Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 6TH DAY OF DECEMBER 2023 / 15TH AGRAHAYANA, 1945 WP(C) NO. 34617 OF 2023 PETITIONER:
M/S. UNITED COIR FACTORIES P.B NO. 2611, AS ROAD, KOMMADY, ALAPPUZHA, KERALA, REPRESENTED BY ITS PARTNER,SHRI. VISHNURAJ B, PIN - 688007 BY ADVS.
M.BALAGOPAL R.DEVIKA (ALAPPUZHA) THRESSY THOMAS ANJALI MENON RESPONDENTS:
1 THE ADDITIONAL DIRECTOR DIRECTORATE GENERAL OF GST INTELLIGENCE, OFFICE OF THE ADDITIONAL DIRECTOR GENERAL, KOCHI ZONAL UNIT, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR P.O, KOCHI, KERALA,, PIN - 682017 2 THE ADDITIONAL COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, GST BHAVAN, P.B NO. 13, PRESS CLUB ROAD, THIRUVANANTHAPURAM,, PIN - 695001 3 THE DEPUTY/ASSISTANT COMMISSIONER OF CUSTOMS (IMPORTS), CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, OFFICE OF THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, WILLINGDON ISLAND,COCHIN,, PIN - 682009 SREELAL N.WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.34617 of 2023 2 JUDGMENT Dated this the 6th day of December, 2023 The controversy involved in this writ petition is covered by the judgment passed in W.P(C.)
No.35947/2023.
Therefore, the present writ petition is disposed of in terms of the judgment passed in W.P(C.)
No.35947/2023. The 3rd respondent is directed to consider and pass orders with regard to Exts. P6, P7, P13 and P14. Till such decision is taken, further proceedings in pursuance to Ext.P8 shall not be undertaken.
Sd/- DINESH KUMAR SINGH JUDGE AP
WP(C) No.34617 of 2023 3 APPENDIX OF WP(C) 34617/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE QUESTIONNAIRE F. NO.
DGGI/INV/GST/3241/2021DATED 23.11.2021 ISSUED BY THE OFFICE OF THE 1ST RESPONDENT TO THE PETITIONER.
Exhibit P2 TRUE COPY OF THE REPLY DATED 04.01.2022 SUBMITTED TO THE 1ST RESPONDENT'S OFFICE BY THE PETITIONER.
Exhibit P3 TRUE COPY OF THE MINUTES OF PERSONAL HEARING DATED 04.01.2022 BETWEEN THE 1ST RESPONDENT AND THE PETITIONER Exhibit P4 TRUE COPY OF THE NOTICE DATED 04.03.2022 ISSUED BY THE 3RD RESPONDENT Exhibit P5 TRUE COPY OF THE CHALLAN HC NO. 12 DATED 07.12.2022 Exhibit P5(a) TRUE COPY OF THE CHALLAN HC NO. 13 DATED 07.12.2022 Exhibit P5(b) TRUE COPY OF THE CHALLAN HC NO. 14 DATED 07.12.2022 Exhibit P5(c) TRUE COPY OF THE CHALLAN HC NO. 15 DATED 07.12.2022 Exhibit P5(d) TRUE COPY OF THE CHALLAN HC NO. 7 DATED 07.12.2022.
Exhibit P5(e) TRUE COPY OF THE CHALLAN HC NO. 8 DATED 07.12.2022 Exhibit P5(f) TRUE COPY OF THE CHALLAN HC NO. 9 DATED 07.12.2022 Exhibit P5(g) TRUE COPY OF THE CHALLAN HC NO. 10 DATED 07.12.2022 Exhibit P5(h) TRUE COPY OF THE CHALLAN NO.11 DATED 07.12.2022.
