Mathew Joseph v. State Of Kerala

DATED 3-6-2022 IN WP(C). 9 ADDL. R9.TAX CONSULTANTS & PRACTITIONERS ASSOCIATION KERALA, CHARISHMA BUILDING, KUTHUPARAMBA, KANNUR, KERALA-670643, REPRESENTED BY ITS PRESIDENT A.N. PURAM SIVAKUMAR. (ADDL.R9. IMPLEADED AS PER ORDER DATED 8-7-2022 IN IA 1/2022). BY ADV SREEJITH S.NAIR

W.P(C).16764/22 and conn. cases 5 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.07.2022, ALONG WITH WP(C).16764/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P(C).16764/22 and conn. cases 6 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNE AY, THE 20TH DAY OF JULY 2022 / 29TH ASHADHA, 1944 WP(C) NO. 18878 OF 2022 PETITIONER/S: 1 ROJINAMMA PHILIP, AGED 40 YEARS PROPRIETOR, RANI FOOTWEARS III/61, ATHIYALIL PLAZA, MUNDAKAYAM KOTTAYAM, KERALA- 686513 2 KEEZHARA KUMARAN SHANMADHARAN, PROPRIETOR, GURUDEVAN INDUSTRIES III/70, MELOOR, THRISSUR, KERALA-680311. 3 CHEENIKKA JOSEPH BABY PROPRIETOR, C.J.VESSELS XX/323, MARKET, CHALAKUDY THRISSUR, KERALA-680307. 4 JOE JACOB, PROPRIETOR, JPM FOORTWEAR XX/151, XX/152, CHALAKUDY, THRISSUR, KERALA-680307. 5 ANTHONY OUSEPH KARAYAMPARAMBIL PROPRIETOR, KARAYAMPARAMBIL TRADERS XVIII/144Q, CHALAKUDY THRISSUR, KERALA-680307 6 MATTAMPILLI VIJAYAKUMAR PROPRIETOR, SURYA MEDICALS XV/965, NEAR GOVERNMENT HOSPITAL MALA, THRISSUR, KERALA-680732 7 MALAKARAN ANTHONY JOY, PROPRIETOR, USHA GARMENTS XXI/1042, SOUTH JUNCTION CHALAKUDY, THRISSUR, KERALA-680307 8 PALAYAMKOTTIL MEYAJAN ZIKKRU PROPRIETOR, FAMILY DUTY PAID SHOPPE XXI/975, MAIN ROAD CHALAKUDY, CHALAKUDY, THRISSUR, KERALA-680307 9 ANSARI P.U, PROPRIETOR, ORIX BAKKERY V/95, PUTHANCHANTHA, MUNDAKKAYAM KOTTAYAM, KERALA-686513 10 SANKARAN LALU PROPRIETOR, SWEET HOUSE GROUND FLOOR, II 809-4, A.K.P.L.U BUILDINGS NH 183, MUNDAKAYAM, KOTTAYAM KERALA-686513 11 BABU PROPRIETOR, NANDANAM FANCY GROUND FLOOR, V/86, CHEMPANKULAM BUILDINGS, PUTHANCHANTHA, MUNDAKAYAM KOTTAYAM, KERALA-686513

W.P(C).16764/22 and conn. cases 7 12 LOUIS THOMAS PROPRIETOR, AMALA STORE, PUNCHAVAYAL X/815, PANACHICKAL BUILDINGS, PUNCHAVAYAL, ERUMELY NORTH, KOTTAYAM KERALA- 686513 13 BALAKRISHNAN KONTHI PUTHENVEETTIL PROPRIETOR, MAHALAKSHMI TEXTILES X/177, PUTHENVEETTIL BUILDINGS PUNCHAVAYAL, MUNDAKAYAM, KOTTAYAM KERALA- 686513 14 THOMAS THAZHATHUVEETTIL PHILIPHOSE PROPRIETOR, RANI FANCY 1ST FLOOR, III/157, NH183, MUNDAKAYAM KOTTAYAM, KERALA-686513 15 SAJAN KOYIPURATH THOMAS R, AMALA LADIES CENTRE, MUNDAKAYAM, GROUND FLOOR, II/839, KOIPURATH BUILDINGS, BUS STAND, MUNDAKAYAM, KOTTAYAM KERALA-686513 16 SAJI THOMAS PROPRIETOR, SAJI'S CURRY POWDER XIV/198, VETTICKAL BUILDINGS, KARISSERY, PUNCHAVAYAL, KOTTAYAM KERALA- 586513. 