Kerala High Court
Mekkattil Poulose George vs The 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. 16050 OF 2024
PETITIONER:
SASIDHARAN RAGHAVAN,AGED 72 YEARS,SHYAM BHAVAN,
MARIATHURUTHU, KUDUMALOOR, KOTTAYAM, PIN - 686017
BY ADVS.
R.SREEJITH
K.KRISHNA
ACHYUTH MENON
PADMANATHAN K.V.
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GOODS AND SERVICES TAX DEPARTMENT,
TAXPAYER SERVICES CIRCLE, KOTTAYAM, PIN - 686001
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,SR. ADV.SREELAL N.WARRIER, SC
CENTRAL BOARD OF EXCISE,SRI P.R.SREEJITH, SC,
GSTN,DY.SOLICITOR GENERAL OF INDIA
OTHER PRESENT:
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).16095/2024 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.16050 of 2024 and
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. 16095 OF 2024
PETITIONER:
SUDHEEER THARAYANKANDATHIL ABUBACKER,
AGED 50 YEARS,CITY PLAZA, 8/1058 66, OTTAPALAM, R S ROAD,
PALAKKAD, PIN - 679104
BY ADVS.
R.SREEJITH
K.KRISHNA
ACHYUTH MENON
PADMANATHAN K.V.
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER,STATE GST DEPARTMENT, OTTAPALAM,
CIVIL STATION, OTTAPALAM, PALAKKAD, PIN - 679104
2 DEPUTY COMMISSIONER OF STATE TAX,ARREAR RECOVERY, STATE GST
DEPARTMENT, BEHIND CIVIL STATION, PALAKKAD, PIN - 678001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT.
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
5 THE CHAIRMAN,GST NETWORK PVT. LTD., EAST WING, 4TH FLOOR,
WORLD MARK-1, AEROCITY , NEW DELHI, PIN - 110037
SRI. MUHAMED RAFIQ-SPL.GP,SR. ADV.SREELAL N.WARRIER, SC
CENTRAL BOARD OF EXCISE,SRI P.R.SREEJITH, SC, GSTN,
DY.SOLOCITOR GENERAL OF INDIA
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).16050/2024 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.16050 of 2024 and
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. 16156 OF 2024
PETITIONER:
M/S.THALORE SERVICE CO OPERATIVE BANK LTD,AGED 52
YEARS,I-278, THALORE, THRIKOOR, THRISSUR REPRESENTED BY
ITS SECRETRARY SHAJIKUMAR.T.V, PIN - 680306
BY ADVS.
P.N.DAMODARAN NAMBOODIRI
HRITHWIK D. NAMBOOTHIRI
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NEW DELHI, PIN - 110023
2 STATE OF KERALA ,REPRESENTED BY ITS SECRETARY, TAXES
DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001
3 COMMISSIONER,9TH FLOOR, TAX TOWER, KILLIPALAM,
KARAMANA.P.O, THIRUVANANTHAPURAM, PIN - 695001
4 DEPUTY COMMISSIONER
TAX PAYERS SERVICES DIVISION-THRISSUR, STATE GOODS AND
SERVICES DEPARTMENT, OFFICE OF THE DEPUTY COMMISSIONER,
TAX COMPLEX, POOTHOLE, THRISSUR, PIN - 680004
SRI. MUHAMED RAFIQ-SPL.GP, SRI P.R.SREEJITH, SC, GSTN,
DY.SOLICITOR GENERAL OF INDIA
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).16050/2024 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.16050 of 2024 and
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. 17215 OF 2024
PETITIONER:
VADAKKAN ANTONY LIJO,AGED 42 YEARS
PROPRIERTOR, M/S. LANIA TRADERS, VI/591, PERAMBARA, KODAKARA,
THRISSUR, PIN - 680307
BY ADVS.
R.SREEJITH
K.KRISHNA
ACHYUTH MENON
PADMANATHAN K.V.
