Kerala High Court
Rafeek.K 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. 32868 OF 2019
PETITIONER:
1 ALL KERALA DISTRIBUTORS ASSOCIATION, REPRESENTED BY ITS
PRESIDENT ALAPPUZHA DISTRICT COMMITTEE, ALAPPUZHA DISTRICT
COMMITTEE, C/O. KERALA DISTRIBUTION COMPANY, THIRUVAMPADY,
ALAPPUZHA 688 011.
2 M/S. A.V.P. TRADING CENTRE,REPRESENTED BY ITS PROPRIETOR,
A.V.P. BUILDING, SANATHANAM WARD, ALAPPUZHA 688 001.
BY ADVS.
G.HARIKUMAR (GOPINATHAN NAIR)
SHRI.AKHIL SURESH
SHRI.ROSHEN KURIAN SEBI
RESPONDENTS:
1 UNION OF INDIA,REPRESENTED BY REVENUE SECRETARY, NORTH
BLOCK, NEW DELHI 110 001.
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,DEPARTMENT
OF REVENUE, MINISTRY OF FINANCE, NEW DELHI 110 001.
3 STATE OF KERALA,REPRESENTED BY SECRETARY TAXES
DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM
695 001.
BY ADVS.
SRI.P.R.AJITHKUMAR
SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND
CUSTOMS
OTHER PRESENT:
SRI.MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).1693/2022 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32868 of 2019 & 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. 1693 OF 2022
PETITIONER:
M/S RADHA SALES CORPORATION
29/43E, VALLUVASSERU BUILDINGS, SAHODARAN AYYAPPAN ROAD,
JANATHA JUNCTION, VYTTILA, ERNAKULAM, KOCHI 682 019
REPRESENTED BY ITS PARTNER, RAMAKANT GARG
BY ADVS.
MEERA V.MENON
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE) NORTH BLOCK, NEW DELHI 110 001
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI 110 001 REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)
3 STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM
695 001
4 THE SUPERINTENDENT,CENTRAL TAX AND CENTRAL EXCISE, RANGE 5
ERNAKULAM DIVISION, CBI ROAD, KATHRIKADAVU, KALOOR,KOCHI 682
017
5 STATE TAX OFFICER,1ST CIRCLE, STATE GST DEPARTMENT,
MATTANCHERRY, KOCHI 682 002
6 THE DEPUTY COMMISSIONER,OFFICE OF PRINCIPAL COMMISSIONER OF
CGST AND CENTRAL EXCISE , HEAD QUARTERS PREVENTIVE UNIT,
CHENNAI NORTH COMMISSIONERATE, 26/1 M.G ROAD,
NUNGAMBAKKAM,CHENNAI 600 034
7 M/S. SLO INDUSTRIES LTD,403-D, T.H ROAD, THIRUVOTTIYUR,
CHENNAI 600 019
WPC No.32868 of 2019 & conn.cases 3
BY ADV SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND
CUSTOMS, SRI.MUHAMED RAFIQ-SPL.GP, SR.ADV.SREELAL N WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32868/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32868 of 2019 & 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. 2273 OF 2022
PETITIONER:
M/S BUILDERS HOUSE,CHUNGASSERIL BUILDING, PADA NORTH,
KARUNAGAPPALLY, KOLLAM - 690 518, REPRESENTED BY ITS
MANAGING PARTNER, NAZAR AHMED MYTHEEN KUNJU.
BY ADVS.
MEERA V.MENON
K.KRISHNA
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER,STATE TAX OFFICE,
KARUNAGAPPALLY - 690 518, KOLLAM DISTRICT.
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI
- 110 001.
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI - 110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM
- 695 001.
BY ADVS.
P.R.SREEJITH
SHRI.VISHNU PRADEEP, CGC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32868/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32868 of 2019 & 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. 9237 OF 2022
PETITIONER:
GEORGE V. ARACKAL,AGED 67 YEARS
S/O. (LATE) VARGHESE, PROPRIETOR, M/S DD INDUSTRIES, XI,
PUNNAPRA SOUTH, ALAPPUZHA - 688004.
BY ADV A.KRISHNAN
RESPONDENTS:
1 THE STATE TAX OFFICER
SGST DEPARTMENT, FIRST CIRCLE, ALAPPUZHA - 688001.
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI - 110 001.
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI - 110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
5 M/S C. M. METALS, PROPRIETORSHIP - SHAMEER MOHOD SHERIEF
NORTH OF CHANGANASSERY, KALARCODE, REP. BY ITS PROPRIETOR,
ALAPPUZHA - 688003.
BY ADV SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND
CUSTOMS, SRI MUHAMMED RAFIQ, SPL.G.P., SR.ADV.SREELAL N.
WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32868/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32868 of 2019 & 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. 9996 OF 2022
PETITIONER:
ASSOCIATED PIPES INDUSTRIES
EP/XV/58,59, ALUMMOODU, MUKHATHALA, ELAMPALLOOR,
KOLLAM-691 577, REPRESENTED BY ITS MANAGING PARTNER,
HAMSA A.
BY ADVS.
MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT, WORKS CONTRACT, KOLLAM-691 002.
2 UNION OF INDIA,
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI
110 001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI-110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT GOVT
SECRETARIAT, THIRUVANANTHAPURAM-695 001
BY ADV SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE
AND CUSTOMS, SRI MUHAMMED RAFIQ, SPL.G.P.,
SR.ADV.SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32868/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32868 of 2019 & 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. 11392 OF 2022
PETITIONER:
RUBCO SALES INTERNATIONAL P LTD
RUBCO HOUSE SOUTH BAZAR KANNUR REPRESENTED BY ITS
MANAGING DIRECTOR PV HARIDASAN, PIN - 670002
BY ADVS.
