Kerala High Court
Sabari Steel Furniture vs State Tax Officer on 12 June, 2024
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 32797 OF 2022
PETITIONER:
SIVARAMAN T .J,AGED 59 YEARS
S/O LATE T.R JAGADEESAN, THATTUPARAMBIL HOUSE, AYYANTHOLE
P.O,THRISSUR, PIN - 680003
BY ADV AAMIR SOHRAB M. M.
RESPONDENTS:
1 STATE TAX OFFICER,STATE GOODS & SERVICES TAX DEPARTMENT,
PONNANI, MINI CIVIL STATION, PONNANINAGARAM P.O, PONNANI,
MALAPPURAM, PIN - 679583
2 UNION OF INDIA
REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, ROOM NO. 128 A, NORTH BLOCK,
CENTRAL SECRETARIAT, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS.
3. CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED
BY THE PRINCIPAL COMMISSIONER, KOCHI COMMISSIONERATE,C.R.
BUILDINGS, I.S.PRESS ROAD, KOCHI, KERALA-, PIN - 682018
4 STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT
OF TAXES, ROOM NO. 606, 6TH FLOOR, ANNEX II, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
5 COMMISSIONER OF COMMERCIAL TAXES, STATE GOODS AND
SERVICES TAX DEPARTMENT, 9TH FLOOR, TAX TOWERS, KARAMANA
P.O, KILLIPPALAM, THIRUVANANTHAPURAM, PIN - 695002
OTHER PRESENT:
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).33257/2022 AND CONNECTED CASES, THE
COURT ON 12.06.2024 DELIVERED THE FOLLOWING:
WPC No.32797 of 2022 & conn cases - 2-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 33257 OF 2022
PETITIONER:
M/S GEORGIAN BUILDERS AND DEVELOPERS,
39/1758, KALYAN CHAMBERS, CHITTOOR ROAD, ERNAKULAM
SOUTH, REPRESENTED BY ITS MANAGING PARTNER SMT. SIJI
SHAJI, PIN - 682016
BY ADVS.
K.S.HARIHARAN NAIR
G.REMADEVI
HARIMA HARIHARAN
RAJATH R NATH
RESPONDENTS:
1 STATE TAX OFFICER,CTO 1ST CIRCLE, SGST DEPT, CLASS
TOWER, KARGIL LANE, ERNAKULAM, PIN - 682018
2 UNION OF INDIA
REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
BY ADVS.
GOVERNMENT PLEADER SRI MUHAMMED RAFIQ
SREELAL N.WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32797/2022 AND CONNECTED CASES, THE
COURT ON 12.06.2024 DELIVERED THE FOLLOWING:
WPC No.32797 of 2022 & conn cases - 3-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 33632 OF 2022
PETITIONER:
G. BABU,AGED 58 YEARS
PROPRIETOR, M/S. SAROVARAM CONSTRUCTIONS, KIZHAKKEVILA,
NEDUMPANA, KOLLAM, PIN - 691576
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER,STATE GST DEPARTMENT, WORKS CONTRACT
KOLLAM, PIN - 601021
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.
GOVERNMENT PLEADER SRI MUHAMMED RAFIQ
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).32797/2022 AND CONNECTED CASES, THE
COURT ON 12.06.2024 DELIVERED THE FOLLOWING:
WPC No.32797 of 2022 & conn cases - 4-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 33835 OF 2022
PETITIONER:
VISWAS COMMUNITY FAIR PRICE MEDICAL SERVICE
AP XIII/697 SREE NARAYANA SHOPPING COMPLEX, NEAR BUS
STAND, ARYANAD, TRIVANDUM,REPRESENTED BY ITS PROPRIETOR
SRI. RAJAN S.S, PIN - 695542
BY ADVS.
K.S.HARIHARAN NAIR
RAJATH R NATH
HARIMA HARIHARAN
G.REMADEVI
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, FOURTH FLOOR,
REVENUE TOWER, NEDUMANGAD, PIN - 695541
2 UNION OF INDIA,REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (ERSTWHILE
CENTRAL BOARD OF EXCISE AND CUSTOMS)
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
GOVERNMENT PLEADER SRI MUHAMMED RAFIQ
SR.ADV.SREELAL N.WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32797/2022 AND CONNECTED CASES, THE
COURT ON 12.06.2024 DELIVERED THE FOLLOWING:
WPC No.32797 of 2022 & conn cases - 5-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 33933 OF 2022
PETITIONER:
BEERAN KUTTY.N.,AGED 66 YEARS
PROPRIETOR M/S. METRO ELECTRICALS & PLUMBING
VALIAKUNNU, IRIMBILAYAM, MALAPPURAM, PIN - 676552
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, PLAZA
TOWER, KOTTAKKAL, MALAPPURAM, PIN - 676503
2 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV AJOY P.B.
