Judgment
WPC Nos.2469/2023 & conn.cases 1 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. 2469 OF 2023 PETITIONER:
REJANI.N, AGED 48 YEARS PROPRIETRESS, GAYATHRI TRADERS, INDUSTRIAL ESTATE, UMAYANALLOOR, KOLLAM DISTRICT-691589, PIN - 691589 BY ADVS.
RAHUL A.
S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL RESPONDENTS:
1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, CHATHANNOOR, KOLLAM DISTRICT-691572, PIN - 691572 2 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI., PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI,, PIN - 110001 4 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001 BY ADV SREEJITH P. R 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).3489/2023, 4088/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 3489 OF 2023 PETITIONER:
M/S. ASIAN TILES & GRANITES RANDAMKUTTY, KAYAMKULAM, ALAPPUZHA, REPRESENTED BY ABDUL WAHID, MANAGING PARTNER., PIN - 690502 BY ADVS.
MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, KAYAMKULAM, ALAPPUZHA, PIN - 690502 2 THE JOINT COMMISSIONER (APPEALS)-II KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, BAPPUJI NAGAR, ASRAMOM, 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, REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001 5 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).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 4088 OF 2023 PETITIONER:
GOOD LINK FURNITURE 175-A,B,C, PEEKAY BUILDING, PEZHAKKAPPILLY P.O., MUVATTUPUZHA, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SURESH P.S., AGED 53 YEARS, S/O.
P.K.SREEDHARAN, PIN - 686573 BY ADVS.
R.MURALEEDHARAN ANIE GEORGE RESPONDENTS:
1 THE STATE TAX OFFICER-3 STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, 2ND FLOOR, MUVATTUPUZHA, ERNAKULAM DISTRICT, PIN - 686669 2 THE JOINT COMMISSIONER OF STATE TAXES STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY, PIN - 682002 3 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN - 695002 4 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 5 UNION OF INDIA REPRESENTED BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI, PIN - 110001 SRI. MUHAMED RAFIQ-SPL.GP, THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 4363 OF 2023 PETITIONER:
GREEN POINT GAS SERVICES, AGED 52 YEARS XXIII/326, GROUND FLOOR, 16 NP TOWER, WEST FORT, SANKARAYYARA ROAD, THRISSUR-680004. (REPRESENTED BY THE PROPRIETOR ABDUL KABEER C.K.), PIN - 680004 BY ADVS.
K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) JOE PAUL MAMPILLY RESPONDENTS:
1 STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, 3RD CIRCLE, GST COMPLEX, POOTHOLE, THRISSUR-680 004., PIN - 680004 2 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O, THIRUVANANTHAPURAM-695002., PIN - 695002 3 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES) GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695001., PIN - 695001 4 UNION OF INDIA DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110001., PIN - 110001 5 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110001., PIN - 110001 BY ADV THUSHARA JAME, SRI. MUHAMED RAFIQ-SPL.GP, SRI.
P.R. SREEJITH -SC, GSTN, THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 5641 OF 2023 PETITIONER:
M/S. PARAYIL AGENCIES 19/56, PARAYIL ENCLAVE, M. G. ROAD, POOTHOLE, THRISSUR REPRESENTED BY ITS MANAGING PARTNER MIRAJ DIVAKARAN PARAYIL, PIN - 680004 BY ADV SANTHOSH P.ABRAHAM RESPONDENTS:
1 THE STATE TAX OFFICER THIRD CIRCLE, KERALA STATE GOODS & SERVICES TAX DEPARTMENT STATE TAX COMPLEX, POOTHOLE, THRISSUR, PIN - 680004 2 THE COMMISSIONER OF STATE TAX KERALA STATE GOODS & SERVICES TAX DEPARTMENT TAX TOWER KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY THE PRINCIPAL COMMISSIONER (GST), PIN - 110001 4 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT TAXES DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADV VISHNU JAYAPALAN, 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).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 6882 OF 2023 PETITIONER:
N. PRABHAKARAN NAIR,AGED 74 YEARS, PROPRIETOR, M/S BHAGAVATHY STORES, BP III/1442, BALARAMAPURAM P.O., THIRUVANANTHAPURAM-, PIN - 695501 BY ADV P.S.SOMAN RESPONDENTS:
1 STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT, MINI CIVIL STATION, NEYYATTINKARA THIRUVANANTHAPURAM, PIN - 695121 2 UNION OF INDIA,REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 3 STATE OF KERALA REPRESENTED BY THE, COMMISSIONER OF STATE TAX, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM, PIN - 695002 4 PRINCIPAL CHIEF COMMISSIONER OF CGST & CENTRAL EXCISE OFFICE OF THE CHIEF COMMISSIONER, CENTRAL REVENUE BUILDING, I S PRESS ROAD, KOCHI, PIN - 682018 SRI. MUHAMED RAFIQ-SPL.GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 15524 OF 2023 PETITIONER:
SAHITYA PRAVARTHAKA CO-OPERATIVE SOCIETY LTD.NO.2458 (SPCS),SPCS BUILDING, K.K. ROAD, KOTTAYAM-686001.
