Kerala High Court
M/S Ranger Wood Nature Castle vs State Tax Officer on 12 June, 2024
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 15461 OF 2023
PETITIONER:
M/S V.R CONSTRUCTIONS,
AGED 52 YEARS
47/288, C-12, SHAKKAZ ARCADE, GOOD SHED ROAD,
THALASSERY, KANNUR, KERALA- 670101, REPRESENTED BY ITS
MANAGING PARTNER RAMESHAN. K, S/O SANKARAN, NOW
RESIDING AT VILLA NO. 38, HEERA VAASTHU HILLS, ALATHARA
ROAD, SREEKARAYAM P.O, NEAR COLLEGE OF ENGINEERING,
TRIVANDRUM-, PIN - 695017
BY ADVS.
P.T.SHEEJISH
DIVYA RAVINDRAN
RESPONDENTS:
1 THE STATE TAX OFFICER (WORKS CONTRACT),STATE GST
DEPARTMENT, THAVAKKARA P.O., KANNUR, KERALA- ., PIN -
670002
2 CENTRAL BOARD OF INDIRECT TAXES,
GST POLICY WING, NORTH BLOCK, NEW DELHI-. REPRESENTED
BY PRINCIPAL COMMISSIONER, PIN - 110001
3 STATE OF KERALA,TAXES DEPARTMENT, GOVT. SECRETARIAT,
TRIVANDRUM-.REPRESENTED BY SECRETARY TO GOVERNMENT, PIN
- 695001
BY ADV GOVERNMENT PLEADER SRI MUHAMMED RAFIQ
SR.ADV.SRI SREELAL WARRIER
OTHER PRESENT:
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).15511/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.15461/2023 & conn.cases 2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 15511 OF 2023
PETITIONER:
M/S RANGER WOOD NATURE CASTLE
AGED 47 YEARS
THEKKADY, KUMILY, IDUKKI DISTRICT, REPRESENTED BY D.
SANTHOSHKUMAR MANAGING PARTNER, PIN - 685536
BY ADVS.
P.S.SOMAN
T.RADHAMONY
RESPONDENTS:
1 STATE TAX OFFICER,STATE GOODS & SERVICE TAX DEPARTMENT,
VANDIPERIYAR AT KUMILY, IDUKKI, PIN - 685536
2 UNION OF INDIA REPRESENTED BYTHE SECRETARY
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH
BLOCK, NEW DELHI, PIN - 110001
3 STATE OF KERALA REPRESENTED BY THE, COMMISSIONER OF
STATE TAX,TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM,
PIN - 695002
4 PRINCIPAL CHIEF COMMISSIONER OF CGST & CENTRAL EXCISE
OFFICE OF THE CHIEF COMMISSIONER, CENTRAL REVENUE
BUILDING, I S PRESS ROAD, KOCHI, PIN - 682018
5 STATE TAX OFFICER (ARREAR RECOVERY) TAX PAYER SERVICES
STATE GOODS & SERVICE TAX DEPARTMENT IDUKKI AT
KATTAPPANA, PIN - 685508
SRI. MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).15461/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.15461/2023 & conn.cases 3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 15994 OF 2023
PETITIONER:
SYED MOHAMMED.P.N (PROPRIETOR),
AGED 58 YEARS
M/S.P.V.MUHAMMED & SONS, IV/70D, 70E, PONNIRIKKAL BUILDING,
MULAVOOR, MUVATTUPUZHA, PIN - 686673
BY ADVS.
HRITHWIK D. NAMBOOTHIRI
P.N.DAMODARAN NAMBOODIRI
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NEW DELHI, PIN - 110023
2 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
3 COMMISSIONER,STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH
FLOOR, TAX TOWER, KILLIPALAM, KARAMANA.P.O,
THIRUVANANTHAPURAM, PIN - 695001
4 STATE TAX OFFICER-3,STATE GST DEPARTMENT, MINI CIVIL
STATION, MUDAVOOR.P.O, MUVATTUPUZHA, PIN - 686669
5 THE DEPUTY COMMISSIONER OF STATE TAX,(ARREAR RECOVERY),
STATE GST DEPARTMENT, MINI CIVIL STATION, ALUVA, PIN -
683101
SRI. MUHAMED RAFIQ-SPL.GP
SRI P.R.SREEJITH, SC, GSTN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).15461/2023 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.15461/2023 & conn.cases 4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 16220 OF 2023
PETITIONER:
GITHU.V.S,VI/222,VELLAPILLIL, NADUKKARA, AVOLY,
ERNAKULAM, PIN - 686670
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
DHEERAJ SASIDHARAN
G.REMADEVI
RAJATH R NATH
RESPONDENTS:
1 STATE TAX OFFICER,WORKS CONTRACT, OFFICE OF THE JOINT
COMMISSIONER KERALA STATE GOODS AND SERVICES TAXES
DEPARTMENT, MATTANCHERY, PIN - 682002
2 DEPUTY COMMISSIONER OF STATE TAX (ARREAR RECOVERY)
TAXPAYER SERVICES, SGST DEPT., MINI CIVIL STATION, ALUVA,
PIN - 683101
3 UNION OF INDIA
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH
BLOCK, NEW DELHI, PIN - 110001
5 STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
NAVANEETH.N.NATH
ALFRED LIONEL WINSTON M
BY GOVT.PLEADER SRI MUHAMMED RAFIQ
SRI SREELAL N.WARRIER, SC, CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).15461/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.15461/2023 & conn.cases 5
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 16986 OF 2023
PETITIONER:
SREE MURUGA SYSTEMS AND SOLUTIONS, 36/1598B, PONEKKARA,
CHERANELLOOR ROAD, EDAPPALLY NORTH, ERNAKULAM -682041
REPRESENTED BY ITS PROPRIETOR SRI. MAHESH. K
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
RAJATH R NATH
G.REMADEVI
DHEERAJ SASIDHARAN
RESPONDENTS:
1 STATE TAX OFFICER,OFFICE OF THE STATE TAX OFFICER , STATE
GOODS AND SERVICES TAX DEPARTMENT 1ST CIRCLE, KALAMASSERY,
CIVIL STATION, KAKKANAD, PIN - 682030
2 ASSISTANT STATE TAX OFFICER,
TAX PAYER SERVICES CIRCLE, KALOOR, STATE GST DEPARTMENT, 4TH
FLOOR, PERUMANOOR P.O., THEVARA, PIN - 682015
3 UNION OF INDIA,REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001
4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH
BLOCK, NEW DELHI, PIN - 110001
5 STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
K.K.Sethukumar
THANUJA ROSHAN
SRI. MUHAMED RAFIQ-SPL.GP
SRI SREELAL N.WARRIER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12.06.2024, ALONG WITH WP(C).15461/2023 AND CONNECTED CASES, THE COURT ON
THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.15461/2023 & conn.cases 6
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 17149 OF 2023
PETITIONER:
ALI PANACKAL ABDUL KADIR
AGED 59 YEARS
S/O. ABDUL KADIR, PROPRIETOR, INDIAN STATIONARY,
VIII/673, MARKET, MUVATTUPUZHA, ERNAKULAM DISTRICT,,
PIN - 686673
BY ADVS.
