Judgment
WPC Nos.36637/2022 & 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. 36637 OF 2022 PETITIONER:
KALIPARAMBIL CONSTRUCTION COMPANY XVI-1577, XAVIERS, PT JACOB ROAD, THOPPUMPADY, ERNAKULAM, KOCHI. REPRESENTED BY ITS MANAGING PARTNER, GEORGE K. S., PIN - 682005 BY ADVS.
RAHUL A.
S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL S.SHAINA KIROSH RAJAN PONNAMBIL RESPONDENTS:
1 STATE TAX OFFICER (WORKS CONTRACT) OFFICE OF THE JOINT COMMISSIONER, SGST DEPARTMENT, 1ST FLOOR, STATE GST COMPLEX, BAZAR ROAD, MATTANCHERRY, KOCHI, PIN - 682002 2 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 OTHER PRESENT:
SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023, ALONG WITH WP(C).36656/2022, 36669/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022 & 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. 36656 OF 2022 PETITIONER:
MATHAI MANJOORAN,AGED 72 YEARS M/S. MANJOORAN ALUMINIUM INDUSTRIES, 27/ 107, IDA, CHAMPANOOR, ANGAMALY REPRESENTED BY HIS P.A HOLDER CHERIAN MANJOORAN, PIN - 680308 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.
2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
3 COMMISSIONER,STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA PO., THIRUVANANTHAPURAM -695 001.
4 STATE TAX OFFICER -11 STATE GST DEPARTMENT, O/O. STATE GOODS AND SERVICES TAX DEPARTMENT, ANGAMALY 683 572.
BY ADV.SRI. MUHAMED RAFIQ-SPL.GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022 & 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. 36669 OF 2022 PETITIONER:
K. SAJAYA KUMAR 11/182, PUTHENPURAYIL VIJAYABHAVAN, SEETHATHODU, PATHANAMTHITTA, PIN - 689667 BY ADVS.
K.S.HARIHARAN NAIR RAJATH R NATH HARIMA HARIHARAN G.REMADEVI RESPONDENTS:
1 THE STATE TAX OFFICER WORK CONTRACT, FINANCIAL COMPLEX, 3RD FLOOR, MINI CIVIL STATION PATHANAMTHITTA, PIN - 689645 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 08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022 & 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. 36670 OF 2022 PETITIONER:
C.R. RADHAKRISHNAN, PROPRIETOR, AGED 60 YEARS,CRS ELECTRICALS & SANITARY, PUTHIYAKAVU, MAVELIKKARA, ALAPPUZHA, PIN - 690101 BY ADV V.DEVANANDA NARASIMHAM RESPONDENTS:
1 STATE TAX OFFICER, MAVELIKKARA KSGST DEPARTMENT, MAVELIKKARA, ALAPPUZHA, PIN - 690101 2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 3 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 08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022 & 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. 36915 OF 2022 PETITIONER:
ABDUL RASHEED IBRAHIMKUTTY, AGED 57 YEARS PROPRIETOR, M/S HILL ME LEATHER PALACE, MUTTAM BAZAR BRIDGE, KAYAMKULAM, PIN - 690502 BY ADV A.KRISHNAN RESPONDENTS:
1 STATE TAX OFFICER SGST DEPARTMENT, MINI CIVIL STATION, KAYAMKULAM, ALAPPUZHA DISTRICT, PIN - 690502 2 JOINT COMMISSIONER APPEALS II SGST 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).
5 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADVS.
GOVERNMENT PLEADER SRI T.C.KRISHNA, CGC SREELAL N.WARRIER SREEJITH P. R THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022 & 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. 36927 OF 2022 PETITIONER:
PAUL VARGHESE, LEGAL HEIR OF LATE MARIYAMMA GNAPPALLIL,PROPRIETRIX AGED 42 YEARS CENTRAL MEDICALS, HOSPITAL JUNCTION, KUNDARA, KOLLAM, PIN - 691501 BY ADV V.DEVANANDA NARASIMHAM RESPONDENTS:
1 STATE TAX OFFICER / ASSISTANT COMMISSIONER KSGST DEPARTMENT, KUNDARA, KOLLAM, PIN - 691501 2 STATE OF KERALA REPRESENTED BY ITS SECRETARY DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 3 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 08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022 & 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. 36972 OF 2022 PETITIONER:
ISADORE ANTONY, PROPRIETOR AGED 66 YEARS ROBIN ELECTRONICS, PP-VII/660, STARCH JUNCTION, VELLIMON P.O, KOLLAM, PIN - 691511 BY ADV V.DEVANANDA NARASIMHAM RESPONDENTS:
1 STATE TAX OFFICER, KOTTARAKKARA KSGST DEPARTMENT, MINI CIVIL STATION, KOTTARAKKARA, KOLLAM, PIN - 691506 2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 3 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 08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022 & 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. 37302 OF 2022 PETITIONER:
YESUDASAN VALIYAVILA THEKKATHIL DEEONSE,AGED 63 YEARS 9/345, AKHI NIVAS, AMAKKULAM, VADAKKENCHERRY, PALAKKAD, PIN - 678683 BY ADVS.
MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT, GST COMPLEX PALAKKAD, PIN - 678001 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 ADVS.
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 08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022 & 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. 37841 OF 2022 PETITIONER:
M/s O K STORES,120, ST. GEORGE BUILDING, THALAYOLAPARAMBU, VADAYAR, KOTTAYAM,REPRESENTED BY ITS PROPRIETRIX MRS. SIMI MATHEW, PIN - 686605 BY ADVS.
K.S.HARIHARAN NAIR RAJATH R NATH G.REMADEVI HARIMA HARIHARAN RESPONDENTS:
1 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, NORTH GATE, VAIKOM, PIN - 686141 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 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022 & 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. 37910 OF 2022 PETITIONER:
KAIKOLTHARA ARUMUGHAN RAMACHANDRAN AGED 64 YEARS 276-5, KAIKOLATHARA, PULIMKOOTAM, MANJAPPRA, PALAKKAD, KERALA, PIN - 678685 BY ADVS.
MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 STATE TAX OFFICER (WORKS CONTRACT) STATE GOODS AND SERVICES TAX DEPARTMENT, GST COMPLEX PALAKKAD, PIN - 678001 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 R.HARISHANKAR, 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 08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022 & 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. 37941 OF 2022 PETITIONER:
ALBANNA ENGINEERING LIMITED LIABILITY COMPANY, XIV/98 M, AMBATTU, MNB BUSINESS HUB, AMBALAMUGAL, ERNAKULAM, THROUGH IT'S DIRECTOR MATHEW KAVALAM, REPRESENTED BY HIS POWER OF ATTORNEY HOLDER SRI. SREEKUMAR SANKARAN NAIR, PIN - 682302 BY ADVS.
AJI V.DEV S.SAJEEVAN RESPONDENTS:
1 THE STATE TAX OFFICER (WORKS CONTRACT), STATE GOODS AND SERVICES TAX DEPARTMENT, STATE G.S.T COMPLEX, BAZAR ROAD, MATTANCHERRY, PIN - 682002 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, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM -, PIN - 695001 BY ADV A.K.PREETHA A.K.,SRI. MUHAMED RAFIQ-SPL.GP, THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022 & 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. 38627 OF 2022 PETITIONER:
WORLD VISION ENTERPRISES TC 25/2736, LUKES LANE, PUTHENCHANTHAI, THIRUVANANTHAPURAM, REPRESENTED BY ITS PARTNER RAJESHKUMAR P., PIN - 695001 BY ADVS.
SABU C.J RAHUL A.
M.RAJAGOPAL APARNA ANIL RESPONDENTS:
1 STATE TAX OFFICER FIRST CIRCLE, SGST DEPT, 4TH FLOOR, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 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 CHIEF SECRETARY, GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM., PIN - 695001 SRI. MUHAMED RAFIQ-SPL.GP, SRI P.R.SREEJITH, SC GSTN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022 & 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. 38708 OF 2022 PETITIONER:
LALY JOHN, AGED 52 YEARS PROPRIETRIX, M/S. JOSE MEDICALS, 16/36E, BANK ROAD, KAYAMKULAM, ALAPPUZHA, PIN - 690502 BY ADVS.
MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 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 08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022 & 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. 38846 OF 2022 PETITIONER:
M/s CRESCENT TRADERS REPRESENTED BY ITS PROPRIETOR MUSTHAFA P.P,KANNANCHIRA SUKAPURAM MALAPPURAM, PIN - 679576 BY ADVS.
K.P.ABDUL AZEES AKHIL SURESH T.ARCHANA RESPONDENTS:
1 UNION OF INDIA REPRESENTED BY REVENUE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE NEW DELHI, PIN - 110001 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY CHAIRMAN,DEPARTMENT OF REVENUE MINISTRY OF FINANCE NEW DELHI, PIN - 110001 3 STATE OF KERALA REPRESENTED BY SECRETARY,TAXES DEPARTMENT GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 4 THE STATE TAX OFFICER,STATE GST DEPARTMENT MINI CIVIL STATION PONNANI NAGARAM, PIN - 679583 BY ADV R.HARISHANKAR,SRI. MUHAMED RAFIQ-SPL.GP, THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022 & 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. 38964 OF 2022 PETITIONER:
FAISAL MOHAMMED, AGED 44 YEARS PROPRIETOR, M/S. NEW SUPREME BAKERS, LINK ROAD, KAYAMKULAM, ALAPPUZHA, PIN - 690502 BY ADVS.
MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, 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 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 08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022 & 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. 39102 OF 2022 PETITIONER:
AMRITHA AGENCIES, TP IX-160D,PANACODU, THOLICODU, THIRUVANANTHAPURAM, REPRESENTED BY ITS PROPRIETOR SRI.
UDAYAKUMAR S, PIN - 685542 BY ADVS.
K.S.HARIHARAN NAIR RAJATH R NATH HARIMA HARIHARAN G.REMADEVI RESPONDENTS:
1 THE ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, REVENUE TOWER, 4TH FLOOR, 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 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 08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022 & 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. 39103 OF 2022 PETITIONER:
M/S. AL-SHIFA HELP & CARE CHARITABLE TRUST, REPRESENTED BY ITS PRESIDENT, MUHAMMAD KOYA THANGAL AGED 53 YEARS MGP 5/89, MANNANCHERY, ALAPPUZHA, PIN - 688538 BY ADV V.DEVANANDA NARASIMHAM RESPONDENTS:
1 STATE TAX OFFICER (AIT), ALAPPUZHA KSGST DEPARTMENT, 4TH FLOOR, MINI CIVIL STATION, ALAPPUZHA, PIN - 688013 2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, THIRUVANANTHAPURAM,DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 3 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 08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022 & 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. 39298 OF 2022 PETITIONER:
R.P.C. AND CO. DISTRIBUTERS RPC COMPLEX, OPP. JAYABHARATHAM BUILDING, NEAR GOVT HOSPITAL, PUNALUR. REPRESENTED BY ITS PROPRIETOR, R.
SREENATH., PIN - 691305 BY ADVS.
RAHUL A.
S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL S.SHAINA KIROSH RAJAN PONNAMBIL RESPONDENTS:
1 DEPUTY COMMISSIONER OF STATE TAX SGST DEPT, SPECIAL CIRCLE, KOTTARAKKARA, KOLLAM DISTRICT, PIN - 691506 2 UNION OF INDIA,REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN – 110001.
3 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 SRI. MUHAMED RAFIQ-SPL.GP,SRI P.R.SREEJITH, SC GSTN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022 & 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. 40251 OF 2022 PETITIONER:
M KISHORE,AGED 65 YEARS,SON & LEGAL HEIR OF LATE LALITHA KIZHAKKEVELIYIL PAPPIAMMA, 3/604A, VELLAPPALLY, MANORAMA JUNCTION, CHERTHALA, ALAPUZHA, PIN - 688524 BY ADVS.
P.J.ANILKUMAR (A-1768) K.N.SREEKUMARAN JOEMON SEBASTIAN RESPONDENTS:
1 ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, CHERTHALA, ALAPUZHA, PIN - 688524 2 JOINT COMMISSIONER (APPEALS),STATE GOODS AND SERVICE TAX DEPARTMENT, ASRAMAM LANE, KOLLAM, PIN - 691002 3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT STATE GOODS & SERVICE TAX DEPARTMENT,TAX TOWER,9TH FLOOR,KILLIPPALAM,KARAMANA, THIRUVANTHAPURAM, 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 BLOCK,NEW DELHI, PIN - 110001 6 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY ITS CHAIRMAN,MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NORTH BLOCK, NEW DELHI, PIN - 110001 BY ADVS.
THUSHARA JAMES SHRI.P.VIJAYAKUMAR, ASG OF INDIA 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 08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022 & 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. 40402 OF 2022 PETITIONER:
FATHIMA,AGED 31 YEARS PROPRIETOR, M/S. ASNA ASSOCIATES, 5/105, CHERUTHANA, HARIPAD, ALAPPUZHA, PIN - 690517 BY ADVS.
MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 STATE TAX OFFICER STATE GST DEPARTMENT, 6TH FLOOR, REVENUE TOWER, HARIPAD ALAPPUZHA DISTRICT, PIN - 690514 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. SECRETERIAT, 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 08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022 & 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. 40506 OF 2022 PETITIONER:
M/S.HAPPY MART MARGIN FREE SUPERMARKET AMC XV/575, 576,577,578 ALAMCODE POST -695 102, THIRUVANANTHAPURAM DISTRICT. REPRESENTED BY ITS PROPRIETOR BASHEER MUHAMMAD MUSTHAFA S/O.MUHAMMED MUSTHAFA AGED 70 YEARS M/S.HAPPY MART MARGIN FREE SUPERMARKET AMC XV/575, 576,577,578 ALAMCODE POST THIRUVANANTHAPURAM DISTRICT., PIN - 695102 BY ADVS.