K.P.ABDUL AZEES
AKHIL SURESH
T.ARCHANA
RESPONDENTS:
1 UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, NORTH
BLOCK, NEW DELHI - 110001
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (ERSTWHILE
CENTRAL BOARD OF EXCISE AND CUSTOMS)
REPRESENTED BY SECRETARY , DEPARTMENT OF REVENUE
MINISTRY OF FINANCE NEW DELHI, PIN - 110001
3 STATE OF KERALA
REPRESENTED BY SECRETARY, TAXES DEPARTMENT GOVERNMENT
SECRETARIAT, THIRUVANATHAPURAM 695001, PIN - 695001
4 DEPUTY COMMISSIONER,SPECIAL CIRCLE, STATE GOODS AND
SERVICE TAX DEPARTMENT KANNUR 670001.
BY ADVS.
ASG OF INDIA
ADVOCATE GENERAL OFFICE KERALA
BY ADV SRI MUHAMMED RAFIQ, SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32868/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32868 of 2019 & 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. 18092 OF 2022
PETITIONER:
PARISHAD PRODUCTION CENTRE
IRTC CAMPUS, MUNDUR P.O., PALAKKAD - 678 592,
REPRESENTED BY ITS SECRETARY, VIJITH K.V.
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GOODS AND SERVICES TAX
DEPARTMENT, FIRST CIRCLE, PALAKKAD - 678 001.
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI - 110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
3 STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM - 695
001.
BY ADV SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE
AND CUSTOMS, SRI MUHAMMED RAFIQ, SPL.G.P.,
SR.ADV.SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32868/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32868 of 2019 & 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. 17430 OF 2021
PETITIONER:
K.P.CARS PRIVATE LTD., 228/1, AUDI KOCHI, VYTILLA,
AOOR, BY PASS ROAD, MARADU, ERNAKULAM-682304,
REPRESENTED BY MANAGING DIRECTOR MR.BHARAT K PATEL,
AGED 58 YEARS, S/O.SHRI KANTILA PRANLAL PATEL, RESIDING
AT 10A, UPARIKA MALIKA, PANDIT KARUPPAN RD, THEVARA,
ERNAKULAM-682013.
BY ADVS.
JOLLY JOHN
LIZA MEGHAN CYRIAC
IRENE BABU
PRAMOD M.
RESPONDENTS:
1 UNION OF INDIA,REP. BY SECRETARY, MINISTRY OF FINANCE,
NO.136-A, NORTH BLOCK, NEW DELHI-110001.
2 STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO
GOVERNMENT, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX
TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002.
3 STATE TAX OFFICER,STATE GST DEPARTMENT OF KERALA, SQUAD
NO.VI, ERNAKULAM AT MINI CIVIL STATION, ALUVA-683101.
4 GST COUNCIL CHAIRMAN, OFFICE OF THE GST COUNCIL
SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI
BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-
110001.
5 ZENICA CARS INDIA PVT.LTD., (AUDI GURGAON) ORCHID
CENTER SECTOR-53, GOLF COURSE ROAD, GURGAON REPRESENTED
BY AUTHORIZED OFFICER, GSTIN/UN:06AAACZ2881K1ZZ.
6 SQUADRON PROTECTIVE FORCE PVT.LTD.,
SURYAKANTHI OFFICE COMPLEX, ROOM NO.111, TALI,
CHALAPPURAM CROSS ROAD, CALICUT-673002, REPRESENTED BY
AUTHORIZED OFFICER, GSTIN-32AAXCS6026QIZJ.
WPC No.32868 of 2019 & conn.cases 10
7 M/S.VIJAYAGEETHAM LOGISTICS, MGHS ROAD, NEAR INDIAN
OVERSEAS BANK, KANIYAPURAM, TRIVANDRUM-695301,
REPRESENTED BY AUTHORIZED OFFICER, GSTIN-
32AHMPV5794M3ZB.
8 CONCEPT ON WHEELS, VETTUR ROAD, KAZHAKUTTAM,
TRIVANDRUM-695582, REPRESENTED BY AUTHORIZED OFFICER,
GSTIN-32AAKFC3043PIZD.
BY ADVS.
P.VIJAYAKUMAR
SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND
CUSTOMS
SRI MUHAMMED RAFIQ SPL.G.P.
SR.ADV.SRI SREELAL N.WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32868/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32868 of 2019 & 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. 22587 OF 2022
PETITIONER:
PHILIP PUTHENPURACKAL THOMAS,AGED 76 YEARS
PROPRIETOR . M/S. HIGH RANGE DRUG HOUSE, K.K.ROAD,
KUMALI IDUKKI - 685 509., PIN - 685509
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT,
VANDIPERIYAR AT KUMALI IDUKKI - 685 509., PIN - 685509
2 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI - 110 001.
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
- 695 001.
BY ADVS.
K.V.SREE VINAYAKAN
RAJESH. K.RAJU
BY ADV SRI MUHAMMED RAFIQ, SPL.G.P., SR.ADV.SREELAL N.
WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32868/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32868 of 2019 & 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. 22788 OF 2022
PETITIONER:
M/S. HILIFE IRON METALS INDIA (P) LTD.
