Kerala High Court
Mini Jobson vs The Assistant Commissioner on 10 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:79782
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 17447 OF 2023
PETITIONER:
M/S. SANCE LABORATORIES PRIVATE LIMITED,
HAVING OFFICE AT VI/51B, P.B. NO.2, ELAPPUNKAL JN.,
KOZHUVANAL, PALA, KOTTAYAM DISTRICT, KERALA-686 573,
REPRESENTED BY ITS AUTHORISED SIGNATORY.
BY ADVS.
G. SHIVADAS (Sr.)
SHAJI THOMAS
JEN JAISON
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY OF FINANCE [DEPARTMENT OF REVENUE],
NO. 137, NORTH BLOCK, NEW DELHI, PIN - 110 001.
2 THE STATE OF KERALA,
REPRESENTED BY THE SECRETARY TO GOVERNMENT,
DEPARTMENT OF FINANCE, SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695 001.
3 THE DIRECTORATE GENERAL OF GST INTELLIGENCE,
OFFICE OF THE ADDITIONAL DIRECTOR GENERAL,
KOCHI ZONAL UNIT, CENTRAL EXCISE BHAVAN, KATHRIKADAVU,
KALOOR P.O., KOCHI, PIN - 682 027.
4 OFFICE OF THE DEPUTY/ASSISTANT COMMISSIONER OF CENTRAL
TAX AND CENTRAL EXCISE, KOTTAYAM DIVISION,
V-PUBLISHERS BUILDING, SREENIVASA IYER ROAD, KOTTAYAM,
PIN - 686 001.
BY ADVS.
SREELAL N. WARRIER (Sr.SC) (FOR R3)
P.G.JAYASHANKAR (Sr.SC) (FOR R4)
MOHAMMED RAFIQ (SPL.GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, ALONG WITH WP(C).24230/2022, 20442/2023 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 24230 OF 2022
PETITIONER:
COCO LATEX EXPORTS PVT. LTD.,
CHUNGOM, ALAPPUZHA, PIN - 688 011,
REPRESENTED BY ITS MANAGING DIRECTOR.
BY ADV A.KRISHNAN
RESPONDENTS:
1 DEPUTY DIRECTOR,
CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR, KOCHI,
PIN - 682 017.
2 ASSISTANT COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE,
ALAPPUZHA DIVISION,
OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX &
CENTRAL EXCISE, B.S.N.L BHAVAN,
EXCHANGE ROAD, ALAPPUZHA, PIN - 688 001.
3 THE UNION OF INDIA, REPRESENTED BY SECRETARY,
MINISTRY OF FINANCE, FINANCE DEPARTMENT,
NEW DELHI, PIN - 110 001.
4 DEPUTY COMMISSIONER,
DRAWBACK & REFUNDS, CUSTOMS, CENTRAL EXCISE & CENTRAL
TAX OFFICE OF COMMISSIONER OF CUSTOMS,
WILLINGTON ISLAND, KOCHI, PIN - 682 003.
BY ADVS
P.G.JAYASHANKAR (Sr.SC) (FOR R1, R2 R4)
RAJESH. K.RAJU (SC)
MOHAMMED RAFIQ (SPL.GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 20442 OF 2023
PETITIONER:
CRUST N CRUMB FOOD INGREDIENTS P. LTD.,
BLOCK NO.32, KINFRA, SIP, NELLAD P.O.,
MUVATTUPUZHA, ERNAKULAM, PIN-686 669,
(REPRESENTED BY SRI. NOUSHAD NAINA M.S., DIRECTOR)
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 ASSISTANT COMMISSIONER,
CENTRAL TAX AND CENTRAL EXCISE,
PERUMBAVOOR DIVISION, G-ARCADE, THOTTUMKAL ROAD,
PERUMBAVOOR, PIN - 683 542.
2 PRINCIPAL CHIEF COMMISSIONER OF CENTRAL GST,
CENTRAL REVENUE BUILDING, I.S. PRESS ROAD,
ERNAKULAM, KOCHI, PIN - 682 018.
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY ITS CHAIRMAN,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI, PIN - 110 001.
4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI,
PIN - 110 001.
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
4
5 STATE OF KERALA,
REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES),
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 682 031.
BY ADVS.
VISHNU RAJAGOPAL (SC)
P.G.JAYASHANKAR (Sr.SC)
MOHAMMED RAFIQ (SPL.GP)
V.GIRISHKUMAR, (SC)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
5
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 22051 OF 2023
PETITIONER:
SADHA EXPORTS,
PERINAD, VELLIMON, KOLLAM, KERALA-691 577,
(REPRESENTED BY SRI. A. SANTHOSH KUMAR, MANAGING
PARTNER)
BY ADV K.N.SREEKUMARAN
RESPONDENTS:
1 ASSISTANT COMMISSIONER,
CENTRAL TAX AND CENTRAL EXCISE, KOLLAM DIVISION,
KADAPPAKADA, KOLLAM, PIN - 691 008.
2 PRINCIPAL CHIEF COMMISSIONER OF CENTRAL GST,
CENTRAL REVENUE BUILDING, I.S. PRESS ROAD,
ERNAKULAM, KOCHI, PIN - 682 018.
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY ITS CHAIRMAN,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI, PIN - 110 001.
4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI,
PIN - 110 001.
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
6
5 STATE OF KERALA,
REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES),
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695 001.
BY ADVS.
P.G.JAYASHANKAR (Sr.SC) (FOR R1 to R3)
MOHAMMED RAFIQ (SPL.GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
7
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 25969 OF 2023
PETITIONER:
KERALA BALERS PVT. LTD.,
KOMMADY, KAICHOONDI, ALAPPUZHA, KERALA-688 008,
REPRESENTED BY ITS MANAGING DIRECTOR,
MR. ASHOK VENUGOPAL.
BY ADVS.
K.SRIKUMAR (SR.)
K.MANOJ CHANDRAN
M.BALAGOPAL
AMMU CHARLES
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY THE SECRETARY (REVENUE), NEW DELHI,
PIN - 110 003.
2 DEPUTY DIRECTOR,
OFFICE OF THE ADDITIONAL DIRECTOR GENERAL,
DIRECTORATE GENERAL OF GST INTELLIGENCE,
KOCHI ZONAL UNIT, CENTRAL EXCISE BHAVAN, KATHRIKADAVU,
KALOOR P.O., KOCHI, PIN - 682 017.
3 ASSISTANT COMMISSIONER (APPRAISING IMPORT),
OFFICE OF COMMISSIONER OF CUSTOMS, CUSTOM HOUSE,
WILLINGDON ISLAND, COCHIN, PIN - 682 009.
BY ADVS.
GIRISH KUMAR V.(Sr.SC) (FOR R3)
P.G.JAYASHANKAR (Sr.SC)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
8
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 26040 OF 2023
PETITIONER:
WILLIAM GOODACRE & SONS INDIA (P) LTD.,
XVIII/1146, REVI KARUNAKARAN ROAD,
ALLEPPEY-688 012,
REPRESENTED BY ITS MANAGING DIRECTOR,
MR. VIVEK VENUGOPAL.
BY ADVS.
K.SRIKUMAR (SR.)
K.MANOJ CHANDRAN
M.BALAGOPAL
AMMU CHARLES
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY THE SECRETARY (REVENUE), NEW DELHI,
PIN - 110 003.
2 DEPUTY DIRECTOR,
OFFICE OF THE ADDITIONAL DIRECTOR GENERAL,
DIRECTORATE GENERAL OF GST INTELLIGENCE,
KOCHI ZONAL UNIT, CENTRAL EXCISE BHAVAN, KATHRIKADAVU,
KALOOR P.O., KOCHI, PIN - 682 017.
3 ASSISTANT COMMISSIONER (APPRAISING IMPORT),
OFFICE OF COMMISSIONER OF CUSTOMS, CUSTOM HOUSE,
WILLINGDON ISLAND, COCHIN, PIN - 682 009.
BY ADVS
SUVIN R.MENON (SC)
P.G.JAYASHANKAR (Sr.SC)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
9
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 32103 OF 2023
PETITIONER:
M/S. FLOOR GARDENS,
MAYITHARA P.O., CHERTHALA, ALAPPUZHA,
REPRESENTED BY ITS PARTNER, PIN - 688 539.
BY ADV A.KRISHNAN
RESPONDENTS:
1 SUPERINTENDENT,
CENTRAL GST & CENTRAL EXCISE, CHAKKARAKKULAM,
THANNERMUKKAM ROAD, CHERTHALA, PIN - 688 524.
2 ASSISTANT COMMISSIONER (APPRAISING EXPORTS),
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
OFFICE OF THE COMMISSIONER OF CUSTOMS,
CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN,
PIN - 682 009.
3 DEPUTY COMMISSIONER (APPRAISING EXPORTS),
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
OFFICE OF THE COMMISSIONER OF CUSTOMS,
CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN,
PIN - 682 009.
4 SENIOR INTELLIGENCE OFFICER,
DIRECTORATE GENERAL OF GOODS & SERVICE TAX
INTELLIGENCE, KOCHI ZONAL UNIT,
CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR P.O.,
KOCHI-682017, PIN - 682 017.
5 UNION OF INDIA,
REPRESENTED BY SECRETARY, MINISTRY OF FINANCE,
FINANCE DEPARTMENT, NEW DELHI, PIN - 110 001.
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
10
6 DEPUTY COMMISSIONER,
DRAWBACK & REFUNDS, CUSTOMS, CENTRAL EXCISE &
CENTRAL TAX OFFICE OF COMMISSIONER OF CUSTOMS,
WILLINGTON ISLAND, KOCHI, PIN - 682 003.
BY ADV. P.G.JAYASHANKAR (Sr.SC)(FOR R1 TO R3 & R6)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
11
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 33125 OF 2023
PETITIONER:
MINI JOBSON,
PROPRIETRIX, M/S. ST. GEORGE FOODS, KP VIII/1771,
KALLARA JUNCTION, PUTHOOR-NJANGKADAV ROAD,
PUTHOOR P.O., KOLLAM, PIN - 691 507.
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER,
CENTRAL TAX & CENTRAL EXCISE, KOLLAM DIVISION,
ST. MARY'S BUILDING, KADAPPAKADA, KOLLAM,
PIN - 691 008.
2 UNION OF INDIA,
REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE),
NORTH BLOCK, NEW DELHI, PIN - 110 001.
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK,
NEW DELHI-110 001,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST)
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
12
4 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPT., GOVT. SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695 001.
BY ADVS
P.G.JAYASHANKAR (SR.SC)(FOR R1 & R3)
MOHAMMED RAFIQ (SPL.GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
13
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 39776 OF 2023
PETITIONER:
VINAYAKA CASHEW COMPANY,
PRASHANTHI NAGAR-21, MANGAD, KOLLAM, KERALA,
REPRESENTED BY ITS PARTNER, PIN - 691 015,
MR. MOHANACHANDRAN NAIR BALAKRISHNA PILLAI.
BY ADVS.
NITISH SATHESH SHENOY
SUKUMAR NAINAN OOMMEN
SHERRY SAMUEL OOMMEN
M.S.INSAAF MUHAMMEDU
SREELEKSHMI BEN
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE),
NO.137, NORTH BLOCK, NEW DELHI, PIN - 110 001.
2 STATE OF KERALA,
REPRESENTED BY THE SECRETARY TO GOVERNMENT,
DEPARTMENT OF REVENUE, SECRETARIAT,
THIRUVANANTHAPURAM, KERALA, PIN - 695 001.
3 THE CHIEF COMMISSIONER,
CENTRAL TAX, EXCISE & CUSTOMS,
THIRUVANANTHAPURAM ZONE, CR BUILDING,
IS PRESS ROAD, KOCHI, PIN - 682 018.
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
14
4 COMMISSIONER,
CENTRAL GST AND CENTRAL EXCISE, GST BHAVAN,
PRESS CLUB ROAD, THIRUVANANTHAPURAM,
PIN - 695 001.
5 THE ASSISTANT COMMISSIONER,
CENTRAL TAX & CENTRAL EXCISE, ST. MARY'S BUILDING,
KADAPPAKKADA, KOLLAM, PIN - 691 008.
6 THE ASSISTANT COMMISSIONER,
COST AUDIT CIRCLE-II, KADAPPAKADA, KOLLAM,
PIN - 691 008.
BY ADVS
P.G.JAYASHANKAR (Sr.SC)
MOHAMMED RAFIQ (SPL.GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
15
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 41106 OF 2023
PETITIONER:
M/S. SREE LEKSHMI CASHEW COMPANY,
AGED 67 YEARS
LEKSHMI PRABHA, KADAPAKKADA, KOLLAM-
REPRESENTED BY ITS MANAGING PARTNER, P. SUNDARAN,
S/O. LATE T.M.PRABHA, RESIDING AT LEKSHMI PRABHA,
KADAPAKKADA, KOLLAM, PIN - 681 008.
BY ADVS.
SERGI JOSEPH THOMAS
S.AJAY KUMAR
RESPONDENTS:
1 ASSISTANT COMMISSIONER,
CENTRAL TAX AND CENTRAL EXCISE, KOLLAM DIVISION,
KADAPPAKKADA, KOLLAM, PIN - 691 008.
2 PRINCIPAL CHIEF COMMISSIONER OF CENTRAL GOODS AND
SERVICE TAXES,
CENTRAL REVENUE BUILDING, I.S. PRESS ROAD,
ERNAKULARM, KOCHI-682018, PIN - 682 018.
3 CENTRAL BOARD OF INDIRECT0 TAXES AND CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI,
PIN - 110 001.
4 UNION OF INDIA REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI,
PIN - 110 001.
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
16
5 STATE OF KERALA REPRESENTED BY THE ADDITIONAL
CHIEF SECRETARY (TAXES),
GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM,
PIN - 695 001.
BY ADVS
P.G.JAYASHANKAR (SR.SC) (FOR R1 TO R3)
MOHAMMED RAFIQ (SPL.GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
17
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 42313 OF 2023
PETITIONER:
M/S. CHOICE CASHEW INDUSTRIES CASHEW EXPORTER,
AGED 60 YEARS
CHANDANATHOPPU, KOLLAM, PIN - 691 014,
REPRESENTED BY ITS MANAGING PARTNER,
SIRAJUDEEN ABDUL RAHUMAN KUNJU.
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 ASST. COMMISSIONER,
CENTRAL TAX & CENTRAL EXCISE, KOLLAM DIVISION,
ST. MARY'S BUILDING, KADAPPAKADA, KOLLAM,
PIN - 691 008.
2 UNION OF INDIA,
REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE),
NORTH BLOCK, NEW DELHI, PIN - 110 001.
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST),
PIN - 110 001.
4 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695 001.
BY ADVS
P.G.JAYASHANKAR (SR.SC)(FOR R1 & R3)
MOHAMMED RAFIQ (SPL.GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
18
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 42334 OF 2023
PETITIONER:
M/S. ASSOCIATED CASHEW INDUSTRIES,
CASHEW EXPORTER, CHANDANATHOPPU, KOLLAM,
REPRESENTED BY ITS MANAGING PARTNER ABDUL SALAM,
PIN - 691 014.
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 ASSISTANT COMMISSIONER,
CENTRAL TAX & CENTRAL EXCISE, KOLLAM DIVISION,
ST. MARY'S BUILDING, KADAPPAKADA, KOLLAM,
PIN - 691 008.
2 UNION OF INDIA,
REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE),
NORTH BLOCK, NEW DELHI, PIN - 110 001.
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI,
REPRESENTEDE BY PRINCIPAL COMMISSIONER (GST),
PIN - 110 001.
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
19
4 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPT., GOVT. SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695 001.
BY ADVS
P.G.JAYASHANKAR (SR.SC)(FOR R1 & R3)
MOHAMMED RAFIQ (SPL.GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
20
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 42356 OF 2023
PETITIONER:
M/S. BISMI CASHEW COMPANY,
A PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT
KP V/385 A-C, KILIKOLLOOR, MANGAD P.O., KOLLAM, KERALA
(REPRESENTED BY ITS MANAGING PARTNER SHIYAS HUSSAIN,
AGED 46 YEARS, S/O. AHAMAD HUSSAIN, RESIDING AT THANAL,
TKMC P.O., KOTTAMKARA, KOLLAM, KERALA-691005),
PIN - 691 015.
BY ADVS.
M.P.SHAMEEM AHAMED
DANIYA RASHEED PALLIYALIL
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NO.137,
NORTH BLOCK, NEW DELHI, PIN - 110 001.
2 STATE OF KERALA,
REPRESENTED BY THE SECRETARY TO GOVERNMENT,
DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM,
KERALA, PIN - 695 001.
3 ASSISTANT COMMISSIONER,
CENTRAL TAX AND CENTRAL EXCISE, KOLLAM DIVISION,
ST. MARY'S BUILDING, KADAPPAKKADA, KOLLAM,
PIN - 691 008.
BY ADVS
P.G.JAYASHANKAR (SR.SC)(FOR R3)
MOHAMMED RAFIQ (SPL.GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
21
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 42370 OF 2023
PETITIONER:
M/S. CHOICE CASHEW INDUSTRIES,
CASHEW EXPORTER, CHANDANATHOPPU, PIN - 691 014,
KOLLAM, REPRESENTED BY ITS MANAGING PARTNER
SIRAJUDEEN ABDUL RAHUMAN KUNJU.
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 ASSISTANT COMMISSIONER,
CENTRAL TAX & CENTRAL EXCISE, KOLLAM DIVISION,
ST. MARY'S BUILDING, KADAPPAKADA, KOLLAM,
PIN - 691 008.
2 UNION OF INDIA,
REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE),
NORTH BLOCK, NEW DELHI, PIN - 110 001.
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI,
PIN - 110 001.
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
22
4 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPT., GOVT. SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695 001.
BY ADVS
P.G.JAYASHANKAR (SR.SC)(FOR R1 & R3)
MOHAMMED RAFIQ (SPL.GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
23
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 42395 OF 2023
PETITIONER:
M/S. SOUTHERN CASHEW EXPORTERS,
A PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT
CHANDANATHOPE, KOLLAM, KERALA 691014,
(REPRESENTED BY ITS MANAGING PARTNER M. SHAMSUDEEN,
AGED 59 YEARS, S/O. MOHAMMED KUNJU, RESIDING AT AYSHAS,
CHANDANTHOPE P.O., KOLLAM, KERALA-691 014).
BY ADVS.
M.P.SHAMEEM AHAMED
AKHIL PHILIP MANITHOTTIYIL
DANIYA RASHEED PALLIYALIL
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NO.137,
NORTH BLOCK, NEW DELHI, PIN - 110 001.