(REPRESENTED BY SANTHOSHKUMAR. S, SECRETARY) BY ADVS.
K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENTS:
1 DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS & SERVICES TAX DEPARTMENT, CIVIL STATION, KOTTAYAM, COLLECTORATE, PIN - 686002 2 DEPUTY COMMISSIONER, ARREAR RECOVERY, STATE GOODS & SERVICES TAX DEPARTMENT, CIVIL STATION, KOTTAYAM, COLLECTORATE-686002 3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O, THIRUVANANTHAPURAM-695002.
4 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695001.
5 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110001.
6 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110001.
BY ADV THUSHARA JAMES 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).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 15553 OF 2023 PETITIONER:
M/S V.R CONSTRUCTIONS,AGED 52 YEARS 47/288, C-12, SHAKKAZ ARCADE, GOOD SHED ROAD, THALASSERY, KANNUR KERALA- 670101, REPRESENTED BY ITS MANAGING PARTNER RAMESHAN. K, S/O SANKARAN, NOW RESIDING AT VILLA NO. 38, HEERA VAASTHU HILLS, ALATHARA ROAD, SREEKARAYAM P.O, NEAR COLLEGE OF ENGINEERING, TRIVANDRUM-, PIN - 695017 BY ADVS.
P.T.SHEEJISH DIVYA RAVINDRAN RESPONDENTS:
1 THE STATE TAX OFFICER (WORKS CONTRACT) STATE GST DEPARTMENT, THAVAKKARA P.O KANNUR, KERALA- ., PIN - 670002 2 CENTRAL BOARD OF INDIRECT TAXES GST POLICY WING, NORTH BLOCK NEW DELHI-. REPRESENTED BY PRINCIPAL COMMISSIONER, PIN - 110001 3 STATE OF KERALA, TAXES DEPARTMENT, GOVT. SECRETARIAT, TRIVANDRUM-.
REPRESENTED BY SECRETARY TO GOVERNMENT, 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).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 16237 OF 2023 PETITIONER:
M/S. EKK INFRASTRUCTURE LIMITED E9,E10, 2ND FLOOR, MUNICIPAL VEGETABLE MARKET BUILDING, ALUVA-MUNNAR ROAD, PERUMBAVOOR, REPRESENTED BY ITS MANAGING DIRECTOR SRI. SANJU MUHAMMED, PIN - 683542 BY ADVS.
K.S.HARIHARAN NAIR HARIMA HARIHARAN RAJATH R NATH G.REMADEVI DHEERAJ SASIDHARAN RESPONDENTS:
1 DEPUTY COMMISSIONER (WORKS CONTRACT),STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY, PIN - 682002 2 DEPUTY COMMISSIONER TAX PAYER SERVICES DIVISION, SGST DEPT., 2ND FLOOR, MINI CIVIL STATION, MUVATTUPUZHA, PIN - 686669 3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 5 STATE OF KERALA 5. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADVS.
NAVANEETH.N.NATH ALFRED LIONEL WINSTON M, 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).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 16479 OF 2023 PETITIONER:
MAJEED K.J,AGED 52 YEARS, KANJIRATHINGAL GLASS HOUSE, V/22A & V22 B, PATHALAM, KUTTIKATTUKARA, ERNAKULAM DISTRICT., PIN - 683504 BY ADVS.
K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENTS:
1 STATE TAX OFFICER,STATE GOODS & SERVICES TAX DEPARTMENT K.A.P. COMMERCIAL COMPLEX, PUMP JUNCTION, RAILWAY STATION ROAD, ALUVA, ERNAKULAM DISTRICT., PIN - 683101 2 DEPUTY COMMISSIONER,ARREAR RECOVERY, STATE GOODS & SERVICE TAX DEPARTMENT, MINI CIVIL STATION, ALUVA., PIN - 683101 3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O, THIRUVANANTHAPURAM, PIN - 695002 4 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 5 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 6 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,REPRESENTED BY ITS CHAIRMAN,MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 BY ADVS.
