BY AD vs MEERA V.MENON

BY ADV K.R.RAJKUMAR; SRI.MUHAMED RAFIQ-SPL.GP; SRI SREELAL N WARRIER; SRI P R SREEJITH W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -5- THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024, ALONG WITH WP(C).6925/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -6- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946 WP(C) NO. 17709 OF 2023 PETITIONER/S: M/S. THOMSON BAKERS 57-61, INTERNATIONAL SHOPPING MALL MANJADI, THIRUVALLA PATHANAMTHITTA REPRESENTED BY ITS MANAGING PARTNER JAGAN THOMAS, PIN - 689101 BY ADVS. MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 2 3 4 THE SUPERINTENDENT CENTRAL GST & CENTRAL EXCISE THIRUVALLA RANGE, CENTRAL TOWER M.C.ROAD, THIRUVALLA PATHANAMTHITTA, PIN - 689101 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001 SRI.MUHAMED RAFIQ-SPL.GP; SRI SREELAL N WARRIER; SRI P R SREEJITH W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -7- THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024, ALONG WITH WP(C).6925/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -8- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946 WP(C) NO. 18322 OF 2023 PETITIONER/S: MOHAMED SALEEM, AGED 57 YEARS S/O. E.P. MUTHUROWTHER, PROPRIETOR, M/S. EPM TRADERS, 5/296, PUDUNAGARAM P.O, PALAKKAD, PIN - 678503 BY ADVS. MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 2 THE ASSISTANT COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, AUDIT CIRCLE-7, PALAKKAD, PIN - 678001 THE DEPUTY COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, PALAKKAD DIVISION, C R BUILDINGS, METTUPALAYAM STREET, PALAKKAD -678001 BY ADV I.SHEELA DEVI; SRI SREELAL N WARRIER; SRI P R SREEJITH THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024, ALONG WITH WP(C).6925/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -9- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946 WP(C) NO. 23379 OF 2023 PETITIONER/S: M/S.NEERAKKAL LATEX (P) LTD., 8/287, NEERAKKAL, MUTTUCHIRA, KOTTAYAM, REPRESENTED BY ITS MANAGING DIRECTOR, N.J.JAMES, PIN - 686613 BY ADVS. MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 2 3 4 THE SUPERINTENDENT, CENTRAL TAX & CENTRAL EXCISE, PALA RANGE, 3RD FLOOR, MAREENA TOWERS, KATTAKKAYAM ROAD, PALA, KOTTAYAM, PIN - 686575 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS , GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY PRINCIPAL COMMISSIONER (GST), PIN - 110001 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIATE, THIRUVANANTHAPURAM, PIN – 695001 W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -10- BY ADVS. SHRI.V.GIRISHKUMAR, CGC P.R.SREEJITH; SRI.MUHAMED RAFIQ-SPL.GP; SRI SREELAL N WARRIER; THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024, ALONG WITH WP(C).6925/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -11- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946 WP(C) NO. 25105 OF 2023 PETITIONER/S: ASSA ALLAKAPPALLIL PRABHAKARASN ALIAS ASHA A.P AGED 54 YEARS JITHOOS, MUHAMMA P.O., ALAPPUZHA., PIN - 688525 BY ADVS. B.ASHOK SHENOY K.P.MEHABOOB SHERIFF P.S.GIREESH ARJUN R NAIK THEJALAKSHMI R.S. RESPONDENT/S: 1 2 3 4 THE JOINT COMMISSIONER (APPEALS) II STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM., PIN - 691002 THE STATE TAX OFFICER (WORKS CONTRACT) OFFICE OF THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT (WORKS CONTRACT), BSNL BHAVAN, HEAD POST OFFICE ROAD, ALAPPUZHA., PIN - 688001 THE STATE TAX OFFICER (ARREAR RECOVERY) OFFICE OF THE JOINT COMMISSIONER, TAX PAYER SERVICES, STATE GOODS AND SERVICES TAX DEPARTMENT, BSNL BHAVAN, HEAD POST OFFICE ROAD, ALAPPUZHA., PIN - 688001 STATE OF KERALA REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001 W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -12- 5 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NEW DELHI., PIN - 110001 BY ADV K.ARJUN VENUGOPAL; SRI.MUHAMED RAFIQ-SPL.GP; SRI SREELAL N WARRIER; SRI P R SREEJITH THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024, ALONG WITH WP(C).6925/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -13- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946 WP(C) NO. 28648 OF 2023 PETITIONER/S: M/S. NAV BSA ENTERPRISES MAIN ROAD, ANNAMANADA P.O , THRISSUR REPRESENTED BY ITS PARTNER SOPHY BYJU , AGED 54 YEARS, W/O BYJU P. BABY, PIN - 680741 BY ADV SANTHOSH P.ABRAHAM RESPONDENT/S: 1 2 3 4 5 THE SUPERINTENDENT OF CENTRAL GST KODUNGALLUR RANGE, 4 TH FLOOR EDISON FOUR-FIVE, PADAKULAM ROAD, KODUNGALLUR, PIN - 680664 THE COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE O/O THE COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE I.S. PRESS ROAD, ERNAKULAM, KOCHI, PIN - 682018 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY THE PRINCIPAL COMMISSIONER (GST), PIN - 110001 UNION OF INDIA REPRESENTED BY THE SECRETARY TO GOVERNMENT MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK, NEW DELHI, PIN - 110001 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM., PIN – 695001 W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -14- SRI.MUHAMED RAFIQ-SPL.GP; SRI SREELAL N WARRIER; SRI P R SREEJITH THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024, ALONG WITH WP(C).6925/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -15- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946 WP(C) NO. 30573 OF 2023 PETITIONER/S: SAIDALY BABU AGED 46 YEARS SON OF T BAVA SAIDALY PROPRIETOR, ESS BEE PLYWOOD INDUSTRIES, CHOORAKODE, PATTIMOTTOM ERNAKULAM, PIN - 683562 BY ADVS. K.P.PRADEEP SANAND RAMAKRISHNAN HAREESH M.R. T.T.BIJU T.THASMI M.J.ANOOPA RESPONDENT/S: 1 2 3 4 UNION OF INDIA REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK , NEW DELHI, PIN - 110001 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK , NEW DELHI- , REPRESENTED BY ITS CHAIRMAN, PIN - 110001 CHIEF COMMISSIONER OF CENTRAL TAXES [(CGST) & CENTRAL EXCISE)], CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD, COCHIN ERNAKULAM, PIN - 682018 SUPERINTENDENT CENTRAL TAX AND CENTRAL EXCISE, KIZHAKKAMBALAM RANGE, KIZHAKKAMBALAM, ERNAKULAM, PIN - 683562 W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -16- 5 6 7 8 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- REPRESENTED BY ITS ADDITIONAL SECRETARY, PIN - 110001 GOODS AND SERVICES TAX NETWORK EAST WING, 4TH FLOOR, WORLD MARK - 1, AEROCITY, NEW DELHI - REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, PIN - 110037 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM- KERALA, PIN - 695001 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT TAX TOWERS, KILLIPALAM, KARAMANA.P.O. THIRUVANANTHAPURAM, KERALA, PIN – 695002 SRI.MUHAMED RAFIQ-SPL.GP; SRI SREELAL N WARRIER; SRI P R SREEJITH THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024, ALONG WITH WP(C).6925/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -17- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946 