Kerala High Court
Sreejith Kumar.G vs The Assistant State Tax Officer 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. 31711 OF 2023
PETITIONER:
MUHAMMED SHAHIR ISAHAQ, AGED 39 YEARS
PROPRIETOR, M/S. SKY MOBILES, 3/375, KAYAMKULAM ,
ALAPPUZHA DISTRICT, PIN - 690502
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS AND SERVICE TAX DEPARTMENT, MINI CIVIL
STATION, KAYAMKULAM, ALAPPUZHA MALAPPURAM, PIN - 690502
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 DEPARTMENT, GOVT. SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
OTHER PRESENT:
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).No.2060/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.31711 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. 2060 OF 2024
PETITIONER:
ASHRAF PULICHARAMVEETTIL HYDROS,AGED 48 YEARS
18/172, PULICHARAMVEETTIL, CHIRAMANGAD, MARATHANCODE,
THRISSUR, PIN - 680604
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE, GOODS &
SERVICE TAX DEPARTMENT, WADAKKANCHERRY, THRISSUR, PIN -
680582
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).No.31711/2024 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.31711 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. 2739 OF 2024
PETITIONER:
ELACHOLA MOHAMMED RAFI,AGED 52 YEARS, PONKULAM HOUSE,
MOTTAMMAL, KOOTTILANGADI, MALAPPURAM, PIN - 676506
BY ADVS.
R.JAIKRISHNA
NARAYANI HARIKRISHNAN
GANESAN M.
C.S.ARUN SHANKAR
ANISH 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 P.O.,
THIRUVANANTHAPURAM, PIN - 695001
3 STATE TAX OFFICER
TAX PAYER SERVICES CIRCLE DEPARTMENT OF STATE GOODS AND
SERVICES TAXES PERINTHALMANNA, MALAPURAM, PIN - 679322
4 DEPUTY COMMISSIONER (ARREAR RECOVERY), TAX PAYER SERVICES,
DEPARTMENT OF STATE GODS AND SERVICES TAXES, B2 BLOCK,
CIVIL STATION, MALAPPURAM MALAPPURAM, PIN - 676506
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).No.2060/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.31711 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. 3096 OF 2024
PETITIONER:
AFSAL NEDUNGAT,AGED 47 YEARS
NEDUNGATTU HOUSE, DOWN HILL, MALAPPURAM, PIN - 676519
BY ADVS.
R.JAIKRISHNA
NARAYANI HARIKRISHNAN
GANESAN M.
C.S.ARUN SHANKAR
ANISH 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 STATE TAX OFFICER
TAX PAYER SERVICES CIRCLE DEPARTMENT OF STATE GOODS AND
SERVICES TAXES PERINTHALMANNA MALAPPURAM, PIN - 679322
4 DEPUTY COMMISSIONER (ARREAR RECOVERY ( SOUGHT TO BE
IMPLEADED )
TAX-PAYER SERVICES, STATE GOODS AND SERVICE TAX
DEPARTMENT, OFFICE OF THE JOINT COMMISSIONER, B2 BLOCK,
CIVIL STATION, ( SOUGHT TO BE IMPLEADED )
BY ADV No Advocate
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).No.2060/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.31711 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. 3281 OF 2024
PETITIONER:
SREEJITH KUMAR.G., AGED 45 YEARS, PROPRIETOR, M/S
SREEKRISHNA AGENCIES, POOZHIKKAD, PATHANAMTHITTA, PIN -
689501
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE ASSISTANT STATE TAX OFFICER
TAXPAYER SERVICES CIRCLE, SGST DEPARTMENT, ADOOR,
PATHANAMTHITTA, PIN - 691523
2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK,
NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY
PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP
SRI P.R.SREEJITH, SC GSTN
SRI SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).No.2060/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.31711 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. 3485 OF 2024
PETITIONER:
M/S SREELEKSHMI COIR WORKS
V/ 571/ ARATTUPUZHA, KANDALLOOR, ALAPPUZHA REPRESENTED BY ITS
PROPRIETOR, ANANDAN, S/O SREEDHARAN, 76 YEARS,RESIDING AT
ANANDA BHAVANAM, KANDALLOOR P.O, ALAPPUZHA DISTRICT, PIN -
690535
BY ADVS.
P.N.MOHANAN
C.P.SABARI
AMRUTHA SURESH
GILROY ROZARIO
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY THE SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CABINET
SECRETARIAT, RAISANA HILL, NEW DELHI, PIN - 110001
2 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT,
FINANCE DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
3 JOINT COMMISSIONER ,(APPEALS) II, KERALA STATE GOODS & SERVICE
TAX DEPARTMENT, PUBLIC LIBRARY BUILDINGS, SASTHRI ROAD,
KOTTAYAM DISTRICT, PIN - 686001
4 STATE TAX OFFICER
KERALA STATE GOODS & SERVICES TAX OFFICE, KERALA STATE GOODS
AND SERVICES TAX DEPARTMENT, 6TH FLOOR,- REVENUE TOWER,
HARIPAD, ALAPPUZHA DISTRICT., PIN - 690514
5 STATE TAX OFFICER (ARREAR RECOVERY)
OFFICE OF THE JOINT COMMISSIONER, TAX PAYER SERVICES,KERALA
STATE GOODS AND SERVICES TAX DEPARTMENT, BSNL BHAVAN, (SECOND
FLOOR), OPPOSITE HEAD POST OFFICE ROAD, ALAPPUZHA DISTRICT,
PIN - 688001
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).No.2060/2024 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.31711 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. 34542 OF 2023
PETITIONER:
M/S. KAVITHA THEATRE, M.G. ROAD, ERNAKULAM, REPRESENTED BY
ITS MANAGING PARTNER, SAJU JOHNY, PIN - 682035
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS & SERVICES TAX DEPARTMENT, IIIRD CIRCLE, CLAS
TOWERS, KARGIL LANE, OLD RAILWAY STATION ROAD, SGST
DEPARTMENT, ERNAKULAM, KOCHI, PIN - 682018
2 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK,
NEW DELHI, PIN - 110001
3 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT.
