BharatTaxGST

Rejani. N vs. The State Tax Officer

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WP(C)/2469/2023HC KeralaGSTCNR KLHC01006060202304 June 2024Bench: HONOURABLE MR. JUSTICE D. K. SINGH55 pages

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NO.32AANFP9941NIZI/2018-19 DATED 17-10-2022 ISSUED BY THE 1ST RESPONDENT

WPC Nos.2469/2023 & conn.cases 35 APPENDIX OF WP(C) 6882/2023 PETITIONER EXHIBITS Exhibit p1OF THE REGISTRATION CERTIFICATE ISSUED TO THE PETITIONER Exhibit P2OF THE ORDER NO. DRC 07 GSTN 32ANMPN7479B2ZS/2017-18 DATED 16-12-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P3OF THE PRESS RELEASE ISSUED BY THE CBIC DATED 04-05-2018. Exhibit P4 COPY OF THE INTERIM ORDER PASSED BY THIS COURT IN W.P.(C).11086/ 2022 DATED 31-03-2022

WPC Nos.2469/2023 & conn.cases 36 APPENDIX OF WP(C) 15524/2023 PETITIONER EXHIBITS Exhibit-P!OF NOTICE IN FORM GST ASMT 10 DATED 30..3..2022 FOR THE YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT. Exhibit-P2OF NOTICE IN FORM GST ASMT 10 DATED 30..3..2022 FOR THE YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT. Exhibit-P3OF NOTICE IN FORM GST ASMT 10 DATED 30..3..2022 FOR THE YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT. Exhibit-P4OF THE REPLY IN FORM GST ASMT 11 DATED 28..4..2022 FOR 2017-18 FILED BEFORE THE 1ST RESPONDENT. Exhibit-P5OF THE REPLY IN FORM GST ASMT 11 DATED 28..4..2022 FOR 2018-19 FILED BEFORE THE 1ST RESPONDENT. Exhibit-P6OF THE REPLY IN FORM GST ASMT 11 DATED 28..4..2022 FOR 2019-20 FILED BEFORE THE 1ST RESPONDENT. Exhibit-P7OF THE RECOVERY NOTICE DATED 20..4..2023 FOR ARREARS OF TAX FOR 2017-18 TO 2019-20 ISSUED BY THE 2ND RESPONDENT. Exhibit-P8OF THE ASSESSMENT ORDER DATED 16..11..2022 ISSUED U/S 73 ALONG WITH SUMMARY OF THE ORDER IN GST DRC 07 FOR THE YEAR 2017- 18 ISSUED BY THE 1ST RESPONDENT. Exhibit-P9OF THE ASSESSMENT ORDER DATED 16..11..2022 ISSUED U/S 73 ALONG WITH SUMMARY OF THE ORDER IN GST DRC 07 FOR THE YEAR 2018- 19 ISSUED BY THE 1ST RESPONDENT. Exhibit-P10OF THE ASSESSMENT ORDER DATED 16..11..2022 ISSUED U/S 73 ALONG WITH SUMMARY OF THE ORDER IN GST DRC 07 FOR THE YEAR 2019- 20 ISSUED BY THE 1ST RESPONDENT. Exhibit-P11OF THE ORDER DATED 10..11..2022 IN W.P.(C) 24243/2022 OF THIS HON'BLE COURT.

WPC Nos.2469/2023 & conn.cases 37 APPENDIX OF WP(C) 15553/2023 PETITIONER EXHIBITS Exhibit P1 THEOF THE REPLY SUBMITTED BY THE PETITIONER TO THE SHOW CAUSE NOTICE Exhibit P2 THEOF THE PROCEEDINGS ISSUED BY THE 1ST RESPONDENT U/S 73 R.W.R 142 OF THE KGST/CGST ACT DATED 29.12.2022 IN ORDER NO- 73-62/ 32AALGFV6169D1Z6/2017-18 Exhibit P3 THE TRUE COPIES OF THE RETURNS FOR THE PERIOD OF JANUARY, FEBRUARY AND MARCH 2018 FILED BY THE PETITIONER Exhibit P4 THEOF A CIRCULAR NO.183/15/2022- GST DATED 27.12.2022 ISSUED BY THE DEPARTMENT Exhibit P5 THEOF THE INTERIM ORDER DATED 03.04.2023 OBTAINED IN W.P(C) NO. 10481/2023 PASSED BY THIS HON'BLE COURT