R.MURALEEDHARAN
DR.ANIES GEORGE
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER
STATE GOODS AND SERVICES TAX DEPARTMENT, MUVATTUPUZHA,
EMAKULAM DISTRICT,, PIN - 682030
2 THE JOINT COMMISSIONER OF STATE TAXES,STATE GOODS AND
SERVICES TAX DEPARTMENT, MATTANCHERRY,, PIN - 682002
3 THE COMMISSIONER OF STATE TAXES,TAX TOWER, KILLIPALAM,
KARAMANA P.O. , THIRUVANANTHAPURAM, PIN - 695002
4 STATE OF KERALA,REPRESENTED BY THE SECRETARY TO
GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM,, PIN - 695001
5 UNION OF INDIA,REPRESENTED BY THE SECRETARY TO
GOVERNMENT, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NEW DELHI,, PIN - 110001
BY ADV Kiran M.S.
SRI MUHAMMED RAFIQ, SPL.G.P.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12.06.2024, ALONG WITH WP(C).15461/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.15461/2023 & conn.cases 7
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 17184 OF 2023
PETITIONER:
ABDUL SALAM UMMER.,AGED 48 YEARS,PROPRIETOR, M/S. TEKBERY
ENTERPRISES, E269/14, GARDEN MANNER, OPP. VETENARY HOSPITAL,
V.H. ROAD, PALAKKAD, PIN - 678001
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 STATE TAX OFFICER,SECOND CIRCLE, STATE GOODS AND SERVICES
TAX DEPARTMENT, PALAKKAD, PIN - 678001
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY
PRINCIPAL COMMISSIONER (GST)., PIN - 110001
3 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT.
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
4 UNION OF INDIA,
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN -
110001
5 DEPUTY COMMISSIONER (ARREAR RECOVERY),STATE GOODS AND
SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 678001
BY ADV R.HARISHANKAR
SHRI P.R.SREEJITH, SC GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
SRI SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).15461/2023 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.15461/2023 & conn.cases 8
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 17185 OF 2023
PETITIONER:
ABDUL SALAM UMMER.T.,AGED 48 YEARS,PROPRIETOR, M/S.
TEKBERY ENTERPRISES, E269/14, GARDEN MANNER, OPP.
VETENARY HOSPITAL, V.H. ROAD, PALAKKAD, PIN - 678001
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 STATE TAX OFFICER,SECOND CIRCLE, STATE GOODS AND
SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 678001
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
3 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
4 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
5 THE DEPUTY COMMISSIONER (ARREAR RECOVERY),STATE GOODS
AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 678001
BY ADV R.HARISHANKAR
SHRI P.R.SREEJITH, SC GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
SRI SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).15461/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.15461/2023 & conn.cases 9
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 17515 OF 2023
PETITIONER:
PUNNAPPUZHA CHANDY MATHEW,
AGED 66 YEARS, S/O. CHANDY, PUNNAPPUZHA HOUSE,
KILLIMANGALAM, CHELAKKARA,THRISSUR, PIN - 680591
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER (WC & LT),STATE GOODS AND
SERVICES TAX DEPARTMENT, THRISSUR, PIN - 680004
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY
PRINCIPAL COMMISSIONER (GST)., PIN - 110001
3 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
4 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
BY ADV VISHNU JAYAPALAN
SHRI P.R.SREEJITH, SC GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
SRI SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).15461/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.15461/2023 & conn.cases 10
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 18597 OF 2023
PETITIONER:
M/S. RELIABLE AGENCIES,DOOR NO. 1/82A, NEAR BSNL
EXCHANGE, THRITHALA P.O.,PALAKKAD, PIN: 679 534,
REPRESENTED BY ITS MANAGING PARTNER, ASGAR.V
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE DEPUTY COMMISSIONER OF STATE TAX (ASSESSMENT), STATE
GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 678101
2 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK,
NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY
PRINCIPAL COMMISSIONER (GST), PIN - 110001
4 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT.
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
SMT.MAHESWARY.G., CGC
M.ALFRED LIONEL WINSTON
SHRI P.R.SREEJITH, SC GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
SRI SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).15461/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.15461/2023 & conn.cases 11
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 18606 OF 2023
PETITIONER:
KOOTHATTUKULAM FARMERS SERVICE CO OPERATIVE BANK LTD,
NO E- 45,04/594,601,603,604,KOOTHATTUKULAM FARMERS
SERVICE CO OPERATIVE BANK BUILDING, M.C ROAD,
KOOTHATTUKULAM REPRESENTED BY ITS MANAGING DIRECTOR
SRI. ABHILASH S. NAMBOOTHIRI, PIN - 686662
BY ADVS.
AJI V.DEV
M.G.SHAJI
ALAN PRIYADARSHI DEV
S.SAJEEVAN
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER,STATE G.S.T DEPARTMENT, MINI
CIVIL STATION, MUVATTUPUZHA - 685669, PRESENTLY RE-
DESIGNATED AS ASSISTANT COMMISSIONER OF STATE TAX, TAX PAYER
SERVICES CIRCLE, MINI CIVIL STATION, MUVATTUPUZHA, PIN -
685669
2 THE DEPUTY COMMISSIONER OF STATE TAX,ARREAR RECOVERY, STATE
GST DEPARTMENT, MINI CIVIL STATION, ALUVA,, PIN - 683101
3 UNION OF INDIA,REPRESENTED BY ITS SECRETARY (REVENUE),
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW
DELHI, PIN - 110001
4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,REPRESENTED BY
ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI,
PIN - 110001
5 THE STATE OF KERALA,REPRESENTED BY ITS SECRETARY, TAXES
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
SHRI P.R.SREEJITH, SC GSTN,SRI MUHAMMED RAFIQ
SPL.GOVT.PLEADER,SRI SREELAL N.WARRIER, SC CENTRAL BOARD OF
EXCISE,SUNIL.J,M.S.AMAL DHARSAN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).15461/2023 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.15461/2023 & conn.cases 12
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 18734 OF 2023
PETITIONER:
ANICAD SERVICE CO-OPERATIVE BANK LIMITED,ANICAD SCB
BUILDING, ANICAD, AVOLY P.O., MUVATTUPUZHA, ERNAKULAM
DISTRICT, - REPRESENTED BY ITS SECRETARY-IN-CHARGE,
SINDHU.P.G., W/O. SATHYAN P.M., AGED 46 YEA, PIN -
686670
BY ADVS.