GEEN T.MATHEW O.RAMACHANDRAN NAMBIAR RESPONDENTS:
1 THE STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT MINI CIVIL STATION, ATTINGAL POST THIRUVANANTHAPURAM DISTRICT., PIN - 695101 2 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT DEPARTMENT OF REVENUE MINISTRY OF FINANCE, GOVERNMENT OF INDIA NEW DELHI G.P.O POST NEW DELHI DISTRICT, DELHI STATE, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING DEPARTMENT OF REVENUE MINISTRY OF FINANCE, GOVERNMENT OF INDIA NEW DELHI G.P.O POST , NEW DELHI DISTRICT, DELHI STATE. REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001 4 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT TAXES DEPARTMENT, GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM DISTRICT, PIN - 695001 SRI. MUHAMED RAFIQ-SPL.GP, SRI. SREELAL N. WARRIER-SC, THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022 & 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. 41052 OF 2022 PETITIONER:
M. SUBBALEKSHMI,AGED 80 YEARS PROPRIETOR, M/S. SUBBIAH PILLAI ASSOCIATES PPXII/59 PPXIV/63, POST OFFICE JUNCTION, PARASSALA, THIRUVANAMTHAPURAM, PIN - 695502 BY ADVS.
MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, NEYATINKARA THIRUVANAMTHAPURAM, PIN - 695121 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 08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022 & 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. 41158 OF 2022 PETITIONER:
SUBBAYYA PILLAI BINUKUMAR, AGED 47 YEARS PROPRIETOR, M/S. M.S TRADERS CP1X/564, RAJAMONY BUILDINGS PONVILA, AYIRA THIRUVANAMTHAPURAM- 695 502., PIN - 695502 BY ADVS.
MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, NEYATINKARA THIRUVANAMTHAPURAM, PIN - 695121 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 08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022 & 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. 41243 OF 2022 PETITIONER:
ERATTUPETTA HOUSING CO-OPERATIVE SOCIETY LTD.
153, KANDATHIL BUILDINGS, COLLEGE ROAD, ARUVITHURA, ERATTUPETTA, KOTTAYAM, REPRESENTED BY ITS SECRETARY SMT. JAYASREE C, PIN - 686121 BY ADVS.
K.S.HARIHARAN NAIR G.REMADEVI HARIMA HARIHARAN RAJATH R NATH RESPONDENTS:
1 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, 4TH FLOOR, MINI CIVIL STATION, PALA, PIN - 686575 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 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 08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022 & 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. 41266 OF 2022 PETITIONER:
M/S. HI LIFE IRON METALS INDIA PVT. LTD.
POKKANTHODE, PALAKKAD, REPRESENTED BY ITS MANAGING DIRECTOR, MUHAMMED NISTHAR, PIN - 678556 BY ADVS.
MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:
1 THE DEPUTY COMMISSIONER,SPL 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 - 110 001, REPRESENTED BY PRINCIPAL COMMISSIONER (GST).
4 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETERIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADVS.
VISHNU JAYAPALAN R.HARISHANKAR,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 08.11.2023, ALONG WITH WP(C).36637 OF 2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC Nos.36637/2022 & conn.cases 26 JUDGMENT [WP(C) Nos.36637/2022, 36656/2022, 36669/2022, 36670/2022, 36915/2022, 36927/2022, 36972/2022, 37302/2022, 37841/2022, 37910/2022, 37941/2022, 38627/2022, 38708/2022, 38846/2022, 38964/2022, 39102/2022, 39103/2022, 39298/2022, 40251/2022, 40402/2022, 40506/2022, 41052/2022, 41158/2022, 41243/2022, 41266/2022] 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
WPC Nos.36637/2022 & conn.cases 27 these writ petitions. These writ petitions have been tagged and heard along with W.P.(C) 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
WPC Nos.36637/2022 & conn.cases 28 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.
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
WPC Nos.36637/2022 & conn.cases 29 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 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)
WPC Nos.36637/2022 & conn.cases 30 Nos.31559/2019 and connected matters, these writ petitions stand disposed of.
All Interlocutory Applications regarding interim matters stand closed.
Sd/- DINESH KUMAR SINGH, JUDGE css/JJJ
WPC Nos.36637/2022 & conn.cases 31 APPENDIX OF WP(C) 36656/2022 PETITIONER EXHIBITS Exhibit P 1 TRUE COPY OF THE NOTICE IN FORM GST ASMT-10 REFERENCE NO.32BJKPM5031 M IZ4/ 17-18 DATED 22.09.2020 ISSUED U/S.61 OF THE ACT, 2017 BY THE 4TH RESPONDENT.
