Canaan Marine Products vs. The State Of Kerala

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 28TH DAY OF SEPTEMBER 2020 / 6TH ASWINA, 1942 WP(C).No.35143 OF 2019(P) PETITIONER/S: 1 CANAAN MARINE PRODUCTS P.B.NO.7, DOOR NO.AP/XIV-40, KELTRON ROAD, AROOR, ALAPUZHA-688 534 REPRESENTED BY ITS MANAGING PARTNER ANTONY BASTIAN. 2 KOLUTHARA EXPORTS LTD. P.B.NO.7, KELTRON ROAD, AROOR, ALAPUZHA-688 534 REPRESENTED BY ITS MANAGING DIRECTOR ANTONY VARGHESE. BY ADVS. DR.K.P.PRADEEP SRI.SANAND RAMAKRISHNAN SMT.NEENA ARIMBOOR SRI.T.T.BIJU SMT.T.THASMI SMT.NANDINI R.S. RESPONDENT/S: 1 THE 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-695 002. 3 STATE TAX OFFICER KUTHIATHODE, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, KUTHIATHODE, ALAPUZHA-688533. 4 DEPUTY COMMISSIONER OF CGST OFFICE OF THE DEPUTY COMMISSIONER CENTRAL GOODS AND SERVICE TAX, GST BHAVAN, KATHRIKADAVU-ERNAKULAM-682 017. 5 STATE TAX OFFICER MATTANCHERY, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, MATTANCHERY ERNAKULAM-682 002. WP(C).No.35143 OF 2019(P) 2 6 GOODS AND SERVICE TAX COUNCIL GOVERNMENT OF INDIA, OFFICE OFTHE GST COUNCIL SECRETARIAT 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI- 110 001 REPRESENTED BY ITS ADDITIONAL SECRETARY. 7 GOODS AND SERVICES TAX NETWORK EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI-110037 REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER. R4, R6-7 BY SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS R7 BY SHRI.P.R.SREEJITH, SC, GSTN OTHER PRESENT: GP SMT JASMINE MM SRI P VIJAYAKUMAR ASGI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28.09.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.35143 OF 2019(P) 3 JUDGMENT Dated this the 28th day of September 2020 Learned Counsel for the petitioner submits that the relief sought for in the writ petition has already been vindicated. Therefore, I do not find any reason to pursue this writ petition any further. Accordingly, this writ petition is dismissed as infructuous. AMIT RAWAL JUDGE Jm/

WP(C).No.35143 OF 2019(P) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE REGISTRATION CERTIFICATE IN FORM GST REG-06 WITH REGISTRATION NO.32AACFC1907G1Z3 OF THE IST PETITIONER. EXHIBIT P2OF THE REGISTRATION CERTIFICATE IN FORM GST REG-06 WITH REGISTRATION NO.32AAACK6768L1Z7 OF THE 2ND PETITIONER. EXHIBIT P3OF THE REFUND APPLICATION DATED 18.12.2018 SUBMITTED BY THE IST PETITIONER. EXHIBIT P4OF THE REFUND APPLICATION DATED 30.9.2019 SUBMITTED BY THE IST PETITIONER. EXHIBIT P5OF THE STATEMENT OF TAX LIABILITY SUBMITTED BY THE PETITIONER TO THE STATE TAX OFFICER, THE 3RD RESPONDENT. EXHIBIT P6OF THE MONTHLY RETURNS IN GSTR-1 FROM FEBRUARY, 2019 TO OCTOBER, 2019 IN GSTIN 32AAACK6768L1Z7 OF THE 2ND PETITIONER. EXHIBIT P7OF THE LEDGER ACCOUNT AS ON 31.10.2019 WITH THE IST PETITIONER. EXHIBIT P7 AOF THE DEMAND NOTICE NO.KEL/ADMN/CMP/2019/155 DATED 12.11.2019 ISSUED BY THE 2ND PETITIONER TO THE IST PETITIONER. EXHIBIT P8OF THE REQUEST LETTER NO.KEL/ST/2019/157 DATED 20.11.2019 SUBMITTED BY THE 2ND PETITIONER TO THE 3RD RESPONDENT. EXHIBIT P9 TRUE COY OF THE LETTER DATED 19.11.2019 SUBMITTED BY THE IST PETITIONER TO THE 3RD RESPONDENT. EXHIBIT P10OF THE LETTER DATED 18.11.2019 SUBMITTED BY THE IST PETITIONER TO THE 4TH RESPONDENT. EXHIBIT P11OF THE ASSESSMENT ORDER DATED 24.9.2019 IN FORM GST ASMT 13 FOR THE MONTH

WP(C).No.35143 OF 2019(P) 5 OF FEBRUARY, 2019 ISSUED BY THE 3RD RESPONDENT TO THE 2ND PETITIONER. EXHIBIT P11 AOF THE ASSESSMENT ORDER DATED 24.9.2019 IN FORM GST ASMT 13 FOR THE MONTH OF MARCH, 2019 ISSUED BY THE 3RD RESPONDENT TO THE 2ND PETITIONER. EXHIBIT P11 BOF THE ASSESSMENT ORDER DATED 24.9.2019 IN FORM GST ASMT 13 FOR THE MONTH OF APRIL, 2019 ISSUED BY THE 3RD RESPONDENT TO THE 2ND PETITIONER. EXHIBIT P11 COF THE ASSESSMENT ORDER DATED 24.9.2019 IN FORM GST ASMT 13 FOR THE MONTH OF MAY, 2019 ISSUED BY THE 3RD RESPONDENT TO THE 2ND PETITIONER. EXHIBIT P12OF THE DEMAND NOTICE DATED 15.11.2019 FOR THE MONTH OF FEBRUARY, 2019 ISSUED BY THE 3RD RESPONDENT TO THE 2ND PETITIONER. EXHIBIT P12 AOF THE DEMAND NOTICE DATED 15.11.2019 FOR THE MONTH OF MARCH, 2019 ISSUED BY THE 3RD RESPONDENT TO THE 2ND PETITIONER. EXHIBIT P12 BOF THE DEMAND NOTICE DATED 15.11.2019 FOR THE MONTH OF APRIL, 2019 ISSUED BY THE 3RD RESPONDENT TO THE 2ND PETITIONER. EXHIBIT P12 COF THE DEMAND NOTICE DATED 15.11.2019 FOR THE MONTH OF MAY, 2019 ISSUED BY THE 3RD RESPONDENT TO THE 2ND PETITIONER. EXHIBIT P13OF THE NOTICE NO.A4-724/19 DATED 27.11.2019 ISSUED BY THE 3RD RESPONDENT TO THE IST PETITIONER. EXHIBIT P14OF THE NOTICE ISUSED UNDER FORM GST DRC-13 FOR FEBRUARY, 2019 TO MAY, 2019 WITH ANNEXURE STATEMENT DATED 29.11.2019 ISSUED BY THE 3RD RESPONDENT TO THE IST PETITIONER.