RESPONDENTS:
1 STATE TAX OFFICER,STATE GST DEPARTMENT, TAX PAYER SERVICES CIRCLE,
CHALAKUDY, THRISSUR, PIN - 680307
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
BY ADV THOMAS MATHEW NELLIMOOTTIL, SRI. MUHAMED RAFIQ-
SPL.GP, SR. ADV.SREELAL N.WARRIER, SC CENTRAL BOARD OF
EXCISE, DY.SOLICITOR GENERAL OF INDIA
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).16050/2024 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.16050 of 2024 and
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. 17343 OF 2024
PETITIONER:
MAHAL GLASS AND PLYWOODS
AVEES BUILDING, EDAPPALLY, ERNAKULAM, REPRESENTED BY
ITS MANAGING PARTNER SRI. ABDUL JAMAL E.M, PIN - 682042
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, TAX PAYER SERVICES CIRCLE,EDAPPALLY AT
CIVIL STATION, KAKKANADU, PIN - 682030
2 DEPUTY COMMISSIONER (ARREAR RECOVERY)
OFFICE OF THE JOINT COMMISSIONER, TAX PAYER SERVICES,
PERUMANOOR POST, THEVARA, ERNAKULAM, PIN - 682015
3 UNION OF INDIA REPRESENTED BY SECRETARY
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH
BLOCK, NEW DELHI, PIN - 110001
SRI. MUHAMED RAFIQ-SPL.GP, SHRI P.R.SREEJITH DY.SOLICITOR
GENERAL OF INDIA
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).16050/2024 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.16050 of 2024 and
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. 17795 OF 2024
PETITIONER:
EVERGREEN MARKETING ASSOCIATES, 1/260A EVERGREEN
BUILDING, DEEPTHI NAGAR, MUTTAMPALAM, KOTTAYAM,
REPRESENTED BY ITS PROPRIETRESS REENA GEORGE, PIN -
686004
BY ADVS.
AJI V.DEV
KIRAN RAMACHANDRAN NAIR
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENTS:
1 THE STATE TAX OFFICER,
TAXPAYER SERVICES CIRCLE, STATE G.S.T - DEPARTMENT, GST
COMPLEX BUILDING, NAGAMPADAM, KOTTAYAM, PIN - 686001
2 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
3 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
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, SR. ADV.SREELAL N.WARRIER, SC
CENTRAL BOARD OF EXCISE, DY.SOLICITOR GENERAL OF INDIA
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).16050/2024 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.16050 of 2024 and
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. 17852 OF 2024
PETITIONER:
TOMY P.D.,AGED 50 YEARS
PROPRIETOR, M/S. T. J. POLYMERS, VIII/974, MYLACHAL,
KOOVAPPADY, ERNAKULAM, PIN - 683544
BY ADVS.
R.SREEJITH
K.KRISHNA
A.P.NIDHIN KUMAR
ACHYUTH MENON
PADMANATHAN K.V.
RESPONDENTS:
1 THE STATE TAX OFFICER,TAXPAYER SERVICES CIRCLE, STATE GOODS
& SERVICES TAX DEPARTMENT, MINI CIVIL STATION, PERUMBAVOOR,
ERNAKULAM, PIN - 683542
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 SMT.I. SHEELA DEVI,SRI. MUHAMED RAFIQ-SPL.GP, SR.
ADV.SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE,
DY.SOLICITOR GENERAL OF INDIA
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).16050/2024 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.16050 of 2024 and
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. 17899 OF 2024
PETITIONER:
M/S. JACOB ALIAS & COMPANY,2,60/6023, KM ARCADE,
PUTHIYAPALAM, KOZHIKODE, REPRESENTED BY MANAGING
PARTNER MUHAMMED RAFEEQ K., PIN - 673002
BY ADVS.
T.H.ARAVIND
AMMU CHARLES
RESPONDENTS:
1 STATE TAX OFFICER
TAXPAYER SERVICES CIRCLE, CHALAPPURAM, STATE GST
DEPARTMENT, GST COMPLEX, FIRST FLOOR, JAWAHAR NAGAR,
ERANJIPALAM, KOZHIKODE., PIN - 673006
2 STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, GOVT. SECRETARIAT,
THIRUVANANTHAPURAM., PIN - 695001
3 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK NEW DELHI 110 001.
SRI. MUHAMED RAFIQ-SPL.GP, DY.SOLICITOR GENERAL OF INDIA
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).16050/2024 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.16050 of 2024 and
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. 18928 OF 2024
PETITIONER:
M/S PAREKH INTEGRATED SERVICES PVT LIMITED,33/ 960 A1,
33/960 A2, JAIHIND BUILDING, ANJILIVEHI CHALIKKAVATTOM,
VENNALA P.O, ERNAKULAM , REPRESENTED BY IT'S BRANCH MANAGER
SREEKALA RAJENDRAKUMAR., PIN - 682028
BY ADVS.