R.MURALEEDHARAN
DR.ANIES GEORGE
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER
STATE GOODS AND SERVICES TAX DEPARTMENT, MUVATTUPUZHA,
ERNAKULAM DISTRICT, ., PIN - 686661
2 THE JOINT COMMISSIONER OF STATE TAXES,STATE GOODS AND
SERVICES TAX DEPARTMENT, REVENUE DISTRICT-MATTANCHERRY
AT TAX COMPLEX, BAZAR ROAD, MATTANCHERRY,, PIN - 682002
3 THE COMMISSIONER OF STATE TAXES,TAX TOWER, KILLIPALAM,
KARAMANA P.O., THIRUVANANTHAPURAM., PIN - 695002
4 STATE OF KERALA,REPRESENTED BY THE SECRETARY TO
GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM,, PIN - 695001
5 UNION OF INDIA,REPRESENTED BY THE SECRETARY TO
GOVERNMENT, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NEW DELHI,, PIN - 110001
BY ADV N.J.ASHWIN
SHRI P.R.SREEJITH, SC GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).15461/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.15461/2023 & conn.cases 13
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 18771 OF 2023
PETITIONER:
SAIFUDEEN,AGED 44 YEARS
S/O. SAINULABDEEN, PROPRIETOR, M/S. SINAN TRADERS,
CHAMAKKADA, KOLLAM BAZAR, KOLLAM, PIN - 691001
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 ASSISTANT COMMISSIONER ,
1ST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT,
GST COMPLEX, ASHRAMAM, KOLLAM, PIN - 691002
2 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,,
GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY
PRINCIPAL COMMISSIONER (GST), PIN - 110001
4 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SHRI P.R.SREEJITH, SC GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
SRI SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).15461/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.15461/2023 & conn.cases 14
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 18991 OF 2023
PETITIONER:
NISHI THANKACHAN, PROPRIETRIX
AGED 55 YEARS
5/581A1, KARIYIL MEDICAL STORES, AMRUTHA COMPLEX, NEAR
KSRTC STAND, CHERTHALA, PIN - 688524
BY ADV V.DEVANANDA NARASIMHAM
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER,KSGST DEPARTMENT, MINI CIVIL
STATION, CHERTHALA, ALAPPUZHA, PIN - 688524
2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001
3 STATE TAX OFFICER (ARREAR RECOVERY),O/O THE JOINT
COMMISSIONER, KSGST DEPARTMENT, BSNL BHAVAN (2ND
FLOOR), OPPOSITE HEAD POST OFFICE ROAD, ALAPPUZHA, PIN
- 688001
4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY,MINISTRY
OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI, PIN -
110023
BY ADV SUNIL.J
BY MUHAMMED RAFIQ SPL.GOVT.PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).15461/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.15461/2023 & conn.cases 15
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 19197 OF 2023
PETITIONER:
KOYASONS BUILDING MATERIALS PVT. LTD
562,565,566, PATTAMBI ROAD, CHERPULASSERY,
PALAKKAD,REPRESENTED BY ITS MANAGING DIRECTOR SRI. PALLATH
MOHAMMED, PIN - 679503
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
G.REMADEVI
RAJATH R NATH
DHEERAJ SASIDHARAN
RESPONDENTS:
1 DEPUTY COMMISSIONER (SPECIAL CIRCLE)
SGST DEPT., THIRD FLOOR, STATE GST COMPLEX, BEHIND CIVIL
STATION, PALAKKAD, PIN - 678001
2 DEPUTY COMMISSIONER OF STATE TAX (ARREAR RECOVERY),SGST
DEPT., SECOND FLOOR, SGST COMPLEX, PALAKKAD, PIN - 678001
3 UNION OF INDIA
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (ERSTWHILE
CENTRAL BOARD OF EXCISE AND CUSTOMS)
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH
BLOCK, NEW DELHI, PIN - 110001
5 STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
Vaidyanathan S
VISHNU JAYAPALAN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
SRI SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).15461/2023 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.15461/2023 & conn.cases 16
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 19535 OF 2023
PETITIONER:
SAATHI BUSINESS GROUP,II/64A, KUZHIKATTILLAM, THRISSUR
ROAD, CHOONDAL, THRISSUR, REPRESENTED BY ITS PROPRIETOR
SRI K.N UDAYAN, PIN - 680502
BY ADVS.
K.S.HARIHARAN NAIR
G.REMADEVI
HARIMA HARIHARAN
RAJATH R NATH
DHEERAJ SASIDHARAN
RESPONDENTS:
1 STATE TAX OFFICER-1,STATE GST DEPARTMENT, MINI CIVIL
STATION, KAKKAD, KUNNAMKULAM, PIN - 680503
2 UNION OF INDIA
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV RAJESH KUMAR T.K
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
SRI SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).15461/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.15461/2023 & conn.cases 17
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 19913 OF 2023
PETITIONER:
ANANTHANATHU JOHN,AGED 60 YEARS
MODERN ELETRICALS KUNNACKAL COMPLEX MANNAR ALAPPUZHA
DT, PIN - 689622
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, MINI CIVIL
STATION, CHENGANNUR, PIN - 689121
2 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV P.VANDANA
SHRI P.R.SREEJITH, SC GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
SRI SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).15461/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.15461/2023 & conn.cases 18
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 19946 OF 2023
PETITIONER:
SHIJU GEORGE,322B, MUKKAM MANAL, CALICUT ROAD,
KOLAGAPPARA, WAYANAD, PIN - 673592
BY ADVS.
K.S.HARIHARAN NAIR
G.REMADEVI
RAJATH R NATH
HARIMA HARIHARAN
DHEERAJ SASIDHARAN
RESPONDENTS:
1 STATE TAX OFFICER-I,STATE GOODS AND SERVICES TAX
DEPARTMENT, SULTHAN BATHERY, WAYANAD, PIN - 673592
2 UNION OF INDIA
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 STATE OF KERALA
REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
BY ADV Premsankar R
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
SRI SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).15461/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.15461/2023 & conn.cases 19
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 19977 OF 2023
PETITIONER:
COCHIN TRADING CO,21/684 B, BADANI ROAD, ASOKAPURAM, ALUVA,
ERNAKULAM, REPRESENTED BY ITS PROPRIETOR SRI. V.M ABDUL
KALAM, PIN - 683101
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
M.G.SHAJI
S.SAJEEVAN
RESPONDENTS:
1 THE STATE TAX OFFICER
STATE G.S.T DEPARTMENT, K.A.P. COMMERCIAL CENTRE, ALUVA - 683101
PRESENTLY RE-DESIGNATED ASSISTANT COMMISSIONER OF STATE TAX,
TAXPAYER SERVICES CIRCLE, STATE GST DEPARTMENT, K.A.P. COMMERCIAL
CENTRE, ALUVA, KERALA, PIN - 683101
2 THE DEPUTY COMMISSIONER OF STATE TAX,ARREAR RECOVERY, STATE GST
DEPARTMENT, MINI CIVIL STATION, ALUVA,, PIN - 683101
3 UNION OF INDIA,REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001
4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,REPRESENTED BY ITS
CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN -
110001
5 THE STATE OF KERALA,REPRESENTED BY ITS SECRETARY, TAXES
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
SHRI.P.R.SREEJITH, SC, GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
SRI SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
RAJESH KUMAR T.K
ABHISHEK(K/1592/2023)
DHANANJAY DEEPAK(K/000298/2020)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.06.2024,
ALONG WITH WP(C).15461/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WPC No.15461/2023 & conn.cases 20
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 20482 OF 2023
PETITIONER:
REGAL TRADING,AGED 58 YEARS
NEAR CATHOLIC SYRIAN BANK 25/314, MAIN ROAD, CHITTUR,
PALAKKAD- 678102 REPRESENTED BY ITS MANAGING PARTNER
JALALUDHEEN R.S., PIN - 678102
BY ADVS.
K.P.PRADEEP
SANAND RAMAKRISHNAN
HAREESH M.R.
