Kerala High Court
Nijamu Ali vs The State Tax Officer on 12 June, 2024
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
WPC Nos.20922/2023 and conn.cases 1
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. 20922 OF 2023
PETITIONER:
BUSHRA,AGED 49 YEARS,PROPRIETRIX, M/S. KING INDUSTRIES,
KOTTAYILCHIRA JUNCTION, KAREELAKULANGARA, KAYAMKULAM,
ALAPPUZHA, PIN - 690572
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, MINI CIVIL
STATION, KAYAMKULAM, PIN - 690502
2 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
OTHER PRESENT:
SRI. MUHAMED RAFIQ-SPL.GP
SR. ADV.SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
SRI P.R.SREEJITH, SC, GSTN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).21118/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.20922/2023 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. 21118 OF 2023
PETITIONER:
M.K.HAMZA,AGED 65 YEARS,JAWAN PLY BOARDS 1,V/688, V/688A,
MUDICKAL, MARAMPILLY, PERUMBAVOOR, PIN - 683547
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 STATE TAX OFFICER,STATE GOODS & SERVICES TAX DEPARTMENT,
2ND CIRCLE, PERUMBAVOOR, PIN - 683542
2 DEPUTY COMMISSIONER,ARREAR RECOVERY, TAX PAYER SERVICES,
STATE GOODS & SERVICE TAX DEPARTMENT, MINI CIVIL STATION,
ALUVA, PIN - 683101
3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT,
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O,
THIRUVANANTHAPURAM, PIN - 695002
4 STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF
SECRETARY (TAXES) GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
5 UNION OF INDIA, REPRESENTED BY ITS SECRETARY DEPARTMENT
OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI, PIN - 110001
6 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED
BY CHAIRMAN,MINISTRY OF FINANCE, GOVERNMENT OF
INDIA,NORTH BLOCK, NEW DELHI, PIN - 110001
BY ADVS.
THUSHARA JAMES
AJOY P.B.
SRI. MUHAMED RAFIQ-SPL.GP
SR. ADV.SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
SRI P.R.SREEJITH, SC, GSTN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).20922/2023 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC Nos.20922/2023 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. 21179 OF 2023
PETITIONER:
X POSE SYSTEMS,AGED 58 YEARS,IX/297A, KIDANGOOR, VENGOOR,
ERNAKULAM, KERALA, REPRESENTED BY ITS PROPRIETRESS SMT.
RANI JOY, PIN - 683572
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENTS:
1 THE STATE TAX OFFICER (LAXURY TAX),
WORKS CONTRACT, OFFICE OF THE JOINT COMMISSIONER, STATE
G.S.T DEPARTMENT, MATTANCHERRY 682002 (PRESENTLY RE-
DESIGNATED AS .ASSISTANT COMMISSIONER OF STATE TAX,
TAXPAYER SERVICES CIRCLE, STATE G.S.T DEPARTMENT,
THOTTAKKARA BUILDING, ANGAMALY, PIN - 683572
2 THE DEPUTY COMMISSIONER OF STATE TAX,
ARREAR RECOVERY, STATE G.S.T DEPARTMENT, MINI CIVIL
STATION, ALUVA,, PIN - 683101
3 UNION OF INDIA,REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRYOF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW
DELHI -, PIN - 110001
4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESNETED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH
BLOCK, NEW DELHI -, PIN - 110001
5 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
SRI. MUHAMED RAFIQ-SPL.GP
SR. ADV.SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
SRI P.R.SREEJITH, SC, GSTN
P.T.DINESH
Premsankar R
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).20922/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.20922/2023 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. 21419 OF 2023
PETITIONER:
MECHLINE TRADING COMPANY,NEAR TOWN U.P.S,
KAREELAKULANGARA -P.O, KAYAMKULAM REPRESENTED BY ITS
PROPRIETOR SRI. A. MUHAMMAD EYAS, PIN - 690572
BY ADVS.
AJI V.DEV
H.ABDUL LATHIEF
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE G.S.T DEPARTMENT, MINI CIVIL
STATION, KAYAMKULAM (PRESENTLY RE-DESIGNATED AS ASSISTANT
COMMISSIONER OF STATE TAX, TAXPAYER SERVICES CIRCLE,
STATE G.S.T DEPARTMENT, REVENUE TOWER, HARIPPAD,
ALAPPUZHA), PIN - 690514
2 THE STATE TAX OFFCIER (ARREAR RECOVERY),
STATE G.S.T DEPARTMENT, BSNL BUILDING, HEAD POST OFFICE
ROAD, ALAPPUZHA, PIN - 688001
3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH
BLOCK, NEW DELHI, PIN - 110001
5 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
SRI. MUHAMED RAFIQ-SPL.GP
SR. ADV.SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
SRI P.R.SREEJITH, SC, GSTN
S.JUSTUS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).20922/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.20922/2023 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. 22021 OF 2023
PETITIONER:
ANU ARUMUGHAN,AGED 32 YEARS
PROPRIETRIX, M/S. S & S BHARATH GAS AGENCIES 1/1021, S
& S BUILDINGS, KADAMBAZHIPURAM, PALAKKAD, PIN - 678633
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,
OFFICE OF THE ASSISTANT COMMISSIONER, GOODS & SERVICE
TAX DEPARTMENT, OTTAPPALAM, PALAKKAD, PIN - 679104
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
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).20922/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.20922/2023 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. 22131 OF 2023
PETITIONER:
SUMA PARAMPILPADINJATTETHIL JOHN,AGED 50 YEARS
C.C.RUBBERS G-208/A, CHARUNILKUNNATHIL MULAKKUZHA
CHENGANNUR ALAPPUZHA DT, PIN - 689505
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, CHENGANNUR
ALAPPUZHA, PIN - 689121
2 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT,
TAXES COMPLEX, ASRAMAM 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 , REPRESENTED BY
PRINCIPAL COMMISSIONER (GST)., PIN - 110001
5 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP
SR. ADV.SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
SRI P.R.SREEJITH, SC, GSTN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).20922/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.20922/2023 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. 22316 OF 2023
PETITIONER:
CHAKKANATTU TRADERS,AGED 61 YEARS,IV/463, MANGAYIL HIGH
SCHOOL ROAD, MARADU, ERNAKULAM DISTRICT, REPRESENTED BY
ITS MANAGING PARTNER, C.L.ANTONY, PIN - 682304
BY ADVS.