K.LATHA
JOMTON F. PAYANKAN
GAYATHRI NARENDRANATH
T.SUKESH ROY
MEERA MENON
RESPONDENTS:
1 THE JOINT COMMISSIONER,TAX PAYER SERVICES, STATE GST
DEPARTMENT, 3RD FLOOR SGST COMPLEX, THEVARA, PERUMANOOR
P.O., KERALA ., PIN - 682015
2 DEPUTY COMMISSIONER (ARREAR RECOVERY)
OFFICE OF THE JOINT COMMISSIONER, TAX PAYER SERVICES, STATE
GST DEPARTMENT, PERUMANNUR P O, THEVARA, ERNAKULAM ., PIN -
682015
3 UNION OF INDIA,REPRESENTED BY THE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH
BLOCK, NEW DELHI, PIN - 110001
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH
BLOCK, NEW DELHI, PIN - 110001
BY ADV RAJESH. K.RAJU,SRI. MUHAMED RAFIQ-SPL.GP,
SR. ADV.SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE,
DY.SOLICITOR GENERAL OF INDIA
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).16050/2024 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.16050 of 2024 and
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. 19069 OF 2024
PETITIONER:
ADAKKERIL ITOOP KURIAKOSE,AGED 65 YEARS
PROP: J.R.K ENGINEERS & CONTRACTORS, 16/203, KOCHERIL BUILDING,
NEAR HOC, STERLING GAS ROAD, AMBALAMUGAL ERNAKULAM DISTRICT,, PIN -
682302
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
N.JAYAKUMAR
RESPONDENTS:
1 STATE TAX OFFICER
TAX PAYER SERVICES CIRCLE- KUNNATHUNADU, STATE GOODS & SERVICE TAX
DEPARTMENT, SECOND FLOOR, MINI CIVIL STATION, PERUMBAVOOR,
ERNAKULAM, PIN - 683542
2 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O,
THIRUVANANTHAPURAM, PIN - 695002
3 STATE OF KERALA- REPRESENTED BY ADDITIONAL CHIEF SECRETARY
(TAXES),GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,REPRESENTED BY ITS
CHAIRMAN,MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW
DELHI, PIN - 110001
5 UNION OF INDIA,REPRESENTED BY ITS SECRETARY
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI-, PIN - 110001
SMT.M.M.JASMIN, SRI. MUHAMED RAFIQ-SPL.GP, SR. ADV.SREELAL
N.WARRIER, SC CENTRAL BOARD OF EXCISE, DY.SOLICITOR GENERAL OF
INDIA
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).16050/2024 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.16050 of 2024 and
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. 19213 OF 2024
PETITIONER:
M/S KAYPEE TRADERS,AGED 67 YEARS
24/387, OLAYIL, THEVALLY, KOLLAM, PIN REPRESENTED BY ITS
MANAGING PARTNER, K.P. RAMACHANDRAN NAIR,, PIN - 691019
BY ADVS.
BOBBY JOHN
S.AJAYGHOSH KUMAR
RESPONDENTS:
1 UNION OF INDIA,REPRESENTED BY ITS SECRETARY TO GOVERNMENT,
FINANCE DEPARTMENT, RAJPATH MARG, CENTRAL SECRETARIAT, NEW
DELHI, PIN - 110001
2 THE SUPERINTENDENT, CENTRAL TAX & CENTRAL EXCISE, KOLLAM CITY
RANGE, ST. MARY'S BUILDING, KADAPPAKADA, KOLLAM, PIN - 691009
3 THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE,
THIRUVANANTHAPURAM COMMISSIONERATE,GST BHAVAN, PRESS CLUB ROAD,
STATUE, THIRUVANANTHAPURAM, PIN - 695001
4 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST POLICY WING,
NO.503, B WING, 5TH FLOOR, CBIC, HUDCO VISHALA BUILDING, BHIKAJI
CAMA PLACE, R. K. PURAM, NEW DELHI, PIN - 100066
5 STATE OF KERALA,REPRESENTED BY THE SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
6 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
DEPARTMENT,9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP, SR. ADV.SREELAL N.WARRIER, SC CENTRAL
BOARD OF EXCISE, DY.SOLICITOR GENERAL OF INDIA
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).16050/2024 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.16050 of 2024 and
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. 19263 OF 2024
PETITIONER:
RETNAKARAN PADMANABHAN,AGED 79 YEARS
SHEELA MANDIRAM, NEAR LPS VENJARAMOOD,
THIRUVANANTHAPURAM, PIN - 695607
BY ADV SREEJI M.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 DEPUTY COMMISSIONER
(ADJUDICATION )-1 STATE GOODS AND SERVICES TAX
DEPARTMENT, TAX PAYER SERVICE CIRCLE , NEDUMANGAD
THIRUVANANTHAPURAM, PIN - 695541
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING ,NORTH BLOCK, NEW DELHI ,REPRESENTED BY
PRINCIPAL COMMISSIONER (GST), PIN - 110001
SRI. MUHAMED RAFIQ-SPL.GP, SR. ADV.SREELAL N.WARRIER, SC
CENTRAL BOARD OF EXCISE, DY.SOLICITOR GENERAL OF INDIA
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).16050/2024 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.16050 of 2024 and
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. 19274 OF 2024
PETITIONER:
M/S MUSLIM PRINTING AND PUBLISHING CO. LTD
A PUBLIC LIMITED COMPANY HAVING ITS OFFICE AT BUILDING NO.