WPC Nos.2469/2023 & conn.cases 38 APPENDIX OF WP(C) 16237/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF THE SHOW-CAUSE NOTICE DATED 16-11- 2022 ISSUED BY THE 1ST RESPONDENT Exhibit P2 COPY OF THE ADJOURNMENT REQUEST DATED 14-12- 2022 FILED BY THE PETITIONER Exhibit P3 COPY OF THE HEARING NOTICE DATED 12-05-2023 ISSUED BY THE 2ND RESPONDENT 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.2469/2023 & conn.cases 39 APPENDIX OF WP(C) 16479/2023 PETITIONER EXHIBITS Exhibit-P1OF NOTICE IN FORM GST ASMT-10 FOR 2017-18 DATED 18..10..2020 ISSUED BY THE 1ST RESPONDENT. Exhibit-P2OF THE PURCHASE REPORT FOR 2017-18 EVIDENCING THE CLAIM OF INPUT TAX CREDIT AVAILED BY THE PETITIONER Exhibit-P3OF THE REPLY DATED 27..11..2020 IN FORM GST ASMT-11 FILED BY PETITIONER BEFORE THE 1ST RESPONDENT. Exhibit-P4OF

THE ORDER NO.32BP0PM4591J2ZE/2017-18 DATED 30..11..2022 AND THE ACCOMPANYING SUMMARY ORDER ISSUED BY THE 1ST RESPONDENT. Exhibit-P5OF THE RECOVERY NOTICE NO.B2/AR/TPU NORTH PARAVUR/32BPOPM4591J2ZE/2023-24 DATED 12..5..2023 ISSUED BY THE 2ND RESPONDENT. Exhibit-P6OF THE ORDER DATED 11..11..2022 IN W.P.(C) 32054/2022 OF THIS HON'BLE COURT.

WPC Nos.2469/2023 & conn.cases 40 APPENDIX OF WP(C) 16873/2023 PETITIONER EXHIBITS Exhibit P1OF THE PROCEEDINGS OF ASSESSMENT PASSED U/S. 73 OF THE GST ACTS FOR THE YEAR 2017-18 DATED 28.02.2022 Exhibit P1(a)OF THE SUMMERY OF ORDER ISSUED IN FORM GST DRC-07 DATED 28.02.2022 Exhibit P2OF THE REVENUE RECOVERY NOTICE ISSUED DATED 03.05.2023

WPC Nos.2469/2023 & conn.cases 41 APPENDIX OF WP(C) 16879/2023 PETITIONER EXHIBITS Exhibit P1OF THE ANNUAL RETURN FILED BY THE PETITIONER IN GSTR 9, DATED 30.01.2020 Exhibit P2OF THE NOTICE IN FORM GST ASMT -10 DATED 03.09.2020 ISSUED BY THE 1ST RESPONDENT Exhibit P3OF THE OBJECTIONS FILED BY THE PETITIONER IN FORM GSTR 11, ON RECEIPT OF EXT.P-2 NOTICE, DT. 20.10.2020 Exhibit P4THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT, DATED 26.08.2022 Exhibit P5OF THE ORDER PASSED BY THE 1ST RESPONDENT UNDER S.73(1) OF THE SGST/CGST ACT, 2017, DATED 27.12.2022

WPC Nos.2469/2023 & conn.cases 42 APPENDIX OF WP(C) 17724/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE PERIOD 2017-18 DTD. 20-07- 2022 Exhibit P2 COPY OF ORDER IN WPC NO. 34128/22 OF THIS HON'BLE COURT DTD. 28-10-2022

