Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 32801 OF 2022 PETITIONER:
K.S. PAREED,AGED 63 YEARS, S/O. SAYED MOHAMMED PROPRIETOR, KOPPARAMBIL ARCADE, ARACKAPPADY, VENGOLA P.O., ERNAKULAM-683556 RESIDING AT KOPPARAMBIL HOUSE, ARACKAPPADY, VENGOLA P.O, ERNAKULAM, PIN - 683556 BY ADVS.
K.P.PRADEEP HAREESH M.R.
SANAND RAMAKRISHNAN T.T.BIJU T.THASMI M.J.ANOOPA SANU S MALAKEEL RESPONDENTS:
1 STATE OF KERALA,REPRESENTED BY ITS SECRETARY (TAXES),GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM- KERALA, PIN - 695001 2 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT TAX TOWERS, KILLIPALAM, KARAMANA.P.O.
THIRUVANANTHAPURAM, KERALA, PIN - 695002 3 THE STATE TAX OFFICER, OFFICE OF THE JOINT COMMISSIONER, 1ST FLOOR, STATE GOODS AND SERVICE TAX DEPARTMENT COMPLEX, BAZAR ROAD, MATTANCHERRY, ERNAKULAM, PIN - 682002 4 CHIEF COMMISSIONER OF CENTRAL TAXES [(CGST) & CENTRAL EXCISE)], CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD, COCHIN ERNAKULAM-, PIN - 682018 5 GOODS AND SERVICE TAX COUNCIL, GOVERNMENT OF INDIA OFFICE OF THE GST COUNCIL SECRETARIAT 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI- REPRESENTED BY ITS ADDITIONAL SECRETARY, PIN - 110001 6 GOODS AND SERVICES TAX NETWORK, EAST WING, 4TH FLOOR, WORLD MARK -1, AEROCITY, NEW DELHI - REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, PIN - 110037 7 UNION OF INDIA,REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI-, PIN - 110001 8 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK NEWDELHI REPRESENTED BY ITS CHAIRMAN, PIN - 110001 BY ADV A.K.PREETHA A.K.
OTHER PRESENT:
SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH WP(C).32834/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022 & conn.cases 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 32834 OF 2022 PETITIONER:
M/S. KAVUMPURATHU AGENCIES AGED 35 YEARS KP 1 / 803 , THOOKKUPALAM, KARUNAPURAM, IDUKKI- 685 552 REPRESENTED BY ITS PROPRIETOR ANAND.K.U, PIN - 685552 BY ADV P.N.DAMODARAN NAMBOODIRI RESPONDENTS:
1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI -110 023, PIN - 110023 2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM -695 001, PIN - 695001 3 COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA PO., THIRUVANANTHAPURAM -695 001, PIN - 695001 4 STATE TAX OFFICER STATE GST DEPARTMENT, C)/O. STATE GOODS AND SERVICES TAX DEPARTMENT, NEDUMKANDAM, IDUKKI - 685 553, PIN - 685553 5 ASSISTANT COMMISSIONER (WORKS CONTRACT) STATE GST DEPARTMENT, O/O. STATE GOODS AND SERVICES TAX DEPARTMENT, IDUKKI AT KATTAPPANA--628 079, PIN - 628079 SRI. MUHAMED RAFIQ-SPL.GP,
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022 & conn.cases 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 32854 OF 2022 PETITIONER:
CHANDRASEKHARAN THARAYIL DAMODARAN AGED 53 YEARS THARAYIL HOUSE, PULIYANNURP.O, PALA. KOTTAYAM, PIN - 686573 BY ADVS.
MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT, 2NDFLOOR, COLLECTORATE, KOTTAYAM, PIN - 686002 2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY PRINCIPAL COMMISSIONER (GST, PIN - 110001 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022 & conn.cases 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 33108 OF 2022 PETITIONER:
JERRY JACOB,AGED 55 YEARS PROPRIETOR, M/S. MARGIN FREE MARKET, PUSHPAGIRI ROAD, THIRUVALLA, PIN - 689101 BY ADVS.
MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 THE SUPERINTENDENT,DEPARTMENT OF REVENUE, OFFICE OF THE DY. COMMISSIONER, AUDIT CIRCLE -II, ST. MARY'S BUILDINGS, KADAPPAKKADA, KOLLAM, PIN - 691008 2 THE SUPERINTENDENT,CENTRAL GST & CENTRAL EXCISE, THIRUVALLA RANGE, CENTRAL TOWER, CROSS JUNCTION, M.C. ROAD, THIRUVALLA, PIN - 689101 3 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001 5 STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT.
SECRETARIAT,THIRUVANANTHAPURAM, PIN - 695001 6 M/S. C.J. THOMAS,C J THOMAS SONS BUILDING, MUTHOOR P.O., THIRUVALLA , PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS MANAGER, PIN - 689107 7 M/S. JAIN & JAISON,PUTHENVEETTIL PADI, CHENGANNUR , ALAPPUZHA DISTRICT-689121, REPRESENTED BY ITS MANAGER 8 M/S. HAMEEDIYA AGENCIES,HAMEEDIYA BUILDING, MULAKUZHA P.O., CHENGANNUR ,ALAPPUZHA DISTRICT-689505, REPRESENTED BY ITS MANAGER.