BY ADVS.
GOVERNMENT PLEADER SRI MUHAMMED RAFIQ
SRI P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32797/2022 AND CONNECTED CASES, THE
COURT ON 12.06.2024 DELIVERED THE FOLLOWING:
WPC No.32797 of 2022 & conn cases - 6-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 34063 OF 2022
PETITIONER:
SABARI STEEL FURNITURE,VP/V/297/4, KUTHIRAKULAM,
VELLANAD, THIRUVANANTHAPURAM,REPRESENTED BY ITS
PROPRIETOR SRI.SATHEESH KUMAR V, PIN - 695543
BY ADVS.
K.S.HARIHARAN NAIR
RAJATH R NATH
G.REMADEVI
HARIMA HARIHARAN
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, FOURTH FLOOR,
REVENUE TOWER, NEDUMANGAD, PIN - 695541
2 UNION OF INDIA,REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
GOVERNMENT PLEADER SRI MUHAMMED RAFIQ
SR.ADV.SREELAL N.WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32797/2022 AND CONNECTED CASES, THE
COURT ON 12.06.2024 DELIVERED THE FOLLOWING:
WPC No.32797 of 2022 & conn cases - 7-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 34065 OF 2022
PETITIONER:
D.R MEDICALS,NMC12/494, NEAR TAXI STAND, NEDUMANGADU,
THIRUVANANTHAPURAM, REPRESENTED BY ITS PROPRIETOR
SRI.DILRAJ BALAKRISHNAN, PIN - 695541
BY ADVS.
K.S.HARIHARAN NAIR
RAJATH R NATH
G.REMADEVI
HARIMA HARIHARAN
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODSAND SERVICES TAX DEPARTMENT, FOURTH FLOOR,
REVENUE TOWER, NEDUMANGAD, PIN - 695541
2 UNION OF INDIA,REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
GOVERNMENT PLEADER SRI MUHAMMED RAFIQ
SR.ADV.SREELAL N.WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32797/2022 AND CONNECTED CASES, THE
COURT ON 12.06.2024 DELIVERED THE FOLLOWING:
WPC No.32797 of 2022 & conn cases - 8-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 34066 OF 2022
PETITIONER:
LIGHT HOUSE,NMC12/176, PALAYAM, NEDUMANGAD,
THIRUVANANTHAPURAM, REPRESENTED BY ITS PROPRIETOR SRI.
PRAVEEN GOPAL G.S, PIN - 695541
BY ADVS.
K.S.HARIHARAN NAIR
RAJATH R NATH
HARIMA HARIHARAN
G.REMADEVI
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, FOURTH FLOOR,
REVENUE TOWER, NEDUMANGAD, PIN - 695541
2 UNION OF INDIA,REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
GOVERNMENT PLEADER SRI MUHAMMED RAFIQ
SR.ADV.SREELAL N.WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32797/2022 AND CONNECTED CASES, THE
COURT ON 12.06.2024 DELIVERED THE FOLLOWING:
WPC No.32797 of 2022 & conn cases - 9-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 34113 OF 2022
PETITIONER:
M/S S.N. MEDICALS
TP XI/418, THRIKKUNNAPUZHA, ALAPPUZHA - REPRESENTED BY
ITS PROPRIETOR SMT. LATHIKA SUMATHY, PIN - 690515
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GOODS AND SERVICES TAX
DEPARTMENT, HARIPAD, ALAPPUZHA, PIN - 690514
2 UNION OF INDIA,REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA , NORTH BLOCK,
NEW DELHI -, PIN - 110001
3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI -, PIN - 110001
4 STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
SECRETARIAT, THIRUVANTHAPURAM, PIN - 695001
BY ADVS.
