Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 6TH DAY OF NOVEMBER 2023 / 15TH KARTHIKA, 1945 WP(C) NO. 36404 OF 2023 PETITIONER/S:
JAISON GEEVARGHESE OOMMEN AGED 49 YEARS PROPRIETOR, M/S. ST. MARY'S CASHEW FACTORY PUTHOOR, KOLLAM, PIN - 691507
BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON
RESPONDENT/S:
1 THE SUPERINTENDENT CENTRAL GOODS & SERVICES TAX, KOTTARAKKARA RANGE, KOTTARAKKARA, KOLLAM DISTRICT, PIN - 691506 2 M/S. DEENA CASHEW COMPANY CHERUVAKKAL P.O, ELAMADU, KOLLAM, PIN - 691533 3 THE COMMISSIONER OF CENTRAL TAX & EXCISE GPO LANE, PALAYAM, THIRUVANANTHAPURAM, PIN - 695001 4 THE COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 5 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001
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6 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 OTHER PRESENT:
RESHMITA RAMACHANDRAN-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.11.2023, ALONG WITH WP(C).36492/2023, 36515/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.36404, 36492, 36515 & 36553/2023
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 6TH DAY OF NOVEMBER 2023 / 15TH KARTHIKA, 1945 WP(C) NO. 36492 OF 2023 PETITIONER/S:
JAISON GEEVARGHESE OOMMEN AGED 49 YEARS PROPRIETOR, M/S. ST. MARY'S CASHEW FACTORY PUTHOOR, KOLLAM, PIN - 691507
BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON
RESPONDENT/S:
1 THE SUPERINTENDENT CENTRAL GOODS & SERVICES TAX, KOLLAM DIVISION, KOTTIYAM RANGE, KOLLAM DISTRICT, PIN - 691506 2 M/S. ROYAL TRADERS MYLAPOOR PO, THAZHUTHALA, KOLLAM, PIN - 691589 3 THE COMMISSIONER OF CENTRAL TAX & EXCISE GPO LANE, PALAYAM, THIRUVANANTHAPURAM, PIN - 695001 4 THE COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 5 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI,
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PIN - 110001 6 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 OTHER PRESENT:
RESHMITA RAMACHANDRAN-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.11.2023, ALONG WITH WP(C).36404/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.36404, 36492, 36515 & 36553/2023
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 6TH DAY OF NOVEMBER 2023 / 15TH KARTHIKA, 1945 WP(C) NO. 36515 OF 2023 PETITIONER/S:
JAISON GEEVARGHESE OOMMEN AGED 49 YEARS PROPRIETOR, M/S. ST. MARY'S CASHEW FACTORY PUTHOOR, KOLLAM, PIN - 691507
BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON
RESPONDENT/S:
1 THE SUPERINTENDENT CENTRAL GOODS & SERVICES TAX, KOTTARAKKARA RANGE, KOTTARAKKARA, KOLLAM DISTRICT, PIN - 691506 2 MANU JOY M/S. JOY'S CASHEW TRADERS, THALAVOOR, KOLLAM, PIN - 691508 3 THE COMMISSIONER OF CENTRAL TAX & EXCISE GPO LANE,PALAYAM, THIRUVANANTHAPURAM, PIN - 695001 4 THE COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 5 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI,
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PIN - 110001 6 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 OTHER PRESENT:
JASMINE M.M.-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.11.2023, ALONG WITH WP(C).36404/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.36404, 36492, 36515 & 36553/2023
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 6TH DAY OF NOVEMBER 2023 / 15TH KARTHIKA, 1945 WP(C) NO. 36553 OF 2023 PETITIONER/S:
JAISON GEEVARGHESE OOMMEN AGED 49 YEARS PROPRIETOR, M/S. ST. MARY'S CASHEW FACTORY PUTHOOR, KOLLAM, PIN - 691507
BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON
RESPONDENT/S:
1 THE SUPERINTENDENT CENTRAL GOODS & SERVICES TAX, ERNAKULAM DIVISION, ERNAKULAM RANGE, KALOOR. KOCHI, PIN - 682017 2 M/S. AGILITY LOGISTICS PVT. LTD.
