Green Point Gas Services, v. State Tax Officer

Kerala HC4 Jun 2024WP(C)/4363/2023

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Case brief

from the order text

What is this about?

& conn.cases 1 IN THE HIGH COURT OF KERALA…

What the court decided

AI extract

Issue for consideration

Whether petitioners can avail ITC benefits under Circulars 183/2022 and 193/2023 if they missed statutory timelines?

¶1

WPC Nos.2469/2023 & conn.cases 1

¶2

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶3

PRESENT

¶4

THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946

¶5

WP(C) NO. 2469 OF 2023

¶6

PETITIONER:

¶7

REJANI.N, AGED 48 YEARS
PROPRIETRESS, GAYATHRI TRADERS, INDUSTRIAL ESTATE,
UMAYANALLOOR, KOLLAM DISTRICT-691589, PIN - 691589

¶8

BY ADVS.
RAHUL A.
S.ANIL KUMAR (TRIVANDRUM)
SABU C.J
M.RAJAGOPAL
APARNA ANIL

¶9

RESPONDENTS:

¶10

1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, CHATHANNOOR, KOLLAM DISTRICT-691572, PIN - 691572

¶11

2UNION OF INDIA
REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI., PIN - 110001

Green Point Gas Services, Vs State Tax Officer — GST and Indirect Tax | Kerala HC (2024)

¶42

GOOD LINK FURNITURE
175-A,B,C, PEEKAY BUILDING, PEZHAKKAPPILLY P.O.,
MUVATTUPUZHA, ERNAKULAM DISTRICT, REPRESENTED BY ITS
MANAGING PARTNER, SURESH P.S., AGED 53 YEARS, S/O.
P.K.SREEDHARAN, PIN - 686573

¶128

M/S V.R CONSTRUCTIONS,AGED 52 YEARS
47/288, C-12, SHAKKAZ ARCADE, GOOD SHED ROAD,
THALASSERY, KANNUR KERALA- 670101, REPRESENTED BY ITS
MANAGING PARTNER RAMESHAN. K, S/O SANKARAN, NOW
RESIDING AT VILLA NO. 38, HEERA VAASTHU HILLS, ALATHARA
ROAD, SREEKARAYAM P.O, NEAR COLLEGE OF ENGINEERING,
TRIVANDRUM-, PIN - 695017

¶135

3STATE OF KERALA,
TAXES DEPARTMENT, GOVT. SECRETARIAT, TRIVANDRUM-.
REPRESENTED BY SECRETARY TO GOVERNMENT, PIN - 695001
SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC,
GSTN, SRI. SREELAL N. WARRIER-SC

¶181

M/s KITE MEDIA PROMOTORS,
519A, FAZAL COTTAGE, STAR JUNCTION, M.C.ROAD, KOTTAYAM
REPRESENTED BY ITS MANAGING PARTNER C.M. HAROON
RASHEED, PIN - 686001
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
S.SAJEEVAN
DEVADAS D.M.

¶183

1THE ASSISTANT COMMISSIONER,
STATE GOODS AND SERVICES TAX DEPARTMENT, SECOND CIRCLE,
GST COMPLEX, KOTTAYAM 686 001 PRESENTLY ASSISTANT
COMMISSIONER OF STATE TAX, TAXPAYER SERVICES CIRCLE,
KOTTAYAM TOWN, GST COMPLEX, NAGAMPADOM, KOTTAYAM, PIN -
686001

¶247

M/S VARIETY FASHIONS
IV/692, M.C ROAD,KOOTHATTUKULAM,ERNAKULAM, REPRESENTED
BY ITS PARTNER SMT. TIBY THANKACHAN, PIN – 686662.
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
RAJATH R NATH
G.REMADEVI
DHEERAJ SASIDHARAN

¶276

U.M.S INDUSTRIES GROUP,
1/400,402,403, THEKKUMURI-P.O, CHERPULASSERY, PALAKKAD,
REPRESENTED BY ITS MANAGING PARTNER SRI. M.P.
SATHEESH., PIN - 679506
BY ADVS.
AJI V.DEV
ALAN PRIYADARSHI DEV
S.SAJEEVAN