WP(C) NO. 4437 OF 2024 PETITIONER/S: PARVATHY R S, AGED 34 YEARS, W/O IMON.T.D, THANISSERY HOUSE, PALLIKUNNU, VARANDARAPPILLY P.O, THRISSSUR, KERALA - 680303. MANAGING PARTNER OF M/S TANISSERY STORES,THANISSERY BUILDING, VARANDARAPPILLY P.O, THRISSSUR, KERALA, PIN - 680303 BY ADV NIFFIN P. KAREEM RESPONDENT/S: 1 2 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANATHAPURAM -695002. REPRESENTED BY GOVERNMENT PLEADER, HIGH COURT OF KERALA, ERNAKULAM, PIN - 682031 JOINT COMMISSIONER, OFFICE OF THE JOINT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KERALA, THIRD FLOOR, STATE GST COMPLEX, POOTHOLE, THRISSUR, PIN - 680004 STATE TAX OFFICER -II, OFFICE OF THE STATE TAX OFFICER -II, DEPARTMENT OF SGST KERALA, CHALAKUDY, PIN – 680307 SRI.MUHAMED RAFIQ-SPL.GP; THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024, ALONG WITH WP(C).6925/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -18- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946 WP(C) NO. 35785 OF 2023 PETITIONER/S: K. PRASAD KINI, AGED 59 YEARS S/O. Y. KRISHNA KINI, PROPRIETOR, MARKET ROAD, SVD BUILDING, KAYAMKULAM, PIN - 690502 BY ADV A.KRISHNAN RESPONDENT/S: 1 2 STATE TAX OFFICER, STATE GOODS & SERVICE TAX DEPARTMENT, MINI CIVIL STATION, KAYAMKULAM, PIN - 690502 THE JOINT COMMISSIONER (APPEALS), STATE GOODS & SERVICE TAX DEPARTMENT, 1ST FLOOR, COLLETORATE, KOTTAYAM, PIN – 686002 SRI.MUHAMED RAFIQ-SPL.GP; THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024, ALONG WITH WP(C).6925/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -19- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946 WP(C) NO. 40082 OF 2022 PETITIONER/S: BIJU VARGHESE, AGED 51 YEARS, PROPRIETOR, M/S. NOVO COMPUTERS, XIX/63, 1ST FLOOR, AFFRA PLAZA, BRDIGE ROAD, ALUVA, ERNAKULAM., PIN - 683101 BY ADV SANTHOSH P.ABRAHAM RESPONDENT/S: 1 2 3 THE SUPERINTENDENT, CENTRAL TAX AND CENTRAL EXCISE, ALUVA RANGE, VATHIATTU TOWER, THOTTAKKATTUKARA, ALUVA, ERNAKULAM., PIN - 683108 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY THE PRINCIPAL COMMISSIONER., PIN - 110001 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001 BY ADVS. SRI.MUHAMED RAFIQ-SPL.GP; SRI SREELAL N WARRIER; SRI P R SREEJITH ADV. P.G. JAYASHANKAR PGJ THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024, ALONG WITH WP(C).6925/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -20- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946 WP(C) NO. 9881 OF 2024 PETITIONER/S: M/S KAYPEE METALS AND ALLOYS PRIVATE LTD XVII/1786, MAIN ROAD, KOLLAM ,REPRESENTED BY ITS MANAGING DIRECTOR, K.P.RAMACHANDAN NAIR, PIN - 691001 BY ADVS. BOBBY JOHN, S.AJAYGHOSH KUMAR FEVITHA K VISWAM RESPONDENT/S: 1 2 3 4 5 UNION OF INDIA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT,FINANCE DEPARTMENT, RAJPATH MARG,CENTRAL SECRETARIAT,NEW DELHI, PIN - 110001 THE ADDITIONAL COMMISSIONER CENTRAL GST & CENTRAL EXCISE, THIRUVANANTHAPURAM P.B.NO.13,GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN - 695001 THE SUPERINTENDENT (ADJUDICATION), O/O THE COMMISSIONER, CENTRAL GST & CENTRAL EXCISE,THIRUVANANTHAPURAM P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN - 695001 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY THE PRINCIPAL COMMISSIONER GST GST POLICY WING, NO.503, B WING, 5THFLOOR, CBIC, HUDCO VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM,NEW