17 AZEELA BEEVI PROPRIETOR, SHALINI MUNDAKAYAM III/177, CRESCENT BUILDINGS, NH 183 MUNDAKAYAM, KOTTAYAM KERALA-686513 18 CHANDRAN, PROPRIETOR, T CAKES GROUND FLOOR, II, POTTAMKULAM, K.K.ROAD MUNDAKAYAM, KOTTAYAM KERALA-686513 19 VINOJ VELAYUDHAN PROPRIETOR, NEW TOWN BAKERY GROUND FLOOR, II/783, BUS STAND MUNDAKAYAM, KOTTAYAM KERALA-686513 20 THOMAS VARGHESE PROPRIETOR, M C V COIR STORES IX/339, M CV COIR STORES, NEAR FISH MARKET, CHANGANASSERY, KOTTAYAM KERALA-686101 21 POLY SEBASTIAN PROPRIETOR, UNION AUTOMOBILES 240, 11/240, ST.MARY'S CHURCH BUILDING M.C.ROAD KURAVILANGAD ROAD, KURAVILANGAD, KOTTAYAM, KERALA-686663 22 MARY THOMAS ARIVELICKAL PROPRIETOR, POLAR BAKERS 590, 11/590, MENACHERIL M.C.ROAD KURAVILANGAD ROAD, KURAVILANGAD, KOTTAYAM, KERALA-686663 23 KOVATTARACKAL SANKARAM NAIR SASIDHARAN NAIR, PROPRIETOR, SASI TEXTILES XIII/460, NIDHIRICKAL, VALIYAVEETTIL M.C.ROAD KURAVILANGAD ROAD, KURAVILANGAD, KOTTAYAM, KERALA-686663 24 MUTTAPPALLIL MANI JOHN PROPRIETOR, MUTTAPPALLIL SUPER BAZAR WARD NO.3/74-F, KURAVILANGAD, KOTTAYAM, KERALA-686663 25 DEVASYA CHOORICKAPRAYIL FRANCIS PROPRIETOR, ST.MARY'S AUTOMOBILES VI/466, ST.MARY'S

W.P(C).16764/22 and conn. cases 8 CHURCH BUILDING, KOZHA KOZHA/KURAVILANGAD, KOTTAYAM KERALA-686663 26 SUBAIR K.H PROPRIETOR, K.M.K FURNITURE, III/940, MUNDAKAYAM, KOTTAYAM, KERALA-686513 27 SHAHANAS SHANAVAS PROPRIETOR, HIGH TECH CEMENT WORKS PAINGANA, MUNDAKAYAM, XX/258, PAINGANA, MUNDAKAYAM, KOTTAYAM, KERALA-686513 28 LUIS MATHUKUTTY PROPRIETOR, SEENA AUTOMOBILES III/290-1, PAINGANA, MUNDAKAYAM KOTTAYAM, KERALA-686513 29 MURALEEDHARAN KALLOOKULATHU GOPALAN, PROPRIETOR, S M MOTOR PARTS 11/697, MUNDAKAYAM, KOTTAYAM, KERALA-686513 30 ISAKKIMUTHU SRIDEVI PROPRIETOR, KA TOOLS LAND, XXI/750A, MUNDAKAYAM, KOTTAYAM, KERALA-686513 31 KHADERKUTTY JALEEL MOHAMMED PROPRIETOR, THOWHEETH TRADERS II/296, PERUVANTHANAM, IDUKKI, KERALA-685532 32 SALVIN MATHEW PROPRIETOR, ORAPPANKAL FURNITURE MART, IX/213 A,B,C, YENDAYAR, KOOTTICKAL KOTTAYAM, KERALA-686514 33 JACOB KALLOOR JACOB PROPRIETOR, HIMA FURNITURE XIV/127, 35 MILE, MUNDAKAYAM, PERUVANTHANAM, IDUKKI, KERALA-685561 34 SAYED MUHAMMED PUTHUPARAMBIL HUSSAIN, PROPRIETOR, HIGHRANGE DISTRIBUTORS, XVI/146, KUTTIKANAM, PEERMEDU, IDUKKI, KERALA-685531 35 ALEX PROPRIETOR, ULTRA INDUSTRIES I/1355, MUNDAKAYAM EAST, KOKKAYAR, IDUKKI, KERALA-686513 36 VINS JOHN PROPRIETOR, LIGHT ZONE, VI/1470, KANJIRAPALLY, KOTTAYAM, KERALA-686507 37 SAMSONS MENS WEAR GROUND FLOOR, III/40, P.M.A.S.BUILDINGS, NH 183, MUNDAKAYAM, KOTTAYAM KERALA-686 513, REPRESENTED BY ITS MANAGING PARTNER JEEVAN THOMAS MATHEW 38 BATTERY HOUSE 11/222, PAINGANA, MUNDAKAYAM KOTTAYAM, KERALA-686513, REPRESENTED BY ITS MANAGING PARTNER, JACOB JOSEPH 39 JK PAPER MART II/821, MUNDAKAYAM, KOTTAYAM KERALA-686513, REPRESENTED BY ITS MANAGING PARTNER, SAJI P JOHN