9 M/S. MAJESTIC ENTERPRISES,THONIKADAV, CHIRAYIRAMBU P.O., MARAMON-689549, PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS MANAGER.
10 M/S. P.S. AGENCIES,SREERANJINI, KUNNAMTHANAM, MANTHANAM-689581,PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS MANAGER.
11 M/S. BROTHERS TRADING,40/3051 B6, KOLUTHARA, BROADWAY BAZAR, ERNAKULAM-682031, REPRESENTED BY ITS MANAGER SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC AJI V.DEV ALAN PRIYADARSHI DEV H.ABDUL LATHIEF THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022 & conn.cases 5 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 33238 OF 2022 PETITIONER:
JEETHU T J AGED 34 YEARS PROPRIETOR, THAIVEETTIL ENTERPRISES, 322/ B, THAIVEEDU JUNCTION, KARUVATTA, ALAPPUZHA, PIN - 690517 BY ADVS.
R.JAIKRISHNA NARAYANI HARIKRISHNAN ANISH P.
C.S.ARUN SHANKAR RESPONDENTS:
1 UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI G.P.O., PIN - 110001 2 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM G.P.O., THIRUVANANTHAPURAM., PIN - 695001 3 STATE TAX OFFICER I, STATE GOODS AND SERVICES TAX DEPARTMENT, STATE TAX OFFICE HARIPPAD P.O ALAPPUZHA., PIN - 690514 SRI. MUHAMED RAFIQ-SPL.GP, THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022 & conn.cases 6 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 33408 OF 2022 PETITIONER:
SHIYAS P.A, AGED 37 YEARS PONAKUDIYIL HOUSE, SELLIAMPARA P.O, IDUKKI, PIN - 685563 BY ADVS.
K.S.HARIHARAN NAIR G.REMADEVI HARIMA HARIHARAN RAJATH R NATH RESPONDENTS:
1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, PUTHEYATHU BUILDING, 2ND FLOOR ,NEAR PVT. BUS STAND, ADIMALI, PIN - 685561 2 UNION OF INDIA REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 SRI. MUHAMED RAFIQ-SPL.GP,SREELAL N.WARRIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022 & conn.cases 7 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 33630 OF 2022 PETITIONER:
M/S. K.T.N. MEDICAL HALL AGED 40 YEARS K.TN BUILDING, CHERPULASSERY, PALAKKAD , REPRESENTED BY ITS MANAGING PARTNER, P. PREM KRISHNAN, PIN - 679503 BY ADVS.
R.SREEJITH K.KRISHNA RESPONDENTS:
1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, OTTAPPALAM, PALAKKAD, PIN - 679503 2 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001 4 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADV M.S.AMAL DHARSAN,SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022 & conn.cases 8 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 33848 OF 2022 PETITIONER:
GLOBAL MARKETING UP 9/112, PARAKARA, PUTHUKULANGARA, THIRUVANANTHAPURAM, REPRESENTED BY ITS PROPRIETRIX SMT. SHAMILA ARIFA BEEVI, PIN - 695541 BY ADVS.
K.S.HARIHARAN NAIR RAJATH R NATH HARIMA HARIHARAN G.REMADEVI RESPONDENTS:
1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, FOURTH FLOOR,REVENUE TOWER, NEDUMANGAD,, PIN - 695541 2 UNION OF INDIA REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (ERSTWHILE CENTRAL BOARD OF EXCISE AND CUSTOMS) REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI,, PIN - 110001 4 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 SRI. MUHAMED RAFIQ-SPL.GP, SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022 & conn.cases 9 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 33879 OF 2022 PETITIONER:
KALLUVILAKOM TRADERS PPV214, POOVACHAL, THIRUVANANTHAPURAM, REPRESENTED BY ITS PROPRIETOR SRI.NAZEER SHAHUL HAMEED, PIN - 695575 BY ADVS.
K.S.HARIHARAN NAIR RAJATH R NATH HARIMA HARIHARAN G.REMADEVI RESPONDENTS:
1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, FOURTH FLOOR, REVENUE TOWER, NEDUMANGAD, PIN - 695541 2 UNION OF INDIA REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 4 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 SRI. MUHAMED RAFIQ-SPL.GP, SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022 & conn.cases 10 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 33965 OF 2022 PETITIONER:
P. SAIFUDDEEN, AGED 72 YEARS PROPRIETOR, M/S. REHNA MEDICALS & ARYAVAIDYA PHARMACY PATTAMBI ROAD VALANCHERRY, MALAPPURAM, PIN - 676552 BY ADVS.
MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 STATE TAX OFFICER, STATE GST DEPARTMENT, PLAZA TOWER, KOTTAKKAL, MALAPPURAM, PIN - 676503 2 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001 4 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADV AJOY P.B.SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022 & conn.cases 11 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 34073 OF 2022 PETITIONER:
HAMEEDIA GENERAL STORE NMC13/610, NEDUMANGADU, THIRUVANANTHAPURAM, REPRESENTED BY ITS PROPRIETOR SRI.ANSAR ABDUL HAMEED, PIN - 695541 BY ADVS.