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).No.2060/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.31711 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. 35292 OF 2023
PETITIONER:
M/S. PMK CONTRACTORS PRIVATE LTD., PMK ARCADE, N.H. BYE
PASS, THONDAYAD, KOZHIKODE , REPRESENTED BY ITS MANAGING
DIRECTOR, ASWIN.P., PIN - 673016
BY ADVS.
R.SREEJITH
MEERA V.MENON
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE DEPUTY COMMISSIONER, SPECIAL CIRCLE - II, STATE GOODS &
SERVICES TAX DEPARTMENT, JAWAHAR NAGAR, ERANHIPALAM,
KOZHIKODE, PIN - 673006
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).No.2060/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.31711 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. 36252 OF 2023
PETITIONER:
M/S. SPAB ENTERPRISES
SHADOW CINEMAS, ALATHUR ROAD, PAZHAYANNUR,THRISSUR
DISTRICT, REPRESENTED BY ITS MANAGING PARTNER,
SASIDHARAN.M., PIN - 680587
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GOODS & SERVICES TAX
DEPARTMENT, GOVT. OFFICES BUILDING COMPLEX,
WADAKKANCHERRY, THRISSUR, PIN - 680582
2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK,
NEW DELHI, PIN - 110001
3 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).No.2060/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.31711 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. 37674 OF 2023
PETITIONER:
M/S FAMOUS STATIONARY,
KMC XII/295, BANK ROAD KAYAMKULAM -,REPRESENTED BY ITS
MANAGING PARTNER C. P. BENNY, PIN - 695502
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)
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
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).No.2060/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.31711 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. 37786 OF 2023
PETITIONER:
THE KANNUR ORTHOPAEDIC SOCIETY,KAIRALI HERITAGE RESORT,
KATTAMPALLY, KANNUR REPRESENTED BY ITS SECRETARY DR.
JAYADEVAN. K, PIN - 670011
BY ADVS.
RAJESH NAMBIAR
SINDHU K.NAMBIAR
RESPONDENTS:
1 THE STATE TAX OFFICER
TAX PAYER SERVICE CIRCLE STATE GOODS AND SERVICE TAX DEPARTMENT
KANNUR NORTH KANNUR, PIN - 670002
2 UNION OF INDIA
REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE( DEPARTMENT
OF REVENUE) GOVERNMENT OF INDIA, 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
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
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).No.2060/2024 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.31711 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. 8482 OF 2024
PETITIONER:
M/S. HERCULES AUTOMOBILES INTERNATIONAL PVT. LTD.
TC 44/1781, FLOATEL CHAMBERS, JAGATHY, THIRUVANANTHAURAM ,
REPRESENTED BY ITS MANAGING DIRECTOR, ABDUL LATHEEF. M., PIN
- 695014
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
ACHYUTH MENON
PARVATHY MENON
PADMANATHAN K.V.
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER,
STATE GOODS AND SERVICES TAX DEPARTMENT, TAX PAYER CIRCLE,
FORT TAX TOWER, 4TH FLOOR, KARAMANA, THIRUVANANTHAPURAM, PIN
- 695002
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
BY ADVS.
SRI. MUHAMED RAFIQ-SPL.GP
SRI P.R.SREEJITH, SC GSTN
SRI SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
Kiran M.S.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).No.2060/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.31711 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. 8653 OF 2024
PETITIONER:
ABDUL SHAHID,AGED 37 YEARS
PULATHPULIKKOTIL HOUSE, VARAKKULAM, MANIMOOLY,
VAZHIKKADAVU, MALAPPURAM, PIN - 679333
BY ADVS.
R.JAIKRISHNA
NARAYANI HARIKRISHNAN
GANESAN M.
C.S.ARUN SHANKAR
ANISH 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 STATE TAX OFFICER,
TAX PAYER SERVICES CIRCLE ,DEPARTMENT OF STATE GOODS
AND SERVICES TAXES, NILAMBUR, MALAPPURAM, PIN - 679329
4 DEPUTY COMMISSIONER (ARREAR RECOVERY),
OFFICE OF THE JOINT COMMISSIONER TAX PAYER
SERVICES,DEPARTMENT OF STATE GOODS AND SERVICES TAXES,
B2 BLOCK, CIVIL STATION, MALAPPURAM, PIN - 676505
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).No.2060/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.31711 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. 9294 OF 2024
PETITIONER:
M/S. SPICE GROUP,
DOOR NO 2/669, KONDOTTY, MALAPPURAM REPRESENTED BY ITS
MANAGING PARTNER, -DAVOOD CHAKKEERI, PIN - 673638
BY ADVS.
R.JAIKRISHNA
NARAYANI HARIKRISHNAN
C.S.ARUN SHANKAR
ANISH P.
GANESAN M.