WPC Nos.2469/2023 & conn.cases 43 APPENDIX OF WP(C) 17801/2023 PETITIONER EXHIBITS Exhibit P1OF THE RETURN FILED BY THE PETITIONER FOR THE MONTH OF JULY, 2017 DATED 25.08.2017 Exhibit P1(a)OF THE RETURN FILED BY THE PETITIONER FOR THE MONTH OF AUG, 20 17 DATED 20.09.2017 Exhibit P1(b)OF THE RETURN FILED BY THE PETITIONER FOR THE MONTH OF SEPT. 2017 DATED 21.10.2017 Exhibit P1(c)OF THE RETURN FILED BY THE PETITIONER FOR THE MONTH OF OCT. 2017 DATED 13.11.2017 Exhibit P1(d)OF THE RETURN FILED BY THE PETITIONER FOR THE MONTH OF NOV. 2017 DATED 11.12.2017 Exhibit P1(e)OF THE RETURN FILED BY THE PETITIONER FOR THE MONTH OF DEC. 2017 DATED 20.01 .2018 Exhibit P1(f)OF THE RETURN FILED BY THE PETITIONER FOR THE MONTH OF JAN.2018 DATED 14.02.2018 Exhibit P1(g)OF THE RETURN FILED BY THE PETITIONER FOR THE MONTH OF FEB. 2018 DATED 22.03.2018 Exhibit P1(h)OF THE RETURN FILED BY THE PETITIONER FOR THE MONTH OF MAR.2018 DATED 20.04.2018 Exhibit P2OF THE ORDER PASSED BY THE 1ST RESPONDENT DATED 25.02.2022 Exhibit P3OF THE ORDER PASSED BY THE 2ND RESPONDENT IN APPEAL DATED 29.04.2023

WPC Nos.2469/2023 & conn.cases 44 APPENDIX OF WP(C) 18379/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF THE ORDER DATED 22-10-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P2 COPY OF THE RECTIFICATION PETITION DATED 02- 06-2023 SUBMITTED BY THE PETITIONER

WPC Nos.2469/2023 & conn.cases 45 APPENDIX OF WP(C) 18870/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF SHOW CAUSE NOTICE UNDER SECTION 73 (1) ISSUED BY THE 1ST RESPONDENT DTD. 22-02- 2022 Exhibit P2 COPY OF ORDER IN WPC NO. 30146/22 OF THIS HON'BLE COURT DTD. 23-09-2022

WPC Nos.2469/2023 & conn.cases 46 APPENDIX OF WP(C) 19156/2023 PETITIONER EXHIBITS Exhibit P1OF THE PROCEEDINGS PASSED U/S. 73 OF THE GST ACTS FOR 2018-19 DATED: 26.09.2022 Exhibit P1(a)OF THE SUMMERY OF ORDER U/S. 73 OF THE GST ACTS FOR 2018-19 DATED: 27.09.2022 Exhibit P1(b)OF THE ORDER/RECOVERY NOTICE ISSUED IN FORM GST DRC-07 FOR 2018-19 DATED: 27.09.2022 Exhibit P2OF THE PROCEEDINGS PASSED U/S. 73 OF THE GST ACTS FOR 2019-20 DATED: 26.09.2022 Exhibit P2(a)OF THE SUMMERY OF ORDER U/S. 73 OF THE GST ACTS FOR 2019-20 DATED: 27.09.2022 Exhibit P2(b)OF THE ORDER/RECOVERY NOTICE ISSUED IN FORM GST DRC-07 FOR 2019-20 DATED: 27.09.2022 Exhibit P3OF THE RECOVERY NOTICE ISSUED BY THE SECOND RESPONDENT FOR THE YEAR 2018-19 DATED: 02.06.2023 Exhibit P3(a)OF THE RECOVERY NOTICE ISSUED BY THE SECOND RESPONDENT FOR THE YEAR 2019-20 DATED: 02.06.2023 Annexure A Aof the judgment in Eicher Motors Ltd v Union of India, 1999 (106) E.L.T. 3 (SC)