AGED 42 YEARS
POKKANTHODE PALAKKAD, REPRESENTED BY ITS MANAGING
DIRECTOR, MUHAMMED NISTHAR., PIN - 678556
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE DEPUTY COMMISSIONER
SPL: CIRCLE STATE GST DEPARTMENT PALLAKKAD., PIN -
678001
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 P.R.AJITH KUMAR, BY ADV SRI MUHAMMED RAFIQ,
SPL.G.P., SR.ADV.SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32868/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32868 of 2019 & 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. 24995 OF 2022
PETITIONER:
VYSAKH G. DAS,AGED 32 YEARS
PROPRIETOR, M/S. APPOOS CINE MOVIES (ILLAM CINEMAS),
PANDIKKAD, MALAPPURAM,, PIN - 676521
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GOODS & SERVICE TAX 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 DELH, 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
BY ADV SRI MUHAMMED RAFIQ, SPL.G.P., SR.ADV.SREELAL N.
WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32868/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32868 of 2019 & 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. 25997 OF 2022
PETITIONER:
O.P.SHAHUL HAMEED( PROPRIETOR)
AGED 59 YEARS
M/S O.P.S STORES, MUNDAKKAYAM,. KOTTAYAM, PIN - 686513
BY ADV P.N.DAMODARAN NAMBOODIRI
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,DEPARTMENT OF TAXES, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
3 COMMISSIONER,STATE GOODS AND SERVICE TAX DEPARTMENT,
9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA PO.,
THIRUVANANTHAPURAM ., PIN - 695001
4 STATE TAX OFFICER,STATE GST DEPARTMENT, 4TH FLOOR, MINI
CIVIL STATION, PALA. PIN - 686575
BY ADV SRI MUHAMMED RAFIQ, SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32868/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32868 of 2019 & 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. 27944 OF 2022
PETITIONER:
M/S. CASINO TALKIES,AGED 57 YEARS
X/370, A M ROAD, ALUVA, ERNAKULAM REPRESENTED BY ITS
PARTNER, K. SALIL, PIN - 683101
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER - I
STATE GOODS AND SERVICES TAX DEPARTMENT, KAP COMPLEX,
RAILWAY STATION ROAD, ALUVA, ERNAKULAM, PIN - 683101
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).
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV SMT.I. SHEELA DEVI, SRI P.R.SREEJITH, BY ADV SRI
MUHAMMED RAFIQ, SPL.G.P., SR.ADV.SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32868/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32868 of 2019 & 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. 23707 OF 2021
PETITIONER:
USHAS KUMAR M. R.,AGED 46 YEARS
PROPRIETOR, AKSHAYA AGENCIES, VAIDYAR JUNCTION,
MARANAD, EZHUKONE, KOLLAM - 691 505.
BY ADVS.
MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GOODS AND SERVICES TAX
DEPARTMENT, KOTTARAKKARA, KOLLAM - 691 506.
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI
- 110001.
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI - 110001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST)
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695
001.
BY ADV SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE
AND CUSTOMS, BY ADV SRI MUHAMMED RAFIQ, SPL.G.P.,
SR.ADV.SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32868/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32868 of 2019 & 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. 24149 OF 2020
PETITIONER:
V.K.ABDUL REHIMAN,AGED 46 YEARS
PROPRIETOR, M/S. DANAMS, 13/411, MANKARA, PALAKKAD 678
613
BY ADVS.
SMT.MEERA V.MENON
RESPONDENT:
1 STATE TAX OFFICER,FIRST CIRCLE, STATE GOODS AND
SERVICES TAX DEPARTMENT, PALAKKAD 678 001
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI 110 001
REPRESENTED BY PRINCIPAL COMMISSIONER (GST)
3 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM 695 001
BY ADVS.
SMT.SINDHUMOL.T.P., CGC
SRI.RAJESH B., SC, CENTRAL BOARD OF EXCISE &
CUSTOMS
SMT.KAVERY S THAMPI, BY ADV SRI MUHAMMED RAFIQ,
SPL.G.P.,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32868/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32868 of 2019 & 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. 26665 OF 2020
PETITIONER:
1 SUPERMARKET WELFARE ASSOCIATION OF KERALA
ROOM NO. 17/215B, NEAR ROCKY CRANE, SEAPORT AIRPORT ROAD,
HMT COLONY, KALAMASSERY, ERNAKULAM 683503 REPRESENTED BY ITS
GENERAL SECRETARY SHRI SIYAVUDEEN K.A
2 ROYAL BAZAR
OTTAPPALM P.O, PALAKKAD DISTRICT 679 101 REPRESENTED BY ITS
MANAGING PARTNER SHRI MOHAMMED SHAHEES
BY ADVS.
G.HARIKUMAR (GOPINATHAN NAIR)
SHRI.AKHIL SURESH
RESPONDENTS:
1 UNION OF INDIA,REPRESENTED BY REVENUE SECRETARY, NORTH
BLOCK, NEW DELHI 110 001
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, NEW DELHI 110 001
3 STATE OF KERALA,
REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVERNMENT
SECRETARIAT, THIRUVANANTHAPURAM 695 001
4 STATE TAX OFFICER,SGST OFFICE, OTTAPPALAM, PALAKKAD 679 101
5 STATE TAX OFFICER,5TH FLOOR, STATE GST COMPLEX, PALAKKAD 679
101
BY ADVS.