R.MURALEEDHARAN
DR.ANIES GEORGE
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER,(FORMERLY STATE TAX OFFICER),
STATE GOODS AND SERVICES TAX DEPARTMENT, SECOND CIRCLE,
TRIPUNITHURA, ERNAKULAM DISTRICT, PIN - 682306
2 THE JOINT COMMISSIONER OF STATE TAXES
STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, TAX
COMPLEX, PERUMANOOR, MG ROAD, ERNAKULAM, PIN - 682015
3 THE COMMISSIONER OF STATE TAXES
TAX TOWER, KILLIPALAM, KARANANA P.O., THIRUVANANTHAPURAM,
PIN - 695002
4 STATE OF KERALA,REPRESENTED BY THE SECRETARY TO
GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
5 UNION OF INDIA, REPRESENTED BY THE SECRETARY TO
GOVERNMENT, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NEW DELHI, PIN - 110001
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).20922/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.20922/2023 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. 22731 OF 2023
PETITIONER:
NIJAMUALI ASHIK RAHMAN,AGED 28 YEARS,PROPRIETOR, M/S.
NEW BISMI TYRES AND AMARON BATTERY, 04/2251, SHALIMAR
BUILDING, MANNANCHIRA ROAD, PALAKKAD, PIN - 678014
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 STATE TAX OFFICER,STATE GOODS AND SERVICES TAX
DEPARTMENT, PALAKKAD, PIN - 678001
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 GOODS & SERVICES TAX NETWORK PVT. LTD.
EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW
DELHI, REPRESENTED BY ITS CHAIRMAN, PIN - 110037
BY ADV ALFRED LIONEL WINSTON M
SRI. MUHAMED RAFIQ-SPL.GP
SR. ADV.SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
SRI P.R.SREEJITH, SC, GSTN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).20922/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.20922/2023 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. 23085 OF 2023
PETITIONER:
NIJAMU ALI,AGED 58 YEARS
PROPRIETOR, M/S. BISMI TYRES, 11/1215, SHALIMAR
BUILDING, MANNANCHIRA ROAD, PALAKKAD, PIN - 678014
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GOODS AND SERVICES TAX
DEPARTMENT, PALAKKAD, PIN - 678001
2 CENTRAL BOARD OF INDCIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY
PRINCIPAL COMMISSIONER (GST), PIN - 110001
3 STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO
GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
4 GOODS & SERVICES TAX NETWORK PVT. LTD.,
EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI
- 110 037, REPRESENTED BY ITS CHAIRMAN
BY ADV RAJESH. K.RAJU
SRI. MUHAMED RAFIQ-SPL.GP
SR. ADV.SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
SRI P.R.SREEJITH, SC, GSTN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).20922/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.20922/2023 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. 23116 OF 2023
PETITIONER:
SRI ABHIBHASH,AGED 43 YEARS,S/O JAYAPRAKASH, TC 76/392
1, PETTAH, ANAYARA ROAD, NEAR PUMP HOUSE,
THIRUVANANTHAPURAM, KERALA, PIN - 695029
BY ADV DIVYA RAVINDRAN
RESPONDENTS:
1 THE STATE TAX OFFICER,
STATE GST DEPARTMENT, COMMERCIAL TAX OFFICE, III
CIRCLE, THIRUVANANTHAPURAM KERALA, PIN - 670002
2 CENTRAL BOARD OF INDIRECT TAXES,
GST POLICY WING, NORTH BLOCK, NEW DELHI 110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER, PIN - 110001
3 STATE OF KERALA,
TAXES DEPARTMENT, GOVT. SECRETARIAT, TRIVANDRUM 695
001, REPRESENTED BY SECRETARY TO GOVERNMENT
SRI. MUHAMED RAFIQ-SPL.GP
SR. ADV.SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
SRI P.R.SREEJITH, SC, GSTN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).20922/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.20922/2023 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. 23314 OF 2023
PETITIONER:
M/S.KAVITHA ENTERPRISES,V1/262,263,264, KKS BUILDINGS,
CANAL ROAD. NORTH PARAVUR, ERNAKULAM, KOCHI -683513,
REPRESENTED BY ITS MANAGING PARTNER, BABY.K.N.