GOVERNMENT PLEADER SRI MUHAMMED RAFIQ
SR.ADV.SREELAL N.WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32797/2022 AND CONNECTED CASES, THE
COURT ON 12.06.2024 DELIVERED THE FOLLOWING:
WPC No.32797 of 2022 & conn cases - 10-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 34541 OF 2022
PETITIONER:
LAILA.P.P.,AGED 34 YEARS
PROPRIETRIX, M/S. N.A.STEEL & HARDWARES NADAKKAVU,
TRIKKANAPURAM, MALAPPURAM, PIN - 679582
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE GST DEPARTMENT, MINI CIVIL STATION, PONNANI
NAGARAM 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 DEPARTMENT, GOVT. SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
GOVERNMENT PLEADER SRI MUHAMMED RAFIQ
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).32797/2022 AND CONNECTED CASES, THE
COURT ON 12.06.2024 DELIVERED THE FOLLOWING:
WPC No.32797 of 2022 & 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. 34700 OF 2022
PETITIONER:
ANEESH.P.,AGED 42 YEARS
PROPRIETOR M/S. TREND ENTERPRISES XVI/308-E,F,G,H,
A.P.COMPLEX POOKKOOTTUMPADADAM, ANCHAM MILE,
MALAPPURAM, PIN - 679332
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER
STATE GOODS AND SERVICES TAX DEPARTMENT, KOVILAKAM
ROAD, NILAMBUR, MALAPPURAM, PIN - 679329
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
2. CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST
POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY
PRINCIPAL COMMISSIONER (GST)., PIN - 110001
3 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
4 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW
DELHI, PIN - 110001
BY ADVS.
GOVERNMENT PLEADER SRI MUHAMMED RAFIQ
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).32797/2022 AND CONNECTED CASES, THE
COURT ON 12.06.2024 DELIVERED THE FOLLOWING:
WPC No.32797 of 2022 & conn cases - 12-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 34778 OF 2022
PETITIONER:
M/S. DHANYA MEDICALS
HOSPITAL ROAD, NILAMBUR, MALAPPURAM, REPRESENTED BY ITS
MANAGING PARTNER, SATHEESH U.T., PIN - 679329
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER,STATE GST DEPARTMENT, KOVILAKOM 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 DEPARTMENT, GOVT. SECRETARIATE,
THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
GOVERNMENT PLEADER SRI MUHAMMED RAFIQ
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).32797/2022 AND CONNECTED CASES, THE
COURT ON 12.06.2024 DELIVERED THE FOLLOWING:
WPC No.32797 of 2022 & conn cases - 13-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 35259 OF 2022
PETITIONER:
M/S BIG MART,16/534 A B C, NATIONAL HIGHWAY, NETTOOR,
MARADU, ERNAKULAM, KERALA REPRESENTED BY MANAGING
PARTNER, PIN - 682304
BY ADVS.
G.HARIKUMAR (GOPINATHAN NAIR)
AKHIL SURESH
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY REVENUE SECRETARY, DEPARTEMENT OF
REVENUE NORTH BLOCK,NEW DELHI, PIN - 110001
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI
REPRESENTED BY CHAIRMAN, PIN - 110001
3 STATE OF KERALA
REPRESENTED BY SECRETARY, TAXES DEPARTMENT GOVERNMENT
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
4 STATE TAX OFFICER
REPRESENTED BY SAJI PALIYATH EBRAHIM CTO WORKS CONTRACT
OFFICE, ERNAKULAM,KERALA, PIN - 682024
BY ADV Alfred Lionel Winston M
BY ADVS.
GOVERNMENT PLEADER SRI MUHAMMED RAFIQ
SR.ADV.SREELAL N.WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32797/2022 AND CONNECTED CASES, THE
COURT ON 12.06.2024 DELIVERED THE FOLLOWING:
WPC No.32797 of 2022 & conn cases - 14-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 35260 OF 2022
PETITIONER:
ABDUL RAZAK.T.,AGED 58 YEARS
PROPRIETOR , M/S. MARHABA MEDICALS, NEW 3 OLD G14,
MUNUCIPAL SHOPPING COMPLEX BUS STAND, KOTTAKKAL,
MALAPPURAM, PIN - 676503
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 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 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 ADVS.
GOVERNMENT PLEADER SRI MUHAMMED RAFIQ
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).32797/2022 AND CONNECTED CASES, THE
COURT ON 12.06.2024 DELIVERED THE FOLLOWING:
WPC No.32797 of 2022 & conn cases - 15-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 35522 OF 2022
PETITIONER:
MOHAMMED KUTTY,AGED 60 YEARS
PROPRIETOR, M/S. PK CORP, 6/11-C, EDARIKODE, KUTTIPALA,
MALAPPURAM, PIN - 676501
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER,
STATE GOODS AND SERVICES TAX DEPARTMENT, PLAZA TOWER,
KOTTAKKAL, MALAPPURAM, PIN - 676503
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
3 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
4 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
BY ADV P.T.DINESH
BY ADVS.
GOVERNMENT PLEADER SRI MUHAMMED RAFIQ
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).32797/2022 AND CONNECTED CASES, THE
COURT ON 12.06.2024 DELIVERED THE FOLLOWING:
WPC No.32797 of 2022 & conn cases - 16-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 35727 OF 2022
PETITIONER:
GENERAL MERCHANT AND COMMISON AGENT,P XIV-63A,
PALLIPPURAM, THIRUVANANTHAPURAM, REPRESENTED BY ITS
PROPRIETOR SRI. VIKRAMAN NAIR A, PIN - 695316
BY ADVS.
