Kerala High Court
K.P.Cars Private Ltd vs Union Of India on 25 September, 2024
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
WA NO. 1353 OF 2024 1 2024:KER:71526
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. 1353 OF 2024
AGAINST THE JUDGMENT DATED 12.06.2024 IN WP(C) NO.17430 OF
2021 OF HIGH COURT OF KERALA
APPELLANT/PETITIONER:
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
BY ADVS.
SMT. LIZA MEGHAN CYRIAC
SMT.IRENE BABU
SRI.JOLLY JOHN
SRI.HARIKRISHNA S.
SRI.MEHNAZ P. MOHAMMED
RESPONDENTS/RESPONDENTS:
1 UNION OF INDIA
REP. BY SECRETARY, MINISTRY OF FINANCE, NO.136-A, NORTH
BLOCK, NEW DELHI-110001., 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-683101., PIN - 683101
WA NO. 1353 OF 2024 2 2024:KER:71526
4 GST COUNCIL CHAIRMAN,
OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER
II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT
PLACE, NEW DELHI-110001., 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
BY ADV P.R SREEJITH
BY GOVERNMENT PLEADER SMT. RESMITHA RAMACHANDRAN
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 25.09.2024,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA NO. 1353 OF 2024 3 2024:KER:71526
JUDGMENT
The issue involved in this Writ Appeal is squarely covered against
the appellant by the decision of the Division Bench judgment of this Court
in Nahasshukoor and Another v. Assistant Commissioner, Second
Circle, Alappuzha and Others [(2024) 123 GSTR 44 (Ker)]. Taking
note of the said judgment, therefore, we see no reason to interfere with the
judgment of the learned Single Judge that is impugned in this Writ appeal.
The Writ Appeal is accordingly dismissed.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR
JUDGE
Sd/-
SYAM KUMAR V.M.
JUDGE
mns
WA NO. 1353 OF 2024 4 2024:KER:71526
PETITIONER ANNEXURES
Annexure A1 TRUE COPY OF THE REVIEW PETITION RP 810/2024
DATED 29.07.2024 FILED BEFORE THE LEARNED
SINGLE JUDGE
Annexure A2 TRUE COPY OF THE NOTIFICATION NO. 49/2019-
CENTRAL TAX ON 09.10.2019 ISSUED BY 1ST
RESPONDENT CALLED CENTRAL GOODS & SERVICE TAX
(SIXTH AMENDMENT) RULES 2019
Annexure A3 TRUE COPY OF THE INSTRUCTION NO. 05/2023-GST
DATED 13.12.2023 ISSUED BY THE 1ST RESPONDENT
Annexure A4 TRUE COPY OF THE PUBLIC ANNOUNCEMENT FOR THE
INSOLVENCY OF 5TH RESPONDENT ALONG WITH THE
LATEST ORDER OF THE HONORABLE NCLT CHANDIGARH
DATED 16.02.2022