Exhibit P5(i) TRUE COPY OF THE CHALLAN HC NO. 32 DATED 10.01.2023 Exhibit P5(j) TRUE COPY OF THE CHALLAN HC NO. 33 DATED 10.01.2023 Exhibit P5(k) TRUE COPY OF THE CHALLAN HC NO. 34 DATED 10.01.2023 Exhibit P5(l) TRUE COPY OF THE CHALLAN HC NO. 35 DATED 10.01.2023 Exhibit P5(m) TRUE COPY OF THE CHALLAN HC NO. 29 DATED 10.01.2023 Exhibit P5(n) TRUE COPY OF THE CHALLAN HC NO. 30 DATED 10.01.2023
WP(C) No.34617 of 2023 4 Exhibit P5(o) TRUE COPY OF THE CHALLAN HC NO. 31 DATED 10.01.2023 Exhibit P5(p) TRUE COPY OF THE CHALLAN HC NO. 25 DATED 10.01.2023 Exhibit P5(q) TRUE COPY OF THE CHALLAN HC NO. 26 DATED 10.01.2023 Exhibit P5(r) TRUE COPY OF THE CHALLAN HC NO. 27 DATED 10.01.2023 Exhibit P5(s) TRUE COPY OF THE CHALLAN HC NO. 28 DATED 10.01.2023 Exhibit P5(t) TRUE COPY OF THE CHALLAN HC NO. 22 DATED 10.01.2023 Exhibit P5(u) TRUE COPY OF THE CHALLAN HC NO. 23 DATED 10.01.2023 Exhibit P5(v) TRUE COPY OF THE CHALLAN HC NO. 24 DATED 10.01.2023 Exhibit P6 TRUE COPY OF THE LETTER DATED 06.12.2022 SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT Exhibit P7 TRUE COPY OF THE LETTER DATED 10.01.2023 SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT Exhibit P8 TRUE COPY OF THE SHOW CAUSE NOTICE SCN NO.
11/2023-24 GST(KOZU)-ADD DATED 31.07.2023 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER Exhibit P9 TRUE COPY OF THE REPLY DATED 02.10.2023 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT Exhibit P10 TRUE COPY OF THE CHALLAN CM-182 DATED 11.10.2023 Exhibit P10(a) TRUE COPY OF THE CHALLAN CM-183 DATED 11.10.2023 Exhibit P10(b) TRUE COPY OF THE CHALLAN CM-181 DATED 11.10.2023 Exhibit P10(c) TRUE COPY OF THE CHALLAN CM-184 DATED 11.10.2023 Exhibit P10(d) TRUE COPY OF THE CHALLAN CM-185 DATED 11.10.2023 Exhibit P10(e) TRUE COPY OF THE CHALLAN CM-186 DATED 11.10.2023 Exhibit P10(f) TRUE COPY OF THE CHALLAN CM-176 DATED 11.10.2023 Exhibit P10(g) TRUE COPY OF THE CHALLAN CM-177 DATED 11.10.2023 Exhibit P10(h) TRUE COPY OF THE CHALLAN CM-178 DATED
WP(C) No.34617 of 2023 5 11.10.2023 Exhibit P10(i) TRUE COPY OF THE CHALLAN CM-179 DATED 11.10.2023 Exhibit P10(j) TRUE COPY OF THE CHALLAN CM-180 DATED 11.10.2023 Exhibit P10(k) TRUE COPY OF THE CHALLAN CM-187 DATED 11.10.2023 Exhibit P10(l) TRUE COPY OF THE CHALLAN CM-189 DATED 11.10.2023 Exhibit P10(m) TRUE COPY OF THE CHALLAN CM-188 DATED 11.10.2023 Exhibit P10(n) TRUE COPY OF THE CHALLAN CM-190 DATED 11.10.2023 Exhibit P10(o) TRUE COPY OF THE CHALLAN CM-191 DATED 11.10.2023 Exhibit P10(p) TRUE COPY OF THE CHALLAN CM-192 DATED 11.10.2023 Exhibit P10(q) TRUE COPY OF THE CHALLAN CM-193 DATED 11.10.2023 Exhibit P10(r) TRUE COPY OF THE CHALLAN CM-194 DATED 11.10.2023.
Exhibit P10(s) TRUE COPY OF THE CHALLAN CM-195 DATED 11.10.2023 Exhibit P10(t) TRUE COPY OF THE CHALLAN CM-196 DATED 11.10.2023 Exhibit P10(u) TRUE COPY OF THE CHALLAN CM-198 DATED 11.10.2023 Exhibit P10(v) TRUE COPY OF THE CHALLAN CM-197 DATED 11.10.2023 Exhibit P11 TRUE COPY OF THE ADDITIONAL REPLY FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P12 TRUE COPY OF THE RECORD OF PERSONAL HEARING DATED 12.10.2023 CONDUCTED BY THE 2ND RESPONDENT Exhibit P13 TRUE COPY OF THE PETITIONER'S REQUEST LETTER DATED 13.10.2023 Exhibit P14 TRUE COPY OF THE PETITIONER'S REQUEST LETTER DATED 16.10.2023 Exhibit P15 TRUE COPY OF THE AMENDMENT CERTIFICATE DATED 16.06.2022 ISSUED TO M/S. TUFKO INTERNATIONAL BY THE 3RD RESPONDENT Exhibit P16 TRUE COPY OF THE AMENDMENT CERTIFICATE DATED 20.05.2022 ISSUED TO M/S. SPECTA DéCOR PVT.
LTD. BY THE 3RD RESPONDENT