Exhibit P 2 TRUE COPY OF THE REPLY IN FORM GST ASMT-11 DATED 14.10.2020.
Exhibit P 3 TRUE COPY OF THE REPLY IN FORM GST ASMT-11 DATED 30.10.2020.
Exhibit P 4 TRUE COPY OF THE FORM GST DRC-01A NO.
32BJKPM5031 M IZ4/2017-18/42 DATED 13.12.2021 Exhibit P 5 TRUE COPY OF THE SHOW CAUSE NOTICE REFERENCE NO.ANK/ STO-2 / SCN-19 / 2017-18 DATED 31.01.2022 IN GST DRC-01 ISSUED BY THE 4TH RESPONDENT Exhibit P 6 TRUE COPY OF THE REPLY IN FORM GST DRC-06 DATED 18.02.2022 SUBMITTED BEFORE THE 4TH RESPONDENT.
Exhibit P 7 TRUE COPY OF THE ORDER UNDER SECTION 73 OF THE ACT ALONG WITH DRC-07 BEARING NO.32BJKPM5031MIZ4/ DRC 07/2017-18 DATED 27.10.2022 FOR THE PERIOD OF 07/2017 TO 03/2018 TO THE PETITIONER.
Exhibit P 8 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 9 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 10 TRUE COPY OF THE CIRCULAR NO.8/2020 DATED 4/8/2020 ISSUED BY THE COMMISSIONER OF STATE TAX Exhibit P 11 TRUE COPY OF THE PRESS RELEASE DATED 04.05.2018 ISSUED BY THE CBIC.
Exhibit P 12 TRUE COPY OF THE PRESS RELEASE DATED 18.10.2018 ISSUED BY THE CBIC.
Exhibit P 13 TRUE COPY OF THE INTERIM ORDER IN W.P.
(C).NO.32834/2022 DATED 28.10.2022 OF THE HONOURABLE HIGH COURT , ERNAKULAM
WPC Nos.36637/2022 & conn.cases 32 APPENDIX OF WP(C) 36669/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF SHOW CAUSE NOTICE DATED 31-10-2022 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.36637/2022 & conn.cases 33 APPENDIX OF WP(C) 36670/2022 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF ANNUAL RETURN FILED BY THE PETITIONER IN FORM GSTR-9 ONLINE ON 27-12-19 FOR 2017-18 THROUGH GSTN MODULE BEFORE 1ST RESPONDENT Exhibit-P2 TRUE COPY OF THE ASMT-10 NOTICE DATED 11-09- 20 ISSUED U/S 61 OF THE GST ACTS FOR THE YEAR 2017-18 BY THE 1ST RESPONDENT Exhibit-P3 TRUE COPY OF THE REPLY IN FORM ASMT-11DATED 13-10-20 AGAINST EXBT-P2 NOTICE FILED BY PETITIONER FOR THE YEAR 2017-18 Exhibit-P4 TRUE COPY OF THE ASSESSMENT ORDER PASSED U/S 73 OF THE GST ACTS IN FORM GST DRC-07 SUMMARY ORDER UNDER RULE 142(5) OF THE GST RULES ALONG WITH DEMAND NOTICE DATED 16-02-22 BY THE 1ST RESPONDENT FOR THE YEAR 2017-18
WPC Nos.36637/2022 & conn.cases 34 APPENDIX OF WP(C) 36915/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF ORDER DATED 03.01.2022 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) TRUE COPY OF NOTIFICATIONNO. 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 TRUE COPY OF ORDER DATED 30-09-2022 IN W.P.