THUSHARA JAMES ALFRED LIONEL WINSTON M 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).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 16873 OF 2023 PETITIONER:
M/s KITE MEDIA PROMOTORS, 519A, FAZAL COTTAGE, STAR JUNCTION, M.C.ROAD, KOTTAYAM REPRESENTED BY ITS MANAGING PARTNER C.M. HAROON RASHEED, PIN - 686001 BY ADVS.
AJI V.DEV ALAN PRIYADARSHI DEV S.SAJEEVAN DEVADAS D.M.
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, SECOND CIRCLE, GST COMPLEX, KOTTAYAM 686 001 PRESENTLY ASSISTANT COMMISSIONER OF STATE TAX, TAXPAYER SERVICES CIRCLE, KOTTAYAM TOWN, GST COMPLEX, NAGAMPADOM, KOTTAYAM, PIN - 686001 2 THE DEPUTY COMMISSIONER OF ARREAR RECOVERY, STATE G.S.T DEPARTMENT, COLLECTORATE BUILDING, COLLECTORATE P.O, KOTTAYAM, PIN - 686002 3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 5 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADV N.J.ASHWIN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 16879 OF 2023 PETITIONER:
MEERAN PAINAYIL SHUKKOOR,AGED 56 YEARS,S/O. MEERAN, PROPRIETOR, PALNAYIL BAKERY, XIX, 22 M N, THODUPUZHA ROAD, MUVATTUPUZHA, EMAKULAM DISTRICT, PIN - 686661 BY ADVS.
R.MURALEEDHARAN DR.ANIES GEORGE RESPONDENTS:
1 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MUVATTUPUZHA, ERNAKULAM DISTRICT, PIN - 682030 2 THE JOINT COMMISSIONER OF STATE TAXES,STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY, PIN - 682002 3 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARANANA P.O. , THIRUVANANTHAPURAM, PIN - 695002 4 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIMVANANTHAPURAM, PIN - 695001 5 UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI, PIN - 110001 BY ADV K.V.SREE VINAYAKAN SRI. MUHAMED RAFIQ-SPL.GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 17724 OF 2023 PETITIONER:
MATHEW ABRAHAM, AGED 44 YEARS MELETHIL AGENCIES MELETHIL BUILDINGS ARANMULA PATHANAMTHITTA, PIN - 689533 BY ADVS.
MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS:
1 THE STATE TAX OFFICER STATE GST DEPARTMENT, MINI CIVIL STATION, PATHANAMTHITTA, PIN - 689645 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).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 17801 OF 2023 PETITIONER:
VARGHESE GEORGE,AGED 73 YEARS S/O. GEORGE,PROPRIETOR, AISWARYA METALS, X/ 143, VARAKUKALAYIL, NEDUMKANDAM,IDUKKI DISTRICT.685553 BY ADVS.
R.MURALEEDHARAN R.RAMAKRISHNAN POTTY RESPONDENTS:
1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, NEDUMKANDAM, IDUKKI., PIN - 685553 2 THE JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, SASTRI ROAD, KOTTAYAM,, PIN - 682015 3 THE JOINT COMMISSIONER OF STATE TAXES, STATE GOODS AND SERVICES TAX DEPARTMENT, IDUKKI, KATTAPPANA, PIN - 685508 4 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM., PIN - 695002 5 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,, PIN - 695001 6 UNION OF INDIA REPRESENTED BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI., PIN - 110001 SRI. MUHAMED RAFIQ-SPL.GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 18379 OF 2023 PETITIONER:
M/S VARIETY FASHIONS IV/692, M.C ROAD,KOOTHATTUKULAM,ERNAKULAM, REPRESENTED BY ITS PARTNER SMT. TIBY THANKACHAN, PIN – 686662.
BY ADVS.
K.S.HARIHARAN NAIR HARIMA HARIHARAN RAJATH R NATH G.REMADEVI DHEERAJ SASIDHARAN RESPONDENTS:
1 ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, MUVATTUPUZHA,, PIN - 686669 2 UNION OF INDIA REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, 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 M.S.AMAL DHARSAN 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).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 18870 OF 2023 PETITIONER:
V.M. JABBAR,AGED 55 YEARS PROPRIETOR, M/S. SOUTHERN TIMBERS, KAVUMKARA, MARKET ROAD MUVATTUPUZHA ,-686673 ERNAKULAM DISTRICT BY ADVS.
MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, MINI CIVIL STATION, MUVATTUPPUZHA ERNAKULAM 686673 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 RAJESH KUMAR T.K 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).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 19156 OF 2023 PETITIONER:
U.M.S INDUSTRIES GROUP, 1/400,402,403, THEKKUMURI-P.O, CHERPULASSERY, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER SRI. M.P.
SATHEESH., PIN - 679506 BY ADVS.
AJI V.DEV ALAN PRIYADARSHI DEV S.SAJEEVAN RESPONDENTS:
1 THE DEPUTY COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, STATE G.S.T DEPARTMENT, GST COMPLEX, PALAKKAD - 678 001 (PRESENTLY RE-DESIGNATED AS ASSISTANT COMMISSIONER OF STATE TAX, TAXPAYER SERVICES CIRCLE, STATE GST DEPARTMENT, MINI CIVIL STATION, OTTAPALAM), PIN - 679104 2 THE DEPUTY COMMISSIONER OF STATE TAX (ARREAR RECOVERY), STATE G.S.T DEPARTMENT, STATE G.S.T. COMPLEX, PALAKKAD- 678001., PIN - 678001 3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI- 110001., PIN - 110001 4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001., PIN - 110001 5 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001., PIN - 695001 BY SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN, Sr.Adv.SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 19181 OF 2023 PETITIONER:
M/S. CASA FURNIRTURE (P) LTD.
CHAPPANANGADI, PONMALA, MALAPPURAM , REPRESENTED BY ITS MANAGING DIRECTOR, HAMZA, PIN - 676503 BY ADVS.
MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS:
1 THE SUPERINTENDENT OF CENTRAL TAX & CENTRAL EXCISE MALAPPURAM RANGE, CENTRAL GOODS AND SERVICES TAX DEPARTMENT, AWWAL TOWER, MIDDLE HILL, MALAPPURAM, PIN - 676505 2 DEPUTY COMMMISSIONER CENTRAL TAX AND CENTRAL EXCISE, MALAPPURAM DIVISION, AWWAL TOWER, MIDDLE HILL, MALAPPURAM, PIN - 676505 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 BY ADVS.
M.S.AMAL DHARSAN Murleekrishnan R CGC SRI. MUHAMED RAFIQ-SPL.GP, Sr.Adv.SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 19459 OF 2023 PETITIONER:
PULIMANTHODI SAIDALI HAJI P.T., AGED 81 YEARS PROPRIETOR, M/S. P T STORES, 16/297 A,B,C, THOOTHA, MALAPPURAM, PIN - 679357 BY ADVS.
MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS:
1 THE DEPUTY COMMISSIONER OF STATE TAX STATE GODOS & SERVICES TAX DEPARTMENT, MALAPPURAM AT MANJERI, 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. SECRETERIAT, THIRUVANANTHAPURAM, PIN - 695001 SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN, Sr.Adv.SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 19774 OF 2023 PETITIONER:
JOBY JOHN, PROPRIETOR AGED 47 YEARS FRANCHUS AGENCIES, 23/589, CHERTHALA, PIN - 688524 BY ADV V.DEVANANDA NARASIMHAM RESPONDENTS:
1 THE ASSISTANT COMMISSIONER KSGST DEPARTMENT, MINI CIVIL STATION, CHERTHALA, ALAPPUZHA, PIN - 688524 2 STATE OF KERALA REPRESENTED BY ITS SECRETARY DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 3 STATE TAX OFFICER (ARREAR RECOVERY) O/O THE JOINT COMMISSIONER, KSGST DEPARTMENT, BSNL BHAVAN, 2ND FLOOR, OPPOSITE HEAD POST OFFICE ROAD, ALAPPUZHA, PIN - 688001 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI, PIN - 110023 SRI. MUHAMED RAFIQ-SPL.GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 20441 OF 2023 PETITIONER:
WINS AUTO SALES, 15/293/A, MURYANKARA PINARMUNDA MILMA ROAD, PERINGALA, KUNNATHUNAD, ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER SRI. SHARFUDDIN P.K, PIN - 683565 BY ADVS.