W.P(C).16764/22 and conn. cases 9 BY ADVS. K.P.PRADEEP HAREESH M.R. SANAND RAMAKRISHNAN T.T.BIJU T.THASMI M.J.ANOOPA SANU S MALAKEEL RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM-695001 2 COMMISSIONER OF KERALA STATE GST KERALA, STATE GST DEPARTMENT TAX TOWERS, KILLIPALAM, KARAMANA.P.O. THIRUVANANTHAPURAM-695002 3 GOODS AND SERVICE TAX COUNCIL GOVERNMENT OF INDIA OFFICE OF THE GST COUNCIL SECRETARIAT 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001 REPRESENTED BY ITS ADDITIONAL SECRETARY 4 GOODS AND SERVICE TAX NETWORK - GSTN WORLDMARK 1, AEROCITY, INDIRAGANDHI INTERNATIONAL AIRPORT, NEW DELHI- 110037 REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER 5 UNION OF INDIA, REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI- 110001 6 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH BLOCK, NEW DELHI 110 001, REPRESENTED BY ITS CHAIRMAN. BY ADV SHYAMDEEP S.SHENOY, CGC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.07.2022, ALONG WITH WP(C).16764/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P(C).16764/22 and conn. cases 10 JUDGMENT When these matters are taken up for consideration today, it is submitted on behalf of the petitioners that the GST department has come out with a scheme for enabling the removal of negative balance in cash ledgers of tax payers who paid tax under the composition scheme. It is submitted that in view of the announcement of the aforesaid scheme, the substantial grievance of the petitioners in these writ petitions stand redressed. Taking note of the above submissions, these writ petitions are closed, leaving open all contentions raised by the petitioners. GOPINATH P. JUDGE okb/20.7 //// P.S. to Judge

W.P(C).16764/22 and conn. cases 11 APPENDIX OF WP(C) 16764/2022 PETITIONER EXHIBITS Exhibit P1OF THE FORM GST CMP 08 PROVIDED AS PER RULE 62 OF THE CENTR GST RULES, 2017 Exhibit P2OF THE FORM GSTR-4 PROVIDED AS PER RULE 62 OF THE CENTRAL GST RULES, 2017 Exhibit P3OF THE FORM GST DRC 03 AS PER RULE 142 OF THE CENTRAL GST RUL 2017 Exhibit P4OF THE REPRESENTATION SUBMITTED BY THE 1ST PETITIONER TO THE GST COUNCIL

W.P(C).16764/22 and conn. cases 12 APPENDIX OF WP(C) 17706/2022 PETITIONER EXHIBITS Exhibit P1OF THE EMAIL RECEIVED BY THE 1ST PETITIONER DATED 05/05/2022. Exhibit P1A AOF THE LEDGER BALANCE OF THE 1ST PETITIONER DATED 05/05/2022. Exhibit P1B AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD APRIL - JUNE 21 - 22 BY THE 1ST PETITIONER. Exhibit P1C AOF THE RECEIPT DATED 15/07/2021 EVIDENCING PAYMENT OF TAX BY THE 1ST PETITIONER. Exhibit