Kerala High Court
New Sabari Roller Flour Mills Pvt. Ltd vs Joint Commissioner Of State Tax on 16 February, 2026
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 1
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 15618 OF 2025
PETITIONER/S:
DHANLAXMI BANK LIMITED,
DHANLAXMI BUILDINGS,NAICKANAL, THRISSUR, REPRESENTED BY
ITS CHIEF FINANCIAL OFFICER,SMT. KAVITHA T.A., PIN -
680001
BY ADVS.
SHRI.ABRAHAM JOSEPH MARKOS
SRI.ISAAC THOMAS
SHRI.ALEXANDER JOSEPH MARKOS
SHRI.JOHN VITHAYATHIL
SRI.V.ABRAHAM MARKOS
RESPONDENT/S:
1 STATE OF KERALA,
REPRESENTED BY THE SECRETARY, DEPARTMENT OF FINANCE,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
2 DEPUTY COMMISSIONER (ADJUDICATION)
TAXPAYER SERVICES DIVISION, OFFICE OF THE JOINT
COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX
DEPARTMENT, POOTHOLE P.O., THRISSUR, PIN - 680004
3 DEPUTY COMMISSIONER (INTELLIGENCE)
OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE),
ASRAMAM, KOLLAM, PIN - 691002
FOR R1 BY SRI. MOHAMMED RAFIQ, GOVT. PLEADER
SRI. P.R. SREEJITH, SC
SRI. P.T.DINESH SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 3332 OF 2025
PETITIONER/S:
SHANIMA SHARAFUDEEN,
AGED 52 YEARS
PROPRIETOR ‘M/S MENMA FOOD PRODUCTS', MEKONG,
RAMANKULANGARA, KAVANADU P.O, KOLLAM DISTRICT, AGED 52
YEARS , RESIDING AT PARAMBIL HOUSE, KUREEPUZHA WEST ,
KAVANADU PO, KOLLAM DISTRICT, PIN - 691003
BY ADVS.
SHRI.BOBBY JOHN
SRI.S.AJAYGHOSH KUMAR
SMT.SANGEETHA S.KAMATH
RESPONDENT/S:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, FINANCE
DEPARTMENT, RAJPATH MARG, CENTRAL SECRETARIAT, NEW
DELHI, PIN - 110001
2 THE DEPUTY COMMISSIONER, TPS DIVISION, KOLLAM
SGST DEPARTMENT, KOLLAM, ASRAMAM P.O., KOLLAM,, PIN -
691002
3 THE DEPUTY COMMISSIONER (INTELLIGENCE) IN CHARGE,
KOLLAM
O/O DEPUTY COMMISSIONER (INTELLIGENCE), SGST
DEPARTMENT, ASRAMAM P.O., KOLLAM DISTRICT, PIN - 691002
4 THE SUPERINTENDENT, CGST DEPARTMENT, KOTTAYAM RANGE
O/O THE ASSISTANT COMMISSIONER, CENTRAL TAX & CENTRAL
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 3
EXCISE, KOLLAMDIVISION, KOLLAM DISTRICT, PIN - 691003
5 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
DEPARTMENT
9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695002
6 THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE,
THIRUVANANTHAPURAM
P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM,, PIN - 695001
7 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST
POLICY WING, NO.503, B LWING, 5TH FLOOR, CBIC, HUDCO
VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW
DELHI, PIN - 110066
SRI. P.R. SREEJITH, SC
SRI. P.T.DINESH SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 4442 OF 2025
PETITIONER/S:
USHA KUMARI AMMA.K
AGED 44 YEARS
PROPRIETOR ‘M/S EURO OVERSEAS EDUCATION
CONSULTANTS', 2ND FLOOR, 17/3436, BISHOP JEROM NAGAR,
KOLLAM, RESIDING AT CHAMOTHIL HOUSE, PAMPALIL,
PERINADU, KOLLAM DISTRICT, PIN - 691601
BY ADVS.
SHRI.BOBBY JOHN
SRI.S.AJAYGHOSH KUMAR
SHRI.VENKIDESWARAN.S
SMT.SANGEETHA S.KAMATH
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, FINANCE
DEPARTMENT, RAJPATH MARG, CENTRAL SECRETARIAT, NEW
DELHI, PIN - 110001
2 THE INTELLIGENCE OFFICER, SGST DEPARTMENT, MAVELIKARA
MINI CIVIL STATION, MAVELIKARA, PIN - 691101
3 THE STATE TAX OFFICER, TAX PAYER SERVICE CIRCLE, SGST
DEPARTMENT, KOLLAM WEST,
SGST COMPLEX, ASRAMAM P.O.,KOLLAM DISTRICT, PIN -
691002
4 THE ASSISTANT COMMISSIONER, INVESTIGATION BRANCH -I,
SGST DEPARTMENT, KOLLAM,
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 5
ASRAMAM P.O, KOLLAM DISTRICT, PIN - 691001
5 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
DEPARTMENT
9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695002
6 THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE,
THIRUVANANTHAPURAM
P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM, PIN - 695001
7 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST
POLICY WING, NO.503, B L WING, 5TH FLOOR, CBIC, HUDCO
VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW
DELHI, PIN - 110066
BY ADVS.
SHRI.K.ARJUN VENUGOPAL, CGC
SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 6
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 5020 OF 2025
PETITIONER/S:
ALBI KUNJUKRISHNAN NADAR,
AGED 62 YEARS
ALBI KUNJUKRISHNAN NADAR PROPRIETOR ‘VARIETY
MARBLES', K.P.XVII/904A, KILLI, KATTAKADA, KULATHUMMAL,
THIRUVANANTHAPURAM, RESIDING AT ANEESH NIVAS, MYLAKKARA
P.O., VTC, KALLIKAD P.O., MYLAKKARA, NEYYATTINKARA,
THIRUVANANTHAPURAM DISTRICT, PIN - 695572
BY ADVS.
SHRI.BOBBY JOHN
SRI.S.AJAYGHOSH KUMAR
SMT.SANGEETHA S.KAMATH
RESPONDENT/S:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, FINANCE
DEPARTMENT, RAJPATH MARG, CENTRAL SECRETARIAT, NEW
DELHI, PIN - 110001
2 THE DEPUTY COMMISSIONER ADJUDICATION-II,
THIRUVANANTHAPURAM
O/O THE JOINT COMMISSIONER, TAX PAYER SERVICES, SGST
DEPARTMENT, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM,
PIN - 695002
3 THE DEPUTY COMMISSIONER OF STATE TAX (ENFORCEMENT),
SGST DEPARTMENT, THIRUVANANTHAPURAM,
NEW PUBLIC OFFICE BUILDING, THIRUVANANTHAPURAM, PIN -
695033
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 7
4 THE ASSISTANT COMMISSIONER( INTELLIGENCE), SPECIAL
SQUAD NO. IV, SGST DEPARTMENT, THIRUVANANTHAPURAM
2ND FLOOR, REVENUE COM-PLEX, PUBLIC OFFICE BUILDING,
OPPOSITE TO MUSEUM, VIKSHANAM P.O., THIRUVANANTHAPURAM
P.O.,, PIN - 695033
5 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA
P.O., THIRUVANANTHAPURAM, PIN - 695002
6 THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE,
THIRUVANANTHAPURAM
P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM,, PIN - 695001
7 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST
POLICY WING, NO.503, B L WING, 5TH FLOOR, CBIC, HUDCO
VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW
DELHI, PIN - 110066
BY ADVS.
SMT.M.S.KIRAN, SENIOR PANEL COUNSEL
SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 8
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 5103 OF 2025
PETITIONER/S:
HONEY ROSE VARGHESE
AGED 36 YEARS
D/O. VARGHESE THOMAS, FLAT NO.8C, GREAT WATER
APARTMENT, ELANJIKAYA ROAD, ALUVA, ERNAKULAM, PIN -
683101
BY ADV SHRI.AKHIL SURESH
RESPONDENT/S:
1 STATE OF KERALA
, REPRESENTED BY THE SECRETARY TO THE GOVERNMENT, TAXES
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
2 THE STATE TAX OFFICER (INTELLIGENCE)
OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE), STATE
GOODS AND SERVICE TAX DEPARTMENT, ALAPPUZHA, PIN -
688001
3 THE ASSISTANT COMMISSIONER
TAXPAYER SERVICES CIRCLE, ALUVA, ERNAKULAM, PIN -
683101
4 THE STATE TAX OFFICER
TAXPAYER SERVICES CIRCLE, ALUVA, ERNAKULAM, PIN -
683101
FOR R1 BY SRI. MOHAMMED RAFIQ, GOVT. PLEADER
SRI. P.R. SREEJITH, SC
SRI. P.T.DINESH SC
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 9
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 10
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 5604 OF 2025
PETITIONER/S:
JOHNSON DIVAKARAN,
AGED 57 YEARS
PROPRIETOR ‘VAZHIYORAKKADA, KILIMANOOR,
THIRUVANANTHAPURAM, AGED 57 YEARS, S/O DIVAKARAN,
RESIDING AT KARTHIKA, ANANNDANMUKKU, ADAYAMAN P.O.
THATTAHUMALA THIRUVANANTHAPURAM DISTRICT, PIN - 695614
BY ADVS.
SHRI.BOBBY JOHN
SRI.S.AJAYGHOSH KUMAR
SMT.SANGEETHA S.KAMATH
RESPONDENT/S:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, FINANCE
DEPARTMENT, RAJPATH MARG, CENTRAL SECRETARIAT, NEW
DELHI, PIN - 110001
2 THE DEPUTY COMMISSIONER OF STATE TAX, TAX PAYER SERVICE
DIVISION, KAZHAKOOTAM
SGST DEPARTMENT, KARAMANA P.O, THIRUVANANTHAPURAM
DISTRICT, PIN - 695002
3 THE DEPUTY COMMISSIONER (INTELLIGENCE), SGST
DEPARTMENT, KOLLAM,
THE DEPUTY COMMISSIONER (INTELLIGENCE), SGST
DEPARTMENT, KOLLAM, PIN - 691002
4 THE ASSISTANT COMMISSIONER( INTELLIGENCE), SPECIAL
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 11
SQUAD NO. IV, SGST DEPARTMENT, THIRUVANANTHAPURAM
2ND FLOOR, REVENUE COM-PLEX, PUBLIC OFFICE BUILDING,
OPPOSITE TO MUSEUM, VIKSHANAM P.O., THIRUVANANTHAPURAM
P.O., PIN - 695033
5 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
DEPARTMENT,
9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695002
6 THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE,
THIRUVANANTHAPURAM
P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM,, PIN - 695001
7 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST
POLICY WING, NO.503, B L WING, 5TH FLOOR, CBIC, HUDCO
VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW
DELHI, PIN - 110066
BY ADV SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 12
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 5708 OF 2025
PETITIONER/S:
M/S B.B.ASSOCIATES,
AGED 52 YEARS
14/1303-1304, KOCHUPILAMMOODU, MUNDACKAL, KOLLAM
DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, BENZE
JOHN, RESIDING AT BIJU BHAVAN, VELIYAM WEST P.O,
KOTTARAKKARA, KOLLAM DISTRICT, PIN - 691540
BY ADVS.
SHRI.BOBBY JOHN
SRI.S.AJAYGHOSH KUMAR
SMT.SANGEETHA S.KAMATH
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, FINANCE
DEPARTMENT, RAJPATH MARG, CENTRAL SECRETARIAT, NEW
DELHI,, PIN - 110001
2 THE DEPUTY COMMISSIONER , TAX PAYER SERVICE DIVISION,
KOLLAM
SGST DEPARTMENT, ASRAMAM P.O., KOLLAM DISTRICT,, PIN -
691002
3 THE DEPUTY COMMISSIONER (INTELLIGENCE),
SGST DEPARTMENT, KOLLAM, ASRAMAM P.O., KOLLAM, PIN -
691002
4 THE ASSISTANT COMMISSIONER( INTELLIGENCE), KOLLAM
SGST DEPARTMENT, ASRAMAM P.O., KOLLAM DISTRICT, PIN -
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 13
691002
5 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
DEPARTMENT
, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695002
6 THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE,
THIRUVANANTHAPURAM
P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM,, PIN - 695001
7 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST
POLICY WING, NO.503, B L WING, 5TH FLOOR, CBIC, HUDCO
VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW
DELHI, PIN - 110066
BY ADV SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 14
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 6270 OF 2025
PETITIONER/S:
MUTHURAMALINGAM,
AGED 42 YEARS
PROPRIETOR, M/S.BINS FOOD PRODUCTS, PEOPLES NAGAR-404,
JASMINE VILLA, PATTATHANAM, KOLLAM, RESIDING AT ELAIND
HOUSE, PALAYATHODU, VADAKKEVILA.P.O., KOLLAM DISTRICT,
PIN - 691010
BY ADVS.
SHRI.BOBBY JOHN
SRI.S.AJAYGHOSH KUMAR
SMT.SANGEETHA S.KAMATH
RESPONDENT/S:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, FINANCE
DEPARTMENT, RAJPATH MARG, CENTRAL SECRETARIAT, NEW
DELHI, PIN - 110001
2 THE STATE TAX OFFICER, TPS CIRCLE, KOLLAM EAST
SGST DEPARTMENT, ASRAMAM P.O. ,KOLLAM DISTRICT, PIN -
691002
3 THE INTELLIGENCE OFFICER, INTELLIGENCE UNIT, KOLLAM
SGST DEPARTMENT, KOLLAM, ASRAMAM.P.O., KOLLAM,, PIN -
691002
4 THE STATE TAX OFFICER, INVESTIGATION BRANCH-I, KOLLAM
SGST DEPARTMENT, ASRAMAM.P.O., KOLLAM, PIN - 691002
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 15
5 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
DEPARTMENT
9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695002
6 THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE,
THIRUVANANTHAPURAM
P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM, PIN - 695001
7 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST
POLICY WING, NO.503, B L WING, 5TH FLOOR, CBIC, HUDCO
VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW
DELHI, PIN - 110066
BY ADVS.
SHRI.PRATHEESH PRABHA, CGC
SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 16
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 6732 OF 2025
PETITIONER/S:
KANIYAMMAL CHELLADURAI
AGED 66 YEARS
PROPRIETOR, M/S.MINIKUTTY BEEDI CO., XV/217A, ADOOR,
PATHANAMTHITTA, RESIDING AT 1/57, BHARATHIYAR STREET,
KEEZHATHAMUDAIYARPURAM, MAYAMANKURICHI R.F.
TIURNELVELI, TAMIL NADU,, PIN - 627853
BY ADVS.
SHRI.BOBBY JOHN
SRI.S.AJAYGHOSH KUMAR
SMT.SANGEETHA S.KAMATH
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, FINANCE
DEPARTMENT, RAJPATH MARG, CENTRAL SECRETARIAT, NEW
DELHI, PIN - 110001
2 THE DEPUTY COMMISSIONER, TAX PAYER SERVICE DIVISION,
PATHANAMTHITTA
SGST DEPARTMENT, PATHANAMTHITTA DISTRICT, PIN - 689645
3 THE DEPUTY COMMISSIONER (INTELLIGENCE),KOLLAM
SGST DEPARTMENT, ASRAMAM P.O., KOLLAM, PIN - 691002
4 THE STATE TAX OFFICER, INVESTIGATION BRANCH,KOLLAM
SGST DEPARTMENT, ASRAMAM P.O., KOLLAM DISTRICT, PIN -
691002
5 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 17
DEPARTMENT
9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695002
6 THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE,
THIRUVANANTHAPURAM
P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM,, PIN - 695001
7 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST
POLICY WING, NO.503, B L WING, 5TH FLOOR, CBIC, HUDCO
VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW
DELHI, PIN - 110066
BY ADV SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 18
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 8039 OF 2025
PETITIONER/S:
YAKOBPANDINADAR BALAKRISHNAN,
AGED 54 YEARS
PROPRIETOR, ‘M/S ONAM BEEDI COMPANY' RAMAPURAM,
ALAPPUZHA,RESIDING AT 4/1305, MAIN ROAD,VALLAM,
THIRUNELVELI,TAMIL NADU, PIN - 627809
BY ADVS.
SHRI.BOBBY JOHN
SRI.S.AJAYGHOSH KUMAR
SMT.SANGEETHA S.KAMATH
RESPONDENT/S:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, FINANCE
DEPARTMENT, RAJPATH MARG, CENTRAL SECRETARIAT, NEW
DELHI, PIN - 110001
2 THE DEPUTY COMMISSIONER,TPS DIVISION, CHENGANNUR
SGST DEPARTMENT, MINI CIVIL
STATION,CHENGANNUR,ALAPPUZHA DISTRICT, PIN - 689121
3 THE DEPUTY COMMISSIONER(INTELLIGENC),KOLLAM
O/O THE DEPUTY COMMSIIONER OF STATE TAX
(INTELLIGENCE),SGST DEPARTMENT, BAPUJI NAGAR,
ASRAMAM.P.O., KOLLAM, PIN - 691002
4 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
DEPARTMENT
9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695002
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 19
5 THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE,
THIRUVANANTHAPURAM
P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM, PIN - 695001
6 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST
POLICY WING, NO.503, B L WING, 5TH FLOOR, CBIC, HUDCO
VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW
DELHI, PIN - 110066
BY ADVS.
GOVERNMENT PLEADER
SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 20
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 8283 OF 2025
PETITIONER/S:
M.RAJAKANNNU
AGED 63 YEARS
PROPRIETOR, M/S.SATHEESH BEEDI COMPANY., THAZHAMEL,
ANCHAL, KOLLAM DISTRICT, RESIDING AT DOOR NO.3/162,
MAIN ROAD, VALLOM, SENGOTTAI TALUK, TENKASI DISTRICT,
PIN - 627809
BY ADVS.
SHRI.BOBBY JOHN
SRI.S.AJAYGHOSH KUMAR
SMT.SANGEETHA S.KAMATH
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, FINANCE
DEPARTMENT, RAJPATH MARG, CENTRAL SECRETARIAT, NEW
DELHI, PIN - 110001
2 THE STATE TAX OFFICER, TPS CIRCLE, PUNALUR
SGST DEPARTMENT, MINI CIVIL STATION, PUNALUR,KOLLAM
DISTRICT, PIN - 691305
3 THE INTELLIGENCE OFFICER, INTELLIGENCE UNIT, KOLLAM
SGST DEPARTMENT, ASRAMAM P.O., KOLLAM DISTRICT, PIN -
691002
4 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
DEPARTMENT
9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695002
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 21
5 THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE,
THIRUVANANTHAPURAM
P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM, PIN - 695001
6 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST
POLICY WING, NO.503, B L WING, 5TH FLOOR, CBIC, HUDCO
VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW
DELHI,, PIN - 110066
BY ADV SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 22
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 8585 OF 2025
PETITIONER/S:
DAVID SAMUEL JEBRADURAI
AGED 56 YEARS
WARD NO.8, BUILDING NO.254, POWER HOUSE, PALLIVASAL,
IDUKKI, KERALA, PIN - 685565
BY ADVS.
SHRI. ADITYA UNNIKRISHNAN
SMT.NIVEDITA A.KAMATH
SHRI.HARIKRISHNAN K.U.
SMT.BINISHA BABY
SHRI.ARAVIND RAJAGOPALAN MENON
SHRI.ANIL D. NAIR (SR.)
RESPONDENT/S:
1 THE ADDITIONAL COMMISSIONER
ANTI-EVASION, CENTRAL BOARD OF INDIRECT TAXES AND
CUSTOMS OFFICE OF THE COMMISSIONER, CENTRAL TAX AND
CENTRAL EXCISE, KOCHI COMMISSIONERATE, CENTRAL REVENUE
BUILDING I.S. PRESS ROAD, KOCHI, PIN - 682018
2 THE JOINT COMMISSIONER OF CENTRAL TAX AND CENTRAL
EXCISE
KOCHI COMMISSIONERATE, CENTRAL REVENUE BUILDING I.S.
PRESS ROAD, KOCHI, KERALA, PIN - 682018
BY ADV SRI.P.T.DINESH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 23
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 24
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 8637 OF 2025
PETITIONER/S:
KALLADA RAMAKRISHNAN SURESHKUMAR
M/S. KALLADA TOURS & TRAVELS, NEAR MASS THEATRE,
IRINJALAKKUDA, THRISSUR, PIN - 680125
BY ADVS.
SRI.P.N.DAMODARAN NAMBOODIRI
SHRI. HRITHWIK D. NAMBOOTHIRI
RESPONDENT/S:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NEW DELHI, PIN - 110023
2 PRINCIPAL COMMISSIONER,
GOODS AND SERVICES TAX DEPARTMENT, COCHIN
COMMISSIONERATE, CENTRAL REVENUE BUILDING, I S PRESS
ROAD, COCHIN, PIN - 682018
3 ADDITIONAL COMMISSIONER,
OFFICE OF THE COMMISSIONER, CENTRAL TAX & CENTRAL
EXCISE, CENTRAL REVENUE BUILDING, I S PRESS ROAD,
COCHIN, PIN - 682018
4 ADDITIONAL / JOINT COMMISSIONER
OFFICE OF THE COMMISSIONER, CENTRAL TAX & CENTRAL
EXCISE, CENTRAL REVENUE BUILDING, I S PRESS ROAD,
COCHIN, PIN - 682018
5 SUPERINTENDENT,
ANTI EVASION UNIT,GOODS AND SERVICES TAX
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 25
DEPARTMENT,COCHIN COMMISSIONERATE, CENTRAL REVENUE
BUILDING, I S PRESS ROAD, COCHIN, PIN - 682018
BY ADV SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 26
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 8880 OF 2025
PETITIONER/S:
VANDANMEDU GREEN GOLD CARDAMOM PRODUCERS COMPANY LTD.,
171/XVIII, VGCPC BUILDING, VANDANMEDU P.O., IDUKKI
REPRESENTED BY ITS MANAGING DIRECTOR SRI.SASEENDRA
BABU. K.K., PIN - 685551
BY ADVS.
SHRI. ADITYA UNNIKRISHNAN
SMT.NIVEDITA A.KAMATH
SHRI.BIJU HARIHARAN
SMT.BINISHA BABY
SHRI.ARAVIND RAJAGOPALAN MENON
SHRI.ANIL D. NAIR (SR.)
SHRI.HARIKRISHNAN K.U.
RESPONDENT/S:
1 DEPUTY COMMISSIONER OF STATE TAX,
TAX PAYERS SERVICE DIVISION, OFFICE OF THE STATE GOODS
AND SERVICE TAX DEPARTMENT,IDUKKI,, PIN - 685584
2 DEPUTY COMMISSIONER (AUDIT),
STATE GST DEPARTMENT, THODUPUZHA, IDUKKI, PIN - 685584
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 27
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 8882 OF 2025
PETITIONER/S:
PRIVATE NURSING COLLEGE MANAGEMENT ASSOCIATION OF
KERALA
AGED 65 YEARS
REPRESENTED BY ITS PRESIDENT SAJI.V., REG.NO.T.1059/11,
OLIVE 2A, SFS CYBER PALM, NEAR MGM SCHOOL,
KARIMANAL.P.O., THIRUVANANTHAPURAM, PIN - 695583
BY ADVS.
SHRI.BOBBY JOHN
SRI.S.AJAYGHOSH KUMAR
SHRI.VENKIDESWARAN.S
SMT.SANGEETHA S.KAMATH
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, FINANCE
DEPARTMENT, RAJPATH MARG, CENTRAL SECRETARIAT, NEW
DELHI, PIN - 110001
2 THE DEPUTY COMMISSIONER ADJUDICATION-II,
THIRUVANANTHAPURAM
OFFICE OF THE JOINT COMMISSIONER, TPS DIVISION, SGST
DEPARTMENT, , KARAMANA, THIRUVANANTHAPURAM, PIN -
695002
3 THE DEPUTY COMMISSIONER (INTELLIGENCE), KASARAGOD
,SGST DEPARTMENT, DEVAN ROAD, KANHANGAD, KASARAGOD, PIN
- 671315
4 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 28
DEPARTMENT
9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695002
5 THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE,
THIRUVANANTHAPURAM
THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE,
THIRUVANANTHAPURAM, PIN - 695001
6 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST
POLICY WING, NO.503, B L WING, 5TH FLOOR, CBIC, HUDCO
VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW
DELHI, PIN - 110066
BY ADV SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 29
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 9720 OF 2025
PETITIONER/S:
M/S. MATHRUKA PRACHARANALAYAM LTD.(JANMABHOOMI DAILY),
50/47A, PERANDUR ROAD,ELAMAKKARA, KOCHI,REPRESENTED BY
ITS MANAGING DIRECTOR, P. SIVADASAN. AGED 80 YEARS, PIN
- 682026
BY ADVS.
SHRI.SAGITH KUMAR V.
SMT.DEVAPRIYA S.
RESPONDENT/S:
1 ADDITIONAL DIRECTOR GENERAL
DIRECTORATE GENERAL OF GST INTELLIGENCE KOCHI ZONAL
UNIT, CENTRAL EXICE BHAVAN KATHIRIKADAVU, KALOOR
P.O.,KOCHI, PIN - 682017
2 DEPUTY DIRECTOR (DGGI KOCHI ZONAL UNIT)
OFFICE OF THE ADDITIONAL DIRECTOR GENERAL KOCHI ZONAL
UNIT, CENTRAL EXICE BHAVAN KATHIRIKADAVU, KALOOR P.
O.,KOCHI, PIN - 682017
3 THE COMMISSIONER
CENTRAL TAX & CENTRAL EXCISE, KOCHI CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS KOCHI COMMISSIONERATE,
ERNAKULAM DIVISION 4TH FLOOR, CENTRAL EXCISE BHAVAN,
KATHRIKKADAVU, KOCHI - 17, PIN - 682017
4 ASSISTANT COMMISSIONER,
CENTRAL TAX & CENTRAL EXCISE, KOCHI CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS KOCHI COMMISSIONERATE,
ERNAKULAM DIVISION 4TH FLOOR, CENTRAL EXCISE
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 30
BHAVAN,KATHRIKKADAVU, KOCHI-17, PIN - 682017
BY ADV SRI.R.HARISHANKAR
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 31
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 9965 OF 2025
PETITIONER/S:
ADVENTURE RESORTS AND CRUISES PVT LTD
BUNGLAVIL HOUSE, THOTTAPPILLY. P.O, AMBALAPUZHA,
ALAPPUZHA REPRESENTED BY ITS REGIONAL MANAGER SMT.
RENUKA DEVI. S, PIN - 668561
BY ADVS.
SHRI. ADITYA UNNIKRISHNAN
SMT.NIVEDITA A.KAMATH
SMT.BINISHA BABY
SHRI.ARAVIND RAJAGOPALAN MENON
SMT.SARITHA K.S.
SHRI.ANIL D. NAIR (SR.)
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN -
110001
2 STATE OF KERALA
REPRESENTED BY ITS SECRETARY, COMMERCIAL TAXES,
GOVERNMENT OF KERALA, THIRUVANANTHAPURAM, PIN - 695002
3 THE INTELLIGENCE OFFICER,
INTELLIGENCE UNIT, ALUVA, SGST DEPARTMENT, STATE GST
COMPLEX, BAZAR ROAD, MATTANCHERY, ERNAKULAM, PIN -
682002
4 THE STATE TAX OFFICER
TAXPAYER SERVICES CIRCLE, SGST DEPARTMENT, ALAPPUZHA
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 32
SOUTH, ALAPPUZHA, PIN - 688001
FOR R2 BY SRI. MOHAMMED RAFIQ, GOVT. PLEADER
SRI. P.R. SREEJITH, SC
SRI. P.T.DINESH SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 33
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 10092 OF 2025
PETITIONER/S:
ARULDHAS,
AGED 62 YEARS
S/O.MUTHUSAMY, WEST DIVISION, NAYAMAKAD ESTATE, MUNNAR
P.O, KANNAN DEVAN HILLS, IDUKKI, PIN - 685612
BY ADVS.
SHRI. ADITYA UNNIKRISHNAN
SMT.NIVEDITA A.KAMATH
SMT.BINISHA BABY
SHRI.ARAVIND RAJAGOPALAN MENON
SMT.SARITHA K.S.
SHRI.ANIL D. NAIR (SR.)
RESPONDENT/S:
1 THE ASSISTANT COMMISSIONER
ANTI-EVASION, DEPARTMENT OF REVENUE CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS OFFICE OF THE COMMISSIONER,
CENTRAL TAX AND CENTRAL EXCISE,KOCHI COMMISSIONERATE,
CENTRAL REVENUE BUILDING I.S. PRESS ROAD, KOCHI, PIN -
682018
2 THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL
EXCISE
IDUKKI DIVISION, K.P. VARKEYS MALL, IIND FLOOR, ROTARY
JUNCTION, THODUPUZHA, KERALA, PIN - 685584
BY ADV SRI.P.T.DINESH
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 34
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 35
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 10122 OF 2025
PETITIONER/S:
MICHEAL MARIADAS,
AGED 72 YEARS
MGP/10/1202, COLONY ROAD, MUNNAR P.O, IDUKKI, KERALA,
PIN - 685612
BY ADVS.
SHRI. ADITYA UNNIKRISHNAN
SMT.NIVEDITA A.KAMATH
SMT.BINISHA BABY
SHRI.ARAVIND RAJAGOPALAN MENON
SMT.SARITHA K.S.
SHRI.ANIL D. NAIR (SR.)
RESPONDENT/S:
1 THE ASSISTANT COMMISSIONER,
ANTI-EVASION, DEPARTMENT OF REVENUE CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS OFFICE OF THE COMMISSIONER,
CENTRAL TAX AND CENTRAL EXCISE,KOCHI COMMISSIONERATE,
CENTRAL REVENUE BUILDINGI.S. PRESS ROAD, KOCHI, PIN -
682018
2 THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL
EXCISE
IDUKKI DIVISION, K.P. VARKEYS MALL, IIND FLOOR, ROTARY
JUNCTION, THODUPUZHA, KERALA, PIN - 685584
BY ADV SHRI.ARJUN R NAIK
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 36
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 37
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 10131 OF 2025
PETITIONER/S:
PAULKANI,
AGED 58 YEARS
AYYADURAI, MUNNAR VILLAGE, KANNIMALAI ESTATE, TOP
DIVISION, IDUKKI, PIN - 685612
BY ADVS.
SHRI. ADITYA UNNIKRISHNAN
SMT.NIVEDITA A.KAMATH
SMT.BINISHA BABY
SHRI.ARAVIND RAJAGOPALAN MENON
SMT.SARITHA K.S.
SHRI.ANIL D. NAIR (SR.)
RESPONDENT/S:
1 THE ASSISTANT COMMISSIONER,
ANTI-EVASION, DEPARTMENT OF REVENUE CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS OFFICE OF THE COMMISSIONER,
CENTRAL TAX AND CENTRAL EXCISE,KOCHI COMMISSIONERATE,
CENTRAL REVENUE BUILDING I.S. PRESS ROAD, KOCHI, PIN -
682018
2 THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL
EXCISE
IDUKKI DIVISION, K.P. VARKEYS MALL, IIND FLOOR, ROTARY
JUNCTION, THODUPUZHA,KERALA, PIN - 685584
BY ADV SRI.P.T.DINESH
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 38
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 39
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 10164 OF 2025
PETITIONER/S:
MUTHEMMADATHIL PARAMESWARAN SAJEEV
AGED 68 YEARS
14/723, KUNDALY, S.P.PURAM, IDUKKI, KERALA, PIN -
685617
BY ADVS.
SHRI. ADITYA UNNIKRISHNAN
SMT.NIVEDITA A.KAMATH
SMT.BINISHA BABY
SHRI.ARAVIND RAJAGOPALAN MENON
SMT.SARITHA K.S.
SHRI.ANIL D. NAIR (SR.)
RESPONDENT/S:
1 THE ASSISTANT COMMISSIONER,
ANTI-EVASION, DEPARTMENT OF REVENUE CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS OFFICE OF THE COMMISSIONER,
CENTRAL TAX AND CENTRAL EXCISE, KOCHI COMMISSIONERATE,
CENTRAL REVENUE BUILDING I.S. PRESS ROAD, KOCHI, PIN -
682018
2 THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL
EXCISE
IDUKKI DIVISION, K.P. VARKEYS MALL, IIND FLOOR, ROTARY
JUNCTION, THODUPUZHA, KERALA, PIN - 685584
BY ADV SRI.P.T.DINESH
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 40
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 41
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 10210 OF 2025
PETITIONER/S:
SELVI,
AGED 43 YEARS
W/O.KRISHNAN, GUNDUMALLAY ESTATE MUNNAR P.O, KANNAN
DEVAN HILLS, IDUKKI, PIN - 685612
BY ADVS.
SHRI. ADITYA UNNIKRISHNAN
SMT.NIVEDITA A.KAMATH
SMT.BINISHA BABY
SHRI.ARAVIND RAJAGOPALAN MENON
SMT.SARITHA K.S.
SHRI.ANIL D. NAIR (SR.)
RESPONDENT/S:
1 THE ASSISTANT COMMISSIONER,
ANTI-EVASION, DEPARTMENT OF REVENUE CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS OFFICE OF THE COMMISSIONER,
CENTRAL TAX AND CENTRAL EXCISE, KOCHI COMMISSIONERATE,
CENTRAL REVENUE BUILDING I.S. PRESS ROAD, KOCHI, PIN -
682018
2 THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL
EXCISE
IDUKKI DIVISION, K.P. VARKEYS MALL, IIND FLOOR, ROTARY
JUNCTION, THODUPUZHA,KERALA, PIN - 685584
BY ADV SHRI.ARJUN R NAIK
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 42
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 43
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 10682 OF 2025
PETITIONER/S:
M/S PATHIYOOR FARMERS SERVICE CO-OPERATIVE BANK LTD
NO.1282
1282, KAREELAKULANGARA,ALAPPUZHA DISTRICT, REPRESENTED
BY ITS MANAGING DIRECTOR, MAHALEKSHMI L, RESIDING AT
ONIYAPPURAHU LAKSHMI, PATHIYOR WEST, KEERIKADU P.O.,
ALAPPUZHA DISTRICT, PIN - 690508
BY ADVS.
SHRI.BOBBY JOHN
SRI.S.AJAYGHOSH KUMAR
SMT.SANGEETHA S.KAMATH
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, FINANCE
DEPARTMENT, RAJPATH MARG, CENTRAL SECRETARIAT, NEW
DELHI, PIN - 110001
2 THE DEPUTY COMMISSIONER,TPS DIVISION, CHENGANNUR
SGST DEPARTMENT, 1ST FLOOR, MINI CIVIL STATION,
CHENGANNUR, ALAPPUZHA DISTRICT, PIN - 689121
3 THE DEPUTY COMMISSIONER (INTELLIGENCE), ALAPPUZHA
SGST DEPARTMENT, MINI CIVIL STATION, ALAPPUZHA, PIN -
688013
4 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
DEPARTMENT
9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695002
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 44
5 THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE,
THIRUVANANTHAPURAM
P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM, PIN - 695001
6 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST
POLICY WING, NO.503, B L WING, 5TH FLOOR, CBIC, HUDCO
VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW
DELHI, PIN - 110066
BY ADV SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 45
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 10694 OF 2025
PETITIONER/S:
SABEESH IDUKKAPARAKKA
AGED 53 YEARS
PROPRIETOR AYUSH FABRICS SM ARCADE TAJ ROAD, SM STREET
KOZHIKODE, PIN - 673001
BY ADVS.
SRI.R.JAIKRISHNA
KUM.NARAYANI HARIKRISHNAN
SRI.C.S.ARUN SHANKAR
SHRI.ANISH P.
SHRI.AKHIL SHAJI
RESPONDENT/S:
1 UNION OF INDIA
THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH
BLOCK, NEW DELHI G.P.O., PIN - 110001
2 STATE OF KERALA
REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT,
THIRUVANANTHAPURAM G.P.O., THIRUVANANTHAPURAM, PIN -
695001
3 SUPERINTENDENT
OFFICE OF THE ASSISTANT COMMISSIONER OF AUDIT CENTRAL
TAX AND CENTRAL EXCISE, AUDIT CIRCLE 8 CENTRAL REVENUE
BUILDING MANANCHIRA, KOZHIKODE, PIN - 673001
4 JOINT COMMISSIONER (AUDIT)
CENTRAL TAX & CENTRAL EXCISE (AUDIT), C.R.BUILDING,
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 46
I.S.PRESS ROAD, KOCHI, PIN - 682018
5 JOINT COMMISSIONER
OFFICE OF THE COMMISSIONER CENTRAL TAX AND CENTRAL
EXCISE CENTRAL REVENUE BUILDING MANANCHIRA, KOZHIKODE,
PIN - 673001
6 COMMISSIONER
OFFICE OF THE COMMISSIONER CENTRAL TAX AND CENTRAL
EXCISE CENTRAL REVENUE BUILDING MANANCHIRA, KOZHIKODE,
PIN - 673001
BY ADV SRI.P.T.DINESH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 47
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 11251 OF 2025
PETITIONER/S:
NEW SABARI ROLLER FLOUR MILLS PVT. LTD.
HAVING ITS REGISTERED OFFICE AT KARETTE, VAMANAPURAM
P.O, THIRUVANANTHAPURAM, REPRESENTED BY ITS DIRECTOR,
JAISON LUKOSE, PIN - 695606
BY ADVS.
SHRI.AKHIL SURESH
SMT.KALLIYANI KRISHNA B.
SHRI.AMRITH M.J.
SMT.ISABELL MANOJ
SHRI.RAHUL T.
RESPONDENT/S:
1 JOINT COMMISSIONER OF STATE TAX
INTELLIGENCE & ENFORCEMENT, TAX TOWER, KARAMANA,
THIRUVANANTHAPURAM, PIN - 695002
2 THE JOINT COMMISSIONER OF STATE TAX
TAXPAYER SERVICES, STATE GOODS AND SERVICE TAX
DEPARTMENT, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM,
PIN - 695002
BY ADV GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 48
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 11335 OF 2025
PETITIONER/S:
BHIMA JEWELS PVT. LTD.
DOOR NO.48/1744-D5,D6, D7 & D8, SL TOWER, PONNURUNNI
EAST, CHALIKKAVATTOM, VYTTILA P.O, ERNAKULAM, KERALA
REPRESENTED BY ITS MANAGING DIRECTOR, SRI.ABHISHEK
BHAT., PIN - 682019
BY ADVS.
SHRI. ADITYA UNNIKRISHNAN
SMT.NIVEDITA A.KAMATH
SMT.BINISHA BABY
SHRI.ARAVIND RAJAGOPALAN MENON
SMT.SARITHA K.S.
SHRI.ANIL D. NAIR (SR.)
RESPONDENT/S:
1 THE ASSISTANT DIRECTOR
DIRECTORATE GENERAL OF GST INTELLIGENCE OFFICE OF THE
PRINCIPAL ADDITIONAL DIRECTOR GENERAL KOCHI ZONAL UNIT,
CENTRAL EXCISE BHAVAN KATHRIKADAVU, KALOOR P.O, KOCHI,
PIN - 682017
2 THE ASSISTANT COMMISSIONER
OFFICE OF DEPUTY/ASSISTANT COMMISSIONER CENTRAL TAX AND
CENTRAL EXCISE, KOCHI COMMISSIONERATE, ERNAKULAM
DIVISION 4TH FLOOR, CENTRAL EXCISE BHAVAN,
KATHRIKADAVU, KOCHI, PIN - 682017
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 49
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 50
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 11396 OF 2025
PETITIONER/S:
CARNOUSTIE RESORTS PVT. LTD.
HAVING ITS CORPORATE OFFICE AT MARARIKULAM,
CHENNAVELICHETHY P.O, CHERTHALA, ALAPPUZHA, REPRESENTED
BY ITS AUTHORISED REPRESENTATIVE SABU ABRAHAM, PIN -
689711
BY ADVS.
SHRI.AKHIL SURESH
SMT.KALLIYANI KRISHNA B.
