Kerala High Court
Kmp Industries vs The State Tax Officer (Investigation ... on 31 July, 2025
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
:1:
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 14891 OF 2020
PETITIONER:
PENTA GRANITES,
NEETHIPURAM ROAD, ELAVAMPADAM POST, PALAKKAD-678
684, REPRESENTED BY ITS MANAGING PARTNER,
P.J. JOSHI.
BY ADVS. SMT.MEERA V.MENON
SMT.K.KRISHNA
RESPONDENTS:
1 THE STATE TAX OFFICER (INVESTIGATION BRANCH),
STATE GST DEPARTMENT, PALAKKAD-678 001.
2 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695001.
BY ADV GOVERNMENT PLEADER JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.247/2022, 7003/2020 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
:2:
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 7003 OF 2020
PETITIONERS:
1 M/S HOLLOW GRANITE AND BRICKS P LTD
KANNUR REPRESENTED BY ITS MANAGING DIRECTOR MR.V P
PRABHAKARAN, S/O V. NARAYANAN, RESIDING AT PARAPRATH
HOUSE, PONNIYAM WEST, THALASSERY, 670 641., KANNUR
2 MR. VIJI JOSEPH,
AGED 50 YEARS
S/O JOSEPH, MUNDAMATTOM, CHEVAYUR, KOZHIKODE,673 017,
MANAGING PARTNER OF M/S ABBA M SAND AND GRANITES.
3 MR. M.V.KUNJIKORAN,
AGED 60 YEARS
S/O AMBU, MANOVALAPPIL HOUSE, UDINOOR, KASARGOD, 671 310,
PROPRIETOR.
4 MR. KEERANKUMARAN,
AGED 80 YEARS
S/O CHATHU, GEETHALAYAM, MUTHIYANGA, KANNUR-670 691,
PROPRIETOR.
5 MR. RAVI PALERI,
AGED 57 YEARS
S/O CHATHU, PALERINDAVIDA, CHERUPARAMBA, KANNUR-670 673,
PROPRIETOR OF M/S SURYA STONE CRUSHER AND HOLLOW BRICKS.
6 MR. M.P.ABDULLA,
AGED 64 YEARS
S/O KUNJIMOOSA, SAFINAS, KANNAVAM P.O.KANNUR-670 650,
MANAGING PARTNER OF MARIYA CONSTRUCTIONS.
7 MR. SREEDHARAN T.C,
AGED 60 YEARS
S/O GOVINDAN, THAYYULATHIL HOUSE, CHERUPARAMBA, KANNUR-670
2025:KER:57065
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693, PROPRIETOR.
8 ANEESH KUMAR,
AGED 47 YEARS
S/O MADHAVAN, DWARAKA, KAKKAYANGAD, PERAVOOR, 670 673,
KANNUR, PARTNER OF VIJAYA STONE CRUSHER AND HOLLOW BRICKS.
BY ADVS.
SMT.K.LATHA
SMT.JESSY MANUEL
RESPONDENTS:
1 THE STATE OF KERALA
REPRESENTED BY ITS CHIEF SECRETARY TO THE GOVERNMENT OF
KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001.
2 THE STATE TAX OFFICER (IB),
STATE GOODS AND SERVICE TAX DEPARTMENT, SALES TAX COMPLEX,
ERANHIPALAM POST KOZHIKODE-873 006.
3 THE STATE TAX OFFICER (IB),
STATE GOODS AND SERVICE TAX DEPARTMENT, KANNOTHUMCHAL,
KANNUR-670 005.
4 THE GOODS AND SERVICE TAX COUNCIL,
5TH FLOOR, TOWER-11, JEEVAN BHARATI BUILDING , JANPATH
ROAD, CONNAUGHT PLACE, NEW DELHI-110001.
BY ADV GOVERNMENT PLEADER JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
:4:
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 7607 OF 2020
PETITIONER:
PERINGOME STONE CRUSHERS,
ROOM NO.VIII/98, MADAKKAMPOYIL, PERINGOME (PO),
THALIPARAMBA - 670 307, KANNUR DISTRICT, KERALA
REPRESENTED BY ITS MANAGING DIRECTOR MR.O.P.BABY.
BY ADVS. SMT.K.LATHA
SMT.JESSY MANUEL
SRI.JOSEPH KODIANTHARA (SR.)
RESPONDENTS:
1 THE STATE OF KERALA,
REPRESENTED BY ITS CHIEF SECRETARY TO THE GOVERNMENT OF
KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
2 THE STATE TAX OFFICER (IB),
STATE GOODS AND SERVICE TAX DEPARTMENT, KANNOTHUMCHAL,
KANNUR - 670 005.
3 UNION OF INDIA,
REPRESENTED BY SECRETARY DEPARTMENT OF REVENUE, MINISTRY
OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI - 110 001.
4 THE GOODS AND SERVICES TAX COUNCIL,
5TH FLOOR, TOWER-II, JEEVAN BHARTI BUILDING, JANPATH ROAD,
CONNAUGHT PLACE, NEW DELHI - 110 001.
BY ADV GOVERNMENT PLEADER JASMIN
BY ADVS. SHRI.P.R.AJITH KUMAR
SRI.K.T.BOSCO
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
:5:
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 8339 OF 2020
PETITIONER:
BABU JACOB
AGED 56 YEARS
PROPRIETOR OF M/S. PULPARA GRANITES, MANNATHOOR P.O.,
MUVATTUPUZHA-686 667.
BY ADV SMT.AYSHA RAHMAN
RESPONDENTS:
1 THE STATE OF KERALA
REPRESENTED BY ITS CHIEF SECRETARY TO THE GOVERNMENT OF
KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001.
2 THE STATE TAX OFFICER (IB),
STATE GOODS AND SERVICE TAX DEPARTMENT, MATTANCHERRY AT
MINI CIVIL STATION, ALUVA-683 101.
3 UNION OF INDIA,
REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, MINISTRY
OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001.
4 THE GOODS AND SERVICES TAX COUNCIL,
5TH FLOOR, TOWER-II, JEEVAN BHARATI BUILDING, JANPATH
ROAD, CONNAUGHT PLACE, NEW DELHI-110 001.
BY ADV GOVERNMENT PLEADER JASMIN
BY ADV SRI.K.ARJUN VENUGOPAL
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C).14891/2020 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
:6:
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 8532 OF 2020
PETITIONER:
1 T.K.RAJU,
AGED 45 YEARS
S/O. KUTTAPPAN, THUMBOLIL HOUSE, CHALAPPILLY P.O.,
ARINJIKAL, THIRUVALLA, PATHANAMTHITTA-689586.
2 P. THOMAS,
AGED 82 YEARS
S/O. PHILIPOSE, SANKARATHIL THOMAS VILLA, KURAMPALA,
PANDALAM P.O., PATHANAMTHITTA-689501.
BY ADVS.SRI.SHAKTHI PRAKASH
SRI.PRATHEEK VISWANATHAN
SRI.K.DHRUV KUMAR
SHRI.HARIKRISHNAN M.S.
RESPONDENTS:
1 STATE OF KERALA,
REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT OF KERALA,
SECRETARIAT, THIRUVANANTHAPURAM-695001.
2 STATE TAX OFFICER (IB),
STATE GOODS AND SERVICES TAX DEPARTMENT,
PATHANAMTHITTA-689645.
