Kerala High Court
M/S. Thomson Bakers vs The Superintendent 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. 6925 OF 2023
PETITIONER/S:
NALLEPILLI ARUMUGHAN JYOTHIKUMARI
AGED 56 YEARS
PROPRIETRIX OF M/S SRI. AMMAN ENTERPRISES, 4/181,
VILAYAMKODE, KALLEKKAD, PALAKKAD, KERALA, PIN - 678015
BY ADVS.
ELDHO MATHEW
RASMI NAIR T.
RESPONDENT/S:
DEPUTY COMMISSIONER OF STATE TAX
THE DEPUTY COMMISSIONER OF STATE TAX, SPECIAL CIRCLE,
STATE GST DEPARTMENT,, PIN - 678001
OTHER PRESENT:
SRI.MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024,
ALONG WITH WP(C).5437/2023, 12323/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
-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. 5437 OF 2023
PETITIONER/S:
P.M.SUBAIR , MANAGING PARTNER
AGED 62 YEARS
M/S. ANSAR OIL INDUSTRIES, KURICHIPADAM ROAD, NALAM
MILE, ERUMATHALA P.O., ALUVA ,ERNAKULAM, PIN - 683105
BY ADVS.
P.S.SOMAN
T.RADHAMONY
RESPONDENT/S:
1 1. DEPUTY COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE
ALUVA DIVISION, VATHIATTU TOWER, THOTTAKKATTUKARA,
ALUVA, ERNAKULAM, PIN - 683108
2 UNION OF INDIA .
2.REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELH, PIN -
110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT
OF REVENUE, (CENTRAL BOARD OF EXCISE & CUSTOMS) NORTH
BLOCK, NEW DELHI, RE PRESENTED BY ITS CHAIRMAN, PIN -
110001
4 GOODS AND SERVICE TAX COUNCIL
5TH FLOOR, TOWER-II, JEEVAN BHARATI BUILDING, JANPATH
ROAD, CONNAUGHT PLACE, NEW DELHI REPRESENTED BY ITS
SCREATARY, PIN - 110001
5 PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX & CENTRAL
EXCISE
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
-3-
OFFICE OF THE CHIEF COMMISSIONER, CENTRAL REVENUE
BUILDING, I S PRESS ROAD, KOCHI, PIN - 682018
BY ADV N.J.ASHWIN; SRI.MUHAMED RAFIQ-SPL.GP; SRI SREELAL
N WARRIER; SRI P R SREEJITH
THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024,
ALONG WITH WP(C).6925/2023 AND CONNECTED CASES, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
-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. 12323 OF 2023
PETITIONER/S:
MR. POOVATHUM CHALIL NASSER,
AGED 53 YEARS
447/A, IV/45, VATTAKANDIPARA, KOZHIKODE, KERALA-67351
REPRESENTED BY ITS PROPRIETOR P.C NASSER.
BY ADVS.
M.K.HAJARA
C.RAMACHANDRAN
AABID ALI K.