(C) NO. 31157/2022 OF THIS HON'BLE COURT
WPC Nos.36637/2022 & conn.cases 35 APPENDIX OF WP(C) 36927/2022 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF ANNUAL RETURN FILED IN FORM GSTR-9 ONLINE ON 02-08-19 FOR THE YEAR 2017- 18 THROUGH GSTN MODULE BEFORE 1ST RESPONDENT Exhibit-P2 TRUE COPY OF THE ASMT-10 NOTICE DATED 13-07- 20 ISSUED U/S 61 OF THE GST ACTS FOR THE YEAR 2017-18 BY THE 1ST RESPONDENT Exhibit-P3 TRUE COPY OF THE REPLY IN FORM ASMT-11DATED 01-03-21 AGAINST EXBT-P2 NOTICE FILED FOR THE YEAR 2017-18 Exhibit-P4 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED U/S 73 OF THE GST ACTS DATED 20-07-21 BY THE 1ST RESPONDENT Exhibit-P5 TRUE COPY OF THE ASSESSMENT ORDER PASSED U/S 73 OF THE GST ACTS IN FORM GST DRC-07 SUMMARY ORDER UNDER RULE 142(5) OF GST RULES ALONG WITH DEMAND NOTICE AND PROCEEDINGS DATED 17- 08-22 BY THE 1ST RESPONDENT FOR THE YEAR 2017-18
WPC Nos.36637/2022 & conn.cases 36 APPENDIX OF WP(C) 36972/2022 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF ANNUAL RETURN FILED BY THE PETITIONER IN FORM GSTR-9 ONLINE ON 24-08-19 FOR 2017-18 THROUGH GSTN MODULE BEFORE 1ST RESPONDENT Exhibit-P2 TRUE COPY OF THE ASMT-10 NOTICE DATED 25-07- 20 ISSUED U/S 61 OF THE GST ACTS FOR THE YEAR 2017-18 BY THE 1ST RESPONDENT Exhibit-P3 TRUE COPY OF THE REPLY IN FORM ASMT-11DATED 15-07-20 AGAINST EXBT-P2 NOTICE FILED BY PETITIONER FOR THE YEAR 2017-18 Exhibit-P4 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED U/S 73 OF THE GST ACTS DATED 16-12-21 FOR THE YEAR 2017-18 BY THE 1ST RESPONDENT Exhibit-P5 TRUE COPY OF THE ASSESSMENT ORDER PASSED U/S 73 OF THE GST ACTS IN FORM GST DRC-07 SUMMARY ORDER UNDER RULE 142(5) OF THE GST RULES ALONG WITH DEMAND NOTICE DATED 05-08-22 BY THE 1ST RESPONDENT FOR THE YEAR 2017-18
WPC Nos.36637/2022 & conn.cases 37 APPENDIX OF WP(C) 37302/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPOPNDENT DTD. 19-10-2022 Exhibit P2 COPY OF ORDER IN WPC NO. 32854/22 OF THIS HON'BLE COURT DTD. 18-10-2022
WPC Nos.36637/2022 & conn.cases 38 APPENDIX OF WP(C) 37841/2022 PETITIONER EXHIBITS Exhibit.P1 COPY OF NOTIFICATION NO. 52/2020- CENTRAL TAX DATED 24-06-2020 ISSUED BY THE 2ND RESPONDENT Exhibit.P2 COPY OF NOTIFICATION NO. 19/2021- CENTRAL TAX DATED 01-06-2021 ISSUED BY THE 2ND RESPONDENT Exhibit.P3 COPY OF NOTIFICATION NO. 33/2021- CENTRAL TAX DATED 29-08-2021 ISSUED BY THE 2ND RESPONDENT Exhibit.P4 COPY OF NOTICE IN FORM GST ASMT 10 DATED 24- 09-2022 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 Exhibit.P4(a) COPY OF NOTICE IN FORM GST ASMT 10 DATED 14- 10-2022 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 Exhibit.P4(b) COPY OF NOTICE IN FORM GST ASMT 10 DATED 14- 10-2022 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2019-20 Exhibit.P5 COPY OF ADJOURNMENT REQUEST DATED 12-11-2022 FILED BY THE PETITIONER AGAINST EXT. P4 NOTICE Exhibit.P5(a) COPY OF ADJOURNMENT REQUEST DATED 12-11-2022 FILED BY THE PETITIONER AGAINST EXT. P4(A) NOTICE Exhibit.P5(b) COPY OF ADJOURNMENT REQUEST DATED 12-11-2022 FILED BY THE PETITIONER AGAINST EXT. P4(B) NOTICE Exhibit.P6 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.36637/2022 & conn.cases 39 APPENDIX OF WP(C) 37910/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 25-10-2022 Exhibit P2 COPY OF ORDER IN WPC NO. 32854/22 OF THIS HON'BLE COURT DTD. 18-10-2022
WPC Nos.36637/2022 & conn.cases 40 APPENDIX OF WP(C) 37941/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT IN FORM ASMT -10 DATED: 11.02.2021 Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE U/S.73 (SCN) ALONG WITH SUMMARY OF SCN ISSUED IN FORM DRC-01 DATED: 01.06.2022 Exhibit P3 TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED U/S. 73 OF THE GST ACTS FOR THE YEAR 2017-18 DATED: 25.07.2022 Exhibit P3(a) TRUE COPY OF THE ORDER/SUMMERY U/S. 73 OF THE GST ACTS DATED: 25.07.2022 Exhibit P3(b) TRUE COPY OF THE DEMAND/RECOVERY NOTICE ISSUED IN FORM DRC -07 DATED: 25.07.2022
WPC Nos.36637/2022 & conn.cases 41 APPENDIX OF WP(C) 38627/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF NOTIFICATION NO. 52/2020 - CENTRAL TAX DATED 24-06-2020 ISSUED BY THE 2ND RESPONDENT.