SHRI.AMRITH M.J.
SMT.ISABELL MANOJ
SHRI.RAHUL T.
RESPONDENT/S:
1 THE ASSISTANT COMMISSIONER
AUDIT CIRCLE III, KOTTAYAM, 3RD FLOOR, JOYEES ARCADE,
YMCA ROAD, KOTTAYAM, PIN - 686001
2 THE ASSISTANT COMMISSIONER (AE)
OFFICE OF COMMISSIONER OF CENTRAL TAX AND CENTRAL
EXCISE, P.B NO. 13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM, PIN - 695001
3 THE DEPUTY COMMISSIONER
ALAPPUZHA DIVISION, CENTRAL GST AND CENTRAL EXCISE, 2ND
FLOOR, MATHA ARCADE, NEAR YMCA BRIDGE, ALAPPUZHA, PIN -
688001
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 51
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 52
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 11516 OF 2025
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.
SMT.K.KRISHNA
SHRI.ACHYUTH MENON
SHRI.NIRMAL KRISHNAN
RESPONDENT/S:
1 ASSISTANT COMMISSIONER
CENTRAL TAX & CENTRAL EXCISE, KOTTAYAM DIVISION, 4TH
FLOOR, JOYEES ARCADE, YMCA ROAD, KOTTAYAM ., PIN -
686001
2 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW
DELHI, PIN - 110001
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED
BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT.,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
BY ADV SHRI.P.R.SREEJITH
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 53
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 54
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 11676 OF 2025
PETITIONER/S:
M/S. SOMA HOUSE BOATS PRIVATE LIMITED
15UA, VI/574, CHOWARA,BALARAMAPURAM. P.O,
THIRUVANANTHAPURAM REPRESENTED BY ITS DIRECTOR C.M.
JOSEPH., PIN - 695501
BY ADVS.
SHRI. ADITYA UNNIKRISHNAN
SMT.NIVEDITA A.KAMATH
SMT.BINISHA BABY
SHRI.ARAVIND RAJAGOPALAN MENON
SMT.SARITHA K.S.
SHRI.ANIL D. NAIR (SR.)
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN -
110001
2 STATE OF KERALA
REPRESENTED BY ITS SECRETARY, COMMERCIAL TAXES,
GOVERNMENT OF KERALA, THIRUVANANTHAPURAM, PIN - 695002
3 NTELLIGENCE OFFICER
NTELLIGENCE UNIT NO:4 SGST DEPARTMENT, 2NDFLOOR, SGST
COMPLEX, BAZAR ROAD, MATTANCHERY - ERNAKULAM., PIN -
682002
4 STATE TAX OFFICER
OFFICE OF THE STATE TAX OFFICER SGST DEPARTMENT, TAX
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 55
PAYER SERVICES CIRCLE, GROUND FLOOR, NEYYATTINKARA, PIN
- 695121
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 56
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 12422 OF 2025
PETITIONER/S:
SAJU M.K.
AGED 48 YEARS
PROPRIETOR, M/S. P.C VARATHAPPAN & SONS, 3/409,
OTTUPARA, WADAKKANCHERY, THRISSUR, PIN - 680582
BY ADVS.
SMT.K.KRISHNA
SHRI.ACHYUTH MENON
SHRI.NIRMAL KRISHNAN
RESPONDENT/S:
1 THE STATE TAX OFFICER
TAXPAYER SERVICES CIRCLE, STATE GOODS AND SERVICES TAX
DEPARTMENT, FIRST FLOOR, GOVT. OFFICE BUILDING COMPLEX,
WADAKKANCHERY, THRISSUR, PIN - 680582
2 DEPUTY COMMISSIONER OF SGST
AUDIT TEAM-2, IRINJALAKUDA STATE GOODS AND SERVICES TAX
DEPARTMENT, THRISSUR, PIN - 680121
BY ADV GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 57
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 12504 OF 2025
PETITIONER/S:
JOHNSON GHEEVARGHESE OOMMEN,
AGED 60 YEARS
PROPRIETOR, ‘ST. GREGORIOUS CASHEWS' MOUNT CARMEL
HOUSE, PUTHOOR KOLLAM DISTRICT, PIN - 690507
BY ADVS.
SHRI.BOBBY JOHN
SRI.S.AJAYGHOSH KUMAR
SMT.SANGEETHA S.KAMATH
RESPONDENT/S:
1 STATE OF KERALA,
REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
2 THE STATE TAX OFFICER, TPS CIRCLE, KOTTARAKKARA
SGST DEPARTMENT, KOTTARAKKARA, MINI CIVIL STATION,
KOTTARAKKARA, KOLLAM DISTRICT, PIN - 691506
3 THE STATE TAX OFFICER, AUDIT TEAM 2, AUDIT DIVISION 1 ,
KOLLAM
TAX COMPLEX, ASRAMAM P.O,KOLLAM, PIN - 691002
4 THE DEPUTY COMMISSIONER OF STATE TAX, SPECIAL CIRCLE,
KOTTARAKKARA
MINI CIVIL STATION, KOTTARAKKARA, KOLLAM DISTRICT, PIN
- 691506
5 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 58
DEPARTMENT,
9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695002
6 THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE,
THIRUVANANTHAPURAM
P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM,, PIN - 695001
7 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST
POLICY WING, NO.503, B L WING, 5TH FLOOR, CBIC, HUDCO
VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW
DELHI, PIN - 110066
BY ADV SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 59
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 13067 OF 2025
PETITIONER/S:
M J JOY & CO.,
CONTRACTOR, GF17/1580, MANIKKATH HOUSE,KOITHARA ROAD,
PANAMPALLY NAGAR , ERNAKULAM (REPRESENTED BY ITS
MANAGING PARTNER SRI. M J JOY), PIN - 682036
BY ADVS.
SHRI.REGHUNATHAN V.G.
SRI.P.J.ANILKUMAR (A-1768)
RESPONDENT/S:
1 DEPUTY COMMISSIONER,
STATE GOODS & SERVICE TAX DEPARTMENT TAX PAYER SERVICES
DIVISION ERNAKULAM SOUTH, SGST COMPLEX 3RD FLOOR
PERUMANOOR, PIN - 682015
2 STATE TAX OFFICER (IB),
STATE GOODS AND SERVICE TAX DEPARTMENT, CIVIL STATION,
KOTTAYAM, PIN - 686002
3 DEPUTY COMMISSIONER (INTELLIGENCE)
STATE GOODS & SERVICE TAX DEPARTMENT, CIVIL STATION,
KOTTAYAM, PIN - 686002
4 STATE TAX OFFICER (TPS),
TAX PAYER SERVICES DIVISION, ERNAKULAM SOUTH, SGST
COMPLEX 3RD FLOOR, PERUMANOOR P.O.,ERNAKULAM, PIN -
682015
5 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O,
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 60
THIRUVANANTHAPURAM, PIN - 695002
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 61
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 13261 OF 2025
PETITIONER/S:
M J JOY
AGED 65 YEARS
CONTRACTOR, GF-17/1580, MANIKKATH HOUSE,KOITHARA ROAD,
PANAMPALLY NAGAR , ERNAKULAM, PIN - 682036
BY ADVS.
SHRI.REGHUNATHAN V.G.
SRI.P.J.ANILKUMAR (A-1768)
RESPONDENT/S:
1 DEPUTY COMMISSIONER
STATE GOODS & SERVICE TAX DEPARTMENT TAX PAYER SERVICES
DIVISION ERNAKULAM SOUTH, SGST COMPLEX 3RD FLOOR
PERUMANOOR P.O. ERNAKULAM, PIN - 682015
2 STATE TAX OFFICER(IB)
STATE GOODS AND SERVICE TAX DEPARTMENT, CIVIL STATION,
KOTTAYAM, PIN - 686002
3 DEPUTY COMMISSIONER (INTELLIGENCE)
STATE GOODS & SERVICE TAX DEPARTMENT, CIVIL STATION,
KOTTAYAM, PIN - 686002
4 STATE TAX OFFICER (TPS)
TAX PAYER SERVICES DIVISION ERNAKULAM SOUTH, SGST
COMPLEX 3RD FLOOR PERUMANOOR P.O. ERNAKULAM, PIN -
682015
5 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O,
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 62
THIRUVANANTHAPURAM, PIN - 695002
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 63
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 13290 OF 2025
PETITIONER/S:
SREELEKHA T.S,
AGED 54 YEARS
W/O. SURESH KUMAR R, 7A, SANTI SAVERA, WARRIAM ROAD,
ERNAKULAM, PIN - 682016
BY ADVS.
SHRI.AKHIL SURESH
SMT.KALLIYANI KRISHNA B.
RESPONDENT/S:
1 INTELLIGENCE OFFICER,
INTELLIGENCE UNIT - III, KERALA STATE GOODS AND SERVICE
TAX DEPARTMENT, ERNAKULAM, KUREIKKAL BUILDING,
EDAPPALLY, ERNAKULAM, PIN - 682024
2 THE STATE TAX OFFICER,
TAXPAYER SERVICES CIRCLE, ERNAKULAM CENTRAL AT THEVARA,
SGST DEPARTMENT, PERUMANOOR P.O, ERNAKULAM, PIN -
682015
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 64
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 13773 OF 2025
PETITIONER/S:
VACATION MAKERS PVT. LTD.
INDIA VACATIONS, NEHRU TROPHY FINISHING POINT,
THATTAMPALLY, ALAPPUZHA , REPRESENTED BY ITS AUTHORIZED
REPRESENTATIVE AND MANAGER VEENA M, PIN - 690532
BY ADV SHRI.AKHIL SURESH
RESPONDENT/S:
1 DEPUTY COMMISSIONER (INTELLIGENCE)
OFFICE OF DEPUTY COMMISSIONER(INTELLIGENCE) STATE GOODS
AND SERVICE DEPARTMENT, ALUVA, GROUND FLOOR, SGST
COMPLEX, BAZAR ROAD, MATTANCHERRY, ERNAKULAM, PIN -
682002
2 THE DEPUTY COMMISSIONER
TAXPAYER SERVICES DIVISION, STATE GOODS AND SERVICE
DEPARTMENT BSNL BHAVAN, ALAPPUZHA, PIN - 688001
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 65
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 13913 OF 2025
PETITIONER/S:
M/S. PICKADLY HOUSE BOAT
14/883, NEAR PUNNAMADA FINISHING POINT, AVALOOKUNU P.O,
SOUTH ARYANAD, ALAPPUZHA, KERALA REPRESENTED BY ITS
PARTNER MR.BABU VARGHESE, PIN - 688006
BY ADVS.
SHRI. ADITYA UNNIKRISHNAN
SMT.NIVEDITA A.KAMATH
SMT.BINISHA BABY
SMT.SARITHA K.S.
SHRI.ARAVIND RAJAGOPALAN MENON
SHRI.ANIL D. NAIR (SR.)
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN -
110001
2 STATE OF KERALA
REPRESENTED BY ITS SECRETARY, COMMERCIAL TAXES,
GOVERNMENT OF KERALA, THIRUVANANTHAPURAM, PIN - 695002
3 INTELLIGENCE OFFICER
3.INTELLIGENCE UNIT, ALUVA OFFICE OF THE DEPUTY
COMMISSIONER (INTELLIGENCE), ALUVA GROUND FLOOR, SGST
COMPLEX, BAZAR ROAD, MATTANCHERRY, PIN - 682002
4 STATE TAX OFFICER
4.OFFICE OF THE STATE TAX OFFICER, TAX PAYER SERVICES
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 66
CIRCLE, SGST DEPARTMENT ALAPPUZHA NORTH, ALAPPUZHA-,
PIN - 688001
BY ADV SHRI.C.DINESH, CGC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 67
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 14516 OF 2025
PETITIONER/S:
MANUJA STANY MARIA
PROPRIETRIX, M/S. SHE PHARMACY AND WELLNESS CENTRE,
5/588-N, P. O. JUNCTION TOWN PLAZA, PIRAVOM, ERNAKULAM
DISTRICT, PIN - 686664
BY ADVS.
SRI.P.N.DAMODARAN NAMBOODIRI
SHRI. HRITHWIK D. NAMBOOTHIRI
RESPONDENT/S:
1 STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
2 STATE TAX OFFICER
O/O THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX
DEPARTMENT, MINI CIVIL STATION, MUDAVOOR P.O,
MUVATTUPUZHA, PIN - 686669
3 ASSISTANT STATE TAX OFFICER
TAX PAYER SERVICES CIRCLE, STATE GOODS AND SERVICE TAX
DEPARTMENT, MINI CIVIL STATION, MUDAVOOR P.O,
MUVATTUPUZHA, PIN - 686669
4 AUDIT OFFICER
O/O. THE DEPUTY COMMISSIONER, AUDIT WING, AUDIT
DIVISION-2, AUDIT TEAM-4, KAP COMPLEX, ALUVA, PIN -
683101
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 68
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 69
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 14625 OF 2025
PETITIONER/S:
THE KULASEKHARAPURAM SERVICE COOPERATIVE BANK LIMITED
REPRESENTED BY ITS SECRETARY, KATTILKADAVU POST OFFICE,
KARUNAGAPPALLY, KOLLAM DISTRICT, PIN - 690542
BY ADVS.
SRI.ARUN CHANDRAN
SHRI.D.SOMASUNDARAM
SMT.AMRITA ARUN
SHRI.HARIMOHAN
SMT.HANA KARNOLIA MADONA CYRIL
ASWATHY S MENON
SHRI.JYOTHIKUMAR R.
RESPONDENT/S:
1 THE DEPUTY COMMISSIONER
TAXPAYER SERVICES DIVISION, SGST DEPARTMENT,
KOTTARAKKARA, KOLLAM DISTRICT, PIN - 691506
2 THE DEPUTY COMMISSIONER [INTELLIGENCE]
STATE GOODS AND SERVICES TAX DEPARTMENT, FOURTH FLOOR,
MINI CIVIL STATION, ALAPPUZHA DISTRICT, PIN - 688013
3 THE INTELLIGENCE OFFICER
OFFICE OF THE INTELLIGENCE OFFICER, KERALA STATE GOODS
AND SERVICES TAX DEPARTMENT, GROUND FLOOR, MINI CIVIL
STATION, MAVELIKKARA, ALAPPUZHA DISTRICT, PIN - 690101
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 70
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 71
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 14661 OF 2025
PETITIONER/S:
THE THURAVOOR SERVICE CO OPERATIVE BANK LTD NO E69
THURAVOOR , ANGAMALLY, ERNAKULAM DISTRICT, REPRESENTED
BY ITS SECRETARY, PIN - 683572
BY ADV SHRI.K.J.MANU RAJ
RESPONDENT/S:
1 STATE OF KERALA
REPRESENTED BY ITS SECRETARY, COMMERCIAL TAXES ,
GOVERNMENT OF KERALA THIRUVANANTHAPURAM, KERALA, PIN -
695002
2 THE STATE TAX OFFICER
OFFICE OF THE STATE GOODS AND SERVICES TAX DEPARTMENT,
TAX PAYER SERVICES CIRCLE, ANGAMALLY, ERNAKULAM
DISTRICT, KERALA, PIN - 683572
3 THE INTELLIGENCE OFFICER
OFFICE OF THE INTELLIGENCE OFFICER 2ND FLOOR, MINI
CIVIL STATION MUVATTUPUZHA, ERNAKULAM, KERALA, PIN -
686669
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 72
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 14669 OF 2025
PETITIONER/S:
MARUTHI SUBBARAVU NIKAM
AGED 44 YEARS
PROP:MANOJ MINI JEWELLERY WORKS 1/464,1/646,
SRAMBIKKAL, PALLATHATTACOMPLEX, MULANTHURUTHY
ERNAKULAM, PIN - 682314
BY ADVS.
SHRI.REGHUNATHAN V.G.
SRI.P.J.ANILKUMAR (A-1768)
SHRI.MADHUSOODHANAN V.N.
RESPONDENT/S:
1 DEPUTY COMMISSIONER (ADJUDICATION-III)
O/O THE JOINT COMMISSIONER STATE GOODS & SERVICE TAX
DEPARTMENT TAX PAYER SERVICES DIVISION ERNAKULAM, SGST
COMPLEX 3RD FLOOR PERUMANOOR P.O. ERNAKULAM, PIN -
682015
2 DEPUTY COMMISSIONER (INTELLIGENCE),
STATE GOODS AND SERVICES TAX DEPARTMENT, KURIEKKAL
BUILDING, EDAPPALLY ERNAKULAM, PIN - 682024
3 STATE TAX OFFICER (TAX PAYER SERVICES)
STATE GOODS & SERVICE TAX DEPARTMENT, MINI CIVIL
STATION THRIPPUNITHURA, PIN - 682301
4 STATE TAX OFFICER (INTELLIGENCE)
STATE GOODS & SERVICE TAX DEPARTMENT, SQUAD NO. 5 ,SGST
COMPLEX ,, PERUMANOOR P.O. ERNAKULAM, PIN - 682015
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 73
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 74
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 14757 OF 2025
PETITIONER/S:
KUTTIPARAMBAN MOHANAN ABILASH
AGED 43 YEARS
COCHIN EXPRESS (WHITELINE), NO.XVI/28, KUTTIPARAMBAN
HOUSE, NAYARANGADI, KODASSERY, CHALAKUDY, THRISSUR, PIN
- 670725
BY ADVS.
SHRI.K.N.SREEKUMARAN
SRI.P.J.ANILKUMAR (A-1768)
SHRI.LIJO VARGHESE
RESPONDENT/S:
1 STATE TAX OFFICER
STATE GOODS & SERVICES TAX DEPARTMENT, TAX PAYER
SERVICES CIRCLE, CHALAKUDY, PIN - 680307
2 INTELLIGENCE OFFICER
INTELLIGENCE UNIT-II, KALPETTA, O/O. THE DEPUTY
COMMISSIONER (INT), STATE GOODS & SERVICE TAX
DEPARTMENT, ANAPPARA BUILDING, LEO HOSPITAL ROAD,
KALPETTA, PIN - 673121
BY ADV GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 75
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 14871 OF 2025
PETITIONER/S:
M/S. IMA WELFARE & RESEARCH SOCIETY MANJERI,
IMA HOUSE, MMC XIII/666,VAYAPPARAPADI,
MANJERI,MALAPPURAM,REPRESENTED BY ITS SECRETARY, PIN -
676121
BY ADVS.
SHRI.MATHEW NEVIN THOMAS
SRI.ARUN THOMAS
SMT.KARTHIKA MARIA
SMT.VEENA RAVEENDRAN
SRI.ANIL SEBASTIAN PULICKEL
SHRI.SHINTO MATHEW ABRAHAM
SHRI.KURIAN ANTONY MATHEW
SMT.LEAH RACHEL NINAN
SHRI.KARTHIK RAJAGOPAL
SMT.APARNNA S.
SHRI.NOEL NINAN NINAN
SHRI.ARUN JOSEPH MATHEW
SHRI.ADEEN NAZAR
RESPONDENT/S:
1 JOINT COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE,
KOZHIKODE COMMISSIONERATE, GST BHAVAN,
MANANCHIRA,CALICUT, PIN - 673001
2 ADDITIONAL DIRECTOR,
DIRECTORATE GENERAL OF GST INTELLIGENCE, KOCHI ZONAL
UNIT, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR
P.O,KOCHI, PIN - 682017
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 76
3 SENIOR INTELLIGENCE OFFICER,
DIRECTORATE GENERAL OF GST INTELLIGENCE, KOZHIKODE
REGIONAL UNIT,MAHE HOUSE, PANICKER ROAD, NADAKKAVU
P.O., KOZHIKODE, PIN - 673011
BY ADV N.JAGATH, SC, DIRECTORATE OF REVENUE
INTELLIGENCE - DRI
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 77
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 14961 OF 2025
PETITIONER/S:
ANVITA BUILDERS PRIVATE LIMITED,
3, 64/5397A, CHAMMANY NEST, THAMMANAM, PULLEPADY ROAD,
NEXT SALAFI JUMA MASJID, KATHRIKADAVU, KOCHI,
ERNAKULAM,(REPRESENTED BY ANILKUMAR P G, MANAGING
DIRECTOR, PIN - 682017
BY ADVS.
SHRI.K.N.SREEKUMARAN
SRI.P.J.ANILKUMAR (A-1768)
SHRI.LIJO VARGHESE
RESPONDENT/S:
1 ADDITIONAL COMMISSIONER,
OFFICE OF THE PRINCIPAL COMMISSIONER CENTRAL TAX &
CENTRAL EXCISE, CENTRAL REVENUE BUILDING,I.S PRESS
ROAD, KOCHI, PIN - 682018
2 PRINCIPAL COMMISSIONER,
CENTRAL TAX & CENTRAL EXCISE, CENTRAL REVENUE
BUILDING,I.S PRESS ROAD, KOCHI, PIN - 682018
BY ADV SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 78
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 15178 OF 2025
PETITIONER/S:
UNITAC BUILDERS AND DEVELOPERS,
52/3274 - B, UNITAC ARCADE, OPPOSITE DECATHALON,
THYKOODAM, VYTTILA, ERNAKULAM DISTRICT, KOCHI
REPRESENTED BY ITS MANAGING PARTNER SANTHOSH EAPEN, PIN
- 682019
BY ADV SMT.NISHA JOHN
RESPONDENT/S:
1 ADDITIONAL DIRECTOR DGGI, KOCHI ZONAL UNIT
CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR P.O,
ERNAKULAM DISTRICT, KOCHI, PIN - 682017
2 THE ADDITIONAL COMMISSIONER CENTRAL TAX & CENTAL EXCISE
KOCHI COMMISSIONERATE, CR BUILDING, I.S PRESS ROAD,,
ERNAKULAM DISTRICT, KOCHI, PIN - 682018
3 THE PRINCIPAL COMMISSIONER CENTRAL TAX & CENTRAL EXCISE
KOCHI COMMISSIONERATE, CR BUILDING, I.S. PRESS ROAD,
ERNAKULAM DISTRICT, KOCHI, PIN - 682018
BY ADV SRI.R.HARISHANKAR
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 79
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 15357 OF 2025
PETITIONER/S:
M/S.J.M.J MODERN RICE MILL,
GSTIN 32AEFPM3680R1Z0 ARPOOKARA WEST- P.O, KOTTAYAM,
REPRESENTED BY ITS PROPRIETOR.THOMASMATHEW (REPRESENTED
BY ITS POWER OF ATTORNEY HOLDER SELVIN MATHEW, AGED
38YEARS, S/O.MATHEW THOMAS, RESIDING AT MOONUKANDATHIL
HOUSE, ARPOOKARA.P.O, KOTTAYAM), PIN - 686008
BY ADVS.
SMT.DIVYA RAVINDRAN
SHRI.K.S.HARIHARAN NAIR
SMT.G.REMADEVI
SMT.HARIMA HARIHARAN
SHRI.RAJATH R NATH
SHRI.DHEERAJ SASIDHARAN
RESPONDENT/S:
1 THE JOINT COMMISSIONER OF STATE TAX INTELLIGENCE &
ENFORCEMENT
SGST DEPARTMENT, 1ST FLOOR, TAX TOWERS, KARAMANA,
THIRUVANANTHAPURAM, PIN - 695002
2 THE JOINT COMMISSIONER OF STATE TAX TAXPAYER SERVICES,
OFFICE OF THE ADJUDICATING AUTHORITY, CIVIL STATION,
KOTTAYAM, PIN - 686002
3 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 80
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 81
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 15691 OF 2025
PETITIONER/S:
M/S.ST.MARY'S PADDY PROCESSING,
GSTIN-32AFXPM6322HIZ8 ARPOOKARA WEST, KOTTAYAM,
REPRESENTED BY ITS PROPRIETOR LILLY KUTTY MATHEW, PIN -
686008
BY ADVS.
SMT.DIVYA RAVINDRAN
SHRI.K.S.HARIHARAN NAIR
SMT.G.REMADEVI
SMT.HARIMA HARIHARAN
SHRI.RAJATH R NATH
SHRI.DHEERAJ SASIDHARAN
RESPONDENT/S:
1 THE JOINT COMMISSIONER OF STATE TAX INTELLIGENCE &
ENFORCEMENT,
SGST DEPARTMENT, 1ST FLOOR TAX TOWERS, KARAMANA
THIRUVANANTHAPURAM, PIN - 695002
2 THE JOINT COMMISSIONER OF STATE TAX,
TAXPAYER SERVICES, OFFICE OF THE ADJUDICATING
AUTHORITY, CIVIL STATION, KOTTAYAM, PIN - 686002
3 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM, PIN - 695001
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 82
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 83
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 16352 OF 2025
PETITIONER/S:
PARELIL KOCHU SAKKEER,
AGED 51 YEARS
PROPRIETOR, HOTEL AL REEM,V1/338, NEAR NEDUMBASSERRY
POST OFFICE,KOTTAYI NEDUMBASSERRY, ERNAKULAM, PIN -
683585
BY ADVS.
SMT.K.KRISHNA
SHRI.ACHYUTH MENON
SHRI.NIRMAL KRISHNAN
RESPONDENT/S:
1 STATE TAX OFFICER,
INVESTIGATION BRANCH, STATE GOODS AND SERVICES TAX
DEPT, KALPETTA, WAYANAD, PIN - 673121
2 STATE TAX OFFICER,
STATE GOODS AND SERVICES TAX DEPT,SQUAD NO. 4,
ERNAKULAM AT EDAPPALLY, KOCHI, PIN - 682024
3 ASSISTANT COMMISSIONER (IB),
STATE GOODS AND SERVICES TAX DEPT, OFFICE OF THE DEPUTY
COMMISSIONER OF STATE TAXES (INTELLIGENCE), ANAPPARA
BUILDINGS, LEO HOSPITAL ROAD, KALPETTA, WAYANAD, PIN -
673121
4 DEPUTY COMMISSIONER OF STATE TAX
TAXPAYER SERVICES DIVISION,STATE GOODS AND SERVICES TAX
DEPT,3RD FLOOR, K.A.P. COMPLEX, RAILWAY STATION ROAD,
ALUVA, PIN - 683101
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 84
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 85
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 17091 OF 2025
PETITIONER/S:
M/S. MY ESTATE INFRASTRUCTURES
TC8/1293/5, THIRUMALA , THIRUVANANTHAPURAM, KERALA,
REPRESENTED BY ITS MANAGING PARTNER, PIN - 695006
BY ADVS.
SRI.KURYAN THOMAS
SHRI.M.GOPIKRISHNAN NAMBIAR
SHRI.K.JOHN MATHAI
SRI.JOSON MANAVALAN
SHRI.PAULOSE C. ABRAHAM
SHRI.RAJA KANNAN
SMT.VARSHA S. NAMBIAR
RESPONDENT/S:
1 THE UNION OF INDIA,
REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE),NORTH BLOCK, NEW DELHI, PIN -
110001
2 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
3 DEPUTY COMMISSIONER, TAX PAYERS SERVICES CIRCLE
STATE GOODS AND SERVICES TAX DEPARTMENT, POOJAPPURA,
THIRUVANANTHAPURAM, PIN - 695012
4 DEPUTY COMMISSIONER (AUDIT),
OFFICE OF THE DEPUTY COMMISSIONER (AUDIT), DIVISION-1,
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 86
KAIMANAM, PAPPANAMCODE, THIRUVANANTHAPURAM, PIN -
695018
BY ADV SHRI.VISHNU J., CGC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 87
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 17159 OF 2025
PETITIONER/S:
M/S. P.A. CONSTRUCTIONS,
VIII/369, NEAR KALLADA REGENCY, SANTHIPURAM, THRISSUR,
REPRESENTED BY ITS PARTNER, MR. NILAS. P.A., PIN -
680668
BY ADVS.
SMTG.MINI(1748)
SHRI.A.KUMAR (SR.)
SHRI.P.J.ANILKUMAR
SRI.P.S.SREE PRASAD
SHRI.SATYAJITH K. WARRIER
RESPONDENT/S:
1 THE ASSISTANT COMMISSIONER,
CENTRAL TAX AND CENTRAL EXCISE, CHALAKUDY DIVISION, 2ND
FLOOR, MAJESTIC SQUARE, NEAR CHALAKUDY POST OFFICE,
CHALAKUDY, PIN - 680307
2 THE ASSISTANT COMMISSIONER (AUDIT),
CENTRAL TAX AND CENTRAL EXCISE (AUDIT CIRCLE-6),
CENTRAL EXCISE AUDIT HOUSE, TOWN HALL ROAD, THRISSUR,
CHALAKUDY DIVISION,, PIN - 680020
3 THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE,
KOCHI COMMISSIONERATE, CR BUILDING, IS PRESS ROAD,
COCHIN, PIN - 682018
BY ADV SHRI.SUVIN R.MENON, SENIOR PANEL COUNSEL
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 88
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 89
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 17167 OF 2025
PETITIONER/S:
FREE YOUR MIND SERVICES PVT. LTD.,
48/605, GHJ VJ TOWER, 2ND FLOOR, NH BYPASS, VYTTILA,
KOCHI, ERNAKULAM REPRESENTED BY ITS GENERAL MANAGER,
SMT. SUGITHA K.V., PIN - 682019
BY ADVS.
SMTG.MINI(1748)
SHRI.A.KUMAR (SR.)
SHRI.P.J.ANILKUMAR
SRI.P.S.SREE PRASAD
SHRI.SATYAJITH K. WARRIER
RESPONDENT/S:
1 ADDITIONAL COMMISSIONER (ANTI-EVASION),
CENTRAL TAX AND CENTRAL EXERCISE, KOCHI
COMMISSIONERATE, C.R. BUILDING, I.S. PRESS ROAD, KOCHI,
PIN - 682018
2 COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE,
KOCHI COMMISSIONERATE, C.R. BUILDING, I.S. PRESS ROAD,
KOCHI, PIN - 682018
BY ADV SRI.R.HARISHANKAR
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 90
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 17320 OF 2025
PETITIONER/S:
1 M/S. ZIGMA INTERNATIONAL NETWORKING PVT. LTD,
GOPI VIHAR, T C 13/450, THAMPURANMUKKU, KUNNUKUZHY,
THIRUVANATHAPURAM, REPRESENTED BY ITS MANAGING
DIRECTOR, SRI.JAYACHANDRAKUMAR RAVINDRAN NAIR SUSEELA,
PIN - 695035
2 JAYACHANDRAKUMAR RAVINDRAN NAIR SUSEELA,
PROPRIETOR OF ZIGMA SOLUTIONS,T C 13/450,
THAMPURANMUKKU, KUNNUKUZHY, THIRUVANATHAPURAM, PIN -
695035
BY ADV SRI.TOMSON T.EMMANUEL
RESPONDENT/S:
1 ASSISTANT/DEPUTY/JOINT COMMISSIONER,
CENTRAL TAX AND CENTRAL EXCISE, THIRUVANANTHAPURAM
NORTH DIVISION, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM, PIN - 695001
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI,
REPRESENTED BY ITS UNDER SECRETARY, PIN - 110023
3 PRINCIPAL COMMISSIONER (GST),
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY
OF FINANCE, DEPARTMENT OF REVENUE, GST POLICY WING, NEW
DELHI, PIN - 110023
BY ADV SHRI.P.R.SREEJITH
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 91
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 92
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 17369 OF 2025
PETITIONER/S:
M/S. GENUINE SPICES,
XI/447H, XI/447F, KANJIRAVELIL, PAZHAMTHOTTAM P.O,
ERNAKULAM REPRESENTED BY ITS MANAGING PARTNER JENNY
VARGHESE, PIN - 683565
BY ADVS.
SMTG.MINI(1748)
SHRI.A.KUMAR (SR.)
SHRI.P.J.ANILKUMAR
SRI.P.S.SREE PRASAD
SHRI.SATYAJITH K. WARRIER
RESPONDENT/S:
1 JOINT COMMISSIONER (INTELLIGENCE & ENFORCEMENT)
STATE GOODS AND SERVICES DEPARTMENT, KURIEKKAL
BUILDING, EDAPALLY,ERNAKULAM, PIN - 682024
2 JOINT COMMISSIONER OF TAX PAYER SERVICES
STATE GOODS AND SERVICES TAX DEPARTMENT,POOTHOLE,
THRISSUR, PIN - 680004
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 93
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 17374 OF 2025
PETITIONER/S:
JENNY VARGHESE
AGED 50 YEARS
PROPRIETOR OF M/S KANJIRAVELIL TRADERS,XI/447,
KANJIRAVELIL, PAZHAMTHOTTAM P.O, ERNAKULAM, PIN -
683565
BY ADVS.
SMTG.MINI(1748)
SHRI.A.KUMAR (SR.)
SHRI.P.J.ANILKUMAR
SRI.P.S.SREE PRASAD
SHRI.SATYAJITH K. WARRIER
RESPONDENT/S:
1 JOINT COMMISSIONER (INTELLIGENCE & ENFORCEMENT)
STATE GOODS AND SERVICES DEPARTMENT,KURIEKKAL BUILDING,
EDAPALLY,ERNAKULAM, PIN - 682024
2 JOINT COMMISSIONER OF STATE TAX (TAX PAYER SERVICES)
STATE GOODS AND SERVICES TAX DEPARTMENT,POOTHOLE,
THRISSUR, PIN - 680004
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 94
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 17386 OF 2025
PETITIONER/S:
M/S ADVANCED HAIR RESTORATION INDIA PVT. LTD
14/390/D7, ERNAKULAM BYPASS, MARADU, ERNAKULAM
REPRESENTED BY ITS DIRECTOR, SHRI SHYAM SURENDRAN, PIN
- 682304
BY ADVS.
SMTG.MINI(1748)
SHRI.A.KUMAR (SR.)
SHRI.P.J.ANILKUMAR
SRI.P.S.SREE PRASAD
SHRI.SATYAJITH K. WARRIER
RESPONDENT/S:
1 DEPUTY COMMISSIONER OF STATE TAX (INTELLIGENCE)
STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION
ANNEXE, ALAPPUZHA, PIN - 688013
2 DEPUTY COMMISSIONER OF STATE TAX (ADJUDICATION-2)
TAXPAYER SERVICES, STATE GST DEPARTMENT, GST COMPLEX,
THEVARA, ERNAKULAM, PIN - 682015
3 COMMISSIONER
STATE GOODS AND SERVICES TAX DEPARTMENT,
THIRUVANANTHAPURAM, PIN - 695004
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 95
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 96
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 17462 OF 2025
PETITIONER/S:
CHANDRAVILASAM KUTTAN CHANDRAN,
AGED 49 YEARS
XXIX/125-1,THOTTUPARAMBIL SHOPPING COMPLEX,M C
ROAD,CHENGANACHERRY KOTTAYAM, PIN - 686101
BY ADVS.
SRI.R.SREEJITH
SHRI.PADMANATHAN K.V.
RESPONDENT/S:
1 DEPUTY COMMISSIONER,
TAXPAYER SERVICES DIVISION,STATE GOODS AND SERVICES TAX
DEPARTMENT, CIVIL STATION, 2 ND FLOOR,KOTTAYAM, PIN -
686002
2 THE DEPUTY COMMISSIONER OF STATE TAX (INTELLIGENCE),
INTELLIGENCE UNIT,KERALA STATE GOODS AND SERVICE TAX
DEPARTMENT,KOTTAYAM, PIN - 686002
3 THE COMMISSIONER,
STATE GOODS AND SERVICE TAX DEPARTMENT,TAX TOWER,
KARAMANA,THIRUVANAMTHAPURAM, PIN - 695002
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 97
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 17810 OF 2025
PETITIONER/S:
1 ACCOUNTANTS SERVICE SOCIETY,
3RD FLOOR, AJ TOWER,CATHREDAL JUNCTION,
IRINJALAKKUDA,THRISSUR, KERALA,REPRESENTED BY ITS
SECRETARY, A.R. PADMAKUMAR, PIN - 680121
2 A.R. PADMAKUMAR,
AGED 51 YEARS
ERAVIKAT HOUSE, SOORYA ROAD,CHETTIPARAMBU
WEST,IRINJALAKKUDA, THRISSUR, KERALA, PIN - 680121
BY ADVS.
SRI.SHERRY SAMUEL OOMMEN
SRI.SUKUMAR NAINAN OOMMEN
SMT. SNEHA MARIYA JAMES
SMT.VYDEHI P.
RESPONDENT/S:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE),NO 137, NORTH BLOCK, NEW DELHI,
PIN - 110001
2 STATE OF KERALA
REPRESENTED BY THE SECRETARY TO GOVERNMENT, DEPARTMENT
OF REVENUE SECRETARIAT, THIRUVANANTHAPURAM,KERALA, PIN
- 695001
3 ADDITIONAL COMMISSIONER,
CENTRAL TAX AND CENTRAL EXCISE,KOCHI
COMMISSIONERATE,CENTRAL REVENUE BUILDING,IS PRESS ROAD,
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 98
KOCHI, PIN - 682018
4 ADDITIONAL COMMISSIONER,
CENTRAL TAX AND CENTRAL EXCISE & CUSTOMS,KOCHI
COMMISSIONERATE,CENTRAL REVENUE BUILDING, IS PRESS
ROAD, KOCHI, PIN - 682018
5 SUPERINTENDENT
CENTRAL TAX AND CENTRAL EXCISE,ANTI-EVASION
UNIT,THRISSUR DIVISION,OFFICE OF THE ASSISTANT
COMMISSIONER, STATE GST DEPARTMENT, CIVIL STATION,
IRINJALAKUDA ,THRISSUR, PIN - 680125
6 SUPERINTENDENT,
CENTRAL TAX AND CENTRAL EXCISE,ANTI-EVASION UNIT,KOCHI
COMMISSIONERATE,CENTRAL REVENUE BUILDING,IS PRESS ROAD,
KOCHI, PIN - 682018
BY ADVS.
SHRI.K.ARJUN VENUGOPAL, CGC
SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 99
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 18102 OF 2025
PETITIONER/S:
M/S. GKMEN MARKETING SERVICES LLP
41/4108-C3, KURIAN TOWER, OPPOSITE SARITHA THEATRE
COMPLEX, BANERJI ROAD, ERNAKULAM, KOCHI, REPRESENTED BY
ITS DESIGNATED PARTNER, MANOJ JACOB, PIN - 682018
BY ADVS.
SMT.SREELEKSHMI BEN
SRI.JOSE JACOB
SHRI.JAZIL DEV FERDINANTO
SMT.ANNE MARIA MATHEW
SMT.ANJALY ANN JOSEPH
RESPONDENT/S:
1 JOINT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE
OFFICE OF THE PRINCIPAL COMMISSIONER OF CENTRAL TAX,
BENGALURU EAST COMMISSIONERATE, TTMC BUILDING, OLD
AIRPORT ROAD DOMALURU, BENGALURU, PIN - 560071
2 ADDITIONAL DIRECTOR,
DIRECTORATE GENERAL OF GST INTELLIGENCE, MUMBAI ZONAL
UNIT, N.T.C HOUSE, III FLOOR, 15, N.M.ROAD, BALLARD
ESTATE MUMBAI, PIN - 400001
BY ADV SHRI.V.GIRISHKUMAR, SC, CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 100
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 101
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 19420 OF 2025
PETITIONER/S:
VALIYA POYIL RAJEESH,
AGED 45 YEARS
NEDUNGATTUMMAL, VALIYAPOYIL, CHATHAMANGALAM, NIT CAMPUS
P.O., KOZHIKODE, PIN - 673601
BY ADVS.
SRI.R.JAIKRISHNA
KUM.NARAYANI HARIKRISHNAN
SRI.C.S.ARUN SHANKAR
SRI.T.G.MADHAVANUNNI
SHRI.GANESAN M.
SHRI.AKHIL SHAJI
RESPONDENT/S:
1 UNION OF INDIA,
THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI G.P.O, PIN - 110001
2 ASSISTANT COMMISSIONER,
OFFICE OF ASST./DEPUTY COMMISSIONER,CENTRAL TAX AND
CENTRAL EXCISE,KOZHIKODE URBAN DIVISION, GST BHAVAN,
MANANCHIRA, KOZHIKODE, PIN - 673001
BY ADVS.