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GOODS & SERVICES TAX
DEPARTMENT, NORTH PARAVUR, ERNAKULAM, PIN - 683513
2 UNION OF INDIA,REPRESENTED BY SECRETARY TO
GOVERNMENT,MINISTRY OF FINANCE (DEPARTMENT OF
REVENUE),NORTH BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, GOVT. SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY ADV A.K.PREETHA
SRI. MUHAMED RAFIQ-SPL.GP
SR. ADV.SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
SRI P.R.SREEJITH, SC, GSTN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).20922/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.20922/2023 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. 23933 OF 2023
PETITIONER:
M/S. SAHAYA,
BUILDING NO: 812, CHENGANNUR, ALAPPUZHA DISTRICT, PIN:
689 109, REPRESENTED BY ITS PARTNER ROY GEORGE ABRAHAM
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, CHENGANNUR,
ALAPPUZHA, PIN - 689121
2 THE JOINT COMMISSIONER (APPEALS),STATE GST DEPARTMENT,
TAXES COMPLEX, ASRAMAM, 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)
5 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP
SR. ADV.SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
SRI P.R.SREEJITH, SC, GSTN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).20922/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.20922/2023 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. 24120 OF 2023
PETITIONER:
KALANGATTU KUNJAPPAN LIJU, PROPRIETOR, ERNAKULAM
AGED 42 YEARS
MODERN DISTRIBUTORS, GROUND FLOOR, 61/4132-OLDNO.
39/4526, KUNNUMPURATH BUILDING, KARIMPATTA ROAD,
PALLIMUKKU, ERNAKULAM, PIN - 682016
BY ADV V.DEVANANDA NARASIMHAM
RESPONDENTS:
1 THE STATE TAX OFFICER, ERNAKULAM,4TH CIRCLE, KSGST
DEPARTMENT, CLAS TOWER, ERNAKULAM, PIN - 682018
2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY
DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001
3 STATE TAX OFFICER (ARREAR RECOVERY), ERNAKULAM
O/O THE JOINT COMMISSIONER, TAX PAYER SERVICES,
THEVARA, ERNAKULAM, PIN - 682015
4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI,
PIN - 110023
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).20922/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.20922/2023 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. 24142 OF 2023
PETITIONER:
M/S INDO REXINE CENTRE
ST. THOMAS CATHEDRAL SHOPPING COMPLEX, TANA,
IRINJALAKUDA P.O, THRISSUR, REPRESENTED BY ITS
PROPRIETOR SRI. SHINE N.M, PIN - 680121
BY ADVS.
K.S.HARIHARAN NAIR
G.REMADEVI
HARIMA HARIHARAN
RAJATH R NATH
DHEERAJ SASIDHARAN
RESPONDENTS:
1 STATE TAX OFFICER,TAXPAYER SERVICES CIRCLE,
IRINJALAKUDA, SGST DEPARTMENT, MINI CIVIL STATION,
IRINJALAKKUDA, THRISSUR, PIN - 680125
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
STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV A.K.PREETHA A.K.
SRI. MUHAMED RAFIQ-SPL.GP
SR. ADV.SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).20922/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.20922/2023 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. 24273 OF 2023
PETITIONER:
M/S. ANUGRAHA TIMBER INDUSTRIES,
AGED 32 YEARS
VALIYAKULAM, VALAYANCHIRANGARA P.O, WEST VENGOLA,
ERNAKULAM, REPRESENTED BY N.K. NASARUDHEEN ,
MG.PARTNER, PIN - 683556
BY ADVS.
P.S.SOMAN
T.RADHAMONY
RESPONDENTS:
1 STATE TAX OFFICER,1ST CIRCLE, STATE GOODS AND SERVICE
TAX DEPARTMENT, MINI CIVIL STATION, PERUMBAVOOR,
ERNAKULAM, PIN - 683542
2 UNION OF INDIA, REPRESENTED BY THE SECRETARY,MINISTRY
OF FINANCE , DEPARTMENT OF REVENUE , NORTH BLOCK , NEW
DLEHI, PIN - 110001
3 STATE OF KERALA
REPRESENTED BY THE COMMISSIONER OF STATE TAX, TAX TOWER
,KARAMANA P.O, THIRUVANANTHAPURAM, PIN - 695002
4 PRINCIPAL CHIEF COMMISSIONER OF CGST & CENTRAL EXCISE
OFFICE OF THE CHIEF COMMISSIONER , CENTRAL REVENUE
BUILDING ,I.S PRESS ROAD, KOCHI-, PIN - 682018
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).20922/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.20922/2023 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. 24782 OF 2023
PETITIONER:
SAFARI TRADERS,15/152, KUTTIPPURAM ROAD, KUMBIDI,
PATTAMBI, PALAKKAD REPRESENTED BY ITS PROPRIETOR SRI.
MOHAMMED ALI, PIN - 679533
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENTS:
1 THE STATE TAX OFFICER
TAXPAYER SERVICES CIRCLE, STATE GST DEPARTMENT, MINI
CIVIL STATION, PATTAMBI, KERALA, PIN - 679303
2 THE DEPUTY COMMISSIONER OF STATE TAX,
(ARREAR RECOVERY), STATE G.S.T DEPARTMENT, STATE G.S.T.
COMPLEX, PALAKKAD, PIN - 678001
3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRYOF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESNETED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
5 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV DENNIS VARGHESE
SRI. MUHAMED RAFIQ-SPL.GP
SR. ADV.SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).20922/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.20922/2023 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. 24997 OF 2023
PETITIONER:
M/S. KANDAMKULATHY COPRA CENTRE LLP,XIV/661,
KODUNGALLUR ROAD, IRINJALAKUDA, THRISSUR , REPRESENTED
BY ITS DESIGNATED PARTNER, JOSE JOHN, PIN - 680121
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE SUPERINTENDENT OF CENTRAL TAX & CENTRAL EXCISE
XII/716-C3, 2ND FLOOR, LILLY SQUARE, NJAURIKULAM ROAD,
IRINJALAKUDA, THRISSUR, PIN - 680121
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.
