WPC Nos.2469/2023 & conn. cases (Batch of writ petitions) - High Court of Kerala, Ernakulam

WPC Nos.2469/2023 & conn.cases 1 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4[TH] DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 ``` ## **`WP(C) NO. 2469 OF 2023`** ## **`PETITIONER:`** ``` REJANI.N, AGED 48 YEARS PROPRIETRESS, GAYATHRI TRADERS, INDUSTRIAL ESTATE, UMAYANALLOOR, KOLLAM DISTRICT-691589, PIN - 691589 BY ADVS. RAHUL A. S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL ``` ## **`RESPONDENTS:`** - **`1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, CHATHANNOOR, KOLLAM DISTRICT-691572, PIN - 691572`** - **`2 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI., PIN - 110001`** - **`3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI,, PIN - 110001`** - **`4 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001 BY ADV SREEJITH P. R`** ## **`OTHER PRESENT:`** ``` SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC ``` ``` THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023, ALONG WITH WP(C).3489/2023, 4088/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING: ``` WPC Nos.2469/2023 & conn.cases 2 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH ``` ``` TUESDAY, THE 4[TH] DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 3489 OF 2023 ``` ## **`PETITIONER:`** ``` M/S. ASIAN TILES & GRANITES RANDAMKUTTY, KAYAMKULAM, ALAPPUZHA, REPRESENTED BY ABDUL WAHID, MANAGING PARTNER., PIN - 690502 ``` ``` BY ADVS. ``` ``` MEERA V.MENON R.SREEJITH K.KRISHNA ``` ## **`RESPONDENTS:`** - **`1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, KAYAMKULAM, ALAPPUZHA, PIN - 690502`** - **`2 THE JOINT COMMISSIONER (APPEALS)-II KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, BAPPUJI NAGAR, ASRAMOM, KOLLAM, PIN - 691002`** - **`3 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001`** - **`4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001`** - **`5 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001`** - **`SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC`** ``` THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON ``` - **`8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:`** WPC Nos.2469/2023 & conn.cases 3 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH ``` ``` TUESDAY, THE 4[TH] DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 ``` ## **`WP(C) NO. 4088 OF 2023`** ## **`PETITIONER:`** ``` GOOD LINK FURNITURE 175-A,B,C, PEEKAY BUILDING, PEZHAKKAPPILLY P.O., MUVATTUPUZHA, ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, SURESH P.S., AGED 53 YEARS, S/O. P.K.SREEDHARAN, PIN - 686573 ``` ``` BY ADVS. R.MURALEEDHARAN ANIE GEORGE ``` ## **`RESPONDENTS:`** - **`1 THE STATE TAX OFFICER-3 STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, 2ND FLOOR, MUVATTUPUZHA, ERNAKULAM DISTRICT, PIN - 686669`** - **`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`** - **`SRI. MUHAMED RAFIQ-SPL.GP,`** ``` THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON ``` ``` 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING: ``` WPC Nos.2469/2023 & conn.cases 4 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4[TH] DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 ``` ## **`WP(C) NO. 4363 OF 2023`** ## **`PETITIONER:`** ``` GREEN POINT GAS SERVICES, AGED 52 YEARS XXIII/326, GROUND FLOOR, 16 NP TOWER, WEST FORT, SANKARAYYARA ROAD, THRISSUR-680004. (REPRESENTED BY THE PROPRIETOR ABDUL KABEER C.K.), PIN - 680004 ``` ``` BY ADVS. K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) JOE PAUL MAMPILLY ``` ## **`RESPONDENTS:`** - **`1 STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, 3RD CIRCLE, GST COMPLEX, POOTHOLE, THRISSUR-680 004., PIN - 680004`** - **`2 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O, THIRUVANANTHAPURAM-695002., PIN - 695002`** - **`3 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES) GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695001., PIN - 695001`** - **`4 UNION OF INDIA DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110001., PIN - 110001`** - **`5 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110001., PIN - 110001 BY ADV THUSHARA JAME, SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN,`** ``` THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON ``` ``` 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING: ``` WPC Nos.2469/2023 & conn.cases 5 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4[TH] DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 ``` ``` WP(C) NO. 5641 OF 2023 ``` ## **`PETITIONER:`** ``` M/S. PARAYIL AGENCIES 19/56, PARAYIL ENCLAVE, M. G. ROAD, POOTHOLE, THRISSUR REPRESENTED BY ITS MANAGING PARTNER MIRAJ DIVAKARAN PARAYIL, PIN - 680004 ``` ``` BY ADV SANTHOSH P.ABRAHAM ``` ## **`RESPONDENTS:`** - **`1 THE STATE TAX OFFICER THIRD CIRCLE, KERALA STATE GOODS & SERVICES TAX DEPARTMENT STATE TAX COMPLEX, POOTHOLE, THRISSUR, PIN - 680004`** - **`2 THE COMMISSIONER OF STATE TAX KERALA STATE GOODS & SERVICES TAX DEPARTMENT TAX TOWER KARAMANA, THIRUVANANTHAPURAM, PIN - 695002`** - **`3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY THE PRINCIPAL COMMISSIONER (GST), PIN - 110001`** - **`4 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT TAXES DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADV VISHNU JAYAPALAN, SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIERSC`** ``` THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON ``` ``` 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING: ``` WPC Nos.2469/2023 & conn.cases 6 # **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH ``` ``` TUESDAY, THE 