RESPONDENT/S:
1 THE SUPERINTENDENT,
OFFICE OF THE SUPERINTENDENT, CENTRAL TAX AND CENTRAL
EXCISE VADAKARA RANGE, CENTRAL REVENUE BUILDINGS,
CUSTOMS ROAD, THALASSERRY, PIN - 670101
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 TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY ADV K.R.RAJKUMAR; SRI.MUHAMED RAFIQ-SPL.GP; SRI
SREELAL N WARRIER; SRI P R SREEJITH
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
-5-
THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024,
ALONG WITH WP(C).6925/2023 AND CONNECTED CASES, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
-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. 17709 OF 2023
PETITIONER/S:
M/S. THOMSON BAKERS
57-61, INTERNATIONAL SHOPPING MALL MANJADI, THIRUVALLA
PATHANAMTHITTA REPRESENTED BY ITS MANAGING PARTNER
JAGAN THOMAS, PIN - 689101
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENT/S:
1 THE SUPERINTENDENT
CENTRAL GST & CENTRAL EXCISE THIRUVALLA RANGE,
CENTRAL TOWER M.C.ROAD, THIRUVALLA PATHANAMTHITTA,
PIN - 689101
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; SRI SREELAL N WARRIER; SRI P R
SREEJITH
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
-7-
THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024,
ALONG WITH WP(C).6925/2023 AND CONNECTED CASES, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
-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. 18322 OF 2023
PETITIONER/S:
MOHAMED SALEEM,
AGED 57 YEARS
S/O. E.P. MUTHUROWTHER, PROPRIETOR, M/S. EPM TRADERS,
5/296, PUDUNAGARAM P.O, PALAKKAD, PIN - 678503
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENT/S:
1 THE ASSISTANT COMMISSIONER,
CENTRAL TAX AND CENTRAL EXCISE, AUDIT CIRCLE-7,
PALAKKAD, PIN - 678001
2 THE DEPUTY COMMISSIONER,
CENTRAL TAX AND CENTRAL EXCISE, PALAKKAD DIVISION, C R
BUILDINGS, METTUPALAYAM STREET, PALAKKAD -678001
BY ADV I.SHEELA DEVI; SRI SREELAL N WARRIER; SRI P R
SREEJITH
THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024,
ALONG WITH WP(C).6925/2023 AND CONNECTED CASES, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
-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. 23379 OF 2023
PETITIONER/S:
M/S.NEERAKKAL LATEX (P) LTD.,
8/287, NEERAKKAL, MUTTUCHIRA, KOTTAYAM, REPRESENTED
BY ITS MANAGING DIRECTOR, N.J.JAMES, PIN - 686613
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENT/S:
1 THE SUPERINTENDENT,
CENTRAL TAX & CENTRAL EXCISE, PALA RANGE, 3RD FLOOR,
MAREENA TOWERS, KATTAKKAYAM ROAD, PALA, KOTTAYAM,
PIN - 686575
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. SECRETARIATE, THIRUVANANTHAPURAM, PIN - 695001
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
-10-
BY ADVS. SHRI.V.GIRISHKUMAR, CGC
P.R.SREEJITH; SRI.MUHAMED RAFIQ-SPL.GP; SRI SREELAL N
WARRIER;
THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024,
ALONG WITH WP(C).6925/2023 AND CONNECTED CASES, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
-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. 25105 OF 2023
PETITIONER/S:
ASSA ALLAKAPPALLIL PRABHAKARASN ALIAS ASHA A.P
AGED 54 YEARS
JITHOOS, MUHAMMA P.O., ALAPPUZHA., PIN - 688525
BY ADVS.
B.ASHOK SHENOY
K.P.MEHABOOB SHERIFF
P.S.GIREESH
ARJUN R NAIK
THEJALAKSHMI R.S.
RESPONDENT/S:
1 THE JOINT COMMISSIONER (APPEALS) II
STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM., PIN
- 691002
2 THE STATE TAX OFFICER (WORKS CONTRACT)
OFFICE OF THE ASSISTANT COMMISSIONER, STATE GOODS AND
SERVICES TAX DEPARTMENT (WORKS CONTRACT), BSNL
BHAVAN, HEAD POST OFFICE ROAD, ALAPPUZHA., PIN - 688001
3 THE STATE TAX OFFICER (ARREAR RECOVERY)
OFFICE OF THE JOINT COMMISSIONER, TAX PAYER SERVICES,
STATE GOODS AND SERVICES TAX DEPARTMENT, BSNL
BHAVAN, HEAD POST OFFICE ROAD, ALAPPUZHA., PIN - 688001
4 STATE OF KERALA
REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM., PIN -
695001
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
-12-