SMT.V.GEETHA POTTI
SRI.P.T.DINESH
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 102
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 103
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 19684 OF 2025
PETITIONER/S:
ABDUL LATHEEF,
AGED 70 YEARS
AFSAL COTTAGE, TC 43/712(1), KAMALESWARAM, MANACAUD.
P.O., THIRUVANANTHAPURAM, PIN - 695009
BY ADVS.
SHRI.SABU C.J
SHRI.S.ANIL KUMAR (TRIVANDRUM)
SHRI.RAHUL A.
RESPONDENT/S:
1 THE SUPERINTENDENT,
CENTRAL TAX AND CENTRAL EXCISE, CENTRAL GST AND CENTRAL
EXCISE, THIRUVALLAM RANGE, THIRUVANANTHAPURAM, PIN -
695001
2 THE JOINT COMMISSIONER (APPEALS),
CENTRAL TAX, CENTRAL EXCISE AND CUSTOMS, I.S. PRESS
ROAD, PIN - 682018
BY ADV SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 104
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 19838 OF 2025
PETITIONER/S:
ABDUL LATHEEF,
AGED 70 YEARS
AFSAL COTTAGE, TC 43/712(1), KAMALESWARAM, MANACAUD.
P.O., THIRUVANANTHAPURAM, PIN - 695009
BY ADVS.
SHRI.SABU C.J
SHRI.S.ANIL KUMAR (TRIVANDRUM)
SHRI.RAHUL A.
RESPONDENT/S:
THE ASSISTANT COMMISSIONER,
CENTRAL TAX AND CENTRAL EXCISE, CENTRAL GST AND CENTRAL
EXCISE, THIRUVANANTHAPURAM SOUTH DIVISION, P.B. NO. 13,
GST BHAVAN, PRESS CLUB ROAD,THIRUVANANTHAPURAM, PIN -
695001
BY ADV SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 105
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 20034 OF 2025
PETITIONER/S:
MALLIKA SREEKUMAR,
AGED 62 YEARS
PROPRIETRIX OF WAVES HAIR, HAVING REGISTERED OFFICE AT
29/583, MANATHUNDIPARAMBU LANE, MR MORARJI DESAI
GROUND, VAZHAKKALA, KAKKANAD, ERNAKULAM, KERALA, PIN -
682030
BY ADVS.
SRI.ASWIN GOPAKUMAR
SRI.ANWIN GOPAKUMAR
SHRI.ADITYA VENUGOPALAN
SHRI.MAHESH CHANDRAN
SMT.SARANYA BABU
SMT.ANJANA A.
SHRI.ABHISHEK S.
SMT.GOPIKA B.S.
SHRI.ROHIT P.
RESPONDENT/S:
ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL
EXCISE
OFFICE OF THE DEPUTY COMMISSIONER, CENTRAL TAX AND
CENTRAL EXCISE, KOCHI COMMISSIONERATE, ERNAKULAM
DIVISION, 4TH FLOOR, CENTRAL EXCISE
BHAVAN,KATHRIKKADAVU, COCHIN, PIN - 682017
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 106
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 107
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 20140 OF 2025
PETITIONER/S:
1 M/S MJBR MARKETING AND FINANCIAL SERVICES PVT LTD.,
41/4108-C3, KURIAN TOWER, OPPOSITE SARITHA THEATRE
COMPLEX, BANERJI ROAD, ERNAKULAM KOCHI, REPRESENTED BY
MANOJ JACOB,DIRECTOR, PIN - 682018
2 MR. MANOJ JACOB,
AGED 63 YEARS
S/O C.K JACOB, DIRECTOR OF M/S MJBR MARKETING AND
FINANCIAL SERVICES PVT LTD, 41/4108-C3, KURIAN TOWER,
OPPOSITE SARITHA THEATRE COMPLEX,BANERJI ROAD,
ERNAKULAM, KOCHI - 682 018, RESIDING IN CHAKKALAYIL
HOUSE, ROSE GARDENS, A.K.G ROAD, EDAPPALLY P.O,
ERNAKULAM, PIN - 682024
BY ADVS.
SMT.SREELEKSHMI BEN
SRI.JOSE JACOB
SHRI.JAZIL DEV FERDINANTO
SMT.ANNE MARIA MATHEW
SMT.ANJALY ANN JOSEPH
RESPONDENT/S:
1 UNION OF INDIA,
REPRESENTED BY SECRETARY, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN -
110001
2 ADDITIONAL COMMISSIONER, CGST & CX,
OFFICE OF THE COMMISSIONER OF CGST,PALGHAR
COMMISSIONERATE,5 TH FLOOR, CENTRAL GST BHAVAN,BANDRA-
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 108
KURLA COMPLEX BANDRA (EAST), MUMBAI, PIN - 400051
3 ADDITIONAL DIRECTOR,
DIRECTORATE GENERAL OF GST INTELLIGENCE,MUMBAI ZONAL
UNIT,N.T.C HOUSE, III FLOOR,15, N.M.ROAD, BALLARD
ESTATE, MUMBAI, PIN - 400001
4 STATE OF KERALA,
REPRESENTED BY THE SECRETARY, COMMERCIAL TAXES, GOVT.
OF KERALA,TRIVANDRUM, KERALA, PIN - 695002
BY ADV SHRI.JUSTUS S., CGC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 109
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 20141 OF 2025
PETITIONER/S:
RAVEENDRAN RAMESH BABU,
AGED 46 YEARS
PROPRIETOR OF M/S RISUN PICTURES, TC NO.93/1832, HNRA-
68, PETTAH P.O, THIRUVANANTHAPURAM, PIN - 695024
BY ADVS.
SMTG.MINI(1748)
SHRI.A.KUMAR (SR.)
SHRI.P.J.ANILKUMAR
SRI.P.S.SREE PRASAD
SHRI.SATYAJITH K. WARRIER
RESPONDENT/S:
1 DEPUTY COMMISSIONER OF STATE TAX (INTELLIGENCE),
STATE GOODS AND SERVICES TAX DEPARTMENT, 5TH FLOOR, TAX
TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002
2 DEPUTY COMMISSIONER OF STATE TAX (ADJUDICATION-II),
STATE GOODS AND SERVICES TAX DEPARTMENT, 5TH FLOOR, TAX
TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 110
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 20535 OF 2025
PETITIONER/S:
M/S MG ROLLER FLOUR MILLS,
RAMANKULANGARA, KAVANAD P.O., KOLLAM DISTRICT,
REPRESENTED BY ITS MANAGING PARTNER, ISHAQ E, PIN -
691003
BY ADVS.
SHRI.BOBBY JOHN
SRI.S.AJAYGHOSH KUMAR
SMT.SANGEETHA S.KAMATH
RESPONDENT/S:
1 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
2 THE DEPUTY COMMISSIONER, TPS DIVISION, SGST DEPARTMENT,
KOLLAM,
TAX COMPLEX,ASRAMAM P.O., KOLLAM, PIN - 691002
3 THE ASSISTANT COMMISSIONER (INVESTIGATION BRANCH-2),
SGST DEPARTMENT, KOLLAM,
O/O ASSISTANT COMMISSIONER (INVESTIGATION BRANCH-2),
ASRAMAM P.O., KOLLAM DISTRICT, PIN - 691002
4 THE STATE TAX OFFICER, SGST DEPARTMENT, III CIRCLE,
KOLLAM,
ASRAMAM P.O., KOLLAM DISTRICT, PIN - 691002
5 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 111
DEPARTMENT,
9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695002
6 THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE,
THIRUVANANTHAPURAM,
P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM, PIN - 695001
7 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST
POLICY WING, NO.503, B LWING, 5TH FLOOR, CBIC, HUDCO
VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW
DELHI, PIN - 110066
BY ADV SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 112
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 21599 OF 2025
PETITIONER/S:
KALLADA RAMAKRISHNAN SURESHKUMAR
M/S. KALLADA TOURS & TRAVELS,14/3, KODUNGALLUR ROAD,
IRINJALAKKUDA, THRISSUR, PIN - 680121
BY ADVS.
SRI.P.N.DAMODARAN NAMBOODIRI
SHRI. HRITHWIK D. NAMBOOTHIRI
SMT.REMYA V.A.
RESPONDENT/S:
1 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
2 JOINT COMMISSIONER,
TAX PAYER SERVICES CIRCLE, STATE GOODS AND SERVICES TAX
DEPARTMENT, GST COMMERCIAL TAX COMPLEX, KUTTIPUZHA
NAGAR, POOTHOLE, THRISSUR, PIN - 680004
3 AUDIT OFFICER,
TEAM - 8, AUDIT DIVISION - IV, OFFICE OF THE DEPUTY
COMMISSIONER (AUDIT), STATE GST DEPARTMENT, POOTHOLE,
THRISSUR, PIN - 680004
4 STATE TAX OFFICER,
O/O. STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE,STATE
GOODS AND SERVICE TAX , MINI CIVIL STATION,
IRINJALAKKUDA, THRISSUR, PIN - 680125
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 113
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 114
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 23985 OF 2025
PETITIONER/S:
AKM SONS SURYA CATERING PRIVATE LIMITED
15/249, SHORANUR, PALAKKAD, REPRESENTED BY ITS DIRECTOR
SRI. SABU A.M, PIN - 679122
BY ADVS.
SHRI.K.S.HARIHARAN NAIR
SMT.G.REMADEVI
SMT.HARIMA HARIHARAN
SHRI.RAJATH R NATH
SHRI.DHEERAJ SASIDHARAN
RESPONDENT/S:
1 DEPUTY COMMISSIONER (INTELLIGENCE)
OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX
(INTELLIGENCE), SGST DEPT., POOTHOLE, THRISSUR, PIN -
680004
2 DEPUTY COMMISSIONER (ADJUDICATION)
OFFICE OF THE JOINT COMMISSIONER, TAX PAYER SERVICES,
SGST COMPLEX, PALAKKAD, PIN - 678001
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 115
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 24609 OF 2025
PETITIONER/S:
JAMES JOSEPH,
AGED 63 YEARS
PROPRIETOR, MALIEAKAL ELECTRONICS, NEAR IRON BRIDGE,
KOLLAM DISTRICT, PIN - 691001
BY ADVS.
SHRI.BOBBY JOHN
SRI.S.AJAYGHOSH KUMAR
SMT.SANGEETHA S.KAMATH
RESPONDENT/S:
1 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT,TAXES
DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM, PIN -
695001
2 THE INTELLIGENCE OFFICER, INTELLIGENCE UNIT, SGST
KOLLAM,
ASRAMAM P.O., KOLLAM DISTRICT, PIN - 691002
3 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
DEPARTMENT,
9TH FLOOR, TAX TOWER, KILLIPPALAM,KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695002
4 THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE,
THIRUVANANTHAPURAM
P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM, PIN - 695001
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 116
5 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST
POLICY WING, NO.503, B L WING, 5TH FLOOR, CBIC, HUDCO
VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW
DELHI, PIN - 110066
BY ADV SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 117
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 24873 OF 2025
PETITIONER/S:
THAAL KITCHEN,
BLOCK 9, 9/861-1, CHAKKALAMOOLAYIL, INFOPARK, KAKKANAD,
ERNAKULAM, REPRESENTED BY ITS PROPRIETOR SRI. ANOOP
NASSAR, PIN - 682039
BY ADVS.
SHRI.K.S.HARIHARAN NAIR
SHRI.DHEERAJ SASIDHARAN
RESPONDENT/S:
1 SUPERINTENDENT,
CGST DEPT., CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,
KALOOR, PIN - 682017
2 ASSISTANT COMMISSIONER,
ANTI EVASION, OFFICE OF THE COMMISSIONER, CENTRAL TAX
AND CENTRAL EXCISE,KOCHI COMMISSIONERATE, I.S. PRESS
ROAD, KOCHI, PIN - 682018
3 ASSISTANT COMMISSIONER,
CGST DEPT., KAKKANAD DIVISION, CENTRAL EXCISE BHAVAN,
KATHRIKKADAVU, KALOOR, PIN - 682017
4 SUPERINTENDENT (ARREAR VERTICAL)
OFFICE OF THE ASSISTANT COMMISSIONER, CENTRAL TAX AND
CENTRAL EXCISE, GST BHAWAN, KATHRIKKADAVU, KALOOR,
KOCHI, PIN - 682017
BY ADV SRI.P.T.DINESH
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 118
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 119
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 24881 OF 2025
PETITIONER/S:
SHAFEEDA C.A.,
AGED 58 YEARS
PROPRIETOR,M/S. ESHA TIMBER SUPPUMAN PADI, THEKKEDESAM,
NALLEPILLY, PALAKKAD, PIN - 678553
BY ADVS.
SMT.K.KRISHNA
SHRI.ACHYUTH MENON
SHRI.NIRMAL KRISHNAN
RESPONDENT/S:
SUPERINTENDENT,
CENTRAL TAX AND CENTRAL EXCISE, CHITTUR RANGE, C R
BUILDING, METTUPALAYAM STREET, PALAKKAD, PIN - 678001
BY ADV SRI.P.T.DINESH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 120
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 24897 OF 2025
PETITIONER/S:
M/S. HANNAH ENTERPRISES,
GROUND FLOOR, СP-III/1295А, EYYALA, BENDICHAL, THEKKIL,
KASARAGOD, REPRESENTED BY ITS PROPRIETOR SRI. ABDUL
SATHAR E. M., PIN - 671541
BY ADVS.
SHRI.K.S.HARIHARAN NAIR
SMT.G.REMADEVI
SMT.HARIMA HARIHARAN
SHRI.RAJATH R NATH
SHRI.DHEERAJ SASIDHARAN
RESPONDENT/S:
1 DEPUTY COMMISSIONER OF STATE TAX (INTELLIGENCE)
OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX
(INTELLIGENCE) SGST DEPT., KASARAGOD, PIN - 671121
2 STATE TAX OFFICER,
OFFICE OF THE STATE TAX OFFICER,SGST DEPT., MAHADEVA
COMPLEX, BEACH ROAD,NELLIKKUNNU, KASARAGOD, PIN -
671121
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 121
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 25000 OF 2025
PETITIONER/S:
M/S. PANDA LADIES HOSTEL,
AMRA-70, 4TH CROSS ROAD, NEARBY KWA WATER TANK
AUTHORITY OFFICE, AMBADIMOOLA ROAD, KAKKANAD KOCHI,
REPRESENTED BY ITS PROPRIETOR SRI. A K NAZAR, PIN -
682030
BY ADVS.
SHRI.K.S.HARIHARAN NAIR
SMT.G.REMADEVI
SMT.HARIMA HARIHARAN
SHRI.RAJATH R NATH
SHRI.DHEERAJ SASIDHARAN
RESPONDENT/S:
1 SUPERINTENDENT
OFFICE OF THE PRINCIPAL COMMISSIONER, CGST DEPT.,
CENTRAL TAX AND CENTRAL EXCISE, KOCHI COMMISSIONERATE,
C R BUILDINGS, I.S PRESS ROAD, KOCHI, PIN - 682018
2 SUPERINTENDENT
OFFICE OF THE DEPUTY/ASSISTANT COMMISSIONER OF CENTRAL
TAX AND CENTRAL EXCISE, CGST DEPT., KAKKANAD DIVISION,
CENTRAL EXCISE BHAVAN, KATRIKKADAVU, KALOOR, ERNAKULAM,
PIN - 682017
BY ADV SHRI.V.GIRISHKUMAR, SENIOR PANEL COUNSEL
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 122
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 123
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 25010 OF 2025
PETITIONER/S:
M/S. ATTINKARA ELECTRONICS DIVISION
VI/162, B.C.H.I, OPP. PANCHAYATH OFFICE, PANDALAM,
PATHANAMTHITTA, REPRESENTED BY ITS MANAGING PARTNER
SRI. NAVAS SAINALABUDEEN, PIN - 689501
BY ADVS.
SHRI.K.S.HARIHARAN NAIR
SMT.G.REMADEVI
SMT.HARIMA HARIHARAN
SHRI.RAJATH R NATH
SHRI.DHEERAJ SASIDHARAN
RESPONDENT/S:
1 INTELLIGENCE OFFICER,
OFFICE OF THE INTELLIGENCE OFFICER, INTELLIGENCE UNIT,
SGST DEPT., ASRAMOM, KOLLAM, PIN - 691002
2 ASSISTANT COMMISSIONER OF STATE TAX/STATE TAX OFFICER
TAXPAYER SERVICES CIRCLE, SGST DEPT., 4TH FLOOR ,
REVENUE TOWER, ADOOR, PIN - 691523
BY ADV GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 124
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 25041 OF 2025
PETITIONER/S:
M/S. SUPER MARINE,
SP I 996, SAKTHIKULANGARA, KOLLAM REPRESENTED BY ITS
MANAGING PARTNER SRI. JOHN CYRIL, PIN - 691581
BY ADVS.
SHRI.K.S.HARIHARAN NAIR
SMT.G.REMADEVI
SMT.HARIMA HARIHARAN
SHRI.RAJATH R NATH
SHRI.DHEERAJ SASIDHARAN
RESPONDENT/S:
1 SUPERINTENDENT,
OFFICE OF THE ASSISTANT COMMISSIONER CENTRAL TAX &
CENTRAL EXCISE, CGST DEPT., AUDIT CIRCLE-II, ST. MARY'S
BUILDING, KADAPPAKADA, KOLLAM, PIN - 691008
2 SUPERINTENDENT
OFFICE OF THE SUPERINTENDENT, CENTRAL TAX & CENTRAL
EXCISE, CGST DEPT., KARUNAGAGAPPALLY RANGE, ST. MARY'S
BUILDING, KADAPPAKKADA, KOLLAM, PIN - 691008
3 UNION OF INDIA
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001
BY ADV SHRI.P.R.SREEJITH
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 125
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 126
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 25731 OF 2025
PETITIONER/S:
M/S. GEEM MARKETING SERVICES PRIVATE LIMITED
41/4108-C3, KURIAN TOWER,OPPOSITE SARITHA THEATRE
COMPLEX, BANERJI ROAD, ERNAKULAM, KOCHI REPRESENTED BY
MANOJ JACOB AUTHORISED SIGNATORY, PIN - 682018
BY ADVS.
SMT.SREELEKSHMI BEN
SRI.JOSE JACOB
SHRI.JAZIL DEV FERDINANTO
SMT.ANNE MARIA MATHEW
SMT.ANJALY ANN JOSEPH
RESPONDENT/S:
1 JOINT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE
OFFICE OF THE PRINCIPAL COMMISSIONER OF CENTRAL TAX,
BENGALURU EAST COMMISSIONERATE, TTMC BUILDING, OLD
AIRPORT ROAD DOMALURU, BENGALURU, PIN - 560071
2 ADDITIONAL DIRECTOR,
DIRECTORATE GENERAL OF GST INTELLIGENCE,MUMBAI ZONAL
UNIT,N.T.C HOUSE, III FLOOR,15, N.M.ROAD, BALLARD
ESTATE,MUMBAI, PIN - 400001
3 UNION OF INDIA,
REPRESENTED BY SECRETARY,MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI, PIN -
110001
4 STATE OF KERALA,
REPRESENTED BY THE SECRETARY COMMERCIAL TAXES, GOVT. OF
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 127
KERALA, TRIVANDRUM, KERALA, PIN - 695002
5 JOINT COMMISSIONER,
KOCHI,TAXPAYER SERVICES CIRCLE,C.R.BUILDING,I S PRESS
ROAD,ERNAKULAM, PIN - 682018
BY ADVS.
SHRI.P.R.SREEJITH
SHRI.JAYAKRISHNAN P.R., CGC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 128
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 25872 OF 2025
PETITIONER/S:
M/S QUILON HOTEL AND RESORTS,
BUILDING NO.863 , BEACH ROAD, PALLITHOTTAM, KOLLAM -6
REPRESENTED BY IT'S MANAGING DIRECTOR, K. SREEKUMAR,
RESIDING AT PUTHENVEEDU, ADICHANELLOOR P.O., KOLLAM
DISTRICT, PIN - 691573
BY ADVS.
SHRI.BOBBY JOHN
SRI.S.AJAYGHOSH KUMAR
SMT.SANGEETHA S.KAMATH
RESPONDENT/S:
1 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
2 THE DEPUTY COMMISSIONER (INTELLIGENCE),
O/O THE DEPUTY COMMISSIONER (I), SGST KOLLAM, ASRAMAM
P.O., KOLLAM DISTRICT, PIN - 691002
3 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
DEPARTMENT,
9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695002
4 THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE,
THIRUVANANTHAPURAM,
P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM, PIN - 695001
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 129
5 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST
POLICY WING, NO.503, B L WING, 5TH FLOOR, CBIC, HUDCO
VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW
DELHI, PIN - 110066
BY ADV SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 130
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 26003 OF 2025
PETITIONER/S:
UVAISEMATTATHIL KUNJU MUHAMMED
AGED 34 YEARS
PROPRIETOR, FRIENDS MOBILE,ODAKKALI, THRIKKARIYOOR-PO,
ERNAKULAM, PIN - 686692
BY ADVS.
SHRI.K.N.SREEKUMARAN
SRI.P.J.ANILKUMAR (A-1768)
SHRI.LIJO VARGHESE
RESPONDENT/S:
1 SUPERINTENDENT OF CENTRAL TAX,
OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX & CENTRAL
EXCISE,KOTHAMANGALAM RANGE,K.P.C TOWERS, T.B JUNCTION,
MUVATTUPUZHA, PIN - 686661
2 SUPERINTENDENT,
CIRCLE V, PERUMBAVOOR,OFFICE OF THE ASSISTANT
COMMISSIONER,CENTRAL TAX & CENTRAL EXCISE (AUDIT)
CIRCLE - V, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU,KOCHI,
PIN - 682017
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS CHAIRMAN, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA,NORTH BLOCK, NEW DELHI, PIN -
110001
4 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY,DEPARTMENT OF
REVENUE,MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NORTH
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 131
BLOCK, NEW DELHI, PIN - 110001
5 STATE OF KERALA,
REPRESENTED BY THE ADDITIONAL CHIEF SECRETARY
(TAXES),GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM, PIN
- 695001
BY ADV SRI.R.HARISHANKAR
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 132
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 26016 OF 2025
PETITIONER/S:
M/S. KNZ MARKETING SERVICES,
41/4108-C3, KURIAN TOWER, OPPOSITE SARITHA THEATRE
COMPLEX, BANERJI ROAD, ERNAKULAM KOCHI, REPRESENTED BY
MANOJ JACOB AUTHORIZED SIGNATORY, PIN - 682018
BY ADVS.
SMT.SREELEKSHMI BEN
SRI.JOSE JACOB
SHRI.JAZIL DEV FERDINANTO
SMT.ANNE MARIA MATHEW
SMT.ANJALY ANN JOSEPH
RESPONDENT/S:
1 ADDITIONAL COMMISSIONER, CGST & CX
OFFICE OF THE COMMISSIONER OF CGST, PALGHAR
COMMISSIONERATE, 5TH FLOOR, CENTRAL GST BHAVAN,BANDRA-
KURLA COMPLEX BANDRA (EAST), MUMBAI, PIN - 400051
2 ADDITIONAL DIRECTOR,
DIRECTORATE GENERAL OF GST INTELLIGENCE,MUMBAI ZONAL
UNIT,N.T.C HOUSE, III FLOOR,15, N.M.ROAD, BALLARD
ESTATE MUMBAI, PIN - 400001
3 UNION OF INDIA,
REPRESENTED BY SECRETARY,MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI, PIN -
110001
4 STATE OF KERALA,
REPRESENTED BY THE SECRETARY, COMMERCIAL TAXES, GOVT.
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 133
OF KERALA, TRIVANDRUM, KERALA, PIN - 695002
5 ADDITIONAL COMMISSIONER,
TAXPAYER SERVICES CIRCLE,C.R.BUILDING,I S PRESS ROAD,
ERNAKULAM,ERNAKULAM NORTH, PIN - 682018
BY ADVS.
SHRI.SUVIN R.MENON, SENIOR PANEL COUNSEL
SRI.R.PREM SANKAR
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 134
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 26039 OF 2025
PETITIONER/S:
M/S. NEW BENZ AUTOMOBILES,
KMCXIII-798A, NEW BENZ TOWER, NEAR PALLIPURATHUKAVU,
KODIMATHA, KOTTAYAM, KERALA REPRESENTED BY ITS PARTNER
SRI DEEPU K.C., PIN - 686001
BY ADVS.
SHRI.K.S.HARIHARAN NAIR
SMT.SINDHU M.
SMT.HARIMA HARIHARAN
SHRI.RAJATH R NATH
SMT.MARIA ANCY V.J.
SHRI.ABHIJITH HARINDRAN
RESPONDENT/S:
1 JOINT COMMISSIONER OF STATE TAX (INTELLIGENCE &
ENFORCEMENT),
KERALA STATE GOODS & SERVICES TAX DEPARTMENT, TAX
TOWERS, 1ST FLOOR, KARAMANA P.O., THIRUVANANTHAPURAM,
PIN - 695002
2 INTELLIGENCE OFFICER,
INTELLIGENCE UNIT, OFFICE OF THE INTELLIGENCE OFFICER,
KERALA STATE GST DEPARTMENT, KOTTAYAM, PIN - 686002
3 INTELLIGENCE OFFICER,
INTELLIGENCE UNIT, OFFICE OF THE INTELLIGENCE OFFICER,
KERALA STATE GST DEPARTMENT, ERNAKULAM, PIN - 682024
4 SENIOR ENFORCEMENT OFFICER,
ENFORCEMENT SQUAD 1, KERALA STATE GST DEPARTMENT,
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 135
PERUMANOOR, ERNAKULAM, PIN - 682015
5 JOINT COMMISSIONER,
TAX PAYER SERVICES KERALA STATE GST DEPARTMENT, CIVIL
STATION, KOTTAYAM, PIN - 686002
6 COMMISSIONER,
OFFICE OF THE COMMISSIONER OF THE STATE GOODS AND
SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA,
THIRUVANANTHAPURAM, PIN - 695002
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 136
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 26108 OF 2025
PETITIONER/S:
M/S. BLITZ ACADEMY PRIVATE LIMITED,
AGED 41 YEARS
GSTIN:32AAHCB0381M1ZQ, 41/25530D1, NORTH RAILWAY
STATION ROAD, ERNAKULAM,KERALA, REPRESENTED BY FAZAL
RAHIMAN, DIRECTOR OF M/S. BLITZ ACADEMY PRIVATE
LIMITED; RESIDING AT FLAT NO. 4C PURVA OCEANA, ABRAHAM
MADAMAKKAL ROAD, HIGH COURT, MARINE DRIVE, SHANMUGHAM
ROAD, ERNAKULAM, KERALA., PIN - 682031
BY ADVS.
SMT.SINDHU M.
SHRI.K.S.HARIHARAN NAIR
SMT.MARIA ANCY V.J.
SHRI.ABHIJITH HARINDRAN
RESPONDENT/S:
THE ADDITIONAL COMMISSIONER,
OFFICE OF THE COMMISSIONER, CENTRAL GST AND CENTRAL
EXCISE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
KOCHI COMMISSIONERATE, C.R BUILDING, I. S PRESS ROAD,
KOCHI, PIN - 682018
BY ADV SRI.P.T.DINESH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 137
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 26162 OF 2025
PETITIONER/S:
M/S PULLOLIL GRANITES,
91, MALLAPPALLY EAST P.O,MALLAPPALLY,
PATHANAMTHITTA,REPRESENTED BY ITS MANAGING PARTNER SRI:
REJI.P.JOSEPH, PIN - 689584
BY ADVS.
SRI.R.SREEJITH
SHRI.PADMANATHAN K.V.
RESPONDENT/S:
1 STATE TAX OFFICER,
INTELLIGENCE UNIT, STATE GOODS AND SERVICES TAX
DEPARTMENT,2ND FLOOR, FINANCIAL COMPLEX, MINI CIVIL
STATION,PATHANAMTHITTA, PIN - 689645
2 THE STATE TAX OFFICER,
TAX PAYER SERVICES DIVISION,KERALA STATE GOODS AND
SERVICE TAX DEPARTMENT, MINI CIVIL STATION THIRUVALLA,
PIN - 689101
3 THE COMMISSIONER,
STATE GOODS AND SERVICE TAX DEPARTMENT,TAX TOWER,
KARAMANA,THIRUVANAMTHAPURAM, PIN - 695002
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 138
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 26236 OF 2025
PETITIONER/S:
ABDUL RAHIM MEERASAHIB,
AGED 59 YEARS
PROPRIETOR, EZHUTHANIYIL TEA STORES, KERALAPURAM,
KOLLAM, PIN - 691014
BY ADVS.
SRI.V.DEVANANDA NARASIMHAM
SMT.SHEEJA D.K.
SRI.P.H.RIYAS
RESPONDENT/S:
1 THE DEPUTY COMMISSIONER,
TAX PAYER SERVICES DIVISION, KSGST DEPARTMENT, TAX
COMPLEX, ASRAMAM, KOLLAM, PIN - 691002
2 THE DEPUTY COMMISSIONER (INTELLIGENCE)
KSGST DEPARTMENT, TAX COMPLEX, ASRAMOM, KOLLAM, PIN -
691002
3 THE SECRETARY
TAXES DEPARTMENT, SECRETARIATE, THIRUVANANTHAPURAM, PIN
- 695001
4 THE SECRETARY,
UNION OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF
REVENUE, NEW DELHI, PIN - 110023
BY ADV SHRI.ACHUTH KRISHNAN R., CGC
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 139
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 140
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 26303 OF 2025
PETITIONER/S:
M/S. SEAGOT PROJECTS AND REALTORS PVT. LTD.
1/271-A1, BIBLE LAND POST, ADHIKARIPPADY,
PADINJARETHARA ROAD, POZHUTHANA, WAYANAD, PIN - 673575
BY ADVS.
SHRI.K.S.HARIHARAN NAIR
SMT.SINDHU M.
SMT.HARIMA HARIHARAN
SHRI.RAJATH R NATH
SMT.MARIA ANCY V.J.
SHRI.ABHIJITH HARINDRAN
RESPONDENT/S:
1 INTELLIGENCE OFFICER,
INTELLIGENCE UNIT 2, OFFICE OF THE DEPUTY COMMISSIONER
(INTELLIGENCE), STATE GST DEPARTMENT, ANAPPARA
BUILDING, LEO HOSPITAL ROAD, KALPETTA, WAYANAD, PIN -
673121
2 STATE TAX OFFICER
OFFICE OF THE STATE TAX OFFICER, TAX PAYER SERVICES
CIRCLE, SURYA COMPLEX, KALPETTA, WAYANAD, PIN - 673121
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 141
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 26649 OF 2025
PETITIONER/S:
SIYAD HAMSA,
AGED 54 YEARS
S/O. HAMSA, HAMSA TRADERS, XX/174, NORTH OF VELLAKINAR,
NEW BAZAR, ALAPPUZHA, PIN - 688002
BY ADVS.
SRI.V.DEVANANDA NARASIMHAM
SMT.ASHA K.SHENOY
SMT.SHEEJA D.K.
SRI.D.VENUGOPAL
RESPONDENT/S:
1 THE DEPUTY COMMISSIONER,
TAX PAYER SERVICES DIVISION, KSGST DEPARTMENT, BSNL
BHAVAN, HEAD POST OFFICE ROAD, ALAPPUZHA, PIN - 688001
2 THE DEPUTY COMMISSIONER -ENFORCEMENT
KSGST DEPARTMENT, NEW PUBLIC OFFICE BUILDINGS, C BLOCK,
OPPOSIT OF MUSEUM, THIRUVANANTHAPURAM., PIN - 695033
3 THE SECRETARY
TAXES DEPARTMENT, SECRETARIATE, THIRUVANANTHAPURAM, PIN
- 695001
4 THE SECRETARY,
UNION OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF
REVENUE, NEW DELHI, PIN - 110023
BY ADV SMT.GAYATHRI KRISHNAN
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 142
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 143
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 26832 OF 2025
PETITIONER/S:
ATTINKARA ELECTRONICS,
REPRESENTED BY ITS MANAGING PARTNER, NAUSHAD
SAINULABDEEN IX-122/123/124, CHENGANNUR, M.C. ROAD,
ALAPPUZHA, PIN - 689121
BY ADVS.
SHRI.K.N.SREEKUMARAN
SRI.P.J.ANILKUMAR (A-1768)
SHRI.LIJO VARGHESE
RESPONDENT/S:
1 INTELLIGENCE OFFICER,
STATE GOODS & SERVICE TAX DEPARTMENT, INTELLIGENCE
UNIT, ASRAMAM, KOLLAM, PIN - 691002
2 STATE OF KERALA,
REPRESENTED BY THE ADDITIONAL CHIEF SECRETARY (TAXES),
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 144
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 26876 OF 2025
PETITIONER/S:
ALI AKBAR MURIKKANCHERY,
AGED 25 YEARS
PROPRIETOR,KERALA SPICES,10/510C, PANAMARAM, WAYANAD,
PIN - 670721
BY ADV SHRI.S.ARUN RAJ
RESPONDENT/S:
1 INTELLIGENCE OFFICER,
INTELLIGENCE UNIT-II,OFFICE OF THE DEPUTY COMMISSIONER
(INTELLIGENCE), STATE GOODS AND SERVICES TAX
DEPARTMENT, 4TH FLOOR, GST COMPLEX, KOTTARAM ROAD,
JAWAHAR NAGAR COLONY, ERANHIPALAM POST, KOZHIKODE, PIN
- 673006
2 DEPUTY COMMISSIONER OF STATE TAXES
TAXPAYER SERVICES DIVISION, WAYANAD STATE GST
DEPARTMENT, ANAPPARA BUILDING, NEAR LEO HOSPITAL
JUNCTION, KALPETTA, PIN - 673121
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 145
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 26886 OF 2025
PETITIONER/S:
THE GREAT INDIA HOLIDAYS PVT. LTD.,
M/S. TEA VALLEY RESORTS, POTHAMEDU, MUNNAR, IDUKKI,
REPRESENTED BY ITS MANAGING DIRECTOR, MR. C.A. SALIM,
PIN - 685612
BY ADVS.
SHRI.ABRAHAM JOSEPH MARKOS
SRI.V.ABRAHAM MARKOS
SRI.ISAAC THOMAS
SRI.P.G.CHANDAPILLAI ABRAHAM
SHRI.ALEXANDER JOSEPH MARKOS
SHRI.JOHN VITHAYATHIL
RESPONDENT/S:
1 STATE OF KERALA,
REPRESENTED BY THE SECRETARY, DEPARTMENT OF FINANCE,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
2 THE STATE TAX OFFICER,
TAX PAYABLE SERVICES CIRCLE,STATE GST
DEPARTMENT,ADIMALI, IDUKKI DISTRICT, PIN - 685561
3 THE INTELLIGENCE OFFICER,
OTTAPPALAM,STATE GST DEPARTMENT, STATE GST
COMPLEX,PALAKKAD, PIN - 678001
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 146
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 147
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 26947 OF 2025
PETITIONER/S:
MUHAMMED ASHRAF MURIKKANCHERY
AGED 23 YEARS
PROPRIETOR, MURIKKANCHERY TRADERS, PP 10/510B,
MURIKKANCHERY BUILDING, VADOCHAL, PANAMARAM, WAYANAD,
PIN - 670721
BY ADV SHRI.S.ARUN RAJ
RESPONDENT/S:
1 THE DEPUTY COMMISSIONER (INTELLIGENCE)
OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE), STATE
GOODS AND SERVICES TAX DEPARTMENT, 4TH FLOOR, GST
COMPLEX, KOTTARAM ROAD, JAWAHAR NAGAR COLONY,
ERANHIPALAM POST, KOZHIKODE, PIN - 673006
2 DEPUTY COMMISSIONER OF STATE TAXES
TAXPAYER SERVICES DIVISION, WAYANAD STATE GST
DEPARTMENT, ANAPPARA BUILDING, NEAR LEO HOSPITAL
JUNCTION, KALPETTA, PIN - 673121
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 148
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 27192 OF 2025
PETITIONER/S:
M/S BRD CAR WORLD LIMITED,
N.H. BYPASS, BRD COMPLEX,KONIKKARA P.O,
THRISSUR,REPRESENTED BY ITS CEO AND MANAGING DIRECTOR,
JIJIN.C. SURENDRAN, PIN - 680306
BY ADVS.
SMTG.MINI(1748)
SHRI.A.KUMAR (SR.)
SHRI.P.J.ANILKUMAR
SRI.P.S.SREE PRASAD
SHRI.SATYAJITH K. WARRIER
RESPONDENT/S:
1 DEPUTY COMMISSIONER,
AUDIT DIVISION-II, TEAM 3,STATE GOODS AND SERVICES TAX
DEPARTMENT,SECOND FLOOR, SGST COMPLEX, POOTHOLE,
THRISSUR, PIN - 680004
2 DEPUTY COMMISSIONER,
TAXPAYER SERVICES DIVISION,STATE GOODS AND SERVICES TAX
DEPARTMENT,SECOND FLOOR, SGST COMPLEX, POOTHOLE,
THRISSUR, PIN - 680004
3 COMMISSIONER,
STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER,
KILLIPALAM, KARAMANA P.O,THIRUVANANTHAPURAM, PIN -
695002
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 149
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 150
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 27303 OF 2025
PETITIONER/S:
CSB BANK LTD.,
REPRESENTED BY ITS AUTHORISED SIGNATORY MR. LAXMIKANT
SHARMA, CSB BHAVAN, ST. MARY'S COLLEGE ROAD, THRISSUR,
KERALA, PIN - 680020
BY ADVS.
SRI.KARTHIK S. NAIR
SHRI.R.RAGHAVAN
RESPONDENT/S:
1 JOINT DIRECTOR,
DIRECTORATE GENERAL OF GST INTELLIGENCE, KOCHI ZONAL
UNIT, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR,
KOCHI, PIN - 682017
2 JOINT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE
THIRUVANANTHAPURAM COMMISSIONERATE, GST BHAVAN, PRESS
CLUB ROAD, STATUE, THIRUVANANTHAPURAM KERALA, PIN -
695001
3 JOINT COMMISSIONER OF CENTRAL TAX
GST COMMISSIONERATE, BENGALURU EAST, 4TH FLOOR, BMTC
BUILDING, H.A.L. AIRPORT ROAD, DOMLUR, BENGALURU
KARNATAKA, PIN - 560071
BY ADVS.
SRI.P.T.DINESH
SHRI.P.R.SREEJITH
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 151
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 152
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 27627 OF 2025
PETITIONER/S:
ANEEZ I,
AGED 42 YEARS
PROPRIETOR ‘M/S MANGALYA MOBILES' THAJ TOWER,
LINK ROAD, KAYAMKULAM, ALAPPUZHA DISTRICT, PIN - 690502
BY ADVS.
SHRI.BOBBY JOHN
SRI.S.AJAYGHOSH KUMAR
SMT.SANGEETHA S.KAMATH
RESPONDENT/S:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, FINANCE
DEPARTMENT, RAJPATH MARG, CENTRAL SECRETARIAT, NEW
DELHI, PIN - 110001
2 THE SUPERINTENDENT, CENTRAL TAX & CENTRAL EXCISE,
KAYAMKULAM RANGE
BSNL TELEPHONE EXCHANGE, KAYAMKULAM, ALAPPUZHA
DISTRICT, PIN - 690502
3 THE ASSISTANT COMMISSIONER, CT&CE AUDIT CIRCLE III,
KOTTAYAM
4TH FLOOR, JOYCES ARCADE, YMCA ROAD, KOTTAYAM, PIN -
686001
4 THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE,
THIRUVANANTHAPURAM
P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM, PIN - 695001
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 153
5 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST
POLICY WING, NO.503, B LWING, 5TH FLOOR, CBIC, HUDCO
VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW
DELHI, PIN - 110066
6 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
DEPARTMENT
9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695002
BY ADVS.