K.S.HARIHARAN NAIR HARIMA HARIHARAN G.REMADEVI DHEERAJ SASIDHARAN RAJATH R NATH RESPONDENTS:
1 DEPUTY COMMISSIONER, SGST DEPT.,SPECIAL CIRCLE-II, THEVARA, PERUMANOOR P.O, ERNAKULAM, PIN - 682015 2 ASSISTANT STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE, SGST DEPT., KUNNATHUNADU, ALUVA, SECOND FLOOR, MINI CIVIL STATION, PERUMBAVOOR, PIN - 683542 3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 5 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADV T.K.RAJESHKUMAR SRI. MUHAMED RAFIQ-SPL.GP, Sr.Adv.SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 20559 OF 2023 PETITIONER:
REGAL MEDICALS, XXV/1, JAIHIND MARKET BUILDING, BLOCK- A, M.O. ROAD, THRISSUR, PIN: 680 001, REPRESENTED BY ITS MANAGING PARTNER, P. A. SADATH.
BY ADVS.
S.ANIL KUMAR (TRIVANDRUM) SAJU.K.PERUTTY SABU C.J RAHUL A.
RESPONDENTS:
1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, FOURTH CIRCLE, POOTHOLE, THRISSUR, PIN - 680004 2 UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 3 STATE OF KERALA,REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADVS.
K.VIJAYAN SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN, THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 20704 OF 2023 PETITIONER:
ALFA ARCHITECTURAL SYSTEMS 17/1760-H, M.P.K. BUILDING, MUTHALAKULAM, KOZHIKODE, KERALA REPRESENTED BY ITS MANAGING PARTNER SAJAL MOHAMED T.P.M, PIN - 673001 BY ADVS.
M.K.HAJARA C.RAMACHANDRAN HOWLATH JAHAN RESPONDENTS:
1 STATE TAX OFFICER,TAX PAYER SERVICES CIRCLE, CHALAPPURAM STATE GOODS AND SERVICES TAX DEPARTMENT, G.S.T. COMPLEX JAWAHAR NAGAR, KOZHIKODE, PIN - 673006 2 STATE TAX OFFICER, (WORKS CONTRACT) OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPT., KOZHIKODE-., PIN - 673001 3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRYOF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESNETED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI -110001, PIN - 110001 5 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADVS.
K.K.Sethukumar CGC DENNIS VARGHESE SRI. MUHAMED RAFIQ-SPL.GP, Sr.Adv.SRI.
SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 21074 OF 2023 PETITIONER:
HINDUSTAN PLYWOODS,AGED 40 YEARS,1,5/1694, ALUVA-MUNNAR ROAD, MARAMPILLY, PERUMBAVOOR (REPRESENTED BY THE PARTNER SRI. M.H. RASHEED), PIN - 683547 BY ADVS.
K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENTS:
1 STATE TAX OFFICER-4,STATE GOODS & SERVICES TAX DEPARTMENT,1ST CIRCLE, PERUMBAVOOR, PIN - 683542 2 DEPUTY COMMISSIONER,ARREAR RECOVERY, TAX PAYER SERVICES, STATE GOODS & SERVICE TAX DEPARTMENT, MINI CIVIL STATION, ALUVA, PIN - 683101 3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O, THIRUVANANTHAPURAM, PIN - 695002 4 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 5 UNION OF INDIA, REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 6 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, rEPRESENTED BY ITS CHAIRMAN MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 BY ADVS.
THUSHARA JAMES S.KRISHNA AJOY P.B.
SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN, Sr.Adv.SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & 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. 21305 OF 2023 PETITIONER:
BIJU SEBASTIAN, PROPRIETOR,AGED 35 YEARS M/S SLEEP STYLE, XVI/324A, THEKKATH ARCADE NH ROAD, KARUKUTTY, ANGAMALY- REPRESENTED BY VISHNU R PILLAI POWER OF ATTORNEY HOLDER -VERSUS-, PIN - 683576 BY ADVS.
P.S.SOMAN T.RADHAMONY RESPONDENTS:
1 STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT, ANGAMALY, ERNAKULAM, PIN - 683572 2 UNION OF INDIA , REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 3 STATE OF KERALA REPRESENTED BY THE, COMMISSIONER OF STATE TAX, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM, PIN - 695002 4 PRINCIPAL CHIEF COMMISSIONER OF CGST & CENTRAL EXCISE OFFICE OF THE CHIEF COMMISSIONER, CENTRAL REVENUE BUILDING, I S PRESS ROAD, KOCHI, PIN - 682018 5 DEPUTY COMMISSIONER OF STATE TAX (ARREAR RECOVERY) TAX PAYER SERVICES, STATE GOODS & SERVICE TAX DEPARTMENT MINI CIVIL STATION, ALUVA, PIN - 683101 BY ADVS.