K.S.HARIHARAN NAIR RAJATH R NATH G.REMADEVI HARIMA HARIHARAN RESPONDENTS:
1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, FOURTH FLOOR, REVENUE TOWER, NEDUMANGAD, PIN - 695541 2 UNION OF INDIA REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 4 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 SRI. MUHAMED RAFIQ-SPL.GP, SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022 & conn.cases 12 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 34128 OF 2022 PETITIONER:
M/S. CHOICE HYPER MARKET,AGED 59 YEARS KVM PLAZA, 9/75,7B MAIN ROAD, OTTAPALAM PALAKKAD , REPRESDENTED BY ITS MANAGING PARTNER, P.A. KABEER, PIN - 679101 BY ADVS.
MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 THE DEPUTY COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE STATE GST DEPARTMENT, PALAKKAD, PIN - 678001 2 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001 4 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADV AJOY P.B.SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022 & conn.cases 13 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 35272 OF 2022 PETITIONER:
MUSTHAFA K.V., AGED 40 YEARS PROPRIETOR AM STATIONERY STORE 788,799, MAYYIL KANNUR, PIN - 670631 BY ADVS.
R.JAIKRISHNA P.V.ANOOP C.S.ARUN SHANKAR NARAYANI HARIKRISHNAN ANISH P.
RESPONDENTS:
1 UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI G.P.O, PIN - 110001 2 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM G.P.O., THIRUVANANTHAPURAM, PIN - 695001 3 ASSISTANT COMMISSIONER STATE TAX OFFICE STATE GOODS AND SERVICES TAX DEPARTMENT, THALIPARAMBA ,KANNUR, PIN - 670141 SRI. MUHAMED RAFIQ-SPL.GP, THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022 & conn.cases 14 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 35416 OF 2022 PETITIONER:
MARM AYURVEDA HOSPITAL, KP 9/2326 TO KP 9/2349, GOLDEN GATE COMPLEX, BYE PASS ROAD, KONDOTTY, MALAPPURAM, REPRESENTED BY ITS PROPRIETOR SRI. MOHAMMED ALIAS BAPPU P.K, PIN - 673638 BY ADVS.
K.S.HARIHARAN NAIR HARIMA HARIHARAN RAJATH R NATH G.REMADEVI RESPONDENTS:
1 STATE TAX OFFICER,STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, MANJERI, PIN - 676121 2 UNION OF INDIA REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (ERSTWHILE CENTRAL BOARD OF EXCISE AND CUSTOMS)REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 4 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADV P.G.JAYASHANKAR, SRI. MUHAMED RAFIQ-SPL.GP,SRI. SREELAL N. WARRIER- SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022 & conn.cases 15 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 35460 OF 2022 PETITIONER:
MOHAMMED KUTTY,AGED 60 YEARS PROPRIETOR , M/S. P.K. CORP, 6/11-C, EDARIKODE, KUTTIPALA, MALAPPURAM, PIN - 676501 BY ADVS.
MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 STATE TAX OFFICER, STATE GST DEPARTMENT, PLAZA TOWER, KOTTACKAL, MALAPPURAM, PIN - 676503 2 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI - 110 001, REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001 4 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADV SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022 & conn.cases 16 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 35474 OF 2022 PETITIONER:
KUTTUKARAN ANTONY ANTO, AGED 63 YEARS PROPRIETOR, M/S. TOBACCO DEALER, 25/1865, MARKET ROAD, THRISSUR, PIN - 680001 BY ADVS.
MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 STATE TAX OFFICER, 4TH CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680004 2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI - 110 001, REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022 & conn.cases 17 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 35644 OF 2022 PETITIONER:
YAHUTTY KADAVATH,AGED 50 YEARS PROPRIETOR, M/S. INDOOR FURNITURE 10/527-D MARAVATTAM CHENGOTTOOR MALAPPURAM, PIN - 676503 BY ADVS.
MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 STATE TAX OFFICER, STATE GST DEPARTMENT, PLAZA TOWER, KOTTACKAL MALAPPURAM, PIN - 676503 2 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001 4 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022 & conn.cases 18 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 35887 OF 2022 PETITIONER:
M/S KAILASH STORES, NMC.13/21, PALAYAM JN.,REPRESENTED BY ITS PROPRIETOR SHRI. KAILASA KANY A NEDUMANGAD, THIRUVANANTHAPURAM, PIN - 695541 BY ADVS.
K.S.HARIHARAN NAIR RAJATH R NATH HARIMA HARIHARAN G.REMADEVI RESPONDENTS:
1 STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER, SGST DEPARTMENT, 4TH FLOOR, REVENUE TOWER, NEDUMANGAD, THIRUVANANTHAPURAM, PIN - 695541 2 UNION OF INDIA REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 4 STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 SRI. MUHAMED RAFIQ-SPL.GP, SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022 & conn.cases 19 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 35888 OF 2022 PETITIONER:
SIDICUL AKBAR PATHARI, AGED 47 YEARS PROPRIETOR, M/S. NISDON INFOWAYS, 372, CALICUT ROAD, PERITHALMANNA, MALAPPURAM, PIN - 679322 BY ADVS.
MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, PERINTHALMANNA, MALAPPURAM, PIN - 679322 2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 BY ADV ADV. P.G. JAYASHANKAR PGJ, SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022 & conn.cases 20 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 35907 OF 2022 PETITIONER:
SREE MURUGHA STORES KUPPAKONAMROAD, NEDUMANGAD, THIRUVANANTHAPURAM, REPRESENTED BY ITS PROPRIETOR SAMUDRAKHANI, PIN - 695541 BY ADVS.
K.S.HARIHARAN NAIR RAJATH R NATH HARIMA HARIHARAN G.REMADEVI RESPONDENTS:
1 ASSISTANT COMMISSIONER OFFICE OF THE STATE TAX OFFICER, SGST DEPARTMENT, 4TH FLOOR, REVENUE TOWER, NEDUMANGAD, PIN - 695541 2 UNION OF INDIA REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 4 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 SRI. MUHAMED RAFIQ-SPL.GP, SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022 & conn.cases 21 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 36011 OF 2022 PETITIONER:
M/S. MONEY BUDGET SUPER MARKET 4/707-711, SMART TRADE CITY KOTTACKAL, MALAPPURAM, REPRESENTED BY ITS MANAGING PARTNER, ASHIQUE.K, PIN - 676503 BY ADVS.
MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 THE STATE TAX OFFICER STATE GST DEPARTMENT, PLAZA TOWER, KOTTACKAL, MALAPPURAM, PIN - 676503 2 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001 4 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADV ADV. P.G. JAYASHANKAR PGJ, SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022 & conn.cases 22 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 36027 OF 2022 PETITIONER:
BIJU PETER, AGED 43 YEARS 6/390, CHERPUNGAL, KIDANGUR KOTTAYAM, KERALA,, PIN - 686584 BY ADVS.
AJI V.DEV ALAN PRIYADARSHI DEV S.SAJEEVAN RESPONDENTS:
1 THE STATE TAX OFFICER (LUXURY TAX) STATE GOODS AND SERVICES TAX DEPARTMENT, 2ND FLOOR, COLLECTORATE P.O, KOTTAYAM, PIN - 686002 2 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 4 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADVS.
SRI. MUHAMED RAFIQ-SPL.GP, SRI. SREELAL N. WARRIER-SC, CENTRAL BOARD OF EXCISE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022 & conn.cases 23 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 36292 OF 2022 PETITIONER:
ANGADI SUPERMARKET 5/238 A,B AND C, ANGADI SUPER MARKET, BEACH ROAD, VATAKARA, KOZHIKODE,REPRESENTED BY ITS PROPRIETOR ABDUL SATHAR T K, PIN - 673103 BY ADVS.
K.S.HARIHARAN NAIR RAJATH R NATH HARIMA HARIHARAN G.REMADEVI RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, VATAKARA, KOZHIKODE, PIN - 673101 2 UNION OF INDIA REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 4 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADV P.T.DINESH, SRI. MUHAMED RAFIQ-SPL.GP, SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022 & conn.cases 24 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 36362 OF 2022 PETITIONER:
M/S. TAJ PLY HOME 11/418-421, AL- HILAL BUILDING, KUNNUMMAL, EDAVANNA, MALAPPURAM, REPRESENTED BY ITS MANAGING PARTNER, BINYAMEEN. N, PIN - 676541 BY ADVS.
MEERA V.MENON R.SREEJITH RESPONDENTS:
1 STATE TAX OFFICER STATE GST DEPARTMENT, MINI CIVIL STATION, MANJERI, MALAPPURAM, PIN - 676121 2 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001 4 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADV P.T.DINESH, SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022 & conn.cases 25 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 36621 OF 2022 PETITIONER:
SHIHABUDEEN,AGED 35 YEARS PROPRIETOR, M/S PAPPADIYIL MOBILE SHOPPE, NO. MUKKAVALA KAYAMKULAM, ALAPPUZHA DISTRICT, PIN - 690502 BY ADV A.KRISHNAN RESPONDENTS:
1 STATE TAX OFFICER STATE GOODS & SERVICE TAX DEPARTMENT, OFFICE OF THE STATE TAX OFFICER, MINI CIVIL STATION, KAYAMKULAM, ALAPPUZHA DISTRICT, PIN - 690502 2 JOINT COMMISSIONER APPEALS II STATE GOODS & SERVICE TAX DEPARTMENT, KOLLAM, PIN - 691002 3 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI - 110 001, REPRESENTED BY PRINCIPAL COMMISSIONER (GST), PIN - 110001 5 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADVS.
SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023 ALONG WITH WP(C).32801/2022 AND CONNECTED CASES, THE COURT ON 4.6.2024 DELIVERED THE FOLLOWING:
WPC Nos.32801/2022 & conn.cases 26 JUDGMENT [WP(C) Nos.32801/2022, 32834/2022, 32854/2022, 33108/2022, 33238/2022, 33408/2022, 33630/2022, 33848/2022, 33879/2022, 33965/2022, 34073/2022, 34128/2022, 35272/2022, 35416/2022, 35460/2022, 35474/2022, 35644/2022, 35887/2022, 35888/2022, 35907/2022, 36011/2022, 36027/2022, 36292/2022, 36362/2022, 36621/2022] This batch of writ petitions contains three sets of cases.
In some cases, the respective supplier had remitted the tax (GST) but not reflected in their return GSTR due to some technical reasons. Another set of petitioners are those who have received the goods or services and have valid tax invoices, proof of payment of the value of goods along with the GST component to the respective suppliers, but the respective suppliers had not remitted the GST on the supply made by them to the petitioners. The third set of petitioners are those who are in possession of the invoice but have no clear proof of payment of consideration and tax towards the inward supply and might not have received goods in their possession. Common questions of facts and law are involved in these writ petitions. These writ petitions have been tagged and heard along with W.P.(C) Nos.31559/2019 and connected matters. The controversy
WPC Nos.32801/2022 & conn.cases 27 has been decided by judgment of even date.
2.
The same points arise in the instant batch of writ petitions. The operative portion of the judgment reads as follows:
“99. The Government had realized the difficulty in the initial roll out of the GST regime under the CGST/SGST Act and considered that GSTR 2A was not available initially in the Finance years 2017-2018 and 2018-2019 during the implementation of GST. In order to resolve all bona fide claims and mistakes, Circular No.183/15/2022- GST dated 27.12.2022 and Circular No. 193/05/2023- GST dated 17.07.2023 have been issued. Circulars cover the period from the introduction of GST till Section 16(2) (aa) was introduced with effect from 01.01.2022. The ITC can be availed by the recipient for the bona fide scenarios listed in those Circulars on submitting proof of payment to the Government by the supplier. Therefore, if, during the pendency of these writ petitions, the petitioners who could have got the benefits of these Circulars and could not avail the benefits within the time limit prescribed, may approach the appropriate GST authority within a period of thirty days from today to avail the benefit of the aforesaid Circulars, if the same is/are applicable to their case. The GST authorities will examine the claim of the individual dealer by applying the provisions of the Circulars, and it will grant applicable relief to eligible dealers.
WPC Nos.32801/2022 & conn.cases 28 100. Prior to the amendment in Section 39 by the Finance Act 2022, the date for furnishing the return under Section 39 was 30th September. Considering the difficulties in the initial stage of the implementation of the GST regime, its understanding, and compliance, the Legislature effected the amendment and extended the time for filing the return for September to 30th November in each succeeding Financial Year. The amendment is only procedural to ease the difficulties initially faced by the dealers / taxpayers. Therefore, where for the period from 01.07.2017 till 30.11.2022, if a dealer has filed the return after 30th September and the claim for ITC was made before 30th November, the claim for ITC of such dealer should also be processed if he is otherwise entitled to claim the ITC. It has been pointed out in several cases which are pending before this Court that the claim was made before 30th November of the succeeding Financial Year, but the relevant period was 20th October, which was the extended date for furnishing the return under Section 39 for the month of September. Therefore, if a person has furnished the return for the month of September till 30th November, their claim should also be considered and processed and should not be rejected if the dealer did not furnish the return for the month of September on or before 20th October. This amendment being procedural has to be given retrospective effect and, therefore, it is provided that it should be treated that the time limit for furnishing the return for the month of September is 30th
WPC Nos.32801/2022 & conn.cases 29 November in each Financial Year with effect from 01.07.2017, considering the peculiar nature of difficulties in the initial period of implementation of the GST regime.
So far as the challenge to the constitutional validity of Section 16(2)(c) and Section 16(4) is concerned, the same is rejected.
Result:
101. The liberty is granted to the petitioners, who can claim the benefit of the two Circulars, namely, Circular No. 183/15/2022- GST dated 27.12.2022 and Circular No. 193/05/2023- GST dated 17.07.2023 to make their claim within one month from today before the appropriate authority who shall examine the claim of the individual dealer and process the claim.
101.1 The time limit for furnishing the return for the month of September is to be treated as 30th November in each financial year with effect from 01.07.2017, in respect of the petitioners who had filed their returns for the month of September on or before 30th November, and their claim for ITC should be processed, if they are otherwise eligible for ITC.” Hence, by adopting the reasoning, observations and conclusions recorded in the judgment dated 04.06.2024 in W.P.
(C) Nos.31559/2019 and connected matters, these writ petitions stand disposed of.
WPC Nos.32801/2022 & conn.cases 30 All Interlocutory Applications regarding interim matters stand closed.
sd/-DINESH KUMAR SINGH JUDGE CSS/
WPC Nos.32801/2022 & conn.cases 31 APPENDIX OF WP(C) 32834/2022 PETITIONER EXHIBITS Exhibit P 1 TRUE COPY OF THE NOTICE IN FORM GST ASMT-10 DATED 20.10.2020 ISSUED U/S.61 OF THE ACT, 2017 BY THE 4TH RESPONDENT Exhibit P 2 TRUE
COPY
OF
THE
SHOW
CAUSE
NOTICE
NO.