SHRI.VINOD KUMAR.C, CGC
SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 154
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 27628 OF 2025
PETITIONER/S:
V. J. RAJAMMA,
AGED 80 YEARS
WIFE AND LEGAL HEIR OF LATE SRI. SUKUMARAN GABRIEL,TC
11/915, NALANDA, NANDANCODE, KOWDIAR,
THIRUVANANTHAPURAM, PIN - 695003
BY ADVS.
SHRI.K.S.HARIHARAN NAIR
SMT.G.REMADEVI
SMT.HARIMA HARIHARAN
SHRI.RAJATH R NATH
SHRI.DHEERAJ SASIDHARAN
RESPONDENT/S:
1 ADDITIONAL COMMISSIONER,
OFFICE OF THE COMMISSIONER, CENTRAL GST & CENTRAL
EXCISE, P.B NO. 13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM, PIN - 695001
2 JOINT COMMISSIONER,
OFFICE OF THE COMMISSIONER, CENTRAL GST & CENTRAL
EXCISE, P.B NO. 13, GST BHAVAN, PRESS CLUB
ROAD,THIRUVANANTHAPURAM, PIN - 695001
BY ADV SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 155
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 156
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 27670 OF 2025
PETITIONER/S:
M/S. POOVARANY SERVICE CO-OPERATIVE BANK LTD.
VIII/335, POOVARANY BANK BUILDINGS, PP ROAD, POOVARANY,
MEENACHIL, KOTTAYAM, REPRESENTED BY ITS SECRETARY SRI.
BIJOY THOMAS, PIN - 686577
BY ADVS.
SHRI.K.S.HARIHARAN NAIR
SMT.G.REMADEVI
SMT.HARIMA HARIHARAN
SHRI.RAJATH R NATH
SHRI.SHAJIMON THOMAS
SHRI.DHEERAJ SASIDHARAN
RESPONDENT/S:
1 ASSISTANT COMMISSIONER,
OFFICE OF THE ASSISTANT COMMISSIONER,CENTRAL TAX AND
CENTRAL EXCISE (AUDIT), AUDIT CIRCLE II, ST. MARY'S
BUILDING, KADAPPAKKADA, KOLLAM, PIN - 691008
2 DEPUTY/ASSISTANT COMMISSIONER
DEPUTY/ASSISTANT COMMISSIONER, OFFICE OF THE
DEPUTY/ASSISTANT COMMISSIONER OF CENTRAL TAXES AND
CENTRAL EXCISE, KOTTAYAM DIVISION, KOTTAYAM, PIN -
686001
BY ADV SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 157
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 158
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 27855 OF 2025
PETITIONER/S:
M/S. EQUINOX,
ASWATHY BUILDING, SAKTHIKULANGARA P.O., KOLLAM
DISTRICT, REPRESENTED BY IT'S MANAGING PARTNER, SIBI
B., PIN - 691581
BY ADVS.
SHRI.BOBBY JOHN
SRI.S.AJAYGHOSH KUMAR
SMT.SANGEETHA S.KAMATH
RESPONDENT/S:
1 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
2 THE INTELLIGENCE OFFICER, INTELLIGENCE UNIT, KOLLAM
SGST DEPARTMENT, ASRAMAM P.O, KOLLAM DISTRICT, PIN -
695002
3 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
DEPARTMENT
9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695002
4 THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE,
THIRUVANANTHAPURAM,
P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM, PIN - 695001
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 159
5 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST
POLICY WING, NO.503, B LWING, 5TH FLOOR, CBIC, HUDCO
VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW
DELHI, PIN - 110066
BY ADV SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 160
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 27898 OF 2025
PETITIONER/S:
MOHAMMED HASHIM BAVA SAHIB
AGED 55 YEARS
PROPRIETOR, ‘M/S FATHIMA TOURIST HOME',XX/586,
ADOOR, PATHANAMTHITTA DISTRICT, PIN - 691523
BY ADVS.
SHRI.BOBBY JOHN
SRI.S.AJAYGHOSH KUMAR
SMT.SANGEETHA S.KAMATH
RESPONDENT/S:
1 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
2 THE DEPUTY COMMISSIONER, TPS DIVISION, PATHANAMTHITTA,
SGST DEPARTMENT, 2ND FLOOR, FINANCIAL COMPLEX, MINI
CIVIL STATION, PATHANAMTHITTA, PIN - 689645
3 THE DEPUTY COMMISSIONER (INTELLIGENCE)
SGST DEPARTMENT, KOLLAM, TAX COMPLEX, ASRAMAM, KOLLAM
DISTRICT, PIN - 691002
4 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
DEPARTMENT
9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695002
5 THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE,
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 161
THIRUVANANTHAPURAM,
P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM, PIN - 695001
6 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST
POLICY WING, NO.503, B LWING, 5TH FLOOR, CBIC, HUDCO
VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW
DELHI, PIN - 110066
BY ADV SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 162
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 28368 OF 2025
PETITIONER/S:
M/S. OVERSEAS TRADING COMPANY
RANTAMKUTTY, KILLIKOLLUR P.O., KOLLAM DISTRICT,
REPRESENTED BY ITS MANAGING PARTNER, SAYAM BHASHEER,
PIN - 691004
BY ADVS.
SHRI.BOBBY JOHN
SRI.S.AJAYGHOSH KUMAR
SMT.SANGEETHA S.KAMATH
RESPONDENT/S:
1 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
2 THE DEPUTY COMMISSIONER, TPS DIVISION, KOLLAM
SGST DEPARTMENT, TAX COMPLEX, ASRAMAM P.O., KOLLAM
DISTRICT, PIN - 691002
3 THE DEPUTY COMMISSIONER (AUDIT DIVISION), KOTTARAKKARA
SGST DEPARTMENT,MINI CIVIL STATION, KOTTARAKKARA,
KOLLAM DISTRICT, PIN - 691506
4 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
DEPARTMENT
9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695002
5 THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE,
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 163
THIRUVANANTHAPURAM,
P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM, PIN - 695001
6 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST
POLICY WING, NO.503, B LWING, 5TH FLOOR, CBIC, HUDCO
VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW
DELHI-, PIN - 110066
BY ADV SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 164
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 29858 OF 2025
PETITIONER/S:
M/S. ARANMULA CHIT FUNDS,
GREEN GARDENS, PARANGAMOOTTIL, THEKKEMALA,
KOZHENCHERRY, PATHANAMTHITTA,REPRESENTED BY ITS
MANAGING PARTNER SMT. NAYANA PRASAD, PIN - 689641
BY ADVS.
SHRI.K.S.HARIHARAN NAIR
SMT.G.REMADEVI
SMT.HARIMA HARIHARAN
SHRI.RAJATH R NATH
SHRI.DHEERAJ SASIDHARAN
RESPONDENT/S:
1 INTELLIGENCE OFFICER,
OFFICE OF THE INTELLIGENCE OFFICER, INTELLIGENCE UNIT,
STATE GOODS AND SERVICES TAX DEPT., MURIKKANATTU
(BUILDING NO. 12/706), MANJADI . P. O., THIRUVALLA, PIN
- 689105
2 STATE TAX OFFICER,
OFFICE OF THE STATE TAX OFFICER, TAX PAYER SERVICES
CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT,
PATHANAMTHITTA, PIN - 689645
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 165
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 30238 OF 2025
PETITIONER/S:
SREEJITH KV
AGED 52 YEARS
PROPRIETOR OF RAMESH FOODS HAVING OFFICE AT 53/54,
PAYYAMBALAM BEACH ROAD, PAYYAMBALAM, KANNUR, KANNUR,
PIN - 670001
BY ADVS.
SRI.CYRIAC TOM
SMT.VARSHA K. BALAKRISHNAN
RESPONDENT/S:
1 DEPUTY COMMISSIONER (INTELLIGENCE)
OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE), STATE
GOODS & SERVICES TAX DEPARTMENT, KERALA, CIVIL STATION
ANNEX, KANNUR, PIN - 670002
2 STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA
PREM NAGAR KARAMANA, THIRUVANANTHAPURAM, KERALA,
REPRESENTED BY CHIEF COMMISSIONER (SGST), STATE GOODS
AND SERVICE TAX DEPARTMENT PREM NAGAR, KARAMANA,
THIRUVANANTHAPURAM, KERALA, PIN -, PIN - 695002
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 166
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 30250 OF 2025
PETITIONER/S:
NISHAD P V
PROPRIETOR OF M/S. RE FAB SCRAPING SOLUTION, GROUND
FLOOR 16/48, 195/3, ONGALLUR KARAKKAD ROAD,
PALLIPPURAM, PALAKKAD, PIN - 679313
BY ADVS.
SHRI.K.S.HARIHARAN NAIR
SMT.G.REMADEVI
SMT.HARIMA HARIHARAN
SHRI.RAJATH R NATH
SHRI.DHEERAJ SASIDHARAN
RESPONDENT/S:
1 SUPERINTENDENT
OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX & CENTRAL
EXCISE, OTTAPALAM RANGE, C.R. BUILDING, METTUPALAYAM
STREET, PALAKKAD, PIN - 678001
2 ASSISTANT COMMISSIONER
OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX &
CENTRAL EXCISE, PALAKKAD DIVISION, CENTRAL REVENUE
BUILDING, PALAKKAD, PIN - 678001
BY ADV SRI.P.T.DINESH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 167
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 168
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 30257 OF 2025
PETITIONER/S:
SINI RAMESH
AGED 48 YEARS
PROPRIETOR, M/S BAKE N JOY HOT BAKERY, 35/2783A, B
STATION ROAD KANNUR, PIN - 670001
BY ADVS.
SRI.CYRIAC TOM
SMT.VARSHA K. BALAKRISHNAN
RESPONDENT/S:
1 DEPUTY COMMISSIONER (INTELLIGENCE)
OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE), STATE
GOODS & SERVICES TAX DEPARTMENT, KERALA, CIVIL STATION
ANNEX, KANNUR, PIN - 670002
2 STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA
PREM NAGAR KARAMANA, THIRUVANANTHAPURAM, KERALA,
REPRESENTED BY CHIEF COMMISSIONER (SGST), STATE GOODS
AND SERVICE TAX DEPARTMENT PREM NAGAR, KARAMANA,
THIRUVANANTHAPURAM, KERALA, PIN - 695002
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 169
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 30646 OF 2025
PETITIONER/S:
JALALUDEEN SYED EBRAHIM,
AGED 26 YEARS
M/S. HAMDHA TRADING, SON OF JALALUDEEN,26/22-4, AZEEZ
BUILING, TATTAMANGALAM,CHITTUR ROAD, PALAKKAD, PIN -
678104
BY ADVS.
DR.K.P.PRADEEP
SHRI.T.T.BIJU
SMT.SMITHA GOPINATH
SMT.T.THASMI
SMT.M.J.ANOOPA
SMT.POOJA V.M.
RESPONDENT/S:
1 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
2 CHIEF COMMISSIONER,
CENTRAL GST AND CUSTOMS,DEPARTMENT OF REVENUE,MINISTRY
OF FINANCE, GOVERNMENT OF INDIA CENTRAL REVENUE
BUILDINGS,I S PRESS ROAD, KOCHI- ERAKULAM, PIN - 682018
3 ASSISTANT COMMISSIONER,M
CENTRAL TAXES AND CENTRAL EXCISE, AUDIT CIRCLE-7,
PALAKKAD DIVISION, METTUPALAYAM STREET, PALAKKAD, PIN -
678001
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 170
4 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO THE GOVERNMENT, TAXES
DEPARTMENT, GOVERNMENT SECRETARIATE,
THIRUVANANTHAPURAM, PIN - 695001
5 COMMISSIONER OF GST, KERALA
KERALA GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT OF
KERALA, TAX TOWERS, KARAMANA THIRUVANANTHAPURAM, PIN -
695002
BY ADVS.
SRI.P.T.DINESH
SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 171
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 31252 OF 2025
PETITIONER/S:
NETTIPARAMBIL MUHAMMAD BADUSHA
AGED 49 YEARS
S/O.MUHAMMAD, 39/789-D, 35/519-J-19 NETTIPARAMBIL YMJ
ROAD, COMRADE NAGAR, PALARIVATTOM, ERNAKULAM, PIN -
682025
BY ADV SRI.SANTHOSH P.ABRAHAM
RESPONDENT/S:
1 THE JOINT COMMISSIONER OF STATE TAX (INTELLIGENCE &
ENFORCEMENT)
STATE GOODS & SERVICES TAX DEPARTMENT (KERALA) TAX
TOWERS, 1 ST FLOOR,KARAMANA P.O. THIRUVANANTHAPURAM,
PIN - 695002
2 THE JOINT COMMISSIONER OF STATE TAX
TAX PAYER SERVICES, STATE GOODS & SERVICES TAX
DEPARTMENT ERNAKULAM, PERUMANOOR P.O. THEVARA, PIN -
682015
3 THE COMMISSIONER OF STATE TAX
STATE GOODS AND SERVICE TAX DEPARTMENT TAX TOWER,
KARAMANAP.O THIRUVANAMTHAPURAM, PIN - 695002
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 172
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 31255 OF 2025
PETITIONER/S:
AVJ READY MIX AND BLOCKS INDIA PVT. LTD.
TC-2/3497, PATTOM, THIRUVANANTHAPURAM. REPRESENTED BY
ITS MANAGING DIRECTOR ARUN VARGHESE., PIN - 695004
BY ADVS.
SHRI.S.ANIL KUMAR (TRIVANDRUM)
SHRI.SABU C.J
SHRI.RAHUL A.
SRI.B.PRABHAKARAN
SMT.NANCY PRABHAKAR
RESPONDENT/S:
1 DEPUTY COMMISSIONER
CENTRAL GST & CENTRAL EXCISE, THIRUVANANTHAPURAM NORTH
DIVISION, P.B. NO.13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM., PIN - 695001
2 THE SUPERINTENDENT
COMMERCIAL TAX OFFICE, I CIRCLE, PATTOM,
THIRUVANANTHAPURAM., PIN - 695004
BY ADV SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 173
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 31461 OF 2025
PETITIONER/S:
ABEY JOSEPH,
AGED 34 YEARS
S/O. KURIAN JOSEPH, CONTRACTOR, XVI/311, THEKKANIYIL
BUILDING, THELLAKOM P.O., ETTUMANOOR, KOTTAYAM
DISTRICT, PIN - 686016
BY ADVS.
SRI.BABU JOSEPH KURUVATHAZHA
SMT.ARCHANA K.S.
SHRI.NOEL EALIAS
RESPONDENT/S:
1 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT
OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001
2 DEPUTY COMMISSIONER
STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTAYAM, PIN
- 686001
3 STATE TAX OFFICER,
OFFICE OF THE STATE TAX OFFICER, STATE GOODS AND
SERVICES TAX DEPARTMENT, TAXPAYER SERVICES CIRCLE,
KOTTAYAM EAST, KOTTAYAM, PIN - 686001
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 174
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 175
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 31820 OF 2025
PETITIONER/S:
M/S. PEEKAY WOOD INDUSTRIES
AGED 56 YEARS
VALAMKULAM, CHOKKAD, MALAPPURAM DISTRICT REPRESENTED BY
ITS PROPRIETOR, MR. RAHMAN PANOLAN SAKEER, S/O. ABDUL
KAREEM, PIN - 676508
BY ADVS.
SRI.C.P.UDAYABHANU
SRI.NAVANEETH.N.NATH
SHRI.RASSAL JANARDHANAN A.
SHRI.ABHISHEK M. KUNNATHU
SRI.BOBAN PALAT
SRI.P.U.PRATHEESH KUMAR
SRI.P.R.AJAY
SHRI.K.U.SWAPNIL
SHRI.PRANAV USHAKAR
SMT.SWETHA BIJUMON
RESPONDENT/S:
1 STATE OF KERALA,
REPRESENTED BY THE SECRETARY, DEPARTMENT OF
TAXES,SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
2 THE JOINT COMMISSIONER (INTELLIGENCE & ENFORCEMENT)
STATE GOODS & SERVICE TAX DEPARTMENT,GST COMPLEX,
JAWAHAR NAGAR, ERANHIPALAM, KOZHIKODE, PIN - 673006
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 176
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 177
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 32680 OF 2025
PETITIONER/S:
QRS RETAIL LIMITED
3RD FLOOR, 25/2424-9,RAYMOND BUILDING, M.G. ROAD,
PULIMOODU, THIRUVANANTHAPURAM KERALA REPRESENTED BY ITS
DIRECTOR MR.S.GAUTHAMAN, PIN - 695001
BY ADVS.
SMT.BINISHA BABY
SMT.NIVEDITA A.KAMATH
SMT.SARITHA K.S.
SHRI.ARAVIND RAJAGOPALAN MENON
SHRI.ANIL D. NAIR (SR.)
RESPONDENT/S:
1 JOINT DIRECTOR
DIRECTORATE GENERAL OF GST INTELLIGENCE OFFICE OF THE
ADDITIONAL DIRECTOR GENERAL KOCHI ZONAL UNIT, CENTRAL
EXCISE BHAVAN KATHRIKADAVU, KALOOR P.O, KOCHI, PIN -
682017
2 ADDITIONAL/JOINT COMMISSIONER OF CENTRAL GOODS AND
SERVICES TAX AND CENTRAL EXCISE
THIRUVANANTHAPURAM SOUTH DIVISION, GST BHAVAN, PRESS
CLUB ROAD, THIRUVANANTHAPURAM, PIN - 695001
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 178
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 32785 OF 2025
PETITIONER/S:
AGENCY FOR NEW AND RENEWABLE ENERGY RESEARCH AND
TECHNOLOGY (ANERT)
(FORMERLY KNOWN AS AGENCY FOR NON-CONVENTIONAL ENERGY
AND RURAL TECHNOLOGY), REPRESENTED BY ITS CHIEF
EXECUTIVE OFFICER, VIKAS BHAVAN P.O,
THIRUVANANTHAPURAM., PIN - 695033
BY ADVS.
SHRI.T.R.HARIKUMAR
SRI.ARJUN RAGHAVAN
RESPONDENT/S:
1 THE ADDITIONAL DIRECTOR GENERAL
DIRECTORATE GENERAL OF GOODS AND SERVICE, TAX
INTELLIGENCE, KOCHI ZONAL UNIT, CENTRAL EXCISE BHAVAN,
KATHRIKADAVU, KALOOR P.O., KOCHI, PIN - 682017
2 THE JOINT DIRECTOR
DIRECTORATE GENERAL OF GOODS AND SERVICE, TAX
INTELLIGENCE, KOCHI ZONAL UNIT, CENTRAL EXCISE BHAVAN,
KATHRIKADAVU, KALOOR P.O., KOCHI., PIN - 682017
3 THE ADDITIONAL/JOINT COMMISSIONER OF CENTRAL GOODS &
SERVICE TAXES
GST BHAVAN, PRESS CLUB ROAD, STATUTE,
THIRUVANANTHAPURAM, KERALA., PIN - 695001
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 179
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 180
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 33408 OF 2025
PETITIONER/S:
M/S. EASY INFRA INC
T.C.39/1489/6, RAJ TOWERS, KALYANI HOSPITAL ROAD,
THIRUVANANTHAPUAM , REPRESENTED BY ITS PARTNER, M.
LALITKUMAR, AGED 29 YEARS, S/O. MURALEEDHARAN, RESIDING
AT 19/2, SHANMUGMAR SALAI, SAKTHI NAGAR, CHOOLAIMEDU,
CHENNAI, TAMIL NADU, PIN - 695009
BY ADV SRI.K.RAKESH
RESPONDENT/S:
1 THE UNION OF INDIA
REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF
FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, CENTRAL
SECRETARIAT, NEW DELHI, PIN - 110001
2 THE STATE OF KERALA
REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY ITS ADDITIONAL COMMISSIONER, OFFICE OF
THE COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE
(AUDIT), KOCHI, CR BUILDING, I.S. PRESS ROAD, KOCHI,
PIN - 682018
4 CENTRAL GST & CENTRAL EXCISE
REPRESENTED BY ADDITIONAL COMMISSIONER, DEPARTMENT OF
REVENUE, OFFICE OF THE COMMISSIONER, PB NO.13, GST
BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN -
695001
5 THE SUPERINTENDANT (ADJUDICATION)
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 181
OFFICE OF THE COMMISSIONER, CENTRAL GST & CENTRAL
EXCISE, PB NO.13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM, PIN - 695001
6 THE JOINT COMMISSIONER
CENTRAL GST & CENTRAL EXCISE, DEPARTMENT OF REVENUE,
OFFICE OF THE COMMISSIONER, PB NO.13, GST BHAVAN, PRESS
CLUB ROAD, THIRUVANANTHAPURAM, PIN - 695001
BY ADV SMT.ANU PRABHAKAR, CGC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 182
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 33760 OF 2025
PETITIONER/S:
EDATHIPARAMBIL VAREED JOSE
AGED 66 YEARS
S/O. P.V. JOSE, EDATHIPARAMBIL HOUSE, 7/195, NEAR
FATHIMAQ MATHA CHURCH MAMBRA, WEST KORATTY, PIN -
680308
BY ADV SRI.SANTHOSH P.ABRAHAM
RESPONDENT/S:
1 THE STATE TAX OFFICER,
STATE GOODS & SERVICES TAX DEPARTMENT (KERALA) TAX
PAYER SERVICEEES CIRCLE, CHALAKUDY, PIN - 680307
2 THE COMMISSIONER OF STATE TAX
STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER,
KARAMANA P.O.,THIRUVANAMTHAPURAM, PIN - 695002
3 THE DEPUTY COMMISSIONER (ARREARS RECOVERY)
OFFICE OF THE JOINT COMMISSIONER,TAX PAYER
SERVICES,KERALA STATE GOODS,AND SERVICE TAX DEPARTMENT,
POOTHOLE, THRISSUR, PIN - 680004
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 183
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 34141 OF 2025
PETITIONER/S:
BINOY.K.,
AGED 41 YEARS
PROPRIETOR, PULARI RESTAURANT, SOUTH BAZAAR, KANNUR,
PIN - 670002
BY ADVS.
SHRI.RAJESH NAMBIAR
SMT.SINDHU K.NAMBIAR
RESPONDENT/S:
1 THE DEPUTY COMMISSIONER OF STATE TAX,
OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX, TAX
PAYER SERVICE DIVISION (KANNUR NORTH) STATE GOODS AND
SERVICES TAX DEPARTMENT, ADDITIONAL CIVIL STATION ,
KANNUR, PIN - 670002
2 THE DEPUTY COMMISSIONER (INTELLIGENCE)
STATE GOODS AND SERVICE TAX,CIVIL STATION,
ANNEX,KANNUR, PIN - 670002
3 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN -
695001
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 184
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 185
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 36084 OF 2025
PETITIONER/S:
VARADIAM SERVICE CO-OPERATIVE BANK LTD NO. 575
VII/317, VARADIAM, AVANUR, THRISSUR, REPRESENTED BY ITS
SECRETARY,, PIN - 680541
BY ADVS.
SMT.SWATHY S.
SMT.SILPA S.
SMT.ANJANA M VADHYAR
RESPONDENT/S:
1 THE INTELLIGENCE OFFICER,THRISSUR
OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX
DEPARTMENT (INTELLIGENCE) KERALA STATE GOODS & SERVICES
TAX DEPARTMENT, POOTHOLE,THRISSUR, PIN - 680004
2 THE DEPUTY COMMISSIONER (INTELLIGENCE)
OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX
(INTELLIGENCE), KERALA STATE GOODS & SERVICES TAX
DEPARTMENT ,POOTHOLE, THRISSUR, PIN - 680004
3 THE DEPUTY COMMISSIONER OF STATE TAX (ADJUDICATION),
OFFICE OF THE JOINT COMMISSIONER OF STATE TAX TAX PAYER
SERVICES, STATE GOODS AND SERVICES TAX DEPARTMENT,
POOTHOLE.P.O., THRISSUR, PIN - 680004
4 THE DEPUTY COMMISSIONER (ARREAR RECOVERY)
OFFICE OF THE JOINT COMMISSIONER (INTELLIGENCE), KERALA
STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE,
THRISSUR,KERALA, PIN - 680004
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 186
5 STATE OF KERALA,REPRESENTED BY THE SECRETARY
TAXES DEPARTMENT,GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM,KERALA, PIN - 695001
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 187
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 36100 OF 2025
PETITIONER/S:
THIROOR SERVICE CO-OPERATIVE BANK LTD NO.4140
4/587, THIROOR, MULAKUNNATHUKAVU P.O., THRISSUR,KERALA
REPRESENTED ITS SECRETARY, PIN - 680581
BY ADVS.
SMT.SWATHY S.
SMT.SILPA S.
SMT.ANJANA M VADHYAR
RESPONDENT/S:
1 INTELLIGENCE OFFICER, THRISSUR
INTELLIGENCE UNIT -1, KERALA STATE GOODS & SERVICES TAX
DEPARTMENT, POOTHOLE,THRISSUR ,KERALA, PIN - 680004
2 THE DEPUTY COMMISSIONER (INTELLIGENCE),
KERALA STATE GOODS AND SERVICE TAX DEPARTMENT,
POOTHOLE, THRISSUR,KERALA, PIN - 680004
3 THE DEPUTY COMMISSIONER OF STATE TAX (ADJUDICATION),
KERALA STATE GOODS AND SERVICE TAX DEPARTMENT,
POOTHOLE, THRISSUR,KERALA, PIN - 680004
4 THE DEPUTY COMMISSIONER (ARREAR RECOVERY),
OFFICE OF THE JOINT COMMISSIONER (INTELLIGENCE), KERALA
STATE GOODS AND SERVICE TAX DEPARTMENT, POOTHOLE,
THRISSUR,KERALA, PIN - 680004
5 STATE OF KERALA,REPRESENTED BY THE SECRETARY
TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM ,KERALA, PIN - 695001
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 188
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 189
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 36169 OF 2025
PETITIONER/S:
M/S. PAM PLYWOODS
16/149, ARACKAPADY-VALAYANCHIRANGARA ROAD,PERUMANI,
ERNAKULAM-683 556 REPRESENTED BY ITS PROPRIETOR
SHRI.P.M. BASHEER, S/O. ALI MAKKAR , RESIDING AT
POOVATHUMCHUVATTIL HOUSE, CHERUVATTOOR P.O.,
KOTHAMANGALAM, ERNAKULAM DISTRICT, PIN - 686691
BY ADVS.
SMTG.MINI(1748)
SHRI.A.KUMAR (SR.)
SHRI.P.J.ANILKUMAR
SRI.P.S.SREE PRASAD
SHRI.SATYAJITH K. WARRIER
RESPONDENT/S:
JOINT DIRECTOR
DIRECTORATE GENERAL OF GST INTELLIGENCE OFFICE OF THE
PRINCIPAL ADDITIONAL DIRECTOR GENERAL,KOCHI ZONAL UNIT,
CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR - ERNAKULAM
DISTRICT., PIN - 682017
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 190
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 191
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 37031 OF 2025
PETITIONER/S:
1 SRI. KAMALASAN. C.V.,
AGED 62 YEARS
S/O. SRI VASUDEVAN,1268, CHUKKATH BABIES NAGAR,
ERAVIMANGALAM, MULAYAM, THRISSUR, PIN - 680751
2 SRI. RAJESH C
AGED 52 YEARS
S/O SIVASANKARAN ONGANATH HOUSE, AMBALAPURAM,
PERINGANDUR, THRISSUR, PIN - 680581
BY ADVS.
SMTG.MINI(1748)
SHRI.A.KUMAR (SR.)
SHRI.P.J.ANILKUMAR
SRI.P.S.SREE PRASAD
SHRI.SATYAJITH K. WARRIER
SHRI.HARIKRISHNAN K.U.
SHRI.S.ANANTHAKRISHNAN
RESPONDENT/S:
ASSISTANT DIRECTOR,
DIRECTORATE GENERAL OF GST INTELLIGENCE MAHE HOUSE,
PANICKER ROAD, NADAKKAVU P.O.,KOZHIKODE, PIN - 673011
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 192
BY ADV SHRI.SREELAL N.WARRIER, SC, GST INTELLIGENCE
( DIRECTORATE GENERAL -DGGI)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 193
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 39107 OF 2024
PETITIONER/S:
ANEEZ I.,
AGED 42 YEARS
PROPRIETOR ‘M/S MANGALYA MOBILES' THAJ TOWER,
LINK ROAD, KAYAMKULAM, ALAPPUZHA DISTRICT, RESIDING AT
THEKKEKUNNEL, KANNAMPILLY BHAGAT, KAYAMKULAM P.O,
ALAPPUZHA, PIN - 690502
BY ADVS.
SHRI.BOBBY JOHN
SRI.S.AJAYGHOSH KUMAR
SMT.SANGEETHA S.KAMATH
RESPONDENT/S:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, FINANCE
DEPARTMENT, RAJPATH MARG, CENTRAL SECRETARIAT, NEW
DELHI, PIN - 110001
2 THE SUPERINTENDENT, CENTRAL TAX & CENTRAL EXCISE,
KAYAMKULAM RANGE
BSNL TELEPHONE EXCHANGE, KAYAMKULAM, ALAPPUZHA
DISTRICT, PIN - 690502
3 THE SUPERINTENDENT(AUDIT), O/O ASSISTANT COMMISSIONER,
CENTRAL TAX & CENTRAL EXCISE AUDIT CIRCLE 3, KOTTAYAM,
3RD JOYCE ARCADE, YMCA ROAD, KOTTAYAM, PIN - 686001
4 THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE,
THIRUVANANTHAPURAM,
P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD,
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 194
THIRUVANANTHAPURAM, PIN - 695001
5 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST
POLICY WING, NO.503, B LWING, 5TH FLOOR, CBIC, HUDCO
VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW
DELHI, PIN - 110066
6 STATE OF KERALA,
9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695002
BY ADVS.
SHRI.K.SHRI HARI RAO, SENIOR PANEL COUNSEL
SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 195
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 41355 OF 2024
PETITIONER/S:
SABOORA, PROPRIETOR 'M/S ASNA FOOD PRODUCTS',
AGED 57 YEARS
RAMANKULANGARA, KAVANAD P.O., KOLLAM DISTRICT, PIN -
691003
BY ADVS.
SHRI.BOBBY JOHN
SRI.S.AJAYGHOSH KUMAR
SMT.SANGEETHA S.KAMATH
RESPONDENT/S:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, FINANCE
DEPARTMENT, RAJPATH MARG, CENTRAL SECRETARIAT, NEW
DELHI, PIN - 110001
2 THE DEPUTY COMMISSIONER,
TPS DIVISION, SGST DEPARTMENT, KOLLAM, PIN - 691002
3 THE DEPUTY COMMISSIONER (INTELLIGENCE) IN CHARGE,
O/O DEPUTY COMMISSIONER (INTELLIGENCE), ASRAMAM P.O.,
KOLLAM DISTRICT, PIN - 691002
4 THE STATE TAX OFFICER, SGST DEPARTMENT, II CIRCLE,
KOLLAM,
ASRAMAM P.O., KOLLAM DISTRICT, PIN - 691002
5 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
DEPARTMENT,
9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 196
THIRUVANANTHAPURAM, PIN - 695002
6 THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE,
THIRUVANANTHAPURAM,
P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM, PIN - 695001
7 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST
POLICY WING, NO.503, B LWING, 5TH FLOOR, CBIC, HUDCO
VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW
DELHI, PIN - 110066
BY ADVS.
SHRI.C.DINESH, CGC
SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 197
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 42558 OF 2024
PETITIONER/S:
ISHAK
AGED 58 YEARS
PROPRIETOR ‘M/S IS TRADE LINKS' KUREEPUZHA WEST,
KAVANAD P.O., KOLLAM DISTRICT, AGED 58 YEARS, ,
RESIDING AT PARAMBIL HOUSE, KUREEPUZHA WEST, KAVANAD
P.O., KOLLAM DISTRICT,, PIN - 691003
BY ADVS.
SHRI.BOBBY JOHN
SRI.S.AJAYGHOSH KUMAR
SMT.SANGEETHA S.KAMATH
RESPONDENT/S:
1 UNION OF INDIA
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, FINANCE
DEPARTMENT, RAJPATH MARG, CENTRAL SECRETARIAT, NEW
DELHI, PIN - 110001
2 THE DEPUTY COMMISSIONER, TPS DIVISION, SGST DEPARTMENT,
KOLLAM
ASRAMAM P.O., KOLLAM DISTRICT, PIN - 691002
3 THE DEPUTY COMMISSIONER (INTELLIGENCE) IN CHARGE
O/O DEPUTY COMMISSIONER (INTELLIGENCE), ASRAMAM P.O.,
KOLLAM DISTRICT,, PIN - 691002
4 THE STATE TAX OFFICER, SGST DEPARTMENT, III CIRCLE,
KOLLAM
ASRAMAM P.O., KOLLAM DISTRICT, PIN - 691002
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 198
5 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
DEPARTMENT
9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695002
6 THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCIS
THIRUVANANTHAPURAM, P.B.NO.13, GST BHAVAN, PRESS CLUB
ROAD, THIRUVANANTHAPURAM, PIN - 695002
7 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST
POLICY WING, NO.503, B LWING, 5TH FLOOR, CBIC, HUDCO
VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW
DELHI, PIN - 110066
BY ADV SHRI.P.R.SREEJITH
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 199
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 16TH DAY OF FEBRUARY 2026 / 27TH MAGHA, 1947
WP(C) NO. 44492 OF 2024
PETITIONER/S:
M/S. XANDARI RESORTS PRIVATE LIMITED,
41/4108 D, SECOND FLOOR,MUTHOOT CHAMBERS,OPP SARITHA
THEATRE COMPLEX,BANERJI ROAD, ERNAKULAM,KERALA,
INDIA,REPRESENTED BY RATISH VARMA G,CORPORATE ACCOUNTS
MANAGER, PIN - 682018
BY ADVS.
SHRI.JAZIL DEV FERDINANTO
SRI.JOSE JACOB
SMT.SREELEKSHMI BEN
SMT.ANNE MARIA MATHEW
RESPONDENT/S:
1 UNION OF INDIA,
REPRESENTED BY SECRETARY, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI, PIN -
110001
2 STATE OF KERALA ,
REPRESENTED BY THE SECRETARY,COMMERCIAL TAXES, GOVT. OF
KERALA,TRIVANDRUM, KERALA, PIN - 695002
3 THE ASSISTANT COMMISSIONER,
OFFICE OF THE ASSISTANT COMMISSIONER,CENTRAL TAX AND
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 200
CENTRAL EXCISE,IDUKKI DIVISION, K.P. VARKEY'S
MALL,ROTARY JUNCTION, TEMPLE BY PASS ROAD,THODUPUZHA,
PIN - 685584
4 THE ASSISTANT COMMISSIONER,
OFFICE OF THE COMMISSIONER,CENTRAL TAX AND CENTRAL
EXCISE,KOCHI COMMISSIONERATE,C.R. BUILDING, I.S. PRESS
ROAD, KOCHI, PIN - 682018
BY ADVS.
SHRI.MAHADEV M.J.
SRI.R.HARISHANKAR
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.11.2025, ALONG WITH WP(C)NOS.3332/2025, 4442/2025 AND CONNECTED
CASES, THE COURT ON 16.02.2026 DELIVERED THE FOLLOWING:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 201
JUDGMENT
[WP(C) Nos.15618/2025, 3332/2025, 4442/2025, 5020/2025, 5103/2025,
5604/2025, 5708/2025, 6270/2025, 6732/2025, 8039/2025, 8283/2025,
8585/2025, 8637/2025, 8880/2025, 8882/2025, 9720/2025, 9965/2025,
10092/2025, 10122/2025, 10131/2025, 10164/2025, 10210/2025,
10682/2025, 10694/2025, 11251/2025, 11335/2025, 11396/2025,
11516/2025, 11676/2025, 12422/2025, 12504/2025, 13067/2025,
13261/2025, 13290/2025, 13773/2025, 13913/2025, 14516/2025,
14625/2025, 14661/2025, 14669/2025, 14757/2025, 14871/2025,
14961/2025, 15178/2025, 15357/2025, 15691/2025, 16352/2025,
17091/2025, 17159/2025, 17167/2025, 17320/2025, 17369/2025,
17374/2025, 17386/2025, 17462/2025, 17810/2025, 18102/2025,
19420/2025, 19684/2025, 19838/2025, 20034/2025, 20140/2025,
20141/2025, 20535/2025, 21599/2025, 23985/2025, 24609/2025,
24873/2025, 24881/2025, 24897/2025, 25000/2025, 25010/2025,
25041/2025, 25731/2025, 25872/2025, 26003/2025, 26016/2025,
26039/2025, 26108/2025, 26162/2025, 26236/2025, 26303/2025,
26649/2025, 26832/2025, 26876/2025, 26886/2025, 26947/2025,
27192/2025, 27303/2025, 27627/2025, 27628/2025, 27670/2025,
27855/2025, 27898/2025, 28368/2025, 29858/2025, 30238/2025,
30250/2025, 30257/2025, 30646/2025, 31252/2025, 31255/2025,
31461/2025, 31820/2025, 32680/2025, 32785/2025, 33408/2025,
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 202
33760/2025, 34141/2025, 36084/2025, 36100/2025, 36169/2025,
37031/2025, 39107/2024, 41355/2024, 42558/2024, 44492/2024]
…
The common issue that arises in all these writ petitions is
relating to the sustainability of the notices issued under Sections
73 and 74 of the CGST/SGST Act 2017 in the form of a composite
notice for multiple assessment years. The learned counsel
appearing for the petitioners contend that the issues raised
regarding the composite notice and order is already decided by a
Division Bench of this Court in M/s.Lakshmi Mobile
Accessories v. Joint Commissioner (Intelligence &
Enforcement) [2025 KHC OnLine 149] and Tharayil
Medicals v. The Deputy Commissioner [2025 KHC Online
467]. However, the contention of the learned Government
Pleader for the State of Kerala as well as the Senior Panel
counsel appearing for the Central Government is that, there is no
prohibition in the Act, against the issuance of a composite notice
for multiple assessment years and the decisions rendered by the
Delhi High Court upholding the validity of such notices were
already upheld by the Honourable Supreme Court by dismissing
the SLPs filed against the said decisions. Therefore, in the light
of the above, no interference is warranted in the impugned
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 203
notices issued for multiple years.
2. As observed above, the only question that arises for
consideration is with regard to the competence of the officers
concerned for issuing a composite notice under the provisions of
the CGST Act for multiple assessment years. In fact, in Lakshmi
Mobile (supra), this Court elaborately considered the aforesaid
question, after referring to the scheme of the CGST Act, by
specifically referring to various provisions in the said Act and
came to a definite conclusion that such notices are unsustainable
in view of the fact that, it causes serious prejudice to the tax
payers for various reasons. Paragraph 7 and 8 of the Judgment
rendered in Lakshmi Mobile (supra) are relevant in this
regards, which reads as follows:
7. It is clear from the said statutory provisions that the power of the
proper officer under Section 74(1) is to determine whether any of
the factors leading to tax evasion exist in relation to an assessee
during any financial/assessment year and initiate proceedings under
the said Section within the time frame contemplated under Section
74(1) of the CGST Act. The said exercise is to be conducted in
relation to each of the years in which such pre-conditions exist for
the invocation of the power under Section 74(1). While there may be
cases where the data available with the proper officer is such that it
suggests the existence of pre-conditions for more than one
financial/assessment years, the proper officer should ideally issue
separate show cause notices to cover the different
financial/assessment years since the period available to the
Department for adjudication of the show cause notices varies
depending upon the due date for furnishing of annual return for that
year. In our view, consolidated show cause notices covering multiple
financial/assessment years can be issued only in circumstances
where the statutory provision provides for a common period for
initiation and completion of the adjudication. For instance, under
Section 28 of the Customs Act, a show cause notice invoking the
extended period of limitation of five years has to cover
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 204a prior period of five years ending with the date of issuance of the
show cause notice. Similar was the provision under Section 11A of
the erstwhile Central Excise Act. Under both of the above
provisions, the show cause notices issued, irrespective of whether it
covered a single financial/assessment year or multiple years, had to
be adjudicated within a fixed period of one year from the date of the
show cause notice. The scheme of adjudication is different under the
CGST Act. Under Section 74 of the CGST Act, the end termini for
adjudication varies for each financial/assessment year, since it is not
pegged to the date of the show cause notice but to a period of five
years from the due date for furnishing of annual return for the
financial year to which the tax not paid or short paid or input tax
credit wrongly availed or utilised relates to. Issuing a consolidated
show cause notice covering various financial/assessment years
would cause prejudice to an assessee who would not get the full
period envisaged for adjudication under the Statute, if that period is
circumscribed by the limitation period prescribed in relation to an
earlier financial/assessment year. In other words, where, in a
situation such as the present, the proximate expiry of the limitation
period under Section 74(10) is only in relation to one of the six
financial/assessment years, the contentions of the assessee and the
opportunity available to an assessee for adducing evidence in
relation to the other years cannot be rendered illusory by forcing
upon the assessee the period of limitation prescribed under Section
74(1) for passing the final order in relation to the earliest
financial/assessment year [2017-18]. The statutory period available
for an assessee to put forth its contentions against the show cause
notice in an effective manner cannot be curtailed by an unnecessary
act on the part of the Department in issuing a consolidated show
cause notice that includes therein a financial/assessment year in
relation to which the period for passing a final order expires earlier.