5 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, GOVERNMENT
OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NEW
DELHI., PIN - 110001
BY ADV K.ARJUN VENUGOPAL; SRI.MUHAMED RAFIQ-SPL.GP;
SRI SREELAL N WARRIER; SRI P R SREEJITH
THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024,
ALONG WITH WP(C).6925/2023 AND CONNECTED CASES, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
-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. 28648 OF 2023
PETITIONER/S:
M/S. NAV BSA ENTERPRISES
MAIN ROAD, ANNAMANADA P.O , THRISSUR REPRESENTED BY
ITS PARTNER SOPHY BYJU , AGED 54 YEARS, W/O BYJU P. BABY,
PIN - 680741
BY ADV SANTHOSH P.ABRAHAM
RESPONDENT/S:
1 THE SUPERINTENDENT OF CENTRAL GST
KODUNGALLUR RANGE, 4 TH FLOOR EDISON FOUR-FIVE,
PADAKULAM ROAD, KODUNGALLUR, PIN - 680664
2 THE COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE
O/O THE COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE
I.S. PRESS ROAD, ERNAKULAM, KOCHI, PIN - 682018
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY THE PRINCIPAL COMMISSIONER (GST), PIN - 110001
4 UNION OF INDIA
REPRESENTED BY THE SECRETARY TO GOVERNMENT MINISTRY
OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK, NEW
DELHI, PIN - 110001
5 STATE OF KERALA
REPRESENTED BY THE SECRETARY TO GOVERNMENT TAXES
DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM.,
PIN - 695001
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
-14-
SRI.MUHAMED RAFIQ-SPL.GP; SRI SREELAL N WARRIER; SRI P R
SREEJITH
THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024,
ALONG WITH WP(C).6925/2023 AND CONNECTED CASES, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
-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. 30573 OF 2023
PETITIONER/S:
SAIDALY BABU
AGED 46 YEARS
SON OF T BAVA SAIDALY PROPRIETOR, ESS BEE PLYWOOD
INDUSTRIES, CHOORAKODE, PATTIMOTTOM ERNAKULAM, PIN -
683562
BY ADVS.
K.P.PRADEEP
SANAND RAMAKRISHNAN
HAREESH M.R.
T.T.BIJU
T.THASMI
M.J.ANOOPA
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK ,
NEW DELHI, PIN - 110001
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE
GOVERNMENT OF INDIA, NORTH BLOCK , NEW DELHI- ,
REPRESENTED BY ITS CHAIRMAN, PIN - 110001
3 CHIEF COMMISSIONER OF CENTRAL TAXES
[(CGST) & CENTRAL EXCISE)], CENTRAL REVENUE BUILDINGS,
I.S. PRESS ROAD, COCHIN ERNAKULAM, PIN - 682018
4 SUPERINTENDENT
CENTRAL TAX AND CENTRAL EXCISE, KIZHAKKAMBALAM
RANGE, KIZHAKKAMBALAM, ERNAKULAM, PIN - 683562
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
-16-
5 GOODS AND SERVICE TAX COUNCIL
GOVERNMENT OF INDIA OFFICE OF THE GST COUNCIL
SECRETARIAT 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING,
JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI- REPRESENTED
BY ITS ADDITIONAL SECRETARY, PIN - 110001
6 GOODS AND SERVICES TAX NETWORK
EAST WING, 4TH FLOOR, WORLD MARK - 1, AEROCITY, NEW
DELHI - REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, PIN -
110037
7 STATE OF KERALA
REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT
SECRETARIATE, THIRUVANANTHAPURAM- KERALA, PIN -
695001
8 COMMISSIONER OF KERALA STATE GST
KERALA STATE GST DEPARTMENT TAX TOWERS, KILLIPALAM,
KARAMANA.P.O. THIRUVANANTHAPURAM, KERALA, PIN -
695002
SRI.MUHAMED RAFIQ-SPL.GP; SRI SREELAL N WARRIER; SRI P R
SREEJITH
THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024,
ALONG WITH WP(C).6925/2023 AND CONNECTED CASES, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
-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. 4437 OF 2024
PETITIONER/S:
PARVATHY R S, AGED 34 YEARS, W/O IMON.T.D, THANISSERY
HOUSE, PALLIKUNNU, VARANDARAPPILLY P.O, THRISSSUR,
KERALA - 680303. MANAGING PARTNER OF M/S TANISSERY
STORES,THANISSERY BUILDING, VARANDARAPPILLY P.O,
THRISSSUR, KERALA, PIN - 680303
BY ADV NIFFIN P. KAREEM
RESPONDENT/S:
1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, STATE
GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS,