¶341

WINS AUTO SALES,
15/293/A, MURYANKARA PINARMUNDA MILMA ROAD, PERINGALA,
KUNNATHUNAD, ERNAKULAM, REPRESENTED BY ITS MANAGING
PARTNER SRI. SHARFUDDIN P.K, PIN - 683565
BY ADVS.
K.S.HARIHARAN NAIR
HARIMA HARIHARAN
G.REMADEVI
DHEERAJ SASIDHARAN
RAJATH R NATH

¶355

REGAL MEDICALS, XXV/1, JAIHIND MARKET BUILDING, BLOCK-
A, M.O. ROAD, THRISSUR, PIN: 680 001, REPRESENTED BY
ITS MANAGING PARTNER, P. A. SADATH.
BY ADVS.
S.ANIL KUMAR (TRIVANDRUM)
SAJU.K.PERUTTY
SABU C.J
RAHUL A.

¶402

BIJU SEBASTIAN, PROPRIETOR,AGED 35 YEARS
M/S SLEEP STYLE, XVI/324A, THEKKATH ARCADE NH ROAD,
KARUKUTTY, ANGAMALY- REPRESENTED BY VISHNU R PILLAI
POWER OF ATTORNEY HOLDER -VERSUS-, PIN - 683576
BY ADVS.
P.S.SOMAN
T.RADHAMONY

¶414

[WP(C) Nos.2469/2023, 3489/2023, 4088/2023, 4363/2023, 5641/2023,
6882/2023, 15524/2023, 15553/2023, 16237/2023, 16479/2023,
16873/2023, 16879/2023, 17724/2023, 17801/2023, 18379/2023,
18870/2023, 19156/2023, 19181/2023, 19459/2023, 19774/2023,
20441/2023, 20559/2023, 20704/2023, 21074/2023, 21305/2023]

¶439

PETITIONER EXHIBITS
Exhibit P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT DTD. 21-12-2021
Exhibit P2COPY OF ORDER ISSUED BY THE 2ND RESPONDENT
DTD. 19-04-2022
Exhibit P3COPY OF ORDER IN WPC NO. 31157/2022 OF THIS
HON'BLE COURT

¶441

	`APPENDIX OF`	`WP(C)`	`4088/2023`
`PETITIONER EXHIBITS`
`Exhibit P1`	`TRUE COPY` `PETITIONER`	`OF THE` `IN FOR`	`ANNUAL RETURN` `M GSTR 9, DATED`	`FILED BY THE` `03.01.2020`
`Exhibit P2`	`TRUE COPY` `NO.32AAPFG` `02.11.2020`	`OF THE` `9723M1Z` `ISSUED`	`NOTICE IN FORM` `V/ASMT-10/2017-` `BY THE 1ST RES`	`GST ASMT -10` `18` `DATED` `PONDENT`
`Exhibit P3`	`TRUE COPY` `THE PETIT` `DATED 16.0`	`OF THE` `IONER` `1.2021`	`DETAILED OBJECT` `ON RECEIPT OF`	`IONS FILED BY` `THE NOTICE,`
`Exhibit P4`	`TRUE COP`	`Y OF`	`THE SHOW C`	`AUSE NOTICE`
	`NO.32AAPFG` `ISSUED BY`	`9723M1Z` `THE 1ST`	`V/2017-18 DATE` `RESPONDENT`	`D 20.09.2022`
`Exhibit P5`	`TRUE COPY` `1ST RESPON` `ACT, 2017,`	`THE AS` `DENT U` `DATED.`	`SESSMENT ORDER` `NDER S.73(1) OF` `15 .12.2022`	`PASSED BY THE` `THE SGST/CGST`