3 THE GOODS AND SERVICES TAX COUNCIL,
5TH FLOOR, TOWER II, JEEVAN BHARATI BUILDING, JANPATH
ROAD, CONNAUGHT PLACE, NEW DELHI-110001.
BY ADV SHRI.P.VIJAYAKUMAR, ASG OF INDIA
BY ADV GOVERNMENT PLEADER JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
:7:
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 8557 OF 2020
PETITIONER:
PARAMOUNT GRANITES
ODUKOOR, XI/180, CHITTADI.P.O, ALATHUR, PALAKKAD, KERALA
678706 REPRESENTED BY ITS MANAGING PARTNER MR.VINU MANI
BY ADVS. SMT.K.LATHA
SMT.JESSY MANUEL
RESPONDENTS:
1 THE STATE OF KERALA
REPRESENTED BY ITS' CHIEF SECRETARY TO THE GOVERNMENT OF
KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001
2 THE STATE TAX OFFICER(IB)
STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD-678001
3 UNION OF INDIA,
REPRESENTED BY SECRETARY DEPARTMENT OF REVENUE, MINISTRY
OF FINANCE, ROOM NO 46, NORTH BLOCK, NEW DELHI 110001
4 THE GOODS AND SERVICES TAX COUNCIL
5TH TOWER-II, JEEVAN BHARATI BUILDING, JANPATH ROAD,
CONNAUGHT PLACE, NEW DELHI-110001
BY ADVS. GOVERNMENT PLEADER BY ADV JASMIN
SHRI.P.R.AJITH KUMAR, CGC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
:8:
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 8750 OF 2020
PETITIONER:
BIJU THOMAS
AGED 50 YEARS
PROPRIETOR OF FATHIMA CONSTRUCTION AND INDUSTRIAL
ENTERPRISES, 1/542, 7TH MILE, ERIYA,
KASARGOD-671 531.
BY ADV SMT.K.LATHA
RESPONDENTS:
1 THE STATE OF KERALA
REPRESENTED BY ITS CHIEF SECRETARY TO THE GOVERNMENT OF
KERALA, THIRUVANANTHAPURAM-695 001.
2 THE STATE TAX OFFICER (IB),
STATE GOODS AND SERVICE TAX DEPARTMENT, KASARGODE-671 121.
3 UNION OF INDIA,
REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, MINISTRY
OF FINANCE, ROOM NO.46, NORTH BLOLCK, NEW DELHI-110 001.
4 THE GOODS AND SERVICES TAX COUNCIL,
5TH FLOOR, TOWER-II, JEEVAN BHARATI BUILDING, JANPATH
ROAD, CONNAUGHT PLACE, NEW DELHI-110 001.
BY ADVS. SHRI.C.DINESH, CGC
SHRI.P.VIJAYAKUMAR, ASG OF INDIA
BY ADV GOVERNMENT PLEADER JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
:9:
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 8812 OF 2020
PETITIONER:
M/S.MALABAR BLUE METALS
VENGASSERRY (PO) AMBALAPPARA, PALAKKAD, -679
516,REPRESENTED BY ITS MANAGING PARTNER MR. AJAY WILSON
BY ADV SMT.AYSHA RAHMAN
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY ITS CHIEF SECRETARY TO THE GOVERNMENT OF
KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001
2 THE STATE TAX OFFICER (IB),
STATE GOODS AND SERVICE TAX DEPARTMENT, COMMERCIAL TAX
COMPLEX, BEHIND CIVIL STATION, PALAKKAD-678 001
3 UNION OF INDIA,
REPRESENTED BY SECRETARY DEPARTMENT OF REVENUE, MINISTRY
OF FINANCE, ROOM NO.46,NORTH BLOCK, NEW DELHI-110 001
4 THE GOODS AND SERVICES TAX COUNCIL,
5TH FLOOR, TOWER -II, JEEVAN BHARATI BUILDING, JANPATH
ROAD, CANNUGHT PLACE, NEW DELHI-110 001
BY ADVS. GOVERNMENT PLEADER JASMIN
SHRI.C.DINESH, CGC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 10 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 8839 OF 2020
PETITIONER:
M/S.DEEPAM GRANITES
MURINGAMALA, VEMBALLUR, PALAKKAD, 678 502 REPRESENTED BY ITS
MANAGING PARTNER MR. SASIDHARAN V.
BY ADV SMT.AYSHA RAHMAN
RESPONDENTS:
1 THE STATE OF KERALA
REPRESENTED BY ITS CHIEF SECRETARY TO THE GOVERNMENT OF
KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001.
2 THE STATE TAX OFFICER (IB)
STATE GOODS AND SERVICE TAX DEPARTMENT, COMMERCIAL TAX
COMPLEX, BEHIND CIVIL STATION, PALAKKAD-678 001.
3 UNION OF INDIA
REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, MINISTRY
OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001.
4 THE GOODS AND SERVICE TAX COUNCIL
5TH FLOOR, TOWER-II, JEEVAN BHARATI BUILDING, JANPATH
ROAD, CONNAUGHT PLACE, NEW DELHI-110001.
BY ADVS. GOVERNMENT PLEADER JASMIN
SHRI.P.VIJAYAKUMAR, ASG OF INDIA
SHRI.C.DINESH, CGC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C).14891/2020 AND CONNECTED CASES, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 11 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 8974 OF 2020
PETITIONER:
BLUE CHIPS MINES AND INDUSTRIES
VEMBALATHPADAM, KAILIYAD P. O., SHORNUR, PALAKKAD -
679122, REPRESENTED BY ITS MANAGING PARTNER MR. THOMAS
BABU.
BY ADV SMT.K.LATHA
RESPONDENTS:
1 THE STATE OF KERALA
REPRESENTED BY ITS CHIEF SECRETARY TO THE GOVERNMENT OF
KERALA, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
2 THE STATE TAX OFFICER (IB)
STATE GOODS AND SERVICE TAX DEPARTMENT, COMMERCIAL TAX
COMPLEX, BEHIND CIVIL STATION, PALAKKAD - 678 001.
3 UNION OF INDIA
REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, MINISTRY
OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI - 110 001.
4 THE GOODS AND SERVICES TAX COUNCIL
5TH FLOOR, TOWER II, JEEVAN BHARATI BUILDING, JANPATH
ROAD, CANNAUGHT PLACE, NEW DELHI - 110 001.
BY ADV GOVERNMENT PLEADER JASMIN
BY ADVS. SHRI.P.VIJAYAKUMAR, ASG OF INDIA
SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF
EXCISE & CUSTOMS
SHRI.SUVIN R.MENON, SENIOR PANEL COUNSEL
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 12 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 9102 OF 2020
PETITIONER:
MARATH ENTERPRISES AND CRUSHERS PVT.LTD.,
KOPPAM, AMAYUR POST, PALAKKAD DISTRICT, KERALA, PIN-
679310, REPRESENTED BY ITS MANAGING DIRECTOR
MR.SUBRAMANIAN P.K.
BY ADV SMT.K.LATHA
RESPONDENTS:
1 THE STATE OF KERALA
REPRESENTED BY ITS CHIEF SECRETARY TO THE GOVERNMENT OF
KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001.
2 THE STATE TAX OFFICER(IB),
STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD-678001.