K.S.HARIHARAN NAIR
G.REMADEVI
HARIMA HARIHARAN
RAJATH R NATH
RESPONDENTS:
1 STATE TAX OFFICER,
STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL
STATION, ATTINGAL, THIRUVANANTHAPURAM, PIN - 695101
2 UNION OF INDIA,REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 11001
4 STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV SREEJITH P. R
BY ADVS.
GOVERNMENT PLEADER SRI MUHAMMED RAFIQ
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).32797/2022 AND CONNECTED CASES, THE
COURT ON 12.06.2024 DELIVERED THE FOLLOWING:
WPC No.32797 of 2022 & conn cases - 17-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 35795 OF 2022
PETITIONER:
SASTHA AGENCY,NMC /12-580, NETTIRACHIRA,
NEDUMANGAD,THIRUVANANTHAPURAM, REPRESENTED BY ITS
PROPRIETORVALSALA KUMARI L, PIN - 695541
BY ADVS.
K.S.HARIHARAN NAIR
RAJATH R NATH
G.REMADEVI
HARIMA HARIHARAN
RESPONDENTS:
1 THE STATE TAX OFFICER
OFFICE OF THE STATE TAX OFFICER, SGST DEPARTMENT 4TH
FLOOR, REVENUE TOWER, NEDUMANGAD, PIN - 695541
2 UNION OF INDIA,REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
GOVERNMENT PLEADER SRI MUHAMMED RAFIQ
SR.ADV.SREELAL N.WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32797/2022 AND CONNECTED CASES, THE
COURT ON 12.06.2024 DELIVERED THE FOLLOWING:
WPC No.32797 of 2022 & conn cases - 18-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 35979 OF 2022
PETITIONER:
JOSEPH JOSEPH,AGED 70 YEARS
PROPRIETOR, M/S. C.J.T STORES 642/X11, MARKET ROAD
CHENGANNUR, ALAPPUZHA, PIN - 689121
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
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
BY ADVS.
GOVERNMENT PLEADER SRI MUHAMMED RAFIQ
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).32797/2022 AND CONNECTED CASES, THE
COURT ON 12.06.2024 DELIVERED THE FOLLOWING:
WPC No.32797 of 2022 & conn cases - 19-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 36132 OF 2022
PETITIONER:
YOOSAFALI,AGED 43 YEARS
PROPRIETOR, M/S. MADHEENA COLOUR HOUSE, KALATHILPADY,
ERAMAMNGALAM, MALAPPURAM - 679 587., PIN - 679587
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, MINI CIVIL
STATION, PONNANI NAGARAM MALAPPURAM, PIN - 679583
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 , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM -
695 001., PIN - 695001
BY ADVS.
AJOY P.B.
ADV. P.G. JAYASHANKAR PGJ
GOVERNMENT PLEADER SRI MUHAMMED RAFIQ
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).32797/2022 AND CONNECTED CASES, THE
COURT ON 12.06.2024 DELIVERED THE FOLLOWING:
WPC No.32797 of 2022 & conn cases - 20-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 36138 OF 2022
PETITIONER:
MOHAMMED NAJEEB KURIKKAL MANCHERY PUTHUCHERRY UMMER,
AGED 60 YEARS
PROPRIETOR, M/S. KURIKKAL CHEM & LUBS, CALICUT ROAD,
MANJERI, MALAPPURAM 676 121., PIN - 676121
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, MINI CIVIL
STATION, MANJERI, MALAPPURAM, PIN - 676121
2 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST), PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV AJOY P.B.
GOVERNMENT PLEADER SRI MUHAMMED RAFIQ
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).32797/2022 AND CONNECTED CASES, THE
COURT ON 12.06.2024 DELIVERED THE FOLLOWING:
WPC No.32797 of 2022 & conn cases - 21-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 36858 OF 2022
PETITIONER:
CHULLIYIL RAVEENDRAN,AGED 70 YEARS
PROPRIETOR, M/S. SARADHI MEDICALS X/630, THRISSUR ROAD,
EDAPPAL, MALAPPURAM, PIN - 679576
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 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 P.T.DINESH
GOVERNMENT PLEADER SRI MUHAMMED RAFIQ
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).32797/2022 AND CONNECTED CASES, THE
COURT ON 12.06.2024 DELIVERED THE FOLLOWING:
WPC No.32797 of 2022 & conn cases - 22-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 37228 OF 2022
PETITIONER:
ALIF TRADING COMPANY
V/161A, CHELAKKULAM, VENGOLA P O, PERUMBAVOOR,
ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER SRI.
