Kerala High Court
Indus Consumer Products Pvt. Ltd vs Deputy Commissioner on 28 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
FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946
WP(C) NO. 9652 OF 2023
PETITIONER:
SALEEM KUNNATHODI,AGED 52 YEARS
PROPRIETOR, M/S. SALEEM FURNITURE, PGP- V/499, VADAKKAN
BUILDING, CHAPPANAGGADI, MALAPPURAM, PIN - 676503
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE DEPUTY COMMISSIONER,
OFFICE OF THE ASSISTANT/DEPUTY COMMISSIONER CENTRAL TAX AND
CENTRAL EXCISE, DEPARTMENT OF REVENUE, MALAPPURAM DIVISION,
AWWAL TOWER, MIDDLE HILL, MALAPPURAM, PIN - 676505
2 THE SUPERINTENDENT,
CENTRAL TAX & CENTRAL EXCISE,MALAPPURAM RANGE, II FLOOR,
AWWAL TOWER, MIDDLE HILL, MALAPPURAM, PIN - 676505
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 DEPARTMENT,
GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM, PIN - 695001
BY ADV VISHNU JAYAPALAN
BY SR.ADV.SREELAL N.WARRIER, SC
SRI MUHAMMED RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28.06.2024,
ALONG WITH WP(C).9911/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WPC No.9652 of 2023 and conn.cases -: 2 :-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946
WP(C) NO. 9911 OF 2023
PETITIONER:
VELIYATHUPARAMBIL RAVINDRAN AJIL,
AGED 28 YEARS,S/O RAVINDRAN V S, PROPRIETOR, A R
COMMUNICATIONS, 7/320A , COLLEGE ROAD, N H 47, NADATHARA,
THRISSUR, KERALA, PIN - 680751
BY ADVS.
BABY MATHEW
AJIRAJ G.R.
RESPONDENTS:
1 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE(DEPARTMENT OF REVENUE), NORTH BLOCK, NEW
DELHI, PIN - 110001
2 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI- REPRESENTED BY THE
PRINCIPAL COMMISSIONER(GST), PIN - 110001
3 STATE OF KERALA,REPRESENTED BY THE PRINCIPAL SECRETARY TO
GOVERNMENT, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT,
THIRUVANTHAPURAM, PIN - 695001
4 THE COMMISSIONER,OFFICE OF THE COMMISSIONER OF STATE TAX,
STATE GOODS & SERVICE TAX DEPARTMENT, KARAMANA,
THIRUVANTHAPURAM, PIN - 695002
5 THE SUPERINTENDENT,CENTRAL TAX AND CENTRAL EXCISE,
CHEMBUKKAVU RANGE, S T NAGAR, THRISSUR, KERALA, PIN - 68001
BY ADVS.S.MANU,VISHNU JAYAPALAN, BY SR.ADV.SREELAL
N.WARRIER, SC, SRI MUHAMMED RAFIQ SPL.G.P.
THIS WRIT PETITION(c) HAVING BEEN FINALLY ON 28.06.2024 ALONG WITH
WP(C).9652/2023 AND CONN.CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WPC No.9652 of 2023 and conn.cases -: 3 :-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946
WP(C) NO. 10350 OF 2023
PETITIONER:
TILES PARK,
XXIV/153C4, THODUPUZHA EAST, IDUKKI, KERALA,
REPRESENTED BY ITS MANAGING PARTNER, SRI. SUDHEER K.S,
PIN - 685585
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENT:
1 THE SUPERINTENDENT,CENTRAL GOODS AND SERVICES TAX
DEPARTMENT, THODUPUZHA RANGE, NEEROLICKAL BUILDING,
MANAKKAD ROAD, 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 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESENTED BY ITS CHAIRMAN,DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 THE STATE OF KERALA,REPRESENTED BY ITS SECRETARY,TAXES
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
BY ADVS.
SREELAL N.WARRIER, SC, CENTRAL GST (CGST)
J.VISHNU,SRI MUHAMMED RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
28.06.2024, ALONG WITH WP(C).9652/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.9652 of 2023 and conn.cases -: 4 :-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946
WP(C) NO. 13242 OF 2023
PETITIONER:
SMT. DEVI PUTTADANKANDY,AGED 70 YEARS
M/S BHIMA TRADERS, 15/ 15, 16, 16A,
17C,7/706,707,708A,708B, PERAMBRA, KOZHIKODE.