4[TH] DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 6882 OF 2023 ``` ## **`PETITIONER:`** ``` N. PRABHAKARAN NAIR,AGED 74 YEARS, PROPRIETOR, M/S BHAGAVATHY STORES, BP III/1442, BALARAMAPURAM P.O., THIRUVANANTHAPURAM-, PIN - 695501 ``` ``` BY ADV P.S.SOMAN ``` ## **`RESPONDENTS:`** - **`1 STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT, MINI CIVIL STATION, NEYYATTINKARA THIRUVANANTHAPURAM, PIN - 695121`** - **`2 UNION OF INDIA,REPRESENTED BY THE 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 SRI. MUHAMED RAFIQ-SPL.GP`** ## **`THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON`** ``` 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING: ``` WPC Nos.2469/2023 & conn.cases 7 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH ``` ``` TUESDAY, THE 4[TH] DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 ``` ``` WP(C) NO. 15524 OF 2023 ``` ## **`PETITIONER:`** ``` SAHITYA PRAVARTHAKA CO-OPERATIVE SOCIETY LTD.NO.2458 (SPCS),SPCS BUILDING, K.K. ROAD, KOTTAYAM-686001. (REPRESENTED BY SANTHOSHKUMAR. S, SECRETARY) ``` ``` BY ADVS. ``` ``` K.N.SREEKUMARAN ``` ``` P.J.ANILKUMAR (A-1768) ``` ``` N.SANTHOSHKUMAR ``` ## **`RESPONDENTS:`** - **`1 DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS & SERVICES TAX DEPARTMENT, CIVIL STATION, KOTTAYAM, COLLECTORATE, PIN - 686002`** - **`2 DEPUTY COMMISSIONER, ARREAR RECOVERY, STATE GOODS & SERVICES TAX DEPARTMENT, CIVIL STATION, KOTTAYAM, COLLECTORATE-686002`** - **`3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O, THIRUVANANTHAPURAM-695002.`** - **`4 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695001.`** - **`5 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110001.`** - **`6 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110001. BY ADV THUSHARA JAMES`** - **`SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC`** ``` THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON ``` ``` 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING: ``` WPC Nos.2469/2023 & conn.cases 8 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4[TH] DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 15553 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`**| ||**`SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC,`**| ||**`GSTN, SRI. SREELAL N. WARRIER-SC`**| ``` THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING: ``` WPC Nos.2469/2023 & conn.cases 9 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH ``` ``` TUESDAY, THE 4[TH] DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 ``` ## **`WP(C) NO. 16237 OF 2023`** ## **`PETITIONER:`** ``` M/S. EKK INFRASTRUCTURE LIMITED ``` ``` E9,E10, 2ND FLOOR, MUNICIPAL VEGETABLE MARKET BUILDING, ALUVA-MUNNAR ROAD, PERUMBAVOOR, REPRESENTED BY ITS MANAGING DIRECTOR SRI. SANJU MUHAMMED, PIN - 683542 BY ADVS. ``` ``` K.S.HARIHARAN NAIR HARIMA HARIHARAN RAJATH R NATH G.REMADEVI DHEERAJ SASIDHARAN ``` ## **`RESPONDENTS:`** - **`1 DEPUTY COMMISSIONER (WORKS CONTRACT),STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERRY, PIN - 682002`** - **`2 DEPUTY COMMISSIONER TAX PAYER SERVICES DIVISION, SGST DEPT., 2ND FLOOR, MINI CIVIL STATION, MUVATTUPUZHA, PIN - 686669`** - **`3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF INDIA, 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 5. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADVS.`** - **`NAVANEETH.N.NATH ALFRED LIONEL WINSTON M, SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIERSC`** ## **`THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON`** ``` 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING: ``` WPC Nos.2469/2023 & conn.cases 10 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4[TH] DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 ``` ## **`WP(C) NO. 16479 OF 2023`** ## **`PETITIONER:`** ``` MAJEED K.J,AGED 52 YEARS, KANJIRATHINGAL GLASS HOUSE, V/22A & V22 B, PATHALAM, KUTTIKATTUKARA, ERNAKULAM DISTRICT., PIN - 683504 BY ADVS. ``` ``` K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR ``` ## **`RESPONDENTS:`** - **`1 STATE TAX OFFICER,STATE GOODS & SERVICES TAX DEPARTMENT K.A.P. COMMERCIAL COMPLEX, PUMP JUNCTION, RAILWAY STATION ROAD, ALUVA, ERNAKULAM DISTRICT., PIN - 683101`** - **`2 DEPUTY COMMISSIONER,ARREAR RECOVERY, STATE GOODS & SERVICE TAX DEPARTMENT, MINI CIVIL STATION, ALUVA., 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 ADVS. THUSHARA JAMES ALFRED LIONEL WINSTON M SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC`** ``` THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING: ``` WPC Nos.2469/2023 & conn.cases 11 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH ``` ``` TUESDAY, THE 4[TH] DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 ``` ## **`WP(C) NO. 16873 OF 2023`** ## **`PETITIONER:`** ``` M/s KITE MEDIA PROMOTORS, 519A, FAZAL COTTAGE, STAR JUNCTION, M.C.ROAD, KOTTAYAM REPRESENTED BY ITS MANAGING PARTNER C.M. HAROON RASHEED, PIN - 686001 ``` ``` BY ADVS. AJI V.DEV ALAN PRIYADARSHI DEV S.SAJEEVAN DEVADAS D.M. ``` ## **`RESPONDENTS:`** - **`1 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, SECOND CIRCLE, GST COMPLEX, KOTTAYAM 686 001 PRESENTLY ASSISTANT COMMISSIONER OF STATE TAX, TAXPAYER SERVICES CIRCLE, KOTTAYAM TOWN, GST COMPLEX, NAGAMPADOM, KOTTAYAM, PIN - 686001`** - **`2 THE DEPUTY COMMISSIONER OF ARREAR RECOVERY, STATE G.S.T DEPARTMENT, COLLECTORATE BUILDING, COLLECTORATE P.O, KOTTAYAM, PIN - 686002`** - **`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 ADV N.J.ASHWIN`** ``` THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING: ``` WPC Nos.2469/2023 & conn.cases 12 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH ``` ``` TUESDAY, THE 4[TH] DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 ``` ``` WP(C) NO. 16879 OF 2023 ``` ## **`PETITIONER:`** ``` MEERAN PAINAYIL SHUKKOOR,AGED 56 YEARS,S/O. MEERAN, PROPRIETOR, PALNAYIL BAKERY, XIX, 22 M N, THODUPUZHA ROAD, MUVATTUPUZHA, EMAKULAM DISTRICT, PIN - 686661 BY ADVS. ``` ``` R.MURALEEDHARAN DR.ANIES GEORGE ``` ## **`RESPONDENTS:`** - **`1 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, MUVATTUPUZHA, ERNAKULAM 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, KARANANA P.O. , THIRUVANANTHAPURAM, PIN - 695002`** - **`4 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIMVANANTHAPURAM, 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 K.V.SREE VINAYAKAN SRI. MUHAMED RAFIQ-SPL.GP`** ``` THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON ``` - **`8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:`** WPC Nos.2469/2023 & conn.cases 13 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH ``` ``` TUESDAY, THE 4[TH] DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 ``` ``` WP(C) NO. 17724 OF 2023 ``` ## **`PETITIONER:`** ``` MATHEW ABRAHAM, AGED 44 YEARS MELETHIL AGENCIES MELETHIL BUILDINGS ARANMULA PATHANAMTHITTA, PIN - 689533 ``` ``` BY ADVS. ``` ``` MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON ``` ## **`RESPONDENTS:`** - **`1 THE STATE TAX OFFICER STATE GST DEPARTMENT, MINI CIVIL STATION, PATHANAMTHITTA, PIN - 689645`** - **`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 SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC`** ``` THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON ``` ``` 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING: ``` WPC Nos.2469/2023 & conn.cases 14 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH ``` ``` TUESDAY, THE 4[TH] DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 ``` ## **`WP(C) NO. 17801 OF 2023`** ## **`PETITIONER:`** ``` VARGHESE GEORGE,AGED 73 YEARS S/O. GEORGE,PROPRIETOR, AISWARYA METALS, X/ 143, VARAKUKALAYIL, NEDUMKANDAM,IDUKKI DISTRICT.685553 BY ADVS. ``` ``` R.MURALEEDHARAN ``` ``` R.RAMAKRISHNAN POTTY ``` ## **`RESPONDENTS:`** - **`1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, NEDUMKANDAM, IDUKKI., PIN - 685553`** - **`2 THE JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, SASTRI ROAD, KOTTAYAM,, PIN - 682015`** - **`3 THE JOINT COMMISSIONER OF STATE TAXES, STATE GOODS AND SERVICES TAX DEPARTMENT, IDUKKI, KATTAPPANA, PIN - 685508`** - **`4 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM., PIN - 695002`** - **`5 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,, PIN - 695001`** - **`6 UNION OF INDIA REPRESENTED BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI., PIN - 110001`** ``` SRI. MUHAMED RAFIQ-SPL.GP ``` ``` THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON ``` ``` 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING: ``` WPC Nos.2469/2023 & conn.cases 15 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4[TH] DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 ``` ## **`WP(C) NO. 18379 OF 2023`** ## **`PETITIONER:`** ``` M/S VARIETY FASHIONS ``` ``` IV/692, M.C ROAD,KOOTHATTUKULAM,ERNAKULAM, REPRESENTED BY ITS PARTNER SMT. TIBY THANKACHAN, PIN – 686662. BY ADVS. ``` ``` K.S.HARIHARAN NAIR HARIMA HARIHARAN RAJATH R NATH G.REMADEVI DHEERAJ SASIDHARAN ``` ## **`RESPONDENTS:`** - **`1 ASSISTANT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, MUVATTUPUZHA,, PIN - 686669`** - **`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 M.S.AMAL DHARSAN`** ``` SRI. MUHAMED RAFIQ-SPL.GP, SRI. SREELAL N. WARRIER-SC ``` ``` THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON ``` ``` 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING: ``` WPC Nos.2469/2023 & conn.cases 16 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH ``` ``` TUESDAY, THE 4[TH] DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 18870 OF 2023 ``` ## **`PETITIONER:`** ``` V.M. JABBAR,AGED 55 YEARS PROPRIETOR, M/S. SOUTHERN TIMBERS, KAVUMKARA, MARKET ROAD MUVATTUPUZHA ,-686673 ERNAKULAM DISTRICT BY ADVS. ``` ``` MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON ``` ## **`RESPONDENTS:`** ``` 1THE STATE TAX OFFICER,STATE GST DEPARTMENT, MINI CIVIL STATION, MUVATTUPPUZHA ERNAKULAM 686673 2UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 3CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001 4STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT,THIRUVANANTHAPURAM, PIN - 695001 BY ADV RAJESH KUMAR T.K SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC ``` ``` THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING: ``` WPC Nos.2469/2023 & conn.cases 17 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH ``` ``` TUESDAY, THE 4[TH] DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 ``` ## **`WP(C) NO. 19156 OF 2023`** ## **`PETITIONER:`** ``` U.M.S INDUSTRIES GROUP, ``` ``` 1/400,402,403, THEKKUMURI-P.O, CHERPULASSERY, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER SRI. M.P. SATHEESH., PIN - 679506 ``` ``` BY ADVS. AJI V.DEV ALAN PRIYADARSHI DEV S.SAJEEVAN ``` ## **`RESPONDENTS:`** - **`1 THE DEPUTY COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, STATE G.S.T DEPARTMENT, GST COMPLEX, PALAKKAD - 678 001 (PRESENTLY RE-DESIGNATED AS ASSISTANT COMMISSIONER OF STATE TAX, TAXPAYER SERVICES CIRCLE, STATE GST DEPARTMENT, MINI CIVIL STATION, OTTAPALAM), PIN - 679104`** - **`2 THE DEPUTY COMMISSIONER OF STATE TAX (ARREAR RECOVERY), STATE G.S.T DEPARTMENT, STATE G.S.T. COMPLEX, PALAKKAD678001., PIN - 678001`** - **`3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI110001., PIN - 