6/375P, B NO. 64, YMCA ROAD, KOZHIKODE, KERALA , REPRESENTED
BY ITS DIRECTOR, MR. PARASSERIKUZHI MADANCHERI ABDUL SAMEER,
PIN - 673001
BY ADVS.
M.P.SHAMEEM AHAMED
AKHIL PHILIP MANITHOTTIYIL
RESPONDENTS:
1 THE STATE TAX OFFICER
TAX PAYER SERVICES CIRCLE, KOZHIKODE CITY, STATE GST
DEPARTMENT, 1ST FLOOR, JAWAHAR NAGAR COLONY, ERANHIPALAM
(P.O.), KOZHIKODE, KERALA, PIN - 673006
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 DEPARMRNT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI -1 REPRESENTED BY
PRINCIPAL COMMISSIONER (GST), PIN - 110001
SRI. MUHAMED RAFIQ-SPL.GP, DY.SOLICITOR GENERAL OF INDIA,
SRI P.R.SREEJITH, SC, GSTN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).16050/2024 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.16050 of 2024 and
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. 19484 OF 2024
PETITIONER:
PUTHUSSERY DEVASSY VINCENT
M/S.D.M.S.SATELLITE, FIRST FLOOR, 9/754, MANJANAKKAD ROAD,
NJARACKAL, ERNAKULAM, PIN - 682505
BY ADVS.
P.N.DAMODARAN NAMBOODIRI
HRITHWIK D. NAMBOOTHIRI
RESPONDENTS:
1 ASSISTANT STATE TAX OFFICER
O/O THE STATE TAX OFFICER, STATE GST DEPARTMENT, TAX PAYER
SERVICES CIRCLE, VYPIN, ERNAKULAM NORTH DIVISION,
PERUMANNOOR.P.O ERNAKULAM, PIN - 682015
2 STATE TAX OFFICER
O/O THE STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE, VYPIN
STATE GST DEPARTMENT, 4TH FLOOR, TAX COMPLEX, PERUMANNOOR,
THEVARA.P.O, KOCHI, PIN - 682015
3 STATE OF KERALA,REPRESENTED BY ITS SECRETARY, TAXES
DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN
- 695001
4 ADDL.R4: UNION OF INDIA,
REPRESENTED BY SECRETARY , GOVERNMENT MINISTRY OF FINANCE,
(DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN-110 001
(IS IMPLEADED AS PER ORDER DATED 05.06.2024 IN IA 1/2024 IN
WP(C))
SRI. MUHAMED RAFIQ-SPL.GP,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).16050/2024 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.16050 of 2024 and
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. 19486 OF 2024
PETITIONER:
LEENA VINCENT,M/S.DMS DIGITAL, GROUND FLOOR, IV/453,
NJARACKAL, ERNAKULAM, PIN - 682505
BY ADVS.
P.N.DAMODARAN NAMBOODIRI
HRITHWIK D. NAMBOOTHIRI
RESPONDENTS:
1 ASSISTANT STATE TAX OFFICER,O/O THE STATE TAX OFFICER, TAX
PAYER SERVICES CIRCLE, VYPIN, 4TH FLOOR, TAX COMPLEX,
PERUMANNOOR, THEVARA.P.O, KOCHI, PIN - 682015
2 STATE TAX OFFICER,O/O THE STATE TAX OFFICER, TAX PAYER
SERVICES CIRCLE, VYPIN, 4TH FLOOR, TAX COMPLEX, PERUMANNOOR,
THEVARA.P.O, KOCHI, PIN - 682015
3 STATE OF KERALA,REPRESENTED BY ITS SECRETARY, TAXES
DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN
- 695001
4 ADDL.R4: UNION OF INDIA,REPRESENTED BY SECRETARY, GOVERNMENT
MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE), NORTH BLOCK,
NEW DELHI, PIN-110 001 (IS IMPLEADED AS PER ORDER DATED
05.06.2024 IN IA NO.1/2024 IN WP(C))
SRI. MUHAMED RAFIQ-SPL.GP,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).16050/2024 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.16050 of 2024 and
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. 19664 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, SR. ADV.SREELAL N.WARRIER,
SC CENTRAL BOARD OF EXCISE, DY.SOLICITOR GENERAL OF
INDIA
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).16050/2024 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.16050 of 2024 and
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. 19745 OF 2024
PETITIONER:
MEKKATTIL POULOSE GEORGE,GED 57 YEARS
DOOR NO. 9/124 E, VAZHUKKUMPARA, CHUVANNAMANNU,
THRISSUR, PIN - 680652
BY ADVS.
