K.P.Cars Private Ltd vs Union Of India
2024 Latest Caselaw 27391 Ker

Kerala High Court

K.P.Cars Private Ltd vs Union Of India on 11 September, 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 11th day of September 2024 / 20th Bhadra, 1946
                  CM.APPL.NO.1/2024 IN WA NO. 1353 OF 2024
 (ARISING FROM JUDGMENT DATED 12.06.2024 IN WP(C) 17430/2021 OF THIS COURT)
APPELLANT/APPELLANT:

     K.P.CARS PRIVATE LTD.,228/1,AUDI KOCHI,VYTILLA, AOOR, BY PASS ROAD,
     MARADU, ERNAKULAM-682304, REPRESENTED BY MANAGING DIRECTOR MR.BHARAT
     K PATEL, AGED 58 YEARS, S/O.SHRI KANTILA PRANLAL PATEL, RESIDING AT
     10A, UPARIKA MALIKA, PANDIT KARUPPAN RD, THEVARA, ERNAKULAM-682013.,
     PIN - 682013

RESPONDENTS/RESPONDENTS:

  1. UNION OF INDIA,REP. BY SECRETARY,MINISTRY OF FINANCE,NO.136-A,NORTH
     BLOCK,NEW DELHI,PIN-110001
  2. STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO GOVERNMENT,STATE
     GOODS & SERVICE TAX DEPARTMENT,TAX
     TOWERS,KARAMANA,THIRUVANANTHAPURAM,PIN-682031
  3. STATE TAX OFFICER,STATE GST DEPARTMENT OF KERALA,SQUAD
     NO.VI,ERNAKULAM AT MINI CIVIL STATION,ALUVA, PIN - 683101
  4. GST COUNCIL CHAIRMAN,OFFICE OF THE GST COUNCIL SECRETARIAT,5TH
     FLOOR,TOWER II,JEEVAN BHARTI BUILDING,JANPATH ROAD,CONNAUGHT
     PLACE,NEW DELHI,PIN-110001
  5. ZENICA CARS INDIA PVT.LTD.,(AUDI GURGAON) ORCHID CENTER
     SECTOR-53,GOLF COURSE ROAD,GURGAON REPRESENTED BY AUTHORIZED
     OFFICER,GSTIN/UN:06AAACZ2881K1ZZ.,PIN-122001
  6. SQUADRON PROTECTIVE FORCE PVT.LTD.,SURYAKANTHI OFFICE COMPLEX,ROOM
     NO.111,TALI, CHALAPPURAM CROSS ROAD,CALICUT-673002,REPRESENTED BY
     AUTHORIZED OFFICER, GSTIN-32AAXCS6026QIZJ., PIN - 673002
  7. M/S.VIJAYAGEETHAM LOGISTICS,MGHS ROAD,NEAR INDIAN OVERSEAS
     BANK,KANIYAPURAM,TRIVANDRUM-695301,REPRESENTED BY AUTHORIZED
     OFFICER, GSTIN-32AHMPV5794M3ZB., PIN - 695301
  8. CONCEPT ON WHEELS, VETTUR ROAD, KAZHAKUTTAM, TRIVANDRUM-695582,
     REPRESENTED BY AUTHORIZED OFFICER, GSTIN-32AAKFC3043PIZD., PIN -
     695582

     Application praying that in the circumstances stated in the
affidavit filed therewith the High Court be pleased to condone delay of 51
days in filing this appeal in the interest of justice.
     This Application coming on for orders upon perusing the application
and the affidavit filed in support thereof, and upon hearing the arguments
of M/S.LIZA MEGHAN CYRIAC, IRENE BABU, JOLLY JOHN, HARIKRISHNA S. & MEHNAZ
P. MOHAMMED, Advocates for the petitioner, the court passed the following:
                DR. A.K.JAYASANKARAN NAMBIAR
                                              &
                          SYAM KUMAR V.M, JJ.
                ---------------------------------------------------------
                     Writ Appeal No.1353 of 2024
                ---------------------------------------------------------
              Dated this the 11th day of September, 2024


                                      ORDER

Dr. A.K.Jayasankaran Nambiar, J.

The above application is filed to condone the delay of 51 days

in filing the Writ Appeal.

Heard. Taking note of the averments in the affidavit filed in

support of the delay condonation application, delay is condoned.

Writ Appeal

Post for admission on 25.09.2024

Sd/-

DR. A.K.JAYASANKARAN NAMBIAR JUDGE

Sd/-

SYAM KUMAR V.M. JUDGE

smm