M/S.Kaypee Traders vs Union Of India
2024 Latest Caselaw 18763 Ker

Kerala High Court

M/S.Kaypee Traders vs Union Of India 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. 4613 OF 2024
PETITIONER/S:

            STERLING COCONUT AND OILS AND CAKES PVT. LTD.
            REGISTERED OFFICE AT 21/91, PERUMBILLISSERY
            WEST,CHEVOOR, THRISSUR, REPRESENTED BY ITS DIRECTOR
            SRI.V. P. RAPHAEL, PIN - 680561
            BY ADVS.
            A.C.VENUGOPAL
            VIDHYA. A.C


RESPONDENT/S:

    1       THE SUPERINTENDENT CENTRAL TAX AND EXCISE
            OFFICE OF THE SUPERINTENDENT, CENTRAL TAX AND EXCISE,
            AMBALLUR RANGE, 1ST FLOOR, KOOVAKKADEN ARCADE, NH ROAD,
            AMBALLUR, THRISSUR., PIN - 680301
    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 AND 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 M.S.AMAL DHARSAN


OTHER PRESENT:

            SRI.MUHAMED RAFIQ-SPL.GP, SR.ADV.SREELAL N.WARRIER


     THIS   WRIT   PETITION   (CIVIL)   HAVING   BEEN   FINALLY   HEARD   ON
28.06.2024, ALONG WITH WP(C).5023/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                 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. 5023 OF 2023
PETITIONER/S:

            K.B. AMALKRISHNA, PROPRIETOR
            AGED 42 YEARS
            M/S AMAL PLYWOOD, PALARIVATTOM, ERNAKULAM, PIN - 682025
            BY ADVS.
            P.S.SOMAN
            T.RADHAMONY


RESPONDENT/S:

    1       1. SUPERINTENDENT, CENTRAL TAX & CENTRAL EXCISE
            ERNAKULAM RANGE-3, CENTRAL EXCISE BHAVAN, KATHRIKADAVU,
            KOCHI, PIN - 682017
    2       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 CENTRAL TAX & CENTRAL
            EXCISE,
            OFFICE OF THE CHIEF COMMISSIONER, CENTRAL REVENUE
            BUILDING, I S PRESS ROAD, KOCHI, PIN - 682018
            BY ADV SREEJITH P. R, BY GOVT.PLEADER SRI MUHAMMED RAFIQ


     THIS WRIT PETITION (CIVIL) HAVING       HAVING BEEN FINALLY HEARD
ON ON 28.06.2024, ALONG WITH WP(C).4613/2024 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                 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. 8859 OF 2020
PETITIONER/S:

            STAR INDIA CONVEYORS,
            8/1052, NIDA, KANJIKODE, PALAKKAD, REPRESENTED BY ITS
            MANAGING PARTNER, K.I.HASHIM.
            BY ADVS.
            SMT.MEERA V.MENON
            SMT.K.KRISHNA


RESPONDENT/S:

    1       THE SUPERINTENDENT OF CENTRAL EXCISE AND CENTRAL TAX,
            PALAKKAD SOUTH RANGE, C.R.BUILDING, METTUPPALAYAM
            STREET, PALAKKAD-678001.
    2       CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
            GST POLICY WING, NORTH BLOCK, NEW DELHI-110001,
            REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
    3       STATE OF KERALA,
            REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT. ,
            GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695001.
            BY ADV SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE
            AND CUSTOMS, BY MUHAMMED RAFIQ-SPL.G.P., SR.ADV.SREELAL
            N.WARRIER


     THIS WRIT PETITION (CIVIL) HAVING     HAVING BEEN FINALLY HEARD
ONON 28.06.2024, ALONG WITH WP(C).4613/2024 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                 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. 26639 OF 2023
PETITIONER/S:

            ASIA TECH
            KALARICKAL, KANJIKUZHY P O, PUNNAYAR, IDUKKI DISTRICT,
            REPRESENTED BY ITS PROPRIETOR SRI. DAVID K X, PIN -
            685606
            BY ADVS.
            AJI V.DEV
            P.S.JOSEPH ANTONY
            ALAN PRIYADARSHI DEV
            S.SAJEEVAN


RESPONDENT/S:

    1       THE SUPRERINDENDENT
            CENTRAL TAX & CENTRAL EXCISE, THODUPUZHA RANGE,
            NEEROLIKKAL BUILDING, MANAKAD 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 MUHAMMED RAFIQ SPL.G.P., SR.ADV.SRI SREELAL N.WARRIER,
     THIS WRIT PETITION (CIVIL) HAVING     HAVING BEEN FINALLY HEARD
ON ON 28.06.2024, ALONG WITH WP(C).4613/2024 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                 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. 36032 OF 2022
PETITIONER/S:

            SHEREEF.P.S..
            AGED 53 YEARS
            PROPRIETOR, M/S. AMANA ALUMINIUM CENTER NEAR PERUMANNA
            KLARI SERVICE CO-OPERATIVE BANK, CHETTIYAMKINAR,
            KOZHICHENA KUTTIPALA ROAD, P.O.KLARI, MALAPPURAM, PIN -
            676501
            BY ADVS.
            MEERA V.MENON
            R.SREEJITH
            K.KRISHNA


RESPONDENT/S:

    1       STATE TAX OFFICER,
            STATE GST DEPARTMENT, MINI CIVIL STATION, TIRURANGADI,
            MALAPPURAM, PIN - 676306
    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
            DEPTARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN
            - 695001
            BY ADV R.HARISHANKAR, SRI P.R.SREEJITH, SRI.MUHAMMED
            RAFIQ,SPL.G.P., SR.ADV.SREELAL N.WARRIER


     THIS WRIT PETITION (CIVIL) HAVING     HAVING BEEN FINALLY HEARD
ONON 28.06.2024, ALONG WITH WP(C).4613/2024 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                 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. 10220 OF 2024
PETITIONER/S:

            M/S.KAYPEE TRADERS,
            24/387,OLAYIL, THEVALLY, KOLLAM,REPRESENTED BY ITS
            MANAGING PARTNER,K.P.RAMACHANDAN NAIR, PIN - 691019
            BY ADVS.
            BOBBY JOHN
            S.AJAYGHOSH KUMAR
            VENKIDESWARAN.S
            FEVITHA K VISWAM


RESPONDENT/S:

    1       UNION OF INDIA,REPRESENTED BY ITS SECRETARY TO
            GOVERNMENT,FINANCE DEPARTMENT, RAJPATH MARG,CENTRAL
            SECRETARIAT, PIN - 110001
    2       THE ASSISTANT COMMISSIONER,CENTRAL TAX& CENTRAL EXCISE,
            KOLLAM DIVISION,
            ST.MARY'S BUILDING, KADAPPAKADA, KOLLAM, PIN - 691009
    3       THE SUPERINTENDENT (ADJUDICATION), O/O THE
            COMMISSIONER, CENTRAL GST & CENTRAL EXCISE,
            ST.MARY'S BUILDING, KADAPPAKADA, KOLLAM, PIN - 691009
    4       THE CENTRAL BOARD OF INDIRECT TAXES AND
            CUSTOMS,REPRESENTED BY THE PRINCIPAL COMMISSIONER GST,
            GST POLICY WING, NO.503, B WING, 5TH FLOOR, 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 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
            BY ADV P.R SREEJITH, SR.ADV.SREELAL N.WARRIER, SRI
            MUHAMMED RAFIQ - SPL.G.P.


     THIS WRIT PETITION (CIVIL) HAVING     HAVING BEEN FINALLY HEARD
ON ON 28.06.2024, ALONG WITH WP(C).4613/2024 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                 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. 10430 OF 2024
PETITIONER/S:

            ARAMPILLY OUSEPHUNNY THOMAS,
            AGED 80 YEARS
            PROPRIETOR, M/S. ST. THOMAS OIL, XII/353, MELOOR,
            THRISSUR, PIN - 680311
            BY ADVS.
            MEERA V.MENON
            K.KRISHNA
            ACHYUTH MENON
            PARVATHY MENON
            PADMANATHAN K.V.


RESPONDENT/S:

    1       THE SUPERINTENDENT,
            CENTRAL TAX & CENTRAL EXCISE, CHALAKUDY RANGE,1ST
            FLOOR, MAJESTIC SQUARE, NEAR HEAD POST OFFICE,
            CHALAKUDY, THRISSUR, PIN - 680307
    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 J.VISHNU, SR.ADV.SREELAL N.WARRIER, BY
            ADV.MUHAMMED RAFIQ-SPL.G.P., ADV.SRI P.R.SREEJITH


     THIS WRIT PETITION (CIVIL) HAVING     HAVING BEEN FINALLY HEARD
ON ON 28.06.2024, ALONG WITH WP(C).4613/2024 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                 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. 10601 OF 2024
PETITIONER/S:

            RAJEEV S,
            AGED 44 YEARS
            PROPRIETOR ,M/S SURYA TYRES XIV- 488A NEDUMKUNNAM GRAMA
            PANCHAYAT, SURYA BUILDING,KARUKACHAL NEDUMKUNNAM ROAD,
            KOTTAYAM, KERALA, PIN - 686540
            BY ADV DIVYA RAVINDRAN


RESPONDENT/S:

    1       THE ASSISTANT STATE TAX OFFICER ,
            STATE GST DEPARTMENT, FIRST CIRCLE CHANGANACHERRY,
            KOTTAYAM, KERALA, PIN - 686101
    2       CENTRAL BOARD OF INDIRECT TAXES,
            GST POLICY WING, NORTH BLOCK NEW DELHI, REPRESENTED BY
            PRINCIPAL COMMISSIONER, PIN - 110001
    3       STATE OF KERALA ,
            TAXES DEPARTMENT, GOVT. SECRETARIAT, TRIVANDRUM,
            REPRESENTED BY SECRETARY TO GOVERNMENT, PIN - 695001
            SRI P.R.SREEJITH, SC, SR.ADV.SREELAL N.WARRIER, SRI MUHAMMED
            RAFIQ-SPL.G.P.
     THIS WRIT PETITION (CIVIL) HAVING       HAVING BEEN FINALLY HEARD
ON ON 28.06.2024, ALONG WITH WP(C).4613/2024 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                              JUDGMENT

[WP(C) Nos.4613/2024, 5023/2023, 8859/2020, 26639/2023, 36032/2022, 10220/2024, 10430/2024, 10601/2024]

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. 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) 5023/2023

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE REGISTRATION CERTIFICATE ISSUED TO THE PETITIONER Exhibit P2 TRUE COPY OF THE ORDER IN ORIGINAL NO.3/2022/GST/EKM RANGE-3 DATED 30-12-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P3 TRUE COPY OF THE PRESS RELEASE ISSUED BY THE CBIC DATED 04-05-2018.

Exhibit P4 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS COURT IN W.P.(C).11086/ 2022 DATED 31-03-2022 APPENDIX OF WP(C) 8859/2020

PETITIONER EXHIBITS EXHIBIT P1 COPY OF REGISTRATION CERTIFICATE ISSUED BY GOVERNMENT OF INDIA TO THE PETITIONER DATED 07.02.2020.

EXHIBIT P2 COPY OF GSTR-3B RETURN FILED BY THE PETITIONER FOR THE MONTH FEBRUARY 2018. EXHIBIT P2(A) COPY OF GSTR-3B RETURN FILED BY THE PETITIONER FOR THE MONTH MARCH 2018. EXHIBIT P2(B) COPY OF GSTR-3B RETURN FILED BY THE PETITIONER FOR THE MONTH APRIL 2018. EXHIBIT P2(C) COPY OF GSTR-3B RETURN FILED BY THE PETITIONER FOR THE MONTH MAY 2018. EXHIBIT P2(D) COPY OF GSTR-3B RETURN FILED BY THE PETITIONER FOR THE MONTH JUNE 2018. EXHIBIT P2(E) COPY OF GSTR-3B RETURN FILED BY THE PETITIONER FOR THE MONTH JULY 2018. EXHIBIT P2(F) COPY OF GSTR-3B RETURN FILED BY THE PETITIONER FOR THE MONTH AUGUST 2018. EXHIBIT P2(G) COPY OF GSTR-3B RETURN FILED BY THE PETITIONER FOR THE MONTH SEPTEMBER 2018. EXHIBIT P2(H) COPY OF GSTR-3B RETURN FILED BY THE PETITIONER FOR THE MONTH OCTOBER 2018. EXHIBIT P2(I) COPY OF GSTR-3B RETURN FILED BY THE PETITIONER FOR THE MONTH NOVEMBER 2018. EXHIBIT P2(J) COPY OF GSTR-3B RETURN FILED BY THE PETITIONER FOR THE MONTH DECEMBER 2018. EXHIBIT P2(K) COPY OF GSTR-3B RETURN FILED BY THE PETITIONER FOR THE MONTH JANUARY 2019. EXHIBIT P2(L) COPY OF GSTR-3B RETURN FILED BY THE PETITIONER FOR THE MONTH FEBRUARY 2019. EXHIBIT P2(M) COPY OF GSTR-3B RETURN FILED BY THE PETITIONER FOR THE MONTH MARCH 2019. EXHIBIT P3 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED 20.02.2020.