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 STATE TAX OFFICER,TAX PAYER SERVICES CIRCLE, DEPARTMENT
OF STATE GOODS AND SERVICES TAXES KONDOTTI,
PERINTHALMANNA, MALAPPURAM, PIN - 673638
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).No.2060/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.31711 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. 9666 OF 2024
PETITIONER:
THE TRAVANCORE CEMENTS LTD.,
NATTAKOM, KOTTAYAM, REPRESENTED BY ITS MANAGING
DIRECTOR SRI. T.G.ULLASKUMAR, PIN - 686013
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENTS:
1 THE DEPUTY COMMISSIONER,
TAXPAYER SERVICES DIVISION, STATE G.S.T. DEPARTMENT,
CIVIL STATION, KOTTAYAM, PIN - 686002
2 UNION OF INDIA,REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
3 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
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 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).No.2060/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.31711 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. 9697 OF 2024
PETITIONER:
SEIGEND SYSTEMS AND ENGINEERS INDIA PRIVATE LIMITED,
REPRESENTED BY ITS DIRECTOR, 1ST FLOOR, 63/1266/4, NEW
NO. 36/2178, SYDA BUILDING, K.K ROAD, KALOOR, PIN -
682017
BY ADVS.
M.P.SHAMEEM AHAMED
AKHIL PHILIP MANITHOTTIYIL
DANIYA RASHEED PALLIYALIL
RESPONDENTS:
1 THE STATE TAX OFFICER,TAXPAYER SERVICES CIRCLE, KALOOR,
STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM,
NORTH DIVISION, THEREVARA, PIN - 682015
2 UNION OF INDIA,REPRESENTED BY ITS SECRETARY TO
GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF
REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001
3 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, REPRESENTED BY NEW DELHI-
1 PRINCIPAL COMMISSIONER (GST), PIN - 110001
BY ADV ADV. P.G. JAYASHANKAR PGJ
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).No.2060/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.31711 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. 9874 OF 2024
PETITIONER:
M/S. THAIKKADAN MEDICALS ,32/1102, KURIACHIRA
ROAD,KURIACHIRA P.O., THRISSUR , REPRESENTED BY ITS
MANAGING PARTNER, TONY VARGHESE., PIN - 680006
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
ACHYUTH MENON
PARVATHY MENON
PADMANATHAN K.V.
RESPONDENTS:
1 ASSISTANT STATE TAX OFFICER,TAXPAYER SERVICES CIRCLE,
STATE GOODS & SERVICES TAX DEPARTMENT, FIRST FLOOR,
SGST COMPLEX,POOTHOLE, THRISSUR, PIN - 680004
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 SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).No.2060/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.31711 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. 9886 OF 2024
PETITIONER:
PANANGADAN OUSEPH BYJU,AGED 39 YEARS, 15/22, PANANGADAN
HOUSE, THANGALOOR, THRISSUR, PIN - 680596
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
ACHYUTH MENON
PARVATHY MENON
PADMANATHAN K.V.
RESPONDENTS:
1 STATE TAX OFFICER,TAX PAYER SERVICES CIRCLE, MANNUTHY,
STATE GOODS & SERVICES TAX DEPARTMENT, POOTHOLE,
THRISSUR, PIN - 680004
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 11000
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
BY ADV P.B.AJOY
SRI. MUHAMED RAFIQ-SPL.GP
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).No.2060/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.31711 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. 9983 OF 2024
PETITIONER:
ALUNGAL NAHIR,AGED 48 YEARS,PROPRIETOR, M/S.CAKE HOUSE
FOOD PRODUCT, NANNAMUKKU.P.O., CHANGARAMKULAM,
MALAPPURAM DIST., PIN - 679575
BY ADVS.
S.ANIL KUMAR (TRIVANDRUM)
SABU C.J
RAHUL A.
RESPONDENT:
1 THE STATE TAX OFFICER,
TAX PAYER SERVICES CIRCLE, STATE GOODS AND SERVICE TAX
DEPARTMENT, TIRUR, MALAPPURAM DISTRICT., PIN - 676101
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
SRI ASP KURUP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).No.2060/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.31711 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. 10173 OF 2024
PETITIONER:
KALYANI E MART,
9/1835, PALATHINGAL, EDAKKARA, MALAPPURAM REPRESENTED BY ITS
MANAGING PARTNER SRI. BIBIN KUMAR, PIN - 679331
BY ADVS.
K.S.HARIHARAN NAIR
G.REMADEVI
HARIMA HARIHARAN
RAJATH R NATH
DHEERAJ SASIDHARAN
SREE HARIDEV
RESPONDENTS:
1 STATE TAX OFFICER,STATE GOODS AND SERVICES TAX DEPARTMENT,
KOVILAKOM ROAD, NILAMBUR, PIN - 679329
2 DEPUTY COMMISSIONER (ADJUDICATION),
O/O. THE JOINT COMMISSIONER,TAXPAYER SERVICES, SGST
DEPARTMENT,CIVIL STATION, MALAPPURAM, PIN - 676505
3 STATE PUBLIC INFORMATION OFFICER,STATE GOODS AND SERVICES TAX
DEPARTMENT,KOVILAKOM ROAD, NILAMBUR, PIN - 679329
4 GOODS AND SERVICES TAX NETWORK,
REPRESENTED BY ITS CHAIRMAN,4TH FLOOR, EAST WING WORLD MARK-1,
AEROCITY, NEW DELHI, PIN - 110037
5 PROPER OFFICER,STATE GOODS AND SERVICES TAX
DEPARTMENT,KOVILAKOM ROAD, NILAMBUR, PIN - 679329
6 STATE OF KERALA,REPRESENTED BY SECRETARY, TAXES DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
7 COMMISSIONER,STATE GST DEPARTMENT,TAX TOWER,
THIRUVANANTHAPURAM, PIN - 695002
8 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 12.06.2024,
ALONG WITH WP(C).No.2060/2024 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.31711 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. 10391 OF 2024
PETITIONER:
URATH SUJEESH,AGED 45 YEARS
PROPRIETOR, M/S. SUJISH STORES, URATH HOUSE, MELE
MANTHADAM, CHANGARAMKULAM, MALAPPURAM, PIN - 679585
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
ACHYUTH MENON
PARVATHY MENON
PADMANATHAN K.V.