3 UNION OF INDIA,
REPRESENTED BY SECRETARY DEPARTMENT OF REVENUE, MINISTRY
OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001.
4 THE GOODS AND SERVICES TAX COUNCIL,
5TH FLOOR, TOWER-II, JEEVAN BHAPATI BUILDING, JANPATH
ROAD, CONNAUGHT PLACE, NEW DELHI-110001.
BY ADVS. SHRI.P.VIJAYAKUMAR, ASG OF INDIA
SRI.K.T.BOSCO
BY ADV GOVERNMENT PLEADER JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 13 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 10945 OF 2020
PETITIONER:
M. AMBUJAKSHAN NAMBIAR
AGED 1 YEARS
DEVIKA NIVAS, MARANKAVU, PERIYA,KASARAGOD-671 320.
BY ADV SMT.K.LATHA
RESPONDENTS:
1 THE STATE OF KERALA
REPRESENTED BY ITS CHIEF SECRETARY TO THE GOVERNMENT OF
KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001.
2 THE STATE TAX OFFICER (IB),
STATE GOODS AND SERVICE TAX DEPARTMENT, KASARGOD-671 121.
3 UNION OF INDIA,
REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, MINISTRY
OF FINANCE, ROOM NO 46, NORTH BLOCK, NEW DELHI 110001.
4 THE GOODS AND SERVICES TAX COUNCIL,
5TH FLOOR, TOWER-11, JEEVAN BHARATI BUILDING, JANPATH
ROAD, CONNAUGHAT PLACE, NEW DELHI-110 001.
BY ADVS. SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD
OF EXCISE & CUSTOMS
SHRI.SUVIN R.MENON, SENIOR PANEL COUNSEL
BY ADV GOVERNMENT PLEADER JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 14 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 12559 OF 2020
PETITIONER:
RAJESH T.V.,
AGED 44 YEARS
S/O. KUNHIRAMAN, RESIDING AT RAJESHBHAVAN,
KEEZHATOOR, THALIPARAMBA, KANNUR P.O., PIN-670141.
BY ADV SMT.K.LATHA
RESPONDENT:
THE STATE TAX OFFICER (IB),
STATE GOODS AND SERVICE TAX DEPARTMENT, CIVIL
STATION 'B' BLOCK (1ST FLOOR), CIVIL STATION,
VIDYANAGAR P.O., KASARAGOD-671121.
BY ADV GOVERNMENT PLEADER JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 15 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 13572 OF 2020
PETITIONER:
IMMANUEL CRUSHERS AND MINES PRIVATE LTD.,
DOOR NO.344/XI, CHIMBUKKAD, ALATHUR, PALAKKAD, PIN-678721,
REPRESENTED BY MANAGING DIRECTOR MR.TOMY JOSEPH.N.
BY ADV SMT.K.LATHA
RESPONDENTS:
1 THE STATE OF KERALA
REPRESENTED BY ITS CHIEF SECRETARY TO THE GOVERNMENT OF
KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001.
2 THE STATE TAX OFFICER (IB),
STATE GOODS AND SERVICE TAX DEPARTMENT, COMMERCIAL TAX
COMPLEX, BEHING CIVIL STATION, PALAKKAD-678001.
3 UNION OF INDIA,
REPRESENTED BY SECRETARY DEPARTMENT OF REVENUE, MINISTRY
OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001.
BY ADV SHRI.C.DINESH, CGC
BY ADV GOVERNMENT PLEADER JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 16 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 13839 OF 2020
PETITIONER:
MR.MATHALIKUNNNEL SEBASTIAN THANKACHAN
AGED 60 YEARS
PROPRIETOR OF MATHALIKUNNEL QUARRY, KP7/963,
PUNNAKADAVU, KOOMBARA, KOZHIKODE-673604.
BY ADV SMT.K.LATHA
RESPONDENT:
THE STATE TAX OFFICER(IB),
STATE GOODS AND SERVICE TAX DEPARTMENT, SALES TAX
COMPLEX, ERANJIPALAM POST, KOZHIKODE-673006.
BY ADV GOVERNMENT PLEADER JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 17 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 14737 OF 2020
PETITIONER:
P.L.SEBI
AGED 1 YEARS
PROPRIETOR,M/S.UNITED GRANITES,
XII/452,NEELIPARA,PANNIANKARA, PALAKKAD-678683.
BY ADV SMT.MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER (INVESTIGATION BRANCH)
STATE GST DEPARTMENT,PALAKKAD-678001.
2 THE STATE OF KERALA,
TAXES DEPARTMENT,GOVERNMENT OF KERALA,
SECRETARIAT,THIRUVANANTHAPURAM-695001, REPRESENTED
BY ITS SECRETARY.
BY ADV GOVERNMENT PLEADER JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 18 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 14745 OF 2020
PETITIONER:
M/S.PEEJAY GRANITES,
11/123, CHITTADY POST, VANDAZHY, PALAKKAD-678706,
REPRESENTED BY ITS MANAGING PARTNER, P.J.JOSHI.
BY ADV SMT.MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER (INVESTIGATION BRANCH),
STATE GST DEPARTMENT, PALAKKAD-678001.
2 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001.
BY ADV GOVERNMENT PLEADER JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 19 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 15045 OF 2020
PETITIONER:
CRESCENT GRANITE PRODUCTS,
OLD LAKKIDI, POST AKALUR, PALAKKAD DISTRICT,
KERALA, 679302, REPRESENTED BY ITS MANAGING PARTNER
MR.SHOUKATHALI.P.
BY ADV SMT.K.LATHA
RESPONDENT:
THE STATE TAX OFFICER (INVESTIGATION BRANCH),
STATE GOODS AND SERVICE TAX DEPARTMENT, SALES TAX
COMPLEX, PALAKKAD, KERALA-678001.
BY ADV GOVERNMENT PLEADER JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 20 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 15481 OF 2020
PETITIONER:
SRI. T.HARIDASAN,
AGED 53 YEARS
15/310A, 210, UNNIKULAM, EKAROOL,
KOZHIKODE - 673574.
BY ADV SMT.K.LATHA
RESPONDENTS:
THE STATE TAX OFFICER (INVESTIGATION BRANCH) II,
STATE GOODS AND SERVICE TAX DEPARTMENT, SALES TAX
COMPLEX, ERANHIPALAM POST, KOZHIKODE,
KERALA - 673006.
BY ADV GOVERNMENT PLEADER JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 21 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 15684 OF 2020
PETITIONER:
NILA METALS (P) LTD,
VELLAPPARA, PAZHAYANNUR P.O., THRISSUR - 680
587,REPRESENTED BY ITS MANAGING DIRECTOR A.G.MADHAVAN.
BY ADVS.SRI.P.S.SOMAN
SMT.T.RADHAMONY
RESPONDENTS:
1 STATE TAX OFFICER (IB)
STATE GOODS AND SERVICE TAX DEPARTMENT, TAX COMPLEX,
POOTHOLE, THRISSUR- 680 004.
2 THE STATE OF KERALA
REPRESENTED BY SECRETARY, TAXES DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM - 695001.
3 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, NEW DELHI- 110001.
4 THE GOODS AND SERVICE TAX COUNCIL
5TH FLOOR, TOWER 11, JEEVAN BHARATI BUILDING, JANPATH
ROAD, CONNAUGHT PLACE, NEW DELHI -110 001.