P1D AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD JULY- SEPTEMBER 21-22 BY THE 1ST PETITIONER . Exhibit P1E AOF THE RECEIPT DATED 16/10/2021 EVIDENCING PAYMENT OF TAX BY THE 1ST PETITIONER. Exhibit P1F AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD OCTOBER DECEMBER 21 -22 BY THE 1ST PETITIONER. Exhibit P1G AOF THE RECEIPT DATED 20/01/2022 EVIDENCING PAYMENT OF TAX BY THE 1ST PETITIONER. Exhibit P1H AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD JANUARY -MARCH 21-22 BY THE 1ST PETITIONER. Exhibit P1 I AOF THE RECEIPT DATED 18/04/2022 EVIDENCING PAYMENT OF TAX BY THE 1ST PETITIONER. Exhibit P2OF THE EMAIL RECEIVED BY THE 2ND PETITIONER DATED 09/05/2022. Exhibit P2A AOF THE LEDGER BALANCE OF THE 2ND PETITIONER DATED 06/05/2022. Exhibit P2B AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD JAN - MAR 21-22 BY THE 2ND PETITIONER. Exhibit P2C AOF THE RECEIPT DATED 12/04/2021 EVIDENCING PAYMENT OF TAX BY THE 2ND PETITIONER. Exhibit P2D AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD OCT - DEC 21 -22 BY THE 2ND PETITIONER. Exhibit P2E AOF THE RECEIPT DATED 08/01/2022 EVIDENCING PAYMENT OF TAX BY THE 2ND PETITIONER.

W.P(C).16764/22 and conn. cases 13 Exhibit P2F AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD JUL - SEP 21-22 BY THE 2ND PETITIONER. Exhibit P2G AOF THE RECEIPT DATED 18/10/2021 EVIDENCING PAYMENT OF TAX BY THE 2ND PETITIONER. Exhibit P2H AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD APRIL - JUNE 21 - 22 BY THE 2ND PETITIONER. Exhibit P2 I AOF THE RECEIPT DATED 16/07/2021 EVIDENCING PAYMENT OF TAX 65 BY THE 2ND PETITIONER. Exhibit P2J AOF THE ELECTRONIC CASH LEDGER FOR THE PERIOD 01/11/2021 TO 06/05/2022. Exhibit P2K AOF THE ELECTRONIC CASH LEDGER FOR THE PERIOD 01/04/2021 TO 31/10/2021. Exhibit P3 AOF THE EMAIL RECEIVED BY THE 3RD PETITIONER DATED 07/05/2022. Exhibit P3A AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD OCT-DEC 21-22 BY THE 3RD PETITIONER. Exhibit P3B AOF THE RECEIPT DATED 31/01/2022 EVIDENCING PAYMENT OF TAX BY THE 3RD PETITIONER. Exhibit P3C AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD JUL - SEP 21-22 BY THE 3RD PETITIONER. Exhibit P3D AOF THE RECEIPT DATED 23/10/2021 EVIDENCING PAYMENT OF TAX BY THE 3RD PETITIONER IS. Exhibit P3E AOF THE RECEIPT DATED 23/10/2021 EVIDENCING PAYMENT OF TAX BY THE 3RD PETITIONER IS. Exhibit P3F AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD APRIL - JUNE 21 -22 BY THE 3RD PETITIONER. Exhibit P3G AOF THE RECEIPT DATED 14/08/2021 EVIDENCING PAYMENT OF TAX BY THE 3RD PETITIONER. Exhibit P3H AOF THE ELECTRONIC CASH LEDGER FOR THE PERIOD 01/04/2021 TO 31/10/2021. Exhibit P3 I AOF THE