110001`** - **`4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001., PIN - 110001`** - **`5 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001., PIN - 695001 BY SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN, Sr.Adv.SRI. SREELAL N. WARRIER-SC`** ``` THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON ``` ``` 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING: ``` WPC Nos.2469/2023 & conn.cases 18 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH ``` ``` TUESDAY, THE 4[TH] DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 ``` ## **`WP(C) NO. 19181 OF 2023`** ## **`PETITIONER:`** ``` M/S. CASA FURNIRTURE (P) LTD. ``` ``` CHAPPANANGADI, PONMALA, MALAPPURAM , REPRESENTED BY ITS MANAGING DIRECTOR, HAMZA, PIN - 676503 ``` ``` BY ADVS. ``` ``` MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON ``` ## **`RESPONDENTS:`** - **`1 THE SUPERINTENDENT OF CENTRAL TAX & CENTRAL EXCISE MALAPPURAM RANGE, CENTRAL GOODS AND SERVICES TAX DEPARTMENT, AWWAL TOWER, MIDDLE HILL, MALAPPURAM, PIN - 676505`** - **`2 DEPUTY COMMMISSIONER CENTRAL TAX AND CENTRAL EXCISE, MALAPPURAM DIVISION, AWWAL TOWER, MIDDLE HILL, MALAPPURAM, PIN - 676505`** - **`3 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001`** - **`4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001`** - **`5 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADVS. M.S.AMAL DHARSAN Murleekrishnan R CGC SRI. MUHAMED RAFIQ-SPL.GP, Sr.Adv.SRI. SREELAL N. WARRIER-SC`** ``` THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON ``` ``` 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING: ``` WPC Nos.2469/2023 & conn.cases 19 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH ``` ``` TUESDAY, THE 4[TH] DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 ``` ## **`WP(C) NO. 19459 OF 2023`** ## **`PETITIONER:`** ``` PULIMANTHODI SAIDALI HAJI P.T., AGED 81 YEARS PROPRIETOR, M/S. P T STORES, 16/297 A,B,C, THOOTHA, MALAPPURAM, PIN - 679357 ``` ``` BY ADVS. ``` ``` MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON ``` ## **`RESPONDENTS:`** ``` 1THE DEPUTY COMMISSIONER OF STATE TAX STATE GODOS & SERVICES TAX DEPARTMENT, MALAPPURAM AT MANJERI, PIN - 676121 2UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 3CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001 4STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETERIAT, THIRUVANANTHAPURAM, PIN - 695001 SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN, Sr.Adv.SRI. SREELAL N. WARRIER-SC ``` ``` THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING: ``` WPC Nos.2469/2023 & conn.cases 20 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4[TH] DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 ``` ## **`WP(C) NO. 19774 OF 2023`** ## **`PETITIONER:`** ``` JOBY JOHN, PROPRIETOR AGED 47 YEARS FRANCHUS AGENCIES, 23/589, 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`**| ||**`SRI. MUHAMED RAFIQ-SPL.GP`**| ``` THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON ``` ``` 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING: ``` WPC Nos.2469/2023 & conn.cases 21 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4[TH] DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 ``` ## **`WP(C) NO. 20441 OF 2023`** ## **`PETITIONER:`** ``` WINS AUTO SALES, 15/293/A, MURYANKARA PINARMUNDA MILMA ROAD, PERINGALA, KUNNATHUNAD, ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER SRI. SHARFUDDIN P.K, PIN - 683565 ``` ``` BY ADVS. ``` ``` K.S.HARIHARAN NAIR HARIMA HARIHARAN G.REMADEVI DHEERAJ SASIDHARAN RAJATH R NATH ``` ## **`RESPONDENTS:`** - **`1 DEPUTY COMMISSIONER, SGST DEPT.,SPECIAL CIRCLE-II, THEVARA, PERUMANOOR P.O, ERNAKULAM, PIN - 682015`** - **`2 ASSISTANT STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE, SGST DEPT., KUNNATHUNADU, ALUVA, SECOND FLOOR, MINI CIVIL STATION, PERUMBAVOOR, PIN - 683542`** - **`3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF INDIA, 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 ADV T.K.RAJESHKUMAR`** ``` SRI. MUHAMED RAFIQ-SPL.GP, Sr.Adv.SRI. SREELAL N. WARRIER-SC ``` ``` THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON ``` ``` 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING: ``` WPC Nos.2469/2023 & conn.cases 22 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH ``` ``` TUESDAY, THE 4[TH] DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 ``` ## **`WP(C) NO. 20559 OF 2023`** ## **`PETITIONER:`** ``` REGAL MEDICALS, XXV/1, JAIHIND MARKET BUILDING, BLOCK- A, M.O. ROAD, THRISSUR, PIN: 680 001, REPRESENTED BY ITS MANAGING PARTNER, P. A. SADATH. BY ADVS. S.ANIL KUMAR (TRIVANDRUM) SAJU.K.PERUTTY SABU C.J RAHUL A. ``` ## **`RESPONDENTS:`** - **`1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, FOURTH CIRCLE, POOTHOLE, THRISSUR, PIN - 680004`** - **`2 UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001`** - **`3 STATE OF KERALA,REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADVS. K.VIJAYAN SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN,`** ``` THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING: ``` WPC Nos.2469/2023 & conn.cases 23 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 4[TH] DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 ``` ## **`WP(C) NO. 20704 OF 2023`** ## **`PETITIONER:`** ``` ALFA ARCHITECTURAL SYSTEMS 17/1760-H, M.P.K. BUILDING, MUTHALAKULAM, KOZHIKODE, KERALA REPRESENTED BY ITS MANAGING PARTNER SAJAL MOHAMED T.P.M, PIN - 673001 ``` ``` BY ADVS. ``` ``` M.K.HAJARA C.RAMACHANDRAN HOWLATH JAHAN ``` ## **`RESPONDENTS:`** - **`1 STATE TAX OFFICER,TAX PAYER SERVICES CIRCLE, CHALAPPURAM STATE GOODS AND SERVICES TAX DEPARTMENT, G.S.T. COMPLEX