SRI. MUHAMED RAFIQ-SPL.GP
SR. ADV.SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
SRI P.R.SREEJITH, SC, GSTN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).20922/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.20922/2023 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. 24998 OF 2023
PETITIONER:
DIVAKARAN NANU, AGED 74 YEARS
PROPRIETOR, M/S. AGASTHIACODE RUBBERS, AGASTHIACODE,
KUTTANKUNNIL, ANCHAL P.O., KOLLAM, PIN - 691306
BY ADVS.
K.KRISHNA
MEERA V.MENON
R.SREEJITH
PARVATHY MENON
RESPONDENTS:
1 THE DEPUTY COMMISSIOENR OF STATE TAX
STATE GOODS & SERVICE TAX DEPARTMENT, SPECIAL CIRCLE,
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
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
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).20922/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.20922/2023 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. 25215 OF 2023
PETITIONER:
JUSTIN MANOHAR GAMALIEL,AGED 54 YEARS
PROPRIETOR, M/S. JITHIN AGENCIES KPXVI/72,
CHERUVARAKONAM, PARASSALA, THIRUVANANTHAPURAM, PIN -
695502
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,
TAX PAYER SERVICES CIRCLE, GOODS & SERVICE TAX
DEPARTMENT, MINI CIVIL STATION, GROUND FLOOR,
NEYATTINKARA, THIRUVANAMTHAPURAM, PIN - 695121
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, 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 S.JUSTUS
SRI. MUHAMED RAFIQ-SPL.GP
SR. ADV.SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
SRI P.R.SREEJITH, SC, GSTN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).20922/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.20922/2023 and 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. 25948 OF 2023
PETITIONER:
M/S VEGAS FASHIONS,
XXV-1130/36A, THRISSUR, 680 001, REPRESENTED BY ITS
MANAGING PARTNER SRI. SHINOJ JAYAPRAKASH
BY ADVS.
K.S.HARIHARAN NAIR
G.REMADEVI
HARIMA HARIHARAN
RAJATH R NATH
DHEERAJ SASIDHARAN
RESPONDENTS:
1 STATE TAX OFFICER (ENQUIRY IN CHARGE)
FOURTH CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT,
POOTHOLE, THRISSUR, PIN - 680004
2 STATE TAX OFFICER
TAXPAYER SERVICES CIRCLE, THRISSUR CITY, SGST DEPT.,
POOTHOLE, THRISSUR, PIN - 680004
3 UNION OF INDIA,REPRESENTED BY SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI,
PIN - 110001
BY ADV Jagadeesh Lakshman
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).20922/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.20922/2023 and 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. 26066 OF 2023
PETITIONER:
P V JOSEPH ,AGED 62 YEARS
PROPRIETOR M/S J.S.J AGENCIES , NO.24/305A, CHERTHALA,
ALAPUZHA DISTRICT, PIN - 688824
BY ADV A.KRISHNAN
RESPONDENTS:
1 ASSISTANT COMMISSIONER,STATE GOODS & SERVICE TAX
DEPARTMENT, OFFICE OF STATE TAX OFFICER , MINI CIVIL
STATION , CHERTHALA, PIN - 688524
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
5 STATE TAX OFFICER, (ARREAR RECOVERY) OFFICE OF JOINT
COMMISSIONER, TAX PAYER SERVICES, STATE GOODS & SERVICE
TAX DEPARTMENT, ALAPPUZH, PIN - 688001
BY ADVS.
SRI. MUHAMED RAFIQ-SPL.GP
SR. ADV.SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
SRI P.R.SREEJITH, SC, GSTN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).20922/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.20922/2023 and 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. 26214 OF 2023
PETITIONER:
JINS PATTARETTU DEVASIA
AGED 41 YEARS, PROPRIETOR OF GREEN HEART AGRI SOLUTION,
1,03/559,560,563, ANAKKARA, IDUKKI, PIN - 685512
BY ADV V.DEVANANDA NARASIMHAM
RESPONDENTS:
1 THE DEPUTY COMMISSIONER
KSGST DEPARTMENT, 2ND FLOOR, TAX COMPLEX, PALLIKKAVALA,
KATTAPPANA SOUTH P.O, IDUKKI, PIN - 685515
2 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY
DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001
3 THE STATE TAX OFFICER (ARREAR RECOVERY),KSGST
DEPARTMENT, KATTAPPANA SOUTH P.O, IDUKKI, PIN - 685515
4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI,
PIN - 110023
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).20922/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.20922/2023 and 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. 26328 OF 2023
PETITIONER:
PALLICKAL NADUVILEMURI SERVICE CO OPERATIVE BANK LTD,
NO - 965, PALLICKAL -P. O, BHARANIKAVU, ALAPPUZHA -
REPRESENTED BY ITS SECRETARY SRI. K.R. RAGESH, PIN -
690503
BY ADVS.
AJI V.DEV
H.ABDUL LATHIEF
ALAN PRIYADARSHI DEV
S.SAJEEVAN
JOLLY SUNNY
SUSHA S.