A.K.HARIDAS, CGC
SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, CENTRAL BOARD OF
EXCISE & CUSTOMS, SRI.P.G.JAYASHANKAR, BY ADV SRI MUHAMMED
RAFIQ, SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12.06.2024, ALONG WITH WP(C).32868/2019 AND CONNECTED CASES, THE COURT ON
THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32868 of 2019 & 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. 30138 OF 2022
PETITIONER:
RAFEEK.K.,AGED 54 YEARS,PROPRIETOR, M/S. DAYA MEDICALS,
PERUMPADAPPU MALAPPURAM, PIN - 679580
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT, PONNANI, MALAPPURAM, PIN - 679577
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
BY ADV R.HARISHANKAR, BY ADV SRI MUHAMMED RAFIQ,
SPL.G.P., SR.ADV.SREELAL N. WARRIER, SRI P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32868/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32868 of 2019 & 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. 30197 OF 2022
PETITIONER:
THOTTATHIL ABDUL KAREEM
AGED 57 YEARS,PROPRIETOR , M/S. ALIF MARBLES, 21/669,
IRUMBUZHI, ANAKKAYAM, MALAPPURAM, PIN - 676513
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT, 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 P.T.DINESH, BY ADV SRI MUHAMMED RAFIQ, SPL.G.P.,
SR.ADV.SREELAL N. WARRIER, SRI P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32868/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32868 of 2019 & 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. 30238 OF 2022
PETITIONER:
KAPPOORATH PATHUMMA,AGED 64 YEARS
PROPRIETRIX, M/S. KAPPOORATH TRADERS, 19/713, TIRUR
ROAD, KAVUMPURAM, MALAPPURAM, PIN - 676552
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, KOTTAKKAL
MALAPPURAM DISTRICT, PIN - 676501
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 ADVS.
BY ADV SRI MUHAMMED RAFIQ, SPL.G.P., SR.ADV.SREELAL N.
WARRIER, SRI P.R.SREEJITH
Thanuja Roshan George
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32868/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32868 of 2019 & 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. 31157 OF 2022
PETITIONER:
M/S. ATHIRA ENTERPRISES,AGED 67 YEARS
11/448 - 8, PENSION STREET, PALAKKAD-678001,
REPRESENTED BY ITS MANAGING PARTNER, K. KOCHU KUMARAN
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER-3,SECOND CIRCLE, STATE GOODS AND
SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 678001
2 UNION OF INDIA, REPRESENTED BY SECRETARY TO
GOVERNMENT,MINISTRY OF FINANCE (DEPARTMENT OF REVENUE),
NORTH BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI -110001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
4 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT,TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV SRI MUHAMMED RAFIQ, SPL.G.P., SR.ADV.SREELAL N.
WARRIER, SRI P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32868/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32868 of 2019 & 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. 31837 OF 2022
PETITIONER:
ARUN MURALI,AGED 30 YEARS
PROPRIETOR, M/S. HOME TRENDZ APPLIANCES GROUND FLOOR,
XVI-898-A B C THRISSUR ROAD, CHANGARAMKULAM
NANNAMMUKKU, MALAPPURAM, PIN - 679575
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, MINI CIVIL
STATION PONNANI NAGARAM PONNANI, MALAPPURAM, PIN -
679583
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 SRI MUHAMMED RAFIQ, SPL.G.P., SR.ADV.SREELAL N.
WARRIER, SRI P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32868/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32868 of 2019 & 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. 31950 OF 2022
PETITIONER:
CHERUKAD ABDURAZAK,AGED 59 YEARS
PROPRIETOR, M/S. KISAN ELETRICALS, 16/436, CHUNKATHARA,
MALAPPURAM, PIN - 679334
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, KOVILAKAM
ROAD, NILAMBUR, MALAPPURAM, PIN - 679329
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 SRI MUHAMMED RAFIQ, SPL.G.P., SR.ADV.SREELAL N.
WARRIER, SRI P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32868/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32868 of 2019 & 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. 32078 OF 2022
PETITIONER:
PAREED BABU MALAVATTATH,AGED 51 YEARS
PROPRIETOR, M/S. BABU MEDICALS, PP-1/42, PULAMTHOLE,
MALAPPURAM, PIN - 679323
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT, MINI CIVIL STATION,
PERINTHALMANNA, MALAPPURAM DIST., PIN - 679322
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 RAJESH. K.RAJU, BY ADV SRI MUHAMMED RAFIQ,
SPL.G.P., SR.ADV.SREELAL N. WARRIER, SRI P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32868/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32868 of 2019 & 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. 32259 OF 2022
PETITIONER:
M/S. STYLO FURNITURE & INTERIORS
AGED 47 YEARS,XXII/1315 A, N.H.ROAD PUTHANATHANI,
PUNNATHALA, MALAPPURAM, REPRESENTED BY ITS MANAGING
PARTNER, ABDUL HARIF. P, PIN - 676552
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, PLAZA TOWER
KOTTACKAL 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 T AXES & 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 RAJESH. K.RAJU, BY ADV SRI MUHAMMED RAFIQ,
SPL.G.P., SR.ADV.SREELAL N. WARRIER, SRI P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32868/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32868 of 2019 & conn.cases 27
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. 29800 OF 2021
PETITIONER:
SUGATHAN KAILATH,AGED 70 YEARS,PROPRIETOR, M/S
GANAPATHY WOOD INDUSTRIES, MANGAD, KOLLAM-680 504.
BY ADVS.
MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICERLUXURY TAX, STATE TAX COMPLEX,
BAPPUJI NAGAR, ASRAMAM, KOLLAM-691 005.