DELHI, PIN - 110066 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -21- DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 6 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN – 695002 SRI.MUHAMED RAFIQ-SPL.GP; SRI SREELAL N WARRIER; SRI P R SREEJITH THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024, ALONG WITH WP(C).6925/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -22- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946 WP(C) NO. 10148 OF 2024 PETITIONER/S: UTTOLY GOPALAN SHAJU, AGED 54 YEARS PROPRIETOR, M/S. ARROW COMMUNICATION, 1/322/F, PYRAMID TOWER, KALLUR ROAD, AMBALLUR, THRISSUR, PIN - 680302 BY ADVS. MEERA V.MENON R.SREEJITH K.KRISHNA ACHYUTH MENON PARVATHY MENON PADMANATHAN K.V. RESPONDENT/S: 1 2 3 4 THE STATE TAX OFFICER-3, STATE GOODS & SERVICES TAX DEPARTMENT, IRINJALAKUDA, THRISSUR DISTRICT, THRISSUR, PIN - 680004 STATE TAX OFFICER, TAXPAYER SERVICES CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT, IRINJALAKUDA, THRISSUR, PIN - 680004 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY PRINCIPAL COMMISSIONER (GST), PIN - 110001 W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -23- 5 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADV DENNIS VARGHESE; SRI.MUHAMED RAFIQ-SPL.GP; SRI SREELAL N WARRIER; SRI P R SREEJITH THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024, ALONG WITH WP(C).6925/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -24- J U D G M E N T [WP(C) Nos.6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024] 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. Similar questions of facts and law involved in these writ petitions were W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -25- decided by judgment dated 04.06.2024 in W.P.(C) Nos.31559/2019 and connected matters

2. The operative portion of the judgment reads as follows: “99. The Government had realized the difficulty in the initial rollout 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 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 W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -26- 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 November in each Financial W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -27- 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 30th 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. W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -28- All Interlocutory Applications regarding interim matters stand closed. Sd/- DINESH KUMAR SINGH JUDGE W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -29- APPENDIX OF WP(C) 5437/2023 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 Exhibit P4 Exhibit P5 Exhibit p6 TRUE COPY OF THE REGISTRATION CERTIFICATE ISSUED TO THE PETITIONER : TRUE COPY OF THE ORDER IN FORM GST RFD-06 DATED 19-01-2023 ISSUED BY THE 1ST RESPONDENT REJECTING THE REFUND CLAIM FOR THE MONTH OF JANUARY, 2022 TRUE COPY OF THE ORDER IN FORM GST RFD-06 DATED 19-01-2023 ISSUED BY THE 1ST RESPONDENT REJECTING THE REFUND CLAIM FOR THE MONTH OF FEBRUARY AND MARCH, 2022. TRUE COPY OF THE NOTIFICATION NO.5/2017- CT(RATE) DATED 28-06-2017 ISSUED BY THE 3RD RESPONDENT TRUE COPY OF THE NOTIFICATION NO,9/2017 - CT( RATE) DATED 13.07.2022 ISSUED BY THE 3RD RESPONDENT TRUE COPY OF THE CIRCULAR NO.181/13/2022-GST DATED 10-11-2022 ISSUED BY THE 3RD RESPONDENT