RESPONDENTS:
1 THE 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, 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 SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).No.2060/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.31711 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. 10536 OF 2024
PETITIONER:
M/S.KERAFIBERTEX INTERNATIONAL PRIVATE LIMITED,
53/57, KINFRA - EPIP, INFOPARK. P.O., KAKKANAD,
ERNAKULAM, KERALA, REPRESENTED BY ITS SENIOR MANAGER
SHRI.MANOJ S. K, PIN - 682042
BY ADVS.
M.BALAGOPAL
R.DEVIKA (ALAPPUZHA)
ANJALI MENON
RESPONDENTS:
1 THE STATE TAX OFFICER, TAXPAYER SERVICES CIRCLE,
KERALA GOODS & SERVICE TAX DEPARTMENT SECOND FLOOR, NEW
BLOCK, CIVIL STATION, KAKKANAD, ERNAKULAM, PIN - 682030
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
ITS CHAIRMAN, PIN - 110001
4 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT,THIRUVANANTHAPURAM, PIN - 695001
BY ADV J.VISHNU
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).No.2060/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.31711 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. 41931 OF 2023
PETITIONER:
ABDUL NASAR,AGED 46 YEARS, PROPRIETOR,AMEEN
COMMUNICATIONS, III/347N, PATTAMBI, PALAKKAD, PIN -
679303
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
S.JAFFERALI
N.SANTHOSHKUMAR
RESPONDENTS:
1 ASSISTANT COMMISSIONER OF STATE TAX
STATE GOODS & SERVICE TAX DEPARTMENT, TAX PAYER SERVICE
CIRCLE, PATTAMBI, PALAKKAD, PIN - 679303
2 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O,
THIRUVANANTHAPURAM, PIN - 695002
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED
BY ITS CHAIRMAN,MINISTRY OF FINANCE, GOVERNMENT OF
INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001
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
BY ADV P.T.DINESH, SHRI S.MANU
SRI. MUHAMED RAFIQ-SPL.GP
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).No.2060/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.31711 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. 42459 OF 2023
PETITIONER:
SUNIL LALJI,AGED 46 YEARS,S/O (LATE) LALJI SIVADASAN,
NO. 26/1291, CHANDRIKA SADANAM, BALABHAVAN ROAD,
MULLACKKAL, ALAPPUZHA, PIN - 688011
BY ADV A.KRISHNAN
RESPONDENTS:
1 STATE TAX OFFICER (WC)
STATE GOODS & SERVICE TAX DEPARTMENT, BSNL BHAVAN, HEAD
POST OFFICE ROAD, ALAPPUZHA, PIN - 688001
2 STATE TAX OFFICER
OFFICE OF THE STATE TAX OFFICER, STATE GOODS & SERVICE
TAX DEPARTMENT, CIVIL STATIOIN, ALAPPUZHA, PIN - 688001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,GST POLICY
WING, NORTH BLOCK, NEW DELHI - 110 001, REPRESENTED BY
PRINCIPAL COMMISSIONER (GST), PIN - 110001
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
6 STATE TAX OFFICER (ARREAR RECOVERY)
OFFICE OF JOINT COMMISSIONER TAX PAYER SERVICES, STATE
GOODS & SERVICE TAX DEPARTMENT, HEAD POST OFFICE ROAD,
ALAPPUZHA, PIN - 688001
BY 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).No.2060/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.31711 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. 15905 OF 2024
PETITIONER:
M/S CREATIVE EXT-INT SOLUTIONS PRIVATE LIMITED,
VII/57B, NGO QUARTERS ROAD,NGO QUARTERS, KAKKANAD,
THRIKKAKARA, ERNAKULAM, KERALA, REPRESENTING BY ITS
MANAGING DIRECTOR AJI PETER, PIN - 682021
BY ADVS.
M.K.HAJARA
HOWLATH JAHAN
RESPONDENTS:
1 OFFICE OF THE STATE TAX OFFICER SGST DEPARTMENT,
TAXPAYER SERVICES CIRCLE THRIKKAKKARA AT CIVIL STATION,
KAKKANAD, PIN - 682030
2 OFFICE OF THE JOINT COMMISSIONER OF STATE TAX,
TAXPAYER SERVICES, SGST DEPARTMENT, ERNAKULAM,SGST
COMPLEX, THEVARA, PIN - 682015
3 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI,
PIN - 110001
4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESNETED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK,NEW DELHI, PIN - 110001
5 THE STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO
TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP
SRI P.R.SREEJITH, SC GSTN DY.SOLICITOR GENERAL OF INDIA
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).No.2060/2024 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.31711 of 2023
& conn.cases 26
JUDGMENT
[WP(C) Nos.31711/2023, 2060/2024, 2739/2024, 3096/2024, 3281/2024,
3485/2024, 34542/2023, 35292/2023, 36252/2023, 37674/2023,
37786/2023, 8482/2024, 8653/2024, 9294/2024, 9666/2024, 9697/2024,
9874/2024, 9886/2024, 9983/2024, 10173/2024, 10391/2024,
10536/2024, 41931/2023, 42459/2023, 15905/2024]
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 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 30 th November in each
financial year with effect from 01.07.2017, in respect of the
petitioners who had filed their returns for the month of September
on or before 30th November, and their claim for ITC should be
processed, if they are otherwise eligible for ITC."