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE G.S.T DEPARTMENT
MINI CIVIL STATION, MAVELIKARA (PRESENTLY RE-DESIGNATED
AS THE STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE,
STATE G.S.T DEPARTMENT, REVENUE TOWER, HARIPPAD,
ALAPPUZHA, PIN - 690514
2 THE STATE TAX OFFICER, ARREAR RECOVERY, TAX PAYER
SERVICES, STATE GST DEPARTMENT, BSNL BUILDING, HEAD
POST OFFICE ROAD, ALAPPUZHA, PIN - 688001
3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI -, PIN - 110001
4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
5 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV SRI. MUHAMED RAFIQ-SPL.GP
SR. ADV.SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
SRI P.R.SREEJITH, SC, GSTN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).20922/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.20922/2023 and 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. 26533 OF 2023
PETITIONER:
RAVEENDRAN NAIR ACHUTHAN NAIR ,AGED 70 YEARS
PROPRIETOR, M/S. PATHANJALI CHIKILSALAYAM AGV TOWER,
K.P.ROAD CHARUMOODU, MAVELIKKARA ALAPPUZHA, PIN -
690505
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT, MINI CIVIL STATION, COURT ROAD
MAVELIKKARA, PIN - 690101
2 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP
SR. ADV.SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
SRI P.R.SREEJITH, SC, GSTN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).20922/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.20922/2023 and 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. 26548 OF 2023
PETITIONER:
GOPALAN MURALEEDHARAN NAIR
AGED 66 YEARS, M/S. BASANTER MEDICALS V/538A,
A.R.JUNCTION MAVELIKKARA ALAPPUZHA, PIN - 690101
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, MINI CIVIL
STATION, COURT ROAD MAVELIKKARA, PIN - 690101
2 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP
SR. ADV.SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
SRI P.R.SREEJITH, SC, GSTN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).20922/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.20922/2023 and conn.cases 26
JUDGMENT
[WP(C) Nos.20922/2023, 21118/2023, 21179/2023, 21419/2023,
22021/2023, 22131/2023, 22316/2023, 22731/2023, 23085/2023,
23116/2023, 23314/2023, 23933/2023, 24120/2023, 24142/2023,
24273/2023, 24782/2023, 24997/2023, 24998/2023, 25215/2023,
25948/2023, 26066/2023, 26214/2023, 26328/2023, 26533/2023,
26548/2023]
This batch of writ petitions contains three sets of cases. In
some cases, the respective supplier had remitted the tax (GST) but
not reflected in their return GSTR due to some technical reasons.
Another set of petitioners are those who have received the goods
or services and have valid tax invoices, proof of payment of the
value of goods along with the GST component to the respective
suppliers, but the respective suppliers had not remitted the GST
on the supply made by them to the petitioners. The third set of
petitioners are those who are in possession of the invoice but
have no clear proof of payment of consideration and tax towards
the inward supply and might not have received goods in their
possession. Common questions of facts and law are involved in
these writ petitions. W.P.(C) Nos.31559/2019 and connected
matters were disposed on 4.6.2024 by this Court and the
controversy has been decided by judgment of even date.
2. The same points arise in the instant batch of writ
petitions. The operative portion of the judgment in WPC No.31559
of 2019 dated 4.6.2024 reads as follows:
"99. The Government had realized the difficulty in the initial roll out
of the GST regime under the CGST/SGST Act and considered that
GSTR 2A was not available initially in the Finance years 2017-2018
and 2018-2019 during the implementation of GST. In order to resolve
all bona fide claims and mistakes, Circular No.183/15/2022- GST dated
27.12.2022 and Circular No. 193/05/2023- GST dated 17.07.2023 have
been issued. Circulars cover the period from the introduction of GST
till Section 16(2) (aa) was introduced with effect from 01.01.2022. The
ITC can be availed by the recipient for the bona fide scenarios listed
in those Circulars on submitting proof of payment to the Government
by the supplier. Therefore, if, during the pendency of these writ
petitions, the petitioners who could have got the benefits of these
Circulars and could not avail the benefits within the time limit
prescribed, may approach the appropriate GST authority within a
period of thirty days from today to avail the benefit of the aforesaid
Circulars, if the same is/are applicable to their case. The GST
authorities will examine the claim of the individual dealer by
applying the provisions of the Circulars, and it will grant applicable
relief to eligible dealers.
100. Prior to the amendment in Section 39 by the Finance
Act 2022, the date for furnishing the return under Section 39 was
30th September. Considering the difficulties in the initial stage of
the implementation of the GST regime, its understanding, and
compliance, the Legislature effected the amendment and extended
the time for filing the return for September to 30th November in
each succeeding Financial Year. The amendment is only procedural
to ease the difficulties initially faced by the dealers / taxpayers.
Therefore, where for the period from 01.07.2017 till 30.11.2022, if a
dealer has filed the return after 30th September and the claim for
ITC was made before 30th November, the claim for ITC of such
dealer should also be processed if he is otherwise entitled to claim
the ITC. It has been pointed out in several cases which are pending
before this Court that the claim was made before 30th November of
the succeeding Financial Year, but the relevant period was 20th
October, which was the extended date for furnishing the return
under Section 39 for the month of September. Therefore, if a person
has furnished the return for the month of September till 30th
November, their claim should also be considered and processed and
should not be rejected if the dealer did not furnish the return for the
month of September on or before 20th October. This amendment
being procedural has to be given retrospective effect and, therefore,
it is provided that it should be treated that the time limit for
furnishing the return for the month of September is 30th November
in each Financial Year with effect from 01.07.2017, considering the
peculiar nature of difficulties in the initial period of implementation
of the GST regime. So far as the challenge to the constitutional
validity of Section 16(2)(c) and Section 16(4) is concerned, the same
is rejected.