REPRESENTED BY ITS PROPRIETOR DEVI P.K, PIN - 673525
BY ADVS.
M.K.HAJARA
C.RAMACHANDRAN
HOWLATH JAHAN
RESPONDENT:
1 THE SUPERINTENDENT,OFFICE OF THE SUPERINTENDENT OF
CENTRAL TAX AND CENTRAL EXCISE KOYILANDY RANGE LIC
ROAD, KOYILANDY, KOZHIKODE, KERALA., PIN - 673305
2 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRYOF
FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI,
PIN - 110001
3 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI., PIN - 110001
4 THE STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO
TAXES, SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001
BY ADV KAVERY S THAMPI, BY SR.ADV.SREELAL N.WARRIER, SC
SRI MUHAMMED RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
28.06.2024, ALONG WITH WP(C).9652/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.9652 of 2023 and conn.cases -: 5 :-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946
WP(C) NO. 13503 OF 2023
PETITIONER:
VELLANIKARAN THOMAS ANTONY AND SONS,XX 57 A, MAIN ROAD
TANA, IRINJALAKUDA, THRISSUR, PIN -680121 REPRESENTED
BY ITS PARTNER SRI. VELANIKARAN ANTONY THOMACHEN.
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
G.REMADEVI
RAJATH R NATH
MOHANA KUMAR B.
DHEERAJ SASIDHARAN
RESPONDENTS:
1 SUPERINTENDENT,OFFICE OF THE SUPERINTENDENT, CENTRAL
TAX AND CENTRAL EXCISE, 2ND FLOOR, LILLY SQUARE,
NJARIKULAM ROAD, IRINJALAKUDA, PIN - 680121
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
3 UNION OF INDIA,REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN -
110001
BY ADV M.S.AMAL DHARSAN, BY SR.ADV.SREELAL N.WARRIER,
SC
SRI MUHAMMED RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
28.06.2024, ALONG WITH WP(C).9652/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.9652 of 2023 and conn.cases -: 6 :-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946
WP(C) NO. 14297 OF 2023
PETITIONER:
ABDUL NAZAR KUNNATHODI,AGED 48 YEARS
PROPRIETOR, M/S. NAZAR FURNITURE INDUSTRIES, IV/498,
PONMALA (PO), CHAPPANANGADI, MALAPPURAM, PIN - 676503
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE DEPUTY COMMISSIONER,
OFFICE OF THE ASSISTANT/DEPUTY COMMISSIONER, CENTRAL
TAX AND CENTRAL EXCISE, MALAPPURAM DIVISION, AWWAL
TOWER, MIDDLE HILL, MALAPPURAM, PIN - 676505
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.B.AJOY, BY SR.ADV.SREELAL N.WARRIER, SC
SRI MUHAMMED RAFIQ SPL.G.P., BY ADV.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
28.06.2024, ALONG WITH WP(C).9652/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.9652 of 2023 and conn.cases -: 7 :-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946
WP(C) NO. 14514 OF 2023
PETITIONER:
TECHVERSANT INFOTECH PVT LTD
II FLOOR, SBC MODULE NO. 2306 YAMUNA BUILDING, TECHNOPARK
PHASE, III CAMPUS THIRUVANANTHAPURAM - 691576 REPRESENTED BY
ITS AUTHORISED SIGNATORY - KHANNA B, PIN - 691576
BY ADVS.
M.GOPIKRISHNAN NAMBIAR
K.JOHN MATHAI
JOSON MANAVALAN
KURYAN THOMAS
PAULOSE C. ABRAHAM
RAJA KANNAN
ASHER REVI JOB
RESPONDENTS:
1 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK,
NEW DELHI, PIN - 110001
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 DEPARTMENT,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001
4 STATE TAX OFFICER
SGST OFFICE, KUNDARA KOLLAM, KERALA., PIN - 691501
BY ADV SREEJITH P. R, BY SR.ADV.SREELAL N.WARRIER, SC
SRI MUHAMMED RAFIQ SPL.G.P.