KARAMANA, THIRUVANANATHAPURAM -695002. REPRESENTED
BY GOVERNMENT PLEADER, HIGH COURT OF KERALA,
ERNAKULAM, PIN - 682031
2 JOINT COMMISSIONER,
OFFICE OF THE JOINT COMMISSIONER, STATE GOODS AND
SERVICES TAX DEPARTMENT, KERALA, THIRD FLOOR, STATE
GST COMPLEX, POOTHOLE, THRISSUR, PIN - 680004
3 STATE TAX OFFICER -II,
OFFICE OF THE STATE TAX OFFICER -II, DEPARTMENT OF SGST
KERALA, CHALAKUDY, PIN - 680307
SRI.MUHAMED RAFIQ-SPL.GP;
THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024,
ALONG WITH WP(C).6925/2023 AND CONNECTED CASES, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
-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. 35785 OF 2023
PETITIONER/S:
K. PRASAD KINI, AGED 59 YEARS
S/O. Y. KRISHNA KINI, PROPRIETOR, MARKET ROAD, SVD
BUILDING, KAYAMKULAM, PIN - 690502
BY ADV A.KRISHNAN
RESPONDENT/S:
1 STATE TAX OFFICER,
STATE GOODS & SERVICE TAX DEPARTMENT, MINI CIVIL
STATION, KAYAMKULAM, PIN - 690502
2 THE JOINT COMMISSIONER (APPEALS),
STATE GOODS & SERVICE TAX DEPARTMENT, 1ST FLOOR,
COLLETORATE, KOTTAYAM, PIN - 686002
SRI.MUHAMED RAFIQ-SPL.GP;
THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024,
ALONG WITH WP(C).6925/2023 AND CONNECTED CASES, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
-19-
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. 40082 OF 2022
PETITIONER/S:
BIJU VARGHESE, AGED 51 YEARS, PROPRIETOR, M/S. NOVO
COMPUTERS, XIX/63, 1ST FLOOR, AFFRA PLAZA, BRDIGE ROAD,
ALUVA, ERNAKULAM., PIN - 683101
BY ADV SANTHOSH P.ABRAHAM
RESPONDENT/S:
1 THE SUPERINTENDENT,
CENTRAL TAX AND CENTRAL EXCISE, ALUVA RANGE,
VATHIATTU TOWER, THOTTAKKATTUKARA, ALUVA,
ERNAKULAM., PIN - 683108
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED
BY THE PRINCIPAL COMMISSIONER., PIN - 110001
3 STATE OF KERALA
REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM., PIN - 695001
BY ADVS. SRI.MUHAMED RAFIQ-SPL.GP; SRI SREELAL N
WARRIER; SRI P R SREEJITH
ADV. P.G. JAYASHANKAR PGJ
THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024,
ALONG WITH WP(C).6925/2023 AND CONNECTED CASES, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
-20-
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. 9881 OF 2024
PETITIONER/S:
M/S KAYPEE METALS AND ALLOYS PRIVATE LTD
XVII/1786, MAIN ROAD, KOLLAM ,REPRESENTED BY ITS
MANAGING DIRECTOR, K.P.RAMACHANDAN NAIR, PIN - 691001
BY ADVS. BOBBY JOHN, S.AJAYGHOSH KUMAR
FEVITHA K VISWAM
RESPONDENT/S:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT,FINANCE
DEPARTMENT, RAJPATH MARG,CENTRAL SECRETARIAT,NEW
DELHI, PIN - 110001
2 THE ADDITIONAL COMMISSIONER CENTRAL GST & CENTRAL
EXCISE, THIRUVANANTHAPURAM
P.B.NO.13,GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM, PIN - 695001
3 THE SUPERINTENDENT (ADJUDICATION), O/O THE
COMMISSIONER, CENTRAL GST & CENTRAL
EXCISE,THIRUVANANTHAPURAM
P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM, PIN - 695001
4 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST
GST POLICY WING, NO.503, B WING, 5THFLOOR, CBIC, HUDCO
VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM,NEW
DELHI, PIN - 110066
5 STATE OF KERALA,
REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
-21-
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
6 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
DEPARTMENT
9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695002
SRI.MUHAMED RAFIQ-SPL.GP; SRI SREELAL N WARRIER; SRI P R
SREEJITH
THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024,
ALONG WITH WP(C).6925/2023 AND CONNECTED CASES, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
-22-
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. 10148 OF 2024
PETITIONER/S:
UTTOLY GOPALAN SHAJU,
AGED 54 YEARS
PROPRIETOR, M/S. ARROW COMMUNICATION, 1/322/F,
PYRAMID TOWER, KALLUR ROAD, AMBALLUR, THRISSUR, PIN -
680302
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
ACHYUTH MENON
PARVATHY MENON
PADMANATHAN K.V.