Hence, by adopting the reasoning, observations and conclusions
recorded in the judgment dated 04.06.2024 in W.P.(C)
Nos.31559/2019 and connected matters, these writ petitions stand
disposed of.
All Interlocutory Applications regarding interim matters stand
closed.
sd/- DINESH KUMAR SINGH, JUDGE
css/
APPENDIX OF WP(C) 2060/2024
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 21-11-2023
Exhibit P2 COPY OF OBJECTION FILED BUY THE PETITIONER
BEFORE THE 1ST RESPONDENT DTD. 16-12-2023
Exhibit P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
FOR THE YEAR 2018-19 DTD. 27-12-2023
Exhibit P4 COPY OF ORDER IN WPC NO. 29479/22 OF THIS
HON'BLE COURT DTD. 16-09-2022
APPENDIX OF WP(C) 2739/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY
THE 3RD RESPONDENT DATED 17.05.2023.
Exhibit P2 TRUE COPY OF SUMMARY OF ORDER IN FORM GST
DRC-07 ISSUED BY THE 3RD RESPONDENT DATED
17.05.2023
Exhibit P3 A TRUE COPY OF THE ORDER FOR CANCELLATION OF
REGISTRATION ISSUED BY THE 3RD RESPONDENT
DATED 18.02.2020
Exhibit P4 A TRUE COPY OF THE REVENUE RECOVERY NOTICE
ISSUED BY THE 4TH RESPONDENT DATED 20.12.2023
ALONG WITH ITS ENGLISH TRANSLATION
Exhibit P5 TRUE COPY THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN WP(C) 31219/2022 DATED
7.11.2022
Exhibit P6 A TRUE COPY OF INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN WP(C) 32854/2022 DATED
18.10.2022.
Exhibit P7 A TRUE COPY THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN WP(C) 23490/2023 DATED
20.07.2023.
APPENDIX OF WP(C) 3096/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY
THE 3RD RESPONDENT DATED 16.01.2024.
Exhibit P2 TRUE COPY OF SUMMARY OF ORDER IN FORM GST
DRC-07 ISSUED BY THE 3RD RESPONDENT DATED
16.01.2024
Exhibit P3 A TRUE COPY OF THE NOTIFICATION NO 18/2022-
CENTRAL TAX ISSUED BY THE 1ST RESPONDENT
DATED 28.09.2022
Exhibit P4 TRUE COPY THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN WP(C) 31219/2022 DATED
7.11.2022
Exhibit P5 A TRUE COPY OF INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN WP(C) 32854/2022 DATED
18.10.2022.
Exhibit P6 A TRUE COPY THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN WP(C) 23490/2023 DATED
20.07.2023
Exhibit P7 TRUE COPY OF THE REVENUE RECOVERY NOTICE
ISSUED BY THE DEPUTY COMMISSIONER (ARREAR
RECOVERY), TAX PAYER SERVICES, MALAPPURAM
DATED 23.5.2024 ALONG WITH ENGLISH
TRANSLATION
APPENDIX OF WP(C) 3281/2024
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18
Exhibit P2 COPY OF OBJECTION FILED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT DTD. 23-08-2022
Exhibit P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
FOR THE YEAR 2017-18 DTD. 29-11-2023
Exhibit P4 COPY OF ORDER IN WPC NO. 31157/2022 OF THIS
HON'BLE COURT DTD. 30-09-2022
APPENDIX OF WP(C) 3485/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER DATED 28.10.2022 ISSUED BY THE
STATE TAX OFFICER, OFFICE OF THE KERALA STATE GOODS
AND SERVICE TAX, GST DEPARTMENT
Exhibit P2 TRUE COPY OF THE APPEAL PETITION DATED 10.01.23 IN
FORM GST APL-01 ALONG WITH ANNEXURE
Exhibit P3 TRUE COPY OF THE ORDER DATED 10.5.2023 PASSED BY THE
JOINT COMMISSIONER (APPEALS), STATE GOODS AND
SERVICES TAX DEPARTMENT, KOTTAYAM
Exhibit P4 TRUE COPY OF THE CIRCULAR NO. 183/15/2022-GST DATED
27.12.2022 ISSUED BY THE CENTRAL GOVERNMENT
Exhibit P5 TRUE COPY OF THE REQUEST DATED 8.6.2023 FOR
RECTIFICATION FILED BY THE PETITIONER THROUGH HIS
AUTHORIZED REPRESENTATIVE AGAINST EXT. P3 ORDER
Exhibit P6 TRUE COPY OF THE ORDER DATED 31.7.2023 BY REJECTING
EXT. P5 RECTIFICATION REQUEST
Exhibit P7 TRUE COPY OF THE NOTICE DATED 24.7.2023 ISSUED BY THE
STATE TAX OFFICER (ARREAR RECOVERY) ALONG WITH
ENGLISH TRANSLATION
Exhibit P8 TRUE COPY OF THE INTERIM ORDER DATED 21-07-2023 IN
WP(C) NO.23760 OF 2023
Exhibit P9 TRUE COPY OF THE DECISION IN DIYA AGENCIES V. STATE
TAX OFFICER REPORTED IN 2023 KHC 9238
Exhibit P10 TRUE COPY OF THE DECISION IN UNION OF INDIA (UOI) V.