2 UNION OF INDIA,
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NE2W
DELHI 110001.
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI 110,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST)
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT,
GOVT SECRETARIAT, THIRUVANNATHAPURAM-695 001.
BY ADV JOSE ANTONY, BY ADV SRI MUHAMMED RAFIQ,
SPL.G.P., SR.ADV.SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32868/2019 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.32868 of 2019 & conn.cases 28
JUDGMENT
[WP(C) Nos.32868/2019, 1693/2022, 2273/2022, 9237/2022, 9996/2022,
11392/2022, 18092/2022, 17430/2021, 22587/2022, 22788/2022,
24995/2022, 25997/2022, 27944/2022, 23707/2021, 24149/2020,
26665/2020, 30138/2022, 30197/2022, 30238/2022, 31157/2022,
31837/2022, 31950/2022, 32078/2022, 32259/2022, 29800/2021]
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) 1693/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF REGISTRATION CERTIFICATE OF THE
PETITIONER ISSUED BY THE 4TH RESPONDENT
Exhibit P2 COPY OF STATEMENT OF THE PETITIONER FOR THE
MONTH OF FEBRUARY 2021
Exhibit P3 COPY OF STATEMENT OF THE PETITIONER FOR THE
MONTH OF MARCH 2021
Exhibit P4 COPY OF STATEMENT OF THE PETITIONER FOR THE
MONTH OF APRIL 2021
Exhibit P5 COPY OF INVOICE NO. 1453 ISSUED BY THE 7TH
RESPONDENT
Exhibit P6 COPY OF E WAY BILL OF THE 7TH RESPONDENT
Exhibit P7 COPY OF INVOICE NO. 1456 ISSUED BY THE 7TH
RESPONDENT.
Exhibit P8 COPY OF E- WAY BILL ISSUED BY THE 7TH
RESPONDENT
Exhibit P9 COPY OF INVOICE NO. 1603 ISSUED BY THE 7TH
RESPONDENT
Exhibit P10 COPY OF E-WAY BILL ISSUED BY THE 7TH
RESPONDENT
Exhibit P11 COPY OF E INVOICE NO. 1638 ISSUED BY THE 7TH
RESPONDENT
Exhibit P12 COPY OF E WAY BILL ISSUED BY THE 7TH
RESPONDENT
Exhibit P13 COPY OF INVOICE NO. SLO/0044 ISSUED BY THE
7TH RESPONDENT
Exhibit P14 COPY OF E WAY BILL ISSUED BY THE 7TH
RESPONDENT
Exhibit P15 COPY OF NOTICE ISSUED BY THE 6TH RESPONDENT
Exhibit P16 COPY OF NOTIFICATION NO. 49/2019 CENTRAL TAX
Exhibit P17 COPY OF NOTIFICATION NO. 75/2019- CENTRAL TAX
Exhibit P18 COPY OF NOTIFICATION NO. 94/2020 CENTRAL TAX
Exhibit P19 COPY OF ORDER IN WP9C0 NO. 29800/2021 OF THIS
HON'BLE COURT
APPENDIX OF WP(C) 2273/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE STATE TAX
OFFICER -2, KARUNAGAPPALLY.
Exhibit P2 COPY OF INTIMATION ISSUED BY THE 1ST
RESPONDENT.
Exhibit P3 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT.
Exhibit P4 COPY OF NOTIFICATION NO.49/2019 - CENTRAL TAX
Exhibit P4(a) COPY OF NOTIFICATION NO.75/2019 - CENTRAL TAX
Exhibit P4(b) COPY OF NOTIFICATION NO.94/2020 - CENTRAL TAX
Exhibit P5 COPY OF ORDER IN WP(C) NO.29800/2021 OF THIS
HON'BLE COURT.
APPENDIX OF WP(C) 9237/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
06.08.2021 ISSUED TO PETITIONER BY R1.
Exhibit P2 TRUE COPY OF THE REPLY SUBMITTED BY
PETITIONER DATED 25.08.2021 TO EXT. P1.
Exhibit P3 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
05.01.2022 ISSUED TO PETITIONER BY R1.
Exhibit P4 TRUE COPY OF THE DOCUMENT SHOWING
CANCELLATION OF REGISTRATION OF 5TH
RESPONDENT.
Exhibit P5 COPY OF NOTIFICATION NO.49/2019-CENTRAL TAX,
DATED 09.10.2019.
Exhibit P5(a) COPY OF NOTIFICATION NO.75/2019-CENTRAL TAX,
DATED 26.12.2019.
Exhibit P5(b) COPY OF NOTIFICATION NO.94/2020-CENTRAL TAX,
DATED 22.12.2020.
Exhibit P6 COPY OF ORDER DATED 24.01.2022 IN WP(C)
NO.29800/2021 OF THIS HON'BLE COURT.
