Kerala High Court
Abdul Assis vs 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. 39254 OF 2022
PETITIONER:
ANILKUMAR.K.K.,AGED 57 YEARS
28/XII, SHALEMA BUILDING, ETTIKKARA ROAD, AMBALAMUGAL,
ERNAKULAM DISTRICT, PIN - 682302
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE DEPUTY COMMISSIONER (WC)
STATE GOODS & SERVICES TAX DEPARTMENT, SALES TAX
COMPLEX, BAZAR ROAD, MATTANCHERRY, KOCHI, PIN - 682002
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 ADV RAJESH KUMAR T.K
OTHER PRESENT:
SHRI P.R.SREEJITH, SC GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
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).39338/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39254 of 2022 & 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. 39338 OF 2022
PETITIONER:
MARIYA RUBBERS
MP VI/249, 249A, OLD NO. V/187, THEKKEDATHU BUILDING,
VILAKKUMADOM, POOVARANY, KOTTAYAM,REPRESENTED BY ITS
PROPRIETOR SRI. BENNY MATHEW, PIN - 686577
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
RAJATH R NATH
G.REMADEVI
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL
STATION,PONKUNNAM, PIN - 686506
2 UNION OF INDIA,REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
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).39254/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39254 of 2022 & 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. 39366 OF 2022
PETITIONER:
K.E. ZIDHIQUE,AGED 78 YEARS
HILL PRODUCE DEALER THOPRAMKUDY IDUKKI, PIN - 685602
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, CHERUTHONI
AT IDUKKI, PIN - 685602
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 & CHEMICALS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV RAJESH KUMAR T.K
SHRI P.R.SREEJITH, SC GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
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).39254/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39254 of 2022 & 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. 39665 OF 2022
PETITIONER:
K.P JOY,KOORAM KALLOOKKARAN HOUSE, PEECHANIKKAD,
PULIYANAM P.O, ANGAMALY, ERNAKULAM, PIN - 683572
BY ADVS.
K.S.HARIHARAN NAIR
RAJATH R NATH
HARIMA HARIHARAN
G.REMADEVI
RESPONDENTS:
1 STATE TAX OFFICER (WORKS CONTRACT),
OFFICE OF THE JOINT COMMISSIONER (WORKS CONTRACT),
STATE GOODS AND SERVICES TAX DEPARTMENT, BAZAR ROAD,
MATTANCHERRY, KOCHI, PIN: 682 002., PIN - 682002
2 UNION OF INDIA,
REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN: 110 001., PIN - 110001
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).39254/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39254 of 2022 & 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. 39744 OF 2022
PETITIONER:
MANGOTE HOUSE SURESHBABU
AGED 52 YEARS
PROPRIETOR, M/S. S B ELECTRONICS, 25/1729/3, MASJID
BUILDING, POST OFFICE ROAD, THRISSUR, PIN - 680001
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER
IV CIRCLE, STATE GOODS AND 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 - 110001
3 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV RAJESH KUMAR T.K
SHRI P.R.SREEJITH, SC GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
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).39254/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39254 of 2022 & 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. 39865 OF 2022
PETITIONER:
LATHEEFA BEEVI ABDUL REHMAN KUNJU
AGED 42 YEARS
NEELAGIRI BUILDING DESIGNERS, NJETTARA KIZHAKKATHIL,
VADAKKUMTHALA P.O., KOLLAM, PIN - 690536
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 ASSISTANT COMMISSIONER
STATE GOODS AND SERVICES TAX DEPARTMENT,
KARUNAGAPPALLY, KOLLAM, PIN - 690518
2 CENTRAL BOARD OF INDIRCT 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
SHRI P.R.SREEJITH, SC GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
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).39254/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39254 of 2022 & 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. 40987 OF 2022
PETITIONER:
ABDUL JAMAL ANNATH KANCHIEERANKAD
AGED 49 YEARS
PROPRIETOR, M/S. A.K.TRADING, KP-13/580,
KADUNGATHUKUNDU KALPAKANCHERRY MALAPPURAM, PIN - 676551
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT, PLAZA TOWER, KOTTAKKAL.