R.SREEJITH
K.KRISHNA
ACHYUTH MENON
PADMANATHAN K.V.
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, TAX PAYER
SERVICES CIRCLE, MANNUTHY, 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
SRI. MUHAMED RAFIQ-SPL.GP, DY.SOLICITOR GENERAL OF INDIA
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).16050/2024 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.16050 of 2024 and
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. 19927 OF 2024
PETITIONER:
PERUMANA THAMPI SUDHEERKUMAR
M/S.BEACH CABLE VISION, GROUND FLOOR, IV/453,
NJARACKAL, ERNAKULAM, PIN - 682505
BY ADVS.
P.N.DAMODARAN NAMBOODIRI
HRITHWIK D. NAMBOOTHIRI
RESPONDENTS:
1 UNION OF INDIA,REPRESENTED BY SECRETARY, GOVERNMENT
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
2 STATE OF KERALA,REPRESENTED BY ITS SECRETARY, TAXES
DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001
3 STATE TAX OFFICER,O/O THE STATE TAX OFFICER, TAX PAYER
SERVICES CIRCLE, VYPIN, 4TH FLOOR, TAX COMPLEX,
PERUMANNOOR, THEVARA.P.O, KOCHI, PIN - 682015
4 ASSISTANT STATE TAX OFFICER
O/O THE STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE,
VYPIN 4TH FLOOR, TAX COMPLEX, PERUMANNOOR, THEVARA.P.O,
KOCHI, PIN - 682015
SRI. MUHAMED RAFIQ-SPL.GP, DY.SOLICITOR GENERAL OF
INDIA, SRI P.R.SREEJITH, SC, GSTN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).16050/2024 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.16050 of 2024 and
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. 19965 OF 2024
PETITIONER:
KRISHNENDHU,AGED 34 YEARS
PROPRIETRIX, M/S. KANNANS DIGITAL TRENDS, S N TOWER,
SHORNUR ROAD, THRISSUR, PIN - 680001
BY ADVS.
R.SREEJITH
K.KRISHNA
ACHYUTH MENON
PADMANATHAN K.V.
RESPONDENTS:
1 THE STATE TAX OFFICER,TAXPAYER SERVICES CIRCLE, STATE
GOODS AND SERVICES TAX DEPARTMENT, FOURTH CIRCLE,
POOTHOLE, THRISSUR, PIN - 680004
2 THE DEPUTY COMMISSIONER (ARREAR RECOVERY)
TAX PAYER SERVICES, STATE GOODS AND SERVICES TAX
DEPARTMENT POOTHOLE, THRISSUR, PIN - 680004
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY
PRINCIPAL COMMISSIONER (GST)., PIN - 110001
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, SR. ADV.SREELAL N.WARRIER, SC
CENTRAL BOARD OF EXCISE, DY.SOLICITOR GENERAL OF INDIA
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).16050/2024 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.16050 of 2024 and
conn.cases -: 20 :-
JUDGMENT
[WP(C) Nos.16050/2024, 16095/2024, 16156/2024, 17215/2024,
17343/2024, 17795/2024, 17852/2024, 17899/2024, 18928/2024,
19069/2024, 19213/2024, 19263/2024, 19274/2024, 19484/2024,
19486/2024, 19664/2024, 19745/2024, 19927/2024, 19965/2024]
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.
WPC No.16050 of 2024 and
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
WPC No.16050 of 2024 and
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-
WPC No.16050 of 2024 and
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/
WPC No.16050 of 2024 and
APPENDIX OF WP(C) 16095/2024
PETITIONER EXHIBITS
Exhibit P1 COPY OF ORDER FOR CANCELLATION OF
REGISTRATION DTD. 22-12-2020
Exhibit P2 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 15-06-2022
Exhibit P3 COPY OF ORDER ISSUED BY THE 1ST RESPODNENT
DTD. 11-11-2022
Exhibit P4 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT
DTD. 04-04-2024
Exhibit P5 COPYOF NOTIFICATION NO. 49/2019-CENTRAL TAX
ISSUED BY MINISTRY OF FINANCE, GOVERNMENT OF
INDIA, NEW DELHI DTD. 09-10-2019
Exhibit P6 COPY OF ORDER IN WPC NO. 10715/24 OF THIS
HON'BLE COURT DTD. 02-04-2024
WPC No.16050 of 2024 and
APPENDIX OF WP(C) 16156/2024
PETITIONER EXHIBITS
Exhibit - P1 TRUE COPY OF THE SHOW CAUSE NOTICE HAVING
REF. NO.ZD320124001985R DATED 03.01.2024 WAS
ISSUED U/S. 73(1) OF THE ACT, 2017 BY THE 4TH
RESPONDENT.