¶443

	`APPENDIX OF`	`WP(C) 4`	`363/2023`
`PETITIONER EXHIBITS`
`Exhibit-P1`	`TRUE COPY` `3B FOR THE` `PETITIONER`	`OF THE` `MONTH` `ON 21..`	`MONTHLY RETURN IN FORM GSTR` `OF MARCH 2018 FILED BY THE` `10..2019.`
`Exhibit-P2`	`TRUE COPY` `3B FOR THE` `PETITIONER`	`OF THE` `MONTH` `ON 28..`	`MONTHLY RETURN IN FORM GSTR` `OF MARCH 2019 FILED BY THE` `1..2020.`
`Exhibit-P3`	`TRUE COPY` `SUMMARY OF` `2017-18 DA` `RESPONDENT`	`OF THE` `THE OR` `TED 22.` `.`	`ASSESSMENT ORDER AND THE` `DER IN FORM GST DRC 07 FOR` `.8..2022 ISSUED BY THE 1ST`
`Exhibit-P4`	`TRUE COPY` `SUMMARY OF`	`OF THE` `THE OR`	`ASSESSMENT ORDER AND THE` `DER IN FORM GST DRC 07 FOR`
	`2018-19 DA` `RESPONDENT`	`TED 19.` `.`	`.12..2022 ISSUED BY THE 1ST`
`Exhibit-P5`	`TRUE COPY`	`OF THE`	`REPRESENTATION FILED BY THE`
	`PETITIONER` `10..1..202`	`BEFOR` `3.`	`E THE 1ST RESPONDENT ON`
`Exhibit-P6`	`TRUE COPY` `W.P.(C) 24`	`OF THE` `243/2022`	`ORDER DATED 10..11..2022 IN` `OF THIS COURT.`

¶449

PETITIONER EXHIBITS
Exhibit p1TRUE COPY OF THE REGISTRATION CERTIFICATE
ISSUED TO THE PETITIONER
Exhibit P2TRUE COPY OF THE ORDER NO. DRC 07 GSTN
32ANMPN7479B2ZS/2017-18 DATED 16-12-2022
ISSUED BY THE 1ST RESPONDENT
Exhibit P3TRUE COPY OF THE PRESS RELEASE ISSUED BY THE
CBIC DATED 04-05-2018.
Exhibit P4COPY OF THE INTERIM ORDER PASSED BY THIS
COURT IN W.P.(C).11086/ 2022 DATED 31-03-2022

¶452

`PETITIONER EXHIBITS` `Exhibit-P!`	`TRUE COPY OF NOTICE` `30..3..2022 FOR THE` `THE 1ST RESPONDENT.`	`IN FORM GST ASMT 10 DATED` `YEAR 2017-18 ISSUED BY`
`Exhibit-P2`	`TRUE COPY OF NOTICE` `30..3..2022 FOR THE` `THE 1ST RESPONDENT.`	`IN FORM GST ASMT 10 DATED` `YEAR 2018-19 ISSUED BY`
`Exhibit-P3`	`TRUE COPY OF NOTICE` `30..3..2022 FOR THE` `THE 1ST RESPONDENT.`	`IN FORM GST ASMT 10 DATED` `YEAR 2019-20 ISSUED BY`
`Exhibit-P4`	`TRUE COPY OF THE RE` `DATED 28..4..2022 F` `THE 1ST RESPONDENT.`	`PLY IN FORM GST ASMT 11` `OR 2017-18 FILED BEFORE`
`Exhibit-P5`	`TRUE COPY OF THE RE` `DATED 28..4..2022 F` `THE 1ST RESPONDENT.`	`PLY IN FORM GST ASMT 11` `OR 2018-19 FILED BEFORE`
`Exhibit-P6`	`TRUE COPY OF THE RE` `DATED 28..4..2022 F` `THE 1ST RESPONDENT.`	`PLY IN FORM GST ASMT 11` `OR 2019-20 FILED BEFORE`
`Exhibit-P7`	`TRUE COPY OF THE` `20..4..2023 FOR ARRE` `2019-20 ISSUED BY TH`	`RECOVERY NOTICE DATED` `ARS OF TAX FOR 2017-18 TO` `E 2ND RESPONDENT.`
`Exhibit-P8`	`TRUE COPY OF THE` `16..11..2022 ISSUED` `OF THE ORDER IN GST` `18 ISSUED BY THE 1ST`	`ASSESSMENT ORDER DATED` `U/S 73 ALONG WITH SUMMARY` `DRC 07 FOR THE YEAR 2017-` `RESPONDENT.`
`Exhibit-P9`	`TRUE COPY OF THE` `16..11..2022 ISSUED` `OF THE ORDER IN GST` `19 ISSUED BY THE 1ST`	`ASSESSMENT ORDER DATED` `U/S 73 ALONG WITH SUMMARY` `DRC 07 FOR THE YEAR 2018-` `RESPONDENT.`
`Exhibit-P10`	`TRUE COPY OF THE` `16..11..2022 ISSUED` `OF THE ORDER IN GST` `20 ISSUED BY THE 1ST`	`ASSESSMENT ORDER DATED` `U/S 73 ALONG WITH SUMMARY` `DRC 07 FOR THE YEAR 2019-` `RESPONDENT.`
`Exhibit-P11`	`TRUE COPY OF THE OR` `W.P.(C) 24243/2022 O`	`DER DATED 10..11..2022 IN` `F THIS HON'BLE COURT.`

