BharatTaxGST

Cial Duty Free And Retail Services LTD vs. Union Of INDIA

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WP(C)/12279/2020HC KeralaGSTCNR KLHC01031300202022 September 2020Bench: HONOURABLE MR. JUSTICE AMIT RAWAL44 pages

EXHIBIT P2(B)OF OIO 06/GST/2018 DATED 09.07.2018 FOR AUGUST 2017 AND REFUND ORDER EXHIBIT P2(C)OF OIO 07/GST/2018 DATED 09.07.2018 FOR SEPTEMBER 2017 AND REFUND ORDER EXHIBIT P2(D)OF REFUND ORDER NO.112/GST/2018 DATED 21.09.2018 FOR OCTOBER 2017 EXHIBIT P2(E)OF REFUND ORDER NO.122/GST/2018 DATED 16.10.2018 FOR NOVEMBER 2017 EXHIBIT P2(F)OF REFUND ORDER NO.116/GST/2018 DATED 05.10.2018 FOR DECEMBER 2017 EXHIBIT P2(G)OF REFUND ORDER NO.117/GST/2018 DATED 05.10.2018 FOR JANUARY 2018 EXHIBIT P3(A)OF SHOW CAUSE NOTICE NO.9/2019- GST DATED 08.04.2019 EXHIBIT P3(B)OF SHOW CAUSE NOTICE NO.10/2019 -GST DATED 10.04.2019 EXHIBIT P3(C)OF SHOW CAUSE NOTICE NO.11/2019 -GST DATED 10.04.2019 EXHIBIT P3(D)OF SHOW CAUSE NOTICE NO.30/2019 -GST DATED 13.11.2019 EXHIBIT P3(E)OF SHOW CAUSE NOTICE NO.31/2019 -GST DATED 13.11.2019 EXHIBIT P3(F)OF SHOW CAUSE NOTICE NO.32/2019 -GST DATED 13.11.2019 EXHIBIT P3(G)OF SHOW CAUSE NOTICE NO.33/2019 -GST DATED 13.11.2019

EXHIBIT P4OF THE REPLY TO THE SHOW CAUSE NOTICE SUBMITTED BY THE PETITIONER DATED 09.12.2019 EXHIBIT P5OF CIRCULAR NO.20/2016 DATED 20.05.2016 EXHIBIT P6OF CLARIFICATION DATED 29TH MAY, 2018 ISSUED BY THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS EXHIBIT P7OF THE LETTER DATED 30TH MAY, 2018, ISSUED BY THE DEPARTMENT OF CUSTOMS

APPENDIX OF WP(C) 6850/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF CONCESSION AGREEMENT IN RESPECT OF CALICUT INTERNATIONAL AIRPORT DATED 22.04.2016. EXHIBIT P2OF GST REGISTRATION CERTIFICATE DATED 22.09.2017 ISSUED TO THE PETITIONER. EXHIBIT P3OF INVOICE FOR JULY 2017 DATED 11.07.2017 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P4OF INVOICE FOR AUGUST 2017 DATED 14.08.2017 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P5OF INVOICE FOR SEPTEMBER 2017 DATED 11.09.2017 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P6OF INVOICE FOR OCTOBER 2017 DATED 05.10.2017 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P7OF INVOICE FOR NOVEMBER 2017 DATED 03.11.2017 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P8OF INVOICE FOR DECEMBER 2017 DATED 04.12.2017 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P9OF INVOICE FOR JANUARY 2018 DATED 04.01.2018 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P10OF INVOICE FOR FEBRUARY 2018 DATED 01.02.2018 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P11OF REPRESENTATION SUBMITTED BY THE PETITIONER TO RESPONDENT NO.4 DATED 31.10.2017. EXHIBIT P12OF JUDGMENT IN HOTEL ASHOKA V ASST. COMM. OF COMMERCIAL TAXES PASSED BY THE HON'BLE SUPREME COURT DATED 03.02.2012. EXHIBIT P13OF JUDGMENT OF THE HON'BLE CESTAT MUMBAI DATED 28.09.2017 IN APPEAL NO.ST/87234/16-MUM AND CONNECTED CASES.