EXHIBIT P3(A) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED 18.02.2020.

APPENDIX OF WP(C) 26639/2023

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73 OF THE GST ACTS FOR 2018-19 DATED: 14-10-2022 Exhibit P1(a) TRUE COPY OF THE SUMMERY OF THE ORDER ISSUED IN FORM GST DRC-07 FOR 2018-19 DATED: 18-10-

APPENDIX OF WP(C) 36032/2022

PETITIONER EXHIBITS Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 29-08-2022 Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 OF THIS HON'BLE COURT DTD. 23-09-2022 APPENDIX OF WP(C) 10220/2024

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE REPLY DATED 03.10.2023 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT Exhibit P2 TRUE COPY OF THE ARGUMENT NOTE DATED 09.11.2023 SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT Exhibit P3 TRUE COPY OF THE ORDER DATED 13.11.2023 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER APPENDIX OF WP(C) 10430/2024

PETITIONER EXHIBITS Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 25-07-2023 Exhibit P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 19-09-2023 Exhibit P3 COPY OF ORDER IN WPC NO. 30146/2022 OF THIS HON'BLE COURT DTD. 23-09-2022 APPENDIX OF WP(C) 10601/2024

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE U/S 73(1) CGST ACT, 2017, ISSUED BY THE 1ST RESPONDENT DATED 19.12.2022 Exhibit P2 TRUE COPY OF THE REPLY 10.1.2023 SUBMITTED BY THE PETITIONER IN RESPONSE TO EXT.P1 Exhibit P3 TRUE COPY OF THE PROCEEDINGS NO.ZD321223037939B DATED 30.12.2023 ISSUED BY THE 1ST RESPONDENT Exhibit P4 TRUE COPY OF THE PROCEEDINGS NO.ZD3201240046052 DATED 5.1.2024 ISSUED BY THE 1ST RESPONDENT Exhibit P5 THE TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED UNDER SECTION 73(1) OF THE ACT FOR THE FY 2018-19 DATED 19.12.2023 Exhibit P6 A TRUE COPY OF THE REPLY FILED BY THE PETITIONER ON 03.01.2024 AGAINST THE EXT P5 SHOW CAUSE NOTICE Exhibit P7 THE TRUE COPY OF THE INTERIM ORDER DATED 07.04.2024 OBTAINED IN W.P(C) NO. 9294/2024 PASSED BY THIS HON'BLE COURT APPENDIX OF WP(C) 4613/2024

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE NOTICE OC NO. 59/2023 DATED 05.06.2023 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT Exhibit P2 TRUE COPY OF THE REPLY DATED 16.06.2023 SENT BY THE PETITIONER TO THE 1ST RESPONDENT Exhibit P3 TRUE COPY OF THE NOTICE OC NO. 65/2023 DATED 10.07.2023 SENT BY THE 1ST RESPONDENT TO THE PETITIONER Exhibit P4 TRUE COPY OF THE REPLY DATED 18.08.2023 SENT BY THE PETITIONER TO THE 1ST RESPONDENT Exhibit P5 TRUE COPY OF THE SHOW CAUSE NOTICE OC NO.

76/2023 DATED 08.09.2023 SENT BY THE 1ST RESPONDENT TO THE PETITIONER Exhibit P6 TRUE COPY OF THE REPLY DATED 28.10.2023 SEND BY THE PETITIONER Exhibit P7 TRUE COPY OF THE HEARING NOTICE OC NO.

105/2023 DATED 03.11.2023 SENT BY THE 1ST RESPONDENT Exhibit P8 TRUE COPY OF THE INVOICE DATED 01.11.2017 ISSUED BY SRI. S. ARUCHAMY, SREE TRADERS Exhibit P9 TRUE COPY OF THE INVOICE DATED 14.11.2017 ISSUED BY SRI. S. ARUCHAMY, SREE TRADERS Exhibit P10 TRUE COPY OF THE BANK STATEMENTS OF THE PETITIONER'S BANK ACCOUNT Exhibit P11 TRUE COPY OF THE ORDER OC NO. 186/2023 DATED 17.11.2023 OF THE 1ST RESPONDENT Exhibit P12 TRUE COPY OF THE DRC-7 RECOVERY NOTICE REF.

NO. ZD 321223036478K DATED 29.12.2023