Exhibit P2 COPY OF NOTIFICATION NO. 19/2021- CENTRAL TAX DATED 01-06-2021ISSUED BY THE 2ND RESPONDENT.
Exhibit P3 COPY OF NOTIFICATION NO. 33/2021- CENTRAL TAX DATED 29-08-2021ISSUED BY THE 2ND RESPONDENT.
Exhibit P4 A COPY OF THE STATEMENT DATED 17-10-2022 IN DRC 01A ISSUED BY THE 1ST RESPONDENT U/S. 73 (1) OF THE CGST/SGST ACT Exhibit P4(a) A COPY OF THE INTIMATION DATED 18-10-2022 IN FORM DRC 01A ISSUED BY THE 1ST RESPONDENT FOR THE PERIOD OF FEBRUARY, 2020 AND MARCH 2020 Exhibit P5 THE COPY OF THE RETURN FILED FOR THE MONTH OF FEBRUARY, 2020.
Exhibit P6 THE COPY OF THE RETURN FILED FOR THE MONTH OF MARCH, 2020.
Exhibit P7 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.36637/2022 & conn.cases 42 APPENDIX OF WP(C) 38708/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DTD. 16-12-2021 Exhibit P2 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 19-04-2022 Exhibit P3 COPYOF ORDER IN WPC NO. 31157/2022 OF THIS HON'BLE COURT DTD. 30-09-2022
WPC Nos.36637/2022 & conn.cases 43 APPENDIX OF WP(C) 38846/2022 PETITIONER EXHIBITS Exhibit P1 THE COPY OF ORDER NO 32AIUPP8028K1ZN/2017-18 DATED 18/11/2022 Exhibit P2 THE TRUE COPY OF THE NOTIFICATION NO. 49/2019 - CENTRAL TAX DATED 09/10/2019 Exhibit P3 THE TRUE COPY OF THE NOTIFICATION NO. 75/2019 - CENTRAL TAX DATED 26/12/2019 Exhibit P4 THE COPY OF THE STAY ORDER IN WRIT PETITION NO. 36311/2022 DATED 15/11/2022
WPC Nos.36637/2022 & conn.cases 44 APPENDIX OF WP(C) 38964/2022 PETITIONER EXHIBITS Exhibit P1 COPYOF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DTD. 23-12-2021 Exhibit P2 COPY OF ORDER ISSUED BY THE 2ND RESPODNENT DTD. 19-04-2022 Exhibit P3 COPY OF ORDER IN WPC NO. 31157/22 OF THIS HON'BLE COURT DTD.
WPC Nos.36637/2022 & conn.cases 45 APPENDIX OF WP(C) 39102/2022 PETITIONER EXHIBITS Exhibit.P1 COPY OF SHOW CAUSE NOTICE DATED 05-11-2022 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.36637/2022 & conn.cases 46 APPENDIX OF WP(C) 39103/2022 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF THE ASMT-10 NOTICE DATED 10-09- 20 ISSUED U/S 61 OF THE GST ACTS FOR THE YEAR 2017-18 BY THE 1ST RESPONDENT ON THE PETITIONER.
Exhibit-P2 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED U/S 73 OF THE GST ACT FOR THE YEAR 2017-18 ON 24- 01-22 BY 1ST RESPONDENT TO THE PETITIONER.
Exhibit-P3 TRUE COPY OF REPLY IN FORM GST DRC-06 DATED 22-02-22 FILED BY PETITIONER THROUGH GSTN AGAINST EXBT-P2 NOTICE FOR THE YEAR 2017-18.
Exhibit-P4 TRUE COPY OF THE ORDER PASSED U/S 73(1) OF THE GST ACTS, 2017 DEMANDING TAX, INTEREST AND PENALTY IN FORM GST DRC-07 UNDER RULE 142(5) OF GST RULES, 2017 DATED 27-06-22 BY 1ST RESPONDENT FOR THE YEAR 2017-18.
WPC Nos.36637/2022 & conn.cases 47 APPENDIX OF WP(C) 39298/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF NOTIFICATION NO. 52/2020 - CENTRAL TAX
DATED
24-06-2020ISSUED
BY
THE 2NDRESPONDENT.
Exhibit P2 COPY OF NOTIFICATION NO. 19/2021- CENTRAL TAX DATED 01-06-2021ISSUED BY THE 2ND RESPONDENT.
Exhibit P3 COPY OF NOTIFICATION NO. 33/2021- CENTRAL TAX DATED 29-08-2021ISSUED BY THE 2ND RESPONDENT.