2 STATE OF KERALA,
REPRESENTED BY THE SECRETARY TO GOVERNMENT, DEPARTMENT
OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM, KERALA,
PIN - 695 001.
3 THE ASSISTANT COMMISSIONER,
CENTRAL TAX & CENTRAL EXCISE, KOLLAM DIVISION,
ST. MARY'S BUILDING, KADAPPAKKADA, KOLLAM,
PIN - 691 008.
BY ADVS
P.G.JAYASHANKAR (SR.SC)(FOR R3)
MOHAMMED RAFIQ (SPL.GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
24
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 42717 OF 2023
PETITIONER:
M/S. FIVE STAR CASHEW EXPORTERS & IMPORTERS,
AGED 38 YEARS
PP/VI 372, KUTTIVILA BUILDING, CHANDANATHOPE,
KOLLAM, PIN - 691 014,
REPRESENTED BY ITS MANAGING PARTNER,
ABDULLA ALIM NIZAR.
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 ASST. COMMISSIONER,
CENTRAL TAX & CENTRAL EXCISE, KOLLAM DIVISION,
ST. MARY'S BUILDING, KADAPPAKADA, KOLLAM,
PIN - 691 008.
2 UNION OF INDIA,
REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE),
NORTH BLOCK, NEW DELHI, PIN - 110 001.
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST),
PIN - 110 001.
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
25
4 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPT., GOVT. SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695 001.
BY ADVS
P.G.JAYASHANKAR (SR.SC)(FOR R1 & R3)
MOHAMMED RAFIQ (SPL.GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
26
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 43142 OF 2023
PETITIONER:
SOUPARNIKA EXPORT ENTERPRISES,
590, SOUPARNIKA, DECENT JUNCTION,
THRIKKOVILVATTOM VILLAGE, KOLLAM, PIN - 691 577,
REPRESENTED BY ITS PROPRIETOR.
BY ADV AKHIL SURESH
RESPONDENTS:
1 UNION OF INDIA,
MINISTRY OF FINANCE, NEW DELHI SANSAD MARG,
REPRESENTED BY ITS SECRETARY, PIN - 110 107.
2 ADDITIONAL DIRECTOR,
DIRECTORATE GENERAL OF GST INTELLIGENCE,
KOCHI ZONAL UNIT, CENTRAL EXCISE BHAVAN,
KATHRIKKADAVU, KALOOR P.O., KOCHI, PIN - 682 017.
BY ADV. SREELAL N. WARRIER (SR.SC) (FOR R2)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
27
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 44146 OF 2023
PETITIONER:
JOBRUN GEEVARGHESE,
AGED 52 YEARS
PROPRIETOR, M/S. LOURDES MATHA CASHEW INDUSTRIES,
PUTHUR, KOLLAM, PIN - 691 507.
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
PARVATHY MENON
RESPONDENTS:
1 THE ASST. COMMISSIONER,
CENTRAL TAX & CENTRAL EXCISE, KOLLAM DIVISION,
ST. MARY'S BUILDING, KADAPPAKADA, KOLLAM,
PIN - 691 008.
2 UNION OF INDIA,
REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE),
NORTH BLOCK, NEW DELHI, PIN - 110 001.
3 CENTRAL BOARD OF INDIRCT TAXES & CUSTOMS,
GST POLICY WING,NORTH BLOCK, NEW DELHI,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST),
PIN - 110 001.
4 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695 001.
BY ADVS
P.G.JAYASHANKAR (Sr.SC) (FOR R1 & R3)
MOHAMMED RAFIQ (SPL.GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
28
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 148 OF 2024
PETITIONER:
PRASANTHI CASHEW COMPANY PRIVATE LIMITED,
REPRESENTED BY ITS MANAGING DIRECTOR, NO.21,
PRASANTHI NAGAR, MANGADU, KOLLAM, PIN - 691 015.
BY ADVS.
NITISH SATHESH SHENOY
SUKUMAR NAINAN OOMMEN
SHERRY SAMUEL OOMMEN
M.S.INSAAF MUHAMMEDU
SREELEKSHMI BEN
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE) NO. 137, NORTH BLOCK,
NEW DELHI, PIN - 110 001.
2 STATE OF KERALA,
REPRESENTED BY THE SECRETARY TO GOVERNMENT,
DEPARTMENT OF REVENUE SECRETARIAT,
THIRUVANANTHAPURAM, KERALA, PIN - 695 001.
3 THE CHIEF COMMISSIONER,
CENTRAL TAX, EXCISE & CUSTOMS,
THIRUVANANTHAPURAM ZONE, CR BUILDING,
IS PRESS ROAD, KOCHI, PIN - 682 018.
4 COMMISSIONER,
CENTRAL GST AND CENTRAL EXCISE, GST BHAVAN,
PRESS CLUB ROAD, THIRUVANANTHAPURAM,
PIN - 695 001.
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
29
5 THE ASSISTANT COMMISSIONER,
CENTRAL TAX & CENTRAL EXCISE, ST. MARY'S BUILDING,
KADAPPAKKADA, KOLLAM, PIN - 691 008.
6 THE ASSISTANT COMMISSIONER-II,
COST AUDIT, CIRCLE -II, KOLLAM, PIN - 691 008.
7 THE SUPERINTENDENT,
OFFICE OF THE ASSISTANT COMMISSIONER,
CENTRAL TAX & CENTRAL EXCISE (AUDIT), KADAPPAKADA,
KOLLAM, PIN - 691 008.
BY ADVS
P.G.JAYASHANKAR (Sr.SC) (FOR R3 TO R7)
MOHAMMED RAFIQ (SPL.GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
30
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 3065 OF 2024
PETITIONER:
SOUTH KERALA CASHEW EXPORTERS,
KILIKOLLUR, KOLLAM, REPRESENTED BY ITS SOLE
PROPRIETOR, MR. ASANARU PILLAI ABDUL SALAM,
PIN - 691 004.
BY ADVS.
NITISH SATHESH SHENOY
SUKUMAR NAINAN OOMMEN
SHERRY SAMUEL OOMMEN
M.S.INSAAF MUHAMMEDU
SREELEKSHMI BEN
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE),
NO.137, NORTH BLOCK, NEW DELHI, PIN - 110 001.
2 STATE OF KERALA,
REPRESENTED BY GOVERNMENT PLEADER,
HIGH COURT OF KERALA, PIN - 682 031.
3 THE CHIEF COMMISSIONER OF CUSTOMS, CENTRAL GST &
CENTRAL EXCISE,
THIRUVANANTHAPURAM ZONE, KERALA, PIN - 691 008.
4 THE ASSISTANT COMMISSIONER,
CENTRAL TAX & CENTRAL EXCISE, ST. MARY'S BUILDING,
KADAPPAKKADA, KOLLAM, PIN - 691 008.
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
31
5 THE RANGE OFFICER,
OFFICE OF THE SUPERINTENDENT OF CENTRAL GST &
CENTRAL EXCISE, KOLLAM CITY RANGE, KOLLAM,
PIN - 691 008.
BY ADVS
P.G.JAYASHANKAR (Sr.SC) (FOR R3 to R5)
MOHAMMED RAFIQ (SPL.GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
32
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 3124 OF 2024
PETITIONER:
AF CASHEWS,
REPRESENTED BY ITS MANAGING PARTNER,
SHEEHAB SHAMSULHUCK PALAMKKU,
KANNANALLOOR, KOLLAM, PIN - 691 576.
BY ADVS.
NITISH SATHESH SHENOY
SHERRY SAMUEL OOMMEN
SUKUMAR NAINAN OOMMEN
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE),
NO.137, NORTH BLOCK, NEW DELHI, PIN - 110 001.
2 STATE OF KERALA,
REPRESENTED BY THE SECRETARY TO GOVERNMENT,
DEPARTMENT OF REVENUE, SECRETARIAT,
THIRUVANANTHAPURAM, KERALA, PIN - 695 001.
3 THE CHIEF COMMISSIONER OF CUSTOMS,
CENTRAL GST & CENTRAL EXCISE,
THIRUVANANTHAPURAM ZONE, KERALA, PIN - 695 001.
4 THE ASSISTANT COMMISSIONER,
CENTRAL TAX & CENTRAL EXCISE, ST. MARY'S BUILDING,
KADAPPAKKADA, KOLLAM, PIN - 691 008.
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
33
5 SUPERINTENDENT, CENTRAL RANGE,
OFFICE OF THE SUPERINTENDENT OF CENTRAL GST &
CENTRAL EXCISE, ST. MARY'S BUILDING, KADAPPAKKADA,
KOTTAYAM, PIN - 691 008.
BY ADVS
P.G.JAYASHANKAR (Sr.SC) (FOR R3 to R5)
MOHAMMED RAFIQ (SPL.GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
34
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 3250 OF 2024
PETITIONER:
VIZAG EXPORTS,
MANGAD, KOLLAM, KERALA,
REPRESENTED BY ITS PARTNER, MR. RAGHAVAN PILLAI
KUNJULEKSHMI BHOODES, PIN - 691 015.
BY ADVS.
SREELEKSHMI BEN
SUKUMAR NAINAN OOMMEN
SHERRY SAMUEL OOMMEN
NITISH SATHESH SHENOY
M.S.INSAAF MUHAMMEDU
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
NO. 137, NORTH BLOCK, NEW DELHI, PIN - 110 001.
2 STATE OF KERALA,
REPRESENTED BY THE SECRETARY TO GOVERNMENT,
DEPARTMENT OF REVENUE SECRETARIAT,
THIRUVANANTHAPURAM, KERALA, PIN - 695 001.
3 CHIEF COMMISSIONER,
CENTRAL TAX, EXCISE & CUSTOMS,
THIRUVANANTHAPURAM ZONE, CR BUILDING,
IS PRESS ROAD, KOCHI, PIN - 682 018.
4 COMMISSIONER,
CENTRAL GST AND CENTRAL EXCISE, GST BHAVAN,
PRESS CLUB ROAD, THIRUVANANTHAPURAM-1,
PIN - 695 001.
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
35
5 ASSISTANT COMMISSIONER,
CENTRAL TAX & CENTRAL EXCISE, ST. MARY'S BUILDING,
KADAPPAKKADA, KOLLAM, PIN - 691 008.
6 ASSISTANT COMMISSIONER-II,
COST AUDIT, CIRCLE - II, KOLLAM, PIN - 691 008.
7 SUPERINTENDENT,
OFFICE OF THE ASSISTANT COMMISSIONER,
CENTRAL TAX & CENTRAL EXCISE (AUDIT), KADAPPAKADA,
KOLLAM, PIN - 691 008.
BY ADVS
P.G.JAYASHANKAR (Sr.SC) (FOR R3 to R7)
MOHAMMED RAFIQ (SPL.GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
36
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 3503 OF 2024
PETITIONER:
DIAMOND NUTS,
PRASHANTHI NAGAR, MANGAD, KOLLAM,
KERALA, PIN - 691 015,
REPRESENTED BY ITS MANAGING PARTNER,
MR. B. MOHANACHANDRAN NAIR.
BY ADVS.
SREELEKSHMI BEN
SUKUMAR NAINAN OOMMEN
SHERRY SAMUEL OOMMEN
NITISH SATHESH SHENOY
M.S.INSAAF MUHAMMEDU
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
NO.137, NORTH BLOCK, NEW DELHI, PIN - 110 001.
2 STATE OF KERALA,
REPRESENTED BY THE SECRETARY TO GOVERNMENT,
DEPARTMENT OF REVENUE, SECRETARIAT,
THIRUVANANTHAPURAM, KERALA, PIN - 695 001.
3 CHIEF COMMISSIONER,
CENTRAL TAX, EXCISE & CUSTOMS,
THIRUVANANTHAPURAM ZONE, CR BUILDING,
IS PRESS ROAD, KOCHI, PIN - 682 018.
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
37
4 COMMISSIONER,
CENTRAL GST AND CENTRAL EXCISE, GST BHAVAN,
PRESS CLUB ROAD, THIRUVANANTHAPURAM,
PIN - 695 001.
5 ASSISTANT COMMISSIONER,
CENTRAL TAX & CENTRAL EXCISE, ST. MARY'S BUILDING,
KADAPPAKKADA, KOLLAM, PIN - 691 008.
6 ASSISTANT COMMISSIONER - II,
COST AUDIT, CIRCLE - II, KOLLAM, PIN - 691 008.
7 SUPERINTENDENT,
OFFICE OF THE ASSISTANT COMMISSIONER,
CENTRAL TAX & CENTRAL EXCISE (AUDIT), KADAPPAKADA,
KOLLAM, PIN - 691 008.
BY ADVS
P.G.JAYASHANKAR (Sr.SC) (FOR R3 to R7)
MOHAMMED RAFIQ (SPL.GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
38
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 4389 OF 2024
PETITIONER:
COCO-LATEX EXPORTS PRIVATE LIMITED,
VAZHATHOPPU BUILDINGS, CHUNGAM, ALLEPPEY,
KERALA, PIN - 688 011,
REPRESENTED BY ITS MANAGER (ADMINISTRATION)
MR. SUNOJ SEBASTIAN.
BY ADVS.
ANIL D. NAIR (SR.)
TELMA RAJU
ADITYA UNNIKRISHNAN
RESPONDENTS:
1 THE DIRECTOR GENERAL OF GST INTELLIGENCE,
OFFICE OF THE PRINCIPAL ADDITIONAL DIRECTOR
GENERAL, KOCHI ZONAL OFFICE,
CENTRAL EXCISE BHAVAN, KATHRUKKADAVU, KALOOR,
KOCHI, PIN - 682 017.
2 THE ADDITIONAL COMMISSIONER,
DEPARTMENT OF REVENUE, OFFICE OF THE COMMISSIONER,
CENTRAL GST AND CENTRAL EXCISE, POST BOX NO.13,
GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM,
PIN - 695 001.
BY ADV. P.G.JAYASHANKAR (Sr.SC)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
39
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 5412 OF 2024
PETITIONER:
PRASANTHI CASHEW COMPANY,
XVIII/1457, MANGAD, KOLLAM, KERALA, PIN - 691 015,
REPRESENTED BY ITS PROPRIETOR,
B. MOHANACHANDRAN NAIR.
BY ADVS.
SREELEKSHMI BEN
SUKUMAR NAINAN OOMMEN
SHERRY SAMUEL OOMMEN
NITISH SATHESH SHENOY
M.S.INSAAF MUHAMMEDU
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE),
NO. 7, NORTH BLOCK, NEW DELHI, PIN - 110 001.
2 STATE OF KERALA,
REPRESENTED BY THE SECRETARY TO GOVERNMENT,
DEPARTMENT OF REVENUE, SECRETARIAT,
THIRUVANANTHAPURAM, KERALA, PIN - 695 001.
3 CHIEF COMMISSIONER,
CENTRAL TAX, EXCISE & CUSTOMS,
THIRUVANANTHAPURAM ZONE, CR BUILDING,
IS PRESS ROAD, KOCHI, PIN - 682 018.
4 COMMISSIONER,
CENTRAL GST AND CENTRAL EXCISE, GST BHAVAN,
PRESS CLUB ROAD, THIRUVANANTHAPURAM,
PIN - 695 001.
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
40
5 ASSISTANT COMMISSIONER,
CENTRAL TAX & CENTRAL EXCISE, ST. MARY'S BUILDING,
KADAPPAKKADA, KOLLAM, PIN - 691 008.
6 ASSISTANT COMMISSIONER-II,
COST AUDIT, CIRCLE - II, KADAPPAKADA, KOLLAM,
PIN - 691 008.
7 SUPERINTENDENT,
OFFICE OF THE ASSISTANT COMMISSIONER,
CENTRAL TAX & CENTRAL EXCISE (AUDIT), KADAPPAKADA,
KOLLAM, PIN - 691 008.
BY ADVS
P.G.JAYASHANKAR (Sr.SC) (FOR R3 to R7)
MOHAMMED RAFIQ (SPL.GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
41
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 6653 OF 2024
PETITIONER:
TASTY NUTS INDUSTRIES,
294, K.P. ROAD, KILIKOLOOR, KOLLAM, PIN - 691 004,
REPRESENTED BY ITS PARTNER MR. ABDUL SALAM.
BY ADVS.
ANIL D. NAIR (SR.)
TELMA RAJU
ADITYA UNNIKRISHNAN
RESPONDENTS:
THE ADDITIONAL COMMISSIONER,
CENTRAL GST & CENTRAL EXCISE, PB NO. 13,
GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM,
PIN - 695 001.
BY ADV P.G.JAYASHANKAR (Sr.SC)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
42
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 9516 OF 2024
PETITIONER:
GLOBAL FOODS,
REPRESENTED BY ITS PROPRIETOR, ABHIJITH MOHAN,
KP V 668, MANGAD, KOLLAM, PIN - 691 015.
BY ADVS.
SREELEKSHMI BEN
SUKUMAR NAINAN OOMMEN
SHERRY SAMUEL OOMMEN
NITISH SATHESH SHENOY
M.S.INSAAF MUHAMMEDU
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
NO.137, NORTH BLOCK, NEW DELHI, PIN - 110 001.
2 STATE OF KERALA,
REPRESENTED BY THE SECRETARY TO GOVERNMENT,
DEPARTMENT OF REVENUE, SECRETARIAT,
THIRUVANANTHAPURAM, KERALA, PIN - 695 001.
3 CHIEF COMMISSIONER,
CENTRAL TAX, EXCISE & CUSTOMS,
THIRUVANANTHAPURAM ZONE, CR BUILDING,
IS PRESS ROAD, KOCHI, PIN - 682 018.
4 COMMISSIONER,
CENTRAL GST AND CENTRAL EXCISE, GST BHAVAN,
PRESS CLUB ROAD, THIRUVANANTHAPURAM,
PIN - 695 001.
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
43
5 ASSISTANT COMMISSIONER,
CENTRAL TAX & CENTRAL EXCISE, ST. MARY'S BUILDING,
KADAPPAKKADA, KOLLAM, PIN - 691 008.
6 ASSISSTANT COMMISSIONER- II,
COST AUDIT, CIRCLE- II, KOLLAM, PIN - 691 008.
7 SUPERINTENDENT,
OFFICE OF THE ASSISTANT COMMISSIONER,
CENTRAL TAX & CENTRAL EXCISE (AUDIT), KADAPPAKADA,
KOLLAM, PIN - 691 008.