SON/32BCXPA1408AIZA/2017-18 DATED 08.02.2022 IN GST DRC-01 ISSUED BY THE 4TH RESPONDENT.
Exhibit P 3 TRUE COPY OF THE ASSESSMENT ORDER NO.32BCXPA1408AIZA/)17-18 DATED 29.07.2022 U/S.73 ALONG WITH FORM GST DRC-07 ISSUED BY THE 4TH RESPONDENT.
Exhibit P 4 TRUE COPY OF THE CIRCULAR BEARING NO.123/42/2019-GST DATED 11.11.2019 ISSUED BY THE MINISTRY OF FINANCE, GOVERNMENT OF INDIA.
Exhibit P 5 TRUE COPY OF CIRCULAR NO.122/41/2019 -GST DATED 05.11.2019 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES AND CUSTOMS.
Exhibit P 6 TRUE COPY OF THE CIRCULAR NO.8/2020 DATED 04.08.2020 ISSUED BY COMMISSIONER OF STATE TAX Exhibit P 7 TRUE COPY OF THE PRESS RELEASE DATED 04.05.2018 ISSUED BY THE CBIC.
Exhibit P 8 TRUE COPY OF THE PRESS RELEASE DATED 18.10.2018 ISSUED BY THE CBIC.
Exhibit P 9 TRUE COPY OF THE INTERIM ORDER IN W.P.(C).NO.26169/2022 DATED 12.08.2022 OF THE HONOURABLE HIGH COURT OF KERALA
WPC Nos.32801/2022 & conn.cases 32 APPENDIX OF WP(C) 32854/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD.
22-06-2022 Exhibit P2 COPY OF ORDER IN WPC NO. 10824/22 OF THIS HON'BLE COURT DTD.
29-03-2022 Exhibit P3 COPY OF ORDER IN WPC NO. 29479/22 OF THIS HON'BLE COURT DTD.
16-09-2022 Exhibit P4 COPY OF ORDER IN WPC NO. 30146/22 OF THIS HON'BLE COURT DTD.
23-09-2022
WPC Nos.32801/2022 & conn.cases 33 APPENDIX OF WP(C) 33108/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 18-05-2021 Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER DTD. 27-06-2022 Exhibit P3 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 24-08-2022 RESPONDENT EXHIBITS Exhibit R7(a) true copy of the certificate issued by the 7th respondent dated 23.02.2023 Exhibit R10(a) true copy of the certificate issued by this respondent,as per Circular No.183/15/2022-GST, dated 09.03.2023 Exhibit R8(a) true copy of the certificate issued by this respondent dated Nil Exhibit R9(a) true copy of the certificate issued by this respondent as per Circular No.183/15/2022-GST dated 20.02.2023 Exhibit R6(a) true copy of the certificate issued by this respondent as per Circular No.183/15/2022-GST dated 11.03.2021
WPC Nos.32801/2022 & conn.cases 34 APPENDIX OF WP(C) 33238/2022 PETITIONER EXHIBITS Exhibit1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 3RD RESPONDENT DATED 15.7.2022 Exhibit2 TRUE COPY OF SUMMARY OF ORDER IN FORM GST DRC-07 ISSUED BY THE 3RD RESPONDENT DATED 15.7.2022.
Exhibit P3 TRUE COPY OF INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) 29479/2022 DATED 16.9.2022.
Exhibit P4 TRUE COPY THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) 31219/2022 DATED 6.10.2022.
WPC Nos.32801/2022 & conn.cases 35 APPENDIX OF WP(C) 33408/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF THE NOTIFICATION NO. 52/2020-CENTRAL TAX DATED 24- 06-2020 ISSUED BY THE 2ND RESPONDENT Exhibit P2 COPY OF THE NOTIFICATION NO. 19/2021-CENTRAL TAX DATED 01- 06-2021 ISSUED BY THE 2ND RESPONDENT Exhibit P3 COPY OF THE NOTIFICATION NO. 33/2021-CENTRAL TAX DATED 29- 08-2021 ISSUED BY THE 2ND RESPONDENT Exhibit4 COPY OF NOTICE IN FORM GST DRC-01 A DATED 29-09-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P5 COPY OF THE INTERIM ORDER IN WP(C) NO. 10824/2022 DATED 29- 03-2022 PASSED BY THE HON'BLE HIGH COURT OF KERALA
WPC Nos.32801/2022 & conn.cases 36 APPENDIX OF WP(C) 33630/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD.