RESPONDENT/S:
1 THE STATE TAX OFFICER-3,
STATE GOODS & SERVICES TAX DEPARTMENT, IRINJALAKUDA,
THRISSUR DISTRICT, THRISSUR, PIN - 680004
2 STATE TAX OFFICER,
TAXPAYER SERVICES CIRCLE, STATE GOODS & SERVICES TAX
DEPARTMENT, IRINJALAKUDA, THRISSUR, PIN - 680004
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
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
-23-
5 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV DENNIS VARGHESE; SRI.MUHAMED RAFIQ-SPL.GP; SRI
SREELAL N WARRIER; SRI P R SREEJITH
THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024,
ALONG WITH WP(C).6925/2023 AND CONNECTED CASES, THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
-24-
JUDGMENT
[WP(C) Nos.6925/2023, 5437/2023, 12323/2023,
17709/2023, 18322/2023, 23379/2023, 25105/2023,
28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022,
9881/2024, 10148/2024]
This batch of writ petitions contains three sets of cases.
In some cases, the respective supplier had remitted the tax
(GST) but not reflected in their return GSTR due to some
technical reasons. Another set of petitioners are those who
have received the goods or services and have valid tax
invoices, proof of payment of the value of goods along with the
GST component to the respective suppliers, but the respective
suppliers had not remitted the GST on the supply made by
them to the petitioners. The third set of petitioners are those
who are in possession of the invoice but have no clear proof of
payment of consideration and tax towards the inward supply
and might not have received goods in their possession. Similar
questions of facts and law involved in these writ petitions were
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
decided by judgment dated 04.06.2024 in W.P.(C)
Nos.31559/2019 and connected matters
2. The operative portion of the judgment reads as
follows:
"99. The Government had realized the difficulty in the initial
rollout 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
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
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
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
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 30th 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.
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
All Interlocutory Applications regarding interim matters
stand closed.
Sd/-
DINESH KUMAR SINGH
JUDGE
jjj
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
APPENDIX OF WP(C) 5437/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE REGISTRATION CERTIFICATE
ISSUED TO THE PETITIONER
Exhibit P2 : TRUE COPY OF THE ORDER IN FORM GST RFD-06
DATED 19-01-2023 ISSUED BY THE 1ST RESPONDENT
REJECTING THE REFUND CLAIM FOR THE MONTH OF
JANUARY, 2022
Exhibit P3 TRUE COPY OF THE ORDER IN FORM GST RFD-06
DATED 19-01-2023 ISSUED BY THE 1ST RESPONDENT
REJECTING THE REFUND CLAIM FOR THE MONTH OF
FEBRUARY AND MARCH, 2022.