MALAPPURAM, PIN - 676503
2 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI - 110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN -
110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SHRI P.R.SREEJITH, SC GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
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).39254/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39254 of 2022 & 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. 41127 OF 2022
PETITIONER:
RAJA ENTERPRISES,XX/196, ERUMELY, MUKKOOTTUTHARA,
REPRESENTED BY ITS PROPRIETOR, GEORGE
THACHADATHNELLIKKAPARAMPI VARGHESE., PIN - 686510
BY ADVS.
SABU C.J
RAHUL A.
JOY P.J.
APARNA ANIL
RESPONDENTS:
1 STATE TAX OFFICER, SGST DEPT, MINI CIVIL STATION,
PONKUNNAM, KOTTAYAM., PIN - 686506
2 UNION OF INDIA
REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NORTH BLOCK,
NEW DELHI, PIN - 110001
3 STATE OF KERALA
REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT
SECRETARIATE, THIRUVANANTHAPURAM., PIN - 695001
SHRI P.R.SREEJITH, SC GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).39254/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39254 of 2022 & 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. 41132 OF 2022
PETITIONER:
RAJA ENTERPRISES,XX/196, ERUMELY, MUKKOOTTUTHARA,
REPRESENTED BY ITS PROPRIETOR, GEORGE
THACHADATHNELLIKKAPARAMPI VARGHESE., PIN - 686510
BY ADVS.
SABU C.J
RAHUL A.
JOY P.J.
APARNA ANIL
RESPONDENTS:
1 STATE TAX OFFICER,SGST DEPT, MINI CIVIL STATION,
PONKUNNAM, KOTTAYAM., PIN - 686506
2 UNION OF INDIA,REPRESENTED BY THE SECRETARY, DEPARTMENT
OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF
INDIA,NORTH BLOCK, NEW DELHI., PIN - 110001
3 STATE OF KERALA
REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT
SECRETARIATE, THIRUVANANTHAPURAM., PIN - 695001
SHRI P.R.SREEJITH, SC GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).39254/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39254 of 2022 & 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. 41256 OF 2022
PETITIONER:
MARIYA HEALTH CARE PRIVATE LIMITED-REPRESENTED BY ITS
MANAGING DIRECTOR SHRI.JOSEPH JOSE
AGED 45 YEARS,2/212,NEAR ANAKKAL
QUARRY,MUNNEKKAR,KARIMBA,PALAKKAD, PIN - 678597
BY ADVS.
P.J.ANILKUMAR (A-1768)
K.N.SREEKUMARAN
N.JAYAKUMAR
RESPONDENTS:
1 ASSISTANT COMMISSIONER
STATE GOODS & SERVICE TAX DEPARTMENT,MINI CIVIL
STATION, KODATHIPADI, MANARKKAD, PIN - 678582
2 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT
TAX TOWER, 9TH, FLOOR, KILLIPPALAM,
KARAMANA,THIRUVANATHAPURAM, PIN - 695002
3 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF
SECRETARY (TAXES)
GOVERNMENT SECRETARIAT, THIRUVANTHA PURAM, PIN - 695001
4 UNION OF INDIA REPRESENTED BY ITS SECRETARY
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT
OF INDIA, NORTH BLOCK, NEWDELHI, PIN - 110001
5 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED
BY ITS CHAIRMAN
MINISTRY OF FINANCE , GOVERNMENT OF INDIA, NORTH BLOCK,
NEWDELHI, PIN - 110001
BY ADVS.
THUSHARA JAMES
SHRI.P.VIJAYAKUMAR, ASG OF INDIA
SHRI P.R.SREEJITH, SC GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
SRI SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
ADV. P.G. JAYASHANKAR PGJ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
WPC No.39254 of 2022 & conn.cases -: 11 :-
12.06.2024, ALONG WITH WP(C).39254/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39254 of 2022 & 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. 41282 OF 2022
PETITIONER:
MANAKKAD SEVANA MEDICINES,41/2343/1, MALSON TOWER,
THIRUVANANTHAPURAM, REPRESENTED BY ITS PARTNER SRI.
