Disposed

Jaison Geevarghese Oommen v. the Superintendent

Kerala HC6 Nov 2023WP(C)/36404/2023

Case brief

AI extract

What is this about?

The High Court of Kerala disposed of four connected writ petitions challenging tax proceedings. The court granted liberty to the petitioner to pursue appropriate legal remedies concerning his eligibility for input tax credit.

What did the court decide?

Liberty granted to the petitioner to take recourse to appropriate proceedings as may be available under the law regarding his eligibility for input tax credit.

Jaison Geevarghese Oommen Vs the Superintendent — GST and Indirect Tax | Kerala HC (2023)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

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MONDAY, THE 6^TH DAY OF NOVEMBER 2023 / 15TH KARTHIKA, 1945 WP(C) NO. 36404 OF 2023

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PETITIONER/S:

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JAISON GEEVARGHESE OOMMEN AGED 49 YEARS PROPRIETOR, M/S. ST. MARY'S CASHEW FACTORY PUTHOOR, KOLLAM, PIN - 691507

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BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON

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RESPONDENT/S:

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1 THE SUPERINTENDENT CENTRAL GOODS & SERVICES TAX, KOTTARAKKARA RANGE, KOTTARAKKARA, KOLLAM DISTRICT, PIN - 691506

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2 M/S. DEENA CASHEW COMPANY CHERUVAKKAL P.O, ELAMADU, KOLLAM, PIN - 691533

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3 THE COMMISSIONER OF CENTRAL TAX & EXCISE GPO LANE, PALAYAM, THIRUVANANTHAPURAM, PIN - 695001

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4 THE COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002

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5 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001

¶14

W.P.(C) No.36404, 36492, 36515 & 36553/2023

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6 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001

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OTHER PRESENT:

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RESHMITA RAMACHANDRAN-GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.11.2023, ALONG WITH WP(C).36492/2023, 36515/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶20

W.P.(C) No.36404, 36492, 36515 & 36553/2023

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶23

PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

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MONDAY, THE 6^TH DAY OF NOVEMBER 2023 / 15TH KARTHIKA, 1945

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WP(C) NO. 36492 OF 2023

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PETITIONER/S:

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JAISON GEEVARGHESE OOMMEN AGED 49 YEARS PROPRIETOR, M/S. ST. MARY'S CASHEW FACTORY PUTHOOR, KOLLAM, PIN - 691507

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BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON

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RESPONDENT/S:

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1 THE SUPERINTENDENT CENTRAL GOODS & SERVICES TAX, KOLLAM DIVISION, KOTTIYAM RANGE, KOLLAM DISTRICT, PIN - 691506

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2 M/S. ROYAL TRADERS MYLAPOOR PO, THAZHUTHALA, KOLLAM, PIN - 691589

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3 THE COMMISSIONER OF CENTRAL TAX & EXCISE GPO LANE, PALAYAM, THIRUVANANTHAPURAM, PIN - 695001

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4 THE COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002

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5 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI,

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W.P.(C) No.36404, 36492, 36515 & 36553/2023

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-4-

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PIN - 110001

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6 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001

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OTHER PRESENT:

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RESHMITA RAMACHANDRAN-GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.11.2023, ALONG WITH WP(C).36404/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶43

W.P.(C) No.36404, 36492, 36515 & 36553/2023

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶46

PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 6^TH DAY OF NOVEMBER 2023 / 15TH KARTHIKA, 1945

¶48

WP(C) NO. 36515 OF 2023

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PETITIONER/S:

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JAISON GEEVARGHESE OOMMEN AGED 49 YEARS PROPRIETOR, M/S. ST. MARY'S CASHEW FACTORY PUTHOOR, KOLLAM, PIN - 691507

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BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON

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RESPONDENT/S:

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1 THE SUPERINTENDENT CENTRAL GOODS & SERVICES TAX, KOTTARAKKARA RANGE, KOTTARAKKARA, KOLLAM DISTRICT, PIN - 691506

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2 MANU JOY M/S. JOY'S CASHEW TRADERS, THALAVOOR, KOLLAM, PIN - 691508

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3 THE COMMISSIONER OF CENTRAL TAX & EXCISE GPO LANE,PALAYAM, THIRUVANANTHAPURAM, PIN - 695001

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4 THE COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002

¶57

5 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI,

¶58

W.P.(C) No.36404, 36492, 36515 & 36553/2023

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-6-

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PIN - 110001

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6 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001

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OTHER PRESENT:

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JASMINE M.M.-GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.11.2023, ALONG WITH WP(C).36404/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶65

W.P.(C) No.36404, 36492, 36515 & 36553/2023

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-7-

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶68

PRESENT

¶69

THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 6^TH DAY OF NOVEMBER 2023 / 15TH KARTHIKA, 1945

¶70

WP(C) NO. 36553 OF 2023

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PETITIONER/S:

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JAISON GEEVARGHESE OOMMEN AGED 49 YEARS PROPRIETOR, M/S. ST. MARY'S CASHEW FACTORY PUTHOOR, KOLLAM, PIN - 691507

¶73

BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON

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RESPONDENT/S:

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1 THE SUPERINTENDENT

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CENTRAL GOODS & SERVICES TAX, ERNAKULAM DIVISION, ERNAKULAM RANGE, KALOOR. KOCHI, PIN - 682017

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2 M/S. AGILITY LOGISTICS PVT. LTD. KHASRA NO. 37/2153, KVX ARCADE, KALOOR-KADAVANTHRA ROAD, KATHRIKKADAVU JUNCTION, KALOOR, KOCHI, PIN - 682017

