Jafar Karakkunnel Arshal vs Deputy Commissioner
2024 Latest Caselaw 29878 Ker

Kerala High Court

Jafar Karakkunnel Arshal vs Deputy Commissioner on 22 October, 2024

Author: P Gopinath

Bench: P Gopinath

WP(C) No.24033/2024                        1/3                         Order Date : 22-10-2024

                        IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                        PRESENT
                         THE HONOURABLE MR. JUSTICE GOPINATH P.
                TUESDAY, THE 22ND DAY OF OCTOBER 2024 / 30TH ASWINA, 1946

                      UNNUMB.IA.NO.1/2024 IN WP(C) NO. 24033 OF 2024

   APPLICANTS IN IA/RESPONDENTS IN THE WRIT PETITION:

      1. DEPUTY COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE, PERUMBAVOOR
         DIVISION, G-ARCADE, THOTTUMKAL ROAD, PERUMBAVOOR, ERNAKULAM
         DISTRICT, PIN-683542
      2. COMMISSIONER (GST), GOVERNMENT OF INDIA, MINISTRY OF FINANCE,
         DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
         GST POLICY WING, NEW DELHI, PIN-110001
      3. CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, NEW
         DELHI, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, MINISTRY OF
         FINANCE, PIN-110001
      4. GOODS AND SERVICES TAX NETWORK PVT.LTD EAST WING, 4TH FLOOR, WORLD
         MARK-1, AEROCITY, NEW DELHI, REPRESENTED BY ITS MANAGING DIRECTOR,
         PIN-110037

   RESPONDENT IN IA/PETITIONER IN WRIT PETITION:

          JAFAR KARAKKUNNEL ARSHAL, PROPRIETOR, SPACE ENGINEERS & CONTRACTORS,
          PINAYIL TOWER, NEAR EEC MARKET, BYEPASS ROAD, KEECHERIPPADY, MARKET
          P.O., MUVATTUPUZHA, ERNAKULAM DISTRICT, PIN-686673

        Application praying that in the circumstances stated in the
   affidavit filed therewith the High Court be pleased to it is respectfully
   prayed that a clarification be issued with regarding the sustainability of
   Exhibit P11 order and issue necessary directions for complying with the
   judgment dated 06.09.2024 of this Honourable Court in W.P.(C) 24033/2024,
   so as to secure the interests of justice.

        This Application coming on for orders upon perusing the application
   and the affidavit filed in support thereof, and this Court's Final Order
   dated 06-09-2024 in WP(C) and upon hearing the arguments of SRI. A.K.
   PREETHA, Advocate for petitioners, and of SRI. TOMSON T. EMMANUEL,
   Advocate for the respondent, the court passed the following:
 WP(C) No.24033/2024                           2/3                      Order Date : 22-10-2024




                                       GOPINATH P., J
                               -------------------------------------
                               Un.Numb. I.A.No. 1 of 2024
                                                In
                                 WP(C) No. 24033 of 2024
                               -------------------------------------
                           Dated this the 22nd day of October, 2024


                                           ORDER

The Registry to number the interlocutory application.

Sd/-

GOPINATH P. JUDGE ats WP(C) No.24033/2024 3/3 Order Date : 22-10-2024

APPENDIX OF WP(C) 24033/2024 Exhibit P11 TRUE COPY OF SANCTION ORDER IN FORM GST RFD-06 DATED 27.06.2024 UPLOADED IN THE ONLINE SITE ON 28.06.2024 BY 1ST RESPONDENT, IN REJECTING EXT P8 APPLICATION FOR REFUND.