Result:
101. The liberty is granted to the petitioners, who can
claim the benefit of the two Circulars, namely, Circular No.
183/15/2022- GST dated 27.12.2022 and Circular No. 193/05/2023-
GST dated 17.07.2023 to make their claim within one month from
today before the appropriate authority who shall examine the claim
of the individual dealer and process the claim.
101.1 The time limit for furnishing the return for the
month of September is to be treated as 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
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APPENDIX OF WP(C) 21118/2023
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF NO.32AANPH5398D1ZN/2017-18/DRC07
DATED 27..07..2022 ISSUED BY THE 1ST
RESPONDENT.
Exhibit-P2 TRUE COPY OF THE RECOVERY NOTICE
NO.32AANPH5398D1ZN DATED 6..6..2023 BY THE
2ND RESPONDENT.
Exhibit-P3 TRUE COPY OF THE ORDER DATED 11..11..2022 IN
W.P.(C) 32054/2022 OF THIS HON'BLE COURT.
APPENDIX OF WP(C) 21179/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS NO.
32AYWPJ2414M1Z5 /2017-2018 PASSED U/S. 73 OF
THE GST ACTS FOR 2017-18 DATED: 28.01.2022
Exhibit P1(a) TRUE COPY OF THE ORDER U/S. 73 OF THE GST
ACTS FOR 2017-18 DATED: 28.01.2022
Exhibit P1(b) TRUE COPY OF THE SUMMERY OF THE ORDER ISSUED
IN FORM GST DRC-07 FOR 2017-18 DATED:
28.01.2022
Exhibit P2 TRUE COPY OF THE REVENUE RECOVERY NOTICE
ISSUED BY THE 2ND RESPONDENT DATED:
13.06.2023
APPENDIX OF WP(C) 21419/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73
OF THE GST ACTS FOR 2017-18 DATED: 22.12.2021
Exhibit P1(a) TRUE COPY OF THE SUMMERY OF THE ORDER ISSUED
IN FORM GST DRC-07 FOR 2017-18 DATED:
22.12.2021
Exhibit P2 TRUE COPY OF THE RECOVERY NOTICE ISSUED BY
THE SECOND RESPONDENT FOR THE YEAR 2017-18
DATED: 14.06.2023
APPENDIX OF WP(C) 22021/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPODENT FOR
THE YEAR 2018-19 DTD. 18-11-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 29479/22 OF THIS
HON'BLE COURT DTD. 16-09-2022
APPENDIX OF WP(C) 22131/2023
PETITIONER EXHIBITS
Exhibit P1 COPYOF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18 DTD. 28-01-
Exhibit P2 COPY OF APPEAL PETITION FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT DTD. 23-
05-2022
Exhibit P3 COPY OF APPELLATE ORDER IN GSTA (ALPY) 102/22
ISSUED BY THE 2ND RESPONDENT DTD. 30-09-2022
Exhibit P4 COPY OF ORDER IN WPC NO. 20918/2023 OF THIS
HON'BLE COURT DTD. 27-06-2023
APPENDIX OF WP(C) 22316/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ANNUAL RETURN FILED BY THE
PETITIONER FOR THE YEAR 2017-2018 DATED
28.05.2020
Exhibit P2 TRUE COPY OF THE COVERING LETTER TO PRODUCE
DOCUMENTS ON RECEIPT OF NOTICE FROM THE 1ST
RESPONDENT, DATED 25.08.2021
Exhibit P3 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY
THE 1ST RESPONDENT DATED 18.12.2021
Exhibit P4 TRUE COPY OF THE DETAILED OBJECTIONS FILED BY
THE PETITIONER TO SHOW CAUSE NOTICE, DATED
18.02.2022
Exhibit P5 TRUE COPY OF THE ORDER AND SUMMARY OF ORDER
IN DRC-07ISSUED BY THE 1ST RESPONDENT DATED
07.07 .2022
APPENDIX OF WP(C) 22731/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE UNDER SECTION 73
ISSUED BY THE 1ST RESPONDENT DTD. 11-11-2022
Exhibit P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DTD. 05-01-2023
Exhibit P3 COPY OF NOTIFICATION NO. 49/2019 - CENTRAL
TAX ISSUED BY GOVERNMENT OF INDIA, MINISTRY
OIF FINANCE DTD. 09-10-2019
APPENDIX OF WP(C) 23085/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 05-11-2022
Exhibit P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DTD. 03-01-2023
Exhibit P3 COPYOF NOTIFICATION NO. 49/2019-CENTRAL TAX
ISSUED BY THE GOVERNMENT OF INDIA, MINISTRY
OF FINANCE, NEW DELHI DTD. 09-10-2019
APPENDIX OF WP(C) 23116/2023
PETITIONER EXHIBITS
Exhibit P1 THE TRUE COPY OF THE REGISTRATION CERTIFICATE
ISSUED ON 17.07.2018, WITH GSTIN-
32ATQPA3977P1Z2 IN THE NAME OF THE PETITIONER
Exhibit P2 THE TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED
UNDER SECTION 73(1) BY THE 1ST RESPONDENT
DATED 31.10.2022
Exhibit P3 THE TRUE COPY OF A CIRCULAR NO.183/15/2022-
GST DATED 27.12.2022 ISSUED BY THE DEPARTMENT
Exhibit P4 THE TRUE COPY OF THE INTERIM ORDER DATED
14.06.2023 OBTAINED IN W.P(C) NO. 19181/2023
PASSED BY THIS HON'BLE COURT
APPENDIX OF WP(C) 23314/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DTD. 31-10-2022
Exhibit P2 COPY OF CIRCULAR NO. 183/15/2022-GST ISSUED
BY THE GOVERNMENT OF INDIA, MINISTRY OF
FINANCE, NEW DELHI DTD. 27-12-2022
Exhibit P3 COPY OF ORDER IN WPC NO. 34128/2022 OF THIS
HON'BLE COURT DTD. 28-10-2022
APPENDIX OF WP(C) 23933/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18 DTD. 29-01-
Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT DTD. 23-05-2022
Exhibit P3 COPY OF APPELLATE ORDER IN GSTA (ALPY) 101/22
ISSUED BY THE 2ND RESPONDENT DTD. 30-09-2022
Exhibit P4 COPY OF ORDER IN WPC NO. 35979/2022 OF THIS
HON'BLE COURT DTD. 10-11-2022
APPENDIX OF WP(C) 24120/2023
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE GST ASMT-10 NOTICE DATED 08-
07-2020 ISSUED U/S 61 OF THE GST ACTS FOR THE
YEAR 2017-2018 BY 1ST RESPONDENT ON THE
PETITIONER.