BY ADV SMT.MAHESWARY.G., SENIOR PANEL COUNSEL
BY ADV GOVERNMENT PLEADER JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 22 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 17107 OF 2020
PETITIONER
MR. PTV MUSTHAFA
AGED 40 YEARS
S/O MUHAMMED, PROPRIETOR OF PTV GRANITES, RESIDING
AT POTHYIL THOTTIPARAMBIL, VADAKETHIL HOUSE,
NATTUKAL POST, MANNARKKAD, PALAKKAD-678 583.
BY ADV SMT.K.LATHA
RESPONDENT:
THE STATE TAX OFFICER(INVESTIGATION BRANCH) II
11 STATE GOODS AND SERVICE TAX DEPARTMENT, OFFICE
OF THE ASSISTANT COMMISSIONER OF STATE TAX,
INVESTIGATION BRANCH, PALAKKAD-678 001.
BY ADV GOVERNMENT PLEADER JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 23 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 18906 OF 2020
PETITIONER:
JALAL.K.M
AGED 60 YEARS
PROPRIETOR OF STAR GRANITES, THOTTIYANKULAMBU,
ERIMAYUR POST, PALAKKAD-678546.
BY ADV SMT.K.LATHA
RESPONDENT:
THE STATE TAX OFFICER
(INVESTIGATION BRANCH), STATE GOODS AND SERVICE TAX
DEPARTMENT, OFFICE OF THE DEPUTY COMMISSIONER
(INTELLIGENCE), PALAKKAD-678001.
BY ADV GOVERNMENT PLEADER JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 24 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 18937 OF 2020
PETITIONER:
KMP INDUSTRIES
VENGASSERI,AMALAPPARA POST,PALAKKAD
DISTRICT,679512,REPRESENTED BY IT'S PARTNER
MR.K.V.MOHANAN.
BY ADV SMT.K.LATHA
RESPONDENTS:
THE STATE TAX OFFICER (INVESTIGATION BRANCH),
STATE GOODS AND SERVICE TAX DEPARTMENT,OFFICE OF
THE DEPUTY COMMISSIONER(INTELLIGENCE)
PALAKKAD-678001.
BY ADV GOVERNMENT PLEADER JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 25 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 19198 OF 2020
PETITIONER:
M/S.THREE STAR METAL CRUSHER
CHOORAKPDE POST, PATTAMBI, PALAKKAD 679 336,
REPRESENTED BY IT'S PARTNER MR. K.J. MATHAI.
BY ADV SMT.K.LATHA
RESPONDENTS:
THE STATE TAX OFFICER (INVESTIGATION BRANCH)
STATE GOODS AND SERVICE TAX DEPARTMENT, OFFICE OF
THE DEPUTY COMMISSIONER OF STATE TAX (INTELLIGENCE)
PALAKKAD-678 001
BY ADV GOVERNMENT PLEADER JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 26 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 19902 OF 2020
PETITIONER:
M/S.MACADAM GRANITES PVT. LTD.
PANNIKODE, KUNISSERY P.O., PALAKKAD - 679 681,
REPRESENTED BY ITS MANAGING DIRECTOR, K.RAMANAN.
BY ADV SMT.MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER (INVESTIGATION BRANCH)
STATE GOODS SERVICES TAX DEPARTMENT,
PALAKKAD - 678 001.
2 STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
GOVT. SECRETARIAT, THIRUANANTHAPURAM - 695 001.
BY ADV GOVERNMENT PLEADERBY JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 27 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 11773 OF 2021
PETITIONER:
MADHAVAN K.P.
AGED 3 YEARS
SON OF CHOYI, RESIDING AT CHIRAKKARATHAZHA,
EDAROOL, KOZHIKODE, KERALA-673 574, LICENSEE OF
PUTHUSSERRY QUARRY, 19/325A IYYAD NANMINDA ROAD,
UNIKKULAM PANCHAYATH, VADAKARA, KOZHIKODE, KERALA-
673 574.
BY ADV SMT.K.LATHA
RESPONDENT:
THE ASSISTANT COMMISSIONER (INT.)
SQUAD NO.V., OFFICE OF THE DEPUTY COMMISSIONER,
STATE GOODS AND SERVICES TAX DEPARTMENT, KOZHIKODE,
KERALA-673 006.
BY ADV GOVERNMENT PLEADER JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 28 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 18974 OF 2021
PETITIONER:
KGP GRANITES
XIII/449, 450, RAVANANKUNNUPARA, NATTUKAL - 678
554, PALAKKAD DISTRICT REPRESENTED BY IT'S MANAGING
PARTNER MR.K.P.DAVIS, S/O.K.G.PAPPACHAN, RESIDING
AT KUDIYIRIPPIL HOUSE, MATTOOR, KALADY - 683 574,
ERNAKULAM DIST.
BY ADV SMT.K.LATHA
RESPONDENT:
THE STATE TAX OFFICER (INVESTIGATION BRANCH)
STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD,
KERALA - 678 001.
BY ADV GOVERNMENT PLEADER JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 29 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 27990 OF 2021
PETITIONER:
MR.P.P VINCENT
AGED 50 YEARS
SON OF PAPPU, RESIDING AT PAYYAPPILLY HOUSE, KALADY
P.O, ERNAKULAM DISTRICT, 683574 PROPRIETOR OF
GAYATHRI ROCK PRODUCTS, 12/236, THARUR, ATHIPOTTA,
PALAKKAD, KERALA PIN 678 544
BY ADV SMT.K.LATHA
RESPONDENT:
THE STATE TAX OFFICER(INVESTIGATION BRANCH)
OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX
(INT) STATE GOODS AND SERVICES TAX DEPARTMENT,
PALAKKAD, KERALA 678 001
BY ADV GOVERNMENT PLEADER JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 30 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 247 OF 2022
PETITIONER:
M/S.SRI GRANITES
PEECHA ROAD, CHITHALI POST, KUZHALMANNAM,
PALAKKAD-678702, REPRESENTED BY ITS MANAGING
PARTNER MR.SASIDHARAN.
BY ADV SMT.K.LATHA
RESPONDENTS:
THE STATE TAX OFFICER(INVESTIGATION BRANCH)
OFFICE OF THE STATE TAX OFFICER (INVESTIGATION
BRANCH), STATE GOODS AND SERVICES TAX DEPARTMENT,
NEAR TAX COMPLEX, BEHIND CIVIL STATION, PALAKKAD,
KERALA, 678001.
BY ADV GOVERNMENT PLEADER GP- JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 31 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 12894 OF 2022
PETITIONER:
M/S. ROYAL SAND & GRAVELS PVT. LTD. REPRESENTED BY
ITS MANAGING DIRECTOR MOHAMMED FAZEEL T. A.
AGED 43 YEARS
PLAZA JUNCTION, DHONI P. O., PALAKKAD DISTRICT,
KERALA - 678 009 REPRESENTED BY ITS MANAGING
DIRECTOR MOHAMMED FAZEEL T. A.
BY ADVS.
SRI.MOHAMMED SADIQUE.T.A
SHRI.SHANKAR V.
SRI.V.V.ASOKAN (SR.)
RESPONDENTS:
1 UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE)
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI G. P.