JAWAHAR NAGAR, KOZHIKODE, PIN - 673006`** - **`2 STATE TAX OFFICER, (WORKS CONTRACT) OFFICE OF THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPT., KOZHIKODE-., PIN - 673001`** - **`3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRYOF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001`** - **`4 THE CENTRAL BOARD OF INDIRECT TAXES &AMP CUSTOMS REPRESNETED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI -110001, PIN - 110001`** - **`5 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001`** ``` BY ADVS. ``` ``` K.K.Sethukumar CGC DENNIS VARGHESE SRI. MUHAMED RAFIQ-SPL.GP, Sr.Adv.SRI. SREELAL N. WARRIER-SC ``` ``` THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON ``` ``` 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING: ``` WPC Nos.2469/2023 & conn.cases 24 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH ``` ``` TUESDAY, THE 4[TH] DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 ``` ``` WP(C) NO. 21074 OF 2023 ``` ## **`PETITIONER:`** ``` HINDUSTAN PLYWOODS,AGED 40 YEARS,1,5/1694, ALUVA-MUNNAR ROAD, MARAMPILLY, PERUMBAVOOR (REPRESENTED BY THE PARTNER SRI. M.H. RASHEED), PIN - 683547 ``` ``` BY ADVS. ``` - **`K.N.SREEKUMARAN`** ``` P.J.ANILKUMAR (A-1768) ``` ``` N.SANTHOSHKUMAR ``` ## **`RESPONDENTS:`** - **`1 STATE TAX OFFICER-4,STATE GOODS & SERVICES TAX DEPARTMENT,1ST CIRCLE, PERUMBAVOOR, PIN - 683542`** - **`2 DEPUTY COMMISSIONER,ARREAR RECOVERY, TAX PAYER SERVICES, STATE GOODS & SERVICE TAX DEPARTMENT, MINI CIVIL STATION, ALUVA, 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 ADVS.`** - **`THUSHARA JAMES S.KRISHNA AJOY P.B.`** - **`SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN, Sr.Adv.SRI. SREELAL N. WARRIER-SC`** ``` THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 8.11.2023, ``` ``` ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING: ``` WPC Nos.2469/2023 & conn.cases 25 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH ``` ``` TUESDAY, THE 4[TH] DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 21305 OF 2023 ``` ## **`PETITIONER:`** ``` BIJU SEBASTIAN, PROPRIETOR,AGED 35 YEARS M/S SLEEP STYLE, XVI/324A, THEKKATH ARCADE NH ROAD, KARUKUTTY, ANGAMALY- REPRESENTED BY VISHNU R PILLAI POWER OF ATTORNEY HOLDER -VERSUS-, PIN - 683576 BY ADVS. ``` ``` P.S.SOMAN T.RADHAMONY ``` ## **`RESPONDENTS:`** - **`1 STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT, ANGAMALY, ERNAKULAM, PIN - 683572`** - **`2 UNION OF INDIA , REPRESENTED BY THE 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 DEPUTY COMMISSIONER OF STATE TAX (ARREAR RECOVERY) TAX PAYER SERVICES, STATE GOODS & SERVICE TAX DEPARTMENT MINI CIVIL STATION, ALUVA, PIN - 683101 BY ADVS. VISHNU PRADEEP DENNIS VARGHESE, SRI. MUHAMED RAFIQ-SPL.GP, Sr.Adv.SRI. SREELAL N. WARRIER-SC`** ``` THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON ``` ``` 8.11.2023, ALONG WITH WP(C).2469/2023 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING: ``` WPC Nos.2469/2023 & conn.cases 26 ## **`JUDGMENT`** ``` [WP(C) Nos.2469/2023, 3489/2023, 4088/2023, 4363/2023, 5641/2023, 6882/2023, 15524/2023, 15553/2023, 16237/2023, 16479/2023, 16873/2023, 16879/2023, 17724/2023, 17801/2023, 18379/2023, 18870/2023, 19156/2023, 19181/2023, 19459/2023, 19774/2023, 20441/2023, 20559/2023, 20704/2023, 21074/2023, 21305/2023] ``` 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. These writ petitions have been tagged and heard along with W.P.(C) WPC Nos.2469/2023 & conn.cases 27 Nos.31559/2019 and connected matters. The 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 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 WPC Nos.2469/2023 & conn.cases 28 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 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 WPC Nos.2469/2023 & conn.cases 29 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- 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. WPC Nos.2469/2023 & conn.cases 30 All Interlocutory Applications regarding interim matters stand closed. **Sd/- DINESH KUMAR SINGH JUDGE** ``` CSS/JJJ ``` WPC Nos.2469/2023 & conn.cases 31 ## **`APPENDIX OF WP(C) 3489/2023`** ``` PETITIONER EXHIBITS Exhibit P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DTD. 21-12-2021 Exhibit P2COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 19-04-2022 Exhibit P3COPY OF ORDER IN WPC NO. 31157/2022 OF THIS HON'BLE COURT ``` WPC Nos.2469/2023 & conn.cases 32 ## **`APPENDIX OF WP(C) 4088/2023`** |**`PETITIONER EXHIBITS`**|| |---|---| |**`Exhibit P1`**|**`TRUE COPY OF THE ANNUAL RETURN FILED BY THE`**| ||**`PETITIONER IN FORM GSTR 9, DATED 03.01.2020`**| |**`Exhibit P2`**|**`TRUE COPY OF THE NOTICE IN FORM GST ASMT -10`**| ||**`NO.32AAPFG9723M1ZV/ASMT-10/2017-18`**<br>**`DATED`**| ||**`02.11.2020 ISSUED BY THE 1ST RESPONDENT`**| |**`Exhibit P3`**|**`TRUE COPY OF THE DETAILED OBJECTIONS FILED BY`**| ||**`THE PETITIONER ON RECEIPT OF THE NOTICE,`**| ||**`DATED 16.01.2021`**| |**`Exhibit P4`**|**`TRUE COPY OF THE SHOW CAUSE NOTICE`**| ||**`NO.32AAPFG9723M1ZV/2017-18 DATED 20.09.2022`**| ||**`ISSUED BY THE 1ST RESPONDENT`**| |**`Exhibit P5`**|**`TRUE COPY THE ASSESSMENT ORDER PASSED BY THE`**| ||**`1ST RESPONDENT UNDER S.73(1) OF THE SGST/CGST`**| ||**`ACT, 2017, DATED.15 .12.2022`**| WPC Nos.2469/2023 & conn.cases 33 ## **`APPENDIX OF WP(C) 4363/2023`** |**`PETITIONER EXHIBITS`**|| |---|---| |**`Exhibit-P1`**|**`TRUE COPY OF THE MONTHLY RETURN IN FORM GSTR`**| ||**`3B FOR THE MONTH OF MARCH 2018 FILED BY THE`**| ||**`PETITIONER ON 21..10..2019.`**| |**`Exhibit-P2`**|**`TRUE COPY OF THE MONTHLY RETURN IN FORM GSTR`**| ||**`3B FOR THE MONTH OF MARCH 2019 FILED BY THE`**| ||**`PETITIONER ON 28..1..2020.