Exhibit - P2 TRUE COPY OF THE ORDER UNDER SECTION 73 OF
THE ACT 2017 HAVING NO.32AACAT4739N1Z5/2018-
19 DATED 23.03.2024 FOR THE PERIOD OF 04/2018
TO 03/2019 TO THE PETITIONER.
Exhibit - P3 TRUE COPY OF THE PRESS RELEASE DATED
04.05.2018, ISSUED BY THE CBIC.
Exhibit - P4 TRUE COPY OF THE PRESS RELEASE
DATED18.10.2018, ISSUED BY THE CBIC.
Exhibit - P5 TRUE COPY OF THE CHALLAN ALONG WITH FORM GST
DRC-03 DATED 16.04.2024.
Exhibit - P6 TRUE COPY OF THE INTERIM ORDER DATED
15.03.2024 IN W.P(C).NO. 10577/2024 RELATED
TO CHALLENGE AGAINST SEC. 16(4) OF THE ACT
2017.
Exhibit - P7 TRUE COPY OF THE INTERIM ORDER IN W.P.(C).NO
1650/2023 DATED 23.01.2023 RELATED TO
CHALLENGE AGAINST SEC. 16(2)(C) OF THE ACT
2017.
WPC No.16050 of 2024 and
APPENDIX OF WP(C) 17215/2024
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 18-02-2022
Exhibit P2 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18 DTD. 31-05-
Exhibit P3 COPY OF ORDER IN WPC NO. 16487/24 OF THIS
HON'BLE COURT DTD. 25-04-2024
WPC No.16050 of 2024 and
APPENDIX OF WP(C) 17343/2024
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE ASSESSMENT ORDER DATED 15-12-2023
ISSUED BY THE 1ST RESPONDENT
Exhibit P1(a) COPY OF THE DEMAND NOTICE DATED 22-12-2023 OF
EXT.P1 ORDER ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF THE REVENUE RECOVERY NOTICE DATED 06-
04-2024 SERVED TO THE PETITIONER ON 24-04-
2024 ALONG WITH ITS ENGLISH TRANSLATION
Exhibit P3 COPY OF THE RECTIFICATION PETITION DATED 04-
05-2024 SUBMITTED BY THE PETITIONER AGAINST
EXT. P1 BEFORE THE 1ST RESPONDENT
Exhibit P4 COPY OF THE INTERIM ORDER DATED 14-03-2024
PASSED BY THE HON'BLE HIGH COURT OF KERALA IN
WP( C) NO. 10173 OF 2024
WPC No.16050 of 2024 and
APPENDIX OF WP(C) 17795/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73
OF THE GST ACTS FOR 2017-18 DATED: 26.12.2023
ALONG WITH SUMMARY OF ORDER IN FORM GST DRC-
WPC No.16050 of 2024 and
APPENDIX OF WP(C) 17852/2024
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 26-09-2023
Exhibit P1(a) COPY OF SUMMARY OF THE SHOW CAUSE NOTICE
ISSUED BY THE 1ST RESPONDENT DTD. 27-09-2023
Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT DTD. 25-10-2023
Exhibit P2 (a) COPY OF ACKNOWLEDGEMENT OF THE REPLY DTD. 03-
12-2023
Exhibit P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DTD. 07-12-2023
Exhibit P3 (a) COPY OF ORDER U/S. 73 ALONG WITH FORM GST
DRC-07 ISSUED BY THE 1ST RESPONDENT DTD. 08-
12-2023
Exhibit P4 COPY OF ORDER IN WPC NO. 10715/24 OF THIS
HON'BLE COURT DTD. 02-04-2024
WPC No.16050 of 2024 and
APPENDIX OF WP(C) 17899/2024
PETITIONER EXHIBITS
Exhibit P 1 TRUE COPY OF THE ORDER DATED 07.10.2023
Exhibit P 2 TRUE COPY OF THE REVENUE RECOVERY NOTICE
DATED 16.03.2024
Exhibit P 3 TRUE COPY OF THE INTERIM ORDER GRANTED IN
WP(C) 16479/2024 DATED 25.04.2024
WPC No.16050 of 2024 and
APPENDIX OF WP(C) 18928/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASMT 10 NOTICE DATED 11-08-
2023 ISSUED BY THE STATE TAX OFFICER
ERNAKULAM TO THE PETITIONER
Exhibit P2 TRUE COPY OF THE REPLY DATED 19-08-2023
INVOLVING RECONCILIATION OF ITC AVAILED
DURING 2018-19
Exhibit P3 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 23-
1-2024 ISSUED BY THE FIRST RESPONDENT TO THE
PETITIONER UNDER SECTION 73 OF CGST ACT 2017
Exhibit P4 TRUE COPY OF THE REPLY FILED BY THE
PETITIONER BEFORE THE STATE TAX OFFICER,
ERNAKULAM DATED 29-02-2024
Exhibit P5 TRUE COPY OF THE CIRCULAR NO. 183/15/2022-GST
DATED 27TH DECEMBER 2022
Exhibit P6 TRUE COPY OF THE ORDER NO.