Exhibit P4 COPY OF THE SHOW CAUSE NOTICE DATED 22-07- 2022 ISSUED BY THE 1ST RESPONDENT U/S73 (1) OF THE CGST/SGST ACT AND SECTION 20(XVI) OF THE IGST ACT, 2017.
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.36637/2022 & conn.cases 48 APPENDIX OF WP(C) 40251/2022 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF THE LEGAL HEIR-SHIP CERTIFICATE DATED 8..5..2020 ISSUED BY THE TAHSILDAR, CHERTHALA.
Exhibit-P2 TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT ORDER PASSED BY 1ST RESPONDENT U/S. 73(9) OF THE GST ACTS FOR THE YEAR 2017-18 DATED 19..01..2022.
Exhibit-P(2)(a) TRUE COPY OF THE ASSESSMENT ORDER U/S. 73 ISSUED BY THE 1ST RESPONDENT DATED 21..01..2022 Exhibit-P(2)(b) TRUE COPY OF THE DEMAND & RECOVERY NOTICE ISSUED BY THE 1ST RESPONDENT IN FORM DRC-07 DATED 21..01..2022.
Exhibit-P-3 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM GST APL-01 ALONG WITH ANNEXURES FILED AGAINST EXT-P2 ORDER.
Exhibit-P4 TRUE COPY OF THE APPELLATE ORDER DATED 12.05.2022 IN GSTA (ALPY) 20/2022 ISSUED BY THE 2ND RESPONDENT AGAINST EXT-P3 APPEAL.
Exhibit-P5 TRUE COPY OF THE INTERIM ORDER IN WPC - 27207/2022 DATED 25..08.2022 ISSUED BY THIS HONORABLE COURT.
WPC Nos.36637/2022 & conn.cases 49 APPENDIX OF WP(C) 40402/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 17-11-2022 Exhibit P2 COPY OF ORDER IN WPC NO. 32854/22 DTD. 18-10- 2022
WPC Nos.36637/2022 & conn.cases 50 APPENDIX OF WP(C) 40506/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE 32APLPM6010JIZ1/2017-18/DRC
01
DATED 29.09.2022 Exhibit P2 TRUE COPY OF THE REPLY DATED 26.10.2022
WPC Nos.36637/2022 & conn.cases 51 APPENDIX OF WP(C) 41052/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 05-11-2022 Exhibit P2 COPYOF ORDER IN WPC NO. 32854/22 OF THIS HON'BLE COURT DTD. 18-10-2022
WPC Nos.36637/2022 & conn.cases 52 APPENDIX OF WP(C) 41158/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 16-11-2022 Exhibit P2 COPY OF ORDER IN WPC NO.32854/2022 OF THIS HON'BLE COURT DTD. 18-10-2022
WPC Nos.36637/2022 & conn.cases 53 APPENDIX OF WP(C) 41243/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF THE SHOW-CAUSE NOTICE DATED 15-10- 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.36637/2022 & conn.cases 54 APPENDIX OF WP(C) 41266/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 20-01-2021 Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 06-05-2021 Exhibit P3 COPY OF CASE PROCEEDINGS ALONG WITH FORM GST DRC 01A ISSUED BY THE 1ST RESPONDENT DTD. 23- 11-2022 Exhibit P4 COPY OF ORDER IN WPC NO. 31157/2022 OF THIS HON'BLE COURT DTD. 30-09-2022
WPC Nos.36637/2022 & conn.cases 55 APPENDIX OF WP(C) 36637/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF NOTIFICATION NO. 52/2020 - CENTRAL TAXDATED 24-06-2020 ISSUED BY THE 2ND RESPONDENT.
Exhibit P2 COPY OF NOTIFICATION NO. 19/2021- CENTRAL TAX DATED 01-06-2021 ISSUED BY THE 2ND RESPONDENT.
Exhibit P3 COPY OF NOTIFICATION NO. 33/2021- CENTRAL TAX DATED 29-08-2021ISSUED BY THE 2ND RESPONDENT.
Exhibit P4 A COPY OF THE SHOW CAUSE NOTICE DATED 19-10- 2022 ISSUED BY THE 1ST RESPONDENT U/S73 (1) OF THE CGST/SGST ACT AND SECTION 20(XVI) OF THE IGST ACT, 2017.
Exhibit P5 A COPY OF THE SHOW CAUSE NOTICE DATED 20-10- 2022 ISSUED BY THE 1ST RESPONDENT U/S73 (1) OF THE CGST/SGST ACT AND SECTION 20(XVI) OF THE IGST ACT, 2017.
Exhibit P6 COPY OF THE INTERIM ORDER IN WP(C) NO.
10824/2022 DATED 29-03-2022 PASSED BY THE HON'BLE HIGH COURT OF KERALA