Exhibit-P2 TRUE COPY OF THE REPLY DATED 21-12-2021
AGAINST EXBT-P1 SHOW- CAUSE NOTICE FOR THE
YEAR 2017-2018 FILED BY THE PETITIONER
THROUGH GSTN BEFORE 1ST RESPONDENT.
Exhibit-P3 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED U/S
73(1) OF THE GST ACTS DATED 28-02-2022 FOR
THE YEAR 2017-2018 BY 1ST RESPONDENT TO THE
PETITIONER.
Exhibit-P4 TRUE COPY OF THE REPLY DATED 29-03-2022 IN
FORM GST DRC-06 AGAINST EXBT-P3 SHOW-CAUSE
NOTICE FILED THROUGH GSTN.
Exhibit-P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 03-
08-2022 PASSED U/S 73 OF THE GST ACTS, 2017
DEMANDING TAX, INTEREST AND PENALTY ALONG
WITH FORM GST DRC-07 BY 1ST RESPONDENT.
Exhibit-P6 TRUE COPY OF NOTIFICATION NO.49/2019-CENTRAL
TAX DATED 09-10-2019 ISSUED BY 4TH RESPONDENT
U/S 164 OF THE CGST ACT, 2017.
Exhibit-P7 TRUE COPY OF ONE OF THE INTERIM ORDER PASSED
BY THIS HON'BLE COURT IN WP(C) NO.18991 OF
2023 DATED 15-06-2023.
Exhibit-P8 TRUE COPY OF THE ARREAR NOTICE DATED 22-05-
2023 DEMANDING TAX, INTEREST AND PENALTY
LEVIED FOR THE YEAR 2017-2018 ISSUED BY 3RD
RESPONDENT.
APPENDIX OF WP(C) 24142/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE ORDER DATED 06-06-2023 ISSUED BY
THE 1ST RESPONDENT
Exhibit P2 COPY OF THE RECTIFICATION PETITION DATED 20-
07-2023 SUBMITTED BY THE PETITIONER
Exhibit P3 COPY OF THE INTERIM ORDER IN WP(C) NO.
16985/2023 DATED 29-05-2023 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 24273/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE REGISTRATION
NO.32AAXFA5678H1ZY DATED 17/07/2018
CERTIFICATE ISSUED TO THE PETITIONER
Exhibit P2 TRUE COPY OF THE ORDER NO.
32AAXFA5678H1ZY/DRC-07/2017-18 DATED 22-02-
2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P3 COPY OF THE INTERIM ORDER PASSED BY THIS
COURT IN W.P.(C) NO. 11086/2022 DATED 31-03-
APPENDIX OF WP(C) 24782/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER ORIGINALLY PASSED U/S.
73 OF THE GST ACTS FOR 2017-18 ALONG WITH
DRC-07 DATED: 22.06.2023
Exhibit P2 TRUE COPY OF THE RECTIFIED ORDER BEARING NO.