ARUN MAJEED, PIN - 695009
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
RAJATH R NATH
G.REMADEVI
RESPONDENTS:
1 ASSISTANT COMMISSIONER
FIRST CIRCLE, STATE GOODS AND SERVICES TAX
DEPARTMENT,KARAMANA, THIRUVANANTHAPURAM, PIN - 695002
2 UNION OF INDIA,REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SHRI P.R.SREEJITH, SC GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
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).39254/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39254 of 2022 & 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. 41291 OF 2022
PETITIONER:
CHIRAYIL GOPALAN RATHEESH,AGED 52 YEARS
PROPRIETOR, M/S CHIRAYIL FURNITURE MART,
NO.VIII/317,NCC JUNCTION, KUTHIATHODEALAPPUZHA
DISTRICT, PIN - 688532
BY ADVS.
A.KRISHNAN
R.UMASANKAR
RESPONDENTS:
1 STATE TAX OFFICER
SGST DEPARTMENT, OFFICE OF THE STATE TAX OFFICER,
KUTHIATHODE, ALAPPUZHA DISTRICT, PIN - 688532
2 JOINT COMMISSIONER APPEALS II
SGST DEPARTMENT, KOLLAM, PIN - 691002
3 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,GST POLICY
WING, NORTH BLOCK, NEW DELHI - 110 001, REPRESENTED BY
PRINCIPAL COMMISSIONER (GST), PIN - 110001
5 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
SRI.MANU.S, CGC
SHRI P.R.SREEJITH, SC GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
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).39254/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39254 of 2022 & 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. 41299 OF 2022
PETITIONER:
VYTTILA SEVANA MEDICINES,3A FLOOR, 29/1349 A3 BASEMENT,
BCG CITY GATE, VYTTILA, COCHIN, REPRESENTED BY ITS
PARTNER SRI. ARUN MAJEED, PIN - 682019
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
RAJATH R NATH
G.REMADEVI
RESPONDENTS:
1 STATE TAX OFFICER
STATE TAX OFFICER, WORKS CONTRACT, STATE GOODS AND
SERVICES TAX DEPARTMENT, CLASS TOWER, KARGIN LANE ROAD,
KOCHI,, PIN - 682018
2 UNION OF INDIA,REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY ADV A.K.PREETHA A.K.
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
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).39254/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39254 of 2022 & 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. 41328 OF 2022
PETITIONER:
ROUND NORTH SEVANA MEDICINES
TC-28/780/10, KAILASAM SHOPPING COMPLEX, SWARAJ, ROUND
NORTH, THRISSUR, REPRESENTED BY ITS PROPRIETRIX SMT.
JANICE ARUN, PIN - 680001
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
RAJATH R NATH
G.REMADEVI
RESPONDENTS:
1 STATE TAX OFFICER
FOURTH CIRCLE, OFFICE OF THE STATE GOODS AND SERVICES
TAX DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680004
2 UNION OF INDIA,REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV A.K.PREETHA A.K.
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
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).39254/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39254 of 2022 & 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. 41714 OF 2022
PETITIONER:
NEW BUS STAND STADIUM SEVANA MEDICINES
G-9, EMS STADIUM COMPLEX, KOZHIKODE, REPRESENTED BY ITS
PARTNER SRI. ARUN MAJEED, PIN - 673004
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
RAJATH R NATH
G.REMADEVI
RESPONDENTS:
1 STATE TAX OFFICER,THIRD CIRCLE, STATE GOODS AND
SERVICES TAX DEPARTMENT, JAWAHAR NAGAR COLONY,
ERANHIPALAM, KOZHIKODE, PIN - 673006
2 UNION OF INDIA
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
S.MANU
R.HARISHANKAR
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
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).39254/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39254 of 2022 & 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. 41799 OF 2022
PETITIONER:
ABDUL ASSIS,AGED 62 YEARS
PROPRIETOR, M/S. PUTHIYAKUNNEL TRADERS 654, VELIKKADATH
BUILDING, VANNAPPURAM, IDUKKI, PIN - 685607
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, CHERUTHONI,
IDUKKI, PIN - 685602
2 THE JOINT COMMISSIONER (APPEALS)-V
STATE GOODS AND SERVICES TAX DEPARTMENT, THEVARA,
ERNAKULAM, PIN - 682013
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV ADV. P.G. JAYASHANKAR PGJ
SHRI P.R.SREEJITH, SC GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
SRI SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12.06.2024, ALONG WITH WP(C).39254/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39254 of 2022 & 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. 41875 OF 2022
PETITIONER:
ABDULSAMAD NOORMUHAMMED,AGED 70 YEARS
S/O.NOOR MOHAMMED, PROPRIETOR, PLANET TRADING, KADATHUR
HOUSE, ALUMKADAVU P.O., KARUNAGAPPALLY, KOLLAM., PIN -
690573
BY ADVS.