`**| |**`Exhibit-P3`**|**`TRUE COPY OF THE ASSESSMENT ORDER AND THE`**| ||**`SUMMARY OF THE ORDER IN FORM GST DRC 07 FOR`**| ||**`2017-18 DATED 22..8..2022 ISSUED BY THE 1ST`**| ||**`RESPONDENT.`**| |**`Exhibit-P4`**|**`TRUE COPY OF THE ASSESSMENT ORDER AND THE`**| ||**`SUMMARY OF THE ORDER IN FORM GST DRC 07 FOR`**| ||**`2018-19 DATED 19..12..2022 ISSUED BY THE 1ST`**| ||**`RESPONDENT.`**| |**`Exhibit-P5`**|**`TRUE COPY OF THE REPRESENTATION FILED BY THE`**| ||**`PETITIONER BEFORE THE 1ST RESPONDENT ON`**| ||**`10..1..2023.`**| |**`Exhibit-P6`**|**`TRUE COPY OF THE ORDER DATED 10..11..2022 IN`**| ||**`W.P.(C) 24243/2022 OF THIS COURT.`**| WPC Nos.2469/2023 & conn.cases 34 ## **`APPENDIX OF WP(C) 5641/2023`** ``` PETITIONER EXHIBITS Exhibit P1TRUECOPYOFTHEORDER NO.32AANFP9941NIZI/2018-19 DATED 17-10-2022 ISSUED BY THE 1ST RESPONDENT ``` WPC Nos.2469/2023 & conn.cases 35 ## **`APPENDIX OF WP(C) 6882/2023`** ``` PETITIONER EXHIBITS Exhibit p1TRUE COPY OF THE REGISTRATION CERTIFICATE ISSUED TO THE PETITIONER Exhibit P2TRUE COPY OF THE ORDER NO. DRC 07 GSTN 32ANMPN7479B2ZS/2017-18 DATED 16-12-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P3TRUE COPY OF THE PRESS RELEASE ISSUED BY THE CBIC DATED 04-05-2018. Exhibit P4COPY OF THE INTERIM ORDER PASSED BY THIS COURT IN W.P.(C).11086/ 2022 DATED 31-03-2022 ``` WPC Nos.2469/2023 & conn.cases 36 ## **`APPENDIX OF WP(C) 15524/2023`** |**`PETITIONER EXHIBITS`**|| |---|---| |**`Exhibit-P!`**|**`TRUE COPY OF NOTICE IN FORM GST ASMT 10 DATED`**| ||**`30..3..2022 FOR THE YEAR 2017-18 ISSUED BY`**| ||**`THE 1ST RESPONDENT.`**| |**`Exhibit-P2`**|**`TRUE COPY OF NOTICE IN FORM GST ASMT 10 DATED`**| ||**`30..3..2022 FOR THE YEAR 2018-19 ISSUED BY`**| ||**`THE 1ST RESPONDENT.`**| |**`Exhibit-P3`**|**`TRUE COPY OF NOTICE IN FORM GST ASMT 10 DATED`**| ||**`30..3..2022 FOR THE YEAR 2019-20 ISSUED BY`**| ||**`THE 1ST RESPONDENT.`**| |**`Exhibit-P4`**|**`TRUE COPY OF THE REPLY IN FORM GST ASMT 11`**| ||**`DATED 28..4..2022 FOR 2017-18 FILED BEFORE`**| ||**`THE 1ST RESPONDENT.`**| |**`Exhibit-P5`**|**`TRUE COPY OF THE REPLY IN FORM GST ASMT 11`**| ||**`DATED 28..4..2022 FOR 2018-19 FILED BEFORE`**| ||**`THE 1ST RESPONDENT.`**| |**`Exhibit-P6`**|**`TRUE COPY OF THE REPLY IN FORM GST ASMT 11`**| ||**`DATED 28..4..2022 FOR 2019-20 FILED BEFORE`**| ||**`THE 1ST RESPONDENT.`**| |**`Exhibit-P7`**|**`TRUE COPY OF THE RECOVERY NOTICE DATED`**| ||**`20..4..2023 FOR ARREARS OF TAX FOR 2017-18 TO`**| ||**`2019-20 ISSUED BY THE 2ND RESPONDENT.`**| |**`Exhibit-P8`**|**`TRUE COPY OF THE ASSESSMENT ORDER DATED`**| ||**`16..11..2022 ISSUED U/S 73 ALONG WITH SUMMARY`**| ||**`OF THE ORDER IN GST DRC 07 FOR THE YEAR 2017-`**| ||**`18 ISSUED BY THE 1ST RESPONDENT.`**| |**`Exhibit-P9`**|**`TRUE COPY OF THE ASSESSMENT ORDER DATED`**| ||**`16..11..2022 ISSUED U/S 73 ALONG WITH SUMMARY`**| ||**`OF THE ORDER IN GST DRC 07 FOR THE YEAR 2018-`**| ||**`19 ISSUED BY THE 1ST RESPONDENT.`**| |**`Exhibit-P10`**|**`TRUE COPY OF THE ASSESSMENT ORDER DATED`**| ||**`16..11..2022 ISSUED U/S 73 ALONG WITH SUMMARY`**| ||**`OF THE ORDER IN GST DRC 07 FOR THE YEAR 2019-`**| ||**`20 ISSUED BY THE 1ST RESPONDENT.`**| |**`Exhibit-P11`**|**`TRUE COPY OF THE ORDER DATED 10..11..2022 IN`**| ||**`W.P.(C) 24243/2022 OF THIS HON'BLE COURT.`**| WPC Nos.2469/2023 & conn.cases 37 ## **`APPENDIX OF WP(C) 15553/2023`** ``` PETITIONER EXHIBITS Exhibit P1THE TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER TO THE SHOW CAUSE NOTICE Exhibit P2THE TRUE COPY OF THE PROCEEDINGS ISSUED BY THE 1ST RESPONDENT U/S 73 R.W.R 142 OF THE KGST/CGST ACT DATED 29.12.2022 IN ORDER NO- 73-62/ 32AALGFV6169D1Z6/2017-18 Exhibit P3THE TRUE COPIES OF THE RETURNS FOR THE PERIOD OF JANUARY, FEBRUARY AND MARCH 2018 FILED BY THE PETITIONER Exhibit P4THE TRUE COPY OF A CIRCULAR NO.183/15/2022- GST DATED 27.12.2022 ISSUED BY THE DEPARTMENT Exhibit P5THE TRUE COPY OF THE INTERIM ORDER DATED 03.04.2023 OBTAINED IN W.P(C) NO. 10481/2023 PASSED BY THIS HON'BLE COURT ``` WPC Nos.2469/2023 & conn.cases 38 ## **`APPENDIX OF WP(C) 16237/2023`** |**`PETITIONER EXHIBITS`**|| |---|---| |**`Exhibit P1`**|**`COPY OF THE SHOW-CAUSE NOTICE DATED 16-11-`**| ||**`2022 ISSUED BY THE 1ST RESPONDENT`**| |**`Exhibit P2`**|**`COPY OF THE ADJOURNMENT REQUEST DATED 14-12-`**| ||**`2022 FILED BY THE PETITIONER`**| |**`Exhibit P3`**|**`COPY OF THE HEARING NOTICE DATED 12-05-2023`**| ||**`ISSUED BY THE 2ND RESPONDENT`**| |**`Exhibit P4`**|**`COPY OF THE INTERIM ORDER IN WP(C) NO.`**| ||**`20934/2022 DATED 28-06-2022 PASSED BY THE`**| ||**`HON'BLE HIGH COURT OF KERALA`**| WPC Nos.2469/2023 & conn.cases 39 ## **`APPENDIX OF WP(C) 16479/2023`** |**`PETITIONER EXHIBITS`**|| |---|---| |**`Exhibit-P1`**|**`TRUE COPY OF NOTICE IN FORM GST ASMT-10 FOR`**| ||**`2017-18 DATED 18..10..2020 ISSUED BY THE 1ST`**| ||**`RESPONDENT.`**| |**`Exhibit-P2`**|**`TRUE COPY OF THE PURCHASE REPORT FOR 2017-18`**| ||**`EVIDENCING THE CLAIM OF INPUT TAX CREDIT`**| ||**`AVAILED BY THE PETITIONER`**| |**`Exhibit-P3`**|**`TRUE COPY OF THE REPLY DATED 27..11..2020 IN`**| ||**`FORM GST ASMT-11 FILED BY PETITIONER BEFORE`**| ||**`THE 1ST RESPONDENT.`**| |**`Exhibit-P4`**|**`TRUE`**<br>**`COPY`**<br>**`OF`**<br>**`THE`**<br>**`ORDER`**| ||**`NO.32BP0PM4591J2ZE/2017-18 DATED 30..11..2022`**| ||**`AND THE ACCOMPANYING SUMMARY ORDER ISSUED BY`**| ||**`THE 1ST RESPONDENT.`**| |**`Exhibit-P5`**|**`TRUE COPY OF THE RECOVERY NOTICE NO.B2/AR/TPU`**| ||**`NORTH PARAVUR/32BPOPM4591J2ZE/2023-24 DATED`**| ||**`12..5..2023 ISSUED BY THE 2ND RESPONDENT.`**| |**`Exhibit-P6`**|**`TRUE COPY OF THE ORDER DATED 11..11..2022 IN`**| ||**`W.P.