BY ADVS
P.G.JAYASHANKAR (Sr.SC) (FOR R3 to R7)
MOHAMMED RAFIQ (SPL.GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
44
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 20672 OF 2024
PETITIONER:
M/S. N.C. JOHN & SONS PVT. LTD.,
[GSTIN 32AABCN0264H1ZX],# XVI/268, VAZHICHERRY,
ALAPPUZHA, PIN - 688 001,
REPRESENTED BY ITS DIRECTOR, SHRI. JACOB JOSEPH.
BY ADVS.
M.BALAGOPAL
R.DEVIKA
ANJALI MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,
TAXPAYER SERVICES CIRCLE,
STATE GOODS & SERVICE TAX DEPARTMENT,
ALAPPUZHA SOUTH, ALAPPUZHA, KERALA, PIN - 688 001.
2 THE 2ND DEPUTY COMMISSIONER,
STATE GOODS & SERVICE TAX DEPARTMENT, BSNL BHAVAN,
EXCHANGE ROAD, ALAPPUZHA, KERALA, PIN - 688 001.
3 UNION OF INDIA,
REPRESENTED BY THE SECRETARY (REVENUE),
NORTH BLOCK, NEW DELHI, PIN - 110 001.
4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY ITS CHAIRMAN,
DEPARTMENT OF REVENUE, NORTH BLOCK,
NEW DELHI- 110 001 .
[IS SUO MOTU IMPLEADED AS ADDL.R4 AS PER ORDER DATED
14/08/2024 IN WP(C)].
BY ADVS.
P.G.JAYASHANKAR (Sr.SC) (FOR R4)
MOHAMMED RAFIQ (SPL.GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
45
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 21909 OF 2024
PETITIONER:
JOSE JOSEPH,
AGED 57 YEARS
MALAYAMPURAM, ASRAMAM JUNCTION, AVALOOKKUNNU P.O.,
ALAPPUZHA-688006, PROPRIETOR OF RUBBER TECH,
KP XI/65, SN PURAM P.O., AVALOOKUNNU P.O., ALAPPUZHA,
KERALA, PIN - 688 582.
BY ADVS.
M.P.SHAMEEM AHAMED
AKHIL PHILIP MANITHOTTIYIL
DANIYA RASHEED PALLIYALIL
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NO.137,
NORTH BLOCK, NEW DELHI, PIN - 110 001.
2 STATE OF KERALA,
REPRESENTED BY THE SECRETARY TO GOVT,
DEPARTMENT OF TAXES, GOVT. SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 682 031.
3 THE DEPUTY COMMISSIONER,
CENTRAL GST AND CENTRAL EXCISE, 2ND FLOOR,
MATHA ARCADE, NEAR YMCA BRIDGE, ALAPPUZHA,
PIN - 688 001.
BY ADVS.
SUVIN.R.MENON (SC) (FOR R3)
MOHAMMED RAFIQ (SPL.GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
46
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 25134 OF 2024
PETITIONER:
TASTY NUTS INDUSTRIES,
294, K.P. ROAD, KILIKOLOOR, KOLLAM, PIN - 691 004,
REPRESENTED BY ITS MANAGING PARTNER,
MR.ABDUL SALAM.
BY ADVS.
ANIL D. NAIR (SR.)
ADITYA UNNIKRISHNAN
PRIYADARSINI S.
BINISHA BABY
SARITHA K.S.
RESPONDENT:
THE ADDITIONAL COMMISSIONER,
CENTRAL GST & CENTRAL EXCISE, PB NO. 13,
GST BHAVAN, PRESS CLUB ROAD, THIRUVNANTHAPURAM,
PIN - 695 001.
BY ADV. P.G.JAYASHANKAR (Sr.SC)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, ALONG WITH WP(C).17447/2023 AND CONNECTED CASES,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
47
'C.R'
JUDGMENT
[WP(C) Nos.17447 of 2023, 24230 of 2022, 20442, 22051, 25969,
26040,32103, 33125, 39776, 41106, 42313, 42334, 42356, 42370,
42395, 42717, 43142, 44146 of 2023, 148, 3065, 3124, 3250, 3503,
4389, 5412, 6653, 9516, 20672, 21909 and 25134 of 2024]
These writ petitions are filed challenging the validity of
Rule 96(10) of the Central Goods and Services Tax Rules,
2017 (hereinafter referred to as the ‘CGST Rules’) primarily
on the ground that the Rule is ultra vires the provisions of
Section 16 of the Integrated Goods and Services Tax Act,
2017 (hereinafter referred to as the ‘IGST Act’). It is not
necessary for the purposes of disposal of these writ petitions
to refer to the facts of individual cases except where it may
be necessary to show how the working of the Rule has
affected an individual exporter. Therefore, this judgment
does not attempt to analyse the individual facts of each case,
and it will be confined to the examination of the question as
to whether Rule 96(10) of the CGST Rules as it presently
stands is legally sustainable or is liable to be struck down on
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
48
the following grounds:
(i) That it is ultra vires the provisions of Section 16
of the IGST Act;
(ii) Whether the introduction of the conditions in
that Rule has taken away the vested right of the
petitioners to claim a refund of IGST paid on export
of goods; and
(iii) Is the Rule violative of the provisions of Articles
14, 19(1)(g) and 265 of the Constitution of India
and/or is it ‘manifestly arbitrary’ in the sense the
term is understood in Shayara Bano v. Union of
India; (2017) 9 SCC 1?
Facts (in brief):-
2. The petitioners in these cases are exporters who are
entitled to claim a refund of taxes paid on input services and
input goods or the Integrated Goods and Services Tax
(hereinafter referred to as ‘the IGST’) paid on exports by
virtue of the provisions contained in Section 16 of the
IGST Act. The concept of zero-rated supply in the provisions
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49of Section 16 of the IGST Act, 2017, read with the provisions
of Section 54 of the Central Goods and Services
Tax Act, 2017 (hereinafter referred to as the CGST Act)
indicate that there is to be no export of taxes and on the
goods being exported the exporter is entitled to a refund of
the IGST paid on the export of goods or to the refund of
taxes paid on input goods and input services used in the
manufacture of goods or provision of services that are
ultimately exported. Section 16 of the IGST Act (as it stood
till amendment by Act 13 of 2021 (Brought into force w.e.f.
01-10-2023 vide Notification No. 27/2023-C.T., dated
31-07-2023)) contemplated two methods to enable the
exporter to claim a refund of taxes on input goods and input
services used in the manufacture of goods exported or
services exported. The two methods were:-
(a) Through the supply (export) of goods or
services (or both) under bond or Letter of
Undertaking, subject to such conditions,
safeguards and procedure as may be prescribed,
without payment of integrated tax and a
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
50resultant claim for refund of unutilised input tax
credit arising from the payment of tax on goods
or services used in making the export; or
(b) Through the supply (export) of goods or
services (or both) on payment of integrated tax
(by the utilisation of input tax credit arising from
the payment of tax on goods or services used in
making the export or otherwise) and a resultant
claim for refund of such tax paid, subject to such
conditions, safeguards and procedure as may be
prescribed.
Both these methods were subject to the provisions of Section
54 of the CGST Act. The first method contemplated a
consideration of the claim under Rule 89 of the CGST Rules
while the second method contemplated a consideration of
the claim in terms of Rule 96 of the CGST Rules. The
provisions of Rule 96(10) of the CGST Rules have undergone
a series of amendments, and the Rule as it presently stands
imposes certain restrictions in the matter of refund of IGST
and provides that if certain inputs have been availed after
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
51
taking the benefit of certain notifications referred to therein,
the exporter is not entitled to claim refund of IGST. It is also
not in dispute that the working of the Rule as it is presently
worded results in a situation where even if, for example, only
10% of the inputs have been procured after availing the
benefit of any of the notifications mentioned in Rule 96(10)
of the CGST Rules, the entirety of the refund is denied to
exporters on the ground that they have availed the benefit of
the notifications in respect of 10% of the inputs. It is also
submitted before me that there are cases where the refund
has been questioned or denied where it has been found that
the exporter has, in respect of some earlier consignment
availed the benefit of the notifications referred to in
Rule 96(10) of the CGST Rules and has not availed such
benefit in respect of the consignment in question. It is also
pointed out from the facts of WP(C)No.20672/2024 that
where some inputs have been procured after availing the
benefit of the notifications mentioned in Rule 96(10) of the
CGST Rules in respect of a unit of the petitioner (in that writ
petition) situated in the State of Tamil Nadu, the right to
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
52
claim refund of IGST in respect of exports effected from the
unit of the petitioner situated in the State of Kerala with a
different registration number has been questioned on the
premise that the unit in Tamil Nadu has procured inputs
after availing the benefit of the notifications mentioned in
Rule 96(10) of the CGST Rules.
3. I have heard Sri. G. Shivadas, the learned Senior
Counsel appearing for the petitioner in W.P (C)
No.17447/2023 on the instructions of Sri. Shaji Thomas,
Sri. K. Srikumar, the learned Senior Counsel, appearing for
the petitioners in W.P(C) Nos. 26040/2023 and 25969/2023
on the instructions of Smt. Ammu Charles, Sri. Anil D. Nair,
the learned Senior Counsel, appearing for the petitioners in
W.P (C) Nos.4389/2024, 6653/2024 and 25134/2024 on the
instructions of Smt. Aditya Unnikrishnan, Sri. M. Balagopal,
the learned counsel appearing for the petitioner in W.P (C)
No.20672/2024, Sri. K.N. Sreekumaran, the learned counsel
appearing for the petitioners in W.P (C) Nos.20442/2023 and
W.P (C) Nos.22051/2023, Sri. Sherry Samuel Oommen, the
learned counsel appearing for the petitioners in W.P (C)
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
53
Nos.39776/2023, 148/2024, 3065/2024, 3124/2024,
3250/2024, 3503/2024, 5412/2024 and 9516/2024, Sri. Sergi
Joseph Thomas, the learned counsel appearing for the
petitioner in W.P (C) No.41106/2023, Sri. Shameem Ahamed,
the learned counsel appearing for the petitioners in W.P (C)
Nos.42356/2023, 42395/2023 and 21909/2024, Smt. Krishna
K, the learned counsel appearing for the petitioners in
W.P (C) Nos.33125/2023, 42313/2023, 42370/2023,
42334/2023, 42717/2023 and 44146/2023, Sri. A Krishnan,
the learned counsel appearing for the petitioners in W.P (C)
Nos.24230/2022 and 32103/2023 and Sri. Akhil Suresh, the
learned counsel appearing for the petitioner in W.P (C)
Nos.43142/2023. Sri. P.G. Jayashankar, the learned Senior
Standing Counsel for the Central Board of Indirect Taxes &
Customs addressed arguments for the Central Revenue.
Sri. Mohammed Rafiq, the learned Special Government
Pleader (Taxes) appeared for the State.
Submissions for the petitioners:-
4. Referring extensively to the provisions of Section 16
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
54
of the IGST Act, Section 54 of the CGST Act and the
provisions contained in Rule 89 and Rule 96 of the
CGST Rules it is contended that the provisions of Rule
96(10) of the CGST Rules as presently worded effectively
takes away the right of an exporter to claim refund of IGST
which is a right which granted by the substantive provisions
of the IGST Act. It is pointed out that Rule 89 of the
CGST Rules contemplates the conditions upon which an
exporter opting to export goods by filing a letter of
undertaking/bond and opting to seek a refund of tax paid on
unutilized input tax credit on inputs (both goods and
services) used in providing export goods/export services
while the provisions of Rule 96 of the CGST Rules deals with
a methodology for claiming refund after paying full IGST on
the exported goods/services after utilizing the available
credit. It is pertinently pointed out that while the provisions
of Rule 89 of the CGST Rules do not restrict the right of an
exporter to claim a refund even if certain inputs have been
procured after availing the benefits of the notifications
referred to in Rule 96(10) of the CGST Rules, whereas the
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
55
provisions of Rule 96(10) of the CGST Rules seeks to deny
the benefit of refund completely if certain inputs have been
procured after availing the benefits of the notifications
referred to in Rule 96(10) of the CGST Rules, leading to an
anomalous situation where an exporter who is otherwise on
the same footing even will get the benefit of refund of taxes
paid if he opts for the letter of undertaking/bond route but
will not get such refund when he opts to pay the IGST and
seek a refund of the IGST on account of the restrictions
placed by the provisions of Rule 96(10) of the CGST Rules.
Sri. G. Shivadas, the learned Senior Counsel appearing for
the petitioner in W.P (C) No.17447/2023 referred to
paragraph 28 of the judgment of the Supreme Court in Ispat
Industries Ltd. v. Commissioner of Customs, Mumbai;
(2006) 12 SCC 583, to the decision of the Supreme Court
in Cellular Operators Association of India and Ors. v.
TRAI and Ors., (2016) 7 SCC 703 and to the decision of
the Supreme Court in Shayara Bano (supra) to contend that
subordinate legislation has to be subservient to plenary
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
56
legislation and the introduction of restrictions as now
contended in Rule 96(10) of the CGST Rules goes contrary to
the express provisions of Section 16 of the IGST Act. He also
referred to paragraph Nos. 28 to 31 of the judgment of the
Supreme Court in Union of India v. Intercontinental
Consultants and Technocrats (P) Ltd.; (2018) 4 SCC
669 in support of his contention. The learned Senior
Counsel has also referred to the judgment of the Supreme
Court in Union of India v. VKC Footsteps India Pvt.
Ltd.; (2022) 2 SCC 603 to contend that a restriction on the
right to claim a refund of IGST paid can only be justified if it
is explicitly contemplated by the plenary law.
Sri. K. Srikumar, the learned Senior Counsel, referred to the
judgment of the Supreme Court in Kerala State Electricity
Board and others v. Thomas Joseph and others; (2023)
11 SCC 700 to contend that delegated legislation cannot
travel beyond the parent statute. The learned Senior
Counsel also referred to the judgment of the Supreme Court
in K.P Varghese v. Income Tax officer; (1981) 4 SCC
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
57
173 to contend that even in respect of plenary legislation
where the application leads to an absurd consequence it is
within the power of the Court to interpret the law in a
manner that makes it reasonable. He states that the
Supreme Court recognised the principle that where a
statutory provision produces a manifestly absurd and unjust
result which could never have been intended by the
Legislature, the Court may modify the language used by the
Legislature or even ‘do some violence’ so as to achieve the
obvious intention of the Legislature and produce a rational
construction. Sri. K.N. Sreekumaran submits that the
subordinate legislation must strictly answer to the plenary
legislation. It is submitted that a comparison of the
provisions of Rule 89 of the CGST Rules with the provisions
of Rule 96 of the CGST Rules will itself show that there has
been an unreasonable classification among exporters who
may opt to seek a refund of unutilized credit by filing a letter
of undertaking/bond in terms of the provisions in Rule 89 of
the CGST Rules and exporters who opt to pay the IGST and
then claim a refund of IGST in terms of the provisions in
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WP(C)Nos.17447/2023 and Conn.Cases
58
Rule 96 of the CGST Rules. It is pointed out that such
distinction was never authorised by the statute and for this
short reason alone the provisions of Rule 96(10) as it stands
at present are liable to be struck down as ultra vires the
Section 16 of the IGST Act as also manifestly arbitrary and
unreasonable. Sri. M. P. Shameem Ahamed, the learned
counsel appearing for the petitioners in
W.P(C)Nos.42356/2023, 42395/2023 and 21909/2024 would
submit that the term ‘subject to such conditions, safeguards
and procedure as may be prescribed’ in Section 16 of the
IGST Act does not refer to condition safeguards and
procedure regulating the right to refund and only provides
that sufficient condition safeguards and procedure may be
prescribed by the Rule making authority to ensure that there
is no leakage of revenue. He submits that the provisions of
Section 54(3) and 54(6) of the CGST Act also do not
authorize the imposition of a restriction as contemplated by
the provisions of Rule 96(10) of the CGST Rules. The learned
counsel appearing on behalf of the petitioners in the other
Writ Petitions made submissions substantially along the
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WP(C)Nos.17447/2023 and Conn.Cases
59
same lines. Therefore, for the sake of brevity and to avoid
repetition, those submissions are not recorded.
Submissions for the Revenue:-
5. The learned Senior Standing Counsel appearing for
the Central Revenue refers to the counter affidavit filed in
W.P (C) No.17447/2023 to explain the genesis of the
provisions in Rule 96(10) of the CGST Rules. He submits that
the right of refund under Section 16 of the IGST Act is
always subject to the provisions of Section 54 of the
CGST Act and sub-section (3) of Section 54 permits the
imposition of conditions in claiming refund. The learned
counsel has extensively referred to the judgment of the
Supreme Court in VKC Footsteps (supra) to contend that
the said judgment covers the issue raised (against the
petitioners) and the Supreme Court has categorically found
that the right to refund is not absolute and the State may, in
contemplation of its fiscal objectives, seek to impose a
restriction on the right to refund. The learned counsel refers
to paragraph 99 of the judgment of the Supreme Court in
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WP(C)Nos.17447/2023 and Conn.Cases
60VKC Footsteps (supra) in support of his contention. He has
also placed a compilation of the relevant notifications and
referred to the minutes of the 39th GST Council meeting to
explain why a restriction of the nature contemplated by Rule
96(10) of the CGST Rules was deemed necessary.
Sri. Mohammed Rafiq, the learned Special Government
Pleader (Taxes) has also referred to the provisions of Section
16 of the IGST Act and placed great emphasis on the words
‘subject to such conditions, safeguards and procedures as
may be prescribed’ in Section 16 of the IGST Act both before
and after its amendment and also to sub-section (6) of
Section 54 to state that refund of IGST where zero-rated
supply of goods/services are made will always be subject to
such conditions, limitations and safeguards as may be
prescribed. In other words, it is his contention that
Rule 96(10) is fully in conformity with the provisions of
Section 16 of the IGST Act and Rule 96(10) of the
CGST Rules is not ultra vires Section 16 of the IGST Act. It is
submitted that the Parliament has consciously given to the
rule-making authority the right to impose such conditions,
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WP(C)Nos.17447/2023 and Conn.Cases
61
limitations and safeguards as may be necessary in the light
of fiscal objectives and the court must not lightly tinker with
the working of a Rule in the nature of Rule 96(10) of the
CGST Rules. He further referred to paragraph Nos. 21 to 32
of the judgment of the Supreme Court in VKC Footsteps
(supra) (see SCC report). He also submitted that a right to
refund is not an absolute right based on the judgment of the
Supreme Court in VKC Footsteps (supra). He states that
the provisions of the impugned Rule must be interpreted in
the manner that this Court interprets an exemption
notification. He refers to the judgment of the Supreme Court
in Commissioner of Customs (Import), Mumbai v. Dilip
Kumar and Company and others; (2018) 9 SCC 1 to
contend that in case of any doubt, the interpretation of an
exemption must be in favour of the Revenue. He referred to
the judgment of the Supreme Court in Union of India and
others v. Willowood Chemicals Pvt. Ltd. and another;
(2022) 9 SCC 341 to contend that a refund can be granted
only in accordance with the Rules and not dehors the Rules.