THIS WRIT PETITION(c) HAVING BEEN FINALLY HEARD ON 28.06.2024 ALONG WITH
WP(C).9652/2023 AND CONN.CASES,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.9652 of 2023 and conn.cases -: 8 :-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946
WP(C) NO. 14570 OF 2023
PETITIONER:
MOHAMMED SHAKIL KHAN,AGED 39 YEARS
PROPRIETOR, M/S. S. K. GLASS WORKS, TC II/143, JYOTHI
NAGAR, SHORANUR ROAD, THIRUVAMBADI, THRISSUR, PIN -
680022
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE SUPERINTENDENT OF CENTRAL TAX & CENTRAL EXCISE
THRISSUR RANGE, CENTRAL EXCISE BUILDING,
SAKTHANTHAMPURAN NAGAR, THRISSUR, PIN - 680001
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 VISHNU JAYAPALAN, BY SR.ADV.SREELAL N.WARRIER,
SC
SRI MUHAMMED RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
28.06.2024, ALONG WITH WP(C).9652/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.9652 of 2023 and conn.cases -: 9 :-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946
WP(C) NO. 15467 OF 2023
PETITIONER:
CRESCENT LAB EQUIPMENTS REPRESENTED BY ITS MANAGING PARTNER
AGED 47 YEARS
19/19, TELEPHONE EXCHANGE ROAD, ALUVA, ERNAKULAM DISTRICT
PIN - 683101 REPRESENTED BY ITS MANAGING PARTNER, MR.
SASIDHARAN PILLAI SUNIL KUMAR, RESIDENT OF VAISAKH, NNRA -
39, U.C. COLLEGE P.O.,, PIN - 683102
BY ADV B.K.GOPALAKRISHNAN
RESPONDENTS:
1 THE COMMISSIONER OF CENTRAL GST (CGST)
CENTRAL EXCISE AND CUSTOMS REVENUE BUILDING IS PRESS ROAD
KOCHI ERNAKULAM, PIN - 682018
2 THE JOINT COMMISSIONER APPEALS CENTRAL GST (CGST)
OFFICE OF THE COMMISSIONER APPEALS CENTRAL TAX, CENTRAL
EXCISE & CUSTOMS, REVENUE BUILDING, I.S. PRESS ROAD, KOCHI
ERNAKULAM, PIN - 682018
3 THE SUPERINTENDANT OF CENTRAL TAX & CENTRAL EXCISE
KAKKANAD RANGE 1, G S T BHAVAN, KATHRIKADAVU, KALOOR,
ERNAKULAM, PIN - 682017
4 THE SUPERINTENDANT OF CENTRAL TAX & CENTRAL EXCISE
ALUVA RANGE ALUVA ERNAKULAM, PIN - 683108
BY ADVS.
SREELAL N.WARRIER, SC, CENTRAL GST (CGST)
PREETHA S.NAIR
SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS
(SC-2094)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28.06.2024,
ALONG WITH WP(C).9652/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WPC No.9652 of 2023 and conn.cases -: 10 :-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946
WP(C) NO. 16385 OF 2023
PETITIONER:
M/S KOOLIKAD HABBEB,XIV 257,258,259, ATHINJAL,
MANIKOTH, KASARGOD, KERALA, PIN - 671326
BY ADVS.
NITISH SATHESH SHENOY
SUKUMAR NAINAN OOMMEN
SHERRY SAMUEL OOMMEN
NIDHI JACOB
M.S.INSAAF MUHAMMEDU
RESPONDENTS:
1 UNION OF INDIA REPRESENTED BY SECRETARY
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT
OF INDIA, NORTH BLOCK NEW DELHI, PIN - 110001
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
3 SUPERINTENDENT,CENTRAL TAX AND CENTRAL EXCISE GANESH
TOWER, KANHANGAD, PIN - 671315
4 SUPERINTENDENT, COMMERCIAL TAX OFFICE
THAYALANGADI, KASARAGOD, KERALA, PIN - 671121
BY ADV P.T.DINESH, BY SR.ADV.SREELAL N.WARRIER, SC
SRI P.R.SREEJITH, SRI MUHAMMED RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
28.06.2024, ALONG WITH WP(C).9652/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.9652 of 2023 and conn.cases -: 11 :-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946
WP(C) NO. 16617 OF 2023
PETITIONER:
SATYAM STEELS,48/1811, N.H. BYE PASS, PONNURUNNI,
CHALIKKAVATTOM, ERNAKULAM - .682019 REPRESENTED BY ITS.
PARTNER SURESH KUMAR MINTRI.
BY ADVS.
RAHUL A.