WPC Nos.2469/2023 & conn.cases 47 APPENDIX OF WP(C) 19181/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 20-04-2022 Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 18-06-2022 Exhibit P3 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 27-12-2022 Exhibit P4 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 25-01-2023 Exhibit P5 COPY OF LETTER ISSUED BY THE 2ND RESPONDENT DTD. 24-02-2023 Exhibit P6 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 08-03-2023 Exhibit P7 COPY OF DETAILS OF PERSONAL HEARING ISSUED BY THE 2ND RESPONDENT DTD. 08-03-2023 Exhibit P8 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 30-03-2022 Exhibit P9 COPY OF ORDER IN FORM GST DRC-07 ISSUED BY THE 2ND RESPONDENT DTD. 04-04-2023 Exhibit P10 COPY OF ORDER IN WPC NO. 31157/2022 OF THIS HON'BLE COURT DTD. 30-09-2022

WPC Nos.2469/2023 & conn.cases 48 APPENDIX OF WP(C) 19459/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 03-01-2022 Exhibit P2 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 03-02-2022 Exhibit P3 COPY OF ORDER IN WPC NO. 31157/2022 OF THIS HON'BLE COURT DTD. 30-09-2022

WPC Nos.2469/2023 & conn.cases 49 APPENDIX OF WP(C) 19774/2023 PETITIONER EXHIBITS Exhibit-P1OF THE ANNUAL RETURN E-FILED U/S 44 READ WITH RULE 80 OF THE GST RULES, 2017 ON 14-11-2019 FOR THE YEAR 2017-18 BEFORE THE 1ST RESPONDENT Exhibit-P2OF THE ASMT-10 NOTICE DATED 10-07- 20 ISSUED U/S 61 OF THE GST ACTS FOR THE YEAR 2017-18 BY 1ST RESPONDENT ON THE PETITIONER. Exhibit-P3OF THE SHOW CAUSE NOTICE ISSUED U/S 73 OF GST ACTS FOR THE YEAR 2017-18 ON 28-07- 2021 BY 1ST RESPONDENT TO THE PETITIONER. Exhibit-P4OF THE ASSESSMENT ORDER PASSED U/S 73 OF THE GST ACTS, 2017 DEMANDING TAX, INTEREST AND PENALTY IN FORM GST DRC-07 DATED 17-01-2022 BY 1ST RESPONDENT FOR THE YEAR 2017-18. Exhibit-P5OF NOTIFICATION NO. 49/2019-CENTRAL TAX DATED 09-10-2019 ISSUED BY THE 4TH RESPONDENT U/S 164 OF THE CGST ACT. Exhibit-P6OF ONE OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) NO.13068 OF 2023 DATED 12-04-23. Exhibit-P7OF THE ARREAR NOTICE DATED 18-05- 2023 DEMANDING TAX, INTEREST AND PENALTY LEVIED FOR THE YEAR 2017-18 ISSUED BY 3RD RESPONDENT.

WPC Nos.2469/2023 & conn.cases 50 APPENDIX OF WP(C) 20441/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF THE NOTICE IN FORM GST ASMT-10 DATED 21-06-2021 ISSUED BY THE 1ST RESPONDENT Exhibit P2 COPY OF THE REMINDER NOTICE DATED 20-05-2023 ISSUED BY THE 2ND RESPONDENT Exhibit P3 COPY OF THE INTERIM ORDER IN WP(C) NO. 18516/2023 DATED 08-06-2023 PASSED BY THE HON'BLE HIGH COURT OF KERALA