O., PIN - 110001
2 STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY
SECRETARIAT, THIRUVANANTHAPURAM G. P. O.,
THIRUVANANTHAPURAM, PIN - 695001
3 COMMISSIONER
OFFICE OF THE COMMISSIONER, STATE GOODS AND SERVICE
TAX DEPARTMENT, TAX TOWER, KARAMANA P. O.,
THIRUVANANTHAPURAM, PIN - 673006
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 32 :
4 JOINT COMMISSIONER
OFFICE OF THE JOINT COMMISSIONER, STATE GOODS AND
SERVICE TAX DEPARTMENT, 1ST FLOOR, STATE GST
COMPLEX, CIVIL STATION P. O., PALAKKAD,
PIN - 678001
5 STATE TAX OFFICER (INVESTIGATION BRANCH)
OFFICE OF ASSISTANT COMMISSIONER OF STATE TAX
(INT.), STATE GOODS AND SERVICE TAX DEPARTMENT, 1ST
FLOOR, STATE GST COMPLEX ANNEX, CIVIL STATION P.
O., PALAKKAD, PIN - 678001
6 STATE TAX OFFICER
1ST CIRCLE, STATE TAX OFFICER, STATE GOODS AND
SERVICE TAX DEPARTMENT, 4TH FLOOR, STATE GST
COMPLEX, CIVIL STATION P. O., PALAKKAD,
PIN - 678001
BY ADVS.
SHRI.P.R.SREEJITH, SC, GSTN
GOVERNMENT PLEADERV BY ADV JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 33 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 35508 OF 2022
PETITIONER:
JIMMY GEORGE,
AGED 54 YEARS
S/O. GEORGE, PROPRIETOR, G-TECH QUARRY, KALLOOR
P.O, MUVATTUPUZHA, PIN - 686668
BY ADV SHRI.GEORGEKUTTY MATHEW
RESPONDENTS:
1 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
2 THE STATE TAX OFFICER (1B)
KERALA STATE GST DEPARTMENT MATTANCHERY AT MINI
CIVIL STATION, ALUVA, PIN - 683101
BY ADV GOVERNMENT PLEADER JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 34 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 37630 OF 2022
PETITIONER:
M/S. ST.GEORGE GRANITES,
VIII/181A, ETHOONICKAL (H) PALACKAMATTOM,
KOTHAMAMGALAM P.O KOLENCHERY, ERNAKULAM (DT)
PIN-682311 REPRESENTED BY ITS MANAGING PROPRIETOR,
KURIAKOSE I MATHAI
BY ADVS. SHRI.C.A.JOJO
SRI.S.JIJI
RESPONDENTS:
1 THE SUPERINTENDENT,
CENTRAL TAX AND CENTRAL EXCISE, KOLENCHERY RANGE,
OMBALAYIL TOWERS M.M.JUNCTION, KOLENCHERY- 652 311
2 STATE OF KERALA
TAXES DEPARTMENT, GOVT. SECRETARIAT,
THIRUVANANTHAPURAM - 695 001 REPRESENTED BY ITS
SECRETARY
BY ADV GOVERNMENT PLEADER JASMIN
BY ADV SHRI.SREELAL N.WARRIER, SC, CENTRAL EXCISE
AND SERVICE TAX
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 35 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 38310 OF 2022
PETITIONER:
MR. ILLYAS KOORIMANNIL BABU
AGED 49 YEARS
S/O ABDUL AZEEZ K V, RESIDING AT CHEPPUR,
ANAKKAYAM, MALAPPURAM ., PIN - 676509
BY ADV SMT.K.LATHA
RESPONDENT:
THE STATE TAX OFFICER (INT)
SQUAD NO. I, STATE GST DEPARTMENT, MALAPPURAM,,
PIN - 676505
BY ADV GOVERNMENT PLEADER JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 36 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 31ST DAY OF JULY 2025 / 9TH SRAVANA, 1947
WP(C) NO. 40953 OF 2024
PETITIONER:
M/S. NEERAKKAL GRANITES,
MUTHOLAPURAM P.O., ELANJI, ERNAKULAM, REPRESENTED
BY ITS MANAGING PARTNER, N.J. JAMES, PIN - 686665
BY ADVS.
SMT.K.KRISHNA
SHRI.ACHYUTH MENON
SHRI.NIRMAL KRISHNAN
RESPONDENTS:
1 THE STATE TAX OFFICER,
TAXPAYER SERVICES CIRCLE, STATE GOODS AND SERVICES
DEPARTMENT, VAIKOM, KOTTAYAM, PIN - 686064
2 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV GOVERNMENT PLEADER JASMIN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
31.07.2025, ALONG WITH WP(C)NO.14891/2020 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:57065
W.P.(C). No.14891 of 2020 and connected cases
: 37 :
VIJU ABRAHAM, J.
-- -- -- -- -- -- -- -- -- -- -- -- --
W.P.(C) Nos.14891, 7003, 7607, 8339, 8532, 8557, 8750, 8812, 8839, 8974, 9102,
10945, 12559, 13572, 13839, 14737, 14745, 15045, 15481, 15684, 17107, 18906,
18937, 19198 & 19902 of 2020, 11773, 18974 & 27990 of 2021, 247, 12894,
35508, 37630 & 38310 of 2022 and 40953 of 2024
-- -- -- -- -- -- -- -- -- -- -- -- --
Dated this the 31st day of July, 2025
JUDGMENT
The issue raised in these writ petitions is essentially regarding the demand for levy of GST on the royalty paid. All these writ petitions, except W.P.(C)No.40953 of 2024, are filed challenging a show-cause notice issued by the authorities, calling for objections, whereas W.P.(C)No.40953 of 2024 is filed challenging the order of assessment.
2. Various contentions have been raised in these writ petitions by the petitioners. One of the main contentions raised is that royalty paid in respect of mining / extraction of minerals / stones is a tax and hence no GST can be levied. The further contention raised by some of the petitioners is that they are extracting stone / mineral from their property and therefore, the demand made is without any jurisdiction.
2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 38 :
3. The Apex Court in Mineral Area Development Authority and Another v. Steel Authority of India and Another [(2024) 10 SCC 1] has held that the royalty on mineral does not amount to tax. This Court has considered the similar issue in a batch of writ petitions, W.P.(C)No.24710 of 2020 and connected cases, and taking into consideration the Apex Court judgment in Mineral Area Development Authority's case cited supra, while dismissing the writ petitions, relegated the petitioners therein to file statutory appeals against the impugned orders.
4. In view of the declaration of law by the Apex Court in Mineral Area Development Authority's case cited supra and the judgment in W.P.(C)No.24710 of 2020 and connected cases, also taking note of the fact that all the writ petitions except W.P.(C) No. 40953 of 2024 are filed challenging the show cause notices, I am not inclined to interfere and the writ petitions are disposed of as follows:
5. The petitioners may file their objections to the show cause notice within a period of three weeks from the date of receipt of a copy of this judgment and the authorities shall finalise the 2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 39 : proceedings taking into consideration the objections filed by the petitioners and after affording an opportunity of hearing to the petitioners.
6. W.P.(C) No.40953 of 2024 is disposed of permitting the petitioner to file statutory appeal against the impugned assessment order within a period of 30 days from the date of receipt of a copy of this judgment. If the said appeal is filed within the aforesaid period of 30 days, the appeal shall be treated as filed within time and the 1st Appellate Authority will consider and pass orders on that appeal on merits,with notice to the petitioner. All issues other than those covered by the judgment of the Apex Court referred to above including any issue of limitation are left open to be urged before the Assessing Authority/Appellate Authority, as the case may be.