MUHAMMED SHAFY K.B, PIN - 683556
BY ADVS.
K.S.HARIHARAN NAIR
RAJATH R NATH
HARIMA HARIHARAN
G.REMADEVI
RESPONDENTS:
1 THE STATE TAX OFFICER, 1ST CIRCLE, MINI CIVIL STATION,
PERUMBAVOOR, PIN - 683542
2 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV VISHNU JAYAPALAN
GOVERNMENT PLEADER SRI MUHAMMED RAFIQ
SR.ADV.SREELAL N.WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32797/2022 AND CONNECTED CASES, THE
COURT ON 12.06.2024 DELIVERED THE FOLLOWING:
WPC No.32797 of 2022 & conn cases - 23-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 37767 OF 2022
PETITIONER:
FRIENDS INDUSTRIES, 253B/3, ANNA MARY THAYYIL BUILDING
EZHALLOOR, IDUKKI,REPRESENTED BY ITS MANAGING PARTNER
SRI. SIVADAS P.G, PIN - 685605
BY ADVS.
K.S.HARIHARAN NAIR
RAJATH R NATH
HARIMA HARIHARAN
G.REMADEVI
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER
STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND CIRCLE,
NEW BLOCK, MINI CIVIL STATION, THODUPUZHA, PIN - 685584
2 UNION OF INDIA
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI,
PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY ADV SMT.I. SHEELA DEVI
GOVERNMENT PLEADER SRI MUHAMMED RAFIQ
SR.ADV.SREELAL N.WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32797/2022 AND CONNECTED CASES, THE
COURT ON 12.06.2024 DELIVERED THE FOLLOWING:
WPC No.32797 of 2022 & conn cases - 24-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 38748 OF 2022
PETITIONER:
JOHN VARAMBATHANATH GEORGE, AGED 54 YEARS
PROPRIETOR, M/S VARAMBATHANATHU MEDICALS, KAKKANADU,
KAYAMKULUAM, ALAPPUZHA, PIN - 690502
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 STATE TAX OFFICER,STATE GOODS AND SERVICES TAX
DEPARTMENT, KAYAMKULAM, ALAPPUZHA, PIN - 690502
2 THE JOINT COMMISSIOENR (APPEALS)-II
KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, BAPPUJI
NAGAR, ASRAMOM, 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
BY ADV SREEJITH P. R
GOVERNMENT PLEADER SRI MUHAMMED RAFIQ
SR.ADV.SREELAL N.WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).32797/2022 AND CONNECTED CASES, THE
COURT ON 12.06.2024 DELIVERED THE FOLLOWING:
WPC No.32797 of 2022 & conn cases - 25-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 39042 OF 2022
PETITIONER:
SASI NARAYANAN,AGED 68 YEARS,BINDHU SADANAM,
CHENNITHALA, MAVELIKKARA, ALAPPUZHA, PIN - 690105
BY ADV A.KRISHNAN
RESPONDENTS:
1 ASSISTANT COMMISSIONER (WORKS CONTRACT),
STATE GOODS & SERVICE TAX DEPARTMENT, BSNL BHAVAN, HEAD
POST OFFICE ROAD, ALAPPUZHA, PIN - 688001
2 JOINT COMMISSIONER APPEALS II,
SGST DEPARTMENT, KOLLAM, PIN - 691002
3 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI - 110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST)
5 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
GOVERNMENT PLEADER SRI MUHAMMED RAFIQ
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).32797/2022 AND CONNECTED CASES, THE
COURT ON 12.06.2024 DELIVERED THE FOLLOWING:
WPC No.32797 of 2022 & conn cases - 26-
JUDGMENT
[WP(C) Nos.32797/2022, 33257/2022, 33632/2022, 33835/2022,
33933/2022, 34063/2022, 34065/2022, 34066/2022, 34113/2022,
34541/2022, 34700/2022, 34778/2022, 35259/2022, 35260/2022,
35522/2022, 35727/2022, 35795/2022, 35979/2022, 36132/2022,
36138/2022, 36858/2022, 37228/2022, 37767/2022, 38748/2022,
39042/2022]
This batch of writ petitions contains three sets of cases. In
some cases, the respective supplier had remitted the tax (GST) but
not reflected in their return GSTR due to some technical reasons.