WPC Nos.2469/2023 & conn.cases 51 APPENDIX OF WP(C) 20559/2023 PETITIONER EXHIBITS Exhibit P1 A COPY OF THE SHOW CAUSE NOTICE DATED 20-08- 2022 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-2018. Exhibit P1(a) A COPY OF THE SHOW CAUSE NOTICE DATED 07-01- 2023 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-2019 Exhibit P1(b) A COPY OF THE SHOW CAUSE NOTICE DATED 07-01- 2023 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2019-2020 Exhibit P2 A COPY OF NOTIFICATION NO. 52/2020 - CENTRAL TAX DATED 24-06-2020 ISSUED BY THE 2ND RESPONDENT Exhibit P3 A COPY OF NOTIFICATION NO. 19/2021- CENTRAL TAX DATED 01-06-2021ISSUED BY THE 2ND RESPONDENT Exhibit P4 A COPY OF NOTIFICATION NO. 33/2021- CENTRAL TAX DATED 29-08-2021 ISSUED BY THE 2ND RESPONDENT Exhibit P5 A COPY OF THE INTERIM ORDER IN WP(C) NO. 7057/2022 DATED 03-03-2022 PASSED BY THE HON'BLE HIGH COURT OF KERALA Exhibit P6 A COPY OF THE INTERIM ORDER DATED 03-01-2023 IN WP(C) NO.42681/2022 ISSUED BY THIS HON'BLE COURT.

WPC Nos.2469/2023 & conn.cases 52 APPENDIX OF WP(C) 20704/2023 PETITIONER EXHIBITS Exhibit P1OF THE NOTICE IN FORM GST ASMT-10 DATED 30.06.2020 Exhibit P2OF THE FORM GST ASMT-II DATED 29.08.2020 Exhibit P3OF THE REPLY IN PART B DATED 10.01.2022 Exhibit P4OF THE SHOW CAUSE NOTICE IN FORM GST DRC-01 DATED 24.01.2022 Exhibit P5OF THE PERSONAL HEARING NOTICE DATED 05.06.2023

WPC Nos.2469/2023 & conn.cases 53 APPENDIX OF WP(C) 21074/2023 PETITIONER EXHIBITS Exhibit-P1OF ORDER NO.32AADFH0364F1ZY/2017-18 DATED 29..9..2022 ISSUED BY THE 1ST RESPONDENT. Exhibit-P2OF THE RECOVERY NOTICE NO.32AADFH0364F1ZY DATED 6..6..2023 ISSUED BY THE 2ND RESPONDENT. Exhibit-P3OF THE ORDER DATED 11..11..2022 IN W.P.(C) 32054/2022 OF THIS HON'BLE COURT

WPC Nos.2469/2023 & conn.cases 54 APPENDIX OF WP(C) 21305/2023 PETITIONER EXHIBITS Exhibit P1OF THE REGISTRATION CERTIFICATE NO. 32AYRPB1659F21ZK DATED 06-11-2019 ISSUED TO THE PETITIONER Exhibit P2OF

THE ORDER

NO. 32AYRPB1659F1ZK/2017-18 ALONG WITH DEMAND IN GST DRC-07 ISSUED BY THE 1ST RESPONDENT DATED 22-10-2022 Exhibit P3OF THE PRESS RELEASE ISSUED BY THE CBIC DATED 04-05-2018. Exhibit P4 COPY OF THE INTERIM ORDER PASSED BY THIS COURT IN W.P.(C).11086/ 2022 DATED 31-03-2022 Exhibit P5OF THE REVENUE RECOVERY NOTICE NO. B3/ANGAMALY/32AYRPB1659F1ZK/2023-24 DATED 08- 06-2023 ISSUED BY THE 5TH RESPONDENT

WPC Nos.2469/2023 & conn.cases 55 APPENDIX OF WP(C) 2469/2023 PETITIONER EXHIBITS Exhibit P1 A COPY OF THE NOTICE DATED 04-08-2020 ISSUED BY THE 1ST RESPONDENT IN FORM GST ASMT-10 Exhibit P2 A COPY OF THE ORDER DATED 19-01-2022 ISSUED BY THE 1ST RESPONDENT U/S.73 OF THE ACT. Exhibit P2(a) A COPY OF THE SUMMARY OF THE ORDER DATED 17- 01-2022. Exhibit P3 A COPY OF THE INTERIM ORDER IN WP(C) NO.1604/2023 DATED 18-01-2023 PASSED BY THIS HON'BLE COURT

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.