010/TPS/EKM/2024/06-JC DATED 30-4-2024 ISSUED
BY THE FIRST RESPONDENT TO THE PETITIONER
Exhibit P7 TRUE COPY OF THE CERTIFICATE DATED 23-4-2024
ISSUED BY THE CHARTERED ACCOUNTANT OF G.L.
CHITLANGIA & CO. MUMBAI WITH REGARD TO THE
PETITIONER'S KERALA OFFICE
Exhibit P8 TRUE COPY OF THE SCREEN SHOT OF THE COURIER
RECEIPT AND THE WHATS APP RECEIPT
Exhibit P9 TRUE COPY OF HEARING NOTICE DATED 16.03.2024
Exhibit P10 TRUE COPY OF THE FORM GSTR 9C FOR THE
ASSESSMENT YEAR2018-2019 FILED BY THE
PETITIONER
Exhibit P11 TRUE COPY OF THE INTERIM ORDER DATED 18-04-
2023 PASSED BY THIS HON'BLE COURT IN WP(C)
NO.14193 OF 2023
WPC No.16050 of 2024 and
APPENDIX OF WP(C) 19069/2024
PETITIONER EXHIBITS
Exhibit-P 1 TRUE COPY OF THE SHOW CAUSE NOTICE IN FORM
GST DRC 01 WITH REFERENCE NUMBER:
32AFJPK9675F1Z6/2018-19DATED 17..10..2023
Exhibit-P 2 TRUE COPY OF THE REPLY DATED 16..2.2024
Exhibit-P 3 TRUE COPY OF THE ORDER U/S.73 WITH REFERENCE
NUMBER: ZD320224034763Q DATED 29..02..2024
ALONG WITH PROCEEDINGS DATED 29..02..2024
ISSUED BY THE 1ST RESPONDENT
Exhibit-P4 TRUE COPY OF THE ORDER DATED 25..8..2023 IN
Exhibit_P4(a) TUE COPY OF THE ORDER DATED 23..4..2024 IN
WPC 16250/2024.
WPC No.16050 of 2024 and
APPENDIX OF WP(C) 19213/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER DATED 30.04.2024
ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER
Exhibit P2 TRUE COPY OF THE INTERIM ORDER DATED
14.03.2024, GRANTED BY THIS HON'BLE COURT IN
W. P (C) NO. 10220 OF 2024
Exhibit P3 TRUE COPY OF THE INTERIM ORDER DATED
18.08.2023, GRANTED BY THIS HON'BLE COURT IN
W. P (C) NO. 27122 OF 2023
WPC No.16050 of 2024 and
APPENDIX OF WP(C) 19263/2024
PETITIONER EXHIBITS
Exhibit-P1 A TRUE COPY OF THE DRC-07 AND ASSESSMENT
ORDER ISSUED BY THE 3RD RESPONDENT DATED
07.03.2024
Exhibit-P2 A TRUE COPY OF CORRECTED CERTIFICATE ISSUED
BY THE AWARDER
Exhibit-P3 A TRUE COPY OF THE RECTIFICATION APPLICATION
WHICH WAS DULY REJECTED BY THE THIRD
RESPONDENT
Exhibit-P4 A COPY OF THE REJECTION ORDER ISSUED BY THE
THIRD RESPONDENT DATED. 23.4.2024
Exhibit-P5 A COPY OF THE ANNUAL RETURN FILED BY THE
PETITIONER DATED. 17.11.2020
WPC No.16050 of 2024 and
APPENDIX OF WP(C) 19274/2024
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE FORM GST DRC-01A FOR THE
FINANCIAL YEAR 2018-19 DATED 26.12.2022
Exhibit P2 SCREENSHOTS FROM GST PORTAL
Exhibit P3 COPY OF THE ORDER DATED 17.02.2024 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
WPC No.16050 of 2024 and
APPENDIX OF WP(C) 19484/2024
PETITIONER EXHIBITS
Exhibit - P1 THE SHOW CAUSE NOTICE HAVING SCN
NO.ZD320124005763X DATED 06.01.2024 WAS
ISSUED U/S.73(1) OF THE ACT, 2017 BY THE 1ST
RESPONDENT .
Exhibit - P2 TRUE COPY OF THE REPLY DATED 03.02.2024 FILED
BY THE PETITIONER .