(C) 32054/2022 OF THIS HON'BLE COURT.`**| WPC Nos.2469/2023 & conn.cases 40 ## **`APPENDIX OF WP(C) 16873/2023`** ``` PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT PASSED U/S. 73 OF THE GST ACTS FOR THE YEAR 2017-18 DATED 28.02.2022 Exhibit P1(a)TRUE COPY OF THE SUMMERY OF ORDER ISSUED IN FORM GST DRC-07 DATED 28.02.2022 Exhibit P2TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED DATED 03.05.2023 ``` WPC Nos.2469/2023 & conn.cases 41 ## **`APPENDIX OF WP(C) 16879/2023`** |**`PETITIONER EXHIBITS`**|| |---|---| |**`Exhibit P1`**|**`TRUE COPY OF THE ANNUAL RETURN FILED BY THE`**| ||**`PETITIONER IN GSTR 9, DATED 30.01.2020`**| |**`Exhibit P2`**|**`TRUE COPY OF THE NOTICE IN FORM GST ASMT -10`**| ||**`DATED 03.09.2020 ISSUED BY THE 1ST RESPONDENT`**| |**`Exhibit P3`**|**`TRUE COPY OF THE OBJECTIONS FILED BY THE`**| ||**`PETITIONER IN FORM GSTR 11, ON RECEIPT OF`**| ||**`EXT.P-2 NOTICE, DT. 20.10.2020`**| |**`Exhibit P4`**|**`TRUE COPY THE SHOW CAUSE NOTICE ISSUED BY THE`**| ||**`1ST RESPONDENT, DATED 26.08.2022`**| |**`Exhibit P5`**|**`TRUE COPY OF THE ORDER PASSED BY THE 1ST`**| ||**`RESPONDENT UNDER S.73(1) OF THE SGST/CGST`**| ||**`ACT, 2017, DATED 27.12.2022`**| WPC Nos.2469/2023 & conn.cases 42 ## **`APPENDIX OF WP(C) 17724/2023`** ``` PETITIONER EXHIBITS Exhibit P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE PERIOD 2017-18 DTD. 20-07- 2022 Exhibit P2COPY OF ORDER IN WPC NO. 34128/22 OF THIS HON'BLE COURT DTD. 28-10-2022 ``` WPC Nos.2469/2023 & conn.cases 43 ## **`APPENDIX OF WP(C) 17801/2023`** ``` PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE RETURN FILED BY THE PETITIONER FOR THE MONTH OF JULY, 2017 DATED 25.08.2017 ``` |**`Exhibit P1`**|**`TRUE COPY OF THE RETURN FILED BY THE`**<br>**`PETITIONER FOR THE MONTH OF JULY, 2017 DATED`**<br>**`25.08.2017`**| |---|---| |**`Exhibit P1(a)`**|**`TRUE COPY OF THE RETURN FILED BY THE`**| ||**`PETITIONER FOR THE MONTH OF AUG, 20 17 DATED`**| ||**`20.09.2017`**| |**`Exhibit P1(b)`**|**`TRUE COPY OF THE RETURN FILED BY THE`**| ||**`PETITIONER FOR THE MONTH OF SEPT. 2017 DATED`**| ||**`21.10.2017`**| |**`Exhibit P1(c)`**|**`TRUE COPY OF THE RETURN FILED BY THE`**| ||**`PETITIONER FOR THE MONTH OF OCT. 2017 DATED`**| ||**`13.11.2017`**| |**`Exhibit P1(d)`**|**`TRUE COPY OF THE RETURN FILED BY THE`**| ||**`PETITIONER FOR THE MONTH OF NOV. 2017 DATED`**| ||**`11.12.2017`**| |**`Exhibit P1(e)`**|**`TRUE COPY OF THE RETURN FILED BY THE`**| ||**`PETITIONER FOR THE MONTH OF DEC. 2017 DATED`**| ||**`20.01 .2018`**| |**`Exhibit P1(f)`**|**`TRUE COPY OF THE RETURN FILED BY THE`**| ||**`PETITIONER FOR THE MONTH OF JAN.2018 DATED`**| ||**`14.02.2018`**| |**`Exhibit P1(g)`**|**`TRUE COPY OF THE RETURN FILED BY THE`**| ||**`PETITIONER FOR THE MONTH OF FEB. 2018 DATED`**| ||**`22.03.2018`**| |**`Exhibit P1(h)`**|**`TRUE COPY OF THE RETURN FILED BY THE`**| ||**`PETITIONER FOR THE MONTH OF MAR.2018 DATED`**| ||**`20.04.2018`**| |**`Exhibit P2`**|**`TRUE COPY OF THE ORDER PASSED BY THE 1ST`**| ||**`RESPONDENT DATED 25.02.2022`**| |**`Exhibit P3`**|**`TRUE COPY OF THE ORDER PASSED BY THE 2ND`**| ||**`RESPONDENT IN APPEAL DATED 29.04.2023`**| WPC Nos.2469/2023 & conn.cases 44 ## **`APPENDIX OF WP(C) 18379/2023`** ``` PETITIONER EXHIBITS Exhibit P1COPY OF THE ORDER DATED 22-10-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P2COPY OF THE RECTIFICATION PETITION DATED 02- 06-2023 SUBMITTED BY THE PETITIONER ``` WPC Nos.2469/2023 & conn.cases 45 ## **`APPENDIX OF WP(C) 18870/2023`** ``` PETITIONER EXHIBITS Exhibit P1COPY OF SHOW CAUSE NOTICE UNDER SECTION 73 (1) ISSUED BY THE 1ST RESPONDENT DTD. 22-02- 2022 Exhibit P2COPY OF ORDER IN WPC NO. 30146/22 OF THIS HON'BLE COURT DTD. 23-09-2022 ``` WPC Nos.2469/2023 & conn.cases 46 ## **`APPENDIX OF WP(C) 19156/2023`** |**`PETITIONER EXHIBITS`**|| |---|---| |**`Exhibit P1`**|**`TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73`**| ||**`OF THE GST ACTS FOR 2018-19 DATED: 26.09.2022`**| |**`Exhibit P1(a)`**|**`TRUE COPY OF THE SUMMERY OF ORDER U/S. 73 OF`**| ||**`THE GST ACTS FOR 2018-19 DATED: 27.09.2022`**| |**`Exhibit P1(b)`**|**`TRUE COPY OF THE ORDER/RECOVERY NOTICE ISSUED`**| ||**`IN FORM GST DRC-07 FOR 2018-19 DATED:`**| ||**`27.09.2022`**| |**`Exhibit P2`**|**`TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73`**| ||**`OF THE GST ACTS FOR 2019-20 DATED: 26.09.2022`**| |**`Exhibit P2(a)`**|**`TRUE COPY OF THE SUMMERY OF ORDER U/S. 73 OF`**| ||**`THE GST ACTS FOR 2019-20 DATED: 27.09.2022`**| |**`Exhibit P2(b)`**|**`TRUE COPY OF THE ORDER/RECOVERY NOTICE ISSUED`**| ||**`IN FORM GST DRC-07 FOR 2019-20 DATED:`**| ||**`27.09.2022`**| |**`Exhibit P3`**|**`TRUE COPY OF THE RECOVERY NOTICE ISSUED BY`**| ||**`THE SECOND RESPONDENT FOR THE YEAR 2018-19`**| ||**`DATED: 02.06.2023`**| |**`Exhibit P3(a)`**|**`TRUE COPY OF THE RECOVERY NOTICE ISSUED BY`**| ||**`THE SECOND RESPONDENT FOR THE YEAR 2019-20`**| ||**`DATED: 02.06.2023`**| |**`Annexure A`**|**`A true copy of the judgment in Eicher Motors`**| ||**`Ltd v Union of India, 1999 (106) E.L.T. 3`**| ||**`(SC)`**| WPC Nos.2469/2023 & conn.cases 47 ## **`APPENDIX OF WP(C) 19181/2023`** |**`PETITIONER EXHIBITS`**|| |---|---| |**`Exhibit P1`**|**`COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT`**| ||**`DTD. 20-04-2022`**| |**`Exhibit P2`**|**`COPY OF REPLY FILED BY THE PETITIONER BEFORE`**| ||**`THE 1ST RESPONDENT DTD. 18-06-2022`**| |**`Exhibit P3`**|**`COPY OF SHOW CAUSE NOTICE ISSUED BY THE 2ND`**| ||**`RESPONDENT DTD. 27-12-2022`**| |**`Exhibit P4`**|**`COPY OF LETTER SUBMITTED BY THE PETITIONER`**| ||**`BEFORE THE 2ND RESPONDENT DTD. 