¶455

`PETITIONER EXHIBITS`
`Exhibit P1` `THE` `PETI`	`TRUE` `TIONE`	`COPY` `R TO`	`OF TH` `THE SH`	`E REPLY SUBMITTED BY THE` `OW CAUSE NOTICE`
`Exhibit P2` `THE` `THE` `KGST` `73-6`	`TRUE` `1ST R` `/CGST` `2/ 32`	`COPY` `ESPON` `ACT` `AALGF`	`OF T` `DENT` `DATED` `V6169D`	`HE PROCEEDINGS ISSUED BY` `U/S 73 R.W.R 142 OF THE` `29.12.2022 IN ORDER NO-` `1Z6/2017-18`
`Exhibit P3` `THE` `OF` `THE`	`TRUE` `JANUAR` `PETIT`	`COPIE` `Y, FE` `IONER`	`S OF T` `BRUAR`	`HE RETURNS FOR THE PERIOD` `Y AND MARCH 2018 FILED BY`
`Exhibit P4` `THE` `GST`	`TRUE` `DATED`	`COPY` `27.1`	`OF A` `2.2022`	`CIRCULAR NO.183/15/2022-` `ISSUED BY THE DEPARTMENT`
`Exhibit P5` `THE`	`TRUE`	`COPY`	`OF`	`THE INTERIM ORDER DATED`
`03.0` `PASS`	`4.202` `ED BY`	`3 OBT` `THIS`	`AINED` `HON'B`	`IN W.P(C) NO. 10481/2023` `LE COURT`

¶458

`PETITIONER EXHIBITS`
`Exhibit P1` `COPY OF THE`	`SHOW-CAUSE NOTICE DATED 16-11-`
`2022 ISSUED B`	`Y THE 1ST RESPONDENT`
`Exhibit P2` `COPY OF THE` `2022 FILED BY`	`ADJOURNMENT REQUEST DATED 14-12-` `THE PETITIONER`
`Exhibit P3` `COPY OF THE`	`HEARING NOTICE DATED 12-05-2023`
`ISSUED BY THE`	`2ND RESPONDENT`
`Exhibit P4` `COPY OF THE`	`INTERIM ORDER IN WP(C) NO.`
`20934/2022 D`	`ATED 28-06-2022 PASSED BY THE`
`HON'BLE HIGH`	`COURT OF KERALA`

¶460

	`APPENDIX OF WP(C) 16479/2023`
`PETITIONER EXHIBITS`
`Exhibit-P1`	`TRUE COPY OF NOTICE IN FO` `2017-18 DATED 18..10..2020` `RESPONDENT.`	`RM GST ASMT` `ISSUED BY`	`-10 FOR` `THE 1ST`
`Exhibit-P2`	`TRUE COPY OF THE PURCHASE` `EVIDENCING THE CLAIM OF` `AVAILED BY THE PETITIONER`	`REPORT FOR` `INPUT TAX`	`2017-18` `CREDIT`
`Exhibit-P3`	`TRUE COPY OF THE REPLY DAT` `FORM GST ASMT-11 FILED BY` `THE 1ST RESPONDENT.`	`ED 27..11..` `PETITIONER`	`2020 IN` `BEFORE`
`Exhibit-P4`	`TRUE` `COPY` `OF`	`THE`	`ORDER`
	`NO.32BP0PM4591J2ZE/2017-18` `AND THE ACCOMPANYING SUMMA` `THE 1ST RESPONDENT.`	`DATED 30..` `RY ORDER IS`	`11..2022` `SUED BY`
`Exhibit-P5`	`TRUE COPY OF THE RECOVERY` `NORTH PARAVUR/32BPOPM4591` `12..5..2023 ISSUED BY THE`	`NOTICE NO.B` `J2ZE/2023-24` `2ND RESPONDE`	`2/AR/TPU` `DATED` `NT.`
`Exhibit-P6`	`TRUE COPY OF THE ORDER DAT` `W.P.(C) 32054/2022 OF THIS`	`ED 11..11..` `HON'BLE COU`	`2022 IN` `RT.`