8. There is yet another aspect of the matter. If a consolidated
notice for various financial/assessment years is issued, the total
amount of tax, penalty etc. determined as payable by the assessee
may increase exponentially depending upon the number of
financial/assessment years included in the consolidated notice. The
determination of tax, penalty etc. would be in respect of all the
financial/assessment years put together. That would go against the
provisions of sub sections (9) and (10) of Section 74 which
specifically refer to the “financial year to which the tax not paid or
short paid or input tax credit wrongly availed or utilised relates”
while stipulating the last date for passing the adjudication order. A
consolidated notice would also result in a consolidated adjudication
order covering several financial/assessment years and in the event
of it being adverse to the assessee, the fee/predeposit required to be
paid by an assessee for preferring a statutory appeal would also be
higher. This could not have been the Scheme of the statutory
provisions which are expected to adhere to principles of fairness in
taxation. In this context, it is useful to remind ourselves of the
following observations of Justice H.R. Khanna in CIT v. Simon
Carves Ltd. – [(1976) 4 SCC 435] as regards the nature of the quasi-
judicial function exercised by assessing officers:
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 205“10. […] The taxing authorities exercise quasijudicial
powers and in doing so they must act in a fair and not a
partisan manner. Although it is part of their duty to
ensure that no tax which is legitimately due from an
assessee should remain unrecovered they must also at the
same time not act in a manner as might indicate that
scales are weighted against the assessee. We are wholly
unable to subscribe to the law that unless those
authorities exercise the power in a manner most
beneficial to the revenue and consequently most adverse
to the assessee, they should be deemed not to have
exercised it in a proper and judicious manner.”
3. In Tharayil Medicals (supra) the view taken in Lakshmi
Mobile (supra) was reiterated and further explained. In Tharayil
Medicals, while reiterating the view expressed in Lakashmi
Mobile, a reference was also made to the decision rendered by the
Division Bench of Bombay High Court in RioCare India Private
Limited. v. Assistant Commissioner CGST and C.Ex. & Ors.
[(2025) 26 Centax 339(Bom.)], where a contrary view was taken
by the said court, on the reason that such composite notice is
permissible in view of the fact that the statue does not contain any
prohibition in issuing the said notice. Paragraph Nos.3 and 4 of the
said decision reads as follows:
“3. At least prima facie we are not impressed with this argument.
There is nothing in Section 74 and more particularly 74(1) which
would prohibit the Authority from issuing a notice calling upon the
assessee to pay tax that has not been paid or short paid or
erroneously refunded or where input tax credit has been wrongly
availed or utilised, by reason of fraud, or any wilful misstatement or
suppression of facts to evade tax. At least prima facie, a notice
under Section 74(1) can be issued for any period provided said
notice is given at least 6 months prior to the time limit specified in
sub-section (10) of Section 74 for issuance of the order.
4. In the present case, admittedly there is no issue of limitation
as contemplated under Section 74(10). In these circumstances, at
least prima facie we are not satisfied that this Writ Petition ought to
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 206be entertained and which is challenging the show cause notice. The
Petitioner will have to face the show cause notice and can canvass
all arguments before the authority concerned, including the issues
raised in the present Writ Petition.”
4. The decision in Tharayil Medicals was followed by the
Madras High court in M/s. Oriental Lotus Hotel Supplies Private
Limited. v. The Join Commissioner, Chennai GST Audit II,
Commissionerate [2025 (8) TMI 1055] and by the High court of
Karnataka in M/s.Bangalore Golf Club v. Assistant
Commissioner of commercial Taxes, (Enforcement) Bengaluru
[(2025) 26 Centax 441(Kar.)].
5. The learned Special Government Pleader [Taxes] and the
Learned Senior Panel Counsel seriously opposed the challenge
raised against the notices by pointing out that, while rendering the
decisions referred to above, certain crucial points were not taken
into account. It was also contended by them that, since the contrary
view taken by the Delhi High Court is already upheld by the
Honourable Supreme Court by rejecting the Special Leave Petition
by the Honourable Supreme Court, it is open to this Court to take a
contrary view than taken in Lakshmi Mobile(supra) and Tharayil
Medicals (supra).
6. As regards the points which were not considered by
this Court in Lakshmi Mobile(surpa) and Tharayil Medicals
(supra), it is submitted by the leanred Special Government Pleader
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 207
that the scheme of proceedings to be initiated under Sections 73 and
74 of the CGST Act are completely different from the
assessment/reassessment proceedings contemplated under the
earlier corresponding enactments such as Kerala Value Added Tax
Act and the Kerala General Sales Tax Act etc. It was contended that,
the purpose of Sections 73 and 74 is to find out the actual evasion of
tax, in relation to the specifc instance of such evasion, and the order
assessing the tax and making a demand, would be only in respect of
such instance where the evasion, short payment, short levy, the
availing of input tax credit wrongfully etc. was detected. To explain
this, the learned Special Government Pleader brought to the
attention of this Court, the various provisions of the CGST Act.
7. It is pointed out that, the term “valid return” is defined under
Section 3(117) as a return furnished under Section 39 on which self
assessed tax has been paid in full. Section 39 deals only with
monthly returns and the purpose of annual return contemplated
under Section 44 of the CGST Act is as a self certified statement,
reconciling the values of supplies declared in the return furnished
for the financial year. Thus, the contention of the learned Special
Government Pleader is that, going by the scheme of the CGST Act,
the financial year is not of much relevance, for the purpose of
proceeding under Sections 73 and 74, as what is to be addressed
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 208
through the said proceedings is to ensure the collection of tax which
was sought to be evaded or short levied or input tax credit
wrongfully availed , in respect of particular instances alone. In other
words, while initiating proceedings under Sections 73 and 74 of the
CGST Act, the attempt of the officers concerned, is to recover the
tax, which is short levied or short collected or input tax credit
wrongfully availed and it is not intended to reopen the assessment
for the whole year as such. It was also pointed out that, in an
inspection or search conducted by the competent officers, if
instances as referred to above are revealed relating to multiple
assessment years, it may be necessary for the officer to conduct a
common enquiry to determine the tax liability, which is not
prohibited under the Act specifically or with necessary impications.
Thus, according to the learned Special Government Pleader these
aspects are not taken into account in the decision rendered in
Lakshmi Mobile (surpa) and Tharayil Medical (surpa).
8. However, even while accepting the contention of the
leaned Special Government Pleader regarding the scheme of the Act
as referred to above, it is to be noted that, that by itself would not
enable the officers concerned to invoke the powers under Sections
73 and 74 of the Act by issuing composite notice for multiple years.
In Lakhsmi Mobile (supra)and Tharayil Medicals (surpa), the
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 209
prejudices that are caused to the tax payers in various ways due to
issuance of the composite notices have been dealt with in detail and
also taking note of the fact that, there is no provision in the CGST
Act that enables the officers concerned to issue a composite notice,
findings were entered into by this Court, interfering with such
notices and order, holding that such notices/orders are beyond the
powers of the officers concerned. After carefully going through the
observations and the reasons mentioned in those judgments, I do not
find any scope for a different view. More over, the said decision is
also binding upon this Court.
9. When it comes to the question of the decisions
rendered by the High Court of Delhi, which is Vallabh Textiles v.
Additional/Joint Commissioner, CGST Delhi East
Commissionerate and Others [WP(C) No.13855 of 2024] which
was followed again by the Delhi High Court in Ambika Traders v.
Additional Commissioner, Adjudication DGGSTI, CGST Delhi
North [2025 (8) TMI 315-Delhi High Court] and the orders
passed in SLP upholding the said decisions, it is to be noted that the
orders passed in the said SLPs were not speaking orders, so as to
treat those as precedents. In State of Orissa and Another v.
Dhirendra Sundar Das and Others [(2019) 6 SCC 270], it was
held by the Honourable Supreme Court that an order dismissing the
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 210
SLP in limine simply implies that the case was not worthy of
examination by the Supreme Court for a reason other than merits of
the case. It was further held that such in limine dismissal at
threshold without indicating any reasons does not constitute any
declaration of law or binding precedent under Article 141. This is
the reiteration of the legal proposition declared by the Honourable
Supreme Court in Khoday Distilaries Ltd. And Others v. Sri
Mahadeshwara Sahakara Sakkare Karkhane Ltd. Kollengal
[2019 KHC 6265], Kunhayammed and Others v. State of
Kerala [AIR 2000 SC 2587], and Indian Oil Corporation Ltd. v.
State of Bihar and Others, [1986 (4) SCC 146].
10. On going through the orders passed in the SLP, it can
be seen that no detailed discussion with regard to the merits of the
findings or the questions of law are made by the Honourable
Supreme Court and hence, I am of the view that the fact that the
view taken by the Delhi High Court was not interfered with by the
Honourable Supreme Court by dismissing the SLP, by itself cannot
be a ground to take a different view in this case, than the one taken
by the Division Bench of this Court in Lakshmi Mobile (surpa) and
Tharayil Medicals (surpa).
11. Of course, it is true that the learned Special
Government Pleader pointed out that the decision in Lakshmi
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 211
Mobile (supra) is already under Challenge before the Honourable
Supreme Court and notice is issued in the SLP filed by the State
against the said decision. However, in Abdu Rahiman v. District
Collector, Malappuram and Another [2009 (4) KHC 283], it
was held by a Division Bench of this Court that, merely because of
the reason that the judgment rendered by the Division Bench is
stayed by the Honourable Supreme Court, it does not lose its binding
precedent and the single Judge is bound to follow the judgment of
the Division Bench which is under stay. In this case, evidently, no
stay is also obtained against the judgment in Lakshmi Mobile
(supra)or Tharayil Medicals (supra). Therefore, I am bound to
follow the observations and principles laid down by the Division
Bench of this Court in the aforesaid decisions.
In the light of the discussions made above, I am of the view that
the impugned notices in these cases are to be interfered with.
Accordingly, these writ petitions are disposed of quashing the
impugned notices issued and impugned orders passed for multiple
years under the provisions of the CGST /SGST Act, granting liberty
to the assessing officers to issue fresh notices separately for the
relevant assessment years and to complete the proceedings in
accordance with law. It is further clarified that the period during
which the respective writ petitions were pending consideration
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 212
before this Court, i.e from the date of filing till the date of the
judgment can be excluded, while computing the period of limitation
for issuing notices and completing the proceedings. All other
contentions of all the parties are left open.
Sd/-
ZIYAD RAHMAN A.A.
JUDGE
DG/ pkk
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 213
APPENDIX OF WP(C) NO. 15618 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF CBIC CIRCULAR NO.
199/11/2023/GST DATED 17.07.2023
Exhibit P2 TRUE COPY OF THE SHOW CASE NOTICE DATED
30.07.2024 ISSUED BY THE 3RD RESPONDENT
Exhibit P3 TRUE COPY OF THE REPLY FILED BY THE PETITION
DATED 27.08.2024
Exhibit P4 TRUE COPY OF THE WRITTEN SUBMISSIONS DATED
17.01.2025
Exhibit P5 TRUE COPY OF THE IMPUGNED ORDER-IN-ORIGINAL
NO.OIO/TPS/TSR/ADJ/2025/06-DC DATED
01.02.2025 ISSUED BY THE 2ND RESPONDENT
Exhibit P6 TRUE COPY OF THE JUDGMENT OF THIS HON’BLE
COURT IN W.A NO.54/2024 DATED 26.11.2024
Exhibit P7 TRUE COPY OF THE JUDGMENT DATED 24.01.2025 OF
THIS HON’BLE COURT IN W.P(C) NO.2878/2025
Exhibit P8 TRUE COPY OF THE JUDGMENT DATED 09.12.2024 OF
THIS HON’BLE COURT IN W.P(C) NO. 41980/2024
Exhibit P9 TRUE COPY OF THE ABOVE JUDGEMENT OF THIS
HON’BLE COURT IN WP(C) 35868 OF 2018 DATED
12.11.2018 REPORTED IN 2018 (19) G.S.T.L 385
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 214
APPENDIX OF WP(C) NO. 3332 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
30.07.2024 ISSUED BY THE 3RD RESPONDENT TO
THE PETITIONER
Exhibit P2 TRUE COPY OF THE REPLY DATED 13.08.2024
SUBMITTED BY THE PETITIONER TO THE SCN ISSUED
BY THE 3RD RESPONDENT
Exhibit P3 TRUE COPY OF THE COMPOSITE ASSESSMENT ORDER
DATED 10.10.2024 FOR THE PERIOD 2017-18,
2018-19, 2019-20 AND 2020-21 ISSUED BY THE
2ND RESPONDENT TO THE PETITIONER
Exhibit P4 TRUE COPY OF THE NOTIFICATION NO.27/2017 –
CENTRAL TAX (RATE), DATED 22.09.2017
Exhibit P5 TRUE COPY OF THE FORWARDING LETTER DATED
13.07.2021 SUBMITTED BY THE PETITIONER TO THE
4TH RESPONDENT
Exhibit P6 TRUE COPY OF THE INTERIM ORDER DATED
04.12.2024 GRANTED BY THIS HON’BLE COURT IN
W.P(C ) NO. 42558 OF 2024 .
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 215
APPENDIX OF WP(C) NO. 4442 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER DATED 29.05.2020
ISSUED BY THE 4TH RESPONDENT TO THE
PETITIONER FOR THE YEARS 2018-19 AND 2019-
20(PART)
Exhibit P2 TRUE COPY OF THE FIRST APPELLATE ORDER DATED
15.11.2021 PASSED BY THE JOINT COMMISSIONER
APPEALS, KSGST DEPARTMENT, KOLLAM IN
KGSTA(KLM) 28/2020 FOR THE YEAR 2018-19
Exhibit P3 TRUE COPY OF THE FIRST APPELLATE ORDER DATED
15.11.2021 PASSED BY THE JOINT COMMISSIONER
APPEALS, KSGST DEPARTMENT, KOLLAM IN
KGSTA(KLM) 29/2020
Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
22.07.2024 ISSUED BY THE 2ND RESPONDENT TO
THE PETITIONER
Exhibit P5 TRUE COPY OF THE REPLY DATED 14.10.2024
SUBMITTED BY THE PETITIONER TO THE SCN ISSUED
BY THE 2ND RESPONDENT
Exhibit P6 TRUE COPY OF PH NOTE DATED 18.11.2024
Exhibit P7 TRUE COPY OF THE COMPOSITE ASSESSMENT ORDER
DATED 23.01.2025 FOR THE FOR THE YEARS 2017-
18, 2020-21, 2021-22 AND 2022-23 (THE PERIOD
MENTIONED AS SEPTEMBER 2018 TO MARCH 2023IN
THE OPENING PAGE OF THE ORDER) ISSUED BY THE
3RD RESPONDENT TO THE PETITIONER
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 216
APPENDIX OF WP(C) NO. 5020 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE INTIMATION OF TAX
ASCERTAINMENT DATED 31.12.2021 ISSUED BY THE
4TH RESPONDENT TO THE PETITIONER FOR THE
YEARS 2017-18, 2018-19 AND 2019-20
Exhibit P2 TRUE COPY OF THE REPLY DATED 24.01.2022
SUBMITTED BY THE PETITIONER TO THE 4TH
RESPONDENT
Exhibit P3 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
31.07.2024 ISSUED BY THE 2ND RESPONDENT TO
THE PETITIONER
Exhibit P4 TRUE COPY OF THE REPLY DATED 16.08.2024
SUBMITTED BY THE PETITIONER TO THE SCN ISSUED
BY THE 3RD RESPONDENT
Exhibit P5 TRUE COPY OF THE HEARING NOTE DATED
19.10.2024 SUBMITTED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT
Exhibit P6 TRUE COPY OF THE ADDITIONAL HEARING NOTE
DATED 15.01.2025 SUBMITTED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT
Exhibit P7 TRUE COPY OF THE COMPOSITE ASSESSMENT ORDER
DATED 20.01.2025 FOR THE YEARS 2017-18, 2018-
19 AND 2019-20 ISSUED BY THE 2ND RESPONDENT
TO THE PETITIONER
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 217
APPENDIX OF WP(C) NO. 5103 OF 2025
PETITIONER EXHIBITS
Exhibit P-1 TRUE COPY OF THE SHOW CAUSE NOTICE NO. SCN-
4/2024-25/INT-ALPY DATED 15-07-2024 ISSUED BY
THE 2ND RESPONDENT TO THE PETITIONER
Exhibit P-2 TRUE COPY OF THE REPLY FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT
Exhibit P-3 TRUE COPY OF THE JUDGMENT DATED 12/09/2024 IN
W.P(C) NO. 31434/2024 OF THE HON’BLE HIGH
COURT OF KERALA
Exhibit P-4 TRUE COPY OF THE LETTER DATED 14/11/2024
ISSUED BY THE 3RD RESPONDENT TO THE
PETITIONER
Exhibit P-5 TRUE COPY OF THE POSTAL RECEIPTS AND
ACKNOWLEDGMENT CARD EVIDENCING THE RECEIPT OF
THE EXHIBIT P2 REPLY BY THE RESPONDENTS NO. 2
& 3
Exhibit P-6 TRUE COPY OF THE JUDGMENT DATED 25/11/2024 IN
W.P(C) NO. 41590/2024
Exhibit P-7 TRUE COPY OF THE ORDER IN ORIGINAL DATED
04/02/2025 ISSUED BY THE 4TH RESPONDENT
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 218
APPENDIX OF WP(C) NO. 5604 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
31.05.2024 ISSUED BY THE 3RD RESPONDENT TO
THE PETITIONER
Exhibit P2 TRUE COPY OF THE NOTARIZED AFFIDAVIT OF THE
MANAGER OF THE PETITIONER SRI. M. MAHESH,
DATED 07.06.2024
Exhibit P3 TRUE COPY OF THE REPLY DATED 03.07.2024
SUBMITTED BY THE PETITIONER TO THE SCN ISSUED
BY THE 3RD RESPONDEN
Exhibit P4 TRUE COPY OF THE REQUEST DATED 25.07.2024
SUBMITTED BY THE PETITIONER TO THE 2ND
RESPONDENT
Exhibit P5 TRUE COPY OF THE HEARING NOTE DATED
30/07/2024 IS PRODUCED AND MARKED AS EXHIBIT
P5
Exhibit P6 TRUE COPY OF THE COMPOSITE ASSESSMENT ORDER
DATED 04.02.2025 FOR THE YEARS 2017-18, 2018-
19,2019-20,2020-21, 2021-22, 2022-23, ISSUED
BY THE 2ND RESPONDENT TO THE PETITIONER
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 219
APPENDIX OF WP(C) NO. 5708 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
30.07.2024 ISSUED BY THE 3RD RESPONDENT TO
THE PETITIONER
Exhibit P2 TRUE COPY OF THE NOTARIZED AFFIDAVIT OF THE
ACCOUNTING STAFF OF THE PETITIONER SMT.
MANISHA S, DATED 15.08.2024
Exhibit P3 TRUE COPY OF THE NOTARIZED AFFIDAVIT OF THE
ONE OF THE PARTNERS OF THE PETITIONER, SRI.
BIJU JOHN, DATED 13.09.2024
Exhibit P4 TRUE COPY OF THE REPLY TO THE SCN, DATED
09.09.2024, SUBMITTED BY THE PETITIONER ON
07.10.2024
Exhibit P5 TRUE COPY OF THE HEARING NOTE DATED
24.01.2025 FILED BY PETITIONER BEFORE 2ND
RESPONDENT
Exhibit P6 TRUE COPY OF THE COMPOSITE ASSESSMENT ORDER
DATED 28.01.2025 FOR THE YEARS 2017-18, 2018-
19, 2019-20, 2020-21, 2021-22, 2022-23 AND
2023-24, ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 220
APPENDIX OF WP(C) NO. 6270 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE REPLY DATED 17.11.2022
SUBMITTED BY THE PETITIONER BEFORE THE 4TH
RESPONDENT
Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE (SCN)
DATED 13.02.2024 ISSUED BY THE 3RD RESPONDENT
TO THE PETITIONER
Exhibit P3 TRUE COPY OF THE REPLY TO THE SCN, DATED
23.11.2024, SUBMITTED BY THE PETITIONER
Exhibit P4 TRUE COPY OF THE COMPOSITE ORDERS DATED
31.01.2025 ISSUED BY THE 2ND RESPONDENT TO
THE PETITIONER
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 221
APPENDIX OF WP(C) NO. 6732 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
30.07.2024 ISSUED BY THE 3RD RESPONDENT TO
THE PETITIONER
Exhibit P2 TRUE COPY OF THE REPLY TO SCN, DATED
30.08.2024 SUBMITTED BY THE PETITIONER
Exhibit P3 TRUE COPY OF THE ARGUMENT NOTE DATED
29.01.2025 SUBMITTED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT
Exhibit P4 TRUE COPY OF THE COMPOSITE ORDER DATED
05.02.2025, FOR THE YEAR 2017-2018 TO 2021-
2022, ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER
Exhibit P5 TRUE COPY OF THE STATEMENT OF ESAKKIRAJA,
S/O.SINGARAJA DATED 03.08.2021 MADE BEFORE
THE 4TH RESPONDENT
Exhibit P6 TRUE COPY OF THE STATEMENT OF POORAJA,
S/O.CHEERAMAKKANNI NADAR DATED 16.08.2021
MADE BEFORE THE 4TH RESPONDENT
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 222
APPENDIX OF WP(C) NO. 8039 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE (SCN)
DATED 23.07.2024 ISSUED BY THE 3RD RESPONDENT
TO THE PETITIONER
Exhibit P2 TRUE COPY OF THE REPLY TO THE SCN, DATED
17.08.2024, SUBMITTED BY THE PETITIONER
Exhibit P3 TRUE COPY OF THE ARGUMENT NOTE DATED
19.11.2024 SUBMITTED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT
Exhibit P4 TRUE COPY OF THE COMPOSITE ORDER DATED
04.02.2025 ISSUED BY THE 2ND RESPONDENT TO
THE PETITIONER
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 223
APPENDIX OF WP(C) NO. 8283 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
10.07.2024 ISSUED BY THE 3RD RESPONDENT TO
THE PETITIONER
Exhibit P2 TRUE COPY OF THE REPLY TO SCN, DATED
20.07.2024 SUBMITTED BY THE PETITIONER
Exhibit P3 TRUE COPY OF THE ARGUMENT NOTE DATED
29.11.2024 SUBMITTED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT
Exhibit P4 TRUE COPY OF THE COMPOSITE ORDER DATED
07.02.2025, FOR THE YEAR 2017-2018 TO 2021-
2022, ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER
Exhibit P5 TRUE COPY OF THE STATEMENT OF THE PETITIONER,
DATED 10.08.2023, MADE BEFORE THE 2ND
RESPONDENT
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 224
APPENDIX OF WP(C) NO. 8585 OF 2025
PETITIONER EXHIBITS
Exhibit P1 . TRUE COPY OF THE SHOW CAUSE NOTICE DATED
2.8.2024 ISSUED BY THE 1ST RESPONDENT TO THE
PETITIONER
Exhibit P2 TRUE COPY OF THE REPLY DATED 1.10.2024 ALONG
WITH ANNEXURE
Exhibit P3 TRUE COPY OF THE ORDER DATED 8.1.2025 ISSUED
ON 16.1.2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 225
APPENDIX OF WP(C) NO. 8637 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW-CAUSE NOTICE DATED
31.01.2023 BEARING C.NO.IV/06/90/2019-PREV
FOR THE A.Y.S 2017-18, 2018-19 & 2019-20
ISSUED BY THE 4TH RESPONDENT TO THE
PETITIONER.
Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER ISSUED U/S.
74 OF THE ACT 2017 AGAINST THE PETITIONER FOR
THE A.Y.S 2017-18, 2018-19 & 2019-20 BEARING
NO. 37/2024-25/GST (ADC) ISSUED BY THE 3RD
RESPONDENT .
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 226
APPENDIX OF WP(C) NO. 8880 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE CONSOLIDATED NOTICE FOR THE
ASSESSMENT YEAR 2018-19 TO 2021-22
Exhibit P2 TRUE COPY OF THE REPLY DATED 05.11.2024
Exhibit P3 TRUE COPY OF THE ORDER DATED 05.02.2025
ISSUED BY THE 1ST RESPONDENT
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 227
APPENDIX OF WP(C) NO. 8882 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE JUDGMENT DATED 30.01.2024 IN
W.P.(C) NO. 3617 OF 2024 OF THIS HON’BLE
COURT
Exhibit P2 TRUE COPY OF THE JUDGMENT DATED 18.03.2024 IN
W.A.NO. 170 OF 2024 OF THIS HON’BLE COURT.
Exhibit P3 TRUE COPY OF THE NOTICE DATED 04.08.2024
ISSUED BY THE 3RD RESPONDENT TO THE
PETITIONER
Exhibit P4 TRUE COPY OF THE REPLY DATED 14.01.2025
SUBMITTED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT
Exhibit P5 TRUE COPY OF THE ORDER DATED 25.01.2025
PASSED BY THE 2ND RESPONDENT
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 228
APPENDIX OF WP(C) NO. 9720 OF 2025
PETITIONER EXHIBITS
Exhibit P1 THE TRUE COPY OF THE SHOW CAUSE NOTICE DATED
20/03/2024
Exhibit P2 THE TRUE COPY OF THE REPLY FILED BY THE
PETITIONER DATED 03/06/2024
Exhibit P3 THE TRUE COPY OF THE ORDER IN ORGINAL NO.
21/2025/GST DATED 03/02/2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 229
APPENDIX OF WP(C) NO. 9965 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS BEARING REF.
C.NO.IV/16/06/2017-CCO (TVPM), DATED
16.08.2017 BY THE ASSISTANT COMMISSIONER,
OFFICE OF THE CHIEF COMMISSIONER, CENTRAL TAX
CENTRAL EXCISE AND CUSTOMS,
THIRUVANANTHAPURAM ZONE, CENTRAL REVENUE
BUILDING, I.S. PRESS ROAD, ERNAKULUM – 682
018, DATED 16.08.2017
Exhibit P2 TRUE COPY OF SUMMON DATED 04.12.2023 ISSUED
BY 3RD RESPONDENT TO THE PETITIONER
Exhibit P3 TRUE COPY OF THE SUMMONS DATED 26.06.2024
ISSUED TO 4TH RESPONDENT TO THE PETITIONER
Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
05.08.2024 ISSUED BY THE 3RDRESPONDENT
Exhibit P5 TRUE COPY OF THE REPLY DATED 29.11.2024 ALONG
WITH ANNEXURES SUBMITTED BY THE PETITIONER
BEFORE THE 3RD RESPONDENT
Exhibit P6 TRUE COPY OF THE PROCEEDINGS DATED 20.12.2024
ISSUED BY THE 4TH RESPONDENT
Exhibit P7 TRUE COPY OF THE REQUEST MADE BY THE 2ND
RESPONDENT, DATED 11.11.2024 ISSUED BY THE
1ST RESPONDENT TO THE SPECIAL SECRETARY, GST
COUNCIL, SECRETARIAT, TOWER II, 5TH FLOOR,
JEEVAN BHARATI BUILDING, NEW DELHI
Exhibit P8 TRUE COPY OF THE REQUEST MADE BY THE 2ND
RESPONDENT TO THE 1ST RESPONDENT, DATED
15.01.2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 230
APPENDIX OF WP(C) NO. 10092 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE
NO.12/2024-25-GST DATED 26.7.2024 ISSUED BY
THE 1ST RESPONDENT TO THE PETITIONER
Exhibit P2 TRUE COPY OF THE REPLY DATED 03.09..2024
ALONG WITH ANNEXURE SUBMITTED BY THE
PETITIONER TO THE 2ND RESPONDENT
Exhibit P3 TRUE COPY OF THE ORDEROF THE 2ND RESPONDENT
DATED 22.1.2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 231
APPENDIX OF WP(C) NO. 10122 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE
NO.17/2024-25-GST DATED 30.7.2024 ISSUED BY
THE 1ST RESPONDENT TO THE PETITIONER
Exhibit P2 TRUE COPY OF THE REPLY DATED 3.9.2024 ALONG
WITH ANNEXURE SENT BY THE PETITIONER TO THE
2ND RESPONDENT
Exhibit P3 TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT
DATED 22.1.2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 232
APPENDIX OF WP(C) NO. 10131 OF 2025
PETITIONER EXHIBITS
Exhibit P1 . TRUE COPY OF THE SHOW CAUSE NOTICE
NO.18/2024-25-GST DATED 30.7.2024 ISSUED BY
THE 1ST RESPONDENT TO THE PETITIONER
Exhibit P2 TRUE COPY OF THE REPLY DATED 03.09..2024
ALONG WITH ANNEXURE
Exhibit P3 TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT
DATED 23.1.2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 233
APPENDIX OF WP(C) NO. 10164 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE
NO.10/2024-25-GST DATED 24.7.2024 ISSUED BY
THE 1ST RESPONDENT TO THE PETITIONER
Exhibit P2 TRUE COPY OF THE REPLY DATED 3.9.2024 ALONG
WITH ANNEXURE SUBMITTED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT
Exhibit P3 TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT
DATED 23.1.2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 234
APPENDIX OF WP(C) NO. 10210 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE
NO.19/2024-25-GST DATED 31.7.2024 ISSUED BY
THE 1ST RESPONDENT TO THE PETITIONER
Exhibit P2 TRUE COPY OF THE REPLY DATED 20.1.2025 ALONG
WITH ANNEXURE SUBMITTED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT
Exhibit P3 TRUE COPY OF ORDER OF THE 2ND RESPONDENTDATED
24.1.2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 235
APPENDIX OF WP(C) NO. 10682 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE NO.
SCN/INT/ALP/2024/04-DC, DATED 23.07.2024
ISSUED BY THE 3RD RESPONDENT TO THE
PETITIONER
Exhibit P2 TRUE COPY OF THE ADJOURNMENT LETTER DATED
27.08.2024, SUBMITTED BY THE PETITIONER TO
THE 2ND RESPONDENT
Exhibit P3 TRUE COPY OF THE COMPOSITE ORDER NO.
OIO/TPS/DCGNR/2024/11-DC, DATED 05.02.2025
ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 236
APPENDIX OF WP(C) NO. 10694 OF 2025
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE NOTICE ISSUED BY THE 3RD
RESPONDENT DATED 21.08.2023
Exhibit P2 A TRUE COPY OF THE NOTICE ISSUED BY THE 3RD
RESPONDENT DATED 31.08.2023
Exhibit P3 A TRUE COPY OF THE REPLY SUBMITTED BY THE
PETITIONER BEFORE THE 3RD RESPONDENT DATED
3.11.2023
Exhibit P4 A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED
BY THE 4TH RESPONDENT DATED 27.12.2023
Exhibit P5 AA TRUE COPY OF THE REPLY SUBMITTED BY THE
PETITIONER BEFORE THE 5TH RESPONDENT DATED
15.3.2024
Exhibit P6 A TRUE COPY OF THE COVER LETTER SUBMITTED BY
THE PETITIONER BEFORE THE 5TH RESPONDENT
DATED 12.11.2024
Exhibit P7 A TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY
THE 5TH RESPONDENT DATED 5.12.2024
Exhibit P8 A TRUE COPY OF THE CIRCULAR NO. 31/05/2018 –
GST ISSUED BY THE 1ST RESPONDENT DATED
9.2.2018
Exhibit P9 A TRUE COPY OF THE CIRCULAR NO. 169/01/2022-
GST ISSUED BY THE 1ST RESPONDENT DATED
12.3.2022
Exhibit P10 A TRUE COPY OF THE CIRCULAR NO. 4/2022 ISSUED
BY THE COMMISSIONER STATE GST DEPARTMENT
DATED 8.1.2023
Exhibit P11 A TRUE COPY OF THE RECONCILIATION STATEMENT
SUBMITTED BY THE PETITIONER BEFORE THE 5TH
RESPONDENT ALONG WITH THE SALES REGISTER FOR
AY 2019-2020
Exhibit P12 A TRUE COPY OF THE RECONCILIATION STATEMENT
SUBMITTED BY THE PETITIONER BEFORE THE 5TH
RESPONDENT ALONG WITH THE SALES REGISTER FOR
AY 2018-2019
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 237
APPENDIX OF WP(C) NO. 11251 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
29/06/2024 ISSUED BY THE 1ST RESPONDENT TO
THE PETITIONER
Exhibit P2 TRUE COPY OF THE REPLY DATED 31/08/2024
SUBMITTED BY THE PETITIONER AGAINST EXHIBIT
P1 SCN
Exhibit P3 TRUE COPY OF ORDER-IN-ORIGINAL NO.
OIO/TPS/TVM/2024/06-JC DATED 04/02/2025
ISSUED BY THE 2ND RESPONDENT
Exhibit P4 TRUE COPY OF THE JUDGMENT IN JOINT
COMMISSIONER V. M/S. LAKSHMI MOBILE
ACCESSORIES (2025:KER:9253)
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 238
APPENDIX OF WP(C) NO. 11335 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE ALONG WITH
RELIED UPON THE DOCUMENTS ISSUED BY THE 1ST
RESPONDENT TO THE PETITIONER
Exhibit P2 TRUE COPY OF THE REPLY DATED 11.11.2024
SUBMITTED BY THE PETITIONER TO THE 2ND
RESPONDENT
Exhibit P3 TRUE COPY OF LETTER DATED 16.1.2025 SENT BY
PETITIONER TO THE 2ND RESPONDENT
Exhibit P4 TRUE COPY OF ORDER ORIGINAL NO. 28/2025/GST
DATED 04-02-2025 OF THE 2ND RESPONDENT
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 239
APPENDIX OF WP(C) NO. 11396 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE NO.
15/AC/2023 DATED 09/11/2023 ISSUED BY THE 1ST
RESPONDENT TO THE PETITIONER
Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE
SCN/79/GST/2023- 24-AC(AE) DATED 26/12/2023
ISSUED BY THE 2ND RESPONDENT
Exhibit P3 TRUE COPY OF THE ORDER-IN ORIGINAL NO.
28/2024-25/GST(DC) DATED 29/04/2024 ISSUED BY
THE 3RD RESPONDENT
Exhibit P4 TRUE COPY OF ORDER-INORIGINAL NO. 58/2024-
25/GST(DC) DATED NIL ISSUED BY THE 3RD
RESPONDENT
Exhibit P5 TRUE COPY OF THE JUDGMENT IN JOINT
COMMISSIONER V. M/S. LAKSHMI MOBILE
ACCESSORIES (2025:KER:9253)
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 240
APPENDIX OF WP(C) NO. 11516 OF 2025
PETITIONER EXHIBITS
Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DTD. 22-04-2024
Exhibit P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT
DTD. 20-12-2024
Exhibit P3 COPY OF SUMMARY OF GSTR2A FOR THE YEAR 2018-
19 DTD. NIL
Exhibit P4 COPY OF SUMMARY OF GSTR2A FOR THE YEAR 2019-
20 DTD. NIL
Exhibit P5 COPY OF SUMMARY OF GSTR2A FOR THE YEAR 2020-
21 DTD. NIL
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 241
APPENDIX OF WP(C) NO. 11676 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS BEARING REF.
C.NO.IV/16/06/2017-CCO (TVPM), DATED
16.08.2017 BY THE ASSISTANT COMMISSIONER,
OFFICE OF THE CHIEF COMMISSIONER, CENTRAL TAX
CENTRAL EXCISE AND CUSTOMS,
THIRUVANANTHAPURAM ZONE, CENTRAL REVENUE
BUILDING, I.S. PRESS ROAD, ERNAKULAM – 682
018, DATED 16.08.2017
Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
03.08.2024 ISSUED BY THE 3RDRESPONDENT
Exhibit P3 TRUE COPY OF THE REPLY DATED 20.01.2025 ALONG
WITH ANNEXURES SUBMITTED BY THE PETITIONER
BEFORE THE 4TH RESPONDENT
Exhibit P4 TRUE COPY OF THE PROCEEDINGS DATED 03.02.2025
ISSUED BY THE 4TH RESPONDENT
Exhibit P5 TRUE COPY OF THE REQUEST MADE BY THE 2ND
RESPONDENT, DATED 11.11.2024 ISSUED BY THE
2ND RESPONDENT TO THE SPECIAL SECRETARY, GST
COUNCIL, SECRETARIAT, TOWER II, 5TH FLOOR,
JEEVAN BHARATI BUILDING, NEW DELHI
Exhibit P6 TRUE COPY OF THE REQUEST MADE BY THE 2ND
RESPONDENT TO THE 1ST RESPONDENT, DATED
15.01.2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 242
APPENDIX OF WP(C) NO. 12422 OF 2025
PETITIONER EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 2ND
RESPONDENT DTD. 10-10-2024
Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER DTD.
09-11-2024
Exhibit P3 COPYOF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT DTD. 20-02-2025
Exhibit P4 COPY OF JUDGMENT IN WPC NO. 2911/2025 OF THIS
HON’BLE COURT DTD. 29-01-2025
Exhibit P5 COPY OF JUDGMENT IN WA NO. 258/2025 OF THIS
HON’BLE COURT DTD. 05-02-2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 243
APPENDIX OF WP(C) NO. 12504 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE NOTICE DATED 15.01.2021
ISSUED BY THE 4TH RESPONDENT TO THE
PETITIONER
Exhibit P2 TRUE COPY OF THE REPLY DATED 19.11.2021
SUBMITTED BY THE PETITIONER TO THE 4TH
RESPONDENT
Exhibit P3 TRUE COPY OF THE ORDER DATED 23.11.2021
ISSUED BY THE 4TH RESPONDENT TO THE
PETITIONER
Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE NO.