T.T.BIJU
T.THASMI
M.J.ANOOPA
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT
SECRETARIATE, THIRUVANANTHAPURAM- KERALA, PIN - 695001
2 COMMISSIONER OF KERALA STATE GST
KERALA STATE GST DEPARTMENT TAX TOWERS, KILLIPALAM,
KARAMANA.P.O. THIRUVANANTHAPURAM, KERALA, PIN - 695002
3 DEPUTY COMMISSIONER OF STATE TAX,STATE GST DEPARTMENT,
KERALA, CHITTUR PALAKKAD, PIN - 678102
4 DEPUTY COMMISSIONER OF STATE TAX,
ARREAR RECOVERY, STATE GST DEPARTMENT, KERALA, PALAKKAD
PALAKKAD, PIN - 678001
5 CHIEF COMMISSIONER OF CENTRAL TAXES, [(CGST) & CENTRAL
EXCISE)], CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD, COCHIN
ERNAKULAM, PIN - 682018
6 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-
WPC No.15461/2023 & conn.cases 21
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, PIN - 110037
8 UNION OF INDIA,REPRESENTED BY ITS SECRETARY DEPARTMENT
OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA,
NORTH BLOCK NEW DELHI, PIN - 110001
9 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS-
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT
OF INDIA, NORTH BLOCK NEW DELHI- 110001, REPRESENTED BY
ITS CHAIRMAN, PIN - 110001
10 CONSUL NEOWATT POWER SOLUTIONS PVT LTD,ST. ALBERTS
COLLEGE LAND ROAD NO 41/4220, SUNNY VILLA, KOCHI-
ERNAKULAM REPRESENTED BY AUTHORISED SIGNATORY, PIN -
682018
11 ANGEL BATTERY HOUSE,N.H. ROAD, PUDUKAD, THRISSUR,
REPRESENTED BY AUTHORISED SIGNATORY, PIN - 680301
12 INDUSTRIAL BATTERY ENTERPRISES,40/5406, ST. ALBERTS
SCHOOL LANE BANERJI ROAD, KOCHI, ERNAKULAM REPRESENTED
BY AUTHORISED SIGNATORY, PIN - 682035
13 AUTO BATTERY CENTRE JUNCTION, CHITTOOR ROAR, KOCHI-
ERNAKULAM REPRESENTED BY AUTHORISED SIGNATORY, PIN -
682035
14 EXCELLENT BATTERIES,OPP FEDERAL BANK, KUNNAMTHANAM,
PATHANAMTHITTA REPRESENTED BY AUTHORISED SIGNATORY, PIN
- 689581
BY ADV RAJESH. K.RAJU
SHRI P.R.SREEJITH, SC GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
SRI SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).15461/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.15461/2023 & conn.cases 22
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 20544 OF 2023
PETITIONER:
ENCHAKUDI PAREED MUHAMMED KUNJU
AGED 65 YEARS,S/O PAREED, P.M.C. XVII/1185, A.M. ROAD,
PERUMBAVOOR, ERNAKULAM DISTRICT, PIN 683542, RESIDING AT
ENCHAKUDI HOUSE, KANJIRAKKAD, RAYONPURAM.P.O., PERUMBAVOOR
(PART), ERNAKULAM DISTRICT, KERALA, PIN - 683543
BY ADV P.M.POULOSE
RESPONDENTS:
1 STATE TAX OFFICER,STATE GOODS AND SERVICES TAX DEPARTMENT,
1ST CIRCLE, MINI CIVIL STATION, PERUMBAVOOR, ERNAKULAM
DISTRICT,, PIN - 683542
2 DEPUTY COMMISSIONER,ARREAR RECOVERY, STATE GOODS & SERVICE
TAX DEPARTMENT, MINI CIVIL STATION, ALUVA, ERNAKULAM
DISTRICT,, PIN - 683101
3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA.P.O.,
THIRUVANANTHAPURAM,, PIN - 695002
4 STATE OF KERALA,REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES),
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,, PIN - 695001
5 UNION OF INDIA,REPRESENTED BY ITS SECRETARY, DEPARTMENT OF
REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH
BLOCK, NEW DELHI,, PIN - 110001
6 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, MINISTRY OF FINANCE, GOVERNMENT
OF INDIA, NORTH BLOCK, NEW DELHI,, PIN - 110001
BY ADV AJOY P.B.
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
SRI SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).15461/2023 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.15461/2023 & conn.cases 23
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 20587 OF 2023
PETITIONER:
THE UZHAVOOR SERVICE CO-OPERATIVE BANK LTD.,
V/361, EDAKKOLY, UZHAVOOR, KOTTAYAM, PIN:686 634,
REPRESENTED BY ITS SECRETARY SRI. RAMESH S NAIR
BY ADVS.
K.S.HARIHARAN NAIR
G.REMADEVI
RAJATH R NATH
HARIMA HARIHARAN
DHEERAJ SASIDHARAN
RESPONDENTS:
1 STATE TAX OFFICER,OFFICE OF THE STATE TAX OFFICER, SGST
DEPT., ETTUMANOOR, PIN - 686631
2 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI, PIN - 110001
4 STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
SHRI P.R.SREEJITH, SC GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
SRI SREELAL N.WARRIER, SC CENTRAL BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).15461/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.15461/2023 & conn.cases 24
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 20713 OF 2023
PETITIONER:
SHINY SUJATHA,AGED 40 YEARS
PROPRIETRIX, M/S. KRISHNA PRIYA MEDICALS, PALAMOOTTIL,
KAYAMKULAM, ALAPPUZHA, PIN - 690502
BY ADVS.
MEERA V.MENON
R.SREEJITH
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, MINI CIVIL
STATION, KAYAMKULAM, PIN - 690502
2 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
BLOCK, NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI , 110001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST
4 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADVS.
VISHNU JAYAPALAN
SHRI P.R.SREEJITH, SC GSTN, SRI MUHAMMED RAFIQ
SPL.GOVT.PLEADER, SRI SREELAL N.WARRIER, SC CENTRAL BOARD OF
EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).15461/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.15461/2023 & conn.cases 25
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 20735 OF 2023
PETITIONER:
GEORGE THOMAS (PROPRIETOR),AGED 61 YEARS
ST.GEORGE HOLLOW BRICKS, XX, CHAKKUPALLAM, IDUKKI, PIN
- 685509
BY ADVS.
HRITHWIK D. NAMBOOTHIRI
P.N.DAMODARAN NAMBOODIRI
RESPONDENT:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NEW DELHI, PIN - 110023
2 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
3 COMMISSIONER,9TH FLOOR, TAX TOWER, KILLIPPALAM,
KARAMANA.P.O, THIRUVANANTHAPURAM, PIN - 695001
4 STATE TAX OFFICER,
STATE GST DEPARTMENT, VANDIPERIYAR AT KUMILY, PIN -
685509
SHRI P.R.SREEJITH, SC GSTN
SRI MUHAMMED RAFIQ SPL.GOVT.PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
12.06.2024, ALONG WITH WP(C).15461/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.15461/2023 & conn.cases 26
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946
WP(C) NO. 20918 OF 2023
PETITIONER:
KALLUMTHOTTIYIL DANIEL GEORGE,AGED 60 YEARS
C.C.30/1446, B1, 1 MARINE BUILDING PONNURUNNI VYTTILA
ERNAKULAM, PIN - 682019
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,SECOND CIRCLE STATE GST DEPARTMENT
CLAS TOWERS, KACHERIPPADY ERNAKULAM,, PIN - 682018
2 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK,
NEW DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY
PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA,REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
5 STATE TAX OFFICER,TAX PAYER SERVICES CIRCLE, STATE GOODS AND
SERVICES TAX DEPARTMENT, MINI CIVIL STATION, AT
TRIPUNITHURA, ERNAKULAM, PIN - 682301
BY ADV AJOY P.B.,SHRI P.R.SREEJITH, SC GSTN,SRI MUHAMMED
RAFIQ SPL.GOVT.PLEADER,SRI SREELAL N.WARRIER, SC CENTRAL
BOARD OF EXCISE
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 12.06.2024,
ALONG WITH WP(C).15461/2023 AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
WPC No.15461/2023 & conn.cases 27
JUDGMENT
[WP(C) Nos.15461/2023, 15511/2023, 15994/2023, 16220/2023, 16986/2023, 17149/2023, 17184/2023, 17185/2023, 17515/2023, 18597/2023, 18606/2023, 18734/2023, 18771/2023, 18991/2023, 19197/2023, 19535/2023, 19913/2023, 19946/2023, 19977/2023, 20482/2023, 20544/2023, 20587/2023, 20713/2023, 20735/2023, 20918/2023] This batch of writ petitions contains three sets of cases. In some cases, the respective supplier had remitted the tax (GST) but not reflected in their return GSTR due to some technical reasons.