07-07-2021 Exhibit P2 COPY OF REPLY SUBMITTED BY THE PETITIONER DTD. 22-07-2021 Exhibit P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 20-06-2022 Exhibit P4 COPYOF ORDER IN WPC NO. 30146/22 DTD. 23-09-2022 OF THIS HON'BLE COURT
WPC Nos.32801/2022 & conn.cases 37 APPENDIX OF WP(C) 33848/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF THE SHOW-CAUSE NOTICE DATED 17-09-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P2 COPY OF SUMMARY OF SHOW-CAUSE NOTICE IN FORM GST DRC-01 DATED 17-09-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P3 COPY OF THE REPLY DATED 17-10-2022 FILED BY THE PETITIONER AGAINST EXT. P1 AND P2 NOTICES Exhibit P4 COPY OF THE INTERIM ORDER IN WP(C) NO. 20934/2022 DATED 28- 06-2022 PASSED BY THE HON'BLE HIGH COURT OF KERALA
WPC Nos.32801/2022 & conn.cases 38 APPENDIX OF WP(C) 33879/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF THE SHOW-CAUSE NOTICE DATED 07-10-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P2 COPY OF SUMMARY OF SHOW-CAUSE NOTICE IN FORM GST DRC-01 DATED 07-10-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P3 COPY OF THE REPLY DATED 17-10-2022 FILED BY THE PETITIONER AGAINST EXT. P1 AND P2 NOTICES Exhibit P4 COPY OF THE INTERIM ORDER IN WP(C) NO. 20934/2022 DATED 28- 06-2022 PASSED BY THE HON'BLE HIGH COURT OF KERALA
WPC Nos.32801/2022 & conn.cases 39 APPENDIX OF WP(C) 33965/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD.
01-09-2022 Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 OF THIS HON'BLE COURT DTD.
23-09-2022
WPC Nos.32801/2022 & conn.cases 40 APPENDIX OF WP(C) 34073/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF THE SHOW-CAUSE NOTICE DATED 30-09-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P2 COPY OF SUMMARY OF SHOW-CAUSE NOTICE IN FORM GST DRC-01 DATED 30-09-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P3 COPY OF ADJOURNMENT REQUEST DATED 14-10-2022 FILED BY THE PETITIONER AGAINST EXT. P1 AND P2 NOTICES Exhibit P4 COPY OF THE INTERIM ORDER IN WP(C) NO. 20934/2022 DATED 28- 06-2022 PASSED BY THE HON'BLE HIGH COURT OF KERALA
WPC Nos.32801/2022 & conn.cases 41 APPENDIX OF WP(C) 34128/2022 PETITIONER EXHIBITS Exhibit P1 COPYOF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DTD.
06-10-2022 Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 OF THIS HON'BLE COURT DTD.
23-09-2022
WPC Nos.32801/2022 & conn.cases 42 APPENDIX OF WP(C) 35272/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 3RD RESPONDENT DATED 4.7.2022 Exhibit P2 TRUE COPY OF SUMMARY OF ORDER IN FORM GST DRC-07 ISSUED BY THE 3RD RESPONDENT DATED 4.7.2022 Exhibit P3 TRUE COPY OF INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) 29479/2022 DATED 16.9.2022 Exhibit P4 TRUE COPY THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) 31219/2022 DATED 6.10.2022
WPC Nos.32801/2022 & conn.cases 43 APPENDIX OF WP(C) 35416/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF THE SHOW-CAUSE NOTICE DATED 12-09-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P2 COPY OF SUMMARY OF SHOW-CAUSE NOTICE IN FORM GST DRC-01 DATED 12-09-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P3 COPY OF ADJOURNMENT REQUEST DATED 10-10-2022 FILED BY THE PETITIONER AGAINST EXT. P1 AND P2 NOTICES Exhibit P4 COPY OF THE INTERIM ORDER IN WP(C) NO. 20934/2022 DATED 28- 06-2022 PASSED BY THE HON'BLE HIGH COURT OF KERALA
WPC Nos.32801/2022 & conn.cases 44 APPENDIX OF WP(C) 35460/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD.
26-10-2022 Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 OF THIS HON'BLE COURT DTD.
23-09-2022
WPC Nos.32801/2022 & conn.cases 45 APPENDIX OF WP(C) 35474/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF INTIMATION IN FORM GST DRC-01A ISSUED BY THE 1ST RESPONDENT DTD. 03-08-2022 Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 17-08-2022 Exhibit P3 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD.
18-10-2022 Exhibit P4 COPY OF ORDER IN WPC NO. 32854/2022 OF THIS HON'BLE COURT DTD. 18-10-2022
WPC Nos.32801/2022 & conn.cases 46 APPENDIX OF WP(C) 35644/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD.
31-05-2022 Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 OF THIS HON'BLE COURT DTD.
23-09-2022
WPC Nos.32801/2022 & conn.cases 47 APPENDIX OF WP(C) 35887/2022 PETITIONER EXHIBITS Exhibit.P1 COPY OF THE SHOW CAUSE NOTICE DATED 01-10-2022 ISSUED BY THE 1ST RESPONDENT Exhibit.P2 COPY OF SUMMARY OF SHOW-CAUSE NOTICE IN FORM GST DRC-01 DATED 01-10-2022 ISSUED BY THE 1ST RESPONDENT Exhibit.P3 COPY OF THE REPLY DATED 05-11-2022 SUBMITTED BY THE PETITIONER AGAINST EXT. P1 NOTICE Exhibit.P4 COPY OF THE INTERIM ORDER IN WP(C) NO. 20934/2022 DATED 28- 06-2022 PASSED BY THE HON'BLE HIGH COURT OF KERALA
WPC Nos.32801/2022 & conn.cases 48 APPENDIX OF WP(C) 35888/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD.