Exhibit P4 TRUE COPY OF THE NOTIFICATION NO.5/2017-
CT(RATE) DATED 28-06-2017 ISSUED BY THE 3RD
RESPONDENT
Exhibit P5 TRUE COPY OF THE NOTIFICATION NO,9/2017 - CT(
RATE) DATED 13.07.2022 ISSUED BY THE 3RD
RESPONDENT
Exhibit p6 TRUE COPY OF THE CIRCULAR NO.181/13/2022-GST
DATED 10-11-2022 ISSUED BY THE 3RD RESPONDENT
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
APPENDIX OF WP(C) 12323/2023
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE NOTICE IN FORM GST ASMT-10
DATED 30.06.2022
Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE NO:
03/2022-23/GST ISSUED U/S.73 DATED 21.12.2022
Exhibit P3 A TRUE COPY OF THE REPLY TO THE SHOW CAUSE
NOTICE UNDER FORM GST DRC-06 FILED BY THE
PETITIONER DATED 23.01.2023
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
APPENDIX OF WP(C) 17709/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 08-12-2022
Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER DTD. 04-
01-2023
Exhibit P3 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT DTD. 31-03-2023
Exhibit P4 COPY OF ORDER IN WPC NO. 34128/22 OF THIS
HON'BLE COURT DTD. 28-10-2022
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
APPENDIX OF WP(C) 18322/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF NOTIFICATION NO. 8/17 ISSUED BY
GOVERNMENT OF INDIA, NEW DELHI DTD. 28-06-
Exhibit P2 COPY OF NOTIFICATION NO. 38/17 ISSUED BY
GOVERNMENT OF INDIA, NEW DELHI DTD. 13-10-
Exhibit P3 COPY OF INTIMATION ISSUED BY THE 1ST
RESPONDENT DTD. 11-11-2021
Exhibit P4 COPY OF REPLY FILED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT DTD. 21-12-2021
Exhibit P5 COPY OF NOTICE TO SHOW CAUSE ISSUED BY THE
1ST RESPONDENT DTD,. 25-02-2022
Exhibit P6 COPY OF REPLY FILED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT DTD. 23-01-2023
Exhibit P7 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT
DTD. 30-01-2023
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
APPENDIX OF WP(C) 23379/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DTD. 26-06-2023
Exhibit P2 COPY OF ORDER IN WPC NO. 31157/22 OF THIS
HON'BLE COURT DTD. 30-09-2022
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
APPENDIX OF WP(C) 25105/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER
NO.32ANVPP7060R1Z0/2017-18 DATED 29.1.2022
ISSUED BY 2ND RESPONDENT
Exhibit P2 TRUE COPY OF THE ORDER IN APPEAL
NO.GSTA(ALPY) 41/2022 DATED 15.6.2022 ISSUED BY
1ST RESPONDENT
Exhibit P3 TRUE COPY OF CIRCULAR NO.183/15/2022-GST
DATED 27.12.2022 ISSUED BY PRINCIPAL
COMMISSIONER (GST), CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS, NEW DELHI
Exhibit P4 TRUE COPY OF CERTIFICATE DATED 23.6.2023
OBTAINED FROM THE SUPPLIER, THATTIL
AGENCIES, TRICHUR
Exhibit P5 TRUE COPY OF CERTIFICATE DATED 23.6.2023
OBTAINED FROM THE SUPPLIER, ANUSHA AGENCIES,
OACHIRA
Exhibit P6 TRUE COPY OF NOTICE NO.32ANVPP7060RIZO/2017-
18 DATED 22.5.2023 ISSUED BY 3RD RESPONDENT TO
PETITIONER
Exhibit P7 TRUE COPY OF ORDER DATED 5.6.2023 IN W.P.(C)
NO.17763 OF 2023 OF THIS HON'BLE COURT
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
APPENDIX OF WP(C) 28648/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER IN ORIGINAL NO.01/2023-
GST DATED 30-6-2023 ISSUED BY THE 1ST
RESPONDENT
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
APPENDIX OF WP(C) 30573/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE REGISTRATION CERTIFICATE IN
32ANZPB5388A1ZY ISSUED ON 17-07-2018 OF THE
PETITIONER
Exhibit P2 TRUE COPY OF THE GSTR 3B FOR THE MONTH OF
FEBRUARY, 2019 DATED 30/10/2019
Exhibit P2(a) TRUE COPY OF THE GSTR 3B FOR THE MONTH OF
MARCH, 2019 DATED 30/10/2019
Exhibit P3 TRUE COPY OF THE GSTR 1 FOR THE MONTH OF
FEBRUARY, 2019 DATED 6/5/2019
Exhibit P3(a) TRUE COPY OF THE GSTR 1 FOR THE MONTH OF
MARCH, 2019 DATED 6/5/2019
Exhibit P4 TRUE COPY OF THE FORM GST DRC 01A DATED 24-
07-2023 BY THE 3RD RESPONDENT TO THE
PETITIONER
Exhibit P5 TRUE COPY OF THE ORDER NO 6/2019-CENTRAL TAX
DATED 28-06-2019 ISSUED BY THE GOVERNMENT OF
INDIA
Exhibit P6 TRUE COPY OF THE ORDER NO 10/2019-CENTRAL
TAX DATED 26-12-2019 ISSUED BY THE
GOVERNMENT OF INDIA
Exhibit P7 TRUE COPY OF THE NOTIFICATION NO 15/2020-
CENTRAL TAX DATED 23-03-2020
Exhibit P8 TRUE COPY OF THE INTERIM ORDER DATED 6-09-
2021 IN W.P.(C) NO.18000 OF 2021 GRANTED BY THIS
HON'BLE COURT
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
APPENDIX OF WP(C) 4437/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER NO. 32AAJFT6118M1ZX
DATED 10/01/2022 ISSUED BY 3RD RESPONDENT.