VISHNU PRADEEP DENNIS VARGHESE, SRI. MUHAMED RAFIQ-SPL.GP, Sr.Adv.SRI.
SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.2469/2023 & conn.cases 26 JUDGMENT [WP(C) Nos.2469/2023, 3489/2023, 4088/2023, 4363/2023, 5641/2023, 6882/2023, 15524/2023, 15553/2023, 16237/2023, 16479/2023, 16873/2023, 16879/2023, 17724/2023, 17801/2023, 18379/2023, 18870/2023, 19156/2023, 19181/2023, 19459/2023, 19774/2023, 20441/2023, 20559/2023, 20704/2023, 21074/2023, 21305/2023] 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)
WPC Nos.2469/2023 & conn.cases 27 Nos.31559/2019 and connected matters. The controversy 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
WPC Nos.2469/2023 & conn.cases 28 will grant applicable relief to eligible dealers.
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.2469/2023 & 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.2469/2023 & conn.cases 30 All Interlocutory Applications regarding interim matters stand closed.
Sd/- DINESH KUMAR SINGH JUDGE CSS/JJJ
WPC Nos.2469/2023 & conn.cases 31 APPENDIX OF WP(C) 3489/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DTD. 21-12-2021 Exhibit P2 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 19-04-2022 Exhibit P3 COPY OF ORDER IN WPC NO. 31157/2022 OF THIS HON'BLE COURT
WPC Nos.2469/2023 & conn.cases 32 APPENDIX OF WP(C) 4088/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ANNUAL RETURN FILED BY THE PETITIONER IN FORM GSTR 9, DATED 03.01.2020 Exhibit P2 TRUE COPY OF THE NOTICE IN FORM GST ASMT -10 NO.32AAPFG9723M1ZV/ASMT-10/2017-18
DATED 02.11.2020 ISSUED BY THE 1ST RESPONDENT Exhibit P3 TRUE COPY OF THE DETAILED OBJECTIONS FILED BY THE PETITIONER ON RECEIPT OF THE NOTICE, DATED 16.01.2021 Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE NO.32AAPFG9723M1ZV/2017-18 DATED 20.09.2022 ISSUED BY THE 1ST RESPONDENT Exhibit P5 TRUE COPY THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT UNDER S.73(1) OF THE SGST/CGST ACT, 2017, DATED.15 .12.2022
WPC Nos.2469/2023 & conn.cases 33 APPENDIX OF WP(C) 4363/2023 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF THE MONTHLY RETURN IN FORM GSTR 3B FOR THE MONTH OF MARCH 2018 FILED BY THE PETITIONER ON 21..10..2019.
Exhibit-P2 TRUE COPY OF THE MONTHLY RETURN IN FORM GSTR 3B FOR THE MONTH OF MARCH 2019 FILED BY THE PETITIONER ON 28..1..2020.
Exhibit-P3 TRUE COPY OF THE ASSESSMENT ORDER AND THE SUMMARY OF THE ORDER IN FORM GST DRC 07 FOR 2017-18 DATED 22..8..2022 ISSUED BY THE 1ST RESPONDENT.
Exhibit-P4 TRUE COPY OF THE ASSESSMENT ORDER AND THE SUMMARY OF THE ORDER IN FORM GST DRC 07 FOR 2018-19 DATED 19..12..2022 ISSUED BY THE 1ST RESPONDENT.
Exhibit-P5 TRUE COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT ON 10..1..2023.
Exhibit-P6 TRUE COPY OF THE ORDER DATED 10..11..2022 IN W.P.(C) 24243/2022 OF THIS COURT.
WPC Nos.2469/2023 & conn.cases 34 APPENDIX OF WP(C) 5641/2023 PETITIONER EXHIBITS Exhibit P1 TRUE
COPY
OF
THE
ORDER 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 p1 TRUE COPY OF THE REGISTRATION CERTIFICATE ISSUED TO THE PETITIONER Exhibit P2 TRUE COPY OF THE ORDER NO. DRC 07 GSTN 32ANMPN7479B2ZS/2017-18 DATED 16-12-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P3 TRUE COPY OF 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!
TRUE COPY OF NOTICE IN FORM GST ASMT 10 DATED 30..3..2022 FOR THE YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT.
Exhibit-P2 TRUE COPY OF NOTICE IN FORM GST ASMT 10 DATED 30..3..2022 FOR THE YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT.