S.ANIL KUMAR (TRIVANDRUM)
SABU C.J
M.RAJAGOPAL
APARNA ANIL
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER,OFFICE OF THE SUPERINTENDENT OF
CENTRAL TAX AND CENTRAL EXCISE, ERNAKULAM RANG -5, GST
BHAVAN, KATHRIKADAVU, KALOOR, KOCHI.-682017
2 UNION OF INDIA,REPRESENTED BY THE SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NORTH
BLOCK, NEW DELHI. 110001
3 3. CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH
BLOCK,NEW DELHI.110001
4 STATE OF KERALA,REPRESENTED BY ITS SECRETARY, TAXES
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM.-695001
5 THE SUPERINTENDENT OF CENTRAL EXCISE,
ERNAKULAM RANGE-5, CENTRAL EXCISE BHAVAN, KATHRIKADAVU,
KOCHI. 682017
BY ADV Thanuja Roshan George, BY SR.ADV.SREELAL N.WARRIER,
SC,SRI MUHAMMED RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28.06.2024, ALONG
WITH WP(C).9652/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WPC No.9652 of 2023 and conn.cases -: 12 :-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946
WP(C) NO. 18231 OF 2023
PETITIONER:
M/S T.J. MATHAI & CO,AGED 52 YEARS
AMIGO HOUSE, NEAR SOUTH OVER BRIDGE THOUNDAYIL ROAD,
PANAMPALLY NAGAR, KOCHI, REPRESENTED BY ITS MANAGING
PARTNER - MR. JOE MATHEW, PIN - 682036
BY ADVS.
A.KUMAR
P.J.ANILKUMAR
G.MINI(1748)
P.S.SREE PRASAD
JOB ABRAHAM
RESPONDENTS:
1 UNION OF INDIA
THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH
BLOCK, NEW DELHI G.P.O., PIN - 110001
2 STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT,
FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM
G.P.O., THIRUVANANTHAPURAM, PIN - 695001
3 DEPUTY COMMISSIONER
CENTRAL TAX & CENTRAL EXCISE CENTRAL REVENUE BUILDING
I.S.PRESS ROAD COCHIN, PIN - 682018
BY ADVS.
DEEPA RAJESH
SREEJITH P. R, BY SR.ADV.SREELAL N.WARRIER, SC
SRI MUHAMMED RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
28.06.2024, ALONG WITH WP(C).9652/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.9652 of 2023 and conn.cases -: 13 :-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946
WP(C) NO. 20634 OF 2023
PETITIONER:
SHANAVAS EBRAHIMKUTTY,AGED 49 YEARS
PROPRIETOR, M/S. EVER GREEN AGENCIES, MATTAPALLIL
COMPLEX, 1ST MILE, KAYAMKULAM ALAPPUZHA, PIN - 690502
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,
STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL
STATION, KAYAMKULAM, PIN - 690502
2 THE JOINT COMMISSIONER (APPEALS),STATE GOODS AND
SERVICES TAX DEPARTMENT, KOLLAM, PIN - 691002
3 THE COMMISSIONER OF STATE GST,TAX TOWERS, KILLIPPALAM,
KARAMANA, THIRUVANANTHAPURAM, PIN - 695002
4 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT.
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
5 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
BY ADV.P.R.SREEJITH
SRI MUHAMMED RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
28.06.2024, ALONG WITH WP(C).9652/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.9652 of 2023 and conn.cases -: 14 :-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946
WP(C) NO. 20811 OF 2023
PETITIONER:
HASHARATH,AGED 39 YEARS
PROPRIETOR, M/S. K.V.E.K TRADERS, KAYAMKULAM,
ALAPPUZHA, PIN - 690502
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,
STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL
STATION, KAYAMKULAM, PIN - 690502
2 THE JOINT COMMISSIONER (APPEALS),STATE GOODS AND
SERVICES TAX DEPARTMENT, KOLLAM, PIN - 691002
3 THE COMMISSIONER OF STATE GST, TAX TOWERS, KILLIPPALAM,
KARAMANA, THIRUVANANTHAPURAM, PIN - 695002
4 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT.