SCN/AUD/KLM/T2KLK/2024/) 02A-AO DATED
30.07.2024 ISSUE BY THE 3RD RESPONDENT TO THE
PETITIONER
Exhibit P5 TRUE COPY OF THE REPLY TO SCN SUBMITTED BY
THE PETITIONER ON 31.08.2024 (DATE WRONGLY
TYPED AS 31.08.2021)
Exhibit P6 TRUE COPY OF THE ADDITIONAL HEARING NOTE
DATED 29.01.2025, SUBMITTED BY THE PETITIONER
TO THE 2ND RESPONDENT ON 31.05.2025
Exhibit P7 TRUE COPY OF THE ORDER
NO.OIO/TPS/KLM/CKKR/2025/)8-STO ISSUED BY THE
2ND RESPONDENT TO THE PETITIONER
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 244
APPENDIX OF WP(C) NO. 13067 OF 2025
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE ABOVE ANNUAL RETURNS FOR THE
YEAR 2017-18, 2018-19 &2019-20 ALONG WITH
SUMMARY OF GSTR-3B
Exhibit-P2 TRUE COPY OF THE ELECTRONIC CREDIT LEDGER FOR
THE PERIOD 1..07..2017 TO 30..04..2023
Exhibit-P3 TRUE COPY OF THE REPLY DATED 21..04.2022
FILED AGAINST SUMMONS DATED 10..01..2022 BY
THE PETITIONER FILED BEFORE THE 2ND
RESPONDENT
Exhibit-P4 TRUE COPY OF THE REPLY DATED 4-5-2022 FILED
BY THE PETITIONER AGAINST SUMMONS DATED
27..04..2022 FILED BEFORE THE 2ND RESPONDENT
Exhibit-P5 TRUE COPY OF THE INTIMATION U/S. 74(5)
BEARING REFERENCE NUMBER
DCIK/IBK/F/INT.16/2021-22 DATED 16-09-2023
ISSUED BY THE 3RD RESPONDENT
Exhibit-P6 TRUE COPY OF THE COMMUNICATION DATED
31..10..2023 ISSUED BY THE 3RD RESPONDENT
Exhibit-P7 TRUE COPY OF THE SHOW CAUSE NOTICE IN BEARING
REFERENCE NUMBER: CASE ID NO:
IBK/F/INT16/2021-22 DATED 13..03..2024 ISSUED
BY THE 3RD RESPONDENT
Exhibit-P8 TRUE COPY OF THE SUMMARY OF SHOW CAUSE FOR
THE FINANCIAL YEAR 2017-18 BEARING REFERENCE
NUMBER: ZD320324010479P DATED 13..03..2024
ISSUED BY THE 3RD RESPONDENT
Exhibit-P9 TRUE COPY OF THE SUMMARY OF SHOW CAUSE FOR
THE FINANCIAL YEAR 2018-19 BEARING REFERENCE
NUMBER :ZD320324010488Q DATED 13..03..2024
ISSUED BY THE 3RD RESPONDENT
Exhibit-P10 TRUE COPY OF THE SUMMARY OF SHOW CAUSE FOR
THE FINANCIAL YEAR 2019-20 BEARING REFERENCE
NUMBER :ZD320324010497R DATED 13..03..2024
ISSUED BY THE 3RD RESPONDENT
Exhibit -P11 TRUE COPY OF THE SUMMARY OF SHOW CAUSE FOR
THE FINANCIAL YEAR 2020-21 BEARING REFERENCE
NUMBER : ZD3203240105036 DATED 13..03..2024
ISSUED B Y THE 3RD RESPONDENT
Exhibit-P12 TRUE COPY OF THE SUMMARY OF SHOW CAUSE FOR
THE FINANCIAL YEAR 2021-22 BEARING REFERENCE
NUMBER : ZD320324010508W DATED 13..03..2024
ISSUED BY THE 3RD RESPONDENT
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 245Exhibit -P13 TRUE COPY OF THE INSTRUCTION BEARING NUMBER
5/2023-GST DATED 13-12-2023 ISSUED BY CENTRAL
BOARD OF INDIRECT TAXES AND CUSTOMS
Exhibit-P14 TRUE COPY OF THE ADJUDICATION ORDER BEARING
NUMBER: TPSD/EKM/2024/2-DC DATED 06-02-2025
ISSSUED BY THE 1ST RESPONDENT
Exhibit-P15 TRUE COPY OF THE ORDER U/S.74 ALONG WITH
SUMMARY ASSESSMENT ORDER IN FORM DRC-07 FOR
THE YEAR 2017-18 BEARING REFERENCE
NUMBER:ZD320225006898D DATED 06..02..2025
Exhibit-P16 TRUE COPY OF THE ORDER U/S.74 ALONG WITH
SUMMARY ASSESSMENT ORDER IN FORM DRC-07 FOR
THE YEAR 2018-19 BEARING REFERENCE
NUMBER:ZD320225006905Q DATED 06..02..2025
Exhibit-P17 TRUE COPY OF THE ORDER U/S.74 ALONG WITH
SUMMARY ASSESSMENT ORDER IN FORM DRC-07 FOR
THE YEAR 2019-20 BEARING REFERENCE
NUMBER:ZD320225006909I DATED 06..02..2025
Exhibit-P18 TRUE COPY OF THE ORDER U/S.74 ALONG WITH
SUMMARY ASSESSMENT ORDER IN FORM DRC-07 FOR
THE YEAR 2020-21 BEARING REFERENCE
NUMBER:ZD320225006914R DATED 06..02..2025
Exhibit-P19 TRUE COPY OF THE ORDER U/S.74 ALONG WITH
SUMMARY ASSESSMENT ORDER IN FORM DRC-07 FOR
THE YEAR 2021-22 BEARING REFERENCE
NUMBER:ZD320225006916N DATED 06..02..2025
Exhibit-P20 TRUE COPY OF THE NOTICE BEARING NUMBER:
ZD321223031546U ALONG WITH ANNEXURE ISSUED BY
THE 4TH RESPONDENT
Exhibit-P21 TRUE COPY OF THE ORDER DATED 09..04..2024
BEARING REFERENCE NUMBER ZD320424009068R
ALONG WITH ANNEXURE ISSUED BY THE 4THE
RESPONDENT
Exhibit-P22 TRUE COPY OF THE NOTICE IN ASMT -10 DATED
12..02..2021 ISSUED BY THE 4TH RESPONDENT
Exhibit-P23 TRUE COPY OF THE ORDER IN FORM GST ASMT-12
DATED 06..05..2024 ISSUED BY THE 4THE
RESPONDENT
Exhibit-P24 TRUE COPY OF THE ABOVE RECTIFICATION PETITION
DATED 1-3-2025 FILED BEFORE THE 1ST
RESPONDENT FOR THE FINANCIAL YEAR 2017-
18,2018-19,2019-20,2020-21 & 2021-22
Exhibit-P25 TRUE COPY OF THE JUDGMENT IN M/S. HCL
INFOTECH LTD VERSUS COMMISSIONER ,COMMERCIAL
TAX AND ANOTHER 2024(9) TMI 1644,ALLAHAHABAD
HIGH COURT IN WRIT TAX NO:1396/2024 DATED
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 246
27..09..2024
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 247
APPENDIX OF WP(C) NO. 13261 OF 2025
PETITIONER EXHIBITS
Exhibit -P1 TRUE COPY OF THE ABOVE ANNUAL RETURNS FOR THE
YEAR 2017-18, 2018-19 &2019-20 ALONG WITH
SUMMARY OF GSTR-3B
Exhibit-P2 TRUE COPY OF THE ELECTRONIC CREDIT LEDGER FOR
THE PERIOD 1..07..2017 TO 30..04..2023
Exhibit-P3 TRUE COPY OF THE REPLY DATED 21..04.2022
FILED AGAINST SUMMONS DATED 10..01..2022 BY
THE PETITIONER BEFORE THE 2ND RESPONDENT
Exhibit-P4 TRUE COPY OF THE REPLY DATED 4-5-2022 FILED
BY THE PETITIONER AGAINST SUMMONS DATED
27..04..2022 FILED BEFORE THE 2ND RESPONDENT
Exhibit-P5 TRUE COPY OF THE INTIMATION U/S. 74(5)
BEARING REFERENCE NUMBER
DCIK/IBK/F/INT.17/2021-22 DATED 16-09-2023
ISSUED BY THE 3RD RESPONDENT
Exhibit-P6 TRUE COPY OF THE COMMUNICATION DATED
31..10..2023 BEARING NUMBER
IBK/F/INT/17/2021-22 ISSUED BY THE 3RD
RESPONDENT
Exhibit-P7 TRUE COPY OF THE SHOW CAUSE NOTICE IN BEARING
REFERENCE NUMBER: CASE ID NO:
IBK/F/INT17/2021-22 DATED 13..03..2024 ISSUED
BY THE 3RD RESPONDENT
Exhibit-P8 TRUE COPY OF THE SUMMARY OF SHOW CAUSE FOR
THE FINANCIAL YEAR 2017-18 BEARING REFERENCE
NUMBER: ZD320324010302C DATED 13..03..2024
ISSUED BY THE 3RD RESPONDENT
Exhibit-P9 TRUE COPY OF THE SUMMARY OF SHOW CAUSE FOR
THE FINANCIAL YEAR 2018-19 BEARING REFERENCE
NUMBER :ZD320324010401C DATED 13..03..2024
ISSUED BY THE 3RD RESPONDENT
Exhibit-P10 TRUE COPY OF THE SUMMARY OF SHOW CAUSE FOR
THE FINANCIAL YEAR 2019-20 BEARING REFERENCE
NUMBER :ZD3203240104228 DATED 13..03..2024
ISSUED BY THE 3RD RESPONDENT
Exhibit-P11 TRUE COPY OF THE SUMMARY OF SHOW CAUSE FOR
THE FINANCIAL YEAR 2020-21 BEARING REFERENCE
NUMBER : ZD320324010410D DATED 13..03..2024
ISSUED BY THE 3RD RESPONDENT
Exhibit-P12 TRUE COPY OF THE SUMMARY OF SHOW CAUSE FOR
THE FINANCIAL YEAR 2021-22 BEARING REFERENCE
NUMBER: ZD3203240104351 DATED 13..03..2024
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 248ISSUED BY THE 3RD RESPONDENT
Exhibit-P13 TRUE COPY OF THE SUMMARY OF SHOW CAUSE FOR
THE FINANCIAL YEAR 2021-22 BEARING REFERENCE
NUMBER: ZD320324010467U DATED 13..03..2024
ISSUED BY THE 3RD RESPONDENT
Exhibit-P14 TRUE COPY OF THE INSTRUCTION BEARING NUMBER
5/2023-GST DATED 13-12-2023 ISSUED BY CENTRAL
BOARD OF INDIRECT TAXES AND CUSTOMS
Exhibit-P15 TRUE COPY OF THE REPLY DATED 05..07..2024
ALONG WITH CERTIFICATE BEARING NUMBER
:SR/KOC/2023-24/GST DATED 18..07..2023
Exhibit-P16 TRUE COPY OF THE ADJUDICATION ORDER BEARING
NUMBER: TPSD/EKM/2024/1-DC. DATED 05-02-2025
ISSUED BY THE 1ST RESPONDENT
Exhibit-P17 TRUE COPY OF THE ORDER U/S.74 ALONG WITH
SUMMARY ASSESSMENT ORDER IN FORM DRC-07 FOR
THE YEAR 2017-18 BEARING REFERENCE
NUMBER:ZD3202250057013 DATED 05..02..2025
ISSUED BY THE 1ST RESPONDENT
Exhibit-P18 TRUE COPY OF THE ORDER U/S.74 ALONG WITH
SUMMARY ASSESSMENT ORDER IN FORM DRC-07 FOR
THE YEAR 2018-19 BEARING REFERENCE
NUMBER:ZD320225005704X DATED 05..02..2025
ISSUED BY THE 1ST RESPONDENT
Exhibit-P19 TRUE COPY OF THE ORDER U/S.74 ALONG WITH
SUMMARY ASSESSMENT ORDER IN FORM DRC-07 FOR
THE YEAR 2019-20 BEARING REFERENCE
NUMBER:ZD3202250057104 DATED 05..02..2025
ISSUED BY THE 1ST RESPONDENT
Exhibit-P20 TRUE COPY OF THE ORDER U/S.74 ALONG WITH
SUMMARY ASSESSMENT ORDER IN FORM DRC-07 FOR
THE YEAR 2020-21 BEARING REFERENCE
NUMBER:ZD320225005713Y DATED 05..02..2025
ISSUED BY THE 1ST RESPONDENT
Exhibit-P21 TRUE COPY OF THE ORDER U/S.74 ALONG WITH
SUMMARY ASSESSMENT ORDER IN FORM DRC-07 FOR
THE YEAR 2021-22 BEARING REFERENCE
NUMBER:ZD320225005715U DATED 05..02..2025
ISSUED BY 1ST RESPONDENT
Exhibit-P22 TRUE COPY OF THE ORDER U/S.74 ALONG WITH
SUMMARY ASSESSMENT ORDER IN FORM DRC-07 FOR
THE YEAR 2022-23 BEARING REFERENCE
NUMBER:ZD320225005719M DATED 05..02..2025
ISSUED BY THE 1ST RESPONDENT
Exhibit-P23 TRUE COPY OF THE RECTIFICATION PETITION DATED
27..02..2025 FOR THE PERIOD 2018-19 TO 2022-
23 & PETITION DATED 1-3-2025 FOR THE YEAR
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 2492017-18 FILED BEFORE THE 1ST RESPONDENT
Exhibit-P24 TRUE COPY OF THE JUDGMENT IN M/S. HCL
INFOTECH LTD VERSUS COMMISSIONER ,COMMERCIAL
TAX AND ANOTHER 2024(9) TMI 1644,ALLAHAHABAD
HIGH COURT IN WRIT TAX NO:1396/2024 DATED
27..09..2024
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 250APPENDIX OF WP(C) NO. 13290 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
04/01/2024 ISSUED BY THE 1 ST RESPONDENT TO
THE PETITIONER
Exhibit P2 TRUE COPY OF THE REPLY DATED 27/12/2024
SUBMITTED BY THE PETITIONER AGAINST EXHIBIT
P1 SCN
Exhibit P3 TRUE COPY OF ORDER DATED 04/02/2025 ISSUED BY
THE 2 ND RESPONDENT
Exhibit P4 TRUE COPY OF THE JUDGMENT IN JOINT
COMMISSIONER V. M/S. LAKSHMI MOBILE
ACCESSORIES (2025:KER:9253)
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 251APPENDIX OF WP(C) NO. 13773 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
27/07/2024 ISSUED BY THE 1ST RESPONDENT TO
THE PETITIONER
Exhibit P2 TRUE COPY OF ORDER DATED 27/12/2024 ISSUED BY
THE 2ND RESPONDENT
Exhibit P3 TRUE COPY OF THE JUDGMENT IN WA 258/2025
DATED 05/02/2025 JOINT COMMISSIONER V. M/S.
LAKSHMI MOBILE ACCESSORIES (2025:KER:9253)
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 252APPENDIX OF WP(C) NO. 13913 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROCEEDINGS BEARING REF.
C.NO.IV/16/06/2017-CCO (TVPM), DATED
16.08.2017 BY THE ASSISTANT COMMISSIONER,
OFFICE OF THE CHIEF COMMISSIONER, CENTRAL TAX
CENTRAL EXCISE AND CUSTOMS,
THIRUVANANTHAPURAM ZONE, CENTRAL REVENUE
BUILDING, I.S. PRESS ROAD, ERNAKULAM – 682
018, DATED 16.08.2017
Exhibit P2 TRUE COPY OF SUMMONS DATED 0712.2023
Exhibit P3 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
05.08.2024 ISSUED BY THE 3RDRESPONDENT
Exhibit P4 TRUE COPY OF THE REPLY DATED 30.12.2024 ALONG
WITH ANNEXURES
Exhibit P5 TRUE COPY OF THE PROCEEDINGS DATED 15.01.2025
ISSUED BY THE 4TH RESPONDENT
Exhibit P6 TRUE COPY OF THE REQUEST MADE BY THE 2ND
RESPONDENT, DATED 11.11.2024 ISSUED BY THE
2ND RESPONDENT TO THE SPECIAL SECRETARY, GST
COUNCIL, SECRETARIAT, TOWER II, 5TH FLOOR,
JEEVAN BHARATI BUILDING, NEW DELHI
Exhibit P7 TRUE COPY OF THE REQUEST MADE BY THE 2ND
RESPONDENT TO THE 1ST RESPONDENT, DATED
15.01.2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 253APPENDIX OF WP(C) NO. 14516 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW-CAUSE NOTICE DATED
11.09.2024 NO. NIL FOR THE A.Y.S 2020-21 &
2021-22 .
Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER IN ORIGINAL
ISSUED U/S.73 OF THE ACT 2017 AGAINST THE
PETITIONER FOR THE A.Y.S 2020-21 & 2021-22
DATED 27.02.2025 BEARING
NO.OIO/TPS/ALV/CMVPZ/2025/197-ASTO ISSUED BY
THE 3RD RESPONDENT.
Exhibit P3 TRUE COPY OF THE DRC-07
REF.NO.ZD320225025408R DATED 27.02.2025 FOR
THE YEAR 2020-21 ISSUED U/S. 73 OF THE ACT
2017.
Exhibit P4 TRUE COPY OF THE DRC-07
REF.NO.ZD320325000436Z DATED 01.03.2025 FOR
THE YEAR 2021-22 ISSUED U/S.73 OF THE ACT
2017 .
Exhibit P5 TRUE COPY OF THE INTERIM ORDER IN W.P.(C).NO.
8637/2025 DATED 24.03.2025 .
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 254
APPENDIX OF WP(C) NO. 14625 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SUMMONS BEARING NUMBER NO.
ALPY/ MVK/ INT/ 33/ 2023- 2024, DATED
02.05.2024, ISSUED TO THE PETITIONER, BY THE
INTELLIGENCE OFFICER, INTELLIGENCE UNIT- 2,
KERALA STATE GST DEPARTMENT, MAVELIKKARA.
Exhibit P2 TRUE COPY OF THE NOTICE BEARING NUMBER CR NO-
31/ 2023- 24/ SCN/ INT/ ALP/ 2024/ 03- DC,
UNDER SECTION 74[1] OF THE ACT, BEARING DATE
23.07.2024, ISSUED TO PETITIONER, BY THE 2ND
RESPONDENT [R2], WHICH WAS UPLOADED IN THE
COMMON PORTAL.
Exhibit P3 TRUE COPY OF THE REPLY BEARING DATE
13.08.2024, TO THE SHOWCAUSE NOTICE ISSUED BY
WAY OF EXHIBIT P2, WHICH WAS SUBMITTED
THROUGH COMMON PORTAL TO THE ADJUDICATING
AUTHORITY ON 21.08.2024, ALONG WITH FORM GST
DRC- 06, DATED 21.08.2024.
Exhibit P4 TRUE COPY OF THE ORDER- IN- ORIGINAL NO. TPS/
KLM/ DKKR/ 2025/ 16- DC, DATED 03.02.2025,
ISSUED BY THE DEPUTY COMMISSIONER, TAX PAYER
SERVICES DIVISION, STATE GOODS AND SERVICES
TAX DEPARTMENT, KOTTARAKKARA, KOLLAM.
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 255
APPENDIX OF WP(C) NO. 14661 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SUMMONS BEARING NO. IUM –
21/2023 -24 DATED 21.10.2023 ISSUED BY THE
INTELLIGENCE OFFICER INTELLIGENCE UNIT,
MUVATTUPUZHA
Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE BEARING NO
SCN/INT /ALV/UMVPA/2024/08-10 DATED 11.7.2024
Exhibit P3 TRUE COPY OF THE REPLY SUBMITTED BY THE
PETITIONER’S SOCIETY DATED 5.8.2024 WITHOUT
ANNEXURES
Exhibit P4 TRUE COPY OF THE ORDER IN ORIGINAL NO.
OIO/TPS/ALV/CAGLY/2024/03-STO DATED 30.1.2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 256
APPENDIX OF WP(C) NO. 14669 OF 2025
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
01..08..2024 BEARING NO. SCN/INT/EKM/2024/16-
DC ISSUED BY THE 1ST RESPONDENT
Exhibit-P2 TRUE COPY OF THE REPLY DATED 4-9-2024 FILED
BEFORE THE 1ST RESPONDENT
Exhibit-P3 TRUE COPY OF THE REPLY DATED 23-10-2024 FILED
BEFORE THE 1ST RESPONDENT
Exhibit-P4 TRUE COPY OF THE REPLY DATED 06..12..2024
FILED BEFORE THE 1ST RESPONDENT
Exhibit-P5 TRUE COPY OF ORDER DATED 30..12..2024 BEARING
NUMBER OIO/TPS/EKM/ADJ3/2024/27-DC ISSUED BY
THE 1ST RESPONDENT ALONG WITH ORDER U/S.74 &
SUMMARY ORDER IN DRC-07 BEARING REFERENCE
NUMBER: ZD3201250003737 FOR THE PERIOD 2017-
18 TO 2022-23
Exhibit-P6 TRUE COPY OF THE RECTIFICATION PETITION DATED
13..01..2025 FILED BEFORE THE 1ST RESPONDENT
AGAINST EXT-P5 ORDER .
Exhibit-P7 TRUE COPY OF THE RECTIFIED ORDER DATED 23-3-
2025 BEARING NO. OIO/TPS/EKM/ADJ32024/27-DC
(RECTIFICATION)
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 257
APPENDIX OF WP(C) NO. 14757 OF 2025
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE NOTICE
NO.SCN/INT/WYD/UKPT2/2024/01-IO DATED
22..7..2024 ISSUED BY THE 2ND RESPONDENT.
Exhibit-P2 TRUE COPY OF THE ASSESSMENT ORDER BEARING
NO.OIO/TPS/TSR/CCKD/2025/ 2017-18 TO 2023-
24(UP TO OCT.2023) /88 -STO DATED 3..2..2025
ISSUED BY THE 1ST RESPONDENT.
Exhibit -P3 TRUE COPY OF THE ORDER DATED 20..3..2025 IN
WPC 11251/2025 OF THIS HON’BLE COURT.
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 258
APPENDIX OF WP(C) NO. 14871 OF 2025
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE IMPUGNED ORDER DATED
06.02.2025
Exhibit P2 A TRUE COPY OF THE SHOW CAUSE NOTICE (WITHOUT
ANNEXURES) DATED 05.08.2024
Exhibit P3 A TRUE COPY OF THE 3RD RESPONDENT’S NOTICE
DATED 23.11.2022
Exhibit P4 A TRUE COPY OF THE PETITIONER’S REPLY TO EXT.
P3 DATED 05.12.2022
Exhibit P5 A TRUE COPY OF THE SUMMONS DATED 03.02.2023
ISSUED BY THE 3RD RESPONDENT
Exhibit P6 A TRUE COPY OF THE STATEMENT GIVEN BY THE
SECRETARY OF THE PETITIONER DATED 22.02.2023
Exhibit P7 A TRUE COPY OF THE PETITIONER’S REPLY DATED
12.10.2024
Exhibit P8 A TRUE COPY OF NOTIFICATION NO. 11/2017-CTR
DATED 28.06.2017
Exhibit P9 A TRUE COPY OF THE AMENDMENT TO EXT. P8 VIZ.
NOTIFICATION NO. 03/2019-CTR DATED 29.03.2019
Exhibit P10 A TRUE COPY OF INSTRUCTION NO. 05/2023-GST
DATED 13.12.2023
RESPONDENT EXHIBITS
Exhibit R(1)(A) The photocopy of Guidelines F No. CBIC-
20010/67/2005-GST dated 16-09-2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 259
APPENDIX OF WP(C) NO. 14961 OF 2025
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE ORIGINAL SUIT NO.246/22019
FILED BY THE PETITIONER & 2 OTHERS ON
14..10..2019 BEFORE THE SUB COURT, ERNAKULAM.
Exhibit-P2 TRUE COPY OF THE SHOW CAUSE NOTICE NO
51/2023-24/GST-ADC/JC DATED 29..2..2024
ISSUED BY THE 1ST RESPONDENT TO THE
PETITIONER.
Exhibit -P3 TRUE COPY OF THE REPLY DATED 01..04..2024
FILED BY PETITIONER BEFORE THE 1ST
RESPONDENT.
Exhibit -P4 TRUE COPY OF THE ASSESSMENT ORDER
GEXCOM/ADJN/GST/ADC/445/2024-ADJN WITH DIN-
20250158TI000001590F DATED 08-01-2025 ISSUED
BY THE 1ST RESPONDENT.
Exhibit -P5 TRUE COPY OF THE INSTRUCTION BEARING NUMBER
5/2023-GST DATED 13..12..2023 ISSUED BY
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS.
Exhibit -P6 TRUE COPY OF THE DECISION OF THE HONORABLE
HIGH OF ALLAHABAD IN THE CASE OF M/S.HCL
INFOTECH LTD VS COMMISSIONER OF COMMERCIAL
TAX & ANOTHER 2024(9) TMI 1644.
Exhibit -P7 TRUE COPY OF THE ORDER DATED 03..04..2025 IN
WPC 13716/2025 OF THIS HON’BLE COURT .
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 260
APPENDIX OF WP(C) NO. 15178 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SINGLE COMBINED SHOW CAUSE
NOTICE DT. 31.10.2022 ISSUED FOR THE 3
FINANCIAL YEARS BY THE 2ND. RESPONDENT
Exhibit P2 TRUE COPY OF THE CIRCULAR NO. 116/35/2019-
GST, F.NO. 354/136/2019 – TRU DATED
11.10.2019
Exhibit P3 TRUE COPY OF CIRCULAR NO. 127/9/2010-ST DT.
16.08.2010 ISSUED BY DIRECTOR TRU
Exhibit P4 TRUE COPY OF THE ORDER-IN-ORIGINAL DT.
01.02.2025 ISSUED BY THE 2ND. RESPONDENT
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 261
APPENDIX OF WP(C) NO. 15357 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
24.07.2024 (A SINGLE NOTICE ISSUED FOR THE
SIX FINANCIAL YEARS) BY THE 1ST RESPONDENT
Exhibit P2 TRUE COPY OF THE INTERIM REPLY DATED 05-09-
2024 SUBMITTED BY THE PETITIONER BEFORE THE
2ND RESPONDENT
Exhibit P3 TRUE COPY OF THE AFFIDAVIT
Exhibit P4 TRUE COPY OF THE JUDGMENT DATED 24.1.2025 IN
W.P(C)NO. 2948/2025 OF THIS HON’BLE COURT
Exhibit P5 TRUE COPY OF THE REPLY FILED BY THE
PETITIONER FOR THE ASSESSMENT YEAR 2017-18
Exhibit P5(a) TRUE COPY OF THE REPLY FILED BY THE
PETITIONER FOR THE ASSESSMENT YEAR 2018-19
ExhibitP5(b) TRUE COPY OF THE REPLY FILED BY THE
PETITIONER FOR THE ASSESSMENT YEAR 2019-20
Exhibit P5(c) TRUE COPY OF THE REPLY FILED BY THE
PETITIONER FOR THE ASSESSMENT YEAR 2020-21
Exhibit P5(d) TRUE COPY OF THE REPLY FILED BY THE
PETITIONER FOR THE ASSESSMENT YEAR 2021-22
ExhibitP5(e) TRUE COPY OF THE REPLY FILED BY THE
PETITIONER FOR THE ASSESSMENT YEAR 2022-23
Exhibit P6 TRUE COPY OF THE PROCEEDINGS ISSUED UNDER
SECTION 74(9) OF THE ACT BY THE 2ND
RESPONDENT DATED 05- 02-2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 262
APPENDIX OF WP(C) NO. 15691 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
24.07.2024 (A SINGLE NOTICE ISSUED FOR THE
SIX FINANCIAL YEARS) BY THE 1ST RESPONDENT
Exhibit P2 A TRUE COPY OF THE INTERIM REPLY DATED 03-09-
2024 SUBMITTED BY THE PETITIONER BEFORE THE 2
ND RESPONDENT
Exhibit P3 THE COPY OF THE LETTER DATED 28.1.2025 AND
24.1.2025 ALONGWITH AFFIDAVIT DATED 16.1.2025
Exhibit P4 TRUE COPY OF THE JUDGMENT IN W.P(C ) NO.
2921/2025 DATED 24.1.2025
Exhibit P5 TRUE COPY OF THE REPLY FILED BY THE
PETITIONER FOR THE AYS 2017-18 DATED
28.1.2025
Exhibit P5(a) TRUE COPY OF THE REPLY FILED BY THE
PETITIONER FOR THE AYS 2018-19 DATED
28.1.2025
Exhibit P5(b) TRUE COPY OF THE REPLY FILED BY THE
PETITIONER FOR THE AYS 2019-20 DATED
28.1.2025
Exhibit P5(c) TRUE COPY OF THE REPLY FILED BY THE
PETITIONER FOR THE AYS 2020-21 DATED
28.1.2025
Exhibit P5(d) TRUE COPY OF THE REPLY FILED BY THE
PETITIONER FOR THE AYS 2021-22 DATED
28.1.2025
Exhibit P5(e) TRUE COPY OF THE REPLY FILED BY THE
PETITIONER FOR THE AYS 2022-23 DATED
28.1.2025
Exhibit P6 TRUE COPY OF THE PROCEEDINGS ISSUED UNDER
SECTION 74(9) OF THE ACT BY THE 2ND
RESPONDENT DATED 05- 02-2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 263
APPENDIX OF WP(C) NO. 16352 OF 2025
PETITIONER EXHIBITS
Exhibit P1 COPY OF ORDER IN FORM GST INS-02 ISSUED BY
THE 1ST RESPONDENT DTD. 29-06-2022
Exhibit P2 COPY OF ORDER OF SEIZURE IN FORM GST INS-02
ISSUED BY THE 2ND RESPONDENT DTD. 29-06-2022
Exhibit P3 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 3RD
RESPONDENT DTD. 28-11-2022
Exhibit P4 COPY OF REPLY FILED BY THE PETITIONER BEFORE
THE 3RD RESPONDENT DTD. 21-12-2022
Exhibit P5 COPY OF REPLY FILED BY THE PETITIONER BEFORE
THE 3RD RESPONDENT DTD. 18-03-2023
Exhibit P6 COPY OF AFFIDAVIT FILED BY THE PETITIONER
DTD. 18-03-2023
Exhibit P7 COPY OF NOTICE ISSUED BY THE 4TH RESPONDENT
DTD. 08-01-2025
Exhibit P8 COPY OF REPLY FILED BY THE PETITIONER BEFORE
THE 4TH RESPONDENT DTD. 25-01-2025
Exhibit P9 COPY OF ORDER ISSUED BY THE 4TH RESPONDENT
DTD. 05-02-2025
Exhibit P10 COPY OF JUDGMENT IN WPC NO. 2911/2025 OF THIS
HON’BLE COURT DTD. 28-01-2025
Exhibit P11 COPY OF JUDGMENT IN WA NO. 258/2025 OF THIS
HON’BLE COURT DTD. 05-02-2025
Exhibit P12 COPY OF ORDER IN WPC NO. 13400/2025 OF THIS
HON’BLE COURT DTD. 03-04-2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 264
APPENDIX OF WP(C) NO. 17091 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE NOTICE DATED 18.02.2020 IN
FORM ASMT-10, ISSUED BY THE STATE TAX
OFFICER, NEYYATINKARA
Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
12.08.2021 ISSUED BY THE STATE TAX OFFICER,
TAX PAYER SERVICES CIRCLE, POOJAPURA
Exhibit P3 TRUE COPY OF THE REPLY DATED 09.10.2021 ALONG
WITH FORM DRC-06 SUBMITTED BY THE PETITIONER
BEFORE THE STATE TAX OFFICER IN RESPONSE TO
EXHIBIT P2 NOTICE
Exhibit P4 TRUE COPY OF THE REPLY DATED 13.11.2023
SUBMITTED BY THE PETITIONER BEFORE THE STATE
TAX OFFICER
Exhibit P5 TRUE COPY OF FORM DRC-06 DATED 19.11.2023
UNDER COVER OF WHICH EXHIBIT P4 WAS SUBMITTED
Exhibit P6 TRUE COPY OF THE ORDER DATED 24.11.2023 ALONG
WITH ITS SUMMARY, ISSUED TO THE PETITIONER BY
THE STATE TAX OFFICER, TAX PAYER SERVICES
CIRCLE, POOJAPURA
Exhibit P7 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
02.08.2024 ISSUED BY THE 4TH RESPONDENT UNDER
SECTION 74 OF THE CGST/KSGST ACT, 2017
Exhibit P8 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
02.08.2024 ISSUED BY THE 4TH RESPONDENT UNDER
SECTION 73 OF THE CGST/KSGST ACT, 2017
Exhibit P9 TRUE COPY OF THE REPLY DATED 23.08.2024
SUBMITTED BY THE PETITIONER BEFORE THE 4TH
RESPONDENT
Exhibit P10 TRUE COPY OF FORM DRC-06 31.08.2024 UNDER
COVER OF WHICH EXHIBIT P9 SUBMITTED
Exhibit P11 TRUE COPY OF THE ORDER DATED 03.01.2025
ISSUED BY THE 3RD RESPONDENT TO THE
PETITIONER UNDER SECTION 74 OF THE CGST/KSGST
ACT, 2017
Exhibit P12 TRUE COPY OF THE ORDER DATED 03.01.2025
ISSUED BY THE 3RD RESPONDENT TO THE
PETITIONER UNDER SECTION 73 OF THE CGST/KSGST
ACT, 2017
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 265
APPENDIX OF WP(C) NO. 17159 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOWCAUSE NOTICE DATED
08.02.2023
Exhibit P2 TRUE COPY OF THE REPLY FILED BY THE
PETITIONER DATED 31.05.2023
Exhibit P2(a) TRUE COPY OF THE ADDITIONAL REPLY FILED BY
THE PETITIONER DATED 27.07.2023
Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER DATED
05.02.2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 266
APPENDIX OF WP(C) NO. 17167 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
02.08.2024.
Exhibit P2 TRUE COPY OF THE REPLY (WITHOUT ANNEXURES)
FILED BY THE PETITIONER DATED 19.12.2024.
Exhibit P3 TRUE COPY OF THE ORDER DATED 04.02.2025
PASSED BY THE 1ST RESPONDENT.
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 267
APPENDIX OF WP(C) NO. 17320 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF REGISTRATION CERTIFICATE IN FORM
GST REG-06 DATED 16.07.2018, FOR
GSTIN:32AAACZ5853F1ZD ISSUED TO 1ST
PETITIONER UNDER THE GST ACT.
Exhibit P1(a) TRUE COPY OF REGISTRATION CERTIFICATE IN FORM
GST REG-06 DATED 17.07.2018, FOR
GSTIN:32AMPPS9862F1ZG ISSUED TO 2ND
PETITIONER UNDER THE GST ACT.
Exhibit P2 TRUE COPY OF SANCTION OF CREDIT FACILITIES
DATED 13.05.2016 FOR RS.3 CRORE PROVIDED BY
STATE BANK OF TRAVANCORE, SME,
THIRUVANANTHAPURAM BRANCH UNDER CASH CREDIT
ACCOUNT NO.67362440192 TO 1ST PETITIONER.
Exhibit P2(a) TRUE COPY OF SANCTION OF CREDIT FACILITIES
DATED 13.05.2016 FOR RS.3 CRORE PROVIDED BY
STATE BANK OF TRAVANCORE, SME,
THIRUVANANTHAPURAM BRANCH UNDER CASH CREDIT
ACCOUNT NO.67362440103 TO 2ND PETITIONER.
Exhibit P3 TRUE COPY OF STOCK REGISTER FOR ELECTRICAL
OTHER ITEMS FOR THE YEARS 2017-18 TO 2019-20,
CREATED UNDER TALLY SOFTWARE OF 1ST
PETITIONER, FOR THE SOLE PURPOSE OF FILING
GSTR-3B RETURNS BEFORE SBT FOR ENJOYING
CONTINUED UNINTERRUPTED OVER DRAFT CREDIT
FACILITY.
Exhibit P3(a) TRUE COPY OF STOCK REGISTER FOR ELECTRICAL
OTHER ITEMS FOR THE YEARS 2017-18 AND 2018-
19, CREATED UNDER TALLY SOFTWARE OF 2ND
PETITIONER, FOR THE SOLE PURPOSE OF FILING
GSTR-3B RETURNS AND FOR PRODUCING BEFORE SBT
FOR ENJOYING CONTINUED UNINTERRUPTED OVER
DRAFT CREDIT FACILITY
Exhibit P4 TRUE COPY OF COMMON/COMPOSITE SHOW CAUSE
NOTICE NO.02/GST/AC/DIV/2023-24 DATED
23.08.2023 ISSUED U/S.74 OF THE GST ACT, BY
1ST RESPONDENT FOR THE YEARS 2017-18 TO 2019-
20.
Exhibit P4(a) TRUE COPY OF COMMON/COMPOSITE SHOW CAUSE
NOTICE NO.01/2023-24 GST (ADC) DATED
08.08.2023 ISSUED U/S.74 OF THE GST ACT, BY
1ST RESPONDENT FOR THE YEARS 2017-18 TO 2019-
20.
2025:KER:98981
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Exhibit P5 TRUE COPY OF COMMON REPLY DATED 22.05.2024
SUBMITTED BEFORE 1ST RESPONDENT AGAINST EXT
P4 AND EXT P4(A) SHOW CAUSE NOTICES.
Exhibit P6 TRUE COPY OF CIRCULAR NO.171/03/2022-GST
DATED 06.07.2022 ISSUED BY 3RD RESPONDENT, IN
CLARIFYING THAT NO PENAL ACTION UNDER THE
PROVISIONS OF SEC.73 OR 74 IS REQUIRED TO BE
TAKEN.
Exhibit P7 TRUE COPY OF COMMON/COMPOSITE ORDER
NO.53/GST/DC/DIV/2024-25 DATED 19.11.2024,
FOR THE PERIOD 2017-18 TO 2019-20 ISSUED BY
1ST RESPONDENT TO 1ST PETITIONER, INVOKING
SEC.74 OF GST ACT.
Exhibit P7(a) TRUE COPY OF COMMON/COMPOSITE ORDER
NO.33/2024-25 GST (JC) DATED 31.12.2024, FOR
THE PERIOD 2017-18 TO 2019-20 ISSUED BY 1ST
RESPONDENT TO 2ND PETITIONER, INVOKING SEC.74
OF GST ACT.
Exhibit P8 TRUE COPY OF JUDGMENT DATED 05.02.2025 IN WA
NO.258 OF 2025, PASSED BY DIVISION BENCH OF
THIS HON’BLE COURT, ON SIMILAR SET OF FACTS,
IN QUASHING CONSOLIDATED NOTICE.
Exhibit P9 TRUE COPY OF JUDGMENT DATED 29.11.2024 IN WP©
NO.20656 OF 2024 IN THE CASE OF FORTUNE
SERVICES VS. UNION OF INDIA AND CONNECTED
CASES.
Exhibit P10 TRUE COPY OF INTERIM ORDER DATED 25.04.2025
IN WP© NO.16813 OF 2025 PASSED BY THIS
HON’BLE COURT, ON SIMILAR SET OF FACTS.