T.S.HARIKUMAR
P.B.SAHASRANAMAN
RESPONDENTS:
1 THE UNION OF INDIA,REPRESENTED BY THE SECRETARY,
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH
BLOCK, NEW DELHI., PIN - 110001
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
DEPARTMENT OF REVENUE, NEW DELHI., PIN - 110001
3 THE STATE OF KERALA
REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES,
SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001
4 THE COMMISSIONER OF STATE TAX
9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM., PIN - 695002
5 THE STATE TAX OFFICER
OFFICE OF THE ASSISTANT COMMISSIONER, STATE GOODS AND
SERVICES TAX DEPARTMENT, KARUNAGAPPALLY, KOLLAM., PIN -
690518
BY ADV K.R.RAJKUMAR
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).39254/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39254 of 2022 & 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. 41938 OF 2022
PETITIONER:
BOT BRIDGE SEVANA MEDICINES
18/92D, 1ST FLOOR, DAWOODI BOHRA JAMATH BUILDING,
THOPPUMPADY, COCHIN, ERNAKULAM REPRESENTED BY ITS
PARTNER SRI. ARUN MAJEED, PIN - 682005
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
RAJATH R NATH
G.REMADEVI
RESPONDENTS:
1 STATE TAX OFFICER,
1ST CIRCLE,OFFICE OF THE STATE TAX OFFICER, SGST
DEPARTMENT, COMMERCIAL COMPLEX, BAZAR ROAD,
MATTANCHERRY, PIN - 682002
2 UNION OF INDIA
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY ADV R.HARISHANKAR
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
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).39254/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39254 of 2022 & 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. 41941 OF 2022
PETITIONER:
NADAKKAVU SEVANA MEDICINES,1/4782-D, VANDIPETTA
JUNCTION, NADAKKAVU, KOZHIKODE, REPRESENTED BY ITS
PARTNER SRI. ARUN MAJEED, PIN - 673011
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
RAJATH R NATH
G.REMADEVI
RESPONDENTS:
1 STATE TAX OFFICER,2ND CIRCLE, OFFICE OF THE STATE TAX
OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, SALES
TAX COMPLEX KOTTARAM ROAD, JAWAHAR NAGAR COLONY,
ERANJIPPALAM, KOZHIKODE, PIN - 673006
2 UNION OF INDIA
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV P.T.DINESH
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
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).39254/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39254 of 2022 & 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. 41983 OF 2022
PETITIONER:
M.P. GEORGE,AGED 56 YEARS
PROPRIETOR, M/S. MEKKATTIL AGENCIES, DOOR NO. 9/124E,
VAZHUKKUMPARA, CHUVANNAMANNU, THRISSUR, PIN - 680652
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 DEPUTY COMMISSIONER OF STATE TAX
SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX
DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680004
2 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV R.HARISHANKAR
SHRI P.R.SREEJITH, SC GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
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).39254/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39254 of 2022 & 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. 41985 OF 2022
PETITIONER:
PAZHAVANGADI SEVANA MEDICINES
T.C 28-2235-31, HEERA CHEMBERS, M.G. ROAD,
THIRUVANANTHAPURAM, REPRESENTED BY ITS PARTNER SRI.