EXHIBIT P14OF THE INTERIM ORDER IN CWP NO 20 OF 2018 DATED 04.01.2018 PASSED BY THE HON'BLE HIGH COURT OF PUNJAB AND HARYANA. EXHIBIT P15 RESPONDENT'S EXHIBITS: EXHIBIT R3(a) EXHIBIT R3(b)OF INTERIM ORDER IN WMP (MD) NO,.2373/2018 IN WP(MD)NO.2129/2018 DATED 16.02.2018 PASSED BY THE MADURAI BENCH OF HON'BLE MADRAS HIGH COURT.OF THE INTERIM ORDER PASSED BY THE HONBLE HIGH COURT OF HARYANA IN WPC.20/2018OF THE INTERIM ORDER PASSED BY THE HONBLE HIGH COURT OF HARYANA IN WPC.20/2018

APPENDIX OF WP(C) 12278/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE CUSTOMS LICENSE ISSUED TO THE PETITIONER. EXHIBIT P2(A)OF SHOW CAUSE NOTICE NO.13/2019- GST DATED 10.4.2019. EXHIBIT P2(B)OF SHOW CAUSE NOTICE NO.14/2019- GST DATED 10.4.2019. EXHIBIT P2(C)OF THE SHOW CAUSE NOTICE 15/2019- GST DATED 10.4.2019. EXHIBIT P3OF THE REPLY TO THE SHOW CAUSE NOTICE SUBMITTED BY THE PETITIONER DATED 9.5.2019. EXHIBIT P4(A)OF OIO NO.10/GST/2019 DATED 3.6.2019 EXHIBIT P4(B)OF OIO NO.11/GST/2019 DATED 3.6.2019 EXHIBIT P4(C)OF OIO NO.12/GST/2019 DATED 3.6.2019 EXHIBIT P5OF CIRCULAR NO.20/2016 DATED 20.5.2016. EXHIBIT P6OF THE CLARIFICATION DATED 29TH MAY, 2018 ISSUED BY THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS. EXHIBIT P7OF THE LETTER DATED 30TH MAY, 2018 ISSUED BY THE DEPARTMENT OF CUSTOMS.

APPENDIX OF WP(C) 12279/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE CUSTOMS LICENSE ISSUED TO THE PETITIONER EXHIBIT P2(a)OF SHOW CAUSE NOTICE FOR JULY 2019 DATED NIL EXHIBIT P2(B)OF SHOW CAUSE NOTICE FOR AUGUST 2019 DATED NIL EXHIBIT P2(C)OF SHOW CAUSE NOTICE FOR SEPTEMBER 2019 DATED NIL EXHIBIT P2(d)OF SHOW CAUSE NOTICE FOR OCTOBER 2019 DATED NIL EXHIBIT P2(e)OF SHOW CAUSE NOTICE FOR NOVEMBER 2019 DATED NIL EXHIBIT P2(f)OF SHOW CAUSE NOTICE FOR DECEMBER 2019 DATED NIL EXHIBIT P3OF THE REPLY TO THE SHOW CAUSE NOTICE SUBMITTED BY THE PETITIONER DATED 18.03.2020. EXHIBIT P4OF ORDER BERING C NO. V/GST/18/142/2019-R) DATED 13.04.2020. EXHIBIT P5OF CIRCULAR NO.20/2016 DATED 20.05.2016. EXHIBIT P6OF THE CLARIFICATION DATED 29TH MAY,2018 ISSUED BY THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS. EXHIBIT P7OF THE LETTER DATED 30TH MAY 2018 ISSUED BY THE DEPARTMENT OF CUSTOMS.

APPENDIX OF WP(C) 12280/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE CUSTOMS LICENSE ISSUED TO THE PETITIONER. EXHIBIT P2(a)OF SHOW CAUSE NOTICE FOR DECEMBER 2018 DATED NIL. EXHIBIT P2(b)OF SHOW CAUSE NOTICE FOR JANUARY 2019 DATED NIL EXHIBIT P2(c)OF SHOW CAUSE NOTICE FOR FOR FEBRUARY 2019 DATED NIL EXHIBIT P2(d)OF SHOW CAUSE NOTICE FOR MARCH 2019 DATED NIL EXHIBIT P2(e)OF SHOW CAUSE NOTICE FOR APRIL 2019 DATED NIL EXHIBIT P2(f)OF SHOW CAUSE NOTICE FOR MAY 2019 DATED NIL EXHIBIT P2(g)OF SHOW CAUSE NOTICE FOR JUNE 2019 DATED NIL EXHIBIT P3OF THE REPLY TO THE SHOW CAUSE NOTICE SUBMITTED BY THE PETITIONER DATED 18.03.2020 EXHIBIT P4OF ORDER BERING C NO. V/GST/18/142/2019-R) DATED 13.04.2020 EXHIBIT P5OF CIRCULAR NO.20/2016 DATED 20.05.2016. EXHIBIT P6OF THE CLARIFICATION DATED 29TH MAY, 2018, ISSUED BY THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS. EXHIBIT P7OF THE LETTER DATED 30TH MAY 2018 ISSUED BY THE DEPARTMENT OF CUSTOMS.