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WP(C)Nos.17447/2023 and Conn.Cases
62
He has referred to the scheme of Rule 89 and Rule 96 of the
CGST Rules to show that while a person opting to claim
refund of IGST in terms of the provisions contained in Rule
96 of the CGST Rules will be entitled to claim the benefit of
credit arising out of the purchase of capital goods such right
is not available to persons who may opt to file a letter of
undertaking/bond and seek a refund of taxes paid on input
goods and inputs services by following the procedure
contemplated by Rule 89 of the CGST Rules. It is therefore
submitted that it is at the option of the exporter to adopt
either of the Rules contemplated by the provisions of
Section 16 and it is for him to decide which is the method
more beneficial to him.
6. Sri. G. Shivadas, the learned Senior Counsel
appearing for the petitioner in W.P (C) No.17447/2023
would submit, in reply, that the judgment of the Gujarat
High Court in Zenith Spinners v. Union of India, 2005
SCC OnLine Guj 601 which was affirmed by the Supreme
Court in Union of India & Ors v. Zenith Spinners,
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
63
(2020) 14 SCC 520 is authority for the proposition that the
phrase “conditions, safeguards and procedures” mentioned
in Section 16(3)(b) of the IGST Act read with the phrase
“conditions, limitations and safeguards” in Section 54(6) of
the CGST Act, cannot be interpreted to empower the
Government to impose a complete restriction so as to take
away the right provided under the Act.
Analysis:-
7. Having heard the learned Senior Counsel and other
counsel appearing for the petitioners, the learned Senior
Standing Counsel appearing for the Central Revenue and the
learned Special Government Pleader (Taxes) appearing for
the State of Kerala, I am of the view that the petitioners are
on a strong footing when they contend that the provisions of
Rule 96(10) of the CGST Rules as they stand presently
appear to be ultra vires the provisions contained in
Section 16 of the IGST Act.
8. Section 16 of the IGST Act as it stood prior to the
amendment w.e.f. 01-10-2023 reads as follows :
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WP(C)Nos.17447/2023 and Conn.Cases
64“16. Zero-rated supply.-
(1) “zero-rated supply” means any of
the following supplies of goods or services or
both, namely:–
(a) export of goods or services or both; or
(b) supply of goods or services or both to a
Special Economic Zone developer or a
Special Economic Zone unit.
(2) Subject to the provisions of sub-
section (5) of section 17 of the Central Goods
and Services Tax Act, credit of input tax may
be availed for making zero-rated supplies,
notwithstanding that such supply may be an
exempt supply.
(3) A registered person making zero-
rated supply shall be eligible to claim refund
under either of the following options, namely:-
(a) he may supply goods or services or
both under bond or Letter of Undertaking,
subject to such conditions, safeguards and
procedure as may be prescribed, without
payment of integrated tax and claim refund
of unutilised input tax credit; or
(b) he may supply goods or services or
both, subject to such conditions, safeguards
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
65and procedure as may be prescribed, on
payment of integrated tax and claim refund
of such tax paid on goods or services or both
supplied, in accordance with the provisions
of section 54 of the Central Goods and
Services Tax Act or the rules made
thereunder.”
Section 16 of the IGST Act has been amended w.e.f.
01-10-2023 by the provisions of the Finance Act, 2021, and
now reads thus:
“16. Zero-rated supply
(1) “zero-rated supply” means any of
the following supplies of goods or services or
both, namely:-
(a) export of goods or services or both;
or
(b) supply of goods or services or both
for authorised operations to a Special
Economic Zone developer or a Special
Economic Zone unit.
(2) Subject to the provisions of sub-
section (5) of section 17 of the Central Goods
and Services Tax Act, credit of input tax may
be availed for making zero-rated supplies,
2024:KER:79782
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66
notwithstanding that such supply may be an
exempt supply.
(3) A registered person making zero-
rated supply shall be eligible to claim refund
of unutilised input tax credit on supply of
goods or services or both, without payment of
integrated tax, under bond or letter of
undertaking, in accordance with the
provisions of section 54 of the Central Goods
and Services Tax Act or the rules made
thereunder, subject to such conditions,
safeguards and procedure as may be
prescribed:
Provided that the registered person making
zero rated supply of goods shall, in case of
non-realisation of sale proceeds, be liable to
deposit the refund so received under this sub-
section along with the applicable interest
under section 50 of the Central Goods and
Services Tax Act within thirty days after the
expiry of the time limit prescribed under the
Foreign Exchange Management Act, 1999 (42
of 1999) for receipt of foreign exchange
remittances, in such manner as may be
prescribed.
(4) The Government may, on the
2024:KER:79782
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67recommendation of the Council, and subject to
such conditions, safeguards and procedures,
by notification, specify-
(i) a class of persons who may make zero
rated supply on payment of integrated tax and
claim refund of the tax so paid;
(ii) a class of goods or services which may be
exported on payment of integrated tax and the
supplier of such goods or services may claim
the refund of tax so paid”.
Though the issues arising in all these writ petitions relate to
a period prior to the amendment of Section 16 of the
IGST Act w.e.f. 01-10-2023, it may be noted that in
substance the provisions of Section 16 IGST Act (both before
amendment and after amendment) do not restrict the right
of an exporter to claim a refund of either IGST paid on
exports or tax paid on input services or input goods used in
the export of goods or services subject to the provisions of
Section 54 of the CGST Act and the Rules made thereunder.
However, it may be noted that after the amendment w.e.f.
01-10-2023, Section 16 of the IGST Act empowers the
Government, on the recommendation of the GST Council,
2024:KER:79782
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68
and subject to such conditions, safeguards and procedures
as may be prescribed, by notification, specify a class of
persons who may make zero-rated supply on payment of
integrated tax and claim refund of the tax so paid or a class
of goods or services which may be exported on payment of
integrated tax and the supplier of such goods or services
may claim refund of the tax so paid. In other words, after
the amendment w.e.f 01-10-2023, a person who may opt for
the method contemplated by the provisions of
Section 16(3)(b) of the IGST Act (as it originally stood) will
now be governed by the provisions of sub-section (4) of
Section 16 of the IGST Act which was introduced by way of
the amendment and the Government may specify a class of
persons who may make a zero-rated supply on payment of
IGST or a class of goods or services which may be exported
on payment of IGST, which provision was not available prior
to amendment w.e.f. 01-10-2023. It may be stated here that
following the amendment to Section 16 of the IGST Act
w.e.f. 01-10-2023, a notification has been issued, namely
notification No.1/2023 – Integrated Tax dated 31-07-2023,
2024:KER:79782
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69
which was replaced by notification No.5/2023 – Integrated
Tax dated 26-10-2023, notifying that the class of persons or
class of goods or services which are not permitted to be
exported on payment of IGST. Though it is not relevant for
the purposes of this case, it may be noted that none of the
goods or services that are subject matter of these writ
petitions find a place in the notifications referred to above.
9. Section 54 of the CGST Act, to which reference is
made by Section 16 of the IGST Act, to the extent relevant 1,
reads thus:
“54. Refund of tax.
(1) Any person claiming refund of any tax and
interest, if any, paid on such tax or any other
amount paid by him, may make an application
before the expiry of two years from the
relevant date in such form and manner as may
be prescribed:
Provided …….
(2)……
(3) Subject to the provisions of sub-section
(10), a registered person may claim refund of
1 Though Sub-Section (6) of Section 54 does not appear to be relevant for the purposes of
this case, that provision is also extracted as reliance was placed on that sub-section also by
the learned counsel appearing for the respondents.
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70
any unutilised input tax credit at the end of
any tax period:
Provided that no refund of unutilised input tax
credit shall be allowed in cases other than–
(i) zero rated supplies made without payment
of tax;
(ii) where the credit has accumulated on
account of rate of tax on inputs being higher
than the rate of tax on output supplies (other
than nil rated or fully exempt supplies), except
supplies of goods or services or both as may
be notified by the Government on the
recommendations of the Council:
Provided further that no refund of unutilised
input tax credit shall be allowed in cases
where the goods exported out of India are
subjected to export duty:
Provided also that no refund of input tax credit
shall be allowed, if the supplier of goods or
services or both avails of drawback in respect
of central tax or claims refund of the
integrated tax paid on such supplies.
(4)……
(5)……
(6) Notwithstanding anything contained in
sub-section (5), the proper officer may, in the
case of any claim for refund on account of
zero-rated supply of goods or services or both
made by registered persons, other than such
category of registered persons as may be
notified by the Government on the
2024:KER:79782
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71recommendations of the Council, refund on a
provisional basis, ninety per cent. of the total
amount so claimed, in such manner and
subject to such conditions, limitations and
safeguards as may be prescribed and
thereafter make an order under sub-section
(5) for final settlement of the refund claim
after due verification of documents furnished
by the applicant.
(7) to (15)2……..”
Section 20 of the IGST Act provides that, subject to the
provisions of the IGST Act and the Rules made thereunder,
the provisions of the CGST Act relating to matters set out as
serial Nos.1 to 25 of Section 20 shall mutatis mutandis apply
so far as may be in relation to Integrated Tax, as they apply
in relation to Central Tax and as if those provisions are
enacted in the IGST Act. Clause 13 of the list of matters
regarding which the provisions of the CGST Act are made
applicable to the IGST Act refers to ‘refunds’. However,
even in the absence of this provision, since the provisions of
Section 16 of the IGST Act expressly refer to the provisions
of Section 54 of the CGST Act, the provisions of Section 54
shall be applicable in the matter of refunds under Section 16
2 Sub-section (15) of Section 54 introduced by Finance (No.2) Act of 2024
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of the IGST Act also. Rule 2 of the Integrated Goods and
Services Tax Rules, 2017, correspondingly provides that the
CGST Rules, 2017, in so far as they apply to matters set out
in Section 20 of the IGST Act shall also apply in relation to
Integrated Tax as they apply in relation to Central Tax.
10. The provisions of Rule 96 of the CGST Rules have
been amended from time to time and presently provide thus:
“96. Refund of Integrated tax paid on
goods or services exported out of India –
(1) The shipping bill filed by an exporter of
goods shall be deemed to be an application for
refund of Integrated tax paid on the goods
exported out of India and such application
shall be deemed to have been filed only when:-
(a) the person in charge of the conveyance
carrying the export goods duly files a
departure manifest or an export manifest or an
export report covering the number and the
date of shipping bills or bills of export; and
(b) the applicant has furnished a valid
return in Form GSTR-3B:
Provided that if there is any mismatch
between the data furnished by the exporter of
goods in Shipping Bill and those furnished in
statement of outward supplies in Form GSTR-
1, such application for refund of integrated tax
paid on the goods exported out of India shall
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
73be deemed to have been filed on such date
when such mismatch in respect of the said
shipping bill is rectified by the exporter,
(c) the applicant has undergone Aadhaar
authentication in the manner provided in rule
10-B:
(2) The details of the relevant export invoices
in respect of export of goods contained in
Form GSTR-1 shall be transmitted
electronically by the common portal to the
system designated by the Customs and the
said system shall electronically transmit to the
common portal, a confirmation that the goods
covered by the said invoices have been
exported out of India:
(3) Upon the receipt of the information
regarding the furnishing of a valid return in
Form GSTR-3-B from the common portal, the
system designated by the Customs or the
proper officer of Customs, as the case may be,
shall process the claim of refund in respect of
export of goods and an amount equal to the
Integrated tax paid in respect of each shipping
bill or bill of export shall be electronically
credited to the bank account of the applicant
mentioned in his registration particulars and
as intimated to the Customs authorities.
(4) The claim for refund shall be withheld
where:-
(a) a request has been received from the
jurisdictional Commissioner of Central tax,
State tax or Union territory tax to withhold the
2024:KER:79782
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74payment of refund due to the person claiming
refund in accordance with the provisions of
sub-section (10) or sub-section (11) of section
54; or
(b) the proper officer of Customs
determines that the goods were in violation of
the provisions of the Customs Act, 1962 or
(c) the Commissioner in the Board or an
officer authorised by the Board, on the basis of
data analysis and risk parameters, is of the
opinion that verification of credentials of the
exporter, including the availment of ITC by the
exporter, is considered essential before grant
of refund, in order to safeguard the interest of
revenue.
(5-A) Where refund is withheld in accordance
with the provisions of clause (a) or clause (c)
of sub-rule (4), such claim shall be transmitted
to the proper officer of Central tax, State tax
or Union territory tax, as the case may be,
electronically through the common portal in a
system generated Form GST-RFD-01 and the
intimation of such transmission shall also be
sent to the exporter electronically through the
common portal, and notwithstanding anything
to the contrary contained in any other rule, the
said system generated form shall be deemed
to be the application for refund in such cases
and shall be deemed to have been filed on the
date of such transmission.
(5-B) Where refund is withheld in accordance
with the provisions of clause (b) of sub-rule (4)
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and the proper officer of the Customs passes
an order that the goods have been exported in
violation of the provisions of the Customs Act,
1962 (52 of 1962), then, such claim shall be
transmitted to the proper officer of Central
tax, State tax or Union territory tax, as the
case may be electronically through the
common portal in a system generated Form
GST RFD-01 and the intimation of such
transmission shall also be sent to the exporter
electronically through the common portal, and
notwithstanding anything to the contrary
contained in any other rule, the said system
generated form shall be deemed to be the
application for refund in such cases and shall
be deemed to have been filed on the date of
such transmission.
(5-C) The application for refund in Form GST
RFD-01 transmitted electronically through the
common portal in terms of sub-rules (5-A) and
(5-B) shall be dealt in accordance with the
provisions of rule 89.
(8) The Central Government may pay refund of
the Integrated tax to the Government of
Bhutan on the exports to Bhutan for such class
of goods as may be notified in this behalf and
where such refund is paid to the Government
of Bhutan, the exporter shall not be paid any
refund of the Integrated tax.
(9) The application for refund of integrated tax
paid on the services exported out of India shall
be filed in Form GST RFD-01 and shall be
dealt with in accordance with the provisions of
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rule 89.
(10) The persons claiming refund of integrated
tax paid on exports of goods or services should
not have-
(a) received supplies on which the benefit
of the Government of India, Ministry of
Finance notification No. 48/2017-Central Tax,
dated the 18th October, 2017, published in the
Gazette of India, Extraordinary, Part II, section
3. sub-section (i), vide number G.S.R. 1305(E),
dated the 18th October, 2017 except so far it
relates to receipt of capital goods by such
person against Export Promotion Capital
Goods Scheme or notification No. 40/2017-
Central Tax (Rate), dated the 23rd October,
2017, published in the Gazette of India,
Extraordinary, Part II, section 3, sub-section
(i), vide number G.S.R. 1320(E), dated the
23rd October, 2017 or notification No.
41/2017-Integrated Tax (Rate), dated the 23rd
October, 2017, published in the Gazette of
India, Extraordinary, Part II, section 3, sub-
section (1), vide number G.S.R. 1321(E), dated
the 23rd October, 2017 has been availed; or
(b) availed the benefit under notification
No. 78/2017-Customs, dated the 13th October,
2017, published in the Gazette of India,
Extraordinary, Part II, section 3, sub-section
(i), vide number G.S.R. 1272(E), dated the
13th October, 2017 or notification No.
79/2017-Customs, dated the 13th October,
2017, published in the Gazette of India,
Extraordinary, Part II, section 3, sub-section
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77
(1), vide number G.S.R. 1299(E), dated the
13th October, 2017 except so far it relates to
receipt of capital goods by such person against
Export Promotion Capital Goods Scheme.
Explanation.- For the purpose of this sub-
rule, the benefit of the notifications mentioned
therein shall be considered to have been
availed only where the registered person has
paid Integrated Goods and Services Tax and
Compensation Cess on inputs and has availed
exemption of only Basic Customs Duty (BCD)
under the said notifications.”
Rule 96 of the CGST Rules has undergone various
amendments from time to time. Though the pleadings in
many of these cases refer to the metamorphosis of Rule 96
of the CGST Rules into its present form, it is conceded at the
bar that it may not be necessary for this Court to examine
the history of the amendments and the reasons which
compelled those amendments to examine whether the
provisions as they presently stand are ultra vires the
provisions of Section 16 of the IGST Act.
11. A reference to the provisions of Section 16 of the
IGST Act both before and after its amendment suggests to
me that the Section itself has not imposed any restriction in
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78
the matter of availing either refund of taxes paid on input
goods and input services or claiming refund of IGST after
payment of IGST on the exports. While, on the authority of
the judgment of the Supreme Court in VKC Footsteps
(supra), it may be possible for the Revenue to contend that
the Parliament has a right to impose restrictions on the right
to refund, it must be noticed that in VKC Footsteps (supra),
the Supreme Court was considering a question as to whether
the word ‘inputs’ used in sub-section (3) of Section 54 of the
CGST Act includes ‘input goods and input services’ or ‘input
goods only’. On a consideration of the matter and having
regard to the definition of the word ‘input’ in Section 2(59)
of the CGST Act, the Supreme Court came to the conclusion
that the word ‘inputs’ used in sub-section (3) of Section 54
insofar it applies to a refund of duties/tax arising out of an
inverted duty structure contemplates refund of taxes paid on
input goods alone and not input services.
12. The proposition that subordinate legislation
must be subservient to plenary legislation is too well settled
2024:KER:79782
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79
and this proposition can be accepted even without the
benefit of any authority on the point. To be fair it must be
noted that the learned counsel representing the Revenue has
not even attempted to contend otherwise. Instead the
argument is that the provisions of Sections 16 and 20 of the
IGST Act and Section 54 of the CGST Act authorise the
imposition of any condition for obtaining a refund and
therefore the conditions imposed in Rule 96(10) of the CGST
Rules cannot be held ultra vires. In VKC Footsteps (supra),
the Supreme Court reiterated the principle that in the
matter of fiscal legislation, considerable latitude has to be
permitted to the State to make provisions so as to achieve its
fiscal objectives and it is not the duty of the Court to
undertake the task of redrawing the contours of a statutory
provision. It was held that this is clearly an area of the law
that judicial interpretation cannot go ahead of policy making
and fiscal policy ought not to be dictated through judgments
of the High Courts or the Supreme Court. It was held that
where clearly the provisions of sub-section (3) of Section 54
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
80
have imposed a restriction on the right to refund, the same
lies in the realm of fiscal policy which should not be tinkered
by the Courts. However as already pointed out in VKC
Footsteps (supra), the Supreme Court was dealing with a
restriction imposed by plenary legislation and not with a
situation like this, in the present cases where it is evident
that the subordinate legislation has travelled beyond the
scope of the plenary legislation and does not answer in any
manner to the plenary legislation.