ARUN MAJEED, PIN - 695001
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
RAJATH R NATH
G.REMADEVI
RESPONDENT:
1 STATE TAX OFFICER
FIRST CIRCLE, SGST DEPARTMENT, IVTH FLOOR, TAX TOWER,
KILLIPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002
2 UNION OF INDIA
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
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).39254/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39254 of 2022 & 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. 42232 OF 2022
PETITIONER:
M/S. KORAMBAYIL P AINT HOUSE
16/463 JK, KORAMBAYIL CITY TOWER, CALICUT ROAD,
MANJERI, MALAPPURAM , REPRESENTED BY ITS PARTNER,
MOHAMMED SUNIL.K, PIN - 676121
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, MINI CIVIL
STATION MANJERI MALAPPURAM, PIN - 676121
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW
DELHI., PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY
PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV R.HARISHANKAR
SHRI P.R.SREEJITH, SC GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
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).39254/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39254 of 2022 & 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. 42862 OF 2022
PETITIONER:
M/S. JEEVA DRUGS
KP 1-887 C3 C4, GROUND, KANNANKARATHARAYIL BUILDING,
KATTAPPANA P.O., IDUKKI, REPRESENTED BY ITS MANAGING
PARTNER, PHILOMINA JOHNY, PIN - 685508
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER,STATE GOODS AND SERVICES TAX
DEPARTMENT, PEERUMEDE POST, IDUKKI, PIN - 685531
2 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV AJOY P.B.
SHRI P.R.SREEJITH, SC GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
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).39254/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39254 of 2022 & 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. 42993 OF 2022
PETITIONER:
SALIM VINCENT,AGED 44 YEARS,PROPRIETOR, M/S. ALUVILA
AGENCIES, VELIYAM, KOLLAM, PIN - 691540
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 ASSISTANT COMMISSIONER,STATE GOODS AND SERVICES TAX
DEPARTMENT, KOTTARAKKARA, KOLLAM, PIN - 691506
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
SHRI P.R.SREEJITH, SC GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
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).39254/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39254 of 2022 & conn.cases -: 26 :-
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. 43043 OF 2022
PETITIONER:
2 B TRADELINKS
MMC 23/35 2, SANTHIVANAM ROAD, NETTOOR P.O, NEAR
INTERNATIONAL MARKET, ERNAKULAM-, REPRESENTED BY ITS
MANAGING PARTNER SRI. ABRAHAM DAVID, PIN - 682040
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER,1ST CIRCLE, STATE GOODS AND
SERVICES TAX DEPARTMENT, MINI CIVIL STATION, OLD BUS
STAND, SH 15, THRIPUNITHURA -, PIN - 682301
2 UNION OF INDIA,REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI -, PIN - 110001
3 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESNETED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI -, PIN - 110001
4 THE STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO
TAXES, SECRETARIAT, THIRUVANANTHAPURAM -, PIN - 695001
BY ADVS.
SREELAL N.WARRIER, SC, CENTRAL GST (CGST)
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
RAJESH KUMAR T.K
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12.06.2024, ALONG WITH WP(C).39254/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.39254 of 2022 & conn.cases -: 27 :-
JUDGMENT
[WP(C) Nos.39254/2022, 39338/2022, 39366/2022, 39665/2022,
39744/2022, 39865/2022, 40987/2022, 41127/2022, 41132/2022,
41256/2022, 41282/2022, 41291/2022, 41299/2022, 41328/2022,
41714/2022, 41799/2022, 41875/2022, 41938/2022, 41941/2022,
41983/2022, 41985/2022, 42232/2022, 42862/2022, 42993/2022,
43043/2022]
This batch of writ petitions contains three sets of cases.
In some cases, the respective supplier had remitted the tax
(GST) but not reflected in their return GSTR due to some
technical reasons. Another set of petitioners are those who
have received the goods or services and have valid tax
invoices, proof of payment of the value of goods along with
the GST component to the respective suppliers, but the
respective suppliers had not remitted the GST on the supply
made by them to the petitioners. The third set of petitioners
are those who are in possession of the invoice but have no
clear proof of payment of consideration and tax towards the
inward supply and might not have received goods in their
possession. Common questions of facts and law are involved in
these writ petitions. 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.