KHASRA NO. 37/2153, KVX ARCADE, KALOOR-KADAVANTHRA ROAD, KATHRIKKADAVU JUNCTION, KALOOR, KOCHI, PIN - 682017 3 THE COMMISSIONER OF CENRAL TAX & EXCISE GPO LANE, PALAYAM, THIRUVANANTHAPURAM, PIN - 695001 4 THE COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 5 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI,
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PIN - 110001 6 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 OTHER PRESENT:
JASMINE M.M.-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.11.2023, ALONG WITH WP(C).36404/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.36404, 36492, 36515 & 36553/2023
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J U D G M E N T
[WP(C) Nos.36404/2023, 36492/2023, 36515/2023, 36553/2023] After some argument, Mr Harisankar V Menon learned Counsel for the petitioner submitted that he would take all the grounds in respect of the petitioner's eligibility for input tax credit, which is not reflected in GSTR 2A, and if the Assessing Authority passes an adverse order, he may be given liberty to take recourse to the appropriate proceedings as may be available to him under the law.
Considering the said submission, the present writ petitions are disposed of with liberty to the petitioner as prayed for.
Sd/- DINESH KUMAR SINGH JUDGE
jjj
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APPENDIX OF WP(C) 36492/2023
PETITIONER EXHIBITS Exhibit P1 COPY OF INVOICE NO.2 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DTD. 10-12-2019 Exhibit P2 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 19-06-2023
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APPENDIX OF WP(C) 36515/2023
PETITIONER EXHIBITS Exhibit P1 COPY OF INVOICE NO. 51 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DTD. 09-11-2019 Exhibit P2 COPY OF INVOICE NO. 53 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DTD. 20-11-2019 Exhibit P3 COPY OF E-WAY BILL NO. 571146164397 GENERATED BY THE 2ND RESPONDENT DTD. 09-11-2019 Exhibit P4 COPY OF E-WAY BILL NO. 591148494269 GENERATED BY THE 2ND RESPONDENT DTD. 20-11-2019 Exhibit P5 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD,. 19-06-2023
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APPENDIX OF WP(C) 36553/2023
PETITIONER EXHIBITS Exhibit P1 COPYOF INVOICE NO. KL10000064 ISSUYED BY THE 2ND RESPONDENT TO THE PETITIONER DTD. 29-07- 2017 Exhibit P2 COPY OF INVOICE NO. KL10000078 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DTD. 29-07-2017 Exhibit P3 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 19-06-2023
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APPENDIX OF WP(C) 36404/2023
PETITIONER EXHIBITS Exhibit P1 COPYOF INVOICVE NO. B 72 ISSUED BY 2ND RESPONDENT TO THE PETITIONER DTD. 01-03-2019 Exhibit P2 COPY OF INVOICVE NO. B 73ISSUED BY 2ND RESPONDENT TO THE PETITIONER DTD. 11-03-2019 Exhibit P3 COPY OF INVOICVE NO. B 82 ISSUED BY 2ND RESPONDENT TO THE PETITIONER DTD. 23-03-2019 Exhibit P4 COPY OF INVOICVE NO. B 83 ISSUED BY 2ND RESPONDENT TO THE PETITIONER DTD. 27-03-2019 Exhibit P5 COPY OF INVOICVE NO. B 82 ISSUED BY 2ND RESPONDENT TO THE PETITIONER DTD. 13-07-2019 Exhibit P6 COPY OF INVOICVE NO. C 30 ISSUED BY 2ND RESPONDENT TO THE PETITIONER DTD. 17-08-2019 Exhibit P7 COPY OF INVOICE NO.123 ISSUED BY 2ND RESPONDENT TO THE PETITIONER DTD. 29-11-2019 Exhibit P8 COPY OF E-WAY BILL NO. 551089693642 GENERATED BY THE 2ND RESPONDENT DTD. 01-03-2019 Exhibit P9 COPY OF E-WAY BILL NO. 511091725580 GENERATED BY THE 2ND RESPONDENT DTD. 11-03-2019 Exhibit P10 COPY OF E-WAY BILL NO. 581094779233 GENERATED BY THE 2ND RESPONDENT DTD. 23-03-2019 Exhibit P11 COPY OF E-WAY BILL NO. 571095600728 GENERATED BY THE 2ND RESPONDENT DTD. 27-03-2019 Exhibit P12 COPY OF E-WAY BILL NO. 521119932010 GENERATED BY THE 2ND RESPONDENT DTD. 12-07-2019 Exhibit P13 COPY OF E-WAY BILL NO. 581127645319 GENERATED
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BY THE 2ND RESPONDENT DTD. 17-08-2019 Exhibit P14 COPY OF E-WAY BILL NO. 591150618758 GENERATED BY THE 2ND RESPONDENT DTD. 29-11-2019 Exhibit P15 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 19-06-2023