BHARTI AIRTEL LTD. AND OTHERS REPORTED IN 2022 (4)
SCC 328
Exhibit P11 TRUE COPY OF THE JUDGMENT DATED 2.8.2023 IN MAT 1218
OF 2023 IN THE CASE OF SUNCRAFT ENERGY PRIVATE
LIMITED AND ANOTHER V. THE ASSISTANT COMMISSIONER,
STATE TAX, BALLYGUNGE CHARGE AND OTHERS
Exhibit P12 TRUE COPY OF ORDER DATED 14.12.2023 IN SLP (C) NOS.
27827-27828 OF 2023 [ASSISTANT COMMISSIONER OF STATE
TAX, BALLYGUNJE AND OTHERS V. SUNCRAFT ENERGY PVT.
LTD & ORS]
Exhibit P13 TRUE COPY OF THE DECISION IN ANAZ ABDUL RAHIMAN KUTTY
V. STATE TAX OFFICER, STATE GOODS & SERVICES TAX
DEPARTMENT REPORTED IN 2023 KHC 9274
Exhibit P14 TRUE COPY OF INTERIM ORDER DATED 9.8.2023 IN W.P (C)
Exhibit P15 TRUE COPY OF THE ORDER DATED 8.11.2023 IN W.P (C) NO.
26227/2023 BY RECORDING THE COMPLETION OF HEARING AND
RESERVATION OF JUDGMENT
APPENDIX OF WP(C) 34542/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 28-09-2020
Exhibit P2 COPY OF OBJECTION FILED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT DTD. 05-11-2020
Exhibit P3 COPY OIF INVOICE ISSUED BY AMOUR RELEASE,
ERNAKULAM DTD. 20-03-2018
Exhibit P4 COPY OF INVOICE NO. 140/17-18 ISSUED BY POETRY
FILM HOUSE, KOTTAYAM DTD. 09-02-2018
Exhibit P5 COPY OF INVOICE NO. 258 ISSUED BY ROYAL
CINEMAS, KOCHI DTD. 01-02-2018
Exhibit P6 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DTD. 15-07-2022
APPENDIX OF WP(C) 35292/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 22-06-2022
Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT DTD. 18-07-2022
Exhibit P3 COPY OF ORDER NO. 32AAJCP7199K1ZS/2019-20
ISSUED BY THE 1ST RESPONDENT FOR THE YEAR
2019-20 DTD. 14-10-2022
Exhibit P4 COPY OF ORDER IN WPC NO. 32854/2022 OF THIS
HON'BLE COURT DTD. 18-10-2022
APPENDIX OF WP(C) 36252/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 14-09-2020
Exhibit P2 COPY OF OBJECTION FILED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT DTD. 19-10-2020
ExhibitP 3 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 03-11-2021
Exhibit P4 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DTD. 07-10-2022
Exhibit P5 COPY OF CIRCULAR NO. 183/15/2022-GST ISSUED
BY THE MINISTRY OF FINANCE, GOVERNMENT OF
INDIA DTD. 27-12-2022
Exhibit P6 COPY OF ORDER IN WPC NO. 34542/23 OF THIS
HON'BLE COURT DTD. 19-10-2023
APPENDIX OF WP(C) 37674/2023
PETITIONER EXHIBITS
Exhibit P1 THE TRUE COPY OF THE ORDER DATED 12.09.2022,
FOR THE PERIOD OF JULY 2017 TO MARCH 2018,
PASSED BY 1ST RESPONDENT
Exhibit P2 THE TRUE COPY OF THE ORDER DATED 21.08.2023.
PASSED BY 2ND RESPONDENT,APPEAL
NO.GSTA(ALPY)60/2023.
Exhibit P3 THE TRUE COPY OF THE ORDER DT. 3.11.2023 IN
W.P.(C).NO.36054/2022 OF THIS HON'BLE COURT
APPENDIX OF WP(C) 37786/2023
PETITIONER EXHIBITS
Exhibit 1 TRUE COPY OF THE ASSESSMENT ORDER DATED
16.08.2023 UNDER THE STATE GOODS AND SERVICE
TAX ACT FOR THE YEAR 2017-18
Exhibit 2 THE REPLY FILED BY THE PETITIONER DATED
30.06.2023
APPENDIX OF WP(C) 8482/2024
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
28-11-2023
Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT DTD. 13-01-2024
Exhibit P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DTD. 06-02-2024
Exhibit P4 COPY OF ORDER IN WPC NO. 32854/22 OF THIS
HON'BLE COURT DTD. 18-10-2022
APPENDIX OF WP(C) 8653/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER UPLOADED IN
THE GSTN PORTAL BY THE 3RD RESPONDENT DATED
05.08.2023
Exhibit P2 TRUE COPY OF THE SUMMARY OF ORDER IN FORM GST
DRC-07 ISSUED BY THE 3RD RESPONDENT DATED
05.08.2023
Exhibit P3 TRUE COPY OF THE REVENUE RECOVERY NOTICE
ISSUED BY THE 4TH RESPONDENT ALONG WITH ITS
ENGLISH TRANSLATION DATED 20.12.2023
Exhibit P4 TRUE COPY THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN WP(C) 31219/2022 DATED
7.11.2022
Exhibit P5 A TRUE COPY OF INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN WP(C) 32854/2022 DATED
18.10.2022.
