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Kerala High Court
M/S Haji Ali Fresh Juices vs The Commissioner on 31 January, 2026
2026:KER:8773
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
SATURDAY, THE 31ST DAY OF JANUARY 2026 / 11TH MAGHA, 1947
WP(C) NO. 41045 OF 2023
PETITIONER:
CARBORUNDUM UNIVERSAL LTD.
P.B NO.3, KORATTY, THRISSUR. REPRESENTED BY ITS SR.
ASSOCIATE VICE PRESIDENT-ACCOUNTS AND COMMERCIAL, SRI.
VISHNUPRASAD K., PIN - 680308
BY ADVS.
SHRI.S.ANIL KUMAR (TRIVANDRUM)
SHRI.SABU C.J
SRI.M.RAJAGOPAL
SHRI.RAHUL A.
RESPONDENTS:
1 THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE
KAKKANAD RANGE-1, CENTRAL TAX AND CENTRAL EXCISE, GST
BHAWAN, KATHRIKADAVU, KALOOR, KOCHI, PIN - 682017
2 THE JOINT COMMISSIONER (APPEALS)
CENTRAL TAX, CENTRAL EXCISE AND CUSTOMS, CENTRAL
REVENUE BUILDING, I.S. PRESS ROAD, KOCHI, PIN - 682018
BY ADV SRI.P.T.DINESH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.01.2026, ALONG WITH WP(C).21391/2023, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
2026:KER:8773
W.P.(C) Nos.41045 and 21391 of 2023
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON
SATURDAY, THE 31ST DAY OF JANUARY 2026 / 11TH MAGHA, 1947
WP(C) NO. 21391 OF 2023
PETITIONER:
M/S HAJI ALI FRESH JUICES
AGED 52 YEARS
EDAPPALLY, 27/47PC,PIN 682024, REPRESENTED BY MANAGING
PARTNER, KOMATH KANDY FAIZAL, 41/1143 B3, PULLEPPADY
ROAD., ERNAKULAM NORTH, KOCHI, PIN - 682018
BY ADV SRI.V.C.CHARLY
RESPONDENTS:
1 THE COMMISSIONER
SGST DEPARTMENT., TAX TOWER, THIRUVANANTHAPURAM, PIN -
695002
2 THE STATE TAX OFFICER
SQUAD NO.I, SGST DEPARTMENT, ERNAKULAM AT EDAPPALLY,
KOCHI, PIN - 682024
3 JOINT COMMISSIONER (APPEALS II)
ERNAKULAM , SGST DEPARTMENT., THEVARA, KOCHI, PIN -
682016
4 DEPUTY COMMISSIONER (ARREARS RECOVERY)
OFFICE OF THE JOINT COMMISSIONER, SGST DEPARTMENT.,
THEVARA, PIN - 682016
2026:KER:8773
W.P.(C) Nos.41045 and 21391 of 2023
3
5 UNION OF INDIA
REPRESENTED BY THE ITS SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI,
PIN - 110001
BY ADV SMT.M.SHAJNA, CGC
SMT JASMINE,GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.01.2026, ALONG WITH WP(C).41045/2023, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
2026:KER:8773
W.P.(C) Nos.41045 and 21391 of 2023
4
JUDGMENT
W.P.(C) Nos.41045 and 21391 of 2023
These writ petitions have been filed pointing out
that the appeals filed under the provisions of Section 107 of
the Central Goods and Services Tax Act, 2017 (hereinafter
referred to as 'Act') were rejected and though there is a
remedy of further appeal to the Tribunal under Section 112
of the Act, the Tribunal has not been constituted, on account
of which the petitioners have no other remedy.
2. Taking note of this contention, while admitting
the writ petitions, the petitioners were directed to deposit
20% of the assessed tax including 10% remitted during the
first appellate stage and stayed the recovery of the balance
amount.
3. It is pointed out by the respondent that the
Tribunal is constituted.
2026:KER:8773
W.P.(C) Nos.41045 and 21391 of 2023
In view of the afore submission, these writ
petitions would stand disposed of as under;
i. The petitioners are permitted to file appeals
against the first appellate orders as expeditiously as
possible at any rate within a period of two months
from the date of receipt of a copy of the judgment
ii. If payment/deposit with reference to the
provisions of Section 112 of the Act have been already
effected, the coercive proceedings to be kept in
abeyance till the final disposal of the appeals by the
appellate authority.
Sd/-
HARISANKAR V. MENON
JUDGE
SSK/31/01
2026:KER:8773
W.P.(C) Nos.41045 and 21391 of 2023
APPENDIX OF WP(C) NO. 41045 OF 2023
PETITIONER EXHIBITS
Exhibit P1 A COPY OF THE STATEMENT SHOWING THE DETAILS
OF SERVICE TAX CREDIT AVAILED OF BY THE
PETITIONER.
Exhibit P2 A STATEMENT SHOWING THE PARTICULARS OF THE
DUTIES AND TAXES IN RESPECT OF INPUTS/INPUT
SERVICES IN RESPECT OF WHICH THE PETITIONER
HAD AVAILED INPUT CREDIT UNDER SECTION
140(5) OF THE CGST ACT
Exhibit P3 A COPY EACH OF THE PURCHASE ORDERS ISSUED
BY THE PETITIONER IN RELATION TO WHICH THE
PETITIONER HAD CLAIMED INPUT TAX CREDIT
Exhibit P4 A COPY OF THE SHOW CAUSE NOTICE DATED 31-
03-2022 ISSUED BY THE SUPERINTENDENT,
CENTRAL TAX AND CENTRAL EXCISE, KAKKANAD
Exhibit P5 A COPY OF THE REPLY DATED 26-04-2022 FILED
BY THE PETITIONER.
Exhibit P6 A COPY OF THE ORDER DATED 7-06-2022 ISSUED
BY THE 1ST RESPONDENT
Exhibit P7 A COPY OF THE ORDER DATED 14-09-2023 WHICH
WAS ISSUED BY THE 2ND RESPONDENT ON 19-09-
Exhibit P8 A COPY OF THE EXTRACT FROM THE ELECTRONIC
CASH LEDGER OF THE APPLICANT DATED 21-12-
2023 EVIDENCING THE PAYMENT.
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W.P.(C) Nos.41045 and 21391 of 2023
APPENDIX OF WP(C) NO. 21391 OF 2023
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER NO.GST/CR/12/2019-20
DATED 8/7/2021 ISSUED BY THE 2ND RESPONDENT
Exhibit P2 TRUE COPY OF THE ORDER DATED 23.2.2022
ISSUED BY THE 3RD RESPONDENT
Exhibit P3 TRUE COPY OF THE PAYMENT RECEIPT DATED
21/12/2021
Exhibit P4 TRUE COPY OF THE RECOVERY NOTICE DATED.
13.6.2023 ISSUED BY THE 4TH RESPONDENT
