Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 2ND DAY OF AUGUST 2024 / 11TH SRAVANA, 1946 WP(C) NO. 8405 OF 2024 PETITIONER:
M/S. SITHARA TRADING COMPANY, 9-74, 75, ANCHALUMMOOD, THRIKKADAVOOR, KOLLAM ,REPRESENTED BY ITS THAJUDEEN.H, MANAGING PARTNER, PIN – 691 601.
BY ADVS.
MEERA V.MENON R.SREEJITH K.KRISHNA ACHYUTH MENON PARVATHY MENON PADMANATHAN K.V.
RESPONDENTS:
1 THE SUPERINTENDENT OF CENTRAL TAX, CENTRAL TAX AND CENTRAL EXCISE (AUDIT), IAP - 22, AUDIT CIRCLE - II, ST. MARY'S BUILDING, KADAPPAKKADA, KOLLAM, PIN – 691 008.
2 SUPERINTENDENT, CENTRAL GST & CENTRAL EXCISE, KOLLAM CITY RANGE, ST. MARY'S BUILDING, KADAPPAKKADA, KOLLAM EAST, KOLLAM, PIN – 691 008.
3 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN – 110 001.
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST POLICY WING,NORTH BLOCK, NEW DELHI , REPRESENTED BY PRINCIPAL COMMISSIONER (GST), PIN – 110 001.
W.P.(C)No.8405/2024 2 5 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001.
BY ADVS.
SRI. SREELAL N WARRIER (SC), SMT. JASMINE M M (GP) THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02.08.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.8405/2024 3 JUDGMENT The issue raised in this writ petition is covered in favour of the petitioner by a judgment of this Court in Anishia Chandrakanth and Others v. The Superintendent, Central Tax & Central Excise, Audit Circle-I and Others; MANU/KE/1291/2024. This is not seriously disputed by the learned Standing Counsel appearing for the respondents.
In the light of the above, this writ petition will stand disposed of directing that the benefit of the directions issued by this Court in the judgment of this Court in Anishia Chandrakanth and Others (Supra) will stand extended to the petitioner also.
Sd/- GOPINATH P.
JUDGE ats
W.P.(C)No.8405/2024 4 APPENDIX OF WP(C) 8405/2024 PETITIONER’S EXHIBITS Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONENT DTD. 13-06-2022.
Exhibit P2 A COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 01-08-2022.
Exhibit P3 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT 13-03-2023.
Exhibit P4 COPY OF ORDER IN WPC NO. 31157/2022 OF THIS HON'BLE COURT DTD. 30-09-2022.
Exhibit P5 COPY OF NOTIFICATION NO. 7/2023/-CT IOSSUED BY THE GOVERNMENT OF INDIA, NEW DELHI DTD.
31-03-2023.
Exhibit P6 COPY OF NOTIFICATION NO. 25/2023 ISSUED BY THE GOVERNMENT OF INDIA, NEW DELHI DTD.
17-07-2023.
Exhibit P7 COPY OF ORDER IN WPC NO. 19565/2023 OF THIS HON'BLE COURT DTD. 04-07-2023.
Exhibit P8 COPY OF ORDER IN WPC NO. 28055/2023 OF THIS HON'BLE COURT DTD. 23-08-2023.