28-09-2022 Exhibit P2 COPY OF ORDER IN WPC NO,.32854/22 OF THIS HON'BLE COURT DTD.
18-10-2022
WPC Nos.32801/2022 & conn.cases 49 APPENDIX OF WP(C) 35907/2022 PETITIONER EXHIBITS Exhibit.P1 COPY OF THE SHOW-CAUSE NOTICE DATED 19-10-2022 ISSUED BY THE 1ST RESPONDENT Exhibit.P2 COPY OF SUMMARY OF SHOW-CAUSE NOTICE IN FORM GST DRC-01 DATED 19-10-2022 ISSUED BY THE 1ST RESPONDENT Exhibit.P3 COPY OF REPLY BY PETITIONER DATED 04-11-2022 FILED BY THE PETITIONER AGAINST EXT. P1 AND P2 NOTICES Exhibit4 COPY OF THE INTERIM ORDER IN WP(C) NO. 20934/2022 DATED 28- 06-2022 PASSED BY THE HON'BLE HIGH COURT OF KERALA
WPC Nos.32801/2022 & conn.cases 50 APPENDIX OF WP(C) 36011/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF NOTICE IN FORM GST DRC-01A ISSUED BY THE 1STN RESPONDENT DTD. 19-04-2021 Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 OF THIS HON'BLE COURT DTD.
23-09-2022
WPC Nos.32801/2022 & conn.cases 51 APPENDIX OF WP(C) 36027/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT SO PASSED U/S.73 OF THE GST ACTS PERTAINING TO THE YEAR 2017-18 DATED:
22.08.2022 Exhibit P1(a) TRUE COPY OF THE CONNECTED ORDER U/S. 73 DATED: 29.08.2022 Exhibit P1(b) TRUE COPY OF THE CONNECTED SUMMERY OF ORDER ISSUED IN FORM GST DRC-07 ALSO DATED: 29.08.2022
WPC Nos.32801/2022 & conn.cases 52 APPENDIX OF WP(C) 36292/2022 PETITIONER EXHIBITS Exhibit. P1 COPY OF SHOW CAUSE NOTICE DATED 28-10-2022 ISSUED BY THE 1ST RESPONDENT Exhibit. P2 COPY OF THE INTERIM ORDER IN WP(C) NO. 20934/2022 DATED 28- 06-2022 PASSED BY THE HON'BLE HIGH COURT OF KERALA
WPC Nos.32801/2022 & conn.cases 53 APPENDIX OF WP(C) 36362/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD.
28-09-2022 Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 PF THIS HON'BLE COURT DTD.
23-09-2022
WPC Nos.32801/2022 & conn.cases 54 APPENDIX OF WP(C) 36621/2022 PETITIONER EXHIBITS Exhibit p1 TRUE COPY OF ORDER DATED 30.12.2021 ISSUED TO PETITIONER BY R1.
Exhibit p2 TRUE COPY OF ORDER DATED 29.06.2022 ISSUED TO PETITIONER BY R2.
Exhibit p3 TRUE COPY NOTIFICATION NO. 49/2019 - CENTRAL TAX, DATED 09- 10-2019 Exhibit p3(a) COPY OF NOTIFICATION NO. 75/2019- CENTRAL TAX, DATED 26-12- 2019 Exhibit P3(b) COPY OF NOTIFICATION NO. 94/2020 - CENTRAL TAX DATED 22-12- 2020 Exhibit p4 COPY OF ORDER DATED 30-09-2022 IN W.P.(C) NO.31157/2022 OF THIS HON'BLE COURT.
WPC Nos.32801/2022 & conn.cases 55 APPENDIX OF WP(C) 32801/2022 PETITIONER EXHIBITS ExhibitP1 TRUE COPY OF THE REGISTRATION CERTIFICATE IN 32ACJPP5325L1ZF ISSUED ON 17-07-2018 OF THE PETITIONER Exhibit P2 TRUE COPY OF THE NOTICE DATED 23-09-2022 IN FORM GST ASMT 10 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER Exhibit3 TRUE COPY OF THE ORDER NO 02/2018-CENTRAL TAX DATED 31-12- 2018 ISSUED BY THE GOVERNMENT OF INDIA Exhibit P4 TRUE COPY OF THE ORDER NO 06/2019-CENTRAL TAX DATED 28-06- 2019 ISSUED BY THE GOVERNMENT OF INDIA Exhibit P5 TRUE COPY OF THE ORDER NO 10/2019-CENTRAL TAX DATED 26-12- 2019 ISSUED BY THE GOVERNMENT OF INDIA Exhibit P6 TRUE COPY OF THE INTERIM ORDER DATED 6-09-2021 IN W.P.(C) NO.18000 OF 2021 GRANTED BY THIS HON'BLE COURT