ELECTRONIC CASH LEDGER FOR THE PERIOD 01/11/2021 TO 09/05/2022. Exhibit P4OF THE EMAIL RECEIVED BY THE 4TH PETITIONER DATED 07/05/2022. Exhibit P4A AOF THE LEDGER BALANCE OF THE 4TH PETITIONER DATED 06/05/2022. W.P(C).16764/22 and conn. cases 14 Exhibit P4B AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD JAN - MAR BY THE 4TH PETITIONER. Exhibit P4C AOF THE RECEIPT DATED 18/04/2022 EVIDENCING PAYMENT OF TAX BY THE 4TH PETITIONER. Exhibit P4D AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD OCT - DEC - 21 -22 BY THE 4TH PETITIONER. Exhibit P4E AOF THE RECEIPT DATED 24/01/2022 EVIDENCING PAYMENT OF TAX BY THE 4TH PETITIONER. Exhibit P4F AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD JULY - SEP 21-22 BY THE 4TH PETITIONER. Exhibit P4G AOF THE RECEIPT DATED 16/10/2021 EVIDENCING PAYMENT OF TAX BY THE 4TH PETITIONER. Exhibit P4H AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD APRIL - JUNE 21-22 BY THE 4TH PETITIONER. Exhibit P4 I AOF THE RECEIPT DATED 16/07/2021 EVIDENCING PAYMENT OF TAX BY THE 4TH PETITIONER. Exhibit P4J AOF THE ELECTRONIC CASH LEDGER FOR THE PERIOD 01/04/2021 TO 31/10/2021. Exhibit P4K AOF THE ELECTRONIC CASH LEGER FOR THE PERIOD 01/11/2021 TO 06/05/2022. Exhibit P5OF THE EMIL RECEIVED BY THE 5TH PETITIONER DATED 03/05/2022. Exhibit P5A AOF THE LEDGER BALANCE OF THE 5TH PETITIONER DATED 02/05/2022. Exhibit P5B AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD JAN - MAR 21 - 22 BY THE 5TH PETITIONER. Exhibit P5C AOF THE RECEIPT DATED 18/04/2021 EVIDENCING PAYMENT OF TAX BY THE 5TH PETITIONER. Exhibit P5D AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD OCT - DEC 21 - 22 BY THE 5TH PETITIONER. Exhibit P5E AOF THE RECEIPT DATED 18/01/2022 EVIDENCING PAYMENT OF TAX BY THE 5TH PETITIONER. Exhibit P5F AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD JUL - SEP 21-22 BY THE 5TH PETITIONER.

W.P(C).16764/22 and conn. cases 15 Exhibit P5G AOF THE RECEIPT DATED 16/10/2021 EVIDENCING PAYMENT OF TAX BY THE 5TH PETITIONER. Exhibit P5H AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD APRIL - JUNE 21 - 22 BY THE 5TH PETITIONER. Exhibit P5 I AOF THE RECEIPT DATED 15/07/2021 EVIDENCING PAYMENT OF TAX BY THE 5TH PETITIONER. Exhibit P6OF THE EMAIL RECEIVED BY THE 6TH PETITIONER DATED 09/05/2022. Exhibit P6A AOF THE LEDGER BALANCE OF THE 6TH PETITIONER DATED 07/05/2022. Exhibit P6B AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD OCT - DEC 21 - 22 BY THE 6TH PETITIONER. Exhibit P6C AOF THE RECEIPT DATED 27/01/2021 EVIDENCING PAYMENT OF TAX BY THE 6TH PETITIONER. Exhibit P6D AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD JUL - SEP 21 - 22 BY THE 6TH