DINESH KUMAR SINGH, JUDGE
css/
APPENDIX OF WP(C) 39338/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE DATED 06-11-2022
ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 39366/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
2018-19 DTD. 10-11-2022
Exhibit P2 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
2019-20 DTD. 10-11-2022
Exhibit P3 COPY OF ORDER IN WPC NO. 32854/22 OF THIS
HON'BLE COURT DTD. 18-10-2022
APPENDIX OF WP(C) 39665/2022
PETITIONER EXHIBITS
Exhibit.P1 COPY OF SHOW CAUSE NOTICE DATED 22-11-2022
ISSUED BY THE 1ST RESPONDENT
Exhibit.P2 COPY OF THE INTERIM ORDER IN WP(C) NO.
10824/2022 DATED 29-03-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 39744/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE IN FORM GST ASMT-10 ISSUED BY
THE 1ST RESPONDENT DTD. 30-06-2021
Exhibit P2 COPY OF INTIMATION IN FORM GST DRC-01A ISSUED
BY THE 1ST RESPONDENT DTD. 06-08-2022
Exhibit P3 COPY OF LETTER SUBMITTED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT DTD. 22-08-2022
Exhibit P4 CFOPY OF REPLY SUBMITTED BY THE PETITIONER
DTD. 29-09-2022
Exhibit P5 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 17-10-2022
Exhibit P6 COPY OF ORDER IN WPC NO. 32854/2022 OF THIS
HON'BLE COURT DTD. 18-10-2022
APPENDIX OF WP(C) 39865/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2018-19 DTD. 11-08-
Exhibit P2 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2019-20 DTD. 11-08-
Exhibit P3 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
FOR THE YEAR 2018-19 DTD. 10-10-2022
Exhibit P4 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
FOR THE YEAR 2019-20 DTD. 10-10-2022
Exhibit P5 COPY OF ORDER IN WPC NO. 32854/22 OF THIS
HON'BLE COURT DTD. 18-10-2022
APPENDIX OF WP(C) 40987/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 10-10-2022
Exhibit P2 COPY OF ORDER IN WPC NO,. 30146/2022 OF THIS
HON'BLE COURT DTD. 23-09-2022
APPENDIX OF WP(C) 41127/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTIFICATION NO. 52/2020 - CENTRAL
TAX DATED 24-06-2020 ISSUED BY THE 2ND
RESPONDENT.
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 NOTICE DATED 28-06-2022 IN FORM
GST ASMT-10 ISSUED BY THE 1ST RESPONDENT U/S.
61 OF THE CGST/SGST
Exhibit P5 A COPY OF THE INTERIM ORDER IN WP(C)
NO.38627/2022 DATED 02-12-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 41132/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTIFICATION NO. 52/2020 - CENTRAL
TAX DATED 24-06-2020 ISSUED BY THE 2ND
RESPONDENT.
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 NOTICE DATED 28-06-2022 IN DRC
01A ISSUED BY THE 1ST RESPONDENT U/S. 73 (5)
OF THE CGST/SGST ACT
Exhibit P5 A COPY OF THE INTERIM ORDER IN WP(C)
NO.38627/2022 DATED 02-12-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 41256/2022
PETITIONER EXHIBITS
Exhibit1 TRUE COPY OF THE RETURN IN FORM GSTR 3B FOR
THE MONTH OF APRIL 2018 FILED BY THE
PETITIONER.
Exhibit P1(a) TRUE COPY OF THE RETURN IN FORM GSTR 3B FOR
THE MONTH OF MAY 2018 FILED BY THE PETITIONER
Exhibit P1(b) TRUE COPY OF THE RETURN IN FORM GSTR 3B FOR
THE MONTH OF JUNE 2018 FILED BY THE
PETITIONER
Exhibit P1(c) TRUE COPY OF RETURN IN FORM GSTR 3B FOR THE
MONTH OF JULY 2018 FILED BY THE PETITIONER.
Exhibit P1(d) TRUE COPY OF RETURN IN FORM GSTR 3B FOR THE
MONTH OF AUGUST 2018 FILED BY THE PETITIONER
Exhibit P1(e) TRUE COPY OF RETURN IN FORM GSTR 3B FOR THE
MONTH OF SEPTEMBER 2018 FILED BY THE
PETITIONER.
Exhibit P1(f) TRUE COPY OF RETURN IN FORM GSTR 3B FOR THE
MONTH OF OCTOBER 2018 FILED BY THE
PETITIONER.