¶463

PETITIONER EXHIBITS
Exhibit P1TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT
PASSED U/S. 73 OF THE GST ACTS FOR THE YEAR
2017-18 DATED 28.02.2022
Exhibit P1(a)TRUE COPY OF THE SUMMERY OF ORDER ISSUED IN
FORM GST DRC-07 DATED 28.02.2022
Exhibit P2TRUE COPY OF THE REVENUE RECOVERY NOTICE
ISSUED DATED 03.05.2023

¶466

`PETITIONER EXHIBITS`
`Exhibit P1` `TRUE COPY` `PETITIONER`	`OF` `IN`	`THE` `GSTR`	`ANNUAL RETURN FILED BY THE` `9, DATED 30.01.2020`
`Exhibit P2` `TRUE COPY` `DATED 03.0`	`OF` `9.20`	`THE N` `20 IS`	`OTICE IN FORM GST ASMT -10` `SUED BY THE 1ST RESPONDENT`
`Exhibit P3` `TRUE COPY` `PETITIONER` `EXT.P-2 NO`	`OF` `IN` `TICE`	`THE` `FOR` `, DT.`	`OBJECTIONS FILED BY THE` `M GSTR 11, ON RECEIPT OF` `20.10.2020`
`Exhibit P4` `TRUE COPY` `1ST RESPON`	`THE` `DENT`	`SHOW` `, DAT`	`CAUSE NOTICE ISSUED BY THE` `ED 26.08.2022`
`Exhibit P5` `TRUE COPY`	`OF`	`THE`	`ORDER PASSED BY THE 1ST`
`RESPONDENT` `ACT, 2017,`	`UN` `DAT`	`DER` `ED 27`	`S.73(1) OF THE SGST/CGST` `.12.2022`

¶469

PETITIONER EXHIBITS
Exhibit P1COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST
RESPONDENT FOR THE PERIOD 2017-18 DTD. 20-07-
2022
Exhibit P2COPY OF ORDER IN WPC NO. 34128/22 OF THIS
HON'BLE COURT DTD. 28-10-2022

¶472

`PETITIO` `Exhibit`	`NER EXHIBITS` `P1`	`TRUE COPY`	`OF`	`THE`	`RETURN FILED BY THE`
		`PETITIONER` `25.08.2017`	`FOR`	`THE`	`MONTH OF JULY, 2017 DATED`
`Exhibit`	`P1(a)`	`TRUE COPY` `PETITIONER` `20.09.2017`	`OF` `FOR`	`THE` `THE`	`RETURN FILED BY THE` `MONTH OF AUG, 20 17 DATED`
`Exhibit`	`P1(b)`	`TRUE COPY` `PETITIONER` `21.10.2017`	`OF` `FOR`	`THE` `THE`	`RETURN FILED BY THE` `MONTH OF SEPT. 2017 DATED`
`Exhibit`	`P1(c)`	`TRUE COPY` `PETITIONER` `13.11.2017`	`OF` `FOR`	`THE` `THE`	`RETURN FILED BY THE` `MONTH OF OCT. 2017 DATED`
`Exhibit`	`P1(d)`	`TRUE COPY` `PETITIONER` `11.12.2017`	`OF` `FOR`	`THE` `THE`	`RETURN FILED BY THE` `MONTH OF NOV. 2017 DATED`
`Exhibit`	`P1(e)`	`TRUE COPY` `PETITIONER` `20.01 .2018`	`OF` `FOR`	`THE` `THE`	`RETURN FILED BY THE` `MONTH OF DEC. 2017 DATED`
`Exhibit`	`P1(f)`	`TRUE COPY` `PETITIONER` `14.02.2018`	`OF` `FOR`	`THE` `THE`	`RETURN FILED BY THE` `MONTH OF JAN.2018 DATED`
`Exhibit`	`P1(g)`	`TRUE COPY` `PETITIONER` `22.03.2018`	`OF` `FOR`	`THE` `THE`	`RETURN FILED BY THE` `MONTH OF FEB. 2018 DATED`
`Exhibit`	`P1(h)`	`TRUE COPY` `PETITIONER` `20.04.2018`	`OF` `FOR`	`THE` `THE`	`RETURN FILED BY THE` `MONTH OF MAR.2018 DATED`
`Exhibit`	`P2`	`TRUE COPY` `RESPONDENT`	`OF` `DATE`	`THE` `D 25.`	`ORDER PASSED BY THE 1ST` `02.2022`
`Exhibit`	`P3`	`TRUE COPY` `RESPONDENT`	`OF` `IN A`	`THE` `PPEAL`	`ORDER PASSED BY THE 2ND` `DATED 29.04.2023`