Exhibit-P3 TRUE COPY OF NOTICE IN FORM GST ASMT 10 DATED 30..3..2022 FOR THE YEAR 2019-20 ISSUED BY THE 1ST RESPONDENT.
Exhibit-P4 TRUE COPY OF THE REPLY IN FORM GST ASMT 11 DATED 28..4..2022 FOR 2017-18 FILED BEFORE THE 1ST RESPONDENT.
Exhibit-P5 TRUE COPY OF THE REPLY IN FORM GST ASMT 11 DATED 28..4..2022 FOR 2018-19 FILED BEFORE THE 1ST RESPONDENT.
Exhibit-P6 TRUE COPY OF THE REPLY IN FORM GST ASMT 11 DATED 28..4..2022 FOR 2019-20 FILED BEFORE THE 1ST RESPONDENT.
Exhibit-P7 TRUE COPY OF THE RECOVERY NOTICE DATED 20..4..2023 FOR ARREARS OF TAX FOR 2017-18 TO 2019-20 ISSUED BY THE 2ND RESPONDENT.
Exhibit-P8 TRUE COPY OF 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-P9 TRUE COPY OF 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-P10 TRUE COPY OF 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-P11 TRUE COPY OF 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 THE TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER TO THE SHOW CAUSE NOTICE Exhibit P2 THE TRUE COPY OF 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 THE TRUE COPY OF A CIRCULAR NO.183/15/2022- GST DATED 27.12.2022 ISSUED BY THE DEPARTMENT Exhibit P5 THE TRUE COPY OF 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-P1 TRUE COPY OF NOTICE IN FORM GST ASMT-10 FOR 2017-18 DATED 18..10..2020 ISSUED BY THE 1ST RESPONDENT.
Exhibit-P2 TRUE COPY OF THE PURCHASE REPORT FOR 2017-18 EVIDENCING THE CLAIM OF INPUT TAX CREDIT AVAILED BY THE PETITIONER Exhibit-P3 TRUE COPY OF THE REPLY DATED 27..11..2020 IN FORM GST ASMT-11 FILED BY PETITIONER BEFORE THE 1ST RESPONDENT.
Exhibit-P4 TRUE
COPY
OF
THE
ORDER NO.32BP0PM4591J2ZE/2017-18 DATED 30..11..2022 AND THE ACCOMPANYING SUMMARY ORDER ISSUED BY THE 1ST RESPONDENT.
Exhibit-P5 TRUE COPY OF THE RECOVERY NOTICE NO.B2/AR/TPU NORTH PARAVUR/32BPOPM4591J2ZE/2023-24 DATED 12..5..2023 ISSUED BY THE 2ND RESPONDENT.
Exhibit-P6 TRUE COPY OF 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 P1 TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED U/S. 73 OF THE GST ACTS FOR THE YEAR 2017-18 DATED 28.02.2022 Exhibit P1(a) TRUE COPY OF THE SUMMERY OF ORDER ISSUED IN FORM GST DRC-07 DATED 28.02.2022 Exhibit P2 TRUE COPY OF 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 P1 TRUE COPY OF THE ANNUAL RETURN FILED BY THE PETITIONER IN GSTR 9, DATED 30.01.2020 Exhibit P2 TRUE COPY OF THE NOTICE IN FORM GST ASMT -10 DATED 03.09.2020 ISSUED BY THE 1ST RESPONDENT Exhibit P3 TRUE COPY OF THE OBJECTIONS FILED BY THE PETITIONER IN FORM GSTR 11, ON RECEIPT OF EXT.P-2 NOTICE, DT. 20.10.2020 Exhibit P4 TRUE COPY THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT, DATED 26.08.2022 Exhibit P5 TRUE COPY OF 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 P1 TRUE COPY OF THE RETURN FILED BY THE PETITIONER FOR THE MONTH OF JULY, 2017 DATED 25.08.2017 Exhibit P1(a) TRUE COPY OF THE RETURN FILED BY THE PETITIONER FOR THE MONTH OF AUG, 20 17 DATED 20.09.2017 Exhibit P1(b) TRUE COPY OF THE RETURN FILED BY THE PETITIONER FOR THE MONTH OF SEPT. 2017 DATED 21.10.2017 Exhibit P1(c) TRUE COPY OF THE RETURN FILED BY THE PETITIONER FOR THE MONTH OF OCT. 2017 DATED 13.11.2017 Exhibit P1(d) TRUE COPY OF THE RETURN FILED BY THE PETITIONER FOR THE MONTH OF NOV. 2017 DATED 11.12.2017 Exhibit