Exhibit P6 A TRUE COPY THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN WP(C) 23490/2023 DATED
20.07.2023.
APPENDIX OF WP(C) 9294/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY
THE 3RD RESPONDENT DATED 15.02.2024
Exhibit P2 TRUE COPY OF SUMMARY OF ORDER IN FORM GST
DRC-07 ISSUED BY THE 3RD RESPONDENT DATED
21.02.2024
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) 9666/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS NO.
ZD321223025406Y GST/DRC 07(2017-18) DATED:
22.12.2023 PASSED U/S. 73 OF THE GST ACTS FOR
2017-18
Exhibit P1(a) TRUE COPY OF THE SUMMERY OF THE ORDER ISSUED
IN FORM GST DRC-07 FOR 2017-18 DATED:
22.12.2023
APPENDIX OF WP(C) 9697/2024
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SHOW CAUSE NOTICE FOR THE YEAR
2017-18 DATED 29.09.2023
Exhibit P2 COPY OF THE REPLY DATED 08.12.2023 FILED BY
THE PETITIONER
Exhibit P3 COPY OF THE ORDER DATED 15.12.2023 PASSED BY
THE 1ST RESPONDENT UNDER SEC 73
Exhibit P4 COPY OF THE INTERIM ORDER DATED 16.09.2022 IN
WP(C) 29479 / 2022
Exhibit P5 COPY OF THE INTERIM ORDER DATED 18.10.2022 IN
WP(C) 32854 / 2022
APPENDIX OF WP(C) 9874/2024
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 12-12-2023
Exhibit P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DTD. 21-02-2024
Exhibit P3 COPY OF IN WPC NO. 35292/23 OF THIS HON'BLE
COURT DTD. 27-10-2023
APPENDIX OF WP(C) 9886/2024
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 13-11-2023
Exhibit P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DTD. 17-01-2024
Exhibit P3 COPY OF ORDER IN WPC NO. 35292/23 OF THIS
HON'BLE COURT DTD. 27-10-2023
APPENDIX OF WP(C) 9983/2024
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTIFICATION NO. 52/2020 - CENTRAL
TAX DATED 24-06-2020ISSUED 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 14-02-2024 ISSUED
BY THE 1ST RESPONDENT
Exhibit P4(a) A COPY OF THE ORDER DATED 14-02-2024 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) 10173/2024
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SCREENSHOT OF THE MAIL SENT BY
