1ST RESPONDENT
Exhibit P5 TRUE COPY OF THE SHOW CAUSE NOTICE WITH REFERENCE
NO.ZD320622010659L DATED 9.6.2022 SENT BY 1ST
RESPONDENT TO THE PETITIONER
Exhibit P6 TRUE COPY OF REPLY DATED 1.7.2022 FILED BY
PETITIONER BEFORE THE 1ST RESPONDENT
Exhibit P7 TRUE COPY OF THE ASSESSMENT ORDER
NO.ZD3210220245906 DATED 27.10.2022 ISSUED BY THE
1ST RESPONDENT `TO PETITIONER AND ANOTHER
Exhibit P8 TRUE COPY OF THE SUMMARY OF THE ORDER (REFERENCE
NO.ZD32102202445906) DATED 27.10.2022 IN FORM GST
DRC-07 ISSUED TO THE PETITIONER BY 1ST RESPONDENT
Exhibit P9 TRUE COPY OF THE RECOVERY NOTICE
NO.C2/KUNNATHUNAD/32AAMFJ8285GIZI/2023-24 DATED
8.8.2023 ISSUED BY THE 2ND RESPONDENT TO
PETITIONER PARTNERSHIP CONCERN
Exhibit P10 TRUE COPY OF THE INTERIM ORDER DATED 11.11.2022
IN W.P.(C) NO.32054/2022 OF THE HON'BLE HIGH
COURT OF KERALA
Exhibit P11 TRUE COPY OF THE INTERIM ORDER DATED 3.7.2023 IN
W.P.(C) NO.21264/2023 OF THE HON'BLE HIGH COURT
OF KERALA
APPENDIX OF WP(C) 28781/2023
PETITIONER EXHIBITS
Exhibit p1 TRUE COPY OF THE ORDER UNDER SECTION 73 DATED
7.7.2021 ISSUED BY THE 1ST RESPONDENT. TAX
PERIOD JULY 2017 - MARCH 2018
Exhibit P2 TRUE COPY OF THE NOTICE DATED 3.8.2023 ISSUED
BY THE 5TH RESPONDENT TO THE PETITIONER,
NO.32ARSPM9067A1ZM/17-18
Exhibit P3 TRUE COPY OF THE ORDER DATED 01.08.2023,IN
W.P.(C) NO. 24998/2023 OF THIS HONOURABLE
COURT
APPENDIX OF WP(C) 28921/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF NOTICE U/S 16(4) OF GST ACT FOR
THE PERIOD FROM JULY 2017 TO MARCH 2018
DT.8.12.2020
Exhibit P2 TRUE COPY OF ORDER ISSUED BY 1ST RESPONDENT
DT 17. 2. 2022 NO.32ACGPN6769FIZF/2017-18
Exhibit P3 TRUE COPY OF NOTICE ISSUED BY 5TH RESPONDENT
DT 17.5.2023,NO.32ACGPN6769FIZF/2017-18
Exhibit P4 TRUE COPY OF THE INTERIM ORDER IN W.P.
(C)NO.24998/2023 OF THIS HON'BLE COURT
APPENDIX OF WP(C) 29008/2023
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF REGISTRATION CERTIFICATE
ISSUED BY THE 5TH RESPONDENT TO THE
PETITIONER
Exhibit P2 A TRUE COPY OF ASSESSMENT ORDER UNDER SECTION
73 READ WITH RULE 142 OF GST ACT PASSED BY
THE 5TH RESPONDENT DATED 09.02.2022
Exhibit P3 A TRUE COPY OF DEMAND NOTICE UNDER SECTION 79
RULE 142(A) OF CGST/SGST ACT 2017 DATED
20.06.2023 ISSUED BY THE 4TH RESPONDENT
Exhibit P4 TRUE COPY OF THE INTERIM ORDER IN WP(C) NO.
34128/2022 DATED 28.10.2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
Exhibit P4(a) TRUE COPY OF THE INTERIM ORDER IN WP(C)
NO.31157 /2022 DATED 06.07.2023 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 29059/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER IN ORIGINAL NO.
ZD3208230096788 DATED 17-08-2023 ISSUED BY
THE 2 ND RESPONDENT
APPENDIX OF WP(C) 30181/2023
PETITIONER EXHIBITS
Exhibit P1 . TRUE COPY OF THE ORDER DATED 08.08.2022
PASSED BY THE 1ST RESPONDENT
Exhibit P2 THE TRUE COPY OF THE NOTICE DATED 19.07.2023
ISSUED BY THE 5TH RESPONDENT
Exhibit P3 THE TRUE COPY OF THE ORDER DT 20.07.2023 IN
W.P.(C) NO.23490/2023 OF THIS HONOURABLE
COURT
APPENDIX OF WP(C) 30508/2023
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPIES OF THE RELEVANT MEDICAL
DIAGNOSTIC REPORT SHOWING REGISTRATION DATE
AS 9..3..2021 AND THE DISCHARGE SUMMARY DATED
NIL SHOWING DOA AS 6..4..2021 ISSUED BY THE
NATIONAL INSTITUTE OF MENTAL HEALTH AND NEURO
SCIENCES, BENGALURU.
Exhibit-P2 TRUE COPY OF THE ASSESSMENT ORDER BEARING
NO.ZD320723017950M/DRC07/17-18 DATED
31..7..2023 ISSUED BY THE 1ST RESPONDENT.
Exhibit-P3 TRUE COPY OF THE ORDER DATED 3..7..2023 IN
W.P.(C) 21547/2023 OF THIS HON'BLE COURT.
APPENDIX OF WP(C) 30902/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE NOTICE DATED 16.03.2020, ISSUED
BY THE 1ST RESPONDENT TO THE PETITIONER
Exhibit P2 TRUE COPY OF THE FORM GST ASMT-11 FOR ADJOURNMENT
REQUEST DATED 06.08.2020, SUBMITTED BY THE
PETITIONER
Exhibit P3 TRUE COPY OF THE NOTICE DATED 23.09.2020, ISSUED
BY THE 2ND RESPONDENT TO THE PETITIONER
Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE, DATED
09.07.2021, ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER
Exhibit P5 TRUE COPY OF THE SHOW CAUSE NOTICE, DATED
09.07.2021, ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER
Exhibit P6 TRUE COPY OF THE ACKNOWLEDGEMENT DATED 15.07.2021
EVIDENCING THAT THE PETITIONER APPLIED FOR THE
CANCELLATION OF REGISTRATION
Exhibit P7 TRUE COPY OF THE NOTICE DATED 12.08.2021 ISSUED
BY THE 2ND RESPONDENT TO THE PETITIONER
Exhibit P8 TRUE COPY OF THE REPLY DATED 26.08.2021 SUBMITTED
BY THE PETITIONER IN FORM GST DRC -06
Exhibit P9 TRUE COPY OF THE ORDER, DATED 19.01.2022, ISSUED
BY THE 2ND RESPONDENT TO THE PETITIONER
Exhibit P10 TRUE COPY OF THE SUMMARY OF THE ORDER IN FORM GST
DRC-07, DATED 20.01.2022, ISSUED BY THE 2ND
RESPONDENT
Exhibit P 11 TRUE COPY OF THE RECTIFICATION APPLICATION DATED
12.04.2022 FILED BY THE PETITIONER U/S 161 OF THE
CGST /SGST ACTS
Exhibit P 12 TRUE COPY OF THE ARREAR NOTICE DATED 23.05.2023,
ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER
ALONG WITH TRUE ENGLISH TRANSLATION
APPENDIX OF WP(C) 31530/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED
14.12.2022 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