Another set of petitioners are those who have received the goods or services and have valid tax invoices, proof of payment of the value of goods along with the GST component to the respective suppliers, but the respective suppliers had not remitted the GST on the supply made by them to the petitioners. The third set of petitioners are those who are in possession of the invoice but have no clear proof of payment of consideration and tax towards the inward supply and might not have received goods in their possession. Common questions of facts and law are involved in these writ petitions. W.P.(C) Nos.31559/2019 and connected matters were disposed on 4.6.2024 by this Court and the WPC No.15461/2023 & conn.cases 28 controversy has been decided by judgment of even date.
2. The same points arise in the instant batch of writ petitions. The operative portion of the judgment in WPC No.31559 of 2019 dated 4.6.2024 reads as follows:
"99. The Government had realized the difficulty in the initial roll out of the GST regime under the CGST/SGST Act and considered that GSTR 2A was not available initially in the Finance years 2017-2018 and 2018-2019 during the implementation of GST. In order to resolve all bona fide claims and mistakes, Circular No.183/15/2022- GST dated 27.12.2022 and Circular No. 193/05/2023- GST dated 17.07.2023 have been issued. Circulars cover the period from the introduction of GST till Section 16(2) (aa) was introduced with effect from 01.01.2022. The ITC can be availed by the recipient for the bona fide scenarios listed in those Circulars on submitting proof of payment to the Government by the supplier. Therefore, if, during the pendency of these writ petitions, the petitioners who could have got the benefits of these Circulars and could not avail the benefits within the time limit prescribed, may approach the appropriate GST authority within a period of thirty days from today to avail the benefit of the aforesaid Circulars, if the same is/are applicable to their case. The GST authorities will examine the claim of the individual dealer by applying the provisions of the Circulars, and it will grant applicable relief to eligible dealers.
100. Prior to the amendment in Section 39 by the Finance Act 2022, the date for furnishing the return under Section 39 was 30th September. Considering the difficulties in the initial stage of the implementation of the GST regime, its understanding, and WPC No.15461/2023 & conn.cases 29 compliance, the Legislature effected the amendment and extended the time for filing the return for September to 30th November in each succeeding Financial Year. The amendment is only procedural to ease the difficulties initially faced by the dealers / taxpayers. Therefore, where for the period from 01.07.2017 till 30.11.2022, if a dealer has filed the return after 30th September and the claim for ITC was made before 30th November, the claim for ITC of such dealer should also be processed if he is otherwise entitled to claim the ITC. It has been pointed out in several cases which are pending before this Court that the claim was made before 30th November of the succeeding Financial Year, but the relevant period was 20th October, which was the extended date for furnishing the return under Section 39 for the month of September. Therefore, if a person has furnished the return for the month of September till 30th November, their claim should also be considered and processed and should not be rejected if the dealer did not furnish the return for the month of September on or before 20th October. This amendment being procedural has to be given retrospective effect and, therefore, it is provided that it should be treated that the time limit for furnishing the return for the month of September is 30th November in each Financial Year with effect from 01.07.2017, considering the peculiar nature of difficulties in the initial period of implementation of the GST regime. So far as the challenge to the constitutional validity of Section 16(2)(c) and Section 16(4) is concerned, the same is rejected.
Result:
101. The liberty is granted to the petitioners, who can claim the benefit of the two Circulars, namely, Circular No. 183/15/2022- GST dated 27.12.2022 and Circular No. 193/05/2023- WPC No.15461/2023 & conn.cases 30
GST dated 17.07.2023 to make their claim within one month from today before the appropriate authority who shall examine the claim of the individual dealer and process the claim.
101.1 The time limit for furnishing the return for the month of September is to be treated as 30 th November in each financial year with effect from 01.07.2017, in respect of the petitioners who had filed their returns for the month of September on or before 30th November, and their claim for ITC should be processed, if they are otherwise eligible for ITC."
Hence, by adopting the reasoning, observations and conclusions recorded in the judgment dated 04.06.2024 in W.P.(C) Nos.31559/2019 and connected matters, these writ petitions stand disposed of.
All Interlocutory Applications regarding interim matters stand closed.
sd/-DINESH KUMAR SINGH, JUDGE css/ WPC No.15461/2023 & conn.cases 31 APPENDIX OF WP(C) 15511/2023 PETITIONER EXHIBITS Exhibit P1 : TRUE COPY OF THE REGISTRATION CERTIFICATE ISSUED TO THE PETITIONER Exhibit P2 TRUE COPY OF THE ORDER NO.
32AAPFR7271R1ZB/2017-18 ALONG WITH DEMANDIN GST DRC-07 ISSUED BY THE 1ST RESPONDENT DATED 21-01-2022 Exhibit P3 TRUE COPY OF THE PRESS RELEASE ISSUED BY THE CBIC DATED 04-05-2018.
Exhibit P4 COPY OF THE INTERIM ORDER PASSED BY THIS COURT IN W.P.(C).11086/ 2022 DATED 31-03-2022 Exhibit P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO. 32AAPFR7271R1ZB DATED 19- 04-2023 ISSUED BY THE 5TH RESPONDENT WPC No.15461/2023 & conn.cases 32 APPENDIX OF WP(C) 15994/2023 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF THE FORM GST ASMT-10 REF.NO. 32BIJPM2317J1ZE/ASMT-10/2017- 18 DATED 17.11.2020 ISSUED BY THE 4TH RESPONDENT.
Exhibit-P2 TRUE COPY OF THE ADJOURNMENT REQUEST IN ASMT-11 DATED 16.12.2020 SUBMITTED BY THE PETITIONER THROUGH THE ONLINE PORTAL .
Exhibit-P3 TRUE COPY OF THE SHOW CAUSE NOTICE REF.NO. 32BIJPM2317J1ZE/2017-18/DRC 01 DATED 07.07.2022 ISSUED BY THE 4TH RESPONDENT .
Exhibit-P4 TRUE COPY OF THE ORDER UNDER SECTION 73 OF THE ACT ALONG WITH DRC-07 BEARING NO.32BIJPM2317J1ZE/2017-18/DRC-07 DATED 28.11.2022 FOR THE PERIOD OF 07/2017 TO 03/2018 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER .
Exhibit-P5 TRUE COPY OF THE CIRCULAR NO.123/42/ 2019-GST DATED 11.11.2019, ISSUED BY THE MINISTRY OF FINANCE, GOVERNMENT OF INDIA.
Exhibit-P6 TRUE COPY OF CIRCULAR NO.122/41/2019- GST DATED 05.11.2019 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES AND CUSTOMS .
Exhibit-P7 TRUE COPY OF THE CIRCULAR NO.8/2020
DATED 04.08.2020 ISSUED BY
COMMISSIONER OF STATE TAX .
WPC No.15461/2023 & conn.cases 33
Exhibit-P8 TRUE COPY OF THE PRESS RELEASE DATED
04.05.2018, ISSUED BY THE CBIC .
Exhibit-P9 TRUE COPY OF THE PRESS RELEASE DATED
18.10.2018, ISSUED BY THE CBIC .
Exhibit-P10 TRUE COPY OF THE NOTICE NO.
32BIJPM2317J1ZE/ 2023 -24 DATED
26.04.2023 ISSUED BY THE 5TH
RESPONDENT.
Exhibit-P11 TRUE COPY OF THE INTERIM ORDER IN W.P.
(C).NO.1650/2023 DATED 23.01.2023 .
WPC No.15461/2023 & conn.cases 34
APPENDIX OF WP(C) 16220/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SHOW-CAUSE NOTICE DATED
19-04-2021 ISSUED BY THE 1ST
RESPONDENT
Exhibit P2 COPY OF THE REPLY DATED 17-05-2021
SUBMITTED BY THE PETITIONER
Exhibit P3 COPY OF THE ORDER DATED 13-01-2022
ISSUED BY THE 1ST RESPONDENT
Exhibit P4 COPY OF THE REVENUE RECOVERY NOTICE
DATED 26-04-2023 ISSUED BY THE 2ND RESPONDENT Exhibit P5 COPY OF THE RECTIFICATION PETITION DATED 06-05-2023 SUBMITTED BY THE PETITIONER WPC No.15461/2023 & conn.cases 35 APPENDIX OF WP(C) 16986/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF THE SHOW-CAUSE NOTICE DATED 24-11-2021 ISSUED BY THE 1ST RESPONDENT Exhibit P2 COPY OF THE REPLY DATED 14-12-2021 FILED BY THE PETITIONER Exhibit P3 COPY OF THE HEARING NOTICE DATED 19- 05-2023 ISSUED BY THE 2ND RESPONDENT Exhibit P4 COPY OF THE INTERIM ORDER IN WP(C) NO.
16237/2023 DATED 23-05-2023 PASSED BY THE HON'BLE HIGH COURT OF KERALA WPC No.15461/2023 & conn.cases 36 APPENDIX OF WP(C) 17149/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ANNUAL RETURN FILED BY THE PETITIONER LN GSTR 9, DATED 25.01.2020 Exhibit P2 TRUE COPY OF THE NOTICE IN FORM GST ASMT -10 DATED 04.12.2020 ISSUED BY THE 1ST RESPONDENT Exhibit P3 TRUE COPY OF THE OBJECTIONS FILED BY THE PETITIONER LN FORM GSTR 11, ON RECEIPT OF EXT.P-2 NOTICE, DT. 21.12.2020 Exhibit P4 TRUE COPY THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT, DATED L7.08.2022 Exhibit P5 TRUE COPY OF THE ORDER PASSED BY THE 1ST RESPONDENT UNDER S.73(I) OF THE SGST/CGST ACT, 2017, DATED 02.11.2022 WPC No.15461/2023 & conn.cases 37 APPENDIX OF WP(C) 17184/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF CASE PROCEEDINGS ISSUED BY THE 1ST RESPONDENT DTD. 21-02-2022 Exhibit P2 COPY OF INTIMATION IN FORM GSAT DRC - 01A ISSUED BY THE 1ST RESPONDENT DTD. 08-04-2022 Exhibit P3 COPY OF REPLY FILED BY THE PETITIONER DTD.
19-05-2022 Exhibit P4 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPOPNDENT DTD. 02-06-2022 Exhibit P5 COPY OF SHOW CAUSE NOTICE ALONG WITH SUMMARY ISSUED BY THE 1ST RESPONDENT DTD. 03-06-2022 Exhibit P6 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 20-07-2022 Exhibit P7 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 21-07-2022 Exhibit P8 COPY OF NOTICE ISSUED BY THE 5TH RESPONDENT DTD. 06-05-2023 Exhibit P9 COPY OF ORDER IN WP(C) NO. 32854/22 OF THIS HON'BLE COURT DTD. 18-10-2022 WPC No.15461/2023 & conn.cases 38 APPENDIX OF WP(C) 17185/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF CASE PROCEEDINGS ISSUED BY THE 1ST RESPONDENT DTD. 22-02-2022 Exhibit P2 COPY OF INTIMATION IN FORM GST DRC-01A ISSUED BY THE 1ST RESPODNENT DTD. 11-04-2022 Exhibit P3 COPY OF REPLY FILED BY THE PETITIOENR DTD.
19-05-2022 Exhibit P4 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 02-06-2022 Exhibit P5 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 03-06-2022 Exhibit P6 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 20-07-2022 Exhibit P7 COPY OF ORDER ALONG WITH SUMMARY ISSUED BY THE 1ST RESPONDENT DTD. 21-07-2022 Exhibit P8 COPY OF NOTICE ISSUED BY THE 5TH RESPONDENT DTD. 06-05-2023 Exhibit P9 COPY OF ORDER IN WPC NO. 32854/22 OF THIS HON'BLE COURT DTD. 18-10-2022 WPC No.15461/2023 & conn.cases 39 APPENDIX OF WP(C) 17515/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DTD. 02-12-2022 Exhibit P2 COPY OF ORDER IN WPC NO. 32854/2022 OF THIS HON'BLE COURT DTD. 18-10-2022 WPC No.15461/2023 & conn.cases 40 APPENDIX OF WP(C) 18597/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF REPLY TO THE COMMUNICATION FOR PAYMENT BEFORE ISSUE OF SHOW CAUSE NOTICE SUBMITTED BY THE PETITIONER DTD. 09-10-2021 Exhibit P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 21017-18 DTD. 22-08-2022 Exhibit P3 COPY OF ORDER IN WPC NO. 31157/2022 OF THIS HON;BLE COURT DTD. 30-09-2022 WPC No.15461/2023 & conn.cases 41 APPENDIX OF WP(C) 18606/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73 OF THE GST ACTS FOR 2017-18 DATED: 21.11.2022 Exhibit P1(a) TRUE COPY OF THE SUMMERY OF THE ORDER ISSUED IN FORM GST DRC-07 FOR 2017-18 DATED: 21-11- 2022 Exhibit P2 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 2ND RESPONDENT DATED:
19.05.2023 WPC No.15461/2023 & conn.cases 42 APPENDIX OF WP(C) 18734/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ANNUAL RETURN FILED BY THE PETITIONER FOR THE YEAR 2017-2018 DATED 31.01.2020 Exhibit P2 TRUE COPY OF THE OBJECTION FILED BY THE PETITIONER TO THE NOTICE ISSUED BY THE 1ST RESPONDENT, DATED 11.08.2021 Exhibit P3 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 29.09.2022 Exhibit P4 TRUE COPY OF THE ORDER PASSED BY THE 1ST RESPONDENT DATED 05.11.2022 Exhibit P5 TRUE COPY OF THE ORDER IN DRC-07 ISSUED BY THE 1ST RESPONDENT DATED 07.11.2022 WPC No.15461/2023 & conn.cases 43 APPENDIX OF WP(C) 18771/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 01-07-2021 Exhibit P2 COPY OF ORDER ALONG WITH FORM GST DRC-07 ISSUED BY THE 1ST RESPONDENT DTD. 29-01-2022 Exhibit P3 COPY OF ORDER IN WPC NO. 31157/2022 OF THIS HON'BLE COURT DTD. 30-09-2022 WPC No.15461/2023 & conn.cases 44 APPENDIX OF WP(C) 18991/2023 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF THE ANNUAL RETURN E-FILED U/S 44 READ WITH RULE 80 OF THE GST RULES, 2017 ON 29-01-20 FOR THE YEAR 2017-18 BEFORE THE 1ST RESPONDENT.
