Kerala High Court
Tirupati Balaji Traders vs Union Of India on 25 September, 2024
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
WA NO. 1345 OF 2024 1 2024:KER:71341
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 25TH DAY OF SEPTEMBER 2024 / 3RD ASWINA, 1946
WA NO. 1345 OF 2024
AGAINST THE JUDGMENT DATED 24.07.2024 IN WP(C) NO.16259 OF
2024 OF HIGH COURT OF KERALA
APPELLANT/PETITIONER:
TIRUPATI BALAJI TRADERS,
REPRESENTED THROUGH ITS MANAGING PARTNER, MAHESH KUMAR
CHANGOIWALA 66/2321, GROUND FLOOR, ARANGATH ROAD,
ERNAKULAM, COCHIN, PIN - 682018
BY ADVS.
SRI.SHERRY SAMUEL OOMMEN
SRI.SUKUMAR NAINAN OOMMEN
SMT.SNEHA MARIYA JAMES
SMT.URMILA.M.G
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE), NO 137, NORTH BLOCK, NEW
DELHI, PIN - 110001
2 STATE OF KERALA
REPRESENTED BY THE SECRETARY TO GOVERNMENT, DEPARTMENT
OF REVENUE SECRETARIAT, KERALA, PIN - 695001
3 THE ADDITIONAL COMMISSIONER,
OFFICE OF THE COMMISSIONER, CENTRAL TAX & CENTRAL
EXCISE, CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI,
PIN - 682018
WA NO. 1345 OF 2024 2 2024:KER:71341
4 THE DEPUTY COMMISSIONER,
TAX PAYER SERVICES, CENTRAL TAX & CENTRAL EXCISE, 4TH
FLOOR, GST BHAVAN, KATHRIKADAVU, KALOOR, KOCHI, PIN -
682017
5 THE ASSISTANT COMMISSIONER,
CENTRAL TAX & CENTRAL EXCISE, CENTRAL REVENUE BUILDING,
IS PRESS ROAD, KOCHI, PIN - 682018
6 THE SUPERINTENDENT, RANGE - 6,
4TH FLOOR, GST BHAVAN, KATHRIKADAVU, KALOOR, KOCHI, PIN
- 682017
7 THE SUPERINTENDENT, RANGE - 2,
4TH FLOOR, GST BHAVAN, KATHRIKADAVU, KALOOR, KOCHI, PIN
- 682017
8 THE ASSISTANT COMMISSIONER - ASSESSMENT,
SPECIAL CIRCLE - II / DEPUTY COMMISSIONER, SGST
THEVARA, PIN - 682015
9 MR VICHITRA NARAYAN PATHAK,
RESOLUTION PROFESSIONAL, GOLDEN TOBACCO LIMITED, 120,
JHARNESHWAR COLONY, MADHUBAN VIHAR, NEAR INTERNATIONAL
SCHOOL HOSHANGABAD ROAD, BHOPAL, PIN - 462047
BY ADV P.R SREEJITH BY GOVERNMENT PLEADER
SRI.V.K.SHAMSUDHEEN, SENIOR
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 25.09.2024,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA NO. 1345 OF 2024 3 2024:KER:71341
JUDGMENT
Pursuant to our order dated 09.09.2024, the appellant has
produced as an annexure to the memo dated 21.09.2024 the copy of the
appeal preferred before the First Appellate Authority, namely, the
Commissioner of Appeals. A hard copy of the appeal is also stated to be
filed before the First Appellate Authority in Cochin. Taking note of the
same, we dispose this Writ Appeal by making the interim order dated
09.09.2024 absolute, and directing the First Appellate Authority before
whom the appellant has preferred the statutory appeal to consider and
pass orders in the said appeal, after hearing the appellant, within three
months from the date of receipt of a copy of this judgment.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR
JUDGE
Sd/-
SYAM KUMAR V.M.
JUDGE
mns
WA NO. 1345 OF 2024 4 2024:KER:71341
PETITIONER ANNEXURES
Annexure A1 A TRUE COPY OF IA(IBC)/1245(AHM)/2023 FILED
BY THE RESPONDENT BEFORE THE HON'BLE NCLT,
AHMEDABAD BENCH ALONG WITH THE ORDER OF THE
HON'BLE NCLT AHMEDABAD DATED 23.07.2024
Annexure A2 A TRUE COPY OF THE JUDGMENT OF THIS HON'BLE
COURT IN WA 429 OF 2024
Annexure A3 A TRUE COPY OF THE JUDGMENT OF THE HON'BLE
CALCUTTA HIGH COURT IN LOKENATH CONSTRUCTION
PRIVATE LIMITED VS TAX/ REVENUE GOVERNMENT OF
WEST BENGAL (2024) 86 GSTL 130
Annexure A4 A TRUE COPY OF THE INSTRUCTION ISSUED BY THE
CENTRAL BOARD OF INDIRECT TAX & CUSTOMS
INCLUDING VIDE INSTRUCTION NO 1083/04/2022-
CX9, DATED 23.5.2022.
Annexure A5 A TRUE COPY OF THE JUDGMENT IN NAHASSHUKOOR
VS ASSISTANT COMMISSIONER AND OTHERS 2023 SCC
ONLINE KER 11369
Annexure A6 A TRUE COPY OF THE THE JUDGMENT IN M TRADE
LINKS VS UNION OF INDIA [2024 KLT ONLINE 1624
Annexure A7 A TRUE COPY OF JUDGMENT IN NATIONAL PLASTO
MOULDING VS STATE OF ASSAM (2024) 21 CENTAX