With the above said direction these writ petitions are disposed of.
Sd/-
VIJU ABRAHAM JUDGE sm/ 2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 40 : APPENDIX OF WP(C) 14891/2020 PETITIONER EXHIBITS EXHIBIT P1 COPY OF NOTICE ISSUED BY THE IST RESPONDENT FOR THE YEAR 2017-18 DATED 12.2.2020.
EXHIBIT P1(A) COPY OF NOTICE ISSUED BY THE IST RESPONDENT FOR THE YEAR 2018-19 DATED 12.2.2020.
EXHIBIT P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE IST RESPONDENT.
EXHIBIT P3 COPY OF ORDER IN WPC NO.7003/2020 OF THIS HON'BLE COURT DATED 9.3.2020.
2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 41 : APPENDIX OF WP(C) 7003/2020 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE SAMPLE COPY OF DETAILS OF PAYMENT OF ROYALTY FEES REMITTED BY SOME OF THE PETITIONERS EXHIBIT P2 THE TRUE COPY OF THE SAMPLE COPY OF THE LAST MONTH JANUARY 2020 GST RETURNS OF SOME OF THE PETITIONERS EXHIBIT P3 THE TRUE COPY OF THE 2 DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT TO THE FIRST PETITIONER BROTH DATED 24.12.2019 BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE FIRST PETITIONERS TO THE GEOLOGICAL DEPARTMENT EXHIBIT P3 A THE TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT TO THE SECOND PETITIONER DATED 23.12.2019 BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE SECOND PETITIONER TO THE GEOLOGICAL DEPARTMENT EXHIBIT P3 B THE TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT TO THE THIRD PETITIONER DATED 24.12.2019 BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE THIRD PETITIONER TO THE GEOLOGICAL DEPARTMENT EXHIBIT P3 C THE TRUE COPY OF THE 2 DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT TO THE FOURTH PETITIONER BOTH DATED 27.12.2019 BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE FOURTH PETITIONER TO THE GEOLOGICAL DEPARTMENT EXHIBIT P3 D THE TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT TO THE FIFTH PETITIONER DATED 24.12.2019 BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE FIFTH PETITIONER TO THE GEOLOGICAL 2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 42 : DEPARTMENT EXHIBIT P3 E THE TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT TO THE SIXTH PETITIONER DATED 23.12.2019 BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE SIXTH PETITIONER TO THE GEOLOGICAL DEPARTMENT EXHIBIT P3 F THE TRUE COPY OF THE 2 DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT TO THE SEVENTH PETITIONER BOTH DATED 23.12.2019 BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE SEVENTH PETITIONER TO THE GEOLOGICAL DEPARTMENT EXHIBIT P3 G THE TRUE COPY OF THE 2 DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT TO THE EIGHT PETITIONER BOTH DATED 28.12.2019 BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE EIGHT PETITIONER TO THE GEOLOGICAL DEPARTMENT 2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 43 : APPENDIX OF WP(C) 7607/2020 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF GST MONTHLY RETURNS OF THE PETITIONER DURING THE MONTH OF JANUARY 2020.
EXHIBIT P2 THE TRUE COPY OF THE DEMAND NOTIE ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DATED 20/12/2019 BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE PETITIONER TO THE GEOLOGICAL DEPARTMENT.
2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 44 : APPENDIX OF WP(C) 8339/2020 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF GST MONTHLY RETURNS OF THE PETITIONER DURING THE MONTH OF FEBRUARY 2020.
EXHIBIT P2 THE TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DATED 10.02.2020 BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE PETITIONER TO THE GEOLOGICAL DEPARTMENT.
2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 45 : APPENDIX OF WP(C) 8532/2020 PETITIONER EXHIBITS EXHIBIT P1 A TRUE COPY OF RELEVANT DOCUMENTS ENVINCING THE PAYMENT OF ROYALTY FEES BY THE PETITIONER NO.1.
EXHIBIT P2 A TRUE COPY OF RELEVANT DOCUMENTS ENVINCING THE PAYMENT OF ROYALTY FEES BY THE PETITIONER NO.2.
EXHIBIT P3 QA TRUE COPY OF DEMAND NOTICE DATED 24/02/2020 DEMANDING GST OF THE PERIOD 2018-19 ISSUED BY THE 2ND RESPONDENT AGAINST THE 1ST PETITIONER.
EXHIBIT P4 TRUE COPIES OF DEMAND NOTICE DATED 29/01/2020 DEMANDING GST FOR THE PERIOD 2017-18 ISSUED BY THE 2ND RESPONDENT AGAINST THE 2ND PETITIONER.
EXHIBIT P4 (A) TRUE COPIES OF DEMAND NOTICES DATED 29/01/2020 DEMANDING GST FOR THE PERIOD 2018-19 ISSUED BY THE 2ND RESPONDENT AGAINST THE 2ND PETITIONER.
EXHIBIT P5 COPY OF NOTIFICATION NO 13/2017- CENTRAL TAX (RATE) DATED 28/06/2017.
2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 46 : APPENDIX OF WP(C) 8557/2020 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF GST MONTHLY RETURNS OF THE PETITIONER DURING THE MONTH OF NOVEMBER 2020 EXHIBIT P2 THE TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DATED 2.3.2020 BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE PETITIONER TO THE GEOLOGICAL DEPARTMENT 2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 47 : APPENDIX OF WP(C) 8750/2020 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF GST MONTHLY RETURNS OF THE PETITIONER DURING THE MONTH OF JANUARY 2020.
EXHIBIT P2 THE TRUE COPY OF THE DEMAND NOTICES ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DATED 29.02.2020 BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE PETITIONER TO THE GEOLOGICAL DEPARTMENT.
2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 48 : APPENDIX OF WP(C) 8812/2020 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF GST MONTHLY RETURNS OF THE PETITIONER DURING THE MONTH OF JANURAY 2020 EXHIBIT P2 THE TRUE COPY OF THE DEMAND NO IB(A) /GST-29/19-20 FOR THE YEAR 2017-2018 DATED 28.022020 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT P2 A THE TRUE COPY OF THE DEMAND NOTICE NO.IB(A)/GST-29/19-20 FOR THE YEAR 2018- 2019 DATED 28.02.2020 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER 2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 49 : APPENDIX OF WP(C) 8839/2020 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF GST MONTHLY RETURNS OF THE PETITIONER DURING THE MONTH OF JANUARY 2019-2020.
EXHIBIT P2 THE TRUE COPY OF THE DEMAND ORDER IN IBB GST-35/2019-20 DATED 3.3.2020 FOR THE YEAR 2017-2018 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE PETITIONER TO THE GEOLOGICAL DEPARTMENT.
EXHIBIT P2(A) THE TRUE COPY OF THE DEMAND ORDER NO.IBB GST-35/2019-20 DATED 3.3.2020 FOR THE YEAR 2018-2019 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE PETITIONER TO THE GEOLOGICAL DEPARTMENT.