Exhibit - P3 TRUE COPY OF THE ORDER UNDER SECTION 73 OF
THE ACT HAVING NO.ZD3203240180327 DATED
21.03.2024 FOR THE PERIOD OF APRIL 2018 AND
MARCH 2019 TO THE PETITIONER.
Exhibit - P4 TRUE COPY OF THE INTERIM ORDER DATED
27.05.2024 IN W.P.(C).NO. 16814/2024 .
WPC No.16050 of 2024 and
APPENDIX OF WP(C) 19486/2024
PETITIONER EXHIBITS
Exhibit - P1 TRUE COPY OF THE SHOW CAUSE NOTICE HAVING SCN
NO.ZD320124006496T DATED 08.01.2024 WAS
ISSUED U/S.73(1) OF THE ACT, 2017 BY THE 1ST
RESPONDENT
Exhibit - P2 TRUE COPY OF THE REPLY DATED 03.02.2024 FILED
BY THE PETITIONER.
Exhibit - P3 TRUE COPY OF THE ORDER UNDER SECTION 73 OF
THE ACT HAVING NO.ZD320324018455R DATED
21.03.2024 FOR THE PERIOD OF NOVEMBER 2018 TO
MARCH 2019 TO THE PETITIONER.
Exhibit - P4 TRUE COPY OF THE INTERIM ORDER DATED
27.05.2024 IN W.P.(C).NO. 16814/2024 .
WPC No.16050 of 2024 and
APPENDIX OF WP(C) 19664/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73
OF THE GST ACTS FOR 2018-19 DATED: 22.04.2024
Exhibit P1(a) TRUE COPY OF THE SUMMARY OF THE ORDER ISSUED
IN FORM GST DRC-07 FOR 2018-19 DATED:
22.04.2024
Exhibit P2 TRUE COPY OF THE INTERIM ORDER SO ISSUED BY
THE HON'BLE APEX COURT IN MRITYUNJAY KUMAR
VS.THE UNION OF INDIA & ORS (2024 (1) TMI 288
- SC ORDER)
Exhibit P2(a) TRUE COPY OF THE REPORT IN RESPECT OF THE
ORDER IN MRITYUNJAY KUMAR VS. THE UNION OF
INDIA & ORS FROM THE TMI DATED: 09.01.2024
Exhibit P3 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN WPC NO. 9666 OF 2024 OF
DATED: 12.03.2024
WPC No.16050 of 2024 and
APPENDIX OF WP(C) 19745/2024
PETITIONER EXHIBITS
Exhibit P1 COPYOF SHOW CAUSE NIOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 21-12-2023
Exhibit P2 COPY OF REPLY TO THE SHOW CAUSE NOTICE FILED
BY THE PETITIONER DTD. 16-03-2024
Exhibit P3 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT DTD. 25-04-2024
Exhibit P4 COPY OF ORDER IN WPC NO. 16487/2024 OF THIS
HON'BLE COURT DTD. 25-04-2024
WPC No.16050 of 2024 and
APPENDIX OF WP(C) 19927/2024
PETITIONER EXHIBITS
Exhibit - P1 TRUE COPY OF THE SHOW CAUSE NOTICE HAVING SCN
NO.ZD3201240051481 DATED 06.01.2024 WAS
ISSUED U/S.73(1) OF THE ACT, 2017 BY THE 4TH
RESPONDENT .
Exhibit - P2 TRUE COPY OF THE REPLY DATED 06.02.2024 FILED
BY THE PETITIONER .
Exhibit - P3 TRUE COPY OF THE ORDER UNDER SECTION 73 OF
THE ACT HAVING NO.OIO/TPS/EKM/ CVYPN/2024/60-
ASTO DATED 30.04.2024 FOR THE YEAR 2018-19 TO
THE PETITIONER
Exhibit - P4 TRUE COPY OF THE INTERIM ORDER DATED
27.05.2024 IN W.P.(C).NO. 16814/2024 .
WPC No.16050 of 2024 and
APPENDIX OF WP(C) 19965/2024
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 19-10-2022
Exhibit P2 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2018-19 DTD. 29-12-
Exhibit P3 COPY OF ORDER IN WPC NO.17252/24M OF THIS
HON'BLE COURT DTD. 10-05-2024
Exhibit P4 COPY OF NOTICE MISSUED BY THE 2ND RESPONDENT
DTD. 25-05-2024
WPC No.16050 of 2024 and
APPENDIX OF WP(C) 16050/2024
PETITIONER EXHIBITS
Exhibit P1 COPY OF ORDER NO. 32ACPPR2782M1ZY/2018-19
ISSUED BY THE 1ST RESPONDENT DTD. 07-02-2024
Exhibit P2 COPY OF ORDER IN WPC NO, 10715/24 OF THIS
HON'BLE COURT DTD. 02-04-2024