ZD320623015976C U/S. 161 OF THE GST ACTS FOR
2017-18 DATED: 22.06.2023
Exhibit P2(a) TRUE COPY OF THE SUMMERY OF ORDER ISSUED IN
FORM GST DRC-08 FOR 2017-18 DATED: 22.06.2023
APPENDIX OF WP(C) 24997/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 09-06-2023
Exhibit P2 COPY OF INTIMATION IN FORM GST DRC-01A ISSUED
BY THE 1ST RSPONDENT DTD. 10-07-2023
Exhibit P3 COPY OF REPLY FILED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT DTD. 12-07-2023
Exhibit P4 COPY OF IN WPC NO. 30146/22 OF THIS HON'BLE
COURT DTD. 23-09-2022
APPENDIX OF WP(C) 24998/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 03-11-2020
Exhibit P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DTD. 20-01-2022
Exhibit P3 COPY OF ORDER IN WPC NO. 32854/2022 OF THIS
HON'BLE COURT DTD. 18-10-2022
APPENDIX OF WP(C) 25215/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18 DTD. 27-06-
Exhibit P2 COPY OF ORDER IN WPC NO. 29479/22 OF THIS
HON'BLE COURT DTD. 16-09-2022
APPENDIX OF WP(C) 25948/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SHOW- CAUSE NOTICE DATED 26-11-
2021 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF THE REPLY DATED 10-01-2022 SUBMITTED
BY THE PETITIONER
Exhibit P3 COPY OF THE HEARING NOTICE DATED 08-05-2023
ISSUED BY THE 2ND RESPONDENT
Exhibit P4 COPY OF THE REPLY DATED 10-05-2023 SUBMITTED
BY THE PETITIONER
Exhibit P5 COPY OF THE ORDER DATED 30-06-2023 ISSUED BY
THE 1ST RESPONDENT
Exhibit P6 COPY OF THE INTERIM ORDER IN WP(C) NO. 23085
OF 2023 DATED 19-07-2023 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 26066/2023
PETITIONER EXHIBITS
Exhibit P1 THE TRUE COPY OF THE ORDER DATED 22.01.2022,,
NO. 32BCPPJ7466RIZO /2017-18 FOR THE PERIOD
OF JULY 2017 TO MARCH 2018,
Exhibit P2 THE TRUE COPY OF THE NOTICE NO.
32BCPPJ7466RIZO / 2017-18,DATED 18-05-2023
ISSUED BY 5TH RESPONDENT
Exhibit P3 TRUE COPY OF THE INTERIM ORDER DATED 6TH JULY
2023 IN WP(C) NO: 36054/2022 OF THIS
HONORABLE COURT
APPENDIX OF WP(C) 26214/2023
PETITIONER EXHIBITS
Exhibit -P1 TRUE COPY OF THE ANNUAL RETURN FILED BY THE
PETITIONER IN FORM GSTR-9 ON 21-06-2019 FOR
2017-2018 THROUGH GSTN ONLINE MODULE BEFORE
1ST RESPONDENT.
Exhibit -P2 TRUE COPY OF THE FORM GST ASMT-10 NOTICE
ISSUED U/S 61 OF THE GST ACTS DATED 26-06-
2020 FOR THE YEAR 2017-2018 BY 1ST RESPONDENT
ON THE PETITIONER .
Exhibit -P3 TRUE COPY OF REPLY DATED 31-07-2020 FILED
AGAINST EXBT-P2 NOTICE FOR THE YEAR 2017-2018
BY THE PETITIONER THROUGH GSTN PORTAL BEFORE
1ST RESPONDENT.
Exhibit -P4 TRUE COPY OF SHOW CAUSE NOTICE DATED 23-02-
2022 FOR THE YEAR 2017-2018 PROPOSING TO
COMPLETE ASSESSMENT ISSUED U/S 73(1) OF GST
ACTS BY 1ST RESPONDENT TO PETITIONER.
Exhibit-P5 TRUE COPY OF ASSESSMENT ORDER NO.
32CMIPD0555P1ZZ/2017-18 DATED 08-06-2022
PASSED U/S 73 DEMANDING TAX, INTEREST U/S 50
AND PENALTY U/S 73(9) OF THE GST ACTS, 2017
ALONG WITH FORM GST DRC-07 DATED 09-06-2022
UNDER RULE 142(5) OF THE GST RULES, 2017 BY
1ST RESPONDENT FOR THE YEAR 2017-18.
Exhibit-P6 TRUE COPY OF THE NOTIFICATION NO.49/2019-
CENTRAL TAX DATED 09-10-2019 ISSUED BY 4TH
RESPONDENT U/S 164 OF THE CGST ACTS.
Exhibit-P7 TRUE COPY OF ONE OF THE INTERIM ORDER PASSED
BY THIS HON'BLE COURT IN WP(C) NO.18991 OF
2023 DATED 15-06-2023.
Exhibit-P8 TRUE COPY OF THE ARREAR NOTICE NO. IDKAR/GST-
8/2023-24 DATED 25-07-2023 DEMANDING TAX,
INTEREST AND PENALTY LEVIED FOR THE YEAR
2017-2018 ISSUED BY 3RD RESPONDENT.
APPENDIX OF WP(C) 26328/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73
OF THE GST ACTS FOR 2017-18 DATED: 06.06.2022
Exhibit P1(a) TRUE COPY OF THE SUMMARY OF THE ORDER ISSUED
IN FORM GST DRC-07 FOR 2017-18 DATED: 06-06-
Exhibit P2 TRUE COPY OF THE REVENUE RECOVERY NOTICE
ISSUED BY THE 2ND RESPONDENT DATED:
27.07.2023
APPENDIX OF WP(C) 26533/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER NO.
32AAWPN5774E2Z9/2017-18 ISSUED BY THE 1ST
RESPONDENT DTD. 06-06-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 34128/2022 OF THIS
HON'BLE COURT DTD. 28-10-2022
APPENDIX OF WP(C) 26548/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18 DTD. 07-06-
Exhibit P2 COPY OF ORDER IN WPC NO. 34128/2022 OF THIS
HON'BLE COURT DTD. 28-10-2022
APPENDIX OF WP(C) 20922/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2017-18 DTD. 23-02-
Exhibit P2 COPY OF ORDER IN WPC NO. 34128/2022 DTD. 28-
10-2022