PETITIONER. Exhibit P6E AOF THE RECEIPT DATED 28/10/2021 EVIDENCING PAYMENT OF TAX BY THE 6TH PETITIONER. Exhibit P6F AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD APRIL - JUNE 21-22 BY THE 6TH PETITIONER. Exhibit P6G AOF THE RECEIPT DATED 12/08/2021 EVIDENCING PAYMENT OF TAX BY THE 6TH PETITIONER. Exhibit P6H AOF THE ELECTRONIC CASH LEDGER FOR THE PERIOD 01/04/2021 TO 31/10/2021. Exhibit P6 I AOF THE ELECTRONIC CASH LEDGER PERIOD 01/11/2021 TO 07/05/2022. Exhibit P7OF THE EMAIL RECEIVED BY THE 7TH PETITIONER DATED 07/05/2022. Exhibit P7A AOF THE LEDGER BALANCE OF THE 7TH PETITIONER DATED 07/05/2022. Exhibit P7B AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD OCT - DEC 21 - 22 BY THE 7TH PETITIONER. Exhibit P7C AOF THE RECEIPT DATED 03/03/2022 EVIDENCING PAYMENT OF TAX BY THE 7TH PETITIONER. Exhibit P7D AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD JUL - SEP 21-22 BY THE

W.P(C).16764/22 and conn. cases 16 7TH PETITIONER. Exhibit P7E AOF THE RECEIPT DATED 07/02/2022 EVIDENCING PAYMENT OF TAX BY THE 7TH PETITIONER. Exhibit P7F AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD APRIL - JUNE 21-22 BY THE 7TH PETITIONER. Exhibit P7G AOF THE RECEIPT DATED 27/07/2021 EVIDENCING PAYMENT OF TAX BY THE 7TH PETITIONER. Exhibit P7H AOF THE ELECTRONIC CASH LEDGER FOR THE PERIOD 01/04/2021 TO 31/10/2021. Exhibit P7 I AOF THE ELECTRONIC CASH LEDGER PERIOD 01/11/2021 FOR THE PERIOD TO 07/05/2022. Exhibit P8OF THE EMAIL RECEIVED BY THE 8TH PETITIONER DATED 09/05/2022. Exhibit P8A AOF THE LEDGER BALANCE OF THE 8TH PETITIONER DATED 06/05/2022. Exhibit P8B AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD JAN - MAR 21 -22 BY THE 8TH PETITIONER. Exhibit P8C AOF THE RECEIPT DATED 18/04/2022 EVIDENCING PAYMENT OF TAX BY THE 8TH PETITIONER. Exhibit P8D AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD OCT - DEC 21-22 BY THE 8TH PETITIONER. Exhibit P8E AOF THE RECEIPT DATED 25/01/2022 EVIDENCING PAYMENT OF TAX BY THE 8TH PETITIONER. Exhibit P8F AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD JULY - SEP 21- 22 BY THE 8TH PETITIONER. Exhibit P8G AOF THE RECEIPT DATED 16/10/2021 EVIDENCING PAYMENT OF TAX BY THE 8TH PETITIONER. Exhibit P8H AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD APRIL - JUNE 21 - 22 BY THE 8TH PETITIONER. Exhibit P8 I AOF THE RECEIPT DATED 15/07/2021 EVIDENCING PAYMENT OF TAX BY THE 8TH PETITIONER. Exhibit P8J AOF THE ELECTRONIC CASH LEDGER FOR THE PERIOD 01/04/2021 TO 31/10/2021. Exhibit P8K AOF THE ELECTRONIC CASH LEDGER FOR THE PERIOD 01/11/2021 TO 06/05/2022. Exhibit P9 AOF THE LEDGER BALANCE OF THE 9TH