THE PETITIONER TO THE 1ST RESPONDENT DATED
23-08-2018
Exhibit P2 COPY OF THE GST REGISTRATION CERTIFICATE
DATED 11-01-2019 OF THE PETITIONER
Exhibit P3 COPY OF THE NOTIFICATION NO. 52/2020-CENTRAL
TAX DATED 24-06-2020 ISSUED BY THE 8TH
RESPONDENT
Exhibit P4 COPY OF THE NOTICE IN FORM DRC-01A DATED 14-
02-2022 ISSUED BY 1ST RESPONDENT FOR THE YEAR
2017-18
Exhibit P5 COPY OF THE NOTICE IN FORM DRC-01A DATED 14-
02-2022 ISSUED BY 1ST RESPONDENT FOR THE YEAR
2018-19
Exhibit P6 COPY OF THE REPRESENTATION DATED 26-02-2022
SUBMITTED BY THE PETITIONER BEFORE THE 4TH
RESPONDENT
Exhibit P6(a) COPY OF THE REPRESENTATION DATED 26-02-2022
SUBMITTED BY THE PETITIONER BEFORE THE 5TH
RESPONDENT
Exhibit P6(b) COPY OF THE REPRESENTATION DATED 26-02-2022
SUBMITTED BY THE PETITIONER BEFORE THE 6TH
RESPONDENT
Exhibit P6(c) -COPY OF THE REPRESENTATION DATED 26-02-2022
SUBMITTED BY THE PETITIONER BEFORE THE 7TH
RESPONDENT
Exhibit P7 COPY OF THE ADJOURNMENT LETTER DATED 01-03-
2022 SUBMITTED BY THE PETITIONER AGAINST EXT.
P4 AND P5 NOTICES
Exhibit P8 COPY OF THE ADJOURNMENT NOTICE DATED 07-03-
2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P9 COPY OF THE INTERIM ORDER IN WPC NO. 10824 OF
2022 DATED 29-03-2022
Exhibit P10 COPY OF THE LETTER DATED 30-03-2022 SUBMITTED
BY THE PETITIONER BEFORE THE 1ST RESPONDENT
Exhibit P11 COPY OF THE ADJOURNMENT NOTICE DATED 05-11-
2022 ISSUED BY THE 2ND RESPONDENT
Exhibit P12 COPY OF THE APPLICATION UNDER RTI DATED 15-
11-2022 SUBMITTED BY THE PETITIONER BEFORE
THE 3RD RESPONDENT
Exhibit P13 COPY OF THE REPLY DATED 16-11-2022 SUBMITTED
BY THE PETITIONER BEFORE THE 1ST RESPONDENT
Exhibit P14 COPY OF THE REPLY DATED 09-12-2022 ISSUED BY
THE 3RD RESPONDENT
Exhibit P15 COPY OF THE SHOW-CAUSE NOTICE DATED 29-05-
2023 ISSUED BY THE 2ND RESPONDENT FOR THE
YEAR 2017-18
Exhibit P16 COPY OF THE SHOW-CAUSE NOTICE DATED 29-05-
2023 ISSUED BY THE 2ND RESPONDENT FOR THE
YEAR 2018-19
Exhibit P17 COPY OF THE REPLY DATED 13-07-2023 SUBMITTED
BY THE PETITIONER BEFORE THE 2ND RESPONDENT
FOR THE YEAR 2017-18
Exhibit P18 COPY OF THE REPLY DATED 13-07-2023 SUBMITTED
BY THE PETITIONER BEFORE THE 2ND RESPONDENT
FOR THE YEAR 2018-19
Exhibit P19 COPY OF THE COMMON JUDGMENT DATED 20-11-2023
OF THE HON'BLE HIGH COURT OF KERALA IN WP(C)
Exhibit P20 COPY OF THE ORDER DATED 20-12-2023 ISSUED BY
THE 2ND RESPONDENT FOR THE YEAR 2017-18
Exhibit P21 COPY OF THE ORDER DATED 20-12-2023 ISSUED BY
THE 2ND RESPONDENT FOR THE YEAR 2018-19
Exhibit P22 COPY OF THE RECTIFICATION PETITION DATED 07-
03-2024 SUBMITTED BY THE PETITIONER AGAINST
EXT. P20
Exhibit P23 COPY OF THE RECTIFICATION PETITION DATED 07-
03-2024 SUBMITTED BY THE PETITIONER AGAINST
EXT. P21
APPENDIX OF WP(C) 10391/2024
PETITIONER EXHIBITS
Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPODNENT
DTD. 14-02-2024
Exhibit P2 COPY OF ORDER IN WPC NO. 29705/23 OF THIS
HON'BLE COURT DTD. 26-09-2023
APPENDIX OF WP(C) 10536/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE NO. KKND/
STO/ 32AABCK4613P1ZI / 2017-18 DATED
25.07.2023
Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER NO.
GSTIN32AABCK4613P1ZI DATED 30.12.2023
Exhibit P3 TRUE COPY OF THIS ORDER DATED 28.10.2022 IN
WP (C) NO. 34128/2022 OF THIS HON'BLE COURT
Exhibit P4 TRUE COPY OF THE ORDER DATED 08.11.2023 IN WP
(C) NO. 34128/2022 OF THIS HON'BLE COURT
APPENDIX OF WP(C) 41931/2023
PETITIONER EXHIBITS
Exhibit-P 1 TRUE COPY OF THE NOTICE BEARING NUMBER SCN
NO: 32CGEPM5388P1ZQ/2022 DATED 29.09.2023
Exhibit-P 2 TRUE COPY OF THE REPLY FILED ON 24.10.2023
AGAINST EXT-P1 NOTICE
Exhibit-P 3 TRUE COPY OF THE ORDER UNDER REFERENCE NO. :
ZD3211230067960 ALONG WITH PROCEEDINGS DATED
08..11..2023
Exhibit-P 4 TRUE COPY OF ONE SUCH ORDER DATED
12..9..2023IN W.P.(C) 27571/2023 .
APPENDIX OF WP(C) 42459/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE NOTICE UNDER SECTION 16 (4)
TO THE ACT. DATED 12.12.2022 ISSUED BY THE
1ST RESPONDENT , FOR THE PERIOD JUNE 2018 TO
MARCH 2019,
Exhibit P1(a) TRUE COPY OF THE REPLY FILED BY THE
PETITIONER DATED 10.01.2023
Exhibit P2 TRUE COPY OF THE SHOW-CAUSE NOTICE, DATED
28.11.2023, PASSED BY THE 2ND RESPONDENT
APPENDIX OF WP(C) 15905/2024
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE NOTICE SO ISSUED IN FORM
GST ASMT-10 PERTAINING TO THE YEAR 2018-19
DATED: 07.09.2020
Exhibit P2 TRUE COPY OF THE NOTICE IN FORM GST DRC-01
DATED 17.02.2022
Exhibit P3 TRUE COPY OF THE ORDER NO.
32AAECC6542J1ZR/DRC 07/2017-18 DATED
08.12.2023
Exhibit P4 TRUE COPY OF THE SUMMARY OF THE ORDER ISSUED
IN FORM GST DRC-07 DATED 08.12.2023
Exhibit P5 TRUE COPY OF THE ORDER IN ORIGINAL NO:
32AAECC6542J1ZR- 2017-18 DATED 30.12.2023
Exhibit P6 TRUE COPY OF THE SUMMARY OF THE ORDER ISSUED
IN FORM GST DRC-07 DATED 30.12.2023
Exhibit P7 TRUE COPY OF THE RECTIFICATION PETITION DATED
16.03.2024
Exhibit P8 TRUE COPY OF THE REVENUE RECOVERY NOTICE
DATED: 18.03.2024
Exhibit P9 TRUE COPY OF THE JUDGMENT WPC NO.9666 OF 2024
DATED: 12.03.2024
APPENDIX OF WP(C) 31711/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ORDER FOR THE YEAR 2017-18 ISSUED BY
THE 1ST RESPONDENT DTD. 25-02-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 31157/2022 OF THIS
HON'BLE COURT DTD. 30-09-2022
Exhibit P3 COPY OF SUBMISSION MADE BY THE PETITIONER
BEFORE THE 1ST RSPONDENT DTD. NIL