2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 50 : APPENDIX OF WP(C) 8974/2020 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF GST PAYMENT RECEIPT DATED 20.2.2020 OF THE PETITIONER. EXHIBIT P2 THE TRUE COPY OF THE DEMAND NOTICE NO.IB(A)/GST-30/19-20 FOR THE YEAR 2017- 18 DATED 12.02.2020 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT P2 A THE TRUE COPY OF THE DEMAND NOTICE NO.IB(A)/GST-30/19-20 FOR THE YEAR 2018- 2019 DATED 12.02.2020 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.
2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 51 : APPENDIX OF WP(C) 9102/2020 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF GST MONTHLY RETURNS OF THE PETITIONER DURING THE MONTH OF JANUARY 2020.
EXHIBIT P2 THE TRUE COPY OF THE DEMAND NOTICES FOR THE YEARS 2017-2018 AND 2018-2019 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DATED 12.02.2020 BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE PETITIONER TO THE GEOLOGICAL DEPARTMENT.
2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 52 : APPENDIX OF WP(C) 10945/2020 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF GST MONTHLY RETURNS OF THE PETITIONER DURING THE MONTH OF JANUARY 2020 EXHIBIT P2 THE TRUE COPY OF THE DEMAND NOTICE FOR THE YEARS 2019-2020 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DATED 29.2.2020 BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE PETITIONER TO THE GEOLOGICAL DEPARTMENT 2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 53 : APPENDIX OF WP(C) 12559/2020 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE DEMAND NOTICE NO.
IB(K) 461/19(6) DATED 29/02/2020 FOR THE YEAR 2018-2019 ISSUED BY THE RESPONDENT TO THE PETITIONER BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE PETITIONER TO THE GEOLOGICAL DEPARTMENT.
2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 54 : APPENDIX OF WP(C) 13572/2020 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF GST MONTHLY RETURNS OF THE PETITIONER DURING THE MONTH OF JANUARY 2019-2020.
EXHIBIT P2 THE TRUE COPY OF THE IB(B)GST-33/19-20 DATED 2-03-2020 FOR THE YEAR 2017-2018 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE PETITIONER TO THE GEOLOGICAL DEPARTMENT. EXHIBIT P2(A) THE TRUE COPY OF THE DEMAND NOTICE NO.IB(B)GST-33/19-20 DATED 2-03-2020 FOR THE YEAR 2018-2019 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE PETITIONER TO THE GEOLOGICAL DEPARTMENT.
2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 55 : APPENDIX OF WP(C) 13839/2020 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE DEMAND NOTICE NO.IB IIE/34/19-20/F DATED 17.1.2020 ISSUED BY THE RESPONDENT OT THE PETITIONER BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE PETITIONER TO THE GEOLOGICAL DEPARTMENT.
2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 56 : APPENDIX OF WP(C) 14737/2020 PETITIONER EXHIBITS EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 EXHIBIT P1(A) COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 EXHIBIT P2 COPY OF ORDER IN W.P.(C)NO.7003/2020 OF THIS HON'BLE COURT.
EXHIBIT P3 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT.
2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 57 : APPENDIX OF WP(C) 14745/2020 PETITIONER EXHIBITS EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 13.3.2020.
EXHIBIT P1A COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 DATED 13.3.2020.
EXHIBIT P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 23.3.2020.
EXHIBIT P3 COPY OF ORDER IN WPC.NO.7003/2020 OF THIS HON'BLE COURT DATED 9.3.2020.
2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 58 : APPENDIX OF WP(C) 15045/2020 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE DEMAND ORDER DATED 28.2.2020 ISSUED BY THE RESPONDENT TO THE PETITIONER BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE PETITIONER TO THE GEOLOGICAL DEPARTMENT FOR THE YEAR 2017-18.
EXHIBIT P1A THE TRUE COPY OF THE DEMAND ORDER DATED 28.2.2020 ISSUED BY THE RESPONDENT TO THE PETITIONER BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE PETITIONER TO THE GEOLOGICAL DEPARTMENT FOR THE YEAR 2018-19.
2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 59 : APPENDIX OF WP(C) 15481/2020 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE DEMAND ORDER DATED 03.01.2020 ISSUED BY THE RESPONDENT TO THE PETITIONER BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE PETITIONER TO THE GEOLOGIST GEOLOGIST DEPARTMENT FR THE YEARS 2018-2019.
2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 60 : APPENDIX OF WP(C) 15684/2020 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE INTIMATION NO.IBE/GST/62/2019-20 IN CASE ID NO.IBE/62(I)/2019-20(2017-18) DATED 16/03/2020 GIVEN BY THE 1ST RESPONDENT TO THE PETITIONER ADVISING TO PAY THE AMOUNT OF RS.3,40,560-00 TOWARDS CGST & SGST ON ROYALTY PAID FOR THE YEAR 2017-18. EXHIBIT P1(A) TRUE COPY OF THE INTIMATION NO.IBE/GST/62/2019-20 IN CASE ID NO.IBE/62(II)/2019-20 (2018-19) DATED 16/03/2020 GIVEN BY THE 1ST RESPONDENT TO THE PETITIONER ADVISING TO PAY THE AMOUNT OF RS.3,16,800-00 TOWARDS CGST & SGST ON ROYALTY PAID FOR THE YEAR 2018-19. EXHIBIT P2 TRUE COPY OF NOTIFICATION NO.130-2017-CT (RATE) DATED 28/06/2017 ISSUED BY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, G0VERNMENT OF INDIA. EXHIBIT P3 TRUE COPY OF INTERIM ORDER PASSED IN W.P. (C) NO.7003/2020 DATED 09/03/2020.
2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 61 : APPENDIX OF WP(C) 17107/2020 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE DEMAND ORDERS FOR THE YEARS 2017-2018 DATED 28.2.2020 ISSUED BY THE RESPONDENT TO THE PETITIONER BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE PETITION TO THE GEOLOGICAL DEPARTMENT EXHIBIT P1 A THE TRUE COPY OF THE DEMAND ORDERS FOR THE YEARS 2018-2019 DATED 28.2.2020 ISSUED BY THE RESPONDENT TO THE PETITIONER BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE PETITIONER TO THE GEOLOGICAL DEPARTMENT 2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 62 : APPENDIX OF WP(C) 18906/2020 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE DEMAND ORDER FOR THE YEAR 2017-2018 DATED 18.2.2020 ISSUED BY THE RESPONDENT TO THE PETITIONER BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE PETITIONER TO THE GEOLOGICAL DEPARTMENT.
EXHIBIT P1A THE TRUE COPY OF THE DEMAND ORDER FOR THE YEAR 2018-2019 DATED 18.2.2020 ISSUED BY THE RESPONDENT TO THE PETITIONER BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE PETITIONER TO THE GEOLOGICAL DEPARTMENT.
EXHIBIT P2 THE TRUE COPY OF THE DEMAND NOTICE NO.IB(A)/GST 22/2019-20 DATED 19.8.2020 ISSUED BY THE RESPONDENT TO THE PETITIONER.
2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 63 : APPENDIX OF WP(C) 18937/2020 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE DEMAND ORDER FOR THE YEAR 2017-2018 DATED 06.08.2020 ISSUED BY THE RESPONDENT TO THE PETITIONER BY DEMANDING GST AGAINST THE R0YALTY FEES REMITTED BY THE PETITIONER TO THE GEOLOGICAL DEPARTMENT.
EXHIBIT P2 THE TRUE COPY OF THE DEMAND ORDER FOR THE YEAR 2018-2019 DATED 06.08.2019 ISSUED BY THE RESPONDENT TO THE PETITIONER BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE PETITIONER TO THE GEOLOGICAL DEPARTMENT.