13. The words “subject to such conditions, safeguards
and procedure as may be prescribed” in
Section 16(3)(a)&(b) of the IGST Act and the provisions of
Section 20 of the IGST Act and Section 54 of the CGST Act
do not authorise the imposition of restrictions in such a
manner that it would completely take away the right granted
under Section 16 of the IGST Act. Useful reference may be
made in this regard to the judgment of the Gujarat High
Court in Zenith Spinners (supra) where that Court was
considering the validity of certain notifications (under the
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81
Central Excise Regime) which were impugned on the ground
that they were contrary to the scheme of Rules 18 and 19 of
the Central Excise Rules, 2002. It was contended that the
right to a rebate of excise duty available to an exporter (in
relation to duty paid on final products which are excisable
goods, or in relation to duty paid on raw material used as
inputs in manufacture or processing of such final products)
on export of goods was taken away completely by the terms
of the impugned notifications. When dealing with a
contention on behalf of the Revenue that the right to rebate
was subject to approval by the commissioner it was held:-
“14. There is one more reason. As can be seen
from reading of sub-rule (1) and Rule (2) of
Rule 19 of the Rules the opening portion
grants an option to the exporter by virtue of
the language used. In sub-rule (1) it is stated
“Any excisable goods may be exported”, and in
sub-rule (2) it is stated “Any material may be
removed”. Therefore, the exporter has an
option to export the final products without
payment of duty or use inputs which are
procured without payment of duty in the
manufacture or processing of goods which are
to be exported. At the other end, the later
portion of sub-rules (1) and (2) of Rule 19 of
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WP(C)Nos.17447/2023 and Conn.Cases
82
the Rules grants discretion to the
Commissioner to approve the option that is
exercised by an exporter by use of the phrase
“as may be approved”. If the interpretation
which is placed on the provision by the
respondent authorities by issuance of
impugned Notification is accepted, it would
not only take away the option granted to the
exporter but also take away the discretion
granted to the Commissioner by the Rule. It is
settled position that by virtue of exercise
of powers of issuing a notification which is
for the purposes of imposing conditions,
safeguards and procedure the authority
cannot exceed the jurisdiction by
providing for a situation which either
restricts the rights granted under the
Rule itself or make the Rule itself
redundant.” (Emphasis is mine)
The above decision of the Gujarat High Court was affirmed
by the Supreme Court in Zenith Spinners (supra).
14. In order to consider the contention that Rule 96(10)
of the CGST Rules as it presently stands is manifestly
arbitrary I proposed a comparison of the right to a refund
flowing from Section 16(3)(a) of the IGST Act (in terms of
Rule 89 of the CGST Rules) and the right to a refund flowing
from Section 16(3)(b) of the IGST Act (in terms of Rule 96 of
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83
the CGST Rules). It may be noted that the reference to the
statutory provisions is with reference to the provisions as
they stood prior to the amendment of Section 16 w.e.f.
01-10-2023. The learned Senior Counsel appearing for the
petitioner in W.P (C) No. 17447/2023 has provided the
following comparison statement. A perusal of the statement
shows as to how the working of Rule 96(10) of the
CGST Rules has resulted in hostile discrimination amongst
exporters who opt to apply for a refund under
Section 16(3)(a) read with Rule 89 of the CGST Rules and
those who opt to apply for a refund in the manner
contemplated by Section 16(3)(b). The statement is
extracted below in tabular form:-
SI. Particulars Rule 89 Rule 96
No.
1. Parent Section 16(3)(a) of the Section 16(3)(b) read
Provision IGST Act read with Section with Section 54 of
54 of the CGST Act the CGST Act
provides for refund of provides for refund
unutilized input tax credit of the IGST paid on
(“ITC”) in respect of zero- exports of goods or
rated supplies. services or both on
payment of IGST
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84within the expiry of
two years from the
relevant date.
2. Relevant Rule 89(4) provides for Rule 96 provides for
Rule refund of unutilized input refund of output
tax credit (“ITC”) in IGST paid on export
respect of inputs and input of goods and
services in case zero-rated services.
supplies are undertaken
Note: This payment
without payment of taxes,
of tax is essentially
under a Letter of
from the
Undertaking ("LUT") or
accumulated ITC,
bond.
which is a basket of
ITC availed on
inputs, input
services and capital
goods with no one-
to- one correlation
between the usage
of inputs and usage
of credit so long as
the inputs satisfy
the requirements
under Section 16(1)
of the CGST Act.
3. Procedure i. Section 54(4) of the i. As per Rule
CGST Act provides 96(1), a
that the refund shipping bill
application must be filed by an
accompanied with exporter shall
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
85the documents be deemed to
specified in Rule be an
89(2), in Annexure 1 application for
of the Form GST refund of IGST
RFD-01 to establish paid on the
that refund is due to export of
the applicant. goods.
ii. Rule 89(1) provides ii. The common
that an application in portal
Form GST RFD- 01 designated by
must be filed along the Customs
with the necessary shall
documents through electronically
the common portal transmit the
for claiming refund details of
of unutilized ITC. relevant export
invoices in
iii. Refund to be
respect of the
calculated as per the
export of goods
formula provided in
contained in
Rule 89(4), which is:
Form GSTR-1
Refund=(Turnover of
(statement of
zero-rated supply of
outward
goods and services)
supplies), to
Ă— Net ITC Ă·
the GST
Adjusted Total
common
Turnover.
portal.
Note:
iii. The shipping
(a) Net ITC is defined
bill shall be
as "ITC availed on
2024:KER:79782
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86
inputs and input deemed to be
services during an application,
the relevant provided:
period.”
â—Ź the person
(b)The above
in-charge of
definition refers
the
to ITC availed on
conveyance
inputs and input
files a
services availed
departure
during the
or export
relevant period
manifest or
which is the
an export
period for which
report
the claim has
covering the
been filed.
number and
(c) There is no
date of
identification of
shipping
input and input
bills or bills
services with
of export;
respect to the
and
exported goods.
â—Ź the
(d) This identification
applicant
is based on the
has
turnover of the
furnished a
zero-rated
valid return
supplies vis-Ă -vis
in Form
the adjusted total
GSTR-3B
turnover.
(monthly
(e) ITC is allowed
return).
only of inputs and
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87input services and iv. In terms of
not of capital Rule 96(3), the
goods. claim of refund
iv. Prior to export, bond of export of
or LUT must be goods shall be
furnished in Form processed by a
GST RFD-11, as proper officer
provided in Rule and an amount
96A, stating that the equal to the
exporter shall pay IGST paid shall
tax along with be
interest: electronically
â—Ź within 15 days credited to the
of expiry of 3 bank account
months, from of the
the date of applicant.
issue of invoice
v. Detailed Guide
for export of
on IGST
goods, if the
refunds in
goods are not
ICES issued by
exported.
Directorate
â—Ź within 15 days
General of
of expiry of 1
Systems, CBEC
year from the
pursuant to the
date of issue of
IGST refund
invoice for
module being
export of
made
services, if
operational
payment is not
since
received
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
8810.10.2017.
vi. Rule 96(9)
provides that
refund of IGST
paid on export
of services
shall be dealt
with in
accordance
with Rule 89.
4. Withholdin According to Rule 92(2), According to Rule
g of refund claim for refund shall be 96(4), claim for
withheld if the proper refund shall be
officer or the withheld in the
Commissioner is of the following
opinion that the amount of circumstances:
refund is liable to be
â—Ź a request has
withheld under Section
been received
54(10) or (11) of the CGST
from the
Act and an order in Part A
jurisdictional
of Form GST RFD-07 shall
Commissioner
be passed.
to withhold the
payment of
refund in
accordance
with Section
54(10) or (11)
of the CGST
Act; or
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
89â—Ź the proper
officer of
Customs
determines
that the goods
were exported
in violation of
the provisions
of the Customs
Act, 1962; orâ—Ź the
Commissioner
or an officer
authorised by
the Board, is of
the opinion
that
verification of
credentials of
the exporter,
including the
availment of
ITC by the
exporter, is
considered
essential
before grant of
refund, in
order to
safeguard the
2024:KER:79782
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90interest of
revenue.
5. Provisional i. The proper officer must give an
refund acknowledgement in Form GST RFD-02, in
terms of Rule 90, within fifteen (15) days of
filing of the refund application and indicate
the date of filing and time period remaining
to file an order under Section 54(7) of the
CGST Act.
ii. Section 54(6) of the CGST Act provides that,
in case of zero-rated supplies, 90% of the
total refund amount claimed shall be
refunded on a provisional basis.
6. Processing Section 54(7) of the CGST Act provides that, a
of refund refund order must be issued by a proper officer
and within 60 days from the date of receipt of the
sanction, refund application.
therein In terms of Rule 92, if the Rule 96(3) provides
proper officer is satisfied that the claim of
that the refund amount is refund of export of
due and payable to the goods shall be
applicant, shall make an processed by a
order in Form GST RFD-06 proper officer and an
sanctioning the amount of amount equal to the
refund therein, and IGST paid shall be
subsequently issue a electronically
payment order in Form credited to the bank
GST RFD-05 for the account of the
amount so sanctioned. applicant.
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91
After the amendment in Rule 96 of the CGST Rules – Insertion
of Rule 96(10) and substitution of Rule 89(4A) and (4B):-
SI.No Rule 89 Rule 96
.
1. Refund of unutilized ITC Rule 96(9) provides that
shall be calculated in refund of IGST paid on export
accordance with Rule 89(4). of services shall be dealt with
Refund is claimed under in accordance with Rule 89.
Rule 89(4A) or (4B) or both: Rule 96(3) provides that the
(i) Net ITC shall be claim of refund of export of
reduced by the ITC goods shall be processed by a
availed for which proper officer and an amount
refund is claimed equal to the IGST paid shall
under Rule 89 (4A) be electronically credited to
or (4B) or both; the bank account of the
(ii) Turnover of zero- applicant.
rated supply of
goods shall be
reduced by turnover
of supplies in
respect of which
refund is claimed
under Rule 89(4A) or
(4B) or both;
(iii) Adjusted total
turnover shall be
reduced by the
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92
turnover of supplies
in respect of which
refund is claimed
under sub-rule (4A)
or sub-rule (4B) or
both;
(iv) Net ITC is defined
as ITC availed on
inputs and input
services during the
relevant period other
than the input tax
credit availed for
which refund is
claimed under sub-
rules (4A) or (4B) or
both.
Note: The above
definition refers to
ITC availed on
inputs and input
services availed
during the relevant
period which is the
period for which the
claim has been filed.
2. Under Rule 89(4A) Rule 96(10)(i) provides that
"persons" claiming refund of
In case the applicant has
IGST on export of goods or
received supplies from a
services, should not have
supplier who has availed the
2024:KER:79782
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93
benefit of Notification No. received supplies under the
48/2017-CT dated following notifications:
18.10.2017 (deemed â—Ź Notification No. 48/2017-
exports), refund of ITC CT dated 18.10.2017 (nil
availed in respect of “other rate of tax – deemed
inputs and input services” exports), except so far as
used in making zero-rated it relates to receipt of
supply of goods or services capital goods against
or both, shall be granted. Export Promotion Capital
Goods (EPCG) Scheme;
â—Ź Notification No. 40/2017-
Under clause (a) Rule
CT(R) dated 23.10.2017
89(4B)
(reduced rate of tax -
In case the applicant has merchant exporters; or
received supplies from a â—Ź Notification No. 41/2017-
supplier who has availed the IT(R) dated 23.10.2017
benefit of Notification No. (reduced rate of tax -
40/2017-CT(R) dated merchant exporters).
23.10.2017 or Notification
No. 41/2017- IT(R) dated
23.10.2017 (reduced rate of
tax - merchant exporters),
the following refund shall be
granted:
â—Ź ITC availed in respect
of "inputs" received
under the said
Notifications for
export of goods, and
â—Ź ITC availed in respect
2024:KER:79782
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94
of “other inputs and
input services” used in
making export of
goods.
3. Under clause (b) of Rule Rule 96(10)(ii) provides that
89(4B) “persons” claiming refund of
IGST on export of goods or
In case the applicant has
services, should not have
availed the benefit of
availed benefit of the
Notification No. 78/2017-
Notification No. 78/2017-Cus
Cus dated 13.10.2017 or
dated 13.10.2017 or
Notification No. 79/2017-
Notification No. 79/2017-Cus
Cus dated 13.10.2017 (nil
dated 13.10.2017 (nil rate of
rate of duty – export benefit
duty – export benefit under
under Customs), refund of
Customs), except so far as it
ITC availed in respect of
relates to receipt of capital
“other inputs and input
goods against Export
services” to the extent used
Promotion Capital Goods
in making export of goods,
(EPCG) Scheme.
shall be granted.
Note:
Note: The ITC is only of the
(i) The word “person”
inputs and input services
would have the same
used in making export of
meaning assigned
goods with a one-to-one
under Section 2(84) of
correlation with the export
the CGST Act.
of goods unlike Rule 89(4).
(ii) There is no
identification of time or
consignment, and
2024:KER:79782
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95
where or when the
benefit of the above
Notifications has to be
availed.
Shayara Bano (supra) is the authority for the proposition
that when the Court finds the provisions of plenary or
subordinate legislation manifestly arbitrary, those provisions
must be struck down. In paragraph 101 (of the SCC report)
of Shayara Bano (supra) the law is stated thus:-
“101. It will be noticed that a Constitution
Bench of this Court in Indian Express
Newspapers (Bombay) (P) Ltd. v. Union of
India stated that it was settled law that
subordinate legislation can be challenged on
any of the grounds available for challenge
against plenary legislation. This being the
case, there is no rational distinction between
the two types of legislation when it comes to
this ground of challenge under Article 14. The
test of manifest arbitrariness, therefore, as
laid down in the aforesaid judgments would
apply to invalidate legislation as well as
subordinate legislation under Article 14.
Manifest arbitrariness, therefore, must be
something done by the legislature
capriciously, irrationally and/or without
adequate determining principle. Also, when
something is done which is excessive and
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
96disproportionate, such legislation would be
manifestly arbitrary. We are, therefore, of the
view that arbitrariness in the sense of manifest
arbitrariness as pointed out by us above would
apply to negate legislation as well under
Article 14.”
The judgment of the Supreme Court in K.P Varghese
(supra) is the authority for the proposition that where even
the provisions of a plenary legislation produce a manifestly
absurd and unjust result, that could never have been
intended by the Legislature, the Court may modify the
language used by the Legislature or even do some violence
to it so as to achieve the obvious intention of the Legislature
and produce a rational construction. It was held in
K.P Varghese (supra):-
“6… It is true that the consequences of a
suggested construction cannot alter the
meaning of a statutory provision but they can
certainly help to fix its meaning. It is a well-
recognised rule of construction that a statutory
provision must be so construed, if possible,
that absurdity and mischief may be avoided.
There are many situations where the
construction suggested on behalf of the
Revenue would lead to a wholly unreasonable
2024:KER:79782
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97result which could never have been intended
by the legislature….”
The above comparative table clearly indicates that the
working of Rule 96(10) of the CGST Rules as presently
worded creates a restriction not contemplated by Section 16
of the IGST Act, on the right to refund. Therefore, I am
constrained to hold that Rule 96(10) of the CGST Rules as
presently worded is ultra vires the provisions of Section 16
of the IGST Act, it is ‘manifestly arbitrary’ as the term is to
be understood in the light of the law laid down in Shayara
Bano (supra) and the provision as it stands today produces
absurd results, not intended by the Legislature.
15. After this judgment was dictated (to the above
extent), it was brought to my notice by the learned Standing
Counsel appearing for Central Revenue that the problems
associated with the working of Rule 96(10) of the
CGST Rules are engaging the attention of the GST Council.
Today, when these writ petitions are taken up again, it is
brought to my notice that notification No.20/2024-Central
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98
Tax, dated 08-10-2024, has now been issued deleting the
provisions of Rule 96(10) of the CGST Rules w.e.f.
08-10-2024. However, it is noticed that the notification is
prospective and does not deal with cases where the refund
of IGST has either been denied or is proposed to be denied
on account of the provisions contained in Rule 96(10) of the
CGST Rules. Therefore, notwithstanding the deletion of
Rule 96(10) w.e.f. 08-10-2024, it falls upon this Court to
declare upon its validity for the prior period.
Having regard to the findings rendered in this
judgment these Writ Petitions will stand allowed as follows:-
i. Rule 96(10) of the CGST Rules, as inserted by notification
No.53/2018-CT dated 09-10-2018 w.e.f. 23-10-2017 is
declared ultra vires the provisions of Section 16 of the
IGST Act and unenforceable on account of being
manifestly arbitrary;
ii. As a consequence of the above declaration, any action that
has been initiated by the issuance of a show cause notice
or otherwise or has culminated in an order against the
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99petitioners in these writ petitions on the basis of the
provisions contained in Rule 96(10) of the CGST Rules, as
inserted by notification No.53/2018-CT dated 09-10-2018
w.e.f. 23-10-2017, will stand quashed;
iii. It is directed that no proceedings shall be taken to
recover any IGST that has been refunded to the petitioners
in these writ petitions by applying the provisions of Rule
96(10) of the CGST Rules for the period between
23-10-2017 and 08-10-2024;
iv. In cases where orders have been issued by the
Adjudicating Authority including on issues other than
those arising out of the application of Rule 96(10) of the
CGST Rules, the person aggrieved may file appeals against
such orders and on such issues other than those arising
out of the application of Rule 96(10) of the CGST Rules
within a period of two weeks from the date of receipt of a
certified copy of this judgment. Since these Writ Petitions
have been pending before this Court along with interim
orders of protection such appeals shall be deemed to have
2024:KER:79782
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100been filed on time provided they are filed within the time
permitted;
v. In cases where a show cause notice has been issued, on
issues other than those arising under Rule 96(10) of the
CGST Rules, the petitioners shall file their replies in
response to such notices within a period of two weeks
from the date of receipt of a certified copy of this judgment
and all issues other than those arising out of the
application of Rule 96(10) of the CGST Rules shall be
adjudicated by the proper officer.
Sd/-
GOPINATH P.
JUDGE
ats/AMG/DK
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101APPENDIX OF WP(C) 17447/2023
PETITIONER’S EXHIBITS
Exhibit P1 TRUE PHOTOCOPY OF THE GAZETTE NOTIFICATION
NO.53/2018- CENTRAL TAX DATED 09.10.2018Exhibit P2 TRUE PHOTOCOPY OF THE SHOW CAUSE NOTICE NO.