Another set of petitioners are those who have received the goods
or services and have valid tax invoices, proof of payment of the
value of goods along with the GST component to the respective
suppliers, but the respective suppliers had not remitted the GST
on the supply made by them to the petitioners. The third set of
petitioners are those who are in possession of the invoice but
have no clear proof of payment of consideration and tax towards
the inward supply and might not have received goods in their
possession. Common questions of facts and law are involved in
these writ petitions. W.P.(C) Nos.31559/2019 and connected
matters were disposed on 4.6.2024 by this Court and the
controversy has been decided by judgment of even date.
2. The same points arise in the instant batch of writ
petitions. The operative portion of the judgment in WPC No.31559
of 2019 dated 4.6.2024 reads as follows:
"99. The Government had realized the difficulty in the initial roll out
of the GST regime under the CGST/SGST Act and considered that
GSTR 2A was not available initially in the Finance years 2017-2018
and 2018-2019 during the implementation of GST. In order to resolve
all bona fide claims and mistakes, Circular No.183/15/2022- GST dated
27.12.2022 and Circular No. 193/05/2023- GST dated 17.07.2023 have
been issued. Circulars cover the period from the introduction of GST
till Section 16(2) (aa) was introduced with effect from 01.01.2022. The
ITC can be availed by the recipient for the bona fide scenarios listed
in those Circulars on submitting proof of payment to the Government
by the supplier. Therefore, if, during the pendency of these writ
petitions, the petitioners who could have got the benefits of these
Circulars and could not avail the benefits within the time limit
prescribed, may approach the appropriate GST authority within a
period of thirty days from today to avail the benefit of the aforesaid
Circulars, if the same is/are applicable to their case. The GST
authorities will examine the claim of the individual dealer by
applying the provisions of the Circulars, and it will grant applicable
relief to eligible dealers.
100. Prior to the amendment in Section 39 by the Finance
Act 2022, the date for furnishing the return under Section 39 was
30th September. Considering the difficulties in the initial stage of
the implementation of the GST regime, its understanding, and
compliance, the Legislature effected the amendment and extended
the time for filing the return for September to 30th November in
each succeeding Financial Year. The amendment is only procedural
to ease the difficulties initially faced by the dealers / taxpayers.
Therefore, where for the period from 01.07.2017 till 30.11.2022, if a
dealer has filed the return after 30th September and the claim for
ITC was made before 30th November, the claim for ITC of such
dealer should also be processed if he is otherwise entitled to claim
the ITC. It has been pointed out in several cases which are pending
before this Court that the claim was made before 30th November of
the succeeding Financial Year, but the relevant period was 20th
October, which was the extended date for furnishing the return
under Section 39 for the month of September. Therefore, if a person
has furnished the return for the month of September till 30th
November, their claim should also be considered and processed and
should not be rejected if the dealer did not furnish the return for the
month of September on or before 20th October. This amendment
being procedural has to be given retrospective effect and, therefore,
it is provided that it should be treated that the time limit for
furnishing the return for the month of September is 30th November
in each Financial Year with effect from 01.07.2017, considering the
peculiar nature of difficulties in the initial period of implementation
of the GST regime. So far as the challenge to the constitutional
validity of Section 16(2)(c) and Section 16(4) is concerned, the same
is rejected.
Result:
101. The liberty is granted to the petitioners, who can
claim the benefit of the two Circulars, namely, Circular No.
183/15/2022- GST dated 27.12.2022 and Circular No. 193/05/2023-
GST dated 17.07.2023 to make their claim within one month from
today before the appropriate authority who shall examine the claim
of the individual dealer and process the claim.
101.1 The time limit for furnishing the return for the
month of September is to be treated as 30 th November in each
financial year with effect from 01.07.2017, in respect of the
petitioners who had filed their returns for the month of September
on or before 30th November, and their claim for ITC should be
processed, if they are otherwise eligible for ITC."
Hence, by adopting the reasoning, observations and
conclusions recorded in the judgment dated 04.06.2024 in W.P.(C)
Nos.31559/2019 and connected matters, these writ petitions stand
disposed of.
All Interlocutory Applications regarding interim matters stand
closed.
sd/-DINESH KUMAR SINGH, JUDGE
css/
APPENDIX OF WP(C) 33257/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE NOTIFICATION NO. 52/2020-CENTRAL
TAX DATED 24-06-2020 ISSUED BY THE 2ND
RESPONDENT
Exhibit P2 COPY OF THE NOTIFICATION NO. 19/2021-CENTRAL
TAX DATED 01-06-2021 ISSUED BY THE 2ND
RESPONDENT
Exhibit P3 COPY OF THE NOTIFICATION NO. 33/2021-CENTRAL
TAX DATED 29-08-2021 ISSUED BY THE 2ND
RESPONDENT
Exhibit P4 COPY OF SHOW CAUSE NOTICE DATED 18-07-2022
ISSUED BY THE 1ST RESPONDENT
Exhibit P5 COPY OF THE INTERIM ORDER IN WP(C) NO.