2025:KER:98981
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APPENDIX OF WP(C) NO. 17369 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOWCAUSE NOTICE(WITHOUT
ANNEXURES) DATED 26.07.2024
Exhibit P2 TRUE COPY OF THE REPLY FILED BY THE
PETITIONER DATED 23.01.2025
Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER DATED
04.02.2025
Exhibit P4 TRUE COPY OF THE INTERIM ORDER DATED
11.11.2025 ISSUED BY THIS HONOURABLE COURT IN
W.P(C) NO.15927/2025
RESPONDENT EXHIBITS
EXHIBIT R2(a) TRUE COPY OF THE REPRESENTATION DATED 06-06-
2022
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 270
APPENDIX OF WP(C) NO. 17374 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOWCAUSE NOTICE (WITHOUT
ANNEXURES) DATED 31.07.2024
Exhibit P2 TRUE COPY OF THE REPLY FILED BY THE
PETITIONER DATED 23.01.2025
Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER DATED
05.02.2025
Exhibit P4 TRUE COPY OF THE INTERIM ORDER DATED
11.11.2025 ISSUED BY THIS HONOURABLE COURT IN
W.P (C) NO. 15927/2025
RESPONDENT EXHIBITS
Exhibit R2(a) True copy of the representation dated 6-06-
2022
2025:KER:98981
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APPENDIX OF WP(C) NO. 17386 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOWCAUSE NOTICE DATED
25.06.2024
Exhibit P2 TRUE COPY OF THE REPLY FILED BY THE
PETITIONER DATED 18.01.2024
Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER DATED
01.02.2024
Exhibit P4 TRUE COPY OF THE INTERIM ORDER DATED
11.11.2025 ISSUED IN W.P (C) NO. 15927/2025
ISSUED BY THIS HONOURABLE COURT
2025:KER:98981
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APPENDIX OF WP(C) NO. 17462 OF 2025
PETITIONER EXHIBITS
ExhibitP1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 15-
05-2024
ExhibitP2 TRUE COPY OF THE ORDER DATED 05-02-2025
ExhibitP3 TRUE COPY OF THE FORM DRC-07 DATED 05- 02-
2025
ExhibitP4 TRUE COPY OF THE INTERIM ORDER DATED 09-04-
2025 OF THIS HON’BLE COURT IN W.P.(C). 14867
OF 2025
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APPENDIX OF WP(C) NO. 17810 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE MEMORANDUM OF ASSOCIATION OF
THE 1ST PETITIONER
Exhibit P2 TRUE COPY OF THE FORM GST INS-01
AUTHORIZATION FOR SEARCH BEARING CBIC-DIN-
20220758TI000000C255 ISSUED BY THE 4TH
RESPONDENT ALONG WITH MAHAZAR DATED
22.07.2022 AND FORM GST INS-02 ORDER OF
SEIZURE DATED 22.07.2022 ISSUED BY THE 5TH
RESPONDENT
Exhibit P3 TRUE COPY OF THE FORM GST INS-01
AUTHORIZATION FOR SEARCH BEARING CBIC-DIN-
20220758TI0000333FCB ISSUED BY THE 4TH
RESPONDENT ALONG WITH MAHAZAR DATED
22.07.2022 AND FORM GST INS-02 ORDER OF
SEIZURE DATED 22.07.2022 ISSUED BY THE 6TH
RESPONDENT
Exhibit P4 TRUE COPY OF THE FORM GST INS-01
AUTHORIZATION FOR SEARCH BEARING CBIC-DIN-
20220758TI000033003B ISSUED BY THE 4TH
RESPONDENT ALONG WITH MAHAZAR DATED
22.07.2022 AND FORM GST INS-02 ORDER OF
SEIZURE DATED 22.07.2022 ISSUED BY THE 6TH
RESPONDENT
Exhibit P5 TRUE COPY OF THE SHOW CAUSE NOTICE NO.
9/2024-25/ADC DATED 23.07.2024, BEARING DIN:
20240758TI000000C8B8 WHICH WAS RECEIVED ON
26.07.2024
Exhibit P6 TRUE COPY OF SUMMARY OF SHOW CAUSE NOTICE IN
FORM GST DRC-01 DATED 26.07.2024 BEARING REF
NO. ZD320724026149I
Exhibit P7 TRUE COPY OF THE REPLY OF THE PETITIONERS
DATED 24.08.2024
Exhibit P8 TRUE COPY OF THE LETTER DATED 23.09.2024
BEARING DIN 20240958MC000001060A
Exhibit P9 TRUE COPY OF THE LETTER DATED 08.10.2024
Exhibit P10 TRUE COPY OF THE REMINDER LETTER DATED
30.10.2024
Exhibit P11 TRUE COPY OF THE ADJOURNMENT LETTER DATED
19.11.2024
Exhibit P12 TRUE COPY OF THE INTIMATION FOR PERSONAL
HEARING DATED 02.12.2024 BEARING DIN-
20241258TI0000111BAE
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WP(C)No.15618 OF 2025 & Con.Cases 274
Exhibit P13 TRUE COPY OF THE LETTER DATED 23.12.2024
FILED BEFORE THE 3RD RESPONDENT
Exhibit P14 TRUE COPY OF THE LETTER DATED 07.01.2025
Exhibit P15 TRUE COPY OF THE INTIMATION FOR PERSONAL
HEARING DATED 15.01.2025
Exhibit P16 TRUE COPY OF THE LETTER DATED 27.01.2025
Exhibit P17 TRUE COPY OF THE LETTER DATED 30.01.2025
BEARING DIN- 20250158TI00000040E5
Exhibit P18 TRUE COPY OF THE ORDER DATED 05.02.2025
PASSED BY THE 3RD RESPONDENT WHICH WAS
RECEIVED BY THE PETITIONERS ON 08.02.2025
Exhibit P19 TRUE COPY OF THE JUDGMENT DATED 17.12.2024 IN
WP(C) NO. 26732 OF 2024 OF THIS HON’BLE COURT
Exhibit P20 TRUE COPY OF THE CBIC CIRCULAR NO.
171/03/2022-GST DATED 06.07.2022
2025:KER:98981
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APPENDIX OF WP(C) NO. 18102 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SERVICE AGREEMENT DATED
31.10.2019 BETWEEN ELICL AND PETITIONER
Exhibit P2 TRUE COPY OF SAMPLE INVOICES ISSUED TO ELICL
Exhibit P3 TRUE COPY OF LEDGER EXTRACTS OF ELICL FOR THE
PERIOD IN QUESTION
Exhibit P4 TRUE COPY OF SAMPLE TDS CERTIFICATES
EVIDENCING COMMISSION PAYMENTS
Exhibit P5 TRUE COPY OF LEDGER EXTRACTS CONTAINING
DETAILS OF THE COMMISSION PAID
Exhibit P6 TRUE COPY OF THE AUDITED FINANCIAL STATEMENTS
OF THE PETITIONER OF PAST PERIODS
Exhibit P7 TRUE COPY OF THE SUMMONS LETTER DATED
11.11.2022 ISSUED BY SENIOR INTELLIGENCE
OFFICER, DIRECTORATE GENERAL OF GST
INTELLIGENCE ZONAL UNIT, MUMBAI TO THE
PETITIONER
Exhibit P8 TRUE COPY OF THE SUMMONS DATED 02.01.2023
ISSUED BY SENIOR INTELLIGENCE OFFICER,
DIRECTORATE GENERAL OF GST INTELLIGENCE ZONAL
UNIT, MUMBAI TO THE PETITIONER
Exhibit P9 TRUE COPY OF REPLY LETTER DATED 05.01.2023
SUBMITTED BY THE PETITIONER TO THE SENIOR
INTELLIGENCE OFFICER, DGGI, MUMBAI
Exhibit P10 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
27.03.2024 ISSUED BY RESPONDENT NO. 2 TO
PETITIONER
Exhibit P11 TRUE COPY OF THE REPLY DATED 30.11.2024
SUBMITTED BY THE PETITIONER
Exhibit P12 TRUE COPY OF HEARING NOTICE HAVING DIN
20241159TL000000D367 DATED 21.11.2024 ISSUED
BY SUPERINTENDENT (ADJN.) TO THE PETITIONER
Exhibit P13 TRUE COPY OF REQUEST LETTER DATED 29.11.2024
SUBMITTED BY THE PETITIONER
Exhibit P14 TRUE COPY OF THE POSTING NOTICE DATED
08.01.2025 ISSUED BY SUPERINTENDENT,
BENGALURU EAST COMMISSSIONERATE
Exhibit P15 TRUE COPY OF THE ORDER IN ORIGINAL NO. 50/JC-
3/B-EAST/2025 DATED 03.02.2025 ISSUED BY
RESPONDENT NO. 1 TO PETITONER
Exhibit P16 TRUE COPY OF A DETAILED STATEMENT OF THE
INPUTS/INPUT SERVICES AVAILED BY THE
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 276
PETITIONER
2025:KER:98981
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APPENDIX OF WP(C) NO. 19420 OF 2025
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE SHOW CAUSE NOTICE NO.
06/2023-2024 DATED 17.11.2023
Exhibit P2 A TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY
THE 2ND RESPONDENT DATED 06.12.2024
Exhibit P3 A TRUE COPY OF THE INTERIM ORDER ISSUED BY
THIS HON’BLE COURT IN WP(C) 10694/2025 DATED
20.3.2025
Exhibit P4 A TRUE COPY OF THE INTERIM ORDER ISSUED BY
THIS HON’BLE COURT IN WP(C) 14509/2025 DATED
8.4.2025
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APPENDIX OF WP(C) NO. 19684 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE TAX RECEIPT IN THE NAME OF
THE PETITIONER AND IN HIS WIFE FOR THE YEAR
2013-14
Exhibit P2 TRUE COPY OF THE NOTICE NO.
1/19-20/A2/STO(IB)-II DATED 15.07.2019 IN
DRC-01
Exhibit P3 TRUE COPY OF LETTER DATED 21.08.2019
FURNISHED BY THE PETITIONER BEFORE THE STATE
TAX OFFICER ON 22/08/2019
Exhibit P4 TRUE COPY OF THE NOTICE NO. DIN 20200158T
H00005GF8F2 DATED 21.01.2020
Exhibit P5 TRUE COPY OF THE LETTER NO. DIN-
20200258TH00008K77A7 DATED 26.02.2020
Exhibit P6 TRUE COPY OF THE LETTER NO. DIN-
20200258TH00004VF584 DATED 28.09.2020
Exhibit P7 TRUE COPY OF THE LETTER DATED 15.10.2020
Exhibit P8 TRUE COPY OF THE SHOW CAUSE NOTICE NO.
1/2023-24 GST (SUPT). THIRUVALLAM DATED
22.09.2023
Exhibit P9 THE TRUE COPY OF THE COMPOSITE ORDER NO. DIN-
20231258 TH060600F2F7 DATED 26.12.2023 OF THE
SUPERINTENDENT, CENTRAL TAX AND CENTRAL
EXCISE, THIRUVALLAM RANGE FOR THE PERIOD FROM
2017-18 TO 2019-20 IN FORM GST DRC-07
Exhibit P10 TRUE COPY OF THE JUDGMENT IN JOINT
COMMISSIONER (INTELLIGENCE & ENFORCEMENT) AND
ANR. VS. M/S. LAKSHMI MOBILE ACCESSORIES
[JUDGMENT DATED 5-02-2025 IN W.A.NO.258 OF
2025]
Exhibit P10(a) TRUE COPY OF THE JUDGMENT IN M/S. ALBATROSS
BUILDERS AND DEVELOPERS LLP VS. ASST.
COMMISSIONER OF CENTRAL TAX (A.E,), BENGALURU
[2024 (12) TMI 656 (KAR.)
Exhibit P11 TRUE COPY OF THE NOTICE NO. DIN
20240958XJ0000333B89 DATED 3.09.2024
Exhibit P12 TRUE COPY OF THE APPLICATION FILED UNDER SUB-
SECTION (3) OF SECTION 107 OF THE ACT IN IN
FORM NO. GST APL-03 DATED 18/07/2024
Exhibit P13 TRUE COPY OF ACKNOWLEDGEMENT FOR SUBMISSION
OF APPEAL IN FORM GST APL-02 BEARING DIN
20240958XJ0000784603 DATED 02.09.2024
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Exhibit P14 THE TRUE COPY OF THE LETTER DATED 03-09-2024
FOR ADJOURNMENT
Exhibit P15 THE COPY OF THE SCREENSHOT OF THE E-MAIL SENT
Exhibit P16 TRUE COPY OF THE ORDER NO. DIN
2024958XJ00000000C9 DATED 4.09.2024
Exhibit P17 TRUE COPY OF THE RENT DEED EXECUTED BY THE
WIFE OF THE PETITIONER
Exhibit P18 THE TRUE COPY OF THE ACCOUNT STATEMENT OF THE
DHANALAKSHMI BANK HOLDING ACCOUNT NO.
011800100015334FOR THE PERIOD FROM 1.1.2014
TO 31.12.2020
Exhibit P19 TRUE COPY OF THE CERTIFICATE NO. NM/B/361511
DATED 05-11-2024
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APPENDIX OF WP(C) NO. 19838 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE TAX RECEIPT IN THE NAME OF
THE PETITIONER AND IN HIS WIFE FOR THE YEAR
2013-14
Exhibit P2 TRUE COPY OF THE NOTICE NO. DIN 20200158T
H00005GF8F2 DATED 21.01.2020
Exhibit P3 TRUE COPY OF THE LETTER NO. DIN-
20200258TH00008K77A7 DATED 26.02.2020
Exhibit P4 TRUE COPY OF THE COPY OF THE LETTER NO. DIN-
20200958TH00004VF584 DATED 28.09.2020
Exhibit P5 TRUE COPY OF THE LETTER DATED 15.10.2020
Exhibit P6 TRUE COPY OF THE LETTER NO. DIN 20201058
TH0000RF5B4 DATED 21.10.2020
Exhibit P7 TRUE COPY OF THE LETTER NO. DIN-20201258TH
000055155B DATED 7.12.2020
Exhibit P8 TRUE COPY OF THE SHOW CAUSE NOTICE NO.
132/2020 ST (DC) DATED 21.12.2020
Exhibit P9 TRUE COPY OF THE REPLY TO EXHIBIT P8 DATED
17.06.2022
Exhibit P10 TRUE COPY OF THE DETAILED REPLY TO EXHIBIT P8
DATED 29.06.2022
Exhibit P11 TRUE COPY OF THE NOTICE NO. DIN
20240758TH060041464D DATED 9.7.2024
Exhibit P12 TRUE COPY OF THE REQUEST LETTER DATED
18/07/2024
Exhibit P13 TRUE COPY OF THE LETTER DATED 7.03.2025 OF
THE PETITIONER
Exhibit P14 TRUE COPY OF THE APPLICATION DATED 26.03.2025
UNDER THE RIGHT TO INFORMATION ACT, 2005
Exhibit P15 TRUE COPY OF THE LETTER NO.
III(20)/1801/2024-CGST-DIV-TVM SOUTHCOMMRTE-
THR DATED 9/04/2025
Exhibit P16 TRUE COPY OF THE APPLICATION DATED 25.04.2025
UNDER THE RIGHT TO INFORMATION ACT, 2005
Exhibit P17 TRUE OF COPY OF THE LETTER NO.
III/(20)/1801/2024-CGST-DIV-TVM DATED
29.04.2025
Exhibit P18 THE TRUE COPY OF THE ORDER NO. 84/2022-ST(AC)
DATED 30.06.2022 OF THE FIRST RESPONDENT
OBTAINED UNDER THE RIGHT TO INFORMATION ACT,
2005
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Exhibit P19 . THE TRUE COPY OF THE JUDGMENT OF THE
HON’BLE SUPREME COURT IN TAMIL NADU HOUSING
BOARD VS CENTRAL EXCISE [1994 SUPP.4 SCR 62]
Exhibit P20 THE COPY OF THE JUDGMENT OF HON’BLE HIGH
COURT OF KERALA IN JOINT COMMISSIONER
(INTELLIGENCE & ENFORCEMENT) AND ANR. VS.
M/S. LAKSHMI MOBILE ACCESSORIES [JUDGMENT
DATED 5-02-2025 IN W.A.NO.258 OF 2025]
Exhibit P21 THE TRUE COPY OF THE JUDGMENT OF THE HON’BLE
HIGH COURT OF KARNATAKA IN M/S. ALBATROSS
BUILDERS AND DEVELOPERS LLP VS. ASST.
COMMISSIONER OF CENTRAL TAX (A.E,), BENGALURU
[2024 (12) TMI 656 (KAR.)
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APPENDIX OF WP(C) NO. 20034 OF 2025
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE EXPORT TRANSACTION DETAILS
OF HAIR EXTENSIONS
Exhibit P2 A TRUE COPY OF THE MAHAZARS DATED 07.12.2022
DRAWN BY SENIOR INTELLIGENCE OFFICER,
DIRECTORATE GENERAL OF GOODS AND SERVICES TAX
INTELLIGENCE, THIRUVANANTHAPURAM REGIONAL
UNIT AT THE ERNAKULAM PREMISES
Exhibit P3 A TRUE COPY OF THE MAHAZAR DATED 07.12.2022
DRAWN BY SENIOR INTELLIGENCE OFFICER,
DIRECTORATE GENERAL OF GOODS AND SERVICES TAX
INTELLIGENCE, THIRUVANANTHAPURAM REGIONAL
UNIT AT THE THIRUVANANTHAPURAM PREMISES
Exhibit P4 TRUE COPIES OF THE STATEMENTS OF THE
PETITIONER AND THE PETITIONER’S EMPLOYEE
RECORDED BY SENIOR INTELLIGENCE OFFICER,
DIRECTORATE GENERAL OF GOODS AND SERVICES TAX
INTELLIGENCE, THIRUVANANTHAPURAM REGIONAL
UNIT
Exhibit P5 A TRUE COPY OF THE STATEMENT OF THE
PETITIONER RECORDED BY THE DEPARTMENT ON
09.03.2023 UNDER SECTION 70 OF THE CGST
Exhibit P6 A TRUE COPY OF THE WRITTEN SUBMISSION DATED
25.10.2023 PREFERRED BY THE PETITIONER TO THE
DIRECTORATE GENERAL OF GST INTELLIGENCE
(DGGI), THIRUVANANTHAPURAM REGIONAL UNIT,
SKYFALL VIVEKANAND NAGAR, KESAVADASAPURAM,
THIRUVANANTHAPURAM, KERALA – 695044
Exhibit P7 A TRUE COPY OF THE STATEMENT OF MISS. KALA C
THANKAM RECORDED UNDER SECTION 70 OF THE CGST
ACT ON 07.01.2024
Exhibit P8 SHOW CAUSE NOTICE NO. 11/2024-25/GST/AD/TRU
DATED 31.07.2024, BEARING DIN NO.
202407DSS5000000E08, ISSUED BY ASSISTANT
DIRECTOR, DIRECTORATE GENERAL OF GOODS AND
SERVICES TAX INTELLIGENCE, THIRUVANANTHAPURAM
REGIONAL UNIT, T.C. NO. 14/3646/1, SKYFALL,
KESAVADASAPURAM, PATTOM P.O,
THIRUVANANTHAPURAM – 695004 TO THE PETITIONER
Exhibit P9 A TRUE COPY OF THE REPLY DATED 28.08.2024
PREFERRED BY THE PETITIONER TO THE RESPONDENT
Exhibit P10 A TRUE COPY OF THE ORDER-IN-ORIGINAL NO.
26/2025/GST DATED 04.02.2025, BEARING DIN NO.
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20250258TI040000E507, PASSED BY THE
RESPONDENT TO THE PETITIONER
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 284
APPENDIX OF WP(C) NO. 20140 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SERVICE AGREEMENT DATED
01.10.2017
Exhibit P2 TRUE COPY OF SAMPLE INVOICES ISSUED TO HLICL
FOR SUPPLY OF SUCH SERVICES
Exhibit P3 TRUE COPY OF LEDGER EXTRACTS OF HLICL
EVIDENCING PAYMENTS MADE FOR THE PERIOD IN
QUESTION
Exhibit P4 TRUE COPY OF THE SUMMONS LETTER DATED
28.10.2022
Exhibit P5 TRUE COPY OF THE SUMMONS DATED 07.12.2022
Exhibit P6 TRUE COPY OF REPLY LETTER DATED 12.12.2022
Exhibit P7 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
15.06.2023
Exhibit P8 TRUE COPY OF THE REPLY DATED 01.11.2023
Exhibit P9 TRUE COPY OF HEARING NOTICE HAVING DIN
20250167VV000000FEAA DATED JAN 2025
Exhibit P10 TRUE COPY OF THE LETTER DATED 17.01.2025
SUBMITTED VIDE E-MAIL
Exhibit P11 TRUE COPY OF THE ORDER IN ORIGINAL NO.
47/PLG/ADC/VRR/ DGGI/HDFCLIC/2024-25 DATED
29.01.2025
Exhibit P12 TRUE COPY OF THE SCREENSHOT OF THE TABS ‘VIEW
NOTICES AND ORDERS’ AND ‘ADDITIONAL NOTICES
AND ORDERS’ OF PETITIONER NO.1
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APPENDIX OF WP(C) NO. 20141 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
01.8.2024
Exhibit P2 TRUE COPY OF THE REPLY FILED BY THE
PETITIONER DATED 10.01.2025
Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER DATED
25.01.2025
Exhibit P3(a) TRUE COPY OF DRC-07 ORDER DATED 03.02.2025
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APPENDIX OF WP(C) NO. 20535 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER DROPPING THE
PROCEEDINGS, DATED 28.01.2021, FOR THE PERIOD
2017-18, ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER
Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
22.10.2022, ISSUED BY THE 3RD RESPONDENT TO
THE PETITIONER
Exhibit P3 TRUE COPY OF THE REPLY DATED 27.01.2025
(WRONGLY TYPED AS 27-01-205) SUBMITTED BY THE
PETITIONER TO THE SCN ISSUED BY THE 3RD
RESPONDENT
Exhibit P4 TRUE COPY OF THE COMPOSITE ASSESSMENT ORDER
DATED 27.01.2025, FOR THE PERIOD 2017-18,
2018-19, 2019-20 AND 2020-21 ISSUED BY THE
2ND RESPONDENT TO THE PETITIONER
Exhibit P5 TRUE COPY OF THE NOTIFICATION NO.27/2017 –
CENTRAL TAX (RATE), DATED 22.09.2017
Exhibit P6 TRUE COPY OF THE FORWARDING LETTER DATED
05.07.2021 SUBMITTED BY THE PETITIONER TO THE
4TH RESPONDENT
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APPENDIX OF WP(C) NO. 21599 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW-CAUSE NOTICE DATED
07.05.2025 NO. SCN/AUD /TSR/T8/2025/01-AO FOR
THE A.Y.S 2020-21 & 2021-22 .
Exhibit P2 TRUE COPY OF THE REPLY SUBMITTED BY THE
PETITIONER ON 15.10.2024 .
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APPENDIX OF WP(C) NO. 23985 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE COMBINED SHOW-CAUSE NOTICE
DATED 24-06-2025 ISSUED BY THE 1ST RESPONDENT
WITHOUT ENCLOSURES
Exhibit P2 TRUE COPY OF THE JUDGMENT DATED 08-04-2025 OF
THE HON’BLE HIGH COURT OF KERALA IN M/S.
THARAYIL MEDICALS VS. DEPUTY COMMISSIONER &
ANOTHER (WA NO. 627 OF 2025)
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APPENDIX OF WP(C) NO. 24609 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SAID SHOW CAUSE NOTICE (SCN)
DATED 24.06.2025 ISSUED BY THE 2ND RESPONDENT
TO THE PETITIONER
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 290
APPENDIX OF WP(C) NO. 24873 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER FOR CANCELLATION OF
GST REGISTRATION DATED 23-12-2020 ISSUED BY
THE 1ST RESPONDENT
Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 28-
12-2023 ISSUED BY THE 2ND RESPONDENT
Exhibit P3 TRUE COPY OF THE ORDER DATED 31-01-2025
ISSUED BY THE 3RD RESPONDENT
Exhibit P4 TRUE COPY OF THE REVENUE RECOVERY NOTICE
DATED 06-05-2025 ISSUED BY THE 4TH RESPONDENT
Exhibit P5 TRUE COPY OF THE POSTAL COVER ALONG WITH THE
TRACKING DETAILS EVIDENCING THE DATE OF
RECEIPT OF EXT. P4 NOTICE BY THE PETITIONER
ON 17-05-2025
Exhibit P6 TRUE COPY OF THE RECTIFICATION PETITION DATED
30-06-2025 SUBMITTED BY THE PETITIONER BEFORE
THE 3RD RESPONDENT
Exhibit P7 TRUE COPY OF THE JUDGMENT DATED 05-02-2025 OF
THE HON’BLE KERALA HIGH COURT IN THE CASE OF
JOINT COMMISSIONER (INTELLIGENCE &
ENFORCEMENT) V. LAKSHMI MOBILE ACCESSORIES
(W.A. NO. 258/2025)
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 291
APPENDIX OF WP(C) NO. 24881 OF 2025
PETITIONER EXHIBITS
Exhibit P1 COPY OF DRC-03 PAYMENT RECEIPT OF THE
PETITIONER DTD. 20-05-2022
Exhibit P2 COPY OF DRC-03 PAYMENT RECEIPT OF THE
PETITIONER DTD. 28-11-2022
Exhibit P3 COPY OF REPLY FILED BY THE PETITIONER BEFORE
THE RESPONDENT DTD. 31-01-2025
Exhibit P4 COPY OF ORDER ISSUED BY THE RESPONDFENT DTD.
03-02-2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 292
APPENDIX OF WP(C) NO. 24897 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW-CAUSE NOTICE DATED 04-
04-2025 ISSUED BY THE 1ST RESPONDENT WITHOUT
ENCLOSURES
Exhibit P2 TRUE COPY OF THE ADJOURNMENT REQUEST DATED
23-05-2025 SUBMITTED BY THE PETITIONER
Exhibit P3 TRUE COPY OF THE HEARING NOTICE DATED 26-06-
2025 ISSUED BY THE 2ND RESPONDENT
Exhibit P4 TRUE COPY OF THE JUDGMENT DATED 08-04-2025 OF
THE HON’BLE HIGH COURT OF KERALA IN M/S.
THARAYIL MEDICALS VS. DEPUTY COMMISSIONER &
ANOTHER (WA NO. 627 OF 2025)
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 293
APPENDIX OF WP(C) NO. 25000 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE CONSOLIDATED SHOW-CAUSE
NOTICE DATED 28-06-2025 ISSUED BY THE 1ST
RESPONDENT WITHOUT ENCLOSURES
Exhibit P2 TRUE COPY OF THE JUDGMENT DATED 08-04-2025 OF
THE HON’BLE HIGH COURT OF KERALA IN M/S.
THARAYIL MEDICALS VS. DEPUTY COMMISSIONER &
ANOTHER (WA NO. 627 OF 2025)
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 294
APPENDIX OF WP(C) NO. 25010 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE CONSOLIDATED SHOW-CAUSE
NOTICE DATED 28-06-2025 ISSUED BY THE 1ST
RESPONDENT WITHOUT ENCLOSURES
Exhibit P2 TRUE COPY OF THE JUDGMENT DATED 08-04-2025 OF
THE HON’BLE HIGH COURT OF KERALA IN M/S.
THARAYIL MEDICALS VS. DEPUTY COMMISSIONER &
ANOTHER (WA NO. 627 OF 2025)
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 295
APPENDIX OF WP(C) NO. 25041 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SINGLE CONSOLIDATED SHOW
CAUSE NOTICE DATED 24-05-2024 ISSUED BY THE
1ST RESPONDENT WITHOUT ENCLOSURES
Exhibit P1(a) TRUE COPY OF CORRIGENDUM TO EXT. P1 SCN DATED
20-06-2024 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 TRUE COPY OF THE REPLY DATED 24-07-2024
SUBMITTED BY THE PETITIONER
Exhibit P3 TRUE COPY OF THE ORDER DATED 06-08-2024ISSUED
BY THE 2ND RESPONDENT
Exhibit P3(a) TRUE COPY OF THE CORRIGENDUM TO EXT. P3 ORDER
DATED 12-08-2024 ISSUED BY THE 2ND RESPONDENT
Exhibit P4 TRUE COPY OF THE REVENUE RECOVERY NOTICE
DATED 11-06-2025 ISSUED BY THE 2ND RESPONDENT
Exhibit P5 TRUE COPY OF THE RECTIFICATION PETITION DATED
30-06-2025 SUBMITTED BY THE PETITIONER
Exhibit P6 TRUE COPY OF THE JUDGMENT DATED 05-02-2025 OF
THE HON’BLE KERALA HIGH COURT IN THE CASE OF
JOINT COMMISSIONER (INTELLIGENCE &
ENFORCEMENT) & ANOTHER V. LAKSHMI MOBILE
ACCESSORIES (W.A. NO. 258/2025)
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 296
APPENDIX OF WP(C) NO. 25731 OF 2025
PETITIONER EXHIBITS
Exhibit P1 COPIES OF SAMPLE FORM 16 OF EMPLOYEES AND
RELATED LEDGERS
Exhibit P2 TRUE COPY OF SAMPLE TDS CERTIFICATES
EVIDENCING COMMISSION PAYMENTS
Exhibit P3 TRUE COPY OF LEDGER EXTRACTS CONTAINING
DETAILS OF THE COMMISSION PAID
Exhibit P4 TRUE COPY OF THE AUDITED FINANCIAL STATEMENTS
OF THE PETITIONER OF PAST PERIODS
Exhibit P5 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
27.03.2024
Exhibit P6 TRUE COPY OF THE REPLY DATED 30.11.2024
Exhibit P7 TRUE COPY OF HEARING NOTICE HAVING DIN
20241059TL000000FCAF DATED 28.10.2024
Exhibit P8 TRUE COPY OF REQUEST LETTER DATED 08.11.2024
Exhibit P9 TRUE COPY OF THE POSTING NOTICE DATED
08.01.2025
Exhibit P10 TRUE COPY OF THE ORDER IN ORIGINAL NO. 50/JC-
3/B-EAST/2025 DATED 03.02.2025
Exhibit P11 TRUE COPY OF SAMPLE INVOICES ISSUED TO GKMEN
FOR SUPPLY OF SUCH SERVICES AND RELATED
LEDGERS
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 297
APPENDIX OF WP(C) NO. 25872 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SAID SHOW CAUSE NOTICE (SCN)
DATED 27.06.2025 ISSUED BY THE 2ND RESPONDENT
TO THE PETITIONER
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 298
APPENDIX OF WP(C) NO. 26003 OF 2025
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE AUDIT ENQUIRY NOTE DATED
14..6..2023 ISSUED BY THE 2ND RESPONDENT AND
DELIVERED TO THE PETITIONER ON 18..6..2023.
Exhibit-P2 TRUE COPY OF THE REPLY DATED 27..6..2023
FILED BEFORE THE 2ND RESPONDENT BY THE
PETITIONER.
Exhibit-P3 TRUE COPY OF THE SHOW CAUSE NOTICE IN FORM
GST DRC-01 BEARING NO.08/GST/2023-24 (DIN:
20230958XI000082398C) DATED 27..9..2023
ISSUED BY THE 2ND RESPONDENT AND UPLOADED IN
THE PORTAL ON 5..8..2024.
Exhibit-P4 TRUE COPY OF RECTIFICATION ORDER DATED
22..5..2025 PASSED BY THE 1ST RESPONDENT FOR
THE YEARS 2017-18 TO 2021-22 AND DELIVERED TO
THE PETITIONER ON 26..5..2025.
Exhibit-P5 TRUE COPY OF THE ORDER IN ORIGINAL DATED
27..12..2024 ISSUED BY THE 1ST RESPONDENT AND
DELIVERED TO THE PETITIONER ON 18..6..2025.
Exhibit-P6 TRUE COPY OF THE DECISION OF THE HONORABLE
HIGH COURT OF ALLAHABAD IN THE CASE OF
M/S.HCL INFOTECH LTD VS COMMISSIONER OF
COMMERCIAL TAX & ANOTHER [2024
SUPREME(ONLINE)(ALL) 1060] (2024 AHC 158274)
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 299
APPENDIX OF WP(C) NO. 26016 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SERVICE AGREEMENT DATED
16.11.2017
Exhibit P2 (a) TRUE COPY OF SAMPLE INVOICE DATED 16.12.2022
ISSUED TO LGIL FOR SUPPLY OF SERVICES
Exhibit P2 (b) TRUE COPY OF SAMPLE INVOICE DATED 25.02.2023
ISSUED TO LGIL FOR SUPPLY OF SUCH SERVICES
Exhibit P2 (c) TRUE COPY OF SAMPLE INVOICE DATED 13.03.2023
ISSUED TO LGIL FOR SUPPLY OF SUCH SERVICES
Exhibit P2 (d) TRUE COPY OF SAMPLE INVOICE DATED 30.03.2023
ISSUED TO LGIL FOR SUPPLY OF SUCH SERVICES
Exhibit P3 (a) TRUE COPY OF LEDGER EXTRACT OF LGIL FOR 2017-
2018
Exhibit P3 (b) TRUE COPY OF LEDGER EXTRACT OF LGIL FOR 2018-
2019
Exhibit P3 (c) TRUE COPY OF LEDGER EXTRACT OF LGIL FOR 2019-
2020
Exhibit P3 (d) TRUE COPY OF LEDGER EXTRACT OF LGIL FOR 2020-
2021
Exhibit P3 (e) TRUE COPY OF LEDGER EXTRACT OF LGIL FOR 2021-
2022
Exhibit P3 (f) TRUE COPY OF LEDGER EXTRACT OF LGIL FOR 2022-
2023
Exhibit P4 (a) TRUE COPY OF SAMPLE TDS CERTIFICATE
EVIDENCING COMMISSION PAYMENTS DATED
13.06.2018
Exhibit P4 (b) TRUE COPY OF SAMPLE TDS CERTIFICATE
EVIDENCING COMMISSION PAYMENTS DATED
03.08.2018
Exhibit P4 (c) TRUE COPY OF SAMPLE TDS CERTIFICATE
EVIDENCING COMMISSION PAYMENTS DATED
09.02.2019
Exhibit P4 (d) TRUE COPY OF SAMPLE TDS CERTIFICATE
EVIDENCING COMMISSION PAYMENTS DATED
06.08.2019
Exhibit P4 (e) TRUE COPY OF SAMPLE TDS CERTIFICATE
EVIDENCING COMMISSION PAYMENTS DATED
29.10.2019
Exhibit P4 (f) TRUE COPY OF SAMPLE TDS CERTIFICATE
EVIDENCING COMMISSION PAYMENTS DATED
03.02.2020
Exhibit P4 (g) TRUE COPY OF SAMPLE TDS CERTIFICATE
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 300
EVIDENCING COMMISSION PAYMENTS DATED
13.06.2020
Exhibit P4 (h) TRUE COPY OF SAMPLE TDS CERTIFICATE
EVIDENCING COMMISSION PAYMENTS DATED
05.11.2020
Exhibit P4 (i) TRUE COPY OF SAMPLE TDS CERTIFICATE
EVIDENCING COMMISSION PAYMENTS DATED
04.02.2021
Exhibit P4 (j) TRUE COPY OF SAMPLE TDS CERTIFICATE
EVIDENCING COMMISSION PAYMENTS DATED
09.02.2023
Exhibit P5 (a) TRUE COPY OF LEDGER EXTRACT FOR 2017-2018
Exhibit P5 (b) TRUE COPY OF LEDGER EXTRACT FOR 2018-2019
Exhibit P5 (c) TRUE COPY OF LEDGER EXTRACT FOR 2019-2020
Exhibit P5 (d) TRUE COPY OF LEDGER EXTRACT FOR 2020-2021
Exhibit P5 (e) TRUE COPY OF LEDGER EXTRACT FOR 2021-2022
Exhibit P5 (f) TRUE COPY OF LEDGER EXTRACT FOR 2022-2023
Exhibit P6 (a) TRUE COPY OF THE AUDITED FINANCIAL STATEMENTS
OF THE PETITIONER FOR THE FINANCIAL YEAR
2017-2018
Exhibit P6 (b) TRUE COPY OF THE AUDITED FINANCIAL STATEMENTS
OF THE PETITIONER FOR THE FINANCIAL YEAR
2018-2019
Exhibit P6 (c) TRUE COPY OF THE AUDITED FINANCIAL STATEMENTS
OF THE PETITIONER FOR THE FINANCIAL YEAR
2019-2020
Exhibit P6 (d) TRUE COPY OF THE AUDITED FINANCIAL STATEMENTS
OF THE PETITIONER FOR THE FINANCIAL YEAR
2020-2021
Exhibit P6 (e) TRUE COPY OF THE AUDITED FINANCIAL STATEMENTS
OF THE PETITIONER FOR THE FINANCIAL YEAR
2021-2022
Exhibit P6 (f) TRUE COPY OF THE AUDITED FINANCIAL STATEMENTS
OF THE PETITIONER FOR THE FINANCIAL YEAR
2022-2023
Exhibit P7 TRUE COPY OF THE SUMMONS LETTER DATED
30.06.2023
Exhibit P8 TRUE COPY OF THE REPLY LETTER DATED
10.07.2023
Exhibit P9 TRUE COPY OF THE SUMMONS DATED 20.10.2023
Exhibit P10 TRUE COPY OF REPLY LETTER DATED 28.10.2023
Exhibit P11 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
25.06.2024
Exhibit P12 TRUE COPY OF THE REPLY DATED 07.10.2024
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 301
Exhibit P13 TRUE COPY OF HEARING NOTICE HAVING DIN
20241267VV0000315800 DATED 14.12.2024
Exhibit P14 TRUE COPY OF LETTER DATED 20.12.2024
Exhibit P15 TRUE COPY OF THE POSTING NOTICE HAVING DIN
20241267VV000000F28B DATED 20.12.2024
Exhibit P16 TRUE COPY OF THE ORDER IN ORIGINAL NO.
09/PLG/ADC/VRR/DGGI/CGST/ LGIL/2024-25 DATED
16.01.2025
Exhibit P17 TRUE COPY OF FORM GST DRC-07 BEARING
REFERENCE NO: ZD320225006958F DATED
06.02.2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 302
APPENDIX OF WP(C) NO. 26039 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE FORM GST DRC -03 CHALLANS
DATED 03.04.2025 EVIDENCING THE PAYMENT OF ₹
5,00,000/- BY THE PETITIONER
Exhibit P2 TRUE COPY OF THE LETTER DATED 10.06.2025
SUBMITTED BY MR. DEEPU K.C AND MR.
UNNIKRISHNAN N.R TO THE 2ND RESPONDENT.
Exhibit P3 TRUE COPY OF THE LETTER DATED 16.06.2025
SUBMITTED BY MR. DEEPU K.C TO THE 2ND
RESPONDENT ENCLOSING CREDIT NOTES AND
SUPPORTING DETAILS OF GOODS RETURNED FOR THE
FINANCIAL YEARS 2018-19 TO 2024-25.
Exhibit P4 TRUE COPY OF THE COMMUNICATION BY THE 2ND
RESPONDENT DATED 13.06.2025.
Exhibit P5 TRUE COPY OF THE LETTER DATED 23.06.2025
SUBMITTED BY MR. DEEPU K.C AND MR.
UNNIKRISHNAN N.R TO THE 2ND RESPONDENT
REITERATING THAT THE STATEMENT RECORDED ON
02.04.2025 WAS MADE UNDER DURESS
Exhibit P6 TRUE COPY OF THE CONSOLIDATED SHOW-CAUSE
NOTICE DATED 24.06.2025 ISSUED BY THE 1ST
RESPONDENT WITHOUT ENCLOSURES
Exhibit P7 TRUE COPY OF THE JUDGMENT DATED 08.04.2025 OF
THE HON’BLE HIGH COURT OF KERALA IN M/S.
THARAYIL MEDICALS VS. DEPUTY COMMISSIONER &
ANOTHER (WA NO. 627 OF 2025).
Exhibit P8 TRUE COPY OF THE JUDGMENT 03.10.1960 OF THE
HON’BLE SUPREME COURT OF INDIA IN AMBA LAL V.
UNION OF INDIA [1960 (10) TMI 1 – SC]
Exhibit P9 TRUE COPY OF THE JUDGMENT DATED 26.11.2007 OF
THE HON’BLE SUPREME COURT OF INDIA IN UNION
OF INDIA V. VICCO LABORATORIES [2007 (11) TMI
21 – SUPREME COURT]
Exhibit P10 TRUE COPY OF THE CIRCULAR NO. 6/2023 DATED
08-01-2023 OF ISSUED BY THE 6TH RESPONDENT.
Exhibit P11 TRUE COPY OF THE JUDGMENT DATED 03.03.2022 OF
THE KARNATAKA HIGH COURT IN UNION OF INDIA &
ORS. V. M/S. BUNDL TECHNOLOGIES PVT. LTD.
[(2022) 3 TMI 625 (KAR)]
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 303
APPENDIX OF WP(C) NO. 26108 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE DETAILS OF COURSES OFFERED
BY THE PETITIONER
Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE
NO.22/2024-25/GST/ADC DATED 03.08.2024 IN
FORM GST DRC-01 REF NO. ZD320824006181W DATED
05.08.2024 ISSUED BY THE RESPONDENT
Exhibit P3 TRUE COPY OF THE REPLY IN FORM GST DRC-06 REF
NO. ZD320125002458V DATED 06.01.2025 AND
ANNEXURE TO THE REPLY FILED BY THE PETITIONER
TO THE RESPONDENT
Exhibit P4 TRUE COPY OF THE IMPUGNED ORDER NO. 70/2024-
25/GST/ADC IN FORM GST DRC-07 REF NO.