2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 64 : APPENDIX OF WP(C) 19198/2020 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE DEMAND ORDER FOR THE YEAR 2017-2018 DATED 4.09.2020 ISSUED BY THE RESPONDENT TO THE PETITIONER BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE PETITIONER TO THE GEOLOGICAL DEPARTMENT.
EXHIBIT P1A THE TRUE COPY OF THE DEMAND FOR THE YEAR 2018-19 DATED 4.09.2020 ISSUED BY THE RESPONDENT TO THE PETITIONER BY DEMANDING GST AGAINST THE ROYALTY FEES REMITTED BY THE PETITIONER TO THE GEOLOGICAL DEPARTMENT.
2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 65 : APPENDIX OF WP(C) 19902/2020 PETITIONER EXHIBITS EXHIBIT P1 COPY OF INTIMATION ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18. EXHIBIT P1(A) COPY OF INTIMATION ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19. EXHIBIT P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.
EXHIBIT P2(A) COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.
EXHIBIT P3 COPY OF ORDER IN W.P.(C) NO.17856/2020 OF THIS HON'BLE COURT.
2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 66 : APPENDIX OF WP(C) 11773/2021 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE ORDER IN FORM GST DRC-01A NO.ENQ 01/KKD-2020-21 DATED 19.04.2021 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER.
2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 67 : APPENDIX OF WP(C) 18974/2021 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE ORDER IN FORM GST DRC-01A NO.IB(B)GST-32/19-20 DATED 12/02/2020 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER.
2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 68 : APPENDIX OF WP(C) 27990/2021 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE SHOW CAUSE NOTICE UNDER 74(1) OF GST ACT 2017 DATED 1-10- 2021 ISSUED BY THE RESPONDENT TO THE PETITIONER.
2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 69 : APPENDIX OF WP(C) 247/2022 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE SHOW CAUSE NOTICE UNDER 74(1) OF GST ACT 2017 FOR THE PERIOD 2018-2019 DATED 6.12.2021 ISSUED BY THE RESPONDENT TO THE PETITIONER. Exhibit P1 A THE TRUE COPY OF THE SHOW CAUSE NOTICE UNDER 74(1) OF GST ACT 2017 FOR THE PERIOD JULY 2017 TO MARCH 2018 DATED 7.12.2021 ISSUED BY THE RESPONDENT TO THE PETITIONER.
2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 70 : APPENDIX OF WP(C) 12894/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF QUARRYING LEASE EXECUTED BETWEEN THE PETITIONER AND 2ND RESPONDENT DATED 22.08.2014 Exhibit P2 TRUE COPY OF THE ADDITIONAL QUARRYING LEASE EXECUTED BETWEEN THE PETITIONER AND 2ND RESPONDENT DATED 12.02.2020 Exhibit P3 TRUE COPY OF THE INTIMATION IN FORM GST DRC -01A ISSUED BY THE 5TH RESPONDENT FOR AY 2017-2018 DATED 29.07.2020 Exhibit P4 TRUE COPY OF THE INTIMATION IN FORM GST DRC -01A ISSUED BY THE 5TH RESPONDENT FOR AY 2018-2019 DATED 29.07.2020 Exhibit P5 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 5TH RESPONDENT DATED 20.08.2020 Exhibit P6 TRUE COPY OF THE REPLY GIVEN BY THE PETITIONER TO THE 5TH RESPONDENT DATED 09.09.2020 Exhibit P7 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 5TH RESPONDENT 27.01.2021 Exhibit P8 TRUE COPY OF THE REPLY GIVEN BY THE PETITIONER TO THE 5TH RESPONDENT DATED 03.02.2021 Exhibit P9 TRUE COPY OF THE SHOW CAUSE NOTICES ISSUED BY THE 5TH RESPONDENT TO THE PETITIONER FOR AY 2017-2018 DATED 15.02.2022 Exhibit P10 TRUE COPY OF THE SHOW CAUSE NOTICES ISSUED BY THE 5TH RESPONDENT TO THE PETITIONER FOR AY 2017-2018 DATED 15.02.2022 Exhibit P11 TRUE COPY OF THE CIRCULAR NO.
164/20/2021-GST ISSUED BY THE 1ST RESPONDENT DATED 06.10.2021 Exhibit P12 TRUE COPY OF THE JUDGMENT OF HON'BLE HIGH 2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 71 : COURT OF RAJASTHAN HIGH COURT DB CIVIL WRIT PETITION NO. 14578/2016DATED 24.10.2017 Exhibit P13 TRUE COPY OF THE INTERIM ORDER PASSED BY THE APEX COURT IN WRIT PETITION (CIVIL) NO. 1076/2020 DATED 04.10.2021 Exhibit P14 TRUE COPY OF THE ORDER PASSED BY THE APEX COURT IN SLP (C) NO. 37326/2017 AND CONNECTED CASES DATED 04.01.2022 Exhibit P15 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF MADHYA PRADESH IN W P NO. 2450 OF 2022 DATED 07.02.2022 Exhibit P16 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF PUNJAB AND HARYANA IN CWP 21029/2020 AND CONNECTED CASES DATED 03.11.2021 2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 72 : APPENDIX OF WP(C) 35508/2022 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE SAID SHOW CAUSE NOTICE DATED 05.07.2022 Exhibit P2 THE TRUE COPY OF INTERIM ORDER DATED 09.03.2020 IN WP(C) NO. 7003/2020 2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 73 : APPENDIX OF WP(C) 37630/2022 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE NOTICE O.C.NO.88/2022 ISSUED BY THE 1ST RESPONDENT DATED 03-10- 2022 Exhibit P2 A TRUE COPY OF THE REPLY FILED BEFORE THE 1ST RESPONDENT DATED 16.11.2022 Exhibit P3 A COPY OF THE ORDER DATED. 18-08-2020 IN W.P. (C) NO. 14891/2020 2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 74 : APPENDIX OF WP(C) 38310/2022 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE NOTICE IN FORM GST DRC-01A DATED 16-11-2022 PROPOSING TO LEVY GST AGAINST THE ROYALTY FEES REMITTED BY THE PETITIONERS TO THE GEOLOGY DEPARTMENT AND ALSO PROPOSED TO LEVY PENALTY AND INTEREST FOR THE YEARS 2019-2020 TO 2021-2022 ISSUED BY THE RESPONDENT TO THE PETITIONER Exhibit P2 THE TRUE COPY OF THE INTERIM ORDER OF THE HON'BLE SUPREME COURT IN SPECIAL LEAVE TO APPEAL (C) NO(S). 37326/2017 DATED 11-01-2018 2025:KER:57065 W.P.(C). No.14891 of 2020 and connected cases : 75 : APPENDIX OF WP(C) 40953/2024 PETITIONER EXHIBITS Exhibit P1 COPYOF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 26-03-2024 Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 12-04-2024 Exhibit P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 24-08-2024 Exhibit P4 COPY OF JUDGMENT IN SLP (CIVIL) NO.
37326/2017 OF THE ISSUED BY THE HIGH COURT OF RAJASTHAN DTD. 24-10-2017 Exhibit P5 COPY OF ORDER IN WPC NO. 21298/24 OF THIS HON'BNLE COURT DTD. 14-06-2024