10824/2022 DATED 29-03-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 33632/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF AASSESMENT ORDER ISSUED BY THE 1ST
RESPONDENT DTD. 21-07-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 OF THIS
HON'BLE COURT DTD. 23-09-2022
APPENDIX OF WP(C) 33835/2022
PETITIONER EXHIBITS
Exhibit-P1 COPY OF THE SHOW-CAUSE NOTICE DATED 22-08-
2022 ISSUED BY THE 1ST RESPONDENT
Exhibit-P4 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
Exhibit-P2 COPY OF SUMMARY OF SHOW-CAUSE NOTICE IN FORM
GST DRC-01 DATED 22-08-2022 ISSUED BY THE 1ST
RESPONDENT
Exhibit-P3 COPY OF THE REPLY DATED 14-10-2022 FILED BY
THE PETITIONER AGAINST EXT. P1 AND P2 NOTICES
APPENDIX OF WP(C) 33933/2022
PETITIONER EXHIBITS
Exhibit P1 COPYOF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 13-06-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 30146/2022 OF THIS
HON'BLE COURT DTD. 23-09-2022
APPENDIX OF WP(C) 34063/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SHOW-CAUSE NOTICE DATED 06-10-
2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF SUMMARY OF SHOW-CAUSE NOTICE IN FORM
GST DRC-01 DATED 06-10-2022 ISSUED BY THE 1ST
RESPONDENT
Exhibit P3 COPY OF ADJOURNMENT REQUEST DATED 19-10-2022
FILED BY THE PETITIONER AGAINST EXT. P1 AND
P2 NOTICES
Exhibit P4 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 34065/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SHOW-CAUSE NOTICE DATED 27-08-
2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF SUMMARY OF SHOW-CAUSE NOTICE IN FORM
GST DRC-01 DATED 27-08-2022 ISSUED BY THE 1ST
RESPONDENT
Exhibit P3 COPY OF THE REPLY DATED 14-10-2022 FILED BY
THE PETITIONER AGAINST EXT. P1 AND P2 NOTICES
Exhibit P4 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 34066/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SHOW-CAUSE NOTICE DATED 26-09-
2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF SUMMARY OF SHOW-CAUSE NOTICE IN FORM
GST DRC-01 DATED 26-09-2022 ISSUED BY THE 1ST
RESPONDENT
Exhibit P3 COPY OF ADJOURNMENT REQUEST DATED 10-10-2022
FILED BY THE PETITIONER AGAINST EXT. P1 AND
P2 NOTICES
Exhibit P4 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 34113/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER FOR CANCELLATION OF
REGISTRATION DATED 08.02.2021
Exhibit P2 TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT
PASSED BY THE 1ST RESPONDENT DATED 29.07.2022
Exhibit P3 TRUE COPY OF THE ORDER UNDER SECTION 73(9)
PASSED BY THE 1ST RESPONDENT DATED 29.07.2022
Exhibit P4 TRUE COPY OF THE DEMAND NOTICE IN FORM GST
DRC -07 DATED 29.07.2022
APPENDIX OF WP(C) 34541/2022
PETITIONER EXHIBITS
Exhibit P1 COP[Y OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 13-09-2022
Exhibit P2 COPY OF ORDER IN WPC NO.30146/22 OF THIS
HON'BLE COURT DTD. 23-09-2022
APPENDIX OF WP(C) 34700/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE IN FORM GST DRC 01A ISSUED BY
THE 1ST RESPONDENT DTD. 14-09-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 32854/22 OF THIS
HON'BLE COURT DTD. 18-10-2022
APPENDIX OF WP(C) 34778/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 24-09-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 OF THIS
HON'BLE COURT DTD. 23-09-2022
APPENDIX OF WP(C) 35259/2022
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE SHOW CAUSE NOTICE UNDER
SEC.73 DATED 6.10.2022
Exhibit P2 A TRUE COPY OF THE NOTIFICATION NO. 49/2019 -
CENTRAL TAX DATED 09.10.2019
Exhibit P3 A TRUE COPY OF THE NOTIFICATION NO. 75/2019 -
CENTRAL TAX DATED 26.12.2019
Exhibit P4 HON'BLE COURT HAS GRANTED STAY AGAINST
FURTHER ACTIONS COPY OF THE STAY ORDER IN
WRIT PETITION NO. 26515/2021 DATED 25/11/2021
APPENDIX OF WP(C) 35260/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 19-07-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 OF THIS