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
5 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
BY ADV.P.R.SREEJITH
SRI MUHAMMED RAFIQ SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
28.06.2024, ALONG WITH WP(C).9652/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.9652 of 2023 and conn.cases -: 15 :-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946
WP(C) NO. 21402 OF 2023
PETITIONER:
SAMEEL A, PROPRIETOR,AGED 46 YEARS
M/S AASHMI TRADERS, MP-III/558A, CHEMPAKAMANGALAM,
KORANI P.O., THIRUVANANTHAPURAM, PIN - 695104
BY ADVS.
P.S.SOMAN
T.RADHAMONY
RESPONDENTS:
1 ASSISTANT COMMISSIONER,
CENTRAL GST & CENTRAL EXCISE, THIRUVANANTHAPURAM NORTH
DIVISION, PB NO.13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM, PIN - 695001
2 UNION OF INDIA
REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, 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
BY ADV.P.R.SREEJITH,SRI MUHAMMED RAFIQ SPL.G.P., BY
SR.ADV.SRI SREELAL N.WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
28.06.2024, ALONG WITH WP(C).9652/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.9652 of 2023 and conn.cases -: 16 :-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946
WP(C) NO. 22939 OF 2023
PETITIONER:
M/S. A. M PHARMACEUTICALS INDIA PVT. LTD.,34/711,
VELLIYANNOOR TEMPLE ROAD, KOKKALAI, THRISSUR- 680021,
REPRESENTED BY ITS MANAGING DIRECTOR SRI. ARUN MAJEED
BY ADVS.
K.S.HARIHARAN NAIR
G.REMADEVI
HARIMA HARIHARAN
RAJATH R NATH
DHEERAJ SASIDHARAN
RESPONDENTS:
1 ADDITIONAL COMMISSIONER (ANTI-EVASION),OFFICE OF THE
COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, CENTRAL
REVENUE BUILDING, I.S PRESS ROAD, KOCHI, PIN - 682018
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 (ERSTWHILE
CENTRAL BOARD OF EXCISE AND CUSTOMS)
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
BY ADV SREEJITH P. R, SR.ADV.SREELAL N.WARRIER, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
28.06.2024, ALONG WITH WP(C).9652/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.9652 of 2023 and conn.cases -: 17 :-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946
WP(C) NO. 23370 OF 2023
PETITIONER:
CHETHIPADATH HOUSE ALIKUNJI ABDUL JALEEL,
AGED 47 YEARS,CHETHIPADATH HOUSE, ERIYAD, KODUNGALLUR, THRISSUR,
PIN - 680666
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 ASSISTANT COMMISSIONER (WC & LT),
WORKS CONTRACT, STATE GOODS & SERVICE TAX DEPARTMENT, POOTHOLE,
THRISSUR, PIN - 680004
2 DEPUTY COMMISSIONER,
ARREAR RECOVERY, TAX PAYER SERVICES, STATE GOODS & SERVICE TAX
DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680004
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
BY ADVS.
THUSHARA JAMES
S.JUSTUS,BY ADV.P.R.SREEJITH, SRI MUHAMMED RAFIQ SPL.G.P. , BY
SR.ADV.SRI SREELAL N.WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28.06.2024, ALONG
WITH WP(C).9652/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED
THE FOLLOWING:
WPC No.9652 of 2023 and conn.cases -: 18 :-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946
WP(C) NO. 23786 OF 2023
PETITIONER:
INDUS CONSUMER PRODUCTS PVT. LTD.,
DOOR NO. X/396-C, KALAVANCODAM PO, CHERTHALA, ALAPPUZHA
REPRESENTED BY ITS MANAGING DIRECTOR, PIN - 688586
BY ADV A.KRISHNAN
RESPONDENTS:
1 DEPUTY COMMISSIONER,MINI CIVIL STATION, OFFICE OF
DEPUTY COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE,
BSNL BHAVAN, EXCHANGE ROAD, ALAPPUZHA, PIN - 688003
2 JOINT COMMISSIONER (APPEALS II)
CENTRAL TAX CENTRAL EXCISE & CUSTOMS, CENTRAL REVENUE
BUILDING, I.S. PRESS ROAD, KOCHI, PIN - 682018
3 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
BY ADVS.