80/2022-23 (GST) DATED 10.01.2023
Exhibit P3 TRUE PHOTOCOPY OF THE IMPORTER EXPORTER CODE
CERTIFICATE DATED 26.09.2023 ISSUED BY THE
MINISTRY OF COMMERCE AND INDUSTRY,
GOVERNMENT OF INDIAExhibit P4 TRUE PHOTOCOPY OF THE GST REGISTRATION
CERTIFICATE DATED 01.07.2017Exhibit P5 TRUE COPY OF THE TAX INVOICE DATED
09.07.2018 RAISED AGAINST M/S FENOPLAST
LTD., TELANGANA AND INVOICE DATED 25.05.2018
RAISED AGAINST JAMNADAS INDUSTRIES, GUJARATExhibit P6 TRUE PHOTOCOPY OF THE INVOICE DATED
25.05.2018 RAISED AGAINST JAMNADAS
INDUSTRIES, GUJARATExhibit P7 TRUE PHOTOCOPY OF THE TAX INVOICE DATED
28.04.2018 RAISED BY THE PETITIONER ON M/S
COVALENT LABORATORIES (P) LTD.
Exhibit P8 TRUE PHOTO COPY OF THE MINUTES OF THE
MEETING FOR THE 30TH GST MEETING DATED
28.09.2018
Exhibit P9 TRUE PHOTO COPY OF NOTIFICATION NO. 54/2018-
CT DATED 09.10.2018
Exhibit P10 TRUE PHOTO COPY OF THE TAX INVOICE DATED
24.09.2018 RAISED BY THE PETITIONER
Exhibit P11 TRUE PHOT COPY OF THE TAX INVOICE DATED
30.06.2018 RAISED BY THE PETITIONER
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102
Exhibit P12 TRUE PHOTO COPY OF THE TAX INVOICE DATED
21.03.2018 RAISED BY THE PETITIONER
Exhibit P13 TRUE PHOTOCOPY OF THE LETTER DATED
17.11.2021 ISSUED BY DIRECTORATE GENERAL OF
GST INTELLIGENCE
Exhibit P14 TRUE PHOTOCOPY OF THE LETTER DATED
01.12.2021 SUBMITTED BY THE PETITIONER TO
THE DGGI
Exhibit P15 TRUE PHOTOCOPY OF THE IGST REFUND DETAILS
Exhibit P16 TRUE PHOTO COPY OF THE LETTER DATED
28.12.2022 SUBMITTED BY THE PETITIONER
BEFORE THE DGGI
Exhibit P17 TRUE PHOTO COPY OF THE STATEMENT DEPOSED BY
THE AUTHORIZED REPRESENTATIVE DATED
28.12.2022
Exhibit P18 TRUE PHOTO COPY OF THE INTERIM ORDERS
GRANTED BY THE HON’BLE HIGH COURT OF
KARNATAKA IN W.P.NO.43802/2019 (T-RES) AND
CONNECTED WRIT PETITIONS DATED 01.09.2021
Exhibit P19 TRUE PHOTOCOPY OF THE ORDER-IN-ORIGINAL NO.
04/GST/AC/2023-24 DATED 31.05.2023 ISSUED BY
THE 4TH RESPONDENT
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103
APPENDIX OF WP(C) 24230/2022
PETITIONER’S EXHIBITS
Exhibit P1 TRUE COPY OF CIRCULAR NO. 16 OF 2019 –
CUSTOMS DATED 17.06.2019.
Exhibit P2 TRUE COPY OF NOTIFICATION NO. 78 OF 2017
– CUSTOMS DATED 13.10.2017
Exhibit P2 (a) TRUE COPY OF NOTIFICATION NO. 33 OF 2018
-CUSTOMS DATED 23.03.2018
Exhibit P2 (b) TRUE COPY OF NOTIFICATION NO. 65 OF 2018
– CUSTOMS DATED 24.09.2018
Exhibit p2 (c) TRUE COPY OF NOTIFICATION NO. 9 OF 2019
-CUSTOMS DATED 25.03.2019
Exhibit p2 (d) TRUE COPY OF NOTIFICATION NO. 16 OF 2020
– CUSTOMS DATED 24.03.2020
Exhibit P2(e) TRUE COPY OF NOTIFICATION NO. 19 OF 2021
– CUSTOMS DATED 30.03.2021.
Exhibit P3 TRUE COPY OF NOTIFICATION NO. 48 OF 2017
DATED 18.10.2017
Exhibit P4 TRUE COPY OF NOTIFICATION NO. 40 OF 2017
– CENTRAL TAX (RATE) DATED 23.10.2017.
Exhibit P4(a) TRUE COPY OF NOTIFICATION NO. 41 OF 2017
– CENTRAL TAX (RATE) DATED 23.10.2017
Exhibit P5 TRUE COPY OF NOTIFICATION NO. 3 OF 2018
– CENTRAL TAX DATED 23.1.2018
Exhibit P6 TRUE COPY OF NOTIFICATION NO. 16 OF 2020
– CENTRAL TAX DATED 23.03.2020
Exhibit P7 TRUE COPY OF NOTICE DATED 16.11.2022
ISSUED BY 4TH RESPONDENT TO THE
PETITIONER
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104
Exhibit P7(a) TRUE COPY OF THE REPLY DATED 30.12.2021
TO EXT. P7 SUBMITTED BY PETITIONER TO
1ST RESPONDENT
Exhibit P7(b) TRUE COPY OF THE REPLY DATED 30.12.2021
TO EXT. P7 SUBMITTED BY PETITIONER TO
4TH RESPONDENT
Exhibit P8 TRUE COPY OF REQUEST DATED 11.05.2022
SUBMITTED BY PETITIONER BEFORE 1ST
RESPONDENT
Exhibit P8(a) TRUE COPY OF REQUEST DATED 11.05.2022
SUBMITTED BY PETITIONER BEFORE 1ST
RESPONDENT
Exhibit P9 TRUE COPY OF DEMAND NOTICE DATED
26.05.2022 ISSUED BY THE 1ST RESPONDENT
TO THE PETITIONER.
2024:KER:79782
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105
APPENDIX OF WP(C) 20442/2023
PETITIONER’S EXHIBITS
Exhibit-P1 TRUE COPY OF THE NOTIFICATION
NO.53/2018-CENTRAL TAX DATED 9.10.2018
ISSUED BY THE 4TH RESPONDENT.
Exhibit-P2 TRUE COPY OF THE 01 SHOW CAUSE NOTICE IN
FORM GST DRC NO.01/2022/GST(RFD) DATED
2.12.2021 ISSUED BY THE 1ST RESPONDENT.
Exhibit-P3 TRUE COPY OF THE REPLY DATED 30.12.2022
SUBMITTED BY THE PETITIONER BEFORE THE
1ST RESPONDENT.
Exhibit-P4 TRUE COPY OF THE ORDER NO.01/2023-24 GST
WITH DIN 20230658T10600555F5F DATED
1.6.2023 PASSED BY THE 1ST RESPONDENT.
Exhibit-P5 TRUE COPY OF THE INTERIM ORDERS GRANTED
BY THE HON’BLE HIGH COURT OF KARNATAKA
IN WP NO.43802/2019 [T-RES] AND
CONNECTED CASES DATED 1.9.2021.
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106
APPENDIX OF WP(C) 22051/2023
PETITIONER’S EXHIBITS
Exhibit-P1 TRUE COPY OF THE NOTIFICATION
NO.53/2018-CENTRAL TAX DATED 9.10.2018
ISSUED BY THE 4TH RESPONDENT.
Exhibit-P2 TRUE COPY OF THE DETAILS OF PURCHASE BY
IMPORT AND EXPORT FOR THE PERIOD 2017-
18, 2018-19 & 2021-22.
Exhibit-P3 TRUE COPY OF THE SHOW CAUSE NOTICE IN
FORM GST DRC 01 G.NO.GEXCOM/ADJN/GST/
GST/647/2023-CGST-DIV-QLN DATED
12.5.2023 ISSUED BY THE 1ST RESPONDENT
Exhibit-P4 TRUE COPY OF THE ORDER DATED 23.6.2023
IN WP (C) 20442/2023 OF THIS HON’BLE
COURT.
Exhibit- P5 TRUE COPY OF THE ORDER UNDER DIN-
20231258TH040038933E(71/202324 GST AC)
DATED 15.12.2023 ISSUED BY THE 1ST
RESPONDENT
Exhibit-P6 TRUE COPY OF THE ORDER DATED 14.12.2023
IN WPC 20442/2023 OF THIS HON’BLE COURT
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107
APPENDIX OF WP(C) 25969/2023
PETITIONER’S EXHIBITS
Exhibit P1 TRUE COPY OF THE COMMUNICATION DATED
17.11.2021 ISSUED BY THE 2ND RESPONDENT TO
THE PETITIONER
Exhibit P2 TRUE COPY OF THE REPLY DATED 13.12.2021
SUBMITTED BY THE PETITIONER TO THE 2ND
RESPONDENT
Exhibit P3 TRUE COPY OF THE CHALLAN DATED 25.02.2022
EVIDENCING PAYMENT OF ENTIRE IGST OF RS.
1,80,44,187/- BY THE PETITIONER
Exhibit P4 TRUE COPY OF THE REQUEST DATED 15.03.2022
SUBMITTED BY THE PETITIONER TO THE
COMMISSIONER OF CUSTOMS
Exhibit P5 TRUE COPY OF THE LETTER DATED 15.12.2022
SENT BY THE 3RD RESPONDENT TO THE PETITIONER
Exhibit P6 TRUE COPY OF THE CHALLAN DATED 03.01.2023
EVIDENCING PAYMENT OF INTEREST OF RS.
8,24,091/- BY THE PETITIONER
Exhibit P7 TRUE COPY OF THE REQUEST DATED 04.01.2023
SENT BY THE PETITIONER TO DEPUTY
COMMISSIONER CUSTOMS (APPG)
Exhibit P8 TRUE COPY OF THE LETTER DATED 13.02.2023
SENT BY THE PETITIONER TO THE COMMISSIONER
OF CUSTOMS
Exhibit P9 TRUE COPY OF THE ACKNOWLEDGMENT LETTER DATED
18.04.2023 SENT BY THE 3RD RESPONDENT
Exhibit P10 TRUE COPY OF THE LETTER DATED 18.06.2023
SENT BY THE 2ND RESPONDENT TO THE PETITIONER
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108
Exhibit P11 TRUE COPY OF THE LETTER DATED 20.07.2023
SENT BY THE 2ND RESPONDENT TO THE PETITIONER
Exhibit P12 TRUE COPY OF THE EXTRACT OF ALL THE
NOTIFICATIONS AMENDING RULE 96(10) OF CGST
RULES, 2017
Exhibit P13 TRUE COPY OF THE RELEVANT PARAGRAPHS OF THE
MINUTES OF THE 30TH GST COUNCIL MEETING HELD
ON 28TH SEPTEMBER 2018
Exhibit P14 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
17.01.2024 ISSUED BY THE DEPUTY
COMMISSIONER, TAX PAYER SERVICE DIVISION
STATE GOODS AND SERVICES TAX DEPARTMENT,
ALAPPUZHA
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109
APPENDIX OF WP(C) 26040/2023
PETITIONER’S EXHIBITS
Exhibit P1 TRUE COPY OF THE COMMUNICATION DATED
17.11.2021 ISSUED BY THE 2ND RESPONDENT
TO THE PETITIONER
Exhibit P2 TRUE COPY OF THE REPLY DATED 13.12.2021
SUBMITTED BY THE PETITIONER TO THE 2ND
RESPONDENT
Exhibit P3 TRUE COPY OF THE CHALLAN DATED
25.02.2022 EVIDENCING PAYMENT OF ENTIRE
IGST OF RS. 2,56,10,347/- BY THE
PETITIONER
Exhibit P4 TRUE COPY OF THE REQUEST DATED
15.03.2022 SUBMITTED BY THE PETITIONER
TO THE COMMISSIONER OF CUSTOMS
Exhibit P5 TRUE COPY OF THE LETTER DATED 15.12.2022
SENT BY THE 3RD RESPONDENT TO THE
PETITIONER
Exhibit P6 TRUE COPY OF THE CHALLAN DATED
03.01.2023 EVIDENCING PAYMENT OF
INTEREST OF RS. 20,59,832/- BY THE
PETITIONER
Exhibit P7 TRUE COPY OF THE REQUEST DATED
04.01.2023 SENT BY THE PETITIONER TO
DEPUTY COMMISSIONER CUSTOMS (APPG)
Exhibit P8 TRUE COPY OF THE LETTER DATED 13.02.2023
SENT BY THE PETITIONER TO THE
COMMISSIONER OF CUSTOMS
Exhibit P9 TRUE COPY OF THE ACKNOWLEDGMENT LETTER
DATED 20.04.2023 SENT BY THE 3RD
RESPONDENT TO THE PETITIONER.
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110
Exhibit P10 TRUE COPY OF THE LETTER DATED 18.06.2023
SENT BY THE 2ND RESPONDENT TO THE
PETITIONER
Exhibit P11 TRUE COPY OF THE LETTER DATED 20.07.2023
SENT BY THE 2ND RESPONDENT TO THE
PETITIONER
Exhibit P12 TRUE COPY OF THE EXTRACT OF ALL THE
NOTIFICATIONS AMENDING RULE 96(10) OF
CGST RULES, 2017
Exhibit P13 TRUE COPY OF THE RELEVANT PARAGRAPHS OF
THE MINUTES OF THE 30TH GST COUNCIL
MEETING HELD ON 28TH SEPTEMBER 2018
Exhibit P14 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
16.01.2024 ISSUED BY THE DEPUTY
COMMISSIONER, TAX PAYER SERVICE DIVISION
STATE GOODS AND SERVICES TAX DEPARTMENT,
ALAPPUZHA
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111
APPENDIX OF WP(C) 32103/2023
PETITIONER’S EXHIBITS
Exhibit P1 TRUE COPY OF NOTIFICATION NO. 52/2003-
CUSTOMS DT 31.3.2003
Exhibit P1(a) TRUE COPY OF NOTIFICATION NO79/2017-
CUSTOMS DT.13.10.2017
Exhibit P1(b) TRUE COPY OF NOTIFICATION NO78/2017-
CUSTOMS DT.13.10.2017
Exhibit P2 TRUE COPY OF NOTIFICATION NO33/2018-
CUSTOMS DT.23.3.2018
Exhibit P2(a) TRUE COPY OF NOTIFICATION NO 65/2018-
CUSTOMS DT.24.9.2018
Exhibit P2(b) TRUE COPY OF NOTIFICATION NO 9/2019-
CUSTOMS DT.25.3.2019
Exhibit P2(c) TRUE COPY OF NOTIFICATION NO 16/2020-
CUSTOMS DT.24.3.2020
Exhibit P2(d) TRUE COPY OF NOTIFICATION NO 19/2021-
CUSTOMS DT.30.3.2021
Exhibit P3 TRUE COPY OF NOTIFICATION NO 40/2017-
CENTRAL TAX (RATE) DT.23.10.2017
Exhibit P3(a) TRUE COPY OF NOTIFICATION NO 41/2017-
INTEGRATED TAX (RATE) DT.23.10.2017
Exhibit P3(b) TRUE COPY OF NOTIFICATION NO 48/2017
CENTRAL TAX DT.18.10.2017
Exhibit P4 TRUE COPY OF NOTIFICATION NO 3/2018
CENTRAL TAX DT.23.1.2018
Exhibit P5 TRUE COPY OF NOTIFICATION NO 53/2018
CENTRAL TAX DT.9.10.2018
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
112
Exhibit P5(a) TRUE COPY OF NOTIFICATION NO 54/2018
CENTRAL TAX DT.9.10.2018.
Exhibit P6 TRUE COPY OF NOTIFICATION NO 16/2020-
CENTRAL TAX DT.23.3.2020
Exhibit P7 TRUE COPY OF THE REPLY TO 1ST RESPONDENT
SUBMITTED BY THE PETITIONER, DT NILL
Exhibit P8 TRUE COPY OF THE REPLY TO 3RD RESPONDENT
SUBMITTED BY THE PETITIONER, DT
30.1.2023
Exhibit P9 TRUE COPY OF THE CERTIFICATE ISSUED BY
AUDITOR, DT 23.3.2023
Exhibit P9(a) TRUE COPY OF THE CERTIFICATE ISSUED BY
AUDITOR, DT 31.3.2023
Exhibit P10 TRUE COPY OF THE NOTICE ISSUED BY 2ND
RESPONDENT DT 28.4.2023
Exhibit P10(a) TRUE COPY OF THE REPLY TO EXHIBIT P10
NOTICE DT.16.5.2023
Exhibit P11 TRUE COPY OF THE NOTICE ISSUED BY 5TH
RESPONDENT DT.11.7.2023
Exhibit P12 TRUE COPY OF THE ORDERI IN
WP(C).NO.24230/2022 DT 23.6.2023 OF THIS
HON’BLE COURT
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
113
APPENDIX OF WP(C) 33125/2023
PETITIONER’S EXHIBITS
Exhibit P1 COPY OF NOTIFICATION NO. 54/2018-CENTAL
TAX ISSUED BY THE MINISTRY OF FINANCE ,
NEW DELHI DTD. 09-10-2018
Exhibit P2 COPYOF SHOW CAUSE NOTICE NO. 17/2022-23
GST/AC/DIV ISSUED BY THE 1ST RESPONDENT
DTD. 15-02-2023
Exhibit P3 COPY OF REPLY FILED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT DTD.
28-02-2023
Exhibit P4 COPY OF ADDITIONAL SUBMISSION SUBMITTED
BY THE PETITIONER DTD. 25-07-2023
Exhibit P5 COPY OF ORDER NO.
GEXCOM/ADJN/GST/241/2023-CGST-DIV-QLN/69
4/23 ISSUED BY THE 1ST RESPONDENT DTD.