HON'BLE COURT DTD. 23-09-2022
APPENDIX OF WP(C) 35522/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 17-110-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 32854/22 OF THIS
HON'BLE COURT DTD. 18-10-2022
APPENDIX OF WP(C) 35727/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SHOW-CAUSE NOTICE DATED 12-10-
2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF SUMMARY OF SHOW-CAUSE NOTICE IN FORM
GST DRC-01 DATED 12-10-2022 ISSUED BY THE 1ST
RESPONDENT
Exhibit P3 COPY OF THE REPLY DATED 03-11-2022 FILED BY
THE PETITIONER AGAINST EXT. P1 AND P2 NOTICES
Exhibit P4 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 35795/2022
PETITIONER EXHIBITS
Exhibit.P1 COPY OF THE SHOW-CAUSE NOTICE DATED 29-10-
2022 ISSUED BY THE 1ST RESPONDENT
Exhibit.P2 COPY OF SUMMARY OF SHOW-CAUSE NOTICE IN FORM
GST DRC-01 DATED 29-10-2022 ISSUED BY THE 1ST
RESPONDENT
Exhibit.P3 COPY OF REPLY BY PETITIONER DATED 05-11-2022
FILED BY THE PETITIONER AGAINST EXT. P1 AND
P2 NOTICES
Exhibit4 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 35979/2022
PETITIONER EXHIBITS
Exhibit P1 COPYOF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONIDENT FOR THE YEAR 2017-18 DTD. 13-04-
Exhibi P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT DTD.25-05-2022
Exhibit P3 COPY OF APPELLATE ORDER ISSUED BY THE 2ND
RESPONDENT DTD. 12-07-2022
Exhibit P4 COPY OF ORDER IN WPC NO. 31157/22 OF THIS
HON'BLE COURT DTD. 30-09-2022
APPENDIX OF WP(C) 36132/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 12-09-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 OF THIS
HON'BLE COURT DTD. 23-09-2022
APPENDIX OF WP(C) 36138/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 01-10-2022
Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 OF THIS
HON'BLE COURT DTD. 23-09-2022
APPENDIX OF WP(C) 36858/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 12-10-2022)
Exhibit P2 COPY OF ORDER IN WPC NO. 30146/2022 OF THIS
HON'BLE COURT DTD. 23-09-2022
APPENDIX OF WP(C) 37228/2022
PETITIONER EXHIBITS
Exhibit.P1 COPY OF SHOW CAUSE NOTICE DATED 22-10-2022
ISSUED BY THE 1ST RESPONDENT
Exhibit.P2 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 37767/2022
PETITIONER EXHIBITS
Exhibit.P1 COPY OF THE NOTICE IN FORM GST DRC-01A DATED
18-10-2022 ISSUED BY THE 1ST RESPONDENT
Exhibit.P2 COPY OF THE INTERIM ORDER IN WP(C) NO.
20934/2022 DATED 28-06-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
Exhibit.P3 COPY OF THE INTERIM ORDER IN WP(C) NO.
10824/2022 DATED 29-03-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 38748/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF ASSESSMENT OPRDER ISSUED BY THE 1ST
RESPONDENT DTD. 07-02-2022
Exhibit P2 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT
DTD. 24-06-2022
Exhibit P3 COPY OF ORDER IN WPC NO. 31157/22 OF THIS
HON'BLE COURT DTD. 30-09-2022
APPENDIX OF WP(C) 39042/2022
PETITIONER EXHIBITS
Exhibit p1 TRUE COPY OF ORDER DATED 13.12.2021 ISSUED TO
PETITIONER BY R1.
Exhibit p2 TRUE COPY OF ORDER DATED 19.04.2022 ISSUED TO
PETITIONER BY R2
Exhibit P3 - TRUE COPY NOTIFICATION NO. 49/2019 -
CENTRAL TAX, DATED 09-10-2019
Exhibit P3 (a) TRUE COPY OF NOTIFICATIONNO. 75/2019 -
CENTRAL TAX, DATED 26-12-2019
Exhibit p3 (b) COPY OF NOTIFICATION NO. 94/2020 -CENTRAL TAX
DATED 22-12-2020
Exhibit p4 TRUE COPY OF ORDER DATED 30-09-2022 IN W.P.
(C) NO. 31157/2022 OF THIS HON'BLE COURT
APPENDIX OF WP(C) 32797/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY
RESPONDENT NO.1, DATED 27.09.2022.
Exhibit P2 TRUE COPY OF THE ORDER OF THIS HON'BLE COURT
IN WP(C) NO. 30146 OF 2022, DATED 23.09.2022.
Exhibit P3 TRUE COPYOF THE ORDER OF THIS HON'BLE COURT
IN WP(C) NO. 31354 OF 2022, DATED 06.10.2022.