APPENDIX OF WP(C) 9996/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DATED 27.2.2020
Exhibit P2 COPY OF ORDER IN FORM GST DRC-01 ISSUED BY
THE 1ST RESPONDENT DATED 18.9.2020
Exhibit P3 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DATED 21.2.2022
Exhibit P4 COPY OF ORDER IN WPC NO 2276/2022 OF THIS
HON'BLE COURT DATED 24.1.2022
APPENDIX OF WP(C) 11392/2022
PETITIONER EXHIBITS
Exhibit P1 NOTICE NO 32AABCR6676F1ZD/2019-20 DATED
07/03/2022 ISSUED BY DEPUTY COMMISSIONER,
SPECIAL CIRCLE, STATE GOODS AND SERVICE TAX
DEPARTMENT, KANNUR
Exhibit P2 THE TRUE COPY OF ORDER OF HON'BLE SUPREME
COURT ORDER IN SUO MOTU WRIT PETITION (CIVIL)
NO 3/2020 DATED 23/03/2020
Exhibit P3 THE TRUE COPY OF JUDGMENT IN SUO MOTU WRIT
PETITION (CIVIL) NO 3/2020 DATED 08/03/2021
Exhibit P4 THE TRUE COPY OF ORDER IN MISCELLANEOUS
APPLICATION NO 665/2021 DATED 27/04/2021 IN
Exhibit P5 THE TRUE COPY OF ORDER IN MISCELLANEOUS
APPLICATION NO 21/2022 DATED 10/01/2022 IN
MISCELLANEOUS APPLICATION NO 665/2021 IN SMW
APPENDIX OF WP(C) 18092/2022
PETITIONER EXHIBITS
Exhibit P1 - COPY OF RETURN FILED BY THE PETITIONER IN
GSTR-3B DATED 25-11-2020
Exhibit P2 COPY OF NOTICE IN FORM GST ASMT-10 ISSUED BY
THE 1ST RESPONDENT DATED 05-04-2022
Exhibit P3 COPY OF REPLY FILED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT DATED 29-04-2022
Exhibit P4 COPY OF INTIMATION ISSUED BY THE 1ST
RESPONDENT DTD. 30-05-2022
Exhibit P5 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 30-05-2022
Exhibit P6 COPY OF ORDER IN WP C NO. 10824/2022 OF THIS
HON'BLE COURT DTD. 29-03-2022
Exhibit P7 COPY OF ORDER IN WP C NO. 29479/2022 OF THIS
HON'BLE COURT DTD. 16-09-2022
APPENDIX OF WP(C) 17430/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE TAX INVOICE NO.829 OF THE
5TH RESPONDENT DATED 13.04.2018 FOR AUDI
MODEL Q3 30 TFSI WITH A TOTAL AMOUNT OF
RS.31,44,009.00 WHEREIN CESS PAYABLE WAS
RS.3,64,958.34.
Exhibit P2 TRUE COPY OF THE INVOICE
NO.SPF/IND/ADMIN/CLT/410/2018 DATED
31.03.2019 OF THE 6TH RESPONDENT WHEREIN A
TOTAL PAYMENT WAS MADE FOR RS.91,450/-
INCLUSIVE OF GST COMPONENT OF 18% AMOUNTING
TO RS.13.950/-
Exhibit P3 TRUE COPY OF THE INVOICE NO.VGL/18/199 DATED
31.03.2019 OF THE 7TH RESPONDENT WHEREIN A
TOTAL PAYMENT WAS MADE FOR RS.4296/-
INCLUSIVE OF SGST AND CGST COMPONENT OF 9%
EACH AMOUNTING TO RS.655.38/-
Exhibit P4(A) TRUE COPY OF THE INVOICE NO.INV/MAR/8396
DATED 31.01.2019 OF THE 8TH RESPONDENT FOR A
TOTAL PAYMENT OF RS.450/- WITH GST COMPONENT
OF 68.64/-
Exhibit P4(B) TRUE COPY OF THE INVOICE NO.INV/MAR/8963
DATED 21.02.2019 OF THE 8TH RESPONDENT FOR A
TOTAL PAYMENT OF RS.450/- WITH GST COMPONENT
OF 68.64/-
Exhibit P4(C) TRUE COPY OF THE INVOICE NO.INV/MAR/9069
DATED 25.02.2019 OF THE 8TH RESPONDENT FOR A
TOTAL PAYMENT OF RS.450/- WITH GST COMPONENT
OF 68.64/-
Exhibit P4(D) TRUE COPY OF THE INVOICE NO.INV/MAR/9401
DATED 08.03.2019 OF THE 8TH RESPONDENT FOR A
TOTAL PAYMENT OF RS.450/- WITH GST COMPONENT
OF 68.64/-
Exhibit P5 TRUE COPY OF THE INTIMATION OF LIABILITY U/S
74 OF KERALA GST ACT 2019 DATED 04.11.2020 OF
THE 3RD RESPONDENT WITH A TOTAL TAX
CALCULATION OF RS.3,64,958/- FOR THE PERIOD
OF 2018-19 ALONG WITH DEMAND NOTICE FOR A
TOTAL PAYMENT OF RS.3,79,837.94/- INCLUDING
INTEREST @ 18% AND PENALTY @ 15%.
Exhibit P6 TRUE COPY OF JUDGMENT DATED 07.12.2020 IN WPC
27164/2020.
Exhibit P7 TRUE COPY OF REPLY FILED BY THE PETITIONER
DATED 08.01.2021 BEFORE THE 3RD RESPONDENT.
Exhibit P8 TRUE COPY OF THE NOTICE TO SHOW CAUSE ISSUED
BY THE 3RD RESPONDENT U/S 74(1) OF CGST DATED
18.02.2021 NUMBERED GST/INS/VI/09/2020-
21(2018-19).