SREEJITH P. R
MINI GOPINATH -CGC, SR.ADV.SRI SREELAL N.WARRIER
SRI P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
28.06.2024, ALONG WITH WP(C).9652/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.9652 of 2023 and conn.cases -: 19 :-
JUDGMENT
[WP(C) Nos.9652/2023, 9911/2023, 10350/2023, 13242/2023,
13503/2023, 14297/2023, 14514/2023, 14570/2023, 15467/2023,
16385/2023, 16617/2023, 18231/2023, 20634/2023, 20811/2023,
21402/2023, 22939/2023, 23370/2023, 23786/2023]
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.
DINESH KUMAR SINGH, JUDGE
css/
APPENDIX OF WP(C) 9911/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE FORM GSTR-3B FOR THE MONTH
OF FEBRUARY 2020 SUBMITTED BY THE PETITIONER
Exhibit P1(a) TRUE COPY OF THE FORM GSTR-3B FOR THE MONTH
OF MARCH 2020 SUBMITTED BY THE PETITIONER
ExhibitP2 TRUE COPY OF THE LETTER O.C.NO.91/2022
BEARING DIN: 20221058TI0303222522 DATED
18.10.2022 ISSUED TO THE PETITIONER BY THE
5TH RESPONDENT
ExhibitP3 TRUE COPY OF REPLY DATED 01.11.2022 SUBMITTED
BY THE PETITIONER TO THE 5TH RESPONDENT
ExhibitP4 TRUE COPY OF THE SHOW CAUSE NOTICE NO:
01/2023-GST DATED 03.01.2023 BY THE 5TH
RESPONDENT BEARING DIN: 20230158TI03000E29,
AND RECEIVED BY THE PETITIONER ON 16.01.2023
ExhibitP5 TRUE COPY OF THE REPLY DATED 02.02.2023
SUBMITTED BY THE PETITIONER TO THE 5TH
RESPONDENT
ExhibitP6 TRUE COPY OF THE ORDER PASSED BY THIS
HONORABLE COURT IN W.P.(C) NO.28117 OF 2022
DATED 30.08.2022
APPENDIX OF WP(C) 10350/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73
OF THE GST ACTS FOR 2018-19 DATED: 22.11.2022
Exhibit P1(a) TRUE COPY OF THE SUMMERY OF THE
ORDER/RECOVERY NOTICE ISSUED IN FORM GST DRC-
07 FOR 2018-19 DATED: 05.12.2022
APPENDIX OF WP(C) 13242/2023
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE NOTICE IN FORM GST ASMT-10
DATED 10.05.2022
Exhibit P2 TRUE COPY OF THE INTIMATION IN PART A OF FORM
GST DRC-01 A U/S.73{5) /74(5) DATED
17.01.2023
Exhibit P3 TRUE COPY OF THE FORM GST ASMT-II DATED
28.09.2022
Exhibit P4 TRUE COPY OF THE REPLY IN PART B DATED
10.02.2023
Exhibit P5 TRUE COPY OF THE SHOW CAUSE NOTICE NO.
01/2022-23 DATED: 03.03.2023 [U/S 74 OF CGST
ACT, 2017/KSGST ACT, 2017
APPENDIX OF WP(C) 13503/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE NOTICE DATED 23-03-2023 ISSUED BY
THE 1ST RESPONDENT
APPENDIX OF WP(C) 14297/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 31-03-2022
Exhibit P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DTD. 22-03-2022
Exhibit P3 COPY OF ORDER IN WPC NO. 31157/2022 OF THIS
HON'BLE COURT DTD. 30-09-2022
APPENDIX OF WP(C) 14514/2023
PETITIONER EXHIBITS
Exhibit P1 THE TRUE COPY OF THE ORDER OF ASSESSMENT
DATED 20.12.2022 ISSUED BY THE 4TH RESPONDENT
FOR THE YEAR 2017-18
Exhibit P2 THE TRUE COPY OF THE SUMMARY ORDER OF
ASSESSMENT IN FORM-GST DRC-07 DATED
20.12.2022, ISSUED BY THE 4TH RESPONDENT
ALONG WITH EXT. P1 ORDER
Exhibit P3 TRUE COPY OF THE ORDER DATED 13.04.2023
PASSED BY THE HON'BLE HIGH COURT OF KERALA IN
W.P (C) NO. 13976 OF 2023