Exhibit P1(g) TRUE COPY OF RETURN IN FORM GSTR 3B FOR THE
MONTH OF NOVEMBER 2018 FILED BY THE
PETITIONER
Exhibit P1(h) TRUE COPY OF RETURN IN FORM GSTR 3B FOR THE
MONTH OF DECEMBER 2018 FILED BY THE
PETITIONER.
Exhibit P1(i) TRUE COPY OF RETURN IN FORM GSTR 3B FOR THE
MONTH OF JANUARY 2019 FILED BY THE PETITIONER
Exhibit P1(j) TRUE COPY OF RETURN IN FORM GSTR 3B FOR THE
MONTH OF FEBRUARY 2019 FILED BY THE
PETITIONER
Exhibit P1(k) TRUE COPY OF RETURN IN FORM GSTR 3B FOR THE
MONTH OF MARCH 2019 FILED BY THE PETITIONER
Exhibit P2 TRUE COPY OF ANNUAL RETURN IN FORM GSTR 9 FOR
THE FINANCIAL YEAR 2018-19 FILED BY THE
PETITIONER
Exhibit P3 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY
THE 1ST RESPONDENT U/S 73(1) FOR 2018-19
UNDER REFERENCE
NO.MK-5/1/2022-23/AIR-II/32AAICM1843Q1Z5/2018
-19DATED 11.11..2022.
Exhibit P4 TRUE COPY OF THE INTERIM ORDER IN WPC -
34117/2022 DATED 28..10..2022 ISSUED BY THIS
HONORABLE COURT.
APPENDIX OF WP(C) 41282/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SHOW-CAUSE NOTICE DATED 19-11-
2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 41291/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF ORDER DATED 23.07.2021 ISSUED TO
PETITIONER BY R1
Exhibit P2 TRUE COPY OF ORDER DATED 24.08.2022 ISSUED TO
PETITIONER BY R2.
Exhibit P3 TRUE COPY NOTIFICATION NO. 49/2019 -CENTRAL
TAX, DATED 09-10-2019
Exhibit P3 (a) TRUE COPY OF NOTIFICATIONNO. 75/2019 -CENTRAL
TAX, DATED 26-12-2019
Exhibit P3(b) TRUE COPY OF NOTIFICATION NO. 94/2020 -
CENTRAL TAX DATED 22-12-2020
Exhibit P4 TRUE COPY OF ORDER DATED 30-09-2022 IN W.P.
(C) NO. 31157/2022 OF THIS HON'BLE COURT
Exhibit P5 TRUE COPY OF THE STATEMENT
APPENDIX OF WP(C) 41299/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SHOW-CAUSE NOTICE DATED 12-10-
2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 41328/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SHOW-CAUSE NOTICE DATED 14-09-
2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 41714/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE NOTICE IN FORM GST ASMT-10 DATED
04-09-2020 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 41799/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSED NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 08-02-2022
Exhibit P2 COPY OF REPLY SUBMITTED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT DTD. 07-03-2022
Exhibit P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DTD. 27-06-2022
Exhibit P4 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT
DTD. 28-10-2022
Exhibit P5 COPY OF ORDER IN WPC NO. 39571/22 OF THIS
HON'BLE COURT DTD. 08-12-2022
APPENDIX OF WP(C) 41875/2022
PETITIONER EXHIBITS
Exhibit1 P.1 THE TRUE PHOTOSTAT COPY OF THE FORM ASMT 10
ISSUED BY THE 5TH RESPONDENT TO THE
PETITIONER, DATED 21-02-2022
Exhibit P.2 THE TRUE PHOTOSTAT COPY OF THE REPLY
SUBMITTED BY THE PETITIONER BEFORE THE 5TH
RESPONDENT, DATED 15-03-2022
Exhibit P.3 THE TRUE PHOTOSTAT COPY OF THE PART A OF DRC
01 A ISSUED BY THE 5TH RESPONDENT TO THE
PETITIONER, DATED 27-05-2022
Exhibit P.4 THE TRUE PHOTOSTAT COPY OF THE REPLY
SUBMITTED BY THE PETITIONER BEFORE THE 5TH
RESPONDENT, DATED 17-06-2022
Exhibit P.5 THE TRUE PHOTOSTAT COPY OF THE SHOW CAUSE
NOTICE ISSUED BY THE 5TH RESPONDENT TO THE