Exhibit P9 TRUE COPY OF THE REPLY SUBMITTED BY THE
PETITIONER TO THE SHOW CAUSE NOTICE DATED
04.03.2021 TO THE 3RD RESPONDENT.
Exhibit P10 TRUE COPY OF THE ORDER NO.GST/INS/VI/09/2020-
21(2018-19) U/S 74(9) OF KERALA GST ACT 2019
DATED 30.06.2021 ISSUED BY THE 3RD RESPONDENT
WITH A TOTAL TAX OF RS.3,79,838/- INTEREST OF
RS.2,92,703/- AND PENALTY OF RS.3,79,838/-
FOR THE PERIOD OF 2018-19.
Exhibit P11 TRUE COPY OF THE DEMAND NOTICE DATED
12.07.2021 FOR A TOTAL PAYMENT OF
RS.10,52,379/-
Exhibit P12 TRUE COPY OF THE PRESS RELEASE OF CBIC DATED
04.05.2018 FORBIDDING AUTOMATIC REVERSAL OF
ITC.
Exhibit P13 TRUE COPY OF THE COMMON JUDGMENT OF HIGH
COURT OF MADRAS, MADURAI BENCH DATED
24.02.2021 ON 30 PLUS WRITS QUASHING THE
ORDERS OF REVERSAL OF ITC.
APPENDIX OF WP(C) 22587/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18 DTD. 24-06-
Exhibit P2 COPY OF ORDER IN WP (C) NO. 2276/2022 OF THIS
HON'BLE COURT DTD. 24-01-2022
APPENDIX OF WP(C) 22788/2022
PETITIONER EXHIBITS
Exhibit P1 SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18 DTD. 09-06-
Exhibit P2 COPY OF ORDER IN WP (C) NO. 2276/2022 OF THIS
HON'BLE COURT DTD. 24-01-2022
APPENDIX OF WP(C) 24995/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF FORM GST DRC-01A UNDER SECTION 73 (5)
ISSUED BY THE 1ST RESPONDENT FOR THE YEAR
2018-19 DTD. 28-06-2022
APPENDIX OF WP(C) 25997/2022
PETITIONER EXHIBITS
Exhibit- P1 TRUE COPY OF THE NOTICE IN FORM ASMT-10 DATED
13-03-2020 IS ISSUED U/S.61 OF THE ACT, 2017
BY THE 4TH RESPONDENT
Exhibit- P2 TRUE COPY OF THE REPLY DATED 29-08-2020
SUBMITTED BY THE PETITIONER
Exhibit- P3 TRUE COPY OF THE INTIMATION OF TAX IN FORM
GST DRC-01A DATED 20-10-2020 ISSUED BY THE
4TH RESPONDENT
Exhibit- P4 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED
U/S.73 IN FORM GST DRC-01
REF.NO.ZJ3207210064551 DATED 19-07-2021
ISSUED BY THE 4TH RESPONDENT
Exhibit- p 5 TRUE COPY OF THE REPLY DATED 03-12-2021
SUBMITTED BY THE PETITIONER
Exhibit- p 6 TRUE COPY OF THE ORDER REFERENCE
NO.ZD320722014358N DATED 14-07-2022 ALONG
WITH DRC-07 FOR THE PERIOD OF 07/2017 TO
03/2018 TO THE PETITIONER
Exhibit- P 7 TRUE COPY OF THE ASSESSMENT ORDER BEARING
NOA6/DRC-07/2017-2018/05/ 32DARPS3390KIZ2
DATED 17-07-2022 FOR THE PERIOD OF 07/2017 TO
03/2018 TO THE PETITIONER
Exhibit- p 8 TRUE COPY OF THE CIRCULAR BEARING
NO.123/42/2019-GST DATED 11-11-2019, ISSUED
BY THE MINISTRY OF FINANCE, GOVT. OF INDIA
Exhibit -p 9 TRUE COPY OF THE PRESS RELEASE DATED 04-05-
2018, ISSUED BY THE CBIC
Exhibit- P 10 TRUE COPY OF THE PRESS RELEASE DATED
18/10/2018 ISSUED BY THE CBIC
Exhibit - P 11 TRUE COPY OF THE INTERIM ORDER IN W.P.C. NO.
15802/2022 DATED 13/ 5/2022 OF THE HIGH COURT
OF KERALA
APPENDIX OF WP(C) 27944/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF INVOICE NO. 4 DTD. 03-10-2017 ISSUED
BY MULAKUPADAM FILMS & RELEASE, ERNAKULAM
Exhibit P2 COPY OF INVOICE NO. 5 DTD. 10-10-2017 ISSUED
BY MULAKUPADAM FILMS & RELEASE, ERNAKULAM
Exhibit P3 COPY OF INVOICE NO. RAM 00331 DTD. 15-11-2017
ISSUED BY MULAKUPADAM FILMS & RELEASE,
ERNAKULAM
Exhibit P4 COPY OF PROCEEDINGS ISSUED BY THE 1ST
RESPONDENT DTD. 15-02-2022
Exhibit P5 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DTD. 15-02-2022
Exhibit P6 COPY OF SUMMARY ISSUED BY THE 1ST RESPONDENT
DTD. 15-02-2022
Exhibit P7 COPYOF LETTER SUBMITTED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT DTD. 25-03-2022
Exhibit P8 COPY OF PROCEEDINGS ISSUED BY THE 1ST
RESPONDENT DTD. NIL
Exhibit P9 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DTD. 20-05-2022
Exhibit P10 COPY OF SUMMARY OF THE ORDER ISSUED BY THE
1ST RESPONDENT DTD. 20-05-2022
Exhibit P11 COPY OF APPLICATION FILED BY THE PETITIONER
DTD. 23-05-2022
Exhibit P12 COPY OF PROCEEDINGS ISSUED BY THE 1ST
RESPONDENT DTD. NIL
Exhibit P13 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DTD,. 20-05-2022
Exhibit P14 COPY OF SUMMARY OF THE ORDER ISSUED BY THE
1ST RESPONDENT DTD. 23-05-2022
APPENDIX OF WP(C) 23707/2021
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT.
Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT.
Exhibit P3 COPY OF SHOW CAUSE NOTICE IS ISSUED BY THE
1ST RESPONDENT.
Exhibit P4 COPY OF NOTIFICATION NO.49/2019 - CENTRAL TAX
ISSUED BY GOVERNMENT OF INDIA, NEW DELHI.
Exhibit P4(a) COPY OF NOTIFICATION NO.75/2019 - CENTRAL TAX
ISSUED BY GOVERNMENT OF INDIA, NEW DELHI.
Exhibit P4(b) COPY OF NOTIFICATION NO.94/2020 - CENTRAL TAX
ISSUED BY GOVERNMENT OF INDIA, NEW DELHI.
APPENDIX OF WP(C) 24149/2020
PETITIONER EXHIBITS
EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
FOR THE YEAR 2017-18
APPENDIX OF WP(C) 26665/2020
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE LIST OF MEMBERS OF THE
ASSOCIATION
EXHIBIT P2 TRUE COPY OF THE NOTIFICATION NO. 49/2019-
CENTRAL TAX DATED 09-10-2019
EXHIBIT P3 TRUE COPY OF THE NOTIFICATION NO. 75/2019
CENTRAL TAX DATED 26-12-2019
EXHIBIT P4 TRUE COPY OF THE NOTICE ISSUED BY THE 4TH
RESPONDENT DATED NIL
EXHIBIT P5 TRUE COPY OF THE NOTICE ISSUED BY THE 5TH
RESPONDENT DATED 07-10-2020
APPENDIX OF WP(C) 30138/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD,. 01-08-2022
Exhibit P2 COPY OF ORDER IN WP (C) NO. 2276/22 OF THIS
HON'BLE COURT DTD. 24-01-2022
APPENDIX OF WP(C) 30197/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF REPLY FILED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT DTD. 15-02-2022
Exhibit P2 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 27-05-2022
Exhibit P3 COPY OF ORDER IN WP (C) NO. 2276/2022 OF THIS
HON'BLE COURT DTD. 24-01-2022
APPENDIX OF WP(C) 30238/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 18-07-2022
Exhibit P2 COPY OF ORDER IN WP (C) NO. 2276/2022 OF THIS
HON'BLE COURT DTD. 24-01-2022
APPENDIX OF WP(C) 31157/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 08-07-2021
Exhibit P2 COPY OF SUMMARY OF SHOW CAUSE NOTICE ISSUED
BY 1ST RESPONDENT DTD,. 08-07-2021
Exhibit P3 COPY OF THE ORDER ISSUED BY THE 1ST
RESPONDENT DTD. 27-11-2021
Exhibit P4 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DTD. 02-12-2021
Exhibit P5 COPY OF ORDER IN FORM GST DRC-07 ISSUED BY
THE 1ST RESPONDENT DTD. 02-12-2021
APPENDIX OF WP(C) 31837/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPODNENT
DTD. 07-09-2020
Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT DTD. 18-09-2020
Exhibit P3 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 30-08-2022
Exhibit P4 COPY OF ORDER IN WPC NO. 30146/2022 OF THIS
HON'BLE COURT DTD. 23-09-2022
APPENDIX OF WP(C) 31950/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE IN FORM GST ASMT 10 ISSUED BY
THE 1ST RESPONDENT DTD. 07-12-2020
Exhibit P2 COPY OF NOTICE IN FORM GST DRC-01A ISSUED BY
1ST REDSPONDENT DTD. 17-02-2022
Exhibit P3 COPY OF ORDER IN WPC NO. 30146/2022 OF THIS
HON'BLE COURT DTD. 23-09-2022
APPENDIX OF WP(C) 32078/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 25-09-2020
Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 OF THIS
HON'BLE COURT DTD. 23-09-2022
APPENDIX OF WP(C) 32259/2022
PETITIONER EXHIBITS
Exhibit P1 COPYOF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 02-08-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 OF THIS
HON'BLE COURT DTD. 23-09-2022
APPENDIX OF WP(C) 29800/2021
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DATED 25.9.2020
Exhibit P2 COPY OF CASE PROCEEDING ISSUED BY THE 1ST
RESPONDENT DATED 23.10.2021
Exhibit P2(A) COPY OF INTIMATION ISSUED BY THE 1ST
RESPONDENT DATED 23.10.2021
Exhibit P3 COPY OF NOTIFICATION NO 49/2019-CENTRAL TAX
DATED 9.10.2019
Exhibit P3(A) COPY OF NOTIFICATION NO75/2019 CENTRAL TAX
DATED 26.12.2019
Exhibit P3(B) COPY OF NOTIFICATION NO 94/2020 CENTRAL TAX
DATED 22.12.2020
APPENDIX OF WP(C) 32868/2019
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE LIST OF MEMBERS OF THE 1ST
PETITIONER ASSOCIATION.
EXHIBIT P2 TRUE COPY OF THE NOTIFICATION NO. 49/2019
CENTRAL TAX DATED 09.10.2019.
EXHIBIT P3 TRUE COPY OF THE CIRCULAR NO. 123/42/2019 GST
DATED 11.11.2019.