ZD320225003817Q DATED 04.02.2025 ISSUED BY
THE RESPONDENT
Exhibit P5 TRUE COPY OF THE JUDGMENT OF HON’BLE KERALA
HIGH COURT JOINT COMMISSIONER (INTELLIGENCE &
ENFORCEMENT) THIRUVANANTHAPURAM, JOINT
COMMISSIONER TAXPAYER SERVICES, KOTTAYAM,
VERSUS M/S. LAKSHMI MOBILE ACCESSORIES DATED
05.02.2025
Exhibit P6 TRUE COPY OF THE JUDGMENT – THE JOINT
COMMISSIONER VS. NISHAD K U 2025:KER:13589 WA
NO. 303 OF 2025 DATED 17.12.2024
Exhibit P7 TRUE COPY OF THE RELEVANT EXTRACT OF SECTIONS
62, 63 AND 74 OF GST
Exhibit P8 TRUE COPY OF THE EXTRACT OF RELEVANT PORTION
OF THE 6TH GST COUNCIL MEETING DATED
11.12.2016
Exhibit P9 TRUE COPY OF THE THE EXTRACT OF RELEVANT
ENTRIES OF NOTIFICATION NO.12/2017- CENTRAL
TAX ( RATE) GST DATED 28.06.2017
Exhibit P10 TRUE COPY OF THE AGREEMENTS AND SAMPLE
CERTIFICATES GRANTED BY THE PETITIONER.
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 304
APPENDIX OF WP(C) NO. 26162 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
25.06.2025
Exhibit P2 TRUE COPY OF THE FORM DRC-01 DATED 25.06.2025
Exhibit P3 COPY OF THE JUDGMENT DATED 08.04.2025 IN WA-
NO: 627 OF 2025
Exhibit P4 TRUE COPY OF THE INTERIM ORDER DATED
08.07.2025 OF THIS HON’BLE COURT IN W.P.(C).
25010 OF 2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 305
APPENDIX OF WP(C) NO. 26236 OF 2025
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE SHOW CAUSE NOTICE NO
SCN/INT/KLM/2024/01-DC DATED 11-04-2024 FOR
THE YEARS FROM 2017-2018 TO 2022-2023 ISSUED
BY 2ND RESPONDENT ON THE PETITIONER.
Exhibit-P2 TRUE COPY OF THE REPLY DATED 22-01-2025
AGAINST EXBT-P1 SCN FILED BEFORE THE 1ST
RESPONDENT BY THE PETITIONER.
Exhibit-P3 TRUE COPY OF THE REPLY DATED 29-01-2025
AGAINST EXBT-P1 SCN IN ADDITION TO EXBT-P2
REPLY FILED BEFORE THE 1ST RESPONDENT BY THE
PETITIONER.
Exhibit-P4 TRUE COPY OF THE ASSESSMENT ORDER NO
TPS/KLM/DKLM/2025/09-DC DATED 03-02-2025
PASSED U/S 74 OF THE GST ACTS FOR THE YEARS
FROM 2017-2018 TO 2022-2023 BY THE 1ST
RESPONDENT ON THE PETITIONER.
Exhibit-P5 TRUE COPY OF THE JUDGMENT IN HARRIES MUHAMMED
VS THE ASSISTANT COMMISSIONER (IB) & 4 OTHERS
IN WPC 33659/2024 DATED 07-10-2024 OF THIS
HON’BLE HIGH COURT.
Exhibit-P6 TRUE COPY OF THE JUDGMENT IN FORTUNE SERVICE
VS UNION OF INDIA & OTHERS WPC 20656/24 DATED
29-11-2024 (2024: KER: 89959) OF THIS HON’BLE
HIGH COURT.
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 306
APPENDIX OF WP(C) NO. 26303 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE COMBINED SHOW-CAUSE NOTICE
DATED 23-06-2025 ISSUED BY THE 1ST RESPONDENT
WITHOUT ENCLOSURES
Exhibit P2 TRUE COPY OF THE JUDGMENT DATED 08-04-2025 OF
THE HON’BLE HIGH COURT OF KERALA IN M/S.
THARAYIL MEDICALS VS. DEPUTY COMMISSIONER &
ANOTHER (WA NO. 627 OF 2025)
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 307
APPENDIX OF WP(C) NO. 26649 OF 2025
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE SHOW CAUSE NOTICE NO
ZD3207240078984 DATED 10-07-2024 FOR THE
YEARS FROM 2017-2018 TO 2022-2023 ISSUED BY
2ND RESPONDENT ON THE PETITIONER.
Exhibit-P2 TRUE COPY OF THE REQUEST APPLICATION TO
PROVIDE COPIES OF THE SEIZED DOCUMENTS DATED
24-08-2024 SUBMITTED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT.
Exhibit-P3 TRUE COPY OF THE REPLY DATED 27-01-2025
AGAINST EXBT-P1 CONSOLIDATED SCN FOR THE
YEARS 2017-2018 TO 2022-2023 FILED BY THE
PETITIONER BEFORE 1ST RESPONDENT.
Exhibit-P4 TRUE COPY OF THE CONSOLIDATED ASSESSMENT
ORDER U/S 74 READ WITH SECTION 74(9) OF THE
GST ACTS FOR THE YEARS 2017-2018 TO 2022-2023
PASSED AND UPLOADED IN GSTN ON 03-02-2025 BY
THE 1ST RESPONDENT WITHOUT AFFIXING MANUAL OR
DIGITAL SIGNATURE.
Exhibit- P5 TRUE COPY OF THE JUDGMENT IN HARRIES MUHAMMED
VS THE ASSISTANT COMMISSIONER (IB) & 4 OTHERS
IN WPC 33659/2024 DATED 07-10-2024 OF THIS
HON’BLE HIGH COURT.
Exhibit-P6 TRUE COPY OF THE JUDGMENT IN FORTUNE SERVICE
VS UNION OF INDIA & OTHERS WPC 20656/24 DATED
29-11-2024 (2024: KER: 89959) OF THIS HON’BLE
HIGH COURT.
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 308
APPENDIX OF WP(C) NO. 26832 OF 2025
PETITIONER EXHIBITS
Exhibit -P1 TRUE COPY OF THE NOTICE
NO.SCN/INT/KLM/2025/08-IO DATED 27..6..2025
ISSUED BY THE 1ST RESPONDENT
Exhibit-P2 TRUE COPY OF THE INTERIM ORDER DATED
8..7..2025 IN WPC 25010/25 OF THIS HON’BLE
COURT
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 309
APPENDIX OF WP(C) NO. 26876 OF 2025
PETITIONER EXHIBITS
Exhibit P-1 TRUE COPY OF THE SHOW CAUSE NOTICE NO:
SCN/INT/KKD/2025/02-IO DATED 27-6-2025 ISSUED
UNDER SECTION 74 (1) OF THE CGST ACT, 2017
AND KERALA SGST ACT, 2017 BY THE 1ST
RESPONDENT: – INTELLIGENCE OFFICER,
INTELLIGENCE UNIT-II, KOZHIKODE FOR THE FY’S
2018-19, 2019-20 AND 2020-21(WITHOUT THE
ANNEXURES TO SHOW CAUSE NOTICE)
Exhibit P-2 TRUE COPY OF THE JUDGMENT DATED 5-2-2025 IN
W.A NO. 258 OF 2025 PASSED BY THE DIVISION
BENCH OF THIS HONOURABLE COURT
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 310APPENDIX OF WP(C) NO. 26886 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE NO.
SCN/INT/PKD/IUOTP/2025/05-IO DATED 27.06.2025
ISSUED BY THE 3RD RESPONDENT
Exhibit P2 TRUE COPY OF THE NOTIFICATION NO.11/2017-
CT(RATE) DATED 28.06.2017
Exhibit P3 TRUE COPY OF NOTIFICATION NO.46/2017-CENTRAL
TAX (RATE) DATED 14.11.2017
Exhibit P4 TRUE COPY OF NOTIFICATION NO.13/2018-CT(RATE)
DATED 26.07.2018
Exhibit P5 TRUE COPY OF THE NOTIFICATION NO.20/2019-CT
(RATE) DATED 30.09.2019
Exhibit P6 TRUE COPY OF JUDGMENT OF THIS HON’BLE COURT
IN JOINT COMMISSIONER & ANOTHER VS. M/S.
LAKSHMI MOBILE ACCESSORIES [(2025) 171
TAXMANN.COM 214 (KERALA)]
Exhibit P7 TRUE COPY OF THE JUDGMENT DATED 08.04.2025 IN
W.A.NO.627 OF 2025 IN M/S. THARAYIL MEDICALS
VS. THE DEPUTY COMMISSIONER, THRISSUR AND
ANOTHER
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 311APPENDIX OF WP(C) NO. 26947 OF 2025
PETITIONER EXHIBITS
Exhibit P-1 A TRUE COPY OF THE SHOW CAUSE NOTICE NO:
SCN/INT/KKD/2025/06-DC DATED 25-6-2025 ISSUED
UNDER SECTION 74 (1) OF THE CGST ACT, 2017
AND KERALA SGST ACT, 2017 BY THE 1ST
RESPONDENT: – DEPUTY COMMISSIONER
(INTELLIGENCE), KOZHIKODE FOR THE FY’S 2018-
19, 2019-20 AND 2020-21(WITHOUT THE ANNEXURES
TO SHOW CAUSE NOTICE)
Exhibit P-2 TRUE COPY OF THE JUDGMENT DATED 5-2-2025 IN
W.A NO. 258 OF 2025 PASSED BY THE DIVISION
BENCH OF THIS HONOURABLE COURT
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 312APPENDIX OF WP(C) NO. 27192 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE AUDIT OBSERVATION DATED
04.07.2024
Exhibit P2 TRUE COPY OF THE SHOWCAUSE NOTICE DATED
31.01.2025
Exhibit P3 TRUE COPY OF THE REPLY DATED 22.04.2025
Exhibit P4 TRUE COPY OF THE ORDER DATED 11.06.2025 FOR
THE YEAR 2018-19
Exhibit P4(a) TRUE COPY OF THE ORDER DATED 11.06.2025 FOR
THE YEAR 2019-20
Exhibit P4(b) TRUE COPY OF THE ORDER DATED 11.06.2025 FOR
THE YEAR 2020-21
Exhibit P4(c) TRUE COPY OF THE ORDER DATED 11.06.2025 FOR
THE YEAR 2021-22
Exhibit P5 TRUE COPY OF THE SUMMARY OF THE ORDER IN DRC-
07 DATED 11.06.2025 FOR THE YEAR 2018-19
Exhibit P5(a) TRUE COPY OF THE SUMMARY OF THE ORDER IN DRC-
07 DATED 11.06.2025 FOR THE YEAR 2019-20
Exhibit P5(b) TRUE COPY OF THE SUMMARY OF THE ORDER IN DRC-
07 DATED 12.06.2025 FOR THE YEAR 2020-21
Exhibit P5(c) TRUE COPY OF THE SUMMARY OF THE ORDER DATED
12.06.2025 FOR THE YEAR 2021-22
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 313APPENDIX OF WP(C) NO. 27303 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SCN NO. 09/2025-26(GST)
DATED 24.06.2025 ALONG WITH THE SUMMARIES OF
SHOW CAUSE NOTICE IN FORM GST DRC-01 DATED
25.06.2025
Exhibit P2 TRUE COPY OF LETTER DATED 10.07.2025 IN
GEXCOM/ADJN/GST/JC/345/2025- ADJN
Exhibit P3 TRUE COPY OF LETTER DATED 11.07.2025 IN FILE
NO. GEXCOM/ADJN/GST/6296/2025-ADC/JC-III-O/O
PR COMMR-CGST-BENGALURU
Exhibit P4 THE LIST OF GST REGISTRATIONS OF THE
PETITIONER COMPANY
Exhibit P5 TRUE COPY OF SAMPLE GSTR-3B
Exhibit P5(a) TRUE COPY OF SAMPLE GSTR-3B
Exhibit P5(b) TRUE COPY OF SAMPLE GSTR-3B
Exhibit P6 TRUE COPY OF THE STATEMENT DATED 11.04.2025
Exhibit P7 TRUE COPY OF THE LETTER DATED 09.04.2025
Exhibit P7(a) TRUE COPY OF THE LETTER DATED 04.06.2025
Exhibit P7(b) TRUE COPY OF THE LETTER DATED 13.06.2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 314APPENDIX OF WP(C) NO. 27627 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE (SCN)
DATED13.09.2023 ISSUED BY THE 2ND RESPONDENT
TO THE PETITIONER
Exhibit P2 TRUE COPY OF THE INTERIM ORDER DATED
06.11.2024 PASSED BY THIS HON’BLE COURT IN
W.P.(C) NO. 39107 OF 2024
Exhibit P3 TRUE COPY OF THE SAID COMPOSITE ORDER DATED
03.02.2025, PASSED BY THE 2ND RESPONDENT
UNDER SEC.74 OF THE CGST ACT/SGST ACT
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 315APPENDIX OF WP(C) NO. 27628 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE DEATH CERTIFICATE OF THE
PETITIONER’S HUSBAND
Exhibit P2 TRUE COPY OF THE SINGLE CONSOLIDATED SHOW
CAUSE NOTICE DATED 22-12-2023 ISSUED BY THE
1ST RESPONDENT WITHOUT ENCLOSURES
Exhibit P3 TRUE COPY OF THE REPLY DATED 29-01-2024
SUBMITTED BY THE PETITIONER WITHOUT
ENCLOSURES
Exhibit P4 TRUE COPY OF THE ORDER DATED 29-04-2024
ISSUED BY THE 1ST RESPONDENT
Exhibit P5 TRUE COPY OF THE RECTIFICATION PETITION DATED
21-06-2024 SUBMITTED BY THE PETITIONER
Exhibit P6 TRUE COPY OF THE RECTIFICATION REJECTION
ORDER DATED 06-05-2025 ISSUED BY THE 2ND
RESPONDENT
Exhibit P7 TRUE COPY OF THE ORDER DATED 15-07-2025 OF
THE HON’BLE KERALA HIGH COURT IN S.P.FAIZAL
VS. STATE OF KERALA [ICR (OT.REV) NO. 3 OF
2025 & CONNECTED CASES]
Exhibit P8 TRUE COPY OF THE JUDGMENT DATED 05-02-2025 OF
THE HON’BLE KERALA HIGH COURT IN THE CASE OF
JOINT COMMISSIONER (INTELLIGENCE &
ENFORCEMENT) & ANOTHER V. LAKSHMI MOBILE
ACCESSORIES (W.A. NO. 258/2025)
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 316APPENDIX OF WP(C) NO. 27670 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE COMBINED SHOW-CAUSE NOTICE
DATED 27-06-2025 ISSUED BY THE 1ST RESPONDENT
WITHOUT ENCLOSURES
Exhibit P2 TRUE COPY OF THE JUDGMENT DATED 08-04-2025 OF
THE HON’BLE HIGH COURT OF KERALA IN M/S.
THARAYIL MEDICALS VS. DEPUTY COMMISSIONER &
ANOTHER (WA NO. 627 OF 2025)
Exhibit P3 TRUE COPY OF THE JUDGMENT DATED 11-04-2025 OF
THE HON’BLE KERALA HIGH COURT IN THE CASE OF
INDIAN MEDICAL ASSOCIATION VS. UNION OF INDIA
& OTHERS (W.A. NO. 1659/2024 & CONNECTED
CASES)
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 317APPENDIX OF WP(C) NO. 27855 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE (SCN)
DATED 26.06.2025, ISSUED BY THE 2ND
RESPONDENT TO THE PETITIONER
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 318APPENDIX OF WP(C) NO. 27898 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE (SCN)
DATED 26.07.2024, ISSUED BY THE 2ND
RESPONDENT TO THE PETITIONER
Exhibit P2 TRUE COPY OF THE COMPOSITE ORDER DATED
24.01.2025, PASSED BY THE 2ND RESPONDENT
UNDER SEC.74 OF THE CGST ACT/SGST ACT
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 319APPENDIX OF WP(C) NO. 28368 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SAID COMPOSITE ORDER DATED
27.02.2025, PASSED BY THE 2ND RESPONDENT
UNDER SEC.73 OF THE CGST ACT/SGST ACT
Exhibit P2 TRUE COPY OF THE SAID COMPOSITE ORDER DATED
15.05.2025, PASSED BY THE 2ND RESPONDENT
UNDER SEC.74 OF THE CGST ACT/SGST ACT
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 320APPENDIX OF WP(C) NO. 29858 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE CONSOLIDATED ORDER DATED 05-
02-2025 ISSUED BY THE 2ND RESPONDENT
Exhibit P2 TRUE COPY OF THE RECTIFICATION PETITION DATED
02-05-2025 FILED BY THE PETITIONER BEFORE THE
2ND RESPONDENT
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 321
APPENDIX OF WP(C) NO. 30238 OF 2025
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SHOW CAUSE NOTICE DATED
23.06.2025 FOR THE PERIOD OF 2018-19 TO 2023-
24
Exhibit P2 . TRUE COPY OF THE SHOW DRC 01 ISSUED ON
23.06.2025 FOR THE EXHIBIT P1 SHOW CAUSE
NOTICE
Exhibit P3 COPY OF THE INTERIM ORDER DATED 16TH APRIL
2025 IN WP(C) 16352 OF 2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 322
APPENDIX OF WP(C) NO. 30250 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE VAT REGISTRATION CERTIFICATE
OF THE PETITIONER’S FATHER
Exhibit P1(a) TRUE COPY OF THE LICENCE DATED 14-06-2011
ISSUED BY THE VATTAMKULAM GRAMA PANCHAYAT TO
THE PETITIONER’S FATHER
Exhibit P1(b) TRUE COPY OF THE DEATH CERTIFICATE OF THE
PETITIONER’S FATHER
Exhibit P1(c) TRUE COPY OF THE PARTNERSHIP DEED DATED 07-
11-2011
Exhibit P1(d) TRUE COPY OF THE RECONSTITUTED PARTNERSHIP
DEED DATED 29-12-2011
Exhibit P1(e) TRUE COPY OF THE LICENCE DATED 26-06-2012
ISSUED BY THE VATTAMKULAM GRAMA PANCHAYAT TO
THE PETITIONER, BEING THE MANAGING PARTNER OF
M/S. SHALIMAR MINERAL INDUSTRIES
Exhibit P1(f) TRUE COPY OF THE ANNUAL RETURN DATED 31-07-
2018 FILED BY M/S. SHALIMAR MINERAL
INDUSTRIES FOR THE YEAR 2017-18 UNDER KVAT
ACT
Exhibit P2 TRUE COPY OF THE GST REGISTRATION CERTIFICATE
OF M/S. SHALIMAR MINERAL INDUSTRIES ISSUED ON
07-03-2021
Exhibit P2(a) TRUE COPY OF THE LICENCE DATED 17-05-2017
ISSUED BY THE VATTAMKULAM GRAMA PANCHAYAT TO
THE PETITIONER, BEING THE MANAGING PARTNER OF
M/S. SHALIMAR MINERAL INDUSTRIES
Exhibit P3 TRUE COPY OF THE GST REGISTRATION CERTIFICATE
OF THE PETITIONER ISSUED ON 11-12-2023
Exhibit P4 TRUE COPY OF THE INTIMATION DATED 09-12-2024
ISSUED BY THE 1ST RESPONDENT
Exhibit P5 TRUE COPY OF THE REPLY DATED 15-01-2025
SUBMITTED BY THE PETITIONER WITHOUT
ENCLOSURES
Exhibit P6 TRUE COPY OF THE CONSOLIDATED SHOW CAUSE
NOTICE DATED 17-05-2025 ISSUED BY THE 2ND
RESPONDENT FOR THE YEARS 2018-19 TO 2022-23
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 323
APPENDIX OF WP(C) NO. 30257 OF 2025
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE SHOW CAUSE NOTICE DATED
24.06.2025 FOR THE PERIOD OF 2018-19 TO 2023-
24
Exhibit P2 TRUE COPY OF THE DRC 01 ISSUED ON 24.06.2025
FOR THE EXHIBIT P1 SHOW CAUSE NOTICE
Exhibit P3 COPY OF THE INTERIM ORDER DATED 16TH APRIL
2025 IN WP(C) 16352 OF 2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 324
APPENDIX OF WP(C) NO. 30646 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE REGISTRATION CERTIFICATE
DATED 10-10-2022
Exhibit P2 TRUE COPY OF THE SCN SHOW CAUSE NOTICE NO.
02/71/2025-26/AC/GST (AUDIT) DATED 24-06-2025
ISSUED BY THE 3RD RESPONDENT
Exhibit P2(a) TRUE COPY OF THE FORM GST DRC 01 DATED 26-6-
2025 ISSUED BY THE 3RD RESPONDENT
Exhibit P3 TRUE COPY OF THE SHOW CAUSE NOTICE NO
13/2025/GST DATED 23-06-2025 ISSUED BY THE
3RD RESPONDENT
Exhibit P3(a) TRUE COPY OF THE FORM GST DRC 01 DATED 24-6-
2025 ISSUED BY THE 3RD RESPONDENT
Exhibit P4 TRUE COPY OF THE AUDIT REPORT DATED 21-01-
2025 ISSUED BY THE 3RD RESPONDENT
Exhibit P5 TRUE COPY OF THE AUDIT REPORT DATED 18-06-
2025 ISSUED BY THE 3RD RESPONDENT
Exhibit P6 TRUE COPY OF THE AUDIT REPORT DATED 1-4-2025
ISSUED BY THE 3RD RESPONDENT
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 325
APPENDIX OF WP(C) NO. 31252 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE
NO.SCN/INT/TVM/2025/02-JC(1 & E) DATED
21-6-2025 ISSUED BY THE 1ST RESPONDENT
Exhibit P2 TRUE COPY OF THE NOTICE NO.EKM TPS
JC/32BBTPB8647R1ZT/2018-19 TO 2024-25 DATED
17-7-2025 ISSUED BY THE 2ND RESPONDENT
Exhibit P3 COPY OF THE JUDGMENT IN M/S. THARAYIL
MEDICALS VS THE DEPUTY COMMISSIONER AUDIT
DIVISION-IV, THRISSUR [(2025) 29 CENTAX 395
(KER)]
Exhibit P4 TRUE COPY OF THE INTERIM ORDER DATED
08.07.2025 OF THIS HON’BLE COURT IN W.P.(C).
25010 OF 2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 326
APPENDIX OF WP(C) NO. 31255 OF 2025
PETITIONER EXHIBITS
Exhibit P1 A COPY OF THE ORDER DATED 23-12-2020 ISSUED
BY THE 2ND RESPONDENT
Exhibit P2 A STATEMENT SHOWING THE DETAILS OF THE
RETURNS FILED FOR THE PERIOD FROM JANUARY,
2018 ONWARDS.
Exhibit P3 A COPY OF THE ORDER DATED 30-01-2025 ISSUED
BY THE 1ST RESPONDENT
Exhibit P4 A COPY OF THE PETITION DATED 27-05-2025 FILED
BY THE PETITIONER
Exhibit P5 A COPY OF THE ORDER DATED 06-06-2025 ISSUED
BY THE 1ST RESPONDENT
Exhibit P6 A COPY OF THE JUDGMENT IN M/S. ALBATROSS
BUILDERS AND DEVELOPERS LLP VS. ASST.
COMMISSIONER OF CENTRAL TAX (A.E,), BENGALURU
[2024 (12) TMI 656 (KAR.)
Exhibit P7 A COPY OF THE JUDGMENT IN JOINT COMMISSIONER
(INTELLIGENCE & ENFORCEMENT) AND ANR. VS.
M/S. LAKSHMI MOBILE ACCESSORIES [JUDGMENT
DATED 5-02-2025 IN W.A.NO.258 OF 2025]
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 327
APPENDIX OF WP(C) NO. 31461 OF 2025
PETITIONER EXHIBITS
Exhibit-P1 TRUE COPY OF THE ORDER
NO.OIO/TPS/KTM/CKTME/2025/175/STO/2017-18 TO
2021-22 32AYZPJ9300R1ZL DATED 31.1.2025
ISSUED BY THE 3RD RESPONDENT.
Exhibit-P2 TRUE COPY OF THE ORDER OF THE HON’BLE HIGH
COURT OF JUDICATURE AT MADRAS DATED
21.07.2025 IN IN W.P.NO.17239 OF 2025 IN MS R
A AND CO V. THE ADDITIONAL COMMISSIONER OF
CENTRAL TAXES.
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 328
APPENDIX OF WP(C) NO. 31820 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
24.07.2024
Exhibit P2 TRUE COPY OF THE REPLY DATED 21.08.2024 SEND
BY PETITIONER
Exhibit P3 TRUE COPY OF THE ORDER DATED 01.02.2025
BEARING ORDER NO.
OIO/TPS/MLP/2025/01-JC/2017-18 TO 2023-24
Exhibit P4 TRUE COPY OF THE JUDGMENT DATED 05.02.2025 IN
W.A.NO.258 OF 2025 BY THIS HON’BLE COURT
Exhibit P5 TRUE COPY OF THE ORDER DATED 13.02.2025 IN
WP(C) NO. 5669 OF 2025 PASSED BY THIS HON’BLE
COURT
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 329
APPENDIX OF WP(C) NO. 32680 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
24.6.2025,ISSUED BY THE 1ST RESPONDENT TO THE
PETITIONER
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 330
APPENDIX OF WP(C) NO. 32785 OF 2025
PETITIONER EXHIBITS
Exhibit-P1 A TRUE COPY OF THE NOTICE SCN NO.30/2025-26
(GST) DATED 28-06-2025 ISSUED UNDER SECTION
74 OF CGST ACT, 2017
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 331
APPENDIX OF WP(C) NO. 33408 OF 2025
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE SHOW CAUSE NOTICE
NO.07/2023-24-GST- (HQ AUDIT) DATED 14-09-
2023 ISSUED BY THE 3RD RESPONDENT TO THE
PETITIONER
Exhibit P2 A TRUE COPY OF THE REPLY DATED 30-10-2023
SUBMITTED BY THE PETITIONER TO THE 5TH
RESPONDENT
Exhibit P3 A TRUE COPY OF THE ORDER DATED 27-12-2023
ISSUED BY THE 4TH RESPONDENT AS
NO.GEXCOM/ADJN/GST/ADC/351/2023
Exhibit P4 A TRUE COPY OF THE JUDGMENT DATED 24-09-2024
OF THIS HON’BLE COURT IN W.P(C).NO.18109/2024
Exhibit P5 A TRUE COPY OF THE ORDER DATED 14-06-2025
PASSED BY THE 6TH RESPONDENT AS
NO.GEXCOM/ADJN/GST/ADC/351/2023
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 332
APPENDIX OF WP(C) NO. 33760 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER
NO.OIO/TPS/TSR/CCKD/2025/2018-19 TO 2021-
22/93/STO DATED 13-02-2025 ISSUED BY THE 1ST
RESPONDENT
Exhibit P2 TRUE COPY OF THE NOTICE
NO.AR/32ABSPJ1089RIZX/14/2025-26 DATED 20-08-
2025 ISSUED BY THE 3RD RESPONDENT
Exhibit P2(a) TRUE COPY OF THE NOTICE
NO.AR/32ABSPJ1089RIZX/11/2025-26 DATED 20-08-
2025 ISSUED BY THE 3RD RESPONDENT
Exhibit P2b TRUE COPY OF THE NOTICE
NO.AR/32ABSPJ1089RIZX/12/2025-26 DATED 20-08-
2025 ISSUED BY THE 3RD RESPONDENT
Exhibit P2c TRUE COPY OF THE NOTICE
NO.AR/32ABSPJ1089RIZX/13/2025-26 DATED 20-08-
2025 ISSUED BY THE 3RD RESPONDENT
Exhibit P3 TRUE COPY OF THE JUDGMENT OF THIS HON’BLE
COURT NO.258 OF 2025 DATED 05-02-2025
Exhibit P4 TRUE COPY OF THE JUDGMENT IN M/S. THARAYIL
MEDICALS VS THE DEPUTY COMMISSIONER AUDIT
DIVISION-IV, THRISSUR [(2025) 29 CENTAX 395
(KER)]
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 333
APPENDIX OF WP(C) NO. 34141 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
29.01.2025 FOR THE PERIODS 2018-19 TO 2023-24
.
Exhibit P2 TRUE COPY OF THE REPLY DATED 28.05.2025 TO
THE EXT P1 SHOW CAUSE NOTICE
Exhibit P3 TRUE COPY OF THE ORDER DATED 26.06.2025
ISSUED BY THE 1ST RESPONDENT UNDER SECTION
74(9) OF THE CGST/ KSGST ACT FOR THE PERIODS
2018-19 TO 2023-24
Exhibit P4 TRUE COPY OF THE SUMMARY OF THE ORDER ISSUED
IN DRC 07 DATED 26.06.2025
Exhibit P5 TRUE COPY OF THE JUDGMENT THE DIVISION BENCH
OF THIS HON’BLE COURT IN W.A 627 OF 2025
DATED 8.04.2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 334
APPENDIX OF WP(C) NO. 36084 OF 2025
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF SUMMONS DATED 28.11.2023
ISSUED BY THE 1ST RESPONDENT
Exhibit P2 . A TRUE COPY OF STATEMENT FILED BY THE
PETITIONER THE DATED 27.01.2024 BEFORE THE
1ST RESPONDENT
Exhibit P3 A TRUE COPY OF JUDGMENT DATED 09.08.2024 OF
THE HON’BLE HIGH COURT OF KERALA IN WP(C) NO.
26751 OF 2024
Exhibit P4 A TRUE COPY OF THE SHOW CAUSE NOTICE DATED
03.10.2024 ISSUES BY THE 2ND RESPONDENT
Exhibit P5 A COPY OF THE JUDGMENT DATED 11.04.2025 OF
HON’BLE HIGH COURT OF KERALA IN W.A
NO.1659/2024
Exhibit P6 A TRUE COPY OF JUDGMENT OF HON’BLE HIGH COURT
OF KERALA W.A. NO. 258 OF 2025 DATED
05.02.2025
Exhibit P7 A TRUE COPY OF THE REPLY FILED DATED
08.10.2024 BY THE PETITIONER
Exhibit P8 A TRUE COPY THE ORDER-IN-ORIGINAL REF
NO.ZD3202250025333 DATED 03.02.2025 PASSED BY
THE 3RD RESPONDENT
Exhibit P9 A TRUE COPY OF THE RECTIFICATION OF MISTAKE
(ROM) DATED 25.03.2025 FILED BY THE
PETITIONER BEFORE 3RD RESPONDENT
Exhibit P10 A TRUE COPY OF THE GST ARREARS COLLECTION
PROCEEDINGS RECOVERY NOTICE DATED 19.09.2025
ISSUED BY THE 4TH RESPONDENT
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 335
APPENDIX OF WP(C) NO. 36100 OF 2025
PETITIONER EXHIBITS
Exhibit 1 A TRUE COPY OF SUMMONS DATED 28.11.2023
ISSUED BY THE 1ST RESPONDENT
Exhibit P2 A TRUE COPY OF STATEMENT FILED DATED
19.07.2024 BY THE PETITIONER THE BEFORE THE
2ND RESPONDENT
Exhibit P3 A TRUE COPY OF JUDGMENT DATED 09.08.2024 OF
THE HON’BLE HIGH COURT OF KERALA IN WP(C)
26751/2024
Exhibit P4 A TRUE COPY OF LETTER DATED 26.09.2024
SUBMITTED BY THE PETITIONER TO THE 1ST
RESPONDENT
Exhibit P5 A TRUE COPY OF THE SHOW CAUSE NOTICE DATED
30.09.2024 ISSUES BY THE 2ND RESPONDENT
Exhibit P6 A COPY OF THE JUDGMENT DATED 11.04.2025 OF
HON’BLE HIGH COURT OF KERALA IN W.A
NO.1659/2024
Exhibit P7 A TRUE COPY OF JUDGMENT OF HON’BLE HIGH COURT
OF KERALA W.A. NO. 258 OF 2025 DATED
05.02.2025
Exhibit P8 A TRUE COPY OF THE REPLY FILED DATED
14.10.2024 BY THE PETITIONER
Exhibit P9 A TRUE COPY THE ORDER-IN ORIGINAL DATED
03.02.2025 PASSED BY THE 3RD RESPONDENT
Exhibit P10 A TRUE COPY OF THE RECTIFICATION OF MISTAKE
(ROM) DATED 30.03.2025 FILED BY THE
PETITIONER BEFORE 3RD RESPONDENT
Exhibit P11 A TRUE COPY OF THE GST ARREARS COLLECTION
PROCEEDINGS RECOVERY NOTICE DATED 22.09.2025
ISSUED BY THE 4TH RESPONDENT
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 336
APPENDIX OF WP(C) NO. 36169 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOWCAUSE NOTICE NO:78/2025-
26(GST) DATED 20.02.2025 ISSUED BY
RESPONDENT.
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 337
APPENDIX OF WP(C) NO. 37031 OF 2025
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOWCAUSE NOTICE NO.14/2025-
26 DATED 26.09.2025
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 338
APPENDIX OF WP(C) NO. 39107 OF 2024
PETITIONER EXHIBITS
Exhibit P-1 TRUE COPY OF THE COMPOSITE ASSESSMENT ORDER
DATED 26.12.2023, FOR THE PERIOD JULY 2017 TO
MARCH 2022 ISSUED BY THE 2ND RESPONDENT TO
THE PETITIONER
Exhibit P-2 TRUE COPY OF THE RECTIFICATION ORDER DATED
22.05.2024 ISSUED BY THE 2ND RESPONDENT TO
THE PETITIONER
Exhibit P-3 TRUE COPY OF THE RECTIFICATION ORDER DATED
07.06.2024 ISSUED BY THE 2ND RESPONDENT TO
THE PETITIONER
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 339
APPENDIX OF WP(C) NO. 41355 OF 2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE NOTICE DATED 28.07.2020 FOR
THE PERIOD 2017-18, ISSUED BY THE 4TH
RESPONDENT TO THE PETITIONER
Exhibit P2 TRUE COPY OF THE REPLY SUBMITTED BY THE
PETITIONER TO THE 4TH RESPONDENT ON
27.08.2020
Exhibit P3 TRUE COPY OF THE ORDER DATED 28.01.2021 FOR
THE PERIOD 2017-18, DROPPING THE PROCEEDINGS
ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER
Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
30.07.2024 ISSUED BY THE 3RD RESPONDENT TO
THE PETITIONER
Exhibit P5 TRUE COPY OF THE REPLY DATED 09.08.2024
SUBMITTED BY THE PETITIONER TO THE SCN ISSUED
BY THE 3RD RESPONDENT
Exhibit P6 TRUE COPY OF THE COMPOSITE ASSESSMENT ORDER
DATED 30.09.2024 FOR THE PERIOD 2017-18,
2018-19, 2019-20 AND 2020-21 ISSUED BY THE
2ND RESPONDENT TO THE PETITIONER
Exhibit P7 TRUE COPY OF THE NOTIFICATION NO.27/2017 –
CENTRAL TAX (RATE), DATED 22.09.2017
Exhibit P8 TRUE COPY OF THE FORWARDING LETTER DATED
05.07.2021 SUBMITTED BY THE PETITIONER TO THE
4TH RESPONDENT
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 340
APPENDIX OF WP(C) NO. 42558 OF 2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE NOTICE DATED 28.07.2020 FOR
THE PERIOD 2017-18, ISSUED BY THE 4TH
RESPONDENT TO THE PETITIONER
Exhibit P2 TRUE COPY OF THE REPLY SUBMITTED BY THE
PETITIONER TO THE 4TH RESPONDENT ON
27.08.2020
Exhibit P3 TRUE COPY OF THE ORDER DATED 28.01.2021 FOR
THE PERIOD 2017-18, DROPPING THE PROCEEDINGS
ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER
Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
30.07.2024 ISSUED BY THE 3RD RESPONDENT TO
THE PETITIONER
Exhibit P5 TRUE COPY OF THE REPLY DATED 09.08.2024
SUBMITTED BY THE PETITIONER TO THE SCN ISSUED
BY THE 3RD RESPONDENT
Exhibit P6 TRUE COPY OF THE COMPOSITE ASSESSMENT ORDER
DATED 07.10.2024 FOR THE PERIOD 2017-18,
2018-19, 2019-20 AND 2020-21 ISSUED BY THE
2ND RESPONDENT TO THE PETITIONER
Exhibit P7 TRUE COPY OF THE NOTIFICATION NO.27/2017 –
CENTRAL TAX (RATE), DATED 22.09.2017
Exhibit P8 TRUE COPY OF THE FORWARDING LETTER DATED
05.07.2021 SUBMITTED BY THE PETITIONER TO THE
4TH RESPONDENT
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 341
APPENDIX OF WP(C) NO. 44492 OF 2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF FRESH CERTIFICATE OF
INCORPORATION CONSEQUENT UPON CHANGE OF NAME
DATED 02.08.2006
Exhibit P2 TRUE COPY OF FRESH CERTIFICATE OF
INCORPORATION CONSEQUENT UPON CHANGE OF NAME
DATED 20.05.2022
Exhibit P3 TRUE COPY OF SERVICE TAX REGISTRATION
OBTAINED UNDER THE NAME CARDAMOM COUNTY DATED
12.09.2002
Exhibit P4 TRUE COPY OF SAMPLE SERVICE TAX CHALLANS
PERTAINING TO THE PERIOD 2006 TO 2009
Exhibit P5 TRUE COPY OF SAMPLE HALF YEARLY ST3 RETURNS
OF THE PETITIONER FOR THE HOUSEBOAT SERVICE
FOR THE PERIOD 2010 TO 2012
Exhibit P6 TRUE COPY OF ADVANCE RULING NO. KER/103/2021
DATED 25.05.2021
Exhibit P7 TRUE COPY OF SUMMONS BEARING DIN
20240158TI0000212596 DATED 10.01.2024
Exhibit P8 TRUE COPY OF REPLY LETTER DATED 30.01.2024
Exhibit P9 TRUE COPY OF THE STATEMENT BEFORE THE LD.
SUPERINTENDENT, CENTRAL TAX AND CENTRAL
EXCISE, HEADQUARTERS, COCHIN ON 01.02.2024
Exhibit P10 TRUE COPY OF THE EXTENSION LETTER DATED
07.02.2024
Exhibit P11 TRUE COPY OF REPLY LETTER DATED 19.02.2024
Exhibit P12 TRUE COPY OF FORM GST DRC-01A BEARING CASE ID
NO. O.R.45/2023-24/GST DATED 10.07.2024
Exhibit P13 TRUE COPY OF THE REPLY DATED 18.07.2024 TO
FORM GST DRC-01A
Exhibit P14 TRUE COPY OF THE SHOW CAUSE NOTICE NO.
11/2024-25-GST DATED 26.07.2024 BEARING DIN-
20240758TI0000555DA6
Exhibit P15 TRUE COPY OF THE REPLY DATED 30.08.2024 TO
EXT P14 SCN
Exhibit P16 TRUE COPY OF ADDITIONAL SUBMISSIONS DATED
21.10.2024 TO EXHIBIT P14 SCN
Exhibit P17 TRUE COPY OF THE RECORD OF PERSONAL HEARING
DATED 23.10.2024
Exhibit P18 TRUE COPY OF ORDER-IN-ORIGINAL NO.12/2024-
GST/DIVN DATED 24.10.2024
2025:KER:98981
WP(C)No.15618 OF 2025 & Con.Cases 342
Exhibit P19 TRUE COPY OF THE SCN BEARING 197/2011/ST
SERVICE TAX DATED 24.10.2011
Exhibit P20 TRUE COPY OF THE SVLRDS FOR THE YEAR 2017
Exhibit P21 TRUE COPY OF THE CERTIFICATE OF SURVEY
BEARING KIV NO. KIV/ALP/HB/0154/10 DATED
26.02.2024