25-01-2023`**| |**`Exhibit P5`**|**`COPY OF LETTER ISSUED BY THE 2ND RESPONDENT`**| ||**`DTD. 24-02-2023`**| |**`Exhibit P6`**|**`COPY OF LETTER SUBMITTED BY THE PETITIONER`**| ||**`BEFORE THE 2ND RESPONDENT DTD. 08-03-2023`**| |**`Exhibit P7`**|**`COPY OF DETAILS OF PERSONAL HEARING ISSUED BY`**| ||**`THE 2ND RESPONDENT DTD. 08-03-2023`**| |**`Exhibit P8`**|**`COPY OF ORDER ISSUED BY THE 2ND RESPONDENT`**| ||**`DTD. 30-03-2022`**| |**`Exhibit P9`**|**`COPY OF ORDER IN FORM GST DRC-07 ISSUED BY`**| ||**`THE 2ND RESPONDENT DTD. 04-04-2023`**| |**`Exhibit P10`**|**`COPY OF ORDER IN WPC NO. 31157/2022 OF THIS`**| ||**`HON'BLE COURT DTD. 30-09-2022`**| WPC Nos.2469/2023 & conn.cases 48 ## **`APPENDIX OF WP(C) 19459/2023`** ``` PETITIONER EXHIBITS Exhibit P1COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 03-01-2022 Exhibit P2COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 03-02-2022 Exhibit P3COPY OF ORDER IN WPC NO. 31157/2022 OF THIS HON'BLE COURT DTD. 30-09-2022 ``` WPC Nos.2469/2023 & conn.cases 49 ## **`APPENDIX OF WP(C) 19774/2023`** |**`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`**| ||**`14-11-2019 FOR THE YEAR 2017-18 BEFORE THE`**| ||**`1ST RESPONDENT`**| |**`Exhibit-P2`**|**`TRUE COPY OF THE ASMT-10 NOTICE DATED 10-07-`**| ||**`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 28-07-`**| ||**`2021 BY 1ST RESPONDENT TO THE PETITIONER.`**| |**`Exhibit-P4`**|**`TRUE COPY OF THE ASSESSMENT ORDER PASSED U/S`**| ||**`73 OF THE GST ACTS, 2017 DEMANDING TAX,`**| ||**`INTEREST AND PENALTY IN FORM GST DRC-07 DATED`**| ||**`17-01-2022 BY 1ST RESPONDENT FOR THE YEAR`**| ||**`2017-18.`**| |**`Exhibit-P5`**|**`TRUE COPY OF NOTIFICATION NO. 49/2019-CENTRAL`**| ||**`TAX DATED 09-10-2019 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 18-05-`**| ||**`2023 DEMANDING TAX, INTEREST AND PENALTY`**| ||**`LEVIED FOR THE YEAR 2017-18 ISSUED BY 3RD`**| ||**`RESPONDENT.`**| WPC Nos.2469/2023 & conn.cases 50 ## **`APPENDIX OF WP(C) 20441/2023`** ``` PETITIONER EXHIBITS Exhibit P1COPY OF THE NOTICE IN FORM GST ASMT-10 DATED 21-06-2021 ISSUED BY THE 1ST RESPONDENT Exhibit P2COPY OF THE REMINDER NOTICE DATED 20-05-2023 ISSUED BY THE 2ND RESPONDENT Exhibit P3COPY OF THE INTERIM ORDER IN WP(C) NO. 18516/2023 DATED 08-06-2023 PASSED BY THE HON'BLE HIGH COURT OF KERALA ``` WPC Nos.2469/2023 & conn.cases 51 ## **`APPENDIX OF WP(C) 20559/2023`** |**`PETITIONER EXHIBITS`**|| |---|---| |**`Exhibit P1`**|**`A COPY OF THE SHOW CAUSE NOTICE DATED 20-08-`**| ||**`2022 ISSUED BY THE 1ST RESPONDENT FOR THE`**| ||**`YEAR 2017-2018.`**| |**`Exhibit P1(a)`**|**`A COPY OF THE SHOW CAUSE NOTICE DATED 07-01-`**| ||**`2023 ISSUED BY THE 1ST RESPONDENT FOR THE`**| ||**`YEAR 2018-2019`**| |**`Exhibit P1(b)`**|**`A COPY OF THE SHOW CAUSE NOTICE DATED 07-01-`**| ||**`2023 ISSUED BY THE 1ST RESPONDENT FOR THE`**| ||**`YEAR 2019-2020`**| |**`Exhibit P2`**|**`A COPY OF NOTIFICATION NO. 52/2020 - CENTRAL`**| ||**`TAX DATED 24-06-2020 ISSUED BY THE 2ND`**| ||**`RESPONDENT`**| |**`Exhibit P3`**|**`A COPY OF NOTIFICATION NO. 19/2021- CENTRAL`**| ||**`TAX DATED 01-06-2021ISSUED BY THE 2ND`**| ||**`RESPONDENT`**| |**`Exhibit P4`**|**`A COPY OF NOTIFICATION NO. 33/2021- CENTRAL`**| ||**`TAX DATED 29-08-2021 ISSUED BY THE 2ND`**| ||**`RESPONDENT`**| |**`Exhibit P5`**|**`A COPY OF THE INTERIM ORDER IN WP(C) NO.`**| ||**`7057/2022 DATED 03-03-2022 PASSED BY THE`**| ||**`HON'BLE HIGH COURT OF KERALA`**| |**`Exhibit P6`**|**`A COPY OF THE INTERIM ORDER DATED 03-01-2023`**| ||**`IN WP(C) NO.42681/2022 ISSUED BY THIS HON'BLE`**| ||**`COURT.`**| WPC Nos.2469/2023 & conn.cases 52 ## **`APPENDIX OF WP(C) 20704/2023`** ``` PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE NOTICE IN FORM GST ASMT-10 DATED 30.06.2020 Exhibit P2TRUE COPY OF THE FORM GST ASMT-II DATED 29.08.2020 Exhibit P3TRUE COPY OF THE REPLY IN PART B DATED 10.01.2022 Exhibit P4TRUE COPY OF THE SHOW CAUSE NOTICE IN FORM GST DRC-01 DATED 24.01.2022 Exhibit P5TRUE COPY OF THE PERSONAL HEARING NOTICE DATED 05.06.2023 ``` WPC Nos.2469/2023 & conn.cases 53 ## **`APPENDIX OF WP(C) 21074/2023`** |**`PETITIONER EXHIBITS`**|| |---|---| |**`Exhibit-P1`**|**`TRUE COPY OF ORDER NO.32AADFH0364F1ZY/2017-18`**| ||**`DATED 29..9..2022 ISSUED BY THE 1ST`**| ||**`RESPONDENT.`**| |**`Exhibit-P2`**|**`TRUE COPY OF THE RECOVERY NOTICE`**| ||**`NO.32AADFH0364F1ZY DATED 6..6..2023 ISSUED BY`**| ||**`THE 2ND RESPONDENT.`**| |**`Exhibit-P3`**|**`TRUE COPY OF THE ORDER DATED 11..11..2022 IN`**| ||**`W.P.(C) 32054/2022 OF THIS HON'BLE COURT`**| WPC Nos.2469/2023 & conn.cases 54 ## **`APPENDIX OF WP(C) 21305/2023`** |**`PETITIONER EXHIBITS`**|| |---|---| |**`Exhibit P1`**|**`TRUE COPY OF THE REGISTRATION CERTIFICATE NO.`**| ||**`32AYRPB1659F21ZK DATED 06-11-2019 ISSUED TO`**| ||**`THE PETITIONER`**| |**`Exhibit P2`**|**`TRUE`**<br>**`COPY`**<br>**`OF`**<br>**`THE`**<br>**`ORDER`**<br>**`NO.`**| ||**`32AYRPB1659F1ZK/2017-18 ALONG WITH DEMAND IN`**| ||**`GST DRC-07 ISSUED BY THE 1ST RESPONDENT DATED`**| ||**`22-10-2022`**| |**`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.`**| ||**`B3/ANGAMALY/32AYRPB1659F1ZK/2023-24 DATED 08-`**| ||**`06-2023 ISSUED BY THE 5TH RESPONDENT`**| WPC Nos.2469/2023 & conn.cases 55 ## **`APPENDIX OF WP(C) 2469/2023`** ``` PETITIONER EXHIBITS Exhibit P1A COPY OF THE NOTICE DATED 04-08-2020 ISSUED BY THE 1ST RESPONDENT IN FORM GST ASMT-10 Exhibit P2A COPY OF THE ORDER DATED 19-01-2022 ISSUED BY THE 1ST RESPONDENT U/S.73 OF THE ACT. Exhibit P2(a)A COPY OF THE SUMMARY OF THE ORDER DATED 17- 01-2022. Exhibit P3A COPY OF THE INTERIM ORDER IN WP(C) NO.1604/2023 DATED 18-01-2023 PASSED BY THIS HON'BLE COURT ```