APPENDIX OF WP(C) 14570/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF SJHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 03-04-2023
Exhibit P2 COPY OF ORDER IN WPC NO. 32854/2022 OF THIS
HON'BLE COURT DTD. 18-10-2022
APPENDIX OF WP(C) 15467/2023
PETITIONER EXHIBITS
Exhibit P1 A TRUE PHOTOCOPY OF THE GST REGISTRATION
CERTIFICATE OF THE PETITIONER
Exhibit P2 A TRUE PHOTOCOPY OF THE NOTIFICATION
NO.47/2017 INTEGRATED TAX (RATE) DATED
14.11.2017
Exhibit P3 A TRUE COPY OF APPLICATION FOR REFUND DATED
20.01.2020 UNDER SEC.54[3] IN FORM-RFD01 AND
AS PER RULE 89(1) OF CGST RULES, 2017, FOR
THE FINANCIAL YEAR 2018-19 FOR A SUM OF
RS.16,89,688/- BEARING ARN NO.AA320120013221I
Exhibit P4 A TRUE COPY OF AN EXTRACT OF ELECTRONIC
CREDIT LEDGER AVAILABLE IN GST PORTAL
Exhibit P5 A TRUE COPY OF THE WORKINGS OF GST REFUND
CERTIFIED BY A CHARTERED ACCOUNTANT ALREADY
GIVEN ALONG WITH REFUND APPLICATION
Exhibit P6 A TRUE COPY OF THE SHOW CAUSE NOTICE
NO.01/DRC/GST/2021 DATED 16.11.2021
Exhibit P7 A TRUE COPY OF THE REPLY AND OBJECTION TO THE
SHOW CAUSE NOTICE DATED 15.12.2021
Exhibit P8 A TRUE COPY OF DETAILED WORKINGS OF
COMPUTATION
Exhibit P9 A TRUE COPY OF THE ORDER (DRC07) BEARING
NO.3CEETI0501S032200002 ON 31.03.2022 PASSED
Exhibit P10 . A TRUE COPY OF THE APPEAL (FORM GST APL-01]
UNDER RULES 108(1) OF CGST RULES, 2017 BEFORE
THE RESPONDENT NO. 2 DATED 15.06.2022
Exhibit P11 A TRUE COPY OF DRC03 REF. ARN
NO.AD321222004762Q DATED 21/12/2022
Exhibit P12 A TRUE COPY OF ORDER IN APPEAL NO.COC-GST-
000-APP-27/2023/JC DATED 15.02.2023 PASSED BY
THE RESPONDENT NO.2
Exhibit P13 A TRUE COPY OF EXTRACT OF ELECTRONIC LEDGER
Annexure A1 A copy of the Circular No 192/04/2023 - GST
dated 17/7/2023 issued by the Board
APPENDIX OF WP(C) 16385/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE REGISTERATION CERTIFICATE IN
FORM REG -06 DATED 23.11.2021 ISSUED BY THE
4TH RESPONDENT
Exhibit P2 TRUE COPY OF THE RECOVERY LETTER BEARING DIN
20230385TJ0105999DE5 DATED 08.03.2023 ISSUED
BY THE 3RD RESPONDENT
Exhibit P3 TRUE COPY OF THE CA CERTIFICATE DATED
30.03.2023 ISSUED BY MR. NISHANTH SEBASTIAN
JOSE
Exhibit P4 A TRUE COPY OF THE PRESS RELEASE DATED
04.05.2018
Exhibit P5 A TRUE COPY OF THE INTERIM ORDER DATED
18.01.2023 IN WP(C) NO 1604 OF 2023
APPENDIX OF WP(C) 16617/2023
PETITIONER EXHIBITS
Exhibit P1 NOTICE DATED 22-11-2022 ISSUED BY THE 1ST
RESPONDENT.
Exhibit P2 REPLY TO EXT-P1 DATED 16-01-2023 FILED BY THE
PETITIONER.
Exhibit P3 ORDER DATED 07-03-2023 ISSUED BY THE 1ST
RESPONDENT.
Exhibit P4 COPY OF THE INTERIM ORDER IN WP(C) NO.
7057/2022 DATED 03-03-2022 PASSED BY THE
HON'BLE HIGH COURT OF KERALA.
APPENDIX OF WP(C) 18231/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
28/04/2023
Exhibit P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN WP(C) 31219/2022 DATED
6.10.2022
Exhibit P3 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS
HON'BLE COURT IN AND WP(C) 32854/2022 DATED
18.10.2022
APPENDIX OF WP(C) 20634/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DTD. 25-02-2022
Exhibit P2 COPY OF APPELLATE ORDER IN GSTA (ALPY)
136/2022 ISSUED BY THE 2ND RESPONDENT DTD.