P1(e) TRUE COPY OF THE RETURN FILED BY THE PETITIONER FOR THE MONTH OF DEC. 2017 DATED 20.01 .2018 Exhibit P1(f) TRUE COPY OF THE RETURN FILED BY THE PETITIONER FOR THE MONTH OF JAN.2018 DATED 14.02.2018 Exhibit P1(g) TRUE COPY OF THE RETURN FILED BY THE PETITIONER FOR THE MONTH OF FEB. 2018 DATED 22.03.2018 Exhibit P1(h) TRUE COPY OF THE RETURN FILED BY THE PETITIONER FOR THE MONTH OF MAR.2018 DATED 20.04.2018 Exhibit P2 TRUE COPY OF THE ORDER PASSED BY THE 1ST RESPONDENT DATED 25.02.2022 Exhibit P3 TRUE COPY OF 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 P1 TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73 OF THE GST ACTS FOR 2018-19 DATED: 26.09.2022 Exhibit P1(a) TRUE COPY OF THE SUMMERY OF ORDER U/S. 73 OF THE GST ACTS FOR 2018-19 DATED: 27.09.2022 Exhibit P1(b) TRUE COPY OF THE ORDER/RECOVERY NOTICE ISSUED IN FORM GST DRC-07 FOR 2018-19 DATED:
27.09.2022 Exhibit P2 TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73 OF THE GST ACTS FOR 2019-20 DATED: 26.09.2022 Exhibit P2(a) TRUE COPY OF THE SUMMERY OF ORDER U/S. 73 OF THE GST ACTS FOR 2019-20 DATED: 27.09.2022 Exhibit P2(b) TRUE COPY OF THE ORDER/RECOVERY NOTICE ISSUED IN FORM GST DRC-07 FOR 2019-20 DATED:
27.09.2022 Exhibit P3 TRUE COPY OF THE RECOVERY NOTICE ISSUED BY THE SECOND RESPONDENT FOR THE YEAR 2018-19 DATED: 02.06.2023 Exhibit P3(a) TRUE COPY OF THE RECOVERY NOTICE ISSUED BY THE SECOND RESPONDENT FOR THE YEAR 2019-20 DATED: 02.06.2023 Annexure A A true copy of 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-P1 TRUE COPY OF 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-P2 TRUE COPY OF 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-P3 TRUE COPY OF 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-P4 TRUE COPY OF 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-P5 TRUE COPY OF NOTIFICATION NO. 49/2019-CENTRAL TAX DATED 09-10-2019 ISSUED BY THE 4TH RESPONDENT U/S 164 OF THE CGST ACT.
Exhibit-P6 TRUE COPY OF ONE OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) NO.13068 OF 2023 DATED 12-04-23.
Exhibit-P7 TRUE COPY OF 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 P1 TRUE COPY OF THE NOTICE IN FORM GST ASMT-10 DATED 30.06.2020 Exhibit P2 TRUE COPY OF THE FORM GST ASMT-II DATED 29.08.2020 Exhibit P3 TRUE COPY OF THE REPLY IN PART B DATED 10.01.2022 Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE IN FORM GST DRC-01 DATED 24.01.2022 Exhibit P5 TRUE COPY OF THE PERSONAL HEARING NOTICE DATED 05.06.2023
WPC Nos.2469/2023 & conn.cases 53 APPENDIX OF WP(C) 21074/2023 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF ORDER NO.32AADFH0364F1ZY/2017-18 DATED 29..9..2022 ISSUED BY THE 1ST RESPONDENT.
Exhibit-P2 TRUE COPY OF THE RECOVERY NOTICE NO.32AADFH0364F1ZY DATED 6..6..2023 ISSUED BY THE 2ND RESPONDENT.
Exhibit-P3 TRUE COPY OF 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 P1 TRUE COPY OF THE REGISTRATION CERTIFICATE NO.
32AYRPB1659F21ZK DATED 06-11-2019 ISSUED TO THE PETITIONER Exhibit P2 TRUE
COPY
OF
THE
ORDER
NO.
32AYRPB1659F1ZK/2017-18 ALONG WITH DEMAND IN GST DRC-07 ISSUED BY THE 1ST RESPONDENT DATED 22-10-2022 Exhibit P3 TRUE COPY OF 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 P5 TRUE COPY OF 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