14-08-2023
Exhibit P6 COPY OF CIRCULAR NO. 37/11/2018-GST
ISSUED BY THE MINISTRY OF FINANCE, NEW
DELHI DTD. 15-03-2018
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
114
APPENDIX OF WP(C) 39776/2023
PETITIONER’S EXHIBITS
Exhibit P1 TRUE COPY OF THE IMPUGNED ORDER DATED
07.06.2023 OF THE 5TH RESPONDENT
Exhibit P2 TRUE COPY OF THE NOTIFICATION
NO.75/2017-CENTRAL TAX DATED 29.12.2017
Exhibit P3 TRUE COPY OF THE NOTIFICATION NO. 79/17-
CUSTOMS DATED 13.10.2017
Exhibit 4 TRUE COPY OF NOTIFICATION NO. 3/2018 –
CENTRAL TAX DATED 23.01.2018
Exhibit P5 TRUE COPY OF NOTIFICATION NO. 39/2018-
CENTRAL TAX, DATED 04.09.2018
Exhibit P6 TRUE COPY OF NOTIFICATION NO. 53/2018-
CENTRAL TAX DATED 09.10.2018
Exhibit P7 TRUE COPY OF NOTIFICATION NO.54/2018-
CENTRAL TAX DATED 09.10.2018
Exhibit P8 TRUE COPY OF THE NOTIFICATION NO.16/2020
DATED 23.03.2020
Exhibit P9 TRUE COPY OF THE AUDIT REPORT ISSUED BY
THE 6TH RESPONDENT DATED 09.03.2022
Exhibit P10 TRUE COPY OF THE PETITIONER’S REPLY
DATED 05.04.2022 TO THE AUDIT REPORT
Exhibit P11 TRUE COPY OF THE SHOW CAUSE NO 05/2022-
23/GST/AC DATED 19.04.2022
Exhibit P12 TRUE COPY OF THE ADDENDUM TO THE SHOW
CAUSE NOTICE DATED 18.11.2022
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
115
Exhibit P13 TRUE COPY OF THE REPLY TO THE SCN DATED
13.07.2022
Exhibit 14 TRUE COPY OF THE ARGUMENT NOTES
SUBMITTED BY THE PETITIONER ON
12.08.2022 ALONG WITH THE RECORD OF
PERSONAL HEARING
Exhibit P15 TRUE COPY OF THE PETITIONER’S ARGUMENT
NOTES DATED 20.03.2023
Exhibit P16 TRUE COPY OF CIRCULAR NO 45/19/2018-GST
DATED 30.05.2018
Exhibit P17 TRUE COPY OF THE ORDER DATED 18.10.2023
IN WPC 17447 OF 2023
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
116
APPENDIX OF WP(C) 41106/2023
PETITIONER’S EXHIBITS
Exhibit P1 TRUE COPY OF NOTIFICATION NO. 79/2017
DATED 13/10/2017 ISSUED BY THE 4TH
RESPONDEN
Exhibit P2 TRUE COPY OF NOTIFICATION NO. 3/2018
DATED 23/01/2018 ISSUED BY THE 4TH
RESPONDENT
Exhibit P3 TRUE COPY OF NOTIFICATION NO. 53/2018
DATED 09/10/2018 ISSUED BY THE 4TH
RESPONDENT
Exhibit P4 TRUE COPY OF SHOW CAUSE NOTICE
NO.08/2022-23/GST(AC)DIV DATED
19/05/2022 DRC 02 ISSUED BY THE 1ST
RESPONDENT
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
117
APPENDIX OF WP(C) 42313/2023
PETITIONER’S EXHIBITS
Exhibit-P1 A TRUE COPY OF THIS NOTIFICATION BY
NOTIFICATION NO. 54/2018 – CENTRAL TAX
DTD. 9-10-2018
Exhibit-P2 TRUE COPY OF THE SHOW CAUSE NOTICE NO.
11/2022-23/GST(AC)/DIV DATED 25.07.2022
Exhibit-P3 TRUE COPY OF THE REPLY TO THE NOTICE TO
SHOW CAUSE DATED 1.8.2022
Exhibit-P4 TRUE COPY OF THE ORDER IN ORIGINAL NO.
09/2023-24 DATED 25.10.2023
Exhibit-P5 TRUE COPY OF THE CIRCULAR NO.
37/11/2018-GST DATED 15.3.2018.
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
118
APPENDIX OF WP(C) 42334/2023
PETITIONER’S EXHIBITS
Exhibit P1 COPY OF NOTIFICATION NO. 54/2018-
CENTRAL TAX DTD. 9-10-2018 ISSUED BY 2ND
RESPONDENT
Exhibit P2 COPY OF SHOW CAUSE NOTICE 10/2022-23
DTD. 24-06-2022 ISSUED BY THE 1ST
RESPONDENT
Exhibit P3 COPY OF REPLY DTD. 10-07-2022 SUBMITTED
BY THE PETITIONER
Exhibit P4 COPY OF ORDER IN ORIGINAL 54/2023-24 DTD
13-11-2023 ISSUED BY THE 1ST RESPONDENT
Exhibit P5 COPY OF CIRCULAR NO. 37/11/2018-GST DTD.
15-03-2018 ISSUED BY THE 2ND RESPONDENT
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
119
APPENDIX OF WP(C) 42356/2023
PETITIONER’S EXHIBITS
Exhibit P1 COPY OF NOTIFICATION NO.18/2015 –
CUSTOMS DATED 1.04.2015
Exhibit P2 COPY OF NOTIFICATION NUMBER 79/2017-
CUSTOMS DATED 13.10.2017
Exhibit P3 COPY OF THE REPLY DATED 07.11.2022 FILED
BY THE PETITIONER BEFORE THE 3RD
RESPONDENT
Exhibit P4 COPY OF THE ORDER IN ORIGINAL 36/2023-24
GST (AC) DATED 05.10.2023 PASSED BY THE
3RD RESPONDENT
Exhibit P5 COPY OF THE INTERIM ORDER DATED
23.06.2023 IN WPC 20442 /2023
Exhibit P5A COPY OF THE INTERIM ORDER DATED
7.12.2023 IN WPC 39776 /2023
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
120
APPENDIX OF WP(C) 42370/2023
PETITIONER’S EXHIBITS
Exhibit P1 COPY OF NOTIFICATION NO. 54/2018 –
CENTRAL TAX DTD. 9-10-2018 ISSUED BY THE
2ND RESPONDENT
Exhibit P2 COPY OF REPLY TO NOTICE SUBMITTED BYTHE
PETITIONER DTD. 03-03-2022
Exhibit P3 COPY OF ORDER IN ORIGINAL 08/2023-24-GST
DTD 25-10-2023 ISSUED BY THE 1ST
RESPONDENT
Exhibit P4 COPY OF CIRCULAR NO. 37/11/2018-GST DTD.
15-03-2018 ISSUED BY THE 2ND RESPONDENT
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
121
APPENDIX OF WP(C) 42395/2023
PETITIONER’S EXHIBITS
Exhibit P1 COPY OF NOTIFICATION NO.18/2015 –
CUSTOMS DATED 01.04.2015
Exhibit P2 COPY OF NOTIFICATION NUMBER 79/2017-
CUSTOMS DATED 13.10.2017
Exhibit P3 COPY OF THE REPLY DATED 31.07.2023 FILED
BY THE PETITIONER BEFORE THE 3RD
RESPONDENT
Exhibit P4 COPY OF THE ORDER IN ORIGINAL 33/2023-24
GST (AC) DATED 12.09.2023 PASSED BY THE
3RD RESPONDENT
Exhibit P5 COPY OF THE INTERIM ORDER DATED
23.06.2023 IN WPC 20442 /2023
Exhibit P5A COPY OF THE INTERIM ORDER DATED
07.12.2023 IN WPC 39776 /2023
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
122
APPENDIX OF WP(C) 42717/2023
PETITIONER’S EXHIBITS
Exhibit P1 COPY OF NOTIFICATION NO. 54/2018 –
CENTRAL TAX DTD. 9-10-2018 ISSUED BY THE
2ND RESPONDENT
Exhibit P2 COPY OF SHOW CAUSE NOTICE 05/2023-24
DTD. 12-09-2023 ISSUED BY THE 1ST
RESPONDENT
Exhibit P3 COPY OF REPLY DTD. 26-09-2023 SUBMITTED
BY THE PETITIONER
Exhibit P4 COPY OF ORDER IN ORIGINAL 65/2023-24 GST
DTD. 01-12-2023 ISSUED BY THE 1ST
RESPONDENT
Exhibit P5 COPY OF CIRCULAR NO 37/11/2018-GST DTD.
15-03-2018 ISSUED BY THE 2ND RESPONDENT
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
123
APPENDIX OF WP(C) 43142/2023
PETITIONER’S EXHIBITS
Exhibit P1 TRUE COPY OF THE ABOVE NOTIFICATION
NO.53/2018-CENTRAL TAX DATED 09.10.2018
Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE SCN
NO. 22/2023-24 GST(TRU)-ADD DATED
19.09.2023 ISSUED BY THE 2ND RESPONDENT
ALONG WITH ANNEXURES
Exhibit P3 TRUE COPY OF THE ORDER DATED 23.06.2023
IN WP (C) 20442/20 23
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
124
APPENDIX OF WP(C) 44146/2023
PETITIONER’S EXHIBITS
Exhibit P1 COPY OF NOTIFICATION NO. 54/18 – CENTRAL
TAX ISSUED BY GOVERNMENT OF INDIA DTD.
09-10-2018
Exhibit P2 COPY OF SHOW CAUSE NOTICE UNDER SECTION
74 IN FORM DRC 01 ISSUED BY THE DEPUTY
DIRECTOR OF GST, THIRUVANANTHAPURAM
DTD.05-12-2022
Exhibit P3 COPY OF REPLY FILED BY THE PETITIONER
DTD. 22-02-2023
Exhibit P4 COPY OF ORDER UNDER SECTION 74 IN FORM
DRC-07 ISSUED BY THE 1ST RESPONDENT
DTD., 03-11-2023
Exhibit P5 COPY OF CIRCULAR NO. 37/11/GST ISSUED BY
THE GOVERNMENT OF INDIA DTD. 15-03-2018
Exhibit P6 COPY OF ORDER IN WPC NO. 33125/2023 OF
THIS HON’BLE COURT DTD. 14-12-2023
Exhibit P7 COPY OF ORDER IN WPC NO. 42258/2023 OF
THIS HON’BLE COURT DTD. 15-12-2023
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
125
APPENDIX OF WP(C) 148/2024
PETITIONER’S EXHIBITS
Exhibit P1 TRUE COPY OF THE IMPUGNED ORDER IN ORIGINAL
NO: 10/2023-24 GST (AC) DATED 05.06.2023
Exhibit P2 TRUE COPY OF THE NOTIFICATION NO.75/2017-
CENTRAL TAX DATED 29.12.2017
Exhibit P3 TRUE COPY OF THE NOTIFICATION NO. 79/17-
CUSTOMS DATED 13.10.2017
Exhibit P4 TRUE COPY OF NOTIFICATION NO. 3/2018 –
CENTRAL TAX DATED 23.01.2018
Exhibit P5 TRUE COPY OF NOTIFICATION NO. 39/2018-
CENTRAL TAX, DATED 04.09.2018
Exhibit P6 TRUE COPY OF NOTIFICATION NO. 53/2018- CT
DATED 09.10.2018
Exhibit P7 TRUE COPY OF NOTIFICATION NO.54/2018-CT
DATED 09.10.2018
Exhibit P8 TRUE COPY NOTIFICATION NO.16/2020 DATED
23.03.2020
Exhibit P9 TRUE COPY OF THE NOTICE DATED 08.10.2021
ISSUED IN FORM GST-ADT-01
Exhibit P10 TRUE COPY OF THE LETTER DATED 07.01.2022
ISSUED BY THE 7TH RESPONDENT
Exhibit P11 TRUE COPY OF THE FINAL AUDIT REPORT ISSUED
BY THE 6TH RESPONDENT
Exhibit P12 TRUE COPY OF THE REPLY FURNISHED BY THE
PETITIONER ON 07.04.2022 BEFORE THE 7TH
RESPONDENT.
Exhibit P13 TRUE COPY OF THE SHOW CAUSE NOTICE 01/2022-
23/GST/AC DATED 13.04.2022
Exhibit P14 TRUE COPY OF THE LETTER DATED 30.06.2022
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
126
Exhibit P15 TRUE COPY OF THE LETTER DATED 13.07.2022
FURNISHED BEFORE THE 5TH RESPONDENT
Exhibit P16 TRUE COPY OF THE RECORD OF PERSONAL HEARING
DATED 12.08.2022
Exhibit P17 TRUE COPY OF THE ADDITIONAL REPLY DATED
12.08.2022 BEFORE THE 5TH RESPONDENT
Exhibit P18 TRUE COPY OF THE ARGUMENT NOTE DATED
12.08.2022
Exhibit P19 TRUE COPY OF THE REPLY DATED 20.10.2022
Exhibit P20 TRUE COPY OF THE NOTICE DATED 03.03.2023
ISSUED BY THE OFFICE OF THE 5TH RESPONDENT
Exhibit P21 TRUE COPY OF THE RECORD OF PERSONAL HEARING
DATED 10.03.2023
Exhibit P22 TRUE COPY OF THE ADDITIONAL REPLY DATED
20.03.2023
Exhibit P22A TRUE COPY OF THE OFFICE ORDER NO 06/2023
DATED 31.05.2023 EVIDENCING THE FACTUM THAT
THE 5TH RESPONDENT, HAD DEMITTED OFFICE
Exhibit P23 TRUE COPY OF CIRCULAR NO 45/19/2018-GST
DATED 30.05.2018
Exhibit P24 TRUE COPY OF NOTIFICATION NO 9/2023 DATED
31.03.2023 ISSUED BY THE 1ST RESPONDENT.
Exhibit P25 TRUE COPY OF THE INTERIM ORDER DATED
15.12.2023 AND 07.12.2023 GRANTED BY THIS
HON’BLE COURT IN WPC 42356 OF 2023 AND WPC
39776 OF 2023
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
127
APPENDIX OF WP(C) 3065/2024
PETITIONER’S EXHIBITS
Exhibit P1 A TRUE COPY OF THE SCN DATED 09.10.2023
Exhibit P2 TRUE COPY OF THE NOTIFICATION
NO.75/2017-CENTRAL TAX DATED 29.12.2017
Exhibit P3 TRUE COPY OF THE NOTIFICATION NO. 79/17-
CUSTOMS DATED 13.10.2017
Exhibit P4 TRUE COPY OF THE NOTIFICATION NO. 3/2018
– CENTRAL TAX DATED 23.01.2018
Exhibit P5 TRUE COPY OF NOTIFICATION NO. 39/2018-
CENTRAL TAX, DATED 04.09.2018
Exhibit P6 TRUE COPY OF NOTIFICATION NO. 53/2018-
CT DATED 09.10.2018
Exhibit P7 TRUE COPY NOTIFICATION NO.54/2018-CT
DATED 09.10.2018
Exhibit P8 TRUE COPY NOTIFICATION NO.16/2020 DATED
23.03.2020
Exhibit P9 A TRUE COPY OF THE LETTER BY THE
PETITIONER DATED 15.01.2024
Exhibit P10 TRUE COPY OF CIRCULAR NO 45/19/2018-GST
DATED 30.05.2018
Exhibit P11 A TRUE COPY OF THE INTERIM ORDERS DATED
20.12.2023, 15.12.2023 AND 07.12.2023
GRANTED BY THIS HON’BLE COURT IN WPC
43142 OF 2023, WPC 42356 OF 2023 AND WPC
39776 OF 2023.
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
128
APPENDIX OF WP(C) 3124/2024
PETITIONER’S EXHIBITS
Exhibit P1 A TRUE COPY OF THE SCN DATED 09.10.2023
ISSUED BY THE 4TH RESPONDENT
Exhibit P2 TRUE COPY OF THE NOTIFICATION
NO.75/2017-CENTRAL TAX DATED 29.12.2017
Exhibit P3 TRUE COPY OF THE NOTIFICATION NO. 79/17-
CUSTOMS DATED 13.10.2017
Exhibit P4 TRUE COPY OF THE NOTIFICATION NO. 3/2018
-CENTRAL TAX DATED 23.01.2018
Exhibit P5 TRUE COPY OF NOTIFICATION NO. 39/2018-
CENTRAL TAX, DATED 04.09.2018
Exhibit P6 TRUE COPY OF NOTIFICATION NO. 53/2018-
CT DATED 09.10.2018
Exhibit P7 TRUE COPY NOTIFICATION NO.54/2018-CT
DATED 09.10.2018
Exhibit P8 TRUE COPY NOTIFICATION NO.16/2020 DATED
23.03.2020
Exhibit P9 A TRUE COPY OF THE LETTER DATED
05.04.2022 BY THE 5TH RESPONDENT
Exhibit P10 A TRUE COPY OF THE LETTER DATED
17.01.2024
Exhibit P11 TRUE COPY OF CIRCULAR NO 45/19/2018-GST
DATED 30.05.2018
Exhibit P12 A TRUE COPY OF THE INTERIM ORDERS DATED
20.12.2023, 15.12.2023 AND 07.12.2023
GRANTED BY THIS HON’BLE COURT IN WPC
43142 OF 2023, WPC 42356 OF 2023 AND WPC
39776 OF 2023
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
129
APPENDIX OF WP(C) 3250/2024
PETITIONER’S EXHIBITS
Exhibit P1 TRUE COPY OF THE IMPUGNED ORDER DATED
05.06.2023 OF THE 5TH RESPONDENT
Exhibit P2 TRUE COPY OF THE NOTIFICATION
NO.75/2017-CENTRAL TAX DATED 29.12.2017
Exhibit P3 TRUE COPY OF THE NOTIFICATION NO. 79/17-
CUSTOMS DATED 13.10.2017
Exhibit P4 TRUE COPY OF THE NOTIFICATION NO. 3/2018
– CENTRAL TAX DATED 23.01.2018
Exhibit P5 TRUE COPY OF NOTIFICATION NO. 39/2018-
CENTRAL TAX, DATED 04.09.2018
Exhibit P6 TRUE COPY OF NOTIFICATION NO. 53/2018-
CT DATED 09.10.2018
Exhibit P7 TRUE COPY NOTIFICATION NO.54/2018-CT
DATED 09.10.2018
Exhibit P8 TRUE COPY NOTIFICATION NO.16/2020 DATED
23.03.2020
Exhibit P9 TRUE COPY OF THE NOTICE DATED 08.10.2021
ISSUED BY THE 7TH RESPONDENT IN FORM
GST-ADT-01
Exhibit P10 TRUE COPY OF THE LETTER DATED 07.01.2022
ISSUED BY THE 7TH RESPONDENT
Exhibit P11 TRUE COPY OF THE FINAL AUDIT REPORT
ISSUED BY THE 6TH RESPONDENT
Exhibit P12 TRUE COPY OF THE REPLY DATED 05.04.2022
Exhibit P13 TRUE COPY OF THE SHOW CAUSE NOTICE NO.