W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -30- APPENDIX OF WP(C) 12323/2023 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 A TRUE COPY OF THE NOTICE IN FORM GST ASMT-10 DATED 30.06.2022 TRUE COPY OF THE SHOW CAUSE NOTICE NO: 03/2022-23/GST ISSUED U/S.73 DATED 21.12.2022 A TRUE COPY OF THE REPLY TO THE SHOW CAUSE NOTICE UNDER FORM GST DRC-06 FILED BY THE PETITIONER DATED 23.01.2023 W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -31- APPENDIX OF WP(C) 17709/2023 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 Exhibit P4 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 08-12-2022 COPY OF REPLY FILED BY THE PETITIONER DTD. 04- 01-2023 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DTD. 31-03-2023 COPY OF ORDER IN WPC NO. 34128/22 OF THIS HON’BLE COURT DTD. 28-10-2022 W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -32- APPENDIX OF WP(C) 18322/2023 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 Exhibit P4 Exhibit P5 Exhibit P6 Exhibit P7 COPY OF NOTIFICATION NO. 8/17 ISSUED BY GOVERNMENT OF INDIA, NEW DELHI DTD. 28-06- 2017 COPY OF NOTIFICATION NO. 38/17 ISSUED BY GOVERNMENT OF INDIA, NEW DELHI DTD. 13-10- 2017 COPY OF RESPONDENT DTD. 11-11-2021 INTIMATION ISSUED BY THE 1ST COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 21-12-2021 COPY OF NOTICE TO SHOW CAUSE ISSUED BY THE 1ST RESPONDENT DTD,. 25-02-2022 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 23-01-2023 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 30-01-2023 W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -33- APPENDIX OF WP(C) 23379/2023 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 26-06-2023 COPY OF ORDER IN WPC NO. 31157/22 OF THIS HON’BLE COURT DTD. 30-09-2022 W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -34- APPENDIX OF WP(C) 25105/2023 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 Exhibit P4 Exhibit P5 Exhibit P6 Exhibit P7 COPY ORDER OF TRUE NO.32ANVPP7060R1Z0/2017-18 DATED 29.1.2022 ISSUED BY 2ND RESPONDENT THE TRUE COPY OF THE ORDER IN APPEAL NO.GSTA(ALPY) 41/2022 DATED 15.6.2022 ISSUED BY 1ST RESPONDENT TRUE COPY OF CIRCULAR NO.183/15/2022-GST DATED PRINCIPAL BY (GST), CENTRAL BOARD OF COMMISSIONER INDIRECT TAXES AND CUSTOMS, NEW DELHI

27.12.2022 ISSUED TRUE COPY OF CERTIFICATE DATED 23.6.2023 SUPPLIER, THATTIL OBTAINED AGENCIES, TRICHUR FROM THE TRUE COPY OF CERTIFICATE DATED 23.6.2023 OBTAINED FROM THE SUPPLIER, ANUSHA AGENCIES, OACHIRA TRUE COPY OF NOTICE NO.32ANVPP7060RIZO/2017- 18 DATED 22.5.2023 ISSUED BY 3RD RESPONDENT TO PETITIONER TRUE COPY OF ORDER DATED 5.6.2023 IN W.P.(C) NO.17763 OF 2023 OF THIS HON’BLE COURT W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -35- APPENDIX OF WP(C) 28648/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER IN ORIGINAL NO.01/2023- GST DATED 30-6-2023 ISSUED BY THE 1ST RESPONDENT W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -36- APPENDIX OF WP(C) 30573/2023 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P2(a) Exhibit P3 Exhibit P3(a) Exhibit P4 Exhibit P5 Exhibit P6 Exhibit P7 Exhibit P8 TRUE COPY OF THE REGISTRATION CERTIFICATE IN 32ANZPB5388A1ZY ISSUED ON 17-07-2018 OF THE PETITIONER TRUE COPY OF THE GSTR 3B FOR THE MONTH OF FEBRUARY, 2019 DATED 30/10/2019 TRUE COPY OF THE GSTR 3B FOR THE MONTH OF MARCH, 2019 DATED 30/10/2019 TRUE COPY OF THE GSTR 1 FOR THE MONTH OF FEBRUARY, 2019 DATED 6/5/2019 TRUE COPY OF THE GSTR 1 FOR THE MONTH OF MARCH, 2019 DATED 6/5/2019 TRUE COPY OF THE FORM GST DRC 01A DATED 24- 07-2023 BY THE 3RD RESPONDENT TO THE PETITIONER TRUE COPY OF THE ORDER NO 6/2019-CENTRAL TAX DATED 28-06-2019 ISSUED BY THE GOVERNMENT OF INDIA TRUE COPY OF THE ORDER NO 10/2019-CENTRAL TAX DATED THE GOVERNMENT OF INDIA ISSUED BY 26-12-2019 TRUE COPY OF THE NOTIFICATION NO 15/2020- CENTRAL TAX DATED 23-03-2020 TRUE COPY OF THE INTERIM ORDER DATED 6-09- 2021 IN W.P.