Exhibit P2 TRUE COPY OF THE APPEAL TO APPELLATE
AUTHORITY
Exhibit P3 TRUE COPY OF ORDER IN APPEAL NO.
AD320522000744N DATED 31/05/2023 ISSUED BY
2ND RESPONDENT
Exhibit P4 TRUE COPY OF CERTIFICATE ISSUED BY RELIANCE
RETAIL (COUNTER PARTY) DATED 24/08/2021
Exhibit P5 TRUE COPY OF CERTIFICATE ISSUED BY K.V JOSHY &
C.K. PAUL DATED 19/08/2021
Exhibit P6 TRUE COPY OF CERTIFICATE ISSUED BY SJ
COMBAINES.
Exhibit P7 TRUE COPY OF CIRCULAR NO. 183/15/2022 -GST
DATED 27-12-2022 ISSUED BY CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
Exhibit P8 TRUE COPY OF JUDGEMENT OF THIS HON'BLE IN WP
(C ) NO. 29769 DATED 12/09/2023
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
APPENDIX OF WP(C) 35785/2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER, DATED
25.05.2022, (DEFECT NO. 5 ), FOR THE YEAR 2017-18,
Exhibit P2 THE TRUE COPY OF APPEAL ORDER. DATED
06.05.2023 NO . GSTA (ALPY) 19/2023 ISSUED BY 2ND
RESPONDENT
Exhibit P3 TRUE COPY OF ORDER PASSED BY THIS
HONOURABLE COURT IN W.P..(C) NO.17224/2023 DT.
27.6.2023
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
APPENDIX OF WP(C) 40082/2022
PETITIONER EXHIBITS
Exhibit P-1 TRUE COPY OF FORM GST DRC-01 NO. DIN-
20221158T1020022852F DATED 9.11.2022.
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
APPENDIX OF WP(C) 9881/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
13.01.2023 ISSUED BY THE 2ND RESPONDENT TO
THE PETITIONER
Exhibit P2 TRUE COPY OF THE ARGUMENT NOTE DATED
23.06.2023 SUBMITTED BY THE PETITIONER TO THE
2ND RESPONDENT
Exhibit P3 TRUE COPY OF THE SAID ORDER DATED 09.11.2023
ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
APPENDIX OF WP(C) 10148/2024
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT DTD. 23-06-2022
Exhibit P2 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT
DTD. 16-08-2023
Exhibit P3 COPY OF REAUEST FOR RECTIFICATION FILED BY
THE PETITIOENR DTD. 28-02-2024
Exhibit P4 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT
DTD. 01-03-2024
Exhibit P5 COPY OF ORDER IN WPC NO. 31157/22 OF THIS
HON'BLE COURT DTD. 30-09-2022
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023,
23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023,
40082/2022, 9881/2024, 10148/2024
APPENDIX OF WP(C) 6925/2023
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE LEDGER RECEIPT OF THE
PETITIONERS' FIRM RELATED TO THE FAYAZ
TRADERS.
Exhibit P2 A TRUE COPY OF THE FORM GSTR 3 B OF THE
PETITIONER FOR THE PERIOD OF JULY 2017-18
Exhibit P3 A TRUE COPY OF THE FORM GSTR 3B OF THE
PETITIONER FOR THE PERIOD OF AUGUST FOR THE
FINANCIAL YEAR 2017-18
Exhibit P4 A TRUE COPY OF THE ORDER NO
32AKTPJ2131L1Z4/2017-18 DATED 01.11.2022
Exhibit P5 A TRUE COPY OF THE CIRCULAR NO 183/15/2022-GST
DATED 27.12.2022