PETITIONER, DATED 06-07-2022
Exhibit P.6 THE TRUE PHOTOSTAT COPY OF THE REPLY
SUBMITTED BY THE PETITIONER BEFORE THE 5TH
RESPONDENT, DATED 04-08-2022
Exhibit P.7 THE TRUE PHOTOSTAT OF THE ANNEXURE TO THE
ORDER UNDER SECTION 73 OF THE 5TH RESPONDENT,
DATED 17-11-2022
Exhibit P.8 THE TRUE PHOTOSTAT OF THE ORDER UNDER SECTION
73 OF THE 5TH RESPONDENT, DATED 22-11-2022
Exhibit P. 9 THE TRUE PHOTOSTAT COPY OF THE NOTICE OF THE
DEPUTY COMMISSIONER(A.R), TAX PAYER SERVICES,
KOLLAM DATED 07-06-2023
APPENDIX OF WP(C) 41938/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE NOTICE IN FORM GST ASMT - 10
DATED 01-10-2021 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 41941/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SHOW CAUSE NOTICE DATED 11-02-
2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 41983/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE IN FOR GST ASMT-10 ALONG WITH
SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 21-11-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 OF THIS
HON'BLE COURT DTD. 23-09-2022
APPENDIX OF WP(C) 41985/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE NOTICE IN FORM GST ASMT - 10
DATED 18-07-2020 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 42232/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPOPDENT DTD. 05-11-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 OF THIS
HON'BLE COPURT DTD. 23-09-2022
APPENDIX OF WP(C) 42862/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 08-06-2022
Exhibit P2 COPY OF ADJUDICATION ORDER ISSUED BY THE 1ST
RESPONDENT DTD. 29-07-2022
Exhibit P3 COPY OF ORDER IN WPC NO. 31157/2022 OF THIS
HON'BLE COURT DTD. 30-09-2022
APPENDIX OF WP(C) 42993/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW NOTICE ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2018-19 DTD. 24-11-
Exhibit P2 COPY OF SHOW NOTICE ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2019-20 DTD. 24-11-
Exhibit P3 COPY OF ORDER IN WPC NO. 32854/22 OF THIS
HON'BLE COURT DTD. 18-10-2022
APPENDIX OF WP(C) 43043/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS SO PASSED
PERTAINING TO THE YEAR 2018-19 DATED:
14.11.2022
Exhibit P1(a) TRUE COPY OF THE SUMMERY OF THE ORDER ISSUED
ALONG WITH THE PROCEEDINGS DATED: 15.11.2022
Exhibit P1(b) TRUE COPY OF THE DEMAND NOTICE ISSUED IN FORM
GST DRC-07 DATED: 15.11.2022
Exhibit P2 TRUE COPY OF THE PROCEEDINGS SO PASSED
PERTAINING TO THE YEAR 2019-20 DATED:
15.10.2022
Exhibit P2(a) TRUE COPY OF THE SUMMERY OF THE ORDER ISSUED
ALONG WITH THE PROCEEDINGS DATED: 15.10.2022
Exhibit P2(b) TRUE COPY OF THE DEMAND NOTICE ISSUED IN FORM
GST DRC-07 ALSO DATED: 15.10.2022
APPENDIX OF WP(C) 39254/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF RETURN FILED BY THE PETITIONER FOR
THE YEAR 2019-20 IN TH MONTH OF JANUARY DTD.
01-12-2020
Exhibit P2 COPY OF RETURN FILED BY THE PETITIONER FOR
THE YEAR 2019-20 IN TH MONTH OF FEBRUARY DTD.
01-12-2020
Exhibit P3 COPY OF RETURN FILED BY THE PETITIONER FOR
THE YEAR 2019-20 IN TH MONTH OF MARCH DTD.
30-12-2020
Exhibit P4 COPY OF NOTICE FOR THE YEAR 2019-20 ISSUED BY
THE 1ST RESPONDENT DTD. 03-11-2022
Exhibit P5 COPY OF ORDER INI WPC NO. 32854/22 OF THIS
HON' BLE COURT DTD. 18-10-2022