20-08-2022
Exhibit P3 COPY OF ORDER IN WPC NO. 29479/2022 OF THIS
HON'BLE COURT DTD. 16-09-2022
Exhibit P4 COPY OF ORDER IN WPC NO. 286/2023 OF THIS
HON'BLE COURT DTD. 06-01-2023
APPENDIX OF WP(C) 20811/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ORDER NO. 32ALUPH2718P1ZM/2017-18
ISSUED BY THE 1ST ISSUED BY THE 1ST
RESPONDENT DTD. 18-02-2022
Exhibit P2 COPY OF APPELLATE ORDER IN GSTA
(ALPY)111/2022 ISSUED BY THE 2ND RESPONDENT
DTD. 20-08-2022
Exhibit P3 COPY OF ORDER IN WPC NO. 34128/2022 OF THIS
HON'BLE COURT DTD. 28-10-2022
Exhibit P4 COPY OF ORDER IN WPC NO. 29479/2022 OF THIS
HON'BLE COURT DTD. 16-09-2022
Exhibit P5 COPY OF ORDER IN WPC NO. 2557/2023 OF THIS
HON'BLE COURT DTD. 27-01-2023
APPENDIX OF WP(C) 21402/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE REGISTRATION CERTIFICATE
ISSUED ON 17-07-2018 TO THE PETITIONER
Exhibit P2 TRUE COPY OF THE ORDER-IN-ORIGINAL
NO.84/GST/AC/DIV/2022-23 DATED 30-03-2023
ISSUED BY THE 1ST RESPONDENT TO THE
PETITIONER
Exhibit P3 TRUE COPY OF THE PRESS RELEASE ISSUED BY THE
CBIC DATED 04-05-2018.
Exhibit P4 COPY OF THE INTERIM ORDER PASSED IN W.P.
(C).11086/ 2022 DATED 31-03-2022
APPENDIX OF WP(C) 22939/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SHOW-CAUSE NOTICE DATED 15-06-
2023 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 COPY OF THE INTERIM ORDER IN WP(C) NO.
20441/2023 DATED 23-06-2023 PASSED BY THE
HON'BLE HIGH COURT OF KERALA
APPENDIX OF WP(C) 23370/2023
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE RECOVERY NOTICE NO.
AR/GST/32AHMPA6663J1ZA/37/2023-24 DATED
3..7..2023 ISSUED BY THE 2ND RESPONDENT
Exhibit-P2 TRUE OF THE ASSESSMENT ORDER FOR 2018-
19/2022-23 ALONG WITH FORM GST DRC 07 DATED
15..11..2022 UPLOADED IN THE GST PORTAL
ISSUED BY THE 1ST RESPONDENT.
Exhibit-P3 TRUE COPY OF THE ASSESSMENT ORDER FOR 2019-
20/2022-23 ALONG WITH FORM GST DRC 07 DATED
15..11..2022 UPLOADED IN THE GST PORTAL
ISSUED BY THE 1ST RESPONDENT.
Exhibit-P 4 TRUE COPY OF ORDER DATED 10..11..2022 IN W.P.
(C) 24243/2022 PASSED BY THIS HON'BLE COURT.
APPENDIX OF WP(C) 23786/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF ORDER DATED 26.4.2018,
NO.06/2018,ISSUED BY 1ST RESPONDENT
Exhibit P2 TRUE COPY OF ORDER IN APPEAL NO.
01/GST/TVN/ADC/2018R DATED 30.3.2021,ISSUED
BY 2ND RESPONDENT NO.06/2018, BEFORE 2ND
RESPONDENT
Exhibit P3 TRUE COPY OF THE NOTIFICATION NO.131/2016-
CUSTOMS (N.T) DATED .31.10.2016
Exhibit P4 TRUE COPY OF THE NOTIFICATION NO.59/2017-
CUSTOMS (N.T) DATED .29.6.2017
APPENDIX OF WP(C) 9652/2023
PETITIONER EXHIBITS
Exhibit P1 COPYOF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 24-03-2022
Exhibit P2 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT
DTD. 21-02-2023
Exhibit P3 COPY OF ORDER IN WPC NO. 31157/2022 OF THIS
HON'BLE COURT DTD. 30-09-2022