Exhibit-P2 TRUE COPY OF THE ASMT-10 NOTICE DATED 15-05- 20 ISSUED U/S 61 OF THE GST ACTS FOR THE YEAR 2017-18 BY 1ST RESPONDENT ON THE PETITIONER.
Exhibit-P3 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED U/S 73 OF GST ACTS FOR THE YEAR 2017-18 ON 08-09- 21 BY 1ST RESPONDENT TO THE PETITIONER.
Exhibit-P4 TRUE COPY OF THE ORDER PASSED U/S 73(1) OF THE GST ACTS, 2017 DEMANDING TAX, INTEREST AND PENALTY IN FORM GST DRC-07 DATED 17-02-22 BY 1ST RESPONDENT FOR THE YEAR 2017-18 .
Exhibit-P5 TRUE COPY OF NOTIFICATION NO. 49/2019-CENTRAL TAX DATED 09-10-19 ISSUED BY THE 4TH RESPONDENT U/S 164 OF THE CGST ACT.
Exhibit-P6 TRUE COPY OF ONE OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) NO.13068 OF 2023 DATED 12-04-23.
Exhibit-P7 TRUE COPY OF THE ARREAR NOTICE DATED 06-05-23 DEMANDING TAX, INTEREST AND PENALTY LEVIED FOR THE YEAR 2017-18 ISSUED BY 3RD RESPONDENT.
WPC No.15461/2023 & conn.cases 45APPENDIX OF WP(C) 19197/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF THE ORDER DATED 18-10-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P2 COPY OF THE REVENUE RECOVERY NOTICE DATED 02- 06-2023 ISSUED BY THE 2ND RESPONDENT Exhibit P3 COPY OF THE RECTIFICATION PETITION DATED 08- 06-2023 SUBMITTED BY THE PETITIONER Exhibit P4 COPY OF THE INTERIM ORDER IN WP(C) NO.
16985/2023 DATED 29-05-2023 PASSED BY THE HON'BLE HIGH COURT OF KERALA WPC No.15461/2023 & conn.cases 46 APPENDIX OF WP(C) 19535/2023 PETITIONER EXHIBITS Exhibit. P1 COPY OF THE NOTICE IN FORM GST ASMT-10 DATED 24-06-2020 ISSUED BY THE 1ST RESPONDENT Exhibit.P2 COPY OF THE SHOW CAUSE NOTICE DATED 22-07- 2022 ISSUED BY THE 1ST RESPONDENT Exhibit. P3 COPY OF THE INTERIM ORDER IN WP(C) NO.
16237/2023 DATED 23-05-2023 PASSED BY THE HON'BLE HIGH COURT OF KERALA WPC No.15461/2023 & conn.cases 47 APPENDIX OF WP(C) 19913/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 29-07-2021 Exhibit P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD.07-02-2022 Exhibit P3 COPY OF ORDER IN WPC NO. 17724/23 OF THIS HON'BLE COURT DTD. 05-06-2023 WPC No.15461/2023 & conn.cases 48 APPENDIX OF WP(C) 19946/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF THE ORDER DATED 04-01-2023 ISSUED BY THE 1ST RESPONDENT Exhibit P2 COPY OF THE RECTIFICATION PETITION DATED 15- 06-2023 SUBMITTED BY THE PETITIONER Exhibit P3 COPY OF THE INTERIM ORDER IN WP© NO.
16985/2023 DATED 29-05-2023 PASSED BY THE HON'BLE HIGH COURT OF KERALA WPC No.15461/2023 & conn.cases 49 APPENDIX OF WP(C) 19977/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE PROCEEDINGS DATED:
21.05.2022 PASSED U/S. 73 OF THE GST ACTS FOR 2017-18 Exhibit P1(a) TRUE COPY OF THE ORDER U/S. 73 OF THE GST ACTS FOR 2017-18 DATED: 23.05.2022 Exhibit P1(b) TRUE COPY OF THE SUMMERY OF THE ORDER ISSUED IN FORM GST DRC-07 FOR 2017-18 DATED: 23-05- 2022
Exhibit P2 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 2ND RESPONDENT DATED:
18.05.2023 WPC No.15461/2023 & conn.cases 50 APPENDIX OF WP(C) 20482/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE NOTICE DATED 10/08/2020 IN FORM GST ASMT 10 FOR 2017-18 FOR GSTIN 32AAPFR3965G1ZX Exhibit P2 TRUE COPY OF THE ORDER NO 32AAPFR3965G1ZX/2017-18 DATED 17-02-2022 ISSUED BY THE 3RD RESPONDENT Exhibit P3 TRUE COPY OF THE NOTICE NO 32AAPFR3965G1ZX/2023 DATED 13-05-2023 ISSUED BY THE 4TH RESPONDENT Exhibit P4 TRUE COPY OF THE TAX INVOICE NO.1700041082 DATED 03-10-2017 ISSUED BY THE 10TH RESPONDENT Exhibit P4() TRUE COPY OF THE TAX INVOICE NO.1700041181 DATED 14-12-2017 ISSUED BY THE 10TH RESPONDENT Exhibit P4(b) TRUE COPY OF THE TAX INVOICE NO.1700041182 DATED 16-12-2017 ISSUED BY THE 10TH RESPONDENT Exhibit P4(c) TRUE COPY OF THE TAX INVOICE NO.1700041083 DATED 05-10-2017 ISSUED BY THE 10TH RESPONDENT Exhibit P4(d) TRUE COPY OF THE TAX INVOICE NO.1700041216 DATED 27-01-2018 ISSUED BY THE 10TH RESPONDENT Exhibit P4(e) TRUE COPY OF THE TAX INVOICE NO.1700041228 DATED 26-02-2018 ISSUED BY THE 10TH RESPONDENT Exhibit P4(f) TRUE COPY OF THE TAX INVOICE NO.1700041229 DATED 26-02-2018 ISSUED BY THE 10TH RESPONDENT Exhibit P4(g) TRUE COPY OF THE TAX INVOICE NO.1700041230 DATED 27-02-2018 ISSUED BY THE 10TH RESPONDENT WPC No.15461/2023 & conn.cases 51 Exhibit P4(h) TRUE COPY OF THE TAX INVOICE NO.1700041236 DATED 28-02-2018 ISSUED BY THE 10TH RESPONDENT Exhibit P4(i) TRUE COPY OF THE TAX INVOICE NO.1700041237 DATED 28-02-2018 ISSUED BY THE 10TH RESPONDENT Exhibit P4(j) TRUE COPY OF THE TAX INVOICE NO.A216 DATED 19-01-2018 ISSUED BY THE 11TH RESPONDENT Exhibit P4(k) TRUE COPY OF THE TAX INVOICE NO.G69 DATED 21-