¶478

PETITIONER EXHIBITS
Exhibit P1COPY OF SHOW CAUSE NOTICE UNDER SECTION 73
(1) ISSUED BY THE 1ST RESPONDENT DTD. 22-02-
2022
Exhibit P2COPY OF ORDER IN WPC NO. 30146/22 OF THIS
HON'BLE COURT DTD. 23-09-2022

¶480

	`APPEND`	`IX OF WP(C) 19156/2023`
`PETITIONER EXHIBITS`
`Exhibit P1`	`TRUE` `OF T`	`COPY OF THE PROCEEDINGS PASSED U/S. 73` `HE GST ACTS FOR 2018-19 DATED: 26.09.2022`
`Exhibit P1(a)`	`TRUE` `THE`	`COPY OF THE SUMMERY OF ORDER U/S. 73 OF` `GST ACTS FOR 2018-19 DATED: 27.09.2022`
`Exhibit P1(b)`	`TRUE`	`COPY OF THE ORDER/RECOVERY NOTICE ISSUED`
	`IN` `27.0`	`FORM GST DRC-07 FOR 2018-19 DATED:` `9.2022`
`Exhibit P2`	`TRUE` `OF T`	`COPY OF THE PROCEEDINGS PASSED U/S. 73` `HE GST ACTS FOR 2019-20 DATED: 26.09.2022`
`Exhibit P2(a)`	`TRUE` `THE`	`COPY OF THE SUMMERY OF ORDER U/S. 73 OF` `GST ACTS FOR 2019-20 DATED: 27.09.2022`
`Exhibit P2(b)`	`TRUE`	`COPY OF THE ORDER/RECOVERY NOTICE ISSUED`
	`IN` `27.0`	`FORM GST DRC-07 FOR 2019-20 DATED:` `9.2022`
`Exhibit P3`	`TRUE` `THE` `DATE`	`COPY OF THE RECOVERY NOTICE ISSUED BY` `SECOND RESPONDENT FOR THE YEAR 2018-19` `D: 02.06.2023`
`Exhibit P3(a)`	`TRUE` `THE` `DATE`	`COPY OF THE RECOVERY NOTICE ISSUED BY` `SECOND RESPONDENT FOR THE YEAR 2019-20` `D: 02.06.2023`
`Annexure A`	`A tr` `Ltd` `(SC)`	`ue copy of the judgment in Eicher Motors` `v Union of India, 1999 (106) E.L.T. 3`