¶78

3 THE COMMISSIONER OF CENRAL TAX & EXCISE GPO LANE, PALAYAM, THIRUVANANTHAPURAM, PIN - 695001

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4 THE COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002

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5 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI,

¶81

W.P.(C) No.36404, 36492, 36515 & 36553/2023

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-8-

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PIN - 110001

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6 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001

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OTHER PRESENT:

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JASMINE M.M.-GP

¶87

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.11.2023, ALONG WITH WP(C).36404/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶88

W.P.(C) No.36404, 36492, 36515 & 36553/2023

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J U D G M E N T

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[WP(C) Nos.36404/2023, 36492/2023, 36515/2023, 36553/2023]

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After some argument, Mr Harisankar V Menon learned

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Counsel for the petitioner submitted that he would take all the grounds in respect of the petitioner's eligibility for input tax credit, which is not reflected in GSTR 2A, and if the Assessing Authority passes an adverse order, he may be given liberty to take recourse to the appropriate proceedings as may be available to him under the law.

¶94

Considering the said submission, the present writ petitions are disposed of with liberty to the petitioner as

prayed for.

Sd/-

DINESH KUMAR SINGH

JUDGE

jjj

W.P.(C) No.36404, 36492, 36515 & 36553/2023

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¶102

APPENDIX OF WP(C) 36492/2023

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PETITIONER EXHIBITS

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Exhibit P1 COPY OF INVOICE NO.2 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DTD. 10-12-2019 Exhibit P2 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 19-06-2023

¶105

W.P.(C) No.36404, 36492, 36515 & 36553/2023

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-11-

¶107

APPENDIX OF WP(C) 36515/2023

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PETITIONER EXHIBITS

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Exhibit P1	COPY OF INVOICE NO. 51 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DTD. 09-11-2019
Exhibit P2	COPY OF INVOICE NO. 53 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DTD. 20-11-2019
Exhibit P3	COPY OF E-WAY BILL NO. 571146164397 GENERATED BY THE 2ND RESPONDENT DTD. 09-11-2019
Exhibit P4	COPY OF E-WAY BILL NO. 591148494269 GENERATED BY THE 2ND RESPONDENT DTD. 20-11-2019
Exhibit P5	COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD,. 19-06-2023

¶110

W.P.(C) No.36404, 36492, 36515 & 36553/2023

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-12-

¶112

APPENDIX OF WP(C) 36553/2023

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PETITIONER EXHIBITS

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Exhibit P1 COPYOF INVOICE NO. KL10000064 ISSUYED BY THE 2ND RESPONDENT TO THE PETITIONER DTD. 29-072017 Exhibit P2 COPY OF INVOICE NO. KL10000078 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DTD. 29-07-2017 Exhibit P3 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 19-06-2023

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-13-

¶116

W.P.(C) No.36404, 36492, 36515 & 36553/2023

¶117

APPENDIX OF WP(C) 36404/2023

¶118

PETITIONER EXHIBITS

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Exhibit P1	COPYOF INVOICVE NO. B 72 ISSUED BY 2ND RESPONDENT TO THE PETITIONER DTD. 01-03-2019
Exhibit P2	COPY OF INVOICVE NO. B 73ISSUED BY 2ND RESPONDENT TO THE PETITIONER DTD. 11-03-2019
Exhibit P3	COPY OF INVOICVE NO. B 82 ISSUED BY 2ND RESPONDENT TO THE PETITIONER DTD. 23-03-2019
Exhibit P4	COPY OF INVOICVE NO. B 83 ISSUED BY 2ND RESPONDENT TO THE PETITIONER DTD. 27-03-2019
Exhibit P5	COPY OF INVOICVE NO. B 82 ISSUED BY 2ND RESPONDENT TO THE PETITIONER DTD. 13-07-2019
Exhibit P6	COPY OF INVOICVE NO. C 30 ISSUED BY 2ND RESPONDENT TO THE PETITIONER DTD. 17-08-2019
Exhibit P7	COPY OF INVOICE NO.123 ISSUED BY 2ND RESPONDENT TO THE PETITIONER DTD. 29-11-2019
Exhibit P8	COPY OF E-WAY BILL NO. 551089693642 GENERATED BY THE 2ND RESPONDENT DTD. 01-03-2019
Exhibit P9	COPY OF E-WAY BILL NO. 511091725580 GENERATED BY THE 2ND RESPONDENT DTD. 11-03-2019
Exhibit P10	COPY OF E-WAY BILL NO. 581094779233 GENERATED BY THE 2ND RESPONDENT DTD. 23-03-2019
Exhibit P11	COPY OF E-WAY BILL NO. 571095600728 GENERATED BY THE 2ND RESPONDENT DTD. 27-03-2019
Exhibit P12	COPY OF E-WAY BILL NO. 521119932010 GENERATED BY THE 2ND RESPONDENT DTD. 12-07-2019
Exhibit P13	COPY OF E-WAY BILL NO. 581127645319 GENERATED

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W.P.(C) No.36404, 36492, 36515 & 36553/2023

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BY THE 2ND RESPONDENT DTD. 17-08-2019 Exhibit P14 COPY OF E-WAY BILL NO. 591150618758 GENERATED BY THE 2ND RESPONDENT DTD. 29-11-2019 Exhibit P15 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 19-06-2023

Jaison Geevarghese Oommen v. the Superintendent

Case brief

What is this about?

What did the court decide?

Jaison Geevarghese Oommen v. the Superintendent

Case brief

What is this about?

What did the court decide?

What the court decided

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Issues for consideration

Statutes considered

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