4/2022-23/GST/AC DATED 13.04.2022
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
130
Exhibit P14 TRUE COPY OF THE LETTER DATED 30.06.2022
Exhibit P15 TRUE COPY OF THE LETTER DATED 13.07.2022
FURNISHED BEFORE THE 5TH RESPONDENT
Exhibit P16 TRUE COPY OF THE RECORD OF PERSONAL
HEARING DATED 12.08.2022
Exhibit P17 TRUE COPY OF ADDITIONAL REPLY DATED
12.08.2022 BEFORE THE 5TH RESPONDENT
Exhibit P18 TRUE COPY OF THE ARGUMENT NOTE DATED
12.08.2022
Exhibit P19 TRUE COPY OF THE REPLY DATED 20.10.2022
Exhibit P20 TRUE COPY OF THE NOTICE DATED 03.03.2023
ISSUED BY THE OFFICE OF THE 5TH
RESPONDENT
Exhibit P21 TRUE COPY OF THE RECORD OF PERSONAL
HEARING DATED 10.03.2023
Exhibit P22 TRUE COPY OF THE ADDITIONAL REPLY DATED
20.03.2023
Exhibit P22A TRUE COPY OF THE OFFICE ORDER NO 06/2023
DATED 31.05.2023 EVIDENCING THE FACTUM
THAT THE 5TH RESPONDENT, MR PRADHEEP
KUMAR A IRS HAD DEMITTED OFFICE
Exhibit P23 TRUE COPY OF CIRCULAR NO 45/19/2018-GST
DATED 30.05.2018
Exhibit P24 TRUE COPY OF NOTIFICATION NO 9/2023
DATED 31.03.2023 ISSUED BY THE 1ST
RESPONDENT
Exhibit P25(Colly) TRUE COPY OF THE INTERIM ORDER DATED
09.01.2024 AND 15.12.2023 GRANTED BY
THIS HON’BLE COURT IN WPC148 OF 2024 AND
WPC 42356 OF 2023 RESPECTIVELY
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
131
APPENDIX OF WP(C) 3503/2024
PETITIONER’S EXHIBITS
Exhibit P1 TRUE COPY OF THE IMPUGNED ORDER DATED
05.06.2023 OF THE 5TH RESPONDENT
Exhibit P2 TRUE COPY OF THE NOTIFICATION
NO.75/2017-CENTRAL TAX DATED 29.12.2017
Exhibit P3 TRUE COPY OF THE NOTIFICATION NO. 79/17-
CUSTOMS DATED 13.10.2017
Exhibit P4 TRUE COPY OF THE NOTIFICATION NO. 3/2018
– CENTRAL TAX DATED 23.01.2018
Exhibit P5 TRUE COPY OF NOTIFICATION NO. 39/2018-
CENTRAL TAX, DATED 04.09.2018
Exhibit P6 TRUE COPY OF NOTIFICATION NO. 53/2018-
CT DATED 09.10.2018
Exhibit P7 TRUE COPY NOTIFICATION NO.54/2018-CT
DATED 09.10.2018
Exhibit P8 TRUE COPY NOTIFICATION NO.16/2020 DATED
23.03.2020
Exhibit P9 TRUE COPY OF THE NOTICE DATED 08.10.2021
ISSUED BY THE 7TH RESPONDENT IN FORM
GST-ADT-01
Exhibit P10 TRUE COPY OF THE LETTER DATED 05.01.2022
ISSUED BY THE 7TH RESPONDENT
Exhibit P11 TRUE COPY OF THE FINAL AUDIT REPORT
ISSUED BY THE 6TH RESPONDENT
Exhibit P12 TRUE COPY OF THE REPLY DATED 07.04.2022
Exhibit P13 TRUE COPY OF THE SHOW CAUSE NOTICE
03/2022-23/GST/AC DATED 13.04.2022
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
132
Exhibit P14 TRUE COPY OF THE LETTER DATED 30.06.2022
Exhibit P15 TRUE COPY OF THE LETTER DATED 13.07.2022
FURNISHED BEFORE THE 5TH RESPONDENT
Exhibit P16 TRUE COPY OF THE RECORD OF PERSONAL
HEARING DATED 12.08.2022
Exhibit P17 TRUE COPY OF THE ADDITIONAL REPLY DATED
12.08.2022 BEFORE THE 5TH RESPONDENT
Exhibit P18 TRUE COPY OF THE ARGUMENT NOTE DATED
12.08.2022
Exhibit P19 TRUE COPY OF THE REPLY DATED 20.10.2022
Exhibit P20 TRUE COPY OF THE NOTICE DATED 03.03.2023
ISSUED BY THE OFFICE OF THE 5TH
RESPONDENT
Exhibit P21 TRUE COPY OF THE RECORD OF PERSONAL
HEARING DATED 10.03.2023
Exhibit P22 TRUE COPY OF THE ADDITIONAL REPLY DATED
20.03.2023
Exhibit P22A TRUE COPY OF THE OFFICE ORDER NO 06/2023
DATED 31.05.2023 EVIDENCING THE FACTUM
THAT THE 5TH RESPONDENT, MR PRADHEEP
KUMAR A IRS HAD DEMITTED OFFICE
Exhibit P23 TRUE COPY OF CIRCULAR NO 45/19/2018-GST
DATED 30.05.2018
Exhibit P24 TRUE COPY OF NOTIFICATION NO 9/2023
DATED 31.03.2023 ISSUED BY THE 1ST
RESPONDENT
Exhibit P25 TRUE COPY OF THE INTERIM ORDER DATED
15.12.2023 AND 07.12.2023 GRANTED BY
THIS HON’BLE COURT IN WPC 42356 OF 2023
AND WPC 39776 OF 2023
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
133
APPENDIX OF WP(C) 4389/2024
PETITIONER’S EXHIBITS
Exhibit P1 A TRUE COPY OF THE SHOW CAUSE NOTICE
ISSUED BY THE 1ST RESPONDENT DATED
1.8.2023.
Exhibit P2 TRUE COPY OF REPLY FILED BY THE
PETITIONER DATED 10.11.2023 BEFORE THE
2ND RESPONDENT ALONG WITH RELEVANT
NOTIFICATION.
Exhibit P3 TRUE COPY OF ADDITIONAL REPLY FILED BY
THE PETITIONER ALONG WITH ANNEXURES
Exhibit P4 TRUE COPY OF ORDER-IN-ORIGINAL NO. 27/
2023-24 (GST) ADC DATED 8.1.2024
2024:KER:79782
WP(C)Nos.17447/2023 and Conn.Cases
134
APPENDIX OF WP(C) 5412/2024
PETITIONER’S EXHIBITS
Exhibit P1 TRUE COPY OF THE IMPUGNED ORDER IN
ORIGINAL NO 45/2023-24/GST (AC) DATED
27.10.2023
Exhibit P2 TRUE COPY OF THE NOTIFICATION
NO.75/2017-CENTRAL TAX DATED 29.12.2017
Exhibit P3 TRUE COPY OF THE NOTIFICATION NO. 79/17-
CUSTOMS DATED 13.10.2017
Exhibit P4 TRUE COPY OF NOTIFICATION NO. 3/2018 –
CENTRAL TAX DATED 23.01.2018
Exhibit P5 TRUE COPY OF NOTIFICATION NO. 39/2018-
CENTRAL TAX, DATED 04.09.2018
Exhibit P6 TRUE COPY OF NOTIFICATION NO. 53/2018-
CT DATED 09.10.2018
Exhibit P7 TRUE COPY NOTIFICATION NO.54/2018-CT
DATED 09.10.2018
Exhibit P8 TRUE COPY NOTIFICATION NO.16/2020 DATED
23.03.2020
Exhibit P9 TRUE COPY OF THE NOTICE DATED 30.12.2022
ISSUED IN FORM GST-ADT-01
Exhibit P10 TRUE COPY OF THE LETTER DATED 03.04.2023
ISSUED BY THE 7TH RESPONDENT
Exhibit P11 TRUE COPY OF THE FINAL AUDIT REPORT
ISSUED BY THE 6TH RESPONDENT
Exhibit P12 TRUE COPY OF THE SHOW CAUSE NOTICE NO.
10/2023- 24/GST/AC DATED 04.07.2023
Exhibit P13 TRUE COPY OF THE REPLY LETTER DATED
04.10.2023
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Exhibit 14 TRUE COPY OF THE RECORD OF PERSONAL
HEARING DATED 04.10.2023
Exhibit P15 TRUE COPY OF CIRCULAR NO 45/19/2018-GST
DATED 30.05.2018
Exhibit P16 TRUE COPY OF NOTIFICATION NO 9/2023
DATED 31.03.2023 ISSUED BY THE 1ST
RESPONDENT
Exhibit 17 TRUE COPY OF THE INTERIM ORDER DATED
01.02.2024 AND 15.12.2023 GRANTED BY
THIS HON’BLE COURT IN WPC3503 OF 2024
AND WPC 42356 OF 2023
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APPENDIX OF WP(C) 6653/2024
PETITIONER’S EXHIBITS
Exhibit P1 TRUE COPY OF THE FINAL AUDIT REPORT DATED
06.08.2021
Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE
NO.01/2022-23- GST (HQ AUDIT), DATED
13.01.2023 ISSUED TO THE PETITIONER BY THE
RESPONDENT.
Exhibit P3 TRUE COPY OF REPLY DATED 27.04.2023
SUBMITTED BY THE PETITIONER BEFORE THE
RESPONDENT.
Exhibit P4 TRUE COPY OF ORDER DATED 20.11.2023 ISSUED
BY THE RESPONDENT
Exhibit P5 TRUE COPY OF NOTIFICATION 79/2017 – CUSTOMS,
DATED 13.10.2017
Exhibit P6 TRUE COPY OF NOTIFICATION NO. 3/2018 –
CENTRAL TAX DATED 23.01.2018
Exhibit P7 TRUE COPY OF THE NOTIFICATION NO. 39/2018-
CENTRAL TAX DATED 04.09.2018
Exhibit P8 TRUE COPY OF NOTIFICATION 53/2018 – CENTRAL
TAX, DATED 09.10.2018
Exhibit P9 TRUE COPY OF NOTIFICATION 54/2018 – CENTRAL
TAX, DATED 09.10.2018
Exhibit P10 TRUE COPY OF NOTIFICATION NO. 16/2020 –
CENTRAL TAX DATED 23.03.2020
Exhibit P11 TRUE COPY OF CIRCULAR 45/19/2018-GST DATED
30.05.2018
Exhibit P12 TRUE COPY OF CBIC CIRCULAR NO. 125/44/2019-
GST,DATED 18.11.2019
Exhibit P13 TRUE COPY OF NOTIFICATION NO. 37/2017 – CT
DATED 04.10.2017
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APPENDIX OF WP(C) 9516/2024
PETITIONER’S EXHIBITS
Exhibit P1 TRUE COPY OF THE IMPUGNED ORDER DATED
28.11.2023 OF THE 5TH RESPONDENT
Exhibit P2 TRUE COPY OF THE NOTIFICATION NO.75/2017-
CENTRAL TAX DATED 29.12.2017
Exhibit P3 TRUE COPY OF THE NOTIFICATION NO. 79/17-
CUSTOMS DATED 13.10.2017
Exhibit P4 TRUE COPY OF THE NOTIFICATION NO. 3/2018 –
CENTRAL TAX DATED 23.01.2018
Exhibit P5 TRUE COPY OF NOTIFICATION NO. 39/2018-
CENTRAL TAX, DATED 04.09.2018
Exhibit P6 TRUE COPY OF NOTIFICATION NO. 53/2018- CT
DATED 09.10.2018
Exhibit P7 TRUE COPY NOTIFICATION NO.54/2018-CT DATED
09.10.2018
Exhibit P8 TRUE COPY OF NOTIFICATION NO.16/2020 DATED
23.03.2020
Exhibit P9 A TRUE COPY OF THE SHOW CAUSE NOTICE NO.
09/2022-23/GST(AC)/DIV DATED 22.06.2022
Exhibit P10 TRUE COPY OF THE LETTER DATED 20.11.2023
FURNISHED BEFORE THE 5TH RESPONDENT
Exhibit P11 TRUE COPY OF CIRCULAR NO 45/19/2018-GST
DATED 30.05.2018
Exhibit P12 TRUE COPY OF NOTIFICATION NO 9/2023 DATED
31.03.2023 ISSUED BY THE 1ST RESPONDENT
Exhibit P13 TRUE COPY OF THE INTERIM ORDER DATED
01.02.2024 OF THIS HON’BLE COURT IN WPC 3503
OF 2024
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APPENDIX OF WP(C) 20672/2024
PETITIONER’S EXHIBITS
Exhibit P1 TRUE COPY OF THE NOTICE NO.
32AABCN026441ZX/2018-19 DATED 17.12.2020.
Exhibit P2 TRUE COPY OF THE PETITIONER’S REPLY DATED
11.01.2021.
Exhibit P3 TRUE COPY OF THE FORM GST DRC-01A NOTICE
DATED 20.10.2022
Exhibit P4 TRUE COPY OF THE PETITIONER’S LETTER DATED
2.11.2022
Exhibit P5 TRUE COPY OF THE REVISED NOTICE DATED
09.12.2022 IN FORM GST DRC-01A.
Exhibit P6 TRUE COPY OF THE PETITIONER’S REPLY DATED
25.01.2023.
Exhibit P7 TRUE COPY OF THE SCN NO.
SCN/32AABCN0264H1ZX/2018-19 & 2019-20 DATED
05.12.2023.
Exhibit P8 TRUE COPY OF THE PETITIONER’S LETTER DATED
15.01.2024
Exhibit P9 TRUE COPY OF THE LETTER FROM DGGI TO THE
COMMISSIONER OF CUSTOMS DATED 14.01.2022
Exhibit P10 TRUE COPY OF THE JUDGMENT DATED 02.02.2024
PASSED BY THIS HON’BLE COURT IN WP(C) NO.
4141 OF 2024.
Exhibit P11 TRUE COPY OF THE JUDGMENT DATED 14.02.2024
IN WA NO. 208 OF 2024 PASSED BY THIS HON’BLE
COURT.
Exhibit P12 TRUE COPY OF THE PETITIONER’S REQUEST LETTER
DATED 22.02.2024 SUBMITTED TO THE 1ST
RESPONDENT.
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Exhibit P13 TRUE COPY OF THE LETTER NO. TPS/ALPS/2023-
24/IGST REFUND DATED 14.05.2024 ISSUED BY
THE 1ST RESPONDENT
Exhibit P14 TRUE COPY OF THE FIRST PAGE BILL OF ENTRY
NO. 9250959 DATED 20.10.2020.
Exhibit P15 TRUE COPY OF THE FIRST PAGE BILL OF ENTRY
NO. 5309512 DATED 04.09.2021
Exhibit P16 TRUE COPY OF THE FIRST PAGE BILL OF ENTRY
NO. 6102560 DATED 02.11.2021
Exhibit P17 TRUE COPY OF THE FIRST PAGE BILL OF ENTRY
NO. 6372336 DATED 23.11.2021.
Exhibit P18 TRUE COPY OF THE FIRST PAGE BILL OF ENTRY
NO. 8251946 DATED 13.04.2022
Exhibit P19 TRUE COPY OF THE FIRST PAGE BILL OF ENTRY
NO. 7275164 DATED 09.08.2023.
Exhibit P20 TRUE COPY OF THE LETTER NO. TPS/ALPS/2023-
24/IGST REFUND DATED 30.05.2024 ISSUED BY
THE 1ST RESPONDENT TO THE PETITIONER
Exhibit P21 TRUE COPY OF THE PETITIONER’S LETTER DATED
05.06.2024 SUBMITTED TO THE 1ST RESPONDENT
Exhibit P22 TRUE COPY OF THE INTERIM ORDER DATED
09.08.2023 IN WRIT PETITION (CIVIL) NO.
25969 OF 2023 PASSED BY THIS HON’BLE COURT
Exhibit P23 TRUE COPY OF THE INTERIM ORDER DATED
04.06.2024 IN WRIT PETITION (CIVIL) NO.
25969 OF 2023 PASSED BY THIS HON’BLE COURT.
2024:KER:79782
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APPENDIX OF WP(C) 21909/2024
PETITIONER’S EXHIBITS
Exhibit P1 COPY OF NOTIFICATION NO.18/2015 – CUSTOMS
DATED 01.04.2015
Exhibit P2 COPY OF NOTIFICATION NUMBER 79/2017-
CUSTOMS DATED 13.10.2017
Exhibit P3 A COPY OF THE REPLY DATED 09.01.2024 FILED
BY THE PETITIONER BEFORE THE 3RD
RESPONDENT
Exhibit P4 A COPY OF THE ORDER IN ORIGINAL 07/2023-
24/GST(DC) DATED 18.03.2024 PASSED BY THE
3RD RESPONDENT
Exhibit P5 COPY OF THE INTERIM ORDER DATED 23.06.2023
DATED 23.06.2023 IN WPC 20442 /2023
Exhibit P5 A COPY OF THE INTERIM ORDER DATED 07.12.2023
IN WPC 39776 /2023
2024:KER:79782
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APPENDIX OF WP(C) 25134/2024
PETITIONER’S EXHIBITS
Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE NO.
04/2024-25/GST/AC DATED 17.05.2024
Exhibit P2 TRUE COPY OF ORDER DATED 20.02.2024 IN
WPC 6653/2024
Exhibit P3 TRUE COPY OF NOTIFICATION 79/2017 –
CUSTOMS, DATED 13.10.2017
Exhibit P4 TRUE COPY OF NOTIFICATION NO. 3/2018 –
CENTRAL TAX DATED 23.01.2018
Exhibit P5 TRUE COPY OF THE NOTIFICATION NO.
39/2018- CENTRAL TAX DATED 04.09.2018
Exhibit P6 TRUE COPY OF NOTIFICATION 53/2018 –
CENTRAL TAX, DATED 09.10.2018
Exhibit P7 TRUE COPY OF NOTIFICATION 54/2018 –
CENTRAL TAX, DATED 09.10.2018
Exhibit P8 TRUE COPY OF NOTIFICATION NO. 16/2020 –
CENTRAL TAX DATED 23.03.2020
Exhibit P9 TRUE COPY OF CIRCULAR 45/19/2018-GST
DATED 30.05.2018
Exhibit P10 TRUE COPY OF CBIC CIRCULAR NO.
125/44/2019-GST,DATED 18.11.2019
Exhibit P11 TRUE COPY OF NOTIFICATION NO. 37/2017 –
CT DATED 04.10.2017
Exhibit P12 THE TRUE COPY OF DRC- 03 DATED
17.03.2020.