W.P(C).16764/22 and conn. cases 17 PETITIONER DATED 05/05/2022. Exhibit P9A AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD JAN - MAR 21-22 BY THE 9TH PETITIONER. Exhibit P9B AOF THE RECEIPT DATED 19/04/2022 EVIDENCING PAYMENT OF TAX BY THE 9TH PETITIONER. Exhibit P9C AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD OCT - DEC 21-22 BY THE 9TH PETITIONER. Exhibit P9D AOF THE RECEIPT DATED 27/01/2022 EVIDENCING PAYMENT OF TAX BY THE 9TH PETITIONER. Exhibit P9E AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD JUL - SEP 21 - 22 BY THE 9TH PETITIONER. Exhibit P9F AOF THE RECEIPT DATED 27/10/2021 EVIDENCING PAYMENT OF TAX BY THE 9TH PETITIONER. Exhibit P9G AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD APRIL - JUNE 21 - 22 BY THE 9TH PETITIONER. Exhibit P9H AOF THE RECEIPT DATED 26/07/2021 EVIDENCING PAYMENT OF TAX BY THE 9TH PETITIONER. Exhibit P10 AOF THE LEDGER BALANCE OF THE 10TH PETITIONER DATED 07/05/2022. Exhibit P10A AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD OCT - DEC 21 - 22 BY THE 10TH PETITIONER. Exhibit P10B AOF THE RECEIPT DATED 10/02/2022 EVIDENCING PAYMENT OF TAX 1 BY THE 10TH PETITIONER. Exhibit P10C AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD JUL - SEP 21 - 22 BY THE 10TH PETITIONER. Exhibit P10D AOF THE RECEIPT DATED 13/11/2021 EVIDENCING PAYMENT OF TAX BY THE 10TH PETITIONER. Exhibit P10E AOF THE QUARTERLY RETURN FILED IN CMP 08 FOR THE PERIOD APRIL - JUNE 21 - 22 BY THE 10TH PETITIONER. Exhibit P10F AOF THE RECEIPT DATED 27/07/2021 EVIDENCING PAYMENT OF TAX BY THE 10TH PETITIONER . Exhibit P10GOF THE ELECTRONIC CASH LEDGER FOR THE PERIOD 01/11/2021 TO 07/05/2022. W.P(C).16764/22 and conn. cases 18 Exhibit P10H AOF THE ELECTRONIC CASH LEDGER FOR THE PERIOD 01/04/2021 TO 31/10/2021. Exhibit P11 AOF FORM GSTR - 4 AS PRESCRIBED UNDER RULE 62 OF THE CGST RULES.

W.P(C).16764/22 and conn. cases 19 APPENDIX OF WP(C) 18878/2022 PETITIONER EXHIBITS Exhibit P1OF THE FORM GST REG-06 NO 32BYQPP5248E1Z7 OF THE 1ST PETITIONER Exhibit P1 AOF THE FORM GST REG-06 NO 32DKCPS4205L1Z6 OF THE 2ND PETITIONER Exhibit P1 BOF THE FORM GST REG-06 NO 32AWPPB0702R1Z) OF THE 3RD PETITIONER Exhibit P1 COF THE FORM GST REG-06 NO 32AWOPJ6384Q1ZO OF THE 4TH PETITIONER Exhibit P1DOF THE FORM GST REG-06 NO 32ACDPK5500E1ZC OF THE 5TH PETITIONER Exhibit P1 EOF THE FORM GST REG-06 NO 32AAWPV7260R1ZI OF THE 6TH PETITIONER Exhibit P1FOF THE FORM GST REG-06 NO 32BBTPJ9441F1ZG OF THE 7TH PETITIONER Exhibit P1 GOF THE FORM GST REG-06 NO 32AALPZ3786F127 OF THE 8TH PETITIONER Exhibit PI HOF THE FORM GST REG-06 NO 32AFUPU3613A1ZL OF THE 9TH PETITIONER Exhibit P1 IOF THE FORM GST REG-06 NO 32AHRPL6664K1ZR OF THE 10TH PETITIONER Exhibit PI JOF THE FORM GST REG-06 NO 