APPENDIX OF WP(C) 12317/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE CUSTOMS LICENSE ISSUED TO THE PETITIONER EXHIBIT P2 (A)OF SHOW CAUSE NOTICE NO 34/2019- GST DATED 11.10.2019 EXHIBIT P2 (B)OF SHOW CAUSE NOTICE NO 35/2019- GST DATED 11.10.2019 EXHIBIT P2 (C)OF SHOW CAUSE NOTICE NO 36/2019 GST DATED 11.10.2019 EXHIBIT P2 (D)OF SHOW CAUSE NOTICE NO 37/2019 GST DATED 11.10.2019 EXHIBIT P2 (E)OF SHOW CAUSE NOTICE NO 38/2019 GST DATED 11.10.2019 EXHIBIT P2 (F)OF SHOW CAUSE NOTICE NO 4/2020 GST DATED 12.3.2020 EXHIBIT P2 (G)OF SHOW CAUSE NOTICE NO 5/2019 GST DATED 12.3.2020 EXHIBIT P3OF THE REPLY TO THE SHOW CAUSE NOTICE SUBMITTED BY THE PETITIONER DATED 1.1.2020 EXHIBIT P4OF OLO NO 1/07/2020 (C) NO V/GST/18/142/2019-R) DATED 13.4.2020 EXHIBIT P5OF CIRCULAR NO 20/2016 DATED 20.5.2016 EXHIBIT P6OF THE CLARIFICATION DATED 29TH MAY, 2018 ISSUED BY THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS EXHIBIT P7OF THE LETTER DATED 30TH MAY, 2018 ISSUED BY THE DEPARTMENT OF CUSTOMS.

APPENDIX OF WP(C) 13237/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE GST REGISTRATION CERTIFICATE DATED 22/09/2017. EXHIBIT P2OF INVOICES RAISED FOR BOTH THE ARRIVAL AND DEPARTURE TERMINAL DFSS AT THE SUBJECT AIRPORT FROM THE MONTH OF JULY 2017. EXHIBIT P3OF INVOICES RAISED FOR BOTH THE ARRIVAL AND DEPARTURE TERMINAL DFSS AT THE SUBJECT AIRPORT FROM THE MONTH OF JULY 2017. EXHIBIT P4OF INVOICES RAISED FOR BOTH THE ARRIVAL AND DEPARTURE TERMINAL DFSS AT THE SUBJECT AIRPORT FROM THE MONTH OF JULY 2017. EXHIBIT P5OF INVOICES RAISED FOR BOTH THE ARRIVAL AND DEPARTURE TERMINAL DFSS AT THE SUBJECT AIRPORT FROM THE MONTH OF JULY 2017. EXHIBIT P6OF THE FORM GST RFD-01A FOR AUGUST, 2017. EXHIBIT P7OF THE FORM GST RFD-01A FOR SEPTEMBER, 2017. EXHIBIT P8OF THE FORM GST RFD-01A FOR OCTOBER, 2017. EXHIBIT P9OF THE FORM GST RFD-01A FOR NOVEMBER, 2019. EXHIBIT P10OF APPLICATION FOR REFUND SUBMITTED BY PETITIONER FOR AUGUST 2017 DATED 13/02/2018. EXHIBIT P11OF APPLICATION FOR REFUND SUBMITTED BY PETITIONER FOR SEPTEMBER, 2017 DATED 13/02/2018. EXHIBIT P12OF APPLICATION FOR REFUND SUBMITTED BY PETITIONER FOR OCTOBER, 2017 DATED 13/02/2018. SUBMITTED BY PETITIONER FOR NOVEMBER, 2017 DATED 13/02/2018. EXHIBIT P14OF LETTER DATED 13/06/2018 OF THE PETITIONER. EXHIBIT P15OF SHOW CAUSE NOTICE DATED 25/06/2018. EXHIBIT P16OF RESPONSE TO SHOW CAUSE NOTICE DATED 10/07/2018 FILED BY PETITIONER. EXHIBIT P17OF ORDER DATED 30/07/2018 FOR AUGUST, 2017. EXHIBIT P18OF ORDER DATED 30/07/2018 FOR SEPTEMBER, 2017. EXHIBIT P19OF ORDER DATED 30/07/2018 FOR OCTOBER, 2017. EXHIBIT P20OF ORDER DATED 30/07/2018 FOR NOVEMBER, 2017. EXHIBIT P21OF SUBMISSION DATED 25/06/2019 SUBMITTED BY PETITIONER.

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.