¶483

PETITIONER EXHIBITS
Exhibit P1COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 20-04-2022
Exhibit P2COPY OF REPLY FILED BY THE PETITIONER BEFORE
THE 1ST RESPONDENT DTD. 18-06-2022
Exhibit P3COPY OF SHOW CAUSE NOTICE ISSUED BY THE 2ND
RESPONDENT DTD. 27-12-2022
Exhibit P4COPY OF LETTER SUBMITTED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT DTD. 25-01-2023
Exhibit P5COPY OF LETTER ISSUED BY THE 2ND RESPONDENT
DTD. 24-02-2023
Exhibit P6COPY OF LETTER SUBMITTED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT DTD. 08-03-2023
Exhibit P7COPY OF DETAILS OF PERSONAL HEARING ISSUED BY
THE 2ND RESPONDENT DTD. 08-03-2023
Exhibit P8COPY OF ORDER ISSUED BY THE 2ND RESPONDENT
DTD. 30-03-2022
Exhibit P9COPY OF ORDER IN FORM GST DRC-07 ISSUED BY
THE 2ND RESPONDENT DTD. 04-04-2023
Exhibit P10COPY OF ORDER IN WPC NO. 31157/2022 OF THIS
HON'BLE COURT DTD. 30-09-2022

¶486

PETITIONER EXHIBITS
Exhibit P1COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT
DTD. 03-01-2022
Exhibit P2COPY OF ORDER ISSUED BY THE 2ND RESPONDENT
DTD. 03-02-2022
Exhibit P3COPY OF ORDER IN WPC NO. 31157/2022 OF THIS
HON'BLE COURT DTD. 30-09-2022

¶489

`PETITIONER EXHIBITS`
`Exhibit-P1`	`TRUE COPY OF THE ANNUAL RETURN E-FILED U/S 44` `READ WITH RULE 80 OF THE GST RULES, 2017 ON` `14-11-2019 FOR THE YEAR 2017-18 BEFORE THE` `1ST RESPONDENT`
`Exhibit-P2`	`TRUE COPY OF THE ASMT-10 NOTICE DATED 10-07-` `20 ISSUED U/S 61 OF THE GST ACTS FOR THE YEAR` `2017-18 BY 1ST RESPONDENT ON THE PETITIONER.`
`Exhibit-P3`	`TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED U/S` `73 OF GST ACTS FOR THE YEAR 2017-18 ON 28-07-` `2021 BY 1ST RESPONDENT TO THE PETITIONER.`
`Exhibit-P4`	`TRUE COPY OF THE ASSESSMENT ORDER PASSED U/S` `73 OF THE GST ACTS, 2017 DEMANDING TAX,` `INTEREST AND PENALTY IN FORM GST DRC-07 DATED` `17-01-2022 BY 1ST RESPONDENT FOR THE YEAR` `2017-18.`
`Exhibit-P5`	`TRUE COPY OF NOTIFICATION NO. 49/2019-CENTRAL` `TAX DATED 09-10-2019 ISSUED BY THE 4TH` `RESPONDENT U/S 164 OF THE CGST ACT.`
`Exhibit-P6`	`TRUE COPY OF ONE OF THE INTERIM ORDER PASSED` `BY THIS HON'BLE COURT IN WP(C) NO.13068 OF` `2023 DATED 12-04-23.`
`Exhibit-P7`	`TRUE COPY OF THE ARREAR NOTICE DATED 18-05-` `2023 DEMANDING TAX, INTEREST AND PENALTY`
	`LEVIED FOR THE YEAR 2017-18 ISSUED BY 3RD` `RESPONDENT.`

¶492

PETITIONER EXHIBITS
Exhibit P1COPY OF THE NOTICE IN FORM GST ASMT-10 DATED
21-06-2021 ISSUED BY THE 1ST RESPONDENT
Exhibit P2COPY OF THE REMINDER NOTICE DATED 20-05-2023
ISSUED BY THE 2ND RESPONDENT
Exhibit P3COPY OF THE INTERIM ORDER IN WP(C) NO.
18516/2023 DATED 08-06-2023 PASSED BY THE
HON'BLE HIGH COURT OF KERALA