(C) NO.18000 OF 2021 GRANTED BY THIS HON’BLE COURT W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -37- APPENDIX OF WP(C) 4437/2024 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 Exhibit P4 Exhibit P5 Exhibit P6 Exhibit P7 Exhibit P8 TRUE COPY OF THE ORDER NO. 32AAJFT6118M1ZX DATED 10/01/2022 ISSUED BY 3RD RESPONDENT. TRUE COPY OF THE APPEAL TO APPELLATE AUTHORITY TRUE COPY OF ORDER IN APPEAL NO. AD320522000744N DATED 31/05/2023 ISSUED BY 2ND RESPONDENT TRUE COPY OF CERTIFICATE ISSUED BY RELIANCE RETAIL (COUNTER PARTY) DATED 24/08/2021 TRUE COPY OF CERTIFICATE ISSUED BY K.V JOSHY & C.K. PAUL DATED 19/08/2021 TRUE COPY OF CERTIFICATE COMBAINES. ISSUED BY SJ TRUE COPY OF CIRCULAR NO. 183/15/2022 -GST DATED 27-12-2022 ISSUED BY CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS TRUE COPY OF JUDGEMENT OF THIS HON’BLE IN WP (C ) NO. 29769 DATED 12/09/2023 W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -38- APPENDIX OF WP(C) 35785/2023 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER, DATED 25.05.2022, (DEFECT NO. 5 ), FOR THE YEAR 2017-18, THE TRUE COPY OF APPEAL ORDER. DATED 06.05.2023 NO . GSTA (ALPY) 19/2023 ISSUED BY 2ND RESPONDENT TRUE COPY OF ORDER PASSED BY THIS HONOURABLE COURT IN W.P..(C) NO.17224/2023 DT. 27.6.2023 W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -39- APPENDIX OF WP(C) 40082/2022 PETITIONER EXHIBITS Exhibit P-1 TRUE COPY OF FORM GST DRC-01 NO. DIN- 20221158T1020022852F DATED 9.11.2022. W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -40- APPENDIX OF WP(C) 9881/2024 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 13.01.2023 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER TRUE COPY OF THE ARGUMENT NOTE DATED 23.06.2023 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT TRUE COPY OF THE SAID ORDER DATED 09.11.2023 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -41- APPENDIX OF WP(C) 10148/2024 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 Exhibit P4 Exhibit P5 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 23-06-2022 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 16-08-2023 COPY OF REAUEST FOR RECTIFICATION FILED BY THE PETITIOENR DTD. 28-02-2024 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 01-03-2024 COPY OF ORDER IN WPC NO. 31157/22 OF THIS HON’BLE COURT DTD. 30-09-2022 W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024 -42- APPENDIX OF WP(C) 6925/2023 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 Exhibit P4 Exhibit P5 A TRUE COPY OF THE LEDGER RECEIPT OF THE PETITIONERS’ FIRM RELATED TO THE FAYAZ TRADERS. A TRUE COPY OF THE FORM GSTR 3 B OF THE PETITIONER FOR THE PERIOD OF JULY 2017-18 A TRUE COPY OF THE FORM GSTR 3B OF THE PETITIONER FOR THE PERIOD OF AUGUST FOR THE FINANCIAL YEAR 2017-18 TRUE A ORDER 32AKTPJ2131L1Z4/2017-18 DATED 01.11.2022 COPY THE OF NO A TRUE COPY OF THE CIRCULAR NO 183/15/2022-GST DATED 27.12.2022