08-2017 ISSUED BY THE 12TH RESPONDENT Exhibit P4(l) TRUE COPY OF THE TAX INVOICE NO.202 DATED 16- 11-2017 ISSUED BY THE 13TH RESPONDENT Exhibit P4(m) TRUE COPY OF THE TAX INVOICE NO.275 DATED 12- 01-2018 ISSUED BY THE 13TH RESPONDENT Exhibit P4(n) TRUE COPY OF THE TAX INVOICE NO.369 DATED 15- 03-2018 ISSUED BY THE 13TH RESPONDENT Exhibit P4(o) TRUE COPY OF THE TAX INVOICE NO.570 DATED 09- 03-2018 ISSUED BY THE 14TH RESPONDENT Exhibit P5 TRUE COPY OF THE RELEVANT PROVISIONS OF SECTION 16 IN CENTRAL GOODS AND SERVICE TAX ACT, 2017 Exhibit P6 TRUE COPY OF THE CIRCULAR NO F NO CBEC-
20/06/14/2019-GST DATED 11-11-2019 ISSUED BY THE GOVERNMENT OF INDIA Exhibit P7 TRUE COPY OF THE NOTIFICATION NO 49/2019- CENTRAL TAX DATED 9-10-2019 ISSUED BY THE GOVERNMENT OF INDIA WPC No.15461/2023 & conn.cases 52 APPENDIX OF WP(C) 20544/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE NOTICE IN FORM GST ASMT-10 DATED 5.8.2020 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER Exhibit P2 TRUE COPY OF THE REPLY DATED 14.12.2020 SENT BY PETITIONER TO NOTICE ISSUED UNDER SECTION 61 INTIMATING DISCREPANCIES IN THE RETURN Exhibit P3 TRUE COPY OF SHOW CAUSE NOTICE NO.32AJXPM2919C1Z6 DATED 7.2.2022 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER Exhibit P4 TRUE COPY OF THE FINAL ASSESSMENT ORDER NO.32AJXPM2919C1Z6/2017-18 DATED 8.6.2022 ISSUED BY THE 1ST RESPONDENT Exhibit P5 TRUE COPY OF THE DEMAND NOTICE DATED 8.6.2022 (REFERENCE NO.ZD3206220081507 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER Exhibit P6 TRUE COPY OF THE RECOVERY NOTICE NO.32AJXPM2919C1Z6 DATED 1.6.2023 UNDER THE REVENUE RECOVERY ACT, 1968 AND CGST/SGST ACT 2017 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit P7 TRUE COPY OF THE INTERIM ORDER DATED 11.11.2022 IN W.P.(C) NO.32054/2022 OF THE HON'BLE HIGH COURT OF KERALA WPC No.15461/2023 & conn.cases 53 APPENDIX OF WP(C) 20587/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF THE ORDER DATED 18-07-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P2 COPY OF THE RECTIFICATION PETITION DATED 16- 06-2023 SUBMITTED BY THE PETITIONER Exhibit P3 COPY OF THE INTERIM ORDER IN WP© NO.
16985/2023 DATED 29-05-2023 PASSED BY THE HON'BLE HIGH COURT OF KERALA WPC No.15461/2023 & conn.cases 54 APPENDIX OF WP(C) 20713/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DTD. 20-12-2021 Exhibit P2 COPYOF ORDER IN WPC NO. 34128/22 OF THIS HON'BLE COURT DTD. 28-10-2022 WPC No.15461/2023 & conn.cases 55 APPENDIX OF WP(C) 20735/2023 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF THE FORM GST ASMT-10 REF.NO.32AWPPT6950P1ZJ DATED 06.07.2020 ISSUED BY THE 4TH RESPONDENT Exhibit-P2 TRUE COPY OF THE CANCELLATION OF REGISTRATION IN FORM GST REG-19 REF.NO. ZA320421062582Y DATED 16.04.2021.
Exhibit-P3 TRUE COPY OF THE SHOW CAUSE NOTICE REF.NO.
D1/32AWPPT6950P1ZJ/17-18 DATED13.07.2021 ISSUED BY THE 4TH RESPONDENT .
Exhibit-P4 TRUE COPY OF THE REPLY IN FROM GST DRC-06 DATED 04.02.2022 SUBMITTED BY THE PETITIONER THROUGH THE ONLINE PORTAL.
Exhibit-P5 TRUE COPY OF THE ASSESSMENT ORDER ALONG WITH DRC-07 BEARING NO. 32AWPPT6950P1ZJ/2017-18 DATED 23.05.2022 FOR THE PERIOD OF 07/2017 TO 03/2018 TO THE PETITIONER.
Exhibit-P6 TRUE COPY OF THE CIRCULAR BEARING NO.123/42/2019-GST DATED 11.11.2019, ISSUED BY THE MINISTRY OF FINANCE, GOVERNMENT OF INDIA.
Exhibit-P7 TRUE COPY OF CIRCULAR NO.122/41/2019-GST DATED 05.11.2019 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES AND CUSTOMS.
Exhibit-P8 TRUE COPY OF THE CIRCULAR NO.8/2020 DATED 04.08.2020 ISSUED BY COMMISSIONER OF STATE TAX .
Exhibit-P9 TRUE COPY OF THE PRESS RELEASE DATED 04.05.2018, ISSUED BY THE CBIC.
Exhibit-P10 TRUE COPY OF THE PRESS RELEASE DATED 18.10.2018 ISSUED BY CBIC.
Exhibit-P11 TRUE COPY OF THE INTERIM ORDER IN W.P. (C).NO.1650/2023 DATED 23.01.2023 .
WPC No.15461/2023 & conn.cases 56APPENDIX OF WP(C) 20918/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF SHOW CAUSE NOPTICE ISSUED BY THE 1ST RESPONDENT DTD. 18-07-2022 Exhibit P2 COPY OF ORDER IN WPC NO. 28324/22 OF THIS HON'BLE COURT DTD. 01-09-2022.
Exhibit P3 COPY OF ORDER IN WPC NO. 30146/22 OF THIS HON'BLE COURT DTD. 23-09-2022 Exhibit P4 COPY OF NOTICE NO. 32AEPPG9910E1ZM/2017-18 ISSUED BY THE 5TH RESPONDENT DTD,. 10-03-2023 WPC No.15461/2023 & conn.cases 57 APPENDIX OF WP(C) 15461/2023 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER AGAINST THE SHOW CAUSE NOTICE Exhibit P2 THE TRUE COPY OF THE PROCEEDINGS ISSUED BY THE 1ST RESPONDENT U/S 73 R.W.R 142 OF THE KGST/CGST ACT DATED 07.01.2023 IN ORDER NO- 73-1/ 32AAGFV6169D1Z6/2018-19 Exhibit P3 THE TRUE COPY OF THE INTERIM ORDER DATED 03.04.2023 OBTAINED IN W.P(C) NO. 10481/2023 PASSED BY THIS HON'BLE COURT