32AVSPB0374R1Z6 OF THE 11TH PETITIONER Exhibit P1 KOF THE FORM GST REG-06 NO 32APCPT9858G1ZG OF THE 12TH PETITIONER Exhibit PILOF THE FORM GST REG-06 NO 32AMCPP5713F1ZE OF THE 13TH PETITIONER Exhibit P1 MOF THE FORM GST REG-06 NO 32AEGPP4163DIZT OF THE 14TH PETITIONER Exhibit PI NOF THE FORM GST REG-06 NO 32ANVPT4670K128 OF THE 15TH PETITIONER Exhibit P1 OOF THE FORM GST REG-06 NO 32BHAPT3868B1ZI OF THE 16TH PETITIONER Exhibit P1 POF THE FORM GST REG-06 NO 32BCDPB0442F1Z) OF THE 17TH PETITIONER Exhibit P1 QOF THE FORM GST REG-06 NO 32AUPPC8014M1Z) OF THE 18TH PETITIONER Exhibit P1 ROF THE FORM GST REG-06 NO 32AGRPV5571C1Z4 OF THE 19TH PETITIONER Exhibit P1 SOF THE FORM GST REG-06 NO 32AGUPV8666R1ZW OF THE 20ST PETITIONER Exhibit P1 TOF THE FORM GST REG-06 NO 32BPSPS9247B1ZJ OF THE 21ST PETITIONER

W.P(C).16764/22 and conn. cases 20 Exhibit P1 UOF THE FORM GST REG-06 NO 32AXRPA9302P1Z6 OF THE 22ND PETITIONER Exhibit P1 VOF THE FORM GST REG-06 NO 32DOLPS7466N120 OF THE 23RD PETITIONER Exhibit P1 WOF THE FORM GST REG-06 NO 32ARHPJ9801C126 OF THE 24TH PETITIONER Exhibit P1 XOF THE FORM GST REG-06 NO. 32ABCPF9705EIZ5 OF THE 25TH PETITIONER. Exhibit P1 YOF THE FORM GST REG-06 NO 32JGDPS9311C1ZI OF THE 26TH PETITIONER Exhibit P1 ZOF THE FORM GST REG-06 NO 32FHYPS1108D1ZA OF THE 27TH PETITIONER Exhibit P1 AAOF THE FORM GST REG-06 NO 32BNMPM0684E1Z2 OF THE 28TH PETITIONER. Exhibit P1 ABPETITIONER FORM GST REG-06 NO 32BAEPG8357H1ZR OF THE 29TH OF THE PETITIONER Exhibit P1 ACOF THE FORM GST REG-06 NO 32EGOPS04141Z3 OF THE 30TH PETITIONER Exhibit P1 ADOF THE FORM GST REG-06 NO 32BBAPM9588H1ZC OF THE 31ST PETITIONER Exhibit P1 AEOF THE FORM GST REG-06 NO 32CPLPM9830E1ZS OF THE 32ND PETITIONER Exhibit P1 AFOF THE FORM GST REG-06 NO 32AMMPJ3282D1ZA OF THE 33RD PETITIONER Exhibit P1 AGOF THE FORM GST REG-06 NO 32AEJPH4912D1Z1 OF THE 34TH PETITIONER Exhibit P1 AHOF THE FORM GST REG-06 NO 32AXOPA7858D1ZH OF THE 35TH PETITIONER FORM Exhibit P1AIOF THE FORM GST REG-06 NO 32AMTPJ4293RIZ5 OF THE 36TH PETITIONER Exhibit P1 AJOF THE FORM GST REG-06 NO. 32ACKFS5302HIZC OF THE 37TH PETITIONER. Exhibit P1 AKOF THE FORM GST REG-06 NO 32AAKFB9458K1Z1 OF THE 38TH PETITIONER Exhibit P1ALOF THE FORM GST REG-06 NO 32AAIFJ0807G1ZT OF THE 39TH PETITIONER Exhibit P2OF THE FORM GST CMP 08 PROVIDED AS PER RULE 62 OF THE CENTRAL GST RULES 2017. Exhibit P3OF THE FORM GSTR-4 PROVIDED AS PER RULE 62 OF THE CENTRAL GST RULES, 2017 Exhibit P4OF THE FORM GST DRC 03 AS PER RULE 142 OF THE CENTRAL GST RULES, 2017 Exhibit P5OF THE REPRESENTATION SUBMITTED BY THE GST PRACTITIONERS ASSOCIATION, STATE COMMITTEE, KERALA TO THE GST COUNCIL

W.P(C).16764/22 and conn. cases 21