Kerala High Court
Gaiagen Technologies Private Limited vs State Of Kerala on 23 October, 2024
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
Wednesday, the 23rd day of October 2024 / 1st Karthika, 1946
WA NO. 1566 OF 2024
AGAINST JUDGMENT DATED 13-11-2023 ARISING FROM WP(C) 8448/2021 OF THIS COURT
APPELLANT(S)/PETITIONER:
GAIAGEN TECHNOLOGIES PRIVATE LIMITED (EARLIER KNOWN AS PEST CONTROL
INDIA PRIVATE LIMITED) HAVING CORPORATE OFFICE AT 5TH FLOOR,
JAGDAMBA HOUSE, PERU BAUG, GOREGAON EAST, MUMBAI - 400 063
REPRESENTED BY ASSISTANT GENERAL MANAGER MR.AMOGH PRADEEP AIDOOR,
AGED 29 YEARS, 23, SH VIDYADHIRAJ, PLOT 235/8, SECTORS 3, CHARKOP,
KANDIVLI WEST, MUMBAI-400067. NEW ADDRESS (EARLIER KNOWN AS PEST
CONTROL INDIA PRIVATE LIMITED HAVING CORPORATE OFFICE AT 6TH FLOOR,
JAGDAMBA HOUSE, PERU BAUG, GOREGAON EAST, MUMBAI - 400 063
REPRESENTED BY GENERAL MANAGER MR. AMOGH AIDOOR, AGED 32 YEARS,
RESIDING AT SHREE VIDYADHIRAJ CHS, PLOT 235/8, SECTOR 3, CHARKOP,
KANDIVALI WEST, MUMBAI-400067
BY ADVS. M/S. RIJO DOMY & RISHAB S.
RESPONDENTS/RESPONDENT:
1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES(A) DEPARTMENT,
GOVT. OF KERALA, SECRETARIAT, TRIVANDRUM - 695 001., PIN - 695001
2. ASSISTANT COMMISSIONER, SPECIAL CIRCLE-1, SGST COMPLEX, PERUMANOOR
P.O., ERNAKULAM, KOCHI- 682015, PIN-682015
3. THE REGISTRAR, KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, 6TH FLOOR,
SGST DEPARTMENT COMPLEX, THEVARA, KOCHI, PIN-682015
4. UNION OF INDIA, REPRESENTED BY SECRETARY, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN-110001
5. COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, COCHIN
COMMISSIONERATE, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI,
PIN-682018
6. DEPUTY COMMISSIONER (REFUND) OF CGST, MUMBAI WEST, 1ST FLOOR, SHREE
MAHAVIR JAIN VIDYALAYA, C.D. BARFIWALA MARG, JUHU LANE, ANDHERI
(WEST), MUMBAI 400058, PIN-400058
7. STATE TAX OFFICER (WORKS CONTRACT), JOINT COMMISSIONER, STATE GOODS
AND SERVICE TAX DEPARTMENT, SGST COMPLEX, PERUMANOOR, ERNAKULAM-682
015, PIN-682015
8. DEPUTY COMMISSIONER, SPECIAL CIRCLE 1, STATE GST DEPARTMENT,
ERNAKULAM-682018, PIN-682015
BY ADV. SRI. SUVIN R MENON, FOR R5 & R6
Prayer for interim relief in the Writ Appeal stating that in the
circumstances stated in the appeal memorandum, the High Court be pleased
to hold and direct the VAT authorities not to proceed with the matter and
decide on whether the VAT is payable on the activities carried out by the
Appellant or not till the disposal of the present Writ Appeal.
This Writ Appeal coming on for orders on 23-01-2024, upon perusing
the appeal memorandum, the court on the same day passed the following:
DR. A.K.JAYASANKARAN NAMBIAR
&
SYAM KUMAR V.M., JJ.
------------------------------
WA No.1566 of 2024
-------------------------------
Dated this the 23rd day of October, 2024
ORDER
Dr. A.K.Jayasankaran Nambiar, J.
Admit. The learned Government Pleader takes notice for
respondents 1, 2, 7, and 8. Sri.T.C.Krishna, the learned Senior Panel
counsel takes notice for the 4 th respondent. Sri.P.R.Sreejith, the learned
Standing counsel takes notice for respondents 5 and 6.
Post on 06.01.2025 along with WA No.850 of 2024.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR
JUDGE
Sd/-
SYAM KUMAR V.M.
JUDGE
mns