¶495

`PETITIONER EXHIBITS`
`Exhibit P1`	`A COPY OF THE SHOW CAUSE NOTICE DATED 20-08-` `2022 ISSUED BY THE 1ST RESPONDENT FOR THE` `YEAR 2017-2018.`
`Exhibit P1(a)`	`A COPY OF THE SHOW CAUSE NOTICE DATED 07-01-` `2023 ISSUED BY THE 1ST RESPONDENT FOR THE` `YEAR 2018-2019`
`Exhibit P1(b)`	`A COPY OF THE SHOW CAUSE NOTICE DATED 07-01-` `2023 ISSUED BY THE 1ST RESPONDENT FOR THE` `YEAR 2019-2020`
`Exhibit P2`	`A COPY OF NOTIFICATION NO. 52/2020 - CENTRAL`
	`TAX DATED 24-06-2020 ISSUED BY THE 2ND` `RESPONDENT`
`Exhibit P3`	`A COPY OF NOTIFICATION NO. 19/2021- CENTRAL`
	`TAX DATED 01-06-2021ISSUED BY THE 2ND` `RESPONDENT`
`Exhibit P4`	`A COPY OF NOTIFICATION NO. 33/2021- CENTRAL`
	`TAX DATED 29-08-2021 ISSUED BY THE 2ND` `RESPONDENT`
`Exhibit P5`	`A COPY OF THE INTERIM ORDER IN WP(C) NO.` `7057/2022 DATED 03-03-2022 PASSED BY THE` `HON'BLE HIGH COURT OF KERALA`
`Exhibit P6`	`A COPY OF THE INTERIM ORDER DATED 03-01-2023` `IN WP(C) NO.42681/2022 ISSUED BY THIS HON'BLE` `COURT.`

¶498

PETITIONER EXHIBITS
Exhibit P1TRUE COPY OF THE NOTICE IN FORM GST ASMT-10
DATED 30.06.2020
Exhibit P2TRUE COPY OF THE FORM GST ASMT-II DATED
29.08.2020
Exhibit P3TRUE COPY OF THE REPLY IN PART B DATED
10.01.2022
Exhibit P4TRUE COPY OF THE SHOW CAUSE NOTICE IN FORM
GST DRC-01 DATED 24.01.2022
Exhibit P5TRUE COPY OF THE PERSONAL HEARING NOTICE
DATED 05.06.2023

¶501

PETITIONER EXHIBITS
Exhibit-P1TRUE COPY OF ORDER NO.32AADFH0364F1ZY/2017-18
DATED 29..9..2022 ISSUED BY THE 1ST
RESPONDENT.
Exhibit-P2TRUE COPY OF THE RECOVERY NOTICE
NO.32AADFH0364F1ZY DATED 6..6..2023 ISSUED BY
THE 2ND RESPONDENT.
Exhibit-P3TRUE COPY OF THE ORDER DATED 11..11..2022 IN
W.P.(C) 32054/2022 OF THIS HON'BLE COURT

¶504

PETITIONER EXHIBITS
Exhibit P1TRUE COPY OF THE REGISTRATION CERTIFICATE NO.
32AYRPB1659F21ZK DATED 06-11-2019 ISSUED TO
THE PETITIONER
Exhibit P2TRUECOPYOFTHEORDERNO.
32AYRPB1659F1ZK/2017-18 ALONG WITH DEMAND IN
GST DRC-07 ISSUED BY THE 1ST RESPONDENT DATED
22-10-2022
Exhibit P3TRUE COPY OF THE PRESS RELEASE ISSUED BY THE
CBIC DATED 04-05-2018.
Exhibit P4COPY OF THE INTERIM ORDER PASSED BY THIS
COURT IN W.P.(C).11086/ 2022 DATED 31-03-2022
Exhibit P5TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.
B3/ANGAMALY/32AYRPB1659F1ZK/2023-24 DATED 08-
06-2023 ISSUED BY THE 5TH RESPONDENT

¶507

PETITIONER EXHIBITS
Exhibit P1A COPY OF THE NOTICE DATED 04-08-2020 ISSUED
BY THE 1ST RESPONDENT IN FORM GST ASMT-10
Exhibit P2A COPY OF THE ORDER DATED 19-01-2022 ISSUED
BY THE 1ST RESPONDENT U/S.73 OF THE ACT.
Exhibit P2(a)A COPY OF THE SUMMARY OF THE ORDER DATED 17-
01-2022.
Exhibit P3A COPY OF THE INTERIM ORDER IN WP(C)
NO.1604/2023 DATED 18-01-2023 PASSED BY THIS
HON'BLE COURT

Green Point Gas Services, v. State Tax Officer

Case brief

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What the court decided

Issues for consideration

Statutes considered

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Parties & counsel

Case details

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